HomeMy WebLinkAboutOC1969-1149 - ESTATE OF WALKERI I .; .. )
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flf-rsonally before me, the undersigned authority, a ............. No.tar.y. .... P.ublic. ...................... .in and for said
Count: :tnd State, appearecl ........................... Jobn ... N ....... T ........ Walk.er.,. .... Jr .................................. who, being duly
sworn <tccnrding· to law, deposes and says that he is the executor ~f the estate of
.................. Margar.et ... D •..... Walk.er ............................................ deceased, that the foregoing schedules constitute a
complete i111 en tory and appraisement of the real and personal estate of.. .. .Mar,gar.e.t ... D ....... Walke.r ........ ,
deceased, except real estate outside the Commonwealth of Pennsylvania; that the figures opposite each item
of real and personal estate .in the foregoing schedules are determined and stated by the undersigned to
be the fair value of said items as of the date of the decedent's death, based upon a just appraisement of each
item made bv the above named Executor Administrator. . . lcj~
Sworn and .. mbscnbed before me thzs ........................ ~ k ·
dat Rl i"' T. OTARY"P BtTC.Jg.§.O/J .................. /.l.: .. C ................. ~-t ................................................ .
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M COMMISSION EXPIRES A . 7, 1981 Member,PennsylvaniaAssoci~tionotNotarles ADDITIONAL INSTRUCTIONS
I.· An inventory must be filed within three months after appointment of personal representative.
2. A supplemental inventory must be filed within thirty days of discovery of additional assets.
3. 1 original and 1 copy and 2 RCRI-62, Under $10,000; 1 original and 1 copy and;2 RCRI-33:• over $10,000;
including copy of Federal Estate Tax Return, if applicable. !~ . '.·
lhtttttttnrg attb .Apprai.s.rmtttl of the goods and chattels, rights and credits which
were of ............. J.Vlar.gare.t .... D ...... W.alker. ...................... late of ..... McD.Qnald, ..... P.erinsy~:v:an.ia .............. ..
~Vashington County, Pa., taken and made in conformity with the above affidavit. DOLLARS
PERSONALTY
.stocks
12 Madison Fund @ 27-1/8 16· Cinn. Gas & Elec. @ 4-1/8
34 RCA @ 41-1/4
104 Conoco @ 73~3/4
62 U.S. Steel @ 36-1/8
9 Tenneco @ 23-3/4
24 Col. Gas &"Elec. @ 25-7/8
128 S. Oil Ind_@ 52.
Household Furnishings
Living Rm.
Dining Rm. ·
Kitchen & Sun Rm.
Front Bed Rm. N.
Front Bed Rm. s.
Side Bed Rm.
Rear Bed Rm.
Cash
Checking, PNB
Savings, UN.BD
Savings, PNB
Total Personalty
~25 86
1402
7670
2239.,,:·' 213~.: .•
621
6656
750
450
200
150
100
100
100
CENTS
50 00
50
00
75
75
00
00
00
00
00
00
00
00
00
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Inventory and Appraisement
IN THE ESTATE OF· :c-: ~
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INVENTORY AND APPRAISEMENT (Cont. ) Estate of Margaret D. Walker, Dec.
REALTY
All that certain lot of ground, situated
in Borough of McDonald, Pennsylvania, being
Lot No. 229 in the general plan, Estate of
John N. McDonald, fronting 50' on Four.th Street
in said borough! See deed of John N. T.
Walker, Jr., Exec., to John D. Holmes, et ux.,
dated September 9, 1977 recorded Deed Book,
1786 Pg. 59.
.·. All that certain lot of ground situated
in Borough of McDonald, Washington County,
Pennsylvania fronting 60' on the northerly
side of Johnston Street in said borough.
See deed of John N. T. Walker, Jr., Exec.,
to Ida Blessick, dated December 15, 1977
and recorded Deed Book 1809, Pg. 316.
All that certain lot of ground situated
in Cecil Township, Washington Coun~
Pennsylvania. Said lot fronting 361 on the
westerly side of State Route No. 980. See
deed of John Tillman, et ux. to M. Cecelia
Davies dated April 17, 1920 and recorded
Deed Book 476, Pg. 510.
All that certain lot of ground situated
in Borough of Oakdale, Allegheny County,
Pennsylvania, being Lot No. 122 and part of
Lot No. 123 in C. H. Love Plan. See deed
of Alvin D. Campbell, ex ux. to M. Cecelia
Davies dated August 3, 1951 and recorded
Deed Book 3157, Page 2, subsequently said
lot sold by within named executor to Don
Alrutz.
All that certain lot of ground situated
in Borough of McDonald, Washington County,
Pennsylvania being Lot No. 181 in the John
N. McDonald Plan, said lot fronts 50' on
the westerly side of Third Street. See
deed of J·ohn .N. 'l'. \'Talker, Exec. to James
Smith, dated September 8, 1977 and recorded
Deed Book 1786, Pg. 307.
All that certainL lot of ground situated
in Borough of McDonald, Washington County,
Pennsylvania being Lot No. 248 and part of Lot
No. 249 in the John N. McDonald Plan of lots.
Said lot being located on the northeasterly
corner of Fifth St. alid Washington Avenue in
said borough. See deed of John N. T. Walker,
Exec. to William H. Guterl et ux. dated June
28, 1978 and recorded Deed Book 1851, Page 52.
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DOLLARS CENTS
6,300 00
6,000 00
2,000 00
1,500 00
3,700 00
20,000 00
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INVENTORY AND APPRAISEMENT (Cont.) Estate of Margaret D. Walker, Dec •
~1 that certain lot of ground situated
in Borough of McDonald, Washington County,
Pennsylvania, being Lot No. 379 and part of
Lot No. 378 in the F. A. O'Hara Plan of lots.
Said lot fronts 40' on the westerly side of
Arabella Street in said borough. See deed of
John N. T. Walker, Exec. to Edward Thomas,
et ux., dated September 8, 1977 recorded Deed
DOLLARS CENTS
Book 1788, Page 119. 2,800 00
Total Realty $42,300 00
Total Personalty
Total Realty
Total Assets
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$45,177.49
42,300.00
$87,477.49
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mas~ingtnn C!tnunty, !IIi.
KNOW ALL MEN BY THESE PRESENTS: Whereas, at Washington, m the County aforesaid
on the lOth. day of !)etober A. D. 19 69 , before me,
Russell Marino , Register for the Probate of Wills and Granting
Letters of Administration in and for the Counny of Washington, in the Commonwealth of Pennsylvania,
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the last Will and Testament of
Margaret D. Walker
late of Borough of McDonald in the County aforesaid, deceased,
(a true copy whereof is to these presents annexed), was duly admitted to probate; and
·John N. T,. Walker, Jr.
the Executor . in said Will and Testanen: named, having appeared before me and taken and subscribed
the oath of office prescribed by law;
NOW, THEREFORE, I, Ru.ssell Marino , Register as aforesaid, do
grant these LETTERS TESTAMENTARY. unto the said
John N. T. 'Walker, Jr.
committing unto Him the administratim of all and singu'lar the goods and
chattels, rights and credits, which were of said deceased, and requiring Hiin
to exhibit a true and perfect inventor:' thereof into the Register's Office, at Washington, within ninety
days ·from the date hereof, and to rencer a just and true account. of said administration at the expiration
of six months from the date-hereof, and to regard and comply with the provisions of the laws of this
Commonwealth relating to inheritance tal!:es.
IN TESTIMO:t\Y WHEREOF, I have ~1ereunto set my hand and the seal
of said Office at ·~ashington, this lOth.
day of· October m the year of our Lord one thousand
nine hundred and Six t 'y: Nine
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Register
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LAST WILL AND TESTAi;JE'NT
I, ciargaret D. Walker, of the Borough of McDonald,
Washington County, ?ennsylv8n:La; do hereby revoke any VI/ill or
Wills by me at an'y time heretofore made, and do hereby make,
publish and declare this to bemy Last Wlll, in manner and form
. following, to vii t:
FIRST
I give and bequeath my diamond ring and my pearl ring
to my daughter, Elizabeth Walker Hyser.
SECOND
I give and beque6th my platinQ~ marquise diamond pin
and my platinu.'TI sapp~1ire ani:l diamond pin to my daughter-in-law,
Constance Walker.
THIHD
All the rest, residue and remainder of my estate, real
and personal, I give,. deviss and bequeath, in equal shares, unto
my children, Elizabeth Walker Hyser, John N. T. Walker, Jr. and
William D. Walker.
FOURTH
. I appoint my said son, John N. T. vValker, Jr., Executor
of this my Will, to serve in any jurisdiction and without bond or
security of any kind.
IN Vi/ITNESS ·~YJ.iEr-mOF, I have hereunto set my hand and
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seal this f ;ilL day of .LYlCt-"l{'h/ in the year Nineteen
Hundred and Sixty-nine (1969).
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Signed, seale~, published and declared by the above
nar:!ed testatrix D.s and for her Last r~'ill end 1'estament, in the
presence of us, and each of us, who, at her request and in her
presence, and in the presence of each other, have hereunto
subscribed our names as witnesses theretoo
WITNESSES:
P.DDRESS:
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IN THE COURT OF COMMON PLEAS
WASHINGTON COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO. TERM
PETITION FOR CITATION
ESTATE or
19
MARGARET D. WALKER, DECEASED
Han. David Abrams
Special Asst. Atto;·ney General
345 Fourth Avenue
!)06 Standard Life B"ilrling
Pittsburgh, PA 152:a.
,( 412). 565-5355_. ·.·,'
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I N R E E S T A T E IN THE COURT OF COMMON PLEAS
OF
MARGARET D. WALKER
WASHINGTON COUNTY,_ PENNSYLVANIA
ORPHANS' COURT DIVISION
DECEASED NO. TERM 19
PETITION FOR CITATION
TO THE HONORABLE THE JUDGES OF SAID COURT:
AND NOW, this j(/7:( day oftf/aJ.k , 1rr7r, comes
the Commonwealth of Pennsylvania, by Marco s. Sonnenschein, Deputy
Secretary for Taxation, for Milt Lepus, Secretary of Revenue, who avers:
1. That Margaret D. Walker, deceased, (hereinafter referred to
as "the Decedent"), died on October 1, 1969.
2. That a Petition for Probate of the Last Will and Testament
and for Grant of Letters Testamentary was made by John N. T. Walker, ~r.,
Executor, (herEdil.after· referred to as "the Executor"), on October 8, 1969.
That Letters Testamentary were granted to the Executor on October 10, 1969,
as evidenced by the Register of Wills' Book 109-37.
3. That on August 22, 1977, a certified demand letter was
sent to the Executor, advising that the Inheritance Tax Return
for the Decedent had not been filed. A receipt was signed and
returned to the County Inheritance Tax Office. Attached hereto and
made a part hereof is a copy of said letter and receipt marked
Exhibit "A."
..
4. That as of the date of this Petition no Inheritance
Tax Return has been filed by the Executor of this estate
as required by Section 701 of the Act of June 15, 1961, P.L. 373,
Article VII (72 P.S. 2485-701), and Section 703 of the Act of
June 15, 1961, P.L. 373, Article VII, as amended (72 P.S. 2485-703).
5. That under Section 821 of the Act of June 15, 1961,
P.L. 373, Article VIII, (72 P.S. 2485-821), the Secretary of
Revenue is authorized to request the Court to issue a Citation
directed to those subject to any duty imposed by the aforesaid Act,
commanding such persons to appear and show cause why the requirements
of this Act should not be met.
WHEREFORE, your Petitioner prays your Honorable Court to
issue a Citation upon the Executor, directing the Executor to
appear and show cause why said Inheritance Tax Return in the estate
of the Decedent, should not be filed as required by law; and to
further direct that the costs of this action shall be borne by
the Executor.
COMMONWEALTH OF PENNSYLVANIA
Sonnenschein
/,,/Deputy Secretary for Taxation
For: Milt Lepus
Secretary of Revenue
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COMMONWEALTH OF PENNSYLVANIA
ss
COUNTY OF DAUPHIN
Marco s. Sonnenschein, Deputy Secretary for Taxation, for
Milt Lopus, Secretary of Revenue, being duly sworn according to law,
deposes and says that the facts set forth ir. the foregoing Petition
are true and correct to the best of his knowl~dge, information and
belief.
Sworn to and Subscribed
before me this /8-tfv day
of CJlt:~~-t, 19Y)"
·~~lG!L4
"'OT ARY PUBLIC I
My Commiuior· £xpire• March 17, 1979
~;, Pa. DIIIPhin Co11nty
For: Milt Lop us
Secretary of Revenue
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
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RCC-530 (5-i6) DATE: 8-22-77
'.
Re:
JobD N. Walker .. '~
Estate of Marvaret Walke
Date of D~..,ath_ 10-l-69 _
File No. 6J-69-ll49
205 Fifth Street
~d,~enna. 15057
•'"",
We have recently contacted you or your legal representative
advising that the above estate was in a delinquent status. As of
this date, the matter has not been resolved.
Section 701 of the Inheritance and Estate Tax Act of 1961
requires the personal representative of an estate and/or a transferee
to make an inheritance tax return. In addition, Section 711 states
that'inheritance tax is due at the date of the decedent's death and
sha1~ become delinquent at the expiration of nine (9) months.
Section 791 of this Act provides that any person who wilfully
fails to file a return required under the provisions of this Act
shall be personally liable for a penalty of twenty-five percent (25\)
of the tax determined to· be .due or $l,OOO.OQ, whichever is less.
This penalty is in additfon to any other liabilities imposed by the Act. , · ·· · ·
Our review .shows that this·· estate remains open because: . . ·1 ' . .. . ....
X An· inheritance tax return has not been filed;
_____ Tax in the principal sum of --~--------' plus
.six ~ercent (6%) annual interest from ----------
~. re~1ns ,due and ~npaid •.
. . Accordingly, please be advised that unless the return is
filed or the tax due, including interest, is paid in full within
~ifteen days from tfle date of this letter, pro.ceedings will be
instituted in the Court of Common _.Pleas by this Department to effect
compliance with the law. . · ' , .. · · ..
Addres·s Reply . ~o_:
COJM::.cn~~'lltb o! P~nnsylva~Ji-. ·
DeparlUJ~:ttt of RC'W.tltte -· -!nitet:.:iaJ)ce Ta-,: Di~,i~mit :-··_ -~
244 ~ay!in,;ttl~ !r!ist Bua~r~~: ·· ·
r\VAShwgti)U1 :Peri,~l\1',\cl.llf;:-,Qf' : ·· . . 1 £'~-~·:~ ...
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lr '/7/ruly ~ t(/.___.~ ~ttr': Guy~r. Assistant Attorney Genera
Commonwealth of Pennsylva
-... ··poR:· ·Stanley M. Weiss, Jr.
· · · .. _ Director
· -~ ., .. r ~. · • Bureau of County Collections ". · ·r .:1· · ~ . , . , :-. <, ·. Department of Revenue
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I N R E E S T A T E
OF
MARGARET D. WALKER
DECEASED
0 R D E R
Now, to wit this the 25th
IN THE COURT OF COMMON PLEAS
WASHINGTON COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO. TERM 19
I l 4 1
day of October ' 1'!77'
upon consideration of the foregoing Petition, it is ORDERED and
DECREED that YOU, John N. T. Walker, Jr., Executor for the estate of
Margaret D. Walker, deceased, are hereby cited to be and appear at
Courtroom No. on the 30th day of November , lcf77,
in the Courthouse of Washington County, Pennsylvania, at 10: OO.A. M. ,
then and there show cause, if any there be, why the Inheritance Tax
Return in said estate should not be filed; and to further direct that
the cost of this action be borne by the said Executor; said Citation
returnable twenty (20) days from date of Service ••
BY THE COURT
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IN .. RE: ~rpquun.· Qtnurt iliuinin(u
ESTATE OF ) . · . ) .
MARGARET D. WALKER, ~ .. Q! Uuttou 1 NO. 63-69-1149
. DECEASED. ) · · )
C!tnttttttnum.rultq nf J.ruunyluuuin !
!l!i: ·QJounty nf llunqingtnu
To:. John N. T. Walker, Jr.
Sur Petition of: Commonwealth of Pennsylvania by Marco S.-Sozmenschein
lit Qtnmtttnu~ inu, --~J~ohn~~N ·--=T:..L. __,W~al=k=e=r...L., ~· J~r..L.. __ _:___ _ _,_
. that,. laying aside all business and excuses wh~tsoe:ver, you ·do file in the . office·
of the Clerk of our Orphans' ·Court of W ~shingto11:· County, a full and com-
. plete .. answer; under oath, to each and every of the averments· of. the said.
. .
petition, on or before Wednesdciy , the 30th, day of November
19 77 , at 10:00 o~clock_A___ .. M., and show c~·use ~hy if any there be,
Why the Inheritance Tax Return in sad estate should not be filed;
and further ,abide the order of our ·said Court in the premtses,
/
If you fail hereof, the petition may be taken PRO CONFESSO and
a dec.ree made against you.
WITNESS the Honorable Paul A. Simmons, Judge of our· said Court,
at Washington, Penna., the27th. day .of_~Oc!=!...t~o!o!..!b~e~r'---____ , 19 77
David Abrams E ___ _.::::...=:.~=--==:...===-------sq.
Attorney for Petitioner.
(Seal)
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IN THE COURT OF COMMON PLEAS
OF HASHINGTON COUNTY
PENNSYLVANIA
ORPHANS COURT DIVISION
IN RE:
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ESTATE OF
MARGARET D. WALKER
No. 63~69~1149
?E.TlTlQN fOR. CI'TATI:ON
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KIN DAR,R,A.Glt,-ES~QUI'RE
MEYER, DARRAGH, BUCKLER, BEBENEK & ECK
ATTORNEYS AT LAW
2500 GRANT BUILDING
PITTSBURGH, PA. 15219
PHONE: (412) 261·6600
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IN THE COURT OF COMMON PLEAS OF ~~ASHINGTON COUNTY, PENNSYLVANIA
ORPHANS. ·coURT DIVISION
IN RE: ESTATE OF
MARGARET D. WALKER
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No. 63-69-1149
PETITION FOR CITATION
TO THE HONORABLE, THE JUDGES OF SAID COURT:
The Petition of William D. Walker respectfully
represents:
1. That Margaret D. liTalker died on October 1, 1969,
i' t '
leaving a Will, and letters testamentary thereon were granted on 1
October 10, 1969, to John N. T. Walker, Jr., Executor, by the
Register of Wills of ~vashington County, Pennsvlvania.
2. That your Petitioner is a son of the decedent,
Margaret D. Walker, and is a residuary legatee under her probated I
Will.
3. That this Estate is now ten years old; that no
inventory has been filed; and that no account has been filed; and
your Petitioner is desirous of having the Estate settled so that
he might receive the remainder of his inheritance.
WHEREFORE, your Petitioner respectfully requests Your
Honorable Court to issue a Citation directed to the Executor,
John N. T. Walker, Jr .. to show cause why he should not file an
account of his administration of this Estate
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~~1 Darragh, EsqJi.re --..
Att\ney for Petuioner
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AFFIDAVIT
COMMOffiiEALTH OF PENNSYLVANIA
COUNTY OF ALLE:GHENY
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Personal~y appeared before me, the undersigned
authority, a Notary Public, in and for said Commonwealth,
~\TILLIA..'M D. '.JALKER, who being duly sworn according to law deposes ,
and says that he is the within Petitioner, and that the averments
of fact in the foregoing Petition For Citation are true and
correct to the best of his knowledge, information and belief.
Sworn to and subscribed
bef;~e me this I I d day
oirtJ~ ' 1979. -~~
Notary Public
LAURA PENCE, NOTARY PUBLIC
PITTSBURGH, ALLEGHENY COUNTY
MY COMMISSION EXPIRES FEB. 8, 1982 ·
Member, Pennsylvania Association of Notaries
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DECREE
AND NOW, TO-~.JIT, this/S-~ day of &~
1979, upon consideration of the foregoing Petition, a Citation is
awarded directed to John N. T. Walker, Jr., Executor, of the
Estate of Margaret D. Walker, deceased, to show cause why he
should not file an account of his administration of this Estate.
It -is further ordered that the said John N. T. --Walker, Jr., i~directed to appear before th1s member of~~e Court
~------------~~~---~ on __-4a.-y-o-.f 19 7 9 , at
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Jn W~r Q!nurt nf <!!nttttttnn ltflrns nf lhtsqingtnn. Qinuuty. ttJrnnsylunttin
IN RE: ·®rpl7attn' illnurt 1llitth1illtt
ESTATE OF · (!1 ttattnn NOe 63-69-1149 MARGARET ·D. WALKER,
arnmtttnttruraltl1 nf Jrtttt!i!Jlttttttia ~.
Oinuuty nf Ufaal!iii!Jlntt \ .!l!l.:
To: John N.T. Walker, Jr.
Sur Petition· of: William D. Walker
~rr.rtiug: .
llr illntttUtttttb lj'nu, _ __;J..._,o=hn,.,.___.N"-".----"=-JT .L-.!.!.w==al=k"-=e;:-r ..__, __,._J_,_r ,__. ____ _
thaf, laying aside all business and excuses whatsoever, you do file m the office
of the Clerk of our Orphans' Court of Washington County, a full and C?m-
plete ans.wer, under oath, to each and every of . the averments of the said
petition, on or before-.~rv~Io.u.n~d4,.<;a"*y ____ , the 5th. day of November
19..7.9_, at 9:30 o'clock__A_. M., and show cause why you should not
file an account of your administration of this estate.
and further apide the order ·of our 'said Court in the prem1ses,
If you fail hereof, the petition may be taken PRO CONFESSO and
a decree made against you.
WITNESS the Honorable SAMUEL L e RODGERS Judge of our said Court,
at \Vashington, Penna., the 18thday of_-=:;0-=-c-=-t-=-ob=-e.:...:r~----'· 19 79
· -Clerk of the Orphans' Cour~ /f. t1'l •.
---~Ki=·~m~D.lo>.ar=-=r~a~g~h~ _____ Esq.
Attorney for Petitioner.
(Seal)
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IN THE COURT OF COMMON PLEAS
OF ~vASHINGTON COUNTY
PENNSYLVANIA
ORPHANS COURT DIVISION
IN RE:
ESTATE OF
MARGARET D, HALKER
No, 63.,.69 .... 1149
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\ ·1 KI'N DARRAGH:; ESQUIRE .
MEYER, DARRAGH. BUCKLER, BEBENEK & ECK
ATTORNEYS AT LAW
2500 GRANT BUILDING
PITTSBURGH, PA. 15219
PHONE: (412) 261-6600
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IN THE COURT OF Cm1MON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
ORPHANS COURT DIVISION
IN RE: ESTATE OF
No. 63 -69 -1149
MARGARET D. WALKER
PROOF OF SERVICE OF CITATION
Before me, the undersigned authority, a notary public,
in and for said County and Commonwealth, personally appeared
WILLIAM D. WALKER, who, being duly cautioned and sworn deposes
and says that he personally served the Citation issued by the
Honorable Samual L. Rodgers, Judge, along with a copy of the
Petition for Citation and Decree on John N. T. Walker, Jr.,
R~.spondent, on the 20 th day of October ~979'1 at 9:55 a.,·
at 111 lvest Lincoln Avenue, MciX.mald, Pennsylvania 15057
by handing same to John N. T. Walker, Jr. , personally.
Sworn to and subscribed
this: 2, 0 JJ.. day of
:_{)_~ , 1979.
LAURA PENCE, .NOTARY PUBLIC
PITISSURGH, All~GHENY COUNTY
. MY COMMISSION. EXPIRES FEB; 8, 1982
Member: 'Pennsylvania Associatfon J1 tJp.taries
,jl:'
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IN THE COURT OF COMMON PLEAS
OF WASHINGTON COUNTY
ORPHANS' COURT DIVISION
IN RE:
~
ESTATE OF
MARGARET D. WALKER
STIPULATION
TO FlLE ACCOUNT
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KIM DARRAGH,
MEVEH, DARRAGH, BUCI(LI:n, BEBENEK &..tcK
ATTORNEYS. AT LAW
2500 GRANT BUILDING
PITTSBURGH, PA. 15219
PHONE: (412) 261·6600
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNT, PENNSYLVANIA
ORPHANS' COURT DIVISION
IN RE:
ESTATE OF
MARGARET D. WALKER
)
)
)
)
)
No. 63 -69 -1149
STIPULATION TO FILE ACCOUNT
WHEREAS, pursuant to the Petition of ~Tilliam D. \l]alker,
a Citation was issued to John N. T. Walker, Jr., Executor,
returnable on or before November 5, 1979, to show cause why an
account of his administration had not been filed, and
WHEREAS, request has been made by the Executor through
his counsel, John C. Rogers, for an extension of time to January
4, 1980, for the filing of the Account of the Executor in this
Estate,
NOW, THEREFORE, it is·understood by and between John C.
Rogers, attorney for the Executor, and Kim Darragh, attorney
for Petitioner, that the Account of the Executor, John N. T.
Walker, Jr., will be filed on or before January 4, 1980, and
that the Co~rt may enter an Order granting the extension to
January 4, '1980, for the filing of the Account in this Estate.
JOC: Roger IEs::J.uire
Attorney for John~. T. Walker, Jr.,
Executor
<::.::::::---==;'71\=~::::::::=""'"'-~ ) d ~ ~
X'"~m :*ragh, Esquire 7 Attor ey for Petit~oner,/
\.Jillia D. Walker "-.
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ORDER OF COURT
AND NOW to-wit this/Y~ day of~~, ' 1979,
pursuant to the foregoing Stipulation, the Executor is directed
to file his Account in this Estate on or before January 4, 1980.
J
(\ ·~ .. ' ~· '•·
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
. ORl?HANSl· ·coURT DIVISION ·
IN RE:
Est~te o;e
MARGARET D •. WALKER,
Deceased •.
)
(
) ( No, 63~69-1149
)
(
)
·o. R. D. E. R
AND NOW, this 4th day of January, 1980, after a
hearing thereon, it appearing that neither the petitioner
nor his counsel have appeared, but in any event, under the
circumstances, the ·court orders and directs that Attorney
John Rogers, who represents the Estate, shall file the
Inventory and Account not later than sixty (60) days from
this date.
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
. ORPHANS t COURT DIVISION
IN RE:
ESTATE OF No. 63-69-1149
MARGARET D. WALKER,
)
(
)
(
)
(
) Deceased.
. ·o R'D'E R
AND NOW, this 11th day of March, 1980, it appearing
to the Court that under our order dated January 4, 1980, we
directed that an inventory and account be filed within sixty
days, and it further appearing that counsel has failed to comply
with the order, a Ru~e to Show Cause is hereby issued upon
the respondent, John C. Rogers, .Esq., why sanctions should not
be taken against him and why he should not be held in contempt
of Court.
This Rule is returnable to Monday, March 31, 1980
at 1:30 o'clock p.m. in Courtroom No. 4 •
. dL-,2_~
Thomas J, Tejt>iltac, JUd
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IN THE COURT OF COMMON PLEAS
OF WASHINGTON COUNTY, PENNSYL~
VANIA-ORPt~N'S COURT DIVI-
SION
IN RE:
Estate of
MARGARET D . WALKER,
Deceased.
MOTION FOR SANCTIONS
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~: !t!!ll Col 0< ~ z. -r-t! -"" -O::r£ ~ ~ <>-w-~r--:r> Ill,~ CD!
KIM DARRAGH' ESQUIRE
MEYER, DARRAGH, BUCKLER. BhENEK & ECK
ATTORNEYS AT I .A.W
2500 GRANT BUILDING
PITTSBURGH, PA. 15219
PHONi:: (412) 261·6600
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
ORPHANS'COURT DIVISION
IN RE:
Estate of
MARGARET D. WALKER,
),
)
)
)
)
)
)
· No. 63-69-1149
Deceased.
MOTION FOR SANCTIONS
COMES NOW HILLIAM D. WALKER, one of the heirs of this
Estate, by his Attorney KIM DARRAGH and respectfully requests the
Court to invoke proper sanctions against John N. T. Walker, Jr.,
Executor, and his counsel, John C. Rogers, for failure to file an
inventory and account in this Estate, and in support of this Motion,
sets fortn the following:
1) On October 10, 1969 Letters Testamentary were granted
' to John N. T. Walker, Jr. ·as Executor of this Estate.
2) On October 18, 1979, pursuant to a Petition, a C~ta-
tion was issued to John N. T. Walker, Jr., the Executor, directing
that he file an Answer to the Petition of William D. Walker on or
before November 5, 1979. After said Citation was duly served on the
Executor, a stipulation was signed that the account of the Executor
would be filed on or before January 4, 1980, and on November 19,. 1979
Judge Rodgers signed an Order directing said account to be filed, pur-
suant to the stipulation. No account was filed.
.. -
3) Then on January·4, 1980 an Order was entered by
Judge Thomas J. Terputac directing that Attorney John Rogers, who
represents the Estate, shall file the inventory and account not later
than sixty (60) days from January 4., 1980.. This period expired on
March·4, 1980-and no inventory and/or account has been filed .
. WHEREFORE, the said William D. Walker, respectfully
requests your Honorable Court to impose such sanctions as may be
appropriate, after ~earing held, so that the said William D. Walker
may.receive any inheritance due him.
MEYER, DARRAGH, BUCKLER, BEBENEK & ECK .
-----~------,
IN THE COURT OF COMMON-PLEAS ·or WASH~~GTO~ COU~TY,_ ?ENNSYLVA~~A
. "ORJ?Hk~S '. COURT DlVIS ION
IN RE:
ESTATE OF
MARGARET D. WALKER,
Deceased.
)
(
)
( No. 63~69-1149
)
(
)
. ·o 'R. D. E . R
AND NOW, this 31st day of March, .1980, .in
consider·ation of counsel's past good reputa·tion, but however
not ·condoning the· type ·o:e delay and inaction which has
peiT!leated this estate and apparently the e·state preceding it,
tha·t ·:i,s the estate o:e Mary Cecilia Davies, neverthe.less under
the circumstances and in an abundance of caution and in fairness
to counsel, we will allow him and order:·:and direct him to· file
the inventory an:l account in this case and it must ·be as complete
as possible in accordance with the rules, not later than 12
o~clock noon, April 14, 1980, with of course a copy to Mr.
Darragh repres·enting Mr. William D. Walker. If the documents
J
are not filed by that time, the· Court '\'lill set a contempt hearing.
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STATE OF PENNSYLVANIA,
WASHINGTON COUNTY, } SS:
The within named Accountant being duly sworn according to law, deposes and sa')S that the above account
as stated is true and correct. as ..... , ........ he ..................... verily believe.
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Sworn and subscribad before me this ./!.. .......... ..
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d y of ............... ~P.r:'~.il.~ .. ~, .............. . ~---~:.. ........... . ' . CHRISTINE l. ADAM ' NOTARY PUISLIC
WASHINGTON, WASHINGTON COUNTY
MY COMMISSION EXPiRESAUG. 17, 1981
Member, Pennsylvania Association of Notaries
Washington County, ss:
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I do certify that I have given legal notice to all persons
concerned of the filing of the within account in the manner
prescribed by Statute and Rule of Court, as evidence by proofs
thereof filed to No ....... ..6 ... ~ .. ::-: .. f,Q .... :::-: .... $~ I
Witness my hand and official seal this ..... ..l.?.d. ......... : '··' ....... .,..
do; of ........ .'.:~·-:::.~ ................ :........ .......... 19 .. f.9 .
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The Court is respectfully requested to determine
proper distribution in this estate .
..............
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
ORPHANS' COURT
ESTATE OF MARGARET D. WALKER, DECENSED, LATE OF THE BOROUGH OF
McDONALD, WASHINGTON COUNTY, PENNSYLVANIA
NO. 63-69-1149
FIRST AND FINAL ACCOUNT OF JOHN N. T. WALKER, EXECUTOR AND ACCOUNTANT
PRINCIPAL
Receipts
Net Gain on Conversions
Adjusted Balance
Less Disbursements
INCOME
Receipts
Real Estate:
Per inventory
Personal Estate:
Per inventory
Advance on Legacies
SUMMARY AND INDEX
1
lOr;&::.ll
2 & 7
8 & 10
11
$ 87,477.49
49,700.00
$137,177.49
1/ I i'Js, t. ~ tf7,314.61
$ 48,693.23
42,300.00
45,177.49
23,000.00
$89,802.88
$87,477.49
Assets Held .in Kind . .
Stocks Per inventory value _
Lot -Ceci~ Township per inventory .value
$19,514.50
$ 2,000.00
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-' -PRINCIPAL DISBURSEMENTS
ADMINISTRATIVE:
1970
Sept. 29
Dec. 28
Dec. 29
1972
May 5
Russell Mar4no, Reg. (inheritance tax)
Russell Marino, Reg. (inheritance tax)
Int. Rev. Ser. fed. inheritance tax
John c. Rogers attorney fees
PREFERRED DEBTS:
1969
Nov.lO
Nov. 10
Dec. 8
1970
·Sept. 25
M. W. Graham, M.D.
William D. Rodgers funeral expenses
Kutrz Monument Company, grave marker
Mercy Hospital, medical
GENERAL EXPENSES:
1969
Oct~ 23 Oct. 23·.
Oct. 23.
Oct. 23
Oct. 23
Oct. 25
Nov. 10
Nov.lO
No:v. 10
Nov. -10
Nov. 10
Nov. 10
Nov. 24
Nov. 24
Nov. 24
Nov. 24
Dec. 8
Dec. 8
Dec. 8
Dec. 8
Desmet Lumber, building supplies
Don Alrutz, paint
Bell Tele., telephone
Col. Gas, gas bill
West Penn Power
Michael Gaitenn, insurance w. A. Griffith, real estate tax
Bell Tele. Co., telephone
Columbia Gas., gas bill
West Penn Power, electric
Edm~ds Trucking, garbage coll.
Desmet Lumber, building supplies w. A. Griffith, real estate tax
Emile Gonze, sidewalk repair
Alex Small, house repair
West Penn Water Co., water bill
West Penn Power, electric
Colin Schreiver Florist, flowers
Desmet Lumber, furnace repair
William Bailey, medical
-2-
4,400.00
750.00
3,397.57
7,165.00
-··2:•32 ·60 "-'--"'-. 1,354.00
$21,514.50
$15,712.57
120.00 J I.e,'/ /:Jt, I . ,
140.01 /" $ -1.506.60
10.97
6.64
7.58
?29.00
8.99
57.00
53.75
16.92
29.00
11.84
5.50
10.32
50.97
"35.60
15.00
11.53
10.81
10.60
12.97
154.00
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GENE~L EXPENSES: (Cont.)
1969
Dec. 22
Dec. 22
Dec. 22
Dec. 22
Dec. 22
1970 rran. 15
Jan. 15
Jan. 15
Feb. 15~
Feb. 15 Mar. 2 ·
Mar. 4
Mar. 12
Mar. 12
Apr. 9
Apr. 15
Apr. 15,
May 11
May 11
May 11
May 11 June 8.,.._
June 15 1
June 15
June 15
June 15
June 15
July 10
July 10
July 10
July 10
July 10
July 10
Aug. 20
Aug. 20
Aug. 20
Aug. 20
Aug. 25
Sept. 8
Sept. 8
Sept. 8
Sept. 8
Sept. 29
Sept. 29
Oct. 13
Oct. 19
Oct. 19
Oct. 19
Col. Gas, gas
Col. Gas, furnace repairs
UNBB, safe deposit box
Chester Waslk, plumbing
Mike Terensky, bouse repair
29.00
8.74
5.00
72.00
66.74
· West Penn Power, electric ~ 11.46
Col. Gas, .gas bill. .· 29~00
Bell Tele., telephone· 6.22
West Penn Power, electric 111;3·;
Col.' 9as, gas'bill · 29.00
Int. Rev. Ser., income tax 57.56 ·
West Penn Power, electric 9.61
Bell Tel~. ,' teleph<:?ne · 7. 04
Col. Gas, gas bill 29.95
Edmunds-Trucking, garbage coll. 5.5d
Col. Gas, gas bill 29.00
West Penn Power, electric 3.03
West Penn Power, electric 4.19
Col. Gas, gas bill 37.00
Bell Tele., telephone bill 6.51
Malcolm Morgan, Co. Treas., pers. prop. tax 28.56
West Penn Water, water bill 12.86
West Penn Power, electric bill 7.71 w. A. Griffith, real estate tax 25.46
Col. Gas, gas bill 37.00
Bell Tele., telephone bill 6.51
Edward Cook, Treas., real estate tax 31.83
Carl Eiler, plumbing 18.00
Malcolm Morgan, Co. Treas., real estate tax 181.43
John O'Hara, tax coll., real estate taxes 5.82
Bell Tele., telephone bill 7.56
West Penn Power, electric 1.11
Malcolm Morgan, Co. Treas., real estate tax 9.23
Col. Gas, gas bill 74.00
West Penn Power, electric bill 7.39
Bell Tele., telephone bill 7.78
John O'Hara, Tax Coll., real estate tax 32.81
West Penn Water, water bill 14.56
_Harry Derbyshire, Tax Coll., real estate tax620.63
W. A. Griffith, Tax Collector, 84.28
Col. Gas, gas bill 37.00
West Penn Power, electric bill 1.65
Harry Derbyshire, Tax Coll, real estate tax 259.54
Don Alrutz, paint & repair to house 979.00
Hi View Lumber, electrical supplies 91.97
Bell Tele., telephone bill 13.42
Col. Gas, gas bill 37.00
West Penn Power, electric bill 7.21
-3-
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GENERAL EXPENSES: (Cont.)
1970
Oct. 19
Nov. 16
Nov. 16
Nov. 16
Nov. 25
Dec. 3
Dec. 16
Dec. 22
Dec. 22
Dec. 22
1971
Jan. 25
Jan. 25
Jan. 25
Jan. 25
Jan. 25
Apr. 14
June 14·
June 14
~une 14
June-14
June 30
July 29
Aug. 16
Aug. 16
Aug. 16
Aug. 16
Aug. 16
Sept. 21
Sept. 21
Oct. 4
NoV.. 19
Nov. 22
Nov. 23
1972
Jan. 20
Mar. 9
Mar. 21
Mar. 29
Apr. 1
Apr. 17
July 19
July 19
July 19
July 19
July 19
July 19
July"l9
July 25
July 31
Desmet Lumber, building supplies
West Penn Power Co, electric
Bell Tele., Telephone bill
Col. Gas, gas bill
Alex Small, house. repairs
West Penn Power, electric
Gaitens Agency, real estate appraisal
West Penn Power, electric
Col. Gas, gas bill
Bell Tele., telephone bill
45.95
7.37
15.46
37.00
11.39
19.37
100.00
8.10
37.00
18.99
Bell Tele., telephone bill 21.60
West Penn Power, electric 27.73
Col. Gas, gas bilL. . 37.00
Desmet Lumber, building supplies 52.79 UNBP, safe deposit box 5.00
Int. Rev. Ser., fiduciary tax 156.90
Malcolm Mo~gan, Cp. Treas.,:real e~tate t~90.66
MAlcolm Morgan; Co.Treas._, re~l est~te tax· 18.49 w. A. Griffith, Tax Coll., real estate tax 25.48
John O'Hara, Tax. Coll. real-estate. tax 5.82
Fred Ganchuk, sewer repair real estate 94.57
Fred Ganchuk, sewer· repair-real estate rep.l·35.00
Edward Cooke, Cg.Treas.,--real estate repair 29.45
W. A. Griffith, Tax Coll,real estate tax ~90.16
John O'Hara, Tax Coll., real estate tax 32.81
Harry Derbyshire, Tax Coll. real estate tax643.11
Carl Eiler, plumbing 168.95
Fred Ganchuk, plumber 25.00
Harry Derbyshire·, Tax ·Coll. real estate tax256.28
Borough of Oakdale, water 25.45
Fred. Ganchuk, 'plumber 60.83
Ben Lewis, gas line 56.59
R. L. Crawfo~d, roof repair 35.00
William·Walker, plastering 12.00
John Kobach, roof repair 20.00
UNBP, safe deposit box 5.00
John Kobach, roof repair 50.00
John Kobach, roof repair 95.00
Int. Rev. Ser., fiduciary tax 47.21 w. A. Griffith, Tax Coll~;· real estate· tax 26.00
Edward F.· Cooke, Co. Treas. real est. tax 29.45
John O'Hara, Tax Coll, real estate tax 5.82 w. A. Griffith, Tax Coll., real est. tax 26.00
Edward·F. Cooke, Co. Treas, real est. tax 29.45
John O'Hara, Tax Coll, real estate tax 5.82
Malcolm Morgan, Co.· Treas. real estate tax 22.25
Malcolm Morgan, Co. Treas. real estate tax 200.70
Fehl, Heating and f.lumbing, plumbing 83.00
-4-
GENERAL EXPENSES: (Cont.)
1972
' ..
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Sept. 29 Harry Derbyshire, Tax Coll, real estate tax 894.22
1973
Mar. 7
Apr. 5
Apr. 4
Apr. 4
May 26
May 26
May 26
May 26
May 31 June 8
June 25
Aug. -a
Sept. 7
Sept. 17
Sept. 17
Sept. 17
Sept. 27
Oct. 20
Dec. 5
Dec. 5
Dec. 6
Dec. 18
Dec. 26
1974
Feb. 19
Mar. 8
Apr. 15
Apr. 15
Apr. 29
June 14
June 27
June 27
June 27
June 27
July 24
July 24
July 24
Aug. 13
Aug. 26
Aug. 26
Aug. 29
Oct. 18
Oct. 29
Nov. 26
Dec. 13
Jim Coleman Services, furnace repair
UNBP, safe deposit box
Int. Rev. Ser., fiduciary tax
PA Dept. of Revenue, tax
Edward F.· Cooke, Co. Treas, real estate tax w. A. Griffith, Tax Coll, real estate tax
Malcolm Morgan, Co. Treas, real estate tax
John O'Hara, Tax Coll., real estate tax
Wash. Co. Tax Claim Bureau, school tax
Ben Lewis, real estate pepair
Malcolm Mor,gan, Co. Treas, real estate tax
Malcolm-Morgan, Co. Treas, real estate tax
Carl Eiler·, plumbing
Harry Derbyshire, Tax Coll, real estate tax w. A. Griffith, Tax Coll. real estate tax
John O'Hara, Tax Coll. real estate tax w. A. Griffith, Tax Coll. real estate tax
B. D. Sager, real estate repairs
Jim Coleman Services, furnace repair
Burkand Hardware, plumbing supplies
McCartney Electric, paint supplies
Desmet Lumber, ll.tmber
UNBP-Safe deposit box
Fred Ganchuk, plumbing
Fred Ganchuk, plumbing
Int. Rev. Ser., tax
PA Dept. of Rev., tax
Impact, exterminator services
William Burns, painting
Malcolm Morgan, Co. Treas. real estate tax
Malcolm Morgan, Co. Treas. raal estate tax
Edward Cooke, Co. Treas. real estate tax
John O'Hara Tax Coll. real estate tax
McCartney Electric, painting
Harry Derbyshire, Tax Coll. real estate tax
Harry Derbyshire, Tax Coll. real estate tax
W. A. Griffith, Tax Coll. real estate tax
W. A. Griffith, Tax Coll. real estate tax
Harry Derbyshire, Tax Coll. real estate tax w. A. Griffith, Tax Coll. real estate tax
John O'Hara, Tax Coll. real estate tax
Carl Eiler, plumbing
Warren Aston, property repair
Fred Ganchuk, window repair-
-5-
236.00
5.00
107.37
88.15
36.81
94.67
26.31
5.82
39.32
17.94
181.43
9.72
;*·25:~00
946.23
120.05
32.81
32.50
90.00
45.00
18.92
89.98
22.05
5.00
230.26
20.00
61.05 --~64.26
585.00
350.00
201.25
29.09
36.81
10.94
52.90
186.94
493.49
124.95
134.75
265.76
32.50
33.48
163.00
112.41
37.37
.-------------------
GENERAL EXPENSES: (Cont.)
1975
Feb. 8
Feb. 8
Mar. 5
Mar. 5.
Apr. 15
Apr. 15
May 1
May 1
May 1
July 3
July 29
July 29
July 29
July 29
Sept. 22
Sept. 24
Sept. 24
Sept. 24
Sept. 26 ·
1976
West Perm Window Co., storm windows
. _McCartney Electric, paint
Donatellir ~lumbing, plumbing 1 ·.Union· ·National Bank, safe deposit .bOx
Int. Rev. Ser., fiduciary tax
PA Dept. of Rev., .tax
John O'Hara, T~x Coll. real.estate tax
Malcolm Morgan,· Co. Treas, real estate tax
Malcolm Morgan,·co. Treas. real estate tax
Ben· 1ewis, · repair-s , . · . "
Edward Cooke, Cg.~Treaa real estate tax
Harry Derbyshire, Tax Coll. real estate tax
W. A. Griffith, Tax Coll. real estate tax
Malcolm Morgan, Co. Treas. real estate tax
Greco Remodeling Co., roof repair
W. A. Griffith, Tax Coll. real estate tax
John O'Hara, Tax Coll, real estate tax
Harry Derbyshire, Tax Coll. real estate tax
Greco Remodeling Co., house repairs
UNBP, safe deposit box
Robert Sember, repair gas line
Creco Remodeling Co., chimn~y repair
PA Dept. of Rev., tax
Robert Johnston, gas line·repair
John Yoney, Co. Treas, taX
. Charles Zombeck, repairs
John O'Hara, Tax Coll. real estate tax
Joseph· Greco,· roof repair
12.37
28.62
740.00
5.00
103.11
57.11
12.31
147.48
·53.79
52.12
36.81
259.95
32.50
25.78
225.00
134.75
32.81
717.47
280.00
5.00
216.00
135.00
41.87
25.00
233.04
15.00
12.31
895.00
25.80
265.26
173.38
39.16
Feb. 13
Mar. 31
Apr. 12
Apr~ 4
Apr. 20
Apr~·127
May 24
June 28
June 28
Aug. 27
Aug. 27
Aug'.(·• 27
Aug. 27
Oct. 8
Oct. 30·
l9V7 h··
Feb. 14
Feb.o 14
Feb. 14
Mar. 9
Apr. 15
June 7
June 11
June 18
June 20
June 20
July 29
Oct. 4
Oct. 4
John F. Yoney, Co. Treas. per. prop. tax
Harry Derbyshire, Tax Coll. real estate tax w. A. Griffith, Tax Coll. real estate tax
John O'Hara, Tax Coll. real estate tax
Edward F. Cooke, Co. Treas., tax 41.08
tax 873.43 Harry Derbyshire, Tax Coll., real estate
James· CoWden, ·roof repair
Carl·Eiler, plumbing
UNBP, Safe deposit box
James Cowden, plumbing
PA Dept. of Rev., tax
Albert Piazza, plastering
Don ·Alrutz, paint
John Yoney, Co. Treas. ·per. prop. tax
John Yoney, Co. Treas.·real estate tax·
John O'Hara, Tax. Coll. real estate tax
Harry Derbyshire, Tax Coll. real estate tax
Edward F. Cooke, Co. Treas. real estate tax w. A. Griffith, Tax Coll. real estate tax
-6-
550.00
153.77
6.00
15.00
37.85
50.00
13.31
35.64
240.36
12.31
311.93
56.54
35.75
GENERAL EXPENSES: (Cont.)
.. \ . . '
. . W •. A. Grif~fth; Tax C~li.:_ real estate tax
'Harry Derbyshire, Tax Coll. real estate tax
. John O'Hara, .Tax Coll_., real .estate tax
1977
Oct.·4
Oct. 11
Oct. 24 -·
Oct. 24
Nov. 10
Dec. 12
Dec. 12 .:
Dec. 27
1978
Jan. 3
Jan. 26
Jan. 26
Feb. 24
Feb. 24
Feb. 24
Feb 24
Apr. 17
May 1
June 26
June 26
June 26
June 26
June 26
July 17
Sept. 16
Sept. 16
Nov. 1
Nov. 8
1979
Apr. 16
May 9
May 30
May 30
May 30
May 30
Aug. 16
Dec. 31
1980
Mar. 19
Mar. 19
Mar. 19
. Col. Gas, ( gas b~ll , . ; · .· . · ·
West Penn Power, electric bill
West Penn Water, water .. bill . . -. \ :. Col·. Gas, gas ·bill .. , I
Meehan Plumbing, plumbing
West Penn Power Co., electric bill
West Penn Power Co., electric bill
Col. Gas., gas bill
West Penn Water, water bill
West Penn Power Co., electric bill
Col. Gas, gas bill
UNBP, safe deposit box
Int. Rev. Ser., tax
Col. Gas Co., gas bill
John Yoney, Co. Treas.,real estate tax
John O'Hara, Tax Coll. real estate tax
Treas. of Allegh. Co.
J.~N. Garrett, T~ Coll. real estate tax
West Penn Water Co., water bill
Col. Gas, gas bill
Col. Gas., gas bill
John O'Hara, Tax Coll. real estate tax
J. N. Garrett, Tax Coll. real estate tax
John F. Yoney, Co. Tres. per. prop. tax
Int. Rev. Ser., tax
Alleg• Co. Treas., real estate tax
John·Yoney, Co. ·Treas. county tax
John O'Hara, Tax Coll, real estate tax
J. N. Garrett, Tax Coll, real estate~_ tax·
John-Yoney, Co. Treas. per. prop. tax
J. N. Garrett, Tax Coll. real estate tax
UNBP, safe deposit box
. Int. Rev. Ser., tax
Int. Rev. Ser., tax
Int. Rev. Ser., tax
146.25
289.12
45.51
5.70
25.88
30.10
50.33
130.38
47.10
29.22
121.07
11.49
22.90
131.69
6.00
1,500.00
212.67
:,'11~64
12.31
52.37
31.85
11.48
23.20
4.17
47.63
150.00
33.37
2,000.00
47.44
10.58
12.31
31.85-
32.61
156.80
6.00
257.12
2,664.00
1,402.81
3cuf1'1-, tJ Y
$30,155.44
l/7 fJJ. (, <.
Total Principal Disbursements $~7i379.61
-7-
r---------------------------------------------------
INCOME:
1969 -Rents
Interest
PNB
UNBP
$159.61
120.98
. $280.66
Stock dividends
Rents
Interest
PNB
UNBP
,
$460.25
483.94
$944.19
Stock dividends
Rents
Interest
PNB
UNBP
$ 92.11
5l.3.i79
$605.90
Stock dividends
Rents
Interest
PNB
UNBP
$ 60.79
3l4.64
$375.43
Stock dividends
-8-
$1,290.00
280.66
404.36
$3,660.00
944.19
409.36
$3,267.00
605.90
512.60
. $2'i745.00
375.43
560.25
INCOME (Cont.)
Rents
Interest
PNB
UNBP
$ 74.66
361.08
$435.74
Stock dividends
Rents
Interest
PNB
UNBP
$151.20
148.04
$299.24
Stock dividends
Rents
Interest
PNB
UNBP
$158.86
82.44
$241.30
Stock dividends
Rents
Interest
PNB
UNBP $156.45
163.26
$319.71
Stock dividends
-9-
$3,175.00
435.74
555.50
$4,405.00
299.24
605.04
$3,180.00
241.30
653.40
. $3,180:t'OO
319.71
743.43
INCOME (Cont.)
Rents
Interest -PNB & UNBP
Stock dividends
Rents
Interest -PNB & UNBP
Stock dividends
Rents
Interest -PNB & UNBP
Stock dividends
PRINCIPAL CONVERSIONS INTO CASH
Sale of Arabella St. real estate
Sales price 5,500.00
Inventory price 2,800.00
Sale of Third st. real estate
Sales price 8,500.00
Inventory price 3,700.00
Sale of Fourth Street real estate
Sales price 14,500.00
Inventory price :'.6,300.00
-10-
$1,325.00
508.47
811.19
$ ''726Qoo
3,299.28
895.91
$1,295.00
6,084.40
905.87
$48,693.23
LOSS
$48,693.23
GAIN
$2,700.00
4,800.00
8,200.00
·.
PRINCIPAL CONVERSIONS INTO CASH (Cont.) LOSS
Sale of Johnston Street real estate
Sales price 10,000.00
Inventory price 6,ooo.oo
Sale of Fifth Street Real estate
Sales ~rice' 50,000.00
Inventory price 20,000.00
Sale of Oakdale Property, Article of Agreement
Sales price 1,800.00
Inventory price 1,500.00 0
Net Gain
ADVANCE QB LEGACIES
Elizabeth Walker Hyser (cash)
1/3 furniture O.nmv. val.
William D. Walker (cash)
1/3 furniture @ inv. val.
John N. T. Walker, Jr.
1/3 furniture ® inv. val.
-11-
$15,000.00
333.34
7,000.00
333.33
333.33
$23,000.00
GAIN
$ 4,000.00
30,000.00
0
149,700.00
$23,000.00
Assets:
Inventory
Income
. . '
RECAPITULATION
Gain on Conversions
Disbursements:
Total Principal Disbursements
Advances of Legacies
-12-
$87,477.49
48,693.23
49,700.00
f-7 r:s .s ,, 2..--
$47,374.61
23,000.00
Balance
$185,870.72
1o 8'.3 J '-a..
$ 70,374.61
1/ s IJ ':J '). j(,)
$115,496.11
·I
:\.
1
. E~~CnTOR:S NOTWE .
Estnte nf ·11-TnrJ<nret D. W~lker. de-
~enserl. lnte nf 'Rnronl!'h of McDoo\ald,
VirAshinetOn CountY. Perina. ' ·
Letter3 TestamentAry upon the a.bove
estate ha~i.ng bP.~n gr~n~ed: ~9: ~h~'u:tder· Si!!'nP<l, notice 'iS hereby J<iVetl to :hose
inrlebt.eil thereto to mnke immrolnte
payment. a"nd to those having c::n ims
or demands .to present them for sattle-
ment.
JOHN· N. T.· WALKER. JR., Executor.
202 Fifth· Street.
McDonald. Penna. Hi01i7
1.John C. Rogers, A ttornev,
'l1026 W~shtng-ton Trust Build~ng, Wa~hlngton, Penna. HiROl 20-~t
Affidavit of Publication
Before me, a Notary Public, personally
appeared William B. Burns
who being duly sworn, deposes and says
that he is the authorized agent of TH~i
RECORD-OUTLOOK, a weekly newspaper
of general circulation, published at Mc-
Donald, County of Washington, Pennsylva-
nia, and that the notice attached hereto
was published in the regular issue of said
paper of
October 16, 1969
October 23, 1969
October 30, 1969
. and further that the affiant is not inter-
ested in the subject matter of the said ad-
vertisement; and that all of the allegations
of this statement as to time, place, and
character of publication are true.
Sworn and subscribed to before me
this__!±_day of November 19..2..2.__
., (Nota y Public.
My Commission e:JSpire~---::,1-----
. . JOHN lt I. WAU<EI(--R., NOTA'RY 'PUBllC Mcoom;~,::p jl.QRO, WASaiNGTOfHt<!Jt#frr·
'MY. 'cOM1~S$.JON, EX PinES; J~~;:.~:;·J~1~ ..
\4~i-;.liP'f.' 1!-~.mt,<f!ms il.s~ocia'tioo ofN~tarles.
Washington ·County Reports
Washington, Pennsylvania
(PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION:
PROOF OF PUBLE:::ATION
In compliance with the Newspaper Advertising Act of May 1e, 1929,
P. L. 1784 Sec. 3, paragraphs (3) and (25:t.
CouNTY oF WASHINGTON} SS.
STATE OF PENNSYLVANIA
Personally appeared before me,. a Notary Public in and for sait County
and Commonwealth .. CHARLES C. KELLER, who, being duly sworn, deposes
and says: that he is the Editor of the WASHlNGTON COUNTY REPORTS,
the officiail legal periodical for said Washington County, published weekly
hav·ing its place of business at Washington, VVashington County, Pennsylvania,
and is acting as its agent in this behalf. that the said WASHINGTON
COUNTY REPORTS was established on Ma:rch 31, 1920, and V'as de;;ignated
as the official legal ]jlublication for \'Vashington County. Pennsylvania, lly order
of the several courts of said County, dated November 11., 1920; that~ printed
notice or advertisement attached hereto is a copy of a notice ·or :adver::.sement,
exactly ·as printed o:-published, which appea.t·ed in the said lega:. perir::dical in
its regular issues on the following dates:
....... Oc.t.ohe.z: .... 16., .... 2.3.9 .... 3.0 ..... 19.6.9. ........... ..
..... 3~da~ of ............ O.c.t.ahe.x: ............... , 19 .... 6.9. ...... .
·--r::::-t7i~--
Washlngton, Washington Co., Pa..,
My Commission Expi ....
NoVImber 1, 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.
• • • • • • • • • • • • • • • • •
WALKER, MARGARET D., Dec'd.
Late of Borough of McDonald, Wash-
ington Co)lnty, Penna. ,
Executor: John N. T. Walker, 202
Fifth St., McDonald, Pa. 15057
Attornev: John C. Rogers, 1026 Wash-
ington ··r-rust Bldg., Washington, Pa.
15301
tN THE COUF,T OF COMMON :PLEJ\S. -"OF. -W.A$Hl'~GTON COUt\f'l';l', PENNS'X'LVl\Nl'l\
IN RE:
ESTA.'l'E OF
~RGA.RET D, W~LKER
. ORPHANS'': :COUR;T DIV;J:'S:l'ON · .
l c
1 No-63~69-1149 c . 1
AND NOW, .this 3rd da,y o~ ,J~ly, .19.80, under· the·
circ::uinstances, .solely at the ·request o:e Mr. F,ogers, .with ·the· ·
unde:t'sta,ndinc; the· ·court insists that the 1na, tter be ·promptly
settled, thi·s audit ·is specially set ·~or Tuesday, August·. 5,
19.80., .a.t 'l.:30 o'clock p.m. before ·the· 1.;lnde!isigned· in Courtr-o·om
No, 4.
-~
,_
, . . .
•. \
-.:·
.. '
. ~
·... .. .
. .. '
...
...
•
: IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA ~ ORPHANS '. COURT DIVI SI'ON
.J >-ll
~ ~ IN RE:
~ t; ESTATE OF z
~ MARGARET D • WALKER
3:
)
(
)
(
)
No. 63-69-1149
HEARING ON PETITION SUR AUDIT
Thomas J. Terputac, Judge
Thursday, July 3, 1980
Rose M. Pacilla
Official Court Reporter
Washington, Pa. 15301
J
'.
THE COURT: This is the
'
Estate of Margaret D. Walker. I Mr. Walker? I
MR. WILLIAM WALKER: Your Honor, my
lawyer and I were just informed of the delay
that the attorney for the estate requested
yesterday and I had hoped in this session
here, although we were willing to give him
a delay, I hoped we would at least get some
answers as to why the delay and what is
happening to the balance in the account.
THE COURT: Well, Mr. Walke
Mr. Rogers was in my office this morning
and I asked him to check with the Audit
Clerk, Mr. Vlachos. We had tentatively
agreed to continue this I think until
September, at his request, based on his
allegations of press of business and illnes
I asked him whether he got·Mr. Kim Darragh'
consent to this and he said that he had gotten
his oral consent.
MR, WILLIAM WALKER: He got his
consent to a 30 day delay, at outset.
2.
I
•
1e
<
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0 lr-0
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0 c:: u ... t:
0 L IJ t:
t-t: :l 0 0
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0
L L 0
3.
MR. VLACHOS: He asked me for
August 4th, which would be 30 days.
'I'ijf1; COURT: Mr. Walker, that
was my understanding. I'll give you the
date now, Mr. Walker, but you know, I want
this matter resolved . I'm keeping after it
and I insist it get resolved.
MR. WILLIAM WALKER: I appreciate
that, Your Honor.
THE COURT: Now, I would
suggest, Mr. Walker, as to any further
discussions or answers, I think maybe Mr.
Darragh should do that on your behalf, with
Mr. Rogers.
MR. WILLIAM WALKER: Well, he was
going to be here when we got the late notice,
but I was expecting a few answers.
THE COURT: All right.
Under the circumstances, solely at the request
of Mr. Rogers, with the understanding the
Court insists that the matter be promptly
• *
c(
z
c( > .J >-Ill z z Ill a.
i 0 1-~
'• ~
:X:
U) c( ::
.,.:
~ a: 1-U)
0
.J c(
u
0 ::> .,
I: 1-I'
N
U) a: Ill 1-a: 0 a. Ill a:
1-a: ::> 0 u
.J c(
u
II. II.
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/
settled, this audit ;is spec;ia,l,ly set 1;or
Tuesday, August 5, 1980 at 1:30 o'clock p.m.
before the undersigned in Courtroom No. 4 •
* * * * * * *
4 .
. . '
,.
I hereby certif
that the proceedings are contained fully and accurately in the
notes taken by me during the hearing in the above cause
and that this copy is a correct transcript of the same.
The foregoing
record of the proceedings of the hearing in the ab.ove cause
~ is hereby approved and directed to be filed.
~ w ~ ~ 0 ~ w ~
~ ~
~ 0 u
~ <
u
~ ~ 0
5.
.. ":!.-..... ....-.... ·,::wtt.-<-·-~~':t'-"""' ..... ~""~.....,L fl"' nmmm tNttENTottt 1\tli~autt ®f 1£xrrutnr ®r 1\~mtutstrutnr tl
. 3 _(.p 1 -II .,-f
!;tatr of Jrnn5gluania, t 99: {g
C!Lounty of Ba5~ington ~
Pt:rsonally before me, the undersigned authority, a ........................ ~Q~ .. P.~~~~ ..................... in and for said
Count~· and State, appeared ........................... ~9.~ ... ~.~ ... ~.~ .... ~~~!. .... ~.~ .. ~ ...................................... ~ ... who, being duly
sworn acc()rding to law, deposes and says that he is the executor ~~of the estate of
.................. ~~g~~~ .. P. .. ~ .... ~~~~;::L ................................................. deceased, that the foregoing schedules constitute a
complete in1t'ntory and appraisement of the real and personal estate of... .... N.~r.g~r.~~ .. P. ... : ... W.!M:~~ ................ ,
deceased, except real estate outside the Commonwealth of Pennsylvania; that the figures opposite each item
of real and personal estate in the foregoing schedules are determined and stated by the undersigned to
be the fair value of said items as of the date of the decedent's death, based upon a just appraisement of each
item made by the above named Executor • ~ .
~~~:~i::·~::~:~:;:::::"-~'d:~:;~:: ~ .. a. .. ~ .. ~.~~~·········
MY COMMISSION EXPIRES AIJu. 17. 1981 ADDITIONAL INSTRUCTIONS
Member .. Pen~WvM~~~~fji\'lf~~Hetiled within three months after appointment of personal representative.
· 2. A supp!~mental inventory must be filed within thirty days of discovery of additional assets.
3. 1 origir:ml and 1 copy and 2 RCRI-62, Under $10,000; 1 original and 1 copy and 2 RCRI-33, over $10,000;
including copy of Federal Estate Tax Return, if applicable
llnttrntn.ry anb :App.rat.srment of the goods and chattels, rights and cre4its which
were of .............. J:1~8.~.~~ .. P. .. ~ .. ~~~ ................. ; .............. late of ......... t.b.~ ... ~Qr,Q~lt .. 9.f. ... N~Qn~9,., ................... .
Washington County, Pa., ta_ken and made in conformity with the above affidavit. DOLLARS
' . . •:. PERSONAL 'l'Y
16: she., com.JI Cincirmati Gas 'i{ Eli.ectric Co. @ 2:4.li2.-$
· ~she.~ com., Chrysler Corporai'ti.on @ 3il.l925 -
~'. she.., com. ~s Collumbia Gas System, Inc. @ 26 .. 0625'
~ she., com., ContinentaJL Oi]. Co. @ 2£.Jli75' n she:., com., Madison Fllll<i.@ 26.87S
JJ4.· she.,, C"OIIJ., Radio Corporation). ot: America @ run.. so
6th she. 11 eom. ~ Standard. Oil of . Indiana. @ 52.00
9 shel., eom., 'fenneeo~ Inc:.-@ ~J,.7S ·
6~ she., eom.,. u •. s .• Stee]. Corpormt:iom@ 36.87.5
Clieeking Account:, Pittsburgh Nartiona]. Bank
McD'onalcm,, Pennsy].vania Office
Sarlnga Account, Pittsburgh National Bank.
McDonald, PennsyJl.yania Office
Satrlngs Account, The Union NartionaliL Bank 0f Pittsburgh
MCDonald, Pennsy].vania. Office
-+ •• ,
Continued
$ 3£5, ]Jm
625
7~ . z~
Jl~
l,JR8
2JJ3
2:_..~~_2B6
$ u,. 7.00:
$ ].JI269
~946
:W,P16·
$ Zli'r,tlSZ
CENTS
QO,
7Jl 80
88
6J
i 00
00
7$
2$
7~
67
7$
3B
60.
j
..
-
.
\
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I
! / I
...... ~ ..... ~ ~ I < '<1) <~ ,· ,{ ~ .... 0
I
I
"1 ~
~ ~
~:tj"· ~ .1:1. t .. Cl)_::t.. ""'3'-l} ... ·~. ::t:. ~
\0
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l
t'tj. c;;·
0 <1)
~ ":j <1) ~ .... ........
r ... .•. {
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Hous.ehold furnishings
Diamond ring
Pearl ring
PERSONALTY (cont.)
Platinum marquise diamond p:iin
Plarl:iiilUlll' sapphire and diamond pin
Rent due (before dealth) on Arrabella. St. Property
TOTAL PERSONALTY
REALTY
$
$'.
6.95:
400
2:00
260
5ID 1,ciDS,
.500
$: 39,65$
3(>·
00
00
00
00
'3m
00
8~ , ..
All that certain lot of ground, situated in Borough of
U~onald, Pennsylvania·, being Lot N.o .• 229 in the genera]. plan,
Estate 0f John N. McDonald, fronting $01 on Fourth Street :iln .
sai d borough. See deed of John tr. T. Wa:tker, Jr., Exec·.;, to
John D. Holmes, et ux· .. , dated Septemper 9, 1977, recorded
Deed Book, 1786. Pg. 59. ~ $ 6,.300 00
All that certa~ lot ~y£ ground situated in Boro:ugh . of.
McDonald, Washington Courit.Y~ .. P~nnaylvania, fronting ,60,t'.on·
the northerly side or· JoliD,st9p:.'$:treet in said borough~ . S.ee
deed of John N. T. lvalker,.J~~~· .. Exec., to Ida Blessick,
dated December 15, 1~7, ~d.r~~~rded Deed Book 1809$ Pg. 3l6.
All that certain lot of ground situated in Cecil..
Township, vJashington County, Pennsylvania. Said lot
fronting 36 1 on the westerly side of State Route No. 980.
See deed of John Tillman, et ux. to M .. Cecelia Davies
6· 000 , 00
dated April 17~ 1920~ and recorded Deed Book 476, Pg. 510. z,ooo 00
All that certain lot of ground situated in Borough of
Oakdale, Allegheny County, Pennsylvania,. being Lot No. 122
and part of Lot No. 123 in c·. H. Love Plan. See deed of
Alvin D. Campbell, ex ux·. to 11. Cecelia Davies dated August 3,
.1951, and recorded Deed Book 31.57, Page 2>, subsequently said
lot sold by within named executor to Don Alrutz. ].,,500 00
All that certain lot of grotmd si tua.ted in Borough of
HcDona]d, Washington County, Pennsylvania, being Lot No ..
181 in the John N. HcDonald Plan, said lot fronts ,50t on the
iiesterly side. of Third Street. See deed of John N. T .• Walker,
Exec. to James Smith, dated September 8,. 1977,. and recorded
Deed Book 1786, Pg. J(f(. ],.700 00
..
All that certain lot of ground situated in Borough of
.Mcnona]d, Washington County, Pennsylvania, being Lot Noo 248
and ·part of Lot No. 249 in. the John N. McDonald Plan of lots.
Said lot being located on the northeasterly corner of Fifth
Str~et and ·\'lashington Avenue in said borough. See deed of
John N. T. Wa.J..ker, Exec. to Hilliam H. Guterl et ux. dated
June 28, 1978, and recorded Deed Book 18.51, Page .52:. $ 20,000 00
All that certain lot of grotind situated in Borough of
McDonald, Washington County, Pennsylvania, being Lot Noo 379
and part of Lot No. 378 in the F. A. O'Hara'. Plan of lots:.
Said lot fronts 40' on the westerly side of Arabella Street
in said borough. See deed of .. John N. T. Walker, Exec. to
Edward Thomas, et ux., dated September 8, 197~ 1 recorded
Deed Book 1788, Page ll9. . . .
TOTAL REALTY
TOTAL PERSONALTY
TOTAL REALTY
TOTAL ASSETS
. ' • '>
·.a!8oo 00
$ 42!300 00
$ 3:~,6.58 82'
la2JOO 00
$ 811958 82:
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA'
ORPHANS' COURT DIVISION
~ ~ ~ IN RE: z .. 0.
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ESTATE OF
t1ARGARET D. WALKER,
Deceased.
)
(
)
(
)
(
)
No. 63-69-1149
e HEARING ON PETITION SUR AUDIT
ii
..1 c u a ~ BEFORE:
:t ~ w DATE:
ui o= ~ APPEARANCES:
0 ll. Ill a::
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Thomas J. Terputac, Judge
Tuesday, August 5, 1980
John c. Rogers, Esq., of Washingto~, Pa.,
representing the Accountant.
Kim Darragh, Esq., of Pittsburgh, Pa.,
representing William Walker, one of the
heirs.
Rose M. Pacilla
Official Court Reporter
Washington, Pa.
j
2.
THE COURT: Let the record
show that this is the time set for an Audit
hearing in the Estate of Margaret D. Walker,
deceased. Present in Court at this time are
counsel for the estate, John c. Rogers, and
also Kim Darragh, who represents one of the
< z c heirs, William Walker. It is my under-
>
~ z standing Mr. Rogers, that John Walker, the
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i executor, is on vacation and will not be
~ " z available.
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., a and under our Court rules, it is my under-.... c
0 i:i standing it is not necessary to have the
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executor present at the Audit.
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11: Ill ~ 0 0. MR. DARRAGH: May I address
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" .... !!! myself to that, Your Honor?
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MR. DARRAGH: You may, Mr.
0 . , Darragh .
MR. DARRAGH: I'm greatly
disappointed that Mr. Walker, the executor,
is not here today. He is not that far
away. He knew that it was on but his
3 •
counsel, Mr. Rogers, tells me that he told
that he did not have to be here. Now, I
him
I
can understand a practice or a tradition where
the accountant does not have to be present
if there's no question or no concern or no
problem with respect to the estate but here
we have an estate over ten years old, still
settled, and in a situation like that, there
a presumption that it must have problems, bu
we are here because of action taken by one
of the heirs to get some action on this esta
and in that situation, I don't know of any
rule of any Court that would say that the
executor does not have to be present under
those circumstances but in any event, since
is not here, I think we ought to go ahead an
I would ask Mr. Rogers, his attorney, to tak
the stand and testify.
THE COURT: It is true,
Mr. Darragh, that we have a practice in this
county of many years standing that we
ordinarily do not require the personal
representative of the estate to be present.
When I was aware of this situation and your
request, asking that the executor be
w
I
. 4.
present, I tried to get in touch with
Attorney Rogers but was unable to do so
until late yesterday afternoon at about
4:30 when he came into the office to discuss
the matter. Unfortunately your letter
is dated July 29, 1980, and as you may be
aware, we were at the conference of State
Trial Judges .from Wednesday, July 30th thru
the weekend~ so unfortunately I could not
get to this matter until yesterday morning,
which would be Monday, August 4th. I am
sorry about that. Perhaps if I had been
able to give .him enough notice, I think
I would have required John Walker to be pres ~t.
MR. DARRAGH: But Mr. Rogers
received the original of that letter that's
dated July 29th, but that is of no import
here, since Mr. Rogers counseled the executo
that he did not have to be present and he is
not that far away.
THE COURT: All right.
Depending on what is developed today, I will
entertain a motion from you respecting the p
sence· of the executor and I will rule on tha at
L-------------------------------------------------------------------------~~
that time. I may do it anyhow if I feel
the questions are not sufficiently answered
and there are several questions I have about!
this estate.
Now, I would
like to inform everybody that Elizabeth Walk r
Hyser, who I understand is one of the heirs,
through her husband called my office about a
week or so ~go and advised that his wife is
an heir and should have been notified and wa
not. This matter had never been brought t
5.
my attention prior to·this time, but apparen ly
Mrs. Hyser, at least according to her husban ,
is contending that she should always have
received some notice of the proceedings and
that she had not received such notices. I h
no further information on that phone call
because I did not discuss the matter. It
through one of my employees. I think in
view of that situation, from now on, whateve
is done, I think Mrs. Hyser should be notifi
and the attorney for the estate is expressly
ordered and directed to do so in the event
there are any further proceedings.
Now, I am
6.
want to be sure about the federal estate tax
Mr. Rogers addressed that issue with me
yesterday afternoon. I asked him if there
was a final letter from the internal revenue
service. He said he could not recall and
he said he thought John Walker might have it.
I
I'm a little concerned that there should be
such a letter as we are all aware. Also,
I am concerned about the filing of the
inheritance tax return. Presumably maybe
·-that will have been taken care of at this ti e.
I see the representatives of the inheritance
tax department here and I think it is good
that they are here and of course, the Clerk
for the Orphans' Court, Mr. Vlachos, is here
Are there any other persons in the courtroom
interested in this estate? There appea
to be none. Mr. Rogers?
MR. ROGERS: The Court pleas
may I address a response to Mr. Darragh's
remark about John Walker?
THE COURT: Yes, you may.
MR. ROGERS: John Walker, an
---·~~.---.,~.-....--..... ..-.. _____ ,_.._._.~ ... _----. -.. ~---.. ----.. ------· ·-·--.. -------~..----...---.... _,.,--.-. '.-... ~---------~-----~--~-----~--·--
~-----------------------------------------------------1 7.
his brother knows this, has been planning to
go on vacation for some time, down in the
Chesapeake area. I talked with him some
day last week. He told me his brother
thought he should be here. I explained our
rules of Court to him and advised him it
would not be necessary. I have been away
myself over the weekend and I received Mr.
Darragh's letter urging that Mr. Walker be
present this morning when I went to my officE •
We had a hearing several months ago concernirg
delay and I think all of that was taken care
of at that time. As to notice concerning tle
sister, Elizabeth Hyser, John Walker notifiec
her on July 23rd of this hearing and she saic
she did not intend to be here, that she was
going on vacation too.
If you will
recall, Your Honor, I spoke to you several
days ago and informed you that I would be a
few days late complying with the ten day rule
on written notice but I was informed by Your
Honor as long as she had notice that that
would be sufficient and Mr. Walker assured
me he had telephoned her and discussed his
vacation plans with her and that she had no
8 .
intention of being here, that she was
satisfied.
THE COURT: I think Mr.
Hyser's remarks were directed to the prior
proce_edings, or lack of proceedings. At
:!! :0: ~ least that's the tenor of the information I .. > II :0: received. Are you aware of any information
:0: • L
'i to that eff.ect~ Mr. Darragh?
C• .. e z i ... ; MR. DARRAGH: I am not, Your
..: 0 ; Honor.
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0 MR. ROGERS: I will assure the
) ,
:: . Court that Mr. Walker informed me his sister .. ,
.i ~ was notified and she had no intention of
J
I! ? coming here today. She apparently was
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;.. .: satisfied.
;) I)
1.)
.J "' 5 ~ t. Mr. Darragh, THE COURT:
c
unless you insist, John c. Rogers is an
officer of this Court and I don't believe
it is necessary to swear him in as a witness
but he is required to make representations
and to answer inquiries at this proceeding,
some of which I have and I am sure some of
~ ~ z :-. IIIII &
which you have. Is that sufficient?
MR. DARRAGH: I'm not
9.
i I insisting
I
that he be put under oath but I think he
ought to take the witness stand.
THE COURT: All right.
Mr. Rogers, will you please do so?
'i ~ c (Mr. Rogers takes the witness stand.) 2 i I: .. :t
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THE COURT: In order to
handle this fairly and yet expeditiously,
I will allow you to inquire regarding the
administration of the estate, Mr. Darragh.
~ <> D.
EXAMINATION OF MR. ROGERS BY MR. DARRAGH:
Ill ~
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Mr. Rogers, I first wanted to ask you with respect to
the inventory that was filed, that according to the
inventory this estate basically consisted of stock that
was appraised at $19,000.00 and some,bank accounts or
cash to the extent of $23,000.00 and some, and real
estate, seven parcels of real estate that were appraised
at about $47,000.00 and along with some household
contents, that that was the extent of the estate.
----------~~-----------------~---------------------------------------------
10.
A I believe that's correct.
Q Would you tell us then for the record, why it was that
this estate was not settled in 1970 within the first
year after the decedent died?
MR. ROGERS: The Court
~ z ~ please, I believe that questions along these
~ a :0:
lines are unappropriate because we had a
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i
sanction~ hearing - I dont recall the date,
g
l~ a but we went through this matter at that time
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and I was granted an extension to comply and
~ get the account filed and I believe all thes
~ u: c matters were dealt with at that time.
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:X: ~ MR. DARRAGH: This question
w
ai It
I'm asking at present has never been asked
1/.1 .. It 0 or dealt with before.
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MR. ROGERS: I was questione
u [ at the prior hearing as to delay and I see
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no reason why we should go through this
again this afternoon.
I THE COURT: First of all,
I'm going to rule that uhese are relevant
questions for these reasons: When this
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thing was first brought to my attention, I
believe that I had set a hearing or perhaps
Judge Rogers had, for January 4, 1980.
That was when this matter first came to my
attention • I had known the Walker family
of course from the area, but I was not aware
that this estate was in this situation •
Number two, when I discovered the time lapse
Mr. Rogers, I was quite concerned about it
and we had that and then there was an
extension granted and then on March 11th,
we directed that an inventory and account
be filed within sixty days. Now, I'm not
sure.of the purpose of these questions but
I am greatly troubled by the tremendous
amount of delay in this estate. Accordingly
I am going to rule that the questions, at
least insofar as they·weigh on what we do
today, are proper questions and should be
answered.
MR. ROGERS: May I enter
one more objection?
THE COURT: All right.
11.
' I
12.
MR. ROGERS: It would seem
to me -there's been no exceptions filed
here, and it would seem to me if any matters
do arise in that connection, it is our
practice to then set a hearing on th~se
various matters. I say again, we have gone
through all of this at the sanction hearing.
MR. DARRAGH: We did not
That's the very reason I'm proposing to ask
these questions now, to see if there is a
basis for filing exceptions and this.account
has never been audited.
THE COURT: Our tradition,
as you ?.re well aware, and our rules, provicl
and it is common practice, that objections
or exceptions are made at the time of Audit
and we then set hearings if it is necessary
and I think this is proper and I think
questions may be directed in order .to determi !e
whether or not exceptions should be filed.
Mr. Darragh, you may proceed.
Q Now, would you answer the question? In view of the na re
of this estate and the stock, the bank accounts and
A
Q
-~
the real estate being what the estate consists of,
why wasn't this settled within~a year after the
decedent's death?
Well, there were several parcels of real estate, I
think in all about perhaps seven, eight or nine. . .
• . It says seven parcels in your inventory.
Whatever. By the way, I filed an amended inventory
and there's a copy here filed with the audit petition.
I think there's perhaps eight and those were sold
from time to time and during the last year, I think
all of them have now been sold and brother John was
simply managing this real estate, collecting rents
and we finally have sold all the real estate. The
heirs have had advance distributions over the years, a 1
of which is set forth in the audit petition.
Have they had any distributions from the proceeds of
the sale of any of the real estate?
Oh, I don't know exactly where the money from those
advancements would come from. It would be'·'mixed,
income, sale of real estate. I don't think that's
important. All I know is we have made advance
distributions. All of this is set forth in this
audit petition. That's all set forth in the account
which you have received a copy of. Elizabeth Hyser
over the years has received $15,000.00 in addition to
her share of furniture and jewelry. William Walker
12P.
Q
A
received $7000.00 and they had asked for advancements
from time to time and had no trouble. They have beer_
paid.
Do I understand then the answer to the question as to
why this estate was not settled and distributed,
including the real estate, within one year after the
date of death was because the executor and/or his
counsel had decided to ho~d onto the real estate an9
sell it themselves? Is that accurate?
Well, the heirs were well aware of this, what the
procedure was over the years. They knew that he was
managing this real estate. Mr. Walker lives in the
same town. His sister is back from time to.time.
Well, I was just wondering, since as far ·as:I know
on the date of death or at the time the Will was
probated, the real estate you referred to bec&me owned
by the three heirs and I was wondering, that being the
case, why the estate wasn't settled within the first
year and the decree of distribution awarding the
real estate to the heirs, or confirming ownership in
that. Why wasn't that done? Why was it decided
to administer the property of the heirs by the execute
when I understand that the real estate may only be sol
to pay debts of the estate, without the permission of
the heirs?
Well, there was no objection from the heirs as to this
13.
~----------------------------------------------------------------------------------------
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14.
procedure. He was living in McDonald, in the
real estate business. He co%lected rents. All the
heirs knew this. It was a family arrangement.
I can understand that that might be a reason why it WO\ld
be extended but that wouldn't be the reason in the fir~t
instance. I want to know why it was decided not to
settle the estate?
Well, I have answered your question to the best of my
ability, Mr. Darragh.
All right. Now, John, if you will look at the
account that you filed.
•• I don't have a copy of the account with me but you
have one there. You can read it to me.
THE COURT: Mr. Vlachos,
give him the account.
I want to direct your attention to the principal
disbursements on the second page.
Yes.
And you indicate there that within a year or that in
1970, both in September and again in December, you made
a payment on the inheritance tax that you calculated
would be due.
That's right.
And I notice that the total of those two figures comes
A
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to $5150.00.
That's right.
And at 6 per cent, that would be on a $85,000.00 estate,
net $85,000.00, is that right?
I'll take your word for your calculation.
But the estate here as fil~d, according to the
inventory, was $87,000.00 and I was just wondering,
have you sought to be reimbursed from the inheritance
tax people?
I don't think this would be the appropriate time to do
. . this • I think we have to wait for the decree of
distribution to come down and determine what tax
the tax liability is and-then we have an opportunity,
it is my understanding, if we have an overpayment •••
• .All right. Let me ask you, you paid the $5150.00
in late 1970, right?
That's what the account indicates.
When was the first inheritance tax. return filed?
The inheritance tax return was filed several months
ago and an amended one was filed last week.
Do you have copies of the inheritance tax returns?
I don't have them in front of me but the clerk would
have them here and they are on file downstairs in the
Register of Wills Office.
Would you be willing to send Mr. William Walker, the
beneficiary, a copy of those tax returns?
15.
A Certainly.
THE COURT: Let the record
show that the clerk has given us the Affidavit
of Fiduciary, Department of Revenue, transfer
and inheritance tax form respecting the
estate of Margaret D. Walker and Mr. Darragh
has also been given a copy.
MR. DARRAGH: May I retain
this copy?
THE COURT: The clerk has
indicated that that copy is for Mr. Darragh.
Mr. Darragh, if you wish to take a few minut s
to review that, the Court will grant you tha
time.
MR. DARRAGH: Yes, thank you,
Your Honor.
As I look at
the copy of the return furnished to me by th
Inheritance Tax Office, it would appear that
as of the return that was filed, dated
August 1, 1980, that it's been accepted as
filed.
16.
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MR. DE MARIA: Not yet. We
are just working on it and it hasn't been
completed and rechecked with the old one
in the file but we are in the process of
doing that. .He turned it in Thursday
and it's not complete. Debts and deduction
haven't-been approved but if there's any
addition to be put on there, it will be put
on.
THE COURT: So this matter
canhot be res6lved today, obviously.
)
MR. DE MARIA: The Register of
Wills went to a convention and she had no
time to approve it.
Now, you have filed the federal estate tax return?
Yes.
And when was that filed?
We don't file them -you mean here or with the IRS?
No, the date.
It was mailed to the IRS people in Pittsburgh,
December 30, 1970, according to certified receipts
and was received the next day. I am filing this,
under our Court rules, with my audit petition today.
17.
18. i
A check was mailed along with that in the amount of
$3397.57, in full payment.
Q I see according to your account that that $3397.57
was paid on December 29th.
Yes, and I think they received it the next day.
THE COURT: Do I take it
this is the first time you have seen this,
Mr. Darragh?
MR. DARRAGH: Yes, Your Honor
THE COURT; Has your client
Mr. William Walker, ever received a copy?
MR. WALKER: No, Your Honor.
I believe it is our practice again to file that
particular return with the audit papers.
THE COURT: I believe it is
Has any amendment to this federal estate tax been done.
No.
Has the tax liability ~or the estate, for the federal
estate tax, been finally resolved?
A
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I would assume so and I assume Mr. Walker has that
cleared up. That's over ten years and I would assume
that's been cleared up.
When is it your understanding that it was clear?
How many years ago -within one or two years?
I li!OUld have to ask Mr. Walker that.
Is it your understanding .••
•• I did not find it~in my file, Mr. Darragh.
-,
,.
·THE COURT: Gentlemen,
'don't talk at the same time, please.
':'
Is it your understanding that it was cleared soon afte
this?
I'm sure that is the case and if it is lost, we can
easily obtain a copy of the clearance paper •
Well, would you explain to the Court. . .
•. I think it is quite unusual and incomprehensible
that it is not cleared up. There's been no question
raised about it and it's over ten years.
Well, then, why was it John that in 1978 and 1979 you
paid another $7500.00 to the Internal Revenue Service?
That was on a fiduciary return on a gain on a sale of
real estate. Had no. thing to do with this, as you wou d
know. That's a fiduciary return.
Well, in this account it just says •
19.
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• • No payments were made on account of that return, Mr.
Darragh. As you well know, the fiduciary return has tc
be filed and any tax on any gain, and that is a substartial
payment in the amount of $7500.00 and that's our gain
on certain sales •
-THE COURT: Mr • Rogers, I
think you should determine from Mr. John
Walker the exact status of this .anc;l if it
isn't cleared up, please get it tileared up
with the IRS. I would like to have.a copy
of the clearance letter given to Mr. Darragh
and a copy to the Clerk of ·the Orphans' Cour
I think we are all aware it is unlikely the IRS is
holding that return up. It was filed 10 years ago.
Would you be good enough, John, to send me a copy of
the federal estate tax return so that I can discuss it
with Mr. William-Walker?
Yes.
Would you be able to do that this week?
Yes, I'll have a copy to you, Mr. Darragh.
Now, the fee that you have charged, both in your
account and in the tax returns, .has all of that fee
been paid?
That's all been paid.
21.
THE COURT: How much is tha ,
Mr. Rogers?
MR. DARRAGH: $7165.00.
THE COURT: When was that
s z ~ all paid, Mr. Rogers?
~ ~ ;z ;z : A
i
I would have to go through -this cmount was paid in
0 ... ~ z installments, Your Honor, over a period of time. It
i •• ~ would take some time to go through this. I would thi k
t; that it was paid. Yeah.
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The account shows May 5, 1972.
Well, that is not correct. It was paid in
~ 'i .. installments and I think I lumped them together.
.;
II:
= a: 0 THE COURT: When was the
II. Ill II: .. • last payment made -approximately what year?
:;) ~
~ y A t I would have to go back through Mr. Walker's check boo s
0 for that, Your Honor.
THE COURT: But the fee
has been •
A • • • Been paid in full.
22.
Q Do I understand, based on your testimony today, that
some additional parcels of real estate have been located
so as to be included in the account?
A We had sold the last parcel of ground -the deed has n t
been delivered. There was some change in the grante •
-
Q • .At the time the account was filed, six parcels
~ z ~ z
of the seven that were inventoried -six of those had
been sold and there was one left which was valued at
z Ill II.
i $2000.00.
e A e z That's now been sold for $3500.00. The audit petiti n
i • ; which is being filed today, of course we would show a
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gain of $1500.00.
Do you have a copy of the audit petition there, Mr.
~ Q Rogers?
~
'l A No, I don't. ..
ri ..:· Ill .. 1: 0 II,
THE COURT: Mr. Darragh,
Ill a:
~ do you wish to take a little time to review
:l ~
~ the audit petition now?
t 0
MR. DARRAGH: Yes, please.
(Discussion between counsel and the Court, at the direction of
the Court, is not reported.)
A There is no changesr;in the· .account, Mr. Darragh.
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Just some addition changes then.
No. Well, that's the work of the clerk, Mr. Vlachos.
There's been apparently an error in my addition
but I have made no changes, Mr. Darragh. As I stateC.,
I filed an amended inventory and a copy is filed with
the papers here today. That is filed with the
papers here today, Mr. Darragh, and as a result, Mr •
Vlachos does not see these papers until they are
presented to the Court at the audit.
Well, do you have a copy of your amended inventory?
Yes, I have it in my file.
THE COURT; Would you let
him look at that, Mr. Rogers?
Yes, certainly.
I would like to have a copy of that and may I ask you,
Mr. Rogers, the basis for the deduction in the invento y
of the value of this stock from $19,000.00 to
$12,000.00?
I don't have the copy of the original inventory here,
Mr. Darragh. I made certain corrections in that lis
of stocks I know and I don't recall what they were.
We deleted or something happe~ed here.
Here's a copy.
I don 1 t know I 'm prepa;red to. ·answer that at the moment
23.
24.
·until I can study this.
Q I wonder if I might be furnished with a copy of this.
Can I have it photostated now?
A Certainly. I'm not prepared to answer that at the
moment.
THE COURT: Well,· at the tie
of Mrs. Walker's death, she owned these
stocks in her own name?
That's right.
THE COURT: When w.ere the
stocks transferred or sold?
They haven't been, Your Honor.
THE COURT: They have been
in her name all along?
A That's right.
THE COURT: Who has been
collecting the dividends?
A It's gone into the general esta·te fund along with
A
A
25.
rents and proceeds of sale of real estate.
THE COURT: And there have
been distributions out of that?
Well, there's been partial distribution as indicated in
my account and the money is in savings accounts.
THE COURT: Mr. Rogers, you
are aware it's rather risky to hold onto
stocks. You should either sell it or
transfer it to the heirs. Doesn't that
present a problem?
It may, Your Honor. I don't know. I understand the
heirs have been aware of this situation.
THE COURT: Well, Mr. Rogers.
you keep saying that and Mr. William Walker
has been raising some serious questions.
Apparently he hasn't been satisfied.
The only question Mr. Walker and Mr. Darragh raised tod .y
has been on delay and ·.continuances }\ere in getting this
account filed. Ther~'s been no objections or
exceptions entered so ·far~. I'm not sure Mr. Darragh as
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entered his appearance yet in this matter.
THE COURT: Now, Mr.
Rogers. . .
• • I know he is engaged but I simply say nothing has
. been filed here, no objections that I know of this dat •
. ' THE GOURT: Well, we don~t . know that yet. All right. Do you ha e
any further questions, Mr, Darragh?
Mr. Darragh, in answer to your question about a
reduction in stock, it occurs to me that one of the stciCk,
there was a split and instead of using the original
num~er of shares, I think in the original inventory
I doubled the amount by error. I think that was it.
For the moment, I believe that's the answer to the
question.
And the estate bank account, in whose name is that?
It's in the estate, Margaret D. Walker.
Who are the signatories?
John Walker, Executor.
Are you kept posted as to the balance in that account?
I don't believe I have checked the balance recently.
I have no control over ±hat bank account.
Q
' 27.
Well, since the executor isn't here, I just thought
I would ask you that question, to see to what extent yo~
were aware of it.
THE COURT: All right.
MR. DARRAGH: That's all
I have, Your Honor.
THE COURT: Mr. Rogers, my
questions only ·go to the inheritance tax
and I think that has been answered. The
federal estate tax return, we have already
directed you to look into that and you will
notify the Court as promptly as possible
regarding the status of that matter. Als
Mr. Darragh, are we satisfied about the real
estate, what's been sold and so forth or
are you still wishing to look into that?
MR. DARRAGH: The beneficiary
that I represent, Your Honor, doesn't have
any questions or· objections with respect to
that.
THE COURT: All right. Now,
28.
Mr. Rogers, since obviously you have been
examined on these things, the Court will
allow you an opportunity now to offer any
comment or explanation you may wish to offer.
MR. ROGERS: Your Honor, I
don't'know that I have any comment to make.
THE COURT: All right. You '
may step down, Mr. Rogers.
Mr. Darragh,
I think now we are in the posture, what if a y
actiori_you wish the Court to take. I
would like to close the audit at this time
but there are obviously some open questions
here. I may do that and just leave certai
things open if we can have that agreement
at this time. I take it there are no clai s
against the estate, is that right?
MR. ROGERS: That's right,
Your Honor.
THE COURT: Okay. If the
·federal estate tax·is done and taken care of
l • and the income ·tax, <fiduciary returns, then
I
~ ----------y----------------------------------"""T"""---
1-
we are all right there. Now, as to the
state inheritance tax, that has yet to be
approved and basically, when that's done,
that will take care of that. Now, are
there any other matters, Mr. Darragh, that
are objectionable and so forth?
MR. DARRAGH: No, I don' t kno'
of any. I would like to ask Mr. Rogers
to furnish me with copies of the fiduciary
returns so that can be expected.
THE COURT: Mr. Rogers,
will you be in the area all this week? You
are not going away or anything?
MR. ROGERS: Perhaps this
weekend. Things I have in my possession I
can turn over. I believe Mr. Walker is due
back the 15th. His brother may know. If h
has any papers, it will.have to await his
return.
THE COURT: All right. By
Friday of this week, give Mr. Darragh copies
of whatever you have immediately available
29.
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and to which he is entitled. In addition,
all of the copies that you give him I would
like you to give a copy -that's the account
the inventory, the supplemental inventory an
the audit peti.tion, and mail them certified
30.
mail return receipt requested, to Mrs. Eliza~eth
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/ Hyser, with a cover letter.
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MR. DARRAGH: I think that I
could so inform the Court as to my suggestior
one way or another within a week after I havE
received the rest of the papers from Mr.
Rogers or from the executor .
THE COURT: That sounds
like a reasonable ~equest. If we do have
a further hearing, the Court will insist thai
Mr. John Walke·r b~ . .in Cou:I:"t at the time alan~
with counse-l: ·fo~. the ·estate. ·.and we will require
at that time, Jf there is :p.nother hearing,
Mr. Rogers,· ·;fqr you: ~to not··i~y Mrs. Hyser by
certified mail ;• J::'.~tur-n .i.ec'eipt requested, to I see
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if. she wants to· ·i.>e he~:e•.
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MR. DARRAGH: Since the
inheritance tax office is here, I just thougtt
maybe we ought to have some short testimony
from the inheritance tax office for the
record, as to the present status of the
inheritance tax on t~is ·estate.
THE COURT: Qkay. Mr. Smitt?
HAROLD SMITH CALLED AND. SWORN.
DIRECT EX&~INATION BY MR. DARRAGH;
Q You are Harold Smith of the Washington, P~nnsylvania
Inheritance Tax Office?
A That's correct.
And as such, Mr. Smith, are you familiar with the
inheritance tax returns filed in the Estate of
Margaret D. Walker, deceased?
I am.
Would you tell the Court and. ;for the record, what the
present status of the inheritance tax on. this estate
is?
A The present status, we are waiting for approval of
debts and expenses. I believe that the return and
the values represented on that return, that is the
amended return, will be accepted by our office. Once
31.
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the Register of Wills has approved debts and expenses,
we will be able to make a determination for Pennsylvan a
Transfer and Inheritance taxes. We will also need
and I understand Mr. Rogers has filed, a 706 with his
audit. Once we procure that copy of the 706 -if
he wants to expedite matters, Mr. Rogers could give us
a copy of the 706 right away, rather than have us come
back and pick it up, because we have to make a
determination for Pennsylvania estate tax purposes
32.
so we have two determinations to make. There's a fi al
determination for Pennsylvania transfer and inheritanc
tax and also estate tax. Once we have made those
determinations and if all taxes have been paid, the rna ter
will be closed for Pennsylvania inheritance tax purpos s{
If there likely to be some question of the estate tax
on an estate of this size?
I would doubt it. If he has paid what he has indicat d
he has paid, I would think there would be no tax
liability for estate taxes, although the determination
will have to be made even if there is no liability.
If the liability is ·nil, we will still have to make th t
determination that none exists.
MR. DARRAGH: Does the Court
have any questions?
?
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(Witness excused.)
MR. ROGERS: I have none.
THE COURT: Thank you,
Mr. Smith.
THE COURT: I would suggest
gentlemen, that what we.ought to do is for
me to close the audit subject· to these fes
items now and to allow Mr. Darragh a certain
time and I hope we'can agree on that, and if
necessary, I'll set a date now at which a
finalization of this matter will be made.
~ (Discussion between counsel and the Court, at the direction
Ill ~ 2 of the Court, is not reported.)
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THE COURT: Mr. Darragh,
except for the delay and so forth, there's
suggestion here of any impropriety or anythi
else, is there?
MR. DARRAGH: No. The only
thing I'm concerned with is the decision of
33.
the estate to go and handle all the real est te
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in the estate and not close it until all tha
was sold, without consulting with the heirs.
THE COURT: I understand.
MR. DARRAGH: If I were to
put Mr. Walker on the stand, I do~'t know
that that's necessary, but he·would tell you
that with the exception of the horne of the
decedent, the one in which she lived,with
respect to the sale of the other properties,
he was not consulted at all.
THE COURT: All right.
I'm going to s~t a date, .Mr. Darragh, ·by
which you will report to the Court as to you
intentions and whether or not it is necessar
to have a further hearing in this matter. I
it is necessary to have a further hearing, w
will require you and your client to be here,
in addition to t~~ executor and the
attorney for the estate. Since there will
be a small· problem about a very short delay
getting the closing ~etter, if there is one
available to· .the. ;inher'i tan,c;:e tax department,
we will have t,c;t allQW a little time for that
c___ ______________________________________________ _
34.
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MR. SMITH: May I interject
if there is no closing letter available and
we cannot procure a copy, if Mr. Rogers will
address a letter to that effect that none is
available and none can be filed, we can waiv
the filing of the federal letter and make a
determination on the 706.
THE COURT: All right.
Well, under federal law, the executor is
going to be held liable if there's any
problem here. There's no doubt about
35.
that whatsoever. Mr. Rogers 1 you unders and
that, and in the event Mr. John Walker is
unable to locate that, perhaps you ought to
have a letter or affidavit to that effect anc
give it to Mr. Smith but let's please don't
have any delay on this •
MR. ROGERS: Well, it is
inconceivable to me there's any problem
with this return. That was filed and
paid ten years ago.
THE COURT: All right.
Mr. Darragh, in view bf that situation, I'm
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going to allow you, with deference to
whenever you are going to take your vacation
well, let's see, Mr. Walker will be back abo t
the 15th did you say Mr. Rogers?
MR. "ROGERS : That's my
recollection.
_. THE. COURT: All right.
The 27th of August . You will report to thE
Cour-t on or before the 27th of August to let
me know whether or not any further hearing
. · ·is necessary and whether according to your
judgment, the papers are all in order. Of
course, I am going to order my clerk to make
his determination to be sure everything is
in order.
Accordingly,
the audit in the estate of Margaret D. Walkel
is closed subject to the matters whi.ch haye
been in contention by Mr. Darragh, including
but not limited to the closing letter of the
federal estate tax, the resolution of the
matters dealing with Pennsylvania inheritance
tax and Pennsylvania estate tax and the sale
of the real estate.
... ... ... ... * * *
36.
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I hereby
certify that the proceedings are contained. fully and accurately
in the notes taken by me during the hearing in the above cause
and that this copy is a correct transcript of the same~.
The foregoing
i record of.the proceedings of the hearing in the above cause II 5
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is hereby approved and directed to be filed.
Tomas J. Te
37.
IN THE COURT OF COMMON-J?LEAS -OF--WASHINGTON--COUNT~, J?ENNSYLVAN!A
IN RE:
. ESTATE OF
MARGARET D. WALKER,
Deceased.
. ORJ?HANS:'. COURT DIVlS'J:ON · .
. )
( .
. )
( .
. )
( .
. )
No.· 63~69-1149
AND NOW, .this 27th day of· August,· .1980, upon reque.s·t ·
of Kim Darragh,· .Esq., attorney for William D. Walker, .one of
the ·heirs, a full audit hearing is he·reby set ·before ·the ·
undersigned in Courtroom No. 4 on· Monday, October· 6, .1980, at·
10 o'clock :a.m.
It is ·order·ed and directed that Kim Darragh,· Esq. shall
notify the ·executo·r·, .counsel for the. ·es·tate ·and all other
beneficiaries ·of the· ·time ·and place for hearing on this audit ·
by certified ma'il return receipt request·ed, which ·notice shall be ·
posted withi·n ten days of this date.·
The. ·execu'to·r and his counsel are ordered and directed to
bring with ·them for· the ·purpose ·of· the· ·hearing all documents·,
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papers, records, rec·eipts, cancelled che'cJ~s and any other papers
having to do with the administration of this estate.
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
IN RE:
ESTATE OF
MARGARET D. WALKRR,
Deceased.
}
(
}
(
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(
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No. 63-69-1149
HEARING. HELD .. :ON AUDIT -STIPULATION
ENTERED INTO.
BEFORE:
DATE:
APPEARANCES:
Thomas J. Terputac, Judqe
Monday, October 6, 1980
John c. Rogers, Esq., of Washington, Pa.,
representing the Estate.
Kim Darragh, Esq., of Pittsburgh, Pa.,
representing William Walker.
Rose M. Pacilla
Official Court Reporter
Washington, Pa. 15301
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MR. DARRAGH: If the Court
please, this matter of the Estate of Margaret D. Walker was
listed for an Audit hearing this morning and we have the th~ee
heirs of the estate present and after lengthy discussion, there
has been an outline for a settlement agreed upon and I would
like to put that on the record now in the presence of the
three heirs so that if there's any changes in it or anything, i
can be made and the agreement or the settlement is as follows:
That this estate now consists of cash, stocks and one piece of
real estate on South McDonald Street that is to be sold but
that hasn't been c1osed.
ti The three heirs
i· Elizabeth Hyser, William Walker and John Walker, agree that
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there is $91,278.74 in cash to be distributed to the heirs and
that $91,000.00 consists of the following: A savings account
in the Pittsburgh National of $33,278.08; a savings account
in the Union National of $673.01 and a checking account in
Pittsburgh National with $1327.65, or a total money in the bank
of $35,278.74. There is a certificate of deposit of $50,000. J
with Pittsburgh National Bank, maturity date of which is Decemb ~
28, 1980. Mr. Walker, Mr. William Walker, whom I represent,
and his sister, they are willing to settle, to have that cash
distributed. I did forget to mention to the Court that the
otheraement of the cash, $6000.00, in order to bring it to the
$91,000.00, is $6000.00 being held in escrow on the sales of
other parcels of real estate which were part of the estate.
2.
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John, is the
inheritance tax return with the Commonwealth, is that all
settled and approved and taken care of so that we can get the
$6000.00 being held in escrow?
MR. ROGERS: I believe it
will when we finish here today. Excuse me just one moment .
Are you overlooking the item of $157.00 in ther~ as, an adjustme~t
on filing the account? We do owe the estate:· $157 .00. I
made an error in charging for filing the inventory and that
should be included in the balance.
MR. DARRAGH: Th~n let the
record show the amount of cash that is available or would be
available shortly for distribution is $91,435.74.
Now, the next
item is the matter of stock and the inventory shows that there
are nine stocks that were in the estate at the time of death
and since then, there have been splits in the stock and the
three heirs have agreed to divide the stock in kind three ways
and that Mr. Walker is to certify to the Court within one week
the exact number of shares of stock that he has in his possess on,
custody or control. Ne were informed this morninq that
some of the stock is in the custody of Mr. Rogers and some
in the custody of Mr. Nalker, but Mr. Walker is to certify
under oath, the number of shares of each of the stocks that ar
4.
available for distribution.
THE COUR':': Mr. ~A7alker,
the executor.
MR. DARRAGH: Yes. And theh
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purchase price of which is $3500.00 and the net receipts from t~e
the other item, the property at South McDonald Street, the
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i e sale of that property, which I understand it' can be sold at any
0 2 5: time, just by the delivery of the deed, but the net proceeds
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~ of that sale will be divided three ways.
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THE COURT: All riqht now,
~ ~ let's get back to the inheritance tax. Mr. Roqers, what is
J: t. ,. holding that up right now? This final stipulation?
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THE COURT: All right. Whe~
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do you expect that will be resolved?
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MR. ROGERS: I would hope
to do that this week, Your Honor.
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THE COURT: All riqht, and
5.
you report to Mr. Vlachos. If it's all riqht with you, Mr.
Darragh, I'll have him report to Mr. Vlachos by Friday morning
regarding the inheritance tax, Friday morning, October lOth.
l MR. DARRAGH: I would like
to know what's been holding up the approval of the inheritance
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Ci ~ to make any final adjustments.
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MR. DARRAGH: But we can't i
I :I get the escrow money until the inheritance tax has been approve~.
:,
:1 And my question was, has the inheritance tax return been I
approved? The record should show that as of August 29, 1980J._,
r! notice of fii~ng of the appraisement in this estate, showing ,,
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c_!} been approved?
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MR. ROGERS: I believe so.
Is that correct, Mr. Vlachos?
MR. VLACHOS: I don't know.
That would be a part of the file if they are approved.
THE COURT: Well, anyhow,
Mr. Rogers, whatever time it takes, I want this fully resolved I
I
by this Friday at noon, please. Meet with the inheritance I
tax people and get this finally resolved. Get the payment
made so the escrow money can be released.
Now, do I
understand there's no further problem with the 706, the federaJ
estate tax return?
MR. ROGERS: That's right,
sir.
THE COURT: That's been
resolved. There's nothing further to be done and no taxes
to be paid, is that right?
MR. ROGERS: That's right,
Your Honor.
THE COURT: Do you have
anything to the contrary, Mr. Darragh?
MR. DARRAGH: No, I have not.
THE COURT: All right. Has
a copy of the 706 been filed with our clerk?
i
6.
. ----~---------·-··· -·······.--·--· ------·---
7.
MR. ROGERS: Yes.
THE COURT: Now, is that
the full substance of the stipulation, Mr. Darragh?
MR. DARRAGH: It is as far
as I understand it and I 1 m inviting any of the three heirs,
if they have any doubt as·· .to what I said in presenting their
intentions, to make it known to the Court.
THE COURT: Very well.
Mrs. Hyser, is there any question about this stipulation?
MRS. HYSER: No.
THE COURT: Do you understa d
and are you fully in agreement?
MRS. HYSF.R: Yes.
THE COURT: Now, you are no
represented separately by counsel.
MRS. HYSER: No.
THE COURT: But has everyth ng
-------:: ··-···----·-----~-·-···--------·-·~·-·-· ------------------···---------· ·-·-· ----;---
8.
been made clear to you and do you understand what's been going
on and so forth?
MRS. HYSER: Yes.
THE COURT: If this
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stipulation had not ~een approved, I probably would have appoi ted
'
an auditor, either a lawyer or a CPA, to audit this entire
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matter and then report back to me. You understand?
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MRS. HYSER: · Yes •
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:! u a with this stipulation?
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ld ... It 0 with the stipulation.
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THE COURT: Mr. '"William
Walker?
0
MR. WILLIAM WALKER:
THE COURT: You are satisfi d?
MR . .WILLIA.\1 WALKER: Right.
MR. DARRAGH: May I inquire
of this Court, since that was part of the discussion that we
had in connection with whether a settlement might be the
easiest solution, whether we could have a distribution under
the settlement agreement, of the monies that are in the bank,
subject to the advancements that have been made by the
executor.
THE COURT: All right.
Subject to the $3500.00 for the lot and $6000.00 in escrow,
are you saying you want distribution to be made before that,
Mr. Darragh?
MR. DARRAGH: Yes, and wfien
the certificate of deposit matures on December 28th, that that 1
certificate coupled with the interest that is paid at that timet
will be just split three ways.
THE COURT: Before we
; proceed any further, Mr. John Walker, is this entirely agreeabl~
with you?
MR. JOHN WALKER:
THE COURT:
the full nature of this and so forth?
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I I
You understand
9
10.
MR. JOHN WALKER: Yes, I do.
THE COURT: Do you under-
stand that I was seriously considering appointing an auditor
in this matter and of course, the fees would be appropriately
assessed if I had done that and I would not have assessed the
fees against the estate.
MR. JOHN WALKER: Yes.
THE COURT: Mr. Vlachos, do you.
see any problem with Mr. Darragh's request, that is, except
for the items that we have mentioned and except for resolution
of the inheritance tax, to direct distribution be made and
perhaps hold up the adjudication until a later time, or can we
go ahead with the adjudication now?
MR. VLACHOS: I find that,
personally, and I have not been here for the whole thing·, not
to be within the ordinary course of events, with a direction
by the Court. If the executor wants to advance the liqui~
assets, he should do so under a refunding bond, and he probably
should do that in this case, but I have never heard of a Court
directing a fiduciary to make an advancement.
THE COURT: Well, I think
------~·----'"""-'"·-~-~--.-
''
under the circumstances, I see no reason why that should not
be done. I think that should be done as expeditiously as
possible, that is, the distribution of what is now available,
with the understanding that the lot would be sold and the
ll net proceeds divided, with the understanding that the $6000.00
in escrow would be divided after whatever appropriate expenses
were taken out and perhaps the matter of the inheritance tax
and the certificate ·of deposit to be divided at the appropriate
time.
Now, I don't
see any reason why that should not all be taken care of as
soon as possible. These people have a right to their money.
MR. DARRAGH: I would like to
ask the executor, since $33,000.00 and some is in the savings
account, whether there would be any interest penalty if that we~e
drawn out, or there would be no interest penalty if it were.
What's the date that you get the interest?
MR. JOHN WALKER: The interest
is recorded in June and December.
THE COURT: t1ell, is it
one of these accounts where the interest is computed daily,
or, unless you have it in for the full quarter, you will lose
interest for the quarter, or do you know?
-----~-------
MR. JOHN WALKER: I'm not sure
about that, Your Honor. I don't think it is a daily
computation though, not with PNB.
THE COURT: Mr. Darragh,
I have a feeling that it might be one of these quarterly
accounts so that you would be losing interest unless it were
kept in during the full quarter.
MR. DARRAGH: And we are just
into the last quarter.
THE COURT: Yes.
MR. DARRAGH: That was the
ci g purpose of my inquiry, to see whether the interest accrued .. a:
f each quarter, but there's some question it is only twice a tl r:
t year, in June and December. :I ~
<f u ~ THE COURT: 0 I think the
three heirs ought to agree what they want'to do about that.
they want the money immediately, then they should so agree;
with the understanding they might lose some interest.
I
MR. DARRAGH: And the decisiop
of two out of three will suffice.
1 2
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THE COURT: That will
suffice. Mr. Rogers, you have heard clearly the stipulation
I
and you have been a party to workinq this out. Is this
agreeable with you?
MR. ROGERS: It is, Your
Honor.
THE COURT: Anything furthe~,
Mr. Darragh?
MR. DARRAGH: No, I have
nothing further. I would ask that I receive a copy of the
certificate with respect to the stock ·certificate that's to be
furnished with the Court and made a matter of record, that a
copy of that certificate be sen£ to me.
THE COURT: Well, when you
say certificate, do you want the executor to sign a
certification as executor that these are the stocks, the number~
and the amounts and so forth? l
MR. DARRAGH: Just the number
of shares and the companies that the stock is in.
THE COURT: Mr. Walker, you
13.
--
will so certify to the Court by Friday, noon.
All right. Is
there anything that we have not covered? I believe that cover
most of the elements in the estate.
MR. VLACHOS: Has there been
an audit petition filed?
MR. ROGERS: Yes.
THE COURT: Okay. Now,
~ Mr. Rogers, you will get in touch with Mr. Vlachos at a time ~ ~ convenient to the both of you regarding the inheritance tax .~ Cl u @ and regarding the certificate of the stocks and work out any
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~ mechanical problems with him so that there's no further delay.
Cl
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MR. ROGERS: Yes, sir.
THE COURT: And now, this
14.
6th· day of October, 1980, the foregoing stipulation and agreement,
approved by counsel and expressly approved in Court by each
of the heirs, is hereby approved, subject to the conditions
specified by the Court during the course of this hearing.
* * * * * * *
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I hereby certify
that the proceedings are contained fully ah~ accurately in the
notes taken by me during the hearing in the above cause and
that this copy•is..,:a correct transcript of the same •
u ',/)
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Off1c1al Court Reporter
The foregoing
record of the proceedings of·the hearing in the above cause
is hereby approved and direqted to be filed.
15.
L-----------~~--------------------------------------------------------------------~-----
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Jeuuayluanin ®rp4nna' C!tnurt littiainu
ESTATE OF No. 63-69-1149
MARGARET D. WALKER, In the matter of the First and FinaL
Deceased. Account of_____;J'-o_h_n_N--"-. _T-=-. """""'W_a=L=k=e.=r..._, __ _
. Executor
.ADJUDICATION AND DECREE
And now October ..2 () , 19Jill_, this matter having came on for
hearing, audit and distribution and testimony taken; upon due consideration thereof, the bal-
ance for distribution in the hands of the Accountant is determined to be $107 1 636.76
and the account is accordingly confirmed; and it is ordered, adjudged and decreed that the said bel-
once 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 taken herefrom sec.
leg. ~ ~t7~-,
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SCHEDULE OF DISTRIBUTION
Balance per ~__.;;s ...... tJJ.t. p,.~.~.n.l..j,l.o.a-~...~tj~.~c~o~u,___ __ --:-_______ _
Balance'----------------------
Attorney John C. Rogers
Redebit Cash Advances for accounting purposes 22000.00
ELizabeth Walker ,Hyser, WilLiam D. WaLker and John
N. T. Walker, Jr., each an undivided 1/3 interest in the
foLLowin'g common stocks in kind at inventory value 12701.02
16 shs. com., Cincinnati Gas & ELectric
92 shs. com. ChrysLer Corporation
24 shs. com. Columbia Gas System, Inc.
52 shs. com. Continental OiL Co.
12 shs. com. Ma::iison Fund
34 shs. com. Radio Corporation of America
128 shs. com. Standard OiL of Indiana
9 shs. Com. Tenneco, Inc.
93 shs. com. U. S. Steel Corporation
ELizabeth WaLker Hyser, 1/3 residue, accountant to take
credit for $15,000 advancement 38978.58
$ 107' 636.76
$ 107,636.76
129,636.76
116,935.74
77,957.16
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In the matter:_ of the
Account of
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WilLiam D. WaLker, 1/3 residue, accountant to take
credit for $7000 advancement ·
John N. T. WaLker, Jr., 1/3 residue
NOTE: Thirty-five Hundred ($3500) DoLLars is incLuded
in the above distribution as the net proceeds from saLe
of reaL estate.
Inhe.ritance Tax refund, when received, shaLL be
dis tribute.dl equalLy among the residuary heirs.
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38978.58
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IN THE COTTRT OF COMMON PLEAS OF
WASHINGTON COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
IN RE: ESTATE OF MARGARET D.
WALKER, Deceased
No. 63-69-1149
EXCEPTION TO
ADJUDICATION AND DECREE •. eo t.::::)'
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ME~D~~~Oc~.l~?~EK & ECK
ATTORNEYS AT LAW
2500 GRANT BUILDING
PITTSBURGH, PA. 15219
PHONE: (412) 261-6600
5=1/,13-t/
... .
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
IN RE: ESTATE OF MARGARET D. WALKER, Deceased
No. 63-69-1149
EXCEPTION TO ADJUDICATION AND DECREE
· .
COMES NOW, WILLIAM D. WALKER, one of the heirs in this
Estate, by his Attorney, KIM DARRAGH and excepts to the Adjudication
and Decree in the First and Final Account of John N. T. Walker, Execu-
tor in the following particular:
1) That the listing of fifty-two (52) shares of the
common stock of Continental Oil Company is in error, as the ·correct
number of shares should be one-hundred and fzour (10~).
WHEREFORE, this Exception is filed.
/I
-"t ' ..
' -'•
IN THE COURT OF CO~~ON PLEAS ·oF WASHINGTON COUNTY, PENMSYLVANIA
IN RE:
ESTATE OF
MARGARET D. WALKER, .
deceased .•
ORPHANS 1 .COURT DIVISION .
. )
)
) No.-63..:69-1149
)
)
)
)
Kim 'Darragh,· Esquire,·.
Attorney· for William D. Walker.
John c.· Roger.s,· Esquire,·
Attorney for· John N. T. Walker·,
·Jr • , Exec.u tor·
AND NOW, .this .6th day of' May, .1981, .it
appearing to the :court that distribution· in the ·.above-·captioned
Estate ·has not· be·en: made '.in acco'rdance ·with ·our Adjudica'tion and
Decree dated. October. 2 0, 198 0 ,· .and further: that the '.Attorney for
William 'D. Walker'. has ·filed ex.cep.tion·s to said Adjudication and
Decree ·.claiming tha·t the· ·.numbei. of· shares· ·of common· stock of·
Continental Oil Company was in error·; now·, the·r.efore,· a citation
is her·eby issued. upon· John c. Roger·s, .Esq. , and John N. T. Walker,
Jr., .Exec.u·tor· of· the ·Estate ·of· Margaret D. Walker·, deceased,
order:ing and direc.ting them ·to appear before 'the· ·.under'signed and
to ·sho'w cause 'why the·y. sho'uld not be 'held in contempt of court
J
for failure or refusal to comply. A hearing on this matter. is
scheduled. before :the ·under'signed on !l'uesd~y, May 26, 1981, at
3i00 o'clock p.m.
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RE: ESTATE OF MARGARET D. WALKER, DECEASED
STATE OF PENNSYLVANIA l SS:
COUNTY OF WASHINGTON
Personally before me, the undersigned authority,
a Notary Public in and for said County and State, appeared
John N. T. Walker, Jr., Executor of said Estate, who deposes
and says that as said Executor, he has in his possession for
distribution, under the terms of the will of the said decedent,
the following shares of stock:
16 shs. com., Cincinnati Gas & Electric
92 shs. com. Chrysler Corporation
g4 shs. com. Columbia Gas System, Inc.
52 shs. com. Continental Oil Co.
12 shs. com. ll!adison Fund
34 shs. com. Radio Corporation of America
128 shs. com. Standard Oil of Indiana
9 shs. com. Tenneco, Inc.
93 shs. com. U.S. Steel Corporation
Jr.,
C R T ,
WASHINGT SHINGTON COUNTY
MY COMMISSION EXPIRES AUG. 17, 1981
Member, Pennsylvania Association of Notaries
In t4t <lrnurt nf <trnmmnn Jl.ras nf llas4ingtnn <lrnunty
®rp4ans' <lrnurt iitrlsinn
In the matter of the Audit of Account in
Estate of • MARGARET D. WALKER 63-69-114g NO. _ __::;,~~~_:_.:.....:.~-----------
TO THE AUDITING JU.OGE:
Enter _ ___.m ... y..J-______ appeara.nce for __ __,A""c,_c.,..,.o"""un=t"""""a""n-=-t=-----------------
August 5, 1980
___ __;day of _________ _, 19 __
N.B.-Counsel shall, by separate paper, present a concise statement of each
claim, with supporting calculation of any interest claimed. Objections
to an account as filed, shall be concisely stated in a separate paper.
Council suggesting proper distribution shall file a separate concise state-
ment in that regard.
J
. ' ~~· :·~,
No. 63-69-1149
In re Audi•t of Account in Estate of
l\1AR.GAF..E_T D. W'ALKER
AUDIT
Jratrip~ fnr App.rnranct
FOR
ACCOUNTANT
JOHN C. ROGERS
Attorn&y
~2
-..,...._.,.-. .;,_..~----~-~-~---..,..,_--~----"""""._...,.. __ ..._~tii+"f' .. 4'-•-e!i:a:>··. c;;; J§ .w. .cuP a .: z au ... sl
Testate Form j
PETITION SUR AUDIT
IN THE ORPHANS' COURT OF WASHINGTON COUNTY
Estate of ....... MAR.GARET ... D .•.. .Yi.ALKER .......................... . No ....... 6.3:::69::::1J49. .................................. ..
Fiduciary .... J.QHN .. N, .... 'r..~ .. WAL~R~ ... J.B. .. , ........ .
Executor
Deceased
Date of Date of , . . .
Decedent's death .... QQt.Q:Q~;r. __ :1., .. J.9.69. ......................... Grant of Letters .... 0.9.t.9.P.~.:r .. JQ.,~.J9.69.' ............ ~-------··-· ..
This i; the ....... f.i.J::".9..t:.:anQ. .. _:h.i.nal .............................. , .. account filed in this estate
. . .
If there have been former accounts filed in this estate, list file number or number and term ................................... .
Election to take
U-nder-or Against wiil. (cross out one)
Date Election
Filed
Place of;
.................................. Record ............................ ..
Name of surviving spouse ........................................................................ : .................................................... _ ................ ..
List issue, where material:
Did-decedent marry after execution of will? (indicate):XOOK. No. Any children born after execution of will? (indicate)
·~ I •
~No. If answer yes, name them ................................................................................................ ." .............................. ..
Legatees
CONSTANCE WALKER
ELIZABETH t\TALKER HYSER
WILLIAM D. W'ALKER
JOHN N. T. WALKER, JR.
List, if exceptions to above:
If partial intestacy, give facts: -.......
Relationship
daughter-in-law
daughter
Adeemed:
son
son
Revoked:
. '
. Interest • . . Fiduciary, if deceased or not sui juris
J ev..relcy as .
set forth in Will
Jewe~ry as
''· · set· forth in Will
and 1/3 residue
1/3 residue
1/3 residue
Lapsed: Abated: Give Cause:
Notice to interested parties. Have all parties, having either vested or contingent interests and all crediors entitled
to notice (Court Rule No. 9 paragraph C: Section 6: Subdivision c) received written notice of the filing of the account
and of call of audit? Yes. No.
If any excepti~n give cause: .. Vl1LLI~LD ... J1ALKER .. -notified on July 3, 1980
. . · , . · -ELIZABETH WALKER HYSER -notified on July 23, 1980
File copy of Notice
and date of mailing .. : . .'.: ........ : .. .-....... ~· ........... :.::.: .. ::: .... · ... ::~!:·:.·:,: ..... : .. : ...... : .................. ~---·······--··--··--··--··----------······--·--···:·
Is estate subject to the filing of a Federal Estate Tax Return? ........ .X.E?.~---------------------------············································
Actual payment made on Pennsylvania Transfer Inheritance Tax. Amount $5,).1.50. •. 0.0 ....................................... .
If the Will makes any portion of estate subject tc a life-estate, give name and birth date of life tenant ..................... .
-·~'--···---------"···--·--·-·····-'--········-·-NQ~ .. : ................ · ............................................................................................................ .
Give Names and addresses of all unpaid creditors who are legally entitled to notice, together with the amounts
of .such claims; state whether they are admitted to be correct; and whether the claim is denied.
NONE ...
Give reference to such parts of the will as require interpretation by the Court; a reference to all questions re-
quiring adjudication, and a statement of any other facts deemed necessary for the preparation of the adjudication:
Original Inventory $ 87,477.49
Amended Inventory 81,958.82
5,518.67
115,496.11
5L218.67
Balance for distribution per acc't-
Corrected .. Balance for d1str1bution per account,
$109,977.44
Itemize any additional debits not shown by account:
Gain on sale-Cecil ~\~.-Real Estate
· to IJia bel Meade ·
Total additional debits (Add) $.1 .. ,50.0 ...................... .
Itemize any additional credits not shown by account:
April 14 Filing Inv. and Acc't
Total additional credits (Subtract) $ .... 1.57.~.09 ................. .
Balance for distribution
$ ... lQ9_,_9.77.t_l:t?t ........ .
$.:1.1:1.,.320 .•. 4~---·-······
If balance for distribution is not in cash, list each item held in kind, giving appraised Value (or distribution Value);
All shares of stock at inventory value.
•'
--.. . ..,_ ....... _ _, ___ --~--·---
If Family Exemption claimed by Petition, give place of Record: ________________________________________ ... :. _____________________________________ _
If Family Exemption is claimed at audit, give name, relationship and bosus for Cloim: ____ S.Qng ____ JQHN __ _N_. ___ T_. ________ _
WALKER, JR., was a member of household of decedent.
List any advancement or distribution on account that has been mode, and nature and amount of same:
ELIZABETH WALKER HYSER (cash) $15,000.00.
1/3 furniture@ inv. value 231.77
·Rings @ inv; value 600.00
WILLIAM D. WALKER (cash) 7,000.00
1/3 furniture@ inv. value 231.77
JOHN N. T. vlALKER, JR.
1/3 furniture @ inv. value
CONSTANCE WALKER -Rings @ inv. value
231.76
310.00
Suggested distributi"bn 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 shores being stated it') proportions:
ELIZABETH VIALKER HYSER 1 /3
\'liLLIAM D. WALKER 1/3
JOHN N. T. WALKER, JR. 1/3
COUNTY OF WASHINGTON, SS:
COMMONWEALTH OF PENNSYLVANIA .
The above named Fiduciary or representative thereof,
being duly ____ sw.o.rn ______________________ doth depose and say
that the facts set forth in the foregoing petition ore true
to the best of ________ hi;;; _________________ knowledge and belief.
me this . ./~ __ day of ..
Title of Officer ..... : _________ l---4<~v,
Office expires .... __ :_______ _ ___________ /_7;-... c"/..r.( ____ _
. CHRISTINE L. A s. NOTARY PUBLIC
WASHINGTON; ASHINGTCN COUNTY
MY COMMISSION EXPIRES· AU b. 17. 1981
Member, Pennsylvania Association of Notaries
And your petitioner will ever pray, etc.
t I I I I
I I I I I
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No. _____ §_?.::-.§2:::1.1.~~-----------------------------
Estate of _____ ~g~-~--;Q~ ____ WAJ¥~R_ _______ _
Deceased
F;d · · JOHN N · T WALKER JR I UC ta ry ---------------------! ----.. !' ••••••••. --------. _,_. ------~ ' Executor
PETITION SUR AUDIT
FROM W.HERE DECEDENT LEFT ·A WILL
Counsel of Fiduciary will submit herewith the
following,. in· confo<fmity 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 pertiner:!t.
3. Copy of Order appointing Trustee ad
·· ·litem,: if pertinent.
4. ·proof of service of above.
5. Letters Testamentary or Administration
C. T. A. or an attest copy of Will:
6. Copy of inventory and appraisement.
7. Proof of advertisement of grant of letters
if not filed with account.
8. Certificate of liens in case any of the
funds for distribution are from judicial
sale of real estate.
9. Signed and itemized elections if any
d~stribution in kind.
10. Copy of Federal Estate Tax return if es-
tate is subject thereto.
JOHN C. ROGERS, Attorney
404 Washington Trust Bldg.
-------:Vlashington·----PA---·-4-5301·-------------· ' Attorney .,..q
~CC-31~) :~~E~U OF• COUNT~ COL-LECTIONS CITATION ~--~------. ~~ ,
BUREAU OF COUNTY COLLECTIONS-411 S. 2nd ST. HARRISBURG, PA. CONTROL VOl:JCHER (ORPHANS COURT OFFICE) •
DATE~/1777
'ESTATE OF //{t:Ve. f ~z! {Vf7L b._/
FI~E No. u,y_ uiYcJ-11 Y f
COUNTY CODE t 3
COUNTY NAME w~.
6-2?-77
. DATE ENTERED IN DOCKET
00387
Ootober 27, 1977 -· DATE FILED • NO. AND YEAR'---1-1-1-1-'4~91-----19-69-·
•
ITEMIZED COETS: , •
Pet !or Citation & Order~
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~ (3"Show to whom and date delivered ............ 15;
~ O Show to whom, date, & address of delivery .. 35;
~ 0 RESTRICTED DELIVERY_.
Show to whom and date delivered............. 65;
0 RESTRICTED DELIVERY.
Show to whom, date, and address of delivery 85;
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3. ARTICLE DESCRIPTION:
INSURED NO. REGISTERED NO. I CERTIFIED NO. I
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iii (Aiweys obteln slcneture of edctress .. or qent) I
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5. ADDRESS (Complete only it requested)
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D STATES POSTAL SERVICE
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? SENDER INSTRUCTIONS
:our name, address, and ZIP Code' in the space below.
,.-' • Complete Items 1, 2, and 3 on the revel$e.
• Moisten gummed ends and attach to front of article
, > if space permits. Otherwise effix to tack of article. • Endorse article "Return Receipt Requested" adja· cent to number.
RETURN t TO
PENALTY FOR PRIVATE
USE TO AVOID PAYMENT
OF POSTAGE, $300
--------------------------------~ (Name of Sender) ~I ,~1' >
(Street or P.O. Box)
(City, State, and ZIP Code)
• SENDER: Complete items I, 2, and'· Add yc.,.u address in the "RETIJRN TO" space on
w ::l) .. ~ • I . tev,J!I"SC:. •
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3: ~ -<D .... en
[a/show to whom and date delivered .... ~....... 15_.
D Show to whom, date, & address of delivery.. 35_.
0 RESTRICTED DELIVERY. .
Show to whom and date delivered ......... · .... 65¢
0 RESTRICTED DELIVERY.
Show to whom, date, and address of delivery 85¢
....
INSURED NO.
(Aiw•ys obtllln slsn•ture of •ddrenae or qent)
I have received the article described above.
SIGNATURE 0 Addressee 0 Authorized agent
-.•·-,
>1'-( ' ·-•. 1' \f 'd... ~ I 5. ADDRESS (Complete on! ' '
~ ~ :;jl ' r::... ,...::::;~, I j;j 6. UNABLE TO DELIVER --.. <::: ICJfi ... -g
E ,.
p~~~~~----------------~----~ ~~ -(rGOP:1976-0-203-456
UNITED STATES POSTAL SERVICE
OFFICIAL BUSINESS
SENDER INSTRUCTIONS
Print your name, address, and ZIP Code in the Sl*l below.
• Complete items 1, 2, and 3 on the nvene. • Moisten eummed ends and attach to front of article
if space permits. Otherwise affix to back of article. • Endorse article "Return Receipt Requested" adja· cent to number.
RETURN' TO
(Name of Sender)
(Street or P.O. Box)
(City, State, and ZIP Code).
·~~. :~:·
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I N R E E S T A T E
OF
MARGARET D. WALKER
DECEASED
t
:
IN THE COURT OF COMMON PLEAS
WASHINGTON COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO. TERM 19
AFFIDAVIT OF
SERVICE 07 CITATION
CetfMONWF..ALTH OF PBNNSYL VANIA a
COUNT! OF WASHINGTON
l, Judy L'l. o ller
depo•e• and says that on the
88
z
, being duly norn according to law,
25th day of October • 19 71
at about l:OO O'Clock p.M., Jte served the Citation in the above
captioned matter in the following matter and at the following location:
from the Central ~ost Office, Washington,Penna., by certified
mail to the ~xecutor:
John ~~alker
205 Fifth Street
Hcl:Qnald,Penna. 15057
Sworn to and Sub•cribed
before me thi• d-.c( day
of~ 19"17
-&/d.~
... ,.· u ' ' -: ~;"",.,_
Certified ~~1 Recipt
~ 791517 Returned 10-2§-77
~earing Date: 11-30-77
Hearing Time: 10:00 J~1
..; z COMMONWEALTH ~ EXHIBIT
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RE ~~·449 ( t•Bt)) • ' /) . I; •
COMMONWEALTH OF PENNSYLVA-thA
/ DEPARTMEN'r OF REVENUE
/ TRANSFER INHERITANCE TAX f
RESIDENT DECEDENT {V
AFFIDAVIT OF
FIDUCIARY
(Instructions on Reverse Side)
Date of Death
j
October 1, 1969 Estate of Margaret D. Walker
Last Address 202 Fifth Street Social Security No. ~l-.9;tJB-.L:...3.u.2-.::-=-3..t..Jl~o.,;9ou.O~------
McDonald Pa. 15057 Bureau File No. --------------·
(CITY) (STATE) (ZIP)
County File No. 63-69-1149
1. Decedent died:
( ) Intestate (without a will)
( x) Testate (leaving a last will--copy
2. Is the fi I ing of a Federal Estate Tax Return ~'
3. ( X) --
(CITY)
4. All correspondence should be ciary.
5. If an attorney is representing th
Name
\
\
e (ZI I'~
Lis.t all safe deposit boxes registered th decedent's individual nom~ or jointly with, ·or as ~g~t or deputy
of another, or in decedent's individual n me with right of access by another as agent or deputy. Include the name
and address of the bank or other institut n 'here the safe deposit box is located, the name (s) in which the box
is registered and the relationship of the j in holders to the decedent.
NAME AND ADDRESS OF BANK OR OTHER INSTITUTIO
IN .WHICH DECEDENT MAINTAINED A SAFE DEPOSIT BO
Union National Bank of Pgh.
NAME OR NAMES IN WHiCH
SAFE DEPOSIT BOX IS REGISTERED
t"'argaret D. \'lalker
RELATIONSHIP OF JOINT
HOLDERS TO DECEDENT
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and
statements, and to the best of my knowledge and belief it is true, correct and complete.
John N. T. Walker April 14, 1980
SIGNATURE OF FIDUCIARY DATE
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' PENNSYLVANIA INHERITANCE TAX GENERAL INFORMATION ·• ..
1. PERSONS RESPONSIBLE FOR RETURN
Section 701 of the Inheritance and Estate Tax Act of 1961 provides that the following persons shall prepare and file
a return:
a. The personal representative of the estafe of the decedent as to property of the decedent administered by him
and such additional property which is or may be subject to Inheritance Tax of which he/she shall have or
acquire know! edge;
b. The transferee of property upon the transfer of which Inheritance Tax is or may be imposed by the 1961 Statute,
including a trustee of property transferred in trust, provided that no separate return need be made by the transferee
of property included in the return of a personal representative.
2. PLACE FOR FILING
The return is to be filed in duplicate with the Register of Wills of the county wherein the decedent resided.
3. TIME FOR FILING
The return is due nine months after the decedent's death, unless an extension for filing has been applied for and
granted by the Secretary of Revenue within the nine-month period.
4. FAILURE TO FILE RETURN
Section 791 of the 1961 Statute provides that,. ... any person who willfully fails to file a return or other report
required of him ... shall be personally liable ... to a penalty of 25% of the tax ultimately found to be due or $1,000
. )
whichever is the lesser· to be recovered by the Department of Revenue as debts of like amount are recoverable by
law." ·
5. TAX RATES .. ,
Inheritance Tax is payable at the rate of 6% on transfers to lineal descendants, such as father, mother, husband, wife,
son, daughter, grandchildren, grandparent, son-in-law and daughter-in-law and at the rate of 15% as to all others.
6. PAYMENT OF TAX
The tax assessed on the transfer of property reported in the return is due 9 months after the decedent's death. Interest
at the rate of 6% per annum accrues thereafter unti I payment is made. All payments received are first applied to any ·
interest which may be due with any remainder applied to the tax. IF TAX IS PAID WITHIN 3 MONTHS AFTER THE
DECEDENT'S DEATH, A DISCOUNT OF 5% OF THE TAX PAYMENT IS ALLOWED.
y•. ~ 1 ..
All checks should be made payable to the Register of Wills of the county wherein the decedent resided and are
received subject to the final determination of the Department of Revenue.
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·1. FAILURE TO PAY
The taxes imposed, together with any interest-thereon, are a lien upon real p~operty, which lien remains in effect until
the taxes and interest have been paid in full. The taxes may be sued for against any real property in the decedenfls
estate or against any property belonging to a transferee liable for the tax.
8. FILING OF FALSE RETURN
Any person who willfully makes a false return or report required of him shall, in accordance with Section 793 of the
1961 Statute, be guilty of a misdemeanor and, on conviction thereof, shall be sentenced to pay a fi~e not exceeding
$1,000 or undergo imprisonment not exceeding one year or both.
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R ffV•450 ( 1•80) r
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE II A"
REAL PROPERTY
(Instructions on Reverse Side)
ESTATE OF Margaret D. '\1/alker
ITEM
NO. DESCRIPTION
1 All that certain lot of ground, situated in
Borough of McDonald, Pennsylvania, being Lot No.
229 in the general plan, Estate of John N.
McDonald, fronting 50' on Fourth Street in said
porough. See deed of John N. T. Walker, Jr.,
-,. . ~xec., to John D. Holmes, et ux., dated Sept. '; :.,.. · 9, 1977 recorded Deed Book 1786, Pg. 59.
2
3
4
5
All that certain lot of ground situated in
Borough of McDonald, \'lashington County, Perma.
fronting 60 1 on the northerly side of ; .t J
Johnston Street in said borough. See deed of
John N. T. Walker, Jr., Exec., to Ida Blessick,
dated December 15, 1977 and recorded Deed
Book 1809, Pg. 316.
All that certain lot of ground situated in
Cecil Township, Washington County, Pennsylvania,
Said lot fronting 36' on the westerly side of
State Route No. 980. See deed of John Tillman,
et ux. toM. Cecelia Davies dated April 17,
1920 and recorded Deed Book 476, Pg. 510.
f.. ,.. ~i}-<-4
All that certain lot of ground situated in
Borougl1 of Oakdale, Allegheny County, Penna.,
being Lot No. 122 and part of Lot No. 123 in c. H. Love Plan. See deed of Alvin D.
Campbell, et ux. to M. Cecelia Davies dated
August 3, 1951 and recorded De~ Book 3157,
Pg. 2, subsequently said lot sold by within
named executor to Don Alntz.
All that certain lot of ground situated in
Borough of McDonald, \'lashington County, Penna. ,
b'ei.ng Lot No. 181 in the John N. McDonald Plan,
said lot fronts 50' on the westerly side of
Third Street. See deed of John N. T. Walker,
Exec. to James Smith, dated September 8, 1977
and record~~ Deed Book 1786, Pg. 307. ,~~~
~-~
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TOTAL THIS PAGE
ESTIMATED
MARKET
VALUE
$ 6,300.00
6,000.00
2,000.00
1:~500.00
3,700.00
DEPARTMENT VALUATION
(OFFICIAL USE
ONLY)
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INSTRUCTIONS FOR COMPLETING SCHEDULE "A"
. Schedule "A'' should include a detailed description of all real property located in Pennsylvania
and held solely by the decedent or held jointly with another individual (s) as tenants in common. List the
decedent's percentage of ownership and the estimated market value of the decedent's interest. (Property held
as joint tenants with the right of survivorship or tenants by entireties should be reported .on Schedule "E" .)
All real estate located in Pennsylvania should be described by lot and block number, street
address, number of acres and general description of land and buildings. Also, include the book and page
number in which the deed is recorded and the exact title as indicated on the deed. If the property has been
sold, attach a copy of the settlement sheet. If the property i$ subject to a mortgage encumbrance,_ include
.the name of the mortgagee, date, rate of interest and the outstanding balance on th~ date of death and
attach a statement from the mortgagor verifying the outstanding bQiance.
I .
Property taxes and interest on mortgages as of the date of. death,.assessments and other
encumbrances should be I is ted on Schedule 11F". Do not deduct ·them on Schedule "A".
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ITEM
NO.
7
SCHEDULE II A"
REA1 PROPERTY
(Cont.)
ESTATE OF Margaret D. Walker
DESCRIPl'ION
All that certain lot of ground situated
in Borough of McDonald, Washington County,
Pennsylvania being Lot No. 248 and part
of Lot No. 249 in the John N. McDonald Plan
of lots. ·Said lot being located on the
northeasterly corner of Fifth Street and
Washington Avenue in said borough. See
deed of John N. T. Walker, Exec. to
ESTIMATED
~
DEPARTMENT
VALUATION
William H. Guterl et ux. dated June 28, ~
1978 and recorded Deed Book 1851, Pg. 52. $20,000.00 2.-6, aeo
All that certain lot of ground situated
in Borough of McDonald, Washington County,
Pennsylvania, being Lot No. 379 and part
of Lot No. 378 in the F. A. O'Hara Plan
of lots. Said lot fronts 40' on the
westerly side of Arabella Street in said
borough. See deed of John N. T. Walker,
Exec. to Edward Thomas, et ux. , dated
September 8, 1977 recorded Deed Book
1788, Pg. 119. f ~ q
Total Realty
2,800.00
$42,300.00
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A:JI·.IweAL rH oF PE-NNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
I
SCHEDULE "B"
PERSONAL ~~OPERTV
(Instructions on Reverse Side)
Estate of Mariaret 0. Walker
ITEM DESCRIPTION
NO.
' 9 10
11
12
13
:14 15
16
17
il8
CASH
Checking, PNB
Savings, UNBD
Savings, PNB
•
s.
jt.t c. Oc ,vtJ t... 6
/Vi. c. 06; ... ' /) ~ (J
f(C r)o !Y /1 L 1)
UNIT
VALUE
ESTIMATED
MARKET
VALUE
DEPARTMENT
VALUATION
(OFFICIAL USE ONLY)
'/2. tf, t'l
/4 '3t. 3d.)
I L 9 1/t: l5;".
-· ' . ~
.-
~-·
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~,-_: _ __..!...L-------------,----------_J._----t-.,---·-·_· .. _·_+-______ ,.;.-·. ·-~~
TOTAL THIS PAGE ,177.49 L--:_::_ ______ _J. _______ ·--------·-·--·--·-· .......... -~
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REV-451 (1-80)
COMMONWEALTH OF PENN'SVLVAN<IA
DEPARTMENT OF REVENUE
TRANSFER'INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "B"
PERSONAL PROPERTY
(Instructions on Reverse Side}
Estate of Margaret D. lValker
ITEM
NO.
~g
10
11
12
·13 14
··15
16
17
18
CASH
Checking, PNB
Savings, UNBD
Savings, PNB
DESCRIPTION
JM c..Oo,vtJ t... Q
/f/1 C-00,/l/l't y 0
f7.c. t)() /)/ /-} L!)
UNIT
VALUE
TOTAL THIS PAGE
ESTIMATED
MARKET
VALUE
,177.49
DEPARTMENT
VALUATION
(OFFICIAL USE ONLY}
/2 tr: t;
1/J. '3(, 3&>
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INSTRU'cnONS FOR:COMPLETING SCHEDULE "B~'
'
- . · Schedule "8" must include all tangible and intangible personal property
owned individually by the decedent at the time of death. ~roperty owned
jointly with another party or parties should be listed on Schedule "E"--Jointly
Owned Property. Intangible personal property, titled in the name of the decedent,
but payable at death to another party or parties, including but not limited to
P. 0. D. U.S. Savings Bonds and Tentative Trust Accounts, must be listed on
Schedule "8".
· . Tangible personal property should be listed first. Examples of tangible
personal property are jewelry, wearing apparel, household goods and.fur11ishings,
books, paintings, automobiles, boats, snowmobiles, aircraft, etc.
Intangible personal property includes cash-on-hand and in the bank, stocks,
dividends, bonds, mortgages, treasury certificates, notes, together with accrued
interest, salaries or wages, insurance payable to the estate or fiduciary in said
capacity, partnership interest, etc. An interest in any undistributed estate or
income from any property held in trust under the will or agreement of another
ever) though located outside of Pennsylvania at the time of death should be
I isted on Schedule II B II.
A completed Partnership Interest Report (REV-894) must be attached for
each partnership or joint venture, and a completed Closely Held Corporate Stock
Information Report (REV-893) must be attached for each closely-held business
interest or sole proprietorship reported on Schedule 11811
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REV•452 (1•80) , ,
COMMONWEALTH OF PENNSYL V ..{NIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
ESTATE oF Margaret D.
INSTRUCTIONS:
SCHEDULE "C"
TRANSFERS
Walker "'
. ('
1. Answer the questions on reverse side.-, . ..
2. If the answer to any of the questions on the reverse side is "Yes," provide a description of the property transferred.per
Schedules 11A," 118," or ~~E," its estimated market value at date of death, dates of transfer, to whom transferred.and
relationship of transferees to decedent. Attach a copy of any trust deed or instrument relating to .the transfer-red property.
ITEM . ' ESTIMAT.ED DEPT. VALUATION
NO. (') DESCRIPTION MARKET VALUE (OFFICIAL USE ONLY)
... ' •· . . .
(I
of·,' " i .;, c..,.,.
NONE ' '
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TOTAL THIS PAGE
QUESTIONS CONCERNING PROPERTY TRANSFERS ~ f, I , :!' .. .... . '~'
1. Did decedent, within two years of death, make any transfer of any material part of his estate without receiving ·
valuable and adequate consideration? (Answer "Yes" or uNo".) No
2. Did decedent, within two years of death, transfer property from himself/ herself to himself/herself and an.other party
or parties (including a spouse) in joint ownership? (Answer .. Yes" or 11No".) Nc.._ __ .. _
3. If the answer to one or two above is 11Yes" and the transfers are claimed to be nontaxable, ·provide the-following.
information: · · ·· .. · ~. t .~
a. Age of decedent at time of transfer.' · · ·
b. Copy of death certificate.... · · · · :
c. Affidavit by the attending physician indicating the state of decedent's health at time of transfer .
. d. All other information supporting nontaxa~ility of transfer. _
· '.4: Did decedent, in his/her.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/her death? (Answer ''Yes" or .. No".) No
··a: Was there any possibility that the property transferred might return to transferor or his/her estate or be subject
to his/her power of disposition? (Answer 11Yes" or "No".) No
b. What was the transferee's age at time of decedent's death? .J
5. Did decedent in his/her lifetime make any transfer without receiving a valuable and adequate consideration therefor
under which transferor expressly or impliedly reserves for his/her life or any period which does in fact end before his/her
death:
a. The possession or enjoyment of or the right to income from the property transferred? (Answer 11Yes" or "No".) No
b. The right to designate the persons who shall possess or enjoy the property transferred or income therefrom?
(Answer 11Y,es" or UNo".) No
6. If the answer to five b. aixlve is "Yes," state whether the right was reserved in decedent alone or others. __ N....;o;....._ __
7. Did decedent in his/her lifetime make a transfer, the consideration for which was transferee's promise to pay income
to or for the benefit or care of transferor? (Answer "Yes" or .. No".) _..N.u.o'---
8. Did decedent, at any time, transfer property, the ba1eficial 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 uNo".) No·
9. If the answer to eight above is "Yes," was the power to alter, amend or revoke the interest of the beneficiary reserved
in the decedent alone or the decedent and others? (Answer "Yes" or "No".) __ _
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REV-453 (1-80)
CQMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT.DECEDENT
SCHEDULE "D"
BENEFICIARIES
(Instructions on Reverse Side)
Estate of __ __.M-.a;:.r:=.gg.;:;a.;:.r.;;;e..;:;t__;;;D;.:;._.:.;W:.::a::.::l_k_e;.;:r:....-_______ _
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED
DECEDENT
Elizabeth Wl=llkeT' Hv~eT' ~ ....... ,...,..+ ..........
"0'
1136 13th St. Nw. Canton
Ohio
William D. Walker ~nn
2Q~ 5:tb S:t:c~~:t. M"nnnq1n
DATE OF INTEREST OF BENEFICIARY BIRTH
... ........... ~, . 1 ....... ... ........ _+,.. ~ -~ --........... ,/ ---
~~ ~·:: ·~ ~;i..-~ .. -:\.~~~ ~. -~~ 'A ~~·
~ "'~,... ?1 '\T'I"'!:l nn P--th i T'n
15057 ~ ........ ,
John N. T. Walker. Jr. ~nn ,., u·o.,.. ?1 ''\1'1"'~ _ane-th iT'd
R.D.#@ McDonald Pa.
The above beneficiaries are living at this time except for the following:
NAME DATE OF DEATH
• :+.--I1 ~,*'"~t.tiNSTRUCTIONS FOR SHCEDULE "D"
1. List full names and addresses of all who have an interest in the estate
either vested, contingent or other interest.
2. Indicate the benefiCiary's relationship to the decedent. Specify if
stepchildren or illegitimate children are involved.
3. Indicate "Yes" or "No" if the beneficiary survived the decedent.
f
4. Indicate the date of birth of the beneficiary if the interest is a life
interest, term certain interest or a future interest.
5. Indicate the interest of the beneficiary in the decedent's estate.
For example: Specific bequests of a diamond ring, savings bonds
or cash of $5,000; bequest of 25% of residue; remainder interest; etc.
6. At the bottom of Schedule "D" state those beneficiaries who are not
living at the time the return is being filed and include date of death.
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REV-454 {1·80)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
T.RANSFER INHERITANCE TAX
RESIDENT DECEDENT . .. ·.,. '
.. _ '\. ~
Estate of Margaret ·D. ·\'lalk0r
ITEM DESCRIPTION NO.
NONE .
. ' .
SCHEDULE "E"
JOINTLY OWNED PROPERTY
(Instructions on Reverse Side)
TOTAL
MARKET
VALUE
p
E R c E N T
. .. . . -. ..... .
. .
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TOTAL THIS PAGE
VALUE OF DEPARTMENT
DECEDENT'S VALUATION
INTEREST (Official Use Only)
-. . ' .
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INSTRUCTIONS FOR COMPLETING SCHEDULE "E" . '
Schedule "E" inust'include all property, real and personal, owned by the decedent jointly with another
party or parties as joint tenants with right of survivorship. Both tangible and intangible property are to be
included. List real estate first. ·
1. Describe all real property as indicated in the instructions for Schedule "A". Describe ~II personal property
as indicated in the instructions for Schedule "8". Include the name, address and relationship to the
decedent of the co-owner (s) and the date the joint ownership was established. ·
2. Indicate the total market value o.f the jointly owned property. . '
3. Indicate the percentage of the decedent's interest.
4. Indicate the market value of the decedent's interest.
0
L1J
' 0::::,
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1-
U)
0
UJ
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0 c z ......;
><:
.0
.'"Il
:
z 0
~
3::: -z -00 ......;
::0 ~ -0 z
z 0
:e -t""
t""
-0 "l:j
"l:j -() -> t"" c 00 t'fj
0 z ~ -
',t
Rtv:4ss l~·BUl
COMMONWEALTH OF PEI'JN$YLV~l\IIA
• D.EPARTMENT OF REVENUE
TRANSf;ER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "F"
STATEMENT OF DEBTS
AND DEDUCTIONS
Estate of Margaret n, Walker Date of Death ____________ File No. ______ _
WHEN CLAIMING THE FAMILY EXEMPTION, COMPLETE THE FOLLOWING:
Claimant-----------------Relationship to Decedent--------------
Claimant's Address-------------------------------------
ITEM
NO. DATE NAME OF PAYEE REMARKS
insurance
Attorne fees
AMOUNT
57.00
7 165.00
TOTAL THIS PAGE L----.1!~~:1±-.r±-:k--
1 hereby certify that to the best of my knowledge and belief the foregoing is a just and true statement of debts, funeral
expenses and expenses of administration submitted to the estate as deductions fo Inheritance Tax purposes.
---=;~~~~~~:::::::.......,_ ~ ~ ~~~
DATE
DEBTS AND DEDUCTIONS ARE ALLOWED IN THE SUM OF $ ________ AT _______ PERCENT.
REGISTER OF WILLS DATE .
GENERAL INHERITANCE TAX INFORMATION • :If ' .. ~
I t ~ •
Unsatisfied liabilities incurred by the decedent prior to his/her death are deductible against his/her taxable·es:tate.
In addition to debts incurred by the decedent or estate, other items are claimable including the cost of administration,
attorney fees, fiduciary fees, funeral and burial expenses inclu.ding the cost of a burial lot, tombstone or grave marker . .
All debts being claimed against an estate are subject to the approval of the Register of Wills with whom the
Inheritance Tax Return is filed. Evidence to support the decedent's or the estate's liability for the debts being claimed
should be attached to this schedule.
A family exemption of $2,000 m~y be claimed by a spouse of a decedent who died domiciled in Pennsylvania.
If there is no spouse, or if the spouse has forfeited his/her rights, then any child of the decedent who is a member of
the same household can claim the exemption. In the event there is no such spouse or child, the exemption can be
claimed by a parent or parents who are members of the same household as the decedent.
l' '"d 0 ("') ~ ~ ~ .~ ·'"--··' -:> 0 0 Vl z G1 ("') e 0 1-'J z ~ z t"" ·~ ~ ~ z ::0 :> 0 0 t"" z. z ~ ...., ~ ...., z .. · ( ': ~ . ~"' s 0 ...., ~ Vl ·~ Vl __ j ::l_ z 0 Vl 0 ....,
--.J -~ ·~ 0 ··-C> 0 ~ -lU ;E;; 0 ~ 0 0:: . :!:: h .. ~ w CQ: ;;).': ~ "rl ~ o. ::'.':i 0 ~ ·z . ("') 0'.) ~,.., ;--..... _ ~ -.:::r LU' .,, > <.!) < ...
ltJ t-: l'"
£):: 0:: (.r) . ~ c:: ··-.. a.. (;l ;:; ') Vl ..::::: :.t,J ""·:! "' ~
t=! t:t:: =~ 0 c::o z .. ~ -<: I -<: ~ ~ --> > ::0 ::0
INSTRUCTIONS FOR COMPLETING SCHEDULE''F"
1: If the family exemption is being claimed, indicate the claimant's name, address and his/her relationship to the
decedent. Enter "family exemption" in the remarks column and the amount claimed in the amount column.
2. Assign consecutive numbers to each item listed.
3.'.< :Enter t~e date on which each debt was incurred and/or paid. ~ -, ,.
4. Enter the names of each payee.
5. Provide a brief explanation in the remarks column for each debt claimed.
6. Enter the amount of each debt being claimed.
7. The form must be signed by the person who has assumed the responsibility for paying the debts.
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~r; v:~4!l ( t•BOI
COMMONWEAL'TH OF PENNSYLVANIA
'DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
Estate of f-MRGARET D. WALKER
~
AFFIDAVIT OF
FIDUCIARY
(Instructions on Reverse Side)
Date of Death
J
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October 1, 1969
Last Address 202 Fifth Street
McDonald, PA 15057
Social Security No. __ 1--=9~8_-...:;.3_2_-...::..3_1...::..9_0 ____ _
1.
2.
3.
4.
5.
Bureau FileNo.--------------
(CITY) (STATE) (ZIP)
County File No. 63-69-1149
Decedent died:
( ) Intestate (without a will)
(X) Testate (leaving a last will--copy attached)
Is the filing of a Federal Estate Tax Return required for this estate? Yes~ No
(X ) Fxpcutnr!Executrix ( ) Administrator/ Administratrix
Name JOHN N. T. WALKER, JR.
Address R D 2
r.1cDonald, PA 15057
(CITY) (STATE) (ZIP)
All correspondence should be mailed to (X ) Attorney ( ) Fiduciary.
If an attorney is representing the estate, indicate:
Name JOHN c. ROGERS
Address 404 \'/ashington Trust Building --·
\vashington 1 PA 15301
(CITY) (STATE) (ZIP)
Lis.t all safe deposit boxes reaistered in the decedent's individual nameh or jointly with, ·Or as an a~ent 0
of another, or in decedent's in ividual name with right of access by anot eras agent or deputy. Inc ude t
and address of the bank or other institution where the safe deposit box is located, the name (s) in which t
is registered and the relationship of the joint holders to the decedent.
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION NAME OR NAMES IN WHiCH RELATIONSHIP OF
r deputy
he name
he box
IN WHICH DECEDENT MAINTAINED A SAFE DEPOSIT BOX SAFE DEPOSIT BOX IS REGISTERED
JOINT
DENT HOLDERS TO DECE
Union National Banlt of Pittsburgh Margaret D. Walker
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and
statements, and to the best of my knowledge and belief it is true, correct and complete.
JOHN N. T. \'l.ALKER, JR. Augu~:t :l , 1980
SIGNATURE OF FIDUCIARY DATE
·t:·
PENNSYLVANIA INHERITANCE TAX GENERAL INFORMATION
. 1. PERSONS RESPONSIBLE FOR RETURN
.. . . , .
Section 701 of the Inheritance and Estate Tax Act of 1961 provides that the following persons shall prepare and file
a return:
a. The personal representative of the estate of the decedent as to property of the decedent administered by him
and such additional property which is or may be subject to Inheritance Tax of which he/she shall have or
acquire knowledge;
b. The transferee of property upon the transfer of which Inheritance Tax is or may be imposed by the 1961 Statute,
including a trustee of property transferred in trust, provided that no separate return need be made by the transferee
of property included in the return of a personal representative.
2. PLACE FOR FILING
The return is to be filed in duplicate with the Register of Wills of the county wherein the decedent resided.
3. TIME FOR FILING
The return is due nine months after the decedent's death, unless an extension for filing has been applied for and
granted by the Secretary of Revenue within the nine-month period.
4. FAILURE TO FILE RETURN
Section 791 of the 1961 Statute provides that 11
••• any person who willfully fails to file a return or other report
required of him ... shall be personally liable .•. to a penalty of 25% of the tax ultimately found to be due or $1,000
whichever is the I esser to be recovered by the Department of Revenue as debts of I ike amount are recoverable by
law."
5. TAX RATES
Inheritance Tax is payable at the rate of 6% on transfers to lineal descendants, such as father, mother, husband, wife,
son, daughter, grandchildren, grandparent, son-in-law and daughter-in-law and at the rate of 15% as to all others.
6. PAYMENT OF TAX
The tax assessed on the transfer of property reported in the return is due 9 months after the decedent's death. Interest
at the rate of 6% per annum accrues thereafter unti I payment is made. All payments received are first applied to any
interest which may be due with any remainder applied to the tax. IF TAX IS PAID WITHIN 3 MONTHS AFTER THE
DECEDENT'S DEATH, A DISCOUNT OF 5% OF THE TAX PAYMENT IS ALLOWED.
All checks should be made payable to the Register of Wills of the county wherein the decedent resided and are
received subject to the final determination of the Department of Revenue.
7. FAILURE TO PAY
The taxes imposed, together with any interest thereon, are a lien upon real property, which lien remains in effect until
the taxes and interest have been paid in full. The taxes may be sued for against any real property in the decedent's
estate or against any property belonging to a transferee liable for the tax.
8. FILING OF FALSE RETURN
Any person who willfully makes a false return or report required of him shall, in accordance ~ith Section 793 of the
1961 Statute, be guilty of a misdemeanor and, on conviction thereof, shall be sentenced to pay a fine not exceeding
$1,000 or undergo imprisonment not exceeding one year or both.
t.
.. ..
,·
I o
! • R'E\:·~5,; I 1•80)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "A"
REAL PROPERTY
(Instructions on Reverse Side)
=====r============================================~r===========~~~~====-DEPARTMENl-
11EM
NO.
1
2
3
L~
5
DESCRI PliON
All that certain lot of ground, situated in
BoroUGh of f.1cDonuld, Pennsylvania, being Lot Ho.
229 in the g0neral plan, Estate of J"ohn N.
HcDonald, fronting 50' on Fourth :Street in said
borough. ;.;,eo deed of Jolm N. 'l'. i·iall\:er, Jr.,
.:~xec. , to J"olm D. ilolne:..'i, ct u:x., dated ~cpt.
· 9, 1977 recorded Deed Dool~ 1736, Fg. 59.
All that certain lot of ground situated in
Borough of EcDonald, \!ash.i11,gton County, l;enna.
fronting 60' on the northerly side of
Johnston 0trect in said borough. 0ee deed of
John N. T. '.'!alkcr, J·r.,. l.:.x.ec., to Ida Blessick,
dated Deceober 15, 1977 '-and recorded Deed
Bool\: 1809, Pg. 316. ·
1Ul th..1t certain lot of ground si tuatcd in
Cecil Tov:nship, \.ashinzton County, f'e:tuwylvani:l,
Said lot fronting 36 • on tho i.•:eatcrly side of
State Hcute Ho. 9JO. bOO deed of John Tillman,
et u.x. to n. Cecelia Davies dated 1\.pril 17,
1920 and recorded Deed Dool<.: Lt76, i?g. 510.
All that certain lot oi' t;round si tuutcd in
Lorough of Oakdale, Allegheny County, Penna.,
beil"l£; Lot no. 122 ond part of Lot No. 123 in c. 11. Love Plan. ~)ec deed of Alvin D.
Campbell, ct u.x. to H. Cecelia DavicG ·dated
August ~, 1951 and recorded De:!)d boot. 3157,
Fg. 2, ~~ubsequently said. lot sold by within
nai:led executor to Don JU.1ttz.
f~l that certain lot of cround situated in
Dorough of :NcDonald, l:achington County, J:lemw.. ,
being Lot l·lo. 181 in the Jolm N. licDonald Pl.7.!.n,
. said lot fronts 50' on the \vec·tcrly :;ide of
'Ihird ;_;trcct. ;:;;ce deed of John 1-i. T. ·\·iallwr,
Exec. to J·ruaes 0mi th, dated ~eptembcr 8, 1977
and recorded Deed 1ool~ 17G6, Pg. 307.
TOTAL THIS PAGE
ESliMAlED
MARKEl
VALUE
s. 6, 300.00
6,000.00
2,000.00
1:.500.00
3,700.00
VALUATION
(OFFICIAL USE
ONLY)
6 3otJ.
foootJ
IS oo
,•
I'l'I:J·.•l
NO~
6
7
RG/\l, PltOFBH~LY
(Cont.,)
DJ!;.:)CH.IFJ?ION
r\ll tP .. a,t certaJ.n lot o:f.' ground si·tuated
LYl BOrough of HcDonald, V{aslling",on County,
.Pen:nsylvanin being Lot No. 248 and po.rt ·
of Lot No, ;Yo in t.."le .Jchn H. 11cDono.ld. I1.an
of lots.. ~aid lot·beJ.ng located on the
northeasterly corner of Fifth St:.·cet and
\'faHhingtOn Avenue in said borough. · ~-~ee
. deed of John. N e 1\. tia11(er 1 :Sxcc., to
Vlilliam H .. Guterl et UXo dated June 28~'
1978 and recorded Deed Book 1851, Pg .. 52.
.l\11 that certain l'Ot of grour.rl si tu.1.ted
in Borough of HcDorlo.ld~ \'1'ashington Com1ty •
Pennsylvar.ia, bei11.g Lot 1\oe 379 and p0.r'L;
of Lot t~o., 378 in the F. A. 0 f B.ara Plan
of lotsQ Said lot f:ro:nts '+O' on tho
HCBterly side of Arabella Street in snid
borough~ ~)eo det~d of ·John N .. 'l\ Wall~er,
Exec. to Ii:O.'t·rard. Thomas, et·u:x.., ·dated
0eptembcr 8, 1977 recorded Deed Bool(
1788J ··::> 119 • p }; e;.. -...
1'otal H.eal ty
·:!·2· o· ·oo'" oo ~~} ' \J&
2,800 .. 00
:1,42 "")00 .. 00 ..,... ,2;; w~ --
IJEP AH TEI~lTl'
V .. U..UA~L'I Gl~·
&" 7 ;;_ oooo .
REV·45~ (.1·80)
COMMONWEAL T,H OF PENNSYLVANIA
. DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
' RESIDENT DECEDENT
SCHEDULE "B"
PERSONAL PROPERTY
(Instructions on Reverse Side)
Estate of ---'I~VIAR=G::.!ARE=::.:T:.......!:::D~. _W:.:.::AL==.K:E::..R~--'----------
ITEM DESCRIPTION UNIT
NO. VALUE
1. 16 sh., com., Cincinnati Gas & Elec. Co. ~4.125 ~ 2. 92 sh~., com., Chrysler Corporation ~7.1925
3. 24 sh., com., Columbia Gas System, Inc. ~6.0625 4. 26 sh., com., Continental Oil Co. 28.1875 5. 11 f?h.' com., Madison Fund ~6.875 6. 34 sh., com., Radio Corp. of America ~1.50 7. 64 s~.' com., Standard Oil of Indiana ~2.00 a. 9 sh., com., Tenneco, Inc. g3.75 9. 62 sh., com., u. s. Steel Corporation ~6.875 ~
10. Checking Account, Pittsburgh National
Bank, McDonald, Pennsylvania Office ~:
11. Savings Account, Pittsburgh National
Bank, McDonald, Pennsylvania Office
12. Savings Account, The Union National Bank
of Pittsburgh, McDonald, Pennsylvania
Office ~
13. Household furnishings $ 14. Diamond ring
15. Pearl ring
16. Platinum marquise diamond pin
17. Platinum sapphire and diamond pin ~
18. Rent due (before death) on Arabella st. Property $
ESTIMATED DEPARTMENT
MARKET VALUATION
VALUE (OFFICIAL USE ONLY)
386.00 3if' oAJ
1,421.71 ~ v 2-/. 7 1---
625.ao· {; )-5~ )o 732.88 7 32.~9" 295.63
1,411.00 )..q5t.Y
3,328.00 I l../ /1, "rf.v
213.75 J3'-f'. /
2;286.25 '.:).,13,75
:J.. 2-9'(,, 25"
1,269.67 /J-~'f,{,7
12;946.75 I L 9'/C,. 75 -
10.636.38 /O,'}C-39"
695.30 b tf5'. ; D
400.00 L[O~ ()/)
2oo:oo 'oo J_oo~
260.00 "'-" 0,
o-r}
50.00 'S C) (5-CJ
500.00 s-ao c 0 -
3 9 ts-t?, I 2-JJ
, _ ___l...__ ____ ~~~l:--::~~~
TOTAL THIS PAGE $39,658.82 5 Cjr, ~, o -=-
~ ~·
'·
t .·
..
INSTRUCTIONS FOR COMPLETING SCHEDULE ~'B"
t , I •
Schedule "8" must'include all tangible and intangible personal property
owned individually by the decedent at the time of death. Property owned
jointly with another party or parties should be listed on Schedule "E"--Jointly
Owned Property. Intangible personal property, titled in the name of the decedent,·
but payable at death to another party or parties, including l;>ut not limited to
P. 0. D. U. S. Savings Bonds and Tentative Trust Accounts, must be listed on
Schedule "8".
Tangible personal property should be listed first. Examples of tangible
personal property are jewelry, wearing apparel, household goods and furnishings,
books, paintings, automobiles, boats, snowmobiles, aircraft, etc.
Intangible personal property includes cash-an-hand and in the bank, stocks,
dividends, bonds, mortgages, treasury certificates, notes, together with accrued
interest, salaries or wages, insurance payable to the estate or fiduciary in said
capacity, partnership interest, etc. An interest in any undistributed estate or
income from any property held in trust under the will or agreement of another
even though located outside of Pennsylvania at the time of death should be
listed on Schedule "8".
A completed Partnership Interest Report (REV-894) must be attached for
each partnership or joint venture, and a completed Closely Held Corporate Stock
Information Report (REV-893) must be attached for each closely-held business
interest or sole proprietorship reported on Schedule "8".
....._. ....
. R~;:v-~:;z CI·&Ol
COMMONWEALTH OF PENNSYLVANIA
. DEPARTMENT OF REVENUE
'TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "C"
TRANSFERS
EST ATE OF-----ifrttr~ft'r ... gw-.aft'r~e~t~DH-=-• ...;'~Wa~:J:+-k~S9'f'P--...,....-----
INSTRUCTIONS:
1. Answer the questions on reverse side. . .
2. If the answer to any of the questions on the reverse side is "Yes," provide a description of the property transferred per
Schedules 11A," !dB," or uE," its estimated market value at date of death, dates of transfer, to whom transferred and
relationship of transferees to decedent. Attach a copy of any trust deed or instrument relating to the transfer.red property.
ITEM ' . ESTIMATED DEPT. VALUATION
NO. DESCRIPTION MARKET VALUE (OFFICIAL USE ONLY)
'\• ' i.. ~f •• ;... •
NONE ..
.. .•
-
-
.. .. -
' ..
-
. ..
. .
. . -
; TOTAL THIS PAGE
·'. QUESTIONS CONCERNING PBOP.ERTY TRANSFERS ~· ' . ' . •/ "'• . . . '
1. Did decedent, within two years of death, make any transfer of any material part of his estate withou~· re~ei.vlng
valuabl~ and adequat~ consideration? (Answer ''Yes" or ':No'!.) No .. . . . . . . . . _
2. Did decedent, within two years of death, transfer property from himself/ herself to himself/herself and· anothe·r party
or parties (including a spouse) in joint ownership? (Answer "Yes" or 11No".) No--, -
3. If the answer to one or two above is 14Yes" and the transfers are claimed to be nontaxable, .provide the following
information: , . j
a. Age of decedent at time of transfer. 1.
b. :Copy of death certificate. . .
c. Affidavit by the attending physician indicating the state of decedent's health at time of transfer.
d. All ot~er information supporting nontaxability of transfer.
, .4.'-Did decedent, in hisiher lifetime; make ~riy t~ansfer of property without receiving a valuable or adequate consideration
· · therefor which was to take effect in possession or enjoyment at or after his/her death? (Answer .. Yes" or "No".) No
-~··a: Was there ·any possibility that the·property transferred might return to transferor or his/her estate or be subject
to his/her power of disposition? (Answer "Yes" or 11No".) No
b. What was th~ transferee's age at time of decedent's death? _
5. Did decedent in his/her lifetime make any transfer without receiving a valuable and adequate consideration therefor
under which transferor expressly or impliedly reserves for his/her life or any period which does in fact end before his/her
death:
a. The possession or enjoyment of or the right to income from the property transferred? (Answer "Yes" or "No".) Ne
b. The right to designate the persons who shall possess or enjoy the property transferred or income therefrom?
(Answer 11Yes" or "No".)
6. If the answer to five b. above-is~~rtt:~lt""es-," state whether the right was reserved in decedent alone or others. _ __.No.aan...._ __
7. Did decedent in his/her lifetime make a transfer, the consideration for which was transferee's promise to pay income
to or for the benefit or care of transferor? (Answer "Yes" or uNo".) -lP~lo~-
8. Did decedent, at any time, transfer property, the b61eficial 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 11No".) No
9. If the answer to eight above is .. Yes," was the power to alter, amend or revoke the interest of the beneficiary reserved
in the decedent alone or the decedent and others? (Answer 11Yes" or .. No".) __ _
REV•453 {1·80)
• COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "0"
BENEFICIARIES
(Instructions on Reverse Side)
Estate of ___ Mio:Oioi:la~o.~.r~g;caa.~r~e ... t...._ .. n~ • ._..:;Wz.ca:L.ll'o.ik~e'"""'"r----------
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED
DECEDENT
C'1 .C """ 'h .... +l.. '!.i .. 1 t,.,.,.. Uua.,.,.. _, -'-.... . ., --<J' .......... ,, ~~ , ~+'h C!+ 't.Ttaf f"o"+"" ., .,
Ohio
loH1 1 i om n }!J p, 11~.,. ·-.........
'.)f"ib. 1:\+h ~+,...c.o+ M"n"'"'m.1n • 15057
. T "''h"' T\T T . WA_, ll-A.,. .Jt" """"""' ........
R.D.#@ McDonald Pa.
The above beneficiaries are living at this time except for the following:
NAME
DATE OF INTEREST OF BENEFICIARY BIRTH
,.. .. .6.1. A _,
v ......... .._ ... ~ .... .., ... _ ¥6 .........
~ ........ '!: . --·-
'----_...--...-----• ,"'_ r--.----.··· ..... .......... -~] '",..«:! J'\"~:~t-+him ·-"
.... '"""''"" ?1 •r'""'" "'""""· .+'h .; __ .,.A .,
I
~ J
DATE OF DEATH
-'-:, , ·INSTRUCTIONS FOR SHCEDULE "D"
l. List full names and addresses of all who have an interest in the estate
either vested, contingent or other interest.
2. Indicate the beneficiary's relationship to the decedent. Specify if
stepchildren or illegitimate children are involved.
3. Indicate "Yes" or "No" if the beneficiary survived the decedent.
4. Indicate the date of birth of the beneficiary if the interest is a life
interest, term certain interest or a future interest.
5. Indicate the interest of the beneficiary in the decedent's estate.
For example: Specific bequests of a diamond ring, savings bonds
or cash of $5,000; bequest of 25% of residue; remainder interest; etc.
6. At the bottom of Schedule "D" state those beneficiaries who are not
living at the time the return is being filed and include date of death.
. . "'
..
------------------------------------------
RE•V-45~'(1·80) COMMON~-EALTH OF PENNSYLVANIA
. DEPARTMENT OF REVENUE
'TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
ITEM
NO.
NONE
DESCRIPTION
SCHEDULE ."E''
JOINTLY OWNED PROPERTY
1 (Instructions on Reverse Side)
TOTAL
MARKET
VALUE
p
ER -VALUE OF
CE DECEDENT'S
N INTEREST
T
TOTAL THIS PAGE
DEPARTMENT
VALUATION
(Official Use Only)
, ...
•' • .. ' .... ~~ •• }I; J
INSTRUCTIONS FOR COMPLETING SCHEDULE "E"
0. .0 'I .. ... ..
~1. . ' I
Schedule "E" must include all property, real and personal, owned oy the decedent jointly with another
party or parties as joint tenants with right of survivorship. Both tangible and intangible property are to be
included. List real estate first.
1. Describe all real property as indicated in the instructions for Schedule "A". Describe all personal property'
as indicated in the instructions for Schedule "B". Include the name, address and relationship to the
decedent of the co-owner (s) and the date the joint ownership was established. · ·
2. Indicate the total market value of the jointly owned property.
3. Indicate the percentage of the decedent's interest.
4. Indicate the market value of the decedent's interest.
l' '"'C t:l n E; t:r:1 > :;; -> 0 0 (f) z 0 -C'l n e t:l ...., z ~ z t""
t:r:1 > 0 9 t"" t:r:1 :;::: z ~ -z z t:r:1 ...., t:r:1
...., z
9 0 ...., >< (f) t:r:1 -(f) z 0 (f) 0 ....,
0 '"rj '1:1 ::0 -~ c tor:: -tor:: 0 -z (":. -· > t""
~
(f)
t%1
0 z t""
>< >< ><! -t:r:1 tT1 > > :::0 :::0
--
-
REV-455,(1.-80)
eoi\1:\1QNvV.EAL TH OF PENNSYLVANIA · • u"CPARJMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "F"
STATEr.1EfH OF DEBTS
AND DEDUCTIONS
:====·-=.:.·:=.·.
Estqte of f.lt"J'"&Z;Q!'Ot ;"). ~:nll:er Date of Death-----------File No.------
WHEN CLAIMING THE FAMILY EXEMPTION, COMPLETE THE FOLLOWING:
Claimant-----------------Relationship to Decedent-------------
Claimant's Address-----------------------------------
: ITEM DATE NAME OF PAYEE REMARKS AMOUNT NO. .., , .. Q h?, '69 ·-,,._,,.,...,,-,+ T , .... h,......, h ~ , r-1 • rr · ro• . , . ., " '"'1-rc: ... , -·~ ~ ..... ~ ..... ~ ....... ----........ ll ........ t"'t"---~ .._V.;;/ . , , ('I /')7. /C:r, r•,,....., f, 1 ··~ ,-!-• ,.-I --~l ".TJ .._ • .., ............ lA ....... j.JQ ... .I..I. ~ .._ .• v· r
7, ] 0/2~/6q Bell 'l'elenhone telenhone. ..hlll 7 'iR __
4 .. 0/23/69 Col. G~s ~as bill ?q.oo
5 ] 0/23/69 \':est Penn Pm·1er electric bill s.gq_
6 1 0/25/69 Hichael Gaitens insurance 57.00
__ 7 11l /l0/6q ~~r " /\.. Griffi:th real es~ ...tax ~1. 7~.
R 1 11 /1 () /fiq \'!, h nr~hf.l;r. .,..,r. .r) mP-rlir.!:!1 · 1? 60_.
q 1 l1 /1 n /Gq ·\·1 illi~m TJ Hodrrers f'uner.n f11ner::>J ~c:::e..s 1 7,~h (Jf'
li1 11'!/'" ILdhQ v ,.,_ r!l"'i-ff'i+:h t . ren1 es.:ta±.e. .±ax t:;() Q'i
11 1 I? /8/6q Colin 3chre.i ver 1;·1orist flm·mrs -.BT.rul.e. 1 n .LJ
12 12/U/69 '.<Jilliam Bailcv. H.D. medical 154.0~' ..
1'3 c; l/25/70 f.lercv Hosnital medic£~1 140. (1]
' .
14 12 . l/8/69 Kurtz r1onument Co. · c.rrave rnar.ke...r_ 1 ?O • .{V·
15 5 /5/72 John C-.·Hogers, Atty. Attorney fees ..::1-t .. ,..,.. ,-rr:J:;. v,
"i rJC?S. ~
...
-
\
-
...
L 1-<d 11
TOTAL THIS PAGE I .
·''·f"l ...,~ .. . • . ..L ....
I hereby certify that to the best of my knowledge and belief the foregoing is a just and true statement of debts, funeral
expenses and expenses of administration submitted to the estate as deductions for Inheritance Tax purposes.
SIGNATURE OF ATTORNEY/FIDUCIARY DATE
OFFICIAL USE ONLY
DEBTS AND DEDUCTIONS ARE ALLOWED IN THE SUM OF $ C;..:J/. // AT ~;: PERCENT.
=~~ "&~~ f~;?J-/'0
DATE
---··-··--· ---------·-------·-------
'
·;.'
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF FIELD OPERATIONS
P. 0. BOX 2970
REV-518 {3-79) HARRISBURG
17105 IN YOUR REPLY PLEASE
REFER TO
Investigation Division
NOTICE OF FILING OF APPRAISEMENT
John N. Walker
(Executor or Administrator)
In Re: Estate of _____ _.:o.:M:.=a.::..r..._ga=r::.:e::..:t=-..e.D~.'--'~W'""'a_.l...,.k .... er..._ ___ _
Washington County-File No. 63-69-1149 -----------------
Dear Mr. Walker:
Origin al You are hereby notified that the ----M-! ......... I"'!f'T.....t-----ft--4m:r!Hn:......------------Matgatet fi. Walket appraisement in the estate of.-:-:----=::---:-:---:-:-:-::-:-:---:-----------------
has been fi I ed in the office of the Register of W i lis of -..n:W4a~shu.1,y" n'-llg:.,.!t=-=o~n~:--:-:--~-:----:----.----:-:--.--
County on August 29 , 19 80. Said appraisement reflects the following valuations:
Real E~ate __________ ~4=2~,3~0~0~-~0~0~-----
Personal Property _______ _;3=9<...>...::6=5c...:.9_,_.=1=2----
Transfers --------------------
Jointly Owned------------------
To~l 81 959.12 -------------~~~~~----
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
(6%) 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 Inheritance and Estate Tax
Act of 1961, 72 P. S. 2485-1001, P. L. 373.
Date August 29, 1980 Sign...J),. -/2
Title Appraiser II
DOD: 10-1-69
NOTE: This is not a bill.
INHERITANCE TAX SUMMARY SHEET REV•<484 EX l2-80) (BUREAU USE ONLY)
' File Number _____ 6_3_-_69_-_1_1_4_9 ___________ _
Estate Name _____ M_a:::...r::..!g~a:::..:r=--e=-=t=-=D:...:•:._:_W:..::a:..::l~k:..::e.=r _________ _
Date of Death _____ 1_0_-1_-_6_9 _____________ _
Social Security Number--------------------
REPORT OF INHERITANCE TAX APPRAISER
I, the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Washin~ton
Pennsylvania, do respectfully report that I have appraised the real and personal property as reported in t e 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: August 29, 1990 r~~R ~Cta" \!::} lNHERlTANCE TAX APPRAISER
ADJUSTMENTS
INVENTORY VALUE AS APPRAISED CODE (HARRISBURG USE ONLY) REMAINDER APPRAISEMENT
Real Property (Schedule A)
Personal Property (Schedule B)
Joint-Held Property (Schedule E)
Transfers (Schedule C)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
Valuation of life estates or
onnuitiese • , • • • • • • e • • • •
FOR USE OF REGISTER ONLY
$
RATE
Tax on $ 75 825. 01
!...? 100
39,659.
81,959.
6,134.
75.825.
Tax on S -----'---------1-----
Tax on $
Tax on $
Tax on S
00 00+
12 10+
20+
30+
12
11 40=
01
FACTOR
6%
15%
PRINCIPLE VALUE
COMPUTATION OF TAX
$
s
s
$
CODE
92+
93=
CODE'
Exemptions ======::::::;:;~;;:m;=::f;n::;====
Total Estate -------'--),_I:Sl_)._._UI! ___ _ 4,549 59
Less Credits
DATE OF PAYMENT
TOTAL TAX
INTEREST FROM
BALANCE
AMOUNT PAID
s ____ _
1-1-71 TO 9-12 BQ
DISCOUNT
+ s. -----
+
BALANCE
INTEREST
s ____ =
----=
$----------+--
$ --------,J'!,..,.-e"+-f-1:-++-
S-------...l-,_..L.;r:~---0+-
TAX CREDIT
$ ____________ _
$ _____________________ _
INTEREST FROM-----
BALANCE DUE
TO ____ S --------------------
5
·-
REV-457, (1·80)
COMMO~WEALTH OF PENNSYLVANIA
1 DEP,A.RTMENT OF REVENUE
.• TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
INHERITANCE TAX
APPRAISEMENT
Estate of __ _;.;;M.;;;.ar;;;,jg_.a;;.:r:...;e:...;t;.....;;D;..;..~W.;;;.a.;;;.lk;.;.e;;;.;r~---------File No. 63-69-1149
County _______ W~a.;;;.s~h~~;;.:·n~g~t:...;o:...;n~---------------------------Date of Death -----:1~0:...-....,.1_-6~9"------------
In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent aftef 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.
PROPERTY REPORTED BY THE ESTATE DEPARTMENT'S
APPRAISED VALUE
1. TOTAL REAL PROPERTY-SCHEDULE "A" 42,300.00
2. TOTAL PERSONAL PROPERTY-SCHEDULE "B"
1Q ~r:;Q 1?
3. TOTAL TRANSFERS-SCHEDULE "C" .. .
4. TOTAL JOINTLY OWNED PROPERTY-SCHEDULE "E" . .. .
.. TOTAL REPORTED PROPERTY 81,959 .12'1
PROPERTY NOT INCLUDED IN RETURN BUT APPRAISED BY THE COMMONWEALTH ~
I
-r· . ' '
,.
.. . '
~
TOTAL UNREPORTED PROPERTY
TOTAL GROSS ASSETS ~1 Q~Q 1'>.
LIFE ESTATE OR ANNUITY CALCULATION
I do hereby certify that the above appraisement is made in conformity with Pennsylvania law and has been filed this day
with the Register of Wills. ~ !:>LA~ )2 8-29-80
APPRAISER DATE
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(OFFICIAL USE ONLY)
WILL
NO. · YEAR ____ _
ADMINISTRATION
NO. YEAR ______ _
ESTATE OF Uargaret: B.: Hallter
ADDRESS McDonald.
COUNTY OF wa-shington
DOCKETNO. ___________ _
PAGE NO. ____________ _
LINE NO: -----------------
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COMMONWEALTH OF PENNSYLVANIA ,,
.. DEPARTMENT OF REVENUE
" · · .,.,. ·1 ''"-·"'."'!' G'"flr-E \Vf,S~·L•J~~!~~· l:,~,h~'-t u.
244 Wasb!ngten lrast Bui:~ing
Washington, PA __ J53D,!J
BUREAU OF FIELD OPERATIONS
INHERITANCE TAX DIVISION
Bureau of Fielq Operations
216 City County Building
Pittsburgh,Penna.l5219
Dear Sir,
April 23,1'980 IN YOUR REPLY PLEASE
REFER TO
Re: Estate of Margaret Walker
Late of McDonald
File No. 63-69-1149
Date of Death: 10-1-69
Kindly give us values as of October 1,1969 on the enclosed
Real Estate. ~ ·
Assessed Valu~~
Market Value 1,500.00
Th{s request is in duplicate. Kindly place your value on the
opy and return it to us and keep the original for your file.
Thank you.
truly yours, ~ ·.
. ~~
Dominic R. DeMaria ~
Appraiser II
Washington county
.-----------------------------
REV-1607 EX (12-88)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BURI:AU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 1 7 1 2 8-060 1
ESTATE OF WALKER
DATE OF DEATH 10-01-69
MARGARET D
INHERITANCE TAX
STATEMENT OF ACCOUNT
j
ACN 101
DATE 1 _ -89
FILE NO. 63 69-1149
COUNTY WASHINGTON
NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS FORM WITH YOUR TAX PAYMENT
TO THE ADDRESS SHOWN. MAKE CHECK PAYABLE AND REMIT PAYMENT TO: ' PEACOCK ETAL
SANDRA L MCDONOUGH
70 E BEAU ST
REGISTER OF WILLS
WASHINGTON CO COURT HOUSE
WASHINGTON, PA 15301
WASHINGTON PA 15301
Amount Remitted
CUT ALONG THIS LINE RETAIN LOWER PORTION FOR YOUR FILES
REV-1607 EX (12-88) ** INHERITANCE TAX STATEMENT OF ACCOUNT **
ESTATE OF WALKER MARGARET D FILE NO. 63 69-1149 ACN 101 DATE 12-18-89
THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN
BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, THE APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND,
IF APPLICABLE, A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 08-29-80
PRINCIPAL TAX DUE: .................................................................................................................................. -............... . 4,549.50
PAYMENTS (TAX CREDITS):
PAYMENT RECEIPT DISCOUNT (+! AMOUNT PAID DATE NUMBER INTEREST (-)
09-30-70 125104 .oo 4,400.00
12-28-70 124572 .oo '750.00
11-30-89 REFUND .oo 600.50-
TOTAL TAX CREDITS 4,549.50
BALANCE OF TAX DUE .oo
INTEREST .oo
TOTAL DUE .oo
* IF PAID AFTER THIS DATE SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST
(IF BALANCE DUE IS LESS THAN $1 OR IS REFLECTED AS A "CREDIT" (CR), NO PAYMENT IS REQUIRED)
PAYMENT:
. '
Detach the top portion of this Notice and submit with your payment made payllble to the name and address printed on the reverse side.
. All payments received shall first be applied to any interest which may be due with any remainder applied to the tax.
REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applica:ions are available at the Office
of the Register of Wills. any of the 24 Revenue District Offices, or from the Department's 24-hour
Forms Ordering telephone lines in Harrisburg -(717) 787-8094, i'n Philadelphia -(215) 560-2065, or in Pittsburgh-(412) 565-3601.
REPLY
TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of Individual Taxes. ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601. (717) 787-6505.
DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%) discount of
the tax paid is allowed .
INTEREST: • Interest is charged beginning with first day of delinquency, or nine (9) months and one ( 1) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1. 1982 bear interest at the rate of six
(6%) percent per annum calculated at a daily rate of .000 164. All taxes which became delinquent on and after
January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through 1989 are:
Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor
1982 20% .000548 1986 10% .000274 1983 16% .000438 1987 9% .000247• 1984 11% .000301 1988 11% .000301 1985 13% .000356 1989 11% .000301
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest c;;lculation to fifteen ( 15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the Not'ce,
additional interest must be calculated.
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PA.
In Re:
Estate of
ORPHANS' COURT DIVISION
::~= ~:?
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MARGARET D. WALKER, ~~d-:.::
Deceased
BEFORE:
TIME:
APPEARANCES:
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HEARING ON INHERITANCE TAX CITATION
THE HONORABLE PAUL A. SIMMONS,
Judge of the said Court
Wednesday, November 30, 1977
At 10:00 A.M.
David Abrams, Assistant Attorney
General, Representing the
Commonwealth of Pennsylvania
John C. Rogers, .Esquire
Representing the Accountant
Janet A. Jackson
Official Court Reporter
I
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THE COURT: All right, the next estate
is Margaret D. Walker. Mr. Abrams?
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MR. ABRAMS: Your Honor, this case comes
before the Court on a petition for citation
filed by the Commonwealth for purposes of
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obtaining an inheritance tax return. The case
once again, is the Estate of Margaret D.
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Walker, Deceased, Inheritance Tax Number
63-69-114. In this case, a citation was
i ~ • :c ~ issued directing the personal representative
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to file a tax return. The Commonwealth has
not received an answer nor has the return been
filed. We would once again request the Court
~ ~
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w
t the affidavit of service.
~ ~ f I I ~ • (Affidavit of service marked Exhibit A)
~
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~
e this matter, Mr. Abrams?
MR. ABRAMS: I have not received one,
your Honor.
THE COURT: All right. Mr. Rogers do
you represent the Estate of Margaret D.
Walker?
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MR. ROGERS: Yes sir, I represent John
Walker, the executor in this estate, and I'd
like to enter_ my appearance. I believe that
most, if not all, of the inheritance tax in
this estate has been paid on account. There
are about six parcels of real estate and in
the last two or three months we have set_out
to sell the various parcels of real estate.
And I think we have sold something like four
parcels and have one or two more properties
to sell. When the process of selling those
properties_---
THE COURT: Well, t~ti~t i~:possible just .. ~ ... --~ to put them in at an 1nventory price?
-' ' ... ..:. "' ' .
MR. ROGERS: WeJre ~n ~he_process of
' ~
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cleaning up the whole-:-·mafter~ and .. .I would like
an extension of 60 days.
. ' -
THE COURT: Well, in-·the event you can't
. ' sell them, I think yo~, ought t~ g~ ahead and
just.file an inventory~7-·
MR. ROGERS: I think we will.
THE COURT: And list these properties---
MR. ROGERS: But I hop~2over the next two
months we'll have sold the assets.
3.
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THE COURT: Just for the record, I do
note in the file that payments were made on
account on September 30, 1970 of $4,400.00; on
December 28, 1970 of $750.00, paid on account.
Has any money been paid since that time?
MR. ROGERS: No, your Honor.
THE COURT: All right, so there is
approximately a little over $5,000.00 has been
paid on this account. However, the return
should be filed and if you cannot sell the
properties within 60 days, inventory the
property at its appraised value and file the
return, and also a statement of debts and
deductions, all righ~?
MR. ABRAMS: Your Honor, once again, I
have the affidavit of service and I would lik
to have it introduced into the record.
THE COURT: Just a minute, now, Mr.
Rogers. All right, the Court will continue
this matter generally until January 30, 1978.
That's on a Monday.
MR. ABRAMS: I have a closed order like-
wise, your Honor, as with the other cases .
THE COURT: All ri we'll ut that i
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the file in case it's necessary
END OF PROCEEDINGS
*********
I hereby certify that the proceed-
ings are contained fully and accurately in the notes taken by
me at the hearing in the above cause and that this copy is a
correct transcript of the same.
eporter "
The foregoing record of proceedings
at the hearing in the above cause is hereby approved and
directed to be filed. Judge Simmons is now serving as Distri:t
Judge of the Wes:ern District of Pennsylvania. Judge Rodgers
has been assigned as President Judge of the Orphans' Court
Division pursuant to Administrative Regulation Amended,
filed July 3, 1978 .
,r.;
j Samuel L. Rodgers, J.
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IN THE COURT OF COMMON PLEAS OF WASHINGTO~COUNTY, PA .
In Re:
Estate of
MARGARET D. WALKEn,
Deceased
ORPHANS' COURT DIVISION
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HEARING ON INHERITANCE TAX CITATION
BEFORE:
TIME:
APPEARANCE:
THE HONORABLE PAUL A. SIMMONS, J.
Monday, January 30, 1978
At 10:00 A.M.
David Abrams, Assistant Attorney
General, Representing the
Commonwealth of Pennsylvania
John C. Rogers, Esquire
Representing the Accountant
Janet A. Jackson
Official Court Reporter
2 .
THE COURT: The next case is the case
of Margaret D. Walker. Again, this is the case
of John Rogers. Did you attempt to get a hold of
Mr. Rogers in regard to this case, too, Mr. e Smith?
~ z MR. SMITH: Yes, your Honor, we did
I ~ contact Attorney Rogers regarding the Estate of
z z M & Margaret Walker. Again, his response was that he
i ~ e knew nothing of the hearing that was scheduled
z i • for this woman .
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Number 63-69-1149. Would you have a response to
o ~ that Mr. Abrams?
~
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this matter was originally sc~eduled, I believe,
& • • ~ in November -November 30, 1978, at which time
* ~ 0 » Mr. Rogers was present in court and requested a
~ ~ t continuance, which the Commonwealth consented to
~ to January 30, '78. Given the fact that no answEr e has been filed nor has a return been filed, we
would once again request the Court to direct the
rule be made absolute and---
THE COURT: Actually, that should be
' I citation.
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MR. ABRAMS: The citation be made abso-
lute, and that the personal representative
be given until the 20th day of March to file
e the return.
THE COURT: Very good. The Court will
~ make the order. Again, I say to you, Mr. z ~
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Smith, will you please z see to it that Mr.
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i ; MR. SMITH: Yes, your Honor, I will. fi
• E e .ii THE COURT: So there won't be any con-g ' 3 . fusion as to notice. ii :J
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I hereby certify that the proceed-
·ings are contained fully and accurately in the notes taken by
me at the hearing in the above cause and that this copy is a
correct transcript of the same.
0
The foregoing record of proceedings
at the hearing in the above cause is hereby q.pproved and
directed to be filed. Judge Simmons is now serving as Dist-
rict Judge of the Western District of Pennsylvania. Judge
Rodgers has been assigned as President Judge of the Orphans'
Court Division pursuant to Administrative Regulation Amended,
filed July 3, 1978.
Samuel L. Rodgers, J •
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r IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PA. I
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' ( Orphans' Court Division )
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' c:i BEFORE: The Honorable Paul A. Simmon'S, J. c: .. IJ
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1-A. M.' in Courtroom #5. c ;,
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l.l APPEARANCES: David Abrams ii: II. Special Assistant Attorney General " e Commonwealth of Pennsylvania
345 Fourth Avenue, Suite 906
Pittsburgh, Pa. 15222.
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Mary Jane Dreyer
Official Court Reporter
I
2.
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MR. ABRAMS: Your Honor, three cases are schedul-
..
ed for hearing today;. three cases were scheduled to have compliance
by today. Mr. John Rogers was counsel for all three cases, those
estates being the estate of: John F. Culley, number 63-77-1144;
Margaret Culley, number 63 -77 -1143; and Margaret D. Walker,
number 63 -69 -1149. In those matters, today was the date. set
for Mr. Rogers and the personal representatives to file returns. I
received a call Friday ---and the Court will recollect that these
cases have been continued, and continued ---from Mr. Rogers,
indicating that he was going to be hospitalized for an examination
with a hernia problem, and that he had difficulties, and I. therefore,
to some extent against my better judgment, agreed to extend this
matter for an additional sixty days to have him file these items,
and what I would request is that ---I don' t recollect the next time
that we have any scheduled in May, so what I would like to do is
to just have these scheduled for the May Term when we come up
here for hearings, if that's acceptable.
THE COURT: That's certainly acceptable to us,
under all these circumstances. In the light of your statements, Mr.
Abrams, the Court will make the following Order as to the estate
of Margaret D. Walker, at Number 63 -69 -1149:
--'---
ORDER •
~ .. < AND NOW, this 20th day of March,
> .J :-0 1978, upon the recommendation of Mr. David Abrams, the matter .. Li 1;. .. involving the Inheritance Tax in the Margaret D. Walker Estate
0 ..
" .. will be continued until sometime in the latter part of May, 1978,
ii < := in order to give Mr. John Rogers approximately sixty (60) days to
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Re: Margaret D. Walker No. 63 -69 -1149 4.
CERTIFICATIONS
I hereby certify that the proceedings are contained fully and
accurately in the notes taken by me at the hearing in the above cause,
and that this copy is a correct transcript of the same.
Official Court Reporter
The foregoing record of proceedings at the hearing in the above
cause is hereby approved and directed to be filed. Judge Simmons is
now serving as District Judge for the Western District of Pennsylvania.
Judge Rodgers has been assigned as President Judge of the Orphans'
Court Division, pursuant to Administrative Regulations, amended, filed
July 3, 1978.
' J.
Samuel L. Rodgers, J(/
IN THE COURT OF COMMON PLEAS OF TNASHINGTON COUNTY, PENNSYLVAN A
ORPHANS' COURT DIVISION
IN RE:
ESTATE OF
MARGARET D. WALKER,
Deceased.
)
(
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(
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No. 63-69-1149
HEARING ON RULE TO SHOW CAUSE
BEFORE:
DATE:
APPEARANCES:
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Thomas J. Terputac, Judge
Monday, March 31, 1980
John c. Rogers, Esq., representing
the Estate of Margaret D. Walker.
Kim Darragh, Esq., representing
William D. Walker.
Rose M. Pacilla
Official Court Reporter
Washington, Pa.
THE COURT: This is the
time that the Court has set for a hearing in the Estate of
Margaret D. Walker, Deceased. Originally the Court had
entered an order dated January 4, 1980, requiting that
Attorney John C. Rogers, who represents the Estate, shall fil
an· inventory and account not later than sixty days from that
date. When it appeared to the Court that that had not been
done and Attorney Kim Darragh h~d written to the Court on Mar
11, 1980, we set another return day to show cause why sanctio
should not be imposed or why Mr. Rogers should not be held in
contempt of court and this is the return day and time for
such hearing.
Mr. Darraqh,
for reasons which I am unable to understand, apparently
through some nix up, you did not appear at the last hearinq
but apparently your client was notified, is that riqht?
MR. DARRAGH: Yes. We nevEr
had any notice on the January 4th date that a hearing was qoirg
to be held. The stipulation that was entered into was that
the account was to be filed by January 4th but there wasn't
any order ever entered, nor did I have notice that a hearing
was to be held on January 4. That's the only reason I
wasn't here.
THE COURT: All riqht.
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Now, as I understand it, as of this time, have any of the
documents been filed?
MR. DARRAGH: As far as
I know, no.
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done about the inheritance tax as far as you know?
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~ anything about the inheritance tax.
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THE COURT: Our
investigation has led us to believe the inheritance tax has
not been settled with the Commonwealth of Pennsylvania and
of course we will hear Mr, Rogers on that. Our investigation
has led us to believe that the Commonwealth's position is
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they have not been able to assess the inheritance tax.
Needless to say, there could be a serious problem here of
2.
interest and penalty. Is th~s estate subject to federal esta~e
taxes?
MR. DARRAGH: You would hav~
to ask Mr. Rogers about that·.
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THE COURT: Is there
anything else you wish to say, Mr. Darragh?
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MR. DARRAGH': No, just that
on behalf of Mr. Wa!ker, the petitioner, we are interested
in seeing whatever it takes to have this estate finally
settled.
~ THE COURT: Let the
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record show Mr. William D. Walker, one of the heirs, is present
in Court at this time. If there's no objection to the
proceeding, Mr. Rogers, the Court would like to address some
questions to you. Is the matter of the inheritance tax
still unresolved?
MR. ROGERS: Yes, sir.
We have made partial payment, I think somewhere in the nature
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form for federal estate taxes ever been filed?
MR. R,OGERS:
a payment on it.
MR. DARRAGH:
Has the 706
We have made
That ' s on th ~
3.
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I;, federal estate? I ~'~,,
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MR. ROGERS: Yes.
THE COURT: How much did
you pay?
MR. ROGERS: I went over
this with the executor here recently and I think somewhere
around $3500.00.
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impression, Mr. Rogers, that there's a penalty and interest
problem involved for failure to file the necessary forms,
is there not, on the federal estate tax.
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THE COURT: Well, there
are several problems involved, Mr. Rogers •. r·assume there's
no problem with your health, Your health is all right and
that is not a reason why this has not been done, is that riqh1?
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MR. ROGERS: t'lell, you
mean in the last several months?
THE COURT: Yes.
MR. ROGERS: I have had .. ,
personal problems, s9me health problems·, pressure in the of fie~
and I just haven't had time to do it. I have been workinq
at it and believe I will have it done within two weeks.
THE COURT: Do you think
that you should secure the help of additional counsel?
g MR. ROGERS: I very well .,
:t 1-~ may do so.
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any complications here that the Court is not aware of?
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know of, Your Honor.
THE COURT~
Not that I
You know, OnE
5.
of the things the public complains about, with some justification,
is delay on the part of attorneys in qetting cases done and
getting papers filed and so forth and when this matter first
•
came to my attention, that is a matter which concerned me and
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Rogers, you promised at that time the papers would be filed ,, •·
,some hoW' they didn't get filed. Now, ordinarily this type
of estate, even w1th federal estate taxes, should take but
one year or one and a: half years and certainly not more than
an
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is the kind of thing that breeds disrespect for the law and
you know, we realize the problems all attorneys have today
but we must demand that these estates get finished. I would
like to ~lso bring to your attention the fact of the Estate of
a: ~ Mary Cecilia Davies, Deceased, No. 424 of 66, A.A., where
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personal representative on that estate.
anything ~bout that?
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Are you aware of
Yes.
There's a
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but I don't recall, saying that this thing is ready to be
wound up and distribution m~de and that in this case, there
apparently was a four year delay and it is absolutely necessa1y
that this matter ~lso get resolved.
6.
I
MR. ROGERS: It may be
when we finish this up, Your Honor.
THE COURT: Tflere you
aware of that, Mr. Darragh?
MR. DARRAGH: No, I was no •
What's that number?
THE COURT: No. 424 of 6E,
A.A~ Now, this decedent died in about what, 1969?
MR. ROGERS: That's about
right.
THE COURT: So this was
about a year later that this letter was written to Attorney
John c. Rogers, requesting that this thing be wound up by
the Audit Clerk and Mr. Vlachos, my Audit Clerk, brought that 1
to my attention because I have given him specific instruction!
he is to check on all the estates and demand from the attorne s
that the papers be filed and these things be resolved. As
long as I am Orphans' Court Judge, I want these thinqs moved,j
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I want them resolved and the estates closed out. l ,,
MR. DARRAGH: Has the
7 •
---------------------------------.-----
Estate of Mary Cecilia D~vies -has that been settled?
THE COURT: It is not
closed out, Mr. Darragh.
MR. ROGERS: All returns
have been filed in that estate.
THE COURT: Nell, it may
be just a preliminary matter, may be just filing of final
papers, I don't really know, but you know, we certainly ouqht
to have it closed out.
MR. DARRAGH: I think we
ought to have it appe~r of record as to why this estate of
Mrs. Nalker, Estate of Margaret D. Walker, why no inventory
and no account has been filed in that estate. It is now over
ten years old.
THE COURT: Mr. Rogers?
MR. ROGERS: Your Honor,
it's only been recently that I discovered an inventory had not
been filed. I w~s under the impression I had filed an
inventory in this estate and will do so promptly.
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THE COURT: The Court
finds it very difficult to understand how this thing could be
prolonged for such an inordinate amount of time.
MR. DARRAGH : · Is there any
problem in the estate that prohibits the account being filed
and the estate settled?
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estate • The executor has been managing that, collecting
the rents, and finally decided to sell them here in the last
year and we have sold all of them except one property I think,
THE COURT: Is there
Ul ffi any cash undistributed or any bank account or certificate of .... a: 0 ~ deposit?
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THE COURT:
There have
That's kind
of risky~ in view of the fact the inheritance tax and federal
estate tax has not been resolved, Mr. Rogers. Isn't that
rather risky?
9.
10.
MR. ROGERS: T~7ell, we have
paid what tax we owe, Your Honor. I made a good estimate I
believe at the time.
THE COURT: TNell 1 Mr.
Darragh, Mr. Rogers has asked for a two week extension from
today in which to file the inventory and presumably the accoun •
Do you have any response or any comment on that or would you
like to discuss it with your client?
MR. DARRAGH: I would first
like to hear what the present status of the preparation of the
inventory and the account is. Has anything been done in the
last five months?
MR. ROGERS: Yes. I have
been working at it and I believe I'm going to be able to file
it within two weeks, both the inventory and the account.
THE COURT: Nell, the
Court is a little distressed about the fact that at least
within the 60 day period, Mr. Rogers, the inventory should hav~
been filed as you had promised to do and it was not.
Are there
any other questions you wish to address, Mr. Darragh?
J
11.
MR. DARRAGH: Anythinq you
would like to know about that, Mr. Walker?
MR • WALKER: Nell, I'm • upset about certain things but I don't know whether to address
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i 0 if two weeks is granted and you don't 1-happen, Mr. Roqers, C) . z
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Court will be in a position then of imposing sanctions or I
finding him in contempt of court and whatever r.emedies
are available and of course, that will involve certification
to the Pennsylvania Supreme Court, I would not like to see
that happen but I must insist, Mr. Rogers, that this be done.
MR~ ROGERS: I understand,
·Your Honor.
MR. DARRAGH: Under those · ·
circumstances, Mr. Walker, do you have any objection to a
two week extension?
MR. ~!VALKER: Not under the
circumstances, if I know it is going to be finalized. I'm
more than willing to go along with the Court.
THE COURT: Mr. Walker,
I'm going to insist that these estates, not only this one but
a few others like it, they must be processed and must be
finalized. The law demands that and the heirs and persons
involved are entitled to see that this is done and that the
law is carried out and people get their just inheritance. I
think this is very unfortunate this matter has dragged out so
long but I think that Mr. Rogers has had a good reputation
in the community and the bar association for many years, but
you know, we cannot condone this kind of delay, this kind of
inaction. We just can't allow this to continue. I suppose
were it not for his past good behavior, the Court would take
a very difficult position on this and let the Supreme Court
of Pennsylvania make an alternate decision on what should be
done. I'm inclined, therefore, Mr. Darragh, to grant his
1
request under the circumstances but I want to make it clear
there will be ·not another extension. Mr. Rogers, is there
anything else you wish to say or anything you wish to offer?
MR. ROGERS: No, Your
Honor.
MR. WALKER: May I
address the Court?
THE COURT: You may,
Mr. t~alker.
MR. WALKER: lf\Jhat would
happen if as you say, you sent it on to the Supreme Court?
What's involved there, the time, etc.
THE COURT: Nell, I
cannot speak for the Supreme Court of Pennsylvania or
Disciplinary Board. I would imagine that they might take
additional sanctions against him and perhaps impose a
suspension of law practice and/or fine.
MR. WALKER:
My main concern is getting this thing settled.
losing money and are all upset.
Thank you.
We are all
13.
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THE COURT: I appreciate
your indulgence and certainly think you have a right to be
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MR. WALKER:
Your Honor.
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further.
THE COURT:
Mr. Rogers?
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Thank you,
Anything
I have nothins
Anything else,
I have nothirg.
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l hereby
certify that the proceedings are contained fully and accuratel'
in the notes taken by me during the hearing in the above cause
and that this copy is a correct transcript.of the same.
The foregoing
record of the· proceediX:gs of the hearing in the above cause
is hereby approved and directed to ·be filed.
. ~ " ·~~
Thomas
15.
•
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
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~IN RE:
> .J > ~Estate of
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( No. 63-69-1149
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RETURN DAY ON PETITION FOR CITATION
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THE HONORABLE THOMAS J. TERPUTAC J •
FRIDAY, J~NUARY 4, 1980
John C. Rogers, Esq., Attorney
for the Estate of Margaret D •
t-Jalker
Rose M. Pacilla
Official Court Reporter
L_ ____________ ~ ________________________________________________________________ _L___ --
•
•
•
2.
THE COURT: This is the
time set for a hearing on a return day on a petition for
1 citation filed by William D. Walker and on his behalf by Attorn y
i Kim Darragh. The citation was duly issued upon decree of
I I i Judge Rodgers, returnable to this time. The citation was
~originally issued on October 18, 1979. Mr. Rogers, I under-z < > ~stand you are the attorney for the Estate of Margaret D. Nalker
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MR. ROGERS: That's right.
THE COURT: I also under-
~ stand the hearing was set for 9:3 0 a.m. and Attorney Kim Darrag·if
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~petitioner in Court?
MR. ROGERS: No, the
petitioner is not in Court. In Court, however, is the executor,
whom I represent, Mr. John Walker.
THE COURT: The Court
•
•
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.
recognizes Mr. John t\falker. Mr. Walker, has your brother said
he would be here this morning?
MR. t'JALKER: No. My
understanding is he would not be here. The attorney advised
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~ MR. ROGERS: My understandi~g z ~is that his attorney advised him it would not be necessary for z
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...: telephoned. u Your Honor, I have had complete cooperation from
a: lii Mr. T.IJalker. His records are in order. I have not been able
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~in the last month or so to wind this up but I am workinq on it u
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;and as I say, Mr. Walker's records are in order,
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paid
THE COURT:
neeri''filed?
MR. ROGERS:
Inheritance Taxes however and we have
Federal Estate Tax some $3500.00 or $3300.00.
The inventory
No, sir • He
paid on the
I am working on
it and hope to finish it up but I do need more time, Your Honor
THE COURT: Does .Mr. ,John
Walker agree with your asking for an extension of time?
4.
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MR. WALKER: I do, Your
I Honor.
THE COURT: How much time • do you need, Mr. Rogers?
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' i ~I can have 60 days, we can wind this up for certain. Cl ~ . X Cl) < ::
THE COURT: Mr. Rogers, th s .,.: u ~has been a long period of time and I can understand why Mr. Cl) e 0
~William Walker is upset ~nd concerned.
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1-health, I'm going . ~Now, unless for reasons of Mr. Rogers, to 0 u
~insist that the documents get u filed. Now, is there any
ii: • • ~ ob]ect~on from you, Mr. John Walker?
e
MR. JOHN WALKER: There's none,
I Your Honor. I I
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0 R D E R
AND NOW, this 4th day of January, 1980, after a
hearing thereon, it appearing that neither the petitioner nor
his counsel have appeared, but in any event, under the
o(
~circumstances, the Court orders and directs that Attorney > .J > ~ John Rogers, who represents the Es·tate, shall file the
Ill II.
i Inventory and Account not later than sixty (60) days from this
0 t-~ ~date.
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Thomas J. ;rerputac, ~dge
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• I hereby certify that the
proceedings are contained fully and accurately in the notes
taken by me at the hearing in the above cause and that this <
z ~copy is a correct transcript of the same.
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Reporter.
The foregoing record of
~proceedings at the hearing in the above cause is hereby
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and directed to be filed.
Thomas J. Tfrputac, ~ge
------. -----~----...---------------------------------.---1
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THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
~IN
Ill .. RE:
~ESTATE OF
~ ~MARGARET D. • <
Si:Deceased. ~
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§APPEARANCES : t .0
WALKER,
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~ No. 63-69-11'4 9
)
)
)
-;
HEARING ON THE ESTATE OF
MARGARET D. WALKER, DECEASED
Thomas J. Terputac_, Judge
Tuesday, May 26, 1981
John c. Rogers, Esq., Attorney for
John N. T. Walker, Jr., Executor
Kim Darragh, Esq., Attorney for
Nilliam D. Walker
Susan L. Harris
Official Court Reoorter
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l!Present in chambers are John C. Ro~ers, ::<:sq., Jo~~-:J .-;:,-~~~-lk_e_r~,
~im Darragh, Esq., and r.villiam D. Nalker.)
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! THE COURT: This
is the time set for a hearing in the
Estate of Margaret D. Walker, deceased.
The purpose of the hearing before the
Court, which is being conducted in
chambers with the concurrence of Attorney
John c. Rogers and Attorney Kim Darragh• . .
i
for the purpose of determining when thei
stock certificates can be distributed
to the three heirs involve1 an1 w~en
the cash or it23 enruivalent "'!'l.-3.V he
::-:ontri'cmte."l to th.e t',1ree "leirs.
You are John N. T. Walker, the Executor of the
Estate of Margaret D. r~alker, deceased?
,A I am.
Q And, John, do you have a copy of the decree of
Judge Terputac of October 20, 1980?
I do. I turned it over to 'v!r. t;!.oners the 1ast
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THE
Court has available the original
adjudication and decree indicated
October 20, 1980, for Mr. Walker's
'
perusal if he wishes. I I would just as~
you if you would take a moment and
look at that. Do you recall the form
that you--
MR. ROGERS: That'
the same thing •
MR. DARRAGH: If yo
wish, you might want to hold on to it,
so that I can ask some questions about
it •
With respect to that decree that you have in
front of you, has there been any contribution of
any kind since the date of that decree?
No.
would you tell the Court why not?
I have no excuses for not making that decree. I
have no valid excuses. I will grant that there
was one question in my mind. First of· all, I
didn't know how to proceed exactly with ~this
decree. .. Number one, the thought eriter'.ed in my ind
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' I if I take this like a piece of pie and cut it up:
into pieces--in three divisions here, I have alsd
a true expense, and nothing was ever determined.
I didn't know what I was to determine, this, or
I thought in my mind that it would be appropriatE
for Bill, my brother Bill, and Mr. Rogers and I
to sit down and decide exactly what the
distributions should be, but that some cash shou d
be left in the checking account, because I know
that I am going to have to file 1981 Federal and
State taxes. I will have brokerage fees, and I
have personal property taxes to pay. So, I just
can't clean the Estate out, and I wanted to know
just exactly how we go about this.
What is there in the Estate presently, in the wa~
of cash or its equivalent?
In the checking account?
In all sources of ownership, either in certifica es
of deposit or in a savings account.
Well--
What funds are there?
Tha~ I would have brought in my interest books
and so forth with me. I know that there is this
plus--
Well, John, didn't you think you would need that
or be asked about that today?
About what?
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About what money there was for distribution and
where it was and what income it has produced
since the date of the decree?
I believe that you would ask me whether I had
made a distribution, but I didn't know you would
ask me how much money I had in the account, no.
I was prepared for that, but I can tell you that
I do not have that amount plus what I deposited.
For instance, we sold the last piece of real
estate--it was handed out of the Estate on
5.
December 31 of 1980, and--but I didn't receive t e
check on it until sometime in March.
Is that the piece that was $3,500.00?
Right.
So, that's been cleaned up?
Right, and I had also taken, and I did not renew
the CD notes, beca·use I expected to make a
distribution within the monthly period.
What did you do with the principle interest on
the CD when it came to you?
It's in the savings account.
Well, why didn't you make distributions of that
to your brother and your sister so that they cou d
go ahead and invest it in a CD or whatever else
they wanted to do with it, rather than have it
sit in just a savings account and draw five and
------il----------~-I
quarter percent?
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I can't answer you. As I told you, I have no
excuse for it, so I can't answer that.
Has there been any dividends delayed on the stoc
or paid on the stock?
Yes. I made a deposit into my--I deposited thos
into the checking account.
Wouldn't they more than offset any expenses that
you might have in closing up the Estate?
I don't know that.
What expenses do you anticipate that you might
have?
Well, there are things I'm not sure of. In othe,
words, I will have taxes to pay yet in 1981.
On what?
On the Federal and State Income Taxes, Federal
Returns, and I will have again--
Basically the interest accounts?
Right. I can't give you an even estimate on wha
6.
the current expenses would be, but I do think th t
some money should be left in the account.
Well, why not? What would prevent you from
making distributions in accordance with that
decree?
I will be making distributions in accordance wit
that decree.
And that decree calls for just under $32,000.00
to be paid to your brother, Bill, and about
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$26,000.00 to be paid to your sister, Elizabeth?
Well, see, that decree calls for $38,000.00 some,
less $7,000.00 some that he was advanced many yea s
ago.
Right. And do you have that money to pay them?
Oh, yes.
You can do that?
I could do it tomorrow.
THE COURT:. You d
not know if you have any certificates
deposit? Are you saying everything is
in checking and savings?
MR. WALKER: It's
in savings, and in my checking account,
I have a little over $800.00.
THE COURT: All th
rest of it is in the savings account?
MR. WALKER: The
rest of it is in savings, and I think
you understand, and I think if you rec 1
at our hearing--at that hearing, I had
certificates of deposit at that time,
and it was agreed that we would leave,
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and my sister and Bill and myself agree
to le~ve "the certificate~ the certifica es
of deposit until the end of the year,
bedause they matured on December 28,
and that was understood. So then I
just left the interest, and then I
transferred the inteiest and everything
over into a interest banking account •
THE COURT: Mr.
Walker, why didn't you, right after
the first of the ·year when the certific tes
became ·-due, agree with your sister and
brother to retain some dollars for
possible taxes and give them all the
rest of it? Why didn't you do that?
MR. WALKER: I can'
answer that, Your Honor. I don't know
why. There was no problem as far as
that goes.
THE COURT: Why
wasn Yt the stock certifica.tes--why
weren't they turned over to the broker
right away or whatever you; were going
to do with it?
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understanding was, was that there was a j
discrepancy on our accounts and on ou
stock certificates, and in that there
was--! did not have 52 shares of Conoc ,
Stock, so, therefore, I never pursued
it anymore. I wrote to Conoco on
December 2, I believe it is, and asked
them about obtaining the stocks, and
they have sent me back a lost stock
certificate, rather an affidavit, and
then they asked me to submit $98.00 fo
a bond, and then I talked with Mr.
Rogers about it. He said that perhaps
I didn't receive 'it. so, therefore,
what I did, when this hearing was
announced, I contacted the Stock Servi s
of Conoco and talked to Mr. Fremond,
and he told me to forget the lost
stock affidavits, to sent him a copy
of the death certificate, a copy of my
certificate of autho'rity, and he would
send me an affidavit of renewal. I
haven't received that as of yet. But
he· said as soon as he ·.received that, h
would reissue the stocks in the name o
the Estate.
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You say when you filed your first inventory in I
April of last year, you lised the 104 shares and:
it would appear that at that time when you filed ·.
that inventor-y-that you had the 104 in your
possession?
Well, if you recall at that time, I wasn't aware
of where the stocks were. You ha·d asked me that
.question before, and I told you I didn't know
where the stocks were. Mr. Rogers thought that he
had them,· so consequently, I didn ··t do anything
more than :that. But then when we looked around,
John told me that he did not have them. He went
to the safety deposit box, and that's where I
located the stocks. But it had been--I had neve1
act~ally--the only--I never did see. ·the stocks.
I do rec~ll that I was there when they made an
accou.nti~g right after my mother died, and there
was an investigator from the Estate who checked
the stocks, and that was the last I saw of them.
But the stocks were never really handed to me •
They were just left in the safety deposit box?
They were put back in the safety deposit box, anc
I never went into the safety depsoit box. I hadl
no reason to, because I didn't know anything was
in ther~.
How about when you got stock dividends in the
course over the years? Would you put them in thE
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safety deposit box?
Not the dividends, no.
No stock dividends?
No. I had those in my house at home. You mean
the slips?
Yes.
Yes. I only had one, the other--that's the one
I am talking about. I never even seen the Conoco
Stock. At least to the best of my knowledge I
didn't.
Well, all right. 'fhen Bill.can anticipate he wil
receive a check for his share of the Estate in
accordance with the decree of the Court?
Yes, I will.
THE COURT: How
much money do you need .to hold back for
State and Federal Taxes? Certainly by
now, Mr. Walker, you ought to be able
to know approximately how much you need
MR. WALKER: Well,
in the back of my mind, I felt that I
should have at least $1,500.00.
THE COURT: That
seems kind of high.
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MR. ROGERS: If I
may interject. He will have brokerage
commission fees to pay. I believe the~
are, what, 10 issues of stock there on
each company. I think they will charge
about--anywhere from $30.00 to $35.00
per company.
THE COURT: All
right. Well--
MR. ROGERS: That's
$300.00, $350.00, maybe.
THE COURT: I
understand that. I think Mr. Darragh
will agree 'to that. Now, how about
the ·taxes? How much are you going to
need for those?
MR. WALKER: Well,
I mean, every year of course, I will
grant you that the years I needed it
the most, particularly When I was
selling the property, that's when I had
to pay out large sums of taxes. Now,
I don't have any idea what the dividends
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will be for 1981.
THE COURT: Mr.
Darragh.
What I wanted to ask you, John, just before we hac
the hearing in October out of which the decree
arose, you provided information that just before
that hearing that you had paid $1,700.00 as
interest in penalties on tax returns.
That's true.
What was that on?
It was on the Fiduciary..returns that were filed
late.
Well, do you think that your brother and sister
ought to share those interests and penalty
assessments with you?
Well, I didn't realize I was supposed to make
Fiduciary returns out. I filed them because the
State and Federal Government contacted me, and
finally I told them I don't even have forms. Sen
me forms. I did the best I could.
Okay. What's the status of your request for
Pennsylvania Inheritance Tax refund?
I don't have--
MR. ROGERS: I have
13.
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. 14.
the figu;~:~e~~~ I haven~t file~-~~
yet. It was a couple hundred dollars. I
MR. DARRAGH: Well,
it's $700.00 and some now.
Have you been able to collect on the escrow
account on the real estate sales?
No, I haven't because I don't know where to
start on that.
·<, MR. ROGERS: I can
take care of that.
The only thing I ever did on the sale of the
property was, was that it was handled by Jim
Boy~ who is not in this area animore, and Jim
told me that because the Estate had not been
settled, certain taxes not paid, that each
I
attorney was withholding a sum of money out. Now,
I have those surn.s on the sales agreement, but they
don't specify who the attorney is or anything
like that on--I don't know how to get a hold of r· I'll probably have to search around.
You mean you don't know who the attorneys are? I I
I know one. I know Mr. Ralston.
So then, John, we are waiting for the Conoco agen
15.
to send you how many shares of Conoco?
Fifty-two.
And then I take it that it will be agreeable with
you to sit down and take care of the incomes
from the latter part of 1980 and the income from,
you know, that you have had up to the time tnat
:! z distribution was made, and which wasn't covered
~ ~ by the 'decree?
z iA ... Right •
'i ~ • i ,; ·~ MR. DARRAGH: Okay.
~ I think, Judge,· that's all I have.
f e f
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E ~
~ Rogers, is there anything you wish to ..
~ add to this?
I! a: 2 • .a: .. MR. ROGERS: I can'
~ ·~ .U think of anything, Your Honor. I might
;J c 6 t add that I have 'turned the 'stocks over
.0 to the broker as of last week for
. transfer.
MR. DARRAGH: Is tha
all the stocks listed in the decree?
MR. ROGERS: All
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!1 except--I'm holding back on Conoco unti
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we rec'eive this new certificate. I see
not much use in transferring 52 and the
come back and cut the cost.
MR. DARRAGH: What
about all the other stocks?
MR. ROGERS: All of
.the other has been turned over.
THE COURT: All
right. As soon as you get the Conoco
Stock Certificate, you let Mr. Darragh
know immediately so that you people
can start the money--to get all of the
s'hares of stock distributed to the
three heirs. Is that understood?
MR. ROGERS: Yes,
Sir.
THE COURT: Now,
I want to know when this cash can be
distributed to the three heirs, and
Mr. Darragh, I would like to know from
you how much you will agree :to have him
16.
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hold in advance or in escrow pending
the resolution of the taxes and brokera~e
fees.
MR. DARRAGH: Well,
the Executor has agreed to pay his
"< i brother, William, in accordance with th~
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decree, and so that--
z z Ill a. z ~ THE COURT: Plus
~ z i • interest •
or
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MR. DARRAGH : So, he
will receive a check for approximately
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$31,000.00 plus some hundreds.
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f! a: THE COURT: Plus
0 D. Ill a: interest. .. a: :I 0 u .. c u t MR. DARRAGH: Well,
0 he is just going to~comply with the e decree at this point. We -recognize tha
there is some further accounting to do
with respect to the interest and what
has taken place since the dedree was
handed down.
r ----
18
THE COURT: Mr.
~.
I William ,·walker·, is this agreeable with I
I
you?
e ' MR. w. WALKER: Yes,
this is agreeable.
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·= THE COURT: Now, I
~ want to know right when the cash is • now .L
'i ~. going to be distributed, and I want thi llij
:i •• ; put on the record. Are we going to do
~ that this week?
I ·'
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sai< >:: MR. DARRAGH: He .o 'a g tomorrow. I
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! MR. WALKER: Tom orr w 0 IIi .. i .a: the 27th. = .g
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:.I c ij THE COURT: Tomorr< w t .0
the 27th of May. -All
right. Now, Mr. John Walker and Mr.
II John Rogers, I want to say again, I am I I very disappointed and distres.sed that tl is I
was not handled. I frankly thought thi~
was all done. I knew there :was a preblE m
about the stock because I got exception
filed by Mr. Darragh, and I knew there
was a little problem with the one stock
but I just assumed that everything else
was '"done·.. I found out it wasn't done.
Now, I want that money distributed
tomorrow. I want the stock certificate
distributed as soon as possible, and I
want the arrangements to be made
Attorney JohnARogers and Attorney Kim
Darragh.
Mr.
Darragh, you are ordered and directed
to get in touch with me if there is any
problem about failure 'to comply with
this order, and I want to say that if
there is, and if I determine there is
negligence or willfulness, I will impos
a penalty day by day until it is
concluded. I think it is afi 7 Sl·ff:r;on!t: to
this Court to have this thing brought
back to me time after time ·when there
is failure to comply with these orders.
I am very upset about it. Are there
any questions?
I will
19.
have a transcript prepared. Mr. Darrag ,
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I assume you want a copy of the
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transcript?
MR. DARRAGH: Yes,
I do.
THE COURT: Mr •
Rogers, do. you want a copy of the
transcript?
MR. ROGERS: No,
Your Honor.
THE COURT: Mr.
John Walker, do you want a copy?
MR. WALKER: No,
Sir.
THE COURT: All
right. That's all. Thank you very
much.·
***********************************
(End of Proceedings.)
·c z ·< ·~
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I hereby cer.tify that the ·proceedings are
contained fully and accura~el'y in the ~notes' taken by me during
the hearing in the above ·cause ·and that this copy is a correct
transcript of the same.
-.. ..._-: ..... ::;', .·
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·The· foregoing record of the· :proceeding.s of the
~ hearing iri the aoove cause ·is hereby· appr9ved and d·i.rected to
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be fi~ed.
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