HomeMy WebLinkAboutOC1969-1206 - ESTATE OF KANES:$ z i z z Ill II.
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IN THE COURT OF COMMON PI.F:AS OF ~·JASHINGTON COUNTY r PENNSYLVANIA
_ORPHANS' COURT DIVISION
IN RE:
ESTATE OF JAMES B. ·KANES,
Deceased.
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No. 1206 of 1969
HEARING ON PETI'J'TON TO WITHDRAl-17 ACCOUNT
5 BEFORE: Thomas J. Terputac, Judge
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DATE:
~· APPEARANCE:
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Thursday, December 11; 1980-
· Malcolm Anderson, Esq., representing the
Petitioner.
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THE COURT: This is the
time set by the Court as a return day on
an order which we signed in the Estate of
James B. Kanes., Deceased, No. 1206 of 1969.
The order was signed on October 24, 1980 •
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. . -;: MR • ~ANDERSON : The Court plea~e,
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··• immediately after the sign~ng of that order
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··a copy of'the citation and of the petition
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. •-' was' trlaile'd"' by certified IJlaii to the parties
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~-of interes.t. I have handed' up to the
' ;, Coqrt ·-th;e return :t;"eceipts of two of the thr ~e, ·-.
··~the: law .firm for the deceased widow and Mr.
·Frank Kanes. We had no reply of any kind
from the letter sent to Frank Kanes. It
aid not come back, didn't say not deliverab e.
· ·We then sent a separate· letter· by ordinary
mail, an affidavit of which has been submit ed
to the Court and we have had no reply from
that. I suggest to the Court that this
should not be too surprising because the
Orphans' Court of this county removed Mr.
William Kanes as an executor because he wou d
not reply to correspondence and that was soj:le
tweilive years ago I believe.
There being
nobody present, Your Honor, that seems to
have any interest in this matter, I
respectfully move that· the order wl.thdrawin_,
the first and final account filed by Willia
all parties interested in .fhis<e"sitate-shall ...... ...
'" be the same as if no account had been 'filed
and further, that the distribution of the
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estate be at the risk of William and:Frank .. • . . ~
~-' . . ' J. Kanes, the persons who .. distr.ibuted it.
THE COURT:
MR. ANDERSON:
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I'll ask that
the clerk announce in the halls to see if
there is anybody interested in this estate.
THE COURT: Yes. Mr.
Svidro, please announce in the halls to
see if anybody-is interested jn the Estate
of James B. Kanes.
MR. SVIDRO: No response,
Your Honor.
THE COURT: All riqht.
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The Court incorporates into the record the
affidavit Mr. Anderson has presented ~o the
Court, being the affidavit of Lois M. Elder
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with respect to service on Ernest G., Chenoi ,
Esq., William Kanes, Oakland, California,
and Frank J. Kanes of Bayside, New York .
Everyth~ngr·appears to be in order and
believing this to be in the interest of
justice and in the best inter_est of the
-estate, we will execute the order as
propo~ed and the Cou~t wishes ~o thank
Mr. Malcolm Anderson for his efforts in thi
matter.
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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
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above cause and that this copy is a correct .. transcript .. o;f the
same.
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record of the proceedings of the hearing in~the above cause
is hereby approved and directed to be filed.~
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
IN RE:
ESTATE. OF
~ JAMES B. KANES,
-< :i ;:; Deceased.
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No. 1206 of 1969
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... HEARING .. O:N .. PETITI£JN ... FOR"REMOVAL-OF_EXECUTOR
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THE HONORABLE PAUL A. SIMMONS, Judge
of the said Court~
S. BARRY ANDERSON, ESQ., of Donora, Pa ,
representing the Accountant. ·
JOHN COSTELLO, ESQ.; of Charleroi, P a.
representing 'Frank~. Kanes.
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MR. ANDERSON: If the Court plea.se, I have Exhibit
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11 A11 , which is Proofs of Publication and Notice of the
hearing, togeth.er with a copy of the Notice and .the
regitered mail addressed to the parties involved, all
of which. was returned. Tre one person, the petitioner,
Frank J. Kanes, notice was returned, but he had called
me and was on vacation, and of course, Mr. Costello
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is here this morning on his behalf •.
Mr. Kanes, the Petitioner, evidently
could not make it from New York City, due to trouble wit
the airlines.
COURT: Do you want to move the admission of t i§
ANDERSON: Yes, Your Honor. I'd like to move the
.~drp._ission of Ex}libit 11 A11 , which•i's the Proofs of Publica"ion
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.' ,.'arid."'_N_o~~9e~t?: t_he d.-!1-:te'r~sted~p~~~tfes·. · · -/ ,',, ·
COURT: -It is admitted and made part of the ...
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COSTELLO: If the Court please, I represent Mr.
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• ~ ,., J: -; ~-t. I ' Frank Kanes, who is one of the named heirs'· one of the·
persons who is most involved directly, a brother of the
Executor and'heir under the terms of the Will. ·He is
a resident of New York City and fuis flight was cancelled
yesterday because of eight inches of snow. And he went
to the airport this morning and he said there would be
no way of him getting on a plane today •. It's on a stand b.
basis. We· joined with Mr. Anderson in the Petition to
try to w.rminate and conclude this long standing matter.
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THE COURT: Mr. Zermani, would you please announce
this matter?
MR. ZERMANI:
(Court Crier)
Your Honor, I received no response.
THE COURT: OthE')r than Mr. Costello and Mr. Andersen,
do we have anybody .else in the Courtroom who might be :: z < ~
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interested in this estate? The Court will note that
there are no other persons who are interested here
today, other than Mr. Anderson and Mr. Costello.
If the Court please, th~ !etitioner,
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Frank J~. 1 Kan~.s,, .~s.y.o.t pr.e~~n~, ~o I.'d\l~k,e.l9, ;r:ak: ... ~~.
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• -4o ' h. Jl" ! ~ ~ J# t 'I • • ... .• fc ' ~(· : I ' , statement. · ·
:ANDERSON:
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0 THE COURT· .J • 0 Could·~;.y-Qm make a statement, for e ;xamplE ,
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and whether or not you·have had·any contact with him and -t--.'11\~~·t.i .
so on; as an officer of the Court, we don't expect to
put you under oath, but we'd like to have a statement.
li: MR.ANDERSON: I'd be glad to go under oath.
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There is no need to. Give us general y
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a .. :li'esume of your inability to contact this man, William
Kane s.
MR. ANDERSON: If the Court please, Mr. William Kanes
functioned up until just prior to when this estate was
called for audit, which I think was in December of 1969.
At that time, I had sent out an Audit Petition for his
signature, and I think I appeared in Audit Court and
asked for a continuance.
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THE COURT:
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, .• You did; you appeared here on December
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d, 1969, and you entered your_f appearan-ce for Mr. Kane s
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and you requested the audit be continued to 1970 for
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two reasons •.. One, Mr ~· Fra·zier has a cl·ient that owed mo ey
to the estate.
MR. ANDERSON:
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COURT:
'I think we owe her money, Your Honor.
At any rate, secondly, you noted that
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Executor moved and left no forwarding address. And this
z was back on December ~, 1969.
0 ' 1-~ MR. ANDERSON: From that _time, Your Bonor, off and on
he
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successful. His uncle resides in Donora. Through Mr.
Frazier, who represents the decedent's wife, we lost
·contact, and to be perfectly frank about it, I got dis::;'!<,
. couraged and sooner or later I thought something would
happen, and I set the file aside. I made arrangements
fbr:a:J-,1 the income from the estate from 1966, right up
.to today; to be deposited in· the bank and .the problem
is, Mr. Wi-lliam Kanes is the only person that cap., as
far as the bank is concerned, sign checks.
COURT: I notice too that you-have problem?
with Personal Property Tax. You said you didn't want to
admit that claim.
MR. ANDERSON: Yes. I can't remember. The judgment
no-Ge of Paui Sasko, it was absolutely worthless, Your
Honor. I can put this estate back together, but I can't
pay the bills. That's the problem. The money is in the b nk.
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You can't pay the bills because there s
no one to sign the checks.
MR. ANDERSON: That!s right.
THE COURT: Do you have a suggested Decree here,
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\therein we should sub.stitute whoever it might be for
this William Kanes?
ANDERSON: I did not prepar~ a suggested Decree,
but I can certainly prepare one and get it to the Court
by tomorrow.
CO·URT:
ANDERSON:
Well, do you have anybody in mind?
If the Court please, one of the most
interested parties ~ould be the petitioner, Frank Kanes.
William Kanes is the present executor. and their stepmoth r,
Maria B. Kanes, who I found as a result of this Petition ..
and sending put·letters, died in 1971, are part of the
• three heirs. William Kanes, of ·course, we can't contact.
Maria Kanes is deceased. And I would like to submit a
suggested Decree that F:rank Kanes be substituted in
William· Kan~s' place.
COSTELLO: I ihink you don 1 t have that much money,
do you?
MR. ANDERSON; I~b~ou~ht the current statement with m( ,
Your Honor. As of January 20, 1975, there is $2,931.09.
in the estate account.
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THE COURT:
MR. ANDERSON:
Do you have any real estate in this ac<ount?
Yes, Your Honor. That's the main problEm.
It 1 s the restaurant building right next to my office. Tc m
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Kanes, a brother of the decedent, owps a half and the
&cedent owned a half. Upon his dea.th, he gp..ve all his
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t"'., • I} jJ • of.· • • estate to h1s two sons., f·rank Kanes,, y;our,· Pet1t1oner, anc ~, ~. , !"' # ,-. j ·,.~ ,.;-•r ""~ .~· ~ ,·f. ;/ '~~~ ..... /;1_.-~#~.J lr~ '1t' .,~
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Frazier, Esquire, and ·Maria Kanes filed an election to . '
take against the (~~~1 /~s~e ~w~~_ld_" iet a third and the two
boys would each g~~ a. th~rd., ,And· ·that1 s the problem.
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' t /"' ~ -~ ~ -~ .... "· ~ ' .. ~ COURT: ·since December d, 1969, you haven 1 t sen
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or heard of William Kane.s, is that correct?
ANDERSON: z
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alive •
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' No, sir, Your Honor.
You don 1 t know whether he is dead or
No, sir.
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(At the direction of Mr. Anderson, off-the-record
mscussion was not recorded by the stenographer) •
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ffi THE COURT: It is my ·understanding then tha.t Frank 1-a: 0 II. 1&1 0: J. Kanes would be the proper person to act in the stead
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of William Kanes.
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We believe that he has the greatest
"' 0 interest and would fulfill the 'obligations that Mr. Artde
needs filled.
THE COURT:
be sufficient.
MR. ANDERSON:
THE COURT:
MR. ANDERSON :
It seems to me that a $2,000 bond woul
We have $2931.00.
Maybe you 1d better have $3,000 bond.
He picks up one half of the net rental
son
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income every month fr6m ·ihe ~e~taurant nextdoor.
THE COURT: Are all the bills paid?
MR. ANDERSN: No, sir, Your Honor. We have the
Personal Property claim to straighten out. We may owe
some Inheritance Tax, Your Honor.
MR. COSTELLO: They would.not be substantial.
~ z ~ MR. ANDERSON: And audit costs.
>-~ THE COURT: I will make the order right now. z Ill Q,
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AND NOW, this 13th day of February, 1975, it appearing
that William Kanes, the executor of the above captioned
estate, has not been seen or heard from since December
b, 1969; and it further app.earing to the Court that he
has not functioned in his office of Executor of the
Estate of James B. Kanes, NOW THEREFORE, it is the
order of.this Court that Frank J. Kanes be substituted
in stead of William Kanes as· the executor d.b.n.c.t.a.
of the estate of James B. Kanes, deceased; and that
the said Frank J. Kanes shall· pos't a bond in the amount
of $3,000.00 with the proper surety.
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was in this bank account, is money. which really, I· think
belongs to Mrs. Maria B. Kanes, the wife of the decedent.
,:-~HE COURT: She has di'ed.
MR. ANDERSON: Yes, Your Honor •·
THE COURT: Why couldn.' t you settle her estate by
a Petition?
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MR. COSTELLO: I think you can.
THE COURT: Did s.he ever advertise her e~tat~?
After James Kane died, she left and MR. ANDERSON:
went back to the State of California •
THE COURT: You mean the.widow did.
MR.
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ANDERSON: Yes, Your Honor.
COURT: She is not'-:.a:~native now of Pennsylvani •
ANDERSON: No, sir. She left within a m:mth or six weeks
of Mr. Kanes' death.
COURT: She passed away in California.·
ANDERSON: Yes. They administered her estate in
California~ As a result of this advertising notice, I
have contacted an attorney.there, and they had what I
would call like a distribution of the Decree.
COURT: Why can't you ask them to open the est te
out in California and you take out Ancillary Letters ...
here in Pennsylvania?
ANDERSON:
the
paying
the money dire'ctly to the banlf, and any net profit was
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being paid ,to ',Mr. and ·Mrs •·/Kanes. He died and she went ~ rf/l r .... ,_ ) , • .f.f ...::,y 1
to California •. ·;~)L-;.t9ok :the problem up to Mr. Fra~ier, ·,.fl;· 1;\)(~t-li~'
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who represented Mrs. Kanes at this time, and he'·-wouldn't
·bother with it. And finally, they asked me to close the
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account. So the only thing I could do, I got photostati I
copies and deposited that money in .the Kanes estate acco nt,
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which actually belongs to Mrs. Kanes and/or her estate
now.
THE COURT: As I indicated, you ought to contact t e
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·attorney out there, ask him to open the estate in Califo nia
md then take out Ancillary Letters here and wind it up.
Pay the tax and forward the money out to California.
~ MR. ANDERSON: She would own one third of the half
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of the restaurant .business too.
~ THE COURT: Possibly you are going to have to sell
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that property to wind this up, dort~t you think?
Ill ~ MR. COSTELLO: I would think the pre$ent operator
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would be very interested in it, and I know Fran:l is
interested~in s~lling~it.
(Proceedings Closed)
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I I hereby certify that the p~oceedings and evidence are
1-a: 2 cont~ined fully and accurately in the notes taken by me on
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the hearing of the above cause, and that this copy is a carr ct
. transcript of the same .
The.foregoing record of the oceedifigs upon the heari g
I·. ' .~ . + • I .o! 1 .... . f.. . ,. ' ... 1,, f ·~' Jo' ' J. .... .., of th~ abov~ ,ca~se /i's. he~eby. approv~d· c;ng~·~direc.ted t'o be fil d.
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•' By the Court,
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~.:...;__ w l :.L AND TESTAMENT
.o. I ,._1'1' • '<AN 1-.S , : ·onl ra, Washington County,
Penn,., .1\nia, dl her·.~-v makP my lat~t Will and Testament, and
r.-•··lfM all wills by me at any time heretofore made.
r'lH.::H: I direct thet all my just debts and funeral expenses
~e ~~ aa soon aa conveniently may be after my decease.
SiCON1~ All the rest, reaidue and remainder of my estate, whether
-.. · r· <~ a, ·"r m1Jr ed, and wheresoever the same may be situ ate,
tt:, uequt:tath to my ~wo aons, William Kanes ana Frank
-·!ilne:,, sns ·~and share alike.
~JIRL: 'I hereby nominate and appoint as Executor of this my
Last Nill and Testament my son, William Kanee.
IN WITNESS WHEREOF, I have hereunto set my hand and seal
this day of July, 1950. -------22nd
___ J_am __ e_s __ B __ K_an __ e_s _________ (SEAL)
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Signed, sealed, published and declared by the above
named testator as and for his Last Will and Testament, in the
presence of us, who, in his presence, at his request, and in the
presence of each other, have hereunto subscribed our names as
attesting witnesses.
D. M. Anderson Jr.
F'rank M Anderson
STATE OF PENNSYLVANIA,
WASHINGTON COUNTY,
The within named Accountant being duly sworn according to law, depose and say that the above account
as stated is true and correct as __________ hg ____________________________ verily believe.
Sworn and subscribed before me this ..... ?}.~-~---------S-0 f\ n ________________ \~.J~-----
day of ----~9.~~~~-~E--------------------------------19 .. ?.~------8. Barry Anderson, Attorney for
the estate of James B. Kane, Dec'd.
Wa1shington County, ss:
m! tei OJi ~I
I do certify that I have given legcil notice 'to all persons
concerned of the filing of the within account in the manner
prescribed by Sta·tu>te and Rule of Court, as evidenced by proofs
thereof filed to No·--------------------------------------------·
Witness my hand and official •seal this __________________________ __
day of. ________ ------------------------------___________ . ___ . __ .. _______ . __ .__ 1 9 .... _____ .
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Register of Wills
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Counsel for' Accountant
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IN THE
COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
In Re:
Estate of
JAMES B. KANE,
"deceased.
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No.
FIRST AND FINAL ACCOUNT
OF WILLIAM KANES, EXECUTOR
The accountant charges himself as follows:
Per Inventory filed
Rental Income ... 621 McKean Avenue, Donora, Pa.
1966 -$920.00
1967-627.34
1968 ... 547.22
10/1969 -581.31
Total Charges
RECAPITULATION
Total Charges
T o t a 1 D i s b u r' s e m e n t s
Bal. for Dist.ribution
Balance consists of:
·Real Estate per inventory filed
Demand Note -Paul J. Sasko
Cash -Mellon Bank
$18,586.64
3,696.33
$14~890.31
$8,275.00
3,000.00
3,615.31
$14,890.31
1969
$15,910.77
2,675.87
$18,586.64
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.. .
The accountant takes credit for the following disbursements:
1966
Mar. 10
Mar. 14
April 20
May 5
July 25
Nov. 3
1967·
May 17
July 31
1968
July 24
Sept. 10
Sept. 18
St. Spyridon Greek Orth. Church -Funeral $ 20.00
Authority of the BOrough of Charleroi 10.25
Columbia Gas of Pa •• Inc. 5.00
George Lakerdas -Bal. due on painting 56.85
Barry Anderson -On account fees and costs 100.00
Lawson-Rabe Funeral Home -services 1,410.05
Josephine M. Douglas -letters & 2 S.C. 20.50
Guy Rogers -Trip to Donora 10.00
Priest and cantor 85.15
Funeral Supper Expenses 361.61
Kurtz Monument Co. -Marker 100.00
George 0. Frazier, Atty. for Marie Kane Fam.Exp. 1,000.00
Bell 'Jelephone -Final Statement 13.64
.JohnS. McCans -Appraisal of Wall 20.00
Columbia Gas of .Pa .• Inc. -Final Statement 40.72
West Penn Power Co. -Final Statement 16.88
John A. ·Brletich-Boro Tax (Lot No. ll,Blk.14) 22.31
Washington County Reports -Advertising 12.50
Valley Independent -Advertising 7.50
Russell Marino, Co. Treas.-County Tax 68.49
Russell Marino -Filing inventory 4.00
S. Barry Anderson-Reimbursement of taxes 197.36
John A. Brletich -Tax Collector 83.52
Mellon Nat'l. Bk. -Voucher for 30 photostirts 30.00
$3.696.33
· . :washington County Reports
l ::(1:3:~illlt=III~IO:
Washington, Pennsylvania
(PUBL.ISHED BY WASHINGTON COUNTY BAR ASSOCIATION)
PROOF OF PUBLICATION
In compliance with the Newspaper Advertising Act of May 16, 1929, P. L.
1784 Sec. 3, paragraphs (3) and (25).
CoUNTY OF WASHINGTON ) SS
STATE OF PENNSYLVANIA I .
Personally appeared before me, a Notary Public in and for said County and
Commonwealth, CHARLES C. KELLER, who, being duly sworn, deposes and
says: that he is the Editor of the WASHINGTON COUNTY REPORTS, the
official legal periodical for said Washington County, publis'hed weekly having its
place of business at Washington, Washington County, Pennsylvania, and is act-
ing as its agent in t'his behalf; that the said WASHINGTON COUNTY
REPORTS was established on March 31, 1920, and was designated as the official
legal publication for Washington County, Pennsylvania, by order of the several
courts of said County, dated November 11, 1920; that the printed notice or adver-
tisement attached hereto is a copy of a notice or advertisement, exactly as printed
or published, which appeared in the said legal periodical in its regular issues on the
following dates:
.... May ... l.9 ...... ~.6.~ ... June ... a~ ... l.9..66 ........... ..
that the affiant or the corporation in behalf of which he is acting is not interested
in the subject matt~~id notice or advertising and that all of the allegations of .h,. ·""'"'' .. , ~;·"·~h· ~a· ~t--···----·': .......... ~
Sworn to and subsc · ~e:Ed~b~ef~o~re::.._:m::e~t~h~is:_ _______ ;:.::::::::-<:;:
Estate Notices
The Register of Wills 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 hav-
ing claims or demands to present t'hem
for settlement to the E:x:ecutors or Admin-
istrators or their Attorneys .
• • • • • • • • • • • • • • • • •
KANES, JAMES B., Dec'd.
PLate of Donora, Washington County enna. ' Executor: William Kanes 176 Ivy Dr Ormda, California ' ·' ~ttorney: S. Barry Anderson, 617 Mc-ean Ave., Donora, Penna.
'r
(. Proof of Publication of Notice iQ The Valley Independent
Under Act No. 587, Approved May 16, 1929, P. L. 1784,
as amended by Act. No. 51 of April 24, 1931, P. L. 67
State of Pennsylvania
County of Westmoreland }ss:
Personally appeared before me William H. Pore, Secretary of Mon Valley Newspapers, Inc., a Penn-
sylvania corporation, publisher of The Valley Independent, who, being duly sworn, deposes and says
that The Valley Independent is a daily newspaper of general circulation in Fayette, Washington and
Westmoreland counties, Pennsylvania, and elsewhere, published in the City of Monessen, Westmoreland
County, Pennsylvania, that it was established June 28, 1902, since which date The Valley Independent
has been regularly issued in said county, and that a copy of the printed notice or publication is attached
hereto exactly as the same was printed and published in the regular editions and issues of The Valley
Independent on the following dates, MaY 19, 1966
May 26 and June:;'2, 1966
Affiant further deposes and says that he is General Manager of The Valley Independent, a
daily newspaper of general circulation, and as such is authorized to verify the foregoing statement
under oath, and Affiant is not interested in the subject matter of the aforesaid notice or advertise-
ment, and that all allegations in the foregoing statem~nts as to time, place ~arocter of publica-
tion are true. ?.[)/~ ,) / { ~
COPY of NOTICE
Letters testamentary on the estate cit
James B. Kanes, late of Donora, Wash-
ington County, deceased, having been granted by the Register of Washington
County, notice is hereby given to all per-
sons indebted to said estate t<> make im-mediate payment, and to those having
:claims against the same to present
:them without delay to William Kanes,
executor, 176 Ivy Drive, Orinda, Cali-
fornia, s. Barry Anderson, attorney, 617
. McKean Ave., Donora, Pa. · '-----~---~5-:19:~~6_2_
Sworn to and subscribed before me this ___ 3..u.r~d!__ ____ _
day of _J_IJlliL_, 19~) , /. , (~,£#~
My commission expires tl\'1 oc1osER 13, '
STATEMENT OF ADVERTISING COSTS:
S. Barry Anderson. Attorney
617 McKean Avenue
Donora" Pa I 1 sosa
TO MON VALLEY NEWSPAPERS, INC., DR.
For publishing the notice or advertisement attached hereto in The
Valley Independent on above stated dates .................. $-+7_. • ._,5,p..0......._ __
Notary ........................................................................ $ ____ _
T ota I . .. . .. . .. . .. . .. . . . . . .. .. .. . . .. .. .. . .. .. .. .. . ... .. .. . .. .. .. .. .. .. .. . . .. .. . . $ 7 • 50
PUBLISHER'S RECEIPT FOR ADVERTISING COSTS
Mon Valley Newspapers, Inc., publisher of The Valley Independent, a daily newspaper of general
circulation, hereby acknowledges receipt of the aforesaid advertising crnd publication costs and certi-
fies that the same have been duly paid.
MON VALLEY NEWSPAPERS, INC.
By Paid 5/19/66
,
t
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) ·:.,;.-.,_,)
No~. 1206 of 1969
COURT OF COMMON PLEAS 0
WASHINGTON COUNTY, PENN
In Re:
Estate ·of
JAMES B. KANES,
Deceased.
_ P~TI~ION FQ11. . . . . .
. REMOVAL OF EXECUTOR ' , .. ~ .. ...__
~ ·;;~;·•: . >-.m .;;:r.:J
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PI ~ ~
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-TJ "'
.'.~..:::-
I.-A)
cd
. '
IN THE
COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
ORPHANS 1 COURT DIVISION
In Re:
Estate of
JAMES B. KANES,
Deceased.
)
)
)
)
)
No . 12 0 6 of 1 9 6 9
PETITION FOR REMOVAL OF EXECUTOR
TO THE HONORABLE, THE JUDGES OF SAID COURT:
The petition of FRANK J. KANES respectfully represents:
1. That James B. Kanes died, testate, on March 3, 1966 and Letters
Testamentary thereon were granted to William Kanes on March 9, 1966 by the
Register of Wills of Washington County, Pennsylvania.
2. That your petitioner is a party in interest in the above captioned estate as
one of the residuary heirs together with his brother, William Kanes. A copy
of decedent's will is attached hereto as Exhibit "A".
3. That the surviving spouse of said decedent, MarieS. Kanes, is also an
interested party by virtue of fact that she caused to be duly filed by her
attorney, George 0. Frazier, Esq., a Notice of Election to Take Against Will
at 304 of 1966, 0. C., records of this Court.
4. That an attempt to locate William Kanes has been futile since sometime
on or about November 1969.
5. That your petitioner is also a brother of said William Kanes and has no
knowledge of his whereabouts.
'.
6. That the administration of this estate has been in limbo for so long that
your petitioner feels any further delay will seriously jeopardize the mangemen
and distribution of same.
7. That the said William Kanes has for all interest and purposes ceased to
have a known place of residence.
WHEREFORE, petitioner prays your Honorable Court to award a
citation, directed to William Kanes, to show cause why he should not be
removed from his office as executor, letters testamentary vacated and direct
the granting of new letters testamentary by the Register of Wills of Washington
County to person so entitled.
lJ
''
STATE OF PENNSYLVANIA
ss.:
COUNTY OF WASHINGTON )
Before me, a Notary Public in and for said County and State,
personally appeared FRANK J. KANES, who, being duly sworn according to
law, deposes and says that the facts set forth in the foregoing instrument are
true and correct to the best of his knowledge.
Sworn to and subscribed before me
this .-·~~h · day of DjcECmberj 1974
--~ /d/JA'~~A/7£·
Notary Pub · /
. w ington County Notary Public, Donora, 1
MY Commission lixpires July 30, 191·
9
&AST WILL AND TESTAMEWT
I, JAMES B. KANES, ot Donora, Washington County,
Pennsylvania, do hereby make my la1t Will and Testament, and
revoke all Wills by me at any time heretofore made.
FIRST: I direct that all my Just debts and funeral expenses
be·paid aa soon a• conveniently may be after my decease.
SECOND: All the rest, re1idue and remainder or my. e1tate, whether
real, personal or mixed, and wheresoever the same may be situate, ·
1 give, deYiae and bequeath to my two sons, William Kanes, and Frank
Kanes, share and share alike.
THIRD: I hereby nominate and appoint as Executor of this my
..
Last Will and Testament my son, William Kane1.
IN WITNESS WHEREOF, I have. hereunto set my hand and seal
this ____ 2_2~n-d~ __ day of July, 1950.
--~J~am~e~s~B_K~~ane~s~ _______ (SEAL)
Signed, sealed, publis~ed and declared by the above
named testator a.s and for his Last Will and Testament, in the
presence of us, who, in his presence, at his request, and in the
presence of each other, have hereunto subscribed our names as
attesting witnesses.
D. M. Anderson Jr.
Frank M Anderson
EXHIBIT A
)u Wqr Qlnurt nf C!lnmmntt Jlru.n nf lluaqiugtntt Qlnuuty. Jrtttta!:}lttuttiu
IN RE:
®rpl1tttt.s' Qlnurt ilittininu ( . (
) . )
~ . (!! itattnu~ NO. 1206 of 1969
( . . ( ) . )
QJ:nmmnttttJtnltl! nf Jetmnylttnttin Inn:
·· OJnunty nf llmunqhtgtt1tt )
DECEASED.
JAMES B. KANES ,
To: 1-'TILLIAM KANES
Sur Petition of: FRANK J. KANES
lltlft QtnntntUUlt 'UU, ___ I._,_,.ATI"""'L"""'LI,.,_._.AM~K""''"AN~ES.,.__ _____ _
that, laying aside all business and excuses wha.tsoever, you do file in the office
·of the ·Clerk of our Orphans' Court of \V"ashington County, a full and com-
plete answer, under oath, to each and every of the averments of the said
petition, on or before THURSDAY , the 13th. day of February
19 75 , at 11 : 00 o'clock~. M., and show cause why he should not be
removed from his office as R~ecutor, the Letters Testamentary vacated,
, and further abide the order of our said Court in the premises,
If you fail hereof, the petition may be taken PRO CONFESSO and
a clecree made against you.
WITNESS the Honorable Paul A. Simmons, Judge of our said Court,
at Washington, Penna., the 20th.day of /Z:JL~
Clerk of the Orphans' Court .
{ \} '
\'=:./''
__ _,s""".~B~a~r-=-ry.J--'An,_~d,.,.e~r'-"'s..,.o~n..__ ____ Esq.
Attorney for Petitioner.
(Seal) ...9
..
IN THE
COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
In Re:
Estate of )
)
JAMES B. KANES, ) No. 1206 of 1969
)
Deceased. )
D E C R E E
AND NOW,
. I) ll
~~ ~~ ;q;c(, upon consideration
of the annexed petition, a citation is awarded, directed to William Kanes,
Executor of the Will of James B. Kanes, deceased, to show cause why he
~
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0 .f'"~ ""' ... <' ...... ~ '4lo ~ ,-"t f:.). • ' ~ ::s -' ~ 0 .;;;· • • -,; o r~·; : : "fl . . ""' '"" tl) -=~ ~. ~ " '*'I'!(, "'r.: (..') • . • \5
C\1 • t'• s::. ;;::. • ~ •rf s:.z. ~~·;~ IV ....... t&i '-;... • ...t 'J!!l 0 ,,. ~l! .::~: C'"\: ~ ,.,, , ·Jw Cl> .s.. • -., ,..,. s= ~·-~ ~ ~·, ~ ...... i'."J" _. I 4r-:.,lif
c:: ;;;; ~. ~· ----~~~
,Y:··~
No. 1206 Of 1969
~
COURTOFCOMMONPLEASOF
WASHING'IO N CO. , PENNA.
ORPHANS' COURT DIVISION
In Re:
Estate of
JAMES B. KANES,
Deceased .
NOTICE
and
PROOFS OF PUBLICATION
'
'
'
5. BARRY ANDERSON.
ATTORNEY AT LAW
617 McKEAN AVENUE
DONORA. PENNSYLVANIA 1!5033
1 ,
PROOF OF PUBLICATION
j In compliance with the Newspaper Advertising Act of May 16, 1929 P.L. 1784, Se<:. 3.
r paragraphs (3) and !25l. '"'
County of Washingtqn ss:
State of Pennsylvania f
Personally appeared before me, a Notary Public in and for said county and state.
•, _p_qp.pc;t B.~.:r.-~§lteGl<;y __ • who, being duly sworn, deposes and says: thaL. she... is
I. the I,._~_gB:~ ... A.~Y..e.!.~=!:~:>e.!. of The Daily Herald a Pennsylvania corpora-
tion, and its agent in this behalf: that. the said comp9ny is the publisher of The Daily
Herald published daily except Sunday aving its place of business at
Monongahela Pennsylvania; tha1 the said newspaper was
established in the vear uf 184&hat the printed notice or advertisement, attached hereto
is a copy of a notice or advertisement, ~xactly as printed or published, whioh appeared
in the said newspaper in its regular issues on. the following dates:
January..24., .... ;ll., ... Febr.uary ... '(., .. 1975--------------------------------····----· ····--------------------------------..... ---·----
-----~·--······---~---------------------------------------------------------------------------------------------------------------------------------------------------------------------
J
that the affiant or the corporation in behalf of which . __ . ---~~-~ .... is acting is not inter-
. ested in the subject matter of said notice or a~vertising and that all of the allegations of
'=,~~::d·~.~ti~=~
. ~ day of .. 11· .. . ... __ 197 Z . .----
...:...._..;-.::;;;;.....~~""'~..:.._-+..,.£.....,._,64'--7'~~'tm"""b'f'7--=KENNETH B.-WALTERS, Notary Public
Notarv PuM~~ongahela,_ Washington County,; Pa.
My Commission _Expires Jan.; 24~ 197l
--------~-~----= '
IN THE couRT OF coMMON PLEAS
OF WASHINGTON PENN-
SYLVANIA 0 COURT 1 DIVISION In Re: B.
. KANES, Deceased .
----.r-----------------------------------------------------------------------------------------------------------------------~
/
Washington.· County Reports ~
Washington .. Pennsylvania
(PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION)
PROOF OF PUBLICATION
In compliance with the Ne~spaper Advertising Act of May 16, 1929,
P. L. 1784 Sec. S, paragraphs (S) and (25).
CouNTY oF WASHINGTON} SS.
STATE OF PENNSYLVANIA
Personally appeared before me, a Notary Public in and for said County
and Commonwealth, CHARLES C. KELLER, who, being duly sworn, deposes
and says: that he is the Editor of the WASHINGTON COUNTY REPORTS,
the officiail legal periodical for said Washington County, published weekly
haW1lg its place of business at Washington, Washington County; Pennsylvania,
and is acting as its agent in this behalf; that the said WASHINGTON'
COUNTY REPORTS was established on March 31, 1920, and was designated
as the official legal publication for Washington County, Pennsylvania, by order
of the several courts of said County, dated November 11, 1920; that the printed
notice or advertisement attached hereto is a copy of a notice or advertisement,-
exactly as printed or published, which appeared in the said legal periodical in
its regular issues on the following dates:
January 30, 1975
..................... ~~-~~~:! .... ~ .. ~-----~-~-! .... ~~.?.?..?. ............ ..
IN THE COURT OF COMMON PLEAS OF
WASHINGTON COUNTY, PENNSYLVANIA
'ORPHANS' COURT DIVISION
In Re: Estate of JAMES B. KANES, Deceased.
No. 1206 of 1.96.9 .
NOTICE
TO: William Kanes, Executor of the Estate of
James_~ B. __ Kanes, deceased. Any other in· teres ted parties or~ persons.---- - -
A petition was filed in the above captioned
estate on December 19, 1974 for the removal
of William Kanes as Executor of the said estate
and a citation returnable to February 13, 1975
at 11 :00 A. M. o'clock, Court Room No. 5,
Court House, Washington, Pennsylvania, dir~
ected to said William Kanes was awarded to
show cause why he should not be removed
as Executor and letters Testamentary vacated
and at which time a hearing will be held
and you may appear and be heard if. you
so desire. ·
4)22-3
that the affiant or the corporation in behalf of which he is acting is not
interested in the subject matter of said notice or advertising and that all of the
allegations of this affidavit as to th~e· e, place and character of. the publication ~ are true. . I{J ; /
• M ......... :.. ... iJ.r.&~L ........ c:-:...4 ...... lJ~.tt)~
• ~ E:ditor '-"'
Sworn to and subscribed before ~-.... ___________ .:::::.-<;;:::
.... !~.~!; ...... day of ................ !:~.Q.;" .. ~~!:'.Y. .......... , 19 .. 1..?.. ....... ..
...... ~-!r.t~.!i..~-~~&.,..:__
(/' t/ · / Notary Public
'JOSEPHINE T. SCI.:;MANN/\
Notary Public, Vie:;hi,,~,J:l, v:~:;:1i1;::trn Co •
.MY. Commission Expires Jul:t 1, 1978
-..,_ '1--.....
IN THE
COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
In Re:
Estate of
JAMES B. KANES,
Deceased.
)
)
)
)
)
No. 1206 of 1969
NOTICE
TO: William Kanes, Executor of the Estate of James B. Kanes, deceased
Any other interested parties or persons.
A petition was filed in the above captioned estate on December 19, 1974
for the removal of William Kanes as Executor of the said estate and a
citation returnable to February 13, 1975 at 11:00 A. M., o'clock, Court
Room #5,· Court House. Wasningt9n •. Peflllsylvania, directed to said William
\ ' . ~ :.
,;,_. ~:t
I , -. Kanes was awa.rded to show cause why he should not be removed as Executor
and Letters Testame~try vS:cat'ed ,and at which ti~e a hearing will be held and
you may appear an:U:e heard if you so desire.
PUBLISH: Once a week for 3 weeks.
Bill -S. Barry Anderson, Esq., 617 McKean Ave., Donora, Pa. 15033
._.,,
' '!' .
•
l)
S. BARRY ANDERSON
A·~TORNEY AT T...oAW
January 7·, 1975
Mr. Frank J. Kanes
J 5 -.80 216 Street
Bayside, New York 11360
Dear Mr.· Kanes:
.
DONORA, PA. 15088
PHONE! 412-371l-6241
. This is to advise you the Court has -set :Thursday, February 13,
1975 at 11:00 A.M., Court Room #5, Court House, Washington,
Pa. for a hearing on a citati9n issued to William Kanes to show
cause why he should not be removed as Executor of the Fstate of
James B. Kanes, deceased and Letters Testamentary vacated.
If you. so desire you may be present in pe,rson or by counsel and
if·th~re are aily questions .COl1Cerning same please advh::~e ..
• ~ + •
SBA/fw
cc: John Costello, Esq.
418 Washington Avenue
Cha.rleroi, Pa. 15022
I
I
-~ . . , .
• Q z-
Very truly yours,
S. Barry Anderson
<1aRtan~, California 94600
OPTIONAL SERVICES FOR ADDITIONAL FEES
1t GPO: 1969 0-358-312
. ' -~
'" ..
S. BARRY ANDERSON
ATTORNEY AT LA'I;V
DONORA, PA. 15033
PHOl .. Et 412•379·6241
January 7, 1975
Mr. William Kanes
2074 Aldengate Way
Hayward, California 94500
Dear Mr. Kanes:
, .
Enclosed is a citation to show cause why you should not be removed
as Executor of Estate of JamescB. Kanes, deceased which is return-
able to Court of Common Pleas of Washington County, Pennsylvania,
Orphans' Court Division, Court Room #5, Court House, Washington,
Pe~nsylvania on Thursday, February 13, 1975 at 11:00 o'clock .A.M .
• • • <. ~ -
' ' .
If you have any que~tions concerning same you may contact the under-
signed or appear in person or by·counsel on·the above mentioned date.
SBA/fw
Enclosure ' .... , ,.. ...
Q z
-·
Ve~y trulY: yours,
. .
S. Barry Anderson
RECEIPT FOR CERTIFIED MAIL-30~' (plus postage)
SENT TO
William Kanes
P.O., STATE AND ZIP CODE
Hayward, California 94500
~IVER TO __ ADDRESSEE ONLY ...................................................... 50¢
SPECIAL DELIVERY (2 pounds or less) .......................................... ·-4-5T
POD Form 3800
July 1969 NO INSURANCE COVERAGE PROVIDED--NOT FOR INTERNATIONAL MAIL
,:::::a
(See other side)
11: GPO: 1969 0-351-312
,1
(' I
,,
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:;
,,
' ~ .... '
~ ·· .. .;~,,-·
/
.·
..
':,•
"' S. BARRY .. ANDERSON
ATT.ORNEY AT LAW
. .
January 7. 1975
. _'!
DONORA,PA. 15033 _
PHON11:. 412-370-6241
f I I-
I I
' '
Mrs.-MariaS. Kanes
c/o Mrs. ·Anna Koplos
1805 Lei~ert Boulevard
·oakland, Ca~ifornia 94600
.'
.,
Dear Mrs. Kam1es:
This is to advise you the Ce>urt has set Thur~day:. -February 13.
1975 at .l~:oQ·A.·M .• Court Room ti.S. Court House,' Washin~on. Pa. ·
for a hearing on.a ~itationissued to William"Kanes to show cause
why he should-not be removed as Executor of th~ Estate of James B.
·Kanes ~ deceased and· Letters Testamentary vacated ...
If you so desire you may be p,resent in person o~ by counsel and if
there are any qu-estions concerning -same please aqvi~_e. '
t J ... ~ '· • .. "
" . "'·
SBA/fw ·'
..
. ''
'M
(Y')
m
(Y')
00
or-f
• Q z
Very tr,uly yours,
S. J3arryAnderson ' ·-. .., ' . . -
,. i ' .
RECEIPT FOR CERTIFIED MAIL-30~' (plus postage)
SENT TO
Mr. Frank J. Kanes
STREET AND NO.
15-80 216 Street
P .0., STATE· AND ZIP CODE Bayside, New York 11360
OPTIONAL SERVICES FOR ADDITIONAL,::-:F=EE:.-S __
RETURN ~ 1. Shows to whom anii date delivered ............ T5¢ -RECEIPT With delivery to addressee only ............ 65¢
2. Shows to whom, date and where delivered .. 35¢ SERVICES With delivery to addressee only ............ 85¢
OillVER TO ADDRESSEE ONLY ...................................................... 50./
-SPECIAL DEiiVERY (2 pounds or less) .......................................... 4-5¢
POSTMARK OR DATE
POD Form 3800
July 1969 NO INSURANCE COVERAGE PROVIDED-(See other side!
NOT FOR INTERNATIONAL MAIL "GPO' 1969 0-358-312
-1
....
5. BARRY ANDERSON
ATTORNEY AT LAW
617 McKEAN AVENUE
DONORA, PENNSYLVANIA 15033
412-379 -6241
January 7, 1975
Mr. Frank J. Kanes
15-80 216 Street
Bayside, New York 11360
Dear Mr. Kanes:
This is to advise you the Court has set Thursday, February 13,
1975 at 11:00 A.M.,. Court Room #5, Court House, Washington,
Pa. for a hearing on a citation issued to William Kanes to show
cause why he should not be removed as Executor of the Estate of
James B. Kanes, deceased and Letters Testamentary vacated.
If you so desire you ~ay be present in person or by counsel and
if there are any questions concerning same please advise.
SBA/fw
cc: John Costello, Esq.
418 Washington Avenue
Charleroi, Pa. 15022
Very truly yours,
S. Barry Anderson
• AN AVENUE
617 McKE NIA 15033 ! ENNSYLVA 'DONORA. p
·,'
llllllt\JII'ki'mt ·'«i3rtP.; __
No e'iJcfl ~k·l«__,.tJ-Illber_
He «~:!t tm~ tn S'l!t.e _ 11Ji•~lt;tfllc~
FlED_ RET CERTI URN RECEIPT
·.: -,.._~
S. BARRY ANDERSON
ATTORNEY AT LAW
617 McKEAN AVENUE
DONORA, PENNSYLVANIA 15033
412-379 -6241
January 7, 1975
Mrs. Maria S. Kanes
c I o Mrs. Anna Koplos
1805 Leimert Boulevard
Oakland, California 94600
Dear Mrs. Ka.I1Ies:
This is to advise you the Court has set Thursday, February 13,
1975 at 11:00 A.M., Court Room #5, 'Court House, Washington, Pa.
for a hearing on a citation issued to William Kanes to show cause
why he should not be removed as Executor of the Estate of James B.
Kanes, deceased and Letters Testamentary vacated;
If you so desire you may be present in person or by counsel and if
there are any questions concerning same please advise.
Very truly yours,
S. Barry Anderson
SBA/fw
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IN niE OOURT OFOOMMON PLEAS OF
WASHINGTON OOUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
No. 1206 of 1969
In Re:
Estate of
JAMES B. KANES,
deceased.
PETITION
FOR PRIVATE SALE
OF REAL ESTATE
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.JOHN E. COSTELLO
COUNSELLOR AT LAW
4'8 WASHINGTON AVENUE
CHARLEROI, PA,
PHONE 483-SS&,
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
In Re: Estate ·of
JAMES B. KANES,
deceased.
)
)
)
)
)
No.l206 of 1969
PETITION FOR PRIVATE SALE OF REAL ESTATE
TO THE HONORABLE, THE JUDGES OF ·sAID COURT:
The Petition of Frank•J. Kanes, Admini~trator DBNCTA of
Estate of James B. Kanes, deceased, respectfully represents:
1. That James B. Kanes, a resident of Donora,
Washington County, Pennsilvania, died testate on March 3, 1966,
and Letters Testamentary thereon we.re granted to William Kanes
on March 6, 1966, and on February 13, your petitioner was
substituted instead of William Kanes and was·ordered to post a
bond in the amount of $3,000.00.
2. That at the time of tbe presentation of this
petition the .following named persons are the interested parties
under decedent's will:
A. Frank J. Kanes, your petitioner apd son of
decedent, a resident of 15-80 216 Street, Bayside,
New York 11360.
B. William Kanes, son of decedent, whose last know
address was 2074 Alden Gates, Hayward, California 94541.
.. .
I
.,
C. Marie S. Kanes, wife of decedent, who survived
her husband but who subsequently died on October 16,
1971. Marie s~ Kanes' estate was represented by
Ernest G. Cheonis, Esq., of 405-14th Street, Oakland,
Galifornia 94612. The said Marie S. Kanes, prior to
her death, filed an election to take against the will
.· of James B. Kane:s at No. 304 of 1966, records of this
C:ourt.
3. That at the time of his death James B. Kanes was
seiz·ed of an undivided one-half (1/2) interest in .and to the
following described real estate:
"All the one ... half undivided interest in a'nd to all that
certain Lot or parcel of ground situate in the Borough of Donora,
Washington County, Pennsylvania, described as follows:
Being Lot No. 6 in -Block No. 13 of the Uriion Improve-
ment Company's Plan of said Borough, said lot lying between Sixth
and s·eventh St:reets; fronting on McKean Avenue 2.2 feet; and
running back lOO·feet to Linden Alley"
Excepting and reserving, however, all the natural _gas
and oil underly'ing S'aid land, but no wells shall be drilled on
same for either.
Having erected thereon a two-story brick business
building.
Being the same property that was conveyed to James B.
Kanes and Katherine Kanes, his wife, by deed of James B. Kanes
and Thomas B. Kanes, surviving partners of the partnership known
as Kanes Rest-aurant dated August 11, 1944, and recorded in Deed
Book Vol. 684, page 444, records of Recorder's Office of said
Washington County, Pennsylvania. The said Katherine Kanes died
October 16, 1971 and title ves·ted in James B. _Kanes by
..,.),'
operation of law. The said James B. Kanes subsequently inter-
·married Marie S. Kane.s who survived her husband and filed an
election .to take against his will at No. 304 of 1966 O.C. records
of the Orphans' Court of Washington County, Pennsylvania.
4. That William Kanes then ·executor of Es.tate of
James B. Kanes, deceased, sold a parc·el of real estate :situate in
the Borough of Donora, Washington County, Pennsylvania, and
known as part of Lot No. 11 in Block No. 14 of Union Improvement
C:ompany' s Plan of -said Borou,gh.
5. That your petitioner has procured.and attached
hereto, as Exhibits "A" to "C", inclusive, certificate of
assessed valuation, copy of inventory, and dec.edenf' s will. There
are no current liens of record against the above-described real
estate.
6. · That your petitioner has procure.d. and at.tached
hereto, as "Exhibit D", the requisite affidavits.of two competent
persons with the neces:sary allegations.·
.
7. That your petitioner.desires to sel:'l the above-
described real estate of -decedent which is presently occupied by
Samuel·Mele, t:rading as Sammy's Restaurant, on the first f.loor
and by Thomas B. Kanes, owner ·of the other undivided one-half (1/2
interest on the second floor.
8. That the .sai-d Samuel Mele, trading as Sammy's
Restaurant is paying ·the sum of $ 135.00 per month rent.
J .# ...
9. That Thomas B. Kanes, owner-of the other undivided
one-half (1/2) interest moved into the subject property in
November 1976 and is the proposed purchaser, subject to approval
of this Court, per Articles of Agreement hereinafter set forth.
10. That your petitioner deems it neccessary and proper,
in the administ.ration of decedent's estate, that real est-ate herein
.described in paragraph No. 3, be sold under the provisions of
S,ection 3353 of Decedents.; Estates and Fidaciaries Code, as
amended.
11. That your petitioner is desirous cff being permitted
to sell, at private sale, such real estate of decedent and believes
and, therefore, avers that his hereinafter offered price is a
better price than can be obtained at public sale thereof.
12. That your petitioner, subject to approval of this
Court, has entered into written articles of agreement, copy of
which is att.ached hereto as Exhibit "E'', with Thomas B. Kanes, of
621 McKean Avenue, Donora, Washington County, Pennsylvania, to
purchase such real estate for the sum of Four Thousand ($4,000.00
Dollars.
Your petitioner, there.fore, respectfully prays your
Honorable Court, under and by virtue of the provisions of
Section 3353 of Decedents, Estates ·and Fiduciaries Code, as
amendeQ., for permission to s·eil, at private sale, the above-
mentioned real estate and for .a further orde.r fixing the ti~e and
place for final consideration and disposition-of the private sal~
of .said real estate. And he will ever pray, etc.
Frank J. Kanesfj Administrator
DBNCTA, Estat¢.~of James B. Kanes,
deceased.
,,
State of New York
County of H~~-t)
)
)
ss. :
Before me, a Notary Public in and for said Coun.ty and
State, personally appeared FRANK J. KANES,who, being duly sworn
according to law, deposes and says that 1 he is the Administrator
D~B.N.C.T.A. of estate of James B. Kanes, deceased, and that the
stat-ements set forth in the foregoing petition are t:rue :and
correct.
v/ ·-:}~ CJ ~
Frank J. Kanes, 4{(iministrator
D.B.N.C.T.A., Estate of
James B. Kanes, deceased.
Sworn to and subscribed bef-ore me
. 77 this !2.J[rl day of Oc!Otffo'Z-, 1~
C • • E . .101EPH tnRIWlMa omm~ss~on xp~r~ Public,. State of New Vot\
No. 30-3878725
Quallflted In Nassau COWitJn Ttrm Expires March . 80, 1817
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
In Re: Estate of )
)
JAMES B. KANES, ) No. 1206 of 1969
)
deceased. )
AFFIDAVIT OF VALUE
Personally before me, a Notary Public, the undersigned
authority, came CATHERINE NEILL SCHNEIDE~ho, being duly qualified,
deposes and says that at the request of Frank J.· Kanes,
Administrator DBNCTA of Estate of James B. Kanes, deceased, does
hereby certify that he has viewed the real estate situate in the
Borough of Donora, Washington County, Pennsylvania, and which is
more fully describ~d in the annexed petition, for the purpose of
determining a fair and equitable market value thereon; and further
that he is acquainted with .the value of real estate in the localit
of such real estate; that he is not an employee of any fiduciary f
the estate of James B. Kanes, nor personally interested in the
proposed sale, and that, in his opinion, the price to be paid at
the proposed private sale o~ $4,000.00 is greater than can be
obtained at public sale of said real estate.
Sworn to and subscribed before me,
/
Pu ~c
JOHN S. McCANS, Notary Public
Oonora, Washington .county, Pa.
.M}: 1Comrnission Expires
!MEirJ:l:! ~1~ l~Z.Z
Exhibit "D"
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY , PENNSYLVANIA
ORPHANS' COURT DIVISION
In Re: Estate of )
)
JAMES B. KANES, ) No. 1206 of 1969
)
deceased. )
AFFIDAVIT OF VALUE
Personally before me, a Notary Public, the undersigned
authority, came RUDOLPH SVRCEK, who, being duly qualified,
deposes and says that at .the request of Frank J. Kanes,
Administrator DBNCTA of Estate of James B. Kanes, deceased, does
hereby certify that he has vie:wed the real estate situate in the
Borough of Donora, Washington County, Pennsylvania, and which is
more fully described in the annexed petition, for the purpose of
determining a fair and equitable market value thereon; and furthe
that he is acquainted with the value of real estate in the locali
of such real estate; that he is not an employee of any fiduciary
of the estate of James B. Kanes, nor personally interested in the
proposed sale, and that, in his '9pinion, the price to be paid at
the proposed private sale of $4,000.00 is greater than can be
obtained at public sale of .said real estate.
Sworn to and subscribed before me,
• ~&~NS. Notary Public
Donora, Washington :county,_ Pa.
MY. ,commission EXPir~
MarcO: ~11 ~-:!~7~
Exhibit "D"
FC!)RM NO. 17 ( 1975)
REAL PROPERTY AGREEMENT
(SHORT FORM)
WASHINGTON COUNTY BAR ASSOCIATION
WASHINGTON. PA.
' -
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Made the l 20th day of Nov. 19 76
Between FRANK J .. KANES, Administrator DBNCTA; Estate of James B. Kanes,
Deceased,
(hereinafter called "Seller") and
THOMAS B. KANES and STAMATIA KANES, his wife,
(hereinafter called "Buyer").
WITNESSETH, that for the considet:ation hereinafter set forth and intending to be legally bound the Seller and
Buyer mutally agree as follows:
l. Seller agrees to sell and tonvey_ to buyer on or before .sixty (60) days -.. ,.. .. . ' ... ~ .. .. .. .,. . by. general · · warranty deed in fee simple absolute, clear of all mortgages, judgment liens
and tax liens and other encumbrances affecting its marketability (except as hereinafter set forth) all the real property
described .in Paragraph 7 hereof. ·
' • I
2·. '· ~-uy~r agree~ t? pm:c~~se. s.aid real property a~d to pay Seller therefor the sum of Four Thousand
and no /100,. _7 -.,r: ~-n-,0 -...,-,:-:r--:;-: ~-($ 4, 000. 00 ) Dollars as follows: The entire sum
of. $4, 000 :oo t~ .be p·aid ·upon delivery of the deed.
'·
3. Possession shall be giveri ~ upon delivery of deed . :19: , and settlement shall be made
~~~~~~~~~~~Rxxxxxxxxxxxxxxxxxxxx~xx~ as follows:
Settlement shall be made at the offices of McCue-McCans Real Estate Agency upon
a date mutually agreeable to Seller and Buyer.
4. Buyer and Seller shall each pay one half of all state ancl local realty transfer taxes payable upon this
transaction but real estate taxes, sewer charges, and rents and royalties shall be prorated on a calendar year basis
between Seller and Buyer as of date of delivery of possession of the premises, except as hereinafter set forth:
Buyer agrees to pay both state and local realty transfer taxes and any other costs
of the transfer, including one-half (1/2) of the broker's commission of six and one-
half percent (6-1/2 %).
5. From and after the date of this agreement, insurance shall be provided and paid for as follows:
Insurance will be maintained by both Seller and Buyer until delivery of deed.
6. Time is of the essence of this Agreement.
7. The real property which is the subject of this Agreeme~i. :i.;\ described as follows: :
ALL the one-half undivided interest in and to all that certain lot or parcel of
ground situate in the Borough of Donora, Washington County, Pennsylvania,
described as .. follows: ,:,,~ . ·-
BEIN(L-1<:;:-t .No~ . .6 .. .in bloc.k--N'or 13 of the Union Improvement Company1s Plan of
said Bor~ugh, said lot lying between Sixth and Seventh Streets; fronting on McKean
Avenue 22 feet; and running back 100 feet to Linden Alley.
·EXCEPTING and RESERVING, however, all the natural gas and oil underlying
said land, but no wells shall be drilled on the same for either.
HAVING erected thereon a brick business building. ' ~ . .. " ~--~'"" ·.._... t·
For chain of title see D.B. Vol.684, page 444,,records of Rec.order's Office of
Washington County,_ Pennsylvania ..
This sale is subiect to approval of the Court of Com'TI.on Pleas of Washington
County, Pennsylvania~ Orphan's Court Division~
•
i
•
8. If Buyer defaults in payment or performance for days, Seller may, at Seller's election,
usc one or more of the following remedies in addition to or instead <;>f any other remedies provided by law:
(a)· rescind ·this agreement and retain all suins ~paid on account hereof as liquidated damages, in
which case Seller shall retain title to the real estate free and clear of any obligation or duty to Buyer and Buyer
shall surrender this Agreement for cancellation;
(b) eject Buyer from said real ~sta~te, for which purp~o~e Bl!y~r· h;reby authorizes any attorney
of any Court of Record to appear for Buyer and confess~ judgffient against Buyer in an amicable action of ejectment,
with~immediate writ· for possession of the real estate and-for damages, to include~ attorney's commission of po_
OF$ ~ , 'and-costs, hereby waiving ~tay of execution, exemption and inquisition, with release of all errors;
(c) 'affirm this ·agreement by delivery of deed to Buyer, declare all sums due hereunder to be
forthwith due and payable, ·and cause judgment to be entered therefor, for which purpose Buyer h~reby. authorizes
and empowers any attorney-of any court of Record to appear fQt Buyer and confess judgment against Buyer for
the whole balance due, together with interest,-att<irney's commission of ·% or $ · -, and costs,
and hereby agrees to immediate execution thereon, waiving stay of execution, exemption and inquisition, with re-
lease of all errors.
9. The Buyer agrees not to record this Agreement and recording by the Buyer shall constitute a breach
thereof.
~ 10 .. This agreement shall extend to and benefit and bind the heirs, executors, administrators, successors and
assigns of the_ pl!rties.-Whenever used herein, the singular number shall-include the plural, the plural the singular·
and tht: use~ of an! gender shall include_. a! genders.
NOTICE -THE USE OF ONE OR MORE COAL CLAUSES MAY OR MAY NOT BE REQUIRED BYLAW
WITH THIS AGREEMENT
WITNESS the_ due execution hereof the day and. year first a~ove~ wr~itten. f}~
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1\sarsamrnt Oirrtifirutr . .
WASHINGTON COUNTY, PENNSYLVANIA
OFFICE OF THE BOARD FOR THE ASSESSMENT AND REVISION OF TAXES
Washington, Pa.N.O'VEN~ElL_2_,_ ___ 19 . .7.7.
This is to certify that the following is a full, true and correct transcript of the assessment of property
taxable for county purposes, as shown by the books of records in this office, at the above date, for the tax
year 19 7 7 , assessed in the district of DONORA
in the name of KANES JAMES B & THOMAS B
911 THOMPSON AVE
DONORA PA 15033
240-013-00-09-0003-00
0684-0lili$ 24-13-64
2 STY BR BLDG
LOT 6
2,840.
2,310.
BOARD FOR THE ASSESSMENT
AND REVISION OF TAXES
Byt~-~b
Chief Assessor.
(SEAL)
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
In Re: Estate of
JAMES B. KANES,
deceased.
)
)
)'
)
)
ORDER
AND NOW, this lOth day of
No. 1206 of 1969
1977 November -3---61-vk(
--------' 4.~, upon
consideration of the annexed Petition the 8th day of December
197.2_, at 11:30 a.m., Orphans' Court, Court House, Washington,
Pennsylvania, is the date set for confirmation of private sale of
real estate in Estate of James B. Kanes, deceased, which is more
.fully described in the annexed petition to Thomas B. Kanes and
Stamatia Kanes, his wife, for the sum of $4,000.00, upon terms
set forth in petition.
That Frank J. Kanes, as Administrator DBNCTA of Estate
of James B. Kanes, deceased, is directed to give notice within
5 days hereof to all parties in interest of the en.try of this
Order, together with a copy of annexed petition, by certified mail
(return receipt requested) directed to their respective last
known addresses advising all parties in interest that they may
file any objections they may have to this private sale on or
before December 7, 1977 , with the Court.
B y THE C 0 U R T,
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IN THE COURT OF COMMON PLEAS OF. WASHINGTON COUNTY.~-::PENNSYLVANIA-. <.·), ..:.; ::::: c:; r·-:c:-:> ri · ·
ORPHANS 1 COURT DIVISION :: -~: ... ) ri-
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IN RE: Estate o£ ) ::> (.;c; c.:,:'}
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JAMES B. KANES, ) No. 1206 of 1969
)
deceased )
0 R D E R
AND NOW, this ~ayof December, 1977, upon considera-
tion o£ the Petition £or Private Sale o£ Real Estate at the above
captioned number and term, and after hearing, there being no other
persons having indicated an interest to purchase the real estate
except Thomas B. Kanes, the proposed purchaser under the terms o£ the
Petition,
NOW, THEREFORE, it is ORDERED that the prayer o£ the Petitiomr
be granted and that the Petitioner lS granted permission to sell that
property\described in the Petition to THOMAS B. KANES £or the sumo£
Four Thousand arid no/100 ($4,000.00) Dollars, all pursuant to the
I provisions o£ Section-3353 o£ the Deceden~s, Estates and Fiduciaries
Code, as amended.
BY THE COURT:
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IN THE COURT OF~COMMON PLEAS OF WASHINGTON COUNTY, PA.
.
·'In He:
Estate of
JAMES B.
Deceased
ORPHANS' COURT DIVISION
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KANES, )
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HEARING ON PETITION FOR THE PRIVATE SALE
BEFORE:
TIME:
APPEARANCES:
OF REAL ESTATE
'"
THE HONORABLE PAUL .A. SIMMONS., .. J.
.. Tuesday, December~' 1~77
At 11:30 A.M.
John E. Costello, ._EsqU.r.e',.•
Representing the Petiti9ner
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~ ~"" ..; S. Barry Anderson, Esquire
Representing Marn:_~e··-Kanes ..
Janet A. Jackson
Official Court Rep.orter
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THE COURT: This is the time and place set··
for a hearing in regard to the Petition For
Private Sale of Real Estate in the Estate of
James B. Kanes. Mr. Costello?
MR. COSTELLO: If the Court please, we have
fof~you~nconsideration and ~pproval a Petition
For the Private Sale of Real Estate in the
...
Estate of James B. Kanes at Number 63~69-1206.
As your Honor will note, the matter has been of
long standing. The interest of my client of
the estate in this particular piece of real .
estate is a 50 percent interest with Thomas
,,..., ......... ~ . ....... ..
Kanes, the-~propos·e·d pu~chaser of this interest, ..,, ... '.: ~ •·-
"' . being the O}riner· ·of the-:other 50 perc~nt, and
. be_ing the uncle of your peti tooner, Frank '""" :·"" ....._ ~ -.;_..~ ""
• .. ~ •'J; " J. .
On th~~·basis ·of ,:'the· affidavits which
Kanes.
we
..... .. ......... . . .;:....,.,
have attached' .whJch 'a-ffidavits were executed b~
two competent lfc~ns~d .real tors,. Mrs. Katherine -· ' ...... ~ -.
.Schneider and M!< Sov·o·rchek; and also Mr. John t;+:: -.tr--ot . -
S. McCann, all 'having~offices in Donora where '· .
this pro pert~ 1~· :,S]_ tu~·ted. We believe that the
price is.fair and equitable, and that the---
THE COURT: What is the price?
MR. COSTELLO: The price is $4,000.00, your
Honor.
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THE COURT: For one-half---
MR. COSTELLO: For the one-half interest .
. And there h~s been an agreement of sale execute~.
It is of some long standing but there have been
so many difficulties entailed py the substitu-
·tion of administrator and other related matters.
·we've·checked again as recently as two weeks agp
with Mr, McCannj who was really the· realtor ·ahd
a·ppraisor who was the moving par,ty to implement
this transaction. He believes this is a fair
and equitable price .
We did.,· at the Court's direction, advise
both Mr. W~llia~. Kan~s, whb was one of the two
beneficiaries and heirs under this will, and
Frank Kanes, who is the administrator D.B.N.C.T.A
THE COURT: What about the mother? Is she
·-
still alive?
MR. COSTELLO: I think that she---
MR. ANDERSON: 'Mrs. Marie ·Kanes---
THE COURT: This is Attorney Anderson
now speaking, for the record.
MR. ANDERSON: ---Is deceased, your Honor.
THE COURT: ·Well, is her estate-is
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there letters 9r anything:tna't have been raised
in her estate?
MR. ANDERSON: She was a resident of the
State of California, your Honor. ~ I
THE COURT: The State of California?
MR. ANDERSON: The State of California and
her estate has been completed. There were two ,
le~~es; I~bekieve in her estate. And we've
been in .... .-;·1:..;:; with the attorney for that estate.
I can't think of his name.
MR. COSTELLO :-.Well, let me interpose one
~ ' """ ...
"1 l " '·· ~~ thipg. ~e ~id ad~i~e by certified mail---
~ ~The file is right there . . -., ..
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MR. COSTE~LO:~-Mr. Ernest G. Cheonis---
MR .. ANtiERSON: . ~hat's it .
-. .,..,.,.~·
. . '
MR :··coSTELLO:· .... · __ :_Esquire, 405 Fourteenth
-~.
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Street, -Oaklan_d .. , C~lifornia·. And· I have a.
'" .. .,:
return receipt, your Honor, indicating that he
has been put on notice of this. And Mr. Cheonis
was counsel for the estate or the heirs of the
late -the widow of the decedent in this par-
ticular estate. All of those matters have been
set out in some detail in the petition, your
Honor.
I would ask permission of the ~ourt to
introduce Exhibit One, which is a copy of our
letter to Mr. William Kanes, and to Attorney
Cheonis,_and the return receipt from those
mailings.
THE COURT: All right, Exhibit One is
admitted and made part of the record.
MR. COSTELLO: For the record, your Honor,
they were served on the 21st. day of November,
1977.
THE COURT: You have proofs of publica-
tion.you want to---
5.
MR. COSTELLO: Well, everything is attache~,
your Honor, to the petition as filid .
. THE COURT: Oh, I see.
MR. COSTELLO: Eyerything was attached.
THE COURT: I see. All right.
MR. COSTELLO: I'don't.think there's any
other information which we have which we can
pa·ss along.
THE COURT: What is the receipt number
~
1-
the~e, Mr. Costello?
MR. COSTELLO: The receipt number is
2167, your Honor, dated November 16.·
THE COURT: 1967?
MR. COSTELLO: Yes sir.
THE COURT: 2167?
MR. COSTELLO: Yes sir. And was captionec
Order For Private Sale in the amount.of $10.00.
THE COUR~: All .right.
~-:-~ ... --~7' -~ ~ f,
.J:1.R. 99'S TELLO: We would move for your
.,_ ir ...... ... ..
. -.. , "':.. . -~
approv,al .... subjec.t_to any other person being herE ...,_..., ~ l. : i ... ..
prese~t. -· . ~· ' t ... ~. { ... ..,..# "" -
T'HE coi~T :'"(J.ll right. -~ .:,.:: I .p4 • ... ~ y
·will you'please
-~ ~ • ~.. '-l • announce the Estate out 1n the halls of the .,. ":'--.~ .
......... '* """' -courthouse·:-and see if anybody is interested in -.. ~ .. ~ . . .
the Esfati oT James B~ Kanes?
-~-'"""': ..... ..
(Mrs.' Muti',·;, court crier, leaves to make this
announcement, returning in a few moments.)
THE COURT: As .I understand, this was
arlver~ised on three occasions in a paper of
general circulation in and around Donora?
I
6.
..
-. ·(; 7· .
MR. COSTELLO: All those were accomplished,
I believe. I didn't handle all of that. . -
THE COURT: Pardon? -MR. ANDERSON: 'I· didn't have anything to
do with it.
·! z c i MR. COSTELLO: Well, z we presented the peti
·Z tion, Honor, and o"nly direction Ill your your was ..
i
. ·~ that we give notice by certified mail. That wa z ..
'• i what ·your order said, which we have done. := . .
-.!I;
g
THE COURT: All right. I. thought you
o·\
.E >w
.. -·· ~ ·-.:~ said something about a~vertising?. ·' -· ~ -~ ' .,..,.,. . ., ;..._ : . !6 . . ... ·~· l ·. .. i . ~ .: •.. .....,..;: .
' . :a MR . COSTELLO: No, I didn't ......... ~ 0 . . no, say----~ f ~~ . -. .Ill •• # ~ . . ~ --·:QJ ..
THE COURT: You didn't to .... .· 'k -_ ... · . mean say---... ;rt -~ • .. -~ " ...,, . ·o ' ., ;'II. -·-· .Ill .. ·MR. COSTELLO: No,· I didn't mean to. say ........ .• • . 1 ~ .. ..... -... , .. .II: :a
of ~ ~--·~s ~'· that we had advertised. I said all the ::;'""-"';'" .
It'"";" ; '
. --"" advertisi:ng~ :in the Estate had .been co-mpleted. """"-lu ., ....,.
~ l .
;_...:.. ~JI . ' ' -. -,Q ---... . ..
e ' i; .. --THE COURT: Oh, I see. I thought you ' :r: ... --..
meant that---
MR.~ ~OSTELLO: No, I meant the advertising . in the Estate, your·Honor. ..
''
.
THE COURT: Did anybody respond? ·r· .
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~-~----------------------~r-------:-
8.
MRS. MUTI: . No, no one .r~esponded, your
Honor.
THE COURT: All right, the Court will go
ahead and approve this suggested decree, subjec
to receipt of the suggested decree.
It appearing to the Court that nobody is
. interested in this matter other than the propos d
purchaser and the attorney for the estate, the
Court will approve the~sale as requested upon
receipt of suggeste~ order from Mr. Costello, t e
attorney for the estate.
MR. COSTELLO: Thank you, you~;. Ij~no:r ;;:.'
~ ... 't ~~. -~ **********
( END OF PROCEEDINGS )
.,. / .
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I hereby certify that the proceed-
ings ing 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
~~~~t-the he~rin~ -in the above cause is hereby approved and
9 .
:··directed to"be filed.
~. "1i::'~
Judge Simmons is now serving as District
~·~ ~udge_of the Western District of Pennsylvania. Judge Rodg~rs
'D."' ..t. t ~~~~as been a~signed as President Judge of the Orphans' Court
·:I
o .Division pursuant to Administrative Regulation Amended, filed :u
~ :~uly 3, 1978 .. r ~.
.Q
..... -·~~
'-.../ . . &'
Samuel L. Rodgers, J.
1 IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
IN RE: ESTATE OF JAMES B. KANES, ORPHANS' COURT DIVISION
Deceased
No.l206 of 1969
Petition to Withdraw Account
Issue No.
Code:
Filed on behalf of FRANK J. KANES,
Adm. D.B.N.C.T.A.
~\'Counsel of Record for this
Party:
Malcolm Anderson, Esq.
P a . I. D . 410 113 7
Anderson, Moreland & Bush
Firm 41111
26th Floor, Centre City Tower
Pittsburgh, Pa. 15222
(412) 471-3002
/
i -.
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
IN RE: ESTATE OF JAMES B. KANES, )
Deceased ) No. 1206 of 1969
)
PETITION TO WITHDRAW ACCOUNT
AND NOW comes Frank J. Kanes, Adm. D.B.N.C.T.A., and avers
as follows:
1. James B. Kanes died testate on March 3, 1966.
2. His Will divided his property between his two sons,
William and Frank. William Kanes was named as Executor.
3. William Kanes took out Letters Testamentary.
4. The Decedent had remarried and his widow, Mary Kanes,
took against the Will and was also awarded $1000 as a family exemp-
tion plus one-third (1/3) of the Testamentary Estate under the Wills
Act as then applicable. She has since died.
5. William Kanes filed his First and Final Account which
is now asked to be withdrawn.
6. A piece of real estate was owned by Decedent in common
with his brother, Thomas Kanes. Thomas Kanes wished to purchase the
Estate's interest.
7. S. Barry Anderson, Esquire, as counsel for the Estate,
could not get any response from William Kanes and petitioned for
appointment of a local fiduciary. After notice, Frank J. Kanes
appeared by local counsel, John Costello, Esquire, and was appointed
Administrator D.B.N.C.T.A.
8. Frank J. Kanes sold the undivided one-half (1/2) inter-
est in the real estate and distributed the proceeds.
9. The Estate Account at No. 180-3796 in the Donora office
of Mellon Bank was closed on April 11, 1970 by Frank J. Kanes as
Administrator D.B.N.C.T.A. and all the assets distributed at the risk
of the personal representative in accordance with the provisions of
the Fiduciaries Act then in effect.
10. William Kanes has offered no explanation of what he
did during his period of service as Executor. He did not give your
petitioner any facts or figures. William Kanes still does not re-
spond to communications.
11. There appear to be no persons within Pennsylvania who
have an interest in the Estate of James B. Kanes, Deceased, nor any
remaining assets.
12. The Account of William Kanes cannot be supported or
verified by your petitioner. It should have been withdrawn upon
- 2 -
the appointment of your petitioner, Frank J. Kanes.
WHEREFORE, your petitioner respectfully prays that this
Honorable Court. issue a Rule to Show Cause why the Account filed
by William Kanes should not be withdrawn and the rights of all
parties interested therein be the same as if no Account had been
filed and the distribution of the Estate be at the risk of William
Kanes and Frank J. Kanes.
Respectfully submitted,
ANDERSON, MORELAND & BUSH
ByVvt~A--~
Malcolm Anderson, Esquire
26th Floor, Centre City Tower
Pittsburgh, Pennsylvania 15222
(412) 471-3002
- 3 -
STATE OF
COUNTY OF
./
..
A F F I D A V I T
) ) ss
)
Before me, the undersigned authority, a notary public
in and for said Commonwealth and County, personally appeared
FRANK J. KANES, who being duly sworn according to law, deposes
and says that he is Administrator D.B.N.C.T.A. of the Estate of
James B. Kanes, Deceased, and that as such he is authorized to
execute the foregoing Petition; and that the facts set forth in
the Petition are true and correct.
Sworn
this /
Notary
My Commission
October 1980.
• . SAMUEl. JIMENEZ exp1req~'btary Public, State of New York
No. 03-4663362
Qu~lificd in Bronx County •
Term Expires March 30, 19S,::l,
• I
·'
IN THE COURT OF COMMON PLEAS OF WHASINGTON COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
IN RE: ESTATE OF JAMES B. KANES,
Deceased
)
)
)
ORDER OF COURT
No. 1206 of 1969
AND NOW, to wit, this }:¥ day of IJ C.~q d ~,
1980, upon consideration of the foregoing Petition, and upon Motion
of Malcolm Anderson, Esquire, it is hereby ORDERED, ADJUDGED and
DECREED that the prayer thereof be granted and that a citation be
issued to William Kanes, Frank J. Kanes and the Estate of Mary Kanes,
Deceased, c/o Ernest G. Cheonis, Esquire, Oakland, California for
a Rule to Show Cause why the First and Final Account filed by William
Kanes should not be withdrawn and the rights of all parties interest-
ed therein be the same as if no Account had been filed and the dis-
tribution of the Estate be at the risk of William Kanes and Frank J.
Kanes.
Returnable the II day of .P~-c ~I"W 6 .b)j', 1980 at
9 .' 1'5 A • Jl&.f prevailing time.
I
i' il
. ·'
/
IN THE COURT OF COMMON PLEAS OF WASHINGTON COill~TY, PENNSYLVANIA
IN RE: ESTATE OF JAMES B. KANES,
Deceased
ORPHANS' COURT DIVISION
No. 1206 of 1969
Issue Number:
Affidavit
Filed on behalf of:
ESTATE OF JAMES B. KANES,
Deceased
Counsel of Record for this
Estate:
Malcolm Anderson, Esq.
P a . I. D . 1fo0 113 7
Anderson, Moreland & Bush
Firm ifolll.
26th Floor, Centre City Tower
Pittsburgh, Pa. 15222
(412) 471-3002
J
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
IN RE: ESTATE OF JAMES B. KANES, )
Deceased ) No. 1206 of 1969
)
A F F I D A V I T
COMMONWEALTH OF PENNSYLVANIA )
) SS:
COUNTY OF ALLEGHENY )
Before me, the undersigned officer in and for said
Commonwealth and County, personally appeared, LOIS M. ELDER, who,
being duly sworn according to law, deposes and says that the
original Citations issued by Judge Terputac in connect.ion with the
captioned Estate were sent by certified mail, copies of receipts
for which are attached hereto as Exhibit "A", on the 29th day of
October, 1980 to the following:
Ernest G. Chenois, Esq.
Financial Center Building
405 -14th Street
Oakland, California 94612
William Kanes
811 York Street
Oakland, California 94610
r
Frank J. Kanes
15 -80 216th Street
Bayside, New York 11360
SWORN to and subscribed
before me this ...3<2th
day of October, 1980.
/(NOtary PUifc
My Commissions Expires:
JACQUEL!NE NALLI, NOTARY PUf.'UC
PITTSBURGH, ALLEGHENY COU1•T'='
MY COMMISSION EXPiRES SEPi. 27, 1Si12
Member, Pennsylvania Association of Notuies
Lois M. Elder
- 2 -
No. 724197
ReCEIPT FOR CERTIFIED MAIL
HO\l'ISURAHCE COVERAGEPROYIDED-
NOT FOR UfTERl!A TIONAL MAIL
(See Reverse)
SENT TO
Ern P s t-_G_ __Ghpnn; a R~1
STREET AND NO. ,
Financial CPnter Bld~
P-tj;Oj'TE~ND:t_Pfi'tn Street
r\ _, ._]_ _., , .. •r-.f'\ L..:t.n
P~"t1;t;'E~"u'"'" •. .._.. .... _.__.._.._ $ J ·v.Lf-
!/) CERTIFIED FEE ¢ w
¢ w SPECIAL DELIVERY II. a: RESTRICTED DELIVERY ¢ 0 u. Cll w w a: (J (J SHOW TO WHOM AND ¢ w > > DATE DELIVERED 1-!/) a: .a: < w w :a Cll !/) SHOW TO WHOM, DATE, 1-_, 1-. AND ADDRESS OF ¢ (I) < a. DELIVERY 0 z iii a. 0 () SHOW TO WHOM AND DA T!: 1-j: w ¢ _, a. a: DELIVERED WITH RESTRICTED
:;;) () z DELIVERY Cll a: z :;;) SHOW TO WHOM, DATE AND 0 1-ADDRESS OF DELIVERY WITH ¢ () w RESTRICTED DELIVERY a:
TOTAL POSTAGE AND FEES $ . POSTMARK OR DA 'rE
..: 0. . 10/29/80
s .. 0 ..
c-. -~~--·-· --..... ·--.. ~--.... ·--~-.---·~ ..... _..._.. ~· .... ---.
( ..
·-:No.··. :724198
RECEIPT FOR CERTIFIED MAIL
NO INSURANCE COVERAGE PROVIDeD-
<D .... Cl> ...
~ . < g
CIO ..,
e .. 0 r.r.
UJ Cl. --
. NOT FOR INTERHA TIOHAL MAIL
(See Reverse)
SENT TO William Kanes
STREET AND NO. 811 York Street
P.O .. STATEANDZIPCODE
Oakland. Calif. 9461)
POSTAGE $
(/) CERTIFIED FEE ¢ w ¢ w SPECIAL DELIVERY 1.1. a: RESTRICTED DELIVERY ¢ 0 II. !/) w w a: (J () SHOW TO WHOM AND ¢ w > > DATE DELIVERED 1-(/) a: a: "' w w :IE (/) !/) SHOW TO WHOM, DATE, 1-_, 1-AND ADDRESS OF ¢ (/) "' a. DELIVERY 0 z iii a. 0 () SHOW TO WHOM AND DATE 1-j: w DELIVERED WITH RESTRICTED ¢ -l a. a:
:;;) 0 z DELIVERY (/) a: z :;;) SHOW TO WHOM, DATE AND ¢ 0 1-ADDRESS OF DELIVERY WITH () w RESTRICTED DELIVERY a:
TOTAL POSTAGE AND FEES $
POSTMARK OR DATE
10/29/80
-~-· P•o•·-·-1~---.-·-_,.·,. •• 0 o• ·-P• 0•• .-p , __ ,, .r•,-·-·• >
EXHIBIT A
. -----·-·-· ........ -.~...:~-----.. ------···---···0..• ........ ______ .,.._.,.._.-~-----·---'• .....
;_-No. 724196
RECEIPT FOR CERTIFIED MAIL
NO INSURANCE COYERASE PROVIIlfD-
HOT FOR INTERNATIONAL MAll
(See Reverse)
SENT TO
Frank J. Kames
STREET AND NO.
15 -80 216th Street-
P.O., STATE AND ZIP CODE
Bayside N. Y.. 11360
POSTAGE $
(/) w CERTIFIED FEE ¢
w SPECIAL DELIVERY ¢ 1.1. a: RESTRICTED DELIVERY ¢ 0 II. (/) w w a: () () SHOW TO WHOM AND ¢ w > > DATE DELIVERED 1-(/) a: a: "' w w
:::E Cll (/) SHOW TO WHOM. DATE, 1--' 1-AND ADDRESS OF ·¢ (/) "' a. DELIVERY 0 z iii CL 0 () SHOW TO WHOM AND DATE 1-j: w DELIVERED WITH RESTRICTED ¢ -' a. a:
;:) 0 z DELIVERY (/) a: z ;:) SHOW TO WHOM. DATE AND 0 1-ADDRESS Of DELIVERY WITH ¢ () w RESTRICTED DELIVERY a:
<D TOTAL POSTAGE AND FEES $ .... POSTMARK OR DATE Cl> ...
..: 0. < 10/29/80 0 ·o QO .., e .. 0 r.r.
UJ Cl.
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C.ft c;.c
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
IN RE: ESTATE OF JM.fES B. KANES,
Deceased ORPHANS' COURT DIVISION
No. 1206 of 19,9
Issue Number:
Additional Evidence of Service
and Order of Court
Filed on behalf of:
ESTATE OF JAMES B. KANES,
Deceased
Counsel of Record for this
Estate:
Malcolm Anderson, Esq.
Pa. I. D. #01137
Anderson, !·foreland & Bush
Firm tfolll
26th Floor, Centre City Tower
Pittsburgh, Pa. 15222
(412) 471-3002
J
:IJ m -I c
:IJ z
:IJ m () m
-u .--1
:IJ m G)
(/)
-I m
:IJ m
0
z
·'
e SENDER: Complete items 1, 2, and 3. , Add your address in the "RETURN TO space on
reverse.
1. The following service is requested (check one).
XJ Show to whom and date delivered .... ...... ·~¢
o Show to whom, date, and address of delivery. ·~¢
D RESTRICTED DELIVERY
Show to whom and date delivered .. ... ...... ~¢
D RESTRICTED DELIVERY
Show to whom, date, and address ot delivery.$ __
(CONSULT POSTMASTER FOR FEES)
2. ARTICLE ADDRESSED TO:, E Ernest G. Cheno~s,_ .s~: Financial Center Bu~l ~ng
405 -lli-th Street
-eakland California 94612 3. ARTICLE DESCRIPTION:
REGISTERED NO.I CERTIFIED NO.I lNSURED NO.
724197
(Always obtain signature of addressee or agent)
1 have received the article described above. ~-
SIGNATURE D Addressee D Authorized agent
~~~~ ~·-m~ ..A e._ ~fl J
Q DATE OF DELIVERY /r.~(;~~~~ ~ JJ/3/2-.: I /IV-~-,\
o lEfs: rc!e _,( , N 0; _() 5. ADDR Sr omp/ete only if requested) f ' ,
m \ \ I ;;Jjj() / 1 -.· '-' / 2:!
6 UNABLE TO DELIVER BECAUSE: '-<c -CLERK:S m -~ . -1-NlTIALS :5: )>
r
,
·'
''.~ .,
1-rGPO. 1977 0 249 595 -
~~--------------------------------------~ CJ) e SENDER: Complete items 1. 2, and 3. ~ Add your address in the "RETURN TO" space on 3 reverse.
"" ~
"'
1. The following service is requested (check one).
~ Show to whom and date delivered. . . . . ·--'t·
D Show to whom, date, and address of delivery. -----4';
D RESTRICTED DELIVERY -
Show to whom and date delivered ........... __ ¢
D RESTRICTED DELIVERY ~ • Show to whom, date, and address ot delivery.$ __
--t (CONSULT POSTMASTER FOR FEES)
cl-----------------------------------------1 ~ 2. ARTICLE ADDRESSED TO:
:n Frank J. Kanes m ~ 15 -80 216th Street
-u Bays j de, New York 1136_Q'-----• ~ 3. ARTICLE DESCRIPTION:
m REGISTERED NO. CERTIFIED NO. INSURED NO. G)
(/) --~~------------~~~~~~--~------------· ~ (Always obtain signature of addressee or agent) m o I have received the article described above.
SIGNATURE D Addressee D Authorized agent w
::!:!·--------------------------~--~~~~--· ~ 6. UNABLE TO DELI\('ER BECAUSE:
:5: )>
r
CLERK'S ·., -~'
INITIALS
IN THE COURT OF CO:MMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
In Re: Estate of James B. Kanes, )
Deceased )
)
AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF ALLEGHENY
)
)
)
No. 1206 of 1969
SS:
Before me, the undersigned officer in and for said
Commonwealth and County, personally appeared LEE HU:MMEL, who,
being duly sworn according to law, deposes and says that the
original Citation issued by Judge Terputac in connection with the
captioned Estate was sent by regular mail on December 4, 1980 to
William J. Kanes, 2074 Alden Gates, Hayward, California 94541.
Proof of such mailing is attached hereto as
Exhibit "A".
Sworn to and subscribed before me,
day of December, 1980
,' -(~_~Yn. Notary Public
' LOIS M. ELDER, NOTARY PUBLIC
PITTSBURGH, ALLEGHENY COUNTY
MY COMMISSION· EXPIRES MAR. 22, 1982
Member, pennsylvania Association of Notaries .·
Lee Hummel
•.'
.l
... :;, ...... ·.J ......... -..
U.S. POSTAL SERVICE
CERTIFICATE OF MAILING
Rtcei~~ed From:
:.<_{,tJo L>e/V/R~ tf!1 t_-y JoJd:_/l.._
ert:iS JJ uti( 9), jo<'{
H A V wit R b C .A L 1 i-o .XIII/ A 9 tj£t:j (
MAY BE USED FOR DOMESTIC AND INTERNATIONAL MAIL, DOES NOT PROVIDE FOR INSURANCE -POSTMASTER .
PS FORM MAY 1976 3817 *U.S.GOVERNMENT PRINTING OFFICE: 1978-752-524
EXHIBIT A
' '~·
_... ----------------------------~-----
' ....
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
IN RE: ESTATE OF JAMES B. KANES, )
Deceased ) No. 1206 of 1969
)
ORDER OF COURT
AND NOW, to-wit, this
19 (jl), it is hereby ORDERED, ADJUDGED and DECREED,. that the First
and Final Account filed by William Kanes in the Estate of James B.
Kanes is hereby withdrawn, and that the rights of all parties
interested in said Estate shall be the same as if no Accotnt had
been filed, and further, that the distribution of the Estate be at
the risk of William Kanes and Frank J. Kanes.
BY THE COURT:
. '
r·· _r:..-------'-·· t ---------_, ....... ,,
I ;; .-, '. ·t .....,
' •J l '-"' l_J~~--
·:.
\ IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
\
1\ t r
In Re: -Estate of
JAMES B;. KANES,
deceased.
)
)
)
)
)
No.l206 of 1969
PETITION FOR PRIVATE SALE OF REAL ESTATE
TO THE HONORABLE, THE JUDGES OF SAID COURT:
\ ~
\ I
\
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\ l I
\ I
\ I
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\
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The Petition of Frank J. Kanes, Administrator DBNCTA of\
j :
.. ,..
: '\
~. '
Estate of James B. Kanes, deceased, respectfully represents:
1. That James B. Kanes, a resident of Donora,·
Washington County, ~nnsylv~ia, died testate on March 3, 1966,
and Letters Testamentary thereon were. granted to William Kanes
on March 6, 1966, and on February 13, your petitioner was
substituted instead of William Kanes and was ordered to post a
bond in the amount of $3,000.00.
2. That at-the time of the' presentation of this
' '
petition the .following named persons are the interested parties
\.
under decedentA' s. will:
Frank J.-Kanes, your petitioner and son of
216 Street, Bayside, decedent, a resident of 15-80
New York 11360.
I
\ \ l \
\
\
\
\ ,,
\
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\
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B. William Kanes, son of decedent, whose last known I I
address was 2074 Alden Gates, Hayward, California 94541.\
\
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I
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· C. Marie S. Kanes, wife of decedent, who survived
her husband but who subsequently died on October 16,
1971. Marie s~ Kanes' estate was represented by
Ernest G. Cheonis, Esq., of 405 -14th Street, Oakland,
Califor~ia 94612. The said Marie S. Kanes, prior to
her death, filed an election to take against the will
of James B. Kanes at No. 304 of 1966, records of this
Court.
3. That at the time of his death James B. Kanes was
seized of an undivided one-half (1/2) interest in and to the
following described real estate:
I
i
"All the one-half undivided interest in and to all that 1
certain Lot or parcel of ground situate in the Borough of Donora,
Washington County, Pennsylvania, described as follows:
Being Lot No. 6 in Block No. 13 of the Union Improve-
!
I I
!
ment Company's Plan of said Borough, said lot lying between Sixth j
and Seventh Stree.ts; fronting on McKean Avenue 22 feet; and
running back 100 feet to Linden Alley"
Excepting and reserving, however, all the natural gas
and oil underlying said land, but·no wells shall be drilled on
same for either.
Having erected thereon a two-story brick business
building.
Being the same property that was conveyed to James B.
Kanes and Katherine Kanes, his wife, by deed of James B. Kanes
and Thomas B. Kanes, surviving partners of the partnership known
as Kanes Restaurant dated August 11, 1944, and recorded in Deed
Book Vol. 684, page 444, records of Recorder's Office of said
Washington County, Pennsylvania. The said Katherine Kanes died
and title vested in James B. Kanes by
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operation of law. The said James B. Kanes subsequently inter-
married Marie S. Kanes who survived her husband and filed an
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I election. to take against his will at No. 304 of 1966 O.C. records 1
of the Orphans' Court of Washington County, Pennsylvania .
. 4. That William Kanes then executor of Estate of
James B. Kanes, deceased, sold a parcel of real estate situate in
the Borough of Donora, Washington County, Pennsylvania, and
known as part of Lot No. 11 in Block No. 14 of Union Improvement
Company's Plan of said Borough.
5. That your petitioner has procured and attached
hereto, as Exhibits "A" to "C" inclusive· certificate of ' ' '
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I assessed valuation, copy of inventory, and decedent's will. There:
are no current liens of record against the above-described real
estate.
6. That your petitioner has procured and attached
hereto, as "Exhibit D", .the requisite affidavits of two competent
persons with the necessary allegations.
7 . That your petitioner desires_ to sell the above-
described real estate of decedent which is presently occupied by
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iriterest on the second floor.
8. That the said Samuel Mele,
~0 Restaurant is paying the sum of $ 13S ~
fSO~
trading as Sammy's
per month rent.
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9. That Thomas B. Kanes, owner of the other undivided
one-half (1/2) interest moved into the subject property in
November 1976 and is the proposed purchaser, subject to approval
of this Court, per Articles of Agreement hereinafter set forth.
.10. That your petitioner deems it necessary and proper,
in the administration of decedent's estate, that real estate herein
described in paragraph No. 3, be sold under the provisions of
Section 3353 of Decedents, Estates and Fiduciaries Code, as
amended.
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1
11. That your petitioner is desirous of being permitted:
!
to sell, atprivate sale, such real estate of decedent and believes
and, therefore, avers that his hereinafter offered price is a·
better price than can be obtained at public sale thereof.
12. That your petitioner, subject to approval of this
Court, has entered int6 written articles of agreement, copy of
which is attached hereto as Exhibit "E'', with Thomas B. Kanes,
621 McKean Avenue, Donora,. Washington County, Pennsylvania, to
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l purchase such real estate for the sum of Four Thousand ($4,000.00) I
Dollars.
Your petitioner, therefore, respectfully prays your
Honorable Court, under and by virtue of the provisions of
Section 3353 of Decedents, Estates and Fiduciaries Code, as
amende4, for permission to sell, at private sale, the above-
ment:J.oned real estate and for a further order fixing the time
place for final consideration and disposition of the private
of said real estate. And he will ever pray, etc.
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\ Frank J. Kane~1( Administrator
I I f DBNCTA, Estat~/o James B. Kanes, I
I deceased.
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State of New York
I, c t f (/ . A A' ·"-./:., fr · oun y o lrf~ Yc/ /o'~ '\
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~~ Before me, a Notary Public in and for said County and
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State, personally appeared FRANK J. KANES,who, being duly sworn
according to law, deposes and says that'he is the Administrator
D~B.N.C.T.A. of estate of James B. Kanes, deceased, and that the
statements set forth in the foregoing petition are true and
correct.
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D.B.N.C.T.A., Estate of
James B. Kanes, deceased .
Sworn to and subscribed before me
77
' 19'~
{_~~--·-My Commission E . J0GEP1t SJRIRIIeQ xp ~ rEWtuv Puhllc. st~fp ~~ New Ylltt
No. 30·3878i25
Quallff~d In Nassau Coonty
'term Expires March M, 1!}'1
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,. PENNA.
IN RE:
ESTATE OF
JAMES B. KANES,
z ~ Deceased.
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ORPHANS' COURT DIVISION
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No. 1206 of 1969
HEARING ON AUDIT
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~BEFORE: THE HONORABLE P. VINCENT MARINO: ...
President Judge of the said Court.
• •• f' .~ ...
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..: ~ APPEARANCES: S. BARRY ANDERSON, ESQ., of Donora, Penna ,
represent~n~ the Accountant. ... Ill
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~ TIME: Monday,· D~c~mber .,8,, 1969, at J1 :BOl o'dock
E. M., EST. :t: .. ,..
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IIi 0:: ' ~ THE COURT: 0:: Number 1206 of 1969, ·the estate of James· B.
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Kanes, deceased. The Executor is Williar:i:r Ka nes and the attorney
.is S. Barry Anderson. Mr. Anderson?
~ MR. ANDERSON: If the Court please, I'd like at this time to enter II. 0
my appearance for William Kanes, the Executor of this estate,· and
request that the audit be continued until some time in 1970. There
are two basic reasons. One is a settlement due to Mr. Frazier's
client, which we are not able to determine the exact amount as of
this date. And secondly, the Executor has moved and left no forwarCing
address. And all the .:li'unds, even if we do arrive at a settlement,
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we're not able to withdraw the money from the bankhecause it's ente ed
on his-sole signature. I spoke with his brother as of Saturday. He
. ~ . ' ~
advised me that he's someplace in California. As soo_n as we locate
him. we'll close it. But we owe Mr. frazier's client some money but_
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we can't gef to it.
THE COURT: At the instance of counsef. this audit will be
co'ntinued to give the-parties an opportunity .to act in ac;cord~nc e
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with c~@unsel's statement.
, .
MR. ANDERSON:
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I have also received in the mail' a notice' of
Perro nal Property Tax due in this estate. I would like before I admi
or deny it. to consult with Mr. Frazier because he's slightly concer h.ed
in this estate also .. I imagine we owe it but I just don't want to make
~ statement without his consent since he represents a large portion.
THE COURT: At the, present time. the Bersonal 'Property ... 'Fax
is not admitted .
MR. ANDERSON: Yes. Your Honor. subject to my talking to Mr .
Frazier.
( AUDIT CONTINUED )
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N 'ihc forogoins t:Gcord o2 Um prococdin._.~ dl the nbovo couoc iu
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·.. . :. -·Jn the matter or the Au.!il ol Account In
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Es ta to or , \} f)-1-'ltl ItS
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. . ·· ·.· ._.._ TO THE AliDHIXG JUDGE:
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·. • ~~ter __ _,~'-i------'--a.ppear an ce ror_~Lu::...:..l.::.(~/.:...c".::....:l4...:.. VVI.:...·; .:..........~.i1£~l~cA-:...:..tu:..;:;. -=~~: 5::::;. :+-;--=£=-· .c:~·.:.:;~'-'· "-::..~ ·~~,........,.=--/ e;,~· .-.:~(._..:...: _· _. -..,..--_._ .. __ _
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N.B,_:Cot::-:sel shall, by scp:trate p1p'.'!r, present a concise st:!'-"·'-~z:~nt or each
clait!l, r-.·ith SUi1~0rtin; c:1!t:u!::t!on of any i:!tt:'rest cl~~=-c~l. Objectio:!s
to sn :lCC01Jnt :!~ rit~d. sb:tll b--:! co~ci.;t:ly .st~t2d in :1 se;-~!"J.t~ p:t;ler.
CouQcil sc:;;·?s:i:; p~vtJ~r di;;:ribution sh::.ll !il.; a sep:J.ralt~ co::;.cise st:J.te-
lllcnt In tf..1t r.:;::.rd.
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.19~
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Stat e of California
County of Alameda
JAMES B. KANESI
4th'
~ugust, 66
.
COPY OF INVENTORY
Notary Public
WILLIAM KAN.ES,
; .
*************
James B •. Kanes
Is/ William Kanes
Executor·
Is/ ·Cheater E. Cald~cott . · Notary J?Ubllo · *********
(SEAL)
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. 3Juntutnrg attb i\ppraistmtttt of th.e .good~ and chattels, rightS and credits which were
JAMES B. KANES · . . . . . . · Donora, ..
· of .............................................................................. ; ..... , ................. : ..................................... :late of ............................................. : ..... ; .............................. , .......... : ..................................... .
Washington (]ounty;. Pa., taken and made in conformi.ty with the abo'Ve affida'Vit.
DOLLARS'
REAL ESTATE
PARCEL I: . All the one-·half undivided interest in and to all
that certain lot or parcel of ground .situate in the Borough of Donora,
\Va~hington County, Pennsylvania, described &s follows:
' ·· Being Lot No~· 6 in Block No. 13 of the tJnion ·
Improvement Company's Plan of sa.id Borough, sa.id lot lying
between Sixth and Seventh Streets; fronting on McKean Avenue
22 feet~ and ru!lJling back 100 feet to Linden Alley.
· Excepting and reserving, however, all the natural·
gas and oil underlying said land but no wells shall be drilled on
the same for either.. ·· . · ·
.. . Having erec~ed thereon~a brick ~usiness buUding.
· . BEING the same property as ·was conveyed to
James B, Kanes and Katherine Kanes, his wif~, by James B.
Ka.nes and Thomas B. Kanes, by deetl dated.August llJI· 1944 and
re~orde~ in D •. B. Vol. G8f!,, pag~ 444, ·records Of Washington
·County, Fa: The s~id Katherine Kanes died · June, 1951
and title vested in James B. Kanes by operation of law • . .
-PARCEL U: . ALL that certain parcel of land lying 1(1 the Town
of· Donora* Wuhington County. Pennt?ylvania, known and described
as being the Easterly 55 feet of Lot No. 11 in Block No. 14 of the
Union Improvement Company's Plan of Lots of the Borough of
Donora. ..
Excepting and reserving, however, all the natural
gas and oil underly~g said land but no wells shall be drilled on the
same tor either.
.~
$ 7075 00
BEING a part of the same property as was conveyed
to _James B. Kanes by· deed of Chester Francis Glinka, et-ux .• et al.
dated June 5, 1951 and recorded in D. B. Vol. 778, page 915, records
of Washington County, Pa. . · · 1200 oo
cont.
CENTS
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l>b:. 'Willi.atn Kanes · · · . '"•~"
.2o14 Aideii·Gates. ·, .~ -HS;ywar~. ·: Cal$;~ortrl.a .. ~4541.' . ..
.. ·_. . . '
. ., ...
srnest;"'G·'·'cb~nis:.· asq\lite'
Attorney at Law : . ·. · \(. ·:>
405 Fourteenth.Street: ...
Oakland.. ~.ali~c;>i'~a. 94612
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!i.J!tate of' Jam~s· :8,1 ICanes
..Gentlemen: . '. ''
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of '• ~ j. ~ J ' .~ • ., ~ ~ ! ' I' o I ~
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.. . . ·. · ·.You are advised 'that ·Judge Paul A •. :simmons of the
, Orpbans1 cOiart Div~sion of 'the cO~t 'of COmmon. Pieaa ot. Washi119'ton
. County,:·Pennsy~vaJ1ia has fixed Doc~er 8~.'1917,· ~~ 1li3Q ·o'clock
A.M., .a$ tbe.d~~e, and time tor hearing on th~~petitiori to.approve .apri~ate ea.le'ol. certain· real· estate in tbe'esta.te ot James .a.
;Kanes decea.Sed• · .. ' ··:· .. . · /., ,
"' ; ~· ;.;\•... ~ .,r ' . • -i'"' .tr . ~. . • .. , • . . I . · _ the peti t~on .proposes to sell the· one...:ha'lt. interest
._' ·owned by the dec~ent to. ·ihQmas B •. • KiUleSw owrter ot ,the ''other undi ... : vi~ed :One-half intetes.t~·: · ·· . , . J ~ .
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You .are. e~ti tl~ to. be present if you dcisite. : . . . . ~
~ • ". + • ... ~ · .. ''.fhe. proposed selling price ii~ $4'iooo.oo.
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~ PETITIONER'S
EXHIBIT .. ~ .... ,., .. -'. . ~ ('
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IN RE:
tu IDl}r Qlourt of Qlomtn.OU ~lea.a of ma.sl}ittgtnu Qlouttty. tfrttttayluattitt
®rttl1ttttnf 01ourt Uitti.shnt
ESTATE OF
illitattnu No. 63-69-1206
Deceased
(!Tumtttnttntraltq nf Jrttuuylttttttia
CU:nuttty nf m nnqittgtntt
To: Frank J. ·· Kanes
·'' ,,
Sur Petition of: Frank J. Kanes, Admr. D.B.N.C.T.A.
-~-: _· .'
(~r~~ting:
. ' '
m~ Q!nuttlt'att(l lJnu, ---~F.....:..r-=ank~..::...J-=-. -=K.::..:an=..::....:__es=-------
that, 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 com-
plete answer, under ?ath, to each and every of the averments of the said
.. ' ... petitio~,.· on or before Thursday , the 11th. day of-December
-. . .
19 80, at 9:15 o'clock_!_ .. M., and show cause why the First and
Final Account .filed by William Kanes should not be withdrawn and
the rights of all parties interested therein be the same as if no
· Account had been .filed and the distribution of the Estate be at
· the risk of' William Kanos and Frank J.Kanes
and further abide the · order of our said Court in the premises,
If you fail hereof, the petition may be taken PRO CONFESSO and
a decree made against you.
WITNESS the HonoribleThomas J .TerputacJudge of our said Court,
at Washington, Penna., the 24thday of_-:O::.....:c::.....:t=--=o=--=b=-e=--=r'------19 80
~
f the Orphans' Cour · ~
Halcolm Anderson E -----=-===::..::...:=~==-:..:....:...:::..--=.=-----sq.
Attorney for Petitioner.
(Seal)
J
IN RE:
1tt IDqr Qlourt of Q!ommott tlflraa of llDaaqiugtott Q!ouuty. Jruuayluautu
®rp~aun· illnurt Btninintt
ESTATE OF
JAMES B. KANES,-illitation
Deceased
QJ:ommnnwrult4 nf Jrttttsylttuniu ~~
!i!i: illnuttty of m affl1iugtntt
No. 63-69-1206
To: the Estate .of Mary Kanes, Deceased, c/o Ernest G. Cheonis, Esq.,
Oakland, California
Sur Petition of: Frank J • Kane s, Admr. D. B.N • C. T. A •
,j
lfr illntttutttUll \lfou.the Estate of Mary Kanes, Deceased, c/o Ernest
G. Cheonis, Esq., Oakland, California
that, laying aside all business and excuses whatsoever, you do file in. the office
of the Clerk of our Orphans' Court of Washington County, a full and com-
plete answer, under oath, to each and every of· the averments of the said
petition, on or before Thursday , the 11th. day of Dec ember
19 80, at 9:1.5 o'clock____!_. M., and show cause why the First and
Final Account filed by William Kanes should not be withdrawn and
the rights o:f all parties interested therein be the same as if no
Account had been filed and the distribution of the Estate be at
the risk of 'V!illiam Kanes and Frank J.Kanes
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 decree made against you.
WITNESS the HonorableThomas J. Terpu tac Judge of our said Court,
at Washington, Penna.,
Malcolm Anderson E ----=:.::.==-=--=-::_:=--==.__;_=--_:_::_::-----sq.
Attorney for Petitioner.
(Seal)
' Form RCC.;33-RI
RESIDENT DECEDENT
• 'COMMONWEALTH : OF • • PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
COUNTY OF WASHINGTON
IMPORTANT: This return must be completed in detail and filed in duplicate, with will attached, with the
Register of Wills of the County where decedent resided; Return is due within one yea~ after
date o.f death, unless an extension is granted by the Secretary of Revenue. (Secti<:n 703 of
___ th~ Inheritance an!l E_st,ate Tax Act of 19~1.) I
IN THE MATTER OF THE ESTATE OF }
JAMES B. KANES AFFiDAVIT OF ········ · ·· ········· ·· ···· ~~-~~~::~·-,;;;~~~~~~-)············ ·· .. ·· ··········· · · ........................ ==-fa WILLIAM KANES
Late of ...... . .. .... .. . .. . ... ... . .... ..... .. . ..... County
.......... Executor
Administrator of the estate of the above-named decedent being duly sworn, depose and say
(Month)
............. , 19 ... 66 . ,f testate leaving a last will, copy of which is hereto attached. }.
(llay) (Y,..r) G:J*~'!*~:;'< Decedent dJed March 3,
. . } Name and address of attorney or
other authorized representative to
whom all correspondence should be_
mailed.
S. :J?a~;ry A:r:lcl~I'~()Il
617 McKean Avenue. rionora·~-..... Pa~----· .. r5o3:f·
That as such Executor deponent is familiar with the affairs of said estate and the property con-
(Executor-Administrator)
stituting the assets thereof and their fair market value.
That at the time of death there was no safe deposit box registered in decedent's individual name, or jointly
with, or as agent or deputy of another, or in decedent's individual name, with right of access by another as agent
or deputy, with the exception of the following:-
,.
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS ~~~-DEPOSlT BOX RENTED RELATIONSHIP OF JOINT
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAM~ OR NAMES OF HOLDERS TO DECEDENT
M ellon~NationaL Bank and Trust Company James B. Kanes -
Donora Officel Donora, Pa. .. ;.
·.·
That the contents of said safe deposit box or boxes are itemized under Schedules _B ___ of this
return, with the exception of the following, for the reasons hereinafter set forth:
That Schedule A attached hereto and made part hereof sets forth full v and in· detail all the
real property in the Commonwealth of Pennsylvania of which decedent died having an interest therein. It
also sets forth the mortgage encumbrances upon each parcel of real prQperty at the date of death, giving
the amount still due at death, name of mortgagee, date, rate of interest, and book and page of record
thereof. It also sets forth in the columns provided therefore the assessed valuation or each of said
parcels, the estimated market value thereof as of date of death of decedent.
That Schedule 8 attached hereto and made part hereof sets forth fully and in detail all personal
pr_oper,ty wheresover situated owned by the decedent at the time of death; all moneys left by the decedent
at the time of death, whether in decedent's immediate possession, standing to decedent's credit in banks
of deposit, savings banks, trust co~anies, or other institutions, Whether individually, or in trust for
any other person or persons giving aiso separately the accrued interest thereon, if any, down to the last
interest day._;p,r,;i,p.r"t,_Q"JJ!tcedent' s death in the case of savings banks, and to the date of decedent's death
in all other'-';;~;;~;···-~}T''bonds, postal savings, treasury certificates or notes and other evidence of in-
debtedness of the United States ~o-the decedent; all obligations, whether by statute or agreement they·
are ·designated as tax free, of the United States, or any state, or political subdivision. thereof,, or of . .. ·. ~ . ..
any foreign country, which· are owned .at the time of death; all wearing apparel, jewelry, silverware, ~pic-
tures, books, works of art, household furniture, horses, carriages, automobiles, boats, and•any and all
other personal chattels of whatsoever kind or nature, left by decedent, together with the fairly estimated
marke~ value thereof; all bonds and mortga~tes held by decedent and of all claims due and owing decedent
at the time of death, and all promissory notes or other instruments in writing for the payment of money
of which decedent died possessed, of whatsoever nature, with interest thereon, if any, giving the face
value and estimated fair market value thereof, and if such estimated fair market value be less than the
face value, it sets forth briefly the reasons for such depreciation ·as to each i tern; ·all moneys payable
to the. estate froJII life insurance polictes carried by decedent; all annuity and endowment contracts the
proceeds of .which were payable upon the death of the decedent; and all the corporate stocks and dividends
due thereon and unpaid as of the date of death, bonds and accrued interest thereon to the date of dece-
dent's death and other investment securities owned by the decedent at the time of dea.th, with the market
val11e thereof at such time.
J
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In the case of securities of close or family corporations, the values reported are as far as
possible substantiated by financial statements of the corporations, showing the assets and liabilities
thereof as of the· date of death. The schedule also sets forth the interest of decedent at the time of
death in any co-partnership or business, and in support of the value of such interest there is annexed to
said schedule, financial statements showing the assets and liabilities of said co-partnership or business.
A copy of the co-partnership agreement, (if oral, a statement' setting forth the nature of the agreement)
together with a statement setting forth the character of the business, its location, and such other facts
pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest
. therein must be submitted. It sho\}ld also set forth in itemized form, together with the t:air market value
thereof, any other property owned ·or bequeathed by the decedent at the time of death.
:,''i''i''~:r'i;,::::::i:'~'i''~
The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry
contained therein and in the case of transfers ofproperty, real or personal, within two years of decedent's
death, in contemplation of decedent's death, or intended to take effect in ~ossessio~ or. enjoyment at o~-.
lifter death, said schedule sets for.fh the nature and value of such property, to whoi!i: transferred, the
relationship of the transferees to the decedent, the proportionate share received by each transferee and
all other facts of a pertinent nature regarding said transfers.. In the case of transfers intended to
take effect in possession or enjoyment at or after death, there is also attached to the schedule a COJ:lY
of the deed, trust agreement or other instrument creating the trust. TherH is also set forth in said
schedule a list of all prope~ty, real and personal, with its value, which'passes a:t decedent's death by
virtue of the exercise by ·decedent, eithet":iridl~Idually, or jointly with another, or any power of appoint-
ment vested in decedent, eiUter individually or jointly, by the '!ill, deed, or other instrument of another,
with a copy of the instrument creating_ such power attached to the schedule.
. .
That Schedule D attached hereto and made part hereof sets forth the names and addresses of all
persons beneficially interested in this estate at the time of decedent's death, the nature of their res-
pective interests, their relationship, if any, to the decedent, together with the ages at the time of
decedent's death of all minors, annuitants and beneficiaries for life under decedent's Will. It also
contains a statement showing which of the beneficiaries named in the decedent's will, if any, died prior
to decedent, the dates of their death, their issue, and the relationship of such issue to the beneficiary.
That Scf>edule E attached hereto _and made a part hereof sets forth all property, real and per-
sonal, owned by the decedent jointly with another or others, including intangible, standing in the name
of the decedent and others, plus the date and place of record of instruments effecting the vesti ture of
real estate and the ~date of acquisition ·of p!:rs~nalty, p;tus the na!?~~~ ~~~~s -~':.?.1-~~o~-~~~:P~. i::~Y·--~-~
of co-owners to the decedent.
That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts
and deductions claimed for and on behalf of this decedent's estate, including funeral expenses' paid;
family ex~mption, where applicable; costs of administration of this estate; counsel fees and fudiciary' s
commissions paid or to be paid; cost expended for burial trusts, tombstones or gravemarkers, and reli-
gious services, in consequence of the death of the decedent; debts and claims owing and trnpaid at time of
~ . death; taxes accrued charge.able for period prior to decedent's death (except_ those allowed under Section
651 of the Inheritance and Estate Tax Act); together with a statement of collateral pledged for obliga-
tions, if any. It is agreed that the fiduciary will present proof of said claimed obligations upon re-
quest, that if the amount actually paid in settlement of any fee, commission or debt is less than the
estimated amount claiming and allowed, that the same will be reported to the Register of Wills, and that
the amount of tax assessed can be reassessed in accordance therewith.
That the totals of the appropriate columns in Schedules "A", "B", "C", "E", and "F" as directed therein,-
have been carried forward and properly registered in the Summary.
r·HHHIIHIIIII.W~inh~u~YP..~i.h! (Street Number)
: . ..... LEO. P. KATSlVALIS :: .0:rtn.9.9.-.~ ..... G.gJH9!.:QJ9.: ................................................................ .
§ ~''<;;.~,.,: NOTARY PUBLIC S (City or Town and State) NO~~;@Lrt~~~;:r~~~~,mw~:~f<f\!~~v!t make sure all blank spaces in the affidavit and schedules annexed are
filled in with details or the word "None", and in case the assets include rare and unlisted securities,
securities of close or family corporations or an interest in any co-partnership or business, that the
data and statements requi.red under the paragraph above relating to Schedule "B" are attached. Also make
certain that column #1 in the "Summary" has been properly completed as above-directed.
·: r ' __ ·' • : _ ·: i
(:, '::'lJ ~~·;·VI':i\Jll'H Qlt' PENNSYLVANIA
·;··: \~~:F'·:Il INHP.IUT,\NCE 'l')._'{
Pci·:SI llT,:N'r DECEDENT
• ) .
SCHF.DULE "A"
REAL PROPERTY
'!Pal property in Pennsylvania, with statement of mortgage encumbrances upon each parcc:l at
d0ath of decedent. Where property held as joint tenant or-tenancy by entireties, report on
Schedule "E". Property held by the decedent as tenant in common with another or others,
sl1ould be identified ~s to quantum of interest and the estimated value should be that of
the decedent's interest only.
(1) The real property located in the Commonwealth of Pennsylvania should
he described by lot and block number, street and street number,
together with a general description of the property, with a refer-
ence to the record of the conveyance by which the decedent took
title; if a farm state number of acres; also statement of mortgage encumbrances upon each parcel at death of decedent. Taxes, assess-
ments, accrued interest on mortgages, etc., are to be !isted on
Schedule "F" and must not be deducted from this schedule.
ASSESSED VAIDE
FOR YEAROF
DECEDENT'S
DEATH
PARCEL I:: ALL the one-half undivided interest in nd
to all that certain lot or parcel of ground situate in t e Borough
of Donora, Washington County, Pennsylvania, descr bed
as follows:
Being Lot No. 6 in Block No. 13 of the Union Im rove-
ment Company's Plan of said Borough, said lot lying
between Sixth and Seventh Streets, fronting on McKe n
Avenue 22 feet, and running back 100 feet to Linden
Alley.
Excepting and reserving, however, all the natur
gas and oil underlying said land but no wells shall be
drilled on the same for either.
Having erected thereon a brick business buildin .
BEING the same property as was conveyed to Ja es B.
Kanes and Katherine Kanes, his wife, by James B. anes
I , I /
and Thomas B. Kanes, by deed dated August 11, 194 and
recorded in D. B. Vol. 684, page 444, records of W shington_ A..IJ
County, Pa. The said Katherine Kanes died June 1951 _;;:t~
and title vested inJames B. Kanes by operation of 1 w. "j.~ ~~ :"0
PARCEL II: ALL that certain parcel of land lying i the
Town of Donora, Washington County, Pa .• known an' des ibed
as being the Easterly 55 feet of Lot No. 11 in Block o. 14
of the Union Improvement Company's Plan of Lots of the
Borough of Donora.
Excepting and reserving, however~ all the natur 1 gas
and oil underlying said land but no wells shall be dri led on
the same for either.
BEING a part of the same property as was conv yed to
James B. Kanes by deed of Chester Francis Glinka, et ux .•
et al.. dated June 5, 1951 and recorded in D. B. Vo . 778,
page 315, records of Washington County. Pa. '
r~~cr~~
;d~~~·
ty~t.
v
Insert this total opposite "real property", Schedule
"A", in the "As Reported" column on the last page of
X X X X X
(2) (3)
DEPARTMENT
VALUATION
ESTIMATED CAUTION MARKET VALUE (Do not write
in this space)
I i
ooo.oo
...., '
1200.00
8275.00 ~~~oo.oo
RCC-33b-IU
COMMONWR\LTH OF PENNSYLVANIA
TRANSFER. INHEIU'l'ANCE TAX ·
RESIDENT DECEDENT
' . . . .
SCHEDULE "B"
PERSONAL PROPERTY
INSTRUCTIONS: This Schedule must disclose all tangible and intangible personal property owned individually
by the decedent, at the time of his death. Property owned by the decedent jointly with another. or others
must be listed under Schedule "E". Intangible personal property, titled in the name of the decedent, but
payable at death to another Jr others, including but not limited to P.O.D. u. S. Savings Bonds and tenta-
tive trust accounts, must be listed, despite the fact that they are not of the administered estate.
Tangible personal property shoulrl be listed first (e. g. Jewelry, wearing apparel, household
goods, and furnishings, books, paintings, automobiles, boats, etc.)
Intangible person~! property, such as bonds, treasury certificates, cash on hand and in bank,
stocks, ·mortgages, notes, together with accrued interest or dividends, salaries or wages, insurance pay-
able to the estate or fiduciary in said capacity, partnership interests, interest in anyundistributed
estate of or income from any property held in trust under the will or agreement of another, even though
located outside of the State, at the time of death, should be listed in this schedule.
Item
No.
ITEM
List and describe fully
UNIT
VALUE
ESTIMATED
MARKEl' VALUE
DEPARTMENT VALUATION
(Do not write in
this space)
Mellon National Bank and Trust Company, Donor
A. Savings Certificate No. 34893
B. Savings Account No. 22503
c. Checking Account
DeMand Note -Paul J. Sasko to James B. Kanes
dated November 26, 1965, in face amount-of
Insert this total opposite "Personal Property", Schedule "B" in
the "As Reported" column on the last page of this return.
--------
OfficE (;) l)t(~). 7: 0 6 0 $ 4,000.00 00
433.03 o~.' yJ3 03
202.74 OJ)(?. o(oJ. J~
3,000.00 *· -3; 60 0. (!)o
X X I $ 7, 635. 77 I
HCC-:13c-RI
COM!IfON11'EALTH OF PENNSYLVANIA
TIUNSFER INHERITANCE TAX
~SSIDENT DECEDENT ·--·
SCHEDULE "C"
T !LL\.N S FE ItS
(1) Did decedent, within two years of death, make any transfer of any material part of his estate, without
receiving a valuable and adequate consideration therefor? (Answer yes or no) ~0
(2) Did decedent, within two years of death, transfer property from himself to himself and another or
others (including a spouse) in joint ownership? (Answer yes or no) ~0
(3) If the answer to (1) or (2) above is in the affirmative state:
(a) Age of decedent at time of transfer -----------
(b) State of decedent 1 s health at time of making the transfer. (Note 1),
(c) Cause of decedent's death. (Note 1).
(4) Did decedent, in his lifetime, make any transfer of property without receiving a valuable or adequate
consideration therefor which was to take effect in possession or enjoyment at or after his death?
(Answer yes or no)_·~~~aL_ __ __
(a) Was there any possibility that the property transferred might return to transferer or his
estate or be subject to his power of disposition? (Answer yes or no) __ ~~---
(b) What was the transferee's age at time of decedent's death?
(5) Did decedent in his lifetime make any transfer without receiving a val_u_a_b_l_e--an-d--adequate consideration
therefor under which transferor expressly or impliedly reserves for his life or any period which does
not in fact end before his death:
(a) The possession or enjoyment of or the right to income from the property transferred?
(Answer yes or no) ~0
(b) The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom? (Answer yes or no) ~0
(6) If the answer to (5) (b) above is in the affirmative, state whether the right was reserved in decedent
alone or others ________________________________________________________________________ ~------------
(7) Did decedent in his lifetime make a transfer, the consideration for which was transferee's promise to
pay income to or for the benefit of care of transferor? (Answer yes or no) ~~~~~o~----
(8) Did decedent, at any time, transfer property, the beneficial enjoyment of which was subject to change,
because of a reserved power to alter, amend, or revoke, or which could revert to decedent under terms
of transfer or by operation of law? (Answer yes or no) __ ~ __ o ____ _
(9) If the answer to (8) above is in the ~ffirmative, was the power to alter, amend, or revoke the inter-
est of the beneficiary reserved in the decedent alone or the decedent and others?
(Answer yes or no) ______ __
NOTE 1: The answers to these questions should be supported by affidavit by the attending physician as
well as a copy of the death certificate.
NOTE 2: If answer to any of the above questions is yes, set forth below a description of the property
transferred, it's fair market value at date of death, dates of transfers and to whom transferred, with
relationship of transferees to decedent, if any. Submit copy of any trust deed or instrument, if trans-
fers are claimed to be non-taxable, also submit detailed statement of facts on which said claim is based.
NOTE 3: List applicable property below in manner in which provided in Schedules A, B, or E.
ITEM DESCRIPTION
~O~E
Insert this total opposite "Transfers", Schedule "C" in the
"As Reported" column on the last page of this return.
MARKET VALUE
(Estimated)
~one
DEPT. VALUATION
(Dept. Only)
H.CC-:,\3e-\U
CCMMl1\"WF..\l.TH (lF l'ENN~YLV:\NL\
Tlt\X:::-:·VR INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
INSTRPCTIONS: This schedule must disclose all property, real and personal, owned by the decedent jointly
with another or others, including intangibles, standing in the name of the decedent and others. List
real estate first, as entireties, or joint tenants, giving brief description, as indicated tmder Schedule
"A", plus the date and place of record of instrument effecting vestiture, but do not include entireties
or out of state real estate value in estate valuation column. Personal property should be listed as in
Schedule "B", plus date of acquisition, and the name, address and relationship (if any) of co-o-wners to
the decedent.
Description of Property, Date of Acquisition, N_a_m_e-.,-U--'-n"'""'i'-t~r-=p=e-"'r=c=e~tage ·-
Address and Relationship of Co-Owners, and Place ! Value Share
of Record of' Instrument, where Rea! Estate. 1
None
Estate
Valuation
Insert this total opposite "Jointly Owned Property", Schedule "E"
in the n As Reported" column on the last page of' this return. None
DEPART/lENT VALUATION
CAUTION-Do not Write
In This Space.
Value of
Entire
Property
~·. './'
Value of
Decedent's
Interest
'· --------~-'"'i :----.. ______ _...
.'?-
)
....... ,. ..
..... ,~ .... v
' . I .. _--~
tl•J
1...< ·-
... ,
'-
_f.> -'"~-~-----~ ... ----.. --
' -
. '
lid
0
11 • 25
h
IU"C-33d-RI
C'OMl\IONWE . .\LTH OF PENNSYYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
BENEFICIARIES AND ADDRESSES
State full names and addresses of all who
ave an interest, vested, contingent or other-
wise, in estate)
William Kanes
176 Ivy Drive~ Orinda~ Califo
'
Frank Kanes
37-15 -72nd Street
Jackson Heights 721 N. Y.
Marie Kanes
1805 Leimert Blvd.
Oakland~ California
'
'
. -:, ~· • I
SCHEDULE "D"
BENEFICIARIES
RELATIONSHIP SURVIVED (If step-children or DATE INTEREST OF
illegitimate children DECEDENT OF BENEFICIARY
are involved, set STATE YES IN ESTATE
forth this fact.) OR NO BIRTH , ..
Son Yes Over 21 1/3
rnia
Son Yes Over 21 1/3
Wife Yes Over 21 113
--
Deponent further says that all the above-named beneficiaries are living at this time except be low:
NAME DATE OF DEATH RESIDE NCE
No exceptions
---~
. . . No. Will ( T >:MU):J:!a~t:r*t~:~ Year ........... .
DO THE
~lATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
JAMES B. KANES,
Deceased
Late of. Donora ............. ············
County of W_ashington ...... .. . .....
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
S. BARRY ANDERSON
Donora. Pa.
(Executor-Administrator
must complete "As
Reported" column #1.)
0 ..... 0 Vl Vl ....,
~ g.
(i""
~ Vl ... Ill ... (b
...., '"C :::0 ..... (b (b § ;;l e:...
Vl 0 ...,.., ::l '"C (b Ill ..... ..... ,__ 0
Vl '0 '"C (b ..... ..... .g ~
~ ... '<
U'l c a:: a:: > :::0 ....-......-......-....~
U'l U'l U'l () () ()
?" ?" ?"
r) tt3 > ::: ::: :
~~"*~~~
1--' cr. ..
~
1--' p :.
:-.:1
~
z -.J :o:l ..-... o m :1:\:) > ~ w '-J Vl
('!) (]1 :c.n :::0
• :• ('t)-.
-.J :o '0 ,_.
-.J :o 0 .__.. . ...., ..... (b c..
.(k.~-(,0~~~
' ~-
-~
:~'·
·~· ' .
"'-.l"
~-
·~~~ ~ ~?? (. : ...,...-... -~ 0 r:: t-:.> :c.-.;. 3 .__.. . ,,o -· . .• ::l -~ 0 g_ ~C\-
~
"'f•
,¥ .. ....
i
-
... -------------------------------------------------------------
R C C-81 (2-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILING OF APPRAISEMENT
WILLIAM KANES
(Executor ~)·
IN YOUR REPLY PLEA8E
REP'IER TO 36-178-6
In Re : Estate of ------=-JAMES=='··=--=B-=-·--=Kn:.:~ N:.:: . .c,="'S:::.' ------
___ ___:v~:.:.rA:=S.::H.::I:.:.NG=-T::..:O:.:N,;__ ______ County -File No. 9244-08
Dear Mr. Kanes:
You are hereby notified that the original
appraisement in the estate of James B. Kanes
has been filed in the office of the Register of Wills qf Washington
County on September 10 , 1968. Said appraisement reflects the
following valuations:
Real Estate __ ~----------~1~2~·~2~0~0~·~0~0 __ _
Personal Property _______ ~7~-·~6~3~5~-~7~7 __ _
Transfers _________ ~=-~=-==---
Total ____________ ~----=1~9L,8~3~5~-~77~-
As to such tax that is paid within three months from date of
death, a five (5%) percent discount is allowable. As to any tax that
remains unpaid after one year from date of death, interest at the rate
of six (8%) percent per annum is charged.
Any party in interest who is aggrieved by an appraisement may
appeal therefrom as provided by law.
Date ______ ~S~e~p~t~em=b=-e~r~l~O~,~l~9~6~8 ____ _ Signed
Title
DATE OF DEATH: Rarch 3, 1966
Note: This is not a bill.
)
, «CC-39 16-67)
'::OMMONWEAL TH OF PENNSYLVANIA ' ,.,.
.JR'ANSFER INHERITANCE TAX
RESIDENT DECEDENT
KANES, JAMES B.
FILE # 9244-08
March 3, 1966
SUMMARY
,_ ..
FILE # 9244-08 iU::POfn' OF INHERITANCE TAX AJlPRAISER
I~ the unrlersighed duly appointed Inheritance Tax ~ppraiser in and for the County of
, Pennsylvania, do respectfully report that I have appraised
property as reported in the foregoing return at the values set forth
# 63 Washington
the real and personal
opposite each item in the last column to the right in Schedules "A"~
Dated: 09-10-68
0}-03-66
REPORT OF THE REGISTER OF WILLS
I, t11e undersigned duly elected Register of Wills in and for------------
County, Pennsylvania, dn "•·sper:tfully report that I have allowed deductions in the amounts
claimed by deponent, exc•ep t as to those i terns where a greater or lesser arnoun t is set forth
in the last column to the right in Schedule "F", which greater or lesser amount represents
the sum allowed as a deduction.
Dated:
REGISTER OF WILLS
INVENTORY VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
,Joint-Held Property (Schedule E)
$. 8,J21s.oo.~ $_ 12,2oo.oo $ 14 .2oo o o
7,635-77._ 7 .. 635.77 .~ 7j£3S' 77-
TOTAL GROSS ASSETS
LE~~ Debts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
Valuation of life estates or
annuities ....... .
ES:TATE TAX ASSESSMENTS
19,835.77
=====""·~-·-· ======·-
$ ___ _
!<OR USE OF REGISTER ONLY COMPUTATION OF TAX
Tax on $ ~% % __________ __
Tax on $ 10~ ~ ---~~--~ _____ :=z::g> $-3.3~ :s-? Tax on ~
Tax on $ , ___ 1~% $ __________ __
E:x:emptions:::========== (':')
Total Estate~----------
TOTAL TAX $ J3 i s)
Less tax previously paid *~~========~· .
BALANCE $ __________ __
Less 5% of tax if paid within
3 months after death $
3,\LANCE OF INHERITANCE TAX DUE
Add interest at rate of H% from
to
=======
AMOUNT OF ESTATE TAX ASSESSED $_. -----
Estate tax paid
BALANCE DUE
Add interest at rate of 6% from
to
FOR USE OF REGISTER ONLY
$ ------
TOTAL TAX BALANCE
PAID
ADJUSTMENTS
As evidenced by Charitable Exemption
Certificates issued by the Secretary
of Revenue,
% ______ _
$--~----
$_. ______ _
$ _____________ __
$ ______ _
$
NOTE: Where subsef")uent adjustments are made to the above computation of tax by the
Register of Wills, for proper reason, same should be noted below, with short
explanation.
Will
Administration ~ No. ..... Year .....
IN THE
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
JAMES B. K.AJ.'JES ..............
Deceased
Late of ... DONORA
County of . . . . WAS.l!lN.GTuN
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
~
'
.J
Form RCC-2-RI
,. . COMMONWEALTH OF PENNSYtV ANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE ........................... ?..~p~--~~-~~ ..... ~.9..:! ...... ~.?..?..?.
D~PARTMENT OF REVENUE
~IDtEAU OF COUNTY COLLECTIONS
HARRISBURG, PENNA. 7 7 7 Z 7
COUNTY ............................ ~~-~-~~.!.Y!?..~?..~ ........................... .
FILE NO •........................ ?.?..~.~::::_9.?. .................. -........................ .
Whereas, ........................................ J.;we..~ .... B. ....... K§:n.~§ ............................................................ late of .......................... .P.~.~~F~ .............................................................. .
in the County of Washington Commonwealth of Pennsylvania having died on ··········•·················································· ........................................................................ ' the ..................................... J ... .:r.4 ........................................... day of ..................... ~~~-~~ ........................... , ............ 66 19 ............ , seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore, I, ..................... W.~.3..! ..... Chane.y. ........................................................................ , an appraiser duly appointed according to law,
having been designated to make a fair and conscionable appraisement of the said estate, and to assess and fix
the cash value of all annuities and life estates growing out of said estate, hereby file the following appraisement:
In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest.
Unit Appraisement
Description of Asset Values Made for Inheritance
Tax Purpoaes
$
REALTY:
As per Schedule II All 12,20C 00
·-
PERSONALTY:
As per Schedule "B" 7,635 77
TRANSFERS:
NONE NON"E
JT. HELD:
NONE NONE
Total 1~,835 77
-
fonn:!;"!:fh~a: ::~~w<>rll'L'~~~~~· ~a~ o~~;;e:~7~7e~jt.f:?:
~ Appratser
··········;;:7 ?./ .... ~···'· <Mb~ci-.s~~~i·i······························································ ~··· d iPJ~ • Penna.
I I
I
I
I
I
I
I
,,.
~
\
J
•
' I
WASH-LNGTON County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
JAN.ES B. KANES
Deceased.
Late of
DONUhA
Date of Death, ....... M:~;r..9..4. .. J., ... J.9~.9 ......................... ..
Appraiseme1!t Docket Vol., ................. ?..9 ............................ ..
Page, .......... ~7.~~ .................. No ......... 9.?:447::.08 ............... .
Filed in Register's Office, .... ~~Pt~ ..... +.QJ .... 19 .Q$..
Amount of tax due, $ .................................................................. ..
DEPARTMENT OF REVENUE
Received,
Examined and Approved,
Wrote abo.ut Appraisement,
Appeal f,om Appraisement,
Entered and charged, ....
• ~:"'CC•48 (12.•76) t.' / { .. .
~
REQUEST FOR LEGAL ACTION Commonwealth of Pennsylvania
Department of Revenue
Bureau of County Collect~ons
Estate of Jemets &,. Kenes Tickle¥:" *142 ----~~----------------------------------------------------------
Date of Death Mvc:h 3,1;66
County of Waahingt.cn
Bureau File No. 924 .. 08 Co• llo. 36;wl.78•i ~~~~~--------------------~--~~--~~~--~----------------------
Nome and Address of Fiduciary (ies) or Transferee F.~:~ J • Kanes 911 ~son Avenue
Name and Address of Attorney s .. I&C'q All<let'son 617 Me~aa Avenue Dcnora,»ent~a.
The provisions of the lnhe~itance and Estate Tax laws of the Commonwealth of Pennsylvania
have been violated and I recommend that the following legal action be taken to compel compliance:
1. 0 A petition for citation be filed in the local court for failure to file an inheritance tax return.
l D A lien be filed with the local Prothonotary against the real estate owned by the decedent to protect
the interest of the Commonwealth in the amount of $ . plus interest
from . (Provide justification on reverse side.)
.3. (!g A .lien be filed with the local Prothonotary against the real estate owned by the decedent to be
followed by a petition for citation for failure to pay Pennsylvania lnheritan~e tax d~e in the amount
of$ 396.72 plus interest from _6_ ... _3_ ... _6_7 ________ _
4. 0 A petition for citation be filed in the local court for failure to pay Pennsylvania Inheritance tax due
in the amount of $ _______________ plus interest from ......._ __ .......;.. ___ _
I have made the following demands for compliance without results:
Date of Demand
. 5·18--=7::-:::7:-'--__ _
6·31-77
. DATE ' ,
Name of Person Contacted
s. Barn Aru!ersotl
J
'•
1··~-/j ~>." ·* . ··~
RCC-lll (12-67)
-.;~ -'· :" \
COMMONWEALTH OF PENNSYLVANI~A·,
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
~1eptember 8, 1977
f
FraD};: J. Kanc~3
~Ill Thompson Avenue
Doncl·a, Perm~~yJ:v3nia 150.33
RE~: Estate_ of tTames B. Kanes
File No o 9i'-!Jr008
Wash_i.ngton' CoLmty
NOTICE OF INT~r._J_I
TO FILE LIE~
3t-/?F'-b
The records of the Bureau of County Collections of the
Corr,monwea.lth of Pennsylvania Department of Revenue indi,.::ate that
there is due and ewing Pennsylvania Inheritance and/or Estate Tax
by the above estate in the amount c,f ~i 61~.50 Interest included
as of the .30th day of September 19 77.
A certificate of lien has been prepared and will be
filed against said estate in the office of the Prothonotary of
1.\fasbingt.on County, if the above amount is not paid
to tha Register of -,\fills of Washington County within
ten ( 10) da'tS of the date of this notice.
If payment has been made prior to your receipt of this
letter, please advise this of.fice immediately, indicating the date,
a.rnount, method of payment and Official Inheritance Tax Receipt Number.
You \'l'ill receive no further notice before the lien is filed.
~-~--------------------~----------------PE_N_N_S~Y~L~V~A~N~I~AiEPARTMENTOFREVENUE
LIEN f:'EE BIL--LING NOTICE
INSTRUCTIONS
The recording office is to attach to its bill covering fees for liens
and satisfactions one copy of this form for each recording or
release fee.
T lien ypeofdocument----------------------------------
(LIEN OR SATISFACTION)
NAME OF TAXPAYER
RESIDENCE OR PLACE OF BUSINESS
Fnmk J. Kanes
911 1.bo~DJX)on Avo.
~no:ro, Fa. 1!)0.33
RECORDING FEE
__r:a o $ _.;;;. ______________ _
ENTER
AMOUNT ~
CLAIMED
SATISFACTION FEE
$
COMMONWEALTH OF PENNSYLVANIA
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CERTIFIED COPY OF LIEN.
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COMMONWEALTH OF PENNSYLVANIA ' ) ss.
COUNTY OF-DAU?HIN }
Estate of James B. Kanes
File lJo. 9241v-OOS
Washington County
BOB. A. FRANKS
A TRUE-COPY
ATiEST PROTHONOTARY
.. /J/5-1(
On this 27th day of September mz personally appeared
before me the undersigned authority in and for the Commonwealth of Pennsylvania., who being duly
sworn occordin g to I ow, deposes and soy s thatSte is the Assistant Director·
of the Bureau of County Collections of the Deportment of Revenue, of the Commonwealth of
Pennsylvania, and as such certifies this to be a true and correct copy of a lien against the following
named taxpayer and which, after demand for payment thereof, remains unpaid. T~e amount of unpaid
Pennsylvania Inheritance and/or Estate Tax and the interest thereon, is a lien in favor of the
Commonwealth of Pennsylvania upon·the real property of such taxpayer. ·
'The name of the taxpayer is:
whose last known address is :
\' \
Frank J. Kanes
911 Thompson Avenue
Donora, Pa. 15033
Pennsylvania Inheritance Tax Due $~~~j, f?
Pennsylvania Estate Tax Due $----,..-----
*Interest due from 6-~ 2-3c-7'7
' ~ .
to l.0-31-77
Total Amount .Due (.62471)
$·~ 73
PkJ:r;» /o/ z_ 6 I $
) .
. ,. . ·-;~ ~-.\.<:.
(*) NOTE: ·Additional interest is to be comJluted on the balance of Pennsylvania Inheritance or
Estate Tax of ~2-Jtf/.Sq from the 31st day of October , 19~17
to date of payment at the rate of six per centum (.060) per annum and added to the Total
Amount Due shown above.
Sworn and subscribed before me this
d-./rt't of~~?/ -G~J~ic V-¥
,'fv\y ,S;ommiw. ,p.rc ·VIarrt-17, 1979
~r'"QIMl P&S ion -E~i,,ei§_C_ou_n_IY ___ _
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
-~UREAU OF COUNTY CO~L_?CJ!ONS _ 4~~~
Marlene Brow..'l Yakowicz
Assistant Director, Bureau of County
, Collections for :
'. ··. +··
Milt lopus
· Secretary of Revenue
~.\
••••• At-;• ..... ~~ .. ~-·--·~•"""':-...hO.•-;.._-.~·-··------·~· -• '·
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
vs.
Estate of James B. Kar..es
File No. 924lr008
Washington County
"i~ THE PROTHONOTARY OF SAIO COURT:
~ir:
-. -,.. IN THE COURT OF COMMON PLEAS OF
WASHINGTON COt)NTY I .I .. ~· -~ . -~ .
No. , TERM, 196_:
'.:. ·~ '.:
PURSUANT to the provisions of the Ac.t, approved April9, 1929,.~. L. 343, as amended, t;,ere
is herewith transmitted the following Certified Copy of a Lie!l. to be entered of record in your County.
Date:--'------'-------, 196___.
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE.
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COMhlONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
VS.
COURT OF COMMON PLEAS OF
lfASaltOl»tl COUNTY,
PENNSYLVANIA
Rro.nk ;s. ranee: No. 8 ()($-Term, 19--..'17-r .. __
9U ~ Awn\10
Ponol"Qt ~. -.15033 Date Filed: _ __..,lQ.l"""""'a-=rn~, f-. _____ _
(TAXPAYER) Costs $ ______________ _
NOTICE OF ENTRY OF LIEN
u .3 --& 9·-/7--0~
IN RE:
Estate of ,'Jert'k)# D. &lnea Date: octobar' 31, 1m
IN REPLY, REFER TO:
File No; 924lr008
County of WaD~ BUREAU OF COUNTY COLLECTIONS
411 SOUTH SECOND STREET
HARRISBURG, PENNSYLVANIA
NOTICE IS HEREBY GIVEN THAT:
(1) A lien has been entered to the above term and number in the office of the Prothonotary of the above Court
of Common Pleas. Said lien has been entered in accordance with the provisions of Section 801 of the
Inheritance Tax Act of June 15, 1961, P.L..373, Art. VII.
(2) Said lien has been entered in the amount designated be low as "Total Amount Due".
Pennsylvania Inheritance Tax Due $ __ ---=ll='l=._=aa=·----
Pennsylvania Estate T,ax Due $ ________ _
*Interest Due From fJ-.')I)J'f7
To J.0..3lJI? $ ,7.) ---~=-----
Totaf Amount Due $ (t-0051'1) $ __ l=~~2~·61~-----
* Additional interest is to be_ computed on the balance of Pennsylvania Inheritance or Estate Tax of
$ lltl.SS , from the Slc:t. day of ~ , 19 71 , to date of payment at
the rate of six per centv.m (.06) per annum and added to _th~ Total Amount Due shown above. · ..
(3) By the authority of Section 825 of the above-mentionedAct) ecution may. be issued by the court against
any real property in the decedent's estate on which a lien fo;\he payment of the taxes imposed by this
Act exists, oragainst any property belonging to a transferee liable for the tax.
(4) Notice is hereby given that the Secretary of Revenue of the Commonwealth of Pennsylvania, at the ex-
piration of twenty (20) days after mailing of this notice, without-further delay or notice, will request the
Orphan's Court to issue a Citation commanding you to appear and show cause why the delinquent tax/
interests and costs incurred to date should not be pard. . .~"'
Very truly yours,
" ... -'-A ... '. • -··· ·<
~brlale ~ ~C'..l
~Director '· ~
Bureau of County Collections
I
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Form RC ~-10
OFFICE OF THE
REGISTER OF WILLS
OF _ _:w..:....:::a.:::S...:;h:..:in=gt=.:O...:;n:__ __ COUNTY
AND AGENT OF THE COMMONWiiALTH
STATEMENT OF DEBTS
AND DEDUCTIONS
DEDUCTIONS ALLOWED IN
THE SUM OF ......... .
ESTATE oF James B. Kanes LATE OF ____ D~o:..:n~o~r~a=---------------------------
DATE OF FILING APPRAISEMENT -------------DATE OF DEATH ----------------------------
DATE NO. OF NAME OF PAYEE REMARKS AMOUNT VOUCHIO!It
3-10 -66 Lawson-Rabe Funeral Home funeral services 1,410
Authority of Boro of Charleroi statement 10
Columbia Gas statement 22
3-14 -66 Josephine M. Douglas letters and 2 short certs. 20
Guy Rogers trip to Donora 10
I
4-2( -66 Miscellaneous Funeral Expense! 85
11-3 66 Columbia Gas statement 40.
John S. McCans appraisal of real estate 20
\ Kurtz Monument marker 100
West Penn Power statement 16
Bell Telephone statement 13
Marie Kanes family exemption 1,000
4-21 -67 John S. McCans Liability ins. on residence 9
5-l" -67 Washington County Reports advertising 12
Valley Independent advertising 7
7-2< -68 Russell Marino filing inventory 4
9-12 -68 John Brletich borough and school taxes 83
Russell Marino countv tax 19
s. Barry Anderson reimf>~r~7ment for 9 taxes 1966 and 197
Anne Verbich notarv fees 5
John S. McCans appraisal fee (rest. building} 20
' ----.._____
COMMONWEALTH OF PENNSYLVANIA }
COUNTY OF Washington s•:
1, S. Barry Anderson. Attorney for Estate HEREBY CERTIFY. THAT. TO THE Eii::8T OF
MY I<NOWLEOGE AND BELIEF, THE FOREGOING IS A JUST AND TRUE SfATEMENT OF DEBTS, FUNERAL EXPENSES AND EXPENSQ OF
•o••••••••••o• OUSM>OUO '" '"' • .,AT, OF James B. Kanes ~ . a ."'"'"'"· AS O<OUCTOON. FOR
INHERITANCE TAX PURPOSES. ~
~·~ CL.S.)
i[)'lllA ALVAREZ; NOTARY PUBLIC
MV COMMISSION E)(PIRES MAY 12. 1980
DQNORA, WASHINGTON. COUNTY, PA.
t
05
25
78
50
00
15
72
00
00
88
64
00
00
50
50
00
52
23
36
00
00
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co
1Jn tbr ®rpqttns~ <nnurt nf llttsqingtnn <nnunty
IN THE MATTER OF THE AUDIT OF ACCOUNT
6 Qtr. Kanes, James B. 1206 of 19 9 4th 69 In re Estate of .... --------------------------------------------------------------------No ..................... , ------------------------"Mm, 19 ............ , AA
-----------~-~-~~-~~~--!~~!?-~~-~---~~!:'.! _______________________________________________ ~-~---~~~-~~[_ __ ~!?_~-~-~-~-?.~-~---~-~~.¥.-~--------------------
J6t.fitltaW-
Date of death.~~~-~~~:}.~----~~_?-~-------Date of filing Inventory Appraisement .... ~~~;¥" ___ ~!:1:! ___ ~_?_?~-------------------------
m~
TO THE AUDITING JUDGE:
Enter my appearance for Personal Property Tax Due Washington County, viz:
ITEM Valuation
··. 1969
Article of Agreement-Paul Sasko $8000. plus 12% penalty 8960.00
1968
Article of Agreement-Paul Sasko (Treas. Lien) 8960.00
1967
.. Article of Agreement-Paul Sasko {Pro Lien fi.830l 8960.00
1966
Article of Agreement-Paul Sasko (Pro Lien Ji1.62l 8960.00
1965
Article of Agreement-Paul Sasko (Pro Lien f/673) 8960.00
~~~: Separate check or money order payable to Bob Franks,_
Prothonotary, for $24,00 to satisfy above Pro Liens.
Year Inventory Assessment Valuation 12% Assessment Tax at 10% Collection 6% Interest Total Claim Appraisement Returned Penalty 4 Mills Penalty
19 69 8960 8960 -----1c:;.8u _3__._5_8 ---39 .L~2
19 68 8960 8960 -----35.84 3.58 2.15 41-57
19 67 8960 8960 ----3S.ah 3.58 u. 30 IJ_ 3. 72
19 66 896.0 8960 ----35.84 3.58 6.45 45.87
19 65 8960 8960 ----35.84 3.58 8.60 48.02
19
TOTAL CLAIM $218.60
The foregoing is a statement of all items taxable as they appear in the Inventory Appraisement, Affi-
davit or Assessment filed for the purpose of determining the Personal Property Tax on said Estate.
-------24th ....... day of .... N.oY.e.m.P..e;r,:o_____________ 19 .... 9.9 ___ _ A. V. CAPANO, Solicitor
J
M011tlhvtz4
1206 of 19~ 4th Qtr. 69 No ................... , ____________________ TE.G-~, 19 _____________ AA
In re Audit of Account in Estate of
KANES, JAMES B.
AUDIT
Jrarripr for 1\ppraranrr
FOR
WASHINGTON COUNTY
PERSONAL PROPERTY TAX
.... 9
A. V. CAPANO,
Solicitor
I
.J
'I
I
COMMON\fX~J.\LTij .OF PENNSYLVANIA
. . DEPA~TMENT OF REVENUE
FFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX
RECEIVED Three HUndred Thirty Pour end 55/100----------------..._ ...... --.... -dollars
' · representing Pennsylvania Inheritance or
Anderson Estate Tax due from the following estate:
Address 911 T Avenue
Donora,Penna. 15033
Date of Payment February 21,1978
James B. l<.anes
Name of Decedent -----------------1
Remarks: jmo \"1 \
S E A L
NOTE: This Triplicate Receipt to be retained for audit PU!:(I1311es . .so-178-6
2'7c Tax on $ oil Account
6%Tax on $ _________ _
15% Tax on $ _________ _
'7o Tax on $ _________ _
Estate Tax, Act of
May 7, 1927
TOTAL T ~X CREDIT
Less five percentum of tax if
paid within three months after
date of death
Plus interest at the rote of
__ %from----------to _____________ __
Received by
NOTE: In accepting the transfer inheritance tax on future estates, prior to the death of the 1·
tenant or tenant for years, as evidenced by this receipt, it is understood that the Commonwealth
not be precluded or prevented from hereafter assessing additional inheritance tax at the death
life tenant or tenant lor years ~henever II appears that such additional tax may be legally due
collectible for
$ 334.55
$
$
$
$
$ 334.55
$ _____________ _