HomeMy WebLinkAboutOC1969-1314 - ESTATE OF BORZAPETITION SUR AUDIT
Testate Form j
IN THE ORPHANS' COURT OF WASHINGTON COUNTY
Estate of ............. JQlU'L.BO.RZA.~ ... aJk/a ........................ . No ........... J.~-~-~---C?J..J9..9.9. ......................... .
·······················-~----JQRN .. A.! ... ~QRZA~ ... D~.c.~_as.e.d .•...... Fiduciary ..... ~-~-~~-?.~~-~J:.l:.J'J?.J.~J~~--J~.9.~~-9._,_
Executrix
Deceased
Date of Date of
Decedent's death ....... NQ:v.e.mher. .. ~2., ... 19.69 .................. Grant of Le,tters ....... No.'\le.mb.er ... 28., ... .196.9------------------
This is the ......... F.ix:~.t: ... a.:nQ ... f.Jn.aL ............................ account filed in this estate
If there have been former accounts filed in this estate, list file number or number and term ........... ~9~----------------
Election to take Date Election Place of;
Under ox~e~XX(e~6K«<X Filed ..... h~-~-ew.:i.th......... Record ------------------------------
Name of surviving spouse ........ ~J.;i&~R~_!;h.J?.~~J~J~~--J~.9.~~-~----------------------------------------------------------------------------·
List issue, where material:
Did decedent marry after execution of will? (indicate) M. No. Any children born after execution of will? (indicate)
noc No. If answer yes, name them·-------------------------------------------------------------------------------------------------------------------------------·
Leg.atees Relationship Interest Fiduciary, if deceased or not sui juris
Elizabeth Piatnica Borza wife residue
List, if exceptions to above: Adeemed: Revoked: Lapsed: Abated: Give Cause:
NONE
If partial intestacy, give facts:
NONE
Notice to interested parties. Have all parties, having either vested or contingent interests and all crediors entitled
to notice (Court Rule No. 9 paragraph C: Section 6: Subdivision c) received written notice of the filing of the account
and of call of audit? Yes. ~
If any exception give cause: ........... None ........................ .
Is estate subject to the filing of a Federal Estate Tax Return? ..................... ~~-~---·························································
Actual payment made on Pennsylvania Transfer Inheritance Tax. Amount $J.2.,.QO.Q.~_QQ ..................................... .
If the Will makes any portion of estate subject to a life-estate, give name and birth date of life tenant ..................... .
............................................................................................ NONE ................................................................................... .
Give Names and addresses of all unpaid creditors who are legally entitled to notice, tog.ether with the amounts
of such claims; state whether they are admitted to be correct; and whether the Claim is denied.
NONE
Give reference to such parts of the will as require interpretation by the Court; a reference to all questions re-
quiring adjudication, and a statement of any other facts deemed necessary for the preparation of the adjudication:
NONE
Balance for distribution per account,
Itemize any additional debits not shown by account: $.f.f.~.J.Q§.?..~.?.§ .......... .
SEE ITEMIZED LIST INCLUDED AND MARKED SCHEDULE "A"
Total additional debits (Add)
Itemize any additional credits not shown by account1· Adjustment for error in typing Sun Oi Co.
divid~nd listed1 in lnventory -Actual amount
As shown in Inventory
$ ...... 5.9..Q.~.a~ ............... .
received 115.31
115.83
.52 credit
Malcolm Morean -1971 Per. Prop. TAx Total additlona'f credits (Subtract} & de 1 inq. tax 596. 34i-$ ....... .5.9.6 .•. 86 ............. .
Balance for distribution $.:?.7.~.,.9.~.1-~.?.§ .......... .
If balance for distribution is not in cash, list each item held in kind, giving appraised Value (or distribution Value);
Stock-See itemized list included and marked Schedule 'iB" 220,459.31
Cash 4,622.45
\\
IN RE: ESTATE OF )
100
200
200
400
105
100
100
100
100
110
55
100
8
200
100
52
200
1425
783
205
120
100
1027
100
200
200
)
JOHN BORZA, a/k/a ) 1314 of 1969
)
JOHN A. BORZA, )
)
Deceased. )
shares
shares
shares
shares
shares
shares
shares
shares
shares
shares
shares
shares
shares
shares
shares
shares
shares
shares
shares
shares
shares
shares
shares
shares
shares
shares
SCHEDULE "B"
LIST OF STOCK TO BE
AWARDED IN KIND
common Aerojet General Corpor.
common Seaboaid World Airlines, Inc.
common Air Reduction Co., Inc.
common American Airlines
common Allegheny Ludlum Steel
common Ampex Corporation
common Boeing
common Borg Warner Corporation
common Budd Co.
conv. pfd. Series B. Dresser, Ind.
common Fairchild Camera & Inst. Co.
common General Dynamics
cum. conv. pfds. Houston Nat. Gas Corp.
common National Dist. & Chemical Corp.
common Oregon Metallurgical Corp.
common Owens-Illinois, Inc.
common Phillips Petroleum Co.
common Reynolds Metals Corp.
common Sperry Rand Corp.
$2.25 cum. conv. pfd. Sun Oil Co.
common St. Regis Paper Co.
common Thiokol Chemical
common Trans World Airlines, Inc.
common United Air Lines, now UAL, Inc.
common Union Carbide Corp.
$2.50 cum. conv. pfd. Union Oil of Cal.
Appraised Val.
1,643.75
4,037.50
3,975.00
14,175.00
4,298.44
4,787.50
3,343.75
2,868.75
1,712.50
3,520.00
5,221.56
3,075.00
407.50
3,987.50
862.50
3,415.75
5,237.50
49,964.06
35,381.81
8,328.13
4,770.00
1,381.25
30,745,81
3,393.75
8,237.50
11,687.50
Total amount of stock held in kind---------------$220,459.31
IN RE: ESTATE OF
JO~N BORZA, a/k/a
JOHN A. BORZA,
)
)
)
)
)
)
)
N:o. 1314 of 1969
Deceased.
SCHEDULE "A"
Additional Debits not
Shown on Account
Dividends:
3/5/71 Air Reduction
3/1/71 American Airlines
3/10/71 Boeing Co~
3/15/71 Dresser, Ind.
3/1/71 National Dist. & Chern. Corp.
3/15/71 Owens-Illinois
3/1/71 Phillips Petroleum Co.
3/1/71 St. Regis Paper
3/10/71 Signal Companies
3/20/71 Sun Oil Co.
3/2/71 Union Carbide
Total
40.00
80.00
10.00
55.00
45.00
17.55
65.00
48.00
15.00
115.31
100.00
$590.86
·-
If Family Exemption claimed by Petition, give place of Record: ........................................ --------···············-----------------·--
If Family Exemption is claimed at audit, give name, relationship and basis for Claim: ............................................... .
Family Exemption of $1,000.00 claimed out of income of estate to Elizabeth
Piatnica Borza, surviving spouse of decedent. For income tax purposes, it is
necessary that the Adjudication and Decree reflects that the Family Exemption
he soecificallv awarded out of the INCOME which the Court is resoectfully re-""list dhy advancemer'\'t or distri5ution on account that Fiasoe~n made, ancrnature ana amount ot sqmea· t d queste o o.
Elizabeth Piatnica Borza, spouse -cash advancement ---------$1,732.36
(Family Exemption of $1,000.00 was also advanced in 1970, and
credit for payment is included in First and Final Account)
Suggested distribution of balance shown, both as to principal and income, attaching signed and itemized elections
to take in kind if balance is not in cosh: residuary shares being stated in proportions:
'~ ~ Elizabeth.Piatnica Borza .• -.. . .... spouse residue
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COUNTY OF WASHINGTON, SS:
COMMONWEALTH OF PENNSYLVANIA.
The above named Fiduciary or representative thereof,
being duiY----·-------~~~~-~--------------doth depose and say
that the facts set forth in the foregoing petition are true
to the best oL ........ he.t: ............... knowledge and belief.
....... §:W.~~-~-----------------------------fo and subscribed before
me this ....... ~ ... day of ............ M;l.y ...... ,..t-·······19 .. (_1.:
Signature of Officer ........ 22z..~~-
T'~~er .. ~~~J;tt~J?~:·················
Office expi res ............. a~---~-:: .. !.f. . .7..L ............. .
And your petitioner will ever pray, etc.
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No. _______ lJ.lu ___ o£ .. 1969. _____________________ _
Estate of _________ ..IOHN .. .BORZA~---a/.k/.a ______ _
_________ ...IOHN .. A .• ___ BQRZA _______________________________ _
Deceased
Fiduciary-------~-~.!-~?.P.~-~-~---~1:--~-~~J~-~--------
--~-?.:':_~~-~---~-~!:_'?_?._~~-~-~-------------------------------·
: PETITION SUR AUDIT
FROM WHERE DECEDENT LEFT A WILL
Counsel of Fiduciary will submit herewith the
following, in conformity with Court Rules
adopted effective December 3, 1951, being
rule No. 9: paragraph b-e; and divisions
thereof: shown on pages 23-24.
1. Written praecipes of all Counsel in the
case.
2. Copy of order appointing Guardian ad
litem, if pertinent.
3. Copy of Order appointing Trustee ad
litem, if pertinent.
4. Proof of service of above.
5. Letters Testamentary or Administration
C. T. A. or an attest copy of Will.
6. Copy of inventory and appraisement.
7. Proof of advertisement of grant of letters
if not filed with account.
8. Certificate of liens in case any of the
funds for distribution are from judicial
sale of real estate.
9. Signed and itemized elections if any
distribution in kind.
10. Copy of Federal Estate Tax return if es-
tate is subject thereto.
________ MlQI:Y.\J;;_~ __ J._~ ___ Q_~~1~X.1 ___ ~~-Q_! ____ _
Attorney
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llasqiugtnu C!Inuuty. \
KNOW ALL MEN BY THESE PRESENTS: Whereas, at Washington, in the County aforesaid
on the 28th. day of November A. D. 1969 , before me,
Russell Marino , Register for the Probate of Wills and Granting
Letters of Administration in and for the County of Washington, in the Commonwealth of Pennsylvania,
the last Will and Testament of
JOHN BORZA
late of Lawrence, Pa. in the County aforesaid, deceased,
(a true copy whereof is to these presents annexed), was duly admitted to probate; and
Elizabeth Piatnica Borza
the Execut~ixin said Will and Testament named, having appeared before me and taken and subscribed
the oath of office prescribed by law;
NOW, THEREFORE, I, Russell Marino , Register as aforesaid, do
grant these LETTERS TESTAMENTARY, unto the said
Elizabeth Piatnica Borza
committing unto her the administration of all and singularr the goods and
chattels, rights and credits, which were of said deceased, and requiring her
to exhibit a true and perfect inventory thereof into the Register's Office, at Washington, within ninety
days from the date hereof, and to render a just and true account of said administration at the expiration
of six months from the date hereof, and to regard and comply with the provisions of the laws of this
Commonwealth relating to inheritance taxes.
IN TESTIMONY WHEREOF, I have hereunto set my hand and the seal
of said Office at Washington, this 28th.
day of November in the year of our Lord one thousand
nine hundred and sixty-nine
~~-.......... _, ~ · · '·· · · Register
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PRINTfoD AND SOLD BY J. R. WELDIN CO .. 413·415 WOOD 5 rrn:.C:T. PITTSBIJRGI~. PA. ~ . j
I, Jolm Borza
of Lawrence , County of \'!e.shingt on
aud State of Pe.:msyl v.sn ia being of sound mind and memory, do hereby mal:e
publish and declare this to be my Last Will and Testament, in manner and form following, hereby,
revoking any will or wills heretofore made by me.
First .. I direct that all my just debts and funeral expenses be fully paid and satisfied, as soon
as conveniently may be, after my decease.
I give, devise and bequeath to my wife 9 Elizabeth Piatnica Borza,
all my property, both real and personal, of every and all description
and wheresoever locatede
\ \ \ \
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I do hereby make, constitute and appoint Elizabeth Piatnica. Borza
to be my execut ri:x: of this my Last Will and Testament
3}u ~iht.css ~ll!HJ.cr.cof, I Jo:hn Borza the Testator
above named, have hereunto subscribed my name and affixed my .seal, the third
day of l'Jay in the year of our Lord one thousand nine hundred and
thirty-nine.
--------~----JJ~-----e (}
Signed, sealed, published and declared by the above named John Borza
, as and for his Last Will and Testament
in the presence of us, who have hereunto subscribed our names at his request as witnesses
thereunto, in the presence of said testator ~ ~d?fea~ei./,
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C!1nuuty nf llns~tugtnu \
Personally before me, the undersigned authority, a. .......... !i9..~~.!:.Y. .... ~~~J.!£ .......................... in and for said
County and State, appeared ........... ~JJ.~g.b.e..t.b. ... P..i.g.tni.c.g .... B.9..t:Z.a ........................................ who, being duly
sworn according to law, deposes and says that Sle is the executor ~NIX!x of the estate of
............. J.QHN .... B.QR~ .............................................................................. deceased, that the foregoing schedules constitute a
complete inventory and appraisement of the real and personal estate o£.. ........ ~.9~~ .... ~.9~~~ ................................ ,
deceased, except real estate outside the Commonwealth of Pennsylvania; that the figures opposite each item
of real and personal estate in the foregoing schedules are determined and stated by the undersigned to
be the fair value of said items as of the date of the decedent's death, based upon a just appraisement of each
item made by the above named Executor Administrator. ·
Sworn j.d subscribed before me this .......... :~ ......... ~ ~· .n /A
day of-········~········· ... 19 ... U.... ;:t. ........ • ..... : .. ··£~~
~ ....... ~ ........ (?.: ................................................. N tary ubl1c
~ ~~-· .AIJ-~ £.til{ 'lffiDITIONAL INSTRUCTIONS
· /J. An inv~ry mG.st be filea within three months after appointment of personal representative.
2. A supplemental inventory must be filed within thirty days of discovery of additional assets.
3. 1 Original and 2 Copies and 2 RCRI~34, Under $10,000; 1 Original and 2 Copies and 2 RCRI~33,
Over $10,000, including Copy of Will; 1 Original and 3 Copies and 2 RCRI~33, Over $50,000, in~
. chiding Copy of Will and copy of Federal Estate Tax Return.
REFERENCE FOR ADDITIONAL COPY
Act of 1947 P. L. 513 Sec. 5.2, 72 P. S. 4844.2
lluutnlnry au!l.!\ppraisrmtut of the goods and chattels, rights and credits which
were of ...................... J.QH.N .... ~.QR.?.A ........................................... Jate of ............................. ~.~-~.F..€.P..S~ ........................................... ..
Washington County, Pa., taken and made in conformity with the abave affidavit.
DOLLARS CENTS
REALTY: NONE NONJ.~
PERSONALTY:
200 shares common Aerojet General Corp. @16.4375 3,287 50
100 shares common Air Reduction Co., Inc. @19.8750 1,987 50
105 shares common Allegheny Ludlum Steel @40.9375 4, 298 44
400 shares common American Airlines @35.4375 14,175 00
100 shares common Ampex Corporation @47.8750 4,787 50
100 shares common Boeing Co. @33.4375 3,343 75
100 shares common Borg Warner Corp. @28.6875 2,868 75
100 shares common Budd Co. @17.1250 1,712 50
100 shares common Callite Tungsten Corp. (Assets sold
12/27/49, following bankruptcy proceeding initlb~·tied
11/14/49) No Value
110 shares Dresser Indus tries, Inc., conv. pfd. Series
B @32.00 3,520 00
100 shares Eastern Air Lines, Inc. @20.50 2,050 00
55 shares common Fairchild Camera & Instrument Corp.
@94.9375 5,221 56
100 shares common General Dynamics @30. 7 5 3 2 075 00
Carried over to page 2 1$50' 327 50
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IN RE : ESTATE OF JOHN BORZA
INVENTORY & APPRAISEMENT
Page 2
------------------------------------------------------------------
Carried forward from page 1 $50,327.50
8 shares Houston Natural Gas Corp. cum. conv.
pfd. @50.9375 407.50
200 shares common National Distillers & Chemical
Corp. @19.9375 3,987.50
100 shares common Oregon Metallurgical Corp.
@8.6250 862.50
52 shares common Owens-Illinois, Inc. @65.6875 3,415.75
200 shares common Phillips Petroleum Co. @26.1875 5,237.50
1,425 shares common Reynolds Metals Co. @35.0625 49,964.06
783 Sperry Rand Corp. @45.1875 35,381.81
205 shares Sun Oil Company $2.25 cum. conv. pfd.
@40.6250 8,328.13
120 shares common St. Regis Paper Co. @39.75 4,770.00
300 shares common Seaboard World Airlines, Inc.
@20.1875 6,056.25
100 shares common -Class A Signal Oil & Gas Co.
now Signal Companies @26.9375 2,693.75
100 shares common Thiokol Chemical Corp. @13.8125 1,381.25
1,027 shares common Trans World Airlines, Inc.
@29.9375 30,745.81
100 shares common United Air Lines, now UAL, Inc.
@33.9375 3,393.75
ZOO shares common Union Carbide Corp. @41.1875 8,237.50
200 shares Union Oil Co. of Calif. $2.50 cum.
conv. pfd. @58.4375 11,687.50
Total stock $226,878.06
~heck from Sperry Rand -dividend payable 11-17-69,
record date 12.50
Check from Sperry Rand, dividend payable 11-17-69,
record date 85.38
Carried forward to page 3 ----------------------$226,975.94
:./ .. . ..
ESTATE OF JOHN BORZA
INVENTORY AND APPRA1SEMENT
Page 3
----------------------------------------------------------------
f ----------------------Carried forward from page 2 $226,975.94
Dividend check from Boeing Co., payable 12/10/69,
record date 10/30/69 30.00
Dividend check from General Dynamics, payable
12/10/69, record date 11/10/69 25.00
Dividend check from National Distillers & Chemical
Co., payable date 12/1/69, record date
11/10/69 45.00
.._. Dividend check from Owens7Illinois, Inc, payable
date 12/5/69, record date 11/7/69 17.55
Dividend check from Phillips Petroleum, payable
date 12/1/69, record date 11/7/69 65.00
Dividend check from Sun Oil Company, payable date
12/20/69, record date 10/31/69 115.83
Dividend check from St. Regis Paper Co., payable date
12/1/69, record date 11/3/69 48.00
Dividend check from Signal Companies, payable date
12/10/69, record date 11/10/69 30.00
Dividend check from Union Carbide Co., payable date
12/1/69, record date 11/7/69 100.00
Checking Account in Mellon National Bank & Trust Co. 20,993.94
TOTAL PERSONALTY 248.446.26
TOTAL ESTATE
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Cltnunty nf llas~ingtnn \
Personally before me, the undersigned authority, a ............. .!1Q.t.~.tY. .... .P..Y.P..l.!.Q ....................... in and for said
County and State, appeared .......... .t;.l.:i.;?;.~P..~.t.h .... P..!~.'!: .. nJ.Q~ ..... §P..r.~.~ ......................................... who, being duly
sworn according to law, deposes and says that s he is the executor mc~at~ the estate of
................ ~Q~~ .... ~.-~ ..... ~2~~~ ......................................................... -..... deceased, that the foregoing schedules constitute a
complete inventory and appraisement of the real and personal estate of.. ............................................................................ ,
deceased, except real estate outside the Commonwealth of Pennsylvania; that the figures opposite each item
of real and personal estate in the foregoing schedules are determined and stated by the undersigned to
be the fair value of said items as of the date of the decedent's death, based upon a just appraisement of each
item made by the above named Executor ~;lr~
Sworn and subscrib~ before me this .......... (.......... k 1££; J .L/1 ~ h
day of .... ?"Z ..... :2.!!..~ .. ]J~'-::. .. 1 ~.;.L. Not .... ~iJhl~·~c.<~~;;;;;:;;-;~;:~~ Washingt'on~fo·n····c·ou"nf··········pe·n·ns····Tv nla .
My com. exp. 2/20/75 AnDITIONAL INSTRUCTIONS
1. An inventory must be filed within three months after appointment of personal representative.
2. A supplemental inventory must be filed within thirty days of discovery of additional assets.
3. 1 Original and 2 Copies and 2 RCRI-34, Under $10,000; 1 Original and 2 Copies and 2 RCRI-33,
Over $10,000, including Copy of Will; 1 Original and 3 Copies and 2 RCRI-33, Over $50,000, in-
cluding Copy of Will and copy of Federal Estate Tax Return.
REFERENCE FOR ADDITIONAL COPY
Act of 1947 P. L. 513 Sec. 5.2, 72 P. S. 4844.2
llun.rutnrg aub 1\pprai.arm.rut of the goods and chattels, rights and credits which
were of ....................... J.QHN .... A ....... OO.R.?.I!.\. ................................ Jate of ........... ~.~.Y!.r.!ii1.9.Q~ ............................................................. ..
Washington County, Pa., taken and made in conformity with the above affidavit.
SUPPLEMENTAL INV.ENTORY:
PERSONALTY:
100 shares common stock of Air Reduction Company
@18.875
Dividend payable December 1, 1969, record date November
7, 1969, from Budd Co.
TOTAL SUPPLEMENTAL
PERSONALTY------------
DOLLARS CENTS
50
00
,$2,007 50
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STATE OF PENNSYLVANIA,
WASHINGTON COUNTY, ~ 55:
The within named Accountant being duly sworn according to law, deposeS and says that the above account
as stated is true and correct os _________________ ~g~------------------verily believe.
Sworn and .subscribed before me this ________ (( _____ _
day af ----d"~--------~---19~_7__1 _____ _
-No-ta::ry··-PuolTc~-----------·
Washington, Washington County, Penn ylvania '
My commission expires Feb. 20, 1975
Warshington County, ss:
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I do certify that I have given legal notice to all persons
concerned of the filing of the within account in the manner
prescribed by Statute and Rule of Court, as evidenced by proofs
th.,eaf Hied ta Na _ 0_3_~_1/::_1/_J ___ ___ _ J_
itness my hand and official seal this.~--------------·········
dayof_ _______________ : __ ~:~~:::
RUSSEL'.. /.j .\it IN 0
f;EGISTEr\ OF WILLS
V/ASHif!GTON CO., PA.
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Register of Wills
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The Court is respectfully requested to determine
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The First and Final Account of Elizabeth Piatnica
Borza, Executrix of the Estate of JOHN A. BORZA, Deceased, late
resident of Lawrence, Washington County, Pennsylvania.
PER INVENTORY AND APPRAISEMENT (original)
PER INVENTORY AND APPRAISEMENT (supplemental)
INCOME:
Dividends:
12/1/69
12/1/69
12/15/69
12/1/69
12/22/69
12/5/69
12/24/69
12/24/69
2/10/70
3/1/70
3/5/70
3/31/70
2/2/70
2/16/70
2/2/70
3/5/70
3/1/70
3/10/70
3/16/70
3/10/70
3/2/70
3/15/70
3/2/70
3/1/70
3/10/70
3/20/70
3/16/70
3/2/70
3/3/70
4/1/70
5/1/70
5/1/70
5/18/70
5/1/70
6/5/70
6/1/70
6/1/70
6/10/70
6/15/70
6/10/70
6/1/70
6/1/70
6/15/70
6/1/70
6/1/70
6/10/70
American Airlines
Dresser, Ind., Inc.
U.A.L., Inc.
Fairchild Camera & Inst.
Allegheny Ludlum
Airco
Aerojet-General Corp.
Reynolds Metals Co.
Union Oil Company
The Budd Company
Airco
Allegheny Ludlum Steel
Borg-Warner Corp.
Sperry Rand Corp.
Tpiokol Chemical
Air Reduction Co.
American Airlines
Boeing Co.
Dresser, Ind.
General Dynamics
National Dist. & Chem. Corp.
Owens-Illinois, Inc.
Phillips Petroleum Co.
St. Regis ~aper Co.
Signal Companies, Inc.
Sun Oil Company
U.A.L., Inc.
Union Carbide Corp.
Aerojet-General Corp.
Reynolds Metals Co.
Borg-Warner Corp.
Union Oil Company
Sperry Rand
Thiokol
Air Reduction Co.
American Airlines, Inc.
Budd
Boeing Co.
Dresser, Ind.
General Dynamics Corp.
Jan. & April Div. Houston
Natural Gas.
National Dist. & Chemical
Owens~Illinois, Inc.
Phillips Petroleum Co.
St. ·Regis Paper Co.
Signal Companies, Inc.
80.00
55.00
25.00
27.50
63.00
40.00
125.00
391.87
125.00
20.00
20.00
63.00
31.25
97.88
10.00
20.00
80.00
10.00
55,00
25.00
45.00
17.55
65.00
48.00
30.00
115.31
25.00
100.00
25.00
391.88
31.25
125.00
97.88
10.00
40.00
80.00
20.00
10.00
55.00
25.00
6.00
45.00
17.55
65.00
48.00
30.00
$248,446.26
2,007.50
$250,453.76
Dividends continued:
Sun Oil Co.
U.A.L. Inc.
Union Carbide Corp.
Aerojet-General
Allegheny Ludlum
115.31
25.00
100.00
25.00
63.00
6/20/70
6/15/70
6/1/70
6/30/70
6/30/70
6/30/70 April & July Div. on Houston
Natural Gas 6.00
7/1/70
8/1/70
8/1/70
8/1/70
~' 8/10/70
9/8/70
9/1/70
9/10/70
9/1/70
9/15/70
9/1/70
9/15/70
9/1/70
9/17/70
9/10/70
9/27/70
9/15/70
9/1/70
9/30/70
9/30/70
10/1/70
10/1/70
11/16/70
11/18/70
11/2/70
11/10/70
12/31/70
12/7/70
12/23/70
12/1/70
12/10/70
12/15/70
12/1/70
12/15/70
12/1/70
12/24/70
12/1/70
12/10/70
12/21/70
12/1/70
1/1/71
2/16/71
2/17/71
2/1/71
2/10/71
Reynolds Metals Co.
Borg-Warner Corp.
Sperry Rand Corp.
Thiokol Chemical
Union Oil Company
Air Reduction
American Airlines, Inc.
Boeing Co.
Budd Company
Dresser, Ind.
National Dist. & Chem.
Owens-Illinois, Inc.
Phillips Petroleum
St. Regis Paper Co.
Signal Companies
Sun Oil Co.
U.A.L., Inc.
Union Carbide Corp.
Aerojet-General
Allegheny Ludlum, Inc.
Houston Natural Gas Co.
Reynolds Metals Co.
Borg-Warner Corp.
Sperry Rand Corp.
Thiokol Chem.
Union Oil
Aerojet-General
Air Reduction
Allegheny Ludlum
American Airlines
Boeing Co.
Dresser, Ind.
National Dist. & Chem.
Owens-Illinois
Phillips Petroleum
Reynolds Metals Co.
St. Regis Paper Co.
Signal Companies, Inc.
Sun Oil Co.
Union Carbide Corp.
Houston Natural Gas
Borg Warner
Sperry Rand
Thiokol
Union Oil
Total Dividends received
Sale of 100 shares Signal Companies
Appraised Value
Loss
Sale of 100 shares Aerojet General
Appraised Value
Gain
391.88
31.25
97.88
10.00
125.00
40.00
80.00
10.00
5.00
55.00
45.00
17.55
65.00
48.00
30.00
115.31
25.00
100.00
25.00
63.00
3,00
391.88
31.25
97.88
10.00
125.00
125.00
40.00
63.00
80.00
10.00
55.00
45.00
17.55
65.00
391.88
48.00
15.00
115.31
100.00
3.00
31.25
97.88
10.00
125.00
1,623.63
2,693.75
2,560.88
1,643.75
·6,743.98
(1,070.12)
917.13
Sale of 100 shares Eastern Airlines
Appraised Value
Loss
1,857.58
2,050.00
Sale of 100 shares Seaboard World Airlines
971.10
Appraised Value 2,018.75
Loss
TOTAL AMOUNT OF ASSETS
TOTAL AMOUNT OF CREDITS CLAIMED
BALANCE DUE
(192 .42)
(1' 047. 65)
$255,804.68
30,716.92
$225,087.76
The Accountant claims credits out of said estate as
follows:
PAYEE
Russell Marino
Washington County Reports
The Catholic Cemetery Assn.
The Catholic Cemetery Assn.
Observer Publishing Co.
Russell Marino
Elizabeth P. Borza
Mario L. DeAngelo Mortuary
Marie Guidos
Russell Marino
Russell Marino
Gaydos Monument Company
Internal Revenue Service
Russell Marino
Parker/Hunter, Inc.
Malcolm L. Morgan
Russell Marino
Malone Flower Shop
Russell Marino
Edward Lebovitz, M. D.
Internal Revenue Service
Michael J. O'Malley, Esq.
Russell Marino
Marie Guidos
Michael J. O'Malley, Esq.
Russell Marino
REMARKS AMOUNT
Letters &
Short Certificates 29.50
Adv. Letters 15,00
Opening grave 160.00
Cemetery lot 332.50
Adv. Letters 14.00
11 Short Certificates 11.00
Family Exemption 1,000,00
Funeral Services 1,688.42
Notary Fees 2.00
Payment on account of
Inheritance Tax 12,000.00
Filing Inventory 25.00
Grave Marker 300,00
Payment on 1970 Estimated
Income Tax 658,00
Short Certificate 1.00
Service Charge on transfer
of 200 shares Union Oil 5.00
1970 Personal Property Tax 97.85
4 Short Certificates 4,00
Funeral flowers 68.90
4 Short Certificates 4,00
Medical Report 5.00
Payment of Federal Estate
Tax 1,531.97
Reimbursement for certi-
fied copy of Will 4.50
Filing Account 18,00
Notary Fees 5,00
Attorney's Commission 12,733.28
Filing Supplemental Inv. 3.00
TOTAL--------------------~----------------------------$30,716.92
Washington County Reports
Washington, Pennsylvania
(PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION)
PROOF OF PUBLICATION
In compliance with the Newspaper Advertising Act of May 16, 1929,
P. L. 1784 Sec. 3, paragraphs (3) and (25).
CouNTY oF WASHINGTON} SS.
STATE OF 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 officiaJl legal periodical for said Washington County, published weekly
having 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:
.......... De.c.emb.e.r. .... 4., .... 11 ....... 18.,. .... 1.9..9.9. ......... .
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 the time, place and character of the publication
= -· ~1---_/Q ___ ~
-~ -1 {'--'-Ed1tor
Sworn to and scribed before me this ~~ -
...... 1~8-tl\ .... ay of ............. De.c.emb.et: ........... , 19 .... 6.9. ...... .
' //) . ................................ ~ .. u .... ~.~
Notary Public
KATHERINE C. NICHOLAS, Notary Public
Washinnton, Wa~hington Co., Pa.
My C0mmissbn Expires
::.•v~·:1·,~r 1, 1973
Estate Notices
The Register of WiHs has granted
letters, testamentary or of administration,
in the following estates. Notice is hereby
given to all persons indebted thereto to
make payment without delay and to those
having claims or demands to present
them for settlement to the Executors or
Administrators or their Attorneys.
• • • • • • • • • • • • • • • • •
BORZA, JOHN, Dec'd.
Late of Lawrence, Washington Coun-ty. Penna.
Executrix: Elizabeth Piatnica Borza Box 137, Lawrence, Pa. 15055 '
Attorney: Michael J. O'MaLley, 2500 Llawyers Bldg., Pittsburgh, Pa. 15219
•
,.
Observer -Report~r
WASHINGTON, PENNSYLVANIA
PROOF OF PUBLICATION
In compliance with the News.paper Advertising Act of 16 May, 1929, P. L. 1784, as amended.
Commonwealth of Pennsylvania, Count~ of Washington, SS: .........•..
Personally appeared before me, a Notary Public in and for said County
and State, ...... Ri..G.\1~.~4 .... $.~ .... 9..~~-~-~ .................. , who being duly s•worn
according to law, deposes and says that he is th.e ... .Se.c.r.e.t.a.t'.Y. ............. " ;_,·
of the Obs•erver Publishing Company, a Bennsylvania corporation, and its
agent in this behalf; that the said Company is the owner and publisher of
the Observer-Reporter, succ•essor to The Washington Observer, established
Septembe•r 18, 1871, and The Washington Reporter, established August 15,
1808, a daily newspape.r of general circulation, printed and publis·hed and
having its place of busines·s at Washington, Washington County, Pennsyl-
vania, where it or its predecessors have been established and published
continuous-ly for more than six months prior to the publication of the notice ht~reto attached; that the printed notice or advertisement hereto attached
is a copy of an official advertisement, official notice, legal notice or legal
advertis·ement, exactly as printed or published in the Obs•erver-Reporter in
~~~---~~-~~~~--~~-i.P.~;~.;~~~;~l-1~~~~-~-~~~-~--~~;: ... :~:~~:~::::::::::::::::.:::::::::::::
that neithe•r the .affiant nor the Observer Publishing Company is interested
in the subject matter of said notice or advertising and that all of the aUe.ga-
tions of this affidavit as to the time, plad,..,,d character of}5blication
are true. ..ta:J:~u~~~
Sworn to and · . 15 December 1969 subscne..//ore me~s ............ day of ............................... .
....... R'/.1~·············'711~!!.~
MARGARET M. BRADLEY, NOTAa PUBLie
WASHINGTON, WASHINGTON COUNTY
MY COMMISSION EXPIRES MAY 6, 1972
,
i
-------------------------------------
~lt t4t C!!nurt nf C!!nmmnu Jl:ca.a nf llan4ingtnu <ttnuuty
®rp4ann' C!!nurt 1ilinininu
In the mllltter of the Audit of Account in
Estate of____::J_.::O:.=:H::.N:........::B:..:O:::R.::Z=A;:.;,z..___:a=.!/--=k:=.!/c....;a=-------f No .. __ _.~l...,.3.~..l~..:4x._u0....Lf__.] ..... 9u6LA9L-_____ _
JOHN A. BORZA, Deceased.
TO THE AUDITLNG JUDGE:
Enter ___ ...:..:m.::..y~------'appearance for __ _;E=lc=i~z=-=a=-b=e~t:--=h=----:P~i~a:..:t:..:n:.:...=i-=c~a:__.:B=o=-r-=z::a::...z..., --=E:.:.x:..:e:::..c=.u.:::..::t:--=r:...:l.=.:. X:=__
of the Estate of John Borza, a/k/a John A. Borza, Deceased.
20 day of __ ~M~a:.J.y _______ , 191.!_
N. B.-Counsel shall, by separate pape-r, present a concise statement of each
claim, with supporting calculation of any interest claimed. Objections
to an account as filed, shall be concisely stated in a separate paper.
Council suggesting proper distribution shall file a separate condse state-
ment in that regard.
J
No. 1314 of 1969
In re Audit of Account in Estrute of
JOHN BORZA, a/k/a
JOHN A. BORZA, Deceased.
AUDIT
Jra~.dp~ fnr .1\pp~araur~
FOR
Elizabeth Piatnica Borza,
Executrix.
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Michael J~ O'Malley, E~q.
Attorney
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNA.
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IN RE:
ESTATE OE
JOHN BORZA,
Deceased.
~ BEFORE:
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ORPHANS' COURT DIVISICN
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HEARING ON AUDIT
THE HONORABLE P. VI~CENT MARINO, Judge . ·
of the said Court.
~ APPEARANCES: ii:
MICHAEL J. O'MAL.LEY,. ESQ., of Pittsburgh,
Pa., representing the Accountant. l-UI Q
.I o( § g ['!ME: ..,
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' Thursday, May 20, 1971, at 10!~00 dclock A.M.,
EDST.
ui 0:: I!! THE COURT: Number 1314 of 1969, the estate of John Borza,
0:: 0 II. ~ deceased. The Executrix is Elizabeth Piatnica Borz.a and the attorney ... 0:: :;) 8 is Michael J. O'Malley. Mr. O'Malley? .
.I ~ ~ MR. O'MALLEY: Good morning, Your Honor. The papers are herE
II. 0
on the estate of John Borza. There are no problems connected witl:
the estate. All of the debts have been paid. There is a balance due
under the State Inheritance Tax. And the only other request we havle 1
is that the family exemption be shown on the decree as being paid
out of the income of the estate.
How about the Federal Estate Tax?
-------1r------------------------------J. __ i
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THE COURT:
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---------------------------
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------7----~~--------------------------------------------------------------------1------·~ _,.,;,.' ;
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MR. O'MALLEY: It has been paid.
THE COURT: Do you hav e a closing letter?
MR. O'MALLEY: The closing letter, I believe we have one. No,
we don't have it yet, that's right. That hasn't come in yet. We
were waiting on that.
THE COURT: :$ z c( > ..I > (I) z z Ill II.
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MR. O'MALLEY:
THE COURT:
~ MR. O'MALLEY:
z :r ~ THE COURT: ~
..: ~ MR. 0' MALLEY:
1-(1)
But you have-fu~ly paid it?
We have ~ully·paid it.
You wish no reaward for tax purposes?
_No,· Your Honor.
Are there any outstanding claims at all?
Only the one that I mentioned, the Inheritance Ta~.
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And there are no minors. And the executrix ,is the widow of the
§ c ;:) .., deceased and sole legatee under the Will.
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111 THE COURT: Is there anyone else in Court interested in this
ui
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decedent's estate?
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8 THE COURT:
Court.
( NO RESPONSE )
The audit of this account is ordered closed by thE
(AUDIT CLOSED)
·-
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ai ~ Tbe forcaoin;: record of tb.e proceedings upon the uo&1"ing of
a: 0 ~ the above ca.w;e ta hereby approved and dtrccM to be fUcd.
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ESTATE OF No.-6~3-__:69~-1::.::3::..=l:.::I:4:.__ _____ _
John Borza,
deceased
lnthematterofthe First and Final
Account of Eli~e.beth Pietnica Borza
Executrix
ADJUDICATION AND DECREE
And now June ~~ , 19~, this matter came on for hearing,
audit and distribution at this session and testimony taken; and thereupon, upon due consideration
thereaLtbe hoJao.c;.e for distribution in 'the hands of the Accountant is determined to be
$ 2c!2_,otfl. ro and the account is accordingly confirmed; and it is ordered,
adjudged and decreed that the said balance be paid out by the Accountant in accordance with .the
schedule of distribution hereto attached and made a part hereof, unless exceptions hereto be flied
sec. reg. or an appeal be tak:en herefrom sec. leg.
SCHEDULE OF DISTRIBUTION
Balance per account ________________ _
Additional debit asked at audit
~ Additional credit asked at audit
Balance'----------------------
590.86
596.86
Deduct Clerk's Costs & Receip'--------------140.50
$225,678.62
)
Attorney ____ M_i_c_h_a_e_l_J_. _O_' M_a_l_le_y~--------j'
Redebit -Family Exemption, credited in account
redebited for distribution 1000.00
$224,94}..26
;Jv~ J'/73-J
'AQ. /'If;;, so. ~ ~~
$225,941.26 tJ.
Elizabeth Piatnica Borza, widow, Family Ex-
emption, claimed and paid from income as cre-
dited in 1970, held in kind and distributed as
such at the value as shown, per request filed,
credit to be ta.ken by the accountant for funds
advanced prior to distribution by the Court,
Russell Marino, Agent, transfer inheritance
tax, $1395.59
Interest from 2/12/71 to 7/6/71 31.22
Elizabeth Piatnica Borza, widow, residue,
inchrling cash and the following assets, held
in kind and distributed as such at the appra.ise
value, credit to be taken by the accountant for
funds in the amount of $1732.36 advanced Prior
to distribution by the Court, per election
filed: -
100 shares common Aerojet General Carp.
200 sha.res common Seaboard World Airlines Inc.
200 .shares common Air Reduction Co., Inc.
400 shares common American Airlines
105 shares common Allegheny Ludlum Steel
100 shares common Ampex Corporation
100 shares common Boeing
100 shares common Borg Warner Corporation
1000.00
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100 shares common Budd Co.
110 sharesconv. pfd. Series B. Dresser, Ind.
55 shares common Fairchild Camera & Inst. Co.
100 shares common Genera.l Dynamics
8 shares cum. conv. pfd. Houston Natural
Ga.s Corp.
200 shares common Nationi Dist. & Chemical
Corp.
100 shares common Oregon Metallurgical Corp.
52 shares common Owens-Illinois, Inc.
200 shares common Phillips Petroleum Co. 1425 sha.res common Reynolds Metals Corp.
783 shares common Sperry Rand Corp. 205 shares $2.25 cum. conv. pfd. Sun Oil Co.
120 shares common St. Regis 'Paper ,co.
100 shares common Thiokol Chemical
1027 shares common Trans World Airlines, Inc.
100 shares common United Air Lines, now UAL,Inc.
200 shares common Union Carbide·corp.
200 shares common $2.50 cum. conv. pfd. Union
Oil of Cal. 223514.W)
No balance
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
IN RE: ESTATE OF
JOHN BORZA, a/k/a
JOHN A. BORZA,
Deceased.
)
)
)
)
)
)
)
No. 1314 of 1969
ELECTION TO TAKE IN KIND
AND NOW, this ;tv day of May, 1971, I, the undersigned,
residuary legatee in the above-captioned estate, hereby elect to
take the following stock in kind and request that the same be
awarded to me:
100 shares common Aerojet General Corp.
200 shares common Seaboard World Airlines, Inc.
200 shares common Air Reduction Co., Inc.
400 shares common American Airlines
105 shares common Allegheny Ludlum Steel
100 shares common Ampex Corporation
100 shares common Boeing
100 shares common Borg Warner Corporation
100 shares common Budd Co.
110 shares conv. pfd. Series B Dresser, Ind.
-55 shares common Fairchild Camera & Inst. Co.
100 shares common General Dynamics
8 shares cum. conv. pfd. Houston Natural Gas Corp.
200 shares common National Dist. & Chemical Corp.
100 shares common Oregon Metallurgical Corp.
52 shares common Owens-Illinois, Inc.
200 shares common Phillips Petroleum Co.
1425 shares common Reynolds Metals Corp.
783 shares common Sperry Rand Corp.
205 shares $2.25 cum. conv. pfd Sun Oil Co.
120 shares common St. Regis Paper Co.
100 shares common Thiokol Chemical
1027 shares common Trans World Airlines, Inc.
100 shares common United Air Lines, now UAL, Inc.
200 shares common Union Carbide Corp.
200 shares $2.50 cum. conv. pfd Union Oil of Cal.
Appraised
Value
1,643.75
4,037.50
3,975.00
14,175.00
4,298.44
4,787.50
3,343.75
2,868.75
1,712.50
3,520.00
5,221-:56
3,075.00
407.50
3,987.50
862.50
3,415.75
5,237.50
49,964.06
35,381.81
8,328.13
4,770.00
1,381.25
30,745.81
3,393.75
8,237.50
11,687.50
Total appraised value of above stock----------$220,459.31
Witness my hand and seal the day and year first above
written.
,.
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
IN RE: ESTATE OF
JOHN BORZA, a/k/a
JOHN A. BORZA,
Deceased.
)
)
)
)
)
No. 1314 of 1969
RECEIPT OF ADVANCEMENT
AND now, this i/.-:9 day of ---.~t2?z:....c...~a'""'_.,"'7!{"'""---' 1971, I,
the undersigned, residuary legatee in the above-captioned estate,
hereby acknowledge to have received the sum of $1,732.36 as an
advancement of cash in said estate. In addition, I hereby ack-
nowledge to have received out of the income of said estate,
the family exemption of $1,000.00.
Witness my hand and seal the day and year first herein-
above written.
~~a kr;q_(SEAL) E a e h 1a n1ca Bor .
t..:-
c-
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.
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1
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANm
ORPHANS' COURT DIVISION
IN RE: ESTATE OF
JOHN BORZA, a/k/a
JOHN A. BORZA,
Deceased •.
)
)
)
)
)
)
)
No. 1314 of 1969
· SPOUSE'S ELECTION TO TAKE UNDER WILL
And now, this :2.-D day of May, 1971, I, the undersigned,
ELIZABETH PIATNICA BORZA, the surviving spouse of John Borza,
a/k/a John A. Borza, Deceased, who.died on November 12, 1~69,
leaving a Will dated May 3, 1939, duly admitted to probate by the
Register of Wills of Washington County, Pennsylvania, and recorded
in said County in Will Book ____ , page , do hereby elect to ----
take under the said Will of my late husband, and hereby accept the
estates and interests therein devised and· bequeathed to me and
forever relinquish my right as wife to take against said Will.
Witness my hand and seal the day and year first herein-
above written.
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF WASHINGTON
)
) SS:
)
On this, the ~day of May, 1971, before,me, the under-
signed officer, personally appeared ELIZABETH PIATNICA BORZA, widow,
known to me to be the person whose name is subscribed to the
i within Spouse's Election to Take Under Will for the purposes there-
1
in contained.
Witness my hand and seal the day and year first herein-
above written.
Notary Public ' !
Washington, Washington County, Pennsylvania.,
My commission expires Feb. 20, 1975. ·
-·
~-.......___________..___. ----
-__..
6
-r-...
' ..
,--._
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
ORPHANS COURT DIVISION
Estate of )
IN RE: JOHN BORZA, deceased ) No. 63-69-1314
)
RECEIPT of DISTRIBUTION
I, Elizabeth Piatnica Borza, of Box 137, Lawrence,
Pennsylvania, hereby declare that I have received in kind and
money the amount of Two Hundred Twenty-three Thousand Five
Hundred Fourteen and 45/100 ($223,514.45) Dollars as stated in
the Decree of the Court of Common' Pleas of Washington County,
Orphans Court Division, dated June 24, 1971 at the above number
and term.
-"'3:'-L ~-7 -z.-
Form RCC-33 COMMONWEALTH OF PENNSVL VAN lA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
RESIDENT DECEDENT 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 year after
date of death, unless an. extension is granted by the Secretary of Revenue. (Section 703 of
--~the _ _Inlleritllnce __ lll'l!i _E!:!t!lte _1'a~ A.ct of 1~!)1.) -----J~~;~~i;;~;:~:;~: 0: ------}:::u:;: OF
Late of ................... :W.§.~Q.ing~c>n ................................ ., ............ County ~~
:.::: ;:;;~;:~:~-~~~~~=}"
. _. .. .. . ............. El.i~ab.e .. th ... Pia.t.nic.a ...... Bor.za ........................................ . .. ........................ Exeeutor
of the estate of the above-named decedent being duly sworn, depose S and sayS
(Month)
(Jiay) ..... :., 19.(.~~)--·•{=~~_;;~ving a last will, copy of which is hereto attached. _} Decedent· died ................. N9v..embe.t: ... l,?,
::~~::~;·::·E:::::::::::::I:; ::} -----~~~~i;i~~;,t~!~I;;g . ------------------··-·•••••-••••···--------•-• _ ---------
Executrix ,~1.ttsgurg~, ¥e:I?-nsy_lvanl.a ~5219 . That· as such ....................................... ,, ............ deponent IS fam1har with the affairs of sa1d estate and the property con-
n:xecutor-Administr;ltorJ :
stituting the assets thereof and thei;r 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 follow inS":-
-·' . . NAME AND ADDRESS OF BANK OR OTHE~ JNSTITUTION
IN WHICH DECEDENT RENTED A SAFE QEPOSIT BOX
Mellon National Bank &-Trust Compan'
Fifth Avenue and Smithfield Street
'Pi t:t:~httroh 'PPnn~vlvan ia.
THIS SAFE DEPOSIT BOX RENTED
IN NAME OR NAMES OF
John Borza and
Elizabeth Borza 'his
wife··
RELATIONSHIP OF JOINT
HOLDERS TO_DECEDENT
soouse
That the contents of s&i~ safe deposit. box or boxes are itemized under Schedules ______ of this
return, with the exception of the following, for the reasons hereinafter set forth:
That Schedule A attacned hereto and made part hereof sets forth full v and in' detail all the
real property in the Commonwealth of Pennsylv~ia of which decedent died having an interest therein. It
also sets forth the mortgage encU,lllbrances upon each parcel of real property at the date of death, giving
the amount still due at death, name of mortgl!.~ee, date,. rate of interest, and book and page of record,
thereof. It also sets forth in the columns provided therefore the assessed valuation of each of said
parcels, the estimated market value thereof as of date of death of decedent.
That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal
property wheresover situated owned by the decedent at the time of death; all moneys left by the decedent
at the time of death, whether in qecedEmt' s immediate possession, standing to decedent's credit in banks
of deposit, savings banks, trust companies, or other institutions, whether individually, or in 'trust for
any other person or persons giving also separately the accrued interest thereon, if ~ny,_ down to the last
interest day prior to decedent's d~ath 1n the case of savings banks, and to the date of decedent's death
in all other cases; all bonds, postal savings, treasury certificates or notes and other evidence of in-
debtedness of the United States to the decedent; all obligations, whet)ler by statu~e 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 owneq at the time of death; all wearing apparel, jewel~y, silverware, pic-
tures, books,· works of art, househqld fu.rni ture, horses, carriages, automobiles, boats,. and any and all
other personal chattels of whatsoev~r kind or nat1,1re, left bydecedent, together wit)l the fairly estimated
market value thereof; all bonds and mortgages 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 t\l.ereon, if any, giving the face
value and estimated fair market value thereof, and if such estimated fair market value be less than the
face value, it sets forth briefly the reasons for such depreciation-as to each item; all moneys payable
to the estate from life insurance polici-es 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 de,te of death, ponds and _accrued interest thereon to the date of dece-
dent's death and other investment securities owned by the decedent at the time of death, with the market
value thereof at such time.
J
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 should also set forth in itemized form, together with the fair market value
thereof, any other property owned or bequeathed by the decedent at the time of death.
The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry
contained therein and in the case of transfers ofproperty, real or personal, within two years of decedent's
death, in contemplation of decedent's death, or intended to take effect in possession or enjoyment at or
after death, said schedule sets forth the nature and value of such property, to whom transferred, · the
relationship of the transferees to the decedent, the proportionate share received by each transferee and
all other facts of a pertinent nature regarding said transfers. In the case of transfers intended to
take effect in possession or enjoyment at or after death, there is also attached to the schedule a co~y
of the deed, trust agreement or other instrument creating the trust. Ther1~ is also set forth in said
schedule a list of all property, real and personal, with its value, which passes at decedent's death by
virtue of the exercise by decedent, either individually, or jointly with another, or any power of appoint-
ment vested in decedent, either individually or jointly, by the will, deed, or other instrument of another,
with a copy of the 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, andthe relationship of such issue to the beneficiary.
That Schedule E attached hereto and made a part hereof sets forth all property, real and per-
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 vestiture of
real estate and the date of acquisition of personalty, plus the name, address and relationship, if any,
of co-owners to the decedent.
That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts
and deductions claimed for and on behalf of this decedent's estate, including funeral expenses paid;
family exemption, where applicable; costs of administration of this estate; counsel fees and fudiciary's
commissions paid or to be paid; cost expended for burial trusts, tombstones or gravemarkers, and reli-
gious services, in consequence of the death of the decedent; debts and claims owing and ttnpaid 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.
,} Subscribed and sworn to before me this ................................ .
................ ~ ...................... ,.,,.,,,,,day of,,,,,,,;?.~ 19 .... .7.0,.
--~~~~---
/~--~. < ~-
~ ~-~ ltA b6 -1f7(
x~~~~:~d?r
.. B·OK:,,-1·3-t,,,, .......... ,,., ..................... , ..... , .... , ............................... -.. -..
(Street NumbeT)
.. ~?.~E~.P.:~.~-J, .... .P..~.P.:Q.~.Y.!Y?..P.:.i?.,.,l5.0 .. 5.5 ........... .
(City or Town and State)
NOTE; JBefore signing/&ffidavit make sure all blank spaces in the affidavit and schedules annexed are
filled in with details or the word. "None", and in case the assets include rare and unlisted securities,
securities of close or family corporations or an interest in any co-partnership or business, that the
data and statements required under the paragraph above relating to Schedule "B" are attached. Also make
certain that column #1 in the "Summary" has been properly completed as above-directed.
R'cc~34 (l'-'!i4)'
, C,OMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF RE.VENUE.
BUREAU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE 11A"
REAL PROPERTY
Real property in Pennsylvania, with statement of mortgage encumbrances upon each parcel at death of dece-
dent. Where property held as joint tenant or tenancy by entireties, report on Schedule "E". Property held by
the decedent as tenant in common with another or others, should be identified as to quantum of interest and
the estimated value should be that of the decedent's interest only.
The real property located In the Commonwealth of Pennsylvania should be ( 1) (2) (3)
described by lot and block number, street and street number, together with DEPARTMENT a general description of the property, with a reference to the record of the ASSESSED VALUE VALUATION
conveyance by which the decedent took title; if a farm state number of a-FOR YEAR OF ESTIMATED CAUTION cres; also statement of mortgage encumbrances upon each parcel at death DECEDENT'S MARKET VALUE (Do not write of decedent. Taxes, assessments, accrued Interest on mortgages, etc.,are DEATH In this spoce) to be listed an Schedule "F" and must not be deducted from this schedule.
NONE NONE
-
Insert this total opposite "real property", Schedule "A" in the X X X X X
''As Reported" column on the last page of this return. NONE
r -~
RCC,-35
•'
COMMONWEALTij OF P~NNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "B"
PERSONAL PROPERTY
INSTRUCTIONS: This Schedule must disclose all tangible and intangible personal property owned individually
by the decedent, at the time of his death. Property owned by the decedent jointly with another or others
must be listed under Schedule "E", Inta~gible personal property, titled in the name of the decedent, but
payable at death to another or others, including but not limited to P.O.D. U. S, Savings Bonds and tenta-
tive trust accounts, must be listed, despite the fact that they are not of the administered estate.
Tangible personal property should be listed first (e.g. jewelry, wearing apparel, household
goods, and fUrnishings, books, paintings, automobiles, boats, etc.)
Intangible personal property, such as bonds, treasury certificates, cash on hand and in bank, . .
stocks, ·mortgages, notes, together with accrued interest or dividends, salaries or wages, insurance pay-
able to the estate or fiduciary in said capacity, partnership interests, interest in anyundistributed
estate or or income. fr~m 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 UNIT ESTIMATED DEPARTMENT VALUATION
(Do not write in
this space) List and describe fully VALUE MARKEr VALUE
1
2
3
200 shares common Aerojet General
Corp. @16.4375
100 shares common Air Reduction Co.,
Inc. @19.8750
105 shares common Allegheny Ludlum
Steel @40.9375
4 400 shares common American Airlines
@35.4375
5 100 shares common Ampex Corporation
@47.8750
6 100 shares common Boeing Co. @33.4375
7 100 shares common Borg Warner Corp. @28 6875
8
9
10
11
12
13
14
15
16
17
100 shares common Budd Co. @17.1250
100 shares common Callite Tungsten Corp
(Assets sold 12/27/49, following bank-
ruptcy proceeding initiated 11/14/49
110 shares Dresser Industries, Inc.
conv. pfd. Series B @32.00
100 shares Eastern Air Lines, Inc. @20.>0
55 shares common Fairchild Camera & Ins ru-
ment Corp. @94.9375
100 shares common General Dynamics @30. 75
8 shares Houston Natural Gas Corp. cum
conv. pfd. @50.9375
200 shares common National Distillers &
Chemical Corp. @19.9375
100 shares common Oregon Metallurgical
Corp. @8.6250
52 shares common Owens-Illinois, Inc. @65.6875
Insert this total opposite "Personal Property", Schedule "B" in
the "As Reported" column on the last page of this return.
X X
3,287.50 v
v 1,987.50
4,298.44 v
14,175.00 v
'--4,787.50
3,343.75 (.....-
2,868.75 {./
1,712.50 I/
No Value
3, 520.00
2,050.00
5,221.56
3,075.00
407.50
3,987.50 '-
862.50 L-
3.415.75
$59,000.75 Carried forward
. C0MMONWEALTH pF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "B"
PERSONAL PROPERTY
INSTRUCTIONS: This Schedule must disclose all tangible and intangible personal property own~d individu~lly
by the decedent, at the time of his death. Property owned by the decedent jointly ~ith another or others
must be listed under Schedule "E". Inta~gible personal property, titled in the name of the decedent, but
payable at death to another or others, including but not limited to P.O.D. u. s. Savings Bonds and tenta-
tive "trust accounts, must be listed, despite the fact that they are not of the administered estate.
Tangible personal property should be listed first (e.g. jewelry, wearing apparel, household
goods, and r~urnishings, books, paintings, automobiles, boats, etc.)
Intangible personal property, such as bonds, treasury certificates, cash on hand and in bank, . . stocks, ·mortgages, notes, together with accrued interest or dividends, salaries or wages, insurance pay-
able to the estate or fiduciary in said capacity, partnership interests, interest in anyundistributed
estate of' or income from any property held in trust under the will or agreement of another, even though
located outside of the State, at the time of death, should be listed in this schedule •
.t·cem I
No.
ITEM
List and describe fully
UNIT ESTIMATED
VALUE MAllKE:l' VALUE
DEPARTMENT VALUATION
(Do not write in
this space)
PAGE 2
Carried forward from Page 1 ~----------------$59,000.75
18
19
20
21
22
23
24
25
26
27
28
29
30
31
200 shares common Phillips Petroleum Co.
@26.1875
1,425 shares common Reynolds Metals Co.
@35.0625
783 Sperry Rand Corp. @45.1875
205 shares Sun Oil Company @2.25 cum.
conv. pfd. @40.6250 J
120 shares common St. Regis Paper Co. @39 75
300 shares common Seaboard World Airlines
Inc. @20.1875
100 shares common -Class A -Signal Oil
& Gas Co., now Signal Companies @26.9375
100 shares common Thiokol Chemical Corp.
j @13,8125
I 1,027 shares common Trans World Airlines,
Inc. @29 .9375
100 shares common United Air Lines, now
UAL, Inc. @33.9375
200 shares common Union Carbide Corp.
@41.1875
1 200 shares common Union Oil Co. of
, Calif. $2.50 cum. conv. pfd. @58.4375
' '
tl Dividend check from Sperry Rand, payable
11/17/69, record date
I
}
!
' Dividend check from Sperry Rand, payable
11/17/69, record date
5,237.50
4 9 ' 9 6 4 . 06 t/
35' 381.81, /
8,328.13
4, 770.00 /
6,056.25
2,693. 75 /
1' 381.25 vi
3 0, 7 4 5 • 81 ,J
3, 393.75 v
8,237.50 ../
11,687.50
12.50 v
85.38
Carried forward $226,9 7 5. 94
Insert this total opposite "Personal Property", Schedule "B" in X X
the •As Reported" column on the last page of this return.
--------------~~ ·---------~·-· c • __ ,.,. .-...... ~.--< • ----~··--.. -~
!
,r
I' II ESTATE OF JOHN BORZA .
.j
INVENTORY AND APPRAISEMENT
I•
ij Page 3
II I' ,, p
ll ----------------------------------------------------------------I.
II II
I
Carried forward from page 2 ----------------------$226,975.94
32
'
'I II
jl
33
34 I
. I
35 I
I
J.
I
I
Dividend check from Boeing Co., payable 12/10/69,
record date 10/30/69
Dividend check from General Dynamics, payable
12/10/69, record date 11/10/69
Dividend check from National Dis tillers & Chemical
Co., payable date 12/1/69; record date
11/10/69
Dividend check from Owens-Illinois, Inc, payable
date 12/5/69, record date 11/7/69
36 Dividend check from Phillips Petroleum, payable
l
,I
37 1/ Dividend check·from Sun Oil Company, payable date
II 'I
Ill
38 I/ Dividend check from St. Regis Paper Co., payable date
1! f! 'I
39 /1 Dividend check from Signal Companies, payable date
II
date 12/1/69, record date 11/7/69
12/20/69, record date 10/31/69
12/1/69, record date 11/3/69
12/10/69, record date 11/10/69
30.00
25.00
45.00
65.00 ./
115.83 /
48.00 vi
v·
30.00
40 /1 Dividend check from Union Carbide Co., payableppAvate .
Ill, I _:;, J
1 12/1 69, record date 11/7/69 ,/ 1 100.00~·
41 I Checking Account in Mellon National Bank & Trust Co. 20,993.94_ :
1
' j I, .
1 TOTAL PERSONALTY 248 a 446.26 I I il
II
I' .I :I
I' .I
II
TOTAL ESTATE
---------------------------------------------------------------------------------------------------------
COmHJN'I'EALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TA:X:
~SSIDENT DECEDENT
SCHEDULE "C"
TRA.NSFERS
(1) Did decedent, within two years of death, make any transfer of any material part of • .bis estate, without
receiving a valuable and adequate consideration therefor? (Answer yes or no) ___ N~U __ _
(2) Did decedent, within two years of death, transfer property from himself to himself and another or
others (including a spouse) in joint ownership? (Answer yes or no) _..,:N::..:..::Oc.__ __ _
(3) If the answer to (1) or (2) above is in the affirmative state:
(a) Age of decedent at time of transfer -----------
(b) State of decedent's health at time of making the transfer. (Note 1).
(c) Cause of decedent's death. (Note 1).
(4) Did decedent, in his lifetime, make any transfer of property without receiving a valuable or adequate
consideration therefor whjch was to take effect in possession or enjoyment at or after his death?
(Answer yes or no) NU
(a) Was there any possibility that the property transferred might return to transferer or h~s
estate or be subject to his power of disposition? (Answer -~es or no) NOT APPLICABLE
(b) What was the transferee's age at time of decedent's death? NOT APPLICABLE
(5) Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration
therefor under which transferor expressly or impliedly reserves for his life or any period which does
not in fact end before his death:
(6) If the
(a) The possession or enjo~ent of or
(Answer yes or no) NO
the right to income from the property transferred?
(b) The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom? (Answer yes or no) NO
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) NO
(8) Did decedent, at any time, transfer property, the beneficial enjoyment of which was subject to change,
because of a reserved power to alter, amend, or revoke, or which could revert to decedent under terms
of transfer or by operation of law? (Answer yes or no) NO
(9) If the answer to (8) above is in the affirmative, was the power to alter, amend, or revoke the inter-
est of the beneficiary reserved in the decedent alone or the decedent and others?
(Answer yes or no) __________ __
NOTE 1: The answers to these questions should be supported by affidavit by the attending physician as
well as a copy of the death certificate.
NOTE 2: If answer to any of the above questions is yes, set forth below a description of the property
transferred, it's fair market value at date of death, dates of transfers and to whom transferred, with
relationship of transferees to decedent, if any. Submit copy of any trust deed or instrument, if trans-
fers are claimed to be non-taxable, also submit detailed statement of facts on which said claim is based.
NOTE 3: List applicable property below in manner in which provided in Schedules A, B, or E.
ITEM DESCRIPTION
NONE
Insert this total opposite "Transfers", Schedule "C" in the
"As Reported" column on the last page of this return.
MARKET VALUE
(Estimated)
NONE
NONE
DEPT. VALUATION
(Dept. Only)
X
· COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
INSTRUCTIONS: 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 under Schedule
"A", plus the date and place of record of instrument effecting vestiture, but do not include entireties
or out of state real estate value in estate valuation column. Personal property should be listed as in
Schedule "B", plus date of acquisition, and the name, address and relationship (if any) of co-owners to
the decedent.
Description of Property, Date of Acquisition, Name I Unit
Address and Relationship of Co-Owners, and Place I Value
of Record of Instrument, where Real Estate, !
Percentage Estate
ALL that certain tract or lot of
ground situate in Cecil Township,
Washington County, Pennsylvania, v/\
containing 0.206 of an acre, being
Share Valuation
/ the same premises conveyed by Mary ~ : /
Pankofski, widow, to John A. Borza!) ~~
and Elizabeth Borza, his wife, by { !)
deed dated October 22, 19S8, and
recorded in the Recorder's Office '-~
in and for Washington County, Penna.
in Deed Book~ pagQ 388. • ,..v J J
) -~
/i~c
Insert this total opposite "Jointly Owned Property", Schedule "E"
in the "As Reported" column on the last page of this return.
/
DEPARTMENT VALUATION
CAUTION~Do not Write
In This Space,
Value of
Entire
Property
Value of
Decedent's
Interest
h
RQC:-3:7 • (12-63)
COMMONWEALTH 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)
Elizabeth Piatnica Borza
Box 137 ..
Lawrence, Penna . 15055
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
snouse ves residue
Deponent further says that all the above-named beneficiaries are living at this time except below:
NAME DATE OF DEATH RESIDENCE
,
Will
Administration ~ No. Year ........... .
P.'J THE
~lATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
. JO.HN .. BORZ.A., ..
Deceased
Late of ........ Lawrence
County of . Was.l1ington ............
Commonwealth of Pennsylvania
REPORT AND APPR.\ISAL i! ~ c::: .,
(f) FT'J ~ ---.~ 2 ~ -r,
:::: "~ ~ ~ 2-=i,, ~· rr-t; ;· ;:;.~ ~ f -~
-,.. 0 ~~: ~; .::,.~· 0 -.~ ;Q~t:
~rl=~ ~ (;Q; ~
-V
~ ...... . ..., ::x:
c..n:
'0!
r-
f"ll
0 ...
(Executor-Administrator
must complete "As
Reported" column #1.)
CJ ~ '"d ~
'"I (!) (!) 0 $l) '"I $l)
"' ::I "' -"' "' 0 ..., (b' ::I '"d
'"I e. '"I
$l) "' 0 >< '"d '0 $l) (!) g: '"I '"I 0 ~ (!) '0
trl (!) '"I
"' .... ..... '< $l) ..... (!)
en c: ~ ~ > ~ w c:n en ><
(") (")
?" ?" ?" n o5 > :: :: :: ---
~ -61') -EO -61')-61') -61')
'"' -N ~ > "' j$:'t :00 !:0 (X) bz.g::: ..
~ Z\.P'i-0 o-Uh-0 "" tj ::4. Q'\ tj;, (1) ~ • rDN -b.) ( ~ 10'\
-6/')-6/')-E/>-61')~~ ~· . ~ . . . . . .
'~! ~ > "' \ t;l
~: •"R
ct.--... ~~II :~ 3 .. ::l :~ r. ·~ c.. .IS'--.. ·~
·-. ..
R C C-81 (2-64)
COMMONWEALTH OF PENNSYL VAN lA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILING OF APPRAISEMENT
ELIZABETH PIATNICA BORZA
(Executor or XU!XXK~JiX!XOO
IN YOUR REPLY PLEA8E
REFER TO
In Re: Estate of _____ J_O....:.H_N_B_O_R_Z_A _______ _
_____ .!!.\V'!.!.A!::!.SllH.:::!:.I.uNG~TA..O~Nu__ ___ County -File No. 63-69-1314
Dear Ms. Borza:
You are hereby notified that the original
appraisement in the estate of Jolin Borza
has been filed in the office of the Register of Wills qf Washington
County on March 9 , 19~Q Said appraisement reflects the
following valuations:
Real Estate --------,....,....,,-.,.....,.-=--..,....--
Personal Property_-~2~4~8~,4~4~6~·~2~6~--
Transfers ______ ~~r-rr~~----
Total ________ 2_4_8_.,~4....:.4....:.6,;;,_;_. ;;;.2..::.6 __ _
As to such tax that is paid within three months from date of
death, a five (5%) percent discount is allowable. As to any tax that
remains unpaid after one year from date of death, interest at the rate
of six (8%) percent per annum is charged.
Any party in interest who is aggrieved by an appraisement may
appeal therefrom as provided by law.
Date ____ ~M~a~r~c~hu_~9~,~1~9~7u0~---Signed
Title
Date of Death: November 12, 1969
Note: This is not a bill.
J
.,j! C C-39 ( 5-68)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
\ -
Estate of BORZA
(Last Name)
JOHN DATE OF DEATH 11-12-69 FILE NO. 63-69-1314
(First Name) (Initial)
REPORT OF INHERITANCE TAX APPRAISER
I, the undersigned duly appointed Inheritance Tax Appraiser in and for the County of WASHINGTON
Pennsylvania, do respectfully report that I have appraised the real and personal property as reported in the foregoing return at
the values set forth opposite each item in the last column t.o ther'right in Schedules "A", "B", "C", and "E".
Dated: 3-9-70 --------~----------------
REPORT OF THE REGISTER OF WILLS
I, the undersigned duly elected Register of Wills in and for County, Pennsylvania, do respect-
fully report that I have allowed deductions in the amounts claimed by deponent, except as to those items where a greater or
lesser amount is set forth in the last column to the right in Schedule "F", which greater or lesser amount represents the sum
allowed as a deduction.
Dated: ____________________ _
REGISTER OF WILLS
INVENTORY
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
Joint-Held Property (Schedule E)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
Valuation of life estates or
VALUE AS REPORTED VAlUE AS APPRAISED
$ $
248_,446 26
248 446 26 248.446 26
annuities ...... ~ o • • • • • • • • • • • $-----------+---
EST ATE TAX ASSESSMENTS
FOR USE OF REGISTER ONLY
Taxon$--------------~--
Tax on $ ---------------1---
Taxon $-------------~--
Tax on $ ----------~--Taxon$ ____________ ~~--
$
2%
6%
5%
10%
15%
COMPUTATION OF TAX
$ __
$
$
$
$
VALUE AS REAPPRAISED
$ ______________ +----
Exemptions=========t==
Total Estate----------+---
TOTAL TAX
•
$
(*) As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
Less tax previously paid
BALANCE
Less 5% of tax if paid within
3 months after death
BALANCE OF INHERITANCE TAX DUE
Add interest at rate of 6% from
--------to -----
$ : $
$
AMOUNT OF ESTATE TAX ASSESSED $------+--
Estate tax paid $------------'----
BALANCE DUE
Add interest at rate of 6% from
--------~;0-------
$-----------'----
$-----------4----
TOTAL TAX BALANCE $ -----+---PAID $ _____ _J_ __
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE: Where subsequent adjustments are made to the above computation of tax by the Register of Wills, for proper reason,
same should be noted below, with short explanation.
Will
Administration ( No.
IN THE
Year ......... ..
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
Deceased
Late of .
County of
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
4/i:
;,
\
'4f1l
! .
Form l}CC-2
• • DEPARTMENT OF...,REVENUE
!1!1REAU OF' COUNTY COLLECTIONS
HARRISBURG. PENNA. 1 7 12 7
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
nATE. . .......... Ma.r..cb ..... 9,., ... , ... l.9..Z.9 ..... ..
NTY WASHINGTON cou ............................................................................. .
FILE NO .............................. ~-~ .. : .. ~.?..:.~ .. ~-~-~
Whereas, ........... ~ .. ~-~~ ..... ~.?.~.~-~ ................................................................................................ late of .............. ~.~.'.!!..~.~~ .. ~ .................................................. .
in the County of ..................... ~~-~~-~-~~-~.?..~ ........................................................................ Commonwealth of Pennsylvania, having died on
the .... .... .. .......................... .1.2.th.. ................................... ~. day of ........................ ~~.Y..~.~~-~E .................. 19 .... ~.~. seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore, I, ........................ w .. r ..... .R. ...... CHANEY ........................................................... , 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.
Description of Asset
PERS.:
As per Schedule "B" a,-tached
Unit
Values
$
Appraisement
Made for Inheritance Tax Purposes
248,44~ 26
WASHINGTON County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
JOHN BORZA
Deceased.
Late of
LAWRENCE
Date of Death, ................ N.ov.emb~f .... l2 .. , .... .1.9-69
Appraisemellt Docket Vol., ... :::#..:Y... ................................... .
Page, .d....t...-: .... ,7 ................... No ....... 9 .. 3..~.6 .. 9.~.1.3.14
Filed in Register's Office, .... 3.~.9.~ ................... 19 ........ 70
Amount of tax due, $ .................................................................... .
DEPARTMENT OF REVENUE
Received,
Examined and Approved,
Wrote abo.ut Appra-isement,
Appeal fyom Appraisement,
Entered and charged,
'-
;
.. ._·.._ .
Form RCC·lO ~ 3-~L9·-J3/i--DEDUCTIONS ALLOWED IN J
OFFICE OF THE
REGISTER OF WILLS
OF __ ,_va_S;;_;h...;_J.~· _n~g...;_t...;_O~n;,___ COUNTY
STATEMENT OF DEBTS
AND DEDUCTIONS
THE SUM OF •••••••••••• $ L.€ .... ~ .. ?~ ... Y.~,..
,-lJ-71 OAT~«~-.. --.. --....... .
AND AGENT OF THE COMMONWEALTH
DATE
Register of Wills, AgeQI
I I
ESTATE OF JOHN A 0 BORZA LATEoF __ ~r~,a~'~!lr~e~Q~c~e~------~---------------
DATE OF FILING APPRAISEMENT ------------DATa 01" DEATH __ _.N~Q.3..V~e~m~b~e:!.ir!:..-1~2..J.'--::!1:.::9~6~9~-----
NO. OF
VOUCHolt AMOUNT .. \.ftV~iiV'-D" .,.,.~\.r"'tetters and { 't u )\j'
Russell Marino Short Certificates 29 50
1!1 00
'T'he Catholic Cemeter_y Assn. Onening Grave ..... 160 loo
The· Catholic Cemetery Assn. Cemetery lot ., 332 50.
Adv Letters 14 OQ_
Russell Marino 11 Short Certificates 11 00
Eliz~beth P. Borza Family Exemption 1,000 00
/ 1 688 42 Mario l DeAn e-e 1 o Mortuarv Fu ne ra 1 .!:S::.::e~r'-'v~J.=.:. c~e:=.::::,s_~----f-:!:.~~~~:t___;_
Marie Guidos
Russell Marino
Rnssell Marino
Gavdos Monument Company
.Tnt:ArnR1 'RP.vP.nue Service
Russell Marino
Malcolm L. Mor~an
Hnssell M~.ri no
M::~.lone Flower Shoo
Russell Marino
F.flwaril T.P.hrwit:z M D
Tnternal Revenue Service
Michael J. O'Malley Esq.
R.nsse11 Marino
Marie Guidos
Michael J. O'Malley, Esq.
Russell Ma:rino
Notary Fees 2 oo I
f. [2,ooo ~~. l:"aymem:; on i1.CCOUn'{; OJ:
Inheritance Tax
Filin~ Inventorv 25 00
,,
Grave Merker ' 300 00
Tax
· Pavment on 1970 Est. Incomel!/658 ~
Short Certificate 1 00
S 2QQ_sh;~!'~~ U~~on Oil I ;ervict:-J Cnarlo!e uu transfer 5 00
1970 Personal Property Tax 97 85
.4 Short Certificates 4 00
Funeral flowers 68 90
4 Short Certificates 4 00
Medical reoort 5 00
Tax. 6 Payment of Federal Estate/ 1 531 97) I
tteJ.mbursement :tor cer'tJ.IJ.ea
cnnv of Will
Filine-Account
Notary Fees
4 50
18 00
5 00
Attorney's Commission ./ · ~2, 733 28
Filing Supplemental Inv. 3 00
COMMONWfAL.TH OF PENNSYLVANIA }
61!1: COUNTY OF Washington Elizabeth Piatn1ca Borza
TOTAL
1• -------~;;.;;;;,;;;;....;_;.;.;;;...:....;: __ ..::.._:~..:...=:,.=_:: ____ ::..,_ ___________ -Ji£RE:BY CERTIFY. THAT. TO THE BEST OF
MY I<NOWLI!:OGE A.NO BE' ... IEF, THI!: FOREGOING 18 A JUST AND TRUE srAT~MENT OF DEBTS, FUNERAL EXPENSES AND EXPENSES 01"
AQMJNISTRATION SUBMITTED TO THE ESTATE. OF JOHN A. BORZA ECEASED, AS DEDUCTION$ FOR
INHERITANCE TAX PURPOSES.
Notary Public
Pennsy van ia
1975
---~ ---·--.. --.,.._ __ ----' ----·----·---------
en
(j) "._(') z ----'
~::. nF: r~
--; ~·~ ::::> 0 .. ~ ~
0 -:·;:: --
I ,. ... ~
-~-1 ' I
I
Form N~. RCC-62 (2·64l THIS FORM REQUIRED IN ALL ESTATES WITH GRoSS ASSETS UNDER $10,000, UNDER SECTION 701 OF A,CT OF JUNE 16, 1961, j
EFFECTIVE JANUARY 1, 1962. (FILE IN DUPUCATE WITH COPY OF WILL ATTACHED) .
' a
OFFICE OF THE REGISTER OF WILLS I. ~
Lo .3 -0 9 -J 3!-+
County of ... Was.hingto.n .......... .
. . . . . . . . . . . . . ~.J.:i.~.a.l;>~.t.b. ;P.:i,~:t.rri-P.l:\. .l3.Q:r~.a. .... of .. ;aQ~ .. J,~J. .:{...fl..w:re.nce., .. Panos.y.lv.aoi.a .....
(Name) (Address)
being duly ............... ~W.Q:rJl ............ .according to law, deposes and says thatSle is the --------~~-~~J!'t!'J.~------------------------------. (Exec., Adm., Legatee, Etc.)
of the estate of ........ --~9~~---~9-~~~-------------------------whose last residence was ..... ~P~---!~7--.~-~~!'-~~-~~-L .............. .. • (No.) (Street) Pennsylvan1a 1969 ---~~-~~~-!!~-~~-I)---~-~~-~~1/ ...... deceased, and that the whole of the estate of said decedent, who died ... Jio.ll.emher ... l2., / (CitY, Borough or Township) (Date)
consisted of:
REAL PROPERTY
REAL PROPERTY IN PENNSYLVANIA, WITH STATEMENT OF MORTGAGE ENCUMBRAN(!)ES UPON EACH PARCEL AT DEATH OF DECEDENT,
WHERE PROPERTY HELD AS JOINT TENANT OR TENANCY BY ENTIRETIES, GIVE NAMES, ADDRESSES AND RELATIONSHIP OF OTHER OWNERS.
Real Estate Estimated
Value
I
P~rsonal Property (); v/r_J
100 !=:h~-rl=!!=: rnmmnn !=:t:n~k ni' Ai-r RAnn~tion Comnanv @19 875 _$1.987. 50
Dividend payable December 1, 1969, record date November 7, ex; ~,
1969 from Budd Co. / .., ~u.uu
$2,007.5{)
NOTE: You may expedite the processing of this return by filing with it, and as a part of the return,
letters from financial institutions or mortgage holders, certifying to amounts on deposit or owed by the
decedent as of the date of death, Such letters must be signed by a responsible officer of the financial
institution or mortgage holder and indicate clearly amounts of principal and interest in the decedent's
account at the date of death and the type of account, account number and the exact name or narries in
which the account is registered,
Jointly Held Property Estimated
Value .
~ . ' . ' -. '• -
NONE
Transfers within TWO YEARS Prior to Death
NONE
That at the time of death there was no safe deposit box registered ih decedent's individual name, or jointly with, or as agent or deputy of
another, or in decedent's individual name, with right of access by another as agent or deputy, with the exception of the following:-
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT
SEE ORIGINAL INVENTORY FILED
-
BENEFICIARIES
BENEFICIARIES AND ADDRESSES
RELATIONSHIP SURVIVED AGE OF LIFE
(If step-children or DECEDENT TENANTS OR INTEREST OF
(State full names of all and their addresses who have illegitimate children STATE YES ANNUITANTS BENEFICIARY
an interest, vested, contingent or otherwise, in estate.) are involved, set OR NO AT DEATH OF IN ESTATE
forth this fact.) DECEDENT
Elizabeth P. Borza spouse yes all
RESIDFfNT DECEDENT DEBTS AND DEDUCTIONS CLAIMED
~WTE · List first five items in the spaces so provided observe notations thereon and instructions ' ' DEBT OR CLAIM NATURE OF SAME AMOUNT THIS COLUMN
REGISTER ONLY
Funeral expenses paid $ $
Family exemption (will not be allowed unless
decedent died residing with a spouse or children.) . Administration Expenses *
Counsel fees *
Fiduciary commission *
OTHER DEBTS AND CLAIMS
( *) See Note below
I
I
I I
I
I
Total
Note: The estate agrees to advise the Register of Wills if the amount actually paid in settlement of any fee, commission or debt is greater
or Jess than the estimated amount claimed and allowed.
Subscribed and sworn to before me this ........ ( ( ........ .
1/'t.-.:t/L-c~ 71 ........................ day of .d .................... , 19 ... .
·N'ot"ary-~~,.~ ... -l. ·· ··· ··· ···
Washington, Washington County, Pennsylvania
My counnissiou expires Feb. 2Q, 1975
.W.:i:r.~.IP;~~.&~r.-v (Executor-Administrator) ·
Box 137
(Street Number)
Lawrence, Pennsylvania
(City or Town and State)
Having been duly 'sworn according to Jaw, I do hereby certify that the above appraisement is made in conformity with Jaw on this ................... /:2~ .... day of ............... ~· ............... , 19 .. 7,/ . . . (: ()
............ 0! /'~ .. -' ..... ~~.~~ .. .....-. ------r~ Appra•se•·
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·inheri-
tance taxes at the lawful collateral rate on any such future interest.
REPORT OF THE REGISTER OF WILLS
I, the undersigned duly elected Register of Wills in and for .................................... County, Pennsylvania, do respectfully
report that I have allowed debts and deductions in the amounts claimed by deponent, except as to those items where a greater or lesser amount
is set forth in the last column to the right in said schedule above, which greater or lesser amount represents the sum allowed as a deduction.
Dated: ............................................ .
Register of Wills
~
I
1 ..
I
I•
~ I
~
Form No. RCC-62 (2-64)
Will Administration l No. · · · · ...... Year .... .
IN THE
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
..... ~Q~N -~··· .l?~~?:A ............... .
Deceased
Late of .... J.,~Y/.~eP.Ge ...•..•..•..•..•..
County of .. 'Y~F'.i}.~pgton ....................
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
"Vd ··oo NO.L':Hl!HSv/A
S ll L'A J 0 ·.: ::1 L S I j J ::1
ON ld', ~; . ~. ·~·; ;'"' C" f"'' ~ I • ,_j,),)j,(j
~ +1 6 tl V H I U tH4 I L
f ~ .... ~ I , ' ~ r ~ ~ .....
""
RCC-81 (2-64)
COMMONWEALTH OF PENNSYL VAN lA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILING OF APPRAISEMENT
Elizabeth P. Borza
(Executor ~
IN YOUR REPLY PLEA8E
REFIER TO
In Re: Estate of ____ ~J~o~hun~B~a~r~za~----------------------
_____ W.;.:.a::.s::..:h~,in~gl..::t:.::.o!!n ______ County -File No. 63-69-131.4
Dear l'fr's. Borza,
You are hereby notified that the SuPplement]
appraisement in the estate of ________ ~J~o~bn~AB~ar~z~aL----------------------
has been filed in t-he office of the Register of Wills qf Washjngt.on
County on Apr1l 12 , 19 71. Said appraisement reflects the
following valuations:
Real Estate ------------~~~~-------
Personal Property ______ ~2~,~0~07~·~5~0~-----
Transfers ______________ ~~~~-------
Total ________ :::.2..z..., O:::..:O:::.J7w.~5:.:::0;__ __
As to such tax that is paid within three months from date of
death, a five (5%) percent discount is allowable. As to any tax that
remains unpaid after one year from date of death, interest at the rate
of six (6%) percent per annum is charged.
Any party in interest who is aggrieved by an appraisement may
appeal therefrom as provided by law.
Date _____ A~p~r=il~l~2~,~1~97~1=------
DATE OF DEATH: November 12, 19?9
, Note: This is not a bill.
Signed Q_J~. V/rg.U~
Title ALFRED TOSI, APPRAISER I
J
RCC-39 t5-68)
0
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of Borza
(Last Name)
John
(First Name)
DATE OF DEATH 11-12-69 FILE NO. 63-69-1314
(Initial)
REPORT OF INHERITANCE TAX APPRAISER
I, the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Washington
Pennsylvania, do respectfully report that I have appraised the real and personal property as reported in the foregoing return at
the values set forth opposite each item in the last column to the right in Schedules "A", "B", "C", and "E".
'
Dated: __ A..._pr_J._'1_1_2£-, _1__.:9...:..7_1 __ _ ~,:Y~ -n._,,~
INHERITANCE TAX APPRAI#ER •
REPORT OF THE REGISTER OF WILLS
I, the undersigned duly elected Register of Wills in and for County, Pennsylvania, do respect-
fully report that I have allowed deductions in the amounts claimed by deponent, except a·s to those items where a greater or
lesser amount is set forth in the last column to the right in Schedule "F", which greater or lesser amount represents the sum
allowed as a deduction.
Dated: ________________________ _
SUPPLEMENTAL REGISTER OF WILLS
INVENTORY VALUE AS REPORTED VALUE AS APPRAISED
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
$ $ ____________ 4----
2.0ifi so 2.00' so
Joint-Held Property (Schedule E)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
Valuation of life estates or
FOR USE OF REGISTER ONLY
Tax on $ ----------------1----2%
Taxon$ @
Tax on$ 5%
Thx~$ lK
Tax on$ 15%
2,007 50 2,007 50
COMPUTATION OF TAX
$ ____________ -4----
$ ____________ -4----
$-------------4----$ ____________ -4----
$ ____________ -4----
VALUE AS REAPPRAISED $ ______________ ~ __
Exemptions *
Total Estate __________ --1---
TOTAL TAX $------------~----
(*) As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
Less tax previously paid $=======!==
BALANCE $----------+---
Less 5% of tax if paid within
3 months after death $=========
BALANCE OF INHERITANCE TAX DUE $ ----------+----
Add interest at rate of 6% from
--------to ---------I
AMOUNT OF ESTATE TAX ASSESSED $------l---
$---------___.~--
Estate tax paid $ ______ ___. __ __
BALANCE DUE $ ____ ~...-_1 __
Add interest at rate of 6% from
----------~··0---------$------------1----
TOTAL TAX BALANCE $ -----+--
PAID $----------~---
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE: Where subsequent adjustments are made to the above computation of tax by the Register of Wills, for proper reason,
same should be noted below, with short explanation.
Will
Administration ( No.
IN THE
Year ........... .
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
JOHN BORZA
Deceased
Late of LAI'IRENCE ..
County of . WJ\.$l1Il'JQ'I'ON
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
. ~
, .-
~--------------------------------------------------------------------
Fonn RCC-2 ..
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE .................... Apr.il ... 12:, ...... 197l ................... .
;-, DEPARTMENT OF REVENUE
BURE.(U ·OP OOUNTY COLLECTIONS
HARRISBURG, PENNA. 1712 7
COUNTY .......... Wa.::?.hi~gt..o.n. ..... , ............................... .
FILE NO. .. .......... ?.?.:?..?.:~?.~~ ...................................... .
Whereas, ................................................... ~.9..tm ... ;B..Q;r.~~ ............................................................... late of ........................ ~9.-~~-~-~-~ ......................................................... .
in the County of ............................................. ¥f.~!?..h.mgt.9..P.. ....................................................... Commonwealth of Pennsylvania, having died on
the ............................. .+.?.~.1:1 ................................................. day of ...................... ~.C?.Y.~?.~.:r: ............................ 19 ...... §.?, seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore, I, ................................. A~~.P. .... ':+.®..J. ............................................................... , 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.
Description of Asset
SUPPLEMENTAL
Unit
Values
Appraisement
Made for Inheritance
Tax Purposes
$
PERSONAL:
See copy attached to appraisement 2,0CJ7 50
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............... . ..... Y.lAS.HI.NQTQN. n • •• ••• •••••• •• County
•
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
.... JOI:lN ... BORZA ............ .
Deceased.
Late of
................................. U1'ffiEN.CE ............................................................... ..
Date of Death, .................. ll~l2~6.9 ............................... ..
Appraisemel!t Docket Vol., ... ~:/..~ .............................. ..
Page,~( .. :::.;.'.. ...................... No ..... §?..~.?..9.~~2.Y.! ....... .
Filed in Register's Office, ..... ApriL.l2 ....... 19 .... 71
Amount of tax due, $ .................................................................... .
DEPARTMENT OF REVENUE
Received,
Examined and Approved,
Wrote abo.ut Appraisement,
Appeal fyom Appraisement,
f
Entered and charged, . ..
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