HomeMy WebLinkAboutOC1969-1390 - ESTATE OF HUGHEYJ
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Jennsglnnnin.(@rp!Jnns'arnurt 13intslnu
ES-ATE OF No.__6_3_-_69_-_1_3_9_0 _
Charles M.Hughey a/k/a In the matter of thei__F_i_r_s_t_8n_d_,F_i_n_a_l_
Charles McCormick Hughey a/k/a
C.M.Huehey,deceaaed
Account of Pittsburgh National Bank
Executor
$3,290.74
20.71
SCHEDULE OF DISTRIBUTION
Additional eredit asked at auditBalan::....e _
ADJUDICATION AND DECREE
And now October eZ?',19---1l.,this matter came on for hearing,
aud t and distrbution at this session and testimony taken;and thereupon,upon due consideration
thereof .3h~88.~e for distribution in the hands of the Ac.countant.is deter~i,:ed to be
$,.and the account is accordingly confirmed;and It IS ordered,
adjl..cJged and decreed that the said balance be paid out by the Accountant in accordance with the
schedule of dis:-ribution hereto attached and made 0 part hereof,unless exceptions hereto be filed
sec..reg.or an cppeal be taken herefrom sec.leg.
Balarce per account _
ilddi.tional ·:iebit asked at audit
)educt Clerk's Costs &Receipts 1
.~Momey Bloom Bloom Rosenberg &Bloom
Rachel D.Hughey,widow,Family Exemption as
c Ieilled at tmdi t,
24.50
1000.00
flusse1l Mari~o,Agent,transfer inheritance
tax",$14.7.20In1;~.i.t;,st froll 3/17/71 ·t9 11/9/71 2.70
'·Rechel D.Hughey,widow,bequest -in kind of1967BuickSedan,held in kind and distributed
a3 such at the a,ppr~is.d value,credit to be
tsken by the acco~tantfor item advanced prior
to di3tribution by the .Court,
1$2.90
2000.00
$2,111.3$
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$111.}5
Rache~D.HUghey,widow.balance accrued income
durin~admini!tration,not used for costs expens s
etc.,111.;2
No balance
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INVENTORY
Charles McCormick Hughey,a/k/a Charles M.Hughey
of aL real and personal estate of ~/~Ic;t..C..!M.~Ry.gh~y deceased,
·late)f.~.!.~-.~~.~.~~~.~.~~.!~..!::y.~.~~~~~.~~.~~~.!~City :Ward
........_ _l'19.P.9.n.Q,1.g Borough ~Township,Pennsylvania.
PERSONAL ESTATE SCHEDULE
National Life Insurance Company
Inter~st on certificate
Accounts Receivable
National Life Insurance.Company
Balance remaining in advanced premium
deposi~fund of decedent
General Motors Acceptance Corporat~on
Rebate
Dexter-Bertho1on Rowland,Inc.
Refund account unearned premium on
disability Policy No.GB84328,
Commercial Insurance Company covering
Pennsylvania Medical Society
1968 Buick LeSabre Convertible Automobile
Serial No.454678H380309
1967 Buick Wi1dcat.S.e.dan ~utomobi1e
Serial No.466397410~426
309.52
4,036.76
1,568.88
96.84
177.00 ~
1,900.00
'2,000.00
$10,089.00
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NONE
NONE
REAL ESTATE SC~ULE
REAL ESTATE IN PENNSYLVAN1J\..
MEMORANDUM OF REAL ESTATE OUTSIDE
THE COMMONWEALTH OF PENNSYLVANIA
PITTSBURGH NATIONAL BANK
who,bei~g duly sworn aC90rding to law,depose
AFFIDAVIT OF EXECUTOR ,OR ·ADMINISTRATOR
STATE OF PE."ffl'SyLVANIA l SS.:
COUNTY OF ALLEGHENY ~
Personally before me,the undersigned authority,a Notary-Public in and for
said Cou~t~ani State,appeared Charles E.Enlow~Assistant Vice President'
Pi~sburgh National Bank
and says that PIT':'SBURGH NATIONAL BANK
i:the Executor ~
of the ettate Jf CW!l'aSih~cgiref~c~ue""':e'"'*""6"""gR'!rlt""'~o/-,/a"....p;el"""'la,,..t+'le""s'-.--deceased,
that the fc:regJing schedules constitute a complet~:j:riventory an.d a.PP'raisem~nt of the .realandperscnBlle3tate:Jf Charles McCormick Hughey alkla Charles M.Etighey 'a/KIa C.M.Hughey
deceased,exce~t reail.estate outside the Corrunonwealth of Pennsylvania,that'the figures
opposite eoch i.tem of real and personal estate in the foregoing schedules arede~E:!rmined
and stated by '::.he urrlersigned to be the fair value of said items c;s of the date of the
decedent·s dea·::.h.
St-'OM a'1d subscribed before me )
this J;t-day o~7}-!-A.-r.--d..-,19.21)
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L A:PL7 J A 1:>.11.AS'sistantBY~0,'~Vice .President
Executor ofXJ;IDQfM~MlW.
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0 ~:::l ..:0 ctI e0::r::>..WASHINGTON Co.p ':rl ~0
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In the Court of Common Pleas of
Wafihi nQtnn r:nllntyJ P!;'nn~ylv~ni:1
Orphans I CourtDivision
No.1390 of 1969
In Re:
Estate of
Charles M.Hughey,a/k/a
Charles McCormick Hughey,
a/k/a C.M.Hughey,
Deceased.
OPINION
(Marino,;r.)
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ORPHAN'S COURT
WASHINGTON,PA.
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IN"THE COURT OF COMMON PLEAS OF WASHllJGTON COUNTY,PENNA.
ORPHANS'COURT DNISION
In Re:
Estc:te of
DecEased.
C.M.HUGHEY,
No ..1390 of 1969
CHARLES M.HUGHEY,a/k/a
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(
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CHARLES McCORMICK'HUa:HEY,a/k/a (
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OPINION
Mari:1o,J.June 16,1970.
The Commonwealth has appraised property as belonging to the
dececent's estate,in this instance a checking aCCO:lnt in the Pittsburgh
Natio:lal Bank,McDonald Office,as being of the v2.lue of $406.44.The total
amoult in this checking account at the time of the death of Charles M.HugheJ1'
on De'::::ember 17,1969,was $1219.32.The Commonwealth claims that there
were :hree individuals owning this checking account and therefore appraised
the decedent's share in same at $406.44,or one-third of the entire amount.
It appears that the contention of the Commonwealth is that the
three ~ndividuals named in said account were Rachel D.Hughey,Laura E.
Robb,and Charles M~Hughey.If this were true,the appraisement of
one-third of the account would be correct,unless the Estate is able to show
that th3 funds in said account were not actually the property of these three
individuals.
It is the contention of the Estate that this account was a so -called
lrconve:lience accounttr ,especially instituted for a particular purpose and that
..•
the ::mtire funds depo sited in said account were the property of Laura E.
Rob-J and not the property of the three individuals named.Miss Robb was
abol:t to undergo eye surgery in a Pittsburgh Hospital recommended by the
decedent,Dr.Charles M.Hughey,and this account was initiated by Miss
Robt for the specific purpose of paying the charges incident to said
hosp-_talization and surgery.The testimony adduced at the hearing appears
to slDstantiate this contention,but we feel that it is unnecessary to make a
determination of this matter presently,in view of the following finding.
Although it was testified at the hearing that possibly all three
individuals drew checks on this account,no such checks were exhibited at th
hearing and the witness was testifying purely from recollection.Regardless
of the testimony so presented,the Court finds that this account with the
Pittsb.1rgh National Bank was titled in the names of Mrs.Rachel D.Hughey
or Mi::s Laura E.Robb.We have the photocopy in evidence of the deposit
c,greeoent at the Bank when the account was opened and we likewise have the
copy oj'the signature card executed by the parties to the account when the
same v-as opened.It shows clearly that the account was opened only in the
names :)f Mrs.Hughey or Miss Robb.The signatures appearing on the
signatu'~e card were only those of Laura E.Robb and Rachel D.Hughey;no
other s~gnatures appear thereon.It is indicated that the account was opened
on AprL 10,1969,and that the relationship of the parties was that of aunt
and niece.
This account 'was closed on December 29;1969,when Miss Laura
E.Robb drew a check for the full balance in the account to the order of "Cas "
and received the sum of.~1219.32.Upon closing out this account,which is
listed by the Bank.as Ac.count No.4-002425,the statement of the account sen
\,
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by the Pittsburgh National Bank bore the title "Mrs.Rachel D.Hughey or:
Miss Laura E.Robb,119 West Lincoln Avenue,McDonald,Pennsylvania
15057.II .No other name whatsoever appears on the statement.There is no
testimony of any change in this a~cbunt.·
It is plainly evident that this account was opened in the name of
the two individuals as state,d and we have no testimony whatsoever 'that any
-other name has ever been a~ded to this account.The photocopy of the deposi
:1greement and of the signature card was introduced by the Commonwealth as
~ts Exhibit No.1.The check already mentioned as being drawn by Miss
="aura E.Robb on December 29,1969,closing this account,is in evidence
as Appellant's Exhibit A and the statement of the account by the Pittsburgh
national Bank is placed in evidence as Appellant's Exhibit B.
Relying on these exhibits which are uncontradicted;the .Court
c3.n arrive at no other conclusion than the ownership of this account by the
tvo parties named,and no other,.As decedent had no interest whatever in
ttis account,the appraisement of same or any part thereof to his estate is
improper and this portion of the appraisement is ordered stricken.The
contention of the appellant that the decedent's estate has no interest in this,
ac~ount must be sustained.
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APPEAL FRO~ECi2SIONcOFINHERITANC~Ak~PROT~T
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LAW OFFICES
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BLOOM,BLOOM,RoSENBERG &BLOOM
WASHINGTON TRUST BUILDING
WASHINGTON,PENNSYLVANIA
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IN ~E COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHAN'S COURT DIVISIOM
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APPEAL FROM DECISION OF
INHERITANCE TAX PROTEST
AND NO~comes Laura E.Robb of Venice,Florida,who,
it is claimed,is a transferee from Charles McCormick Hughey,
deceased and does hereby appeal from the decision of the Departme
of Revenue imposing an inheritance tax upon her.
f)--'.~./'~.~fJ/z /Lr
Laura E.Robb
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o R D E R
AND NOW,this ;i0 day of """----1-----=
Appeal is directed to be filed •
the within
.BY
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COMMON~IE'ALTE OF PENNSYLVANIA )
COUNTY OF WftSHINGTON )SS.:
Assistant Vice President
Chas ...E'·'oEnlow,/jf.rJgli*~for.~he within
~,'O t:.r'.
named accountant,being duly
sworn ac~ording to law,deposes and says that the foregoing account as stated i3
~rue and correct as he verily believes.
~worn anj subscribed before me
t his Cl!:f--day Of~,6.01.oYL?w=c,'_
]9 71 (J
o nt1 ':7J&,.Iud~~Regis"1er
PITTSBURGH NATIONAL BANK
BY ~_-l ___
t%~HxxxfOtt:.tKRXX
Assistant Vice President
WASHINGTON CJUNTY,SS.:
)I do certify that I have given legal notice
to all persons concerned of the filing of the
within account in the manner prescribed by
Statute and Rule of Court,as~evidence by
proofs thereof filed to No.ra3""'7/-320 .
official seal this 30-~4".
\.A~~AA6C:::==--'19 71
Register of Wills
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rh~G6"f~1~respectfully requeste~
t,~flel;I?t'I\',lho proper distribution 10
U.li~~~h\t9.'~~~
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In ;t4t <trnurt nf arnmmnn Jltull nf lIull4iugtnn <truunty
®rp4unll"<trnurt 1l1intlllnn
In.the matter of the Audit of Account in
/
Estite of Charles M.,Hughey,a/k/a
Cha~l~s McCormick Hughey,'a/k/a
C.M.;Huqhey
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TO THE AUDITING JUDGE:
,No.1390 of '1969 '.
Enter our appearance for
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Pittsburgh Nat~ona1 Bank,the Executor,
of the above captioned·estate.
L,...oo'u~t:''-~J.Lu.J~.L ,19~
N.B.-Counsel shall,by separate paper,present a concise statement of each
claim,w.ith supporting calculation of any interest claimed.Objections
to an account as filed,shall be concisely stated in a separate pa!ler.
Connr.il RlIIl'PPflJing-prnpQI'dilJtpibutio1j,iJlr.l!<l1 niP,It HI-'!llIl'IH~1l1\~."iiJo IJtQto
llllmL III LluH l'l:!garo..
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RU$::';[;.!.i ,;!:;~IN0
HEGI$H-:R 0F WILLS
VI AS11m I':TON GO.,PA.
No.'1390 of 1969
In re Audit of Account in Esta:te of
Charles M.Hughey,a!k!a
Charles McCormick Hughey,a!k!a
.C.M.Hughey
AUDIT
'rtttripr fnr _·1\pptttrtturt
FOR
Pittsburgh National B~nk,
Executor.
BLQOM;BLQOM,ROSENBERG &BLOOM
,;!;.,Attorney
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.,
IN ~E COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT .DIVISION .
ESfFATE OF CHARLES M.HUGHEY,ALSO KNOWN AS CHARLES McCORMICK HUGHEY,
ALSO KNOWN·AS C.M.HUGHEY,DECEASED
FIRST AND FINAL ACCOUNT OF-
PllTSBURGH NRTIONRL BRNK..'...."
EXECUTOR
NO .8')7~9-3
PITTSBUR3H,PA.JUNE 14,1971
I
S U M MA Rw'Y ,.,
SCHEDULE A iI
PRINCIPAL -PERSONALTY ,.
Receipts:"Page 3 ',,$,10,089 00
".,'..,.'.
I'isbursements "Pages.4 and 5 7.085 73
I Balanee $3,003 27
;
SCHEDULE B
INCOME -PERSONALTY
:Receipts Page 6 $329 27
Disbursements Page 6 '62 51
I
Balance 266 76
NET BALANCE $3,270 03
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CHARLES M.HUGHEY
TI'.ZA I'EY__z:
;'TIlE BALANCE CONSISTS OF THE FOLLOWING:,-
PRINCIPAL -PERSONALTY
81.ort Tenn Investments
Ford Motor Credit Co.Short Term Loan $1,000 00
1/;iscellaneous
Automobile -Delivered
See Exhibit No.1,page 7 2.000 00
$3,000 00
>cash 3 27
$,3,003 27
INCX)ME -PERSONALTY
I
266 76IcashII
$3,270 03
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CHARLES M.HUGHEY
T".2A "EV,....2
SCHEDULE A
PRINCIPAL -PERSONALTY
RECEIPTS
.!J..971
:a4ar.12 Inventory filed $10,089 00
:Assets Purchased
i
Ford Motor Credit Co.Short Term Loans,
as follows:\..-
3/26/70 $5,000 00
1/4/71 5,000 00
3/2/71 3,.000 00
3/24/71 2,000 00
4/13/71 1,000 00
$16,000 00
Gash disbursed to purchase above assets 16.000 00 0 00
Sale and Conversion of Assets without Gain--ar Loss
1970
Dec.30 Proceeds sale $5,000 Ford Motor Credit Co.-
Short Term Loan at 100 $5,000.00
I carrying value 5,000.00 $0 00
1971 I,I sale 1968 BuickMar.1 :Proceeds 1,900.00
carrying value 1,900.00 0 00
2 ,Proceeds sale $5,000 Ford Motor Credit Co.I Short Term Loan'at 100 5,000.00,
I!carrying value 5,000.00 0 00
24 Proceeds sale $3,000 Ford Motor Credit Co.
Short Term Loan at 100 3,000.00
carrying value 3,000.00 0 00
Apr..13 Proceeds sale $2,000 Ford Motor Credit Co.
Short Term Loan at 100 2,000.00I
I carrying value 2,000.00 0 00IIIAccountsreceivable-1/14/70 ..to
i 1/7/71 4,036.76
Carrying value 4,036.76 0 00 0 00
$10,089 00
-3-
III
CHARLES M.HUGHEY
DISBURSEMENTS
1971
:Feb.l 26
Administrative Expenses
30 Russell Marino,Register of Wills -
Letters testamentary and 5 short certifi-
cates $
1,973 90
8 50
35 00
35 00
35 00
20 50
11 50
o 00
21 00
14 00
8 50
106 80
170 00
800 00 $
1,697 10$
8.50
3.00
74.48
11.32
21.00
500.00
300.00
$
washington County Reports -
Advertising.letters testamentary
The Record Outlook -
Advertising letters testamentary
Fittsburgh National Bank -
Appraisal charge re -
119 We3t Lincoln Ave.,McDonald,
Washington County
89.66 acres improved Valley Street
Extension~Robinson Township
31.93 acres improved Valley Street
Exte~sion~Robinson TownshipI
a.t~sell Ma:!"ino,Register of Wills -
Certified copy of will
Fu~sell Ma.rino,Register of Wills -
Additional cost of granting
l,ettera
Filing i~ventory
Elcom,Bloom,Rosenberg and Bloom -
p_tt.orneyI s fee
Russell Ma:!"ino,Register of Wills -
F'iling this account
Executor's compensation
Fee for preparation of federal
estate tax return
~:2
27
I
r Freferred DebtsII I
20 ~William D.Rogers Funeral Home -
;Fur.~ral expenses
20 :Rachel D.:-Iugher -
I Eeimbursement for the following:-
Zimmer Co._.
Drugs
Vales Chemic.al Co.-
Drugs
Y£Donald Ph~rmacy -
Drug~
Kurtz Monument Co.-
Grave ma::-ker
14
14
12
2
15~ar.
~pr.
June
1970
Jan.
Feb.
1970
Jan.
1969
Dec.
:o.1ay
I-
-4-
tf:-
CHARLES M.HUGHEY
other Debts
1970
Jan.20 Income Tax Commissioner,Borough of
McDonald -
Earned income tax'withheld from
employees for 4th quarter 1969 $
20 Int·ernal Revenue Service -
Social Security tax for 4th quarter 1969
on employees'wages
20 Commonwealth of Pennsylvania -
Unemployment compensation tax for 4th
quarter·1969
20 Col~mbia Gas of Pa.-
Service at medical office to 12/31/69
20 Bell Telephone Co.-
Service
20 Agn.es S.C]ark -
W'ages
20 Rac~el D.Hughey -
·Reimbursement for payment of Masquelier
Service Station book account
oth·~r Taxes
1971
Mar.11 Int~rnal Revenue Service -
F~deral estate tax $
18 Rus3ell Marino,Register of Wills -On account Pennsylvania t~ansfer inheri-
tance tax
Apr.2 Internal Revenue Service -
1970 income tax on income in respect of
a d~cedent
-5-
8 84
173 26
o 65
3 07
30 00
80.60
18 45 $
2,432 63
200 00
1.175 33
$.
314 87
7,085 73
CHARLES M.HUGHEY
T"-2A ...Y....2I
SCHEDULE ·B
INCOf;IE -PERSONALTY
RECEIPTS
Int,erest -Short.Term Investments
Ford Motor CrE~dit Co.Short Term Loans
$-5,000 -12;'30/70 $277 895,000 -3/~/71 38 993,000 -3/~:4/71 7 702,000 -4/13/71 4 69 $329 27
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It DISBURSEMENTS
1971 I
f..pr.2 197')income tax on accumulated income $42 75~{e~utor's compensation 19 76 $62 51
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CHARLES M.HUGHEY
T...2A ..EY....et
EXHIBIT NO.1
PRINCIPAL -PERSONALTY
Per Article Second of Will -
To:Rachel D.Hughey -
1967 Buick sedan -delivered 3/1/71 $2,000 00
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Affida'vit of Publication
and further that the affiant is not inter-
ested in the subject matt~r of the said ·ad-
vertisement;and that all :>f thevallegations
fF"·f;·of this statement as to time,·place,and
to-·;.,~:character of publication He true.
L~~~:
Beforeme;'a'Notary·PU~lic..personally
appeared Andrri T.En er....."
who being duly sworn, deposes and says
that he is the authorized agent of THE
RECORD-OUTLOOK,a "Neekly newspaper
of general circulation,~ublished at Mc-
Donald,County of Washington,Pennsylva-
nia,and that the noticE attached hereto
was published in the regLlar issue of said
paper of r,'·
January -i;..1970
EXECUTOR'S NOTICE
:Estate of Charle~111.Hughey,a/k/a
Charles !McCormick 'Hughe·y;.a/kja C.
M.Hugooy.,.deceased,late.of McDonald,
Washing:--·on County,Penna."
,Letters ,'restamentary upon the .above
estate h.o!.ving ,'been granted to the un.
d.ersignec.notice is :tereby given to those
Indebted':hereto to make immediate pay~
nlcnt,','un:J.to those having claims or de-·~na.nds tc presentlU:em for settlement.
Pl'l'TE8URGH NA,.rrONAL BANK,
Executor,6 South Main Street,WashLigto~;pa..-15::301''•.
'.rhomas :;:..Gla,lden,Attorney..'\
~ltjorn.1:.I00fl1,l=to.l:i,eqberg &B.loU111,.I'Vashingt:m 'l'rust Building,.[~in!t~,e"nnac.~5301 _S,t,:t
before me
192!L
(PUBLISHED BY WASHINGTON COUNTy'BAR ASSOCIATION)
Washington,Pennsylvania
1.;:.\Washington Comfy Reports
,..:~..;.....!,-;J ~-.~',V-
Estate NI'ces
I The ister of WiHs has granted
letters,t tamentary 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 s'ettlement to the Executors or
Administrators or their Attorneys.
•••• ••• • • • • • • • •••
~
~,~~
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}88.
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 officia!l legal periodical for said Washington Coun,ty,published weekly
hav,ing 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 3.1,1920,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:
-J:IUGHEy,"·CHARLES·M,·.·a/k/aooCHAR-LES McCORMICK HUGHEY,a/k/a,'Coo M.HUGHEY,Dec'd.n·"
Late of McDomiJd,t.Wasllington 'Cou-nty,Penna.,.';
Executor:,Pittsburgh'National Bank,6 South Ma'in;;'Stree'fi Washin'gt6n,Penna.:'.."Attorney:Thomas D.Gladaen,Bloom"Bloom.Rosenberg &'BJoom,Washing-,r\ton Trust Building:washfngton,Penna.,15301 .'," . " ' ,
......J.a.nlJ.at:y l.s..,2.2 2.~.,1.9.1.0 .
e.
~
/);1 u:~-j,~?lJ1b..~r::~t;;Jto t-tb.;,EdItor-~----I~.'.~
that the affiant or the corpora,tion in behalf of which he is acting,is not
interested in the subject matter of said notice or adveI\tising and that all of the
allegations of this affidavit as to the time,place and character of the publication
are true.
Sworn to and~scribed before me this .-----
.."'----v:="'c=-=------....?.~.!.~day of ;r;m.y.~!.Y.,19 ?Q.~.
.......~~•.!~HO".2Zr...;;Irr.~.;~!.
Notary PublicKATHERJ~IE C.NICHOLAS,NotRry Public
W:\QhlnylulI,waShington Co.,Pa.
My Commission Expires
November 1,197a
PETITION SU R AU DIT
IN THE ORPHANS'COURT OF WASHINGTON COUNTY
Testate Form J
Estat9 of...~~~~~~~..~.·~~~~~y...~!~!~..~~.~.~.~.~.~'..
l1.G~Q.:;ID.i.c.}s..:"J:J)JgQ..~y ~.1.ls-.I.~Q.~M~:R1Agh~.y..
Deceased
No JJ.9.Q:.Q~.J9.§9.:~.
Fiduciary.rg~~R~~gh..~~.U.9.I)..~.L.~.~.I).J.<.
Executor....--,--.
Date of Date of
Dece~enfs :feath..P.~~~~R~~.J7..LJ9.!?9._Grant of Letters ~~~~~):?~!:?~.L..~.~.~.~..::: .
This is tf:e..~!-.~).!=9:n9:..~~~?:~__account filed in this estate \
If there ha~been former accounts'fi'~ed in thi~estate,list file number or number and term.N.QJJ..~..i.U.~.(L .
Elect:on 1:D t::Jke None Filed
Under or :Ag:Jinst will.(cross out one)
.Date Election Place of;
Filed Record ,.
Name of surviving spouse R~~h~.LR.'!..Jj.~gh~y :_ .
List f5sue,"here material:
Rachel L,)uise llughey G1ad~en
Jar.€Lea Hughey Wilson
Charles Joug1ass Hughey
Did d:cedeni marry after execution of will?(indicate)lY~UNQl Any children born after execution of will?(indicate)
{:fie/!,.(~o.)lf cmswer yes,name them : ·~:_ .
•_-_--_._-••••••-••••_•••••••••••••••••••••••••••---_•••••••••••••••••••••••••••••••••••.••••••••••*•••••••••••••••••••••••••
Leg.atees Relationship Interest Fiduciary,if deceased or not sui juris
Racheil..D~liughey
Pittsburgh National Bank,
Trustee under Revocable
Life In8u~ance Trust Agreement
dated December 1,1965
Wife Jewelry,automobiles,clothing and
personal effects '
Residue
List,if excep:ions to above:
None'
~.If part.al htestacy,give facts:
None
Adeemed:Revoked:Lapsed:Abated:Give Cause:
Notice to inteJested parties.Have all parties,having either vested or contingent interests and all crediors entitled
to notice (C:>UI't Rule No.9 paragraph C:Section 6:Subdivision c)received written notice of the filing of the account
and 0(<<:011 of Qudit?(Yes.)Hd:.
If any :xce;pti::m give cause:..~.9 J;:.~c;.~.P.!=J.9..n?.
File COPI of Nctice
and date 01 rrailing J~!}~~,~.~t~lJ .
Is estate subject to the ,filing of a Federal Estate Tax Return?..~~.~.
Actual payment made on Pennsylvania Transfer Inheritance Tax,Amount $~QQ.•.QQ : .
If the Will makes any portion of estate subjec't to a life-estate,give name and birth date of life tenant.~.~.'7.lf.E;L .
...g.~~1:lJ~.J:!:~x.?~~??~!~?.~~..~~~~~~y...~~.':~?..~~.
Give Names and addresses of all unpaid creditors who are legally entitled to notice;together with the amounts
of .such claims;state whether they are admitted to be'correct;and whether the claim is denied.:
None
Give reference to such parts of the will as require interpretation by the Court;a reference to all questions re-
quiring adjudication,and a statement of any other facts deemed necessary'for the preparation of the adjudication:
None
Balance for distribution per account,
Itemize any additional debits not shown by account:$.J,.??9.!.9J .
·Inter~st on Ford Motor Company Short Term Inv,estment $20.71
,"
,',
..r
Total ~'ddi~ional debi~;(Add)-'..r:Itemize any additional.credits,not shown by account:.........;.
$?9.:.?}.
Pitt sbu:.rg{l·Natio,na"l .Ba!1k -Compensation
Nota~yFe~~'Aftidavit ~o this Petition
....,..t··J.
$1.24 .
;75
Total additional credits (Subtract)
Balance for distribution .
$J.:.??.
$.J.,.???!.??: .
If balance for distributio~is not in cash,list each item'held in kind,giving appraised Value (or distribution Value);
Balance for Distribution consists of:
.Cash
Advance Distribution:
.1967 Buick Sedan delivered to Rachel D.Hughey on
March 1,1971 as per Item Second of WH1
~.~.-.-
$1,288.75 .
2,000.00
$3,288.75
•"PITTSBURGH NRTIONRL BRNK
PITTSBURGH,PENNSYLVANIA 15230
iIUne 23,1971
Mra.Rachel D.BuaheJ
119 WeetLiacoln Avenue
McDonald,,Pelmsylva~15057
Dear Mrl.Hughey.
fITTSBURr:!!:;ATI~":'••~~x
.WASHINGTON Gri:;;~J
WASHlI:GiO::,'i!.
.........
,....
We enclose herewith copy of our 'irst ODd 'iDal Account as Bxecutor of
the Batate of Charles M.Bushey,deceased,which account ve have this
day flled "1n tho Office of the Register of tUlls of W.lh1DatOU County
to 10.63-69.1390.
this .cc~will be presented to the Court for Confirmation on August 30,
1971 &sid will agaio come before the Court for Audit durias the week
bealaDlag September 13,19711
SlDcerel;y ;yourl,
Cbaa.B.Bulow..
Assistant Vice Presldent
CBB/j1m
Inc.
•"PITTSBURGH NATIONAL BANK
PITTSBURGH,PENNSYLVANIA 15230
June 23.1971
PITTSBURGH N~1lONH B~NK
WASHINGTON OffiCE·83
WASHINGTON,fA...,
Hr:8.Rachel Louiae Buahey Gl.dden
607 8111hllr.t Drive
V.abington,Penna.
ne.r Mrs.(n.~t
Wo enclose herewlth cop)'of our flrlt and 111041 Account a.Executor of
the Estate of Charle.M.1fuIhe1.deceased.whlchlccount '"'have this
day fl1ed 1n the Office of the Register of Wille of ,.SblDBton County
to No.63-69-1390..,
'ib1e account will be presented to the Court for Confirmation on August 3D,
1971 and will aa-in came before the Court for Audit durlQ8 the week
bes1nn1Qs September 13;1971.
81ncerely rours,
\
\
\
\
.'Chas.B.·Bnlow ._
As~10t4Dt Vlea Pr..~deDt
,.
"
.'.
PITTSBURGH NAT10/lAl BANK
WASHINGTON OfFICE·83
WASHINGTON,PA.
.'•T
PllTSBURGH NRTIONRL BRNK
PITTSBURGH,PENNSYLVANIA 15230
,June 23.1971
Mrs ~~Lea mJahey 1111$00
North Main StJ:'8et
M4nefle1d,Pe1msylvaDta
-DcU Mrs 0.WUaoxu
Re eucloe8 herewith copy of our rirst and rlnal Account a,Bxecutor of
the Estate of Charles Mo Huahey.deceased.which account we have this
day,fUed in.tbe Office of the Resister of W111.of WashiDgton Couuty
to Ho.63~9·1390.''-,,!-,..,''....-.'•~'..c ~....,•
Th18 account will be preseu.ted to the Court for Confirmation on Augut t 30.
:1.971 and Will ;iseto come ~f01'~the c;'ourt'for'Audlt dur1ltg the week
ltea1Dn1P.8 Sept_ber 13.1911'..'
,S1ncerel,)'ours.
Cha.0.B.Bnlow
Asellttant Vice President
C3B/jlm
Ene.
•.'.
.~'.:~,,,
PITTSBURGH NRTIONRL BRNH
...,of'.
PITTSBURGH,PENNSYLV~NIA15230
Juue 23.1911
PITTSBURGH HA TlC;::{L a~~:K
WASHINGTON OFfl~E·&3
.WASlliliGTOtl,FA.
Mr.Cberle,Douglass Hughey
119 West Liocoln Avenue
McJ)oDald.Penuylv.m..
oe.l'Hr.Hughey:
:We encl~e herewith copy of our Firat and .P1Ul Account as Executor of
the Bstate of Cbrles M.Busbey,deceued.vblcbaccOlint we have ebb
~y ftled to the Offlce of the Register of Willa of Washlngton CO\Q1t)"
to Ro.63-69-1390.
fbts account will be presented to t"CoUrt for Coafirmatloa on August 30.
1971 and w111 agaia come before the Court for:Audit dud.Q8 the week
F)egllmill8 September 13,1971.
Slo.cerely riuro.
eM'.B.Eal~
Ms1sUQt Vice Pte4t4ent
CBB/j1m
Bac.
R E C E I P T-------
AND NOW)this _...ct1:_day of _...;:A-::<.-..;..b....n.>:::(.A.-:.:::W:1I'-=lf--)1970)I)
(j
RACHEL D.HUGHEY)do hereby acknowledge to have received of and from
PIrTS3URGH NATIONAL BANK 1967 Model Buick Wildcat Sedan bequeathed to
me under Item Second of the Will o'f Charles M.Huglu:y)deceased)and
authorize said PITTSBURGH NATIONAL BANK to take crejit for the delivery
to me of said automobile as an advance distribution at the appraised
value of Two Thousand and no/100 ($2)000.00)Dollars in their Accounting
and PEtition for Audit in connection with the Estate of said Charles M.
Hughey)deceased.
.,
".
.·r
"".,ADalDIUeb •
'IBIS ACUIMIft._tonet iaCto eMe 1 4~7 of Dec.•19 65
1»,m4 Me_.CBABtES S.1l1JQlJt of UahlDltOD CoUey ••...,.,1..1&,(berelD-
efte~"'ecred to ..&he -maUlED-)au 'lmi'OlQl IAnOSAL 1Ah1l.of
.lttabuqb.Woaha,coaC7.'CA871..uta.(he~.lD&lC.~~.f.rred to
a the -rmUlW).
WIt • I S sa t D.
..
WIllA.,etae fOlicl..of 1110 "".~accJ.deac lDa"~8Dcetaaua4
OR tbe li1.of.ttl.l ...ncl etch en lletecS on the .tt~ecbe4D1e ,.
depoalte4 witb tbe truua,
lOW,.ftIIDOlI,DB '.AlUa,UIltO ACIEB tbet at tbe ..atb of
tbe tuum.O~.t ••cIa ~~,....o~,tee.thee••feee ...,.be ,_cwUle4
f.a the .fonaeat.....·poUcl_.the !neue abe11 coUect tbe total DOCSat
01 tuu~ac.tben ,.,..1»1.CO It ..tft8te.henuadal au4 ,be tnet...ball
,aU the aoat ..coUechc1.co.athel'with .,o~r 'l'''Ol't,ncelftdb1
,it I~..&be tuuntl'.utate or 11'_.,otb.~lOU'I'ee.etcbe..tlla or tben-
ana..,1iIPG ttle 'oUC'Miq ccut••
If tbe luancS'.vlfe.IlACUIL I).8UCUI'I.om....tbe luand.
eM t ....t ..ebeUhoU in hut ..ebe l!a~lta1 fhlt .ocb DOGDe of the
".
,,.,en,hit.Ilade ..,..........co .,,wopel'Cy wbicb _,"-I"e-
.....1......1.......fft eM Xadtal rna,".r tb I_ft".....e
IlU au tue-t.aU .ffel'd o.luun4'a ..t.t~th ..t.n..u.ctt1e
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•t4.",WiD •.,aU aU aClaar cre,.,else 1u.n4 ,..a"",a..01...
Ma 'a Ida ¥If 1''M e f h1a Will or ".w tala nne ef
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aule.l e ~hi."'.Ce.fte Trucee aIaaU _.l~.fl'.Cht•
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•.-4 eIlae U.Vif.orri...Ilia.
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but te til.I_ft.·.af.,..'01'_I'....'1t.la tHtallMat.CHftalauc
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Vl1lUS.
.-..an ,~~rles H.Hughey ".d ..I (SIAL)
ftUl1D.
nftllUIGI JAnow..lAB
w.H.Blngler
..,..•1 I'I F I '1 d • •
Trust Officer
Il,Paul A~..~~~1~
Yl..'....l.eat
•
,-•
.1 ,V J ~_•.CBAl.W H.IlUGIII1
.:;,..
....\&{f .0,-
Iv 1...·'.
'lS.141.30J
•1,''',177
,,1.5,'.'
f 684,61)
,JIO,tOJ
f "701.9'6
,"',5"
,-"',561
C.cf.'''1
•
ct!!I••
"ttoMl lenl(.1.1felDnrawe
..In Llf.lu••ac.C_aa,
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"'tl..~Llfe IulInftCeCclDpaD1"
..1'01'''Lif.lawa.e cc...a.,
(,aarl~••Ac....,·.'c..ral rr.,lce)
411CU,!$
•10.~
2,000
1,000
2'.~
2,500
2,500
5,000
•
If F I E 'I'·d b P t't', I f R d'Not claimed by Petitio"am y xemptlon c alme y e I lon,give pace 0 ecor .
If F I E t"I'd t d't 'I'h'db'f CI'Family'ExemntionamyxenpIonIScalmeaauI ,give name,re atlOnslp an aSls or aim:.t::.
claimed by Rachel D.Hughey as surviving spouse of decedent
List an"advancement or distribution on account that'has been made,and nature and amount of same:
1967 Buick Sedan delivered to Rachel D.Hughey on March 1,1971,as per'
Item SeconJ of Will at appraised value of $2,000.00 (Receipt Attached)
(Crecit no:taken in account as filed)
SuggestEd dist-ibution 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:.
,.J ~.\•,
To Rachel ::11.Hughey -:Family Allowance.
R~hel ~.Hughey -1967 Buick Sedan as per Item Second of
Will (Credit to be taken for Advance Distribution.
Ra~hel D.Hughey -Any balance as income on account during
period of administration.
(See copy of Revocable Life Insurance Trust Agreement
ja~ed Decemqer 1,1965 attached)
$1,000.00
2,000.00
"?
COUNT(OF WASHINGTON,SS:
COMMONWEPLTH OF PENNSYLVANIA.
The abcve nal1iled Fiduciary or representative thereof,
being duly ~_=1WRn'J.doth depose and say
that the facts set forth in the foregoing petition are true And your petitioner will ever pray,etc,
to the best oL_..h.t.~knowledge and belief,
Pittsburgh Nati
B "....y...........,.
Assistant Vice President
....?~~~~to and subscribed before
.c6'.~e this../?:':day Of..~.l?.P.tl?m1?.l?x~19..?.L."Signatur~of O-flcer..~.~,'.
,~>:.,~-r
Title of Offker ~g.t~.;-.Y ~.':l.9J~.<::'~~.·.~=..''''''r~.(;.::~.,~>
Ollke ""pires~.L.11....L.'7..:z.;;;.,~:~'".
-;;~1 .1.'.
No...l.3.9.0...9.f..19.9.9 .
Estate of c;:.l]..~.~.~.~.~,~.~:!!~~~~Y...~!.~!.~.
Charles McCormick Hughey a/k/a
C.M.Hughey..........................::-.
Deceased
\1"
"
~.,\
:\~'~~~
'J ,,~r.~LJ j
ilii ',n r.'1?;jOJ ,f.•,'J.:.l 29
r ...•.."."""....~-:~',~..'..',-....".)~f'J':'()i ~-;
i?:~:.,\,:E.:::t"'.I 0'"........~..\-",1 •,,',?/',<-.....~,,"'••••',.0""_,~C(.-....".:••"
"'''"--C '~e~ild"ln~11~'IH~~OO
..
fI-t "
Fiduciary.r.Ht§QgIgh..~.~.t;Jg.I)..~.L.~.~.~~,.
•..e.~.~.c;:.\l.t9..r-'.__.__.
PETITIO~SUR AUDIT
FROM WHERE DECEDENT LEFT A WILL
i
Counsel of Fiduciary will.submit herewith the
following,in conformity with Court Rules
adopted effective December 3,1951,being
rule No.9:paragraph b-c;and divisions
thereof:shown on pages 23-24.
1.Written prae~ipes 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 estqte.
9.Signed and.itemized elections if any
distributio'1 in kind.
10.Copy of Federal Estate Tax return if es-
tate is subject thereto.
Ju.Q.QJ!I.•.•JU.Q.9m •...RQ.~.~.~1?~.rz._§:._~l~~J;I!.. .
Attorney
~2
rz us~J ~~L;.L";~.'.\~;'I ~0
H[G!STCH·(11:\'fl Ll.~!
Wt\SHIHGT0;'~CO ..P.i\.
..,~
...,-.,.
,-'-i!Gr~'
,~":
.
_.)
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENN •
ORPHANS'COURT DIVISION
attorneys are Bloom,Bloom,hosenberK',&Bloom.Mr.Sewak?
Hughey,deceased.The Executor is Pittsburgh National Bank and th
No.1390 of 1969
HEARING ON AUDIT
Your Honor,in this particular es tate there are
Number 1390 of 1969,the estate of Charles M.
The Honorable P.VINCENT MARINO,Judge
of the said Court.
BLOOM,BLOOM,ROSENBERG &BLOOM,Esqs.,
of Washington,Pa.,representing the Accountant.
Wednesday,September 15,1l.971,at 10:00 o'clock
A.M.,EDST.
GEORGE SEWAK:
Estate of
INRE:(
)
(
)
CHARLES M.HUGHEY,a/k/a (
CHARLES McCORMICK HUGHEY,a/k/a )
C.M.HUGHEY,(
j
(
TIME:
::Deceased.-::;.
...I:i..
&IL
i:)
'"~BEFORE:
:n0«~
..=~II:
'Iii APPEARANCES:
Q
...I~
U
Q:J..,
%0-"N
ui0:IIII-0:o~THE COURT:
ll:
l-ll::JoU
...Ic(oii:II.o
no complications.And all the claims and debts have been pa id.We
have,attthe request of the Executor,Pittsburgh National Bank,hav
filed a copy of the Will and the copy of the Letters have not been
inserted in the Petition,for the reason that Pittsburgh National
Bank would like to keep open the case,if something would happen
..'~
to his own needs,and the revocable trust agreement,at the request
of the bank,for,this reason the Letters were not filed ..
THE COURT:Are there any claims of any-kind?
MR.SEWAK:None outs tanding at the pres ent time.-.
THE CQURT:Very well.Is there anyone else in Court interest d
in this decedent's estate?
.'
."
(AUDIT CLOSED)
The audit'of this account is 'ordered closed by the
(NO RESPONSE)
Court.
~THE COURT:
IIL
i:>
Jiii:i;Il0(~
t~1 hereby certU,.that the proceeding.and cvtdence are l.ontatned fully
enii ..
.~and accurately tn the notee taken b,.me on the heartca of the above cau8e.
~
Q;and tbat thla copy tat a <-on"eet.tranacript of tbe same.S ..'r---~
iii ~L
~.enoerapller
a:oLIII0:
I-0::JoU~The foregoing record of tbe proceediD&"upon the hearing of the abov
uii:~cauae ia bereby approved and directed to be rUed.
'1I
-
J.
I ~--0Cf-/3Cfo
'....-J
f':.In the Court of Common Pleas of
Washtngt,on (;ollnt,:iT J pp.nnsyl'imni::l
Orphans I Court Division
No.1390 of 1969
In Re:Estate of
Charles M.Hughey,a/k/a
Charles McCormick Hughey,
Deceased.
a/k/a C.M.Hughey,
SUPPEE~NTALopnrrON
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ORPHAN'S COURT
WASHINGTON.PA.
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA.
ORPHANS'COURT DNISION
j In Re:(
)
Estate of (
)
CHARLES M.HUGHEY,a/k/a (
)
CHARLES McCORMICK HUGHEY,a/k/a (
)
C.M.HUGHEY,(
)
Deceased.(
No.1390 of 1969
SUPPLEMENTAL OPINION
Marino,J.July 8,1970.
This Supplemental Opinion is for the purpose of correcting certain
errors in the original Opinion of the Court,dated June 16,1970.In the
original Opinion,the Court found that this account was opened on April 10,
1969,and that it was so opened in the names of Laura E.Robb and Rachel D.
Hughey,and that no other signatures appear on the signature card.This was
error as an inspection of the photocopy of the signature card will disclose that
there was another name on said card,that of Charles M.Hughey,the decedent,
even though the name of Charles M.Hughey was written in very small script
below one of the other names and was not noticed on the examination·of this
exhibit.While it is true that the bank's statement did not contain the name of
said Charles M.Hughey nor did the bank ledger,as far as is shown by the
testimony,regardless of these inconsistencies,the Court will consider this
account to have contained the name of Charles M.Hughey for the purposes of
this case.
f\-
Although it was testified at the hearing that possibly all three
IiI
individuals drew checks on this account,no such checks were exhibited at the
hea~ing and the witness was testifying purely from recollection.However,
since the signature of Charles M.Hughey does appear on the signature card,
it is entirely possible that Charles M.Hughey drew checks for the specific
purpose of paying the charges incident to Miss Robb's hospitalization and
surg-ery.
As heretofore stated,it is the contention of the Estate that this
account was a so-called lIconvenience accounttr ,especially instituted for a
particular purpose and that the entire funds deposited in said account were th,
property of Laura E.Robb and not the property of the three individuals name1'
The testimony adduced at the hearing substantiates this contention;we have
no reason ~o doubt the testimony of Miss Robb.She closed out this account 01
December 29,1969,when she drew a check for the full balance in the account\
to~he order of lICashll and received the sum of $1219.32.Nobody ever:
contested her right to receive the full balance in this account.
The Court holds that this account was a convenience account,
instituted for the purpose of paying Miss Robb's charges when she was about
to undergo eye surgery in a Pittsburgh hospital.As decedent had no interest
decedent's estate has no interest in said account must be sustained.
J.A
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IN THE COURT OF COMMON PLEAS
OF WASHINGTON COUNTY,PENNA.
ORPHANS'COURT DIVISION
No.63-69-1390
IN RE:
ESTATE OF:
CHARLES M.HUGHEY,
a/k/a CHARLES Me
CORMICK HUGHEY,a/k/a
C.M.HUGHEY,
DECEASED.
PAY TRANSCRIPT
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LAW OFFICES
BLnnM,BlnnM,Rn5ENRER~~RlnnM
WASHINGTON TRUST BUILDING
WASHIN(;TnN PFNNSYI \lAI\IIA
...."
I.~THE COURT OF COMMON PLEAS OF WASHING"l'ON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISIOR
r:~RE:
ESTATE OF:
CHARLES M.HUGHEY,
a/k/a CHARLES McCORMICK HUGHEY,)No.63-69-1390
a/k/a C.M.HUGHEY,
DECEASED.
PAY TRANSCRIPT
The undersigned hereby acknowledge to have received of
PI~TSBURGH NATIONAL BANK,Executor of th=Estate of Charles M.
Hu;rhey,Deceased,payment in full~in ac::::ordance with the
Sc~edule of Distribution of the Court da~edOctober 28,1971.
Russell Marino,Clerk
Audit Costs $24.50 ~.~
Russell Marino,Clerk
Rachel D.Hughey,Widow,
Family Exemption as claimed
at ~udit $1,000.00
RUEsell Marino,Agent
'Trcnsfer Inheritance Tax
anc Interest $152.90
Russell Marino,Agent
Rachel D.Hughey,Widow,
Bequest in kind of 1967 Buick
Sedan $2,000.00
Rachel D.Hughey,Widow,
bal~nce accrued income during
administration,not used for
costs,expenses,etc.$111.35
--------~-
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NoJ?~.":,.q.~.-1~.9.00'~'£JI9'.
Deceased
-
ORPHANS'COURT OF WASHINGTON~O'aNTY,PENNSYLVANIA
?
)
Charles M.Hughey a/k/a
Charles McCormick Hughey a/k/a
.C.~..11:~H:u.g.h.eX .
In re Estate of
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RECEIPT
KNOW ALL MEN BY THESE PRESENTS That I,..R.t;l,9l::J,eJ ..P.R~gQ=y .
do hereby acknowledge to have received from PITTSBURGH 'NATIONAL BANK .e.~~.C;:.1,I,t.9.r -.
............of the Estate of .c;ll~r.l.e.s...11~...I1\lgll~Y...~(~(Cl ..91Clr:~E!f3 ..11c::;C?~~c:!L .........,Deceased.
Hughey a/k/a C.·M.Hughey
the sum of ..One..Thous.and ..and..noI.100 ...($l,.OOO ..OO):do:Iar:s,in
as the Family ExemptioJ
full payment of the amount awarded me/under the decree of the Orphans:'Court of vras~l-
.,.C'd October 28 19 71 h b -'b d .d'l dmgtonountyentere,',at tea ove num er an year,aa 0
hereby authorize and empower the Register of Wills in and for said county t6 enter ~nd fJ.e
this receipt.
In witness whereof,I have hereunto set my hand and seal at '''_00
....................,this /1 day of ;Jt,..r.,;:A.D.29 ..1/...
WITN~.'((::±fD:/j~~~~($£All)
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Deceased
ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA
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In re Estate of
Charles M.Hughey a/k/a
Charles McCormick Hughey a/k/a
.C.~11~..lI11g11E!Y, .
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RECEIPT
KNOW ALL MEN BY THESE PRESENTS That I,R.?~llE:LD.~l-j:t~gt.E:Y ,
do hereby acknowledge to have received from PITTSBURGH 'NATIONAL BANK ..~~~~~t,Qr..
..................of the Estate ofC;Q?r.J,E:~M llllgQE:Y ..?IKI?..GlH':r.~~~..M~Ggwj.~k ,Deceasec,
Hughey a/k/a C.M.Hughey
the sum of.One..ll'.1xl,~+.e~..~Leye:n ..~:n~..3.5./l,QQ ...($Ul..•.3.5.)_doll!ars.in
full payment of the amount awarded me under the decree of the Orphans'Court of Wash-
ington County entered Oc.tober..28 .......,19.71.......,at the above nUr:lber and year;and ~dQ
hereby authorize and empower the Register of Wills in and for said county to enter and fib
this receipt.
In witness whereof,I have hereunto set my hand and seal at .
...........".'th~s :1 day of :ltn:-.:A.D~0 ..7.!.
WITNES :..Ji.~~~1~~(SEAL:
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NO.OF 19__
ESTATE OF
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ESTATE OF
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\;FILED ____________19__
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FILED -----19__,
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Washington County
MEMORANDUM
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FROM:
TO:
SUBJECT:
Norma
Judge Gladden
1.Will was filed at Register of Wills (attached)Wills were -not kept in file
2.PNB must have the letters (see last page of transcript)
3.Is this an ongoing Tru~t?
4.Was income being distributed?
5.If PNB is still Trustee they would have been paying taxes on the real
estate in Texas.Or was this real estate in joint names?If it was,the
joint named person would have been paying taxes.
ffi.Ancillary Letters should have been taken out by PNB for the real estate
in Texas,because State Inheritance tax would be due,if they have inhere tax,
7.PNB will have to be notified.Mr.Enlow was the Trust Officer,now deceasec
They should be able to give you all the information on this property.Also
maybe it was sold,although Mrs.Hughey should have been notified about the
sale.
8.Does Mrs.Hughey have a Power of Attorney named?
9.Tax assessment office in the County Seat will have to be contacted and
they should be able to tell you if the 'property is still owned by Mrs.Hughey.
•
Forn RCC··33
RES!DENT DECEDENT
J
COMMONWEALTH OF PENNSYLVANIA ~.:;'.;~.t\
DEPARTMENT OF REVENUE ~
BUREAU OF COUNTY COLLECTIONS
COUNTY OF w.~.S..I.I.:J:NG.r.Q~.
IN~RTANT:This return must be completed in detail and filed in duplic~te,'with will attached,with the'
Regis1er of Wills of the County where decedent re~ided;Return is due within one year after
!late (·f death,.unless an extension is granted by the Secre ~ary of Revenue.(Section 703 of
the Irneritance and Estate Tax Act.of 1961.)
IN l'HE MAoTTER OF THE ESTATE OF
Ch~r1es NcCornick Hughey,a/k/a
·Ch~·rtc:fS·····N··~·····"Il\;g'l'MRx;:.;~··Qht~Rt·)"c-·~"···M·~·····..'Hug'·h·e·
AFFIDAVIT OF
EXECUTOR
Late of _J'!.a.s..h.;ixa.g..t..on .County
State,of ~_.~.!l.~.~y..+.y..~.!l..~.~}ss:
Coudy of J"'ashington...................................................I,Charles E.E'n1ow,
.........J::l..:r;.~..~.~.~.~.~~..'.J::l.~.~.~.~.e~.:r;.9..~~.~!:.~.9..!.l.~~~~.!l.~..
J.ssistant Vice
Eueutor
or the estate of the above-named decedent being duly sworn.depose and say
Dece,)ent d:wed ...D.ecember............,..l.7 19 6.9 ,{'testate leaving a last 'Will.copy of which is hereto attached.}
(Month)(flay)(Y""r)~~~
t-.ame ana adckess of ;attorney or}...............Pittsburg.h Na.tiona.L..Bank._..
other autho.ize&represe3tative to
whom .11 co·resEondence should be .~S.9.~t.:h~.~i,:rl.~~:r.~~:t:.,W.~.~hJ:rlgt.:9.:rl,.Pa.
mailec...
15301
That as :uch ~.~.~.~.~.~.2E deponent is familiar with the affairs )f said estate and the property con-
(I·;x"r.utor·Arlmini.trator)
stitt:ting :he ~ssets thereof and their fair market value.
That at the timeo()f death there was no safe deposit box registered in decedent's individual name,or jointly
with"or as afent or odeputy of another,or in decedent'.s individual name,witt right of access by another as agent
or d~puty.with the exception of the following:-
N~ME AN.ADCRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPosiT BOX RENTED RELATIONSHIP OF JOINT
UN WHICH DECEDENT ~ENTED A SAFE DEPOSIT BOX IN NAME OR NAME~.OF HOLDERS TO DECEDENT
P~ttsbllrgn Nat~onaJ.HanK
McDonald Of!~ce ";harles M.Hughey
!Rachel D.H .Wifp
That the ~ontents of said safe deposit box or boxes are item1zec under Schedules of this
ret:lrn,'i"ith the eXJeption of the fol~ow:l,ng,for the r~asons hereinafter !:et forth:
That Sc.f:iedule A attached hereto and made part hereof sets forth full v and in detail all the
rea~~ro~ert?in th~Commonwealth of Pennsylvania of which decedent died ,aving an interest therein.It
alsc set&fo~th the mortgage encumbrances upon each parcel of real proper~y at the date of death,giving
the amouat still dLe at death,name of mortgagee,date,rate of interest,and book and page of record
the-eof.It also sets forth in the columns provided therefore the assessed valuation of each of said
parcels,the estima'.ed market value thereof as of date of death of decedeJ1lt.
ThLt Sche~ule B attached hereto and made part hereof sets .forth fully and in detail all personal
p rorerty 'l'hel"9sover situated owned by the decedent at the time of death;alll moneys left by the decedent
at ~he time of death,whether in decedent's immediate possession,standin~to decedent's credit in banks
of c.eposJt,~.avings banks,trust companies,or other institutions,'whether individually,or in trust for
any other person or 'persons giving also separately the accrued interest thBreon,if any,down to the last
intE.rest day -prior ';0 decedent's death in the case .of savings banks,and -:'0 the date of decedent's death
in ~ll onher cases;all bonds,postal savings,treasury certificates or r~tes and other evidence of in-
debiedness o~'the u.~·ited States to the decedent;all obligations,whether by statute or agreell!ent they
are designated as t~x free,of the United States,or any state,or politi~al subdivision thereo~or of
any fore~un 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 chatbels of whatsoever kind or nature,left by decedent,together with the fairly estimated
market value thereof;all bonds and mortgages held by decedent and of al~claims due and owing decedent
at the tL~e cf deatt,and a~l promissory notes or other instruments in writing for the payment of money
of which dec~dent d~ed possessed,of whatsoever nature,with interest th~reonJ if any,giving the face
value an~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
proCleeds of w:lich were payable upon the death of the decedent;and all the corporate stocks and dividends
due thereJn and unpaid as of the date of death,bonds and accrued interest thereon to the date of dece-
dent's de.ath and other investment securi ties owned by the decedent at the time of death,with the market
value the'-eof"at such time.
Subscribed and sworn to before me this .
................"day of 19 .
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 set's 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,with:l,n 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 natur'e 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 regardingsii.:id·transfers.In the case ~f t~ansr'ers intended to
take effect in possession or enjoyment at or after death,there is also attached to the schedule a CORY
of the deed,trust agreement or other instrument creating the trust.Ther,~is also set forth in said
schedule a list of all property,real and personal,with its value,which passes-at decedent's death by
virtue of the exercise by decedent,either individually,or jointly with another,or any power of appoint-
ment vested in decedent,either individually or·jointly,by tJ:1e will,.deed,or other instrument of another,
with a copy of the instrume~t creati~g such power attached to the schedule.
That Schedule 0 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 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 r.ecord of instruments effecting the vesti ture of
real estate and the date of ac~u~sition 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 Impaid at time of
death;taxes accrued chargeable for period prior to decedent's death (except those allowed under Section
651 of the Inheritance and Estate Tax Act);.together with a statement of collateral pledged for obliga-
tions,if any.It is agreed that the fiduciary.will present proof of said claimed obligations upon re-
quest,that if the amount actually paid in settlement of any fee,commission or debt is less than the
estimated amount claiming and allowed,that the same will be reported to the Register of Wills,and that
the amount of tax assessed can be reassessed in accordance therewith.
That the totals of the appropriate columns in Schedules "A","B", "C","E",and "F"as directed therein,
have been carried forward and properly registered in the Summary.
PITTSBURGH NATIONAL BANK
~/)!'.~d A~sistant.B.~~:~v.J.c.e ~.r.e.s •
(ExectLtor~*~
.~?.9.~.~.h..)1:9.:!.~$..~.;:~.~.~~.
(Street Number)
Washington,Pa.15301.......................................................................................................................................
(City or Town and State)
NOTE:Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are
filled in with details or the word "None",and in case the assets include rare and unlisted securities,
securities of close or family corporations or an interest in any co-partnership or business,that the
data and statements required under the paragraph above relating to Schedule "B"are attached.Also make
certain that column #1 in the "Summary"has been properly completed as above-directed.
•
R CC-""~(1-64:
COMOO't;rWE ~L l"H'OF PE-lNSYLVANIA
,UEPARTMEtH OF REVENUE
BURE-AUOF:COUNTY CCLLECTIONS
TRA~FER INHERITANCE TAX
RESI!:ENT ['ECEDENT
SCHEDULE "A"
REAL PROPERTY
Rea I pro~erty in PennsyIvan ia,wi th st~tement'~f mortgage encumbranc'esupon each petrcel at death of dece-
de1t.Where property heid as joint tenant or tenancy by entireties,report on Schedule "E".Property hdd by
the .d:!.cecent as tenant in common with another or others,should .be identified as to quantum of interest and
the e.;timJted value should be that of the decedent's interest only.
The real property located b the Commotlwealth of Pennsylvania should be (1)(2)(3)/descrbed by lot Q'1d block .number,~treet and street number,together with DEPARTMENTageneraldescriptionoftf,..property,with a reference to the record of the I ASSESSED VALlE VAL.UATION..conve~anc e by who ch the d;3cedent took title;If a farm state number of a-FOR YEAR OF ESTIMATED CAUTIONcres;cisco statement of mortgage encumbrances upon each porcel ot death OECEDENT'S MARKET VALUE (Do not writeofdeccdellt.Tax..s,assessments,acciued Interest on mortgages,etc.,are DEATH In this space)to be listed an Sdedule "F"and must not be deducted from this schedule.
-
NONE
"-
,
,
•
Insert tHs total opposite "real property",Schedule "A"in the X X X X X
"A's Reportee"column on the last page of this return.
Rce--35
CGMMOWrVEALTH OF PENNSYLVANIA
TFANSFER =NHERITANCE TAX
RESIDE~T DECEDENT
SCHEDULE "n"
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 jeath ~another or others,including but not limited to P.O.D.U.S.Savings Bonds and tenta-
tive trust ~ccounts,.must be listed,despite the fact that they are not of the administered estate.
'I.angible personal property should be listed first (e.g.jewelry,wearing apparel,household
goods,and :llrnish!ngs,books,paintings,automobiles,boats,etc.)
Ijtangible personal property,such as bonds,treasury certificates,cash on hand and in bank,..
stocks,'mor~gages,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
lo~ated out~ide of the State,at the time of death,should be listed in this schedule.
Item ITEM UNIT ESTIMATED DEPARTMENT VALUAT.lON
No.List and describe fully VALUE MARKE:!'VALUE (Do not write in
this space)
.Ol/!.J./u-/D;0 (9·OCJ(As per a-=tached schedule)1 10 ,089.00
I
Inser~this total oppcsite "Personal Property",Schedule "B"in X X /QO(9·0othe"Ls Report~d"col~on the last page of this return.10,089.00
romlON1mALTH OF }~FNNSYLVANB.
TILNSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "c"
TJ1ANSFEllS
(1)Dirt decedent,W'ithin two years of death,make any transfer of any material parLof his estate,without
receiving a valJable and adequate consideration therefor?(Answer yes or no)_N_O _
(2)Did rtecedent,~ithin two years of death,transfer property from himself to himself and another or
othe."s (includi:lg a spouse)in joint ownership?(Answer yes or no)No
(3)If toe answer t~(1)or (2)abov~is in the affirmative state:
(a)Age )f decedent at time of transfer _
(b)Stat:!of decedent's heal th at time of making the transfer.(Note 1).
(c)Causa of decedent's death.(Note 1).
(4)Did decedent,i~his lifetime,make any transfer of property without ~eceiving a valuable or adequate
cons:.deration t:,erefor which was to take effect in possession or enj o;ment at or after his death?
(Ans¥er yes or DO)NO
(a)Was there any possibility that the p'roperty transferred nil.ght 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 cecedent in his lifetime make any transfer without receiving a valuable and adequate consideration
therefor under ~hich transferor expressly or impliedly reserves for hJs life or any period which does
not in fact end before his death:/
(a)The r.ossession or enjoyment of or the right to income from the property transferred?
(Ans1"er yes or no)No
(b)The right to rtesignate the persons who shall possess or enjoy the property transferred or
incone therefrom?(Answer yes or no)No
(6)If the answer to (5)(b)·above is in the affirmative,state whether the right was reserved in decedent
.alone or others __
(7)[lid decedent in his lifetime make a transfer,the consideration for which was transferee's promise to
pay L"1come to or for the benefit of care of transferor?(Answer yes or no)__JJNu.oJ-__
(8)Did ~cedent,at any time,transfer property,the beneficial enjoyment of which was subject to Change,
becaU3e of a reserved power to alter,amend,or revoke,or which cOllld revert to rtecedent under terms
of tr:lIlsfer or ty operation of law?(Answer yes or no)No
(9)If th3 answer tc (8)above is in the affirmative,was the power to alt:!r,amend,or revoke the inter-
est or the beneficiary reserved in the decertent alone or the decedent ~nd others?
(Answ~r yes or no)__
NOTE 1:l'he answer:s 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 ~o any of the above questions is yes,set forth below a description of the property
trar.sferred,it's fair market value at date of death,dates of transfers and to whom transferred,with
rel&tions,ip of transferees to rtecedent,if any.Submit copy of any trust deed or instrument,if trans-
fers are ~laimed to be non-taxable,also submit detailed statement of fact;on which said claim is based.
NOTE 3:::'ist applic9.ble property below in manner in which provided in Sch~dules A,B,or E.
ITEl\1
None
DESCRIPTION MARKE']'VALUE
(Est:lma ted)DEPT.VALUATION
(Dept.Only)
Insert this total oppcsite "Transfers",Schedule "C"in the
"As REported"column en the last page of this return.
.l:........-'.iii?f •
RCC-::7 (l2-b3)".
COMMONWEALTH OF PErmSYYLANIA
TRANSFER INHER~TANCETAX
RESIDENT DE:::ED::::NT
SCHEDULE "D"
BENEFICIARIES
(
h
BEl'-EFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFStatef~ll na~es ~nd add~esses of all who illegitimate',children DECEDENT JF BENEFICIARY
ave an iLteres~,vested,cJntingent or other are involved,set STATE YES IN ESTATE
wise.in es ~ate)forth this 'fact.)OR NO -B=RTH ::
R~("Oh:::>1 n Huahev Wife Yes Leaatee and
.'Beneficiary Under.
-.Trust~,,".,,'
Pi .,.1.1I.l::ll ...iO"\n::ll1 R::IInk
#
Trustee Under Revocable ,
LiTE=!tn~'i'rust
Acrre~ent Dated 12/1/65.
PPT ..'n ,,KJ of
wi 11 -~Tnr .,1
D H"nahev.Wife.Marital
Pi ........,h",.."h National Bank
Trustee Under Revocable
Life Insurance ':'rust
Aare:mlent Dated 12/1/65.
Ppr ':>;ll .1..1'"II I ~'I'H
of Will.Trust for Rachel
D.H·uahev.Wife.Residuarv
.
,
".
Deponent furthe~says that all the above-named beneficiaries are living at thLs time except below:
NAME DATE OF DEATH RESIDENCE
OF THE
REPORT AND APPRAISAL
ESTATE 01"
~IATTER OF THE APPRAISEMENT
(Executpr-Administrator
must)complete "As
Reported"column (11.)
.i
C')-,..;j '"t:J ~...,~...,Cb Cb0o§;;l E..til
til roo til 0
,..;j :s <;":~~
Il>rr ;;l .-0x....'"t:J 16Il>cr-I><:a""~o ''0 ~
~:(~....::s ~Il>m....Cb 0-
to~0it1i1".':<~
enc:~
~->m.~..;.....;-..~
Owen en ><
;J"(")(")?"'?"'?"'
~ci ~:>:::='-'-'~~..."~~~
..,..I-'>0 P til....:.;,~-0 0 Cb_cp Co 'g-\0 i.O ...,...:•....
0 b Cbc..0 b
DI THE
(No Year .
.............~;;ts.l1:~tl.~~.()t:l ..
..................
Deceased
Charles McCormick Hughey,·a/k/a
Charles M.Hughey,a/k/a C.M.Hughey
119 West Lincoln Ave.
Late of ......McDOhald:..B6r.oligh......
County of
Will
Administration
.Commonwealth of Pennsylvania
~~...,,~-oo~
~,'.,:-II '~I
":'C):>'"~:\::):~
~:.~~~"'J
:;-<:)::~:2..'
~::C).::lr-:D..:():c...-...'
RCG-38
Ca~ONW2ALTH OF ~ENNSYLVANIA
rHi\NSFE::l INHElUT.\NCE TAX
RE~IDEN':.'DECEDEN':.'
SCHEDULE "E"
JOINTLY OWNED PROPERTY
IN~RrCTIO!'iS:This schedule must disclose all property,real and personal,owned by the decedent jointly
with ancther or ot~ers,including intangibles,standing in the name of the decedent and others.List
real esta.te first,'!is entireties,or joint tenants,giving brief descript~on,as indicated under Schedule
"A""plus the date and place of record of instrument effecting vesti ture"but do not include entireties
or out ~f state re~l estate value in estate valuation column.Personal ,property should be listed as in
Schedule "8",plus date of acquisition,and the name,address and relatiJnship (if any)of'co-owners to
the dece·jent.
De~ript.1on of ProJrerty,Date of Acquisition,Name I unit
Adcress !IJ1d Relationship of Co-Owners,and Place I Value
of Re·::ord of Instrument,where Real Estate.I
percentage Estate
Share V3.luation
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
r
(
)
L.
I
\
1/
,-
I IIi<II
IIIIII
8 Shs.Bristol Myers,Common
@ 70-15/16 $567.50
2,543 Shs.Axe~Hbughton Mutual
Fund B Inc.,capital @ 7.65
$19,453.95
4 Shs.Bristol ~~ers,$2.00 Conv.Pfd.
@ 45-1/16 $180.25
Insert this total opposite "Jointly Owned Property",Schedule ·"E"
in the "A~REPorted"column on the last page of this return.
.,.-"
RCC-38
COMMONWEALTH Of,PENNSYLVANIA
TRfu~SFEa INHERIT&NCE TAX
RESIDEN~DECEDEN~
SCHEDULE "E"
JOINTLY OWNED PROPERTY
INSl'RI;CTIOI\S:This schedule must disclose all property,re,al and personal,owned by the decedent jointly
with another or ot~ers,including intangibles,standing in the name of the decedent and others.List
reaR est~te first,~s entireties,or joint tenants,giving brief descript~on,as indicated under Schedule
"A".plu;the date and place of record of instrument effecting vestiture;but do not include entireties
or Jut or state real estate value in estate valuation column.Personal.Jroperty should be listed as in
Schedule "B",plus ~ate of acquisition,and the name,address and relati)nship (if any)of co-owners to
the-dece·:l.en t.
/Property Interest
DEPARTMENT VALUATION
CAUTION~Do not Write
In This Space.
Value of Value of
Entire Decedent's
percentage Estate
Share Vduation
20 Shs.Diamond Alkali Shamrock
Co=p.,Common @ 18-5/8$372.50
De~riptlon of Property,Date of Acquisition,Name I Unit
Address and Relati~,ship of Co-Owners,and Place I Value
Jf Re,~ord of Instrument,where Real Estate.I
30 Shs.Litton Industries,Common
@ 35-3/4 $1,072.50
4 Shs.Litton I~dustries,$2.50 Conv
Pfd.@ 39-3/8 $157.50
100 Shs.Signet Finance Company.
(Formerly Thrift Investment
Corporation)@ 8~3/8 $837.50
116 Shs.Southe~n Company,Common
@ 24-13/16 $2,878.25
20 Shs.Texas Eastern Tiansmission
Corumon @ 24-3/8 $487.50
20 sts.Union Carbide Company,Common
@ ~6 $720.00
320 Shs.Union'National Bank of
Pittsburgh,Capital @ 42-3/4
$13,680.00
25 Shs.Westing~use Electric,Common
@ 54-3i4 $1,368.75
(The above stock registered Charles
M.Hughey and R~chel D.Hughey,Wife)
United States Sa-"ings Bonds Series liE'
Iss~ed as follows:
Im:ert this total opposite "Jointly Owned Property",Schedule
in the "As Reported"column on the last page of this return.
$1,000.February,1944
$1,000.July,1944
$1,000.Cecember,1954
$500.Cecember.1944
$500.June,1945
$SOD.May,1953
$"50J.3uly,1953
$50J.Septembe=,1953
$50J.OCtober,1953
$50J.November.1954
$50).July,1955
$/50).January,1969
v$100.June,1953
$101).February.1956
$100.December,1963
$100.December.1964
$100.December.1965
$100.December.1966
$1,700.00
1,671.60
1,234.80
839.00
825.40
647.60
649.20
649.20
650.20
616.00
607.40
379.20
129.84
119.52
94.32
90.44
87.56
83.84
'-
j
IiIII
iII
I
."E"
.-
IN8'RllCTlOt<iS:This ,schedule must disclose all property,real and personal,owned by the decedent jointly
with ancther or ot~ers,including intangibles,standing in the name of the decedent and others.List
real est~te first,3S entireties,or joint tenants,giving brief descript~on,as indicated tmder Schedule
"A"',plU3 the date and place of record of instrument effecting vestitur~but do not include entireties
or nut or state reEl estate value in estate valuation column.Personalo?roperty should be listed as in
Scl1edule "B",plus date of acquisition,and the name,address and relatlJnship (if any)of co-owners to
the decelent.
RCC-38
CaMMON~ALTH OF ~ENNSYLVANIA
rHi\N:3FE:1 INHERIT.\NCE TAX
REgIDEN~DECEDEN~
SCHEDULE "E"
JOINTLY OWNED PROPERTY o.
/Property Interest
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
Percentage Estate
Share V...luation
Descriptlon of Property,Date of Acquisition,Name I unit
Address ~d Relationship of Co-Owners,and Place I Value
::>f Re::ord of Instrument,where Real Estate.I
$100.Decembez:,1967 $80.40
$100.Decembez:,1968 77,28
2-$100.January,1969 @75.84 151.68
$':'5.January,1963 72.12
$~·o .August,1950 70.88
$~O.Rovember.,1952 65.88
(Registered Charles M.Hughey or
Racte1 D.Hughey,Wife)
Savings Account
73-41722-8
$1,221.74
73-008825Bo9
$1,136.99
The Union
McDcna1d
Checking
National Bank of Pittsburgh
Office:
Account
(The above registered Charles M.Hughe~
or Rachel D.Hughey,Wife)
Pittsbursh National Bank,McDonald
Offi=e
Savings Account No.15654
$4,329.18
Chec~in9 Accoun~81-4-608558
$1,194.03
(Regi.3tered Chaor:'es M.Hughey or
Rachel D.Hughe~,Wife)
In~ert this tcotal opposite "Jointly Owned Property",Schedule o"E"
in the "As Re,orted"column on the last page of this return.
R':C-81 (2-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY cOLLeCTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILING OF APPRAISEMENT
PITTSBURGH NATIONAL BANK
(Executor ~
IN YOUR REPLY PLEASE
REFER TO
38-33-8
J
I n He:E::;tate 0 f __---=C~HARLES~""""!:·~:.....M....L.......A<HU~G.u.H.EI':!l,......!_....s;a~tk'..AI-/.saa'---_
_____....JWA~S!J'lH""'I.liNGIiLTO.u.LlNL___......,..-County _.File No.63-69-1390
You ar=hereby noti fie d that the __--=o::.r-=ig=i~n!:::::a~1=____
cppraisement in the estate of CHARLES M.ffiIGHEY
tas been filed i:l the office of the Register of Wills qf WASHINGTON
County on ,Iu':"y 28 ,19.2l.Said appraisement reflects 'the
ffollowing valuations:
R:al Estate _
~rsonal Property l~O~,~O~8~9~.~Q~O~-----
Transfers ~_
T:>ta1 -,-_J.I.lQ~,._J0..tl'B~9;L_lO..uO"""._
As to such tax that is paid within three months ,from date of
ceath,a five (5~)percent discount is allowable.As to any tax that
~emains ULpaid after one year from date of death,interest at the'rate
c.f six (6';'·)percent per an'num is charged.
Any p~ty in interest who is aggrieved by an ~ppraisement may
~ppeal th~refrom as provided by law.
Dat e ..::<J...ul...y~2,..S....,.........1~9.+-71..le...-_Signed
OOTE OF DEATH:December 17,1969
Note:This is not a bill.
Title FRANCES 130,CHIEF APPRAISER
,.
RCC-39 (~t8)
COMMOl'jWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE T~,X
RESIDEIoIT DECEDEIoIT
SUMMARY
Estate of IfJGHEY
(Last Name:)
CHABTJiiS
(First Name)
M.
(Initial)
a/k/ar,DATE OF DEATH---,12=---=1C1...7---=6::...o9~FILENO.63-69-139Q
REPORT OF INHERITANCE TAX APPRAISER
I,the ur.dersigned dtJly appointed Inheritance Tax Appraiser in and for the County )f WASHINGTON
Pennsylvania,.do respectflllly report that I have appraised the real and personal property as reported in the foregoing return at
the va-Iu~s 5etfort;n opposite each item in the last column to the right in Schedules "A"."B","C",and "E".
Da ted:_~Ju=:'"'.Iy~2~B'J...-:!1,,-,crt!..L.a!o.l _Y~'oL ~~
INHERIT,c,NCE TAX APPRAISER
REPORT OF THE REGISTER OF WILLS
I,the undersigned ddy elected Register of Wills in and for County,Pennsylvania,do respect-
fully report that I have alkwed deductions in the amounts claimed by deponent,except ai to those items where a greater or
lesser amo~ntis set forth ;n 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
INVE1'''TORY
Real Prcperty (Sclu:dule Aj
Personal Property {Schedule B)
Transfer.>(Scledule C)
Joint-Held Preperly (Sche4ule E)
TOTAL GROSS ASSETS
Less DeMs and Deduction~
(SCHEDULE F)
CLEAR VALUE OF ESTATE
VALUE AS REPORTED VALUE AS APPRAISED
$$,--------lr.----
VALUE AS REAPPRAISED
$-------+---
Valuatiol 0·:Iike~tates 01
annuitie!.......•....
ESTATE TllX ASS3SSMENTS :==t=
FOR USE OF !.BOLSTER CoNLY
Tax on'$+-__2%
Tax on $(6%"")0
Tax on $---------+---'--s<
fix 00 $lK
Tuoo$l~
Exempticns,•
Total ESlate ----4__
,TOTo\L TAX
COMPUTATION OF T~X
$-------'---+--
$--------+---
$------,-.--+---
$-------+-~
$--------+---
$----1.__
I.)As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
Less lax pre"iously ,aid
BALANCE
Less 5%()f lax if p:lid within
3 months afler :leau ::::::::::::::t===
,BALANCE OF INHERITANCE TAX DUE $L
Add intelesl at rate of 6%f·om
_____lo $--------'
AMOUN'I OF ESTATE TAX ASSESSED $-------1L-
Estate tax pliC $---Il-
aALANCE DUE $-----JL-.-
Add inte.esl atrate:of 6%from t=
-------=l:to-----$---------',
TOTAL TAX BALANCE $------PAID $_
FOR USE OF REGBTER <NLY ADJUSTMENTS
NOTE:"here ;ubs,~quentfdjustments are made to the above computation of tax by the Register of Wills,for proper reason,
~alD'l shoul:l be nored below,with short explanation.
Wdill .l No .A ministration ~
IN THE
Year .~
..
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
c~J1.L .lll;J(]lrE.~
Deceased
\;,.
Late of ..McDON.ALP..
,.
County of ...w.As.a:U~q.TON
Commonwealth of Pennsylvania
REPORT AND APPRAISAL ;..'
r"':-I
.,..~.
~
,.
Fonn FCC-2•
,..IEPARTMD1T OF R3VENUE
#BUREAU OF COONTY COLLECTIONS
HA3.RISBUR':;.PENNA.J7 JZ7
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE ".~??.I.J.:9.7..J.:::..
COUNTY WAP.ij.~G.'r.9.N .
FILE NO (>,).=§.~+.2.9.~..::::.
Wherea:!,,:CHARLES M HUGHEY a./k/a late of M.cDONALD :.
in the Ccunty of ~.:.~WA~JgNG.:r.QN.:·.::;:~CommonWE:alth of Pennsylvania.having died on
the J,.7~.h day of p.~.~§J;t~r.19..91 seized and possessed of an estate
subiect t,)In:1eritanee Tax under the laws of the Commonwealth of PennsylT'ania;
Therefoce,I f.RA..N.G.¥.$~an apprai8er duly appointed according to law.
having b~en design~ted to make a fair and conscionable appraisement of the said estate,and to assess and fix
the cash '"Jala3 of all annuities and life estates growing out of said estate.hel"eby file the following appraisement:
In thoe eV2it that any future interest in this estate is transferred in possession or enjoy:nent to collateral heirs of the decedent after
the ~piratbn .:'any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheJ:iltance taxoe::at the :awful collateral rate on any such future interest.
Unit Appral.emantOeocrlptlonofAlletValuesMadeforInherltan:a
Tax Purpole.
$
,
PERSONAL:
SEE COPY OF SGrtEDULE "B"ATTACHED TO APPRAISEMENT ]0 08Q 1m
".
total 10 089 100
.....j :,
-i ..
,--~~.r
f
.'J
'.1 ,
.',,
.,.,l-."!...
(l'fumbC!T and Street)................................................U.~Penna.
WASHINGTON................................................................COU1lty r.
'J'
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
CHARLES M.HUGHEY............................................................................................
Deceased.
Late of
................MCO'ONALD .
Date of Deatlz,.12.~l...7~6..9 .
Appraisement Docket Vol.,J~..
Page,?J.~.~No QJ..~.l>.9.'~::J..J..9.Q ..
Filed in Register's Office,~.~?.$.19..7l .
AnuJunl of tax due,$.
DEPARTMENT OF REVENUE
Received,
Exa.mined and Approved,..
Wrote abo.lIt Appraisement,.
Appeal j,.om Appraisement,..
.Entered and charged,.
"
•l!~
"
Register
/
DEDUCTIONS ALLOWED IN ..J
~.,,'-V.,Z,--1
THE SUM OF'$.J.,,/.':.~..J..
.I...P....~....Z:..~..~Z/
••
STATEMENT OF DEBTS
AND DEDUCTIONSCOUNTY
.OFFICE OF THE•
AND AGE:NT OF THE:COMMCNWIiALTH
C?a?les M.Hughey,a
ESTATE OFa k.a C.M.Hughey
OF Washing=on
Form RC C·lO•
DATE OF :qLING A"PRAISEMENT _---"J~u::..l:::...yL-;.2::.;8::..L.,_1:::..9~7:...l=--_DAT5 OF DEAT~_;;;.D..;;.e..;;,c..;;.e.;.;;m;;;;,b_e.;:r-=1:.:.7-,,~1:.:9~6:...:9:.-_
"DATE I NO.OF NAME OF PAYEE REMARKS AMOUNTVOUQotE\IlI:
Letters Testamentary and
12/30 ·69 Ru:ssell Marino,Register of Wills 5 Short Certificates 20 5C'
1/12 70 Washington County Reports Advertising Letters Testamentary 14 OC'
2/2 70 The Record Outlook Advertising Letters Testamentary 8 5C'
4/27 70 Pi,-tsburgh National Bank Appraisal char~e re:119 West 35 OC-L~ncoln Ave.,cDonald,Wash.Co
70 Pii:tsburgh National Bank 89.66 acresR~~provedTVa1~~ySt.35 OC',~~Exten~ion 'n,in",nn OT,Tn",,;n.,...31.93 acres im~roved Valley St.
lJ./?7 70 PittsburQ"h National Bank Extension.Rob~nson Township 35 OC-
2/26 71 Russell Marino,Register of Wills Certified copy of Will 8 5C
111 I)71 Russell Marino.Register of Wills Additional cost of granting lettI:>rs 8 5C
1/15 71 RU3se1l Marino Register of Wills Filing Inventory 3 00
6/14 71 RU3sell Marino,Register of Wills Filing First and Final Account 21 OC
6/14 71 Pittsburgh National Bank Executor's Compensation 500 OC
6/14 71 Pittsburgh National Bank Fee for preparation of Federal
Estate Tax Return 300 oc.
1/20 70 WLliam D.Rogers Funeral Home Funeral expenses 1,697 Ie
1/20 70 Rachel D.Hughey Reimbursement for drugs,Zimmer Co.74 4E
1/20 70 Rachel D.Hughey Reimbursement for drugs,
u,,10,,"(').-,0,.,.,,;,,,,1 ('n 11 1~
1/20 70 Rachel D.Hughey Reimbursement for drugs,
McDonale Pharmacv 21 OC
1)/22 70 Kurtz Monument Co.Grave Marker 170 OC
1/20 70 5¥c~DoA~fdCommissioner,Borough Earned income tax withheld fromemnloveesfor4thauarter.1969 8 84
1120 10 Internal Revenue Service Social Security Tax for 4th 26auarter1969onemnloveeswages173
1/20 70 COI1!Illonwea1th of Pennsylvania ~nemR~~yment comp~g.~~tion tax 65ortnu",rter 6
1/20 70 Columbia Gas of Pa.Servic~at Medical Office to
1?1'>.1 '~Q 1 07 -
1/20 70 Bell Telephone Co.Service 30 00
1/20 70 Agr.es S.Clark Wages 80 60
1/20 70 Rachel D.Hughey Reimbursement for pa~ent of 18 45MasaueliesServiceSation
:f1j--vJ-\e;;J,1A....ltl,A ~i-/(/-0-0 ('-l-f-0./.i t~~.t.lI'.10 t"l.j C'Li
I I (t,\(i,277'~Total 77)
Register
COMMONWEALTH CF PENNSYLVANIA }
----'-'-=~_88:COUN~oF~sbington
I Cr.as.E.Er_low,Assistant Vice President of Pittsburgh.Nat~onal Bank HEREBY CERTIFY.THAT.TO THE BEaT OF
MY KNOWL.EDGE AND BEl.lEF,THE FOREGOING IS AJUST AND TRU E SfATEMENT OF DEBTS.FUNERAL EXPENSES AND EXPENse 0'-
ADM:NISTR...TIO,..SUBMIT":"ED TO THE ESTATE OF Charles M.Hughey,a/k/a Charles DECEASED.AS DEDUCTIONS FOR
INH~ITANCE T.-:x PURPOSES.~.MccormiCk.HUghet.~
rI ~(L.S.)
SWORN AND SJBSCRISiD BEFORE ME THIS is DAY 01'Assistant Vice President
~~e~e.t:-Ie B-~4uil:JJfih1~
.\
'.
"r""-,-,;.,
\
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,"~.,.
"
" I
~.•J I
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF·COUNTY COLLECTIONS
HARRISBURG
17127
July 22,1970
J
~.Wiliiam R.Chaney,Chief Appraiser
~~m 24~,Washington Trust Building
S.E.Cer.E.Beau &Main Street
Washington,Pennsylvania 15301
Re:Estate of Charles M.Hughey
File No.63-69~1330
County of Washing-:on
Date of Death:December 17,1969
Dear Mr.'Chaney:
We are in receipt of a copy of the Court's Opinion and Supplemental
Opi~ion.h3nded down on June 16,1970,and July 8,1970,respectively,sus-
taining b.e inheritance tax appeal that the decedent haj no interest in a
three-par~checking account.In its initial Opinion,the Court erred in
·:rec.ting ~he checking account .as a two-party account,and,in the Supple-
ne~al Op~nion,the Court properly recognized that it was a three-party
c..cc:unt,hut found that it was a "convenience account"created for the
Epe:ific purpose of paying the hospital charges for eye surgery performed
en Miss Rcbb,the depositor and,thus,ordered the decec.ent had no interest
im -:::le account which would be subject to tax.
Acc)rdingly,you are hereby authorized to amend ~ur records to con-
f")rI!L with ·:he Order of Court .and we will make appropriat~changes to ours.
Joi~Bank Account #81-4-002425,as shown ~n RCC-134 dat~d January 27,1970,
in the tot~l amount of $1,219.32 held in Pittsburgh Nati0~al ~ank with the
dece:ent's interest as one-third (1/3)or $406.44 will be declared as non-
tc..xa":le in the estate of the above named decedent.
HAE/n::
c.(:.Mr..,B.1...s·se],l Mari~o
Register of Wills
(..c.Thomas D.Gladden,
tr y yours,~if.bJl -~.iJJ()aAA
H rbert A.Brinkley,~~
Inheritance Tax Division
FOR:WILLIAM S.!3RANDAMORE,DIRECTOR
BUREAU OF COUNTY COLLECTIONS
Esquire
~~~~1"•,;,..~",J.:~'_"~''''''''.;''=i4i!M.!''$t,n;;"H:;'':;':!;;-,*'ej,.••~.,".--114 _'MW'd'LA§'.tn~·g,j-·r"""""5:?!II"'l'f~
RCC·4 (8·68)
No,8 11781
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
OFFICIAL RECEIPT.PENNSYLVANIA INHERITANCE AND ESTATE TAX
2%Tax on $$Iri:lI
6%Taxon $5,786.13 $347~20 1111
representing Pennsylvania Inheritance or
Estate Tax due from the following estate:From:PIT~SBURGH NATIONAL BANK -EXCR.
.I
Add
6 SOUTH MAIN STREET .
ress I
.lvASHINGTON,PENNSYLVANIA 15301
dollarsONEllUNDREDFIFTY-TWO and 90/100 ....-------------...---------------RECEIVED
63-69-1390 12.17-69FileNo..Date of Death I 15%Tax on $$II
Date of Payment NQVll1eber 3,1971 I
$--------Name of Decedent CHARLES M.HUGHEY a/k/.
%Tax on $$111I1
Estate Tax,Act of
May 7,1927
County \iASflINGTON I
Remarks:
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TOTAL TAX CREDIT P
Less five percentum of tax if rev.
paid within three months after Bal,
date of death
Plus interest at the rate oi,~%from 3-17..11
to Date
347.20pA.200.00
Du.e.147.20
$~
$5.70
1111
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152.90
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY.PENNA.
ORPHANS'COURT DIVISION
CHARLES M.HUGHEY.Ja/k/a
HEARING ON INHERITANCE TAX APPEAL
IN RE:
ESTATE OF
~CHARLES McCORMICK HUGHEY.!:
:(•-l .ii -C.M.HUGHEY.
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No.1390 of 1969
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II:BEFORE:
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;APPEARANCES:
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MR.KELLER:
THE HONORABLE P.VINCENT MARINO.
Judge of the said Court.
THOMAS D.GLADDEN.ESQ••of Washingto •
Penna.•representing the Estate.
CHARLES C.KELLER.ESQ ••of Washingto
Pa••representing the Commonwealth.
Friday.June 12.1970.at 10:00 o'clock A.M •
EDST.
If it please the Court,this is the time fixed
CJ for the Inheritance Tax appeal in the estate of Charles M.Hughey.
The appeal involves a joint bank account Or checking account which
was held in three nam es.This account was .at the date of death,
in the principal sum of $1219.32 .The assessment by the Common ealth
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was only of one third of that.And it is that one third assessment
which Mr.Gladden is challenging.At :this point we would offer in
evidence,by reference,the records of the Inheritance Tax Office
'..in the Court Hous e here in Washington,and particularly the
appraisement filed by the Commonwealth and dated January 27,
this hearing date wasIftheCourtplease,
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1970.
GLADDEN:
:0~originally scheduled for March,but because of the fact that Miss
:0-c~Robb was in Florida and not available,by agreement of counsel and
:ailJ~:with the approval of Your Honorable Cou Ii,we have set today as
And the estate is that of Charles M.Hughey,who died testate on
the time for hearing on this matter.I would add that the estate
December 17,1969.Pittsburgh National Bank is the Executor of
number,file number for the county of Washington is 63-69-1390 .
The amount is $406.44.That is one third of
What is the amount of the Commonwealth
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oII.III~THE COURT:
II:::>ou appraisal?
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the amount which was in the checking account.
THE COURT:$406.44.That is one third of the bank accou t.
MR.GLADDEN:Yes,Your Honor.And I have in Court this
morning Miss Robb,whom I would like to call to the witness stand.
THE COURT:j{ou may.
LAURA ELLEN ROBB IS CALLED AND SWORN.
DIRECT EXAMINATION BY MR.GLADDEN:
Q What is your name?
A Laura Ellen Robb.
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Q Where do you live,Miss Robb?
A Venice,Elorida.
~Q How long haveyou been a res ident of Venice,Florida?
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:iii=A I'm not quite sure ..Between eight and nine years.
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:i!~Q A nd a re you the owner of prOp erty in Florida?
Ii!2~A I..am.
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Do you own your home there?
I do .
Prior to moving to Florida,Miss Robb,whe re did you reside?
fA·Washington.
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And were you a resident of Washington County for your entire life
prior to moving to FlOrida?
Washington County?
Yes.
A Yes.
Q And what was your employment when you were a resident of Washi on,
Pa.?
A Teaching in the pu blic schools.
Q Would that be Washington High School Or Washington School System?'
A Yes,Washington High School.
Q And did you then retire and move to !Florida?
A I did.
Q Now how are you related,Miss Robb,tb~·tthfStdecedent,Charles M.
Hughey?
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Mrs.Hughey is my niece.
Would that be Rachel D.Hughey?
Rachel Douglas Hughey.Dr.Hughey was my personal doctor.
He was your doctor as well as your nephew 9Y marriage?
Right.
You came to McDonald,Pa.where Dr.Hughey lived in April of 196 ,
I believe,for a visit?
Yes.
What was your exact purpose in coming to McDonald at that time?
I was to have an eye operation.Dr.Hughey was taking care of me,
the hospital arrangements and soforth.
Through consultation with Dr.Hughey,you were arranging for an
eye operation.Is that a fair statement of what you have said?
Yes.
Where was the eye operation to take place,here in---?
No;in Pittsburgh.Mercy Hospital.
Before coming to McDonald from Florida for the eye operation,
did you do anything in respect to funds,money?
A I made a deposit in the McDonald bank so that the °ll3Iughey's wouldn t
h ave any expense in connection with the operation.
Q You brought lmoney from your account in Florida to the McDonald
office of the Pittsburgh National Bank?
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Yes.
And did you deposit it there in a checking account?
It was in a checking account.
Do you have any approximate idea of the amount that was deposited
in the McDonald Bank when you came here?
The amount has slipped my mind,but it was,I think,around $2,00
And did you make any arrangements with your niece about having h r
name placed on the checking accoj.lnrt:':?
Mrs.Hughey was to use the account to pay any expenses;
Foryour operation?
FOr the eye operation.
Do you know how the bank titled the account?
It was Laura E.Robb and Rachel D.Hughey and Charles M.Hughe .
Now is that Dr.Charles M.Hughey,the decedent?
Yes.
But the purpose of the money,as you stated,was for the expenses
in connection with your eye opeT-Q:tion?
It was .
Did you then have the eye surgery?
I did.
And did you recuperate in Mercy Hospital in Pittsburgh?
I did.
And in t he Was hin gton Manor?
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Yes.
And did you recuperate also in McDonald?
Yes.I spent some time there.
Now during the period of your recuperation,did you write any checks
on this account for your expenses that you know of Or can lI'ecall ?
I don't--I think the expenses were---thechecks were signed by Mrs.
Hughey and Dr.Charles.
You don't have any of those checks with you?
I didn't bring them with me.
You did not sign them,is that cOrrect?
No.
They were signed either by Doctor Or Mrs.Hughey to [llay your
expenses?
ThatI S right.
Now did you then return to Florida?
I retu'rned home to Florida.
And during the tim e thatyou were in Florida before returning to
McDonald in December of 1969,did you write any checks on thi's
account?
I did not.
When Dr.Charles died on December 17,1969,did you come to Mc onaU
for the funeral?
A I did.
Q Did you stay for a period of time after the funeral?
A Yes .
.Q When you were in McDonald,did you visit the McDonald Office of
the Pittsburgh National Bank ?
Yes,and checked out the balance of the deposit,the bank acoount.
(Stenographer marks Appellant's Exhibits "A"and "BI
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I have in my hand and I am going to show you what has been labled
Exhibit "A"and ask you if you can tell me what that is?
It's the check to clos e the account that I had in the McDonald Bank,
Pittsburgh National.
And is the signature that appears on that check your signatore?
Laura E.Robb is my writing.
And is the date that of December 29?
Yes.December 29 of last year.'69.
What is the amount?
$1.219.32.
I show you also what has been marked Exhibit "A"and ask you w ha
that is?
That's the statement from the McDonald Bank,Pittsburgh National
Bank of McDonald for the balance that was in the bank in their
bank.$1,219.32.
Q And does that statement---
.A That clases the account.
Q Show that the account is \closed ?
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A Yes.
Q Now,Miss Robb,when you came to McDonald and made the deposit
in the Pittsburgh National Bank,what was the reason for making thE
deposit there?
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I didn't want Doctor Or Mrs.Hughey to have to pay any of the expen es
fOr the eye operation I was tohave.
Was the money then deposited there by you for your own expenses?
Tha tl s right.
And did you intend in any way Or was it your intention at any time
to make a gift of that account to any person?
I would like to have,but I couldn't wOrk it out that way.
In other wOrds,the money was placed there fOr your medical expenses
Do you remember the date on which this account was opened,Mrs.
Robb?
,I-.It was December,but I'm not just SUre of the date.
Q My figures indicate here that the account was opened on April the
~!Oth,1969;would that have been about the time you put the money
into the bank ?
A Yes.
Q Now the date of death in this case,YOur Honor,for the record,
was December 17,1969.We would point out that is well within the
two-year period.Miss Robb,what other close relatives do you havE?
A Well,thereare two Mrs.Hughey's,Mrs.Charles Hughey,the one
that's on this account,and Mrs.James Hughey.They are both niecE s
of mine.
Are they your closest living relatives?
Yes,'I would say they are,with some others.But they are the clos st.
When Mr.Gladden asked you whether you intended to make a gift
to them,I think,to this Mrs.Hughey,I think you said you I d like to
but you weren't able to at that time.
No,I wanted her to use the account but she refused to do that.
Tha t was what I meant.I can't ever repay them and I would like to
en/I:have had her use it.IdI-~.~.~As I understand the situation,the account,checking account was
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l-ll:~opened in such a fashion that anycone of the three of you could have
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Q And that as a matter of fact,probably all three of you did draw
checks and make payments out of the account.
J..Absolutely.
Q Did youhave any understanding as to what would have happened to
the money in the account if something had happened to you in the
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Course of the opearation?
A It would have gone to Mrs.Hughey;she's my niece.
Q If it please the Court,we offer here into evidence a copy of the
deposit agreement in connection with the account,which reads in pap:-t,
"If this account is joint,we agree with each other and the Bank that all
deposits now Or hereafter made in it shall be owned by us as tenant.
by the entireties with the right of survivorship if we are husband an~
wife,and otherwise as joint tenants with the right of survivorship aId
not as tenants in common,and in either case shall be withdrawable
by appropriate order signed by either of U9,unless the Bank has
received written notice from either of us that the signatures of
both of us thereon are thereafter required.Upon the death of either
of us,the surviving tenant shall be the sole owner of the account.11
And there is other language which is customary in a deposit agreen ent
iiia:~of this type.We will ask that it be marked and offered as an exhibita:oII.IIIa:fOr the Commonwealth.I-a::::I8 {Stenographer marks Commonwealth's Exhibit 1).
oJcl:~Q I note that there a re three signatures on this photocopy of the agreeILo
ment and would this signature of Laura E.Robb,that would be your
signat ure?
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Yes.
Rachel D.Hughey,that would be the signature of your niece?
Right.
Charles M.Hughey,that would be the signature of her husband.
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A Yes.
Q I have no further questions of this witness,YOur Honor.
MR.GLADDE N:If the Court please,I have no further
questions.At this time I wauld move that the Exhibits 'IA"and "B"
that were presented by Miss Robb be admitt-ed into evidence in this
move that Commonwealth Exhibit 1 be admitted into evidence.
case.
KELLER:
GLADDEN:
Miss Robb,you may step down.
We have no objection and in turn,we would
All are received in evidence and made part
And I would have no objection to that.
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Q of this record .
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vations about this.This is a very common type of a case in which
law is,particularly where a checking account is concerned and whe E
there have been many before this COurt.
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Your HonOr,I would just make one Or two ob er-
My understanding of the
there is a deposit agreement which states it as clearly as thatone
does,that the making of the account repres En ts the making of the
gift.That it doesn't make any difference whether the money comes
all from one source and it really doesn It make any difference whet r
just one perSon makes the withdrawal,although in this cas e sever
people did.Miss Robb has indicated here that it was her understan
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that if anything had happened to her that the money wo uld have gone
over to her niece.
THE COURT:That follows as a matter of law.I can't see
where that is pertinent.Her understanding wOuld have to be necess rily
what the law is.
I MR.KELLER:Yes .
the law would be what the account says.It wouldn It matter what the
that is provided Or that follows the law,whatever the law is.And
understanding was on that.The whole question here is,the pertine t
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COURT:If there is money remaining in the account,
to this latter is because Mr.Gladden here has offered evidence whi h
her intention was.In other words,if something happened to her
as a matter of law and we think it is.The only reason I referred
to the ultimate destiny of the money if something happened to her,
We agree that that matter ought to be control ed
a special purpose.And I merely am referring to her statement as
regardless of the agreement.
issue is whether Or not this is a special account for a special purpo e,
her understanding of that as being germane on the subject of what
he hopes Will show that they intended this as a special account fOr
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she fulliy intended that it go to he r niece.And we thank this tends
to corroborate the wisdom of the rule,which has been almost
universally applied that in accounts of this kind,the creation of
the account---
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(At the direction of the Court,off-the-record discussion was not
recorded by the stenographer).
(Proceedings Closed).
J.
The foregoing record of the proceedings upon the hearing of the
I hereby certify that the proceedings and evidence are contained
above cause is hereby approved and directed to be filed.
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~fully and accurately in the notes taken by me on the hearing of the above ca se,
~c=zi and that this copy is a cOrrect trnascript of the same.
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