HomeMy WebLinkAboutOC1970-0335 - ESTATE OF KURTZ JR"".
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1.k".ARL C.KU!~Tl,JR.,of the Boro-a.b 01 Ea.t
WashlqtOA,Co.mty of Wa.hiqton,Commonwealth of ?enaaylvaDla.do
make thl.my VilU.he..eby r.voklng any .aDd·aU WUb at any tllnC M ...aGlo...
matle by me.
fIRST:Icllrcc:t that the up.Ule.of my lao.IU...1 and
Iaaere,l be pald out of my .Ilalc a.'OOD a.may be convolll.Dt atMI"my ioatll•
•'.SECGN 0:1 !lIve and be~\1e.th to my wHe,JANIC&LYLE
KURTZ,all tanJible per.onal propert"h lzicluJlua but not llmitecl to b•••bold
Jewolry.pel'fJcnaal automobUe.and personal effect.,II aDY,which 1 may own
at abe time 01 my de.th,tOlether with any pollelo.of In_uraDt:e tMreon;
PJlOVlDi:D,bowever.U~al.If '(l'lY wife should fail to il.1fvlv~me for a ,.rlCHi 01
elaey (60)clays,1 ~lve and bequeath to my lur.tns children 10 Il'uacll of ••tel
,rope....,a.they or the porIon Mving cuatody of allY of them may a.lact,bl
/
ow:1l .harel as ti1ey may deterf~li~e,Ilhld tbe ;••t oflald property abll b.sold
aacl tbe proceeda added tQ my reeldnary estate.In the e vent any of my children
ahowel tboa be a mlnor.I aut.hodze my i:.x{l.;,lJ.tur to cieHv.,.such rnLaor'a .har.
f
01 ..lel property.,without bond,to the per,on heviA,c:ult~y of auc"minor,and
the fecal?,of l!uch pe non sull ~Je a cQn,plGt~<ii,char,e of .11 obU.atlona of
THU<.O:AU th~re.lciue of my propet>ty,r.al and perloul.aad
..ber.....lit\aa~e.lilve,devlaeand b.~I.l••th to MELLON NATIONAL aANl<
AND TR.UST CCMFANY.IN TRUST,to be adeled to aDd forma part 01 the tru.t
or tnlato unde,-tn.t c:ertaln tY\suraDce Trual A,reemeD'already created by me
.~.ther pr\o:'to ')f Jub••quent to the elace of tb#..G:ltec:ution 01 Uli.Will,er•.lll
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tbe e"Qnt that .uch tru.t .bould ftot bet in exi.t.nce at the tlme 01 my cteatb,
'0 be held by .aid Tr\Ulte.UIlder and 'l.lbJec.t to the term.aDd condition.of
a tnat,which tenn.alul condltlO1ll eball be .uctly tu .ame a.tho.e
apeclll.4 la my afere.ald la.uraace TruD'AI ..temeat a.it exl.teel at the
tlmo of the cxee"tlOll 01 thl.my WU1,0"01 t!ae la.t Codicil hereto,.ith llke
,tlect a.1I aald term.aDd eoatlltioa......let forth aad lacorporat.et baNta
ft!'batlm.
FOURTH!I a,,.lllt MELLON NATIONAL BANl<AND TRUST
COMPANY I:xteutor of thh my Will..I ,l"e .ad 'r&llt to my Executor,la
adelltloa to the authority collferr,d by law,the power to lieU aa,or all 01 m,
/.properly,roa1 01'poreona1,at pul»Uc OJ'prlYate .ale,at ••cla ttm....loJ'
.uh price and UpOIl .uch tonne aad c:on4ltloaa a.It may ••e Rt,01'ta ita
41.credoD to retaia the .ame for dl.tributlon ID kind,a"ct the power,but DOl -I
tile daly,to IIl"eDt &Dy ca.h without being Unl1ted to "le,a1"lftve.tm.atl.
FIFTH:ID ta..event any bll.ine:u iutare.'ahould be an ••••C
01 my ••tato,whether the .ame involve.a proprietary lnter.at,..part"or-
Ildp laten.t 01'Itock in a corporation wllolly owned or controlled by ....e.
l.lItllor'·...myS:xecutor to continue 'aid business until such time a.tho
Eacvtor la ttl dbcr.tloll 8hall deem it advl.able tQ .ell or llquldate ~
lam..My Ezecutor .hall have all righh and pOlllere til ewmectiOtl wit"
lub bu.lDe••a.I had when living,including specifically the powe..,at a"y
thl'la aDd fJoom time to time,to operate or job,in tile ope rallOIl of the .amo
al •,olnS concern,to form ;>1're.t~r01 a lenera1 or llmlted partDer.hlp,
to bUtOrpo...te 01're.hlcorporate.and to liquidat.or .ell the same or aftY
part thereof,.s h in Ito 1010 dilcretioB deem.advia&bt.lor tbe "r.t latere.t.
01 my efltate aDd of the beneficiarl••thereof,witbout the nec•••ity 01 aay
..
order of court and witbout a8Y liabillty for 101.re'1I1t1as from the operatloza
01 .aid bu,ln.e.except where luch 101.t.the r....t otero••ne,ll,ence or
frawl Oft the part 01 thl!Executor.For any .crv!ce.NIlOored lD cOIUMctlOll
with .aid bll.lneo.,the l£xecutor 'hall be e1'ltltlecl to r.colve ouch aclclUloaal
•1.•
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complli.nt1011 a.may 1M commOD.urate with I~ch .omcce.
SIXTH,1 dbect that aU e.tate,lDberleanco alUl other "'0.
in the DatUl'e thoroof,tOlothel'with aDy intere.t thoreon.becomlD8 ,.,abIG·
Mcaae.ot my death with 1'8.,eet to the pl'Operty.coutltudlll Illy II'OD'
ootate for 4.eeth ta_P1l..,0108,whotbor 01'ftot oull property pa••••UDder
thlo WIU,.hall bet paid from tho residue of my cotate pao.llll under Articlo
ThlI'Cl .reof;&ad no 10.atee 81'dovle••01'aDy periOD bavllll a "Ilendal
lateroot la an,ouch property.whether uder Ihi.Win or aDy codlcil thoreto
01'otborvlao,ohaU ot aDy tlmo be reqalro4 to I'of\m.uJ part of .1Ic.b taxes.
1D the akolute ell.crolla of my hea'Glol'ouh .....may b.pald lmmoellatel.,.
01'the payment of tax.a _futur.01'..emalD40r l,uter.eta may be poM,o.d
and1 tM time poI.Is.loa tileroof accrHD to the bOllotiel.do••la wlll4 ..OIl'
loch tonG ,ban bo paid by tbe Trulte.out 01 the prinelpal ~tu t.._t .ubject
IN WITNESS WHEREOF,J hav.herelJDto let my baDd and
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10th day of Uct.•1958.--------
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___/_5I_I_F_.a_r_l_<_:;_._K_'"U_r_l_;{,_,_J_,_'•-'(S&AL)
5l.ned.sealed,published and declared by EARL C.KURTZ,lB.••
the To.tator above flamed.as aDd for bob Will Ln the preeeftce of U'".ho,
at his reqMGt.III hi.presonce and in the pre.ence of each other.have bO ..G.
/s/James.C.McCreight
Aclclre..Washington,F'a.
/5/Cha:-les W.Campbell
AddroGs Was hi ng tun,Pac
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IN THE COURT OF COMMON PLEAS,WASHINGTON
COUNTY,PENNSYLVANIA IIJ../:)~...s A /9 7~\Od'D~'.::::'V ES~TE OJf IT .
.EARL C.KURTZ,JR.,DECEASED
FIRST AND FINAL ACCOUNT OF
MELLON NATIONAL BANK AND TRUST COMPANY
EXECUTOR
BALANCE DUE -';'
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f/()r::1>Uj btl Statute qr,ri ftu/~01 Court,a,evidenoed bv proof.'her~.:)[:filed !.O No,to 3 -70-'010
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JAMES C.McCREIGHT,Esquire
McCreight,Marriner and McCreight
Attorneys-at-law
Washington,Pennsylvania
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IN THE }:OURT OF COMMON PLEAS OF WASHINGTON
.COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
.NO.
ESTATE OF
EARL C.KURTZ,JR.,DECEASED
FIRST AND FINAL ACCOUNT OF
MELLON NATIONAL BANK AND TRUST COMPANY
EXECUTOR
BALANCE DUE -$141,855.30
Fee -
Fi1edl<--------
J6MES C.McCREIGHT,Esquire
McCreight,Marriner and McCreight
A£torneys-at-1aw
Washington,Pennsylvania
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IN THE COURT OF·COMMON PLEAS OF WASijiNGTON ,COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
NO.3350£1970
ESTATE OF EARL C.KURTZ;JR.,DECEASED
FIRST AND FINAL ACCOUNT OF
.MELLON NATIONAL BANK ANI:·TRUST COMPANY
EXECUTOR June 26,1970
SUM MAR Y
103.285 56
$203,888 40
87,138.19
$93,496.05
23,254.16
$103,280.39
5.17
SCHEDULE·"A"
PRINCIPAL-PERSONALTY
Page 5
from Income':
Disbursements Page 10
Amount transferred to Income-".
Realty Account for expenses
Receipts
Amount transferred
Personalty Account
Amount transferred from
Principal~Realty Account
Balance $100,602 84
SCHEDULE""B"
INCOME-PERSONALTY
Receipts Page 12
Amount transferred from
Income-Realty Account
Disbursements
Amount transf.~rred
Personalty Account
and inves tJnents
Page 13
to Principal-
for expenses
$130,960.11
"3,084.94
$18,979.82
87,138.19
Balance
$134,045 05"·
106 118 01
27,927 04
SCHEDULE "c"
PRINCIPAL-REALTY
$36,705 75
$126.17
23,254.16
Page 14
Page 14Disbursements
Amount :ransferred to
Princip9l-Personalty Account
Receipts
Balance 13,325 42
SCREDULE "D"
INCOME-REALTY·
Page 15
from Principal-
DF:kh
Receipts
Amount transferred
Personalty Account
Disbur~ements Page 17
Amount transferred to Income-
Personalty Account for payment
$4,688.2.4
5.17
$1,608.q7
3,084.94
$4,693 41
4 6Q1 41
Balance
NET BALANCE
000 00
$141,855 30
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..Balance consists of the following:
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PRINCIPAL-PERSONALTY
Accounts receivable retained at sale per
Supplement Agreement Schedule "A"$000 00
~_..
Cash due on sale to Rock of Ages per
Supplement Closing Schedule "B"217 74
Temporary Investments:
CIT Financial Corporation
Demand Note $20,000 00
Ford Motor Credit Company
Demand Note 29,000 00
General Electric Company
Demand Note 20,000 00
United States of America Treasury Bills,
dated 1/2/70
$22,000.due 7/2/1970 21 106 94 90,106 94
!Cash advanced
(See Exhibit No.1 Page $10,000 00
,
Cash on hand 278 16 10.278 16
"$100,602 84IINCOME-PE RSONALTY
Cash advanced
(See Exhibit No.1 Page $27,627 66
!Cash on hand 299 38 27,927 04.
PRINCIPAL-REALTY
I Property situate 267 East"Maiden Street,!Washington,Pa.13 325 42,
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I $141,855 30I'.
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ISCHEDULE "A"
PRINCIPAL-PERSONALTY
1961
Aug.
1961
Aug.
Oct.
Dec.
1966
Aug.
,
·'19.61
Apr.
1962
Mar.
Receipts
11 Inventory filed
Additional Assets
3 Treasurer of the United States,.Refund of
overpayment of 1960 joint income tax
25 F~rgo Oils Limited,Alberta,Canada
23 shares Common Stock
25 'Commonwealth of Pennsylvania
Refund of Use Tax
8 Morris Insurance Agency
Unused premium due to cancellation
5 Bloom,Bloom,Rosenberg and Bloom,
Payment of distribution.share in small well
located in South Strabane ,Township
Exchange of Assets
3 Received 50 sfares Chanin Building,15%
3rd Mortgage Bonds,Registered,
due 9/1970 $65.00
in exchange for:
50 shares Chanin Building Lexington
Avenue and 42nd Street Corporation,
New York,1%Third Mortgage,
,Leasehold Cumulative Income Bond,
due 9/1945 65.00
Gain on Sale of Assets
20 Net proceeds sale $50.Chanin Building
Lexington Avenue,3rd Mortg~ge Leasehold Bonds,
due 9/1970 at 135.$66.95
Carrying value 65,00
$2,622 49
66 84
352 31
8 71
18 00
·$81,661 29
$3,068 35
000 00
1 95
1970 ~in on Conyers ion of Assets
Mar:19 Sole Propr1etor~hip known·as Kurtz Monunent
Company
1/7/70 Initial payment by Rock of Ages
under Sale Agreement $3,200.00
1/15/70 Second,payment under
Sales Agreement 13,000.00
3/19/70 Final payment under.
Sales Agreement 16.264.99
$32,464.99
Considerati09 by bill of
sa1~,dated 3/11/70
Carrying value
FORWARD
- 3 -
217.74
$32,682.73
23,918,27 8.764 46
$93,496 05
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1963
Dec.31
'~1964
Dec.31
1965
Dec.31
000 00
$93,496 05
$93,49(),05
000 00
000 00
000 00
000 00
000 00
000 00
000 00
000 00
'000 GO
$000 00
I
oss.
$2,000.00
2.000,00
$2,000.00
·2,000 .00
$2,000.00
2,000.00
eres t ill
$8,000.00
8 ,000..00
erest ill
$1,000.00
1,000.00
terest in
$11,000.00
11,000.00
$2,000.00
.2,000.00
t Compar.y
$5,000.00
5.000.00
erest ill
$7,000 ..00
7,000.00
ates .of .
edited
$19,263.20
19,263.20
ship of
wn
$51,081.73
51.081.73
Conversion of Assets Without Gain or L
Proceeds sale $2,000.CIT Financial
Corporation Demand Note at 100.
Carrying value
Proceeds sale $2,000.C IT Financial
Corporation Demand Note at 100.
Carrying value
FORWAR.D
13 Withdrawal of $8,000.Deposited at Int
Mellon Bank
Carrying va lue
BROUGHT FORWARD
Miscellaneous
To reduce carrying value of Proprietor
Kurtz Monument Company by Cash withdra
for .payment of bills
Carrying value
8 WithdrawaL of $11,000.Deposited at In
Mellon Bank
Carrying value
Proceeds sale $2,000.C !T Financial
Corporation Demand Note at 100.
Carrying value
13 Withdrawal of $1,000.Deposited.at Int
Mellon Bank
Carrying value
12 Withdrawal of $7,000.Deposited at Int
Mellon Bank
Carrying value
20 Proceeds sale $Z,OOO.CIT Financial
Corporation Demand Note at 100.
C~rrying value
13 Proceeds rede~tion $20,000.United St
America Treasury Bills,dated 8/14/69,
due 2/13/70 at 100.,less increment cr
to income
Carrying value
20 Proceeds sale $5,000.·Commerica1 Credi
Demand Note at 100.
Carrying value
1966
Apr.
1967
Jan.
1968
Mar.
Dec.
1970
Jan.
Feb.
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1963
Sept.
1964
Jnn.
1965
Jan.
1966
Jan.
Feb.
1968
Sept.
Dec.
1970
Jan.
Feb.
.,
BROUGHT FORWARD
Purchase of Iemporary Inyestments
19 $2,000.CIT Financial Corporation
Demand Note at 100.
2 $2,000.CIT Financial Corporation
Demand Note at 100.
4 $2,000.CIT Financial Corporation
Demand Note at 100.
3 $2,000.CIT Financial Corporation.
Demand Note at 100.
23 $20,000.Deposited at Interest in Mellon Bank
24 $5,000.Commercial Credit Company
Demand Note at 100.
20 $7,000.Deposited at Interest in MeiLlon Bank
12 $11,000.CIT Financial Corporation
Demand Note at 100.
16 $13,000.Ford Motor Credit Compariy
Demand Note at 100.
13 $9.,000.CIT Financial Corporation
Demand Note at 100.
18 $20,000.General Electric Credit Corporation
Demand Note at 100.
Cash expend£d re purchases
Amount transferred from Income-Perscnalty
Account
Amount ~transferred from Principal-Realty
,Account
- 5 -
$2,000 00
2,000 00
2,000 \lO
2,000 00
20,000 00
5,000 00
7,000 00
11,000 00
13,000 00
9,000 00
20 000 00
$93,000 00
93 000 00
$93,496 05
000 00
$93,496 05
8J,q8 19
2 254 16
$203,888 40
SCHEDULE "A"
PRINCIPAL-PERSONALTY
Disbursements
1970
June 26
1960
Aug.8
8
1961
Jan.24
Feb.6
Apr.10
Family Exemption
Jatrlce Lyle.Kurtz,Widow
Administrative Expenses
Observe Publishing Company:
Advertising grant of letters
Legal Journal:
Advertising grant of letters
Fether1in and Carl:
Appraisal fees
Sterling National Bank and Trust Company of
New York:Transfer fee
Internal Revenue Service:
Income Tax on income,credited to p:rincipal
for year ending 9/30/60
$10 00
10 00
.150 00
1 00·
1,702 32
$1,000 00
20 Expense;s re property situate
267 Eatt Maiden Street,Washington,Pa.:
12/6/60 Henry G.Hood and Sons:
Fire Insurance $116.292/9/61 Henry G.Hood and Sons:
Fire Insurance 7.80
4/18/61 B.E.York Agency:
Fire Insurance 130.00
4/20/61 R.R.Campbell Agency:.
Fire Insurance 9.71 263 80
3/27/61 R.A,Paynter,Incorporated:
Liability Insurance $12.56
3/27/61 George M.Cha11ener,
Incorporated:
Fire Insurance 10.00
4/14/61 C.N.Phi111 ps and Sons:
Roof repairs 69.36
8/9/61 1961 City and County Taxes 97.31
10/30/61 Sch:Jol ,Taxes 133.77 323 00I
Oct.30 Expenses re property situate
12 Jefferson.Avenue,Canonsburg,Pal (Vacant):
Nov.3 Mellon National Bank and Trust Company,
Washington Office:
Reimbursement for photostats :
I 7 00
Dec.12 Guaranty Trust CompAny of Canada:ITransfer fee 90
FORWARD $2,468 02 $1,000 00
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1963
.Mar.
1965
Jan.
1966
July
BROUGHT FORWARD
13 Mellon National Bank and Trust Company t.
Wa shington Office:
Reimbu~sement for telephone call to Ve=mont
15 .Internal Revenue Service:
Income Tax ,:m ·income credited to princ::'pal
for year ending 9/30/64
26 Expenses incurred re acquisition of land
267 East Maiden Street,Washington,Pa.,
as foliows:
5/28/6L Donald A.Morrow:
Su:vey of·ground $107.00
4/18/66 .J.D.Woodward;Recorder
of Deeds:.Purchase
Pennsylvania Realty Transfer
Tax Stamps 85.00
Ci ty of Washington:.
Realty Transfer Tax Stamps 85.00
7/26/66 McCreight;Marriner and
McCreight:
Professional service 128.75
$2,468 02
5 15
745 82
405 75
$1,000 00
22 Mellon National Bank and Trust Company:
Reimbur;ement for telephone calls to Vermont
Sept•.
1967
Jan.
1968
Oct.
1970
Jan.
7 McCreight,Marriner and McCreight:
Attorneye),fee
9/20/61 Pa}~ent on account
9/7/66 Balance in full
13 Internal Revenue Service:
Income rax on profits for year 9/30f66
18 B.E.YJrk:Appraisal fee
:$2,000.00
1.600.00 3,600 00
750 12
100 00
28 38
22 Register of wills,Washington County,
Court costs,as follows:
8/8/60 Cost of letters
1/18/61 One Short Certificate
1/25/61 One Short Certificate
2/22/61 Filing fee
8/14/61 Filing Inventory
8/29/61 One Certified Copy of Will
5/31/62 One Short Certificate
6/28/62 One Short Certificate
12/10/65 One Short Certificate
4/4/6i Le~ters Testamentary
Short Certificate
1/16/70 Two Short Certificates
FORWARD
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p.:l.:.
$23.50
l.00
1.00
8.00
13.0C
6.5C
l.OC
1.00
1.00
1.00
2.00 59 00_
$8,162 24 $1,000 00
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1962 Loss an Sale of Assets
Mar.14 Net proceeds sale 23 shares Fargo Oils,Limite~,
.Alberta,C£nada,Common Stock
at 3&125 $66.39
Carrying value 66.34
18 Net proceeds sale 10 shares First National
Bank and Tr'.1s t Company of Waynesburg,
Waynesburg,Pa.,Common Stock
at:110.$1,099.06
Carrying value 1,100.('0
30 Hilton Carte Blanche:Charges
30 E.Cramblet,Tax Collector:
1960 Borough and School Tax on joint
owned property (residence)
72
11 94
3,423 78
$1,000 00
14,738
$19,"1'74 44
$8,162 24
6 576 48
$45
10 5S
94
$30 00
2,276 78
1,100 00
17 00
$413.10
67 68
280 32
$761 10
,
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$49.45
60.00
$4,000.00
1,000.00
1,576.48
Other Debts
Atena Insurance Company:
Premiums re policy on life of
E.C.Kurtz,Sr.through 9/1961
FORWARD
Preferred Debts
Dr.Bernard H.Berman:
Professional services
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Lewis DexteI,M.D.:
Professional services
Dwight Emar)'Harken,M.D.:
Professional expenses
Graham p.·-Cowieson Funeral Home:
F';1neral expenses
BROUGHT FORWARD
Mellon National Bank and Trust Company:
Compensation as Executor
9/29/61 Payment on account
12/18/62 Payment on account
6/26/70 Balance in full
N~t proceeds sale $100.Greater Canonsburg
Industrial Development Corporation,2%
Series "A"Bonds,due 2/1985
at 50.
Carrying value
12
26
1960
Sept.9
Nov.3
23
Dec.13
1960
Sept.30
Apr.
May
1970
June
31 Mellon National Bank and trust Company,
Washington Office:
Coumercia1 Loan Depa~tment .
31 Mellon National Bank and Trust Company,
Washington Office:'
Monthly installments ,ending 1962
31 E.C.Kurtz,Sr.:
Installment payments from 8/1/60 through 3/1/67
31 Accrued taxes owing at date of death
31 E.C.Kurtz,Sr.:
Insta1~ents on note during period
8/1/60 through 1/1/64
(Origine1 amount of note $7,288.33,remaining
$3,088.~3 was cancelled at death of
E.C.Kurtz,Sr.by terms of note)
10 ,000 00
32,841 45
793 84
200 00
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69,791'43
Other Taxes
16 Internal ReVE,nue Service:
In full of Federal Estflte Ta~per return
Form 706,fi led $7,099 42
1961
Oct.
1962
Nov.7 Register of Wills:
Payment ~f account of Pennsylvania
Tax,bei~g 2%on $4,296.50'
Interest 7/22/61 to 11/8/62
FORWARD
- 9 -
Inheritance
$85.91
6.68 2 61 192'03
$96,157 90
BROUGHT FORtJARD $96,157 90
1961 Miscellaneous
Aug.3 Mrs.Jenice S.Kurtz:
Refund 'of overpayment of 1960 Joint Income Tax $2,622 49
Transferred to Principal-Realty Account
following purchase of land
$103,280 39
Amount transferred to Income-Realty Account "I
for expenses:5 17
$103,285 56
.'
-10 -
\
1970
Feb.
SCHEDULE "B"
INCOME-PERSONALTY
Receipts
Di.yidends
First National Bank and Trust'Company of
Waynesburg,Waynesburg,Pa..
10 share~1/2/61 to 1/2/62
Interest-Bonds
Ch~nin Building Lexington Avenue,1~3rd
Mortgage
$50.3/1/61 to 3/1/62
-Greate~Canc~sburg Industrial Development
CorporiLtion,2%
$100.'7/22/60 to 2/1/62
United States of America Treasury Bill,
dated 8!14/69 '
$20,000 ..Increment to 2/13/70
Interest-Demand Notes
CIT Financial Corporation Demand Note
Interest earned during the period'
9/19/63 to 6/3/70
Commercial Credit Company Demand Note
Interest ,earned during the period
9/24/68 to 12/20/68
Ford Motor Credit Company Demand Note
Interest earned during the period
1/16/70,through 5/31/70
General Electric Credit Company Demand Note
Inter~st earned during the period
2/18/10 through 5/31/70
Interest-Temporary Deposits
Deposited at Interest in Mellon Bank
Interest earned during the period
2/23/66 through 1/12/70
Miscellaneous
5 KurtZ,Monument Company:
10/11/61 Comnonwealth of Pennsylvania,
Refund Use Tax after 7/20/60 $845.73
2/5/70 United States of America
Treasury Bills,dated
8/14/69
$20~000.,due 2/13/70 19.263.20
$1 35
3 05
736 80
$1,082 84
70 15'
640 56
443 35
,$60 00
741 20
2,236 90
1,271 .88
FORWARD
-11 -,
$20,108.93 $4,309 98
i
I
,
I
,
BROUGHT FORWARD $20,108.93 $4,309 981970
Feb.5 2/5/70 United States of America
Treasury Bills,dated
1/2/70.
$22,000.due 7/2/70 21,106.9~
Cash through 9/30/69 56,722.12
$97,937.9;
Income earned
10/1/69 through 10/31/69 3,973.2l
$101,911.20
Depreciation charged by
Kurtz Monument Company
through 12/31/69 24,594.03 $126,505 23
i16RefundWorkman's Compensation for year 1969 106 35
Apr.14 Interest a11:>wed by the Internal Revenue ServiCE:
,Refund of 1967 overpayment on ,filing quarterly
wage Form 941.38 55 126 650 :13 f
$130,960 11.
Amount transferred from Income-Realty Account 3 084 94
$134,045 05
I I
,
-
,
!
,
-12 -,,
,
1961
June
1968
Apr.
1969
Nov.
1970
June
SCHEDULE ''B"
INCQME~PERSQNALTY
Disbursements
Administrative Expenses
5 Internal Revenue Service:
Interest on 1960 Fiscal Year Fiduciary Income
Tax for period .1/15/61 .to 5/5/61
1 Treasurer,Washington County,Pa.:
County Personal Property Tax for years
1961,1962,1967 and 1968
24 Internal Re~enue Service:
Income Tax on income for years
"'1961,~965 through 1969
26 Mellon Nat iona1 Bank and Trust COmpany:
Special Compensation re services in connection
with Kurtz Monument Company for period
"7/22/60 through sale to Rock of Ages,3/19/70
26 Mellon National Bank and Trust Company:
Compensation as Executor through 6/22/70
26 McCreight,Marriner and McCreight:
Attorneys'fee,re sale
Amount trans:ferred to Principal-Personalty
Account for expenses
-13 -
$26 37
16 20
·5,721 75
12,500 00
215 50
500 00
.-,.,
$18,979'82
8 138 19
$106,118 01
SCHEDULE "c"
PRINCIPAL-REALTY
1961
Apr.11 Inventory filed
, t Receipts
$20,750 OC-
1966
June 27
To increase inventory by Building and
fixtures situate 267 East Maiden Street,"
Washington,Pa.
To increase carrying value of property situate
267 East MaLden Street,Washington,Pa.,
re expenses incurred for acquisition of land
Purchase of Land,Baltimore and Ohio Railroad,
Payme,nt for acquisition of land sitt:.ate
267 East Maiden Street,Washington,Pa.,
less expenses $8,419.67
Cash expended re purchase 8.419.67
Gain or Sale of Real Estate
Proceeds sale re property situate
250 East Main Street,Monongahela City,Pa.,
to Commonwealth of Pennsylvania for a total '
consideration of'$20,800.00
Carrying value 9.750.00
Disbursements
4,500 00
405 $25,655 75
000 00
11 050 00
$36,705 ,75
1961 Loss on Sale of Real Estate
Oct.13 Net proceeds sale re property situate
12 Jefferson Avenue,Canonsburg,Pa.,to
Michael E.Kusturias for a total
consideratioll of $11,000.00 i
Buyers share '1961 Real Estate Tax 105.93
$11,105.93
Less:
Transfer Tax $220.00
Federal Documentary Stamp _--'1l:.:2:u•.,.::lo¥.O
Carrying value
232.10
$10,873.83
11,000.00 $126 17
Amount transferred to Principal-Personalty,
Account
-14 -
23 254 16
$23,380 33
SCHEDULE "D"
INCOME-REALTY
. .Receipts
Property situate 267 East Maiden Street,
Washington.Pa.
1964
Apr.
1965
Mar.
Rent collected during the period
1/1970 thro'Jgh 6/1970
Property situate 250 East Main Street,
Monongahela.Pa.
Rents andsbare of water bills receive,-
during the period 7/1/60 through 2/28/f5
Miscellaneous
13 State Farm Insurance Company,
Settlement for damage to door at rear of
building
2 Various Insurance Company,
sett1em~ntsre.fire loss
Amount ~ransferred from Principal-Personalty
Account
-15 -
$2,893 24
225 00
o 00
I. I
$1,500 00'
3 188 26
$4,688 24
5 17
$4,693 41
SCHEDULE ''D''
INCOME-REALTY
Disbursements
Proper~y situate 250 Eas t Mainl St:~eet,
Monongahela,Pa•
1970
June
1960
Oct.
Nov.
1961
May
Aug.
Dec.
1962
Jan.
July
1964
Feb.
1965
Feb.
Mar.
July
Sept.
.Administrative Expenses:
26 Accountant's compensation
Expenses re property:
31 Minco Electric:Repairs
14 R.A.Paynter,Incorporated:
Liability Insurance
5 Long-Warne Agency:.Fire Insurance
9 Myers and Myers Hardward Supplies:Fixtures
12 .Frank Rimsek:Porch repairs
29 Smith and Dougherty:
Plate Glass Insurance
20 Sun Wall Paper and Paint Company:
Linoleum
20 Leonard DePaola:
Installing linoleum
11 Robert D.Vance:
Plate G1c.ss Inlmrance
5 Eric Reed:Fi.re Insurance
17 Winco Electric:Repairs
17 Kenny Ashcraft:Repairs.
1 Allowance on rents for money orders during
period 9/30/60 to 2/28/65
5 Theodore L.Goeb1er:
Labor and materials
5 John Sminko:Repairs
5 Lawrence V.Frye:Repairs
13 County TllX'~S for years 1961,1964 and 1965
24 City and School Taxes for years 1961,
1964 and 1965
FORWARD
-16 -
$207 .24
8 58
5 17
85 36
27 00
21 60·
26 64 I
28 42
20 00
62 54
46 56·
5 50
8 67
8 25
354 00
20 80
190 21
67 79
16 64
$1,510 97
BROUGHT FORWARD $1,510 97
Property situate 267 East Maiden Street,.
Washington.Pa,
1970 Adminis~rati~e Expenses:,
June 26 Accountant's compensation
Amount transferred to Income-Personalty
Account for payments
$4,693 41
-17 -
EXHIBIT NO,1
Payments on account of distributive sh~res:
PRtNCIPAL~PERSONALTY'
Mellon National Bank and ,Trust Co~pany,
Trustee under Insurance Trust of
EaTl C,Kurtz,Jr"dated October 10,1958
for Janice Lyle Kurtz -Trust A
Ad""ancement on acc()unt of distribution
under AlI:'ticle Third of the Will:'
Cash advanced 3/11/68
Mellon National Bank and Trust Company,
Trustee under Insurance Trust of
Earl C,Kurtz,Jr"dated October 10,1958
for Janice Lyle Kurtz,Trust B
Advancement on account of distribution
under Article Third of the Will:
Cash advanced 3/11/68
INCOME-PERSONALty
Mellon National Bank 'and Trust C:>mpany,
Trustee ':Jnder Insurance Trust of
Earl C.Kurtz,Jr.,dated October 10,1958
for Janice Lyle Kurtz,Trust A
$5,000.00
5,000,00
$10,000.00
,I
Advancement on ~ccount
under Ar'ticle',Third of
as follows:
Cash ad'lJanced
9/17/65
8/24/66
3/14/67
8/7/67
11/11/67
10/2/68
9/23/69
6/1/70
of distribution
the Will,
$1,000.00
2,500,00
35n.OO
2:,00:>.00
600.00
2,,500,00
2,000.00
500,00 $11,450,00
Advancements direct from Kurtz Monument
Company for benefit of Janice Lyle Kurtz
8/1/60 through 9/30/69 $2:.25E-.68
Chartiab1e Contributions
10/1/69 through 12/31/69
-18 -
58.50
HOE,pital Service
10/1/69 through 12/31/69 $17.00
Automobile expenses'
10/1/69 through 12/31/69 29,65 S2,363,83 $13,813,83
Mellon Natianal Bank and Trust Company ,
Tru3tee under Insurance Trust of
Earl C.Kurtz,Jr.,dated October 10,1958
for Janice Lyle Kurtz,Trust B
Advancements on account of distribution
under Article Third of the Will,
as follows:
Ca~l"_advanced
9/17/65 $'1,000,00
8/24/66 2,500,00
.3/1J.+/67 350,00
8/7/67 .2,000,00
11/11/67 600.00
10/2/68 2,500.00
9/23/69 2,000.00
6/1/70 .500,00 $11,450.00
Advancements direct from KUTtz Monument
Company for benefit of Janice Lyle Kurtz
8/1/60 through 9/30/69 $2,258,68
Chartiab1e contributions
10/1/69 through 12/31/69 58,50
Hospital service
10/1{69 through 12/31/69 16,99
Automobile expenses
10/1/59 through 12/31/69 29,66 2,363.83 13,813,83
$27,627,66
-19 -
\\THE REPORTER,Evening
Wash ngton,Pennsylvania
PROOF OF PUBLICATION
OBSERVER PUBLISHING COMPANY
i·-------~~~---:---------~----=~--·,,····--~
II
I
In compliance with the Newspaper Advertising Act of 16 May.1929,
P.L.1784,Paragraph 3,Sub-paragraph 25.
Commonwealth of Pennsylvar.ia,County of Washington,88:..•....•.....
Personally appeared before me,a Notary Public in and for s:tid County
and State,R:i..~.h~.rg.._$..~c..Q.W~.p.,,who being duly sworn
according to law,deposes and says that he is the.....?~.~..~...Jl~..r~~.~§.~
of the Observer Publishing CJmpany,a Pennsylvania corporation,and its
agent in this behalf;that the said Company is the publisher of the Wash·
ington Reporter,established August 15,1808,a daily newspaper 0:gen-
eral circulation,printed and published and having its place of businzss at
Washington,Washington County,Pennsylvania,where it has been estab-
lished and published continuously for more than six months prior to the pub-
lication of the notice hereto attached;that the printed notice or advertise-
ment hereto attached is a COI;'y of an official advertisement,offieial'notice,
legal notice or legal advertisement,exactly as printed or published in the
Washington Reporter in its regular issue or issues on the followmg d3te or
dates;!\.~g~.~.!~1.9.~~.Q !.g.l J9.9..Q _ _ .
that neither the affiant nor the Observer Publishing Company is interested
in the subject matter of said notice or advertising and that all of the allega-
~~::~~.thl,affidavit "IO:'~~f:~
Sworn to and subscribed befor'e me thi;.~......day Of..~.~~~~.!..:.....!.?60
.....~:~.~
NOTARY PUBLIC Notary Pt:.blic.
My Commission exPiresM)!..CamOJIS.~i9.1J ~~P.i.~~~..~~P.~·?~~..~.~~~_..
Wishir-aton,Pa,Washington County
•.~.iJi F,XECUTOR'S • .
,;;':.o;'!'.)ilate 'o(Ear'C /JOTIC,',m"cpassd Jat -,'",-urtz 'JWaShingtonPCCB~at'WasJir•listters Test~~nt::i·,1'~nnsjUabo\,'s estate hav.nffit~r,,~.:UP~tl
the Underaigned·ng lieen g'rant~·t~~Iven to tJ .1I0tlcs is I"";,.~Iaks·lo~e i.1d~bted th lereli.ll'-h ImmedIate'):a e,eto'Ito I\Ose haVing clai Yment antlt 'preaent them f .m~Or demallds t
Mellon °N<t~~ttlelllent.'.-
,~rllst Co.1:J~al Bank'and,Estate Of ....1Jfecutor 0:the
40 South M~fn C.I<:urt~.Jr.;.Tw WaShingto:l l'Street:les C McC .',a.,MeCreigJ;t 'K re!g.lt,Esg,"'Wash''~LarrIn'r &M".,-~'Wa~h !ngton Trust BL:ild'CCreim.:-Ington,Pa.II1g '/"i~',li
----...:..~_:26035-TlI.r~_3t··
w.u'"
------------------,:------------------------------------"
Washington County Reports
7.PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION-Washington,Pa.
PROOF OF PUBLICATION
In compliance with the Newsp~per Advertising Act of May 16,1929,P.1.
1784 Sec.3,paragraphs (3)and (25).
COUNTY OF WASHINGTON)ss
STATE OF PENNSYLVANIA (•
Personally appeared before me,a Notary Public in and for said County and
Commonwealth,CHARLES C.KELLER,who,being duly sworn,deposes and
says:that he is the Editor of the WASHINGTON COUNTY REPORTS.the
official legal periodical for said Was:-tington County,published weekly ~
I !)j 1 It,havin§'its
place of business at Washingt'Jn,Washington County,Pennsylvania,and is act-
ing as its agent in vhis behalf;that the said WASHINGTON COl'j-JTY
REPORTS was established on March 31,1920,and was designated as the official
legal publication for Washington County,Pennsylvania,by orde·r of the se.;eral
courts of said County,dated November 11,1920;that the printed notice or adver-
tisement attached hereto is a copy of a notice or advertisement,exactly as printed
or published,which appeared in tne said legal periodical in its regular issues on the
following dates:
_~~....1t.../.!J..../.!J...../i...{/L......
that the affiant or the corporati'Jn in behalf of which he is acting is not intere;:ted
in the subject matter of said notice or a:lvertising and that all of the allegation;of
this affidavit as to the time,pla:e and -~.Wa1;~.~.~are ~~.~~.~_.....
"(Eor
Sworn t~su~cribed before me this
:~5t?!:!!f::;;~~:::~
WASHINGTON,PENNA.
My Commission Expires January 7.1963
Estate Not:ces
The Register of Wi1ls has granted letters,
testamentary or of administration,in the
following estates.Notice :shereby given
to all perwns indebted t}-_er~to to make
payment ",ithout delay and to those hav-
ing claims or demands to present t'hem
for settlem~nt to t.he Execut.o:s or Admin-
:strators or their Attorneys.
• • • • ••• •••••••• • •
~KURTZ,EARL C.Jr"Dt3Ceased..'"
'to Late of H:ast Washington."Vashington
County,Penna.Executor:Mellon Naeor,al Bank &
Trust Co.,40 South Main St.,Wash-ington.Pa.•Attorney:James C.l\:[·eCreight,~
McCreight.Marriner &:McCreight,*.Washington Trust Bldg.,Washi~gton,Pe'!na.
.'
COMMONWEALTH OF PENNSYLVANIA)
I
COUNTY OF WASHINGTON )
SS
ARLIE W.OTT,Trust Officer of the
•'.
I'
MELLON NATIONAL BANK AND TRUST COMPANY,the above named.Accountant,being
duly sworn according to law,deposes and says ·that more than six months
have elapsed from the date of grant of letters and from the date of the
first complete advertisement of grant of letters testamentary,that the
disbursements shown in the account have been made to the p£rties entitled
thereto;and that the account as stated is true and correct as he verily
believes •
Trust Officer
Sworn to and subscribed
before me this 3~day
of~A.D.1970
REQUEST FOR DISTRIBUTION
Accountant requests that distributio~be determined
by the Court in accordance with the Petition for Distribution to be offered
in evidence at the audit of this account.
Mellon National Bank and Trust Compan~
A:fFIDAVIT'OF EXECUTOR
COMMONWEALTH OF PENNSYLVANIA .)
:SS:
COUNTY OF WASHINGTON
/'71
..~
<~
.Personally before me,the undersigned authority,a Notary Public in and for said County
I and Commonwealth,appeared CHARLES W.CAMPBELL,Trust Officer of Mellon National
Bank and Trust Company,·who,being duly sworn according to law,.deposes cnd says that
it is theexecutoro:l!''the estate·.ofEARL C.,KURTZ,:JR.,:deceased,that the foregoing schedules
constitute a complete inventory and·appraisementof the ;re2J and personal estate of EARL C.
KURTZ,JR.,deceased except real estate outside the COIn.!.-nonwealthofPenr~sylvania;that the
figures opposite each item of real and personal estate in the foregoing schedules are determine'd
and stated by the undersigned to ·be the fair value·of said ite:ms as of the date of the decedent's
death..I
Sworn and subscribed before ,·me : .
this ·__'lU!t~b__.day of',.·AgUjt ,,1961
Notary Public
"
CHARLES W.C~MPBELL,.Trust :Officer ·of
.:Mellon'National Bank and.Trust Company,
Executor of the Estate of EARL .C.,KURTZ,
..JR., .deceased.
:INVENTORY AND APPRAISEMENT of the goods and chattels,.rights
and credits which were of.EARL C ..KURTZ,JR.,.late of 44 S.Watson Avenue,,East
Washington,Washington County,.Pennsylvania.
,PERSONAL ESTATE SCH~DULE
.>
Western Pennsylvania National Bank,
.MonongahelaOffice-Checking ACCOWlt
.Balance,
-Treasurer of the United States -
Vete ran's Burial Allowanc'e
Maryland Casualty Company -
.Refund of unearned premium on fire
'insurance policy No.37818
.IJrovident .Life and Acciden:Insurance
'Company ~.r;efund of unearned premium
on insurance policy No.9NGM4678
$356·.73
,250.'0')
51.'47
'154.44.
.e;f'\'
.1
$100.•.00
:Peter Bent Brigham Hospital -refund
of deposit made by decedent
The Greate·r Canonsburg Industrial
.'.DevelopniEmt Corporation
2%Subordinated Debenture'Series A '
CertificateNo~.AC2205
"Dated February ·1~,1960
,.Due Februar.y.'l,.1985
Accrued inte·rest from 2/1./60 -t::>7 /22'/60
First National.Bank and .Trust Gompany of
Waynesburg,.Waynesburg,.Pennsylvania
(U.S•.A.)
Common Stock ($20)@110.00
Chanin Building,.Lexington Ave •.&
42ndSt.Corporation,.NewYork
(WS 'Lexington Ave.,between 41st and
42nd·Streets:)
1%Third',Mortgage,'Leasehold Cumulative
·Income 30nd
.Dated November·30,19:34
Due'September ..1,1945
Accrued interest from 3-11./47 tel 7'/22)60
Building and Fixtures located at:267
'.East.:Mair'den Street,.Washington,
.Pennsylvania (land leased from Baltimore
'&,Ohio Railroad)
$116.no
60•.00.
'0.95
1,.100.00
65.00
6'.70
4;.500.00
~.
:Kurtz'Monument 'Company -sole proprietor'::hip
Total Pe,rsonal Property Appraisement
REAL ESTATE SCHEDULE
REAL ESTATE IN PENNSYLVANIA
.ALL that parcel of land,situate in the Borough
of Canonsburg,,County of Washington and
Commonwealth of Pennsylvania,.bounded and\.
described as follows,,viz:
:BEGINNINq at a point where the'Nor-the:r1y
line of -the parcel of land containing 4;302 square
feet,'moreor'le'ss,which has been conveyed
oris about ·to be conveyed by The .Philadelphia,
,Baltimor.e and,Washington Railro2.d Company to The
'-2-
'75,.000.OJ ~
$81,.661 •.29
Parking Authority of the Borough of Canonsburg
meets the Easterly line of Jefferson Avenue,at
the distance of 7Z.99 feet measured N.17
degrees 15 minutes W.along said line of Avenue
from the original center line of railroad of said.
Railroad Company which h coincident with the
center line of the main track of railroad of said
Railroad Company;extending from said
beginning point the following four courses and
distance~;(1)N.17 degrees 15 minutes W.,
along said Easterly line of Jefferson Avenue,'
3~.30 feet to a Southerly line of land now or formerly
Qf Charles Kuhn;the following two courses and distances
being·al'ong lines of said last mentioned land:
(Z)N•.73 degrees 30 minutes 05 ,seconds E"·Z9.15.
feet;(3)E.7Z degrees 45 minutes E.,54.07
feet to said Northerly line of the parcel of land
conveyed or about to be conveyed to The Parking
Authority of the Borough of Canonsburg as
aforesaiCl;and (4)S.71 degrees 45 minutes W.,
along the same,73.66 feet to the pl;;i.ce of
BEGINNING.Containing 1,62.7 square feet,
more or less,and recorded July 16,1957
in Deed Book 998at pages 374-379.
THAT certain lot or parcel.of land
situate in the Fii'ijt.Ward of the City of
Monongahela,Washington CountYll .
Pennsylvania,bounded and described as
follows:
BEGINNING at the Southwest corner of
East Main Str~et and Cemetery Streets;thence,
Westwardly,along the Southern side of said
East Main Street,42.1.fZ feet to corner of land
.now or formerly of ·Percy B.Swanwick;-thence,
Southwardly,on a iine parallel with the'
Western line of Cemetery Street aforesaid,and
along line of said land now or formerly of Percy
B.Swanwick,80 feet to line of land now or
f.ormerly of William H.Isaac;thence,Eastwardly,
on a line parallel with the Southern line of said
East Main Street,.along line of said lands now or
formerly of WilliamH.Isaac,,2.0 feet to a point;
thence,'Southwardly~,on a line parallel with the
Western line of said Cemetery Street,and·
continuing along line of said land now or forme rly
of William H.Isaac,6 feet to a point;thence,..
..Eastwardly on line parallel with the Southern Une
of said East Main Street,and continuing along
line of said land now or formerly of William H.
Isaac,ZZ l/~'feet to Cemete ry Street aforesaid,
·3·
$11,000.00
.and thence Northwardly,along the Western
side of said Cemetery Street 86 feet to the
.~orner of East Main and Cemetery Streets
to the point at the piace of beginning•.
SUBJECT to ~the exceptions,.reservations,sewer
rights and privileges'as appear of record in
chain of title.
BEING the same premises which were conveyed
to Earl C.Kurtz,Jr.,by deed of Earl C.Kurtz
and Nellie V.Kurtz dated September 2,1958 of
"record in the Recorder's Office of.Was~ington
County,'Pennsylvania in Deed Book Vol.1029,
page 62
Total Real.Estate Appraisement
RECAPITULATION··
,'9,750.00
~.2().750.0.6
Personal Property Appraisement
RealEstate 'Appraisement
'Total Appraisement.
-4-
$81,66·1.Z9.
20,750.00'-
.~l.o2,·iill.29·
'.'
·~
.,.,
'l-
INVENTORY AND-APPRAISEMENT'
IN THE ESTATE OF
EARL C.:KURTZ,,JR•
.Filed·~•1~6I
James Co .McCreight,.Esquire
McCreight"Mar.rine·r'&'McCre~ght
."Washington,.Pennsylvania
~
I,
/1
"tfd ,.0f)•I0l'<:'\I'll HC'W H\" .1.._r,.0 ,..,'"""v In
S'l1l/V1 JO };!31SI~3(J
O~!1\1''';""~••,~,I'"C'r'L1,',Q -(,'\Ii.:::J :;.II Cl
'-
\'--
2~",i :~j..b II ~",.,1,1 0i'tll~libtl L,
f
">
'..
£-',~~'""".I f Irj_l e t '"\.,l ~J J;.~~
·1
In the matter of tho Audit of Account In
J
Estate o...f _E_A_P._.L__C_._K....;:U..:;.R.:..:T;.,,;Z~·,=--J;;..;R~.---";'--1
TO THE',AUDIT:NG JUDGE:
o No 335 "1970__~~.19_·A.A.
Entor'o_ur appearance fOTo_~M.:.:e:::.l=_=l~o~n~N~a~t~i!=.lo"'nWila""'l........B~a....n..l:lk"_'a..nUJolod___JTur..;,J!u.)wS.....t'--_
,:Cornpany ,Accountant,
""&McCre'
,~~J....o;;t._da)'O'l,.f ....;:....-_
N.B.-Counsel shall,by separate paper,present a concise statement.o(each
claim,with supporting calculation of any interest claimed.ObJ~c:lons
to an account as tiled,shall be concisely stated In a separate paper.
Council suggesting proper distribution shall file a separate.concise state-
ment in that regard.
191.9-
• I
I
\.
1
1IIiIII_.'------------...;...:...........==-====-:::::.=.==~.-.:'!'1"'~-~'.::::..~......rrOj..."'""',...--.r...__~.Too-.~••.,..••-:..---_1'd
PETITION SUR AUDIT
IN THE ORPHANS'COURT OF WASHINGTON COUNTY
-.
·.-..-_-f"..-...
.,
Estcite of..~:..~~.t.i..C......Kwx.t~~..J.r.•................................No }~.?.~r}.9.1.9 :: ..,
"",;••-.:"'..~-:?-_-:-~.:--:-~~_.,:-.~----.
.-'J ..•Of
'.Deceased
Fiduciary ~~~~9.~..~.~.!~?~~.~..~.?:~..9:n_.c;l;.
....'"f.:;'.~~!::..~!?~P}?:gy.I ..~?f..~~:tJ..tQ.:r :.,
Date of 'C.'•-.'.~~~~~........~-.-:;:.:-•Date of ..,.
Decedent's death !.·:':l.~y..~~.?~!.<t.~Q :Grant of Letters !..t!.~y...~.??J?~.9 !,:..,.
••:).,.I'~."........_~.l"""\.'~....T"'::-..--
This-is the ~.t:.~.~..~~.~.!:.~~~account filed in this es.tate••I
.•")°--"~°._.~.•.•.•..........-.~~--NIfthere'have'been forme~accounts filed in this estate,list"file"number or number and term QJl~.
-'P'I ..T --.""'I •-.
Election to take
Under ~will.(cross out one)
Date Election Place of;
Fi led ..f..~Q.•...f9.LJ9.~.L..Record ____.I ,•)
Name of surviving spouse ~~?~.~.~..~y.~~..~~.~.~~:--.
List issue,w.here__material:
Did decedent marry afterexecufion of will?(indicate)~No.Any children born after execution of will?(indicate)
..
3(~No.If answer yes,name them __:.
............._..-__._---_~.-__.~---_"___-_.-_.-_..
Legatees Relationship Interest Fiduciary,if deceased or not sui juris
Janice Lyle Kurtz Wife
Mellon National Bank and Trust·.eO";Trustee
Family exemption and beneficiary
of re siduary trust
Entire residuary estate
List,if exceptions to above:
If partial intestacy,give facts:
Adeemed:
None
Revoked:Lapsed:Abated:Give Cause:
Notice to interested parties.Have all parties,having either vested or contingent interests and all crediors entitled
to notic.e (Court Rule No.9 paragraph C:Section 6:Subdivision c)received written notice of the filing of the account
and of call of audit?Yes.No.
..If any exception give cause:··.
File copy of Notice .. .Identlcal Trustee and Executor -No written noticeanddateofmailing:::..;.::...:..:.:;.:,.:~).
.'.)
Ye s -Tax paid $7,099.42 in full -Closing
Is estate subject to the filing of a Federal Estate Tax Return?..~.~.~~='~..~.~.~.~~.~.~~~~~.~.~~.?.~.~.~-':"......~'-.....-.,....- ••.....-'~..,.........,;:.j ....-,-~
Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount ~?.~.~.9}.
If the Will makes any portion of estate subject to a life-estate,give name and birth date of life tenant .
.......-__-_-___--_-__--_.
Give Names and addresses of all unpaid creditors who are legally entitled to notice,tog-ether with the amounts
of such claims;state whether they are admitted to be correct;and whether the claim is denied.
None
~I'-.j
Give reference to such parts of the will as require interpretation by the Court;a reference to all questions re-
quiring adjudication,and a statement of any other'facts deemed necessary for the preparation of the·adjudication:
--'),..:.,...,-.~'T T -None .:J"..
•""\-..."T-.........:-....T ....-'"--
Balance for distribution per account,
Itemize any additional debits not shown by account:$!.1=.~1..~.?~.~}9..
None
Total additional debits (Add)
Itemize any additional credits not shown by account:
$......-0-............-_-.
:-'
Register of Wills -Filing First and Final
Account
~,
"
Total additional credits (Subtract)'
Balance for distribution
I
40.00$.
141,815.30$.
..
-0-
£7','6'27 :6~
299.38
13,325.42
$141,815.30./
217.74
90,106.94
10,000.00
.....,~.-.238.16
$
._-J r
I "I:'O'"t'y'~
r .....,
,,~;~;,..1,''~..I..._-r\
-
If balance for distribution is not in cash,list each item held in kind,giving appraised Value (or distribution Value)',.'
Principal-Fe rsona1ty
Accounts receivable retained at sale per Supplement
Agreement Sc:h~d~le .'.'AII _._
Cash due on sale'to Rock of Ages per Supplement
Closing Schedule~"B",
Temporary deposits to be treated as cash
Principal cash advanced
Principal Cash on hand
Income-Per sonalty
Income cash advanced
Cash on hand (Income)':'1"
Principal-Realty
Property situate 267 East Maiden St.,Washington,Pa.
~.
M~CREIGHT,MARRINER ~M~CRE:1GHT
ATTORI'JEYS AT LAW
820 WASHINGTON TRUST BUILCINO
WASHINGTON,FENNSYLVANIA 15301
JO"N B.M~CRE1GHT
STEt:PHEN O.MARRINER
JAtoteS C.M~CRElGHT October C·,1970
AAEA eOCE 41~
PHONE225-6600
Court of Common Pleas of
Washington County
Orphans'Court Division
County Courthouse
Washington,Pennsylvania 15301
ATTENTION:Mr.John Hana
IN RE:Estate of Earl C.Kurtz,Jr.
Account No.335 ~f 1970
Dear John:
As you doubtless have already noticed,a part of the balance
for distribution in the above estate consists of realty valued at
$13,325.42.
This realty is the property at 267 East Maiden Street in
Washington in which the business was conducted.At the outset,
however,the estate owned only the building and equipment and did
not own the land.During,the course of administration the 'estate
purchased the land from The Wheeling,Pittsburgh &Baltimore Railroad
Company and The Baltimore and Ohio Railroad Company in Pennsylvania.
The Decree of Distribution should therefore include a certi-
fication of real estate,the description of which is contained in the
enclosed copy of the first page of the deed of March 4~1966.Fol-
lowing the description,the cer~ification should probably contain
the following recital:
"UNDER AND SUBJECT to the reservations,exceptions and restric-
tions set forth or referred to in the deed hereinafter recited.
BEING the same lot of ground which was conveyed to Mellon
National Bank and Trust Company,Executor of the Estate of Earl C.
Kurtz,Jr.by deed of The Wheel~ng,Pittsburgh &Balttmorie Railroad
et al.,dated March 4,1966,of record in the Recorder's Office of
Washington County,Pennsylvania~in Deed Book 1235 at page 455."
Yours very truly,
JCMcC/ap
cc:Mr.Arlie W.Ott
McCREIGHT,MARRINER &McCREIGHT
BY ~
{/
..~
....
COURT OF COMMON PLEAS,WASHINGTON COUNTY,PENNA.
ORPHANS'COURT DIVISION
Relabeling of Balances per First and Final Account
The Accountant sugge sts the following as relabeling of the balances on hand
per First and Final Account to assist the Court in issuance of an Adjudication
and Decree.This relabeling reflects additional activity as indicated and also
makes adjustment for interschedule transfers in the First and Final Account
and for items paid per income of account which are proper principal charges.
Balances per Account:
Principal-Pe r sonalty
Income -Per sonalty
Principal-Realty
Supplemental Activity:
Reduction in principal-personalty:
Payment to Register of Wills:Filing First and
Final Account
Revised balance
Suggested ReStatement as Follows:
PRINCIPAL-PERSONALTY
27,9l7.0~
13,325.42
$141,855.30
40.00
$141,815.30
Accounts receivable retained at sale per Supplement
Agreement S:::hedule "A"
Cash due on sale to Rock of Ages per Supplement
Closing Schedule "B"
Temporary Investments:
CIT Demand Note
General Electric Demand Note
Cash advanced per exhibit #1
(Although labeled principal,this is now an income
distribution since income has been transferred to
reimburse principal)
Cash on hand
$20,000.00
20,000.00
10,000.OC'
11,087.22
$-0-
217.74<
61,087.22
c:-.
)..
INCOME-PERSONALTY
Cash advanced per exhibit #1
Temporary Investments:
Ford Motor Company Demand note
Cash on hand
PRINCIPAL-REALTY
Property situate 267 East Maiden Street,
Washington,Pa.
$27,627.66
29,000.0)
10,557.2':'67,184.92
13,325.42
$141,815.30
In accordance with Form 706,the marital trust A was computed at $51,745.18 .
.Life insurance proceeds included in that return totaled $107,506.93 with proceeds
from one policy totaling $5,079.05 paid to Earl C.Kurtz,Sr.All other insurance
proceeds aggregate $102,427.88 WE,re paid to Mellon as Trustee under the trust
agreement and one-half thereof or $51,213.94was paid to Trust A,leaving balance
due Trust A of $531.24.We suggest that principal cash of $531 ..24 be now paid to
Trust A to complete the marital denuctioO!)with all other principal assets,both
personalty and realty,being awarded to Trust B.We further suggest that since
Janice L.Kurtz,as widow,is entitled to all income from both 'Trusts A and B
that the present income cash ·balance be award~d in equal shares to Trust A and
B.Any remaining final charges,s-.lch as audi~costs or Pennsylvania tax,should
be paid from the share of principal cash awarded to Trust B and awards of both
principal and income should claim credit for advancements as shown.
Re spectfu:1.1y submitted,
-2-
...• I •
MELLON NATIONAL BANK AND TRUST COMPANY
WASHINGTON OFFICE 40 SOUTH MAIN STREET
ARLIEW.OTT
TRUST OFFICER
WASHINGTON,PENNSYLVANIA 15301
September 22,1970
Mr.John Hana
Clerk of OrphansI Court
Court House
Washington,Pennsylvania 15301
Dear John:
Estate of Earl C.Kurtz,Jr.-Account No.100-683 (no.335 of 1970)
At the continued audit of our First and Final Account,we had suggested that we be
given an opportunity to supply you with a proposed schedule of distribution.That
schedule was subsequently prepared,but delivery of same has been delayed until
we could resolve an error in the Commonwealth Appraisement for Pennsylvania
Transfer Inheritance Tax.We are now in receipt of a copy of a letter from the
Commonwealth dated September 18 authorizing the local Inheritance Tax Office to
correct their appraisement and we assume this will be done momentarily.y
In an attempt to minimize your problems for distribution purposes,we have not sup-
plied you with complete subsequent accounting to date,but have rather prepared a
statement in which we have relabeled our balances as stated in our First and Final
Account with the only item of activity included therein being the cost of filing the
account in the amount of $40.As you know,this administration was unduly lengthy
-by reason of our operation of the proprietorship known as Kurtz Monument Company
until its sale earlier this year.The administration was always hindered for lack of
cash and many dollars from "income"were used in payment of items which would
have been paid from principal if available.This caused an unusual number of inter-
schedule transfers in our accounting.
We have now tried to review that account thoroughly and offer the enclosure as the re-
stated balances after the corrections necessary to adjust for the various payments.
F:rom Page 2 of the enclosure you will note that we are suggesting a very small balance
be awarded to Trust A of the Insurance Trust Agreement with all remaining corpus
being awarded to Trust B.We have not attempted to apportion income between the two
trusts since Mrs.Kurtz is the sole income beneficiary of both accounts.If you should
have any questions or if I may be of any further assistance,please let me know.
Very truly yours,
AWO:jbm
Enclosures
cc:James C.McCreight,Esquire
"";',
.......
•'1
"
.\
If F if E t'I'd b p.....I f R"d'Paid per a"ccount .am y xemp Ion c alme y etltlon,give pace 0 ecor .
If F '1 E f'I'd t d't .f .'h'db'f CI'ami y xemp Ion IS c alme a au I,give name,re atlons Ip an aSIS,or aim:.
List any advancement or distribution on account that has been made,and nature and amount of same:
Janice Lyle Kurtz -Family.exemption
Mellon National Bank and Trust Co.,Trustee
Principal Pe r sonalty $10,000.00
Income Personalty ,27,627.66
$1,000.00
37,627.66
$38,627.66
to the best of j~~.:knowledge and belief.
being duly ~.~~!.I!:doth depose and say/.that the facts set forth in the foregoing petition are true
Suggested distribution of balance shown,both as to principal and income,attaching signed and itemized elections
to ta~e in kind if.balance is not in cosh:residuary shares being stated in proportions:
Accountant r.espectfully requests to submit a proposed schedule of distribution to
meet requirements of S'chedule M of Estate Tax Form 706 filed in this administration•
.!.
COUNTY OF WASHINGTON,SS:
COMMONWEALTH OF PENNSYLVANIA.
The above named Fiduciary or representative thereof,
And your petitioner will ever pray,etc.
.Mellon National Bank and Trust Company,
.Executor Estate of Earl C.Kurtz,Jr •
............JS.W9.XJ1 to and subscribed before ~tJ~
•-:;f>•I •
me !hi~:,.:g.9.t..~.•~.day of J.1m~:19.IQ.....By:.---.\,,,,;~,.A---~-T~~~t··O£"£ic~~.
Signature of Officer..t0J.~....:.~.
,~...~.....
TO:;"OfOffi,.~::~!:9_@."_Y._R-JJ.bll~~--------------------:---------------------------------------------------------------
Ice exPlr.es..:............. .~.f;..~.?",tzL./...~..
~-""C';"""j OJ':..,.fn,,.4,.2~b H ~(,on..::~IJ.,~,
''ri I "."'\'!0',:',',',j IHS\,"\•(J ,,'J It V.I.'./I.,1111
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No._.o..oo_oo..3.35ooQ£.J.9.7.Q~..h.#_A...ooo'ooo..o
Estate of_o_..o...oo~f.\RJ-:'o.~.•..JSJIB:1'.g..,.o...ooo..
)
I •••••••••.JR.;L ...-...-oo....o...ooo.....o.eceased.._.---_._..--.
"'.Fiduciary_..M~JJ.9.nooN~hQP.-~oLJ?o~P.-.~.o~.o..ooo
Trust Company
••0"0 ••••0 ,0_,_ 0 o.0 •••••o.0y'"0 0 0 0.0000000000.000.00••000•••_.0 -_.0••,
PETITION SUR AUDIT,,
FROM WHERE DECEDENT LEFT A WILL
Counsel of Fiduciary will submit herewith the
following,in conformity with Court Rules
adopted effective'December 3,1951,being
rule No,9:po ra g raph b-c;and divisions
thereof:shown on'pages 23-24.
1.Written pr.aec;:ipes of all Caunsel in the
case.
2.Copy of ()rder appointing Guardian ad
litem,if pertinent.
3.Copy of Order appointing Trustee ad
litem,if p~rtinent.
4.Proof of servi.ce of above.
5.Letters Testamentary ar Administration
C.T.A.or'an attest capy of Will.
6.Copy of inv~~tory and appraisement.
I
7.Proof of advertisement of grant of letters
if not filed with account.
~8.Certificate of Iiens in case any af the
funds for 'distribution are from judicial
sale of reql estate.
9.Signed ~n'd itemized electians if any
distributior-l ilJ kind.
10.Copy of F~de:ral Estate Tax ',return if es-
tate is sub,jec:t thereto.
or'~I~~;:~,~,r~L;'3snu
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McCreight,Marriner &McCreight................_-___-----_-_-__-____---.-----_.
Attorney
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA.\
ORPHANS'COURT DIVISION
IN RE:
ESTATE OF
EARL C.KURTZ,JR.,
~Decec..sed.z~..I>-Gl
ZZbI0.
)
)
)No.335 of 1970
)
)
)
)
HEARING ON AUDIT
Thursday,May 21,1970,at 10:00 o'clock A.M.,
EDST .
THE HONORAB LE P.VINCENT MARINO,Judg
of the said Court.
McC3EIGHT,MARRINER &McCREIGHT,ESQS.,
of Washington,Penna.,representing the Account Et.
•..->
~BEFORE':I-Clz
iGl<~
~APPEj\RA NCES:
itl-t/)
i5
..I<~TIME:
::l.,
£\II
vi~THE COURT:Number 335 of 1970,the estate of Earl C.Kurtz
II:o~deceased.The Executor is the Mellon National Bank and Trust..II:5 Company and the attorneys are McCreight,Marriner &McCreight.u
..IC
ij Mr.James McCreight?ii:II.o
/
MR.Mc~RcEIGHT:May it please the Cou rt,the only ?a pers which I
have with me today oonsist of Our appearance for the Accountant.
The accounting in this estate and the audit papers are not yet read
.And we therefore ask Your Honor for a continuance of the audit.
My impression is that a ·:::ontinuance of one month Or L1.ereabouts,
if that is satisfactory to Your HonOr.should be sufficient to enable
2
.",------r-----....---:---;--------;-;----~_,_~_:__-_;_,___:;~~""L"'i:r:_:_~:!'::""::~=_r_=d:::_:[""""_'.us to be prepared to proceed.The problem is that ffieprmclpal as!:et
of the estate was a going business which was sold effective JanuarlY
I,1970;but the problems of completing the sale and the closing
problems ha.ve simply taken longer than the Executor anticipated.
and then moving on to an accounting preparing for audit,all of the e
•THE COURT:At the request of counsel,we wLl continue the
1 hereby certUy that the proceeding.aDd evidence are contained full
audit of tpis account to Monday,June 29,1970,at 10:00 o'clock A M.
The foregoing record 'ottheproceed1np upon the hearinl of the abo e
I
I
( ATJDIT CONTINUED)
Thank you,Your Honor.MR.McCREIGHT:
.~z-~>..>-IIIZZIIIII.
io..ozi:VI;
ti~Ul
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g and accurately in the note.taken by me OD the .bearing d tile above cauae•.,
€_and that this copy 18 a correct tr&D8cript of the same.
Ili
tl:III..~LIIIII:..tl:
:JoU
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cause fa berebyapproved aDd directed to be filed.
Monday,June 29,1970,at 10:00 o'clock
A.M.,EDST.
THE HONORABLE P.VINCENT MARINO,
Judge of the said Court.
JAMES McCREIGHT,ESQ.,of Washington,
Pa.,representing the Accou::1tant,
.'
IN THE COUR T OE COMMON PLEAS OF WASHINGTON COUNTY,PENNA.
ORPHANS'COURT DIVISION
IN RE:)
)
ESTATE OF )No.335 of 1970
)
EARL C.KURTZ,JR.,)
)
~Deceased.)
~g HEARING ON CONTINUED AUDIT
zz
l:lD.
e BEFORE:
I!lz
iIII«~
t AP:PEARANCES:
II:I-ell
Q
..J«
0:Q TIME:
:l.,
:tt:.til
oi
ffi THE COURT:In the estate of Earl C.KUrtz,Jr.,decease,l-ll:oD.~at Number 335 of 1970J the audit hearing was continued from the
l-ll:8 regular audit date of May 21,1970,at 10:00 o'clock A.M.to this
..Ic(
~date.Mr.McCreight,do you have your Audit p'apers ready at this...o
time?
MR.McCREIGHT:I do,Your oITlImOr.I submit :he Petition Sur
Audit and the other required papers.This is an estate which has
been in the COUrse of administration fOr ten years,principally
because the principal asset of the estate was an operating business,
fOr Which a sale was not obtained until just at the end of 1969.The
!
I "'
2
estate pOurs over into trus ts and Mellbn Nationa~Bank and Trust
Company was exect:tor and is also trust.ee ~In tte Audit Petition and
the suggested distribution}~eave is requested to submit a proposed
Schedule of Distribution shortly after the audit and hopefully "this
week to meet the requirements of Schedule M of the estate tax
~z~g
zz..a.
ie~zrv:..~
fOrm 706~in order tomake a proper'divi:si'on.between the marital
deduction trust and the residuary trust.There ar e no creditors.
The Federal Estate Tax has been paid and a clos:ng letter was
issued in 1962.There was a legacy of tangible personal prOperty
contained in the Will,but all the tangible personal property was,
ti in fact,owned by Mr.and Mrs.Kurtz as tenants by the entireties.ii:I-UI
Q THE COURT:Very well.The Court will permit counsel.I<~g to submit a prOpOs ed order of distribution s1Dmetime soon.Is
"')
there anyone else hEre at the present time interested in this
aiII:~decedent's estate?
II:oDoIIIII:
~':l
Po T:fr :::"JL Erf
.J«Uii:II.o
(NO RESPONSE)
I------/t-------------------------------+--
"
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:!~I hereby certify that the pro~ee~i.ngs a~d eViden~e.~re contained
t.I ..'.~;.:.....
i full:,r and accurately in the notes ,taken by mean the hear,ing of'the above~"
III . • •
II.A~'t cause,.and that this copy is a co.rrect tra~nscript of the snne ...,
c:ziUI~
ti'
D:I-UIii
..IceUii:J.,
The foregoing record"of the.proceedings upon the hearing of the
.J,.....
".
"..,""aia::,IIIl-I above c~use.is hereby approveda.~dd~r'l ~
~By the Co
5 I
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..IceUii:II.o J.
...~
~n t4~Qrnurt nf Qrnmmnn Jlrns nf ltus4ingtnn atnunty.
Jrnnsylnuniu.(@rpquu1i·arnurt Jaittisinn
J
ESTATE OF
Earl C.Kurtz,Jr.,
deceased.
N 335 of 1970o.__~_~~-=-..=...:...J..:::"'-_
In the matter ofthe Firfl t and Final
Account of Mellon Na tj pna 1 Bank &
Trust Co.»
SCHEDULE OF DISTRIBUTION
Balance per account _
Additional credit asked at audit
Balance _$l41.81~.30
Deduct Clerk's Costs &Receipts'-_
At'tomey ~M:.=:c~C;:;:.r~e.;;!:,i~e~h~t_.:.:M~a..:.r,.;!;,r.,.:;i;o\on~er..Aor__.;;&;;..·..:.M~c~C;:.or_..:e~l~·g.h..t 1
Russell IvIarino,Clerk 01.C.,costs in certifyin
real estate to Recorder,
Recorder of De~ds of Washington County,costs
recording certification of real estate and costs
registering same,
Mellon National Bank and Tnust Company,Testa-
mentary Trus tee»under Paragraph Third of the
Will,Janice Lyle Kurtz,C Q T,balance cash to
Trust A (Marit91 Exemption Trust)including
$531.24 and ac~rued income cash in the amount of
$33,592.46;credit to be taken by the accountants
for funds advanced prior to distribution by tqe
Court,34123.70
Mellon National Bank and Trust Company,~esta
men tary Trustees,unde.r Paragraph rhird of the
Will,Janice Lyle Kurtz,C Q T,balance to
Trust B,i.ncluding real estate(~and improvements
thereon as hereinbelow described,Jalance in
cash;$3~592.46 as income;remaini:lg cash car-
ried as Principal,credit to be taken by the
accountants fo~funds advanced prior to distri-
bution by the Court,
No balance
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and
of the
d the im-
and Trust
·:;OUNTY
thwesterly
ack of The
a distance
at v luation
iron p pe ~t cor-
'.
Earl C.Kurtz,Jr.,devisor,to Mellon Nati
erly line of East Maiden Street from the centerline of
North 14°17'East a distance of 18.89 feet
northwesterly line of SDut&lW~~e Avenue t a distance
of 25.34 feet to a bolt at the intersection esterly line
the City of'Washington,Washington County,Penns Ivania,is
of 36.62 feet to an iron pipe;thence by the sa e South 50 35'30 ,t
station 1582+55.75;thence through lands of sai Railroa Company
interest of the devisor in and to parcel of real estate
provements thereon described a~,VIZ:
ALL that certain lot of ground situate in Ward of
Will-Trust B,subject real estate teing all the..
Company,Testamentary Trustee,devisee under Par
RF.AL ESTATE TO BE CERTIFIED TO THE RECORDER OF SHINGTO
BY THE CLERK OF THE ORPHANS'COURT DI ISION
East a distance of 147.39 feet to an iron pipe i the
ner of stone wall;thence by the same North 82°
line of track of said Railroad Company;a1:mg the
line of South Wade Avenue,sa.id pipe being 30.13 feet di tant meas-
ured North 37°14'East along said northwesterl line
Wheeling,Pittsburgh and Baltimore 3ailorad
bounded and described in accordanc~with survey ade by onald A.
Morrow,Registered Engineer,in April of'1964,a
BEGINNING at an iron pipe located at the i of the
sc;>Utheasterly line of East Avenue wi th the Nort a,sterly l:'r:.e of
East Maiden Street;thence by line of East Street South 52°
59'East a distance of 38.48 feet to an iron pip,said ipe being
25.80 feet distant measured North 52°59 1 West along the northeast-
of South Wade Avenue with the southwesterly of an a ley;thence
by said alley North 52°46'West a distance of fe t to an iron
pipe at the intersection of the southwesterly d .911ey with
the southeasterly line of East Avent:.e;thence bEast
37°13'40"West a distance of 148.54 feet to a iron pi e,the place
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UNDER AND SUBJECT to the reservations,exce tions a
tions set forth or referred to in the deed herei
BEING the same lot of ground which was conv yed to 1ellon Nation-
al Bank and Trust Company,Executor of the Estat of Ear Co"~Kurtz,Jr.,
by deed of the Wheeling,Pittsburgh &Baltimore ailIload et al.,
da.ted March 4,1966;of record in the Recorder's Office f vlashington
County,Pennsylvania,in Deed Book "1235 at page 55.
CERTIFIED TO CORDER:DEQEMBER 10,1970
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IN THE MATTER OF THE ESTATE OF
EARL C.KURTZ,JR.
DECEASED:
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IN THE ORPHANS'COURT,IN AND FOR WASHINGTON COUNTY.PENNA.
335 ef 1970NO.----,-t-,--=----.7,,:----------
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Testa':'
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Mellon National B';lnk and Trust.Company,
..i.'mentary Trustee l!lntle,r Will -':'Tnist BKNOINALLMENBYTH.::SE PRESENTS.THAT·...!----",..----,_-'----=--=--=_
e·s
DO/HEREBY ACKNOWLEDGE TO HAVE RECEIVEO FROM MELLON NATIONAL BANK'AND TRUST ·iC.MP~NY___'E!=!.<·x~e~co.j,hol.JtOJ>o.£.r""-_
Earl C.Kurtz,Jr.OF THE ESTATE OF'~~~DECEASED.THE SUM OF
35/100
One Hundred Seven Thousand Five Hundred Seventy-Nine and /..<$107,579.35---)DOLLARS
IN FULL OF THE AMOUNT AWARDElD ME UNDER THE DECREE OF THE ORPHANS'COURT OF WASHINGTON COUNTY.PENNSYLVANIA MADE
AT No.,--=3~3~5:.........::o:..::f:_=.1~9..:.7..::.0 _
~\.~
WITNESS MY HAND AND SEAL n •.ls,7_,_th DAy OF
WITNESS Ur-v ~97l~
Principal ~$60,661.47
Income Cash 33,592.46
Real Estate 13,325.42
w.un
Jc..nuary 19~.
Mellon National Bank &Trust Company,Te sta-
mentary Tr tee under Will Trust B
By:
335 of 1970
ORPHANS'COURT
-ESTATE OF
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EARL C.KURTZ,JR.
OCKET PAGE._·_
RECEIPT
FROM .,
Mellon National.Bank and Trust
CompanY'J Te stamentary
Trustee -T;rust B
TO'
Mellon National'Bank and Trust'
Company,Executor
FILED 19__
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IN THE MATTER OF THE ESTATE OF
.EARL C.KURTZ,.JR.
DECEASED:
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,.IN THE ORPHANS'COURT IN AND FOR WASHINGTON COUNTY,PENNA.
)
335 of 1970NO,.~__-___.,...-------"--------
.,.,
Mellon National Ba'nk and Trust Company,Testa-
KNOW ALL MEN BY THESE PRESE;NTS.THAT mentarv Trustee under Will Trust A
es 4 ••'
DO/HEREBY'ACKNOWLEDGE TO Ht.VE RECEIVED FROM MELLON NATIONAL BANK AND TRUST COMPANy·__....,!;E~xl\o..!;;e'-l.c.Jl..Lit.LJo~r:....__
Thirty-Four ThoJ:sand One Hundred Twenty-Three and 70/100-($34,123.70----:1 DOLLARS
IN FULL OF THE AMOUNT AWARDED ME UNDER THE DECREE OF THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA MADE
AT No.3_3_5_o..:..:f_l..:...9....:.7..:..:0 ---=--__
WITNESS MY HAND AND SEAL THISi_----:..7...::.t ::.:h:....-DAY OF
w,,..,,~/-d ~
Principal C sh $531.24
Income Cash 33,592.46
$34,123.70
W.8Z81
Ja:lUary 19~.
Mellon National Bank and Trust Company,Te st
mentary Tr e un e Will Trust A
B :~~
335 of 1970
ORPHANS'COURT
.ESTATE OF
-I
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"
EARL C.KURTZ,JR.
DOCKET PAGE _
RECEIPT
FROM
Mellon National'Bank and Trust
COITlpany,Testarnentary
Trustee -Trust A
TO'
Mellon National Bank and Trus
"COITlpany,Executor
FILED 19__
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,,I I .Form ICC ...38·II J
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
HARRJ:9BURG
CERTIFICATE
.UNDERClydeBarnett,Assistant S'ecretary
Mellon National Bank aa1tVJl!:NUEC.§eP&J'1926
Mellon Square
Pittsburgh 30,Pennsylvania ,.
Date ,~!?y.~.~~~~:..~.J~..J~.~?"..
THIS IS TO CERTIFY that in the estate of
................................I..I ~~__..,__-...
Washingt<m .'late of _-.......____CountY,oPE:nrtsylvania,
July 22,1960..
who died ___ ;;_~_....-~I ____ _.._.,nl)refund of
inheritance taxes has been authorized by the Department and/or by the Board of Finance and
Revenue of this Commonwealth;and that there is.no claim now pending for a refund of such
taxes in said estate.
Subject to additional tax,if any,under the Aet of May 7,1927,as amended.
Total Tn
Imposed
Amount Paid
In Cash Date Pall!
DlscoDDt
AUowecI
C,1,'"le 'H'.·DOiighertY·..·..'_·._...._..._.._H......._
Secretary of Revenue
o
Copy:Register of Wills
SEAL
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Bstate of
Earl C.Kurtz,Jr.
Died
July 22,1960
Late of
East Waahington,Pa.
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)MMONWEALTH 01"PENNSYLVA~nA
APPLICATION FOR WAIVER ON TRANSFER
OF SHARES OF STOtK IN PENNSYLVANIA
CORPORATIONS STANDIflG IN THE NAME
OF A RESIDENT JECEDENT
...J
.8ep'tember 29'"~DATI:..E--'_-=-~-~,_=~:;1VV...::..:.__
TO THE DEPARTMENT OF REVENUE,HARRISBURG:
ESTATE OF EARL C_._KUR'l'Z~'~JH:..::.:..:._
44 s.WATSON AVENUE E.WABBINGTON WA8HIBGTON PElmSYLVAriIALATE0..C.TIlItKT AND NUM••It)(Pono....lc.)(COUNTY)(.TAT.)
Ji~}MElLlDN NATIOllAt BANK AND TRUS'1'COMPANY
EXECUTOR
ADDRESS MELtON 8'l1AIm PrrrBBURGH J)PEllfSn..VANIAC.TRItI:T AND NUMIIIlR)(I'O.TO....IC.)(COUNTY)(nAT.)
APPLICATION IS HEREBY MADE FOR WAIVER ON TRANS"E~OF"THE FOLLOWING STOCK IN PENNSYLVANIA CORPORA.
TIONS STANDING IN THE NAME 0 ..THE ABOVE DECEDENT:(PLEASE PRINT PLAINL.Y)
NUMBER OF SHARES
NAME OF COMPANY MARKET TOTALPREI"II:RRII:D COMMON VALU8
\.10 Firat lfat1on&l Bank 8Ild 'l'rust CQ1'IpPUV of -4"••
W~eab1,.uog,Pa.1,100 00
The above stock will be included on the
1·-
estate's inventory when filed.--
-'
-I-
I"James H.Douglas,.Register of Willa of
wash1ngtonCOUtlty,P8.berebyapprovethe lSimance
of eo wa1ver fOr the above stoc:k at this t1me
TOTAL I..
RegIster of W1Us
July 22 60 Tn leteDECEDENTDIED>18_APPRAISEMENT FILED W'TH REGISTER OF WIU.~~18__
APPRAISED VALUE 0 ..ENTIRE .STATE••••..•••••••'_
DEDUCTIONS••••,••••••••••••••••••••••.•",============TAX RECEIPT NUMBER'_
Bot yet detem.1nedCLEARVALUE0...ESTATE."••, • • .••'
TRANSFER TAX DUE PENNSYLVANIA AT FIFTEEN PER CENTUM ................•..•.....•--:-_
TRANSFER TAX DUE PENNIlYLVANIA AT TWO PER CENTUM ,......•.••"============
TOTAL TRANS"ER INHERITANCE TAX ,.....•••.••••1 _
Pittsl!feUon S
MeUon National &nk and
Trust C:;J:lllPAtIYBy
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CB:h1\r
Enclosure
Assistant Se~t1u7
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RCRI-43
'*
COMMONWEALTH OF PEN.~SYLVANIA
DEPARTMENT OF REVENUE
HARRISBURG
IN YOUR REPLY PLEASE
REFER "0
j
Pennsylvania Department of Revenue
Bureau of County Collections
Joint Account Unit
Finance Building
Harrisburg,Pennsylvania
Dear Sir:
Pursuant to Section 101e.,Pennsylvania Transfer Inheritance Tax
Act of June 20,1919,P.L.521,as re-enacte:i and amended,we herewith
submit the following report:
Pltteburgb National B8nk
REPORTING BANK -IILllaloll.Dh.;.l·~n:llgt~:.ftnIlll~O.,...tlwl'...lclilftL-_
6 South JIa1n ~reet
ADDRESS ..w~.....b~jL£nl@gtllol'Um~,~p.Da ...._
JOINT ACCOUNT NO.10 Humer tor reg;n18r cbeckW
TITLE OF ACCOONT Wr.E.C·Kurt"·ir.or (Pa,heft)
Ui ",ill··'....( )C3 ....ilon·<.Ie ~.U.l-I;IDausnte~
DECEA.3ED JOINT DEPOOITOR 1IP'.~.r-16.r-\iQT.-fKttlU:I~ft"'.Ii-Y!~.P1.r---·",;;;:~:,,-_-~_
ADDRESS
DATE OF DEATH
SURVIVING DEPOSITOR;4iJ _....'&...·1..ii*"....;;"·1i'"lw.,;l;,;.~.:....'l...J.......:;....-.I~7"'oUij;:rt..C-------
ADDRESS
OCT 1119fiO J.Washington,Fa.
DATE JOINT ACCOUNT WAS ESTABLISHED """Me..,7:...2'wi3~,....1:I.l$u::I60Ll-------
BALANCE AT DATE OF DEATH J-'I'p..:20"""_.....~9~~_
i
Form RCRI·))
.~......
RESIDENT DECEDENT
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
OFFICE OF THE REGISTER OF WILLS
.COUNTY OF W.ASroJ~Q'r.QN.".." .
IN THE MATTER OF THE ESTATE OF }AFFIDAVIT OF
EARL C.KURTZ,JR.....................................................................................................................................................................................................EXECUTOR
(State full I1Ilrne of doecedent)
EAST WASHINGTON WASHINGTON 'lotJ'ml<l!N*'H'I\R«'QJRLateof,_........................................................County
state of ,PENNS.YLVANIA _ }
ss:
County of W.ASBINGT.ON __.
Charles W.C~bell Trust Officer........................................................................................................M.~.ll,Qu Nat..ional Bank ana Tmst .comp.any Eecutor
~of the estate of the above-named decedent being duly sworn,depose S and say S
.\,\I'dlld"li"Jt:.ly .22 60 {testate ... }Decedent died,·;,·..· :..:··~·:·;..;(tl:.;-;;·th·)·_·(lli'~'i""''''''''''19..i·y;;j..·..,i~leaving a.last will,copy of which Is hereto attached.
~"I •,'.
Nameami ~dd~ess.ofatt~~i;if}...:.:~~:J;!;.<?!:l:~~::\;.~.<?~.~.J.:J3?:~~g,~.:ru:e.t..qQm-.PI:lflX _..other representative to whom an:.
correspondence showu·be .mailed ...~.<?P.:'th :Ma.:.~.P.:.$.~.~~~.t.~Q..G.h~.:r:r.Y Ay~.!..;..w.~e.b.J.P.gt..Qr.b ;p9.,.~..
_"__r ~~_
That as ~uCh ~.~~.~~;9.E deponent is familiar with the affairs of said!estate and th~property con-
(Execul-3r,A~r)
stituting the assets thereof and their fair market value.
That at th~time '6:f'death there was no safe deposit box registered in decedent's individual name,or jointly .
with,or as agent or deputy of another,or in decedent's indiv.idual name,with right ofaccess by another as agent
or deputy,with the exception of the following:-
Name of Bank In which decedent rented a safe deposit box..This safe deposit box rented in Dame 01'names of:
........................~.~~.~.l ¥..~.~.?.~.~.~.c:>.!:l.l .._..:J:>.9:..~..
,.
.That Schedule A attached hereto and made part hereof sets forth fully and in detail all the real property in the
Commonwealth of Pennsyl'lania of which decedent died seized and possessed,or in which decedent had any right,
title or interest at the time of death.It also sets forth the mortgage encumbrances upon each parcel of real prop-
erty at the date of death,giving the amount still due at death,name of mortgagee,date,rate of interest and book
and page of record thereof.In the case of building and loan mortgages it sets forth the face value of the mortgage
and states separately the number of shares of building and loan stock pledged to secure the same,the name of the
association and the withdrawal value of said shares.As to property encumbered by a building and loan mortgage,
the face amount of the mortgage has been deducted from the estimated market value of the property in ascer-
taining the value of decedent's equity therein,and the buikling and loan shares have been li.sted in Schedule
"B"at their withdrawal value.It also sets forth in the colunms provided therefore the assessed valuation of each
of said parcels,the estimated market value thereof as of date of death of decedent.
That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal property
wheresoever situated owned by the decedent or in which said decedent had aby right,title or interest at the time
of death;all moneys left by the decedent at the time of death,whether in decedent's immediate possession,stand-
ing to decedent's credit,or in which decedent had ·any right,title or interest in banks of deposit,.savings banks,
trust companies,or other institutions,whether individually,or in trust for,or jointly with any other person,
giving also separately the accrued interest thereon,if any,down to the last interest day prior to decedent's death
in the case of savings banks,and down to the date of decedent's death in all other cases;all bonds,postal savings,
treasury certificates or notes and other evidences of indebtedness of the United States to the decedent;all obliga-
tions,whether by statute or agreement they are designated as tax free,of the United States,or any state,or
political subdivision thereof,or of any foreign country,which are ownedcor in which the decedent held an interest
at the time of death;all wearing apparel,jewelry,silverware,pictures,books,works of art,household furniture,
horses,carriages,automobiles,boats,and any and all other pel'sonal chattels 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 all claims due and owing decedent at the time of death,and all promissory notes or other instruments in writing
for the payment of money of which decedent died possessed,of whatsoever nature,with interest thereon,if any,
giving the face value and estimated fair market value thereoi,and if such estimated fair market value be less
than the face value,it sets fortin briefly the reasons for such depredation as to each item;all moneys payable to
the e~tate from life insurance policies carried by decedent;all annuity and endowment contracts the proceeds
of w~Ich were payable upon the death of the decedent;and all the corporate stocks and dividends doe thereon and
unpaId as of the date of death,bonds and accrued interest thereon to the date of decedent's death and other in-
vestment securities owned by the decedent at the time of death,with the market value thereof at such time.
"
j .--.•....1--\...
In the case of securities of close or family corporations,the values reported are as far as possible sub-
stantiated by financial statements of the corporations,showing the assets and liabilities thereof as of the date
of death.The schedule also sets forth the interest of decedent at the time of death in any co-partnership or
business,and in support of the value of such interest there is annexed to said schedule,financial statements
showing the assets and liabilities of said co-partnership or business.A copy of the co-partnership agreement,
if written,.or a ~tatement setting forth the nature of the agreement if oral;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.It also sets forth in itemized form,
together with the fair market value thereof,any other property owned or left by the decedent at the time of
death.
That Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry contained
therein and in the case of transfers of property,real or personal,within one year of decedent's death,in con-
templation of decedent's death,or intended to take effect in possession or enjoyment at or after death,said
schedule sets forth the nature and value of such property,to whom transferred,the relationship of the transferees
to the decedent,the proportionate share received by each transferee and all other facts of a pertinent nature re-
garding said transfers.In the case of transfers intended to take effect in possession or enjoyment at or after
decedent's death there is also attached to the schedule a copy of the deed,trust agreement or other instrument
creating the trust.There is also set forth in said schedule a list of all property,real and personal,with its value,
which passed at decedent's death by virtue of the exercise by decedent,either·individually,or jointly with an-
other,of any power of appointment vested in decedent,either individually or jointly,by the will,deed,or other
instrument of another,with a copy of the instrument creating such power attached to the schedule.
That Schedule D attached hereto and made part hereof sets forth the names and addresses of all persons bene-
ficially interested in this.estate at the time of decedent's death,the nature of their respective interests,their re-
lationship,if any,to the decedent,together with the ages at the time of decedent's death of all minors,annui-
tants and beneficiaries for life under decedent's Will.'It also contains a statement showing which of the bene-
ficiaries named in the decedent's will,if any,died.prior to decedent,the dates of their deaths,their issue,and the
relationship of such issue to the beneficiary.
That an the statements ma.de herein are to.the best of deponent's knowledge,information and belief and that
the respective schedules set forth all the property of the decedent insofar as the deponent has knowledge at
this time.-"::
That the totals of the appropriate columns in Schedules "A,""B"and "e,"as directed therein,have been
carried forward and properly registered in column #1 in the "Summary"on the.reverse side of.Schedule "D."
Subscribed and sworn to before me this ..
~A.U.ArI:19..§.~.
Mell~l Bank and Trust
....~.!.!f....~.~.~._..(Executor-~)~rusf'''Officer
.......s..Q]Jt.h....M9.,;j,~....s.t.r.§§.t...!¥.!:g,...g.l}gr.IT....AY.~gE~..
(Street Number)
....:.Y.1.~.?1.I.f!.!-.~.?.!?:.~..:.:~~~.~X~y.~~.~.
(City or Town and State)
j
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Note:Before signing aOldavtt make sure aD blank BPaces fntheaffidavlt and schedUles annexed thereto are mIed In with detaDs
or the word "None",and In case the assets Inclade rare and unUsted securities,seCurities of close or family corporations or aD
interest In any co-partnership or business,that the data and statements req~lre(f under the p~ph above relating to Schedule
"B"are attached.Also JD8ke certain that column #1 in tbe "Summary"on the reverse side of Schedule liD"has been properly com-
pleted as abC!.ve-dl.rectecl.
..~
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to '~-I"-.
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SCHEDULE "A"
REAL PROPERTY
REAL PROPERTY IN PENNSYLVANIA.WITH STATEMENT OF MORTGAGE ENCUMBRANCES UPON EACH PARCEL AT DEATH OF
DECEDENT.WHERE PROPERTY HELD AS JOINT TENANT OR TENANCY BY ENTIRETIES,GIVE NAMES,ADDRESSES AND RELA-
TIONSHIP OF OTHER OWNERS.
RCRI-88a
CQMMONWEALTH,OF PENNSYL\'ANtA
TRANSFEK INHERITANCE TAX
RESIDENT DECEDENT
•
CAUTION
(Do not write
In this space)
(2)
/
(3)
DEPARTMENT
VALUATIONESTIMATED~--_
MARKET VALUE
(1)
ASSESSED VALUE
FOR YEAR OF
DECEDENT'S
DEATH
The real property located In the Commonwealth of Pennsylvania shonld
be described by lot and block number,street and street number,together
with a general description of the property,with a reference to the record
of the conveyance by which the deeeden~took title:if a farm state number
of acres;also statement of mortgage encumbrances upon each parcel at
death of decedent.Taxes,assessments,accrued interest on mortgages,etc.,
are to be listed on form RCRI-lO and must not be deducted from this
schedule•
..:.....-.------------------------1--------1--------1-------
All that parcel of land situate in the
Borough of Canonsburg)Washington County)
Pennsylvania)containing 1)627 square feet)
more or less)and recorc.ed July 16)1957 in
Deed Book 998 at pages 374-379 11,000.00 v 11,000.00 \
That certain lot or parcel of land situate in
the First Ward)City of Monongahela)Washington
County)Pennsylvania being the same premises
which were conveyed to Earl C.Kurtz)Jr.by
deed of Earl C~Kurtz and Nellie V.Kurtz)
dated 9-2-58 of record in the Recorder's Office
of Washington County,Pennsylvania in Deed
Book Volume 1029):page 62 9)750~00 V 9,750.00
\
NOTE:See copy of inventory attached hereto
for detailed description of the aforesaid
real estate.
Residence property situate in the City of
Washington)Washington Cbunty)Pa.known as
44 South Watson Avenue and held by Earl C.
Kurtz)Jr.·and Janice Lyle.Kurtz (wife)as
tenants by the entireties
(~:xrr.lItoT·!.dm;ni6tratar mu.t total "o!um'·:\0.2 Rnd caTrY total to column No.1 inHSunlUlsry"on rcverFe aide of Scht:dul(t lJ.)xxxx 20)750.00 20,750.00
__J;!',
RCRI-33b
COMMONWEALTH OF PENNSYLYANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "B"
PERSONAL PROPERTY
Cash In hand,Cash on deposit,B'Jnds and Mortgages,any interest in a Copartnership or Unlncor·
porated Business,Judgments,Royalties,RiGhts,Shares in Trust Funds,Leaseholds,Pensions,Promis-
lory Notes,Claims,Insurance payable to Estate 01 Decedent;Annuity and Endowment Corttracts;
Corporal1l Bonds and Stocks,with Accrued lnteres!and Dividends Declared and Unpaid to Cate of
Death,Accounts Receivable,Jewelry,Wearing Apparel,Silverware,Household Goods,Autonoblles
and All Other Personal Property of Every Natu....Wharever Situate.(Property held joln:ly by
decedent and another m'ust be listed showing names and addresses of other Joint Owners anei their
relatlonshi p to decedent.)
Unit
Values
(1)
ESTIMATED
MARKET VALUE
AT
DATE OF DEATH
(2)
DEPARTMENT
VAJ,UATION
CAUTION
(Do not write in
this space)
as per copy of in-
$81,661.29
Cash,Stocks,Bonds,etc.
ventory attached hereto
Less:
Veter:an's Burial Allow-ar:ce 250.00 81,411.29 81,411 ..29
Extra Testamentary Property:
ie8.~
99.9'1
292.18
!ql-~.46
91.2]
585..56 '/
Checking'AccoUIft
Savings Account
27 Shares -Sun Ray Mid-Continent Oil
Compeny@ 21.6875 $
Registered:Earl C.Kurtz,Jr..or Janice L,Kurtz
)
459 Shares -Brockwa;yGlass Company,Inc.
Common @ 33.50 .$15,376.50 V·
Checking Account -'Washington Office
Washington Office of Pittsburgh National Bank
Accounts in the name of Earl C.Kurtz,Jr.0r
Janice Lyle Kurtz (wife)
Registered:Earl\C.·Kurt~,Jr.or Janice L.Kurt~
NOTE:Decedent's Will contains a tax clause coveO'-'>-ing extra testamentary property,therefore
the estate shoula be billed for the tax
on the above mentioned property.
(t:xecutor.Administrator mll"t total ..t:atlmatr'.1 Marht Valu,,"column So.1 alld carry total t
(:olurnn Xo:1 in HSummary"on rl:vcr8f~Hide C)I 8C':he(l.llc D.)
..P~~OS:~,
#73 7#,
S9,~9S.3g .
Note:This schedule must list all intangible..personal property such as,cash in bank,bonds and mortgages,promissory notes,claims.insur-
ance,corporate bonds and stocks,a.coountsreceivable,interest in partnership,etc"even though physically located outside the Common-
wealth at the time of death.As to tangible personal property (e.g.,jewelry,wearing apparel,silverware,household go->ds,books"paintirlgli,
automobiles,boats,etc.)state where It was actually located on the day of the decedent's death.Tangible versonal propert~which is definite-.
Iy established to have been physically situated outside this Commonwealth other than for a temporary purpose,is not SUbject,to tuJin
this Commonwealth.In the absence of a specific declaration as·to a.c'tual situs.said propert)'will be presumed to have been physicaUY
present within this Common~ealthat the time of death.',~'"!;~f'
,
l-."i.~;--i.
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------------------------------------------------------------------------.,.~
RCRI·3)c-
COMMONWEALTH OF PENNSYL'\tANIA
.TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
•
<SCJlElDULE "C"
TRANSFERS
'""-....
ANswt;R EACH QUESTION SEPARATELY
(1)Did decedent,within one year of death,make any transfer of any material part of estate without receiving an adequate,
valuable consideration therefor?(Answer "Yes"or ''No'')N.Q __
(2)Did decedent,at any time,make any transfer of property In contemplation of death,without having received an adequate
valuable consideration therefor?(Answer "Yes"or ''No'')~.9..
(3)Did decedent,at any·time,make any transfers of a material part of his estate without having received an adequate,valuable
'd t"th f ?(ADs "y SOl "No")NoconsleraIonereor.wer e or :..
Is it conceded that such transfers were made in contemplation of or to take effect at death?(Answer "Yes"or "No"):.
(4)Did decedent,at any time,transfer any property in trust by deed or agreement?(Answer "Yes"or "No")....:.~.~.~!?~.J.:.'?y...
(5)pid decedent,deputy,or joint renter,within one year of death,withdraw property or evidence of property f.rom any safe
deposit box,registered either In decedent's individual name,jointly with another,or to which decedent had access by an
agent or as agent for another,and make distributi~n of such roperp;yvithtut having received an adequate,valuable con-
sideration therefor?(Answer "Yes"or "No")......:l'iJ:.'?.........t.n:9.!:?I:l:......0 a flan
If the answer is "yes"to this question,state below the name of the bank in which the box was located,in whose name
registered and set forth the nature and value of the property removed,date of removal,and to whom distributed.
(6)If the answer to any of the questions from 1 to 5 is "yes,"then detail below the nature and value of the property trans-
ferred,date of transfer,to whom transferred,and aU other faclts surrounding said transfer,and in case the transfer was
in trust,attach a copy of the deed,agreement or other instrument creating the trust if not of record.otherwisE:by reference
to such recorJinll'.
(1)(:~)
Department
DESCRIPTION Estate Valuation Valuation
as of CAUnON
Date of Death (Do not write in
this space)
On October 10,1958 Decedent created an unfunded
inter vivos insurance trupt with Mellon National
Bank and Trust Company as Trustee
(Proceeds of insurance not taxable)
-
(Executor-Administrator.if any of the transfers listed above are conceded to be taxable.must NONEtotsl"Estate Valuation"column ~·o.1 and carry total to column No.1 in "Summary"on
reverse .ide of Schedule D.)
Note:If additional space is required attach riders of the same size•
.w
----~--~-~._----- -
,..I ,.~)
COl\1:M.OJ.lll\WoUya-OF PENNSYLVANIA
'J:'RANSFER INHERITANCE TAX
RESIDENT DECEDENT
l{CRJ-33~
SCHEDULE "0"
BENEFICIARIES
BENEFICIARIES AND ADDRESSES RELATIONSHIP I SURVIVED AGE OF LIFE DrTEREST OF
(State full names of all and their addresses who (If step-children or DECEDENT TENANTS OR BENEFICIARY
have an interest,vested,contingent or other-illegitimate children STATE YES ANNUITANTS IN ESTATEareinvolved,set AT DEATH OFwise,in estate,)forth this fact,).OR NO DECEDENT
Janice Lyle Kurtz Wife Yes
44 S•.Watson Avenue
East Washington,Pa.
All Decedent'~tangible personal proDertv.
Decedent's residUEltv estate is beq J.eathed to Mellon Natiohal B2.nk
and Trust Company,in trust,to be added to ~nd become a hart.of'
that certa~n insurance trust creat~d by decec ent and datei 10-10-58
(See Schedule C).The dispositive terms of he trust as fn11nw!'\·
"A"
.
Trust -Net iIl come to Janice L Tle Kurtz for life,fr!-1m ,q---
fund equal to 1/2 of the ad.iusted rORR e8ta e as determihpi'l f'r'Y'
Federal Estate T~purposes less s ~ecific bee uests and ex ra----
testamentary passing to Janice Lyl ~Kurtz.Emergency clailse
covering corpus in the Trustee's d scretion or her welfa e,
/maintenance and S1 onort.Remainde r as annoir ted under he r ,1
testam~ntlll:ry power of appointment.
-
Trust "B"-Net in~ome to or for t e bene~it of'Janice Ly e Kurtz
and with corpus,a f'ter exhaustion f Trust A and provided she has
not remarrie~,in uhe Trustee's di cretion,f or her welfa "'e,comfort,
suppo~and educat on and that of er immediate family.t deatl::..
of'Janice Lyle Kur z,the trust is to contine e with incom >,qr,d w'itb
so much priJcipal lis the Trustee dE ems advisable for the elfare,
maintenance,suppo :1;and education of the dec~dent 's surv ving children,
~4 at whichuntiltheoldestsrvivingchildatainsage ime the trust
is to be di'Tided i to as many equa shares as there are c ildren of the
decedent then livi g and children hen deceaspOl,who have issue then living,
the issue 07 a dec .,q C!"'~chi 1il T.n T.~kp hi!'\!'\h.<l 'Y'P nllT.'Y'i O"hT.;per stirpes.
The shE..re 0:a liv ng child to be 1eld in a separate trus with income
to such child for ife but upon at aining age 24,it may 1 ithdre.w any
or all rema:"ning cDrpus.Provisior for fuXtber contingen remainier:o;•
.
~--......-.
Deponent tu.rthCl'says that an the above-named beneficiaries are living at this time with the exception of:-
NAME DATE OF DEATH RESIDENCB
..
-_.~<
-..
.
IMPORTANT-SEE REVERSE SIDE
----,
,
--,..-----.....--------"'l""---~-....;,------'.1 "
IN THE
MATrER OF THE APPRAISEMENT
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jco j :Co ~~.t;:.:;.~0~:':\J1 0 ~I~;I~r ~
(Execaior-AdmlnlsUator
mast complete "As
Reported"column #I.)
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J9S.,AUG 30
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FILED
I'N :"3--,~.0
·J4Mf-s 1-1.'DnUrjl 1c'FVE"'IC'...,(,-!.~o,J •
'".,',I ~,::;/,)'.EN ,pF WILL.S ',",.\~.t)rr-!eiO c'L f(;:t?!(,f1'('''
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OF THE
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.)REPORT AND APPRAISAL
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County of :WM.tg:.NQ',):'pN ',:,
Commonwealth of Pennsylvania',).
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,,':')
,'·EARL C.··KURTZ'......................................, ;..;~::·····..···..····:····D;;~·~········()
Liate of EAS.T WAS.H.Il'IGTON..•........,::..
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::inistratiOn}No Year ..
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AND AGENT OF THE COMMONW5ALTH
ESTATE OF Earl C.Kurtz,Jr.
Form RC C ·10.
. i
Register of Wills.Agont
L.ATE OF Washington,Pennsylvania
33 ~1117..0
STATEMENT OF DEBTS
AND DEDUCTIONS
COUNTY
O~FICE OF THE
REGISTER 'OF WILLS
WASHIN,GTONOF
DATE OF FILING APPRAISEMENT DATE OF DEATH ..:J;..:u=l:..ly:.....::2:..:0~.:.....::1~9..l:6~0~_
D"TE NO.OF NAMIi:OF PAYEE REMARKS A"'OUNTVOUCHS:"
1 70
June 26 Family Exemption:Janice Lyle Kurtz.Widow 1.000 00
U60
Observer Publishing Co.:AdveIrtising grant of lettersAug.8 10 00
8 Legal Journal:Advertising gra t of letters 10 00
1';\0.1 !
Jan.24 Fetherlin and Carl:Appraisal f~es 150 00
Feb.6 Sterling Nat'l Bank &Trust Co.of N.Y.:Transfer fee 1 00
Apr.
Expenses re property sltuate 26Il .h;ast Mai.Cfen-Street.Washington.
20 Pa.:
12/6/60 Henry li.Hood &bon~:.l!lre Insurance ~1l6.29
2/9/61 Henrv G.Hood &Son~:Fire Insurance 7.80
4/18/61 B.E.York Agency:IF lrelnsurance UU.U(;
4/20/61 R. R.Campbell AQer:cv:Fire Insurance 9.71 263 80
Oct.30
Expenses re property situate 12 Jefferson Avenue.Canonsburg.
Pa (Vacant):
3/27)61 R.A.P~ter.Inc:ILiabiliit;insurance $12.56
3/27/61 GeorQe •Challener•Inc:ire insurance 10.00
4/14/01 Lo.VV •.t'hl111PS &:i:)on ~:Koot repalrs _.-8/9/61 1961 Citv and County taxes n'7 '21
10/30/61 School taxe s ~-'1',.Q23 00)-
Mellon NatlOnal Bank and Trust ICompany.Washlngton Ufflce:
Nov.3 R"";........'h"fn...',<:+::.+<:7 00
Dec.12 Guaranty Trust Company of Ca ada:Transfer fee 90 I
196 Mellon 1\latlona1 .oanK ana .L rus vompany.vvasnlngLon VIIlce;IMar.13 Reimbursement for telenhone c all to Vermont 5 15
196~Expenses incurred re acquisitio of land--zo7Lastl'i7.Laillen i:)treet.I
Julv 26 W::.~'t.'_..~-Pa..as follows:
5/28/64 Donald A.Morrow::urvey of trouna .:P lUI.Ul
A/,oILL T -'0 Wnndward.Re<order of eeds:Purchase '
pennsrlvan la realty 1anSle r -'tax-stamps OJ.)(City 0 Washington:ealty transfer tax stamps 85.0
7/26/66 McCreight.Marriner &McCrelgIit:128.75 405 75T'"\"sslonal service
.Sent.7 McCreight.Marriner &McCrei ht:Attorneys'fee
I.)!~~~(OI .t'arment on account ;PG.vvv.vv
3.600 00q766Baanceinfull1.600.00
.L';1po -
Od 18 B.E.York:Appraisal fee 100 00
11.)ru Mellon National .JjanK ana .L rust l\JompCl.lly.~;:;~Ill~lll..LU.!'
Jan 22 .,.,rall s to Vp.rmont 28 38
R~w;ister of VV 111S.vv aShlngtOn L.punty.--:E"Cl:••--v<YU:N Cl.$...'-1......'-1 .
22 A ~7hO Cost of letters 23.50
1,18/61 Une bhort Loertlllcate .I..vv
1 '7.r:./hl One Short Certificate 1.00
~~~~~~i Filing fee o.uu
Filing Inventory 13.00
COMMONWEALTH OF PENNSYLVANIA
}SS:
COUNTY OF Washington- ..Trust Company
I,A.rlie W Ott,Trust Offlcer.Mellon Natlonal Bank and HEREBY CERTIFY.THAT.TO THE BEaT OF
....y I(NOWLI!:DGE AND BELIEF.THI!:FOREGOING IS A JUST AND TRU E srATEMENT OF DEBTS.FUNERAL EXPENSES AND EXPENSES 01"
ADMINISTRATION SUBMITTED TO THE EST....TE OF Eapl G.Kyrtz,Jr DECEASED.AS DEDUCTIONli FOR
INHERITANCE TAX PURPOSES.~~tJ!L-=
30h ~-~(L.S.)
SWORN AND SUBSCRIBED BEFORE ME THIS t DAY 01"
J 1 70 Trust Officer~u.v ~.,,,;:k4,;"A---(,.)=~ah(--
Notary Public
Washington.Washington County.Pennsylvania
My Commission Expires January 28.1971
.~
8/29/61
5/31/62
6/28/62
12/10/65
4/4/67
1/16/70
One Certified Copy of Will
One Sho rt Certificate
One Short Certificate
One Short Certificate
Letters Testamentary and short Certificate
Two Short Certificates
6.50
1.00
1.00
1.00
1.00
2.00 59.00
Payment on account
Payment on account
Ba1ance in full
1970
June 26 Mellon National Bank and Trust Company:
Executor:
9/29/61
12/18/62
6/26/70
Compensation as
$4,000.00
1,000.00
1,576.48 6,576.48
1960
Sept.9
Nov.3
23
Dr.Bernard H.Berman:Professional services
Graham p.Cowie son Funeral Home:Funera1 expenEe s
Dwight Emary Harken,M.D.:Professional expenses
30.00
2,276.78
1,100.00
Dec.13 Lewis Dexter,M.D.:Professional services 17.00
1960
Sept.30
30
30
Aetna Insurance Company:Premiums re policy on liie of
E.C.Kurtz,Sr.through 9/1961
Hilton Carte Blanche:Charges
E.Cramblet,Tax Collector:1960 Borough and School tax on
join~ly owned property (re sidence)
U i '3,I ()
.-4+3-:-ro-
67.68
280.32
Nov.
Dec.
30
9
Community Chest of Washington,Pa.:1959 Pledge
Kelly and Willison:Services in preparation of balance sheets
100.00
50.00
1962
May 31
31
31
31
31
31
Church of The Covenant Centennial Building Fund:Pledge,
dated March 21,1960
Kurtz Monument Company:Trade Accounts payable
Kurtz Monument Company:Customerl s Credit Balance
Account
Mellon National Bank and Trust Company,Washington Office:
Commercial Loan Department
Mellon National Bank and Trust Company,Washington Office:
Monthly installments ending 1962
E.C.Kurtz,Sr.:Installment payments from 8/1/60 through
3/1/67
-2-
2,000.00
6,343.46
9,988.04
10,000.00
2,713.54
32,841.45
,'.
1962
May 31
31
;,..~.
Accrued taxes owing at date of death
E.C.Kurtz,Sr.:Install;ments on note during period
8/1/60 through 1/1/64
Expens~s re Loss on Sale of Real Estate~situate 12 Jefferson
Avenue,Canonsburg,Pa.
$793.84
4,200.00
Transfer tax
Federal Documentary Stamps
$220.00
12.10
All security transactions are shown as net.iAccountant requests
deduction for brokerage charges in the amount of
Extraordinary administrative expenses in operation of
proprietorship known as Kurtz Monument Company
through sale of same:
Mellon National Bank and Trust Company,Compensation
McCreight,Marriner &McCreight,Professional
Services
7·.53
12,500,.00
500.00
~·8.m7"30
yu/tl()-
f 9r Ye/,
I-£~1 ~'--...,,:,-'.'.
RCC-81 (2-64)
COMMONWEALTH OF PENNSYLVAN IA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
IN YOUR REPLY PLEA.E
REP'IIR TO
NOTICE OF FILING OF APPRAISEMENT
MELLON NATIONAL SANK &-TRUST COMPANX
(Executor ~).
J
In Re:Estate of -=;:E:=A::.:R:=L:....,..::::C~e_KU==:R=T~Z:.Lt ~J~R~e~__
_____.nti,tliASIoJ.HIu.LNGlnLTuOwNiJ,..County -File No.6372-128
Dear Sir:
You are hereby notified that the original
appraisement in the estate of ...Earl CeKurtid l\t..;,e_=--
has been filed in the office of the Register of Wills qf~S ~gton
County on .Iul)'22 ,19--10 Said appra:isement reflects'the
following valuations:
Re al Estate _-..:...---l2~O~·f-;7~.~S¥O.....il0~O!-
Personal property ~8~9~;~1~9~2~.u6~1L..
Transfers --------......r..-_........~~Tota1 ~,.--~.=1=1:.;::.O..z.t.=;.54..:.=.2.=..e6;:.:1=-·
As to such tax that is paid within three months·from date of
death,a five (5%)percent discount is allowable.As to any tax that
remains unpaid after one year from date of death,interest at the rate
of six (8%)percent per annum is charged.
Any party in interest who is aggrieved by an appraisement may
appeal therefrom as provided by law.
Da te =-Ju=l:::.1y!--=2:.::2~,-=19=-7:...:0~··__Signed aJ£~.2<.V~
Title W.R.CHAm:cu;APPRAISER
DATE OF DEATH:
Note:This is not a bill.
July 22,1960
/.t
d;
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISION
~DD~244 Washington Trust BuildingWASHINGTON.PENNSYLVAtillA
15301
July 27,1970
~m.JOSEPH F.SHAMAY,CHIEF
COMMONWEAtTli OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BU REAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
FINANCE BUILDING
f"RRISBURG;PENNSYLVANIA 17127
In Re:
-Dear Mr.Shamay:
Estate of::
Late of:
Date of death:
rile No.
EARL C.KURTZ,JR.
WaShington County
July 22.1960
6372.128
\.
May we have your permission to correet t.he above mention estate.
We allowed $250.00 on the personal property,that is not taxable.
being that it is a Veterants Burial Aliowance,..and we also taxed
personal property in the amount of $8,186.'86 ;.U!hich was jointly o:wened
by the dec::fldent and his wife,and is not taxabl\'.This would change
the .amount of the per-sonal property from $89 ;'71~2.61 to $81 t 605 .15.
t
Awaiting your reply t -I remain
/mjr Very truly yours,
(2J~~./j)~~!
WILLIAM R.CHANEY.-.J
CHIEF APPRlISER
}
"
J~+.&
,.....'
XXXXXXxxXXXXXXXXXXXXXX 244 Washington Trust Building
August 20,1970
.'
10m.JOSEPH F.SIIAl-fAY,CHIEF
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE .
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
FINANCE BUILDING
HARRISBURG ,PENNSYLVANIA .17127
RE:Estate of EARL C.KURTZ,JR.
Late of Washilll'ton County
Date of death July 22,1960
File No.6372-128
Dear ~Ir.Sbamay:
I am writing to ·you in tegard to our letter of,July 27,1970.in
which we asked your permission to'correct the avove mentioned estate.
•-I ".
Mr.Ott,Trust Office,for the Mellon National Bank here in Washington,
has contacted our office to remind u8 that the estate is going to
audit soon and we would like to have the appraisement and docket cor-
rected befor~the audit.
Awaiting your reply,I remain,
/mjr
cc;Mr.Ott
Very truly yours,
,
;.~/./-,;/4'.~:'I
1/://"I
'.,liILLIAM R.CHANEY,
CHIEF APPRAISER
..",-:-:'"
~xxxxxx 244 Washington Trust Build1nl
August 20.1970
~m.ARLIE OTT,TRUST OFFICER
MELLON NATIONAL BANK'
S.MAIN STREET
\~ASHINGTON,pENNSYLVANIA 15301
RE:Estate of EARL C.KURTZ,JR.
Dear ~fr.Ott:
Enclosed please find the copies of the lette'rs that our office has
sent to Mr.JOleph F.Shamay,in :regard to th~estate of EARL C.
KURTZ,JR.,that you :r~quested I send to you as per our telephone
conversation of August 18,1970..
Enc:3 Very tvuly youra,
~.;P~~
.MARY ~usso ..
..INHERITANCE TAX CLERK
I
'...'-------------------'---------/
MELLON NATIONAL BANK AND TRUST COMPANY
WASHINGTON OFFICE 40 SOUTH MAl N STREET
WASHINGTON,PENNSYLVANIA 15301
ARLIEW.OTT
TRUST OFFICER
Miss Mary Jane Russo
Inheritance Tax Clerk
244 Washington Trust Building
Washington,Pennsylvania 15301
Dear Miss Russo:
August 24,1970
Estate of Ea~.1 C-f Kurtz,Jr.-Account No.100-683FileNo.637~-lG8
We acknowledge your letter of August 20 together with enclosures consisting
of your copies of letters to Mr.Joseph F.\Shamay,but would request your
further review of this appraisement and our RCRI-33 filed during 1961.
Our Inventory which was included listed Personalty at $81,661.29.As noted o~
Schedule B of the RCRI,we reduced that amount by the veteran's allowance of .
$250 leaving $81,411.29.The only additional item would be the one-half taxable
portion of the checking account held in joint names of decedent and his daughter
Sherrill.That balance was $194.46 with taxable portion being $97.23.We sug-
gest that the appraisement for Personalty should total $81,508.52 as shown on our
RCRI.
It would appear that your letter of July 27,1970,stating the revised personal
property at $81,605.75 includes the entire balance of the account held jointly with
the decedent's daughter.Please review this at your earliest convenience and
notify your Harrisburg Office accordingly provided you agree with my conclusions.
Otherwise,please let me know immediately.
Very truly yours,
AWO:jbm
cc:Mr.Clyde Barnett
Tax Department
Mr.James C.McCreight,Esquire
"I
COMMONWEALTH·OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127 .
Septe.aber 18,1970
Mr.\"zilliam R.Chaney,Chief Appraiser
Inheritance Tax Division
244 Trost Building
East Beau and South Main Street
Washington,Pennsylvania 15301
Re:Estate of Earl C.Kurtz,Jr.
File No.6372-128
County of Washington
Date of Death:July 22,1960
Dear Mr.Chaney:
We acknowledge receipt of your letter of September 9,1970,
along with letter from Arlie \of.Ott,Trust Officer,Ivlellon National Bank and
Trust Company,supplying additional information to enable us to act on your
previous request for permission to reduce assets in the appraisement dated
July 22,1970,in the above named Estate.
Based on the information submitted in Mr.ott I s communication
the assets in question being jointly owned by the Decedent and his surviving
wife would not be declared taXable for inheritance tax purposes,as &overned
by Section 241 of the statute.In addition,the subject assets being,
established considerably more than two years prior to the Dece«ent I s death,
they will not fall within the meaning of Section 222 of the 1961 Act.
Accordingly,you are hereby authorized to make alterations in
your records and we will do likewise to ours.The items listed under Extra
Testamentary Property .on Schedule·liB"showing the value of the DecedentI s interest
as one-half (1/2)will be deleted..The items involved are as follows:
Bank Accounts Washington Office of the Pittsburgh National Bank,in the name of
Earl C.Kurtz,Jr.or Janice LYle Kurtz (wife),Checking Account valued $128.12,
and Savings Account value{L$77.71;27 shares SunRay Mid-Continent ll1lill Company
Stock,.valued $292.78;and 459 shares Brockway Glass Company,Inc.Stock valued
$7,688.25.The total amount shown as Personal Property or $89,792.61,will
reduce to read $81,605.75,and the Total Gross Assets or $110,542.61,will change
to read $102,355.75.
~~j';~J.'~e~~
Inheritance Tax Division
HAB/ah
For :li'IiIliam S.Brandamore,Director
Bureau of County Collections
.........
'.
RCc'':39 (5-68)'
.~.-...,.
COMMONWEALTH OF PENNSYLVA~IA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of KURTZ,;
(Last Name)
EARL
(First Name)
C.,JR.
(Initial)
DATE OF DEATH_7:--.......;2.::....:2=--.......;6:....:0'--FILE NO.6372-128
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Washington
Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at
the values set forth opposite each item in the last column to the right in Schedules "A","B", "C",and "E".
Dated:__---'-0....:..7_-..::2..::.2_-....:.7....:::0 _
REPORT OF THE REGISTER OF WILLS
I,the undersigned duly elected Register of Wills in and for County,Pennsylvania,do respect-
fully report that I have allowed deductions in the amounts claimed by deponent,except as to those items where a greater or
lesser amount is set forth in the last column to the right in Schedule "F",which greater or lesser amount represents the sum
allowed as a deduction.
REGISTER OF WILLS
lU 750 00
A9 7Q2 61
110.542 61
,.
20.750 0
AQ 7Q2 fil
110.542 61
~ALUE AS REPOR~ED ~ALUE AS APPRAISED
CLEAR VALUE OF ESTATE
INVENTORY
Real Property (Schedule::.A)
Personal Property (Sche::dule B)
Transfers (Schedule C)
Joint-Held Property (Schedule E)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE F)
Dated:_
Valuation of life estate~or
FOR USE OF REGISTER ONLY ~
Tax on $-+-__~
Tax on $6%
Tax on $5%
Tax on $10%
hX~$1~
~e~ti~s *
Total Estate .....L-__
TOTAL TAX
COMPUTATION OF TAX
$---------+--
$--------+---
$---------+--
$---------+--
$-------+---
$....1..-__
(*)As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
Less tax previously paid
BALANCE
Less 5%of tax if paid w:thin
3 months after death
BALANCE OF INHERITANCE TAX DUE $t=
Add interest at rate of 6%from
_____to $--------'
AMOUNT OF ESTATE TAX ASSESSED $-----1-
Estate tax paid $L--BALAL~CE DUE $--lL-
Add interest at rate of 6%from t=
------It,o-----$--------1
TOTAL TAX BALANCE $-------l
PAID $...J
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason,
same should be r.oted below,with short explanation.
Will I. .N ..,."AdminIstration o :~;.,'Year.'-
IN THE
MATTER OF THE APPRAISEMENT
OF THE
ESTATE o"F .,
EARL C.KURTZ,J'R:.
Deceased
Late of .........E.WASHINGTON..........................,....•.....J
;
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County of ''lASHINGTON Pi'
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
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nLE NO ~.?7..?::J?~..
'Y ..'-..
DATE .l~ly.?t..?:!~~.?..9..
....,0:..;j.,
couiJ;;y .:::~~.~.~.~.~~~: .
Form RCR(·2b--I~~~..
COMMONWWALT OF PENNSYLVANIA~~
,DEPARTMENT OF REVENUE RESIDENT INHERITANCE TAX
BUREAU OF COUNTY COLLECr~NS':.
I
HARRISBURG,PENNA.APPRAISEMENT
.------'---"'-----~---1
Whereas,~~.r.J.G..~~.~~.,~r..L late of ~.~.~.~..W~~~JP:g~.~~.
in the County of Washington Commonwealth of Pennsylvania,having died on
the ?~.q day of ~~.Y.19.~9.,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,_.f..r.~.g R.~'.r..~.r.J,i.p.g ,an appraiser duly appointed according to law,
having been designated to make a fair and conscionable appraisement of the said estate and to assess and fiX
-
,
,the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement:
In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after
~4
the expiration of any est.ate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest.
~
,Unit Appraisement
I .Description of Anet Value.Made for Inheritance
:Tax Purpo.e.
$.~
..
REALTY:...---"'~~
Spp rn.......r n.f S~hpnll1p II ATl :\t-~:\('hp.d 'to annraisement 20.750 00
"'''....
-.
I-IH.H·...II"iAT,TV·..
SP.P.('oov of Schedule "BTl attachedto annraisement '89,792 61
....---
.'
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Total 110,542 61
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Apprall,er
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\vASHINGTON..................................................................................................~..County
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RES~DENT INHERITANCE TAX AP.PRAISEMENT
Estate of
iEARL C.KURTZ JR ......................,.
Deceased.
Late of
.E.WASHINGTON............................................~.
Date of Death,~.~.1.:.y ??...L J.:.Q.§.9..
Ap.praisemei!t Docket ~'ol...d..s-Page,OZ.f..~1..~o ·.§:~:i.:i;ii.:~·..
Filed ilJ Register's Office,J.u.ly .2.2..,.19 7.0
Anwuntof tax clue,$..:..
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DEPARTMENT OF REVENUE-----.-
Received,
f'
Exa.mined and Approved,..
Wrote abo.ut Appmisement,
Appeal f,.om Appraisement,..
Entered and charged,.
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