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OC1970-0350 - ESTATE OF KOLASA
(tlnmmnnwra1tq ~f JrnnBYIUania.j SSe musqingtou mountg, I,~osephine M.Douglas ,Register for the Probate of W.ills and Granting Letters of Administratio~in and for the C1tity of Washingtoo,in the Commonwealtr;of Pennsylvania, to John A.Lubozynsld and Mary EI.Lubozynsld ' administtators '.•.'\of all and siogular the goods and ch~ttels;'rights:and credits,which were of Joseph Colossa ai/a Joseph Kola...of Washington '~oun:y,deceased, \:GREETING: Ii WHEREAS,the said Joseph Colossa ~/k/a Joseph Kolasa late of Chartiers Twp.~in the county aforesaid,la~ly died intestate (as is affirmed),possessed of divers goods and chattels,rights and credits,within 'the said County,\ \JOSEPHINE M.DOUGLAS "> by reason whereof the power of granting administration thereof doth belong to me;I therefore,confiding in your fi~elity,do by these presents grant unto you these i~ETTERS OF ADMINISTRATION,.here-~ by committing unto you full power to administer tile goodi andchatteIs;-riglits¥ta'~hwere / of said deceased within this Commonwealth,you having taken and subscribed the 6th of office pre- .'.,~' scribed by law;requiring you to well and truly administer tlie~goods and chattels,rights and credits, which were of said deceased,and to exhibit a true and perfect inventory thereof bto tie Register's office,at Washington,within ninety days,and to render a just and true account of Y'o)ur a.:lministration at the expiration of six months from the date hereof,and to regard and comply with'the provisions of the laws relating to inheritance taxes. '...IN TESTIMONY WHEREOF;I have hereunto set my hand and caused the seal of said Office to be affixed this 21st "-~_....day·of ...March ~\.... --".-----Ill the -year-of~our-I:.ord-r:)lle·thousand / nine hundred and Sixty-Six. 'I .1 It .. , i,I, : , \ metter.a of 1\bmini.atrntion IN ESTATE;.OF ! .............~9.~~tLQ·9Y?§§A ;;.J~I~1~. JOSEPH .KOLASA......_. ~2 i '".';.rr-!f~ :\1""I I Ii""l).i~I-..~ ;;971 OCT??PH3 55 I:J. RUSSELL MI~J\INO .,!REGISTEH OF WILLS'~., ,'}WASH"IN\;TON CO .•PA. !.t ~, i "~.J) I 'J~.) ~~ t;, /. '"~ 'r\:~: ,,1,1 ),., ."( ,~ ./ ~$ :l iJ "f'i, ~~>t~I '. 'I ~~~ .~' STATE OF PENNSYLVANIA, WASHINGTON COUNTY,~55: -...._-::---.----- The within named Accountan'~.cduly sworn according to law,depose as stated is true and correct as verily believe, and say that the above account ,1 Sworn and subscribed before me thiS...Z?j~.... .,':",.';'y)~.2'1)d~~of .k'!.V0;:.~)j;j;;i 19._ . //L.".r-n/I~~~,. :.-..~._.-._..-:--..__._~_-----.., '\u:OR'.H::1.J\1f.:)f!-1K,T~~ttl>i'I'llhlillI:·t~r.IjI1:;bur ,W~?b!llgton Co"Pa, ..,~~.c~l~smn .PP.ims May .1.4~1.9]j~,-'~~.~...\'$-..,,,... iIIo""\\\'''' WQlshingto'~'County,ss: ~~~t'waL:-. J I do certify that I have given legal not'~e to all persons concerned of the filing of the within account in the manner prescribed by Statute end Rule of Court,as evidenced by proofs ther'eof filed to No..~j.-::_]?2.76..k . Witness my hand and official 'se'::J1 this ~.~~..... day af =m.~,-------------~--------1;_76_ .....~~..n-~ Register of Wills ""'"_.-'--t"'"---"'!"'"".,;:----...-----.... .,..j ~ :ci ....m,e s::: llIi ...,>i rz:li l:l Ni::lCI.li e 01 ..'gi t.),.Qi F'\I'L~''''''D~,t.) '<!1 ~i t.IU!Hi ~.:'70 APR~:rz:l:pH ,55~~~~•t: 0 IU:.-Ii ~ ril lUi ).Ii Eo<~i s::!lUi~<!1 CI.li ·,..ji ~:RUSSELL./·f;·\RINOEo<CI.li ~!UJ.Si 'Oi REGISTER~ril 'O!m:DF WillS01ijiWASHINGTONCO.•PA.tJi j .; ~f:C ,+Ii ~:IlIrnrnirz:l~).Ii s::i00'·,..ji .,.c:i g~.~:0:ci I-Jjz 0 -I~ C6 I N ~t \.D---~ ~a ...;;-.~'.- •\ ..' ! l ." -~----~--------.....-~~------------- -... ; P'..J JII •( .j " .---. \ '". ,.1 \ ...- ," r The First and Final Account of John A.Lubozynski and Mary E.LUbozynski,Administr,ators of the Estate of Joseph Colossa a/k/a Joseph Kolasa,deceased,late of Chartiers Township,Wash- ington County,Pennsylvania. The Accountants are charged as follows: Inventory and Appraisment filed Total Assets of Estate Total amount of credits clained by account Balance for distribution $73,302.63 $73,302.63 $13,788.15 $59,514.48 .. The Accountants claim the following credits out of the assets of the estate,to-wit: ~ame of Payee Remarks Amount 1.00 460.00 2.11 10.24 26.00 15.00 18.86 22.64 21.17 4.30 460.00 3.53 2.11 18.85 43.33 1.00 2.00 13.72 10.24 2.11 3.60 18.86 22.64 612.00 21.17 3.53 5.98 Josephine M.Douglas Washington County Reports Washington Observer Josephine M.Douglas S.W.Miller Agency Our Lady of Miraculous Medal John A.Lubozynski st.Patrick Church John Lubozynski Elizabeth J.Adams John LUbozynski General Heating Co. General Heating Co. John LUbozynski John Lubozynski John LUbozynski'; Josephine M.Douglas Josephine M.Douglas Russell Marino,Co.Treas. Russell Marino,Co.Treas. Mrs.Anna Howcroft Mrs.Anna Howcroft Dorothy A.Dziak Dorothy A.Dziak Speakman Funeral Home Mrs.Anna Howcroft Mrs.Anna Howcroft Russell Marino,Co.Treas. Mellon Nat'l Bank F.J.Buckley Agency Mrs.Anna Howcroft Russell Marino,Co.Treas. John Lubozynski Albert J.Allison Dorothy A.Dziak Dorothy A.Dziak Mrs.Anna Howcroft Internal Revenue Service F.J.Buckley Agency Mrs.Anna Howcroft Mrs.Anna Howcroft Dorothy A.Dziak Letters &Short Cert.24.00 Advt.for Letters 12.50 II II II 12.50 Short Cert.2.00 Fire ins.premium 27.00 Chmxh 10.00 Reimbursement for Bond 460.00 Grave lot &opening 100.00 Food &refreshment at ~39.35 Preparing '63'64 &'65 Fed.Income Tax Returns 30.00 Advanced for 4 death cert.4.00 Repairs on Cokeburg hse.1,150.00 •II II "42.00 Advanced.for material 319.29 II for labor on roof 269.55 It for material to repair roof Filing Answer 2 Short Cert. '66 Personal Prop.Tax '66 Co.Tax,Cokeburg Light &Water Tax Road Tax '66 Boro.Tax,Cokeburg '66 School Tax Bal.of funeral bill Special tax '66 Special tax '67 '67 Co.Tax Bal.due on Safe deposit box Admr.Bond '67 Light &Water Tax 167 Co.Tax Heat control for hse.& installation Witness fee 167 Boro.Tax '67 School Tax '67 II .. 166 Income Tax Bond premium '68 Twp.Tax 168 Light &Water Tax ,'.,68 Boro.Tax - Name of Payee Dorothy A.Dziak Malcolm L.Morgan,Co.Treas. Malcolm L.Morgan,Co.Treas. Internal Revenue Service Mrs.Anna Howcroft Eugene B.Sicchitano B.A.Sicchitano Russell Marino John D.Woodward,Pro. George J.Modrak George J.Modrak Mrs.Anna Howcroft Malcolm L.Morgan,Co.Treas. F.J.Buckley Agency Mrs.Anna Howcroft John A.&Mary E.LUbozynski George J.Modrak Russell Marino ,, Remarks '68 School Tax '68 Co.Tax Lt.29 '68 Co.Tax Lot 110 Capital Gains Income Tax '68 School Tax Lot 29 Appraisal Filing Pet.for Sale of Real Estate Transfer Stamps preparing &filing Pet. Preparing Deed Retainer (7;'14-6~) Twp.Light &Water '69 Co.Tax Bond premium '69 School Tax Admr.Corom. Atty.Comm. Filing Account Amount 27.92 6,84 11.70 1,198.85 23.37 25.00 35.00 8.00 13.00 65.00 200.00 5.64 7.69 460.00 24.70 3,665.13 3,665.13 17.00 ToTAL -----------------------------------------------$13,788.15 Sworn to and " THE WASHINGTON OBSlfR.YE:t;l' WASHINGTON,PENNSYLVANIA PROOF OF PUBLICATION In compliance with the Newspaper Advertising Act of 16 May,1929, P.L.1784,Paragraph 3,Sub-paragraph 25,as amended. Commonwealth of Pennsylvania,County of Washington,SS:. Personally appeared before me,a Notary Public in and for said County and State,Richa.r.d S Cowan ,who being duly sworn according to law,deposes and says that he is the..~~.~..~..y........~....T.r.~.a.S ~ of the Observer Publishing Company,a Pennsylvania corporation,and its agent in this behalf;that the said Company is the owner and publisher of the Washington Observer,established September 18,1871,a daily news- paper of general circulation,printed and published and having its place of business at Washington,Washington County,Pennsylvania,where it has been established and published continuously for more than six months prior to the publication of the notice hereto attached;that the printed notice or advertisement hereto attached is a copy of an official advertisement,official notice,legal notice or legal advertisement,exactly as printed or published in the Washington Observer in its regular issue or issues on the following date or dates;......~.r.~.b.....44.......3..1....and....Ap.r.i.1.....7..,....1..9.ft6...... that neither the affiant nor the Observer Publishing Company is interested .in tne subject matter of said notice or advertising and that all of the allega· ~::i~;.thl,affidavit a::oth'tl~"PI~:d'2:::n sUbscriebefore me this....'l.....day of...A..pril....l.9.66~~;~~~..... WASHINGTON,W(SHINGTO~~~~UC MY COMMISSION EXPIRES MAY 6,1968 ,/ I ADMINISTRATORS'NOTICE,ESTATE OF JOSEPH COLOSSAl 'a/k,a JOSEPH KOLAS!"fdece3:sedl :)ate of Cbartiers Township,Washing· iton County.Pepl)aLEttersAdm"'on upon the iabove estate.H n granted to 'the m:dersign e'is hereby .:give'l to tho e ihereto to :makl!irr.me 1 ent and to.,those havin 'demands t ,present them e ent., ,JOHN A.:LUBOZYNSKI and . i lv.A~Y E.LUBOZYNSKI.t Administrators~4(9 Forest AvenueHouston,Pa. GEORGE J.MODRAK AltoLDey at Law J22NCentralAve. Canoosburg.Pa. __.....~236~4-~S"3t - ~ Washington County Reports 83=~~S=.:ES Washington,Pennsylvania (PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION) PROOF OF PUBLICATION In compliance with the Newspaper 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 Count?and Commonwealth,CHARLES C.KELLER,who,being duly sworn,depose~anc says:that he is tl-.e Editor of the WASHINGTON COUNTY REPORTt,the official legal periodical for said Washington County,publis'hed weekly havillg its place of business at Washington,Washington County,Pennsylvania,and iE act- ing as its agent in this behalf;that the said WASHINGTON COCNTY REPORTS was established on March 31,1920,and was designated as the e:fficiall legal publication for Washington County,Pennsylvania,by order of the several. courts of said County.dated November 11,1920;that the printed notice or adver- tisement attached hereto is a copy of a notice or advertisement,exactly as printed or published,which appeared in the said legal periodical in its regular issues on the fonowing dates: ....~1a.X'.(:.b...::U.....Ap.ril....7..,...~.4.,...1.9.6.6..... that the affiant or the corporation in behalf of which he is acting is not inter~sted in the subject matter of said notice or advertising and that all of the allegations of ,h.,ffi~";,,,'0 '~i~":'-~'~~-~~ ~-_~.:~Edltor Sworn to and sUbscr~thi~_.'._.~c::::::;,.._~~~ ...J4.~.day of.....!~~r,,196..9....-"._:/r;~H'-~L.<t,.¢;f- KATHERI~IE C.YARD,(~ota'ry Public Washin!JtQn,Washington Co.,Pa. My Commission Expiras November 1,1!J69 \Estate 'N)tlces ' The Register of Wills ha~granted letters. testamentiry or of admirnstration,in the bllowing estates.I'~otice is hereby given to all pe~sons indebted the~eto to make payment ;vithout delay and to those hav- ing claim;or demands to)present t:hem for settlement to the ExeCJtors or Admin- iEtrators or their A:torne)·s• • • • • • • • • • •e,•••••• COLOS&\.JOSEPH,a/I:/s JOSEPHKOLASA,Dee'd. Late of Chartiers TOWllShip,Wash-mgton County,Penna.Administrators:John A.LubozynskiandMaryE.Lubozynski,409 ForestAvenue,Houston,PennE.,.Attorney:George J.Modrak,22 N.Central Ave.,Canonsburg,.Penna. ( IN THE COURT OF COMMON PLEAS OF ~, WASHINGTON COUmTY,... PENNSYLVANIA. " \!" NO.350 -1970 ~---------------------------------- ESTATE OF JOSEPH COLOSSA a/k/a JOSEPH KOLASA,DECEASED. -----c S TIP U L A T ION ------------------------------------ --------------~~~-~~~~~~~--------~--. ~~,3 8"'--~tJ-X McCREIGHT.MARRINER Be McCREIGHT ATTORNEYS AT LAW WASHINGTON TRUST BUILDING WASHINGTON,PA_ 3: () () :0 :E fTI»Gi ~I~Z~;-I~.~6 3:J:0 :tI » .',.'Z z z :0~',(;)-l '":0-l :tI -<-o c 'Il ZzOJ»fTI•-l-l:C ;?~~Q> ,~:E3:-()z () Gl :0 fTI ~ -i ; L---- Il, I!, 1j .,I ~LI ... A) J",J;/rt r \j.- ~ \ "-,"- ~~ ~~~t,~::,:";:'.: --'.~.....,....~ .;; --1 • 'c-e,}., C)•o '.. J r-;._:u,<:.>~~(;"). ,j '--~:';,"-;~ 'J .:3 ,-v U~ ;~- f·.1 L '- • IN THE COURT OF COMMON PLEhS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE:) ) ESTATE OF JOSEPH COLOSSJ!.a/k/a )NO.350 -1970 ) JOSEPH KOLASA,DECEASED~) S TIP U L A T ION WHEREAS,at the Audit of the above estate held on Thursday,May 21,1970,John A.Lubozynski and Mary E. Lubozynski,his wife,by their attorney,John B.McCreight, Esquire,entered a claim against said estate based upon services rendered the decedent,and WHEREAS,John F.Bell,Esquire,has appeared as counsel of record for the heir at l~w of the above ~amed decedent being Karolina Kaminska,no~by marriage,Karolina Hordynska, and WHEREAS,the respec:ive counsel have arrived at a compromise settlement of the above mentioned claim sUbject to approval of the Court of Common Pleas,Orphans'Court Division, the escence of said settlement being that claimants will receive the undivided one-half interest of the estate ir.the late residence of the decedent and that they will receive title to the adjoining vacant lot and in ~xchange therefore will pay the estate the sum of $1,000.00 and will release the estate from any and all further claim by reason of services rendered to the said Joseph Colossa a/k/a Joseph Kolasa prior to his death. NOW THEREFORE,this Ja7.t.day of June,1970,it is7 hereby stipulated and agreed by and between John F.Bell, Attorney for Karolina Kaminska,now by marriage,Karolina Hordynska,and John B.McCreight,attorney for John A. Lubozynski and Mary E.LuboZynski,his wife,that Russell Marino, Clerk of the above Court,s'hall execute and delhrer as spec ial fiduciary appointed for the purpose,~deed to Mary E. rLubozynskifortheundividedone-half (1/2)interest in and to that certain lot of ground situate in Chartiers ~ownship, Washington County,Pennsylva~ia,being Lot Number Three (3)in the Moninger Heights 'Plan or?Lots,Section One,recorded in the .'.... Recorder's Office of said County in Plan Book Vol.9,page 162, said lot being bounded and described as follows: BEGINNING at a point on the southerly side of Forrest Avenue at the dividing line between Lots Nos.2 and 3;thence along said dividing line,South 14°45'East 150 feet to a point;thence South 75°15 t West,75 feet to a point;thence North 14°45'West,150 feet to the southerly side of Forrest Avenue;thence along the southerly side thereof,North 75°15' East 75 feet to the place of beginning. AND further that the said Russell Marino,Clerk,and acting as aforesaid,shall make,execute and deliver a deed to John A.Lubozynski and Mary E.Lubozynski,his wife,for that certain lot of ground situate in Chartiers Township, Washington County,Pennsylv~nia,known and designated as Lot Number Twenty-nine (29)in ~oninger Heights Plan of Lots, Section 3,which plan is of record in the Recorder's Office of Washington County in Plan Book 9,page 171,said lot being more particularly bounded and described as follows: BEGINNING at a point on the southerly side of Forrest Avenue at the dividing line between Lots Nos.29 and 30;thence along the southerly side of Forrest Avenue,North 75°15'00"East, 75 feet to a point on iine of Lot No.3 in Section 1 of the Moninger Heights Plan;thence along said lastnmentioned line, South 14°45'00"East,150.00 feet to a point on line of other land n6w·or £o~merly 0f Moninger Realty,Inc.;thence along said last mentioned land,Scuth 75°15'00"West,75 feet to a poiht on the dividing line betweero Lots Nos.29 and 30;thence along said last mentioned dividing line,North 14°45'00"West,150 feet to a point at the place of beginning, The said John A.Lubozynski and Ma~y E.~ubozynski, his wife,to accept said deeds as above executed and delivered and to as~ume full responsibility for ttie payment of documentary stamp taxes applicable thereto and the said John A.LUbozynski and Mary E.LUbozynski,his wife,shall pay to the Estate of the said Joseph Colossa,Dec~ased,the sum of One Thousand and no/IOO ($1,000.00)Dolla~s. -2- ..'," ."" •.' And the said John A.Lubozynski and Mary E.LUbozynski, his wife,upon delivery of such deeds withdraw all and every further claim on account of services as aforesaid,(excepting and reserving administrator's commission). C'RDER AND NOW,June 10,1970,the foregoing Stipulatio"1 is approved by the Cour and ordered filed,conditioned however on the Court's determination as to th proper heirs of the decedent,J:::>seph Colossa;should a determination be made that Karolina Hordynska is not the sole heir in this estate,the matters herein stated,the Stipulation and agreement,and the Order fJr the Clerk of the Orphans I Court to make said conveyance in accordance with the terms of this Stipulation,are considered to be :10n-effective and nugatory;and the status of the estate is then returned to its identical position before said Stipulation was entered into,and this Order made. By r...!"W''>-l_;.L\11 -3- Tn t.he Court of Common Pleas of Washington County,Pennsylvania OrphansI Court Division No.350 of 1970 In Re: Estate of JOSEPH COLOSSA,ajkja JOSEPH KOLASA, Deceased. ADJUDICATION .'"'1 I} -..''!~ .(MarinG--., ~\.~;j.~:~~--.~:.~:l',--r\.\).~:~,;:1-f ••- ~'":-_.::"l J.) ...... .~_r- "V r-.;...<:''1 0 :::: -..... :", Cr) '- i\ "~ORPHAN'S COURToQ -{.WASHINGTON,PA..r I f\J {;t-<-c-J(3 R'~~r.f "\r J-:!-~2 ~ ill THE COURT OF COMMON PLEAS OF WASHINGTON COTJNTY,PENNA. ORPHANS'COURT DNISION In Re: Estate of JOSEPH COLOSSA,a/k/a JOSEPH KOLASA, Deceased. ( ) ( ) ( ) ( ) '( No.350 of 1970 ADJUDICATION Marino,J.,February L,1971. .Joseph Colossa,vario',lsly known as Jose~h Kolasa and Josef Kolas,, died intestate,unmarried and without issue on March 14,lS66..a resident of Chartiers Township,Washington County,Pennsylvania.He had no known heirs in this country..but reputedly had possible heirs in Eur~pe..he having been born in Austria-Hungary on July 4,1900. In a .companion proceeding,the Commonwealth appealed from the Register's grant of letters of a::iministration to a non-relative,claiming that there were no proper intestate heirs:and that under Section 305 (b) (3)of the Fiduciaries Act the Commonwealth's nominee sho·J.ld be granted letters of administration.By adjudication of this Court,dated November 17,1970,the claim of the Commonwealth was rejected. Decedent was the only child of Franciszek Colossa (Kolasa)by his first wife Anna whom he married it:Austria-Hungary.She died October 1, 1903,in Edenborn (Edinburg)..Pa.Decedent's father remarried August 17, 1908.No children were born to the second rrarriage.Decedent,with his father and mother,emigrated to the United States (we are not advised of the date)and decedent later in life became a member of the Armed Forces and was honorably discharged on March 16,1943.For ma"Jy years he followed the occupation of coal miner.His father,the sa-:'d Franciszek Colossa,also known as Frank Colas,died June 17,1939,in Browcsville,Pa.His (decedent's)step-mother,Regina Haracz Colossa,died at a later date,and as stated,childless. Claimant is Karolina Hordynska,a national of Poland.She claims to be the only heir of our decedent.Our inquiry is to establish kinship,if any,with the decedent within the degree of consanguinity made pertinent by the Intestate Act of 1947,as amended.Said act was last amended December 22, 1965,and similarly October 9,1967 (the latter behg merely a clarifying statute). It will be observed that the Intestate Act of 1917 provided that next of kin,no matter how remote,shared the estate 0:a decedent.Under this act the Commonwealth never took as an heir,but only by escheat for lack of heirs.By the -Act of April 24,1 j47,P.L.89,the limit of first cousins is recognized,and first cousins once removed do not take.For the first time the Commonwealth could take as statutory heir for lack of first cousins which was,as stated,the limit of blood relationship recognized. Then came the disruptive Act of December 10,1959,P.L.1747, which again extended the limit cf relationship to the children of first cousins as possible heirs for all purposes.Finally,the above cited acts of 1965 and 1967 have again restored a serrblanc6 of sanity -:'n this respec:,and the present rule is that children of first cousins are recognizej as heirs only if no first cousins survive the deeedent. The act of 1965 bec2.me effective on December 22,1965.Our decedent died March 14,1966 and therefore is subject to the provisions of said Act of Assembly.The Hl67 act made minor changes which do not affect the line of inheritance of our decedeat. ('-~- The pertinent part of the Act of 2.947,April 24,P.L.80,Section 4 (1),as amended by said acts of 1965 and 1967 now reads as follows: ".'• .One equal share shall descend to each such living person in the nearest degree and one equal share shall descend by representation to the iss1J.e of each such deceased person,except that no issue of a child of an uncle or aunt of the decedent shall be entitled tc any s:1are of the estate unless there be no relative as close as a child of an uncle or aunt living and taking a share therein,in which case the gr2.ndchildren of uncles and aunts of the decedent shall be entitled to share,but no issue of a grandchild of an uncle 'or aunt ,shall be entitled to any share of the estate.:1 Hence,it is plain that children of first cousins inherit only if there are no first cousins surviving. The witness for the claimant,one 3erbert U.Davis of Philadelphia, a professional genealogist,prepared and submitted a family tree to the court. It is supported by adequate documentary evic.ence in each and every step of the said genealogy. The said family tree,and the testimony and exhibits supporting same,indicate that decedent was born July 4,1900 in A·~stria-Hungary.His father was Franciszek (Frank)Colossa and his mother,Anna.They were married in Austria-Hungary,where their ::on,Joseph,was born.They emigrated to America and his said mothercdied in Pennsylvania on October 1, 1903;they had no other children.Frank Colossa,the father,married a second time on August 17,1908;he ::narr-_ed Regi:J.a Haracz.No children were born to this union.Frank Colossa died on June 17,1939 in Pennsylvania and Regina died at a later date (we are noe concerned as to when death occurred,as she is not an heir,being a step-mother). Frank Colossa's father was Ar.drew (Andrzej)Kolasa and his mother Anna Wyrostek.They married and resided in Austria-Hungary their entire lives.They had fo.ur children:Jan Kolasa,born May I,1850; Sebastain Kolasa,born December 2,1860;Anna Kolasa,born January 20, 1866;and Franciszek (Frank)Kolasa,born February 8,1869,the father of our decedent. -3- Of the aforesaid four child"cen of Andrew Kolasa,two died without issue.Sebastain Kolasa was unmarried;we do not have the date of his death, blot if he were living at present he would be over 110 years cf age.Anna Kolasa,who married Thomas Galupska on March 28,1910 had no children; she died in this county at Cokeburg ')n October 15,1939.This leaves but two others to be ac.counted for,to -wit,Frank Ko lasa (Co lossa),decedentIS father,who died June 17,1939 in Erownsville,Pa.,as heretofore reported, and his oldest brother,Jan Kolasa.Jan ":lad two children,both of whom would be first cousins of our decedent.'='he ok.er child,stanislaw Kolasa was born May 27,1882.He died unmarried and.wir.hout i:::sue.The younger child,Bronislawa Kolasa,was bo!'n February 18,1884;she married one Wojciech Kaminska on September 4,1901.To this union were born six children,all of whom (including be claimant)would be first cousins once removed in relationship to our decedent.We arrive at said conclusion by tracing descent from a common sncestor;the said common ancestor in this case being the grandfather of our decedent,Andrew Kolasa. Now we trace the·progeny of these six first cousins.The first four died unmarried and without issue..They were Frar.ciszek Kaminska, born July 4,1902 and died in 19"20;Wiktoria Kaminska;born July 1,1904 and died August 28,1904;LudVlina Kaminska,born Deeember 25,1905 and died December 31,1905;Bron"islaw Kaminska,born December 31,1907 and died March 7,1908;Karolina Kaminska,born March 22,1909.This is our claimant.She married Stsnislaw Hordynska on February 12,1929,and now resides in that section of Poland which was forme:,ly Austria-Hungary. One child in this group is to be accounted for,to-wit,Helena Kaminska,who was born June 25,1910.She was the youn'Jest of the 3ix children. I .A member of the family made affidavit before lae U.S.Consul at Warsaw,Poland,as follows:llHelena,born June 25,1910,was during the -4- ,!. J I last war,dragged out for Siberia and nobody has heard anything about her since that time."Since this occurred more than 25 years a<;'0 ,she must be presumed dead.She was unmarried and without issue. Consul who affixed same over his signatu:,e. Claimant's case is dependent upon proof which is exclusively il All of the foregoing facts 9.nd daLes are properly authenticated by Ii documents received in evidence by the hearing judge;t:10se from Poland being accompanied by English translations and the seal of the United States, i II :1 j I I I:documentary.As our courts have often stated,docun:entary proof is not the I "I1:equivalent of live testimony in prooative value,if for no o:her reason than the I i~I.~lack of opportunity for cross -exaLlination of the witness:Martinzik Estate,' ,I II 25 D.&C.2d 701 (1962).But we must realize that claimant is a resident II of a distant country,and assess the situation with open eyes. , j1 Unlike most cases invc.lving disputed in~1.eritan2es,there are no II competing claims by other alleged heirs;only the Commonwealth makes II claim to the estate as statutory heir.Realistically,the documents offered on behalf of claimant are probatly the best evidence which she can make available. It is not unprecedented to n:ake a finding based entirely on Syshik Estate,20 Fiduc.Rep.617 (1970). Since this claimant makes claim to the enti:'e estate as the only distribution to an heir in Europe was ordered,based s')lely on documentary evidence;likewise in Kwiedar9.wicz Estate,19 Fid.uc.Rep.568 (1969),and I documentary evidence.In Ada:ns Estate,19 Fiduc.Rep.442 (1969), I I I 11II II surviving heir,being the child.of a first cousin of decedent,she must prove survived by any issue,parent,grandpareClt,brother,siste:',child of a I brother or sister,uncle or c..unt.Further,that no f:.rst cousins survived the j I ,not only that she is such child.of a first cousin,but also thai:decedent was notl I II I I -5- It is our opinion,and 'We so decide,that c~aim3..nt has met her decedent,and that she (claimant)is tne only child of a first cousin of the decedent.We are convinced that the claimant's burden in thi:s respect has been met. It was adequately shown ttat decedent was an only child and hence had no brothers or sisters (or child of a brother or sister),and died unmarrieo. and without issue;that his grandparents were both.deceased;that decedent's father (Frank Colossa)had two brothers and one sister;that two died without issue and that only one,Jan Kolasa,left issue;that of Jan:s issue (one male, Stanislaw,and one female,Bronislawa)only the female,Bronislawa,left issue.Bronislawa and her brother Stanislaw would of cou:,se be first cousins of decedent. The said Bronislawa Kolasa,who was born Feb"cuary 18,1884 married one Wojciech Kaminska en September 4,1901.':'hey had six children, all of whom would be first cousins once removed.We have heretofore I recited the manner in which all 0:them,except claimant..died or disappeared. II burden of proof to show that she,Karolina Eordynska,is a first cousin once removed of the decedent;that there are no first cousins surviving,and that said claimant is the only intesta:e heir of tte decedent,Joseph Colossa,and is entitled to the entire net estate to be distributed by tte court. the Court" t~ J.I -6- ~ IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVA NIA ORPHANS'COURT DIVISION NO.350 of 1970 IN REl ESTATE OF JOSEPH COLOSSA,a/k/a JOSEPH KOLASA, Deceased. '-..~ ,.'PETITION FOR COUNSEL FEES ..,,. ------,---:---. -~ c_.~~.,~, ~~ t r)\~..-- -.-0~_.,-I t ."},-.... "....'--,. '.:><-......1 .-0 ~=--0 ..--I ----0 I 0 t.AJ>-(J1 c:> ."..JOHN F".BELL ATTORNEY AT LAW WASHINGTON,PA.15301 729 WASHINGTON TRUST SUILOING~L~===='1'j~0 1/-" L-- IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'~OURT DIVISION IN RE:) ) ESTATE OF ) ) JOSPEH COLOSSA,a/k/a )NO.350 of 1~70 ) JOSEPH KOLASA,) ) Deceased.) PETITION FOR COUNSEL FEES AND NOW comes JOHN F.B=LL,ESQUIRE,Attorney for Karolina Hordynska,and avers as follows: -1- RICHARD DiSALLE,ESQUIRE,represented KAROLINA HORDYNSKA,of the Republic of Poland,as an alleged heir to the above captioned estate.Richard DiSalle,Esquire,was retained in accordance with a Power of Attorney given by Karolina Kordynska to him and dated March 18,19E8. -2- Richard DiSalle,Esquire,aft9r a Hearing,was successful in proving that his client,Karolina Hordynska,was the sole heir to the above captioned estate. -3- On November 7,1969,R:chard Di Salle,Esquire,was elected Judge of the Washington County Court of Common Pleas,Washington,Pennsy~vani~~.and therefore,could DO longer represen~the interest of Karolina Hordynska,and on December 29,1969,pursuant to the aforesaid Pbwer~of Attorney,appointed JOHN F.BELL,ESQUIRE,washington W3shington County,Pennsylvania,to represent the heir,Karolina Hordynska in the above captioned case. -4~ After the issue of heirship had been decided,certain claims were made against the entire estate by John A.and Nary E.Lubozynski,his wife. .J. John F.Bell,Esquire,represented Karolina Hordynska in opposition to these claims and subsequently a settlement was made and the claims were withdrawn. -5- In accordance with the said Power of Attorney given to Richard DiSalle,Esquire,he and/or his successor counsel,were entitled to costs, expenses and a fee commensurate with their services rendered.In accordance with said provision,counsels are requesting a total fee of FIFTEEN (15%) PERCENT of the net estate of Joseph Colossa.Said fee to be divided between Richard DiSalle,Esquire and John F.Bell,Esquire,for their services rendered. 2 " J i\ffiltuutt (@f .1fXttutnr (@r i\~mtut!itrutnr' ~tutt nf 'tuu.agluattiu } aInuutg nf lltIIu.a4iugtnu Il!i: Personally before me,the undersigned authority~a _ _in and for said County and State,appeared g~9J;9~~~~~~.~t<:>rn-e --who,'being duly sworn according to law,deposes and says that he is the of the es- tate of JOSE.PH COWSSA __deceased"that the foregoing schedul~s constitute a co~plete inventory and appraisement of the real and!personal estate of .~9.S.~~a....~Q~$.$.~...__.;,' deceased,except real estate outside the Commonwealth of Pennsylvania;that the figures opposite each item of real and personal 'estate in the foregoing schedules are determined and stat~d by the undersigned to be the fair value of said items as of the date of the decedent's death based upon a just appraisement oLeach item Iru1de~above named,Attorney. d Sfworn d,s bscribed belf9or~eme this }~. ay 0 ....Attorney :~~(2 . ~ADDITIONAL INSTRUCTIONS 1.An inventory must be filed within three months c.fter appointment of personal representative. 2 A supplemental inventory must be filed within thirty days of discovery of additional assets. 3..1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Copies and 2 RCRI-33, Over $10,000,including Copy of Will;1 Original and 3 Copies and 2 RCRI-33,Oyer $50,000,in- cluding Copy of Will and copy of Federal Estate Tax Return. REFERENCE FOR ADDITIONAL'COpy Act of 1947 P.L.513 Sec..5.2,72 P.S.4844.2.'..:~ SUPPLEMENTARj]uUtutnry UM 1\pprui.atmtut .of ~he goods'and chattels,rights ani crtditswhich were of .:.JO.SEPH COLOS.SA late ·')f ..c.b.~;'.t.;i..~.t.~~Q.WP.~.bJp..,:../. Washington'County,Pa.,taken and made in conformity witb the abO-lie affida11it.. ADDITIONAL REAL ESTATE Undivided one-half (1/2)interest in and to that certain lot of ground situate in Chartiers Township, Washington County,Pennsylvania,being Lot Number Three (3)in the Moninger Heights Plan of Lots,Sec- tion One,recorded 'in the Recorder's Office of said County in Plan Book Vol.9,page 162,s.aid lot being bounded and described as follows: BEGINNING at a point on the southerly side of Forres Avenue at the dividing line between Lots Nos.2 &37 ·thence along said dividing line,South 140 45'East 150 feet to a point:thence South 750 15'West,75 feet to a point:thence North 140 45'West,150 feet to the southerly side of Forrest Avenue:thence along the southerly side thereof,North 750 15'East 75 feet to the place of beginning. DOLLARS CENTS HAVING erected thereon a dwelling kno'~as 409 Forrest Avenue,Houston,Pennsylvania.•$9,90Q.00.'.1i ,. .' :C-!-;:,0 :t/):tJJ:"D:::t :0:0~S :t/),:til ':)I, .-'" '\1d "0')t;Ql';NI\\SVN\ Sl-\If<'\.10 >1"J \S\"I3,,1..,~...,....:::l....',v d -",--- ..'..' ".I,,;'. ,}.'-'\..:...-.H d.l '-.,''. ;., ~I \-"~.1 ,, ;.:.' 0.1. ,; " ' ,..\.~ --- ,IN THE COURT OF COMMON PLEAS OR WASHINGTON COUNTY, PENNSYLVANIA. NO.350-1970 ,~( ,"~ IN RE: ESTATE OF JOSEPH COLOSSA a/k/a JOSEPH KOLASA,DECEASED. ------------------------------------ <OJ) ,PETITION TO FIX ADDITIONAL BOND AND AUTHORIZE EXECUTION OF DEED BY CLERK OF THE ORPHANS'COURT DIVISION OF THE COURT OF COMMON-----~--_:~~~::._----------------~- ~~~~•I J~.'-.,~-.~~':".,,:-=:;•.J'_.-I"J ..I.p l I \.~'I'. -f'\,,)...;, •"'N.",:u ;::.--••.............I~'",,_IiJ:I~'i~~, -;:=- ____Ji IX/:;'6-~5. MCCREIGHT,MARRINER Be McCREIGHT ATTORNEYS AT LAW WASHINGTON TRUST BUILDING WASHINGTON.PA. '*.L.-.-,__ McCREIGHT,MARRINER &McCREIGHT ATTORNEYS AT LAW WASHINGTON TRUST BUILDING WASHINGTON,PA•.'/J '",---~~~-~~.~.~'-~,~-- n... • t , " IN THE COURT,OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE:) ) ESTATE OF JOSEPH COLOSSA )NO.350-1970 ) a/k/a JOSEPH KOLASA,DECEA~ED.) PETITION TO FIX ADDITIO~AL BOND AND AUTHORIZE EXECUTION OF DEED BY GL~RK OF THE ORPHANS' COURT DIVISION OF THE COURT OF COMMON PLEAS TO THE HONORABLE,P.V.MARH,-O,PRESIDING JUDGE: The petition of Jotn A.Lubozynski and Mary E. Lubozynski,Administrators of the Estate of Joseph Colossa, deceased,respectfully represents: 1.That Joseph Colossa late of Chartiers Township, Washington County,Pennsylvania,died March 14,1966,intestate. 2~,,That the real estate proposed to be sold is: (A)THAT certain lot of ground situate in Chartiers Township,Washington County,Pennsylvania,known and ,designated as Lot No.29 in the Mo~inger Relghts"plan of ,Lots,Section 3,which plan is of record in the Recorder's Office of Vashington County,Pennsylvan~a,in Plan Book 9,ct page 171, said lot being more particula~ly bounded and described as follows: BEGINNING at a point on the southerly side of Forrest Avenue at the dividing line between Lots Nos.29 and 30;thence along the southerly side of Forrest Avenue,North 75°15'00"Ecst 75 feet to a point on line of Lo:No.3,Section 1,of the Moninger Heights Plan;thence along said last mentioned dividing line,South 14°45' 0"East 150 feet to a point on line of other land now or former~y of Moninger Realt~Inc.; thence along said ~ast mentioned land,South 75° 15'0"West 75 feet to a point on the c.ividing line between Lots Nos.29 and 30;thence along said last mentioned dividing line,North 14°45'a"West 150 feet to a point,the place of beginning. (B)All the undivided one-half (1/2)interest in and to that c~rtain lot of ground situcte in Chartiers Township,Washington County, Pennsylvania,known and designated as Lot No. ..'\ 3 in Moninger Heights Plan of Lots,Section One,as recorded in said Recorder's Office in Plan Book 9,page 162,said lot being nore particularly bounded and described as follows: BEGINNING at a point on the southerly side of Forrest Avenue at the dividing line between Lots Nos.2 and 3;thence along the said dividing line,South 14°45'East 150 feet to a point;thence South 75°15'West 75 feet to a point;thence North 14°45'West 150'feet to the southerly side of Forrest Avenue;thence along the southerly side of Forrest Avenue, North 75°15'East 75 feet to the place of beginning. The only other real estate owned by the decedent was a .house and lot in the Borough of Cokeburg,Washington County, Pennsylvania,which was sold for the sum of·$i~300;OO~. 3.That said parcels proposed to be sold ~ere appraised in the estate of the said Joseph Colossa for $2500.00 and $9900.00~ respectively,and a Stipulation was entere~into between the residuary legatee and devisee and your petitioners as claimants against the estate,for services rende:red in which your petitioners as claimant~'aforesaid agreed to a~cept said real estate at the appraised value,to-wit,the sum of $12,400.00,and to settle their claim for $11,400.00 and pay into the estate the difference,to wit,$1,000.00.A copy of this Stipulation is hereto attached and made a part hereof and marked Exhibit "A". 4.The personal estate of the decedent as r=flected by A the Inventory consisted of stocks in the amount of $3100.00 and government bonds and cash in the amount of approximately $65,000.00. 5.The bond filed on grant of letters with approved cJrporate surety was in the amount of $100,000.00. 6.The proposed sale is by your petitioners as administrators of said estate to your petitioners as claimants against the estate on the basis of the Stipulation attac~ed hereto. .,.. WHEREFORE,your Pet:tioners asks that ycur Honorable Court fix the additional bonds if any,which shall be filed as a condition to the delivery of the deed and receipt of the purchase price and further that the Court authorize and empower Russell Marino,Clerk of Courts,to make,execute ~nd deliver the deed for such conveyance. I COMMONWEALTH OF PENNSYLVANIA ) )SS: COUNTY OF WASHINGTON ) Personally appeared before me,the undersigned authority,JOH~A.LUBOZYNSKI and MARY E.LUBOZYNSKI,who, bein~duly sworn according to law depose and say that the ~acts set forth in the foregoing Petition are true and correct to the best of their information,knowledge and belief. ~worn to and subscribed before me this 2J}1 day of September,1971. ''''''''RA CRAIG ••OTARy.pU~~MyWASHINGTON,WASHINGTON COUNTY .Me C~~M/SS/ON EXPIRES :UNE 25,1974 .-".m~e~_PennSYIVan'aAssociationOfNotaries "I ~",~•.....,+:".',..''.,". .:. .., ,'. .':-i • I ./...,.'.' .'. ;..'~,'.,. '. ... "'.•,.•••I -f'r.·..:··'I"''"r ',. ,".' lS70 ..,/ '. :.'i •..r.-.:....... ORPHANS'COURT DIVISION S TIP U L A T ION WHEREAS,at·the Audit of the above estate held on If .- II . IIII IN 'fHE COURT OF COMflWN PLEA::OF WASHINGTON COUNTY,PENNSYLVANIA I IN RE:) .1 1 ,'...ESTATE OF JOSEPH COLOSSAa~~/~.l NO.350 I ""..JOSEPH 'KOLASA,DECEASED.......?. I'.,).., II· I I' Thursday,May 21,1970,John A.'Lubozynski and M'ary E....'1 LUbozynski,his wire~by their attorney,John B.McCreight, ,c .....:.Esquire,entered a claim against .said estate based upon'services .:-;.'..·1'rendered the decedent,and'."". .'..'.II'.WHEREAS,.J ohn F.,Bei 1 .."Esquire..has.appeared a ~counsel', .''...:.,:'~of record for the heir at law of the.a;,ove named decedent ... __~_'_':'i:"':~.:_"t being Karolina Kaminska,now by'marriage,Karolina ii~rdynSka,";:. and J••••• .;.'.'.. ..' ..~.' '.. I". ..'.- I :f."..I ":'11 I .'1.. II ." .. WHEREAS,the respective c~unsel have arrived at a compromise settlement of the ab6ve men~ioned claim subjeqt to . approval of the Court of Comrron Pleas,Orphans'Court Division, the,escence of said settlemen~being that claimants will receive ...the undivided one-half interest of the estate in the late residence of the decedent and that they will rec~ive.ti~le.to the adjoining vacant lot and in exchange 'therefore will pay the estate the sum of $1,000.00 and will release the estate from any and all further claim by reason of services rendered to the ~aid . Joseph,Colossa a/k/a Joseph Kolasa prior to his death. ..."" NOW THEREFORE,this lOth day of June,1970,it is"".'I .;" .'....\'hereby stipulated and agreed by and.between John F.Be 11, . ·.\:..;·~.~.:.l'l Attotney for Karolina Kaminska,now by marriage;Karolin~ Hordynska,and John B.McCreight,attorney for John A. -'..I:L'Jbozynski and Mary E.Lubozynski,his l'1ife,that Russell Marino, ....:.,.11 Clerk of the above Court,shall execute and deliver as specialI..fiduciary appointed for the purpose,a deed to Mary E.I' II LUbozynski f~r the un.di videdone-half 0./2)'interest in and.to;. II that certain lot of ground situate in Chartiers Township,'! II Washington Cou'nty,pennsYlva~l:a,."telngLotNumber Three (3)in the Moninger Heights Pla~of Lots,Section One,recorded in theII~EXI:lTSIT "A" ;0,....,.:••~l~J.1t r~)~.:~}~~~!;::t /.--._-. '/ " said ,lot being bounded and described as follows: 'It ','"., 9,page 162, If'!i :1Ii, II'II Recf)rder's Office of said County in Plan Book Vol. 'I .. .'''''~"*'.....",. BEGINNING a~a ~01nt on th~southerly s~de of Forres~ II Avenue at the di viding 1ine betwe en Lots Nos.2 and 3;'thence II along said diViding line,South 14 0 ~5r East 150 feet to a I,l point;thence Sout~'750 15'West,75 feet to a ~oint;thence I, I N6rth l~o ~5',WestJ 150 feet to the southerly side of Forrest AND further that the said Russell Marino,Clerk,and I'Avenue;thence along the southerly,site thereof,North 75°15~, I,"East 75 feet to the place of beginning.I'. II .'.'..,:. acting as aforesaid,shall make,execute and deliver a dee~ "I to John A.Lubozynski and Mary E.'Lubozynski,his,wife J~for :1 that certain lot of ground situate in Chartiers Township,I .'., Washingtori County,PennsYlvania,known ~nd desig~ated as Lot ".:,', ' "II .''.',.- -'-~.-,-,'-,-....-.:-.,..:_'~-: ,I I Number Twenty-nine (29)in ~!on1nger Heights Plan of Lots,' Section 3,which plan 1s of record in the Recorder's Office of Washington Count'y in Plan Book 9,page 171 J said lot being more particularly bo~nded ant described as folIous:"J BEGINNING at a point on the southerly side of Forrest ,1 ~ .,'.'.: ,. ,.''~'", ,'I "I I Avenue at the dividing line between Lots Nos.29 and 30;thence; ,'"I along the southerly side of F,orrest Avenue,North 75 0 15'00"East',I I 75 feet to a point on line of Lot No.3 tn Sectien 1 of the Ii Moninger Heights Plan;thence along said last'mer.t1oned line, !i South l~o ~5'00"East,150.00 feet to a point on line of I ether land n6w"br ro~merly of Moninger Realty,Inc.;thenc~along I I said last mentioned '.land,South 75°15'00"West,75 feet to a poilt .",em the dividing line between Lots Nos.29 and 30;thence along I said last mentioned dividing'line,North l~o Li5",OO"West,150 ,'\feet to a point at the place of,beginning, I The said John A.LUbozynski and Mary E.LUbozynski, I,h1~wife,to accept said deeds as above executed and delivered a~d to 'assume ,full responsibility for t~e payment of documentary the said Joseph Colossa,Deceased,the sum of One Thousand E.Lubozynski,his Wife,~hall pay ~o the Estate of and no/lOO ($1,000.00)Dollars. I,stamp taxes I',I'and>Ma~y ,I .'!Iil! applicable thereto and the 3aidJohn A.LUbozynsk1: ,I ~I . j :1 --' • ....;"2- • HII II ! -,''''' I I .. " II I And the said John A.LUbozyns~i and Mary E.LUbozynsk1, and reserving administrator ',s commiss:on) his wife,upon delivery of such deeds withdraw :.' .'.,:'~ (excepting. all and every afor'esai,d, Bell as F.Bell,Esquire,attorney Karolina Kaminsk~,now by KaroJina,H~rdynska. John It5/ John for mrriage, of services :.,'::'.:.... "'r,-: ....:,.;.; fI':'..:.... ..: .'..<. claim on account, t...• ",':,;;. further ItII !I I rIIIi'I I !. '.: ';;',.. ',',.:'. .'.r .i'I,f ......,'. ..-.~:..'. ~...'. .'..,:. , , and ..~.:.;".:..,','." .;..7"~ :'.\ " .,-':j:~' .':: '!:":, .:.... '-:-':'.:.,...~~:.:.. .";...i:"",.~_...... . '••:.'.'••l.:;'.•'"...~•',. .,."'. .:...::. -, Ii' .', ..-...."~ '"'I .' ,;,.. '..... ',.;....-. ...... .."..":"',.~:'.:. .''0 '"'. ~.~..'.,'.<'.''-,.(', John B.McCreigh~ ~~:,,(r'..:....:.." -''. '.:'~...;...,. .~ 5/ John B.McGreight,Esquire, attorney f0r John A.Lubozynski Mary E.Lu~ozynski,his wife • '-."'..'..".~ ..". ""'. .',.~~'. ". .:..,: ' •.t. f.,'....,. ".,..,: .~';' ..'-'. ..',- ',,.. '.1 ',.'.\•••• :..•.. ".:-.: •.'.~.J' ...~. :;'-. "f ," ...,..... :.. ::':. .,i ,:..: .;.~,: '1 ,'.,,:".'.,'.".I. ,.', :., ..~ ",;",., :'" "..:",'..":.J' \.... ,!. ".",, '. :',:'..'..;',~ .!.. •"'t',' 't.:;. .... .': /II ,I I :·1 II '..'..~~ "';. ";. ,, ,'.' ~3- .,' IN THE COURT OF COMMON PLEAS OF WASHINGTON CCUNT~,PENNSYLVANIA. ORPHANS'COURT DIVISION ) IN RE:) ) ESTATE OF JOSEPH COLOSSA )NO.350-1970 ) a/k/a JOSEPH KOLASA,DECEASED.) o R D E R AND NOW,September ~f-,1971,the t'lithin Petition having been presented to the Court,upon consideration thereof the prayer of the Petition is granted and the petitioners are N'Q r=-directed to execute and file~additional bond,~hff~.iHt~l~l~a~pnipnl~'o~v~e~d COI'!,Ol'ate surety iiI the sUJll'-Elof ~Ll~>as a condition to the receipt of the pur~hase price set forth in the petition and it is further ordereo and decreed that the deed ~the conveyance from the Estate of Joseph Colossa to John A.LUbozynski and Mary E.Lubozynski, iis wife,as claimants,shall be executed,acknow:edged and delivered by Russell Marino,Clerk of the Orphans'Court Division of the Court of Common Pleas of Washington County, Pennsylvania. Novombor 17.le70 . .Mro.;Frank Nicholas ., Businc33 fJ1cnaqer.. \'t;noh\ngton County naporto 523 'V:nDhla~ton,'+rust bUtlctin'J t':t;.Ghin¢on,!='e~nDylV8ntc 15301 In t\c:Ea~'")to 0'1 dOjCCh Colossn.e;t.;//..... ..JODCf.b KolnDo..,D€ea~d!• .,No._15.1_~~lCGO,-Q"c.' .D~t\r !~t'O.i'11ehol~!J: .I om cncloslntT'eo~;y o~.t'..djudlcctton tn th~!::hovc C$il:.tQ for the cons\6GfoUon ei tho editors•. Counsl;l involvod in thki GSt.ete 0.1."0 t:S loUot';:::;: \.Albort S.Dlci3,~oqUll~O,ofChnrlorol)~t.., nominee of tho Common\'/c=:.1t!1 ~:Sfldmt;ntGtf~u.>1,·;.,. .~dvlcr<18.~1Ut"ttu,EtiC!ulre.r;nc1 L::.\:·rcl~co ~.'l ev"Cl. ~(JqutrQi of t ..o.ohlilqton,~~.,ronrcsonttnq ;,~.Dlc.B; , •,Georgo J .godrtUt,Enquire,'of ·C;tr..on:Jbr~"CJ,fe.•, 1·c~.rC1onttng tho camtntstrctor.n., . 'Very truly your:'. J. \ .. \\ \ \ •..I ;,,. '.' .. \ .; J IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA. ORPHANS'COURT DIVISION In Re:Estate of JOSEPH COLOSSA,a/k/a JOSEPH KOLASA, Deceased. ( ) ( ) ( ) No.161 of 1966,O.c. ADIUDICAIION Marino,1.November 17,1f110. .Thls is an appeal from the refusa.l ot the Register of Wtlls to revoke letters of admlnlstraUon Issued to John A.Lubozynskt and Mary E. Lubozynskl 00 March 21,1968,the decedent haviog died intestate March 16, 1geB,a resident of Washington County. The appeal Is by the Commonwealth'a nominee,it being alleged that there Vlere no known heirs of the decedent and consequently,as statutory heir J the Commonwealth is entitled to tetters before "ereditors"or "other ftt persons",the only two categories which could possibly fit the appointed admlnlstrators.The appl1eable sectlon of the Fiduciaries Act,805 (I)(3) lists those entitled to letters In that order,"except for qood cause." Petitioner did not f11e e.caveat,requesting a hearing,but instead presented an appUcatlon for letters himself,as the Commonwealth's nominee. Of course.had the Req1ster accepted hts applleatlon,it would have been necessary to revoke letters previously lS8Uea;thli the Register refused to do •. The CommonweaUh also relies on the fact that it received no notice of any hearlnq by the Regtster prior to orlg1nallssuance of letters.It urges that this tact alone is suffictent t6 void Ute letters,cUtng Springer Estate, 6 Fiduciary Reporter 628 (1955).The record 18 silent on this point,but it ·, must be Inferred.that no nottce was qtven.as lh.original appl1eatlon '\d8 made by reapondents on March'21,and letters isauee!the same day-In SQllnger E.~supra,the coortheld that the Cemmonwealth should have had notice of appUcatton made,and the rl;ht to appear before the reotster,as a substantial and only hetr,and nominate a sUitable person to act tn tts p1aee. The respondents maintaIn that under the rulings In ~arnhart R.tate, 9 Flduc.Rep.487 (1969)and Cleaver ESt!!:te,8 Flduc.Rep.646 (1958),the dectston of the register should be sustained.In Barnhart,no notice was Qiven the Commonwealth.yet the letterS were not voided.In Cleaver.nollee was attempted but it proved inadequate (betng m18dlrected).yet the reql8ter was aoa1n sustained. In the subject case,those appointe~by the re9ister are competent and quallfled to act as administrators.They have instituted a searehfor heirs, havlng retained the Gwlrtz-Oavt8 GenealoglealServlce of PhUAdelphia t9 perform thts function,at no cost to the estate.The Commonwealth's nominee 18 Ukewtse well qualUled In wer1J respect to properly admlntster the estate. The real question posed here ls whether the reQister bas acted witb proper d\8eretton.We must pass on this aspect in situations of this ldnd. Our duties have been set forth clearly by the Supreme Geurt.In Schulz !:atate. 392 Pa.117,123 (1958),it ts said:liThe statute commits to the Regtater of Wills.1n tbe first Instance,the duty to grant letters of admlntstratlon and in the perfGrmance of that duty the Re;Jlster acts 1n a judioial capacity.On appeal from hls action judlcial review Is confined to a determination whether the Register of VltUs has abused h18 d1ecretlon 1n the appointment of an aCl1mtnta· tratar:fhtutp's Eatate.293 Pa.351.366.•.,McMurray's Estate.256 Pa. 233 t 235••••" ;......~ -2- It may \'Jell be that eventually 1t wUl be shown that the Commonwealth is the only hetr in this estate,but l,1evertbeless its rights have been fully. protected.The register requtred the filing of a bond '9Ittb proper surety;,all safeQUSrds have been scrupulously ma1~talned.n is not suggested that the persons appotnted by the register are in any respect uri.8uUed or that the Commonwealth's nominee is more competent to a.d.r:tltnlster the estatEl. Our courts have never come to grips witb the paramount (though hidden)issue in this type ease.They have been able to avoid the confrontatlon concernlnq that issue by relytnq)1n their decislons t on factual differences tn each case which impelled them to reverse or sustain the reqtster.88 the case may be.But tbe real Issue has at tlm83 been touched UpOn:Is there any definUe statutory authorlty permUUnq the Commonwealth to aet as administrator?The toWel'coutts (to whose decisions we are restricted as the matter bas never qone to the appellate courts)are divided tn the matter,and of course their decisions are not blndlnc;J on thts court.We have respectable lower court authority on both sides.In Earnhart,supra,Judqe Hook said,unamblquously,(p.491): "Vle do not believe it to have been the intentlon of the leglslature to give the Commonwealth of Pennsylvania as a possible statutory heir of the decedent, the riqht to nominate a person to VJhom letters of administration must be granted by the reqtster of wUla.n He did not elaborate on the statement,but agal0,on paqe 492,he added:nWhat the court said 1n Bkrlzlazousk\Eat.",382 Pa.ese.638,ls applicable to thts case.'The Intestate Act never calls or refers to or terms or describes the Commonwealth as a next of kin or heir. The Act does use the word 'descend·--U would.be just as loQieal to claim that the Commonwealth was a 'descendantt as to clalm it was 'a next of kin or an heir.'OnlY in the loosest imaglnable sense has a 'state'ever been referred to or could be referred to as a next of kin orhelr.Cf.dictum In Dayls Estat!. 866 Pa.606,76 A.2d 643;&I\d Hannebau~Estate,71D.&0.880.'It (Emphasis added) -3. '. But tiles.are dicta;the courts did not premise their hol<:lln9 on .j-•these statements,but on the factual situation instead. Now we turn 10 Cleaver Estate,supra,at Pl.Ve 648,where ludfe ., Roberts (now Mr.lusUee Roberts of the Supreme Court)aali: "Distribution to the Commonwea.lth,aa atatutery heir,under the Intestate Act,wlli be only atter Uta ·cleatlyutabl1shed to the $aUsfa.etton of the auditing-judge that there are no survtvlnq telattves of decedent closer than .eeond cousins.This will require proper investigatton es the part of the fiduciary prior to aucUt,and report by the fiduciary at the audit in aeeorc1ance with Supreme Court Orphans'CourtSeo.13,It.1 and our supplemental loca.l Orphans'Court Rule 69.5.If,aubsequ,nt to the grant of letters or after lnvesttqa110n,next of kbi appear tttho are entitled to ,harG tn the estate,the Commonwealth would not then be tnterested tn the estate 18 statutory heir.Its tnterest VlOula be merely that of soverelqn,without any clalm t9 eontrel the admtnt8tratton of the estate.Thus far we have on1,the averment of a credltGr that decedent died wttbGl.lt nut of kin.This appears to be a rather uncertain basis upon which to exeretse 80 absolute .a right as the Commonwealth here clalms.n And .In,on paqe 551,u follows: ClIn passing',it mlQbt be ob.erved that there is CJrave doubt that the Commonwealth should assume the addittonal function of active parUctpaUon In the admtnistration f)f ••tatu;even tbrouqh a nominee.The proper administration of decedent's estate.II & complex and speclallzed undertaking that require.continuous and mtnute attention.ReaUstteal1y viewed,thts 18 a teehni¢al field to which the Commonwealth is without ~rt.nce or·.peclal quallfieatioo, and it ta doubtful that the Commonwealth's participation wouLd assist In either the speed or economy of admtnlltraUou.Injeettng the Commonwealth tnto this activity would,aInOl1q other thtnp,plue additional administrative burdens and expeosu upon the Common- w.Uh 1n des1qnaUng at the seat of QGvernment a toeal nomInee, wttlwut resulting tn any correspondlng benefit te the Common.....1Ul 88 hetr or sovereign or to the admln1BtratloR of the decedentts estate.It seems apparent that thla representa the let\Slatlve intention.1ll'1d the faUure ef the lealslature to sRflClflcalll texcell the Commonwealth'ln the original act (SecUon 305 ·(b)(3)Flduclarles Act)was merelI an oversight and not the e!irM8!on.of a dlreel intent to the contrary.This the leotstature sought.to ruUtrm and clarify In Houae Btl11481 of the 1957 Sesstonby partlcu1arly eliminating the Commonwealth from tho8e entitled to letters of administration.Even thouqh the Governor aawilt to veto tht!btll it nevertheless indicates that the lefJlstaUve tntent 18 to exclude the Commonwealth from this phase 01 the achntntstratton of decedents' estates.II (Emphas1Js added) Agatn,this 18 dictum,but it appeals very strongly to us.n constitutes sound and d1saernlno reasonlng. (\, .. It is common knowledge among those !tin the know"that the appotn~ent8 by the Commonwealth of its-nomtnees are purely pol1ttcal plums.- ate hlqb time we remove the remaining ~est1ges of poUtical patronage from.~, I.. the actual adminiStration of 4eeedents t estates.wherever ~e can. We prefer to jotn'JUdqe Hook and Justice Roberts in the opinion .r'''',.""""j ~, •~~ that the le~1at~e,never intended the CO~OlWl~lth,as statutory beir.to .t a I ••_.,•'... have the rl~t to nominate a person to whom letters of adminiStration must be granted by the regtster of wills.We premise our decision directly on this bellef.Should this decision beapp~aled,it wtltafford us a dtreet rullnq of the appellate court for the first Umet on~which will constitute binding a.uthority. We hold that there was no abuse of discretion on the part of the .register..There is no basts for revocation of ortg1.nal letters.The action of the register ts sustained and the appeal dismissed. By the Court, /s/P.V.Marino, a.1. 11=This \$not intended as a reflection on the nom~nee here;be ts an attorney of high standing at our Bar;but past appointees 1n most instances left much to be desired. -5- IN THE COURT OF COMMON PLEAS OF WASHINGTON COJNTY,PENNSYLVANIA CRPHANSJ COURT liND.1510£1966,o.c.SlIt r"~~ "I,(~')/1 '{56 r """, .---_.-p j t I'.... \'J.V~~c:~~L \I":'.~'!:_LS \11 ~("",..(~.I J cOp""°""..1(1"',H, a/k/a JOSEPH KOLASA ESTATE OF JOSEPH COL05SA: " r, ..)i)I,, ,.' PETITION FOR REMISSION OF PENNSYLV~IA INHERITANCE TAX PENALTIES ;''' /0~ i &JOHN F'.BELL ATTORNEY AT LAW 729 WASHIN13TON TRUST BUILDIN13 WASHINGTON,PA.15301 L---- n• .,., IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNS\'LVANIA ORPHANS'COURT ESTATE OF JOSEPH COLOSSA a/k/a JOSEPH KOLASA ) )NO.151 of 1966,O.C. ) PETITION FeR REMISSION OF PENNSYLVANIA INHERITANCE TAX PENALTIES AND NOlI comes KAROLINA KAMINSKA,a/k/a KAROLINA HCRDYNSKA,through I her attorney,JOHN F.BELL,who respectfully request as foll~ws: -1- Your Petitioner,Karolina Kaminska,a/k/a Karoliia Hordynska,is the sole heir to the Estate of JOSEPH COLOSSA a/k/a JOSEPH KJLASA. -2- JOSEPH COLOSSA a/k/a JOSEPH KOLASA died intestate March 14,1966, a resident of Washington County,Pennsylvania. -3- On the 21st day of March,1966,Letters of Administration were granted by the Register of Wills of Washington County to JOHN A.LUBOZYNSKI and MARY E.LUBOZYNSKI,his wife,on the above Estate. -4- The Commonwealth of ?ennsylvania filed a claim against the Estate alleging that there were no heirs of the Decedent and the en~ire Estate escheat!I to the Commonwealth of Pennsylvania,wtich claim was rejected by your Honorable! Ij Court by Adjudication dated November 17,1978.: -5- Petitioner Karolina Kaminska,a/k/a Karolina Hordynska,filed a claim against said estate alleging that she was the sole surviving heir of Joseph Colossa,a/k/a Joseph Kolasa. , -6- Since the death of Joseph Colossa,a/k/a Joseph Kolasa,the said Estate has been in continuous litigation to determine heirs and claims. -7- By Adjudication dated Februcry 8,1971,your Honorable Court found your Petitioner Karolina Kaminska,a/k/a Karolina ~ordynska,to be the sole surviving heir of the Estate of Joseph Colossa,a/k/a Joseph 'Kolasa. THEREFORE,the Petitioner request you Honorable Court to remit any penalties accuring as a result of failure to pay inheritance tax from March 14,1966,~X~the date of death of Joseph Colossa,a/k/a Joseph Kolasa,to February 8,1971,by reason that your Petitioner was not adjudicted to be the sole survYv~ng heir of the Joseph Colossa,a/k/a Joseph Kolasa Estate until February 8,1971. l'!""."l' 2 COMMONWEALTH OF PENNSYLVANIA COUNTY OF WASHINGTON ) ) ) .. Before m.e,the under.signed authcrity,personE.llyappeared JOHN F. BELL,Attorney for the wi thin PetiHoner,KJI.ROLINA KAMINSKA,a/k/a KAROLINA HCRDYNSKA,who,being duly sworn according to law,deposes a:1d says that the facts set forth in the foregoing Petit~on are ttue and correct to the best of his information,knowledge and belief. Sworn to and subscribed ,/.;::?..;/;before me this _~__Iday of September,1971. ~d~. ,Notary Pu c 'tm.EN...ENGEl.NOTAlY PUBUCWA~KlNGTOt\.WAStiINGTOt\l COUNTV.PA..~CO~~NJtSf("JN fxP'~eS MAy 12.19.1'5 '.' ·'. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT ESTATE OF JOSEPH COLOSSA a/k/a JOSEPH KOLASA NO.151 of 1966,oY.C;., AND NON,thi s _day of September~1971,the Court hereby remitk the within Petitioner,KA~OLINJ\KAMINSKA,'a/k/a KAROLINA EORD'::'NSKA,from any penalities accuring as a result 0:failure to pay inheritance tax from March 14~ 1966,to February 8,1971,as said Petitioner was not adjedicated the sale surviving heir until said February 8,1971,of the Estate of JOSEPH COLOSSA, a/k/a JOSEPH KOLASA. BY THe COURT, ..' " )') ~ "~~\,,:,~. '\' ~- , IN THE COURT OF COMMON PLEAS OJ" WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION '-~(-'~ IN RE: ESTATE OF JOSPEH COLOSSA,a/k/a JO SEPH KOLASA, Deceased. PETITION FOR ADDITIONAL COUNSEL FEES GEORGE J.r,~ot::h.,t< ATTOlllNlty Al L ..•• &a JlORTH t....~l .."."">"'0',' CANONSBURG,P,-. r , ..:,-" '.'~",-:"-" !,",'"'~"'?,o,'~ ~f"~ ;..".",..1 ~.'2.,:J,,\· l i ... IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVI SION IN RE: ESTATE OF JOSPEH COLOSSA,a/k/a JOSEPH KOLASA, Deceased. ) ) )No.350 of 1970 ) ) ) ) PETITION FOR ADDITIONAL COUNSEL FEES AND NOW come George J.Modrak,Esquire,Attorney for the Estate of Joseph Colossa,and avers as follows: -1- On May of 1966,the Commonwealth of Pennsylvania filed a Petition and Citation Sur Appeal From the Register of Wills Re- Fusal of Revocation of Letter issued to the Lubozynskis. J -2- That on May 19,1966,your Petitioner filed an answer to said Petition. -3- That on June 7,1967,Honorable P.V.Marino fixed June 22,1967,as the date of hearing on the aforesaid Petition and answer;which hearing was continued to June 23,1967. -4- In May of 1966,at no cost whatsoever to the Estate of Joseph Colossa,your Petitioner arranged with Gwirtz-Davis Genea- logical Service for a search of the next of kin of Joseph Colossa. -5- That on March 23~1968,after much work on the part of Gwirtz-Davis Genealogical Service,together with substantial work on the part of your Petitioner a first cousin once removed of the decedant was found in Poland. .- -6- In the meantime your Petitioner made a thorough search of the law as to the rights of the Register of Will concerning t the appointment of said Administrators. -7- That about November 1970,the Orphans'Court decreed in• favor of the Administrators and against the position of the Commonwealth of Pennsylvania. .,,- -8- 'That 'on February 8,1971,your Honorable Court decreed Karolina Hordynski to be the first cousin once removed of the decedant Joseph Colossa and his only living heir and as such entitled to the entire Estate to be distributed by the Court. -9- For the legal services rendered in connection with the above matter,your Petitio~er is entitled to a reasonable fee. -10- That in addition to bhe above services,your Petitioner requested and obtained the services of John B.McCreight,Esq. for the preparation and filing of a Federal Inheritance Tax Re- turn:a reasonable fee for the combined services of your Petition er and John B.McCreight,Esq.being $450.00. -11- That in addition to :the above services your-Petitioner in association with John B.McCreight,Esq.will file an Income Tax Return for the years 1970 and 1971 to show the capital gains or profits made from the purchase of U.S.Treasury Bills. -12- That a Supplemental Inventory is being filed showing an increase in the assets of said Estate in the amount of $------and your Petitioner is entitled to a commission on said additional assets. .- -13- That Income items representing rent and interest on u.s.Treasury Bonds in the total amount of $have been added to said estatei and your Petitioner is entitled to a commission thereon. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA, ORPHANS·t COURT DIVISION !~j, IN RE: ESTATE OF 'JOSEPH COLOSSA, I a/k/a JOSEPH KOLASA~ 'f deceased. ····:: ····: ·· NO.350~l970 AND NOW,this 8th day of June,1970,it is hereby S TIP U L A T ION ~I stipulated arid agreed by and between J.D.costa,Attorney for r. George Dziak,and John B.McC:reight,Attorney for Mary E. Lubozynski,that the Saving~.Account.No"169-03-5526 at the I, i Mellon National Bank and T.rul?~.Compgny,Canonsburg Office,~canonsburg.·Pennsylvania.inth~·name.·of Joseph Colossa or I]George Dziak shall be paid one~~alf {l/2}tQGeorge Dziak and ,I:1 one-half {l/2}to Mary E.Lubozyns~i,after the deduction of apP-1 I ropriate federal and state succession taxes. "I ,~J.D.COSTA Attorney for George Dziak ohn B.McCreight Attorney for Mary ORDER .AND NOW,June 9,1970,the above stipulation is approved an::i ordered file r ATTOI1NEYS A7 LA\Y WASHI~'GTON TR~ST UUIUllNG WASHINGTON,p,-\,J AND NOW,June ~,1970,it is stipulated and ,agreed , !,i, I i ;,I 1 1 I ,-, I t I tiII '! , t, . II .,''. a.ttorney now by marriage", iI .r ) ) ..',,), ") ,')NO.'35'0 -1970, ) ) S TIP U L AT ION .'-. .. ORPHANS'COURT DIVISION KOLASA,DECEASED., COLOSSAa/k/a JOSEPH .ESTATE OF JOSEPH IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNT~,PENNSYLVANIA I ~'-'--''-..-.";'.~~..~_..---......--.- !_~~".:':":"""'., I "!~~"~r" ,ilIi II,I IIIt I I !IN RE:,II "Ii 'IIIi IIil I,II,,II,!I i!Ii,. II by and between John F.Bell,Esquire,attorney for Karolina,I II Kaminska,now by marriage,Karolina Hordynska~and Joh':1 B. !III McCreight,Esquire,att,orney for John A.Lubozynski and r~ary E. IIIi Lubozynski,his wife,that resp=ctive counsel w~ll coo;')erate II t6 ~void the imposition of ,'surJharge and/o~penalty in ' I,:\ I,connection with any state transfer inheritanc~tax or federalII 1'1 estate tax and to this end that this Stipulation will not be II i!made a matter of record in the above entitled proceedings but'1- !,l it is stipulated and agreed that in event the distributiveII!,il interest passing'to the heir represented by the said John F.!i 11 Bell,Esquire,is d~minished by interest or penalty on II Pennsylvania Transfer Inheritance Tax (other than tte amount " !I represented by the earnings of the balance for distribution .l',ll during administration)or by ~surcharge on account of federalIi !;estate tax,the said john A.'Lubozynski and Mary E.LUbozynski,II:1 l'his Wife,will save the said Karolina Kam1n~ka,no~by marriage,,I:1 "I,Karolina Hordynska,whole from any such diminutionaIt,"IIIi II IIIiI, "iI 1101~iII11II01i!it I'd;.: ...Ij~.'/ I,'..I· t,;'.{;/If /1 \,' ."t r ..)·J .....t, ". ......~--..."', t \,.) ~...._/_.....---./~/ I'"'-". ." .. I t! II,, i it iIII'I L i . 1-. "I ' .. ...'..:-~"", "' Fld/7/(,fj21j~f 'fJ.:p l~~/6 f~tJ . . .COpy·OF INVENTORY .'• \"I -GEOR~E J.MODRAK,Notary Public Canonsturg:·.Wastlington Co.,Pa. My Comm,SSion .Expires May 14,1972 .::'h - , t ..' \. J!!!~1"!:l!!~~~J1tmtl1tof tl.e goods and cha~tels,righ~and credits ~hich were~.6oQC6b t:olooo '""..~~lCIU)~.""e"::lOb!t'.uf ;late af ::::_.. ~.•;"~j Washington County,Pa.,taken and made in conformity with the aboVe affidavit.. .~~....~~-.~. DOLLARS CENTS ~.oo !.':).SCO.OO f, 071i,SOD.CD· ¢~:r -;~,t:,r,f}',~ ; \ f ~lt t4r Clrnurt nf <trnmmnn 'lrus nf lJusijingtnn Qrnuuty ®rpijuns'Clrnurt mitrisinn In the mllitter of the Audit of Account in j Estate of_----=:J~O~S;).EJ::..,t:P~Hl_IC....OI,JJ.L,l"OM;S~S~_M,l\__iSal__f/~k~,f_/ea,------{ JOSEPH KOLASA TO THE AUDITING JUDGE: 350=1970No._ Enter__-----::o::.:u:::.:r~appearance for_J_o_h_n_'A_•.,---L_u_b_o_z....::y~n_s_k_i_a_n_d_M_a_r--=::..y_E_._._ T.lIbazynski,his wife,claimants,Claimants allege an Agreement by decedent to give them the balance of his property,real and personal,as compensation for services rendered. N.B.-Counsel shall,by separa:te paper,present a ."concise statement of each claim,with supporting calculation of any-interest claimed.Objections to an account as filed,shall be concisely stated in a separate paper. Council suggesting proper distribution shaltfile a separate concise state- ment in that regard.? .......--=J ...... 350=1970No._ In re Audit of Account in Esta:te of JOSEPH COLOSSA a/k/a JOSEPH KOLASA~ AUDIT \..~., .r,;r 'ra:cctpr fnr App:caranr:c FOR John A.LUbozynski and Mary E.LUbozynski,his wife, Claimants. McCreight,Marriner &McCreight bv Attorney ~2 ...~.,.I"v" ---------------------_._._--_.__._----- 3Ju tl1e (@rp!taua'atourt of maeqiugtnn <tInuuty In the matter of the Audit of Ac-count -in j Estate of.....~9.~.~.~~..99.~~.~~...?lJ:;:I~..... JOSEPH KOLASA TO THE AUDITING JUDGE: NO }.?9.::J~}9.Term,.19 ,A.A. 1 ,. Entei·~Y.appearance for ~~.~9.~.~.~~~~~.:";.. .,_. ........................................................................................................................__. .....................'. •••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••4 •••••••••••••••••••••••••••••••••••••••••••••••••••• ..u u u u.u..u ·.··········u.······..:..:f~c:.:::. .......?~.~~day of ~~Y.;19.7.q . N.B.-Counsel shall,by separate paper,present a concise s;atement of each claim,with supporting calculation of any interest claimed. Objections to an account as filed,shall be concisely stated in a separate paper.Counsel suggesting proper distribution shall file a separate concise statement in that regard. r'~I "~~f"\'I,".£~""f ~{J L"L.LJ ~ '71 OCT 22 Pli 3 55 RUSSELL.fvJ:1INO REGISTE~:OF WILLS WASHINGTC:'i CO ..PA. "?:;.".~ ,No ,,Tenn,19 ,A.A., In re Audit of Account in Estate of ~.. AUDIT Jrutripr for Appraranrr FOR ............................................................................... ,; .......................................................................... ............................................................................... Attorney==-=.ROSCOE ,~~,LEDGER ("~......-'\\~c .. •..".-I ..(f'orm wnere decede'nt di.ed Intestate) 3Ju t4r ®rp~an!i'(llnurt nf ma5~tn!ltnu aruunty J ESTATE O?No.350-1970 Term,19 ,A.A. Account of John A.LUbozynski and Mary E• LUbozynski,Administrators In the audit of the First and Final JOSE?H COLOSSA a/k/a ..................~Q.SE.J?H KQX:!~.S.A : . Deceased The petition of....J.Q.tlN....lt~.....~v.;1?.Q.~.¥.NS.JSl ....?m.g....MhR¥..._~..•.....!.!p.;a.Q.~~.S.KJ.. (Nam~of Petitioner) an alleged first cousin once removed heir. ;: State (I)whether <:e· cedent was married Of unmarried;(2)if in:.r- ried,whether a husba.ld or wife survivea ...,d his or her name;(3) whether or not th.re was any marriage settle- ment;(4)whether ,or not family relation was maintained until dec.d- ent's death;and (5) whether the decedent left children or issue of deceased children. respectflilly represents:. (a)The de~edent died M~~.9.h )A:.,J9..9.§,inte3tate and (Date) letters of administration on h.i..~estate were granted M~±.9.h ~J.I.J_9..9.§. (Date) as per 'record thereof:appearing in A'dminishation ariCl Bond Book No :. at page _ . Decedent was survived by in Poland as the sole (b)At the time of death,the decedent's domicile was ~h~the Com- monwealth of Pennsylvania,to-wit,at...~h.~~.t..!.l?.~~~.!_ _. (Town or Township.State aIX!Naticn) and residence was at.....Gb.i=:!+..t.J§.;:.~....~.~.-'.W.~~h.!.p..9:~.9.P:....G9..~pJ~y.I..?.~1:!.~.!.Y ani a (Town cr Township,State and Nation) .(C)The ~ames of all persons having any interest as heirs,or next of kin with;the names of the'ir deceased parents;to 'show relationship iftney take by representation are as follows: NAMES Relationship Of age,sci- juris.or Dati Interest (write ye;or ."-~..n no). Name of Guardian!'Trustee or Committee.if any,or heneficiary,manr..er and place of record of appointoent and is bound suffi- cient to cover :lnd protect share. To be determined by decision of Judge Marino ", ...-_.....-" State exceptions,if any, giving names and d:.tes of death and the names of their executors or administrators,or !the names of their issue as the same may be ma:er· ial. Describe type of nolice. All of said par~ies III interest are livin~',~xcept ....~'I •or'.:""(~""" (d)All parties having any interest have had notice of the filing of the account by written notice dated May 6,1970. 1- (e)Balaqce for distribution per Account (f)Additional debits,not shown by Account (Itemize) To be determined after hearing (g)Additional credits,not .shown by Account (Itemize) To be determined after hearing $..:?~..,..:?.?::1:..!.~8 $ . $.. $ . Insert word "not"where necessary. II taxable state wheth- er tax bas been paid. ./ jf too many for the space,annex a list there- of;if no such claims, insert the word "none." II any creditor or other claimaot has not re· ceived actual notice,that fact must be stated. Indicate such claims as may be secured or en· titled to a preference, .and give detailed infor- mation concerning such security or preference. not (h)Claim for exemption has/been made,and has not been paid. (i)The estate is subject to the payment of inheritance tax to the State of Pennsylvania. (j)The estate is subj ect to the payment of the county 4 mills tax., ,(k)The estate is subject to the payment of Federal inheritance tax. (1)All creditors (and other persons who have complied with Rule II, Sec.9),of whose claims the accountant....h.~g notice or knowledge,have ........................received actual notice of this audit;the amounts of their claims and whether or not.they are admitted to be correct are as follows: The administrators,John A.Lubozynski and Mary E.Lubozynski, are f~ling claims as individuals against the estate. .\ Here insert a reference to all questions requir- ing adjudication,and a ~tatement of any mater- ial facts not alreadygiven.II none insert the word "none.U II any share has been assigned or attached that fact should also be stated here. (m);i~;}.!·. ~. State kind,form and character of property composing the balance for distribution,and if any part/thereof is not cash,whether or not there has been any elec- tion to take such part in kind. '. f."~t t ...'••,,~(Ii)The'balance for distribution consists of property in kind,form and character,as follows: To be determined after hearing,and court decision. .\ '\ ~.. ."'. HONORABLE P.V.MARINO,JUDGE ORPHANS I COURT DIVISION Re:Estate of JOSEPH COLOSSA NO.350 of 1970 HONORABLE SIR: Following is a Supplement to the Petition Sur Audit of the first and final account filed at the above number: Balance for distribution per account $59,514.48 Additional Debits not showr.by account: 1.Supplemental Inventory $10,206.45 2.Income: (a)Rents 3/14/66 to 1/22/66 $91.00 also 4/1/67 to 1/29/68 224.00 (b)Col.Gas Dividena 42.50 357.50 (c)Interest on Trea-IsuryBonds(Less $28.00 bank Charges)4z 743.48 15,307.43 I !74,821.91 Additional Credits not shown by account: 1.Federal Inheritance Tax 2.Adjusted Bond Premium 3.Claim of Mary Luboynski paid by conveyance of Real Estate inven- tory value $12,400.00 on condi- tion that claimant pays Estate $1,000 Cash. New Balance 2..468.38 245.00 11,400.00 14,113.38 60,708.53 Additional Council fees for the attorny of the Estate are to be fixed by the Cou~t. Respectfully submitted, /1 Are there any advance- ments by decedent to be consideren on distribu- tion and has any di,tri- bution on account l:een made by accountant to any distributtee? If prior accounts have heen iiled,list number and term. (p) (q)Give brief location of any real estate so:d. House and Lot No.110 i:1 Block B in the Bethlehem-Cuba Iron Mines Company Plan of Lots,situate in the Borough of Cokeburg, Washington Co.,Pa.,said plan being of record in Plan Book 7, (r)pp.144 and 145,W,::lshington Co.Records---$l,300.00. Wherefore your petitioner asks that distriht:tion of princip:tl and income be awarded to·the persons thereunt,)entitled and suggests that the balance of principal and income should be awarded respectively as follows (shares being stated in proportions but not in amounts):- To be determinej after hearing and court decision. County of Washington,ss. The above named petitioners being duly sworn doth depose and say that the facts set forth in the foregoing petition are true to the best of ~..t.h.e..i~.....knowledge and belief. Sworn to and subscribed before me this 20th day oL J19.-Y ,19...1.9.. ~F?tJi,'~ CEORGE J.DRAK,Notary Public .....___~~.~!!.~~~~~~.~.~~.g.~~.~..~~"..~~:..My Commission Expires May 14.1972 ~, ·".,/, ,\).,; 1 "):, 1:;:, :..' ,t";-,1 "~ ,j -'.~ ~'-',......;.-, FORM IN CASES OF INTESTACY • c No...3s:o......:,..../tf.7.(i............Term,]9 ,n....'i\.A.'" IN THE' ORPHANS'COURT WASHINGTON COUNTY,PA. Es·tate In Conformity with Court Rule 'Ill, Sec.5 (B) COUNSEL FOR THE ACCOUNTANT WILL SUBMIT HEREWITH ~9 ).; 1: r- ~ r' ,- ~., ; :ti~ (; ~. "-'I:~:nr..."9i1Z{-;•.",\...c...... t~1 OCT 77 Prl 3 53{.,.'. RU SSo.::;,.L k.'~;~l NO REGISTER OF \'/ILLS WAS HIr:fi TON CO.,PA., '." ,, r '""'l ESTATE OF JOSEPH COLOSSA a/k/a JOSEPH KOLASA } } ) ) } } ,} ) } You are hereby notified that the fiduciary has filed anac'c6\iid::' ~,'~,.,::~,",t",~',' as such in the Office of the Clerk of"the Orphans'Court and Re~ister. .t:'~-~,l ~"_":;"'J'~~'~.:,~':~...~'..f L~;',L .~• of Wills for Washington County,Pennsylvania~at the abov~number',,·:·an"d that the same will be presented for confirmation;)nThu£SdaY/,Maiil, •-e,~j,-J ,,.:'-:.,.",<,.~:~,-', 1970,,,at 10:00 A..M.,E.n.s.T.,or as soon thereafter as said account •~...-<}'..t'...~>':~..:j \"'\-1 :,....~,~l,-'1, is reached. GEORGE J.MOD~ Attorney for Accountant __~•._..L..~~~~_...L ~_~...-_ 5-6-70 Copies x«x mailed to:••I ( { ~::i'>\).\c A-,~.':\..")::"i'~'J_ot ,{-.d-~.ILLS;r~)o.:.:('~:-::.:....f ...~"\I . r " ,r,O.PA.'. ( ESQ. 55t".,l •1 ••'.r \,,$. ServiAe t ...-{I'..,?~'.((, Martin,;~e~-.~.F~;gus Attys.at Law 27 S.C~~~g_~"st~),_. Washington,Pa.15301 ATT:LAWRENCE R.ZEWE, Gwirtz-Davis·~n~~logical 211 Windsor Avenue 'J..P~j..!aq~i~~h~~,•.:!-?;a -!';~~,~,~~ The Honorable Richard DiSalle CC?\lf t...:~~U"~Js,'\r,f)1 ..:r~.t::n'G.t ~z.~.;L.:~- Washington ,Pa.15301 ",_040..,')e''"'5 -'~'''-'I_,-"'r",-C n"t 10 ...:D.L,;at;S .to t-~,~:;;":)-;i:.::i r.!.().'~UE Eh;...:.J....}....,h;)u .J ....,_C.L..,,'"• McCre1ght,Marriner &MCCreight ~,ttx~!,t,~t:r;It;~-:.l:3 '..',j j fi ,I";,':£It.':.~C',.tl..:;'.\'_j .:U0:'rrej'1::'••...:.:i<H~·.~'J oj 2 LI.f "1.0 wasnington Trust Bldg. W~shi~~.to\~:,:.g~t:.1~53R.~Lf0_";i;lf...,.c.,)~,J.u·.J'::'':c:!)n··~~l ':1({.d \{!.lJJJ:~.•0'1:'J'~rLJ A1'''r:--J'Oiiif B:-MCCREIGHT,ESQ. ~.~'U:J=,Ji~t).L ~€:!fi 1.~,.1:"££'":~...<..::;,r,U(I'j Jesse D.Costa,District Attory.:;:;:;;:l',\.~•~.1.d ,.'-..\'j0 :-C.f.'::?\0C·.l----.--._...__....__~_..__, _ ...0..----..__,_ ..\,J Jl "..,'/,.. Joseph Kolasa Joseph Co10ssa a/k/a ESTATE OF deceased Qtnurt uf Qtnutwun 'Iran uf IIn1i4ingtnn QtUU1Uy. Jruu1iylnnuin.(@rp4unll'Qtuurt Bittin1nu No...-63=7°350 ~~I ~70#,'i First and FinalInthematterofth~e _ ,A.,ccount of John A.Lubozynski &Mary E. Lubozynski,Administrators , $74,821.91 $59,514.4lf'· 460.00 $59,179.53 ADJUDICATION AND DECREE And now October zt ,19-.7!.-,this matter came on''for hearing, audit and distribution at this session and testimony taken;and thereupon,upon due consideration thereo5J:h;B~I~efor distribution in the hands of the Accountant is determined to be $'1.• 'and the account is accordingly confirmed;and'it'is ordered, adjudged and decreed that the said balance be paid cut by the Accountant in accordance with the schedule of distribution hereto attached and made a part hereof,unless exceptions hereto be filed sec.reg.or an appeal be taken herefrom sec.leg. Balance per account _ Addttionel debit asked at audit Additional credit asked at audit SCHEDULE OF DISTRIBUTION Balance,_ Deduct Clerk's Costs &Receipts (2)Adjudications Attorney George J.Modrak F.J.Buckley Insurl1nce Agency,administrat~~8 bond premium ro~period 1970 to March 1971, Debit -Payment to estate by John A.&Mary E. Lubozynski per stipulation in re real estate, George J.Modrak,Esq.,additional attorneys compensation for extraordinary services to the estate,per petition filed, 1 1000'60 I 1000.00 $59,179.53 George J.Modrak,and John B.McCreight,Esqs., compensation for services in re FeQere1 torm 706,450.00 $58,729.53 Agent,transfer inheritance $8626.19 per petition from 2/8/71 to 379.81 Russell Marino, tttX, Interest 11/2/71 Internal Revenue Service,balance due on form 706 per statement on form #17 of 9/3/71,credit to be taken by the accountants for funds ad- vanced prior to distribution by the Court, >' ~,.l",.,;.. •--~·I-.J- f','. \'"'H o~".•''''l:::':'i i ~•... ).,.I f"···"f ..~~... I~ zp .. !'<L# .(rf r ':! '!~)-"'-,' o...... 1..':'\f I ........"''l.'' '"-"~.• I ,. ~ty yott ~_t ,;...+"laer:= ~ & '~ ~::l~.~ ~ '\~J.~I ,1 F ,. ,... '(\ 1-~.1 fl ,1"-.,;')..,d'r)~~~. j"~<;,'~\I'0'•,","r f).1', '.,,.,," .). z1r~r).,\'"...t ,0'I' ,.'l.....,1 !..~"t,, ."" J • 01 ",'I (•\.'1 ....'"'.'....,~•t '".;'\l"r""'flH'J:'-"","..""\'! ')r '.'L (1'r;l .·t.(! ,..[",.~,.. ",.. S-'~,/\.\'.. ,'i'i :'...)"'...T 1',:~.''>fro r ..;'\(','"e t,..io':;~""\"'i.-,')~'n.......:)i ...I\..{':-"•'Ji",~".-\. -"J,r)"~.r ",1:1 ~.....".II-,t-t!'t ,.),,""....r"r ':;r"t.'....(,\'I.'ItI .a..........,,.~t "\,.;\(,.'"I i'.'("' -I..~""'c'"t -'!-.#<-J-:til',.')...~il1.~:",.;I ",\~ l'.o'r .1.'"~.1 ."':,,-·f ..:n;!''"'t'r~:v"I ,t I"J "').,'v ,. ,.r )-.,','"'> " ",.r r'.\ I.j I ""'1 ,.....'. ...{ ,;11"', '\:'r , J John F.Bell,Esq.,attorney for Karolina Hor- dyn~ka,per petition filed,attorneys fees, John A.LUbo~yn8ki and Mary E.Lubo~yn8ki, Administrators,reaward for contingent Federal taxes.After the tax is fully ~ettled and the accountants liability ceases,the balance of this reaward,upon which the administration expenses have already been paid,shall follow the decree of distribution herein made as it relates to.the distribution of the balance and no further formal account.ing to the Court shall be ~eces~ary ;'. $41,232.80 Karolina Kaminska,now by marriage Karolina Hord:n'lski,(John F.Bell,Esq.>,couSin, balance,cash, No balance .~. >j[•,),:,~~",_.'"-_l. f -'J.·;l~[1I1.{r,-:[1".,·l·t t~'';L'CY~'\.~:t ..t.(,~:T (II"'" ~;'.~,.~),:::.....H'I'I~i ,t ',~(.t~'j (:.I..J J.:!•j "l~;1 .,T --.,...~ N 'H';',\, ~IfI ~)I)~H.:...-~_._--.-,,. ..r~lP ;.:'"tf/t \cC!~'...._"~41~~1.''\(~t·~"",furJ1'~f~tt':tT #I ~'T,r"C)'t'.~ ["·l··rt~,../:'1'~Jf"·.~~.t ~:f'!'!'j r")~~)'n:'~~f'~I ),.~~,~rh1"J"~~t,:·r;.f)i~ '4/1 ~l.q hJ.~\..l;:tj':'\~r rr 1 '1 ,.)<~~l~~t r,'~:j'~Iol ...tt'.~•~·~'·~f-:j 'i',~')"'t!-;.:,'(i <',~\.;:'!')"J''''O ·.'..tj;U:..··..~i ·~}"Wt{H.I"")'}~ "",'..~p •.•.•~<1 •(''ll"~'• I (.-4")r,1'.'"."'f',lfl Q~1 r:,..·1 'J JI'" I!',)[«')'t [::.•.•\thIee-~"'!i'lti ~(-n.,.r.-'-p 'lVr:r~1.·'P.J1·H·'X~ J;;;.?1;;~1 11:.;l'1'P.;{'f l ~~ttld'h.:~p'~,"tr'l \~U;)·,l''"'rP I )J'llr"...·...,:,.'\'.fY,.j·'1LJ,1 "'l:~r,U~".:,~I,j "",}:-r""f ;t·tw~.l ....!.}.''1 \.·1.J'I')~~B [0.......\...(,,1+>'11 ~,....lZ,.-\'-h I ~,.......u n'.0 ~~t ""(i1r.~l.,')~g'..,ct~r r ":,: -+t (J'.~3=° °0crr.for ",.'·.,ty:·'l;f.,I'"<!~'V)rt"tetr;'1:rlf~r'r~(~r ('1:,I')'l~,t('\"I:"r~,.,l!•f·~,l.)''';'~·,.rr<l.......J...L........t .,.-fo\'.~~d,',,,)~f~l!(f·(J ::: i I ,--------....,.".....------------_.--------------------------J IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA. ORPHANS'COURT DIVISION JOSEPH COLOSSA,a/k/a HEARING ON AUDIT JESS COETA,ESQ.,representing George Dziak. JOHN BELL,ESQ.,repres enting an alleged heir . No.350 of 19[7:0') ) ) ) ) ) ) ) ) ) ) LA WRENCE ZEWE,ESQ.,representing the Commonwealth of Pennsylvania. JOHN McCR~IGHT,ESQ.,representing John A.Lubozynski and Mary E.Lubozynski,individu lly. GEORGE J.MODRAK.ESQ.,of Canonsburg,Pa',. repres enting theAccountant. THE HONORABLE P,VINCENT MARINO,Judge I of the said Court.IBEFORE: APPEARA NCES: Deceased. JOSEPH KOLASA, ESTATE OF IN RE: e :!·=i>..>g:::·iiL·0t-tl::: ii0(:= t~t-I) iieoJ0( i5ii;:)., I:...'" oIiI:~ I::>LIII: I::l:>J oJ~j iL'L:> e ~• "TIME:Thursday,May 21.1970,at 10:00 o'clock A.M., EDST. THE COURT:Number 250 of 1970,the estate of Joseph Coloss deceased.The Administrators are John A.Lubozynski and Mary E.Lubozyns.ld and the attorney is George J.Modrak.Mr.Modrak MR.MODRAK:If the Cou::-t please,this case is slightly mOre 2 . ;) i Jl:5...ll( § D::l., ~'"llia:~a:oQ, III0: I-0:::loU...ll( ij ii:II.o complicated.This is the case where the genealogist purportedly found a first cousin once removed in Poland.Also,the case where I the Court had had a hearing on the ascertainment as to whether the person found is the true relative.I do believe that we are still waiting on some proof from Poland.on that.Mr.Bell represents the genealogist and the purr:orted Or alleged heir in Poland.There are other complications in this estate,Your Honor. John Lubozynski and Mary Lubozynski as indiVid)rlS have retained Attorney John McCreight to represent them in their i individual capacity.He is here to file his appearance for them. I understand Jess Costa represents George Dziak 0:near Cokeburg who has an alleged claim in a savings bank account in the Mellon Bank of Canonsburg;I believe Mr.Costa will file his appearance here today.I believe J ohr:.Bell is filing his appearance for the alleged heir in Poland.Lawrence Zewe,the attorney fOr the's tate called me yesterday and asked me whether Or not this audit would be finished.I told him I diecli.sse.d the matter with you preliminari y and stated that I would ask fOr a continuance or an adjourned hearir g so that these matters could be claimed.Taking my word,he left on his vacation,I believe,yesterday.So if he hasn't,of COurse,h s appearance has already been entered,Your Honor.I don't know of any others. THE COURT:Was Mr.Zewe,my recollection,I believe,was that he was representing the Commonwealth. 3 MR.MODRAK: THE COURT: MR.MODRAK: THE COURT: Commonwealth of Pennsylvania,yes. In the matter of the appeal fromthe Register's. Appointment of these people. The matter of the appeal from the Register's decision to grant Letters to your clients. ~~MR.MODRAK:..I n i!:5 THE COURT: :I. i~MR.MODRAK: :llz!THE COURT: ~ That's right,Your Honor. That matter has never actually been cleared up. That's right,Your Honor. Now does Mr.Zewe request that the Court furthe ~continue that matter Or what is the situation? ii1..IIIiii MR.MODRAK:Yes.In other words,he wants thc.t to be heard• .J001::uQ you see.And I told him I'd state that to the Court.:believe there '::I"l 5 has been no decision in that case.And I don't know whether possib y ai0:~the Court may be waiting for a proof of this person's relationship. 0:oQ,~THE COURT:Now before we go on to anything else,are there ~:;)gany debts Or outstanding claims of that nature in the estate? .Jc( ~MR.MODRAK:I have come across this question:if there were ILo no relatives,Your Honor.in this case,the money would,of COurS • go to the State;in which case there would be no Inheritance Tax. And in which case I think there would be no Feaera:Tax.So I have held up the payment of the Inheritance Tax for that reason. THE COURT:I understand.Now let's hear from Mr.Bell. You are representing who now? MR.BELL:The alleged heir in Poland.Mr.DiSalle represen ed 4 the heir and since his becor.:1ing Judge,I am entering my appearanc ~ on behalf of the alleged heir in Poland.Now it is my understanding that a hearing has already teen held in which a Herbert Davis testified, a Genealogist,concerning the relationship of the heir in Poland to the decedent.Now I have no mOre information other than that. :!~THE COURT:Well,it is my recollection of that hearing,which ..I;.. 1'1 :;was held some time ago,that we had completed all re levant testimcnytiL..Q..., :!:iII0(:t t=IJt:..DDe..I0( ~ D:3"l ~t-.. Iit:u..t:0toUt:..t::JIlD..(Di:LIl e in that hearing,.Dut that the Commonwealth desired an opportunity of reviewing the entire file to determine whether Or not they we re going to persist in the stand that they had taken,which was,of course, that Letters should not have been issued to thes e Administrators. Now as I say,that was quite some time ago ..They requested,the Commonwealth requested a:l opportunity of getting Xerox copies of all the exhibits that were pres ented at that hearing.And the Commonwealth in the Department at Harrisburg was to consider the whole matter and give us their decision on whether they would pers~st in their original stand.'This Court has heard nothing froIT.the Commonwealth and I don't know what their position is today. Now Mr.Costa,what do you have? MR.COSTA:Well,I represent the survivor,George Dziak, of a joint savings account with the decedent.FOr some reason Or other,the Mellon National Bank in Canonsburg refuses to pay the survivor.I may also add no_at at the time that Joseph Colossa . died,there was also a safe d2posit box in the name of Joseph Colos~a and George Dziak.It appears that the contents of that box has been removed and I was wondering where these assets might be at this time.Because I didn't realize the contents of the box,and in all possibility we will make claim for the contents of the safe deposit box in this case.Mr.Modrak,were the contents of the box in- ventoried? MR.MODRAK:If the Court please,the contents of the box were inventoried in the prese nee cf two state witnesses. MR.COSTA: your Inventory? MR.MODRAK: in our Inventory. MR.COSTA: MR.MODRAK: in the Inventory. THE COURT: I'm not questioning tha;:;.Were they included in Oh,yes,definitely.We have accounted for them How about the joint account? Except the joint accounts,we did nottinclude the As a matter of fact,I believe that your Inventor would include exclusively what was in the box.There wasn't any- (1 thing else in the estate,was there,Mr.Modrak,as I recall it? which naturally would not be included in your Inventory. MR.MODRAK: THE COURT:' MR.MODRAK: there. That's right.Everything in the box. T~en there were a couple of joint savings account If the Cour:please,that's one question he's rais'g MR.COSTA: MR.MODRAK: I'm not raising it,Mr.Modrak;you raised it. If the Court please,there is one,George Dziak, 6 who is a client of Mr.Costa's,a good friend of Mr.Colossa,the decedent,and without the knowledge of George Dziak,Joe Colossa went ahead and put his name on the bank savings account.Now I don't want ~9JgQ into details,becaus e I think that sho'lld corne out for a hearing.Mr.McCreight represents John Lubozynski and Mary Lubozynski,who claimed that the bank had gon~far enough, understand,in making the change from George Dziak to Mary LYlbozynski.It seems that right before he died he we:lt to the bank, he sent a letter to the bank and said,"I want to change this from George flziak..!'---no.in his letter he stated that George Dziak was dead,see.SJO he IS changing the account 0 ver to jis name and to Mary Lubozynski as co-joint owners.And they had gotten so far in ,the procedure.Mr.Colossa died in the meantime. THE COURT: matter? MR.McCREIGHT: Mr.McCreight,what is you r position in this If the Cour:please,we repres ent John Lub§}zynski and Mary Lubozynski,his wife,as claimants.They allege an agreement made by the decedent with them that they be given the balance of his property.real and personal.as comp-ensation for services rendered by them to him in his lifetime. THE COURT: MR.McCREIGHT: .. Oral agreement Or written? Oral agreement.They further take the position 7 that in connection with the bank accounts that Mr.Colossa had taken reasonable steps,such reasonable steps as would be necessary to divest Mr.Dziak's interest in that account and to vest the account in himself and Mary Lubozynski,but that the bank fc..iled to respond to Mr.Colossa's instructions in a timely fashion and at the moment of death the account of the bank did not reflect the request of Mr. So that at the time of death.actually,the account !..:c .:-Colossa as a depositor ....:-o 5THE COURT: L ~e was still in the name of the decedent and Mr.Dziak. "~ ~MR.McCREIGHT:That is correct.Our position is that that was not ~ what we had in mind. to his reque st. one account;?You said accounts.Is there mOre than one account? MR.McCREIGHT:No.IUs my teeth. The method which Mr.Colossa used would also solve the problem with regard to the lock box.And this is perhaps just wondering if there was mOre than one of which I have~kn'Owl-eqg€. the way it should have been.And the bank failed in its re~pons·e.:..t,,' MR.COSTA:Mr.Modrak also mentioned accounts and I was 'M'Rf;'McCREIGHT: MR.COSTA:You're speaking,naturally---is U"_ere more than ;:IIEI-a Qe..0:ii Q :J, toa•e tlIl-e0CoIIIII: I-a::l0lJ...<: lkII.Co e MR.COSTA:They were opened on the same day,but it seems that the bank has taken two inconsistent positions.They have insis ed that Mr.Dziak attend the opening Or open the box and now they say that he is'not the owner of the savings account.And about the sign :ures, \I !.~'.-:.1---1__8_ it seems as though there I s a witness to both parties being present . by one of the bank employeea on the box,there's no space for a wit ess on the card.And it was all done on the same day. MR.Mc~RE:IGHT:I would assume that none of us are ready to proceed in the hearing today. the hearing? Keys. friends of mine,formerly from canonsburg;:want us to go down to THE COURT: MR.MODRAK: MR.COSTA: .=:~THE COURT: ....>-II:::l!.. II ~.MR.MODRAK: (! 2~.THE CO lRT: cI 3: .:I,; itI-~MR.MODRAK: ...<§ C::l., ~THE COURT: til viffi MR.MODRAK: l-ll:olLIII0: I-0::JoU ....ct(; ii:ILo the Keyes. THE COURT: MR.MODRAK: be back..... THE COURT: MR.MODRAK: I understand that. Then will all of these matters be brought up at Sure. Let's set a hearing date. I have an opening here on Tuesday,June 9. If the Court please,I will be in Florida down at t e How long are you going to be in Florida? I'll be there until about the 12th. When are you going? We Ire attending an AA convention and then there I When are you leaving? We are leaving on the second of July and we will I'm not in July. I'm sorry.I was thinking of July. • 9'.~'-------1t--------------------------------_.'_-- THE COURT:I am in Jun~;June 9th I'm speakicg of.You're talking about July.Tuesday,June 9 at 10:00 A.M.Now let's try to get everything in hand by that date so that all testimony in all of these matters may be adduced. (At the·direction of the Cour:,off-the-record discuss ion was not recorded by the stenographer). THE COURT: estate? THE COURT: Is there anyone else in Court interested in this (NO RESPONSE) We are going to order tbe audit of this account cl ::;ed, with the exception of all the matters that have been adverted to,w include everything in the estate.We will fix it that way;at least it will show we had an audit fixed for today.And if someone els e had a claim and didn't come in with it,I believe that they would be out.All right.It will be continued to Tuesday,June 3,1970,at 10:00 o'clock A.M.,at which time all relevant testimony shall be 1 adduced.We are not going to send out any further notices in this matter,gentlemen.So mark you r calendars accordingly. (A UDIT CLOSED) I bereb7 certify that tbeproceed1Qgs aDd.evidence are contained - - ! f - c :2..)luUy and accurately in the notes taken by me 00 the hearing of the above >-II :2~cause,and that this copy 'is a correct treoseript of the same. a .'. 2- C~2 'j 4'..~ J..,The foregoing record oftbeproceed1ngs upon the bearing of the I- :above cause 18 hereb1apFOVe<l and directed to be fUed. ~IICD..a..!! cL.. CI [ ii11c- t... ", .J .- J.r '"-------u----------------------------------ll---•IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENN . ORPHANS'COURT DIVISION PROCEEDINGS Gentlemen,before going on with the rna tter Tuesday,June 9,1970,at 10:00 o'clock A. EDST. JOHN BELL,ESQ.,representing an alleged heir. ., No.350 of 1970 ) ) ) ) ) ) ) ) ) JOHN McCREIGHT,ESQ.,representing John A.Lubozynski and Mary'F.E.Lubozynski individually. GEORGE J.MODRAK,ESQ.,of Canonsburg Pa.,representing the Accountant. THE HONORA BLE P.VINCENT MARINO, Judge of the said Court. ESTATE OF IN RE: JOSEPH COLOSSA,a/k/a ~JOSEPH KOLASA, 0(>..:-Deceased.til!:z:ilI, i:>,z i:III( !=BEFORE: .Ji Jl:;e ..A PPEARA NCES:0( § D::::I., :rI:.1llI' llia:III..a:-0Cl. 'Idll: l-ll::J0U..0( U TIME:iLII.0 e THE COURT: of testimony in this case,the Court wishes to inform all counsel that the Cou rt has just signed an order approving the stipulation of J.D.Costa representing George Dziak and John B.McCreight representing Mar)Mary E.Lubozynski,which stipulation states .. ,2 an agreement between the two parties for the dis position of the one bank.account,that is the savings account Number 169035526 in the Mellon National Bank and Trust Company,Canonsburg Office, Canonsburg,Pa.And the stipulation entered into by both co msel i has been approved by this Court and ordered filed.Therefore,the matter of th e bank account,that one bank account will be out of this proceeding.We will dispose of that.So that leaves fhe other matte];'s befOre the Court.Now jid counsel have any rer~arks Or shall we enter upon Our taking of testimony? appointment of John Lubozynski and Mary Lubozyns~·d as Administr according to the record,an appeal filed by the state from the MODRAK:If the Court please,there is c.t the present ti e, We feel that should be disposed of before we finish this account, number one.And number two---- COURT:Wait 3.minute now.If you feel that matter should have been disposed cf,why did you file an account which yo knew was going to come before the Court and would have to be dis- posed of in,the regular business of Court? MODRAK:Beca-jse,Your Honor,I was pressured. When we filed the account,YOur Honor.we didn't know whether tha would be just as the first account of the estate Or whether it would be by them and possibly have the estat e come in.,see,Or whether they would be permitted to procet:.d.Now I want to say this,of COurse,and fOr the benefit of John Bell,who is succeSSOr counsel f to Judge Disalle,he has asked me to clarify the matter of why we did not invest this money in the estate from the very beginning.I told him,of co urS e,the position of the Administrator,generally, is that of a liquidator.But we,of cou rse,were not,of COUrse,su~ of our position as Adm inistr3.tor because from the very firs t they filed,that is a Petition Or Citation to have us disposed of.And of COUrse,wemad heard abo:Jt the geneaologist and of course"he made an agre1e;ment without any cost to the estate of looking fOr pos sible heirs in Poland.The Court knows that it took a long time , especially by reason of the fact that Poland is a Communist Countr and I understand he had to go ahead and send papers back three and four tim es to get them right.In the mean time,of COUrse,the state was in here,wanted to dispose of this.And this rnatt.e.T,of cou rse,finally came to a hearing on tr.e question as to whether Or not there was an hetr. I ·[wish to state too,to clarify the record, that last year,YOur Honor,I did come toyou at the time when the interest rates were high and purchase of treasury notes were popul r and I got oral permission frem YOur HonOr to invest in Treasury Notes.We invested $61,710.52,fOr which we obtained $64,000, which was paid to us around 3.bout March 'I.st. THE COURT:Mr.Modrak,let me interrupt fOr a moment. You say you received oral permission from the Cour:"I presume i chambers. 4 l ------1t-----------------------------~-----:. MR.MODRAK:Yes,that's right. THE COURT:You are not required to receive permission 0 the Court for investing the funds of any es tate.And as I recall it, you simply requested of the Court an opinion as to whether the investment that you had anticipated making was a proper'investment. My recollection is that I had no objection to that type of an investment. t hat is before the Court right now. We have also some income of $364.00 in rents which I woold like tc Or non-investment of funds can be properly determined.I don't thirk for non-investment of the funds is an issue that might be brought Of course,we have,as I say,a profit of inc me of $2,,189.48 fromthat,which,d co urse,we have not accounted fo any proper obj ection to the Court,then the qu estion of inve stment up later.It hasn't been brought up to this time.And I don't perceive I end that matter.Your explanation of Mr.Bell,whatever it may be,, But as far as permiss~on is concerned,this Court gave no permission that there is any reason for entering into it now.If anybody makes one way Or the other.That is entirely up to co)~msel.So that can MODRAK: !z0(>)! 01)z Z IIL i::> :!lz:i:WII( ~ Ji..il D ..I0( § D::l., xI:-IN lUiIll:2dt-Il:0II.III MR.Il: t-Il::l0U ..I0( Uii:Ii.0 / account fOr in addition to the principal. THE COURT:The purpose,Mr.Modrak,of calling this melEttir;tglg here this morning was for the purpose of taking testimorlY on the matters at issue in this case.And as far as the audit is concerned,I don It know that there are ny other matters that need to be explained to the Court;not at this time anyhow.So we should 5 enter upon the teEti mony tha::we are going to receive at this hearin~. That's what it was called for. MR.McCREIGHT:May it pleas e the Court,at the audit of the estate we entered Our appearance on behalf of John and Mary in Mr.Colossa's name alone.The rESidence was actually in a interest in the residence rec.l estate,the conveyance Or surrender representative of the eventual distributee,and have arrived at a of the vacant lot adjoining the residence real estate.The lot was No,tt.is is a claim,I believe,by Mr.Bell. Well,,no one has decided thatyet,Mr.McCrEight. I I I settlement subject to the approval of the Court,in which the services rendered by Mr.and Mrs.Lybozynski to the decedent would be paid,' I fOr by a conveyance Or a surrender of the remaining undivided one-half tenancy tiP common between Mary Lubozynski and Mr.Colossa,th In the effOrt to dis pase of the claim of lVIr.and Mrs.Lubozynski, we have negotiated with Mr.Bell whom we assume to be the been identified as the person rightfully entitled to the residue of thE Lubozynski as Claimants.Mr.Bell is acting as counsel fOr the heir at law,the citizen,as I understand it,of Poland,who has MR.McCREIGHT: estate. THE COURT: e ~:(>..>II::::uL..;)..., :: :l:D0(:= t~..niie...0(ij ii::l., ~ '".. -IiI:II I::>LII.I: I::I:>J...0( .~...'I.:> e decedent.Of the other matters that are before the Court in the audit of the estate and are proper subject to the administration,th Lubozynski's,except for their proper commission as administrato s, would release any claim. 6 One of the stipulations which \Mr.Bell and I entered into was with regard to penalty and thi s was in a later aft r- noon telephone conversation wher e I was attempting to get in touch with my people and he with his rperesentative in Philadelphia,I believe. THE COURT:P(etml:y b.m.what,Mr.McCreight? ! i!:~MR.McCREIGHT:This ia exactly whe re we are hanging,if the.. II i!:~Court please;I .think that Mr.Bell was talking about the penalty, :l. in mind because he was the one who suggested the term.If it is interes t that he's thinking of,then we have perhaps gotten into th Federal Inheritance Tax and any penalty tax on it for non-payment. Interest,however,is not normally and is not designated in the Act Your Honor,what I was referring to is the as penalty as such. question that Mr.Modrak was discussing a few minutes ago. than banting words,itvwoul:l be better to see what Mr.Bell has tax penalty.And of COurse,the Federal Estate Tax as such,if it penalty provision.The Pen:1sylvania Transfer Inheritance Tax has were applicable,would have a penalty provision Or could have a .nothing that is designated in the statute as penalty.But perhaps rater MR.BELL: i:::> ;!lz:iJ) 0( ~ .,: .~ :t:..J) DeoJ0( jj C:J., ~III iiiD:IIII-D:0II.IIID: l-ll::J0U oJ0(ij ii:II.0 e Also,any state inheritance tax which was not paid,any downpaym t made vh ich you receive a benefit by paying a downpayment.Also, there is any,and I us e the -Nord penalty,but if there is any intere fOr failure to pay the Inheritance Tax and four years have gone by 7 no amount has been paid.Tlierefore,the agreement was if there is any p~nalty to £U:rth~r'pay the Inheritance':Tax,,weIII say in the fOrm of interest Or otherwise,then the Lubozynskils would pay thaL The question also came up,which we were not clear on,as to the did act reasonably,and of COurse,they did. not invested fOr all these fOur yearS.And we discussed tif there's to invest this,if there would be any compensation to the heir if the these funds for the past fOur years Or wheth er the Adn inistrators Are you making a stipulation in that matter? Court should deem my client to be the sole heir.If there would be any compens ation fOr any dereliction in the duty of mot investing been any dereliction on the part of the Administrators in the failure cash money which amounted to about $68,000,which apparently was THE COURT: ,e :!..:c:-.I;. [).... tiL i 0t-o.. n0(:= .= !!t:toj IIe~<:; QI 3, t MR.BELL: ClI T his is why I asked Mr.Modrak,at least m ti~impression,and I think Mr.McCreight's at the time we talked, ~c::oc.~this money was possibly in a savings account.Is that COrrect? l-e~MR.McCREIGHT:I didn't know where the money was.u .I< jj (At the direction of the Court,off-the-record discussion was notii:..o recorded by the stenographer). THE COURT:The Court will permit Mr.McCreight,ar.epr senting the Lubozynski's to enter into a written stipdation with Mr Bell,representing the tentative heirs in this estate,and the Court will hppe to approve the stipulation and order the same filed if we find it lto be reasonable and to cover the subjects which we ha ve I hereby certify that the proceedings and evidence are contained The foregoing record of the proceedings upon the hearing of the .' suggested in Our oral conver3ation. (Froc eedings Closed). .' :(z:(>..~fully and accurately in the notes tak::m by me on the hearing of the zz~cause"and that this copy is a corre~t transcript of the same. ig "zi::JIC~ ~itt-IIIii...00( iOiii::J.., uiII:~II:o~above caus e is hereby approved and directed to be filed. II: ~:::loU .I<oii:...o above J. 8 ?---~- AND NOW,this 7th day of October,1976,service of the within Petition is hereby accepted and receipt of copy acknowledged. (J).111~Z~0:..:IIP-t Z '0 ;),~Cl0::r:Q)::J Z-':-"';'0:0Z:>l H P-t Ul08U)~m 0 ~...I ""Z H U)Q),,f '"~~,,-,!etl 0(j .(I ...,:n .J ID 0.~O~:>0 ()!..~•I 0:I-OOH H I"')Q)0 111 l-i0(IIIt.>t.>Z 0 0 r--Z j 0 ~~0'\III n:I- 0:>-I-CI~Z:>8 0 ...r-l 0:lIJ Z ~00..:1 p::;~l z z0(n:0 x8:>l 0 ~U)0 ;:E~;~:,:'~~~.....~0 I-III 8t.'U)0 8U)Lf)"•,:'"0 .:~.l:CI 0(,..t-=z ~P::;ZZ t.>~O M .\~;~('leT'·'··',,'~,0(OHZ 8..:1 ',,,,;'11,j ,~.!l .:r x•I III ~O::r:~U)U)O C>0(t.>U)P-t ~t.>.'iii ~~~Z 0 0:~Z 0::r:::r:0 8~P-t ~ 55-/>I ~r ~~0 P::;P::;Z 0 0..0--&711HZHILpl~Oe ,'I.::'1 Sf '.' McCREIGHT.MARRINER &CRUMRINEATTORNEY~"'ATLA~' WASHINGTON .T,RUST BUILDING WASHINGTON.PA. 'J , IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHAN'S COURT DIVISIOK IN RE:ESTATE OF JOSEPH COLOSSA, a/k/a JOSEPH KOLASA, deceased. NO.350-1970 PETITION FOR ORDER OF CLARIFICATION TO THE HONORABLE,THE JUDGES OF SAID COURT: THE PETITION of Mary E.Lubozynski respectfully represents: 1.That funds belonging to the above decedent constituted Account No.169-03-5526 in the Canonsburg Office of r1ellon Bank, N.A. 2.That at the time of the death of said decendent said account,previously in the names of Joseph Colossa or George Dziak was being transferred to the names of Joseph Colossa or Mary E. Lubozynski,appropriate instructions having been given to said ban , but the transfer not then having been fully completed. 3.That the attorneys for the said Mary E.L~bozynski and George Dziak stipulated on June 8,1970 to an equal division of said savings account after the deduction of appropriate federal and state succession taxes.Said Stipulation is attached hereto and made a part hereof and marked Exhibit A. 4.That said savings account was returned at full value as Item 7 of Schedule E of the Federal Estate Tax Return,a copy of which was filed with the Register of Wills,and the tax thereon has been paid in full. 5.That your Petitioner,Mary E.Lubozynski,has paid the full one-half of the Pennsylvania Transfer Inheritance Tax due and owing on said savings account as is evidenced by the receipt,a copy of which is hereto attached and made a part hereof and marked Exhibit B. 6.That Mellon Bank,N.A.has requested an additional clari- fication of the terms of "the Stipulation for its protection in distributing said savin~s account and has requested that the same ", COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF WASHINGTON Personally appeared before me,the undersigned authority. Mary E.Lubozynski,who,being duly sworn according to law deposes I and says that the facts set forth in the foregoing Petition are true and correct. Sworn and subscribed before me this ~'In'. day of September,1976. DEBORA ROSE BELCASTRO,NOTARY PUBLIC WASHINGTON,WASHINGTON COUNTY MY COMMISSION EXPIRES FEB.26.1979 Member,Pennsylvania As~ociationof Notaries I..•~••I'•... ",. IN THE COURT OF CO~~~ON PLEAS OF'WASHINGTON COUNrl,PENNSYLVANIA, ORPHAJ~S!COURT DIVISIO~ IN RE: ESTATE OF JOSEPH COLOSSA, a/k/a JOSEPH KOLASA, deceased .. ·f : .• .... NO,.350-1970 I'·,. ,.', AND N~~,this 8th day of June"1970,it is hereby',\i stipulated add agreed by and ~etween J.D.Costa,Attorney for GeorgeDzi~{,and John B.McCreight,Attorney for Mary E. , :Cubozyns'ki,',that,t1?e Savings Account No~169"'03-5526 at the ,\Mellon National Bank and Trust Company.Canonsburg Office, ,'. Ca.nonsburg,Pennsylvania:in the nam€l of.Joseph Colos.E:>a 01; George Dziak 'shall'be paid one-half (1/2)to George Dziak and, one-half '(i/2)to Mary E.Luboz'ynski,after the deduction of app-, IIT,. ropriate federal and stat6,succession 'taxes. , I'I I '\..' ,, 1 ' ~lq)~//J..D..COSTA. U Attorney 'for Geor9,e Dziak .I, .., rI \.. ~~'. ... -:t~~::"~\::~~~::;;;C:::':~·~:;'0:r:;;':;':;~~,~~~~;';;;:;':~'::::;~ii';'~~~;::;;';;[~iik~;"::-~Q:;r;,;;,.~-;;~,~~:-~"t:~~~;:,"";:::f5d.zC·:':!~:';:,~;;:;"';~~'I:J:::;q17f5't~~;::::;;:~~';~:~. .,If R~C·4 (6·7~)COMf<.\ON\l\jEj~LTH OF PENj\!~YlVi\NI.A ,,:\1;..>:-~><t'! 'li I'u ••..~.1 •~i...~).',y":;,~:;r.~;j~·'1".\.::;q,~). .DEPAfn-MENT OF REVENUE ,1:\;!{iif;::;;~.u,(~,~!.;\..:;:~. IMr·~?[.:.·,·4·9 3CJOFFlC1AL.RECEIPT ~P~NNSYI:.VAN!A ..I~·Hr:RITA};CE~.~D ES.T~TE TAX'.'t~~{~~~~l;\i~.~. il -I,.\:':&'.'I':,.~:T H d ~m t T . d 1.:4/100 ,;":iJ:RECEIVED 1«0 un rea.lwen y ,\'10 a.n ..~.-------------------------------dollars :'If.'''1 ll!H,representing Pennsylvania Inheritance or :1\".~•1 ''~i From:Mary E.Lubozynski Paying on Ind 0 Liab0 Eslate Tax due from the following estate:'j,\ Ilf''V, j:Forrest Avenue ,it:"~'Address 2 %Tax on $S L:~:M:,~.,rr •,~-''0 ~'15342 '\<i J1I nOUS l-cn ~.l.enn,:;,0 ~i; ,\"1'6%Tax on $S Ii·I·,'li' !@ File No.63-70-350 Dote of Death 3-14-66 150/0 Tex on $1,191.19 s 178 ..67 :~! J[n'~";',..,....'~2 197....I'"__:i~:.J)_(l_t.LQLe.oy.lJ'1enl .::>epl"cmoer Lot,,0 .._._.5'9-l.ax_oJL.._$S.;g ...__ ~ETA f M.11''t 1 1 slate ox,ct 0 ,~; :r!N . D d I"osepn Co_ossa May 7 1927 S :\1:~~!erne or eee en ''1,,\; !'i(!•'t:~\!~I 'i,!;1'""n"'n,O"·on 1 :'::\/!County ".;:)-'-~",/,..TOTAL TAX CREDIT S 78067 '?i .1~-ill!~:"Less five percenlum of tox if :1,': ;dl Kemarks:paid within three months after ,~;~; 'I '",!rlll.dote of deoth S r;;~"mo Ie:(~,;~j 10 f\Plus interest at the rate of'D. ,','.,/,-J)6 9 8 71 ,.,!~i I ,r __%.from -'-w }'f .-:71 date 43 77 \,;~,.:,'J to S ..d.!~l~©OOO@O~ill[L.5 E A L -I 222.44 --~,:'~II'~i NOTE:To be deliverod to lc:r.payor .""JI .2""..,,,--.1,.\: 'il'.-')/_I ..!:J 'rit~i;~(O ....~O,)-R'd b ,,1:~~'Il eceIVe y.~,''II;NOTE:In accepnng tho tre.n.der inheri:~nce lox o~future e~!cle~,'prior,to the deeth of Ihe life ,d~ignature),/Ii;',/.',117a-J ,~~i~:tenenl or tenant for yeors,::s eVlcenced by tnls receipt,It Is understooo thai Ine Commonwealth sholl /-',l )'!/>'./"(/'1_/j ,~r, :1 I:not be procluded or provented from heroofter esso~~ing edditionol Inheritanco tex 01 th,:,deeth of Ihe ,-'fJ _.;(....tJ,./V./C·(J-·~~fLL~n '\1nlifelo~ent or tenent for yeo"whenever It appears thot such oddilional tex may loa legally due and /'(Titlel/7J ....l-':d,: Ji'colloctlo~o for any reason whatsoever./J L II 'ill.'is':.;£~t~;~~~~~:-tb.2~:~_tJ~~~~~~.l~;_;<~~y~~_:'"@~~:f~~~~~,~~<tJ~~·~.:..;;j¥..~1J;;~~:::T~rd'~~~:·:.~;;:.;~~;=~~~t ~(JJ .------ --------- .". .... ~ "."~../I......_... ;~. .j'l ';..>:~ .. (. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA. ORPHANS'COURT DIVISION IN RE: Estate of JOSEPH COLOSSA, a/k/a_JOSEPH KOLASA, Deceased. ( } ( ) ( -} ( ) ( o R D E R No.63-70-350 AND NOW,this 8th day of October,1976,UpOE consideration of a petition filed by Mary 3.Lubozynski;.it is the order 0:the Court that a hearing shall be held on November 2,1976,at 1:30 F.M.,in Court Room No.5,Washington County Court Heuse,Washin'jton,Penm:ylvania.Ti.e issue that will be considered at this hearing relates to the c.istribc.tion of a ' ::avings account of the decedent to one Mary E.Lubozynski and one George Dziak.Notice shall be given to Mary E.Lubozynski,George Dziak,and IVIellon Bank N.A.The said persons shall appear with their attorneys at the time and place heretofore set for hearing on this matter.Attorney John McCreight shall notify all interested parties of this hearing inCluding Attorne J.D.Costa who is the attorney for George Dziak. By the Court, \'~,~,..r-,t- ,.,;f f' " ,.. " r· r", In the Gourt of Common Pleas of Washington County,Pennsylvania Orphans '0 Court Division No.63 -70-350 -- - ---- - -- - ------- In Re: Estate of JOSEPH COLOSSA,a/k/a JOSEPH KOLASA, Deceased. ORDER (Simmons,J.) ~~~~,~ ... -~ ,'.'.r ....,.,' c' :--...,.-,,..:, f-. ~.,.......... ,I, ORPHANS'.COURT-.pIVISION (COU.RT OF COMMON PLEAS) WASHINGTON~'PA.---::J IdS:-~~ ~2 I" IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHAN'S COURT DIVISION I I IN RE:Estate of JOSEPH COLOSSA y a/k/a JOSEPH KOLASA, Deceased No.63-70-350 ORDER (!y-(0. AND NOW,November ~,19;6 the Petition for Order of Clarification presented by Mary 3.Lubozynski having come on to be heard and it appearing that notice of the hearing and the contents of the Petition were timely given to Mary E.Lubozynski, George Dziak,Mellon Bank,N.A.and J.D.Costa,Esquire,and it further appearing that Mary E.Lubozynski,with her attorney John B.McCreight,and George Dz.iak,with his attorney J.D.Costa, Esquire,were present at the hearing,and it further appearing that J.D.Costa,Esquire,for the said George Dziak,asked to join in the Petition for Clarification,and it fu~ther appearing that the only matter unresolved was the amount anj method of pay- ment of the obligation of George Dziak for Pennsylvania Transfer Inheritance Tax on the one-half inter~~t in said savings account No.169-03-5526 at the Canonsburg office of Mellon Bank,N.A.,and it further appearing that the Pennsylv~nia Transfer Inheritance Tax office has represented.that the tax due on the share of George Dziak is $178.67 with interest of $55.39 to and including Monday, November 8,1976,or a total of $234.C6. NOW,THEREFORE,in consider~tion of th~foregoing and on motion of John B.McCreight,Esquire,attorney for the Peti~ tioner,it is ordered that Mellon Bank,N.A.,Canonsburg office, forthwith shall pay the equal one-hal=of the balance in savings account No.169-03-5526 to Mary E.Lujozynski a~d from the remain- ing equal one-half of said account sh~ll pay to Harvey Stuart, Agent,the sum of $234.06 and sh~ll pay the remainder of said one-half of said savings account to George Dziak.The payment to Mary E.Lubozynski above designated ~hall be se~t to John B. J McCreight,Esquire,800 Washin~ton Trust Building,Washington, Pennsylvania,15301;the payment to Harvey Stuart,Agent,shall be sent to the office of the Register of Wills,County Courthouse, Washington,Pennsylvania,15301 and the payment to George Dziak shall be sent to J.D.Costa,Esquire,County Courthouse,Washing- ton,Pennsylvania. -2- OFFICE PHONE:745.4331 RICHARD DISALLE ATTORNEY AT LAW LAW 8<FINANCE BUILDING CANONSBURG,PA.15317 April 17,1968 George J.Modrak Attorney at Law 22 North Central Avenue Canonsburg,Pa. Dear Mr.Modrak: HOME PHONE:941.7434 J Re:Estate of Joe Coloase a/k/a Joseph Colossa I represent Karolina Hordynska of Warsaw,Poland. My client claime tp.at she is a first cousin of ,Joseph Colossa a/k/a Jo:tef Kolasa,the decedent. I understand that'Letters of Admin.istratior-have been issued to your clients and that the Ccmmom·.-ealth of Pennsylvania has filed a Petition to Revoke the Granting of the Letters.I f~rthcr underst~nd that no action has as yet been taken by the Court. I would,therefore,apprec,iate your taking no further action in this matter until.I have had all opport':mity to take appropriate action to protect my clien1's interest. Very truly yours, /;7 \ArC;~{]Jixe~ RD:fg Richard DiSa11e CC:Hon.P.Vincent ~furino \ IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION J IN RE: ESTATE OF JOSEPH COLOSSA, also known as JOSEPH KOLASA,Deceased. ) ) ) ) ) NO.350-1970 JOINDER IN ORDER OF CLARIFICATION TO THE HONORABLE,PAUL A.SIMMONS,JUDGE OF SAID COURT: And now,this 26th day of October,1976,comes George Dziak by his Attorney,J.D.costa,and joins in the Petition for Order of Clarification filed by Mary E.Lubozynski,and requests the Court to order the Mellon Bank,N.A.,canonsburg,Pennsylvania office,to make distribution of said savings account one-half (~) to George Dziak and the other one-half (~)to Mary E.Lubozynski. George Dziak ~} 3:o() I'::0.:E fllIj~G) IJ:I,1-»-I1·.'1~~."-1 0 3:o ;0 »Z.,~::0;It'~~ C :I>Z (Jl -I fll ' "I ~'~'r ::0.~.'C '~R>';::E() !:!::0zC Gl 3: ::0 Z fll 1° L J I,' \,~ ;. r!'....'. \;';\ AFFIDAVIT OF SERVICE MCCREIGHT.MARRINER 8c CRUMRINE ATTORNEYS AT LAW WASHINGTON TRUST BUILDING WASHINGTON,PA. ,Ij / I '.'..i .AFFTDAVITOF SERVICE STATE OF PENNSYLVANIA SS: COUNTY OF WASHINGTON Before me,the undersigned authority,personally appeared William Frazier,who being duly sworn according to law,deposes and ;isays that he served a copy of ~he within notice upon J.D.Costa, Esquire by delivering a copy thereof to the secretary at the Dis- trict Attorney's office in the county Courthouse of Washington, Pennsylvania on Friday,October 22,1976,at or about 3:50 o'clock P.M. Sworn to and subscribed before me this 27thday of October ,1976. r , My Commission Expires:Aug.25.1980 LOU RAE SPROWLS WASHINGTON WASH~OTARY PUBLIC MY,COMMISSION EXPIR~GTCN COUNTY Member,Pennsy/vaniaA ~~UG.25.198B SSOc/atlOnof Nctaries ~z PETITIONER'SIEXHIBIT Q 8•.,/)V~t./J&~:J-v& IN THE COURT OF CO~1MON PLEAS OF WASHINGTON COUNTY,PEKNSYLVANIA Pursuant to the Order of Court made October 8,'1976, ORPHANS'COQRT DIVISION No.63-70-350 } } } Estate of JOSEPH COLOSSA, a/k/a JOSEPH KOLASA, Deceased NOTICE Mary E.Lubozynski 'George Dziak Mellon Bank,N.A. J.D.Costa,Esquire Hil RE:. :!!~Iijf 11!j ,I 1\I To: I\ ( copy i I \. II' I I I John B.McCreight McCreight,Marriner &Crumrine Attorneys for Petitioner A copy of said Order is hereto attached as well as a I;notice is hereby given of a hearing to be held November 2,1976 at I 11:30 P.M.1n Courtroom No.5,Washington County.Courthouse,Wash- I 11 ington,Pennsylvania. /1IIIII~Ii of the Petition referred to in said Order. I' I! I ~.J.S~NoE~-tCO.plm';ltjili··(~~3........0".,.Add your addr...In lJff ·"REWRN TO"spac.on3.revtrse. ~1.The following service is requested (check one).-ug Show to whom and date delivered_......._15#,o Show to whom,date,&addreSs of delivery..351oRESTRICTEDDELIVERY. Show to whom and date delivered...65#,o RESTRICTED DELIVERY. Showto whom,date,and address of delivery 851 ..... " (See other side)*GPO:1975-0-591-452 NO INSURANCE COVERAGE PROVIDED--NOT FOR INTERNATIO"AL MAIL SENT TO Mellon Bank N.A. STREET AND NO. RETURN ~1.Shows .to whom and date delivered j!i...RECEIPT WIth restricted del'very loG!It2.Shows to w~om,date and where delivered iil c It SERVICES With restricted delivery _ _§~ll! RESTRICTED DELIVERY --__.................f SPECIAL DELIVERY (extra fee requi red).. W sLE.ik.e_S..tr.et:::..L..U P.O.,STATE AND ZIP CODE. an~rllJl;ts~fICEr~R AD m RECEIPT FOR CERTIFIED MAIL PS Form Jan.19783800 Q Z :0 2.ARTICLE ADDRESSED TO: ~Mellon Bank,N.A.c~West Pike Street ~Canonsburg,PA 15317 f;l 3.ARTICLE DESCRIPTION: ~REGISTERED NO.CERTIFIED NO. '~ INSURED NO.' i"a1__::-:-_-:-:-~6~6:::...;9:..;3:::...;1=-2=-·--J '~ ~(Alw8YS obtain slgn.lure of .ddresstHI or qent) .~I have received the article described above. ~SIGNATU •A ressee Authorized agent '-------~----._~ ,., '..' ~.., " ----------~--- ;)l •SENDER:Complete itemi 1,2,and 'I. ;;'Add your address in the "RE11JRN TO"space on3I-:.;rev;.;.e;;;;r;;;;.;,.se.1 ~1.The following service is requested (check one). ~Show to whom and date delivered 151oShowtowhom,date,&addreSS'i'!~eliv~ry.:351oRESTRICTEDDELIVERY.J I';J:' Show to whom and date delivr '1..J..t.~651oRESTRICTEDDELIVERY. Show to whom,date,and address of delivery 85¢ (See other side) "-ti GPO:1975-0-59J-452-------------------~~-~--_. NO INSURANCE COVERAGE PROVIDEO_ NOT FOR INTERNATIONAL MAIL SENT TO Mrs.Mary E. STREET ANO NO. Forst Avenue RECEtPT FOR CERTIFIED MAil o M P.O.,STATE ANO ZIP CODE u.s..t_On.JA J 5_3 OPT1oNAl SERVICES FOR>A;ADMDw'Tro'DiiiNiiAT"l.F'FoEE'-'S'---,r--J RETURN ~1.Shows to whoriiaiiii date delivered m RECEIPT With restricted delivery ~..I!lSERVICES2.Shows .to who~,date a!1d where delivered ii/ca: With restricted dehvery Bi!;eCRESTRICTEDDElIVERV.....................................................................f 'SPECIAL DElIVERV (extra fee required)..PS Formr:n.10783800 2.ARTICLE ADDRESSED TO:::ll~Mrs.Mary E.Lubozyn/s1t/1 ::ll Forst Avenue .lz ::ll Houston,PA 15342 ".,~~,'.a 3.ARTICLE DESCRIPTION:1 Jj iJ :~REGISTERED NO.CERTIFIED NO.'Y~l)~O. ::ll 669 310 .~I if .,t m"__...l(:::AI:.::w:..:a~Ys:,o::;b::.:ta::;l::.:n..;::s,;::lg:;.;n7at~u.;.;re;.;.o~f....;a;.;;d::-d_re",;,ss_e",;,e_o_1_ag_e_"n_t)1~ 1'1 I have received the article described above.~SIGNATURE 0 Addressee 0 Authorized agent!' ZIIIc:::ll'"o ~F----L...::"-"";:"":":'7----"""";;:"--:--:---t::::.:1fo n1'1~~~6-.~U~N~A~B~LE~T~O-D~E::L"':'IV~E::R~B~E=CA~U:-::S::E=-:-~...,~:-;q:'Q:r.~1o i:>FL..~~~~:_::=L_~--__.__...__.__,~"-ti GPO:197'"~-G4'/• -.--------------... ~•SENDER:Compl~teitem;1.2.and ,. ;;'Add your address in the "RE11JRN TO"space on3reverse. ~.." <D.....'" 1.The following service is requested (check one).o Show to whom and date delivered 15,o Show to whom,date,&address of delivery..35~o RESTRICTED DELIVERY. Show to whom and date delivered 65,o RESTRICTED DELIVERY. Show to whom,date,and address of delivery 85i. 6.UNABLE TO DELIVER BECAUSE: POSTMARK, OR DATE (See other side) "-ti GPO:1975-D-591-452 SENT TO Geor e Dziak STREET AND NO. Co.kebu-;r.g.---:-~::y P.O.,STATE AND P COOE --------- RECEIPT FOR CERTIFIED MAIL ::ll 2.ARTICLE ADDRESSED TO:~George Dziak ::ll Cokeburgz ::ll PennsYlvania 15324~1-::-:=::::-::-:=====::------------11'1 3.ARTICLE DESCRIPTION:~REGISTERED NO.CERTIFIED NO.INSURED NO. ~1-_-::::=~==-6;_6-9_:_-31_:_1_:_:--'----1iii(Always obtain signature of addressee or agent)~I have received the article described above.~SIGNATURE 0 Addressee 0 Authorized agent / I I r th I ..';. $$ ~~:'/~-'~-:>~()'.t .~_ FJrm RCC-33 RESIDENT DECEDENT ~. -.J..571 ./?7 0 COMMONWEA OF PENNSYLVANIA DEPARTMENT OF .REVENUE BUREAU OF COUNTY COLLECTIONS COUNTY OF J ~~'\ ~ .......w~~~~.~~.N . I~WORTANT:This return must be completed in detail and filed in duplicate,·with will attached,with the' Register of Wills of the County where decedent resided;Return is due within one year after date of death,unless an extension is granted by the Secretary of Revenue.(Section 703 of the Inheritance and Estate Tax Act of 1961.) .}(Day) ......G..~.9..!".g.~Y.:.~MQ.q~.g,:k _..at.tor.n.ey ~ Or the estate of the above-named decedent being duly sworn,depcse S and say S!.~~tlJ....(Yr,ar)intestateDecedentdJed:M~~.c:::.h ~4.,. (Month) Name and address ·of attorney or}G.~9~g~J..~.MQ.qX'.akJt Att.Qrn.e..Yr.;.\At _Law. :~::r a:~t::r/rZeesdp:::::::n::;~;:~:~?..~o;r:.~h.9.~~t~~!.bY..~l~H~~I...G..~.Q.~~p.~~:g,Ji.>~.D.n~.Y.lv..an..i ..a.153l7mailed. That as such ~t.t.Q.;t;,.P..~y.deponent is familiar with the affairs of said estate and the property con- (Ex"clItor-Arlminialrawr) Rtituting the assets thereof and their fair market value. That at the time of death there was no safe deposit box registered in decedent's individual name,or jointly with,or as agent or deputy of another,or.in decedent's individual name,with right of access by another as agent or deputy,with the exception of the following:- NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSI,BOX RENTED REL~TIONSHIP OF JOINT IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT , Mellon National Bank and Trust Co.JOSEPH "nT.nCCll -----------·l-.·,....o J);:t O-F-Fi,.,t=> That the contents of said.safe deposi t box or boxes are itemized under Schedules -----of this return,with the exception of the following,for the reasons hereinafter set forth: That Schedule A attached hereto and made part hereof sets forth fullv and in detail all the real property in the Commonwealth of Pennsylvania of which decedent dJed having an interest therein.It also sets forth the mortgage encumbrances upon each parcel of real pr0perty at the date or death,giving the amount still due at death,name of mortgagee,date,rate of interest,and book and page of record thereof.It also sets forth in the columns provided therefore the assessed valuation of each of said parcels,the estimated market value thereof as of date or death of deC3dent. That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal property wheresover situated owned by the decedent at the time of death;all moneys 1eft by the decedent at the time of death,whether in decedent's immediate possession,standing to decede3t's credit in banks of deposi t,savings 'banks,trust companies,or other institutions,wh~ther indiVidually,or in trustror any other person or persons giving also separately the accrued inte~est thereon,if any,down to the last interes~day prior to decedent's death in the case of savings banks;and to the date of decedent's death in all other cases;"all bonds,postal saVings,treasury certificatt1~or notes and ot.her evidence of in- debtedness of the Uni ted States to'·the decedent;all obligations,"-",tether by statu·~e or agreement they are designated as tax free,of the United States,or any state,,~r political subdivLsion thereo~or of any foreign.country,which are .owned at the time of death;all wearing apparel,jewelry,silverware,pic- tures,books,works of art,household furniture,horses,carriages,~tomobiles,boats,and any and all other personal chattels of whatsoever kind or nature,left bydecedent,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 Ln writing for ·th.e payment of money of which decedent died possessed,of whatsoever nature,with interest thereon,if any,giving the face value and estimated fair market value thereof,and if such estimated fair mar~et value be less than the face value,it sets forth briefly the reasons for such depreciation ~s to each itew.;all moneys payable to the estate from life insurance policl'es carried by decedent;all -annuity and endowment contracts the proceeds of which were p.ayable upon the death of the decedent;and all the corporate stocks and dividends due thereon 'and unpaid as of the date of de.ath,bonds and accrued interest thereon to the date of dece- dent's death and other investment securities owned by the decedent at the time of death,with the market value thereof at such time. •'.,. ..~'...., or' In the case of securities of c'lose or family corporations,the values reported are as far as possible substantiated by financial ·.statements of the corporations,showing the assets and liabilities .thereof as ,of the date of.death.The sc.hedule 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,financiai statements showing the assets and liabilities of said co-partnership or business. A copy of the co-partnership agreement,(if oral,a statement setting forth"the nature of the agreement) t.ogether with a ·stat.ement setting forth the character of the'business,its location,~nd such'other facts pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest therein must be submitted.It should also set forth in itemized form,together with the fair market value thereof,any other property owned or bequeathed by the decedent at the time of death. The Schedule C attached hereto and made part hereof sets forth a true answer to'each inquiry contained therein and in the case of transfers ofproperty,real or personal,within two years of decedent's death,in contemplation of decedent's death,or intended to take effect in possession or enjoyment at or after death,said schedule sets forth the nature and value of such property,to whom transferred,the relationship of the transferees to the decedent,'the proportionate share received by.each transferee and all·other facts of a pertinent nature regarding said transfers.In the ·case of.transfers intended to take effect in possession or enjoyment at or after death,there 'is also attached to the schedule a COllY of the deed,trust agreement or other instrument creating the trust.Ther,~is also se~forth in said schedule a list of all 'property,real and personal,with its value,which pa~ses\at decedent's death by virtue of the exercise by decedent,either individually,or jointly with another,or any power of appoint- ment vested in decedent,either individually or jo~ntly,by th~Will,·.deed,or other instrument of another, with.a copy of the instrument creating such power attached to the schedule.\p'\.• That Schedule 0 attached hereto and made part hereof sets forth the names and addresses of all persons beneficially'interested in this estate at'the time of decedent's death,the nature of their res- pective interests,their relationship,if any,to the decedent,together with the ages at the time of decedent's death of all minors,annuitants and beneficiaries for life under decedent's Will.It also contains'a statement showing which of the beneficiaries named in the decedent's'will,if'any,died prior to decedent~the dates of their death,their issue,and the relationship of such issue to the beneficiary. That Schedule E attached hereto .and made a part hereof sets forth all property,real and per- sonal,owned by the decedent jointly with another or others,including intangible,stan~ing in the name of the'decedent and others,plus the date and plac.e of r.ecord o'f'instrumen.ts effe'cting the vestiture of real estate and the date of acquisition of personalty,plus the name,address ~nd relationship,if any, of co-'owneY's'to the decedent. That Schedule Fattached hereto and made a part hereof sets forth fully and in detail all debts and deductions claimed for and on behalf of this decedent's estate,including funeral expenses paid; family exemption,where applicable;costs of administration of this e~tate;counsel fees and fudiciary's commissions paid or to be paid;cost expended for burial trusts,tombstones or gravemarkers,and reli- gious services,in consequence of the death of the decedent;debts and claims owing and unpaid at time of death;taxes accrued chargeable for period prior to decedent's death (except those allowed under Section 651 of the Inheritance and Estate Tax Act);:togeth~r with a statement of collateral pledged for obliga- trons,if any•.It is agreed that the fiduciary will present proof of said claimed obligations upon re- quest,that if the amount actually paid in settlement of any fee,commiSsion or debt is less than the estimated amount claiming and allowed,that the same will be reported to the Register of WillS,and that the amount 'of tax assessed can be reassessed in accordance therewith. "C","E",and "F"as directed therein, ..............................................r.~M ..Attorney ..??~9.;..~1.?:;."~~.;,~.~:~y.~~~~_.. (Street Number) .G.i:t:~9.:~:lJ~P..~f9.,~.~.m:~.~.Y.~.Y.~J.~~.?}..~.!. (City or Town and State) That the totals of the appropriate columns in Schedules "A","B", have been carried forward a~d properly registered in the Summary...'Y!L':.., Subsenbed.and sworn to before me thIS .. NOTE:Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are filled in with details or the word "None",and in case the assets include rare and unlisted securities, sec~rities of ciose or family corporations or an interest in any co-partnership or business,that the data'and statements required ~nder the paragraph above relating to Schedule "B"are attached.Also make certain'that column #1 in the "Summary"has been properly completed as above-directed. ,,. RCC-34'(l~64), • , •COMM0t:lWEALTH OF PENNSYLVANIA D.fPARTMENT OF REVENUE BU~EAU OF COUN1Y COLLECTIONS TRANSFER INHERITANCE TAX RESIDENT DECEpENT 'SCHEDULE "A" REAL PROPERTY Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece- dent.Where property held as joint tenant or tenancy by entireties,repolt on Schedule '·E".P;operty held by the decedent as tenant in common with another or others,should be identified as to quantum of interest and the estimated value should be that of the decedent's interest only. The real property located In the Commonwealth of Pennsylvania should be described by lot and block number,street and street number,together wi th a general description of the property,with a reference to the record of the conveyance by which the decedent took tltlei,lf a farm state number of a. cres;also statement of mortgage encumbrances upon each parcel at death of decedent.Taxes,assessments,accrued Interest on martgages,etc.,are to be listed on Schedule "F"and must not be deducted from this schedule. (1 ) ASSESSED VALUE FOR YEAR OF DECEDEN1'S DEATH (2) ESTIMATED MARKET "(ALUE (3) DEPARTMENT VALUATION CAUTION(Do not write In this space) /3 0 0,00( c2 5"00.00 , I$2,500-;00 I./REAL ESTATE ALL that certa1n lot of ground situate in Chartiers Township,Washington Count,Pennsylvania being Lot No.29 in the Moninger Heights Plan of Lots,Section 3, recorded;in-the Recorder's Office in Plan Book Vol.9,page 171,said lot being more particularly bounded and described in Deed from Moninger Realty Inc.to Joseph Colossa, dated September 19,1963,of record in Deed Book Vol.1165,page 290,washington County Records. ALL that certain lot of ground situate in the Borough of Cokeburg,Washing- ton County,Pennsylvania,known and designa- ted as Lot No.110 in Block B in a plan of lots laid out by Bethlehem-Cuba Iron Mines Company of record in Plan Book 7,pages 144 and 145;said lot having erected thereon a house known as 63 Lincoln Street,Cokeburg, pennsylvania (See D.B.Vol.708,p.644).- Undivided one-half (1/2)in- terest in and to that certain lot of ground situate in Chartiers Township,Washington County,pennsylvania,being Lot No.3 in the Moninger Heights plan of Lots,Section 1, recorded in the Recorder's Office of said County in Plan Book Vol.9,page 162,said lot being bounded and described as follows: BEGINNING at a point on the southerly side of Forrest Avenue at the dividing line between Lots Nos.2 &3;thenc along said dividing line,South 14°45'East 150 feet to a point;thence South 75°15' West,75 feet to a point;thence North 14° 45'West,150 feet to the southerly side of Forrest Avenue;thence along the southerly side thereof,North 75°15'East 75 feet to the place of'beginning. HAVING erected thereon a I~~ dwelling known as 409 Forrest Avenue,Hous- ton,Pennsylvania.- Insert this total opposite "real property",Schedule "A"in the X X X X X "As Reported"column on the last page of this return. -~--,----~~-----------------,--,----------. C .~/'. "-:-~RCC -01;i COMMONWEALTH pF PENNSYLVANIA -TMNSFEft INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "n" PERSONAL PROPERTY INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned individually by the decedent,at the time of his death.Property owned by the decedent jointly with another or others must be listed under Schedule "E".Intangible personal property,titled in the name of the decedent,but payable at death to another or others,including but not limited to P,O.D.U.S.Savings Bonds and tenta- tive trust accounts,must be listed,despite the fact that they are not of the administ~red estate. Tangible personal property should be listed firs,t -(e.g.jewelry,wearing apparel,household goods,and furnishings,books,paintings,automobiles,boats,etr..). Intangible personal property,such as bonds,treasury certificates,cash on hand and in bank, stocks,mortgages,notes,together with accrued interest or rlivjdends,salaries or wages,insurance pay- able to the estate or fiduciary in said capacity,partnership interests,interest in any undistributed estate of or income from any property held in trust under the will or agreement of another,even though located outside of the State,at the time of death,should be listed in this schedule. Item No. ITEM List and describe fully UNIT ESTIMATED VALUE MARKET VALUE DEPARTMENT VALUATION (Do not write in this space) \ /t;-o .(}-;(J • t../-SS 9'1 ·/.s.<f (J , :177./6 ~.6-0 ,J '-1.30 ;[0.o-c 6, 1%,sOO.oo · If 43 2.d..1 ()· 1/3.~9 I ~I 97~S-~0 277.10 5.00 24.35 113.29 100.00 455.98 15.40 ~~3 20.00 ~~19,500.00 ~rn~.2,975.56 United Mine Workers benefit check Nat'l Slovak Society benefit check Nat'l Slovak Society Lien Payment refund Proceeds from redemption of $37,000.00 u.s.Savings Bond Series E Proceeds from sale_of 4 shares Studebaker Corp.common stock,sertificate No.NF10471 Proceeds from sale of 125 shares Columbia Gas System' Proceeds from sale of 10 shares Bentley- ville Fuel Company,common stock, certificate No.27 Proceeds from redemption of $19,5pO.OO _U.S.Savings Bonds,Series'H I Social Security Payments: (1)6/20/66 $129.50 (2)8/1/66 .147.60 Miscellaneous Cash Refund on 1968 Taxes TOTAL-------------$69,8a,.99 Insert this total opposite "Personal Property",Schedule "B"in X X the "As Reported"column on the last page of this return. \. ( .. 'COmWN'\TIALTH -OF PENNSYLVANIA. ·Tr~\.NSFER INHERITANCE TAX ~~SIDENT DECEDENT SCHEDULE "c" TJANSFERS .'• (1)Did decedent,within two years of death,make any transfer of any material part of_hd.s estate,without receiving a valuable and adequate consideration therefor?(Answer yes or no)~O (2)Did decedent,within two years of death,transfer property from himself to himself and another or' others (including a spouse)in joint ownership?(Answer yes or no)~O (3)If the answer to (1)or (2)above is in the affirmative state: (a)Age of decedent at time of transfer-------- (b)State of decedent's heal th at tille of making the transfer.(Note 1). (c)Cause of decedent's death.(Note 1). (4)Did decedent,in his lifetime,make any transfer of property without receiving a v&luable or adequate consideration therefor which was to take effect in possession or enjoyment at or after his death? (Answer yes or no)__=~~O~___ (a)Was there any possibility that the property transferred mdght return t)transferer or his estate or be subject to his power of disposition?(Answer yes or no)----- (b)What was the transferee's age at time of decedent's death?------ (5)Did decedent in his lifetime make any transrer without receiving a valuable and adequate consideration therefor under which transferor expressly or impliedly reserves for his life or an>period which does not in fact end before his death: I(a)The possession or enjoyment of or the right to income from the property transferred? (Answer yes or no)NO (b)The right to designate the persons who shall possess or enjoy the property transferred or income ther'efrom?(Answer yes or no)NO (6)If the answer to (5)(b)above is in the affirmative,state whether the right was r~served in decedent alone or others --------------------------------------------------------- (7)Did decedent in his lifetime make a transfer,.the consideration for which was transferee's promise to pay income to or for the benefit of care of transferor?(Answer yes or no)__N~O~___ (8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was subject to change, because of a reserved power to alter,amend,or revoke,or which could revert to decedent under terms of transfer or by operation of law?(Answer yes or no)NO ' (9)If the answer to (8)above is in the affirmative,was the power to alter,amend,o~revoke the inter- est of the beneficiary reserved in the decedent alone or the decedent and others? (Answer yes or no)-------- NOTE 1:The anSwers to these questions should be supported by affidavit by the attending physician as well as a copy of the death certificate. NOTE 2:If answer to any of the above questions is yes,set forth below a descripti~n of the property transferred,it's fair market value at date or death,dates of transfers and to whoa transferred,with relationship of transferees to decedent,if any.Submit copy of any trust deed or instrument,if trans- fers are claimed to be non-taxable,also submit ~etailed statement of facts on which s~id claim is based. NOTE 3:List applicable property below in manner in which prOVided in Schedules A,B,or E. ITEM DESCRIPTION MARKET VALUE DEPT.VALUATION(Estimated)(Dept.Only)I I ~ONE ---------------- Insert this total opposite "Transfers",Schedule "C"in the "As Reported"column on the last page of this return. .~_.. •,\~I .R~C-38 COMMONWEALTH OF PENNSYLVANIA' TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "E" JOINTLY OWNED PROPERTY I NSTRl'CTIONS:This schedule must disclose all property,real and personal,owned by the decedent jointly with another or others,including intangibles,standing in the name of the decedent and others.List real estate first,as entireties,or joint tenants,giving brief description,as indicated under Schedule "A",plus the date and place of record of instrument effecting vestiture,but do not include entireties or out of state real estate value in estate valuation column.Personal.property should be listed as in Schedule "B",plus date of acquisition,and the name,address and relationship (if any)of co-owners to the decedent. Description of Property,Date of Acqui~ition,Name I unit percentage Estate Address and Relationship of Co-Owners,and Place I Value Share Valuation of Record of Instrument,where Real Estate.I S'ee Schedule IIAll for one-half interest of decedant for Real Estate 0,-.,a Insert this total opposite "Jointly Owned Property",Schedule ·"E" in the "As Reported"column on the last page of this return. DEPARTMENT VALUATION CAUTION-Do not Write In This Space. Value of Value of Entire Decedent's Property Interest ~-,.- RCC-J7·,(12-6)),.. 'COMMONWEALTil OF PENNSYYLANIA •TRA'NSFER INHERITANCE TAX •RESrDENT DECEDENT ....~............- ,;.'~I,.>;. SCHEDULE "D" BENEFICIARmS .-.. BENEFICIARIES AND ADDRESSES (State full.names and addresses of all who have an interest,vested,contingent or other wise,in estate) Kar01ina Hordvnska RELATIONSHIP(If step-children or illegiti"inate children are involved,setforththisfact.) first cousin once removed SURVIVED DECEDENT STATE YES OR NO Yes DATE OF 3IRTH ove·r 21 ..INTEREST OF ...BENEFICIARY ..(.IN ESTATE Deponent further says that all the above-named beneficiaries are living at this time except below: NAME DATE OF DEATH RESIDENCE --_.~...~.~-"...~ .,'< OF THE ESTATE OF REPORT AND.APPRAISAL ~IATTER OF THE APPRAISEMENT 'f ,i " ....,""0 ::c..(b (bIl>..e.:l '"'"0 it':l ""0~....0'"""016.....g ~ (b.....'< (J')c:~s::>-::tl W (J')(J')>< (")(")?'"?'"?""q ~~ ...., Il>><Il>0'"(b tx1 '"...Il>...(b Cla'"'" (Executor-Administrator must complete "As Reported"column #1.), " .Year DI'THE INo . W.Ci.~1.l:i.1l9.t:~!1 .JOS.E.PH...COLO.S.SA.... Deceased Late of ....Cp..a.~t.~~J;.!3...';t'9."ID~1l:i.p.. Commonwealth of Pennsylvania County of Will Administration .<!~ iiI9~-fniil9,*ii19 .Vd ,.00 f;C.l Dt4111 Sitfl\ ~(llli\\r1 ()cl J.1 $1 S3 tl 0,t'"I \i ','1 'l'l'~(S t'1)\.1 .Id;J',"GEO'RGe0.J.MODRAK ·A'f:TO.WCY AT LA. M IIOltTM CitIlfTlllAc.:AY£NU. FG tl i~J [CA~~S?~~G.PA. ~r'j .•..,W~,·• i l ...~f j ..J\..4 _;1 I i ~..~ .:.. .iiI9 iiI9 -fn ~ ~61: ~0\-<,.,c.=-. ~.~: ~.....'-\jI.EJ.c::::>:.~.,::.::\: ~: iiI9 iiI9 :~!»""~vv.'". .::tl~N (b~CD :Q:,l'g-:::--<):D .. ";:"(C::'?Ie..'":9:~-~: l0-i---..........~~l ::->,~~:r.~~;?~.-~J"'.~(";l'V.~6 3- ~5'~v (";Q.e.. .I.\-! J.~, }=-:: .' 1 ".:/,..: .;.. ~rmRCC-2 DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG.PENNA.17 127 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE ~.~.~.~~..~!.!..."'!..~.?.!.f... COUNTY ,;WA~.~.~Ng.r..QN ~. FILE NO 9..Z~.S...~.Q.Q _.. Whereas,J...9.$..~p..tl .Q.Q.t.Q$§.A late of .QAN.Q.NSJ!U.RQ . in the County of WA$.HINQ.r..N :..:..:Commonwealth of Pennsylvania,having died on the !.~~~day of ~.~.~.~.~19 ~.~.,seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsy:vania; Therefore I FRANCES LEQ an appra:ser duly appointed according to law,,..............................................................................................................,.., haying 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,llilreby file the following appraisement:-~ I In the event that any future interest in this estate is transferred in possession or enjeyment to collateral heirs of the decedent after the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to a;>praise and assess transfer inheritance taxes at the lawful collateral rate on any such future interest. Unit AppraisementDescriptionofAnetValuesMadeforInheritance Tax PurpoleS $ IJt.Held U.S.Series E.Savngs Bonds issued in the names of JOSEPH COLOSSA OR MR.JOHN.BRONOSKI.(1)$1000.00 pur 5-45 Balance as of date of death,$1,409.60 1.409 60 I II ,,", ,.~.,..,.. .'J ..u ..~,t-,-~~..·.I..........I, I ..I\""I .....·I-....·'..--.-"V ..-""•,-.,::-.(""; "...I t ,I" I I I I I I I Having been duly sworn according to law,I do h~reby certify that the above appraisement is made in con- formity with law on this ................//~.....................day of .........._.................................~....~.......................19....7/.. ...._....................._............~........................_..........~.... Ap raiser ........................................................................._.....................................................................................:J (Number and ar~~t)........................................I/....~.................................,Penna.(Po Ofll,,~) RESIDENT INHERITANCE TAX APPRAISEMENT Estate of f;"~ ........................,WAS.H.l.N.q.1'QN .County 1 '.';' '>, OSEPH COLOSSA Deceased. Late of CANONSBURG Date of Death,~~..:t..4.::.E>..§. Apprat"semel!t Docket Vol.,3.6 . Pa e 182-5 T 9255-06g,No . Filed in Register's Office,A~.g~.~.~;rh9 .?~ Amount of tax due,$. DEPARTMENT OF REVENUE Received, Exa.mined and Approved,. Wrote abo.ut Appraisement,.. Appeal j"om Appraisement,.. Entered and charged,. '. " ;) d RCCoB I (2-64) COMMONWEALTH.OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION . NOTICE OF FILING OF APPRAISEMENT IN 'tOUR REPLY PLEA.&: REFER TO 36-182-5 JII JOHN A.LUBOZYNSKI &MARY E.LUBOZYNSKI ~U Administrator)' In Re:Estate of__J_O_S_E_P_H--,;,~C_O_L_O_S_S_A--=aL-/k:.::./La=--_ ____'y_A_S_H_I_N_G_T_°....:;.N County -File No._9_2_5_5_-_0_6 You are hereby notified that the.~~~o~r~i~g~1~·~n~a~1~------------ appraisement ip.:~'tli'e,:~~state of ___JOSEPH CotOSSA has been filed in the office of the Register of Wills qf WASHING1'ON County on September 10 ,1971 •Said appraisement reflects 'the following valuations:~ Re alEstate 1_3-',_7_0_0_._·0_0 _ Personal Property __~6~9~,~8~0~9~.~9~9~_ Transfe r s -=-:..........,...-::-=--=-:::,-.__ Total ..,::8:..::3:...:z.-=5:..::0:..:9~.:..::9:..::9:..___ As to such tax that is ?aid within three months from date of death,a five (5%)percent discount is allowable.As to any tax that remains unpaid after one year from date of death,interest at the rate of six (6%)?ercent per annum is charged. Any party in interest who is aggrieved by an appraisement may appeal therefrom as provided by law. Date __S_e-,p__t;;....e,-",m=b;;....eo..;:r'--..:1:;..0:;..;.z...-:1:.:9::...;7""",1=--_ DATE OF DEATH:March 14,1966 Note:This is not a bill. Signed Title ~~.I<"'01g'(·1 A2..r--L) r . MADELINE FINNEY,APPRAISER I , RCC-39$5-68) ~ ...,'.,. COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUM~;ARY Estate of COLOSSA (Last Name) JOSEPH a/k/a (First Name)(Initial) DATE OF D3ATH 3-14-66 FILE NO.9255-06 REPORT OF INHERITA:"ICE TAX APPRAISER I,the undersigned duly appointed Inheritance Tax Appraiser in and for the C'Junty of \vASHINGTON Pennsylvania,do respectfully report that I have appraised the real and personal pr.)perty as reported in the foregoing return at the values set forth opposite each item in the last column to the ri!ht in Schedules:"A","B","C",and "E"..... . Dated: '.. September 10,1971 \ REPORT OF THE REGISTER OF WILLS I,the undersigned duly elected Register of Wills in and for County,Pennsylvania,do respect- fully report that I have allowed deductions in the amounts claimed by deponent,except as to those items where a greater or lesser amount is set forth in the last column to the right in Schedule "F",which greater or lesser amount represents the sum allowed as a deduction. Dated:_ REGISTER OF WILLS INVENTORY Real Property (Schedule A) Personal Property (Schedule B) Transfers (Schedule C) Joint-Held Property (Schedule E) TOTAL GROSS ASSETS Less Debts and Deductions (SCHEDULE F) CLEAR VALUE OF ESTATE 83,509 99 VALUE AS APPRAISED VALUE AS REAPPRAISED $I ~7nr1 nn $~69'~809 99 ----------4--- 83.509 99 NONE 83,509';99 Valuation of life estates or -t= FOR USE OF REGISTER ONLY Tax on $-+__2% Tax on $---------+--6% Tax on $---------+--5% Taxon $~ Tax on $r15%/ Exemptions -. Total Estate L--_ TOTAL TAX .. COMPUTATION OF TAX $-------.:.---4-- $-------+--- $-------4-~ $-----'----4----' $-------.j...-- $----l._~ (*)As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. Less tax previously paid BALANCE Less 5%of tax if paid within 3 months after death :::::::::~t== BALANCE OF INHERITANCE TAX DUE $t= Add interest at rate of 6%from _____to $------' AMOUNT OF ESTATE TAX ASSESSED $------11- Estate tax paid $--..lL-$1 - BALANCE DUE L- Add interest at rate of 6%from t= -------Ito-----$------l' TOTAL TAX BALANCE $------1 PAID $-1 .FOR USE OF REGISTER ONLY ADJUSTMENTS NOTE:Where subsequent adjustments are made to the above computation )f tax by the Register of Wills,for proper reason, same should be noted below,with short explanation. Will lAdministration~No Year . 1!'I THE MATTER OF THE APPRAISEMENT OF THE ESTATE Of JOSEPH COLOSSA I.~,'"t-_,... I., Late of . ............................................. Degea~ed CHARITERS TWP. ~-~ .A .;1 •J """'"('"..:J-:,.....w, County of :l.vASHINGTON COmmonwe~lth of Penn~rlvania REPORT AND·APPRAJSt\L -., I ··i ~.: ..., J ..., ... .-.' ..J :l ? ~, I", tli .. Form RCC-2 .DEP~R:r~T OF REVENUE .BUR~U OF COUNTY COLLECTIONS HARRISBURG.PENNA.17 127 COMMONWEALTH OF PENNSYLVANIA.. RESIDEN.T INH~RI'IANCE TAX APPRAISEMENT DATE ~.~.p..~.~.~~.~E_!.~..!.!.~.?! COUNTY WAS..BJ.NQ.T..Q.N . 9255-06 FILE NO _ . JOSEPH COLOSSA a/k/a CHARTIERS T'~.Whereas,late of .. in the County 6f~~~~~~.~~.~~.!..?~::~::.~.~.~Commonwealth of Pennsylvania,having died on the !.~~.~day of ~.~E~.?.._........................................19 ~.?..,seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore I MADELINE FINNEY an appraiser duly appointed according to law,,.......................................................................................................................................,, having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life or for years,the Commonwealth hereb¥expressly reserves the right to appraise and assess transfer Inheritance taxes at the lawful collateral rate on any such future Interest. Unit AppralsamentDescriptionofAssetValuesMadeforInharltance Tax Purpoles $ REALTY: SEE COpy OF SCHEDULE "A"ATTACHED TO APPRAISEMENT 13,700 00 PERSONAL: SEE COpy OF SCHEDULE "B"ATTACHED·TO APPRAISEMENT 69,809 99 ....... ~-..- total 83.509 99 .., 1 ~,~ 1 , .'U ..) ~...,~i.............~'"\) .!I ·"(~......,,....,·...'., 'ry '>-l·..-., -tl '-1 .. .j~.,.... .v -.....,--v •..l ,. i /.JI2~ute::d ;:r~A..':>..,k:U.."",=.(~.,O'iif1:)'"..~, , , ,Penna. 3-14-66 ...........WASJIJ:N.Q.1'.9N..COUtlty RESIDENT INHERITANCE TAX APPRAISEMENT Estate of JOSEPH COLOSSA Deceased. Late of CHARTIERS TWP. Date of Death, Appraistnnel!t Docket Vol.,3.6 . Page,!.~.~.:::.:?No.~.~.??.:::.9.?. .:.......... Filed ill Register's OtJice,~.~.P.~..~!..9 19 7.J Amount of tax due,$. DEPARTMENT OF REVENUE Received, Examined and Approved,. Wrote abo.ut Appra.isement, Appeal ft-om Appraisement,. Entered and charged,: . "1 n, 10 l, .~ - Fonn RCC-2 9..~P~~~..~;r......+'5..~......+..97.!...........J............COMMONWEALTH OF ·PE~NSYLVANIA DATE DEPARTMENT OF REVENUE RESIDENT INHERITANCE TAX WashingtonCOUNTYBUREAUOFCOUNTYCOLLECTIONS................................................................................................ HARRISBURG.PENNA.17127 APPRAISEMENT FILE NO•........................................................................._.................... Whereas,..........~.Q~.~pb.....Q.9.1.Q~.§~...........................................................................................late of Houston.............................................................................................................. in the County of ..........Washingtan...........................................................................................Commonwealth of Pennsylvania,having died on the ............:L,4.~h .......................................................................day of ...............~~.~..............................................HP..~....,,'seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,.................................Er.anc.e.l;!....~.e.Q...................................".........................,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 fonowing appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transferinheritancetaxesatthelawfulcollateralrateonanysuchfutureinterest. of Unit AppraisementDescriptionAnetValuesMadeforInheritanceTaxPurposes Jt.Held u.S.Series E.Savings Bonds issued in the mames of $3,,980.80 Joseph GOlossa or Miss;Mary LubozYl!ski,(4)$1000.00 pur -57. Balance as of date of death .$3~980.80. .. '_l -"- l 1:.# f . r ..,.. ,.., I t"., fonn~v~fhbl:~~:I:;,i~w~~~S~~~~:~:;o~e~~~~~;::::!l~~?:~: Appra'!Jer ......................................................................................................_............................................................ (NumbeT and StTl!et) .............................................................._..._.....................................................................,Penna.(Post Oflleel WASHINGTON CoulIty RESIDENT INHE.RITANCE TAX APPRAISEMENT Estate of JOSEPH COLOSSA Deceased. Late of HOUSTON Datc of Death,~Q.I:I J,4,1.99..9.. Appraisemel!t Docket Vol 36OJ•••.••••.•••••.•,'•••.••••••..••••••••••••.•••••••••••• .Page,..18.2~5.No .3.5.0 0.f 1970 . Filed in Register's Office,.19.........•. Amaunt of tax due,.$. ~. DEPARTMENr"OF REV~NUE Received, Exa.mined and Approved,:. Wrote abo.ut Appraisement, Appeal f1'om Appraisement,. Entered and charged,;. \~? COUNTY ~~~:.~~.~~-~.~._. FILE NO..:3.9.::.+..??::.2 _ . Form RGC-2 .DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG.PENNA.17 127 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE Se,ptember 15,1971.J HoustonlateofJosephColOSSal.Whereas,................................................................................................................................................................................................................................................................ in the County of .................W.N?J.P~NG}.Q.N ......................................................................................Commonwealth of Pennsy~vania,having died on the ...................l.4.tb.................................................................day of ....~!..~.J:l......................:..................................r'''l 19.(;6·...,seized and possessed of an estate subject to Inheritance Tax under the laws of the Cominonwealth of Pennsylvania; Therefore,I,Frances Leo appraiser duly appointed according to law,~..................................................................................................................:....................,an having been designated to make a fair and conscionable appraisement.of the said estate,and to assess and fix the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life or for years,th!!Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such future interest. Jnlt Appraisement Description of Asset "alues Made for Inheritance Tax Purpoles- Jt.Held ..D.S.Series ItE!!r Savings BondS,held ;in the names of $2,079.bO Josenh Co19ssa.or Miss Joan Lubozynskii.(1)$1,000.00 pur.>1-56 I ~nd (1)\$1,000.00 pur 3-56.Balance as of date of death iil,g\l?(;7.0U• :.. 0 ! -J I .~ .I ~-,""'!,l t...:---c... ",. r . :".. , l", ,v I , !I I I fonn~;V:~hbl:~~~~h~.W('rl'~~tl~~~~:~a~:re~~~~~~;el~n=?:":: ,.AppraIser .....................................................-............................................._............................................................... (Humber and Stroet) •••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••M••................................,Penna. (Post Ofllee) _. WASHINGTON Cou'nty RESIDENT INHERITANCE TAX APPRAISEMI;NT Estate of JOSEPH COLOSSA Deceased. Late of HOUSTON Date of Death,..~;r.G.b l4.,~.99..9.. Appraisemel!t Docket Vol..),9...,. Page,l.?:?~N o ?5..9.<:>!:.?::?.'1~.. Filed in Register's Office,.19 . Amount of tax due,$.. DEPARTMENT OF REVENUE Received, Examined and Approved,.. Wrote abo.!lt Appraisement, Appeal ft-om Appraisement,.. Entered and charged,.. DEPARTMENT OF'REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG.PD"NA.17 127 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE NC)~):~,-.;L.~l,_.J COUNTY :wASHINGTON.: . FILE NO•.......Q2.~1~J..5.Q : : _ . Whereas,:~9.~~~q9.~~.e.~:late of CANQN..$B.URG . in the County of ~~.~~.~~~..'!.?.~Commonwealth of Pemisytvania,having died on the ll.th day of Mar.ch 19 6.6.,seized and Jossessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,......................................Fra.nc.e.s...Leo........................................................,an appraiser duly appointed according to law, having peen designated to make a fair and conscionable appraisement of the said estate,and to assess and fix the cash value of .all annuities and life estates growing out of said estate,hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transferinheritancetaxesatthelawfulcollateralrateonanysuchfutureinterest. Unit Appraisement Delcrlptlon of Alset ',;'alues Made for Inheritance Tax Purposes.,."\JT.HELD u.s.SERIES t'E"Savings Bonds issued in the names of Joseph Cole ssa t ~','"'t -o;t l-. of Miss Dolores Lubozvnski.(1)~h.ooo.oo Dure.1-56 and (1)1.000.00 Pur.3-56.Balance as of date of death $2,079.60.(100%taxable)2,079.(JJ I I I ;, .'I ,. I ,. co !.. ,. .. I I I fonn~v~hbl:~::I~:.w~a~rdi~~to~:'~:;o~~~~~~~~::37~n~ d.. . /Appral'';';r ..................................00a.«L~................................................................ (Ifurn r and Street),I ......................................................................1.............................................................,Penna. (Post Oftlee) .......................................W.A.$H.:I:~q1'Q~.............................CoUtlty RESIDENT INHERITANCE TAX APPRAISEMENT Esta.te.of JOS EPH COLOSSA Deceased. Late of CANONSBURG....................................•........................................................................................... Date of Death,..~G.H J.4,J9..~~. Appraisemellt Docket Vol.....J...6-,. Page,182-5 No....9J.~7.~3..5..Q .. Filed in Register's Office,19 . Amount of tax due,$.. DEPARIMENT OF REVENUE Received, Examined and Approved,. Wrote abo.ut Appra.isement,. Appeal f1'OHI Appraisement,.. Entered and charged,. ...:; c: 't f\)........-._-- ,~ .,j' " Form RCC·IO OFFICE OF TME REGISTER OF WILLS OF COUNTY AND AGENT OF THE COMMONWEALTH STATEMENT OF 'DEBTS AND DEDUCTIONS Page 1 ESTATE OF ~v~O~S~E~P~H~~C~O~LO~So!.!S~A~LATE OF Chartiers Township OA,TE OF FILING APPRAISEMENT DAT5 OF DEATH _...;M=ar=-.::c:.:h:.:-.::l...:4~,--=1::.:9~6~6 _ DATE NO.OF NAMIL OF PAYEE REMARKS AMOUNT VOUCH"" Josephine M.Douglas Letters &Short Certificate $24 00 Washinqton County Reports Advt.for Letters 12 50 I Washinqton Observer Advt.for L~tters 12 50 I Joseohine M.Douqlas Short Certificate 2 00 s.w.Miller Agency Fire Insurance Premium 27 QO Our Lady of M~1ac:.ulou~10 00Meda. John A.Lubozvnski Reimbursement for Bond 460 00 St.Patrick Church Grave lot and opening 100 00 John Lubozynski Food and refreshment at funeral 39 35 Elizabeth J.Adams preparing'63,'64,and '65 Fed.Income Tax Returns 30 00 I John Lubo zvnski Advanced for 4 death cert.4 00 General Heating Company ~,.Cokeburg house 1,150 00/·-Repal.rs on \ General Heating Company ..II ....42 00 John Lubozvnski ..Advanced for material 319 29 John Lubozvnski ..for labor on roc·f 269 55 II for material to re-John Lubozynski r Jil D air :1:'00f •~43 33 ....UI -.Ar;t;.0-'''7'r;n , Joseohine M.Douglas Filing wer 1 00 Josephine M.Douglas 2 Short Certificates 2'.00 1)".".,,01 1 Marino.Co.Treas.'66 Personal Pron-Tax ~13 72 Russell Marino,Co.'Treas.'66 Co.Tax,Cokeburg 10 24 Mrs.Anna Howcroft Light and Water Tax 2 11- Mrs.,:2Anna Howcroft Road Tax 3 60 Dorothy A.Dziak ;66 Boro.Tax,Cokeburg 18 86 Dziak-'66 School'TaxDorothyA.22 64 Soeakman Funeral Home Bal.of funeral bill 612 00 " Contir\J'-ued on next page COMMONWEAL.TH OF PENNSYLVANIA }SS,COUNTY OF I,HEREBY CERTIFY,rMAT.TO THE BEaT OF MY KNOWLEDGE AND BELIEF.THE FOREGOING ISA JUST AND TRU E srATEMENT OF DEBTS.FUNERAL EXPENS,iS AND EXPENSES 01" ADMINISTRATION SUBMITTED TO THE ESTATE OF 0ECEASED.AS DEDUCTIONlO P"OR INHERITANCE TAX PURPOSES. CL.5.1 SWORN AND SUBSCRIBED BEFORE ME THIS DAY Of' 111 __ .,"";..,.- Form RC C·lO ~.DEDUCTIONS ALLOWED IN-.., ~OFFICE OF THE STATEMENT OF DEBTS THE SUM OF ..,.,......$.....................................,..............REGISTER OF WILLS AND DEDUCTIONS DATE APPROVEDOFCOUNTY .,.......................................................... AND AGENT OF THE COMMONWEALTH I Regi.ter of Will..Age.t ESTATE OF JOSEPH COLOSSA LATE OF Chartiers Township I Page 2 DATE OF FILING APPRAISEMENT OATS OF DEATH March 14,1966 DATE NO.OF NAME OF PAYEE REMARKlil AMOUNTvouc..",.. Mrs.Anna Howcroft Special tax '66 21 17 .- Mrs.Anna Howcroft Special tax '67 (3:531 Russell Marino,Co.Treas.'67 Co.Tax (5 98) Balance due Safe D~posit ........--Mellon National on -Bank Box 1 00 F.J.Buckley Agency Admr.Bond 460 00 Mrs.Anna Howcroft '67 Light and Water Tax (2 11) Russell Marino,Co.Treas.'67 Co.Tax (10 24) Heat control.:tor house ana. John Lubozynski installation 26 00 Albert J.Allison Witness fee 15 00 Dorothy A.Dziak '67 Boro.Tax (18 ~ Dorothy A.Dziak '67 School Tax (22 6~ Mrs.Anna Howcro ft '67 School Tax (;1 i'i) Internal Revenue Service '66 Income Tax 4 30 F.J.Buckley Agency Bond Premium 460 00 Mrs.Anna Howcroft '68 Twp.Tax r3 53) Mrs.Anna Howcroft '68 Light and Water Tax (2 1~ Dorothy A.Dziak '68 Boro.Tax (8~8;) Dorothy A.Dziak '68 School Tax (27 9) Malcolm L.Morgan,Co.Tre.'68 Co.Tax Lt.29 (6 84)1- Malcolm L.Morqan.Co.Tre.'68 Co.Tax r..c>;t;110 \(11 70) Internal Revenue Service Capital .l~J~~;V~,1(1;198 ~51Ga1nIncomeax Mrs.Anna Howcroft '68 School Tax Lot 25 \..23 3~)-Eugene B.Sicchitano Appraisal 25 00 - B.A.sicchitano Appraisal 35 00 Russell Marino Filin~Pet.for Sale of 8 00Realstate -.......AContinue , d on next page I COMMONWEAL.TH OF PENNSYLVANIA }s.:COUNTY OF I,HEREBY CERTIF-.THAT.TO THE BE.T OF MY KNOWL!DGE AND BELIEF.TH!FOREGOING IS A JUST AND TRU E STATEMENT OF DEBTS.FUNERAL EXPESSES AND EXPENIU:S OF ADMINISTRATION SUBMITTED TO THE ESTATE OF DECEA8lED.AS DEDUCTIONS;FOR INHERITANCE TAX PURPOSES.I CL.5.) SWORN AND SUBSCRIBED BEFORE ME THIS DAY OF 18 __ I Form RC C·lO ....OFFICE OF THE REGISTER OF WILLS OF COUNTY AND AGENT OF THE COMMONWEALTH .. '"". STATEMENT OF DEBTS AND DEDUCTIONS ,~. DEDUCTIONS ALLOWED INJv'(jOl"Ob THE SUM OF $. l (),..,~1..#1/ DATE APPROVED f1'~"..::::.. ~~II~ Registe,of Wills,Agent ESTATE OF JOSEPH COLOSSA LATE OF Chartiers Township Paqe 3 DATE OF FILING APPRAISEMENT DATS CF DEATH March 14.1971 DATE NO.OF VOUCH""NAM&:OF PAYEE REMARKS A"'OUNT .Tnhn n _woodward Pro. George J.Modrak Transfer Stamos Prepar~ng and filing Pet. r:,renarina deed s 13 00 65 00 Georae J.Modrak Retainer (7-14-66)200 00. Bond PremiumF.J.Buckley Agency Mrs.Anna Howcroft Twp.Light and Water 5 64I--Ir---t-----j...::.:.:::....;;;;.,.=------.:.-.-=..:...--------::...:.-.----t-~:......::..--=----.....:---.::..--.::..---+---:;~==::- Malcolm L.Morgan,Co.Trea '69 Co.Tax (7 ~, 460r-"00 I Mrs.Anna Howcroft I__---i__-+-_--+...!:J~o:!.!hn~~A~.~&~M~a~r:..i~yL-..:::L=.:U~bo~z~~yt...=:n.:.;s~k.:.:i~_+_...:A=d:::.m~r:....:.~c:=:::o::.::m=m::..:.~+_-=3~,L:6::.;6~15+--=1:..:::..3 '69 School Tax (24 7~---!__--t__-+-_--+~r.~,::>'o:!.o!lr~ale~J!..-'.!._.!:Mo~d~r~a~k~----1~A~t=..:t=__:y~.~c::':.::o~m~m::..:.~+_.....:3~,L:6~6~l5:+-.....:1~3::J Internal Revenue Service Filina Account Feqeral Inheritance Tax l'j F J.Bucklev Aaency Bond Premium to 10/1/71 245 00 l.-~-,/~r trMq t.~~ C8J1-:;;'!!n.A ~.J ~IJi~1.dA //1 -d:f :~-L{J /tJ)tt()(L() ~u (// /f P ----t----t--+--------------+-------------.+---+.---- COMMONWEALTH OF PENNSYLVANIA } ___1II~'~_58:COUNTY OF _Wash~ngton I,--------------------------_HEREBY CERTIFY,THAT.TO THE BE.r OF MY KNOWL!:DGE AND BELIEF,TH!:FOREGOING IS A JUST AND TRU E STATEIfIENT )?F DEBTS,FUNERAL EXPENSES AND EXPENS!:S OF ADMINISTRATION SUBMITTED TO THE ESTATE OF JOSEPH f"'nT.nC!C!n //_£CEA8ED.AS DEDUCTIONii FOR INHERITANCE TAX PURPOSES..~It/l~ ..h&'h--AfA Q 'A r (L.5.1 sept~~..r---._ NO·E ,..-,-_"--~'"..,_.,--.,._,,....-.~.--.....,...,_._-~Ri:;CC;;;"4:iJ(6-1!:i7~4)g~-~iil!I_~ggiIii!E~_E__g ~~__~~Bl~_IEEIEZm_i:lII__~~-~~;..J\: COMMONWEALTH OF PENNSYLVANIA I . DEPARTMENT OF REVENUE49739OFFICIALRECEIPT•PENNSYLVANIA INHERITANCE AND ESTATE.TAX RECEIVED Two Hundred Twenty Two and 44/100..---..--..----'--..----~-.--dollars representing Pennsylvania Inheritance or Mary E.X.ubozyn$ki Paying on Ind~Liab.Estate Tax due from the folloWing estate:From:__---=---=--=-_--=.-,-11 Forrest A>fenueAddress -l Hou8ton.Penna~15342 63-70-350 3~14-66FileNo,Date of Death -t September 22,1975 Date of Payment -----------------1 Joseph Colo.saNameofDecedent --1 .WaahingtonCounty ~ 2%Tax on $$ 6%T.JX on $$ 15%Tax on $1,191.19 $ %Tax on $$ Estate Tcx.Act of May 7.1927 $ TOTAL TAX C!~EDIT $ $,__4.;..:3;...:.•..:..77..:....-__n ·$--------~I Less five percelitum of tax if .~__paid within thee months after...,.'",date of death ,,";.".."."~'.).!~':'::'-::'-:.."\.,Ius interest§~~~7'ieof , "•0 • ':',_._%from .......---:-_\,.'d ·eh'~I •to a,"..-,'.},-..\\.J.'\------------ lJ rn ~[p [L~@ ill ~rn~~~,s ~~A\~:~0;)lTOTAL AMOUNT P '".,'t .J{, NOTE:This Triplicate Receipt to be r8tan~d 10r'Oualk'"bJrp~es'Jd 'I~1:;-i.0.,""-,'Vn.{},-.!".?1."~l\~-\:~........~:). •"".""''''''"'.Received byNOTE:In accepting the transfer 0 inheritan"ce.tai,an future estates,prio'to the death of the Ife . tenant or tenant for years.as evidenced:by this r;'~eipt:it is understood)h'at 'he Commonwealth sh'JII not be precluded or prevented from hereoft~r assessing additional inheritance tax at the death of the.L-=-+~-----:=-~:-+-.i---'----------i'f__I:::..,LIII life tenant or tenant lor years whenever it appears that scch..addfiional tax may be legally due a,d- collectible lor any reason whatsoever.'_.•-' Remarks: mo '*~. ;. ! IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY.PA. -.. (Orphans'Court Division) ,....-;---_,.1 ~:...r~1 -,-(.')n :.~: ~--..I__J .--.-. ---1.i- '.Q 0..," .- ''-' {.,"'lu_ ,.. t.~..... -,- :~")~~. No.63 -70 ~~.50" ...,.l ....·. <In re:) ;;:)<>).J Estate of>-u )~ Li JOSEPH CO LOSSA,)t. ~)0I-a/k/a JOSEFH KOLASA.)0 ~.I ).'.•Ci •,..<.Dec"eased.,.'.,r·.,::-;...,I . .\ • I • APPEARANCES: JPHN B.McCREIGHT,ESQ., .e ..=o .... I:li ,_. ~a'.. .J<..o a :l.... ~.t ....l-I'-a III:IIl-I:ot.U I: l-I: ::loo .J<: o LLo TRANSCRIPT OF THE PROCEEDINGS AT THE 'lH.EARING ON PETITION FOR ORDER OF CLARIFICATION BEFORE THE HONORABLE PAUL A.SIMMONS.J ••ON TUESDAY. NOVEMBER 2,1976.AT 1:30 P.M.,IN COURTROOM NUMBER FIVE. Representing Mary E.Lubozynsk • JESS D.COSTA.ESQ••Representing George Dziak. / MARY JANE DREYER Official Court Reporter. • 0( ::>...>u.. AND NOW.this 2nd day of November.1976,at 1:30 P.M••the within matter came m for hearing,as scheduled,in open court, before the Honorable PaulA.Simmons,J. ++++++++ I I I 2. Uto ol-II;;: THE COURT: MR.MC CREIGHT: Mr.:.vIcC re ight ? May it please the Court,this is the .e ..:Lt II:I-1JI CI...<: LI CI:..., time set for the hearing on the petition for clarification in the estate of Joseph Colossa,Agreeable to the Order of Court,we have sent copies of the Court's order and notice of this hearing,and a copy of the peti- tion to:Mary E.Lubozynski,George Dziak,Mellon Bank,N.A.,and this is in the affidavit of service. have served a copy on Mr.Costa,who represents Mr.Dziak.AIl.oflJo 0:IIII-0:(.a.bIlI: l-ll::- (. L'...<: L' II. IIc· I THE COURT: Petitioner's Exhibit "B". Have the Court Reporter mark the f' (PETITIONER'S EXHIBIT "B". AFFIDAVIT OF SERVICE. MAR~p.),. J /• /- .. .+'I, ".... •.,,, I ..or- MR:'MC CREIGHT:IIintroduceExhibit"B".and ask that: it be admitted into the record. problem here?As I understand it,there were certain funds that were in the Canonsburg Office of the Mellon Bank,and back in June between George Dziak and Mary E.Lubozynski;is that correct? is that Mrs.Lubozynski has paid in full her one-half of the transfer' IMr.McCreight,what seems to be thea I Well,actually --- I think where the problem comes in That is correct,your Honor. Exhibit "B"is admitted and made a t MR.MC CREIGHT: MR.McCREIGHT: pa"rt of the record. half;is that it? inheritance tax.and the question is,who is going to pay the other of 1970,there was a stipulation that this money was to be divided THE COURT: THE COURT:• « z«>.J>-1/1 Z ZIIIII. i0~Cl Z J:1/1«~ .... U II:~.-1/1, C .J« U c :J.., XI-r-N 1/1II: III~II:0II.IIIII: ~II: :J0U .J« U II....0 MR.COSTA:No,your Honor,that is not the question. MR.McCREIGHT:Well,actually.the question is really the bank.The bank wants to be protected in releasing the funds and has asked that we obtain a definitive court order directing one-half of the fund to be paid to Mary Lubozynski and the remaining half of 4. THE COURT: Transfer Inheritance Tax and interest to date.• < ::>...>-u ~oI-U ~ the account to be paid to Mr.Costa's client,Mr.Costa's client, however,that share would be subject to the payment of Pennsylvania I I IWell,but you see,there's already a j stipulation of this kind by the attorneys,approved by the Court. What is the bank's objection to this? of it,and it's perhaps a little easier to go to the Court and ask for a definitive order than it is to attempt to unseat the bank• taken off the top,and then the money was to be divided,accor.ding , out in this picture in this account. iproblemswouldb,e the fact that the federal and state taxes would be IIIi .e u<~ .:o e:I-o C oJ<o Cl;,.., oc:lJl-e:ot.Uc l-e:: ::lClCl oJ<o I..I.. CI MR.McCREIGHT: THE COURT: to~this. MR.COSTA: THE COURT: MR.COSTA: half of George Dziak. They just refuse to pay on the basis r Well,it seems to me that one of the i J Your Honor,the federal estate tax is III Well,what about inheritance tax? The inheritance tax is due on the one- -----------------------------------------~--~ /. _..... 1 5. I:.. THE COURT:Well,why doesn't George pay it? THE COURT:Because the account ---the bank E.Lubozyns)d,which I understand she has already paid the tax • tion,is to issue an order dire cting Mellon Bank of Canonsburg to pay one-half to George Dziak,naturally,subject to his payment of I think the ---what we would like for the Court here to do today is Yes,your Honor.he is. Now,is George Dziak here? I do not have it,but I will bring it All right.Do you have a suggested because I have joined in this petition for clarifica- MR.McCREIGHT: MR.COSTA: over later today. order here? THE COURT: THE 'COURT: issue an order the Pennsylvania Inheritance Tax,and the other half payable to Mary wouldn't split the account.They wanted him to withdraw it all,.and• c z c(>.J>-lSIZZ IIIQ. i0l-e>z J:lSIc( ~ ...=0 ll:l-.e lSI 0 .Jc( 0 0:J., :I:I-....CII lSIll: IIIl-ll:0Q. III ll: l-ll: :::l00 .Jc( 0 I&.I&.0 THE COURT:And Mary E.Lubozynski is here? MR.McCREIGHT:Yes,she is here.your Honor. THE COURT:Both of them come up here,please. "' 6 . (Mary E.Lubozynski and George Dziak come , to the bar,as requested.) I •THE COURT:All right,first let's swear this lady « z«~>~,zZIIIII. Zo..ClZ I: III<~ here,just right where you're standing there. MARY E.LUBOZYNSKI SWORN. EXAMINATION BY THE COURT: Yes. Mary E.Lubozynski. What is your name,please? '(,""....', ~,.~ Yes. Mellon :Nittonal Bank and Trust Company'in the Canonsbu g Dziak,which you lay claim to one-half,is that true? Are you satisfied with one:;half of this account?.:,.. And have you been told that there is a savings account in ~......,...I,/"t ....'..''I I \ /.Office that was :in~the name .0f·1Joseph Colossa,Or GeorgI w ..~• A. A. Q. A • Q. Q. IIIII:III.. II:oII.IIIII:.. II::loU ..J« (.;......o ~o 0::.... Q .J<o Q :l., :J:l-I'N Q.And your attorney has explained this all to you? A.Yes. Q.Befo re this? A.Yes. Q.And you've already paid the inheritance tax on the half ..,-. r.,, IIl I 7 t, I! that you do feel that's due you?Is that correct? -: :;:-:;,-oJ>-U..:;: ~ I:. :;:ol-V:;: A. Q. A. Q. A. Q. A. What's that? You already paid the inheritance tax on the one-half? Yes,I did. You did? Yes. And you're satisfied to get the half of the money that's in the bank? Yes. ••THE COURT:All right.Swear this gentleman here:. GEORGE DZIAK SWORN. EXA MINATION BY THE COURT: U.IE~I-IE(. IL~ IE I- IE::>o1I oJ-: l' II.II.o Q. A. Q. And what is your name? George Dziak. And ,Mr.Dziak,are you satisfied to receive one-half of the money that is in the bank? Yes,sir. inheritance tax on that one-half? And,Gci that half,are you willing to pay the remaining A..I Q. I . I I t 4· , , -- Yes,-..sir•. 8. Q.You're willing to do this? A.Yes,sir. +++ + + + + + + + + + 1976.) COURT ADJOURNED IN THIS MATTER AT satisfy Mellon Bank,and we III sign the order. Thank you,you.r Hono~. All .right.That's it. All .right.Well,I ca~It see anything MR.McCREIGHT: 1:45 P.M.,ON TUESDAY,NOVEMBER 2, else to do,except you draw up an order,Mr.McCreight,that will THE COURT: THE COURT:• < z.. ): II;;;;;; "'II 2-el-e'2 J: If... 3: l-t.: II:l-.e Il: c ... l.: C XI- ""r;; u:0::IJJI-0:: 00..IJJ0:: I-0:: :J0U oJ« 0.... ll. 0 Re:Joseph Colossa #63 -70 -350 9• • c( zc(>..I>-VIZZIIIA- i0I-~Z :z:IIIc( ~ ..:u Il: In.-Q ..I~uQ ::l., :l:.....N iiiIl: IIIl-ll:0A-liiIl: ~=0U .J c( Uj;: ll.0 I hereby certify that the proceedings are contained fully and accurately in the notes taken by me at the hearing in the above cause,and that this copy is a correct tran- script of the same. e Dreyer, Court Repor er The foregoing record of proceedings at the hearing in the above cause is hereby approved and directed to be filed. By the Court, Paul A.Simmons,J.