HomeMy WebLinkAboutOC1970-0355 - ESTATE OF MCLEAN-----------------------_.---------------------~--~-------------..,
Testate Form
PETITION SU R AU DIT
IN THE ORPHANS'COURT OF WASHINGTON COUNTY
J
Estate of ~~.~~.~.~.~~.~~<:.~.~.~.~- -..-.---
Deceased
No..}~~<;>L.~.?.?.9 __.
Fiduciary_..~.~.~.~.~.~:':lE.8.J:1 J:'l.~.~.~.?~~.~~~~~..~!!~.
Elsie 1.McLean
Date of Date of
Decedent's death ~!=:~~.)Q.,..)~~Q __._Grant of Letters ~~:r:~~..~.~.L.~.?.?.9 .
This is the..X.~.~.~.~1!l:~~..~~~~~account filed in this estate
If there have been former accounts filed in this estate,list file number or number and term .
.......Ngn.~..J.:f,J.C?<;t.•.•••••••••.•••••...•...........•...•............................•......•.............•••••..•......................•...•..••.................•._ _
Election to take Date Election Place of;
Under or Against will.(cross out one)Filed Record _ _..,.__ .
Name?fsurviving spouse ~~~~~..;t;!1~:r:.~~~_.::::_ :_._.._ _ .
List issue,where material:
Did decedent marry ·after execution of will?{indicate}Yes.No.Any children born after execution of will?{indicate}
y!qs.¢'Jo.)If answer yes,name the·m..~;___.___.._ _..__..
--.._-------_-._--..-----..-___----..-- --__-----__.-__----__-_.'.'.------__----_--_-_-.----_:_--------_---
Le9·atees
Elsie 1.McLean
Elsie I.McLean and
Pittsburgh National Bank
Relationship
Wife
None
Interest
Trustees
Fiduciary,if deceased or not sui juris
List,if exceptions to above:
No e;xceptions
Adeemed:Revoked:Lapsed:Abated:Give Cause:
If partial intestacy,give facts:Not applicable
Notice to interested parties.Have all parties,having either vested or contingent interests and all crediors entitled
to notice (Court Rule No.9 paragraph C:Section 6:Subdivision c)received written notice of the filing of the account
and of call of audit?(Yes.)l)Qo.
If any exception give cause:··.
File copy of Notice
and date of mailing ~.J:.c;E ??~.~.?.?."..'.--.
••
Is estate subject to the filing of a Federal Estate Tax Return?X!:~~_ .
Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount ~3.~C.2.~.I .
If the Will makes any portion of estate subject to a life-estate,give name and birth date of life tenant .
Elsie 1.McLean........_-_..___-___--_.__.----_.._____-_.,.
Give Names and addresses of all unpaid creditors who are legally entitled to notice,together with the amounts
of such claims;state whether they are admitted to be correct;and whether the claim is denied.
None
Give reference to such parts of the will as require interpretation by the Court;a reference to all questions re-
quiring adjudication,and a statement of any other facts deemed necessary for the preparation of the adjudication:
None
Balance for distribution per account,
Itemize any additional debits not shown by account:
See Schedule flAil attached hereto
•75
Principal-Personalty
Income-Personalty
$L,.4L~,,_f,5._.
231,425.84
$~.?z.~.9.?:.??.
Balance for distribution
$1.50
84.86 $...86.36____-.
$.f?f,.Q§Q ~?.
•
If balance for distribution is not in cash,list each item ,held in kind,giving appraised Value (or distribution Value);
See Schedule "B"attached hereto
---'---'~-,--"~._---~.---'--~-~--'---
ESTATE OF
___.".~,,_..~__•-.,.-~,,__.~~."'~...__~__."_~""__~~~'~"__'_"_..•"_".__. . .__.·~··_"~,""O,~=·,"__
IN THE COURT OF COMMON PLEAS
OF WASHINGTON COUNTY,PENNA.
NO.63-70-355
,
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WILBERT F.McLEk~,
Deceased.
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PE'TI'TIDNTOAMEND ADJUDICATIO
AND DECREE OF JUNE 16,1972,
NUNCP'RO TUNC.
FRANK C.CARROLL
ATTORNEY AT LAW
33 W.BEAU STREET
WASHINGTON,PA.
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Schedule "C"
ESTATE OF WILBERT F.McLEAN
Recommended Distribution
Pittsburgh National Bank,Trustee of Marital Trust
."..-",.'.'
Shares
440
100
600
491
268
Common Stocks
American Tele &Te1e Company
Equitable Gas Company
United States Steel.Company
Cyclops Corporation
General Motors Corporation
Cash
Total Marital Trust
22,990.00
3,250.00
22,387.50
15,926.81
19,078.25
83,632.56
1,501.91
$85,134.47
Pittsburgh National Bank,Trustee of Residuary Trust
Shares
400
200
50
300
1720
100
200
200
1380
100
Common Stocks
American Cyanamid Company
Dresser Industries,Inc.
DuPont E I De Nemours
General Electric Company
Gulf Oil Corporation
Libby Owens Ford Company
G.C.Murphy Company
Nabisco,Inc.
Pittsburgh National Corporation
Union Carbide Corporation
Cash
Total Residuary Trust
10,325.00
5,587.50
4,868.75
11,043.75
43,430.00
4,075.00
4,812.50
10,775.00
45,626.25
3,718.75
144,262.50
20,663.28
$164,925.78
Mrs.Elsie I.McLean
1967 model Chrysler Imperial
4-door sedan under Paragraph
Second of Will
(Credit to be taken at audit for
Advance Distribution)2,000.00
$252,060.25
Schedule "B"
Balance for Distribution Consists of:
Cash
Advance Distribution
Mrs.Elsie I.McLean-1967 model Chrysler
Imperial 4-door sedan under terms of
Paragraph Second of Will
Stocks
American Cyanamid Co.
400 shares Common
American Telephone and Telegraph Co.
440 shares Common
Cyclops Corp.
491 shares Common
Dresser Industries,Inc.
200 shares Common
E.E.duPont de Nemours and Co.,Inc.
50 shares Common
Equitable Gas Co.
100 shares Common
General Electric Co.
300 shares Common
General Motors Corp.
268 shares Common
Gulf Oil Corp.
1,720 shares Common
Libbey-Owens-Ford Co.
100 shares Common
G.C.Murphy Co.
200 shares Common
Nabisco,Inc.
200 shares Common
Pittsburgh National Corp.
1,380 shares Common
Union Carbide Corp.
100 shares Common
United States Steel Corp.
600 shares Common
$22,165.19
2,000.00
10,325.00
22,990.00
15,926.81
5,587.50
4,868.75
3,250.00
11,043.75
19,078.25
43,430.00
4,075.00
4,812.50
10,775.00
45,626.25
3,718.75
22,387.50 $252,060.25
i.Schedule irA"
Income-Personalty
Dividends
American Cyanamid Co.Com.
400 shares -12/22/71
American Telephone and Telegraph Co.Com.
440 shares -1/4/72
Cyclops Corp.Com.
491 shares -12/31/71
Dresser Industries,Inc.Com.
200 shares -12/15/71
E.I.duPont de Nemours and Co.,Inc.Com.
50 shares -12/14/71
General Electric Co.Com.
300 shares -1/25/72
Libbey-Owens-Ford Co.Com.
100 sha~es -12/15/71
Nabisco,Inc.•Com.
200 shares -1/10/72
Pittsburgh National Corp.Com.
1,380 shares -1/10/72
$125.00
286.00
122.75
70.00
62.50
105.00
50.00
110.00
483.00
..
$1,414.25
If Family Exemption claimed by Petition,give place of Record:Nsm~__.
If Family Exemption is claimed at audit,give name,relationship and basis for Claim:N9~~.
List any advancement or distribution on account that has been made,and nature and amount of same:
To:Elsie I.McLean -1967 model Chrysler Imperial 4-door sedan -delivered 6/17/70
Suggested distribution of balance shown,both as to principal and income,attaching signed and itemized elections
.to take in kind if balance is.not in cosh:residuary shares being stated in proportions:
See Schedule "C~'aturched hereto
T .-,,
COUNTY OF WASHINGTON,SS:
COMMONWEALTH OF PENNSYLVANIA.
The above named Fiduciary or representative thereof,
being duly ~~.?;-.t:l_doth depose and say
that the facts set forth in the foregoing petition are true
to the best of his.knowledge and belief.
..~~~;:g _..to and subscribed before
me this gg~~_day of ~~~h 19..12..
Signature of OffjC~r~-~f)~.~
Title of Officer ::~~~~~;y:..~~~?:~~.
Office e~pires -::.;~!Q.~.~1~.~.~~~!.f.~.~~.
.~.-1'lntary Puhli~,WashinNton.Washington Co.
."'11]:"Commi~sjon &.xpires December 29,1974
And your petitioner will ever pray,etc.
Pittsburgh National Bank..____----..
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RUSStL~_:::,i:{lr~O
nEG!STE,{OF \'.JILLS
\'J ASH Hi GTON CO ..PA.
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Estate of Wilbert F.McLean...................................-o.____ .
Deceased
Fiduciary Pittsburgh National Bank....---__--------_-__..
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PETITION SUR AUDIT
FROM WHERE DECEDENT LEFT A WILL
Counsel of Fiduciary will submit herewith the
following,in conformity with Court Rules
adopted effective December 3,1951,being
rule No.9:paragraph b-c;and divisions
thereof:shown on pages 23-24.
1.Written praecipes of all Counsel in the
case.
2.Copy of order appointing Guardian ad
litem,if pertinent.
3.Copy of Order appointing Trustee ad
litem,if pertinent.
4.Proof of service of above.
3.Letters Testamentary or Administration
C.T.A.or an attest copy of Will.
6.Copy of inventory and appraisement.
7.Proof of advertisement of grant of letters
if not filed with account.
8.Certificate of liens in case any of the
funds for distribution are from judicial
sale of real estate.
9.Signed and itemized elections if any
distribution in kind.
10.Copy of Federal Estate Tax return if es-
tate is subject thereto.
...XE.~E:1.<~.:~.'!.~.~.?.~.~.1.._~~.g~?:~~'
Attorney
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PITTSBURGH NRTIONAL BRNK
PITTSBURGH,PENNSYLVANIA 15230
piTTSBURGH NATIONAl BAN(
WASHINGTON OFFICE -83.
WASH1HGTnN,PA.
Mrlh l18l~t.~~,Q1l
880 .Bud $~reet
WAehlngtoD,'ennS71vant.1$301
a.enelooe bet_1tb COW of our fir.t..4.nd rteal.Accounto.Ixecutor
of thet Dsttlte of your hua1>cM.the ll1to t111bert J\Me1Atl3.Uhlch ·account
uo bt\vt filodinth<t Offtee of the Clerk of the OrpIvJtlt'Court of
W~:Udd.U8ton Count,to No~355 of 1910.'
Thts 4ccount.w111 <:;00le bef"re:t.he Court tor AudltOD thurtdo,J.Milten 2'.•
197!~>
~.
Joseph W.Ltsm
A'tt4tant '!rust Offieer ....
Jff1,./jltn
In.clo.ure
ill THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PEN
ORPHANS'COURT DIVLSION
J
INRE:
Estate of
WILBERT F.McLEAN,
Deceased.
(
)
(
)
(
)
(
No.355 of 1970
TIME:
HEARING ON AUDIT
FRANK C.CARROLL,Esq.,of Washington,Pa.,
representing the Accountants.
Thursday,March 23,1972,at 10:00 A.M.,EST
The Honorable P.VINCENT MARINO,Judge of the
said Court.
c(z~...>-UI
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~BEFORE:II.
i~~ziUI~APPEARANCES:~ii:I-!!!Q...
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McLean,deceas ed.The Executors are Pittsburgh National Bank
and Elsie 1.McLean and the attorney is Frank C.Carroll.Mr.
Carroll ?
iii~THE COD RT:l-ll:oII.IIIlI:
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Number 355 of 1970,the estate of Wilbert F.
MR.CARROLL:If Your Honor please,we have all the necessar
papers here.This estate was subj ect to Federal Estate Tax and it
has been paid and there's been an estate tax closing letter filed
of record.Inheritance Tax to the state has been paid as well.
And the only item missing from the papers W1 ich I have here,sinc
this is a situation of a Trust A and B under the Will,and a division
2
of assets.the assets being mostly stocks,we have provided a Sche ule
C to be attached to the Audit Petition,identifying income stocks to
be placed in Trust A and growth stocks to be in Trust B.We lR ve
not completed tha t.I would ask leave of Court to supply that sched le
subsequent to this particular day.
THE COURT:Leave is gr.a.nted.
~~MR.CARROLL:Other than that,there are no other problems,
....>-~Your Honor.z
IIIa..
i THE COURT:Is there anyone else in Court interested in this~zx decedent's estate?
Ul~( NO RESPONSE)
the above cause,and that thts copy is a correct transcript.of the same.
contained fully and accurately 1n the notes taken by me on the heartov of
The audit of this account is ordered closed by t e Cour
( AUDIT CLOSED )
I hereby certUy that the proeeedtn9$and evidence are
The foregJ inq record of the proceedings ·upon the
hearing'of the above cause Is bereby approved and directed to be fUed.
~THE COURT:...!!!Q
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ESTATE OF No._--->o:6'-"3,.-:....L-70><.--_3"-5'-'1):.....--_
Wilbert F.McLean,In the matter of the;_----'F'-jl..Jrus....tLl.--'a:Lln....d~F....,......·n.......a...'_
'decE'Qsed.Account of Pittsburgh Natj ona]Bank
&Elsie I.McLean,Executors
ADJUDICATION AND DECREE
And now June IG ,19-12..,this matter came on for hearing,
audit and distribution at this session and testimony faken;and thereupon,upon due cons i deration
thereof of the balance for distribution in the hands of the Accountant is determined to be
$252,060.25 and the account is accordingly confirmed;and it is ordered,
adjudged and decreed that the said balance be paid out by the Accountant in accordance with ,the
schedule of disribution hereto attached and made part hereof,unless exceptions hereto be filed
sec.reg.or an appeal be taken herefrom sec,leg.
SCHEDULE OF DISTRIBUTION
Balance per account --'-___
Additional debit asked at audit
Additional credit asked at audit
Balance;_
$250 ,732 36
1414~25
252,146.61
86.36
$21)2,060.25
1.2.b.00
-2rrSlt907..25It',97;2.,
1'&./J)O ~
~.M·~:·O.~
2000.00
Agent,transfer inheritance
$11,0,55.08
from 6-10-71 to 6-26-72 692.82 11747.90~----240,159.35
/f~/f'1:LJ
fJcfi .//1'17.10~...oo~~
Deduct Clerk's Costs &Receipts,_
Attorney FJ.:..r~8n~k--U.C.....----I..lC_<;ls~r~r:.r.;ol.,&1..,l1~--------
Russell Harino,
tax,
Interest
Elsie I.McLean,wj,do¥,bequest in kind under
paragraph second of the will,being ~1967
Chrysler Imperial 4-door Sedan valued at $2000.00,
h~ld in kind and distributed as such at the ap-
praised vm~,credit to be taken by the accountant
for item advanced prior to distribution by the
Court,
238,159.35
BIsie I.McLean and the Pittsburgh National Bank,
T~stamentary Trustees,in trust for F.lsie It
McLean,widow,under the'terms of Para~raph Third
of the will,-~'1arital Exemption Trust -including
the following assets,held in kind and distributed
as such at the value as shown:-
J.l-!l-
,
°shares Amprican Tel &Tel Company
common $22990.00
100 shares Equitably Gas Company
common 3250.00600sharesU.S.Steel Company
common 22387.50
491 shares Cyclops Cornoration
common "15926.81
26 8 shares General Motors d'orp.
-~~........~comP1on <!19078.25
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Cash 1501.91 8513u.~~
153,024.88
Y;lsie I.McLean and The Pittsburgh National Bank,
Testamentary Trustees,in trust'under the terms
of the will for Residuary Trust,includin~the
following assets,held in kind and distributed
as such at the value as shown:-
No balance
5302u..8t
L~075.00
4812.50
10775.00
h.5626.25
3718.75
8762.38
5587.50
4868.75
11043.75
43430.00
common American Cyanamid Co.$10325.00
common Dresser Industries,
Cash
400200
shares
shares
Inc.
50 shares common DuPont E.I.DeNemours
300 shares common General Electric Co.
1720 shares common Gulf Oil Corporation
100 shares common Libby Owens Ford
Comnany .
200 shares G.C.Murphy Company
200 shares common Nabisco,Inc.
1380 shares common Pittsburgh National
.Corporation
100 shares Common Union Carbide Corp.
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
ESTATE OF
WILBERT F.McLEAN,
Deceased.
)
)
)
)
)
No.·63-70-355
and attached thereto is a supplement to the first and final
PETITION TO AMEND ADJUDICATION AND DECREE
OF JUNE 16,1972,NUNC PRO TUNC
1.The above Estate was called for audit,an account
was filed and a Petition Sur Audit was filed in March of 1972.
2.Notice of the filing and the date when the audit
would be heard was mailed March 9,1972.
3.There was submitted an account,the Petition Sur
Audit and a proposed Adjudication and Decree.The Court executed
the Adjudication and Decree on June 16,1972.
4.This Estate was one which was sUbject to Federal
Estate Tax and which had been provided a maximum Marital Exemption
Trust.
5.Included within the Adjudication and Decree was a I
Schedule of Distribution for the Marital Exemption Trust and a
Residuary Trust and certain assets were included within each trust
at certain dollar values.
6.The dollar values submitted were not based on the
dollar amount determined by the Federal Estate Tax Return as
required by the Althouse Estate,Pa.State Reports 412,(1961).
7.There is submitted with this Petition,another
Petition Sur Audit in the Orphans'Court of Washington County,
IaccountofthePittsburghNationalBankwithaproposedAdjudica-I
tion and Decree and Schedule of Distribution which accurately re-j
fleets the distribution of the proceeds in accord with the case,I,
Althouse Estate,above cited.
,,,.
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WHEREFORE,showing as above,it is requested that the I
Court execute the proposed Adjudication and Decree,nunc pro tunc"
so that the funding of the two trusts set forth therein can be
properly accomplished.
....~/J~.
Frank C.Carroll
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COMMONWEALTH OF PENNSYLVANIA
COUNTY OF WASHINGTON
)
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)
A F F r D A V r T
Before mel the undersigned authority in and for said
County and State,personally appeared FRANK C.CARROLL,Attorney
for the Estate of Wilbert F.McLean,Deceased,who,being duly
sworn according to law,deposes and says that the allegations of
fact set forth in the foregoing Petition are true and correct to
the best of his knowledge,information and belief.
Sworn to and subscribed
before me this .'/;'4-day
of .¥..,1973.
Notary Public
Washington l Washington County,
Pennsylvania .
"
My Commission Expires:tJd-.tI /f 7b
"
Testate Form
PETITION SUR AUDIT
IN THE ORPHANS'COURT OF WASHINGTON COUNTY
Estate of ~~~~~~~.~~<;'~.~~"'"
Deceased
No..).5.5....Qf !.9.79 .
Fiduciary :P.?::t:;.~~J?~!.€¥~N~~.Q~~;1;.~~D~.
and Elsie I.McLean
Date of Date of
Decedent's death .3/J:Q/79 Grant of Letters 3i3J/7.Q .
This is the r:J:~.?t...?.-D-.~:f.~D-.~J..account filed in this estate
If there have been former accounts filed in this estate,list file number or number and term .
....IT9.D-.t?:f.~J..t?Q..
Election to take
Under or Against will.(cross out one)
Date Election Place of;
Filed Record .
Name of surviving spouse ~;1;..?~.E?J .M~1~~.l}:.
List issue,where material:
Did decedent marry after execution of will?(indicate)Yes.No.Any children born after execution of will?(indicate)
Yes.No.If answer yes,name them :.
Leg.atees
Elsie I.McLean
Elsie I.McLean and
Pittsburgh National Bank
Relationship
Wife
None
Interest
Trustees
Fiduciary,if deceased or not sui juris
List,if exceptions to above:
No Exceptions
If partial intestacy,give facts:
Adeemed:Revoked:Lapsed:Abated:Give Cause:
Not applicable
Notice to interested parties.Have all parties,having either vested or contingent interests and all crediors entitled
to notice (Court Rule No.9 paragraph C:Section 6:Subdivision c)received written notice of the filing of the account
and of call of audit?(Yes.)No.
If any exception give cause:.
File copy of Noti~~3/9/72
and date of mailing .
Is estate subject to the filing of a Federal Estate Tax Return?X~.§..~.
Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount $2.,g1.2.!.gg .
If the Will makes any portion of estate subject to a life-estate,give name and birth date of life tenant .
Elsie I.McLean
Give Names and addresses of all unpaid creditors who are legally entitled to notice,tog,ether with the amounts
of such claims;state whether they a~e admitted to be correct;and whether the claim is denied.
None
.,
Give reference to such parts of the will as require interpretation by the Court;a reference to all questions re-
quiring adjudication,and a statement of any other facts deemed necessary for the preparation of the adjudication:
None
Balance for distribution per account,
Itemize any additional debits not shown by account:
Total additional debits (Add)
Itemize any additional credits not -shown by account:
Principal-Personalty
Income-Personalty
$?2.'.~.7.g.~.~1 .
231,425.84
$l9.J-3.Q6..t52 .
See Supplement to First and Final Account
attached hereto
Total additional credits (Subtract)See Supplement to
First and Final Account attached hereto
Balance for distribution
$~§.??~§.~.?.~.
$.2.5.9.,.7.3.a.'!7.Q .
"
If balance for distribution is not in cash,list each item held in kind,giving appraised Value (or distribution Value);
See Supplement to First and Final Account attached hereto
"
If Family Exemption claimed by Petition,give place of Record:N9.l}~.
If Family Exemption is claimed at audit,give name,relationship and basis for Claim::NQD.~.
List any advancement or distribution on account that has been made,and nature and amount of same:
To:Elsie I.McLean -1967 model Chrysler Imperial 4door sedan -
delivered 6/17/70
Suggested distribution of balance shown,both as to principal and income,attaching signed and itemized elections
to take in kind if balance is not in cosh:residuary shares being stated in proportions:
COUNTY OF WASHINGTON,SS:
COMMONWEALTH OF PENNSYLVANIA.
The above named Fiduciary or representative thereof,
being duly ~~~.~~doth depose and say
that the facts set forth in the foregoing petition are true
to the best of !'?-.~~.__.._knowledge and belief.
.............~~9.~~to and subscribed before
me thiS .l~.~.day of7T~19 7.3.
Signature of Officer 1f;:;4 rn:!J...~.
~::~ice~~;c:.
Office ~xpir~s ~f.).!.t..1.6 .
And your petitioner will ever pray,etc.
..f~r.r.§.~1JRgff..~A..?;'~.Q~~~'!?~.~~.
Brs~$Jig;o·~u.u.mm.
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No 35-5...OF-19.7.0 .
!
Estate of Wilb.er.t..F.~.McLeg.n .
Deceased
Fiduciary...P.i:t.tsbur.gh..N.ati.Qnal...Bank
.and..El.s.i~J..•...McL.e.an .
PETITION SUR AUDIT
FROM WHERE DECEDENT LEFT A WILL
Counsel of Fiduciary will submit herewith the
following,in conformity with Court Rules
adopted effective December 3,1951,being
rule No.9:paragraph b-c;and divisions
thereof:shown on pages 23-24.
1.Written praecipes of all Counsel in the
case.
2.Copy of order appointing Guardian ad
litem,if pertinent.
3.Copy of Order appointing Trustee ad
litem,if pertinent.
4.Proof of service of above.
5.Letters Testamentary or Administration
C.T.A.or an attest copy of Will.
6.Copy of inventory and appraisement.
7.Proof of advertisement of grant of letters
if not filed with account.
8.Certificate of liens in case any of the
funds for distribution are from judicial
sale of real estate.
9.Signed and itemized elections if any
distribution in kind.
10.Copy of Federal Estate Tax return if es-
tate is subject thereto.
.f.X'.aD.k..C Carro.ll.,....Es.quire..
Attorney
~2
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TR·.2 REV.ij·62
"
IN THE £OURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
ESTATE OF WILBERT F.McLEAN,DECEASED
SUPPLEMENT TO FIRST AND FINAL ACCOUNT OF
PllTSBURGH NATIONAL BANK,
ELSIE I.McLEAN AND STUART E.MURPHY
EXECUTORS
NO.80807-0
PITTSBURGH,PA.AUGUST 7,1973
ma:
...
SUMMARY
SCHEDULE A
PRINCIPAL -PERSONALTY
Receipts Pages 4 and 5 $307,259 24
Disbursements Pa.ge.5 80.216 80
Balance $227,042 44
SCHEDULE B
INCOME -PERSONALTY
Receipts Pages 6 and 7 $40,896 94
Disbursements Page 7 8.200 68
Balance 32.696 26
NET BALANCE $259,738 70
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WILBERT F.McLEAN
TR-2-A REV.9-62
THE BALANCE CONSISTS OF THE FOLLOWING:
PRINCIPAL -PERSONALTY
Stocks
American Cyanamid Co.
400 shares Common $14,100 00
American Telephone and Telegraph Co.
440 shares Common 18,810 00
Cyclops Corp.
491 shares Common 9,820 00
I
I
Dresser Industries,Inc.I200sharesCommon7,450 00
E.I.du Pont de Nemours and Co.,Inc.
50 shares Common 8,356 25
Equitable Gas Co.
100 shares Common 3,200 00
General Electric Co.
300 shares Common 19,837 50
I Gener.al Motors Corp.
20,699268sharesCommon 50
Gulf Oil Corp.
42,5701,720 shares Common 00
Libbey-Owens-Ford Co.
4,100100sharesCommon 00
G.C.Murphy Co.
4,550200sharesCommon 00
Nabisco,Inc.
200 shares Common 11,525 00
Pittsburgh National Corp.
1,100 shares Common 36,712 50
Union Carbide Corp.
100 shares Common 4,937 50
United States Steel Corp.
600 shares Common 18.150 00 224,818 25
Miscellaneous
Automobile -Delivered
See Exhibit No.1,page 10 of First
and Final Account 2.000 00
$226,818 25
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WILBERT F.Me LEAN
TR~2-A REV,9-62
Cash $224 19
$227,042 44
I
INCOME -PERSONALTY
I
Cash -Distributed
See Exhibit No.1,page 8 of this I
Supplement $6,000 00
Cash -On hand 26 696 26 ~2.6q6 26
$259,738 70
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WILBERT F.McLEAN
TR-2-A REV.9-62
SCHEDULE A
PRINCIPAL -PERSONALTY
RECEIPTS
Per First and Final Account filed $299,,717 91
Adjustment in carrying value of the follow-
ing securities to market value for the
purpose of funding a marital deduction
trust:
Increase -to market value as of
I
6/16/72
I400sharesAmericanCyanamidCo.
Com.$3,,775.00200sharesDresser
Industries"Inc.Com.1,,862.50
i 50 shares E.I.du Pont de
Nemours and Co.Inc.
Com.3,,487.50300sharesGeneralElectric
Co.Com.8,,793.75268sharesGeneralMotors
Corp.Com.1,,621.25100sharesLibbey-Owens-
Ford Co.Com.25.00200sharesNabisco"Inc.
Com.750.001,,100 shares Pittsburgh
343.75NationalCorp.Com.
100 shares Union Carbide
Corp.Com.1,218.75
$21,,877.50
Decrease -to market ~lue as 01'
6/16/72
491 shares Cyclops Corp.
6,,106.81Com.200 shares G.C.Murphy
Co.Com.262.50600sharesUnitedStates
440 Steel Corp.Com.4,,237.50
shares American Telephone
and Telegraph Co.Com.4,,180.00
100 shares Equitable Gas
Co.Com.50.001,,720 shares Gulf Oil Corp.
Com.860.00
$15,,696.81
Net Increase 6.180 69 305,,898 60
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WILBERT F.McLEAN
TR-2-A REV,9-62
Gain on Sale of Assets
1972
Aug.24 Net proceeds sale 280 shares Pittsbur§hNationalCorp.Com.at 36.375 $10,1 5.00
Carrying value 9,257.50 $927 50
Miscellaneous
1972
Mar.2 Internal Revenue Service -
Refund of overcharge on federal estate
tax $408 14
Refund of amount reserved re delivery of
securities 25 00 4ii 14
$307,259 241
DISBURSEMENTS
Per First and Final Account filed $68,292 07
Administrative Expenses
1972
Jan.5 Norma Jean Pees Notary fee $0 75Mar.23 Norma Jean Pees Notary fee 0 75Aug.18 Russell Marino,Clerk of Orphans'Court
Division -
Clerk costs 153 00Sept.15 Postage and insurance charges re sale of
securities 1 00 155 50
Other Taxes
1972
Aug.18 Russell Marino,Agent for the Commonwealth-
Balance Pennsylvania transfer inheritance
tax $11,747 901973Jan.19 Pennsylvania Department of Revenue -
1972 Pennsylvania fiduciary income tax 21 3i 11.76q n
$80,216 80
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WILBERT F.McLEAN
TR-2-A REV,9-621
SCHEDULE B
INCOME -PERSONALTY
RECEIPTS I
Per First and Final Account filed $23,065 40
.Dividends
American Cyanamid Co.Com.
400 shares -12/22/71 to 6/29/73 $875 00
American Telephone and Telegraph Co.Com.
I440shares-1/4/72 to 7/2/73 2,090 00
Cyclops Corp.Com.
491 shares -12/31/71 to 6/29/73 859 25
Dresser Industries,Inc.Com.
490200shares-12/15/71 to 6/15/73 00
E.I.du Pont de Nemours and Co.,Inc.Com.
46050shares-12/14/71 to 6/12/73 00
Equitable Gas Co.Com.
100 shares -3/1/72 to 6/1/73 354 00
General Electric Co.Com.
300 shares -1/25/72 to 7/25/73 735 00
General Motors Corp.Com.
268 shares -3/10/72 to 6/11/73 1,742 00
Gulf Oil Corp.Com.
1,720 shares -3/9/72 to 6/7/73 3,870 00
Libbey-Owens-Ford Co.Com.
100 shares -12/15/71 to 6/15/73 375 00
G.C.Murphy Co.Com.
200 shares -3/1/72 to 6/1/73 360 00
Nabisco,Inc.Com.
200 shares -1/10/72 to 7/10/73 785 00
Pittsburgh National Corp.Com.
1,4491,380 shares -1/5/72 to 7/3/72 00
1,100 shares -10/2/72 to 7/2/73 1,628 00
Union Carbide Corp.Com.
100 shares -3/1/72 to 6/1/73 302 50
United States Steel Corp.Com.
600 shares -3/10/72 to 6/11/73 1,440 00 17,814 75
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WILBERT F.Mc LEAN
TR-2-A REV,9-62
Miscellaneous
Internal Revenue Service -
Interest on refund of overcharge on 1$federal estate tax 16 7q
$40,896 94
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DISBURSEMENTS
Per First and Final Account filed $3,758 88
Pennsylvania Department of Revenue -
364 24
I
1971-72 Pennsylvania state income tax
IInternalRevenueService-
1971-72 income tax on accumulated income 2,987 66
Pittsburgh National Bank -
1,069Executor's compensation 90Feeforpreparationandfiling1972
Pennsylvania fiduciary income tax
4.441 80return2000
$8,200 68
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WILBERT F.McLEAN
TR-2-A REV.9-62
EXHIBIT NO.1
IINCOME-PERSONALTY
To:Elsie I.McLean -
Cash -paid 8/2/72 and 1/22/73 $6,000 00
I
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~u t4r C1tnurt nf C1tnmmnu Jlru.a uf lIu.a4iugtnu C1tnuutg,
Jruu.aylnuuiu,(@rp4uun'C1tuun iint.alnu
ESTATE OF No.63-70-355
Wilbert F.McLean,
Deceased
In the matter of the First and Final
Accountof Pittsburgh National Bank
and Elsie I.McLean,Executors
/
72
~59,738.70
$250,732.36
276,105.23
16366.
Balance'_
Additional debit asked at audit
SCHEDULE OF DISTRIBUiI'"ION
Balance per account ~_
Additional credit asked at audit
ADJU9fCATION AND D~CREiuef1k1_A !f:,
And now ,!5 ~,19~this matter ~a~~~~~earing,
audit and distribution at this session eYnd testil'f;lony taken;and thereupon,upon due considerationthere~f.5oi the.~a\.Qace for distribution~'n "the hands of the Accountant is determined to be
$'j,".J .I "an the account is accordingly confirmed;and it is ordered,adjudged and decreed that the said bal ce be paid out by the Accountant in accordance with the
schedule of disribution hereto attached and made part hereof,unless ex ptions hereto be filed
sec.reg,or an appeal be taken herefrom sec.leg./~/('/~'"I
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Deduct Clerk's Costs &Receipts,_
Attorney Frank C.Carroll
Elsie I.McLean,widow,bequest in kind under
paragraph second of the Will,being a 1967
Chrysler Imperial 4-door sedan valued at $2,000.00,
held in kind and distributed as such at the ap-
praised value,credit to be taken by the accoun ant
for item advanced prior to distribution by the
Court,$2,000.00
Cash -Advanced 6,000.00 8000.00
251,738 .70
18,810.00
3,200.00
18,150.00
9,8:20.00
20,699.50
7,450.00
85,109.00
_25.47
$85,134.47
Equitable Gas Co.Com.
U.S.Steel Co.Com.
Cyclops Corp.Com.
General Motors Corp.
Cash
Elsie I.McLean and the Pittsburgh Natbnal Bank
Testamentary Trustees,in trust for Elsie I.
McLean,widow,under the terms of Paragraph Thi
of the Will,-Marital Exemption Trust-inclUding
the following assets,held in kind and distribu
as such at the value as shown:-
Principal-Personalty
198 shares American Cyanamid Co.com.6,979.50
440 shares American Tel &Tel Co.
Com •
.100 shares
600 shares
491 shares
268 shares
Com.
200 shares Dresser Ind'.Inc.Com.
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Income-Personalty
Cash 85,1~4.~X 26,696.26 =jlO,099.20
225,0 2.4
Elsie I.McLean and the Pittsburgh National Bank,
TestamentarY Trustees,in trust under the terms
of the Will for Residuary Trust,including the
following assets,held in kind and distributed as
such at the value as shown:-
Principal-Personalty
202 shares American Cyanamid Co.Com.
50 shares DuPont E.I.De Nemours Com.
300 shares General Electric Co.Com.
1,720 shares Gulf Oil Corp.Com.
100 shares Libbey-Owens-Ford Co.Com.
200 shares G.C.Murphy Co.Com.
200 shares Nabisco,Inc.Com.
1,100 shares Pittsburgh National Corp.Com.
100 shares Union Carbide Corp.Com.
Cash
Income-Personalty
Cash 139,907.~ti X 26,696.26 =225,042.
5233.67
7120.50
8356.25
9837.50
2570.00
4100.00
4550.00
1525.00
6712.50
4937.50
1 8.2
9907.97
$156,505.03
No Balance
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No.63-70-355
In the matter of the Firstand Final
Account of Pittsburgh National Bank
and Elsie I.McLean,
Executors
of Estate of Wilbert F.McLean,
Deceased
.i\bjubitatinu aub irttrr
~2
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
ESTATE OF
WILBERTF.McLEAN,
Deceased.
o R D E R
No.63-70-355
AND NOW,thfs ·l~aY of August,1973,upon motion
of Frank C.Carroll,Esquire,the Petition Sur Audit,the
accompanying account,the Adjudication and Decree and Schedule of
Distribution are approved and the same is filed effective as of
June 16,1972,and shall replace any Petition,account or Adjudi-J
cation and Decree filed hereto as though the same had been filed
at the time when the estate was called for account and audit.
r
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QIommOttlUraltl1 of itrnuflyluania.l ss:
'lIasl1ittgtou <!Iounty.\
KNOW ALL MEN BY THESE PRESENTS:Whereas,at Washington,in the County aforesaid
J
on the 31st.day of March A.D.1970 ,before me,
Russell Marino ,Register for the Probate of Wills and Granting
Letters of Administration in and for the County of Washington,in the Commonwealth of Pennsylvania.
the last Will and Testament of
Wilbert F.McLean
late of South Strabane Township in the County aforesaid,deceased,
(a true copy whereof is to these presents annexed),was duly admitted to probate;and
Elsie I.McLean,Stuart E.Murphy and Pittsburgh National Bank
the Executor s in said Will and Testament named,having appeared before me and taken and subscribed
the oath of office prescribed by law;
NOW,THEREFORE,I,Russell Marino ,Register as aforesaid,do
grant these LETTERS TESTAMENTARY,unto the said
Elsie I.McLean,Stuart E.Murphy and Pittsburgh National Bank
committing unto them the administratiol1 of all and singulM'the goods and
chattels,rights and credits,which were of said deceased,and requiring them
to exhibit a true and perfect inventory thereof into the Register's Office,at Washington,within ninety
days from the date hereof,and to render a just and true account of said administration at the expiration
of six months from the date hereof,and to regard and comply with the provisions of the laws of this
Commonwealth relating to inheritance taxes.
IN TESTIMONY WHEREOF,I have hereunto set,my hand and the seal
of said Office at Washington,this 31st.
.':"
day of March in the Y7ar of our Lord one thousand
nine hundred and Seventy
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LAST WILL AND l'Ef3Ti\?,tP.NT
of
ELS IE I.McLEAN
I,ELSIE 1.I;lcI..l.EAN,of Washington County,Penns)'lvania;being of
sound mind and memory do mal:~e,publish and declare this my Last Will a.nd
Testament,horeby rovoldng and doclaringnul1 and void·any and all Viills and
Codicils by me at any U.nlB heretofore JYl.ad(~~
FIRST:.I direct my Executor to pay my debts,the expenses of my last
illness and my funeral expenses.·
SECOND;I give and lJequcathmy home,the adjoin1.ng lot and the
furnishings therein,exclusive of my jewelry,to Earl M.Moore for his life
and upon his death,the hOt~sc and adjoining lot and all furnishings are to be
sold and the balance distributed in accord with the residuary paragraph of my
WilL
THIRD:All the jewelry which I own at my death I do give and bequeath
to Ruth A.Moore Whitenw.u.
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FOUftTH:Any automobile which I·mm at my death I do give and bequeath
to Earl M.Moore.
l"U'1'H:All the l'est,:ce~>idue and remainder of my estate,I give,
devise anJ bequeath in equal shares,to my sister,Hazel D.Postelthwait,
'lny brothers)Pa.lll B 6 }.'!oqrc,~\ra'nl{G..lVlnore and :2arl I~.~T!ooref rny niece,P~\tth f\.(
Moore WhitGman~my nephew,Howard F.Moore,and to the issue of Helen L.;,\001'8
Iivin~at my decease cxclus:i.veaf her cl'1.ugh tel',Ruth A.Moore Whj.tcmun.In
'-
the cycnt Frcmk G.f\loore fai.ls to survive Tole,his equal share shall be dis·-
,""'-..eql1.a 1 P2StS to my then liVing,;-:I.forenamed bODcf1ciarier:;;,Ul-d in
Certified a true copy
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the event any of my aforenamed beneficiaries (:l.re not the.n living,his.or her
equal share shall be paid to his or her then :tiV'ing issue,per s,t'irpes-.The
distribution in this paragraph is subject to:the minority provisions,herein-
after set forth.
SIXTH:In addition to the powers conferred by law,my Executor shall
A.To retain as part of my estate any property received here-
under,without any duty of dive.rsification and which s.hall specifically include
any s,tock which 1 may o.wn:at my death.in Pittsburgh National Bank•.
B.To invest and reinvest the principal of my estate in such
,r
stocks,bonds,mortgages,securities or other property,real or personal,
'without bei.ng lLai ted to'the classes of secul'ities or investments'in'which'
fiduciaries are by law authorized to invest funds.
C.To sell,exchange,lease,encumber,option or otherwise
dispose of all or any pOl'tion of my estate,real or personal,in such manner
and upon such terms and conditions as shall be deemed adVisable,and to ma.ke,
execute and reliver deeds,mortgages,leases,assi.gllments and other documents
necessary to effectuate any powers herein granted and which shall specifically
include the authority to grant lca'ses extending beyond the period authorized
by law.
D.'fo make distribution of my estate in kind,in cash,or
partly in kind and partly in cash and to this cnd,allocation of assets in
kind sha~l be in the sole discretion of my Executor.Assets distributed in
kind in satisfaction of any pecuniary distribution under the terms of this
Will shall be distributed at their values on the date or dates of distribution.
SEVENTH:I direct my Executor to payout o:tthe principal of my
residuary estate all federal Estate,State Inheritance,Estate and Succession
Taxes imposed upon or with respect to my estate or any property in which I In.'J.Y
hr.tvc an interest,inciuding any property not forming a part of my testamentary
";..1."
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"estate but included i~my gross estate for tax purposes,except any property
over which I have a taxable power of appointl.1ent in the event it shall be held
that I he.vo not e,::ercised sneh power of appo..intment i:n'this Will,at such
times and in such manner as my Executor in its sole discretion shall deem
advisable,and no-such taxes or any portion thereof so paid shall be collected
from or paid by any other person,persons,or corporations by way of reim-
bursement,proration,apportionment or otherwise.
EIGHTH:I ,name and appoint PITTSBURGH NATIONAL BAl'I'X as Executor of
this,my Last Will and Testament.
NI~'TH:I appoint PITTSBURGH NATIONAl,BANK as Guardian of any property
which passes to a minor and with respect to which I am authorized to appoint
a Guardian and have not otherwise specifically done so,granting it in this'
capacity the power.to agree to any distribution of the said property that it
deems advisablc;the pOVler to retain any property,real or personal,received
by it in kind and the power and authority to sell the same upon such terms and
conditions as it believes adVisable,giving good title to any real estate thus
sold;and the power and anthority to invest in such stoclu3,bonds and/or other
investments it deems adVisable,without'being limited to those investments in
..
//which guardi'ans are by law required to invest minors'funds;and the power and
authority to disburse to or for the benefit of the minor wards so much of the
lncome and the principal of the minor's share of the said property as it,i.n
its sole discretion,deems advisable for the minor's comfort,maintenance,
support and complete education,inclUding preparatory,college and post gradu-
ate or professional training,and to aid the minor in the event of any illness,
in,jury or other emergency affectin~the minor wards wherein mOlley is needed.
Any disbursements hereinabove authorized may be made to the parent,guardian
or such uther person as may have c'.lstody of the person of that minor at the
time such payments arc rr.adc,witl10ut l:Lahility 6n-the part of PITTSBURGH
NATIONAL DANK to see'to the application of said payments by the payee,and
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.'..the receipt of any such person shall be a full acquittance of PITTSBURGH
NATIONAL BANK as to any amount so paid.
WITNESS my hand and seal this
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~.day of
(SEAL)
Signed,sealed,published and declared by the above named Testatrix,
ELSIE I.McLEAN,as and for her Last Will and Testa-ment,in the'presence of
u.S,who ather request,in her presence and in the presence of each other have
hereunto subscribed our names as witnesses.
/
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LAST ~ilLL AND TESTANEIIT
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I,HI.LBERT F.McLEl'•.N,of Hashington County,Pennsylvania,
'being of sound mind and memory do make,publish aud declare this my
.Last Hill and Testament,herehy revoking and declaring null and void
any fmd all Hills and Codicils by me at any Hme heretofore made.
FIRST:I direct my Executors to pay my debts,the expenses
of my last illness and my funeral expenses.
SECOND:I give and bequeath all my je'ir~elr.y,automobiles,
clothing aud other purely personal effects,as '~1::!1l ~s all household
goods and equipment which I may own,to my ~iife,ELSIE I.HcLEAN,if
she survives me.
THIRD:If my 'Wife $ELSIE I.McLEAN,survives me,I give,
devise and bequeath to my '-1ife,ELSIE I.He LEAN J STUART E.MURPHY,
ESQUIRE.and PITTSBURGH NATIONAL Bft.NK,Pittsburgh,Pennsylvania,as
/
TruGtces,so much of my estate as ,~il1 afford my est~te the maximum
allcn;table marital deduction under Federal Estate Tax LT.-IS v1h,::n this
share of my estate,so given,is considered ,vi.th any and all other
propcJ.:ty of mine passh1.g o~which has passed to my \vife under the pro-
visions of this Hill or otherwise:and 'olhich other property is included
in the marital deduction <:.lloioled l11yestnte.There shall be exc1.uded
from this devise an.d bequest any <::lssets "7hich do not qualify for the
marital deduction.111e p,:cp8rty th'.ls bequeathed sh~tl1 be held as the
11.nitn1.Trui:;t as hereinafter provided.
Certified a true copy
u ...•....•....•....·•·•·••···································.....•.••••.••,..Attorney for aooountant
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In the event my wife and I should die either simul-
taneously or under circumstances which do not afford sufficient evidence.
as to who was the survivor,it is my intention that it be preswned that.
my wife survived me.
FOURTd:All the rest,residue and remainder of my estate
remaining after the payment of taxes as hereinafter provided,I give,
devise and bequeath to my said Trustees to be held as the Residuary
Trust as hereinafter provided.
FIFTH.:My Trustees shall hold the lfurital Trust and the
Residuary Trust in accordance ,~ith the following provisions:
A.1.My Trustees shall pay the net income
from the Marital Trust t.o my \<life,ELSIE Ie HcLEA.."l,or for her.benefit,
in installments convenient to her but not less frequently t~anannually,
for and during her lifetime.During her lifetime,my wife shall have
the right to ,iithdra~l,consume,demand and receive,even to the exhaustion
thereof,all or any part of the principal of the Marital Trust,absolutely
and free of trust,and my Trustees shall be.under no duty and shall not
inquire as to the purposes norqucst,i.on the llffiounts of any such withdA:'a',,~,ds
and the trust created hereby shall terminate pro tanto to the extent of each
withdrawal so made.In addition to the foregoing provisions,in the event
of the 5.ncapacity of my ,(-1ife through illness or otherwise,my .~rustees shaH
be authorized to disburse to her,or for her benefit,so~uch of the prin-
cipal of the Marital Trust as my Truste.es shall deem advisable for her
-2-
~.-
"
"
"
-:
"
comfort,maintenance and support,and to aid her in the event of any dr-
cumstance or condition affecting her wherein money is needed.
2.Upon the death of my wife,'my Trustees sha11
pay and distribute the then remaining principal of the Marital Trust as nlY
wife shall appoint and direct by specific reference to this general po~~r
of appointment ia her Last HUl and Testament,\olhether to herself,her ea-
tate,her creditors,the creditors of .her estate or othe~~ise.In default
of such appointment or direction by my wife in her Last Will and Testament,
the then remaining principal of the ~~rital Trust shall be added to the
'Residuary Trust and such amount so added shall be held in trust and/or dis-
tributed as if it had conDtituted an originaJ part of the Residuary Trust.
3.Neither the principal nor the income of the
l1arital Trust,while in the hands of my Trustees,shall he liable for the
deots of my wife,nor shall the same be subject to seizure or attach~ent
by any creditor of my wife under any writ w:proceeding al:law or in
equity.
1'1y Trustees shall hold the principal of the
Residuary Trust ~or the use and benefit of my wife,and shall pay to her~
/
or for her benefit,the net income therefro~,~n installments convenient
to her,but not le~s frequently than annually,for and during her lifetime,
together with so mu~h of the principal thereof.as my Corporate Trustee,
in its sole d~scI:etiQn,deems advisable,from time to time,for her health,
maintenance aud support.
2.Upon the death of my wife during the period
of this trust for her benefit,or upon my death in the event my wife fails
to sUl.--vivc me,the principal of the Rcnidu<::ry Trust,as it is then const.i-
tuted)shall be paid and distxibuted one·'half (1/2)to my then living heirs
and next of kin and one-half (1/2),in equal shares.to my wife'o sisters,
II:lI
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HAZEl.B.POSTELTm>lAIT and ~;-;:-~)my tJife's~-----;------
PAUL B.1-!OORE,FR..t\NK G.HOO~and EARL H"MOORE,my
..11"-----.-...."..'--"-'.
brothers):RPt.~._~.:_.~~?~~DJ-}C':?:<JJi.L.::/
.1~2
wife's niece,RUTH A•
.MOORE rlHIT~1AN and my ll1ifet s nephew,H01'1lJUl 1!..HOOR-E.In the event either
of my wife's brotherB~~\y w.MOOP~or FR}~K G..MOOP.2~failB to 8urviva
tOO,his ~qual shat'e shall be distributed in equal parte to my wife's then
living,remaining aforena~ed beneficiaries;and in the event ~ny of my
wife's other aforeu<iuned benefici.aries are not then lhring,his or her eqltal
share shall be paid to his or her then living iGsue~per stirpes,except
that,in the event my Hife's sister,HELEN Lo MOORE,predeCeaS{HJ me her
equal share shall be paid in equal parts to thoca of her issue living at
my d~ce~se exclusive of her daughter,RUTH A.MOOI~~{H1TEMAN.The d1st~i
bution of this paragraph is subject to the minority provisions hereinafter
.set forth.
.II.1-]hUe in the hands of my TX'uatees,neither the pd.ncipBl
nor the incom.e of the Residuary Trust 8hal1 be liable for the debts of any
beneficiary hereunder,nor shall the same be subject to seizure or attach-
ment by any creditor of any beneficiary under any writ or proceeding ~t law
or in equity,and no beneficiary hereunder shall have any power to oell,
assign,enclunber,·01'in any manner to anticipate or dispose of his or her
/
interest in the Residuary T.rust,or in the income produced thereby.
III.As compensation for its set~iCe6 hereuuderJ ~J Corpor-
ate Trustee shall be entitled to deduct a reasonahle fee,which fee shall
be in accordance with the then prevailing rate of compensation charged by
~CorpoLate Trustee for like services.
SIXTH:In addition to the powers conferred by law,my r~ecutors
and Trustees shall have the following diecretion~ry pm~erB1
A.To retain as lm investment for my efltat~and the
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trust estate,without any duty of diversification,any and all property,
real or personal,receivp~hereunder,which shall specifically include'
the authority to retain any stocks in PITTSBURGH NATIO~~BANK without
liability as a result of 5~ch retention.
B.To invest and reinvest,including principal and
accumulated income,in stocks,bonds,mortgages,securities or other
property,real or personal,without being limited to the classes of
securities or investments in which fiduciaries are authorized by law
to invest trust funds.
c.To sell any and all real estate held an an asset of
my.estate and trust estate at such times,at public or private sale,for
such prices and upon such terms as deemed advisable:and to make:execute
and deliver any deed or deeds therefor,cOIDleying title thereto in fee
aimple absolute,or for any less estate to any purchaser or purchasers,
freed and discharged of any and all trusts hereunder.
/
D.To sell,exchange,lease,encumber,option or otherwise
dispose of all or any portion of my estate and trust estate in such manner
and upon such terms and conditions as shall be deemed adVisable,and which
shall specifically include the authority to grant leases which et,tend beyond
the term of any trust hereunder and beyond the period ~lthoLizedby law.and
to make,execute and deliver deeds,mortgages,leases,assignments and other
documents necessary to effect any of the powe'rs granted.
E.To make distribution of my'estate and trust estate to .
any person entitled thereto in kind,in cash,or partly in kind and partly
-5-
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in cash,as deemed advif:able~and to this end allocation of assets in kind
shall be in the sole discretion of my fiduciaries.Assets distributed in
kind in satisfaction of any pecuniary distribution under the terms of this
Will sholl be distributed at their values on the date or dates of distrib-,tt.ion.
F.To register or carry any investments heldhereuuder
in their own name or in the r~rne of a nominee or nominees;provyjed,
however,that all such investments shall be so designated upon the records
of my fiduciaries that the trust or estate to ~..hich said inveotmcnt6 belong
sl'lall appear clearly s.t all times.
-'
G.To vote by person or proxy any and all stock held in
my estate and trust estate and to participate in any reorganization or
merger of ~omp~nies cor corroratioD,s whose atockis so he1d"
H.To borrot'1 for the purpose of my estate or trust
estate from any source.ovihich shall include the authority to borrow from
any separate trust created herein,and as security for repayment,to hold
or yledge the whole or any part of my estate or trust estate.
SEVENTH:I direct my-Executors to payout of the principal
of my residuary estate all Federal Estate,State Inheritance,Estate
and Succession:Ta'{es imposed upon ox w!_th respect to my estate or any
property in which I may have an interest,including any property not
forming a part of llt'}testamentary estate but included 1n my grosse-state
for tax purposes,except any property over ,~hich I have a.taxable power
~
of appointment in the event it shall be held that I have not exercised
such power o'f a-ppo:l.ntment to -th:!.s Will,at such times and in such manner
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as my Executors in their sole discretion sP411 deem advisable,ann no such
taxes or any portion thereof so paid shall be collected from or paid by
any other person~persons,or corporations by ,my of reimbursement.
proration,apportionment or otherwise.
EIGHTH:I name and appoint my wife,ELSIE 1.McLE..I\N,STUP-Jl.T E.
MURPHY,ESQUiRE,and PITTSBURGH NATIO~AL BANK,Pittsburgh$Pennsylvania,as
Executors of and l~ustees under this,my Last Will and Testament.In the
event my wife,and/or SWART E.MURPHY,ESQUIRE,either at the time of my
death or thereafter,should be umrllU.ng or unable to serve in either.ca-
pacity.for any reaeon,no successor shall be eppoj~ted.
No individual fiduciary shall be required to post
bor.d OJ:any additicnc'll security in any jurisdiction in.1;hich such fi;lu"
c1ary shall be reql.!:i.red to serve.
NINTH:I appoint PITTSBUR&n NATrOR~BANK as GuardL~n of
any property 'i"7hich passes to a minor and u:i.th respect to which I am
authorized to appoint a Guard:f.an and have not otherwise specifically
/done GO f granting it in this capacity the pm/ler to agree to any distr.i-
bution of the:said property thai:it deems advisable;the poHer to retain
any property»real or personal,received by it in.kind and the power and
authority to sell the,same upon such terms and conditions as it believes
advisable,giving good title to any real estate thus Bold;and the power
and authority to j~vest in such stocks,bonds ar.d/or other investments
it deems advifiable:wi.thot.~t being limited to those im;estmel.1ts in w'hich
guardians are by law reqtdred to invest ndl1ors'funds;and"the power and
authority tc 0isburse tc or for the benefit of the minor ~ards so much
of the :incorn~andth(~prin:cip11 of the minor vs share of the said property
-7-
.",,".
as it,in its sole discretion,deems advisable for the mInor's comfort,
J
maintenance,support and complete education;including pr.eparatory,college
and post graduate or professional training p and to aid the minor in the
event of any illness,'injury or other emergency affecting the minor wards
wherein money is ne.eded.Any disb-..lrsereents hereinabove authorized may be
made to the parent,guardian or such other person as may have custody of
the person of that minor at the time such payments are made,,dthout li01-
bility on the part of ~ITTSBURGH NATIONAL BANK to see to the application
of said payments by the payee,and the receipt of any such person sr~1l be
'->.a full acquittance of PITTSBURGH NATIONAL BANK as to any amount so paid.
TEN1U:I direct my Executors to reta:i.n STUART E.MURPHY,.ESQUIRE,
as counsel for my estate,.if his services are then available,and he 1.6 '«]111-
ing 80 to serve.
/19.£i~
./
WIThTESS my hand
Signed,sealed,published and declared by the ·above named Testa-
tor~I?II,BERT 1".McLEAN,as and for his Last lUll and Testamentp ·1n the
presence of us,who at his rC~uest,in his presence and in the presence of
each other have hereunto subscribed our names as Hitnesses.
~~~,
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L~3-7~-35_!J
INVENTORY
J
Wilbert F.McLeanofallrealandpersonalestateoL deceased,
late of ~.~g ?~.sL Street City Ward
.......................................................................Borough $9.Y.th §.t.~~.):~9.n.~Township,Pennsylvania.
PERSONAL ESTATE SCHEDULE
400Shs.American Cyanamid Co.,Common
$5.00 Par Value @ 25-13/16
Dividend Paid 3/27/70
440 Shs~American Telephone &Telegraph Company
Capital,$16-2/3 Par Value @ 52-1/4
Dividend Paid 4/1/70
1,491 Shs.Cyclops Corporation,Common
$1.00 Par Value @ 32-7/16
200 Shs.Dresser Industries Inc.,Common
$0.25 Par Value @ 27-15/16
Dividend Paid 3/16/70
50 Shs.E.I.DuPont de Nemours &Company Inc.,
Common $5.00 Par Value @ 97-3/8
Dividend Paid 3/14/70
100 Shs.Equitable Gas Company,Common
$8.50 Par Value @ 32-1/2
150 Shs.General Electric Company,Common
$5.00 Par Value @ 73-5/8
Dividend Paid 4/25/70
268 Shs.General Motors Corporation,Common
$1.66-2/3 Par Value @ 71-3/16
1,720 Shs.Gulf Oil Corporation,Capital
No Par Value @ 25-1/4
Dividend Paid 3/10/70
100 Shs.Libbey Owens Ford Compa~y,Common
$5.00 Par Value @ 40-3/4
Dividend Paid 3/10/70
200 Shs.G.C.Murphy Company,Common
$1.00 Par Value @ 24-1/16
200 Shs.National Biscuit Company,Common
$5.00 Par Value @ 53-7/8
Dividend Paid 4/10/70
100 Shs.Penn Central Company,Common
No Par Value @ 25-1/16
690 Shs.Pittsburgh National Corporation,Common
$10.00 Par Value @ 66-1/8
440 Shs.Timken Roller Bearing Company,Capital
No Par Value @ 30-5/16
100 Shs.Union Carbide Corporation,Common
$1~00 Par Value @ 37-3/16
10,325.00
125.00
22,990.00
286.00
48,364.31
5,587.50
'70.00
4,868.75
62.50
3,250.00
11,043.75
97.50
19,078.25
43,430.00
645.00
4,075.00
70.00
4,812.50
10,775.00
110.00
2,506.25
45,626.25
13,337.50
3,718.75
_....,01
Wilbert F.McLean Page 2
600 Shs.united States Steel Corporation
Common $30.00 Par Value .@ 37-5/16 22,387.50
•
Pittsburgh National Bank,Washington Office
Checking Account No.4-816533
Mellon National Bank &Trust Company
Washington Office
Savings Account No.61-2434
1967 Chrysler Imperial Four Door Sedan
(As per appraisal on file with Executo~)
6,117.99
10,000.00
2,000.00
295,760.30
NONE
NONE
REAL ESTATE SCHEDULE
REAL ESTATE IN PENNSYLVANIA
MEMORANDUM OF REAL ESTATE OUTSIDE
THE COlJilIl0NlivEALTH OF PENNSYLVANIA
'.~
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STATE OF PENNSYLVANIA IS8.:COUNTY OF ALLEGIIENY
/
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Personally before me,the undersigned authority,a Notary Public in and for
said County and State,appeared Charles E.Enlow,Assifitant Vice President
Pittsbll)~qh Nati ana]Bank and E]si e r.t1cTrpan
PITTSBURGH NATIONAL Bft~K
E~cmo~~R~~~~~~
deceased,
inventory'and appraisement of the real
Sworn and subscribed before me )
this 14 day of Apri1.1971)
-~·/itd/t.-«-;-L~27',~
~~~Register
.~:i:l :.-101>~,~--;;·.':o'Q70·.
'tS .l>-rTf :::0 ;-.:"H iIJ ('')~
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H ~.C=-o •P:;'u0)0 ;:~J r :~liU ;:Al
cd U '.::J :"'-.P:;:~rof III '>'""""c':..:~:~:ttl ..~~~F-t ....~~::::::--: :u::OJ r.:0 f-q 0 Q J'":.:(])•--l;Q 0.0 ..."..::.::J o •~?I ri:l ~-t..O ,•:r~+J~Z r-Z U,,-t .j.J b'!E-l +l -0 r 0 :eu \fl ~~l-l :t>Vi 1:-1'1 ~::>(J)·,.1"",U)l ~en (])co 7-H 8;;;.C
ri:l .Q ~H Ul~j ..-I ':u rh res~>.,-t ~i~C'!'l ~~·~Z ,~·~··fIi·(1)
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TRo2 REV.iI·62
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
ESTATE OF WILBERT F.McLEAN,DECEASED
FIRST AND FINAL ACCOUNT OF
PITrSBURGH NRTIONRL BRNK
AND ELS IE I.Mc LEAN
EXECUTORS
NO.80807-0
PITTSBURGH,PA.DECEMBER 13,1971
_o-
S UMMARY
SCHEDULE A
PRINCIPAL -PERSONALTY
Receipts Pages 4 and 5 $299,717 91
Disbursements Pages 6 and 7 68.292 07
Balance $231,425 84
SCHEDULE B
INCOME -PERSONALTY
Receipts Pages 8 and 9 $23,065 40
Disbursements Page 9 3.758 88
Balance 19~306 52
NET BALANCE $250,732 36
I
1I
,
WILBERT F.McLEAN
TR-2-A REV.9-62
THE BALANCE CONSISTS OF THE FOLLOWING:
PRINCIPAL -PERSONALTY
Stocks
I
American Cyanamid Co.
400 shares Common $10,325 00
American Telephone and Telegraph Co.
440 shares Common 22,990 00
Cyclops Corp.
I
491 shares Common 15,926 81
IDresserIndustries,Inc.
I200sharesCommon5,587 50
E.I.du Pont de Nemours and Co.,Inc.
50 shares Common 4,868 75
Equitable Gas Co.
100 shares Common 3,250 00
General Electric Co.
300 shares Common 11,043 75
General Motors Corp.I
268 shares Common 19,078 25
Gulf Oil Corp.
1,720 shares Common 43,430 00
Libbey-Owens-Ford Co.
100 shares Common 4,075 00
G.C.Murphy Co.
200 shares Common 4,812 50
Nabisco,Inc.
,)200 shares Common 10,775 00
Pittsburgh National Corp.
I1,380 shares Common 45,626 25
Union Carbide Corp.
100 shares Common 3,718 75
United States Steel Corp.
600 shares Common 22.387 50 $227,895 06
Miscellaneous
Automobile -Delivered
See Exhibit No.1,page 10 2.000 00
$229,895 06Cash-On hand 1,530 78
$231,425 84
-2-
lid ..._-_ws =.-
WILBERT F.McLEAN
II I ITR-2-A REV,9-62
INCOME -PERSONALTY
Cash !$1<1.306 52
$250,732 36
I
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..-"'=,&•••-=&=2:__1 .&
WILBERT F.McLEAN
TR-2-A REV.9-62
SCHEDULE A
PRINCIPAL -PERSONALTY
RECEIPTS
1971
Apr.14 Inventory filed
Assets Purchased
General Electric Co.Short Term Loans -
1/20/71 $11,000.00
9/21/71 12,000.00 $
Ford Motor Credit Co.Short Term Loan -
5/25/71
23,000 00
14.000 00
$295,760 30
Cash disbursed to purchase above assets
$37,000 00
37,000 00 o 00
1971
June
Stock Splits
7 150 shares General Electric Co.Com.
received as a ?for 1 stock split on 150
shares $
14 690 shares Pittsburgh National Corp.Com.
received as a 2 for 1 stock split on
690 shares
o 00
o 00 o 00
Gain on Sale of Assets
Proceeds sale 440 rights American Telephone
and Telegraph Co.Com.at 0.463 203.72
Reduction in carrying value
of stock 0.00 $
1970
May
1971
May
7
5 Net proceeds sale 440
Com.:400 at 39 and
38.875
Carrying value
shares Timken Co.
40 at
16,956.09
13,337.50
203 72
3,618 59
135 30 3,957 61
..
-4-
WILBERT F.McLEAN
TR-2-A REV,9-62
Sale and Conversion of Assets without Gain
or Loss
1970
Nov.30 Proceeds withdrawal in full savings
account at Mellon National Bank and
Trust Co.$10,000.00
Carrying value 10,000.00 $0 00
Proceeds sale General Electric Co.Short
Term Loans,as follows:
5/28/71 -$11,000 at 100 11,000.00
Carrying value 11,000.00 0 00
12/8/71 -12,000 at 100 12,000.00
ICarryingvalue12,000.00 0 00
Proceeds sale Ford Motor Credit Co.Short
Term Loan -
12/8/71 -$14,000 at 100 14,000.00 $Carrying value 14,000.00 0 00 0 00
~299,717 91
,
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WILBERT F.McLEAN'
,
TR-2-A REV.9·62
DISBURSEMENTS
Administrative Expense
1970
Apr.3 Russell Marino,Register -
Letters testamentary $16 50
15 short certificates 15 00
Certified copy of will 11 50
3 Washington County Reports -
Advertising letters testamentary 14 00
8 Russell Marino,Register -
5 short certificates 5 00
15 Observer Publishing Co.-
Advertising letters testamentary 14 00
June 3 Pittsburgh National Bank -
Appraisal charge re 880 Bud street,I
IStrabaneTownship,Washington County,
Pa.35 00
sept.4 Martin R.Hallam -
Appraising household goods 20 00
1971
Apr.15 Russell Marino,Register -
Balance due on grant of letters and cost
of filing inventory 25 00
Dec.13 Russell Marino,Register -
Filing this account 25 00
13 Frank C.Carroll -
Attorney's fee 9,500 00
13 Executors'compensation -
Pittsburgh National Bank 11,250 00
Elsie 1.McLean 3,750 00
!Amount reserved re delivery of securities 25 00 $24,706 00
I
Loss on Sale of Assets
1971
Jan.11 Net proceeds sale 100 shares Penn Central
Co.Com.at 6.50 $627.23
Carrying value 2,506.25 $1,879 02May5Netproceedssale1,000 shares Cyclops
Corp.Com.at 24.25 23,878.21
Carrying value 32,437.50 8.559 29 10,438 31
Preferred Debts
1970
Apr.3 Elsie 1.McLean -
Reimbursement for ambulance expense $20 0016KurtzMonumentCo.-
Lettering on crypt in mausoleum 50 0016AnnexPharmacy-
Drug bill 14 5022StevordF.Bornhill Funeral Home -
Funeral expense 1,270 00May11WashingtonHospital-
Hospital care 2 0012A.L.Sorensen,M.D.-
Professional service 46 00 1,402 50
-6-
----_..~---...~.--.--
•
WILBERT F.McLEAN
TR-2-A REV.9-62
Other Debts
1970
June 24 A.L.Stormwind -
Preparation of federal income tax return
for year 1969 $40 00
1971
Apr.2 Internal Revenue Service -
1970 income tax 202 86 $242 86
Other Taxes
1970
June 3 Russell Marino,Agent -
Pennsylvania inheritance tax $5,300.00
Less 5%discount 265.00 $5,035 00 I1971IMay25InternalRevenueService-
Federal estate tax 26,467 40 31,502 40
$68,292 07
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--'-_..._-.-..__.-
WILBERT F.McLEAN
TR-2-A REV.9-62
SCHEDULE B
INCOME -PERSONALTY
RECEIPTS I
Dividends
American Cyanamid Co.Com.
400 shares -6/26/70 to 9/24/71 $750 00
American Telephone and Telegraph Co.Com.
440 shares -7/1/70 to 10/1/71 1,716 00 I
ICyclopsCorp.Com.
67 I1,491 shares -3/30/70 to 3/31/71 3,205
491 shares -6/30/71 to 9/30/71 245 50
Dresser Industries,Inc.Com.
420200shares-6/15/70 to 9/15/71 00
E.I.du Pont de Nemours and Co.,Inc.
Com.
I50shares-6/12/70 to 9/13/71 375 00 I
Equitable Gas Co.Com.
I100shares-6/1/70 to 12/1/71 391 00
General Electric Co.Com.
150 shares -7/24/70 to 4/27/71 390 00
300 shares -7/26/71 to 10/25/71 210 00
General Motors Corp.Com.
268 shares -6/10/70 to 12/10/71 1,594 60
Gulf Oil Corp.Com.
1,720 shares -6/10/70 to 12/9/71 4,515 00
Libbey-Owens-Ford Co.Com.
100 shares -6/10/70 to 9/15/71 300 00
G.C.Murphy Co.Com.
200 shares -6/1/70 to 12/1/71 420 00
Nabisco,Inc.Com.
200 shares -7/15/71 to 10/12/71 220 00
National Biscuit Co.Com.
200 shares -7/10/70 to 4/12/71 440 00
Pittsburgh National Corp.Com.
690 shares -4/1/70 to 4/1/71 2,311 501,380 shares -7/1/71 to 10/1/71 966 00
Timken Roller Bearing Co.Com.
440 shares -6/10/70 to 3/15/71 792 00
-8-
-'"'.v
,
WILBERT F.McLEAN
TR-2-A REV.9-62
Union Carbide cOli.Com.
100 shares - 6 1/70 to 12/1/71 $350 00
United states Steel Corp.Com.
600 shares -6/10/70 to 12/10/71 2,280 00 $21,892 27
I Interest -Savings Account
I Mellon National Bank and Trust Co.
To 11/1/70 442 26
Interest -Short Term Investments
IGeneralElectricCo.Short Term Loan I$11,000 -to 5/28/71 $176 62
12,000 -to 12/8/71 135 90
Ford Motor Credit Co.Short Term Loan
$14,000 -to 12/8/71 418 35 730 87
$23,065 40
II
DISBURSEMENTS
Internal Revenue Service -
1970 income tax on accumulated income -
4/6/71 $2,375 48PittsburghNationalBank-
Executor's compensation 1.383 40
$3,758 88
I
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I -9-
I
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_..__..--'-'._-."--._...-.---
TR-2-A REV.9-62
SMK:rw
WILBERT F.McLEAN
EXHIBIT NO.1
PRINCIPAL -PERSONALTY
Per Paragraph Second of Will -
To:Elsie I.McLean -
1967 model Chrysler Imperial 4-door
sedan -delivered 6/17/70
-10-
$2,000 00
1
__,I -'
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF WASHINGTON
SS
ELSIE I.McLEAN,the above named accountant,being dUly
sworn according to law,deposes and says that letters testamentary
were granted to her and to Pittsburgh National Bank and Stuart E.
Murphy and advertised more than six months prior to the filing
hereof;that the disbursements shown in the account have been made
to the parties entitled thereto;that the account as stated is true
and correct as she verily believes.
Sworn and subscribed before me this ;l,~day of ~
January,1972
~·~2:;%bl~~'
1\'"....,t I ~rr-'i S
.'"'.;;-hhf'Tton l1o~Notary~';,
My Comn:';on ..xpire:.~<c",~er 29,197\
'--------------_4---.._"""""""'-_._._"'*
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~IofPi.ttsburgh..Assistant Vice President
SS
EI';Y...O:!,
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[COMMONWEALTH OF PENNSYLVANIAICOUNTYOF.WA~~INGTON
I CdAS.E.
National Bank,the within named accouFlrtant,being dUly sworn according to law,
deposes and says that the foregoing account as stated is true and correct as he
verily believes.
Sworn and subscribed before me )
this ,~/,..;;t day of i.e ec''o,.'&:'"1.d.
19 71
":;7 Ree-..L~;-'I
PITTSBURGH NATIONAL BANK
;";11 /,./By ,'",,".,"''-.;"----.........
Assistant Vice President
.iI,
IIIIIII
IIIi
Register of Wills
I do certify that I have given legal notice
to all persons concerned of the filing of the
within account in the manner prescribed by
Statute and Rule of Court,as e.vide;nc_~d Py
proofs thereof filed to No.(e:,')-J,2.:::...L
Wi tne:\~my h,nd and offiCj~l)seal this t -t.L.,
day of ',',1\~"<:'-/\,19 r~• c _u
'--0 l'''')',~L\.-<Q~_C>,_L..r LCl 'L~t',\:"t
WASHINGTON COUJ\T¥:SS
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+>\.:.CI'Cf)0 z r---+>-P b 0 ~~~""'-~~cO Ir-!E-t ~..,..
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(PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION)
sg:~~S':FR.K':F
WashingtOD,Pennsylvania
,.'......:1,
W(dl§~@Ul1 uID!IDft JR®jpl@m'
"'",....
Estate weB
The R r of Wills has granted letters,
testamentary or of administration,in the
following estates.Notice is hereby given
to all persons indebted thereto to make
payment without delay and to those hav-
ing claims or demands to present them
for settlement to the Executors or Admin-
istrators or their Attorneys.
•••••••••••••••••
)
PROOF OF PUBLICATION
In compliance with the Newspaper Advertising Act of May 16,1929,P.L.
1784 Sec.3,paragraphs (3)and (25).
COUNTY OF WASHINGTON)ss
STATE OF PENNSYLVANIA ( •
Personally appeared before me,a Notary Public in and for said County and
Commonwealth,CHARLES C.KELLER,who,being duly sworn,deposes and
says:that he is the Editor of the WASHINGTON COUNTY REPORTS,the
official legal periodical for said Washington County,published weekly having its
place of business at Washington,\Vashington County,Pennsylvania,and is act-
ing as its agent in this behalf;that the said WASHINGTON COL'NTY
REPORTS was established on March 31,1920,and was designated as the official
legal publication for Washington County,Pennsylvania,by order of the several
courts of said County,dated November 11,1920;that the printed notice or adver-
tisement attached hereto is a copy of a notice or advertisement,exactly as printed
or published,which appeared in the said legal periodical in its regular issues on the
following dates:
.........~.P.EJ.!._._9..!}.~.1 ?~.r J9.?Q ..
McLEAN,WILBERT F.,Dec'd.
Late of South Strabane Township,
Washington County,Penna.Executors:Elsie I.McLean,StuartE.Murphy and Pittsburgh National
Ban]"6 S.Main St.,Washington,Pa.
15301Attorney:Stuart E.Murphy.33 W.
Beau St.,Washington,Pa.15301
that the affiant or the corporation in behalf of which he is acting is not interested
in the subject matter of said notice or adv,ertising and t~of the(r~ations of
this affidavit as to the time'1Y char,.a!?,tr of theL:?ation1~~7J j7 L/
,.{o)r///j .I~~..................._._-_,..,;..---- ,__Editor--
Sworn to and subscribed before me this
......~..day of...._~.P..~;.!,!9l7..Q.•
...../~_ct,2Zf..d.~~
Notary Public
KATHERINE C.NICHOLAS,Notary Public
Wa~hin~ton,"'a~hington Co.,Pa.
r.ly C-:lmj·~Ln Explre8
lJovembar 1,1973
...for
..-"
O.ver -Reporter;
WASHINGTON,PENNSYLVANIA
PROOF OF PUBLICATION
e -I'
-~':...,--'
...'.
In compliance with the News,paper Advertising Act of 16 May.1929.
P.L.1784,as am~mded.
Commonwealth of Pennsylvania,County of Washington,S8:.
Personally ap·pear·ed bef·ore me.a Notary Public in and for said County
and State,R;i~.Q..~.r..g $..!G9..W~.I.L who being duly s,worn
according to law.deposes and says that he is the _..s..e.c..r.e.t.~.r.y .
of the Obslerver Publishing Company,a Plennsylvania corporation,and it·s ,
agent in this behalf;that the said Company is,the owner and publisher of j
the Observer-Reporter.succ'essor to The Washington Obs·erver.established 1
September 18,1871,and The Washington Reporter.established August 15.
1808,a daily newslpaper of general circulation,printed and published and
having its place of busines's at Washington,Washington County.Pennsyl-
vania.where it or its predecessors have been established and publishoed
cOIlitinuous'1y for more than six months prior to the publication of the notice
hereto aHached;thllit the pr.inted notice or advertisement hereto attached
is a copy of an official advertisement,official notice.legal notice or legal
advertis·ement.exactly as printed or pUblished iii.the Obs1erver-Reporter in
its regular editions on the following date or dates;
...............................Ap.ri.L..J.~1.0 and 17..,19.7.Q .
that neither th!e affiant nor the Observer Publishing Company is interestedinthe,nbject matt"0'Mid nottM 0'adyorti,ing ~d that 'U~:aUega-~;~~~~!hi'"'''devit ..to th.ti~.>73:?l:~:E'.,,~:::
EXECUTORS~NOTICE "1
.v sfatt'l"~WILBERT F.McLEAN
f ~,,;..,.....'d,.~ate of South Straban~
•."....lrt:.,.::to Washington count:t.~.
..¥',·Ihlr•..~~"Te~tatncntary upon th'~''''':e~tatlavwg been granted to)
'1"·~"n.1j"ned.notice is bereby.j.~.",,,;t'l th<;o;·.<!indebted thl!reto to'
-,nake lm:"1\t!d'--t"p<r;l-'r.,ent..,and tOt
1"'r"'-'M,vlOU c.l ,In:w QJ"deY/laAd!;'tot
]:'.fl,."",p'tnr~~\fo!":aet.tHt'ttl.~~M.·-.:'~,:lEll"j.:1.::cCl!:.',u.Sr.J'AR'1'tE~;,~\:!,1--~Y aul.\~Tlr7sal'R(,&i:.•~j'
N..toNAL 5Arllj:.EXi;:t:$J-t',Ib$Ol,.!l,P l\'~al.:':!~Teet ,.
\,'...lshtn.!r:,nn.:~~nJl'\'·t.15301 .~;,
STUART E.Mu,tPr"Y Attorl\lly33WestBeauStreeWashington,Penna.15:;01 I'T079·Fri.·3t
Sworn to and 'nb",r;;~~~:R~:;B~O
WASH It/GraN.V::.s~::r;GTON COUIHY
MY COWv1:SSION EXPIRES MAY 6.1972
,
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IN RE:ESTATE OF
WILBERT F.McLEAN,
Deceased •
PROOFS OF PUBLICATION
";'.j "0;)i~G.'_:;~:!II S'tlA
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MciLVAINE &,CARROLL.
ATTORNEYS AT..'-iA~.;
33 W,BEAU STREET
WASHING-TON,PA,
.....-r--
PROOFS OF PUBLICATION
~lt 'l~a1i nf lIan4ittgtntt
Qrnurt lBiuininu
Qrnmt nf Qrnmmntt
®rp4attn'
QrnUttty
.J
In the matter of the Audit of Account in
Estate of__...!W:!..1:!:.·:!:.1.!:!b~e:...!r:....!t~F~'----lo:M~c=-,L~e~a~n4J~{
Deceased.
TO THE AUDITLNG JUDGE:
355 of 1970No.=--=.~_
Enter ..::m::..yl--.appearance for --=E::.:x=e..=c:.:U=-t::.:O::.'.=l:_--=o=-.=f---=t:..:h.:,:e=--=a..:::b:.:o:..v!...e=--_
captioned estate.
__~=..:=,19.-11...
N.B.-Counsel shall,by separate 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 shall file a separate concise state-
ment in that regard.
j-'I :i-I'")'r I '..C.L ;,No.355 of 1970
'72 JUN 16 fif-f.11 Lf 7
In re Audit of Account in Estaite of.
RUSSi.'l .~;,i,':,HiNO
i(::GIS TEi~aF Vi ILL S
WASHINl~TON CO..PA.'
Wilbert F.McLean.
Deceased.
AUDIT
'rarripr fnr i\ppraraurr
FOR
Pittsburg1:LNational Bank,
Executor.
Frank 'C~Carroll
Attorney
~2
;"
COMMONWEALTH OF PENNSYLVANIA
COUNTY O~~LL~GHENY SS
John F.Shape,~rust Officer of Pittsburgh National Bank,
the within named accountant,being duly sworn according to law,deposes and says that
I the foregoing account as stated is true and correct as he verily believes.
and subscribed before me
../..1 ",-f-day of '(f '/
/
MARGAR~8-tiftY"'P'ubItC
pittsburch•Allezhcr;'C...",-'a.
My Commission Expiros ;un~7,Ul76
) I do certify that I have given le~al notice
)to all persons concerned of the fillng of the
)within account in the manner prescribed by
)Statute and Rule of Court,as evidenced bv
)proofs thereof filed to No.(?:?·f:'-0f::).$I
Witness my hand and official seal this /5
day of A .',?"~:,-,19"1'>
URG!I 1j.AT~OrAL BANK
I \·l \'\."•\i''''.:'.II _By
PI
l •
/
SSWASHINGTONCOUNTY
Sworn
this
19/.)
C-
,I
, / {:",!,,/,/
Register of Wills
=-=-.:
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TR~'2 REV.~'62_'.'...I ~',
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
ESTATE OF WILBERT F.McLEAN,DECEASED
FIRST AND FINAL ACCOUNT OF
PITrSBURGH NRTIONRL BRNK
AND ELSIE I.McLE~N,NOW DECEASED,FOR ELSIE
I.McLEAN,NOW DECEASED,FUND B
NO.80870-3
PITTSBURGH,PA,JUNE 24,1975
SUMMARY-------
SCHEDULE A
PRINCIPAL -PERSONALTY J
Receipts Page 3 141,199 61
Disbursements Pages 4&5 36,171 95
Balance 105,027 66
,,
SCHEDULE B
INCOME -PERSONALTY
I
Receipts Page 6 29,127 27
Disbursements Page 7 26,670 97
Balance 2,456 30
NET BALANCE 107,483 96
/'
II'
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WILBERT F.McLEAN
J •~
TR-2-A REV.9-62
THE BALANCE CONSISTS OF THE FOLLOWING:
PRINCIPAL -PERSONALTY
Short Term Investments
Ford Motor Credit Co.Demand Note 105,000 00
Cash 27 66
I i105,027 66
INCOME -PERSONALTY
Net income accrued to 4/13/75,date of
death of Elsie I.McLean and due her
I
estate 1,589 70
INetincomesince4/13/75 date of death 866 60 2,456 30
107,483 96
:
-2-
WILBERT F.McLEAN
TR-2-A REV.9-62
SCHEDULE A
PRINCIPAL -PERSONALTY
RECEIPTS
Pittsburgh National Bank,Elsie I.McLean
and Stuart E.Murphy,Executors of the
Estate of Wilbert F.McLean account
#80807-0
Assets awarded per decree dated as follows:
Stocks
I
202 shs American Cyanamid Co.
50 shs E.I.duPont deNemours &Co.Inc.
300 shs General Electric Co.
1,720 shs Gulf Oil Corp.
100 shs Libbey Owens Ford Co.
200 shs G.C.Murphy Co.
200 shs Nabisco Inc.
1,100 shs Pittsburgh National Corp.
100 shs Union Carbide Corp.
Cash
Assets Purchased
Ford Motor Credit Co.Demand Note purchased
as follows:
}-'
7,120 50
8,356 25
19,837 50
42,570 00
4,100 00
4,550 00
11,525 00
36,712 50
4,937 50
198 72 139,907 97
5/2/75
6/24/75
106,000.00
105,000.00
·1975
Apr.30
1975
June 24
Gain on Sale of Assets
Net proceeds sale 100 shares Union Carbide
Corp.sold 4/22/75 @63.125 6,229.14
Carrying value 4,937.50
Conversion of Assets Without Gain or Loss
Proceeds sale $106,000 Ford Motor Credit
Co.Demand Note @100 106,000.00
Carrying value 106,000.00
-3-
1,291 64
o 00
141,199 61
••J&i''''••J&&&it!lli==wa:::UM ;Jtiit&ZMJ"&I..&.,AiMWltiJ&iliiiE_
"
,.
- --------------------------------------------,
.!:,",
WILBERT F.McLEAN
TR-2-A REV.9-62
DISBURSEMENTS
Administrative Expenses
6,137.89
8,356.25
1973
Nov.27
Dec.10
1974
Mar.29
1975
June 16
16
16
,1974
IMar.22
I
1975
Apr.30
30
30
Postage and insurance charges re sundry
securities 5/2/75 and 5/6/75
Registered mail charges on Certificate of
Deposit and check
Frank C.Carroll
Final fee for settling estate of Wilbert
E.McLean
I
Internal Revenue Service
1973 federal income tax on capital gains
Clerk of Orphans'Court Division
Filing this account
Frank C.Carroll
Attorney's fee
Pittsburgh National Bank
Trustee's compensation
!LOSS on Sale of Assets
Net proceeds sale 50 shares Gulf Oil Corp.
at 23.25 1,134.85
Carrying value 1,237.50
INet proceeds sale 50 shares E.I.duPont
deNemours &Co.Inc.sold 4/22/75
@124.375
Carrying value
Net proceeds sale 300 shares General Electri
Co.sold 4/22/75 @46.25 13,669.94
Carrying value 19,837.50
~et proceeds sale 1,670 shares Gulf Oil
Corp.sold 4/22/75:1,600 @19.625 and
70 @19.50 32,250.36
Carrying value 41,332.50
6 05
1 56
335 50
790 32
185 00
625 00
900 00
102 65
2,218 36
6,167 56
9,082 14
2,843 43
30 ~et proceeds sale 100 shares
Ford Co.sold 4/22/75 @
16.875
Carrying value
Libbey Owens
1,650.13
4,100.00 2,449 87
30
30
May 2
Net proceeds sale 200 shares G.C.Murphy
Co.sold 4/22/75 @13.25 2,578.80
Carrying value·4,550.00
Net proceeds sale 200 shares Nabisco Inc.
sold 4/22/75 @33.00 6,483.86
Carrying value 11,525.00
Net proceeds sale 202 shares American
Cyanamid Co.,Com.sold 4/22/75:200
@27.75 and 2@27.875 5,499.90
Carrying value 7,120.50
-4-
1,971 20
5,041 14
1,620 60
)
WILBERT F.McLEAN
TR-2-A REV.9-62
May 2 Proceeds sale 1,100 shares Pittsburgh
National Corp.,Com.sold 4/24/75
@29.125 32,037.50
Carrying value 36,712.50 4,675 00 33,328 52
36,171 95
i
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I
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J
-5-
)
WILBERT F.McLEAN
TR·2-A REV.9-621
SCHEDULE B
INCOME -PERSONALTY
I
RECEIPTS I
Income accrued and collected to 4/13/75 I
IdateofdeathofElsieI.McLean
Pittsburgh National Bank,Elsie I.McLean
and Stuart E.Murphy,Executors Estate
of Wilbert F.McLean,account #80807-0
Cash awarded per Decree dated 16,597 06 I
IDivi.dends
I
I
~erican Cyanamid Co.
202 shares 9/28/73 to 3/31/75 510 05
E.I.duPont deNemours &Co.Inc.
50 shares 9/12/73 to 3/14/75 500 00
General Electric Co.
300 shares 10/25/73 to 1/27/75 720 00
I 300 shares 4/25/75 120 00
'Gulf Oil Corp.
1,720 shares 9/6/73 to 3/6/75 4,648 75
lLibbey Owens Ford Co.
100 shares 9/15/73 to 3/17/75 400 00
i G.C.Murphy Co.
I
200 shares 9/1/73 to 3/3/75 420 00
lNabisco Inc.
200 shares 10/10/73 to 4/10/75 805 00
Pittsburgh National Corp.
1,100 shares 10/1/73 to 4/1/75 3,102 00
Uni.on Carbide Corp.
100 shares 9/4/73 to 3/3/75 382 50 11,608 30
28,205 36
~ncome since 4/13/75 date of death of Elsie
I.McLean
~nterest -Short Term Investments
Pord Motor Credit Co.Demand Note
106,000 to 6/24/75 921 91
29,127 27
!
-6-
""'_JiaLn:aaxa&&1!&MGM&kitliM&Wii,&,.QW·£.Etx.:aMt&,au=~
--------------
.-).,4 ,...'"}...'-,..~--,....
WILBERT F.McLEAN
TR-2-A REV,9-62[
DISBURSEMENTS
Disbursements to 4/13/75,date 'of death
of Elsie I.McLean
I
I
I Penna.Department of Revenue
1973 and 1974 Penna.Fiduciary Income Tax
paid 3/29/74 and 3/25/75 21 00
Fee for preparation of 1973 Penna.Fiduciary
Income Tax paid 7/29/74 20 00
,Trustee's compensation
I On Principal -1/4 of 1%on current market
I
value per annum I
2/15/74 and 2/14/75 386 45 I
On Income 696 50 1,123 95
Distribution
Elsie I.McLean
Income distribution
2/15/74 to 2/14/75 7,284 95
1973
Nov.21 Pittsburgh National Bank,Fifth Avenue
Office
Cash to apply toward purchase of a five
year $25,000.-Certificate of Deposit
with Pittsburgh National Bank 18,206 76 25,491 71
26,615 66
Disbursements since 4/13/75 date of death
of Elsie I.McLean
Trustee's compensation 55 31
26,670 97
SD:sc -7-
....a_.U&i&&1iJ.._iWD %&ISM·a,znu
r------I'I
I
t...·CO~~ONWEALTH OF PENNSYLVANIA
.COUNTY OF ALLEGHENY SS
John F.Shape,~rust Officer of Pittsburgh National Bank,
the within named accountant,being duly sworn according to law,deposes and says that
the foregoing account as stated is true and correct as he verily believes.
Sworn and subscribed before me
this ~/•/-day of/·~
19/-,>I
"-
)l(.I(.IIIII...It.t:I_~l l I /.'_l t <V.,.,...,--_:..----
,I._NQt~ry,Public
..II ,...(\.~~I·H _,
PITTS~URGH{N,AfIONAL
!:'\, \ I 'By '\I •
BANK
P;tt,tlVg1,~,
My CO"1mission ExprlJ,S Jun~7,1976
WASHINGTON COUNTY:5S
) I do certify that I have given legal notice
)to all persons concerned of the filing of the
)within account in the manner prescribed by
)Statute and Rule of Court,as evidenced by
)proofs thereof filed to No.(/'1 -;-S ;).~I
Witness my hand and official seal this
day of ,,<~,<'i-7 ,19 '/5-
I
Register of Wills ;J-'7
rv
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!•-----------------------------------------------,
TR·2 REV.ij·62
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
ESTATE OF WILBERT F.MC LEAN,DECEASED
FIRST AND FINAL ACCOUNT OF
PITTSBURGH NATIONAL BANK AND
ELSIE I.MC LEAN,NOW DECEASED,TRUSTEES UNDER WILL FOR
ELSIE I.MC LEAN,NOW DECEASEQ,FUND A
NO.80869-8
PITTSBURGH,PA.JUNE 24,1975
SUMMARY
SCHEDULE A
PRINCIPAL -PERSONALTY
Receipts Page 3
Amount transferred from
Income-Personalty
Disbursements Page 4
Balance
SCHEDULE B
110,888.95
1,320.90 112,209 85
.15,914 79
96,295 06
Receipts
INCOME -PERSONALTY
Page 5 20,560 38
Disbursements Page 6
Amount transferred to
Principal -Personalty
Balance
NET BALANCE
19,731.66
54.51 19,78617
774 21
..••97,069 27
WILBERT F.MC LEAN
TR-2-A REV,9-62
THE BALANCE CONSISTS OF THE FOLLOWING:
PRINCIPAL -PERSONALTY
Short Term Investments
Ford Motor Credit Co.
Demand Note 96,000 00
Cash 295 06
96,295 06
INCOME -PERSONALTY
Net income accrued to 4/13/75,date of
I
death of Elsie I.McLean -cash deficit (79 86 )
Net income since 4/13/75 854 07 774 21
97,069 27
I
I
II
,.-
-:2--
=''''',.1'.'__=.",__=_=z,-=_U&&1&&
TR-2-A REV.9-62
WILBERT F.MC LEAN
SCHEDULE A
PRINCIPAL -PERSONALTY
RECEIPTS
Pittsburgh National Bank,Elsie I.McLean
and Stuart E.Murphy,Executors Estate of
Wilbert F.McLean Account #80807-0
Assets awarded per Decree dated 6/16/72 at
No.63-70-355,as follows:
Stocks
198 shs American Cyanamid Co.
440 shs American Telephone &Telegraph Co.
I 491 shs Cyclops Corp.
200 shs Dresser Industries Inc.
100 shs Equitable Gas Co.
600 shs United States Steel Corp.
268 shs General Motors Corp.
Cash
Assets Purchased
6,979 50
18,810 00 I
9,820 00
\7,450 00
3,200 00
18,150 00
20,699 50
25 47 85,134 47
Ford Motor Credit Co.Demand
purchased as follows:
5/2/75
6/24/75
Notes,
97,000.00
96,000.00
Gain on Sale of Assets
1975
Apr.30 Net proceeds sale
&Telegraph Co.
@ 49.375
Carrying value
440 shs American Telephon
sold 4/22/75
21,385.41
18,810.00 2,575 41
30 Net proceeds sale 200 shs Dresser Industrie
Inc.sold 4/22/75 @ 55.00 10,828.32
Carrying value 7,450.00 3,378 32
30 Net proceeds sale 600 shs United
Steel Corp.sold 4/22/75
@ 63.125
Carrying value
States
37,435.00
18,150.00 19,285 00
515 75
May 1 Net proceeds sale 491 shs Cyclops Corp.
Com.sold 4/22/75:400 @ 21.50 &
91 @ 21.375 10,335.75
Carrying value 9,820.00 1-------+---+1 25,754 48
1975
June 24
Conversion of Assets Without·Gain or Loss
Proceeds sale $97,000 -Ford Motor Credit
Co.Demand Note @ $100 97,000.00
Carrying value 97,000.00
Amount transferred from Income-Personalty
o 00
110,888 95
1,320 90
112,209 85
IWILBERT F.MC LEAN
TR-2-A REV,9-62
DISBURSEMENTS
Administrative Expenses
Postage and insurance charges re sundry
securities,5/2/75 &5/6/75 ~51
Expenses re maintenance and preservation 0
property situate Bud &Janet Street,
Washington,Pennsylvania
Bell of Pennsylvania
Service -4/14/75 10.9~
West Penn Power Co.
I Service -4/14/75 12.4L 23 36
1975
!June 24 Clerk of Orphans'Court Division
Filing this account 166 00
24 Frank C.Carroll
Attorney's fee 600 00
Pittsburgh National Bank
Trustees compensation
Annual principal compensation
1%on current market value
2/14/75
Termination -E/24/75
at 1/4 of
218.4~
925.0C 1,143 47 1,938 34
1975
Apr.30
Loss on Sale of Assets
Net proceeds sale 100 shs Equitable Gas
Co.sold 4/22/75 @ 28.25 2,767.7;
Carrying value 3,200.0C 432 23
30 Net proceeds sale 268 shs
Corp.sold 4/22/75:200
68 @ 43.00
Carrying value
General Motors
@ 43.125
11,345.Ti
20,699.50 9,353 73
May 2 Net proceeds sale 198 shs
Co.,Com.sold 4/22/75:
98 @ 27.875
Carrying value
American Cyanamic
100 @ 27.75
5,411.01
6,979.5C 1,568 49 11,354 45
14 Pennsylvania Department of Revenue
1975 Estimated personal income tax
1974 Individual income tax
fc ..
,727 00
1,806 00
85 00
4 00 2,622 00
15,914 79
Distribution
Internal Revenue Service
Estimated 1975 Tax Declaration voucher
individuals -_
1974 U.S.Individual Income Tax
1975
Apr.14
-=4-
TR-2-A REV.9-62
WILBERT F.MC LEAN
SCHEDULE B
INCOME -PERSONALTY
RECEIPTS
Income accrued and collected to 4/13/75
date of.death of Elsie I.McLean
Pittsburgh National Bank,Elsie I.McLean &
Stuart E.Murphy,Executors Estate of
Wilbert F.McLean account #80807-0
Cash awarded per Decree dated 6/16/72
at No.63-70-355 10,099 20
I Dividends
American Cyanamid Co.
198 shs 9/28/73 to 3/31/75
American Telephone &Telegraph Co.
440 shs 10/1/73 to 4/1/75
Cyclops Corp.
491 shs 9/28/73 to 3/31/75
Dresser Industries Inc.
200 shs 9/17/73 to 3/17/75
I Equitable Gas Co.
100 shs 9/1/73 to 3/3/75
General Motors Corp.
268 shs 9/10/73 to 3/10/75
U.S.Steel Corp.
600 shs 9/10/73 to 3/10/75
Income collected since 4/13/75,date of
death of Elsie I.McLean
Dividends
Equitable Gas Co.Com.
100 shs 6/2/75
Interest -Short Term Investments
499 95
2,446 40
1,546 65
490 00
420 00
1,929 60
2,220 00 1+-_--=-9~,.=...5.=...5.::.2__+.::..6.=...0_+1
19,651 80
65 00
Ford Motor Credit Co.Demand Note
$97,000 to 6/24/75
-5-....,
843 58 908 58
20,560 38
80869-8+..,.i;..
.~
)In t1]t Qtuurt uf Qtutttutnn 'ltas nf IItts4iuutnn Qtnunty.
Iftnnsylttttniu <l'rp4ttns9 Qtuurt iittisinn
J
ESTATE OF
~mBERT F.MC 1EAJ..~,Deceased
for
ELSIE I.HC 1EAJ.\l,now-deceased
355 of 1970No._
In the matter of the First and Final
Accountof Pittsblrrgh National Bank and
Elsie I.McLean,now deceased,Co-Trustees
FUND "A"
ADJUDICATIc:>N ~D DECREE
An now September I r~.,19l..!i...-,this matter came on for hearing,
al,Jdit and distribution of this session and testimony token;an'd thereupon,upon due consideration
theregf of the6balance for distribution in the hands of the Accountant is determined to be
$9 ,305.7t .and the 'account is accordingly confirmed;and it is ordered,
adjudged and decreed that the said balance be paid,out by the Accountant in accordance with the
schedule of distribution hereto attached and made a part hereof,unless exceptions hereto,be filed
SeC.reg.or an appeal be taken herefrom sec.leg.
.
~..'~..,.../I?YA..COUR~...,
J.SCHEDULE OF DISTRIBUTION
petitionBalqnceper~I
Balance ·1
Deduct Clerk's Costs &Receipts,~1
Attorney F_r_a_nk_C_a_r_r_o_ll 1
TO:Pittsburrp National Bank,Surviving Trustee under
Will of Wilbert F.McLean,deceased,for Elsie I.
HcLean,now-deceased,Fund~."A",#30869-8
Cash suspended for a period of 8 months pending
settlement of Federal Estate Taxes in the Estate
of Elsie I.McLean,deceased
TO:Jennie McLean Beauma.rriage -1/4 of 1/2 share
Principal -Personalty
Cash
Income -Personalty
Cash
'ID :~vallace L.McLean -1/4 of 1/2 share
Principal -Personalty
Cash
Income -Personalty
Cash
'ID:l1ildred H.Morrison -1/2 of 1/4 of 1/2 share
Principal -Personalty
Cash
Income -Personalty
Cash
'ID:James M.Hall -1/2 of 1/4 of 1/2 share
Principal -Personalty
Cash
Income -Personalty
Cash
8,913.88
249.34
8,913.88
2/+9.34
4,456.94
124.67
4,456.94
124.67
$98,305.76
$98,305.76
25,000.00
9,163.22
9,163.22
4,581.61
4,581.61
;,•
\'
4
355 of 1970No.~::..--_
In the mQtte'rof the First and Final
'Account of Pittsburgh National Bank
and Elsie I.McLean,now deceased,
".-Co-Trustees
of Estate of WILBERT F.McLEAN,Deceased
FOR
ELSIE I.McLEAN,rto~'deceased
Fund "A"
1\.hjlWirntinu nub i1trrt'~
..
-ra
ttl tl~"Sl4
Frank C.Carroll,Es~~r~-,I f
33 W.Beau Street \J "_.1"t 1 :.::r'
Washington.Pennsylyania 15301
41//Sl
~~~:
\
der Berthold -1/2 of 1/4 of 1/2 share
rincipal -Personalty
Cash 4,456.94
ncome -Personalty
Cash 124.67 4,581.61
nd Berthold -1/2 of 1/4,of 1/2 share
rincipal -Personalty
Cash 4,L!56.94
ncome -Personalty
Cash 124.67 4,581.61
1 B.Postelthwait -1/7 of 1/2 share
incipal -Personalty
Cash 5,093.65
ncome -Personalty
Cash 142.48 5,236.13
B.Moore -1/7 of 1/2 share
rincipal -Personalty
Cash 5,093.65
ncarne -Personalty "
Cash 142.48 5,236.13
G.Moore -1/7 of 1/2 share
rincipal -Personalty
Cash 5,093.65
ncome -Personalty ,,'
Cash 142.48 '5,236.13
M.Moore -1/7 of 1/2 share.
rincipal -Personalty
5,O9~,65Cash
ncome -Personalty .,
Cash 142.48 5,236.13
A.Moore Whiternan -1/7 of 1/2 share
rincipal -Personalty
Cash 5,093.65
ncome -Personalty
Cash 142.48 5,236.13
rd F.Moore -1/7 of 1/2 share
rincipal -Personalty
Cash 5,093.65
ncome -Personalty
Cash 142.48 5,236.13
a Sizemore -1/6 of 1/7 of 1/2 share
rincipal -Personalty
Cash 848.94
ncome -Personalty
Cash 23.74 872.68
Moore -1/6 of 1/7 of 1/2 share
rincipal -Personalty
Cash 848.94
ncome -Personalty
Cash 23.74 872.68
s Moore -1/6 of 1/7 of 1/2 share
rincipal -Personalty
Cash 848.94
nCOrne -Personalty
Cash 23.74 872.68
.
Page Two
\
I
I
I
I
I
I
'ill:Raymo
P
I
I
'ID:Paul
P
I
'ID:Haze
Pr
I
I
'ill:Ruth
P
'ID:Howa
P
'ID:Twil
P
TO:Alexan
P
'ID:Jame
P
TO:Earl
P
'ill:Frank.
P
TO:Wray
P
t
~;:>
!
N~355 of 1970
In the matter of the
First and Final
Account of Pittsburgh National Bank
and Elsie I.McLean,now deceased,
Co-Trustees
of Estate of WILBERT F.McLEAN,Deceased
FOR
ELSIE I.McLEAN,now deceased
Fund "A"
j\~ju~iratinu aoo irrrrr
Page Two
Frank C.Carroll,Esquire
~2
rie Fawler -1/6 of 1/7 of 1/2 share
incipal -Personalty
Cash 848.94
come -Pers~alty
Cash 23.75 872.69
Tappner -1/6 of 1/7 of 1/2 share
incipal -Personalty
Cash 848.94
come -Personalty
Cash 23.75 872.69
d Moore -1/6 of 1/7 of 1/2 share
incipal -Personalty
Cash 848.94
come-Personalty
Cash 23.74 872.68
.',.
$98,305.76
Page Three
In
In
In
TO:Carol
Pr
TO:Marjo
Pr
TO:Ronal
Pr
iii,t "-
•
"
No.355 of 1970
In the matter of the First and Final
Account of Pittsburgh National Bank
and Elsie I.McLean,now deceased,
Co-Trustees
of Estate of WILBERT F.McLEAN,Deceased
FOR
ELSIE 1.McLEAN,.now deceased
Fund "A"·
l\bltroitattnu aM l:rtr:r:r
Page Three
Frank C.Carroll,Esquire
~2
#80870-3
~n t4~QInurt uf QIummnn 'l~ttli nf mUli4iugtnn QIuunty.
'~nn1iylttuniu (Orp4unli·,C!!nurt iitti.ainn
JI
ESTATE OF
WILBERT F.MC 1..EAJ.l\J,deceased
for
ELSIE I.Me LEAN,now deceased
355 of 1970No._
In the matter ofthe First and Final
Account of Pittsburgh National Bank and
Elsie I.McLean,now deceased,Co-Trustees
FUND "B"ADJUDICATI~N AND DECREE
An now September /rL ,19.13-,this matter came on for hearing,
audit and distribution of this session and testimony taken;and thereupon,upon due consideration
theref6g>f8~bQlance for distribution in the hands of the Accountant is determined to be
$,.5r,and the account is accordingly confirmed;and it is ordered,
adjudged and decreed that the said balance be paid out by the Accountant in accordance with the
schedule of distribution hereto attached ,and made a part hereof,unless exceptions hereto,be filed
sec.reg.or an appeal be taken herefrom sec.leg.
~,B coum,,~~J.
SCHEDULE OF OISTRIBUTION
peEl.El.on
Balance per ~'------'-I $108,838~57
Balance $108,838.57
Deduct Clerk's Costs &Receipts
Attorney Frank Carroll
TO:Pittsburgh National Bank,Surviving Trustee under
\4Jill of Wilbert F.McLean,deceased,for Elsie I.
McLean,now deceased,Fund "B",#80870-3
Cash suspended for a period of 90 days pending
detennination of Permsylvania Transfer IOOer-
tance Tax liability 30,000.00
'ID:J ermie McLean Beaumarraige -1/4 of 1/2 share
Principal -Personalty
Cash 9,380.33
Income -Personalty
Cash 474.49 9,854,.82
'ID:Wallace McLean -1/4 of 1/2 share
Principal -Personalty
Cash 9,380.33 ,
Income -Personalty
Cash 474.49 9,854.82 ~
TO:Mildred H.Morrison -1/2 of 1/4 of 1/2 share ~
Principal -Personalty ,
1
Cash 4,690.17
Income -Personalty
Cash 237.24 4,927.41
'ID:James M.Hall -1/2 of 1/4 of 1/2 share
Principal -Personalty
Cash 4,690.17
Income -Personalty
Cash 237.24 4,927.41
.-J•
"i •
{~:.
.,.
'.
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'..
";',".
'.-,;-;
·r:
No..355 of 1970
.In the matter of the First and Final
:",
'A~cou~tof _Pittsburgh National Bank
and Els~~r.McLean,now deceased,
C6...,1'rus tees
of Estate of WILBERT F.MC LEAN,Deceased,
FOR
~.
ELSIE r.·Me LEAN,now deceasedFUND,"B"..'
A~juhiratinn aub Jilttr:r:r
-
'(.
Frank C.Carroll,Esquire
.33 W.Beau Street
'Was!:ington,Perm~ylvan~a 15301
~2
lexander Berthold -1/2 of 1/4 of 1/2 share
Principal -Personalty
Cash 4,690.17
Income -Personalty
Cash 237.24 4,927.41
yrnond Berthold -1/2 of 1/4 of 1/2 share
Principal -Personalty
Cash 4,690.17
Income -Personalty
Cash 237.24 4,927.41
zel B.Postelthwait -1/7 of 1/2 share
Principal -,Personalty
Cash 5,360.19
Income -Personalty
Cash 271.14 5,631.33
aul B.Moore -1/7 of 1/2 share
Principal -Personalty
Cash 5,360.19
Income .-Personalty
Cash 271.14 5,631.33
rank G.Moore -1/7 of 1/2 share
Principal -Personalty
Cash 5,360.19
,Income '";'Personalty .(.,-
ICash271.14 5,631.33
arl M.Moore -1/7 of 1/2 share
Principal -;Personalty
Cash 5,360.19
Income -Personalty
Cash 271.14 5,631.33
lith A.Moore Whiteman -1/7 of 1/2 share
Principal -Personalty
Cash 5,360.19
Income -Personalty
Cash 27l.1L~5,631.33
award F.Moore -1/7 of 1/2 share
Principal -Personalty
Cash 5,360.19
Income -Personalty
Cash 271.14 5,631.33
'la Sizemore -1/6 of 1/7 of 1/2 share
Principal -Personalty
Cash 893.37
Income -Personalty
Cash 45.18 938.55
ay Moore -1/6 of 1/7 of 1/2 share
Principal -Personalty
Cash 893.37
Income -Personalty
Cash 45.19 938.56
ames Moore -1/6 of 1/7 of 1/2 share
Principal -Personalty
Cash 893.36
Income -Personalty
Cash 45.19 938.55
i
Page Two
TO:Wr
TO:J
TO:H
TO:R
TO:E
TO:F
TO:Ha
TO:Ra
W:Twi
TO:P
TO:A
•.fT'.~"1;
"...~
p.,.,-"
:,r:
itJ
I'1,!
No..355 of 1970
In the matter of the i
First and Final·,
.
Account of Pittsburgh Natio~l Bank;;~d
~;;:..
Elsie I.MCLean,now deceased,CO~Trustees
of Estate of"Wll..BERT F.MC LEAN,.decased,
for
ELSIE 1.MC LEAN,now deceased
FUND "B"
i\~\u~iratinu aoo m~rr~~
Page Two
Frank C.Carroll,Esquire
~2
..........."..
TO:Marjorie Fowler -1/6 of 1/7 of 1/2 share
Principal -Personalty
Cash 893.36
Income -Personalty
Cash 45.19 938.55
TO:Carol Tappner -1/6 of 1/7 of 1/2 share
Principal -Personalty
Cash 893.36
Income -Personalty
Cash 45.19 938.55
TO:Ronald Moore -1/6 of 1/7 of 1/2 share
Principal -Personalty
Cash 893.36
Income -PersOnalty
Cash 45.19 938.55
$108,838.57
Page Three
..)
i •,
No.355 Of 1970
In the matter of the First and Final
Account of Pittsburgh National Bank and
Elsie I.McLean,now deceased,Co-Trustees
of Estate of WILBERT F.MC lEAN,deceased
FOR
ELSIE 1.MC lEAN,now deceased
FUND liB"
Abjubirntinu nM IIrrrrr
Page Three
Frank C.Carroll,Esquire
~2
1
-----~--~--"------------------'PII 1 ""?iii .-TSP'll i8~
j
II Form for Guardian or Trustee
'rtUinn ~ur Au~U
lin IDl1r (@rpl1an!i~Olnurt of lJuu1]tngtnn alnunty
WILBERT F.Me LEAN,Estate of..
Deceased
For ~~~.:~~.!~~~.~~~.~~.~.
Fmd "A"
minor-incompetent-life tenant
Filed at No..}:?:?of 19~.zP
. .Pittsburgh National Bank and ElsieFIducIary..
1.McLean,now deceased,Co-Trustees..
Place o~record Washington County,Permsylvaniaofappolntment...
McLean
First and Final Accomt of Pittsburgh National Bank,Elsie I.McLean and
Stuart E.Murphy,Co-Executors of the Estate of Wilbert F.McLean,filed
December 13,1971,Supplements dated February 9,1972,December 15,1972 and
Reason for fili~~tac~6UI~??.~.:D.eath Q.f..E.ls.ie...J.,~.SID Lif~..:r.~t.9ng QQ:.11JJ§t.gg QD .
April 13,1975.
Date of tt;ist.March 10,1970 -date of death of Wilbert F.or guardIanshIp .
If there have been former accounts
filed in this estate,list:
All persons having any interest,vested or contingent (including claimants),in the fund now before the Court,
with the nature of their interests are:
Please see attached sheet.
All of said parties have received notice as required by the Court Rules except as follows:
Written Notice dated and mailed August 15,1975,copy attached hereto.
The fund now before the Court is subject to the following taxes:Federal Estate Tax.As the
tax clause in the Will of Elsie I.McLean,a copy of which is attached hereto,
does not provide for the payment from her estate of the Federal Estate Tax
attributable to property passing by reason of a nonexercise of a power of
appoint::rrElt,the portion of Federal Estate Tax attributable to this ftmd
will hav.:e to be.bourne hy the nmd..... .Set forth any legaf problems reqUIrmg adjuarcatlOn oyilie Court or dIffIculties that must be met m dIstribution:
Under the terms of the Will of Wilbert F.McLean,Elsie 1.McLean was
given a general testarnentary power of appointment over the corpus of
this ftmd.This power was not exercised by the Will of Elsie I.McLean
dated December 12,1973,a copy of which is attached hereto,and therefore,
the balance remaining in this Trust will be distributable mder the provisions
of paragraph I.,B.,2.of the Will of Wilbert F.McLean.
As this ftmd will be subject to Federal Estate Tax,Your Petitioner requests
that Your Honorable Court suspend from distribution the sum of $25,000.00
to provide a ftmd to pay for the pro rata share of Federal Estate Tax
attributable to this ftmd due to the death of Elsie I.McLean,for a period
of eight (8)nxmths or mtil such time as Pittsburgh National Bank,
Executor of the Estate of Elsie 1.McLean,deceased,has received clearance
from the Internal Revenue Service,whichever is sooner.The Federal Estate
Tax Return is clue to be filed no later that April 13,1975.
This ftmd,as it now passes to collateral heirs,is subject to additional
Permsylvania Transfer Inheritance Tax as the Executors of the Estate of
Wilbert F.McLean,deceased,paid Inheritance Tax at the rate of six (6)per
cent on this ftmd,and as it now passes to collaterals,the rate of tax
applicable is fifteen (15)per cent.However,paragraph SEVENIH of the Hill
of Wilbert F.McLean,deceased,provides that the additional tax will be
paid from his residuary estate and as such will be charged against the
Fmd "B"Trust rather than this ftmd.
i
Balance for distribution per account,Principal
Income
$9..§.,..?9..?.:..Q.f?..
774.21$.
Additional debits not shown in account:
(Indicate whether income or principal)
Principal
9-10-75 Proceeds sale $96,000 ~ord Motor Credit Co.
Demand Note at $ioo.oo
I:.~oR ~~\-:-
'..
.,
$96,000.00,:.
C.V.96,000.00 0.00
9-10-75 Refund amount overcharged for filing
First and Final Account
Income
9-10-75 Interest received on $9q,000 Ford Motor
Credit Co.Demand Note to 9-10-75
Total additional debits
16.00
1351.58
$1.3.6.7..,..5.$...
20.00
15.00
81.09
15.00
Transaction charge on sale of Short Term
Investments
Fee for preparation &filing of 1974 Pa.Fiduciary
Income Tax Return
Transaction charge on sale of Short Term Investments
Trustee's compensation on income
9-10-75
9-10-75
8-1-75
Additional credits not shown in account:
(Indicate whether income or principal)
Income
6-25-75
Balance fpr distribution
Total additional credits
Principal $?{.t~.!!.:.9.?...
Income $l".9.9.~.:.l.Q ..
Total $2~U9..?:..?.?..
$J.n..~.Q.9........................
If the balance for distribution is not in cash,list items held in kind with carrying value designated,and if this is
a distribution account,file elections to take in kind for all items so listed:
"
':".''-.-,,".-.
-.~'
Jennie McLean Beaumarriage -sister
Wallace L.McLean -brother
Flora McLean Hall -deceased sister
Issue:Mildred H.Morrison
James M.Hall
Edith McLean Berthold -deceased sister
Issue:Alexander Berthold
Raymond Berthold
Hazel B.Postelthwait -sister-in-law
Paul B.Moore -brother-in-law
Frank G.Moore -brother-in-law
Earl M.Moore -brother-in-law
Ruth A.Moore Vfuiteman -niece
Howard F.Moore -nephew
Helen Moore -deceased sister-in-law
Issue:Twila Sizemore
Wray Moore
James Moore
Marjorie Fowler
Carol Tappner
Ronald Moore
.~":-.
-.
-'.,
:.-_-.:.l-of 1.residue42:'-;";-i of !It
~of 1 of J..residue42~of !of .l ..
2
J.of !of 1 ,.
2 21.of !of.1..It
2 2
1/7 of A residue2
1/7 of ~It
1/7 of 1.fI
2
1/7 of ~residue
1/7 of .~i,
··1/7 of !residue
1/6 of 1/7 of 1..residue2
1/6 of 1/7 of !..
1/6 of 1/7 of i I.
1/6 of 1/7 of !"
1/6 of 1/7 of !It
1/6 of 1/7 of .l It
2
,,..
I
~,'.
~------------
ASSOCIATE
ROGER J.GAYDOS
-.,":,~
LAW OFFICES
FR'ANK C.CARROLL
A PROFESSIONAL CORPORATION
WASHINGTON.PENNSYLVANIA
15301
33 WEST BEAU STREET
August 15,1975
AREA CODE -612.
225·9930
I
TO THE LEGATEES OF
THE ESTATE OF WILBERT F.McLEAN,DECEASED
ORPHAJ.'lS I COURT DIVISION-COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PA.
NO.355 of 1970
NOT ICE
PLEASE be advised that the first and Final Accounts of Trust Fund n A"
and Trust Fund "B"inthe'above-entitled estate have been filed,and the
Court has set Wednesday,September 10,1975,at 9:30 o'clock a.m..p in
the Orphans'Court Room,Washington County Court House,Washington,
Pennsylvania,as the time and place for the audit of the same,at which
time and place you may appear if you so desire;however,it is not
necessary that you attend.
rh
NOTICES MAILED TO:
Zt;~~nk C.Carroll
Mrs.George N.Beaurnar{age,109 Liberty Ave.,Santa Cruz.Cal.95060
Wallace L.McLean,1131 Harding Ave.,Bridgeville,Pa ..15017
Mrs.Boone H.Morrison,333 Wilson Ave.,Washington.Pa.15301
James M.Hall,Apt.Z07,85 Leonard Ave.,Washington,Pa.15301
Alexander Berthold;2803 Crane Creek Road,Boise,Idaho 83702
Raymond Berthold,8824 N.12th St.,Phoenix,Arizona 85016
Mrs.Hazel Postethwait,R.D.6,Washington,Pa.15301
Paul Moore,325 McGovern Road,Houston,Fa.15342
Frank Moore,36 Grove St.,Waterloo,N.Y.13165
Earl Moore,880 Bud St.,Washington,Pa.15301
Howard Moore,104 Oak Spring Road,Washington,Pa.15301
Mrs.Ruth Whiteman,23158 David St.,East Detroit.Michigan 48021
Twila Sizemore,641 Range Drive,Olympia,Washington 98501
Wray Moore,1639 State Road,Orner,Michigan 4874,9
James Moore,1430 E.Pearl,Hazel park,~lichigan 48030
Marjorie Fowler,6614 North Ridge West,Geneva,Ohio 44041
Carol Tappner,1406 Donald St.,Royal Oak,~lichigan 48067
Ronald Moore,24058 Grange,Mt.Clemens,blichigan 48043
(1/16)
(1/16)
(1/16)
(1/16)
(1/14)
(1/14)
(1/14)
(1/14)
(1/14)
(1/14)
(1/84)
(1/84)
(1/84)
(1/84)
(1/84)
(1/84)
(1/8)
(1/8)
1/6 of 1/7 of 1/2 of residue
1/6 of 1/7 of 1/2 of residue
1/6 of 1/7 of 1/2 of residue
1/6 of 1/7 of 1/2 of residue
1/6 of 1/7 of 1/2 of residue
1/6 of 1/7 of 1/2 of residue
1/2 of 1/4 of 1/2 of residue
1/2 of 1/4 of 1/2 of residue
1/7 of 1/2 of residue
1/7 of 1/2 of residue
1/7 of 1/2 of residue
1/7 of 1/2 of residue
1/7 of 1/2 of residue
1/7 of 1/2 of residue
$25,000.00
1/4 of 1/2 of residue
1/4 of 1/2 of residue
1/2 of 1/4 of 1/2 of residue
1/2 of 1/4 of 1/2 of residue
Set forth accountants suggestion as to manner and form of distribution to be made,awards to be stated in pro-
portIOns unless specific amounts or items are designated by instrument under which estate is being distributed:
Pittsburgh National Bank,Trustee,suspension of funds for
Federal Estate Tax liability
•Jermie McLean BeatmJarriage -sister
Wallace L.McLean -brother
Flora McLean Hall -deceased sister
ISSUE:Mildred H.Morrision
James M.Hall
Edith McLean Berthold -deceased sister
ISSUE:Alexander Berthold
Raynnnd Berthold
Hazel B.Poste1thwait -sister-in-law
Paul B.Moore -brother-in-law
Frank G.Moore -brother-in-law
Earl M.Moore -brother-in-law
Ruth A.Moore Whiteman -niece
Howard F.Moore -nephew
Helen Moore -deceased sister in law
ISSUE:Twi1a Sizemore
Wray Moore
James Moore
Marjorie Fowler
Carol Tappner
Ronald Moore
ALLEGHENY
COUNTYOF~,
COMMONWEALTH OF PENNSYLVANIA,
The above named Fiduciary or representative thereof,And your petitioner will ever pray,etc.
being duly ~m doth depose and say that the
facts set forth in the foregoing petition are true to the PITTSBURGH NATIONAL BANK
best of ~§y':9.-~.:.~knowledge and belief....
....................................to and subscribe before me ---B ~~Trus Off'.2 a /71J !..:::.~.:::..
ThIS )}a:;..:~..~;:;,;l.~19~-.'Jo F.hap
Signature of Officer..'..""."'V:"",,"if'~.....
Title of Officer ..
:."":·~i~.."MARGARET D.GIES,Notary Public
Office expires..;~ttt5bUf!lh JlJJ.egheny...C.o.W}.ty"'..('.~,.
.-My Commission Expires June 7.1976
'"
~
':
;,
'rtitinu &ur i\ullit
IN THE
ORPI-IANS'COURT
OF WASHINGTON COUNTY1
" 1
FORM;USED FOR GUARDIAN-INCOMPETENTS
-OR TRUSTEES
:1 •j~;No J.2:?of ~..J.9.70,
ESTATE OF !.'!.D.:1?~~f..:~~!..
Deceased
FOR.~!.~.~~~.:~~~.?~~4.~.~~~.~.~.9.:?..
Fl.ID.d "A"
minor-incompetent-life tenant
PITTSBURGH NATIONAL BANK,
Surviving Trustee........:.~.
;-~
Couns"til fbr ,the accountant shall submit herewith the
."following,if pertinent:
1.Will or trust instrument-attested.
2.Inventory.
S.Signed elections of items to be taken in kind-
if distribution account.
4.StipulatioI).or certificate by minor approving
account.
5.Praecipe for those represented.
6.Brief-for any question of law raised.
FrankC.Carroll,Esquire
Counsel for accountant.
~2
,'
,
.'
..
--
tJ
..~_..~~...-'~--"'----~~~------""'--"I'''1
.J
Form for Guardian or Trustee
Jrtitinn ~ur Au~it
lItt Wl1r (@rpQUU5~illonrt of BU5Qiugtuu Oluuut!}
E f WILBERT F.Me LEAN,state 0 ..
Deceased
ELSIE I.M:::LEAN,now deceasedFor ..
Ftmd 'IB"
minor-incompetent-life tenant
Filed at No J.??.of 19&....70
Fiduciary.r.~:tt~1?M!.'gh ~.~.t.~QP.e.t ..~.~...~9:..;r;.l~.;t,g ..
..!.;~~~E.~~~~~~~~.?g9.:::~~~~~..
Place o~record Washington COlmty,Perma.of appoIntment ..
Date of tt:Ust .March 10,1970 -date of death of Wilbert F.McLeanorguardIanshIp..
If there have been former accounts.....filedjn this estate list:F1rst and F1nal Accmmt of P1ttsburgh Nat10nal Bank,Els1e I.
McLean and Stuart E.Murphy,Co-Executors of the Estate of Wilbert F.McLean,filed
Decerroer 13,1971,Supplements dated February 9,1972,Decerroer 15,1972 and August
7,1973.
.,Death of Elsie 1.McLean,Life Tenant and Co-Trustee onReasonforfilIngthISaccount...Aprtt t3.;t~75.:.
All persons having any interest,vested or contingent (including claimants),in the fund now before the Court,
with the nature of their interests are:
Please see attached sheet.
All of said parties have received notice as required by the Court Rules except as follows:
Written Notice dated and mailed August 15,1975,copy attached hereto,
The fund now before the Court is subject to the following taxes:Permsylvania Inheritance Tax.The
.Executors of the Estate of Wilbert F.McLean,deceased,elected to pay Permsylvania
Transfer Inheritance Tax in his estate at the rate of six (6)per cent on all assets
passing into Trust "A"and Trust "B".As these two trusts now terminate and distribute
to collateral heirs,the difference between the taxable rate for collaterals,.fifteen (15)
per cent and for lineal heirs,six (6)per cent tmlSt be paid the Connonwealth at this time.Set forth any legal problems requiring adjudication by the Court or difficulties that must be met in distribution:
As paragraph SEVENTII of the Will of Wilbert F.McLean,deceased provides for the payment
of all taxes with respect to his estate from his residuary estate,the balance due on
inheritance taxes to the COIIIIDnwealth of Permsylvania should be charged against this
fund as it represents the residuary estate of the decedent.There is a similar tax
on the assets of Ftmd "AI'created tmder the Will of Wilbert F.McLean which tax will
be bourne also by this fund.Therefore,Your Petitioner requests Your Honorable
Court to suspend from distribution the Stml of $30,000.00 to provide a fund for the
payment of this tax,for a period of 90 days or tmtil the tax has been paid,whichever
is sooner.
Balance for distribution per account,Principal $.J.Q?.),.Q?:Z.:.§§.·..........................
Income $?),.4?Q.:JQ .
Additional debits not shown in account:
(Indicate whether income or principal)
Principal
9-10-75 Proceeds sale $105,000 Ford Motor Credit Co.
Demand Note at $100.00
C.v.
$105,000.00
105,000.00 0.00
9-10-75
Income
9-10-75
Refund amount overcharged for filing
First &Final Account
Interest received on $105,000 Ford Motor
Credit Co.Demand Note 9-10-75
Total additional debits
15.00
1,478.31
$1.,.&9..1.•..11 ..
Additional credits not shown in account:
(Indicate whether income or principal)
Income .
6-25-75 Transaction charge on sale of Short Term
Investments
8-1-75 Fee for preparation &filing of 1974 Pa.Fiduciary
Income Tax Return
9-10-75 Transaction charge on sale of Short Term Investments
9-10-75 Trustee's compensation on income
Total additional credits
15.00
20.00
15.00
88.70
$..!.~.~.:70...................................
Balance for distribution Principal $105,042.66............................................................
Income
Total
$~.,..7..9..5.,..9..1 .
$..!.9..?1..?}?:..?..?..
Q
If the balance for distribution is not in cash,list items held in kind with carrying value designated,and if this is
a distribution account,file elections to take in kind for all items so listed:
(
•.•~1.-.~."-~,...F.::,"~:;_
::-:..~...~.'"
:-'.
.......
'.'..-,
,...'.-.
'.~:
-.~~
-'.-;
.~'-.-
Jennie McLean Beaumarriage -sister
Wallace L.McLean -brother
Flora McLean Hall -deceased sister
Issue:Mildred H.Morrison
James M.Hall
Edith McLean Berthold -deceased sister
Issue:Alexander Berthold
Raymond Berthold
Hazel B.Postelthwait -sister-in-law
Paul B.Moore -brother-in-law
Frank G.Moore -brother-in~law
Earl M.Moore -brother-in-law
Ruth A.il100re Whiteman -niece
Howard F.Moore -nephew
He"len Moore -deceased sister-in-law
Issue:Twila Sizemore
Wray Moore
James Moore
Marjorie Fowler
Carol Tappner
Ronald Moore
/
.::....".._~,'~-'.~..._..~..........,....-,..,.-.-,_.-,.._.
~of .l residue<],:!
!of 1 "
~of ,of 1 residue42~of *of .1 ••2
A of A of .1 ..
2 <],2
Q of ~of .1 It
2
1/7 of ).residue2
1/7 of "~It
1/7 of 1 It
2
1/7 of A residue2
1/7 of 1 "~
1/7 of "~residue
1/6 of 1/7 of l.residue2
1/6 of 1/7 of !..
1/6 of 1/7 of "~It
1/6 of 1/7 of A ..
"1/6 of 1/7 of ~It
1/6 of 1/7 of l...
2
,....,
..-'-
--.,;"
..';~'
LAW OFFICES
PRANI(C.CARROLL
..-
ASSOCIATE
ROGER J.GAYDOS
A PROl"ESSIONAL CORPORATION
WASHINGTON.PENNSYLVANIA
15301
33 WEST BEAU STREET
August 15,1975
AREA COD~~4.15l.
22~93o.
TO THE LEGATEES OF
THE ESTATE OF WIIBERT F.r/IcLEAN,DECEASED
ORPHA.L'fS I COURT DIVISION-COURT OF Cm~;iON PLEAS OF WASHINGTON COUNTY,PA.
NO.355 of 1970 --..---....\'
NOT ICE
PLEASE be advised that the First and Final Accounts of Trust Fund nAil
and rrust Fund "Btl in the'above-entitied estate have been filed.and the
Court has set Wednesday,September 10,1975,at 9:30 o'clock a.m~,in
the Orphans'Court Room,Washington County Court House,Washington,
Pennsy1vania,as the ti,me and place for the audit of the same,a't which
time and place you may appear if you so desire;however,it is not
necessary that you attend.
rh
NOTICES M~ILED TO:
;c;;~~ank C.Carroll
",
Mrs.George N.Beaumariage,109 Liberty Ave.,Santa Cruz,Cal.95060
Wallace L.McLean,1131 Harding Ave.,Bridgeville,Pas 15017
Mrs.Boone H.~!orrison,~)33 Wilson Ave ••Washington,Pa.15301
/James M.Hall,Apt.~07,85 Leonard Ave.,Washington,Pa.15301
Alexander Berthold;2803 Crane Creek Road,Boise,Idahe 83702
Raymond Berthold,8824 N.12th St••Phoenix,Arizona 85016
Mrs.Hazel Postethwait,R.D.6,Washington.,Pa.15301
Paul Moore,325 McGovern Road,Houston,Pa.15342
Frank Moore.36 Grove Sto,Viater1oo,N.Y.13165
Earl Moore,880 Bud St ••Washington.Pa.15301
Howard Moore,104 Oak Spring Road,Washington,Pa.15301
Mrs~Ruth Whiteman,23158 David St.,East Detroit,Michigan 48021
Twila Sizemore,641 Range Dri.ve,Olympia.Washington 98501
Wray Moore,1639 State Road,OlTier,Michigan 4874,9
",Tames Moore ~1430 E.Pearl,Hazel Park,Michigan 48030
Marjorie Fowler,6614 North Ridge West'IGeneva,Ohi.o 44041
Carol Tappner,1406 Donald St.,Royal Oak,1lichigan 48067
Rona1dJ\loore,'24058 Grange,Mt •Clemens,llichigan 48043
Set forth accountants suggestion as to manner and form of distribution to be made,awards to be stated in pro-
portions unless specific amounts or items are designated by instrument under which estate is being distributed:
Pittsburgh National Bank,Trustee,suspension of funds for
Permsy1vania Transfer Inheritance Tax liability $30,000.00
Jermie McLean Beaumarriage -sister
Wallace L.McLean -brother
Flora McLean Hall -deceased sister
ISSUE:Mildred H.Morrision
James M.Hall
Edith McLean Berthold -deceased sister
ISSUE:Alexander Berthold
Rayrwnd Berthold
Hazel B.Poste1thwait -sister-in-law
Paul B.Moore -brother-in-law
Frank G.Moore -brother-in-law
Earl M.Moore -brother-in-law
Ruth A.Moore 'Whiteman -niece
Howard F.Moore -nephew
Helen Moore -deceased sister-in-law
ISSUE:Twi1a Sizennre
Wray Moore
James Moore
Marjorie Fowler
Carol Tappner
Ronald Moore
AlLEGHENY
COUNTYOF~
COMMONWEALTH OF PENNSYLVANIA,
1/4 of 1/2 of residue (1/8)
1/4 of 1/2 of residue (1/8)
1/2 of 1/4 of 1/2 of residue (1/16)
1/2 of 1/4 of 1/2 of residue (1/16)
1/2 of 1/4 of 1/2 of residue (1/16)
1/2 of 1/4 of 1/2 of residue (1/16)
1/7 of 1/2 of residue (1/14)
1/7 of 1/2 of residue (1/14)
1/7 of 1/2 of residue (1/14)
1/7 of 1/2 of residue (1/14)
1/7 of 1/2 of residue (1/14)
1/7 of 1/2 of residue (1/14)
1/6 of 1/7 of 1/2 of residue (1/84)
1/6 of 1/7 of 1/2 of residue (1/84)
1/6 of 1/7 of 1/2 of residue (1/84)
1/6 of 1/7 of 1/2 of residue (1/84)
1/6 of 1/7 of 1/2 of residue (1/84)
1/6 of 1/7 of 1/2 of residue (1/84)
And your petitioner will ever pray,etc.The above named Fiduciary or representative thereof,
being duly ~BN doth depose and s~y that the
facts set fqrth in thf foregoing petition are true to the
best of..~~~A 1?~...~.knowledge and belief.
$.NQm to and subscribed before me/By:f Trust OfficeroZ4.-.'A 17 n ]I-I JI 6 ...:J..."F'"..,.
This t.,,day of~=-:::::.1 "lI~..~.1~6......o.p
Signature of Offi~-:&T~····--............•..•............•...................•.....•......_.........................•...........•....•............
Title of Officer ..
MARGARET D.GIES.Notary Public
Office expires ·Piltsburg";..~ghen~..Gey~)\...p.a,.
My Commission Expires June 7.1976
;
!
o '
'rtitinu ~ur i\ullit
IN THE
ORPI-IANS'COURT
OF WASHINGTON COUNTY
FORM USED FOR GUARDIAN-INCOMPETENTS
-OR TRUSTEES
No J:5..5.of l~...zQ.
ESTATE OF W~qP.~E.t.¥...~~.~?P.:L ..
..........................................................p.~~g9§..~~t .
FOR.~l§.i.~...J..,~~gn P.,Q.w.d.~.G~.?.$.~.d..
............................................f.:YD.d.~.~.B:..'..
~
........PITISBURGH NAT.IONAL :MNK .
........§~~~.t.~~..
Counsel for the accountant shall submit herewith the
following,if pertinent:
1.Will or trust instrument-attested.
2.Inventory.
3.Signed elections of items to be taken in kind-
if distribution account.
4.Stipulation or certificate by minor approving
account.
5.Praecipe for those represented.
6.Brief-for any question of law raised.
.......¥.E.~G..:G.~9.J:1..t ~.§q~~~..
Counsel for accountant.
~2
,k
J
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
HEARING ON AUDIT
,• • •September I O~.197 5 ~..
No.63-70-355
)
~
)
)
)
)
FRANK CARROLL,ESQ.,of Washington,Pa.,
representing the Accountant.,.
THE HONORABLE PAUL A.SIMMONS,Judge of
the said Court.
IN RE:
ESTATE OF WILBERT F.McLEAN,
Deceased.
~Z
<C~>-IIIZZIIIDo
io~BEFORE:
z
:I:III
<C~
.:APPEARANCES:
!:!0:Iii
o
~TIME:u
o:l.,
J:l-I'-N
1(1q.
1(1)
papers here.Under Mr.McLean's estate there was a Trust
A and a Trust B,which I believe 1S noted in the Audit
Petition.All parties were notified.I have the Petition
iii
15 THEI-0:oDoIII
0:
I-~MR.ou
.J
0(
U
h:II.o
COURT:
Mr.Carroll.
CARROLL:
.,
The estate of Wilbert F.McLean.
If Your Honor please,I have all the
Sur Audit here.
THE COURT:Just for the sake of our record here,
I think we are dealing with Trust B first.In other
words,we have separated these trusts for the purpose
of audit.
L,-------il-----------------4--~
MR.CARROLL:We have prepared separate petitions
2
on each one,Your Honor.
THE COURT:That is what I understand.So let's
deal with Trust Fund B first and then we will deal
with Trust Fund A.
CARROLL:The same comments I made about Trust Fu d
A are applicable to Trust Fund B with one exception.
Under Trust Fund B we are asking that there be set
aside an approximate amount of $30,000.00.
COURT:
CARROLL:
Do you want to reaward that?
Yes.And we have prepared a Schedule
of Distribution for that.The ,purpose of it is
determining Pennsylvania Transfer Inheritance Tax lia-
bility.What occurred in this was initially the
Inheritance Tax was paid from Mr.McLean's estate on
the basis of 6%.But this trust fund goes to collatera
heirs,which would require 15%,and we have filed all th~
necessary papers with the Inheritance Tax,but they hav~
~ot yet told us exactly how much it is.Although we
have generally agreed on the approximate amount that
might be due and I know the Court's policy of perhaps
not making anything final until that tax is paid.
But under the circumst;:tnces,I was going to request tha
~
we be ·awarded that amount of mohey..,
t .,'.,.
COURT(:..An'd close ,the auuit.THE
MR.CARROLL:Yes •.
----------------.-------.
3
THE COURT:Announce the estate of Wilbert F.McLea ,
please,Trust Fund B.
MR.ZERMANI:
(Court Crier)
Your Honor,I received no response.
...}THE COURT:Now is anybody In the Courtroom other
than Mr.Carroll interested in the Wilbert F.McLean
the 15%being set aside.
First,before we go forward,what is your name?
we are dealing with Trust Fund B at the present time.
Trust Fund B?
I didn't understand what he said about
Come forth,all of you~.Now remember,
Ruth A.Whiteman.
Explain that to this lady,if you will.
Where do you live?
.East Detroi~,23158 David Street.
Detroit,Michigan .
What is your address in Detroit?
Do you have a telephone?
,.,'..
WHITEMAN:
COURT:
~MRS.WHITEMAN:~,t-o:~THE COURT:~
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c~THE COURT:
u
§MRS.WHITEMAN:.,
:I:~THE COURT:
~MRS.WHITEMAN::Jo~THE COURT:«
u~MRS.WHITEMAN:o
•,l778-6685..
,,
Do you have an area code?
'.
4802:1..,~,L
THE COURT:That's the Zip Code.We asked for your
area code.
MRS.WHITEMAN:313.
THE COURT:Now let's get your name.
MR.McLEAN:My name is Wilbur McLean.I'm a
son of Wallace McLean.
'----.!lL-_
,
~/'
THE COURT:
MR.McLEAN:
THE COURT:
MR.McLEAN:
THE COURT:
MR.McLEAN:::!:z~THE COURT:
~III~MRS.WHITEMAN:
\&III.
What is your address?
1131 Harding Street,Bridgeville,Pa.
And do you have a Zip Code there?
15017.
What is your telephone number?
221-6342.
Now tell us what your objection is.
rt wasn't an objection.I didn't
4
~understand what he said,to set the 15%aside.
I-eli MR •CARROLL:It's not a question of se~ting 15%
III~~aside.It's a question of----at the time of the death
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of Wilbert McLean,it was elected to pay a 6%tax
on the assets of his estate.When you have collateral
heirs,which are heirs other than direct children
or spouse involved,which is what we now have,by
virtue of the death of Elsie,the State,the Common-
wealth of Pennsylvania taxes the assets at the rate of
15%,not 6%.So that that has to be paid in accord wit
Wilbert's Will,out of the residuary of his estate
before it passes to the subsequent heirs.That is
providing additional monies to pay the Inheritance
Tax which is now due by virtue of the death of Elsie.
THE COURT:The problem I want to know to this
answer,assuming that the tax doesn't amount to
$30,000.What happens to the balance of the money?
MR.CARROLL:It goes in accord with the residue.
MRS.WHITEMAN:I also wanted to ask since I live in
..
1
5
Michigan,do I have to pay another tax up there,
Inheritance Tax?
MR.CARROLL:I would say not,but I really don't
know what the law of Michigan is.I would say generally
you do not;
attorney on that question,Ma'am.We wouldn't be
competent to answer this question.But I think Mr.Car 011
is right.
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taxable'.
;;
We don ~·.t
You better get yourself a Michigan
As a usual proposition,it would not be
But you'd better get yourself.,a Michigan lawye •....,..~I'l •
want to ?e held for any interpretation of
Is that right,Mr.Carroll?
account is $105,000.00.
Your Honor.I.'m sorry,the balance for distributiorr,
according to the Petition,is $108,000.00.
Michigan law.Do you have,any other questions?
WHITEMAN:No,not at this time.I was just
wondering what the bulK of.,tHe estate was.
COURT:Mr.Carroll can tell you that.
CARROLL:The balance for distribution in the
No,I believe that probably includes it
That excludes the $30,000.
CARROLL:
COURT:
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THE COURT:That is on B Trust.
MR.CARROLL:That's right.And that includes the
$30,000 which we are asking to be set aside.
THE COURT:So there would be a net roughly
immediately for distribution of what figure?
6
MR.CARROLL:Well,the $108,000 minus the $30,000,
say about $80,000,$78,000,something like that.
THE COURT:In other words,it would be roughly
$78,000 immediately available for distribution.
MR.CARROLL:To Mrs.Whiteman's account would be abo t
on the amount of the tax.
sold.The stock has been sold,yes.
$5600;!plus the same percentage of share,depending
CARROLL:
Wasn't the share sold?Wasn't the
I don't know whether the stock has been
stock sold?
WHITEMAN:
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this includes that?
COURT:
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WHITEMAN:
In other words,this is cash money.
If the stock was sold,isn't that cash
Yes.Ma'am,the way I understand it,
nd
tax settlement has been consummated,whatever balance
is left,would be available for additional distribution
according to the accountant here,there will be
this audit,for distribution.In addition,after the
Wasn't there $293,0001 incstoek?
$78,000 available immediately after today,if we close
WHITEMAN:
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MR.CARROLL:There is additional assets in Trust A.
THE COURT:We are just talking about the first trupt
now.We will get on the other trust in a little bit.
We don't want to complicate it.
MR.CARROLL:There is an additional $94,000 in the
other trust.
7
THE COURT:Let's don't get into that right now.
This young man has a distributive
In other words,you want to know what
Do you have any questions?
No.I'm just interested in the procedu esMR.McLEAN":'0..
"that goes on.
<D THE COURT:
your~r~ghts are.
share,Mr.Carroll.
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CARROLL:
COURT:
McLEAN:
CARROLL:
Yes.
How old areyou,young man?
23.
You are a son of Wallace.
Inheritance Tax.
to this,to about $9,854.82,and entitled to whatever
monies would be left in prorata out of the payment of
pie'~e of pap'er for him so he'~an take it back to show
I.was in there the same as he was.
No,sir.
Wallace is entitled to,according
Is your father dead?
".~o ,y.ou want 't~.'1r~te tha.t.,dbwn on a
his dad?
WHITEMAN:
COUR:r:
COURT:
McLEAN:
CARROLL:
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Why is he allowed so ,much more than me?
MR.CARROLL:You are entitled to a one seventh of a pne
half and he is entitled to a one fourth of a one half.
THE COURT:Probably he had fewer children in his f~mily
than you had in your family.Evidently,that's what
I
the problem is.1-----+1---------------------1---1
8
MR.CARROLL:Yours is in there as one seventh of
a one half share.
MR.McLEAN:',Is this two different trusts?
I don't understand.
Ma'am,let me say this tp you:if you
I'm not objecting.It,isn't the way
The only thing we can do is I'd advise
When this is over with,can I talk to y u?
That's up to Mr.Carroll if he wants
\
else in the Courtroom?
any more comments on Trust B at this time"from anybody•~l'
have any objections----
I read the Will.
course,you can corne in here within ten days or ten
days from the date of any Order that I would sign and
object,if you feel thatyou are not being properly
treated,and bring an attorney in and he would represen
you to get yourself an attorney and as a matter of
you.
WHITEMAN:
WHITEMAN:
WHITEMAN:
COURT:
COURT:
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THE COURT:,,.,.'.:~',Ye~;t~hat 'he i's~taJ:king about now,
yourldad has $9~OOO interest in Trust B,roughly.
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He is going ~~>~ive you'the exact figures.Do we have
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THE COURT:
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to talk to you.
MR.CARROLL:I will try to explain it to you.
The only problem 1S,I'm already late for Argument
Court downstairs for two arguments that may take the
rest of the morning.
9
THE COURT:She is from Michigan.She can wait for
you.
MRS.WHITEMAN:I just wanted to understand it.
MR.CARROLL:
THE COURT:
The Trust Officer is here,Your Honor.
The Trust Officer from Pittsburgh Natio al
B?
future.
(AUDIT ,CLOSED )
Bank is here and he can talk to you.He said he would
Hearing no further.response,the
(NO RESPONSE )r
audit of'this"e~tate is o~de·r·~d ci~s~d',s·ubject to,
of course,any exceptions that might be filed in the
be very happy to discuss the matter with you.Let's
close this one out at1Ieast.supject~to any exceptions,
and then we will treat Trust A.Is anybody in the
Courtroom now,other than the parties who have appeared
who are interested in the Wilbert F~McLean Trust Fund
COURT:
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The foregoing record of the proceedings upon the
of the above cause is hereby approved and directed to
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I hereby certify that the proceedings and evidence
are contained fully and accurately in the notes taken by me on::z~the hearing of the above cause,and that this copy is a correct..J>-III .•~transcrlpt of the same.
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\IN THE COURT OF CO~4MON PLEAS OF WASHINGTON,COUNTY,PENNSYLVANIA
1.,,r .~
ORPHANS r COURT'DIVISION ',}J
---\
•••"
-,
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IN RE:
ESTATE OF
WILBERT F.McLEAN,
~Deceased.
<~)0-
1/1ZZIIID.
i'~BEFORE:'
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r:APPEARANCES:
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)
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)No.63-70-355
)'
)
)
HEARING ON AUDIT
THE HONORABLE PAUL A.SIMMONS,Judge
of the said Court.
FRANK CARROLL,ESQ.,of Washington,,Pa.
representing the Accountant.
September 10,1975.
The estate of Wilbert F.McLean.As to
problems until this morning.We have a Schedule of
par.ties have been notified.I wasn't aware of any
Trust Fund A,would you please explain that,Mr.Carrol?
All the papers are in order.The
Distribution proposed in which we are asking that
$25,000.00 be reawarded there for the purpose of
CARROLL:
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settlement of Federal Estate Tax liability,by virtue 0
the non-exercise of the Power of Appointment by Mrs.
McLean in her Will during her lifetime.
THE COURT:Do we have anybody interested ln this
Trust Fund A?
(NO RESPONSE)
the parties here present,namely Mr.Carroll and the ot er
two parties that appeared before the Bar,anybody else
,
I
THE COURT:
MR.ZERMANI:
(Court Crier)
THE COURT:
Would you announce this,please?
Your Honor,I received no response.
Is anybody in the Courtroom other than
2
interested in this Trust?
estate is ordered closed.
(AUDIT CLOSED )
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COURT:
(NO ,.RESPONSE)
Hearing no response,the audit of this
er
~I hereby certify that the proceedings and evidence arel-n:
fucontained fUlly and accurately in the notes taken by me on then:
~hearing of the above cause,and that this copy is a correctou~transcript of the same.
o
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The £or~g~ing record of t e proceedings upon the
hearing of the above cause is hereby approved and directed
to be filed.
\
I,
IN THE COURT OF CQMM)N PLEAS OF WASHINGl'ON COUNTY,PENNSYLVANIA
ORPHANS I COURT DIVISION
IN RE ESTATE OF
WILBERT F.Me LEAN,
deceased
For
ELSIE I.Me LEAN,
now deceased
"Ftmd B"
)
)
)
)
)
)
)
)
)
)
No.355 of 1970
PETITION IDLIFT·SUSPENSION
ID THE HONORABlE JUDGES OF SAID COURT:
The Petition of Pittsburgh National Bank,surviving trustee
tmder the Will of Wilbert F.McLean,deceased,for Elsie I.McLean,
now deceased,Ftmd B,respectfully represents that:
1.On Septerrher 19,1975,Your Honorable Court did enter
a Decree of Distribution which included the suspension of $30,000.00
for 90-days pending settlerrent of Permsylvania Transfer Inheritance
Tax liability.
2.These taxes have been paid in full and there is no further
reason to continue the suspension.
3.Petitioner attaches hereto,as Exhibit "A",a final statement
showing a balance for distribution of $10,731.46.
4.Notice of the intention to present this Petition has been
given to all parties in interest,namely,Jermie McLean Beaumarriage,
Wallace L.McLean,Mildred H.Morrison,James H.Hall,Alexander
Berthold,Raymmd Berthold,Hazel B.Posteltwait,Paul B.Moore,Frank
G.Moore,Earl M.Moore,Ruth A.Moore Whiteman,Howard F.Moore,MIa
Sizen:ore,Wray Moore,James Moore,Marjorie Fowler,Carol Tappner and
Ronald Moore,who are all of full age,sui juris and none are in the
military service of the United States.
"
2
WHEREFORE,Your Petitioner prays Your Honorable Court to distribute
the balance in its hands to the parties entitled thereto.
By:~·~~~~~~~=:::::::~JolmF.Shape
,,
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF ALLEGHENY
ss:
Before me,the undersigned authority,a Notary Public,personal-
ly appeared John F.Shape,Trust Officer of Pittsburgh National
Bank,Surviving Trustee under the Will of Wilbert F.McLean,
deceased,for the benefit of Elsie I.McLean,now deceased,
Fund B,who,being duly sworn according to law,deposes and says
that the statements made in the foregoing petition are true and
correct to the best of his k wledge and belief.
Sworn and subscribed before me
this3/~dayof[)~,197..5--'
;'TR·2 REV•.il-62..
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
NO.355 OF 1970
ESTATE OF WILBERT F.McLEAN,DECEASED
TAX SUSPENSION ACCOUNT OF
PllTSBURGH NRTIONRL BRNK
AND ELSIE I.McLEAN
DECEASED
TRUSTEES UNDER WILL FOR ELSIE I.McLEAN,NOW DECEASED -FUND B
NO 80870 3.-
PITTSBURGH,PA.OCTOBER 23,1975
SUMMARY
SCHEDULE A
PRINCIPAL -PERSONALTY
Receipts Page 3 30,000 00
Disbursements Page 3 19,268 54
Balance 10,731 46
.
Exhibit "A"
WILBERT F.McLEAN
T".2A "I!:V,_2
THE BALANCE CONSISTS OF THE FOLL'OWING:
PRINCIPAL -PERSONALTY
Cash 10,731 46
.
I -2-I
".
WILBERT F.McLEAN
T"·2A "EV._2
SCHEDULE A
PRINCIPAL -PERSONALTY
RECEIPTS
Pittsburgh National Bank,Surviving Truste
under Will of Wilbert F.McLean for
Elsie I.McLean,deceased Fund B
Account #80870-3
Cash suspended for a period of 90 days
pending Pennsylvania Transfer Inheritanc
Tax Liability per Decree dated 9/19/75 30,000 00
DISBURSEMENTS
Administrative Expenses
1975
Oct.6 Register of Wills
Balance due on Pennsylvania Transfer
Inheritance Tax 18,920.99
Interest 337.55 19,258 54
Amount reserved to pay cost of Petition
to lift suspension 10 00 19,268 54
I -3-I
WILBERT F.McLEAN
PROPOSED SCHEDULE OF DISTRIBUTION
TO:Jennie McLean Beaumarriage
1/4 of 1/2 share
PRINCIPAL -PERSONALTY
Cash
TO:Wallace L.McLean
1/4 of 1/2 share
PRINCIPAL -PERSONALTY
Cash
TO:Mildred H.Morrison
1/2 of 1/4 of 1/2 share
PRINCIPAL -PERSONALTY
Cash
TO:James M.Hall
1/2 of 1/4 of 1/2 share
PRINCIPAL -PERSONALTY
Cash
TO:Alexander Berthold
1/2 of 1/4 of 1/2 share
PRINCIPAL -PERSONALTY
Cash
TO:Raymond Berthold
1/2 of 1/4 0 f 1/2 share
PRINCIPAL -PERSONALTY
Cash
TO:Hazel B.Poste1thwait
1/7 of 1/2 share
PRINCIPAL -PERSONALTY
Cash
TO:Paul B.Moore
1/7 of 1/2 share
PRINCIPAL -PERSONALTY
Cash
-4-
1,341 43
1,341 43
670 71
670 71
670 72
.670 72
766 53
766 53
--
...,,
........
WILBERT F.McLEAN
.
TI'·2A I'I:V._2
TO:Frank G.Moore
1/7 of 1/2 share
PRINCIPAL -PERSONALTY
Cash 766 53
TO:Earl M.Moore
1/7 of 1/2 share
PRINCIPAL -PERSONALTY
Cash 766 53
TO:Ruth A.Moore Whiteman
1/7 of 1/2 share
PRINCIPAL -PERSONALTY
Cash 766 53
TO:Howard F.Moore
1/7 of 1/2 share
PRINCIPAL -PERSONALTY
Cash 766 53
TO:Twi1a Sizemore
1/6 of 1/7 of 1/2 share
PRINCIPAL -PERSONALTY
Cash 127 76
TO:Wray Moore
1/6 of 1/7 of 1/2 share
PRINCIPAL -PERSONALTY l
Cash 121"4~6
.#1 ,
TO:James Moore .~
1/6 of 1/7 of 1/2 share .,
.'.'I.•
PRINCIPAL -PERSONALTY
Cash 127 76
TO:Marjorie Fowler
1/6 of 1/7 of 1/2 share
PRINCIPAL -PERSONALTY
Cash 127 76
I -5-I
-<,r
WILBERT F.McLEAN
T,.-ZA ,.IP:V._2
TO:Carol Tappner
1/6 of 1/7 of 1/2 share
PRINCIPAL -PERSONALTY
Cash 127 76
TO:Ronald Moore
1/6 of 1/7 of 1/2 share
PRINCIPAL -PERSONALTY
Cash 127 76
10,731 46
-6-
SD:db
I I
'.
lli THE CDURT OF COMMJN PLEAS OF WASHlliGION COUNTY,PENNSYLVANIA
ORPHANS'COURT DNISION
lli RE ESTATE OF
WILBERT F.McLEAN
deceased
For
ELSIE I.McLEAN,
now deceased,
''Fund B"
)
)
)
)
)
)
)
)o
)
No.355 of 1970
.ORDER OF COURT
'7 d-lANDNOW,to-wit,this 0-£.-day of ~~~~~~+_
191!z.,the within Petition having been presente·
appearing to the Court that all Pennsylvania Transfer Inheritance Taxes
have been paid in full,it is hereby ordered and decreed that the
suspension of $30,000.00 is hereby lifted and that the following decree
be and is hereby entered and distribution made to the following unless
exceptions are filed within ten (10)days:
DECREE OF DISTRIBurION
$1,341.43
Per Final Statement,balance for distribution
TO:Jennie McLean Beaumarriage
1/4 of 1/2 share
Principal -Personalty
Cash
$10,731.46
Wallace L.McLean
1/4 of 1/2 share
Principal -Personalty
Cash
Mildred H.Morrison
1/2 of 1/4 of 1/2 share
Principal -Personalty
Cash
James M.Hall
1/2 of 1/4 of 1/2 share
Principal -Personalty
Cash
1,341.43
670.71
670.71
Alexander Berthold
1/2 of 1/4 of 1/2 share
Principal -Personalty
Cash 670.72
Rayrwnd Berthold
1/2 of 1/4 of 1/2 share
Principal -Personalty
Cash 670.72
Hazel B.Postelthwait
1/7 of 1/2 share
Principal -Personalty
Cash 766.53
Paul B.Moore
1/7 of 1/2 share
Principal -Personalty
Cash 766.53
Frank G.Moore
1/7 of 1/2 share
Principal -Personalty
Cash 766.53
Earl M.:Moore
1/7 of 1/2 share
Principal -Personalty
Cash 766.53
Ruth A.Moore Whiteman
1/7 of 1/2 share
Principal -Personalty
Cash 766.53
Howard F.Moore
1/7 of 1/2 share
Principal -Personalty
Cash 766.53
MIa Sizerrore
1/6 of 1/7 of 1/2 share
Principal -Personalty
Cash 127.76
Wray Moore
1/6 of 1/7 of 1/2 share
Principal -Personalty
Cash 127.76
James Moore
1/6 of 1/7 .of 1/2 share
Principal -Personalty
Cash 127.76
Marjorie Fowler
1/6 of 1/7 of 1/2 share
Principal -Personalty
Cash 127.76
2
Carol Tappner
1/6 of 1/7 of 1/2 share
Principal -Personalty
Gash
Ronald Moore
1/6 of 1/7 of 1/2 share
Principal -Personalty
Cash
$127.76
127.76 $10,731.46
3
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LAW OFFICES
FRANK C.CARROLL
A PROFESSIONAL CORPORATION
33 W.BEAU STREET
WASHINGTON,PA./:f9-;Jt.}l,-I,I
\
/
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
IN RE ESTATE OF
WILBERT F.McLEAN,
deceased
For
ELS IE I.McLEAN,
now deceased
"Fund A"
)
)
)
)
)
)
)
)
)
)
)
No.355 of 1970
PETITION TO LIFT SUSPENSION
TO THE HONORABLE JUDGES OF SAID COURT:
The Petition of Pittsburgh National Bank,surviving
trustee under the Will of Wilbert F.McLean,deceased,for
Elsie I.McLean,now deceased,Fund A,respectfully represents
that:
1.On September 19,1975,Your Honorable Court
did enter a Decree of Distribution which included the sus-
pension of $25,000.00 for a period of eight (8)months
pending settlement and payment of Federal Estate Tax
attributable to this fund.
2.These taxes have now been paid in full,the
Estate Tax Return has been accepted as filed by the
Internal Revenue Service and there is no further reason
to continue this suspension.
3.Your Petitioner attaches hereto,as Exhibit "A",
a Final Statement in the Trust showing a balance on hand
for distribution of $8/649,24 1
4.Notice of the intention to present this Petition
has been given to all parties in interest,namely,Jennie
McLean Beaumarriage,Wallace L.McLean,Mildred H.Morrison,
James H.Hall,Alexander ~erthold,Raymond Berthold,
Hazel B.Posteltwait,Paul B.Moore,Frank G.Moore,
PITT
2.
.'.
Earl M,Moore,Ruth A.Moore Whiteman,Howard F.Moore,
Twila Sizemore,Wray Moore,James Moore,Marjorie Fowler,
Carol Tappner and Ronald Moore,who are all of full age,
sui juris and none are in the military service of the
United States.
WHEREFORE,Your Petitioner prays Your Honorable
Court to distribute the balance in its hands to the parties
entitled thereto.
URGH N1TIONAL BANK
f'
1\a\,n '~I I~"'L'_~"By:~~~\,.v~.l~lr~T~u~.__~Trust Officer
JohI'F.:>ha De
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF ALLEGHENY
·,
SS:
Before me,the undersigned authority I a Notary Public,
personally appeared John F,Shape,Trust Officer of Pittsburgh
National Bank,Surviving Trustee under the Will of Wilbert
F.McLean,deceased,for the benefit of Elsie I.McLean,
now deceased,Fund "A",who,being duly sworn according
to law,deposes and says that the statements made in the
foregoing petition are true and correct to the best of
his knowledge and belief.
Sworn and subscribed before me
this
19 7 C
d Q-v/9 day of r1t
~I{)~~
RUTH M.HALL tf
WASHINGTON COUNTY,PENNA.
MY COMMISSION EXPIRES OCT.4,1~76
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
IN RE ESTATE OF
WILBERT F.McLEAN,
Deceased
FOR
ELSIE I.McLEAN,
Now deceased
Fund "A"
)
)
)
)
)
)
)
)
)
)
)
No.355 of 1970
197 ,,the within Petition having been
AND NOW,
ORDER OF COURT ~
to-wit,this /,7 ~day of .v:::.:=:.-.....,-I---
open
Court,and it appearing to the Court that all Federal Estate
Taxes have been paid in full,it is hereby ordered and decreed
that the suspension of $25,000.00 is hereby lifted and that
the following decree be and is hereby entered and distribution
made to the following unless exceptions are filed within
ten (10)days:
DECREE OF DISTRIBUTION
Per Final Statement,balance for distribution ------$8,649.24
TO:Wallace L.McLean
1/4 of 1/2 share
Principal -Personalty
Cash
Income -Personalty
Cash
Jennie McLean Beaumarriage
1/4 of 1/2 share
Principal -Personalty
Cash
Income -Personalty
Cash
$1,061.72
19.43
$1,061.72
19.43
1,081.15
1,081.15
Mildred H.Morrison
1/2 of 1/4 of 1/2 share
Principal -Personalty
Cash $530.86
Income -Personalty
Cash 9.72 $540.58
James M.Hall
1/2 of 1/4 of 1/2 share
Principal -Personalty
Cash $530.86
Income -Personalty
Cash 9.72 540.58
Alexander Berthold
1/2 of 1/4 of 1/2 share
Principal -Personalty
$530.86Cash
Income -Personalty
Cash 9.71 540.57
Raymond Berthold
1/2 of 1/4 of 1/2 share
Principal -Personalty
Cash $530.86
Income -Personalty
Cash 9.71 540.57
Hazel B.Poste1thwait
1/7 of 1/2 share
Principal -Personalty
Cash $606.70
Income -Personalty
Cash 11.10 617.80
Paul B.Moore
1/7 of 1/2 share
Principal -Personalty
$606.70Cash
Income -Personalty
Cash 11.10 617.80
Frank G.Moore
1/7 of 1/2 share
Principal -Personalty
Cash $606.70
Income -Personalty
Cash 11.10 617.80
Earl M.Moore
1/7 ·of 1/2 share
Principal -Personalty
Cash $606.70
Income -Personalty
Cash 11.10 617.80
2.
Frank G.Moore
1/7 of 1/2 share
Principal -Personalty
Cash $606.70
Income -Personalty
Cash 11.10 $617.80
Earl H.Moore
1/7 of 1/2 share
Principal -Personalty
Cash $606.70
Income -Personalty
Cash 11.10 617.80
Ruth A.Moore Whiteman
1/7 of 1/2 share
Principal -Personalty
Cash $606.70
Income -Personalty
Cash 11.11 617.81
Howard F.Moore
1/7 of 1/2 share
Principal -Personalty
$606.70Cash
Income -Personalty
Cash 11.11 617.81
Twi1a Sizemore
1/6 of 1/7 of 1/2 share
Principal -Personalty
Cash $101.12
Income -Personalty
Cash 1.85 102.97
Wray Moore
1/6 of 1/7 of 1/2 share
Principal -Personalty
Cash $101.12
Income -Personalty
Cash 1.85 102.97
James Moore
1/6 of 1/7 of 1/2 share
Principal -Personalty
Cash $101.12
Income -Personalty
Cash 1.85 102.97
Marjorie Fowler
1/6 of 1/7 of 1/2 share
Principal -Personalty
Cash $101.12
Income -Personalty
Cash 1.85 102.97
3.
Carol Tappner
1/6 of 1/7 of 1/2 share
Principal -Personalty
Cash
Income -Personalty
Cash
Ronald Moore
1/6 of 1/7 of 1/2 share
Principal -Personalty
Cash
Income -Personalty
Cash
$101.12
1.85
$101.12
1.85
$102.97
$102.97
4.
~.J.
.TR-2 REV.51-62
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
NO.355 of 1970
ESTATE OF WILBERT F.MCLEAN,DECEASED
TAX SUSPENSION ACCOUNT OFPllTSBURGHNATIONALBANK
AND ELSIE I.MCLEAN,TRUSTEES UNDER WILL FOR
ELSIE I.MCLEAN,NOW DECEASED,FUND A
No.80869-8
PITTSBURGH,PA.JUNE 25,1976
SUM MAR Y-------
SCHEDULE A
PRINCIPAL -PERSONALTY
Receipts Page 3 25,000 00
Disbursements Page 3 16,506 20
Balance 8,493 80
SCHEDULE B
INCOME -PERSONALTY
Receipts Page 4 197 28
I
Disbursements Page 4 41 84
Balance 155 44
NET BALANCE 8,649 24
,
I
Exhibit "A"
WILBERT F MCLEAN·
T..·aA "!:V.e-clZ
THE BALANCE CONSISTS OF THE FOLLOWING:
PRINCIPAL -PERSONALTY
Cash 8,493 80
INCOME -PERSONALTY
Cash 155 44
8,649 24
-2-
I I
WILBERT F.MCLEAN
SCHEDULE A
PRINCIPAL -PERSONALTY
RECEIPTS
Cash suspended for a period of 8 months
pending Federal Estate Taxes
Assets Purchased
25,000 00
1976
Jan.5 General Electric Co.Demand Note 8,000.00
April 30 Ford Motor Credit Co.Demand
Note 8,000.00
1976
May
Sale of Assets Without Gain or Loss
3 Proceeds sale General Electric Co.Demand
Note at $100.00 8,000.00
Carrying Value 8,000.00 c 00
June 10 Proceeds sale Ford Motor Credit
Demand Note at
$100.00
Carrying Value
DISBURSEMENTS
Administrative Expenses
8,000.00
8,000.00 c 00 a 00
25,000 00
1976
Jan.22 Pittsburgh National Bank,Executor of the
Estate of Elsie I.McLean,account
No.35673-0,Cash transferred to apply
on taxes
Amount reserved to pay cost of petition to
lift suspension
-3-
l6,49€20
lC 00 16,506 20
WILBERT F.MCLEAN
TI'·ZA I'II!:V._z
SCHEDULE B
INCOME -PERSONALTY
RECEIPTS
Interest-Short Term Investments
General Electric Co.Demand Note
8,000.00 to 5/3/76 144 40
Ford Motor Credit Co.Demand Note
8,000.00 to 6/10/76 52 88 197 28
DISBURSEMENTS
/
Transaction charges on sales of short term
Investments
5/13/76 and 6/9/76 30 00
Trustee's Compensation 11 84 41 84
-4-
I I
;;;;;;;;au....i••••._..._-
WILBERT F.MCLEAN
TA.2A AI:V._2
Proposed Schedule of Distribution
To:Wallace L.McLean -1/4 of 1/2 share
Principal -Personalty
Cash 1,061 72
Income -Personalty
Cash 19 43 1,081 15
To:Jennie McLean Beaumarriage -1/4 of
1/2 share
Principal -Personalty
Cash 1,061 72
Income -Personalty
Cash 19 43 1,081 15
To:Mildred H.Morrison -1/2 of 1/4 of
1/2 share
Principal -Personalty
Cash 530 86
Income -Personalty 9 72 540 58
To:James M.Hall -1/2 of 1/4 of 1/2
share
Principal -Personalty
Cash 530 86
Income -Personalty
Cash 9 72 540 58
To:Alexander Berthold -1/2 of 1/4 of
1/2 share
Principal -Personalty
Cash 530 86
Income -Personalty
Cash 9 71 540 57
To:Raymond Berthold -1/2 of 1/4 of 1/2
share
Principal -Personalty
Cash 530 86
Income -Personalty
Cash 9 71 54C 57
To:Hazel B.Postelthwait -1/7 of 1/2
share
Principal -Personalty
Cash 606 70
Income -Personalty
Cash 11 10 61"':80
To:Paul B.Moore -1/7 of 1/2 share
Principal -Personalty
Cash 606 70
Income -Personalty
Cash 11 10 61 80
-5-
I I
WILBERT F MCLEAN
::au:EiAiUd,,&!&SZ&iliW:ZJE=_M&tiSu.:
·
T".ZA ..I:V._Z
To:Frank G.Moore -1/7 of 1/2 share
Principal -Personalty
Cash 606 70
Income -Personalty
Cash 11 10 617 80
To:Earl M.Moore -1/7 of 1/2 share
Principal -Personalty
Cash 606 70
Income -Personalty
Cash 11 10 617 80
To:Ruth A.Moore Whiteman -1/7 of 1/2
share
Principal -Personalty
Cash 606 70
Income -Personalty
Cash 11 11 617 81
To:Howard F.Moore -1/7 of 1/2 share
Principal -Personalty 606 70
Cash
Income -Personalty
Cash 11 11 617 81
To:Twila Sizemore -1/6 of 1/7 of 1/2
share
Principal -Personalty
Cash 101 12
Income -Personalty
Cash 1 85 102 97
To:Wray Moore -1/6 of 1/7 of 1/2 share
,Principal -Personalty
Cash 101 12
Income -Personalty
Cash 1 85 102 97
To:James Moore -1/6 of 1/7 of 1/2 share
Principal -Personalty
Cash 101 12
Income -Personalty
Cash 1 85 102 97
To:Marjorie Fowler -1/6 of 1/7 of 1/2
share
Principal -Personalty
Cash 101 12
Income -Personalty
Cash 1 85 102 97
To:Carol.Tappner -1/6 of 1/7 of 1/2
share
Principal -Personalty
Cash 101 12
Income -Personalty
Cash 1 85 102 97
-6-
I I
WILBERT F.MCLEAN
·~,
T...2A ..~V,_2
To:Ronald Moore -1/6 of 1/7 of 1/2
share
Principal -Personalty
Cash 101 12
Income -Personalty
Cash 1 85 102 97
8,649 24
SD:rnmd
-7-
I I
-=="---"'~-"....=-._"~"--"'03'~"~~---
T-131-A REV.4-68
No.355 of 1970 ~-j
IN THE ~,fA~'Nrg~~MON PLEAS
OF~COUNTY,
PENNSYLVANIA
ORPHANS'COURT DIVISION
&
ESTATE
OF
Wilbert F.McLean,
Deceased
For
Elsie 1.HcLean,
NOH deceased
Fund "A"
...."
.'".~
.,
'-,
t .,
•-tU
~~.::...")
N
--,
-j
PE1!TiOr~fOR DIST~nBUTION
P"::h
(l ~
\'~\f'1
~it
~J
PITTSBURGH NATIONAL BANK
Frank C.Carroll,Esquire33WestBeauStreet-
Washington,Pennsylvania
15301
,..
Form RCC-60 (11-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
HARRISBURG
Russell Marino
Register of Wills
Court House
Washington,PA
\,'"
CERTIFICATE
UNDER
REVENUE ACT OF 1926
Date ..,..""~.~9.~~;F.l~.•""l~Zl ".,"..
TO THE UNITED STATES COMMISSIONER OF INTERNAL REVENUE:
THIS IS TO CERTIFY that in the estate of
............................................................:w.~.!.~!!.~~.~~~~.~!.!!__~~:::.?Q:::~.;?.~_._.__
late of :w.~.!.~!~~.~.~~~County,Pennsylvania,
who died ~~~.~!g..t !.~!!?.__..__.,no refund of
inheritance taxes has been authorized by the Department and/or by the Board of Finance and
Revenue of this Commonwealth;and that there is no claim now pending for a refund of such
taxes in said estate.
Subject to additional tax,if any,under the Act of May 7,1927,as amended.
Total Tal:
Imposed
Amount Paid
In Cash Date PaI4
Discount
Allowed
5,300.00 5,035.00 6..2..70 265.00
...
l:::::-:J
._~--.t-..k-
ert P.Kane
SEAL Secretary of Revenue
ee:Russell Marino
Register of Wills
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
COUNTY OF
~-_.~---_.-
Form RCC-33
RESIDENT DECEDENT
~3-7Q 355
WASHINGTON
J
IMPORTANT:This return must be completed in detail and filed in duplicate,~with will attached,with the·
Register of Wills of the County where decedent resided;Return is due within one year after
date of death,unless an extension is granted by the Secretary of Revenue.(Section 703 of
the Inheritance and Estate Tax Act of 1961.)
state of P.ennsyl.v..ani.a }
ss:
County of.Washington.................................................We,Charles E•Enlow,Assistant Vice
P resi.dent·,······P.i.ttsburgh Na.tiona.l Bank &E.l.si.e I .•.......McL.ean
~tt.!K of the estate of the above-named decedent being duly sworn,depose and say
Eueutor S
(Month)
Name and address of attorney or}
other authorized representative to
whom all correspondence should be
mailed.
Decedent died ..March 10
...........Pi,j::1;:?l::>l:l:r::g!JNational.B~D.~..................
6 Sou±h Main Street,Washington,Pa.15301
That as such ~.~~.Q.lJ.t.Q.r.s deponent is familiar with the affairs of said estate and the property con-
(Jo:x""uto~~HX
stituting the assets thereof and their fair market value.
That at the time of death there was no safe deposit box registered in decedent's individual name,or jointly
with,Or as agent or deputy of another,or in decedent's individual name,with right of access by another as agent
or deputy,with the exception of the following:-
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT
n~.,....,.,.h lI.T."~~",,,.,,1 D."",l..-
.J -
fAT."."h ~noFoF;,.."",fAT;lh,."....4-1<'M,..T.""'","'".J
1<'1",;"",T M,..T.""''''.....r.H oF"",
That the contents of said safe deposit box or boxes are itemized under Schedules of this
return,with the exception'of the following,for the reasons hereinafter set forth:
That Schedule A attached hereto and made part hereof sets forth fullv and in detail all the
real property in the Commonwealth of Pennsylvania of which decedent died having an interest therein.It
also sets forth the mortgage encumbrances upon each parcel of real property at the date of death,giving
the amount still due at death,name of mortgagee,date,rate of interest,and book and page of record
thereof.It also sets forth in the columns provided therefore the assessed valuation of each of said
parcels,the estimated market value thereof as of date of death of decedent.
That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal
property wheresover situated owned by the decedent at the time of death;all moneys left by the decedent
at the time of death,whether in decedent's immediate possession,standing to decedent's credit in banks
of deposit,savings banks,trust companies,or other institutions,whether indiVidually,or in trust for
any other person or persons giving also separately the accrued interest thereon,if any,down to the last
interest 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 certificates or notes and other evidence of in-
debtedness of the United States to the decedent;all obligations,whether by statute or agreement they
are designated as tax free,of the United States,or any state,or political subdivision 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,automobiles,boats,and any and all
other personal chattels of whatsoever kind or nature,.left by decedent,together wi th the fairly estimated
market value thereof;all bonds and mortga.e:es held by decedent and of all claims due and OWing decedent
at the time of death,and all promissory notes or other instruments in writing for the payment of money
of which decedent died possessed,of whatsoever nature,With interest thereon,if any,giVing the face
value and estimated fair market value thereof,and if such estimated fair market value be less than the
face value,it sets forth briefly the reasons for such depreciation as to each item;all moneys payable
to the estate from life insurance polictes carried by decedent;all annuity and endowment contracts the
proceeds of which were payable upon the death of the decedent;and all the ,corporate stocks and dividends
due thereon and unpaid as of the date of death,bonds and accrued interest thereon to the date of dece-
dent's death and other investment securities owned by the decedent at the time of death,with the market
value thereof at such time.
Subscribed and sworn to before me this ./...t..
................................................day of ~~':::.,;4 19 '7/...
~~~;r)?.d/?..--<~L-tr J_-;;Z¢,--...................................................................................................................................y ....(.~.
"I •
In the case of securities of close or family corporations,the values reported are as far as
possible substantiated by financial statements of the corporations,showing the assets and liabilities
thereof as of the date of death.The schedule also sets forth the interest of decedent at the time of
death in any co-partnership or business,and in support of the value of such interest there is annexed to
said schedule,financial statements showing the assets and liabilities of said co-partnership or business.
A copy of the co-partnership agreement,(if oral,a statement setting forth the nature of the agreement)
together with a statement setting forth the character of the business,its location,and such other facts
pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest
therein must be submitted.It should also set forth in itemized form,together with the fair market value
thereof,any other property owned or bequeathed by the decedent at the time of death.•
The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry
contained therein and in the case of transfers ofproperty,real or personal,within two years of decedent's
death,in contemplation of decedent's death,or intended to take effect in possession or enjoyment at or
after death,said schedule sets forth the natur~and value of such property,to whom transferred,the
relationship of the transferees to the decedent,the proportionate share received by each transferee and
all other facts of a pertinent nature regarding said transfers.In the case of transfers intended to
take effect in possession or enjoyment at or after death,there is also attached to the schedule a co~y
of the deed,trust agreement or other instrument creating the trust.Ther.~is also set forth in said
schedule a list of all property,real and personal,with its value,which passes at decedent's death by
virtue of the exercise by decedent,either individually,or jointly with another,or any power of appoint-
ment vested in decedent,either individually or jointly,by the Will,deed,or other instrument of an?ther,
with a copy of the instrument creating such power attached t9 the schedule.
That Schedule D attached hereto and made part hereof sets forth the names and addresses of all
persons beneficially interested in this estate at the time of decedent's death,the nature of their res-
pective interests,their relationship,if any,to the decedent,together with the ages at the time of
decedent's death of all minors,annuitants and beneficiaries for life under decedent's Will.It also
contains a statement showing which of the beneficiaries named in the decedent's will,if any,died prior
to decedent,the dates of their death,their issue,and the relationship of such issue to the beneficiary.
That Schedule E attached hereto and made a part hereof sets forth all property,real and per-
sonal,owned by the decedent jointly with another or others,including intangible,standing in the name
of the decedent and others,plus the date and place of record of instruments effecting the vestiture of
real estate and the date of acquisition of personalty,plus the name,address and relationship,if any,
of co-owners to the decedent.
That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts
and deductions claimed for and on behalf of this decedent's estate,including funeral expenses paid;
family exemption,Where applicable;costs of administration of this estate;counsel fees and fudiciary's
commissions paid or to be paid;cost expended for burial trusts,tombstones or gravemarkers,and reli-
gious services,in consequence of the death of the decedent;debts and claims OWing and Impaid at time of
death;taxes accrued chargeable for period prior to decedent's death (except those allowed under Section
651 of the Inheritance and Estate Tax Act);together with a statement of collateral pledged for obliga-
tions,if any.It is agreed that the fiduciary.will present proof of said claimed obligations upon re-
quest,that if the amount actually paid in settlement of any fee,commission or debt is less than the
estimated amount claiming and allowed,that the same will be reported to the Register of Wills,and that
the amount of tax assessed can be reassessed in accordance therewith.
That the totals of the appropriate columns in Schedules "A","B", "C","E",and "F"as directed therein,
have been carried forward and properly registered in the Summary.
PITTSBURGH NATIONAL BANK
~~------
6 South Main Street..
(Street NumbeT)
~~f3..~~.~9.~9..~.!.~..~..~;h.?..~.QJ .
(City or Town and State)
NOTE:Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are
filled in with details or the word "None",and in case the assets include rare and unlisted securities,
securities of close or family corporations or an interest in any co-partnership or business,that the
data and statements required under the paragraph above relating to Schedule "B"are attached.Also make
certain that column #1 in the "Summary"has been properly completed as above-directed.
..
~RCC-34 r1-64)•
COMMONWEALTH OF PENNSYLVANIA /
D~PART'MENT OF REVENUE
BUREAU OF COUNTY COLLE€TIONS
•'TRA'NSFER INHERITA-NCE TAX
RESIDENT DECEDENT
$CHED~ULE "A"
REAL PROPERTY *.!.
~',,
Real property in Pennsylvania,with statement of Qortgage encumbrances upon each parcel at death of dece-
dent.Where property heid as joint tenant or tenancy by entireties,report on Schedule "~".Property b-Id 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 Com~~!1wealthof Pennsylvania should be (1)(2)(3)"described by lot and block number,street and street number,together wi th DEPARTMENTageneraldescriptionoftheproperty,with a reference to the record of the ASSESSED VALUE VALUATION
conveyance by which the decedent took title;if a farm state number of a·FOR YEAR OF ESTIMATED CAUTIONcres;also statement of mortgage encumbrances upon each parcel at death DECEDENT'S MARKET VALUE (Do not writeofdecedent.Taxes,assessments,accrued Interest on mortgages,etc.,are DEATH In this space)to be listed on Schedule "F"and must not be deducted from this schedule.
NONE
Insert this total opposite "real property",Schedule "A"in the X X X X X
"As Reported"column on the last page of this return.
,--------------
RCC-Q5 •
COMMONWEALTH OF PE~NSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "B"
PERSONAL PROPERTY
INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned individually
by the decedent,at the time of his death.Property owned by the decedent jointly with another or others
must be listed under Schedule "E".Inta~gible personal property,titled in the name of the decedent,but
payable at death to another or others,including but not limited to P.O.D.U.S.Savings Bonds and tenta-
tive trust accounts,must be listed,despite the fact that they are not of the administered estate.
Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household
goods,and fUrnishings,books,paintings,automobiles,boats,etc.)
Intangible personal property,such as bonds,treasury certificates,cash on hand and in bank,..
stocks,'mortgages,notes,together with accrued interest or dividends,salaries or wages,insurance pay-
able to the estate or fiduciary in said capacity,partnership interests,interest in anyundistributed
estate 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 ITEM UNIT ESTIMATED DEPARTMENT VALUATION
No.List and describe fUlly VALUE MARKET VALUE (Do not write in
this space)
II?
As per attached schedule 29_.5,760.3Q 19S;7~O.30
~,~.
-
Insert this total opposite "Personal Property",Schedule "B"in X X )90'7&,o·:3 athe"As Reported"column on the last page of this return.295,760.30 J
RCC-;36
COMMONWEALTH.OF PENNSYLVANIA
TRANS}~R INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "c"
TRANSFERS
(1)Did decedent,within two years of death,make any transfer of any material part of his estate,without
receiving a valuable and adequate consideration therefor?(Answer yes or no)_N__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)No
(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 time of making the transfer.(Note 1).
(c)Cause of decedent's death.(Note 1).
(4)Did decedent,in his lifetime,make any transfer of property without receiving a valuable or adequate
consideration therefor which was to take effect in possession or enjoyment at or after his death?
(Answer yes or no)No
(a)Was there any possibility that the property transferred might return to transferer or his
estate or be subject to his power of disposition?(Answer yes or no)_
(b)What was the transferee's age at time of decedent's death?-----(5)Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration
therefor under which transferor expressly or impliedly reserves for his life or any period which does
not in fact end before his death:
(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 therefrom?(Answer yes or no)_~N~o~_
(6)If the answer to (5)(b)above is in the affirmative,state whether the right was reserved in decedent
alone or others _
(7)Did decedent in his lifetime make a transfer,the consideration for which was transferee's promise to
pay income to or for the benefit of care of transferor?(Answer yes or no)_~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)_~N~o:-_
(9)If the answer to (8)above is in the affirmative,was the power to alter,amend,or revoke the inter-
est of the beneficiary reserved in the decedent alone or the decedent and others?
(Answer yes or no)_
NOTE 1:The answers to these questions should be supported by affidavit by the attending physician as
well as a copy of the death certificate.
NOTE 2:If answer to any of the above questions is yes,set forth below a description of the property
transferred,it's fair market value at date of death,dates of transfers and to whom transferred,with
relationship of transferees to decedent,if any.Submit copy of any trust deed or instrument,if trans-
fers are claimed to be non-taxable,also submit detailed statement of facts on which said claim is based.
NOTE 3:List applicable property below in manner in which provided in Schedules A,B,or E.
ITEM
NONE
DESCRIPTION MARKET VALUE
(Estimated)
DEPT.VALUATION
(Dept.Only)
Insert this total opposite "Transfers",Schedule "C"in the
"As Reported"column on the last page of this return.
·,
,)RCt-38
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
INSTRFCTIONS:This schedule must disclose all property,real and personal,owned by the decedent jointly
with another or others,including intangibles,standing in the name of the decedent and others.List
real estate first,as entireties,or joint tenants,giving brief description,as indicated under Schedule
"A",plus the date and place of record of instrument effecting vestiture,but do not include entireties
or out of state real estate value in estate valuation column.Personal.property should be listed as in
Schedule "B",plus date of acquisition,and the name,address and relationship (if any)of co-owners to
the decedent.
Description of Property,Date of Acquisition,Name I unit
Address and Relationship of Co-Owners,and Place !Value
of Record of Instrument,where Real Estate.!
percentage Estate
Share Valuation
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
Property Interest
Lot 145 X 211 X 135 X 223.45,having
erected thereon a I-story brick and
clapboard dwelling containing 5 rooms
and tile bath.There is a 2-car
integral garage.The property is
known as 880 Bud Street,South
Strabane Township,Washington
County,Pa.$26,000.00
(Owned by the entireties with
Elsie I.McLean,Wife)
Household goods $1,043.50
(Jointly owned with Elsie I.McLean,
Wife)
II
J
I
First Federal Savings &Loan
Association of Washington
Savings Account No.I-1240 $8,000.00
~Savings Account No.I-128l $6,000.00,
(Registered Wilbert F.McLean or
Elsie I McLean,Wife)
Mellon National Bank &Trust Co.,
Washington Office
Savings Account No.061~2397
$10,950.80
(Registered Wilbert F.McLean or
Elsie I.McLean,Wife)
Pittsburgh National Bank,Washington
Office,Savings Account No.
61-2397 $10,950.80,
(Registered Wilbert F.McLean or
Elsie I.McLean,Wife)
Pittsburgh National Bank,Washington
Office I
Income Certificate of Deposit No.
4178,Issued 12/4/67 Due 12/4/70
\$10,000.00
Income Certificate of Deposit No.
4215 Issued 4/2/69 Due 4/2/74
$20,000.00
(Registered Wilbert F.McLean or
Elsie McLean,Wife)
I
I
Insert this total opposite "Jointly Owned Property",Schedule"E"
in the "As Reported"column on the last page of this return.
-RCC-37:(12-63)
COl\11\10NWEALTH OF PENNSYYLANIA·~RANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "D"
BENEFICIARIES
(
h
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFStatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARY
ave an interest,vested,contingent or other-are involved,set STATE YES IN ESTATE
wise,in estate)forth this fact.)OR NO BIRTH
H'1cdlO T M,.-.T.IO:::.n Wife YES Leqatee &Beneficiary
880 Bud St Under Trust
W~qh;P:::.,r:;1n,
Pittsburah National Bank
Elsie I.McLean.and Stuart ..
E.IVI!Esa Now Deceas ~dv
Trustees under will Per
P:::.nr lAd"'H k'
Trust for Elsie I.McLean.
Wife.Marital
Pittsburgh National Bank,
Elsie I.McLean and Stuart
E.Murphy,Esq.,Now Deceas ~d
Trustees under Will Per
Paraqraph FOURTH of Will
Trust for Elsie I.McLean
Wife,Residuary
Deponent further says that all the above-named beneficiaries are living at this time except below:
NAME DATE OF DEATH RESIDENCE
~IATTER OF THE APPRAISEMENT
OF THE
Deceased
ESTATE OF
(Executor-Administrator
must complete "As
Reported"column #1.)
C1 :y...,"'tl =:0a:0 ~~Cb
til :I-'0::s til ~
til :::1 til 0...,:rt (t'~~Il>:......."1 ..-0:><.r-til "0
Il>l<:"'tlCbC'""1 "1;--:0 .g ~
tr:1 ,:E:~
til :::1 ~~:CD '<~',...-Cb :.....
to,11:0to:CD
'11'rt~
Year ..
P.I<THE
!No.
WilbertIl'.•.fv'IqI:,.e.~J:l .
Will
Administration
Late of 880 Bud Street
REPORT AND APPRAISAL
Commonwealth of Pennsylvania
County of Washington C/)
C
~~>=:0..........-.......-....-.....-<'(J)W C/)C/):n ::l'"g..g..
,::J'"':~>: =CJ:~::: =----~~-0~~~
N l\J >\t)'-0 til
01 lJ1 =:0_..,:..Cbo-..;.J -...J 'g-m m ..,
0 0 -Cb.:.c..
W w -b 0
~~-0~~~
>'"t:l
(1:_8"tv..,-2.::sr::c..
I
I
RCC-81 16-711
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
NOTICE OF FILING OF APPRAISEMENT
IN YOUR REPLY PLEASE
REFER TO 38-S9-6
Inheritance Tax Division
J
PITTSBURGH NATIONAL BANK &ELSIE I.McLEAN
(Executor eXu.x~nm
In Re:Estate of _~WI=L'-.:::B:=E:=..:R~T-=-F-=-.~M~c=::::LE=A:.=:N:..:.-_
_W.!!..A~SH""""I,,,",Ni=G~T~O~N.!--__County -File No._-...!6oL.>.3L::.-:....!7~0:=-.oJ..3>LSS~_
You are hereby notified that the_~_~o~r:...=i~g~i!".!n~a::!cl~_
appraisement in the estate of Wilbert F.McLean
has been filed in the office of the Register of Wi lis of Wa sb;ngton
County on .Ia.nuay 19 ,19-12,Said appraisement reflects the following
valuations:
Real Estate _
PersonaI Property__-=Z~9:...:::S:...",c...!7....::6~0::....!.~3~0~---
Transfers _
Jointly Owned _
Tota I --"'Z"-"'9'-"'S'-"-o--L7.!L6-"'-0-'--.-.t..:30~_
As to such tax that is paid within three months from date of death,a five (5%)
percent discount is allowable.As to any tax that remains unpaid after nine (9)months
(fifteen months when death occurred from December 22,1965 to June 16,1971,inclusive;
and twelve months when death occurred prior to December 22,1965)from date of death,
interest at the rate of six (6%)percent per annum is charged.
Any party in interest who is aggrieved by an appraisement may appeal therefrom
as provided by law.
Dot e ----.JJ-.<a:l..,t!u.1u,lac;l..J..'qJl-T--..L.l..;;)9e-.,-----.Ll...;l947....ZI-----Signed DOMINIC Ro 'DeMARIA"---
Title __A_P_P_RA_I_S_E_R_I _
DATE OF DEATH:March 10,1970
Note:This is not a bill.
-,...
RCC-39 (5-68)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
;/,t
SUMMARY
Estate of McLEAN,
(Last Name)
WILBERT
(First Name)
F.
(Initial)
DATE OF DEATH 3-10-70 FILE NO.63-70-355
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of__W!!.QauiULl..ue,..lood~.-==~_
Pennsylvania,do respectfully report that I have appraised the real and personal roperty as reported in the regoing r turn at
the values set forth opposite each itern in the last column to the right in Sch,dule "A","B", "C",and "IE".
Dated:_---J.....T.....a~n~u.....a....ry-+-~)....9.....,..,_1.0.....<.9.....7...,,2,---
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
2Q5_760 30
295.760 30
None
295.760 30
$?QC\7hO 10
295 760 30
None
295 760 30
VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED
$$-------+--
CLEAR VALUE OF ESTATE
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)
Valuation of life estates or _.t=
::::::::::::t===
FOR USE OF REGISTER ONLY
Tax on $-----------1--
Tax on $---------+-~
Tax on $-----------1--
Tax on $-----------1--Tax on $-+__
Exemptions==========1I==Total Estate -I-__
TOTAL TAX
Less tax previously paid
BALANCE
Less 5%of tax if paid within
3 months after death
2
6%
5 0
10%
15%
*
COMPUTATION OF TAX
$--------1---
$--------1---
$--------1--
$--------+--
$--------1--
$---------'---
(*)As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
TOTAL TAX BALANCE:------l!-
PAID $---lC
BALANCE OF INHERITANCE TAX DUE $t=
'Add interest at rate of 6%from_____to $------
AMOUNT OF ESTATE TAX ASSESSED $-------lL-
Estate tax paid $--ll-
BALANCE DUE $------~
Add interest at rate of 6%from
-------Ito-----
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason,
same should be noted below,with short explanation.
Will !...No.AdminIstration
IN THE
Year .
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
'fiLBERT F.McLEAN
Deceased
Late of .
County of
S.STRABANETWP.•....
.WASHINGTON...
"
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
oT
,
Ponn 2CC-2
DEPAItTMEl'~T OF REVENUE
BUREAU OF COUN~:Y,COLLECTIONS
HARRISBURG.PENNA.17127
COMMONWEALTH OF PENNSYLVM.JIA
RESIDEN'f INHERITANCE TAX
APPRAISEMENT
DATE J.:.~.n.Y:.~.y 1..9...J l.9..7.~.
NTY WashingtonCOU ..
FILE NO §.}.=..?9..=..~.?.§..
Whereas,W.i.l.b.e..r.t.F..•.....Mc.L.e..a.n late of ,S s..t.r.a.b.a.n.e Twp .
in the County of W..~.~.h.i.ngt..Q.n Commonwealth of Pennsylvania,having died on
the lQ t.h day of Ha.r..c.h 19.7.0.,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,P..Qmi.D..i.c.R..,;p.~.M~.r.i~,an appraiser duly appointed according to law,
having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix
the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement:
In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest.
Unit App,ai.ementOesc,lptlon of AlBet Value.Made for Inhe,ltance
Tax Pu,pole.
$
PERSONALTY:
See Schedule "B"attached to appraisement 295.76(3(
Total 295.760 30
form~~v:fhbl:~::I[hi~w~.~~L~~~.'~:;o~e~...y ce.~t~.~..~~~~...t~~..~~~.~~..~~~~.~i.~.~.~~.~~..i.~..~~~e 1~~2~.
~~/U·~__
..........................................~..~~,:lif.+:':"~".
Appraieer02:.::::::::::.:·::..'::···················..··,..··, .
.......................,Penna,
..Jv.A~JU:NC.Il'QN .County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
WILBERT F.McLEAN..................
Deceased.
Late of '
S.STRABANE TtYI'.
Date of Death,..,.,.¥~.~.<:..4...,J,Q.,.l.Q.7Q .
Appraisemei!t Docket Vol.,3.8 .
Page,,.:?.~.:.~..,No..9..3.::,7Q.~,3..5.5...
Filed in Register's Office,J.an 19..,J9 72
Amount of tax due,$.
.DEPARTMENT OF REVENUE
Received,
Examined and Approved,.
Wrote abo.ut Appraisement,.
Appeal tt-om Appraisement,, , .
Entered and charged,,.
'J
.\l
I
ESTATE OF Wilbert F.McLean LATII o",_-,S:<.;o"",u=-t""h,-,-""S.=.t.=:.r...a""b.=a~n:.::e,-"T:.::o,""w...n...s,""h"",i""lP,,--_
•0 _
~~3-70-.3S.5
STATEMENT OF £:>EB1s
AND DEDUCTIONS
OFFICII OF THII•RIIGI.TER OF WILL.
OF GRIlIlNE COUNTY
AND AGENT OF THII CO....ONWIlALTN
DATil OF FILING A....RAIU..IINT February 25,1972 DATE OF DII:ATH March 10,1970
DATE No.OF NAME OF PAYEE REMARKS AMOUNTVOUCHER
1970
April 3 Russell Marino ReQ:ister Letter!':te!':tamentarv 16 50
15 Short Certificates 15 00Certifiedcopyofwill1150
3 Washington County Reports AdvertisinQ:letters testameTI tary 14 00
8 Russell Marino,Register 5 Short Certificates 5 00
15 Observer Publishing Co.Advertising letters testamertary 14 00
Appraisal charge re 880 Bud St.
June 3 'Pittsburgh National Bank Strabane Townshio WashinQ:tcn
County,Penna.35 00
Sept.4 Martin R.Hallam Appraising household goods 20 001971Balancedueongrantof
April 11)Russell Marino,Register letter!':and co!':t of filinQ:
inventory 25 00.
Dec.13 Russell Marino,Register Filing this account 25 00
13 Frank C.Carroll Attorneyls fee 9,500 00
13 Executors I Compensation -Pittsb rgh National Bank and 11,250 00
Elsie 1.McLean 3 750 00
Amount reserved re delivery 0 securities 25 00
Jan.11 Net proceeds sale 100 shares Penr Central
Co.Com.at 6.50 $627'~i ~79,~..Carrying value 2 506.2 ~2"-May 5 Net proceeds sale 1,000 shares C'clops
Corp.Com.at 24.25 23,878.2
(1(559 z§)Carrving value 32 437 5(
197P Reimbursement for ambulance '\...-'
April --..l-Elsie I.McLean expense 20 00
16 Kurtz Monument Co.Lettering on crypt in
mausoleum 50 00
16 Annex Pharmacy Drug bill 14 50
22 Stevord F.Bornhill Funeral Home Funeral expense 1,270 00
May 11 WashinQ:ton Hosnital Hospital care 2 00
12 A.L.Sorensen,M.D.Professional service 46 00
June 24 A.L.Stormwind Preparation of Federal Incorre
tax Return for year 1969 40 00
636,586 81\'
f'jJi ~A A~(~~~~AA~;;¥1t-3 p.,i)
HEREBY CERTIFY.THAT,TO THE BEST OFTrustOfficerofPjttsburgb
National Bank .MY KNOWLEDGE AND BELIEF,THE FOREGOING IS AJUST AND TRUE STATEMENT OF DI!:BTS,FUNERAL EXPENSES AND EXPENSES OF ADMINISTRATION
SUBMITTED TO THE ESTATII of,__.:.:W,-=i:.::l:.::b,,,,e:.:r:..:t=--=F,,-,.~M,",,c::::.:L...e.::.a=n=--__--:;-.-----.--''--Zl~I---''-,..-._-D:ECEASED.AS DEDUCTIONS FOR
INHERITANCE TAX ..URPOSES.\.~I.~-::t Q -J,Io.M.A.~f:::=-.....-(L.S.)
__---:2=.·-:J.:::.-__-DDAY OF A;sis~t Trust Officer -=
COMMONWEALTH OF PENNSYLVANIA }SS:COUNTY OF GREENE
I,Joseph W.Linn,Assistant
RCC-Sl (6-71)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
NOTICE OF FILING OF APPRAISEMENT
ELSIE I.McLEAN
(Executor or Administrator)
IN YOUR REPLY PLEASE
REFER TO
Inheritance Tax Division
J
In Re:Estate of \1ILBERT F.l>1cLEAN
__W_'A_S_H_IN_'G_T_ON County -Fi Ie No.63-70"'355
Dear Mrs.McLean:
You are hereby notified that the supplemental
appraisement in the estate of viILBERT 1".McLEAN
has been filed in the office of the Register of Wills of WASHINGTON
County on FEBRUARY 25,,19--72.,Said appraisement reflects the following
valuations:
Real Estate ----;;;-:-;:---=~---
Persona I Property 8J~+5'-._8_0 _
T ransfers -=2L:,2:=:8::.,:0::..,:.'--'OO:..=......_
Jointly Owned _
Tota I ~3_LJ1=2=.5=.=eO.::..-_
As to such tax that is paid within three months from date of death,a five (5%)
percent discount is allowable.As to any tax that remains unpaid after nine (9)months
(fifteen months when death occurred from December 22,1965 to June 16,1971,inclusive;
and twelve months when death occurred prior to December 22,1965)from date of death,
interest at the rate of six (6%)percent per annum is charged.
Any party in interest who is aggrieved by an appraisement may appeal therefrom
as provided by law.
Date _......F~EB""·R....,U"'-"b.UJR....y_25~,,........1-+9:..r-7.....2 _
date of death;March 10,1970
Note:This is not a bill.
Signed _--,-l'1r--,-s-,-o_F_r_an--'-c_e_s_L_e_o _
Titl e C_'f_U_'E1_F_A_P_P_lU_,,_I_Sl_!;R _
-.'".o
RCC-39 (5-68)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of McIEA.N,WILBERT F.
(Last Name)(First Name)(Initial)
o
DATE OF DEATH 3-10-70 FILE NO.63-70-355
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of_~W:..:A:.:S:.:H:.:I:.:N:.:G:.:T:.:O:..:N-=---_
Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at
the values set forth opposite each item in the last column to the right in Schedules "A","B", "C",and "E".
Dated:FEBRUARY 25,1972
INHERITANCE TAX APPRAISER
REPORT OF THE REGISTER OF WILLS
I,the undersigned duly elected Register of Wills in and for WASHINGTON 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:~~P1EIIfENTAL ~REGISTER OF WILLS
$
,845.80
2a2~0-00
3,125.80,
3,125.80
$
845.80
?280.00
3,125.80
3,125.80
VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED
$-------+--
INVENTORY
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
Joint -Held Property (Schedule E)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
Valuation of life estates or
FOR USE OF REGISTER ONLY
Tax on $--+__2%
Tax on $~J
Tax on $----------+--~
Tax on $10%
Tax on $15%
~e~tioos *
Total Estate --l-__
TOTAL TAX
COMPUTATION OF TAX
$--------+---
$--------+---
$--~---__4--
$-------4--
$------__4--
$-----_--1._-
(*)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 $--------IL-
Estate tax paid $-Il-
BALANCE DUE $l-
Add interest at rate of 6%from t=
-------1to-----$-------1'
TOTAL TAX BALANCE $--------I
PAID $-1
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason,
same should be noted below,with short explanation.
Will
Administration t No.year .
IN THE
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
vlILBERT F.McLEAN
Deceased
Late of vlASHINGTON
'-----
County of .WASHINGTON .
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
f'
'i\
"
.".
$'
Ponn RCC-2
J •'.~•
.<>.
DEPARTMEl'~TOF REVENUE
BUREAU OF COUNTY COLLECTIONS
IltARRISBURG,PENNA.17 127
COMMONWEALTH OF PENNSYLVM~IA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE ....F.EBRY.ARY....~Z."1.9.7.~.
COUNTY 1~~.~~.!..~~~~.~.
FILE NO...?~.:??:?..?..~..
Whereas,.Y.q;~.fl~~.~f..~~~~.~late of J.[A$.H.J.N.G~.9N..
in the County of Y:f.A$..H;n~9.:'J:QN Commonwealth of Pennsylvania,having died on
loth 'MARCH rlO •the day of 19 ,seIzed and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,::.f..RAN~~~,an appraiser duly appointed according to law,
having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix
the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement:
In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest.
Description of Asset Unit Appraisement
Values Made for Inheritance
~UPPTF.MEilTAL APPRAISEME.NT Tax Purposes
PICK UP OF ADDITIONAL ASSETS FROM FEDERAL ADJUSTMENT NOT REPORTED $
IN THE ORIGnJAL APPRAISEMENT FlIED JANUARY 9,1972.
PERSONAL PROPERTY ~
'.
268 She General Motors COPPa Dividend 277.80
440 She Timken Rollen Bearing C?Dividend 198.00
600 She U•.S.Steel Corp.Dividend 370.00
TOTA,LPERSONAL PROPERTY 845,.80
TRANSFERS l"1ADE DURING DECEDENT'S LIFETIME
Check made to the Decedent IS SDouse from the Decedent on
Nov.28,1969 2,000.00
-'lP(~k m::lnp f'l1Jt.t.n t.hp -~t!'l hv t.hA ..l ..l .~
from checking account #4-816533 ,Pittsburgh..Nation8.l
Bank 280.,00
.,n
TOTAL TRANSFERS \...'"2,280.00c",
TOTAL I'3,125.80/'
..
ANDREW J.MERVA,DISTRI:.CT SUPERVISOR
<I'i
',"'~,
"
L
WASHINGTON
,...County
I .
I
"1:
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
W;I:J:.~'r.f.~.".M~~..
Deceased.
Late of
C"-,""."t ..WASHINGTON .:-·············_~~·:·?:·~:·~·:~'\.:.../r-···~··:.~:,;.";;,,"-:,:,
Date'of .Death,MJ\EC.l;f ~Q"i..19?,:~.
A ppraisellleI!t Docket Vol.,:;;{.
Page,~~..~N 9 ~3..~7Qi.-.35..5..
Filed in Register's Office,..~.l3,q.~?4,19.7.4 .
Amount of tax due,$.
DEPARTMENT OF REVENUE
Received,
Examined and Approved,..
Wrote abd.ut Appra.isement,·..
Appeal j,.om Appraisement,~.
Entered and charged,.
!:
~
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Rcc-al (6-73)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127 IN YOUR REPLY PLEASE
REFER TO 38-59-6
Inheritance Tax Division
J
NOTICE OF FILING OF APPRAISEMENT
PITTSBURGH NATIONAL BANK
(Executor~
In Re:Estate of WILBERT F.McLEAN
_---!'y..u;A~S~H!..:!!I~NG~T~ON~·__County -File No.63-70-355
Dear Sir:
You are hereby notified that the Life Estate Appraisement
appraisement in the estate of Wilbert F.McLean
has been filed in the office of the Register of Wi lis of_...DWt.CIalHl:s~bJ...;LJn.1..jg!;-t",",ou.nLl-_
County on Sept.25 ,19 75,Said appraisement reflects the following
valuations:
Real Estate _
Life Estate ~-----'8..u6~,~3L.>..5'-""6........~5~2'----
Transfers _
J0 int Iy Own ed -=-=--==-=---=-=,.....-_
Tota I 8_61-,-=--35-=--6-'--=--'.5:....:2=---__
As to such tax that is paid within three months from date of death,a five (5%)
percent discount is allowable.As to any tax that remains unpaid after nine (9)months
(fifteen months when death occurred from December 22,1965 to June 16,1971,inclusive;
and twelve months when death occurred prior to December 22,1965)from date of death,
interest at the rate of six (6%)percent per annum is charged.
~jl([
Titl e __C_H_I_E_F_A_P_P-'--RA--C-.:.-I---'--S_E=..:.R _
Any party in interest who is aggrieved by this notice may object thereto within
sixty days after receipt of said notice as provided by Section 1001 of the Inherita e and
Estate Tax Act ofl961,72 P.S.2485-1001,P.L.37'J:-/
Date September 25,1975 Signed_~~~~~===::::::::-_..14~~----.:::2'.~-------
Note:This is not a bill.
..
RCC-39 (5-68).:..
CCMMONW(~LTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
LIFE ESTATE APPRAISEMENT.
SUMMARY
Estate of McLEAN,
(Last Name)
WILBERT
(First Name)
F.
(Initial)
DATE OF DEATH 3-10-70 FILE NO.63-70-355
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Washington
Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at
the values set forth opposite each item in the last column to the right in ~che7s "A","B","C",and "E".
Dated,September 25,1975 •.;;y-~¢~L -;;.Or(..
INHERITANCE TAX APPRAISER ~'
REPORT OF THE REGISTER OF WILLS
I,the undersigned duly elected Register of \ViHs in and for County,Pennsylvania,do respect-
fully report that I have allowed deductions in the amountS claimed by deponent,except as to those items where a greater or
lesser amount is set forth in the last column to the right in Schedule "F",which greater or lesser amount represents the sum
allowed as a deduction.
Dated:_
REGISTER OF WILLS
INVENTORY
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
Joint -Held Property (Schedule E)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
Valuation of life estates or
VALUE AS REPORTED$----+-1-
iL
VALUE AS APPRAISED
$I
I
VALUE AS REAPPRAISED
$
.~$_~8=6~,~3~5~6~
ESTATE TAX ASSESSMENTS $C
" j
FOR USE OF REGISTER ONLY
Tax on $---------f--
Tax on $---------f--
Tax on $---------f-~
Tax on $---------f--
Tax on $----------4--
Exemptions========~I==Total Estate ~__
TOTAL TAX
Less tax previously paid
BALANCE
Less 5%of tax if paid within
3 months after death
2%$
@ $
5%$
10%$
15%$
Ii<
$
$
$
$
COMPUT.ATION OR,TAX
~'~
_E
roo.
(*).As evidenced by Charitable
Exemption Certificates issued
,,"by the Secretary of Revenue.
/
BALANCE OF INHERITANCE TAX DUE $t=
Add interest at rate of 6%from
to ----C$-..JAMOUNTOFESTATETAXASSESSED$.
Estate tax paid $I
BALANCE DUE $-JL-
Add interest at rate of 6%from
to $-~t=TOTAL TAX BALANCE $-----~
PAID $.....J
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason,
same should be noted below,with short explanation.
Will (...No.AdmlOlstration
IN THE
Year .
u
-'
,
""'
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
XJ.:'fI:r..B.~~TJr.McLEAN
Deceased
...~
- J
Late of .
County of
S.STRABANE
WASHINGTON ".
Commonwealth of Pennsylvania
REPORT AND APPRAISAL -:1
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RCC-2 (2-64)
•,D£;.PARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
"-HAR-RISBURG,PENNA,17127
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEME~T
DATE Setpember 28,1975
COUNTY Washington
FILE NO.63-70-355
Whereas,Wilbert F.McLean late of __S_._S_t_r_a_b_a_n_e _
in the County of Washngton Commonwealth of Pennsylvania,having died on
the 10th day of March 19 70,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,Frances Leo ,an appraiser duly appointed according to law,
having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix
the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement:
In the event that any future Interest in this estate Is transferred in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest.
Unll Appraisemenl
Oeserlplion of AlSel Made for Inheritanee
LIFE ESTATE APPRAISEMENT Values Tax Purposes
PERSONALTY -Ofi£inal Filed -1-19-72 $295,760.30 $
PERSONALTY -Supplemental Filed -2-25-75 845.80
TRAN~FER~_~l1nnlpmpntal Filed -2-25-75 2.280.00
GROSS 298.886.10
LESS D fJ D 26.301.50
LESS BEQUEST (Automobile)2.000.00
LESS TRANSFERS 2.280.00
RESIDUE (Life Estate)268.304.60
At the death of the decedent the Life Tenant.Elsie I.
McLean.was 66 years of a£e.-.-·,
".S..,~
$268,304.60 "RESIDUE J -,1
AGE FACTOR (66 years).32186 I -'~
X ·.,~·"..".'
VALUE OF LIFE ESTATE 86,356.52 I:86.356 52~-.
"~...,--'.
.''--
"'"I ·-·.-
",Total 86,356 52
.'·,~
(Tax Breakdown)
BeQuest -$2.000.00 @ 6%=120.00
Transfers -2.280.00 @ 6%=136.80
Life Estate-86.356.52 @ 6%=5.181.39
Total Tax Due 5.438.19
Tax Previously Paid 16.355.08
Balance to Credit to Remainder 10,916.89
"-j
.'t ~
Having been duly sworn accor4ingtojaw,I do hereby t is made in con-
formity with law on this ~~,_day of ~~~~~~co.:::~-..I..__-...=~:"'-_~19..2..c.::-
Appralaer
,Penna.
WASHINGTON:).'
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II
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RESIDENT INHERITANCE TAX APPRAISEMENT
,,'I;
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Estate of
-'
WILBERT F.McLEAN
Deceased.--~;
';.
c..~
Late of
j
-Aiiiount of tax due,$_--'_
Appeal f1'om Appraisement,.._.......;."':-~
~,Fil.ed in Register's Office,Sept.25 19 75
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March 10,1970
59-6 No.63-70-355
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Appraisemeflt Docket Vol.,
Date of Death,
Page,
E:ramined and Approved,~'-
S.STRABANE----
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'.,'PEPARTMENT OF~"REyENUE
Received,
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R,.C-33 (4-73),COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
RESIDENT DECEDENT
IMPORTANT:
J,",COUNTY OF __WA_S_H_IN_G_TO_N _
This return must be completed in detail and filed in duplicate,with aU attached,with the Register of Wills of the
County where decedent resided;Return is due within nine months after date of death,unless an extension is granted
by the Secretary of Re'ltenue.(Section 703 of the Inheritance and Estate Tax Act of 1961.)
of the estate of the above-named decedent being duly sworn,depose and say
Pittsburgh National Bank
P.O.Box 340747-P
Decedent died March 10,
(MONTH)
Name and address of attorney or }
ather authorized repres.entative to whom .
a II correspondence should be rna iled.
(DAY)
,19~J testate leaving a last will,copy of which is hereto attached,,}(YEAR)\..~;
Pit.t.sburgh,Pennsylvania 15230
That as such CO-Executor deponent is familiar with the affairs of said estate and the property constituting
(EXECUTOR-~
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 DEPOSIT BOX RENTED RELATIONSHIP OF JOINT
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT
That the contents 'of said safe deposit box or boxes are itemized under Schedules o.f this return,
with th~excepti~n,~f the following,for the reasons hereinafter set forth:
That Schedule A attached hereto and made part hereof sets forth fully and in detail all the real property
in the Commonwealth of Pennsylvania of which decedent died having an interest therein.It also sets forth the
mortgage encumbrances upon each parcel of real property at the date of death,giving the amount still due at
death,name of mortgagee,date,rate of interest,and book and page of record thereof.It also sets forth in the
columns provided therefore the assessed valuation of each of said parcels,the estimated market value thereof
as of date of death of decedent.
That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal property
wheresover situated owned by the decedent at the time of death;all moneys left by the decedent at the time of
death,whether in decedent's immediate pos session,standing to decedent's credit in banks of deposit,savings
banks,trust companies,or other institutions,whether individually,or in trust for any other person or persons
giving also'separately the accrued interest thereon,if any,down to the last interest day pri«JT to decedent's
death in the case of savings banks,an4 to the date of decedent's death in all other cases;all bonds,postal
savings,treasury certificates or notes 'and other evidence of indebtedness of the United States to the de-
cedent;all obligations,whether by statute or agreement they are designated as tax free,of the United States,
or any state,or politi~al subdivision thereof,or of any foreign country,which are owned at the time of death;
all wearing apparel,jewelry,silverware,pictures,books,works of art,household furniture,horses,carriages,
automobiles,boats,and any and all other personal chattels of whatsoever.kind or nature,left by decedent,
together with the fairly;estimated market value thereof;all bonds and mortgages held by decedent and-of all
claims due and owing decedent at the time of death,and all promissory notes or oth~rinstruments in'writing
for the payment of mOliey of which decedent died possessed,of.whatsoever natu~e,with'interest thereon,'if
any,giving the face value and estimated fair market value thereof,anct'if such estim~ted fair','market value be
less than the"fac~value,it sets forth briefly the reasons for such depreciation as to each it~m;all moneys
payable to the estate from life insurance polici~s c~rried by decedent;all annuity and endowment contracts
the proceeds of which were payable upon the death of the decedent;all and the corporate stocks and dividends
due thereon and unpaid as of the date of death,bonds and accrued interest thereon to the date of decedent's
death and other investment securities owned by the decedent at the time of death,with the market value there-
of at such time.
"\
In the case of securities"of close or family corporations,the values reported are as far as
possible substantiated by fina,ncJ.al statements of the corporations,.showing the assets and liabilities
thereof as of the date·of death.The schedule also sets forth the interest of decedent at the time of
death in any co-partnership or business,and in support of the value of such interest there.is annexed to
said schedule,financial statements showing the assets and liabilities of said co-partnership or husiness.
A copy of the co-partnership agreement,(if oral,a statement setting forth the nature of the agreement)
together with a statement setting forth the character of the business,its location,and such other facts
pertaining to the business as may be pertinent to a fair and just appraisal of the deced~nt'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 ol'property,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 ~o the schedule a co~y
of the deed,trust agreement or other instrument creating the trust.Theri~is also set forth in said
schedule a list of all property,real and personal,with its value,which passes at decedent's death by
virtue of the exercise by decedent,either individually,orjointly with another,or any power of appoint-
ment vested in decedent,either individually or jointly,by the Will,deed,or other instrument of another,
with a copy of the instrument creating such power atfilched to the schedule.
That Schedule D attached hereto and made part hereof sets forth the names and addresses of all
persons beneficially interested in this estate at the time of decedent's death,the nature of their res-
pective interests,their relationship,if any,to the decedent,together with the ages at the time of
decedent's death of all minors,annuitants and beneficiaries for life under decedent's Will.It also
contains a statement shOWing which of the beneficiaries named in the decedent's will,if any,died prior
to decedent,the dates of their death,their issue,and the relationship of such issue to the beneficiary.
That Schedule E attached hereto and made a part hereof sets forth all property;real and per-
sonal,owned by the decedent jointly with another or otherS,including intangible,standing in the name
of the decedent and others,plus the date and place of record of instruments effecting the vestiture of
real estate and the date of acquisition of personalty,plus the name,address and 'relationship,if any,
of co-owners to the decedent.
That Schedule F'attached hereto and made a part hereof sets forth fully and in detail all debts
and deductions claimed for and on behalf of this decedent's estate,including funeral expenses paid;
family exemption,where applicable;costs of adminiStration of this estate;counsel fees and fudiciary's
commissions paid or to be paid;cost expended for burial trusts,tombstones or gravemarkers;and reli-
gious services,in consequence of the death of the decedent;debts and claims owing and Illlpaid at time of
death;taxes accrued chargeable for per'iod prior to decedent's death (except those allowed under ~ection
651 of the Inheritance and Estate Tax Act);together with a statement of collateral pledged for obliga-
tions,if any.'It is agreed that the fiduciary will present proof of said claimed obligations upon re-
quest,that if the amount actually paid in settlement of any fee,commission or 'debt is less than the
estimated amount clai~ing and allowed,that the same will be reported to the Register of WillS,and that
the amount of tax assessed can be reassessed in accordance therewith.
That the totals of the appropriate columns in Schedules "A","B", "C","E",and "F"as directed therein,
have been'carried forward and properly registered iri the Summary.
onal Bank,Co-Executor
...::'Il..a,.......,.•.""~.•••~,.
Pit
~~~6m~)TrustOfficer
.?..~.Q..~:..9.~J..4.Q7.47..:::P.~~.
.(StTeet Number)
.:t'.~~.~.~.~.~r.gJ?:"p..~.~P.-.§y.~.~n.~~~.??.J..9...
(City or Town and State)
/c:J U(Subscribed and sworn to before me this .
>~..........daYOf~~~19.75 ..~~~!!/~.
My Commission Expires June 7,1976
NOTE:.Before signing Ij.ffidavi t make sure all blank spaces in the affidavit and schedules annexed are
filled in with details or theword""None",and i~'case the assets include rare and unlisted securities,
securities of'close or family corporations or an interest in any co-partnership or business,that the
data and statements required under the paragraph above relating to Schedule "B"are attached.Also make
certairi .that co'i~'#1 in the"Summ~ry"has been properly completed as above-directed.
RCC-35.
CpMMONWEALTH O~PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "B"·
PERSONAL PROPERTY
INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned individually
by.the decedent,at the time of his death.Property owned by the decedent jointly with another or others
must be listed under Schedule "E".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 administered estate.
Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household
goods,and fUrnishings,books,paintings,automobiles,boats,etc.).
Intangtble personal property,such as bonds,treasury certificates,cash on hand and in bank,
stocks,mortgages,notes,together with accrued interest or dividends,salaries or wages,insurance pay-
able to the estate or fiduciary in said capacity,partnerShip interests,interest in 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
Appraisal of remainder interest as of April 13,
1975,date of death of Elsie t.McLean·Life
'l'enant,of Harital Trust Fund 'tA"PPittsburgh
National?Bank---Co-Trustee Account #80869-8
and Life Tenant of Residuary Trust Fund ItBIt'
Pittsburgh National Bank--Co-Trustee Account
#80870-3
See Attached Schedule for Appraisal of
Remainder Interest for Pittsburgh National Bank
Co-Trustee Account,Fund "A"',#80869-8
UNIT
VALUE
ESTIMATED
MARKEl'VALUE
$98,654.16
DEPARTMENT VALUATION
(Do not write in
this space)
See Attached Schedule for Appraisal of
Remainder Interest for Pittsburgh National Bank
Co-Trustee Account,Fund "Bit,#80870-3
Insert this total opposite "Personal Property",Schedule "B"in
the "As Reported"column on the last page of this return.
x X $205,063.11 ~oS)063,I J
DRlJ
Appraisal of Remainder Interest as of
4/13/75:Pittsburgh National Bank,
Co-Trustee with Elsie I.McLean,u/w
Wilbert F.McLean for Elsie I.McLean-
Fund "A"Account #80869-8
1.198 shs.American Cyanamid Co.Common at 26.6875
2.440 shs.American Telephone &Te1e~raph Co.
Common at 48.84375
3.491 shs.Cyclops Corp.Common at 21.50
4.200 shs.Dresser Industries Inc.Common at 50.0625
5.100 shs.Equitable Gas Co.Common at 28.25
6.268 shs.Genera.l Motors Corp.Common at 42.65625
7.600 shs.United States Steel Corp.Common at 59.875
8.Principal Cash
TOTAL
$5,284.13
21,491.25
10,556.50
10,012.50
2,825.00
11,431.88
35,925.00
:1,127.90
$98,654.16
Appraisal of Remainder Interest as
of 4/13/75:Pittsburgh National
Bank,Co-Trustee ~nth Elsie I.
McLean,u1w Wilbert F.McLean,for
Elsie I.McLean---Fund "B"Account
#S0870-3
1.202 ihs.American Cyanamid Co:Common at 26.6S75
2.50 shs.DuPont E.1.DeNemours &Co.Inc.Common
B.t 114.15625
3.300 shs.General Electric Co.Common at 4S.125
4.1670 shs.Gulf Oil Corp.Common at 19.96875
5.100 shs.Libbey Owens Ford Co.Common ~t 17.15625
6.20!)shs.!-1urphy G.C.Co.Common at 13.53125
7.200 shs.Nabisco Inc.Common at 31.50
8.1100 shs.Pittsburgh National Corp.Common at 27.75
9.100 shs.Union Carbide Corp.Common at 60.71875
10.Principal Cash
TOTAL
$5,390.88
5,707.81
14,417.50
33,347.81
1,715.63
2,706.25
6,300.00
30,525.00
6,071.88
206.19
$106,408.95
RCC-37 (12-63)
COMMoi\iWF.ALITll OF PEN'NSYYLAN1A
THANSFEH INllEHITANCE TAX
RESIDENT DECEDENT
SCHEDULE "D"
BENEFICIAHlES
Remainderman
36 Grove Street 1-'-----i-------+-------------,---
~..-.r-RE-='l=.A=~=·~;=O=N=;=H=IP=:;:I==·=·.=--=,=,=,=-=-'1::"'='==-=.==:=;==-===::::::========-
_BENEFICIA~IES AND ADDRESSES \,i.elf st~p-chi.ldren or S~~~I,\~P,I DATE INTEREST OF
State full names and addresses of all .Iho!Illegitimate children l?'1,:~_~IJLl\1 OF BENEFICIARY
ave an interest,vested,contingent or other'are jn~olvcd.set S'i~1E.YES I IN ESTATE
wise,in estate)lorth thiS fact.)OR NO j BIRTH________..::.=.:::..::!.-::.::.:-.::===:.!..-t--____--------+-,----------------
Frank G.Moore Brother-in-Law Yes
Waterloo,NY 13165-------_.-'-----------+------_._---!I-._----+------j--------------
-------------------1.----------+-----_1
1
'-------~--------------
Earl M,Moore Brother-in-Law Yes r Remainderman
880 Bud Street
Washington,PA 15301
RemaindermanNieceRuthA.Moore Whitem an
I------------------if------------4-------..-..-----'---+----------.----
Yes
23158 David Street
East De~roit,Michigan 98501(
Howard F.Moore Neohew Yes,Remainderman
Remainderman
104 Oak Spring Road
Washington,PA 15301 T ~~--r-----1r-=----l+-1---1-----
_.....T~w!i!!.J,=-·=.lga--!;,lS~i.!=z~e:!!mu.o~r..:=e"__1 Ni ece I Yes,
641 Ranae'Drive r___.;.._.~--'J~-=..;:c.::::..~+_---._---,~__---__j-----------__--
Olympia.Washington 98501
__'t1rav Moore
1639 State Road
Niece Yes Remainderman,-~---------
------+--------+--j_.----+----
James Moore Nephew Yes i Remainderman-----+---,--+------+-----------
1430 E.Pearl
~~e1 Park,Michigan 48030
.,------------------;1---------+------+-----+--------,----
RemaindermanYesNiece
-:.~==G_en;;;ev==a_,;;;Oh==J._.0;;4==4_0==4_1==_==_==_==3==_=====_=================.=.:::~:==__::=_;;-==::-=-:::-_==--=:==-_-=-==-~_=_.==_-=--==.=-_~-~,-
Marjorie Fowler-----=---------------t---------t-------f------+-------------6614 North R~dge West
RESIDENCE
------
__N_A_M_E ....,f__~~_TF~~~~_E_~_H _
---,-----+~-=---I .-..------------,---
-,---'-----+-[.._.~-=~=_±----~--"_..__.._.._..
==========================--_...
Deponent ftlrther says that all the above-named beneficiaries are liVing at this time except below:
===============
.,
RCC-37 (12-63)'.'."0(:....•~,
COllII\ION\\'EAL'I'll OF rENNSYYLANIA
TRANSFEH INIIEHITANCE TAX
RESIDENT DECEDENT
SCHEDULE "D"
BENEF'ICIAHIES
...
.---
BENEFICIARIES AND ADDRESSES I HELATIONS~'I (If step-children or S~RYIVED DATE INTEREST OFstatefullnamesandaddressesofallwho·illegitimate children ~~cr-.!?E~,T OF BENEFICIAHY
ave an interest,vested,contingent or other-are involved,set SfATE 'rES BIRTH IN ESTATE
~,_.______-!..~se,in estate)forth this fact.)OH NO
Carol Tappner Niece Yes,Remainderman
1406 Donald Street I
Royal Oak,Michigan 48067
Ronald Moore Nephew Yes Remainderman
.-
24058 Grange
Mt.Clemens,Michigan 48043
...
.
--
.-
---
-
-
.
-
-
.
Deponent further says that all the above-named beneficiaries are living at this time except below:
~..--_.._,---
INAMEDATEOFDEATH RESIDENCE
----
---=i --,.
-•._...
...
RCC-3.7 (12-63)-.,~.
COMMONWEALTH OF PENNSYYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "0"
BENEFICIARJES
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFStatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARY
ave an interest,vested,contingent or other-are involved,set STATE YES IN ESTATE
wise,in estate)forth this fact.)OR NO BIRTH
Jennie McLean Beaumarriage Sister Yes Remainderman
109 Liberty Avenue
Santa Cruz,CA 95060 .
Wallace L.McLean Brother Yes Remainderman
1131 Harding Avenue
Bridgeville,PA 15017
Mildred H.Morrison Niece Yes Remainderman
333 Wilson Avenue
Washington,PA 15301
James M.Hall Nephew Yes Remainderman
Apt.207,85 Leonard Avenue
Washington,PA 15301
Alexander Berthold Nephew Yes Remainderman
2803 Crane Creek Road
Rr,;coO Trl ""1"\~~7{)?
n -_.-.--l R",,..t-h,,1 r1 n .'-v",,,,Remainderman.
8824 N.12th Street
Phoenix,Arizona 85016
Hazel B.Postelthwait Sister-in-Law Yes Remainderman
R.D.116
Washington,PA 15301
Paul B.Moore Brother-in-Law Yes Remainderman
325 McGovern Road
Houston,PA 15342
(
h
Deponent further says that all the above-named beneficiaries are liVing at this time except below:
NAME DATE OF DEATH RESIDENCE
C:I.<:/-.s J /Hc/fA~)~.#..;(N'.../9;((-
A/h.7idl A-rf,t,1/
(Executor-Administrator
must complete "As
Will t No.
63~70-355'.II Reported"column #1.)
Administration Year ..C1 ....,~::0"1 "1 (1)(1)
II 0 p;'"I p;D<THE til ::l til -til til 0.....::l ~....,(1)e:....,~IATTER OF THE APPRAISEMENT II "1p;til 0;.<~"Op;cr-'"I 8;
OF THE II ;-'.g ~
I:%j (1)
'"I
ESTATE OF II til <'+.....'<p;.....(1)
II:;,.
W:i.JlJe.:rtF~McLean
Deceased
Late of Wa$hingt.Cln ...........
C.F.!
County of .Washington.c::
~~
Commonwealth of Pennsylvania 1/:>::0.......--0-<:W en ennn?'"?'"?'"
REPORT AND APPRAISAL II q ~~---
~~~~~.~,I\):~:0 ::>:Vt :Vt~..til
:0 'b ::0_:~:0'';J.)(1).....:.•'2-.~.~.........(1)c..-
~~~~~~
:>til
ti<'t~rtt'->""l_2.::sr.:c..
-....
RcC-at (6-73)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
NOTICE OF FILING OF APPRAISEMENT
PITTSBURGH NATIONAL BANK
IN YOUR REPLY PLEASE
REFER TO II 38-59-6
Inheritance Tax Division
J
In Re:Es ta te of __---.:.W:...=I::=L:=::B:.=E~R:.::.T__=_F_=_.---.:M:..::c~L::::EA==-=N-=--_
-lI'i..u.A.f>:!,SH~I~N>.U!GuT~O~N,---__County -File No.__6~3>L-..::....!7~0~-~3~5~5 _
Dear Sir:
You are he re by notifi ed th at the _-=--=-=-=:-,R~e!lo«ma!!Har.A.iA!n~dL!iei.Ar~_
appraisement in the estate of Wilbert F.McLean
has been filed in the office of the Register of Wills of Washington
County on September 30 ,19 75,Said appraisement reflects the following
valuations:
Real Estate _
PersonaI Property__-'2~0l!..!5~,O!o!.:6M.;3-.LA...l~1 _
Transfers _
Jointly Owned _
Tota I .....2""0~5+,yOl.L63.L..L.l....l.L....-_
As to such tax that is paid within three months from date of death,a five (5%)
percent discount is allowable.As to any tax that remains unpaid after nine (9)months
(fifteen months when death occurred from December 22,1965 to June 16,1971,inclusive;
and twelve months when death occurred prior to December 22,1965)from date of death,
interest at the rate of six (6%)percent per annum is charged.
Any party in interest who is aggrieved by this notice may object thereto within
sixty days after receipt of said notice as provided by Section 1001 of the Inheritance and
Estate Tax Act af 1961,72 P.S.2485-1001,P'\}\373...i\~I ·
Date September 30,1975 Sign~~-d R.JJR ~
Title APPRAISER II
DATE OF DEATH:March 10,1970
Note:This is not a bill.
RCC-39 (5-68)
..COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
REMAINDER APPRA,ISEMENT
SUMMARY
tA1(1
Estate of ~fcLEAN,
(Last Name)
WILBERT
(First Name)
F.
(lnitial)
DATE OF DEATH 3-10-70 FILE No.63-70-355
REPORT OF INHERITANCE TAX APPRAISER \..
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Washington
Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at
the values set forth opposite each itern in the last column to the right in Schedules "A","B", "C",and "E".
Dated:September 30,1975
REPORT OF THE REGISTER OF WILLS
I,the undersigned duly elected Register of Wills in and for Washington ~County,Pennsylvania,do respect-
fully report that I have allowed deductions in the amountS claimed by deponent,exce t as to those items where a greater or
lesser amount is set forth in the last column to the right in Schedule "F",w~reate r lesser amount represents the sum
allowed as a deduction.,I
Dated:OCT 01 1975 RUSSELL MARINO ._-li----,;~~-\.-!~~~~!l...-
R GISTER OF WILLS
INVENTORY VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED
Real Property (Schedule A)$1-$In-$
Personal Property (Schedule B)205,063i r-=Transfers (Schedule C)I
Joint-Held Property (Schedule E)I
IIITOTALGROSSASSETSE205,063'
Less Debts and Deductions 6,143.~i r;-(SCHEDULE F)I 198,919 1-CLEAR VALUE OF ESTATE I
Valuation of life estates or
-::::::::::~t===
FOR USE OF REGISTER ONLY
Tax on $-+-__2%
Tax on $----------t--6%
Tax on $----------+--5%
Tax on $---------l--101};
Tax on $5%
Exemptions=======::::::1I==Total Estate ~-_
TOTAL TAX
Less tax previously paid
BALANCE
Less 5%of tax if paid within
3 months after death
COMPUTATION OF TAX
$l....-_
(*)As evidenced by Charitable
Exemption Certificates issued
.'by the Secretary of Revenue.
'.I..•
BALANCE OF INHERITANCE TAX DUE $C
Add interest at rate of 6%from_____to $----J
AMOUNT OF ESTATE TAX ASSESSED $--..-..-----"1-
Estate tax paid $--Il-
BALANCE DUE $---Jl-
Add interest at rate of 6%from
-----(to-----$-----~t=TOTAL TAX BALANCE $------1.
PAID $....J
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason,
same should be noted below,with shon explanation.
Will
Administration t No.
IN THE
.year .
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
..
•"l
Late of SOUTH.S'l'M.l3AmL....
WILBERT.f~M~.r..MN
Deceased
County of .WASJUN(}TON
I~•,~I-,i-~..,..-:.,....~:","'1;..-,.;.I ·v
~....)..
~,"1 ~
...
i,.l
..,.
-,
I...,
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
..t
.,
RCC-2 (2-64)
Dfi:PAR'TMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
!iARRISBURG,PENNA,17127
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX·APPRAISEMENT
DATE _S_e..=.p_t__e_m_ber'-3,O....;,~1_9_7_5_
COUNTY _W:.:.;a:=.s=h=i=n.cg.=.t.=.o.=.:;n:...-_
FILE NO•......:6::.::3::..;:0;...:.7-=0_-=35=5~_
Whereas,Wilbert F.Mclean late of S.Strabane
in the County of 1{ashington Commonwealth of Pennsylvania,having died on
the 10th day of March 19 70 ,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,Dominic R.DeMaria ,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 Hfe or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest,
Unit AppraisementDescriptionofAssetValuesMadeforInheritance
REMAINDER APPRAISEMENT Tax Purposes
$
PERSONALTY:
See appraisement attached hereto:205,063 11
Total 205,063 11
-Life Tenant.Eliie I.McLean.died on April 13.1975.
•J ,..
1
"-•,-'-~.~-_1 -,
(Tax Breakdown),).
·,."'0
1 ·.~·.·$198,919.22 @ 15%=$29,837.88 -.
.-Prey.Pd.10.916.89 .·
Balance Due .18.920.99 ,--igtln!\R~7i-13-75 'l'l7 .1:\.1:\·
Total Tax Due 19,258.54 ·
(Interest be~an 3 months after death of life tenant)
Having been duly sworn accordin~law,I do hereby cert.ifY t appraisement is made in con-
formity with law on this \-10 ~,day of -",,,,,,,"-~.~~"'If/-&.~~:::;;;;;:;--r...,..-~---19-U:-
P;~~4~~:::;4~~:::::;:---:,"------,Penna.
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
WILBERT F.McLEAN
WASHINGTON County
'-'
.-~:.....~
..:'.
1-
\1
....-
,~
.~-..-,-.
._;~~.....'I ~.,-,~
r",-_...,',-'""l ,;-
Deceased..,
'"Late of
S.STRABANE
:'Date of Death,March 10,1970 '\I
~Appraisel1lef1i Docket Vol.,~.~
:.~59-6 63-70-355-'}Page,No,
",-''.+o •1
-(~~,
'-.Filed in Register's Office,Sept.30 19 7S'
""'.~.;)
~'A71UJUnt of tax due,$-..,-
,
-'
..)
,.--~
,.
.'""
"
DEPARJMEN1'OF RE'VENUE
,"
.~'Receiv~d.'i
.~.~
~
l.
....J.,
.•'1
;',;
.....
~:;Examined and Approved,__---,,~
~.-~,,
Wrote abo.llt Appraisement,
H ~-:.
Appeal f"om-:Appraisemenl,_
....,"';~~J --::
,.
•J.Entered and~chgrged,_
::}
~.
-;.
COU OF ::-__-;;:;-_-:-~::=~-__:~}
I,John Shape,Trust Officer,Pittsburgh National Bank
-----------
Form RC C·lO ,..OEO.UCTlONS 1r'"j..
OFFICE OF TME STATEMENT OF DEBTS THE SUM OF .............~Iy~·?f
REGISTER OF WILLS •'-~AND DEDUCTIONS D"('"Rl19.7.RllSSELLMARINOOFCOUNTY
AND AGENT OF THE COMMONW,"ALTH ~.II l!JPbAtu,"t!..
"'giller of '"Wiill,Agent
ESTATE OF Wilbert F.McLean LATE OF Washington County
DATE OF FILING APPRAISEMENT OATS OF DEATH l'-1arch 10,1970
DATI!:NO.OF NAME OF PAYEE REMARKS AMOUNT
VOUCH"'"
Postage and insurance,5/2/75 &ChRrges re sundry securities
5/6/75 sold 11 56
Wiling First and Final Account in
June 16 197'~lerk of Ornhans'Court Division IFnTln "Btl No ~()mo-~1~1:\00
Attorney's fee in Fund ItB"
June 16 197t I"rank C.Carroll-Escuire No.BOB70-1 625 00
16 197'Pittsburgh National Bank ~rustee's Compen1~(~~h in Fund 900JuneltBItNo•.BOB 0-00
Apr.22 1971 'Jarious Brokers Setlin~E~eas~~--s~le ~5~(~~ri-.L2lL 1..8tesl.n un Ito 0-
2L.197'Clerk of Orphan's Court
Filing First and Final Account in
June Division Fund "Atl No.B0869-8 166 00
Attorney's fee in Fund "ft,"600June21..197'Prank C CRrroll.Esouire No.80869-8 00
Trustee's Com~ensation in Fund
June 2L.197'Pittsburgh National Bank ,tA't No.80 69-8 925 00
~arious Brokers
Selling Expenses -sale of securi-
1.516A.pr.22 1971 ties in Fund itA"No.80869-8 85
TOTAL 6.143 S9
\
-
COMMONWEALTH OF PENNSYLVANIA
Washing:ton sa:NTY
RCC·4 (6·74)COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NO.E 49808 OFFICIAL RECEIPT 0 PENNSYLVANIA INHERITANCE AND ESTATE TAX
BP ;:;;Whi'.'0;9"'M'AF i**iAS 'Mi'98 'iNKeR'i Hi<A..ltd p.eh$;a •R ..he •Btp 'M"9Ii 'M"BE mm-.Ba lite·,aR'##,z;~1 Ji'-~.II
I
I
'Ml NlNETlmN THOUSAND Tl10 HUNDRED FIFTY.EIGHT and S~/100._..---------d IIRECEIVED.0 ars
representing Pennsylvania Inheritance or
PITTSBURCH NATIONAL BANK -Excr.Estate Tax due from the following estate:From:i
Address P.O.BOX 340747·P 2%Tax on $$Irtll
PITTSBURGH,PENNSYLVANIA 15230 6%Tax on $$lltl
File No.63-70-355 Date of Death 3-10-70
-~~~.---._-
15%Tax on $F19~:t919~.2~-($29,831.88 01
$~
Date of Payment October 7 t 1915
Nom,of D."d'nl I1ILBBRT F.McLEAN II
%Tax on $$lilli
Estate Tax,Act of
May 7,1927
---
29,837.88
19,258.54
$337.55 1111
Less five percelitum of tax if
paid within three months after
date of death
Plus interest at th~rate qf~%from 7-J.3...75
to Date
TOTAL TAX CREDIT
Received by
NOTE:.In accepting the transfer inheritance tax on future estotes,prior to the death of the life
tenant or tenant.for years,as evidenced by this receipt,it is understood that the Commonwealth shall
not be precluded or prevented from hereafter assessing additional inheritance tax at the death of the \~....b x..a.:A t~~)L lUI
life tenant or tenant for years whenever it appears that such additional tax may be legally due and w ~.,>Ci:.J,J
collectible for any reason whatsoever.
Remarks:MJR!Thin pt.\ym3nt 10 tor the 'tax
duo on ~he Remainder Aooeto of
the above eota'te.Life Tenant,
£10i.o I.McLean,died on April
13,1975.,
UOO~[p[L~@illurn SEAL
!
NOTe:This Triplicate Receipt to be retained for audit pu38-S9.6
County t1ASHINGTON I
._----~---------~--~---~~~------.~-_.~-~-~----.....,.........--~~-",-,..-,.-.,....__._-