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HomeMy WebLinkAboutOC1970-0413 - ESTATE OF STONETestate Form J PETITION SUR AUDIT IN THE ORPHANS'COURT OF WASHINGTON COUNTY I No 63.-=:7o.~U3..Estate of M.Q..y.~.:r.aar.us;.h St.Qne . .............................................................................................Fiduciary..Dr.•...S.tanley Clayman,. ...............................................................................................;$.:x~.Q!J..tQr.'. Deceased I Date of Date of Decedent's death..M~.:r.~.:n..J.$.l l.9.79.Grant of Le!tters..Ap';r:.~l...15..,...19.70 '."' . This is the .fir.st and final account filed in this eS,tate If there have been former accounts filed in this estate,list file number or numqer and term N9.n.~. ..................................................................................................................................l . Election to take Not applicable Under or Against will.(cross out one) Date Election Place of; Filed ."'.""."',Record . N f . ./l0N'E"Iame0surVIVingspouse . List issue,where material:.I Not applicable ' Did decedent marry after execution of will?(indicate)~.No.Any children born after execution of will?(indicate) *'.x3C No.If answer yes,name them .1 '..'.".'.."'.'.'.'" .I ............................................................................................................·····················-1-······························. Leg,atees Relationship Interest Fiduciary,if deceased or not sui juris Edith Stone Sister Entire Estate, Not applicable List,if exceptions to above:Adeemed:Revoked:Lapsed: I I 1bated: i Give Cause: If partial intestacy,give facts:None Notice to interested parties.Have all parties,having either vested or contingent interests and all crediors entitled to notice (Court Rule No.9 paragraph C:Section 6:Subdivision c)received written notice of the filing of the account and of call of audit?Yes.~. If any exception give cause:······.······nOO6························ File copy of Notice and date of mailing Eebr.uar.y 9.,1.91l . Is estate subject to the filing of a Federal Estate Tax Return?J~tQ . Actual payment made on Pennsylvania Transfer Inh~ritance Tax.Amount $~..~.N9.l1e . If the Will makes any portion of estatesubject to a life-estate,give name and birth date of life tenant . ...........~2~~.P.p.J..~~.~!?J..~:.". 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. Board for the Assessment and Revision of Taxes $27.92.Admitted'. Commonwealth of Pennsylvania:Transfer Inheritanc~Tax. Final amount to be determined Internal Revenue Service:Amount determined to be due under "Form 1041: U.S.Fiduciary Income Tax Return,1970." Sole distributee to be charged with the payment of any of the foregoing items which are not paid by Executor prior to final distribution. 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: Balance for distribution per account, Itemize any additional debits not shown by account: Interes~:County Federal BUilding and Loan Association Interest:Perpetual Building Association Israel Bonds,principal Total additional debits (Add) Itemize any additional credits not shown by account: Short Certificate $1.00 Advance distribution 40,558.50 Total additional credits (Subtract) Balance for distribution $~5.~3.Q~.•.1.7 . $174.17 1393.28 300.00 $..l861·.-4~················· $4Q.t.?2.9.?Q . $6.,.61.2Al~. If balance for distribution is not in cash,list each item held in kind,giving appraised Value (or distribution Value); Present~y knQwn ±teqls stiJ;).h.e];.d in kind:· 1.State of Israel Third Development Issue Bonds Nos.C-PB 01005, C-PB 004118 and C-PB 000755,each in $100.00 denomination,believed to be in possession of Edith Stone,sole legatee.,. 2.1269 shares of common stock of Avemco Corporation (formerly 2538 shares of Linden Corporation;see account)$6345.00 ..., If Family Exemption claimed by Petition,give place of Record:Not appliiC.able . If Family Exemption is claimed at audit,give name,relationship and basis for Claim:Not a.pplic.abJ.e . List any advancement or distribution on account that has been made,and nature and amount of same: IDistributiononaccountintheamountof$40,558.50 made to the account of Edith Stone,the sole legatee. Suggested distribution of balance shown,both as to principal and income,attac~ing signed and itemized elections .to take in kind if balance is not in cosh:residuary shares being stated in propo~tions: The Executor,Dr.Stanley Clayman,waives his commission.It is suggested that the balance of the estate be aWarded to Edith Stone, the sole legatee.Her '~lection to Take in Kind"~s incorporated by reference herein.It is suggested that any cash remaining in the Estate and any and all items of property be distributed to the said Edith Stone,subject to her paying all taxes and obligations of the Estate,which have not at the time of distribution!been paid by the Executor,and subject,further,to her performance of the directions',of the Testator in paragraph numbered Fifth of his Last Will and Testament. CIif'Y OF WASHINGTON DISTRICT OF COLUM8IA.S.S COUNTY OF ~~K1,55: The above named Fiduciary or representative thereof, beiog duly sw:orn doth depose and say that the facts set forth in the foregoing petition are true IAndyourpetitionerwill ever pray,etc.I to the best of his knowledge and belief. .........Sw..o.rD.to and subscribed before .J~~Imethlsday OL..~M~rc 19 7-1/--Hr';". Signature of Officerl!.f..t!J..U!:..=="(&~~ CHARLES V.FREEDMAN' Title of Officer iitJ"l'-AR-y..:PliBi:dG.;..n..;G.;. Office expir~l..~.~~.:.~.~.:.~~..~::~.~.:.~.~..~~~~.~.~~-.':.~~~·~~ r-- No..Q.3:::7.Q::J.r.l.3.. Estate of Mayer Baruch..S.tone . Deceased Fjduciary Xtr,t S.tfJ.nl~.y C.l.ayman_. .e-xi:C u 1-o/C:............................._ _.... PETITION SUR AUDIT FROM WHE'RE 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. .1a.copy of Federal Estate Tax return if es- tate is subject thereto. .........?~.rn~H..l...~J.1d...Z~m.an_..._........ Attorney s ",,~2 .Vd ,.0:)!ijQ 1:)NIH SV'il\ Slllf,\.::10 Hjl.SI~)3)J o~·m-!'':'{'fPSS ru h2 2 ~~d L HdV IL (1'1 .-~"I >i 1 .,j I i .,,l \,j "i l ..1 :- j ~ ..:~/ !-{l ~: ,.. r',.\".I'\ "",;)'"--~-.....",:.I,~ "'.,Ir.',-\ "'1. Estate of MAYER BARUCH STONE, Deceased ) ) ) ) No.413 of 197P, -,...._-, .I NOTICE OF FILING ACCOUNT AND AUDIT I I,...... To the heirs,creditors and other persons interes1ted in said estate: I Please take notice that the first and f~nal account of Dr.Stanley Clayman,Executor of the!above estate was I filed in the Office of the Register of Wills of Washington County, II Pennsylvania,on January 27,1971 ,and i~docketed to the ,above number and term.Said account will be audited by the Orphans' Court Division of the,Court of Common Pleas of \~ashington County, Pennsylvania during the week beginning the third Monday of March 1971 at 10:00 o'clock A.M.in1its Court Room on the third 'floor of the Court House,Washington~Pennsylvania, where and when you ,may appear if you so desire. Dated:February 5,1971 Estate • I l.--=--= r QIommouwra1tq of ilruu.ayluanta,t .as: lma.aqiugtou QIountg,\ KNOW ALL MEN BY THESE PRESENTS:Whereas,at Washington,in the County aforesaid ........lJI Russell Marino on the 15th.day of April I lA.D.19 70 ,before me, ,Register for the prJbate of Wills and Granting Letters of Administration in and for the County of Washington,in the Comm'onwealth of Pennsylvania~ the last Will and Testament of N~yer Baruch Stone late of Washington in the :County aforesaid,deceased, (a true copy whereof is to these presents annexed),was duly admitted to pr~bate;and IDr.Stanley Clayman I the Executor 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 grant these LETTERS TESTAMENTARY,unto the said Dr.Stanley Clayman i ,Register as aforesaid,do committing unto Him the administration of all and singular the goods and ichattels,rights and credits,which were of said deceased,and requiring Hd.m 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 day of April nine hundred and Se venty 15th.I in the yeal 01 our Lord one thouaand ..._.._..~-~~....- !Register N .t '/•,. loa ;;., .j J LASTi,'JILL AND TESTMJiENT , I .I,JYIAYER BARUCH STONE of the City of Wa~hington,Washington ICounty,Pennsylvania,do hereby make my Last Vlilliand Testament and Iirevokeallwillsoranycodicilsbymeatanytil1!48 heretofore made.iI j FIH.ST:I direct the payment out of my -estate of all myi ijustdebts,funeral expenses,costs of administering my estate II and transfer inheritance taxes as soon as conven~ent after mvIJ ~. decease. SECOND:I give,devise and bequeath all my personal property of every description, iI I I ! toimy sister,EDITH, iI in*luding shares of :stock in the ~inden Corporation of Washington,~.1.;savings in the County Federal Savings and Loan Assoc'iation,RockVille,I\1aryland;i --, savings in the Perpetual Building Association,Washington,D.C.;.I'. and the balance remaining in my account in the Western Pennsylvania National Bank,Washington,Pennsylvania. THIRD:I give,devise and bequeath to whatever residue th~re may remain from my United Social Security and Department of Welfare,State Retirement Fund. II~y sister,EDITH, IStates pension, !of PennsylvaniaI. i I I America. FOURTH:I give,devise and bequeath tio Imy sister,EDITH, i my accumulated Israel Bonds and Bonds of the Unit~d States of i ! I II FIFTH:I direct my sister,EDITH,to derposit in a bank of her choice the sum of Six Hundred ($600.00)Dolla~s,the income from .iItlhichtobeused.specifically for the upkeep of tlie graves andI. Imemorialsofmyparentsandthegravesofmyselfa~d my sister,EDITH. ! The cost of'erecting such memorials shall be paid dfrom my estate •I &•&&&ismaim '.....lmailQlII!!iJ.....t ,&&Mil_is";...;__"1."_ I. SIXTH:I have made no provision herein for my eldest sister,REBECCA CLAYMAN,of 2850 Connecticut Avelffi~le,N.W., Washington,D.C.,or for her children;however,should conditions arise wherein she or her children may be in need hf assistance, then I vest discretion in my sister,EDITH,to make appropriations to cover their needs,payable from my estate,but l not to exceed Five Thousand ($5,000.00)Dollars. SEVENTH:In the event that my sister,EDITH,should"· predecease me,I give,devise and bequeath the re~idue of my estate to be deposited in a trust fund operating under the laws of the State of Israel,to be known as the Mayer Baruch Stone and Chayeh Etel Stone Foundation,the income therefrom to be awarded in per- I • petuity to established and recognized Orthodox Yeshivas in Israel. The selection of the Yeshivas shall be made by th~Rabbinical Court of the Chief Rabbinate of Israel.It shall not be required that the income be paid in any one yea~,but may be ac~umulated to best favor the interest of the Yeshivas. EIGHTH:I direct that on the occasion of such award that "Kaddish"be recited for my parents,myself and my sister,EDITH. My father's Hebrew name is:Dov Behr ben Harav Zvi Hirsch;my Imother's Hebrew name is:Etta Mera bas Reb Shea Eizek;my Hebrevi lnameis:Baruch Mayer ben Reb Dov Behr;and my si$ter EDITH'S Hebrew name is:Chayeh Etal bas Reb Dov Behr. I do hereby nominate,constitute and appoint my nephevr, Dr.Stanley Clayman and the Riggs National Bank of Washington, -2- .~'----~-....,-,-",~""""".-.--.~""""",,:"~-,,,-.,,,-,......._~.-_.-.--1,.,..._.,"-._~_~""'6'~~."<--..,"__ i D.C.to act as Executors of this,my Last Will and Testament. In Witness Whereof,I have hereunto set ~y hand-and ! seal this J-f.ptf.1....day of May,1969. ."-----. ... I .sealed,published and declared by the above named testator for his Last Will and Testament,in the presence of us, his request and in his presence,and in the presence of each er,all being present at the same time,have hereunto subscribed names as witne e ,. -3- .....llI!liIlll4_..__.""'__•~~.:..._....~~ j I.lI' , • r _~__ \~-""'''''-...,........·..--·"""".....~,..."."...,._s.~•....,..,..-_.......}f4_.._4"'!'qo-~~~..~~~~...-~_.,.....~~,,"I.~,1IOj.,.,1'..I.."..~_.• ....--~-- JI I North Avenue Apts.,A~7 Washington,PennsYlvania l\'lay 28,19C5J The Wills are deposited in a safety depositboxattheWesternPennSYlvaniaNational'Bank,590 Wash-ington Road,Washington,Pennsylvania,15301. We,the undersigned,herewith appoint our nephew,Dr.Stanley H.Clayman of 2850 c;onnecticut..Avenue,~.W.,Washington,D.C.,a's execut<l'i\,"t:i of our last will and testamentj-tlJus precludingths Eiggs National Bank ofWashington,D.C.as co-executor. All reasonable and necessary expenses in- volved in administering the Will are to be rranted from the resid ue of the.e,stQ.t2,"'~3--',~".~-7"<--.-.Signed ,/L~~-'-,'---~-':-._.Ma7~B-:-.:f,'ttoonnle~,',,- /e'r,{1 '~. S igned_,~"'(~"ceqt(,,-~';r-~.. Edith atone "''.Dr.Stanley He Clayman 2850 Connecticut Avenue,N.W.Washington,D.C. ,-'-..,-'''C~-~''~''"''-7'''~__'''''''''''''.'''''''''~'''_~.'__.~_.,~....._~.-,.-...,_...._....................--.t"!.,.,..._~_ ii1( If If "····_."""1'.0,......'__-_.-.:_ JIY)10'~LL.(\.3y7-PI Affibauit (@f 1fxrrutnr (@r Abmintstratnr _ 'rO 3/'-~4-b "J. Maryland ~tntr nf ~ss: (finunt!}nf •.1"1()N7C.o;...,{;"/t.{I Persona y before me,t .e undersigned authority,a N.Qt.ar.y,:.P.lJ.b.li.\;.in and for said County and State,appeared S.tanle.y.S Cla;y,m.a.n I who,being duly sworn according'to law,deposes and says that he is the executor or ~of the estate of ....l,1ay.e.r.Bar.uch St.one.,deceased,that the forJgoing schedules constitute a complete inventory and appraisement of the real and personal estate of.....llIIa;y.er.....Bar..l.Lch...St..ane........, deceased,except real estate outside the Commonwealth of Pennsylvania;that the figures opposite each item of real and personal estate in the foregoing schedules are determined and stated by the undersigned to be the '(!lir value of said items as of the date of the decedent's death,based u on a just appraisement of each item made by the above named Executor ~I ~.a. day o~=~~~C:~;~.~.''his...1.!-=:._...~~i~i~;:~ ..............................................................................................................I MI~mmissioD Expires July 1.4il4DDITIONAL INSTRUCTIONS I 1.An inventory must be filedwltmn three months after appointment of personal representative. 2.A supplemental inventory must be filed within thirty days of discovery of additional assets. 1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Copies and 2 RCRI-33, Over $10,000,including Copy of Will;1 Original and 3 Copies and 2 RCRI-33,Over $50,000,in- cluding Copy of Will and copy of Federal Estate Tax Return.I REFERENCE FOR ADDITIONAL COpy I Act of 1947 P.L.513 Sec.5.2,72 P.S.4844.2 ! lIuurutnrg aub l'ppraisrmrut of the goods and chattelJ,rights and credits which I were of .May.er.Bar..u.c.h S.tQ.ne Jate of g.t.t.y.Qf.Y!.?.§h~.nKt;::.Qn · Washington County,Pa.,taken and made in conformity with the above affidav,it. I DOLLARS CENTS IPersonalty i Perpetual Buildipg Association savings account !28,380 47 ICountyFederalBuildingandLoanAssociationsavingsI 10,768account 69 Western Pennsylvania National Bank savings account 3,860 70 I 1959 Cadillac 200 00 2538 shares Linden Corporation 6.345 00 Total 49,554 86 I I ,, L "tj'....~ " ~..... ~~ 'Vd"0 8 t~Ol~)N\HSViA ~'";:l 1\.~ .,.. Sll\~\:.\0 'ti31S\~3B c"'I<.l: ON \'J\it'! -,~1 ~,I'"I'"f\'cl b:1 ~~~ t ;=~)~,!~~;:l l:l..~ I CIJ~::t:. I n ~ gt l \1d I'nn~OL, p::~~ ..\j ~~~-a 1-3 ~.~ &G -'""'"i 0 '"0- J I P ~ ,...~\\~:i ~~ "tj '"(-.;:l r .....~!........~ ,L \. FIRST AND FINAL ACCOUNT OF DR.STANLEY CLAYMAN,EXECUTOR, ESTATE OF MAYER BARUCH STONE No.63-70-413 ________1971 The Accountant charges himself as follows: To Inventory and Appraisement To Additional Assets: $49,554.86 Social Security Death Benefit U.S.Civil Service Death Benefit 225.00 32.00 Miscellaneous exchange of securities with no gain or loss.1269 shares Common Stock Avemco Corporation Common Stock received in exchange of 2538 shares Linden Corporation Common Stock,pursuant to offer of ne:cember 1,1970,!share Avemco to 1 share Linden o Total $49,811.86 The Accountant claims credits as follows: Russell Marino,Register 4 short certificates Russell Marino,Register Filing Inventory Commonwealth of Pennsylvania Death Certificates Washington County Reports Advertising Letters The Daily Notes Advertising Letters Western Pennsylvania Hospital Services West Penn Power Company Services Marthas Vineyard Hospital Services Western Pennsylvania Hospital Services Central Blood Bank of Pittsburgh Services 25.50 4.00 3.00 3.00 14.00 12.50 2.40 2.20 54.15 36.00 7.00 54.00 $Probate ServicesAndrewJ.McAdams,M.D. Russell Marino,Register ,,-. Mesivtha Tifereth Jerusalem of America Services Congregation Poale Zedock Services West Penn Power Company Services Bell Telephone Company Services Beth Shalom Congregation Services Hebrew Memorial Funeral Home Services (Dr.Clayman) $200.00 15.00 3.34 3.95 475.00 320.53 Hebrew Memorial Funeral Home Services Internal Revenue Service Income tax Dr.David Rappaport Services Dr.Clayman by payment to Rabbis Services Dr.Clayman Plane fare 678.40 115.00 44.00 607.62 2.00· 78.10 March and one- half April rent 172.50 Counsel fees 1250.00 Services 40.00MatthewOgens Zeman and Zeman Drugs Berman Realty Company UOil/,.-p//)NtJ A-t E1V-r..,v~If1r.J Russell Marino,Register Monument Filing this account 268.50 16.00 Total $4,507.69 Total Debits Total Credits Balance $49,811.86 4,507.69- $45,304.17 • Washington COlUlnfty Re~«J)rts Washington;Pennsylvania (PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION) PROOF OF PUBLICATION In compliance with the Newspaper Advertising Act of May 16,1929, P.L.1784 Sec.3,paragraphs (3)and (25). COUNTY OF WASHINGTON}88. STATE OF PENNSYLVANIA Personally appeared before me,a Notary Public in and for said County and Commonwealth,CHARLES C.KELLER,who,being duly sworn,deposes and says:that he is the Editor of the WASHINGTON COUNTY REPORTS, the officiail legal periodical for said Washington County,published weekly hav,ing its place of business at Washington,Washington County,Pennsylvania, and is acting as its agent in this behalf;that the said WASHINGTON COUNTY REPORTS was established on March 31,1920,and was designated as the official legal publication for Washington County,Pennsylvania,by order of the several courts of said County,dated November 11,1920;that the printed notice or advertisement attached hereto is a copy of a notice or advertisement, exactly as printed or published,which appeared in the said legal periodical in its regular issues on the following dates: Estate Notices The Register of WiHs has granted letters,testamentary or of administration, in the following estates.Notice is hereby given to all persons indebted thereto to make payment without delay and to those having claims or demands to present them for settlement to the Executors or Administrators or their Attorneys. • • ••• • ••• • • ••• • •• ~. :STONE,MAYER BARUCH.Dec'd.I I Late of Washington.Washington,County.Penna.Executor:Dr.Stanley Clayman,2850 lJi'co.n.necticut Ave.•N.W.•Washington.,D.C.20008 'Attorneys:Zeman and Zeman,zemajLawBldg.•Canons'burg,Pa.15317 -"----~-~---~-_. f j J .......AD..f.~J ?.;?,.I IQ.,*.2.7..Q . .......~'Iiil:.y.7..~l9..?.Q . that the affiant or the corporation in behalf of which he is acting is not interested in the subject matter of said notice or advertising and that all of the :~eg~~~s of this affidavit afJ:1time,place and c~er of<t/~a~. b7£UL!t1 l~.!~t-/ ..........._m ••~_==:::::::~{::::=:~; Sworn to and subscribed Dlll~IL1ImJ1l~~_---- 7.:th day of Mj~:y.,19 7.0 ..........t:h~.I.(1..I.1kf!~~.. Notary Public i:J\THE.{';~.:c.~:I S'~iJLA~,.";j~~3.I·Y Ptibia~ t~~;:sji-:-.:':';':;;\~!::-".i.1~~;}'1 C<;<,Pa. 7'~f C-;r,'l;v '.:~£A;.'::133 (~~-:<:,i.~b(j."1,1d73 , THE DAILY NOTES CANONSBURG,PA. PROOF OF PUBLICATION In compliance with the Newspaper Advertising Act of May 16,1929,P.L.1784. Sec.3.paragraph (3)and (25). State of Pennsylvania } County of Washington ss. Personall:t,.appeared before me,a Notary Public in and for said county and state,Robert rtooinson..___'----------------------------.who bemg duly sworn,deposes and says.that ____he is the1i.~~_~:,g_~_!:of the Notes Publishing &Printing Co.,a Penn- sylvania corporation,and its agent in this behalf:that the said company is the pub- lisher of The Daily Notes,published daily except Saturday and Sunday,having its place of business at Canonsburg,Washington County,Pennsylvania;that the said Daily Notes was established August 1,1875;that the printed notice or advertisement,attached hereto is a copy of a notice or advertisement,exactly as printed or published,which appeared in the said newspaper in its re&..ular issues on the following dates:April 20,27,May ~,~970 that the affiant or the corporation in behalf of which ~_~is acting is not inter- ested in the subject matter of said notice or advertising and that 1 of the allegations of this affidavit as to the time,place and characte 0 the u lcat are tru~. --------------------------____________________________~g.r.. :Sworn t\and SUbscribe'k~~reme this 70 -.~~::~:.~~;:;,"IYJ£J!0:~.lll.."pires ·'I.lar~n 30,1970 ----------.......... EXECUTOR'S NOTICE Eistate of :\Iayer Baruch Stone,de- ceased late of Washington,'Wash- ington County,Penna.,LET'l'ERS Testamentary upon the above esta:te havingbeen grant- ed to the undersigned,notice is hereby given to those indebted I thereto to make immediate pay- ment,and to those having claims or demands to present them for settlement.Dr.Stanley Clayman T 2850 Connecticut Ave.,N.W. ,,Vashington,D.C.20008 I Zeman and Zeman,Attorneys Zeman Law Building Canonsburg,Pa.15317 I:Apr.20,27,May 4,1970 0' MARYLAND STATEOF/JKalj{jli{~,, B:~COUNTY, MONTGOMERY ~55: The within named Accountant being duly sworn according to law,deposeS and says that the above account as stated is true and correct as.:h.e veriIy believe,S. i Sworn and subscribed before me thiS..e2..3..~ I -Stlt~~ 'l"~ '" Wa1shington County,ss:I do certify that I have given legal notice to all persons concerned of the filing of the within account in the manner _prescribed by StatU'te,and Rule of Court,as evidenced by proofs thereof filed to No__b3_~__7L:::L---------------_pb- Witness my hand and official 'seal thiS L _ . ___day o:------'3:11~t\M---~---;-----191/ ..~J1..WJWY.\.XL.-._.-~.-.. Register of Wills ....o ~ ~"::-- ~ .,. Mr-l,...::r.I:; OiN,,'4oz :;.-, ." r:..o ri1 Eo< <11Eo<rnri1 ..., ~;:lo<,) <,) <11 ~.01H .--iwiCISid::C,•.-1 0,~0:,p::!'d<1 aCQ!9 p::i +'.ri1,rrJ:>-ii ~:"t:,•.-1~i r.x.i c\~cu,0s:+.)~~cu:(J r-l'(]j01>4~ril ,(1)ir-l:ci ,CU'"'.j.)'""'-'w1 ~ ,.'i 1e::S-t', 0', .,. ~...i I r-f',-n_, i ;L<r>L",.~t/' '71 JAH?7 PH I 53 Rus .S ::::.~\,\r{:N0 nEGISTEF~OF WilLS W!ISHiNGTON CO .•PA. ~?;~J7/J-1f/3 '.'} ...,... ;:loo OJ~ .s "d,OJ --.."""."i:l:~ OJ...P<..., ~;:lo<,) <,)cd ~;§ .~ OJ~~ g.~~~'gc4 <11 0>.... d o ...iD...,,tili0""'",bJj '0)j~ :~,cd,"":~,;:l : 0,<,) :<,) i<l1:...: 0~:~~F<'-li ~,..., 0 ri1':tjN:<I1 oi:z:::<i ~! ri1'NI ~........f'" o lS'j \s) Nftep~~ \:::C) ~• J ,./ .'J .' • ------ 'I '.:...."'~... I .v.t.:',. ,-u 1.-.......~)..~~ \'"\,\:\ ---~~------ The Court is res proper distri L'/lVl.AJ''l-''''1A ~lt t4:r Qtuurt nf Qtnmmnu Jl:ras nf lIanhiugtnu Qtnuuty @rp4aun'Qtnurt 1Dinininu In the mllitter of the Audit of Account in / Estate of MAYER BARUCH STONE, deceased TO THE AUDITING JUDGE: I No.63-70-413 Enter__--'O!oL.lo!lU...r ,appearance for----'--=D'""'r-'.'--S~t_'=a'_"n'-"l"-'e~yJ--.:=.C-=lo.::a~y1,..},m=a~rl'-J.,--=E=-=x:..::.e=c-=u,-=t,-,o"-,r'-.-",,,o=.f---,t,,-,h:..::,e=--- above captioned Estate. --I-_~g,L-'-'J,..I "19-2.1. I N.B.-Counsel shall,by separa:te pape,r,present a concise sta ement 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.I I I No.63-70-413 In re Audit of Account in EstaJte of MAYER BARUCH STONE._ Deceased AUDIT 'rttttipt fnr apptttraUtt FOR Dr.Stan1ev C1avman. Execntor _ ~'70 __ J>rn .-v <fJC)c-r ---{j1 ... -..l :J::"-0 :::0 ~, !t i~-~,_i --;.'--1 ..-.~..T...r _'_~;---:~:2 r--..,-..I i .~="'J '1 .I -.......... °0Z'_q ~ g ~~;~:J :r-Z -0 r-03>(n --0 ~_to. rv r-..>..::::- '" ZEMAN AND ZEMAN Attorney S ~2 -----------,,0----------------------------------------.--- J IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA. ORPHANS'COURT DIVISION Stone,deceased.The Executor is Stanley Clayman and the attorn!ys are Zeman &Zeman. IN RE: ESTATE OF ) ) )No.413 of 1970 ) ) ) ) Mr.Bob Zeman? Number 413 of 1970.the estate of Mayer Barucl HEARING ON AUDIT Thursday,March 18,1971,at 1.0:00 o'clock A.M.•EST. ZEMAN &ZEMAN.ESQS.,of Canonsburg,Pa., re presenting the Accountant. THE HONORABLE P.VINCENT MARINO.Judg~ of the said Court. If the Court please,I have our Praecipe forMR.ZEMAN: MAYER BARUCH STONE. ~Deceased. 0:(>...>-IIIZZIIIDo i~BEFORE::l!lziIII~ ti APPEARANCES:itI-UIQ...0:( U Q TIME::l'"l ~til uiII:~THE COURT: II:oDoIIIII: l-II::loU .~ Uii:...o '''I Appearance,the copy of the Letters Testamentary with the will attached,the Inventory.and an election by the sole distributee to take in ldnd the remaining assets of the estate.And in the eleetior she agrees to assume the payment of all taxes and other obligatio s of the estate which shall be due and payable by the executor in the administration and to perform certain directions of the testator 2 set forth in paragraph number five of the Last Will and Testament May we suggest to Your Honor that distribution be made in kind, pursuant to the election of the distributee.with the conditions annexed and set forth more £.ijlly in the suggested distribution in th Audit Petition.There will likely be some adjustment in the taxes in the amount of $27.92 for invoices submitted.And that is admitted.The next obligation of the estate which remains Inheritance Tax which has not been paid,by reason of the waiver of the executor for his commissions.So that there are open claim Board for the Assessment and Revision ofasfollows: c(z~...>-IIIZZIIIII. ieClz:rIIIc( 3: unpaid is that of the Commonwealth of Pennsylvania.And as I suggested earlier.the Transfer Inheritance Tax has s till to be determined. There is one othe r item which appears to be a final return in the estate . the Internal Revenue Service which would be determined on the probable charge against the estate.And that is any monies due vi 0:IIII-0:oII.III0: ~:Joo... c(u~THE corn T:o Is that on an Income Tax? MR.ZEMAN:Income tax,and there may be liability under the Fiduciary Income Tax Return Form 1041. THE COURT:Shall we await determinat ion of that? MR.ZEMAN:My suggestion.if Your Honor please,would be to close the account.in view of the commitment of the sole distri utee.I THE COURT:That might not be approved by the 1.R.S. 3 M:Ri.'ZEMAN:The 1.R.S.has made no claims,of COurse. THE COURT:Well,that's because no report has beerirfiled. J; MR.ZEMAN:That's right.The Return is not due as yet,that's correct. THE COURT:Well,we will give that matte r consideration. Are there any other claims of any kind? ~z~MR.ZEMAN: .I>-Gl~know of,sir. III11, None except those that I have mentioned that I decedent's estate? ~THE COURT: I!Jz% Gl~ Is there anyone else in Court interes ted in this (NO RESPONSE) ( A UDIT CLOSED) The audit of this account is ordered closed by t e ,-""01 S 7:"o.sror IC!," 'ih"fo,,,,,,,,IO(\,"ccO;"d ",,1 ~..occcdb:.;u Uo'''''tilo hc"..1n3 !Oli"CLiy ct.-·TUfy tbct the Pr0cocdil:,.:s end (tJideoce Ore ..=uii:l- UI c THE COURT: .I0( ijc Court. :l., ~N iiiII: 5o11, bI~~.ontatn(;tl fully ned nCcuE"Ctclyin wv cotuu t~..cn by Tnl."on t110J ll.Ccrln....of :lo~the above cnu!:.c,and tl10t tb!D copy fL 0 COrroct tt"C'.nocript 0«l\~aone. 0( ij ~o ,... 01 tilO 0001/0 cnUDO 1G l1{.,?(by cPP;;-Olfcd end diroctod to be filed. J ~n t4t Qrnurt of <trommon 'lras of lIas4ingtnn Q!ountg, Jrnnsgluania,(@rp4ans'Q!ourt Dimaion ESTATE OF No._--=-6.L3-_7L..:O~--=4=1:..L.3 _ Mayer Baruch StQne deceased Inthematterofthe •First and Final Account of Stanley Clayman Execbtor ADJUDICATION AND DECREE And now A ri1 ,19 71 ,this !'patter came on for hearing, audit and distribution at this session and testimony aken;and thereupon,upon due consideration t~~the bal%nce for distribution in the hands of the Accountant is determined to be $7,1708 2 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./"./7// (/ SCHEDULE OF DISTRIBUTION Balance per account _ A-dditiona1 debit asked at audit 186704.5 $47,171.62 Balance;_ Deduct Clerk's Costs &Receipts'----_ Attorney Z"",elOiJmLlA;aC3,jDu,.'....&~Z;"ue;umlKa.....n _ NQ balance $47,170.62 43'At;S~ $47,11901~ibD~ ~.30//17/ ~$'s-j,S'i& ~~~.CJ.<:. $47,091.20 ".',(}'" $40,2790 25 ~.3~/17/ ~,%e:,~//?,S'" ~j,3a.¥2.. f,1oSo.37 ~~~ 21 .$° 27.92 6811092 I I.~ Add1ti.ona1 credit asked at suM t Washington County,DivisiQn Qf PersQna1 Pro- perty Tax,per praecipe filed, R~ssell MarinQ,Agent,transfer inheritance tax Edith Stone,sister,residue,including cash, State Qf Israel Third Development Issue BQnds Nos •.C.PB 01005-C-PB 004118 and C-PB 000755 each valued at $100.00;"1269 shares CQmmQn stQck of Avemco CQrporation (fQrmer1y 2538 shares of Linden CQrp.}valued at $63450 00; subject however,to the prQvisiQns Qf Para- graph Fifth and Paragraph Sixth Qf the Will and further subject tQ cQntingent Federal Ta,xes that may be determined tQ be due;held in kind and distributed as such at the ap- praised value,credittQ be taken by the ae- cQuntant for funds advanced prior tQ distri... buttQn by the Court,but nQt in excess Qf $33,634.25 I I "J..I". r ' 0 ~>' .....5" Ii z t:Y .-to P Ci 0 :r i it c:CD 0 a 3 ....0 ~;:::. .... a .. 0 ........ b g. =: CD ~S, s~::;~~ .'' ", .'") =-r--... ~0 (f)< .......:-1 (L.......--J--,.-,;::0 c'~.- <...:; "." .,):i!:" r-,-c-,....., _~..)r ..~~' .-,....... r n.,,)--,-.,"-,:-,,"~r ...::::;~~~J;; " --,r:uJ ......~ (~-, ,...~ ~-:.,.; t .-I , (, .,rt .' " ;,I' I r -,<: I r ) ".\.·c.~ IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION ESTATE OF MAYER BARUCH STONE, Deceased ) ) ) ) ) No.413 of 1970I ELECTION TO TAKE IN KIND TO THE HONORABLE P.V.MARINO, JUDGE OF THE ORPHANS'COURT DIVISION: The undersigned Edith Stone,sister of Mayer Baruch Stone,deceased,does hereby elect to take in kind all money, stocks,bonds,accounts,pensions,retirement funds,personal belongings,furniture,furnishings and all other property,real, personal or mixed,remaining in the Estate of Mayer Baruch Stone, deceased,at the time of the audit thereof;and does hereby respectfully request that your Honorable Court make distribution to her of the same in kind in the Decree of Distribution.The undersigned,by exercising the within Election,covenants and agrees to assume the payment of all taxes and other obligations of the Estate which shall be due and payable by the Executor in the administration of said Estate;and,further covenants and agrees to perform the directions of the Testator in paragraph numbered Fifth of his Last Will and Testament. Witness: __i.=.·~A1dt.~,~<'~~~"=----,-'--\(SEAL) Edith Stone DISTRICT OF COLUMBIA CITY OF WASHINGTON .. ) )ss: ) ". On this,the .~/:J-day of March,1971,before me,a Notary Public,the undersigned officer,personally appeared Edith Stone,known to me (or satisfactorily proven)to be the person whose ''.:name is subscribed to the foregoing "Election to Take in Kind"and acknowledged that she executed the same for the purposes therein contained. In Witness Whereof,I hereunto set my hand and official seal. My Commission Expires: CHARLES'V.FREEDMAN NOTARY PUiLIC,D.C. My Commission Expires March 31,19n L.,- 1---- II II f <-- -------~-.~---- No.413 of'1970 ESTATE OF TfiAYER BARUCH STONE, Deceased ELECTION TO TAKE IN KIND ZEMAN 8:ZEMAN LAWYER13 zaMAN LAW BUILDING CANONSBURG.PA. .~ _''''''''''~_'_'r.c..',"'''_""~C'~"_.~__~_--,~__....,_""",,,,,,,,,,-.~~..,~,,d...,,,,,,,__.._,,,,,~; .,. Form RCC-33 RESIDENT DECEDENT 7 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS COUNTY OF ..Washington .. IMPORTANT:This return must be completed in detail and filed in duplicate,with will attached,with the Register of Wills of the County where decedent resided;Return is due within one year after date of death,unless an extension is granted by the Secretary of Revenue.(Section 703 of ._t.h~.Jnl1.eritlince.l:\.n!l E~tate .Tax A,ct of lQ9L). _MA.YER ~.:::~C:.~;;~.:=~.:.~:~.~~~:.~}::::UAT::OF (State full pame of decedent) Late of Wa.s.hington,JJashing.t.on County ~~ Administrator State of MarYland ..··..·····..·········..·..···:·}Ss: c.u.ty of ~_.._.._.__._... .Stahley..S C.layman .. of the estate of the above-named decedent being duly sworn,depose S and say S Eucutor Decedent'dJed Marchl.a.. (Month) Name and address of attorney or} other authorized representative to whom all correspondence should be.. mailed. ..........."19........7Q...,r testate leaving a last will,copy of which is hereto attached.} (lIay)(V""r)l.~te Zeman and .Zeman.................. . ..Zeman ..Law .BUi.lding,..C,anonsburg,Pa.15JI7 .. That as such ..ixe..Q.u.t.Qr.deponent is familiar with the affairs of said estate and the property con- (~;x"cutor·Aclmini8trator) 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 INSTITUTIONINWHICHDECEDENTRENTEDASAFEDEPOSITBOX None THIS SAFE DEPOSIT BOX RENTED IN NAME OR NAMES OF RELATIONSHIP OF JOINTHOLDERSTODECEDENT 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 Sc.hedule 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 credi~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 ev!dence 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 Uni ted States,or any state,or political subdivision thereof,or of any foreign country,which a~e 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 bydecedent,together with the fairly estimated market value thereof;all bonds and mortgages held by decedent and of all claims due and owing decedent at the time of death,and all promissory notes or other instruments 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. In the cas:of securities of close or family corporations,the values reported are as far as possible substantiated by financial statements of the corporations~showing the assets and liabilities thereof as of the.·.date of death.The schedule also sets forth the interest of decedent at the time..of death in any co-partnership or business~and in support of the value of such interest there is annexed to said schedule,financial statements showing the assets and liabilities of said co-partnership or business. A copy of the co-partnership agreement,(if oral,a statement setting forth the nature of the agreement) together with a statement setting forth the character of the business,its location,and such other facts' pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest therein must be submitted.·It should also set forth in itemized form,together with the fair market value thereof,any other property owned or bequeathed by the decedent at the time of death. The Schedule C attached hereto and made part hereof sets forth a true :answer to each inquiry contained therein and in the case of transfers ofproperty,real or personal,within two years of decedent's death,in contemplation of decedent's death,or intended to take effect in possession or enjoyment at or after death,said schedule sets forth the nature and value of such property~to whom transferred,,the relationship of the transferees to the decedent,the proportionate share received by each transferee and all other facts of a pertinent nature regarding said transfers.In the case of transfers intended to take effect in possession or enjoyment at or after death,there is also a'ttached to the schedule a COllY 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 another, with a copy of th~instrument creating such power attached to the schedule. That Schedule D attached hereto and made part hereof sets forth the names and addresses of all persons beneficially interested in this estate at the time of decedent's death,the nature of their res- pective interests,their relationship,if any,to the decedent,together with the 'ages at the time.of decedent's death of all minors,annuitants and beneficiaries for life under decedent's Will.I't also contains a statement showing which of the beneficiaries named in the decedent's will,if any,died prior to decedent,the dates of their death,their issue,andthe relationship of such issue to the beneficiary. That Schedule E attached hereto and made a part hereof sets forth all property,.~eal 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 unpaid at time of ~.. death;taxes accrued charge.able for period prior to decedent's death (except.those allowed under Section 651 of the Inheritance and Estate Tax Act);together with a statement of collateral pledged for obliga- tions,if any.It is agreed that the fiduciary will present proof of said claimed obligations upon're- quest,that if the amount actually paid in settlement of any fee,commission or debt is less than the estimated amount claiming and allowed,that the same will be reported to the Register of WillS,and that the amount of tax assessed can be reassessed in accordance therewith. ....610.8 C.l.ear..w.Q.o4 RQad .. (Street Number) .B.e.t.he.sd.a.,Mar.y.:land ..20'O'3.4 . (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. ...............................Ji;.day of August 19..7.0 . .......................~~.. My.CO~ion Expires ,uIy 1.~~. That the totals of the appropriate columns in Schedules "A","B", "C","E",and "F"as directed therein,. /f~e;;~e;;;::J::]r:J:::2,e;;;:;;;;;~:;-",y. Subscribed and sworn to before me this ./I...V". RCC-34 (1-64)• COMMONWE"ALT!+OF PEN.NSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "A" -REAL PROPERTY l Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece- dent.Where property heid as joint tenant or tenancy by entireties,report on Schedule "E".Property ht'ld 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 Commo[1wealth of Pennsylvania should be (1 )(2)(3)/ described by lot and block number,street and street number,together with 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 encum~rances upon each parcel at death DECEDENT'S MARKET VALUE (Do not wr iteofdecedent.Taxes,assessments,accrued Interest on mortgages,etc.,are DEATH In.th Is 5 poce)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-35 COMMONWEALTH OF 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".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 No. ITEM List and describe fully UNIT VALUE ESTIMATED MARKEr VALUE DEPARTMENT VALUATION (Do not write in this space) 1 Perpetual Building Association Savings ~j10,IJAccount28,380.47 2 County Federal Building and Loan ~1.bJAssociationSavingsAccount10,768.69 3 Western Pennsylvania National Bank ~,f60,/1lSaVingsAccount3,860.70 ~.O)4 1959 Cadillac 200.00 5 2538 shares Linden Corporation 6,345.00 101 ~i~6() Insert this total opposite "Personal Property",Schedule "B"in the "As Reported",column on the last page of this return. x X 49,554.86 RCC-3p CO'!\W\"T:C\LTIl 01-'PF~N~YL\-..l.:\I.\. T1L\\'SFFH.Ii\EEIUTANCE TAX RESlnEXT DECruJENT SCHEDULE "c" TTt\,\'c::FEJlS (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)No (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 enj oyment 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 subj ect 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)_AN~o,-_ (b)The right to designate the persons who shall possess or enjoy the property transferred or income therefrom?(Answer yes or no)No (6)If the answer to (5)(b)above is in the affirmative,state whether the right was reserved in decedent alone or 0 thers ,-,-_ (7)Did decedent in his lifetime make a transfer,the consideration for which was transferee's promise to pay income to or for the benefit of care of transferor?(Answer yes or no)No (8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was subject to change, because of a reserved power to alter,amend,or revoke,or which could revert to decedent under terms of transfer or by operation of law?(Answer yes or no)_~N~o~_ (9)If the answer to (8)above is in the ~ffirmative,was the power to al tel',amend,or revoke the inter- est of the beneficiary reserved in the decedent alone or the decedent and others? (Answer yes or no)No NOTE 1:The answers to these questions should be supporterl by affidavit by the attemUng 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 rlecedent,if any.Submit copy of any trust deed or instrument,if trans- fers are claimed to be non-taxable,also submit detailed statement of facts on which said claim is based. NOTE 3:List applicable property below in manner in which provided in Schedules A,B,or E. ITEM DESCRIPTION None MARKET VALUE (Estimated) DEPT.VALUATION (J)~p t.()nly) __---J......L--""•..... Insert th15 tot..:d 0ppOS j t~"Transfers",Schedule "C"in the "As Report<:>r1"c.fJlumn on the last page of this return. ReC-G8' 'COMMONWEALTH OF PENNSYLVANIA TnANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "E" JOINTLY OWNED PROPERTY INSTRrCTIOl'iS:This schedule must disclose all property,real and personal,owned by the decedent jointly wi th 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 tmder 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-~wners to the decedent. Description of Property,Date of Acquisition,Name I unit Address and Relationship of Co-Owners,and Place I Value of Record of Instrument,where Real Estate.I None percentage Share Estate Valuation DEPARTMENT VALUATION CAUTION-Do not Write In This Space. Value of Value of Entire Decedent's Property Interest Insert this total opposite "Jointly Owned Property",Schedule"E" in the "As Reported"column on the last page of this return. RCC-37 ~(l'2:'?~) Clnt:\ll)~\\·L\I.TII OF n::'\~SYYl.:\NlATH:\NS'n~Rl:-';HEHlT:\;-';CE TAX RESIDENT DEl'EDE!'\T SCHEDULE "0" BENEFICIARIES • I.~ - BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFStatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARY aye an interest,vested,contingent or other-are involved,set STATE YES IN ESTATE wise,in estate)forth this fact.)OR NO BIRTH Edith St,nne Sister Yes R nt-.;'Y'A Rc::.t-!lt-.A iOOi "'iT:::ln Ness '"'>t-.1\T .111 TAr...""t-,.;'",....+-,...'"n (1 '-', - ~ 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 ESTATE OF (Executor-Administrator must complete "As Reported"column #1.) .~ • ...,'i:I ::0..,(1)(1)~..,~::I til _ til 0.....::I 'i:I(1)~.., ....-0til'0 'i:I (1).........g ~ ~~'< ..., ~x~cr-ee o..,otiltil t%j til~~~(1) Year P.II THE ~No. Will Administration .MA.YERBARUCH STONEDeceased Late of.City...of...Washington. REPORT AND APPRAISAL Commonwealth of Pennsylvania County of .Washington 'Vd "00 NO,l:JN1HSt;'/'I~S77Ir~A.,.,10 Y1.1.Sf~::n.J '.ONJi:;."-li~.-::.1Ssnu ,,:'/.'enc:~~>-::0 en Vl Vl ....:: ()()()::r ::r ?'"n ~~~::----..,...,..f:n ..,...,...,. ;:-f;>-"-0.....til \.n V1 ::o~\..n V1 (1).....+-,f:'-5~••.... .00.OJ.....(1) .0-0'c... ~rJ ~..~~_I'I .-..../"4ol:J .....li EE ,J I I(.I,d L i ~:7'1 aA ;~J. i .~Ii {;I:>""~"""""" ,,~.~>-II I''",""C)•t:J..~.~~-.~.r.I.;)..,~ 3~.:::l~.~r.C.~ Form RC C·lO OFFI~E OF 'nlE REGISTER OF WILLS OF tJa4~'COUNTY AND AGENT OF THE COMMONWIIlALTH .#6J-?o~113 STATEMENT OF DEBTS AND DEDUCTIONS DEDUCTIONS ALLO¥I,HI,~j THE SUM OF $.~.6It07 .. •o' DATE APPROVED ..J;)~11~}(J.~~!.:fAd Register of Wills,Ag.~J~]") ESTATE OF / Mayer Barnellr Stone LATE OF City Qf WashingtQn DATE OF FILING APPRAISEMENT DAT&OF DEATH March 18,1970 AMOUNT 1.f..00 7 00 54 00 ':)('1('1 I('1('1 1 C.Inn 3 34 II, i ql) J,71:,no 120 53 h7R !.LO 111)00 11 I('If) (.,07 h? 2 00 7~1n 17?"n 121)0 00 r2Ql)h Ih~ ~--/ REMARKS , T...,..r\me>+.~V CQunsel fees ExecutQr's CQmmissiQn ',..e> t .J...- ,,""n '::l1 Fnner,ql HQm~(n....f"'l \ .~-.. NAME OF PAYEE P""...1+'tT l"'.,., WAc::t.PY'n T"l-----r1 v,qn;,q Hnsnitlql -0 = WAc::t.Penn Pmver CQmnanv NO.OF VOUCH"'"DATI!: My CommissIon Expireg Qct.31-:i97a Rcc-al (2-64) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION NOTICE OF FILING OF APPRAISEMENT Stanley Clayman IN YOUR REPLY PLI!:AOIE RItP'II:R TO 38-64-5 J In Re:Estate 0 f __--=JI.:;:1a""y:...:e::..:r:......:B:..:a=:r:....;u::..c:..:h=.-S-t:.-o:.-n.:..e-------- _____....ll~~ra:w:s:ub.l.Jju.n.Lt:g;,..Lt<.IJou...nL.-.-_--_County -File No.63-70-413 Dear IvIr.Clayman, You are hereby n~tified that the __~o~r~l~·~~l~·n~a~l~------- appraisement in the estate of Mayer Barl]cb Stone has been filed in the office of the Register of Wills of Washin~ton County on December 14 ,19-19.Said appraisement reflects the following valuations: Real Estate _ Personal Property __~1~19~,~5~5~1~1~8~6~_ Transfers --,-_ Tota1 ....Jl....19~1'"'"'5L,..5ta.14........I.o!8.1o£.6--- As to such tax that is paid within three months from date of death,a five (5%)percent discount is allowable.As to any tax that remains unpaid after one year from date of death,interest at the rate of six (8%)percent per annum is charged. Any party in interest who is aggrieved by an appraisement may appeal therefrom as provided by law. Date December 14,1970 I ()J Q. Signed 0.R ~>~& Title vi,R.CHANEY,CHIEF APPEAISNt DATE OF DEl'TH:March 18,1970 Note:This is not a bill. RCC-39 (5-68) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUMMARY Estate of Stone (Last Name) Hayer (First Name) B. (Initial) DATE OF DEATH 3-18-70 FILE NO.63-70-L~3 REPORT OF INHERITANCE TAX APPRAISER I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of_.-:,VJ:.::a:..::;s:..;:h=i=n::s;g2...:t:.::o:..;:n=---_ Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at ::I::lue'l:::~~::PPO'iteeach item iu the la"columu 10 the dghl iu Schedule,"A'i22,'C'"aod "E", 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:12-14-70 _..tZJ-e,~ REGISTER OF WI LLS VALUE AS REAPPRAISED $-------+--49,554 86 49,554 86 7 mq 07 42,535 79792535 VALUE AS REPORTED VALUE AS APPRAISED $$ 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 FOR USE OF REGISTER ONLY Tax on $-----------4-- Tax on $-----------4-- Tax on $-----------4-- Tax on $----,,,.....-~~~- Tax on $=:.:L.o::;~-+-.4_._{ Exemptions========I==Total Estate -4-__ TOTAL TAX COMPUTATION OF TAX $---------t-- $--------1-- $--~------t-­ $---'---....-...........--+."....,- $....:6:....z.'.~38=-.:.-.0+3::::..'7:....-- $--------'--- (*)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 :--------It:: $======L== BALANCE OF INHERITANCE TAX DUE $t= Add interest at rate of 6%from_____to $---J AMOUNT OF ESTATE TAX ASSESSED $-----1- Estate tax paid $L- BALANCE DUE $----ll-- Add interest at rate of 6%from t= -------{to-----$-----~. 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.AdmInIstration IN THE Year . \ MATTER OF THE APPRAISEMENT OF THE ESTATE OF .MA@BAItUQIiSTONE . Deceased Late of ...1'lASHI :NG'I'()N. County of . ...}JASHIN.G'fON.. Commonwealth of Pennsylvania REPORT AND APPRAISAL I Fonn RCC-2 , PENNSYLVANIA DATE ..........De...remb.e.r.....14.,......l..97.Q...,......I COMMONWEALTH OF ,.DEPAB~TMENT CF.REVENUE RESIDENT INHERITANCE TAX COUNTY ....,W9..fJ.hiPpt..9..p;...::.......................,.......,BUREAU OF COUNTY COLLECTIONS HARRISBURG,PENNA.17127 APPRAISEMENT FILE NO...........?.?..=.?..?..:~.~?............................................ Whereas,..............................NSl,y§.r..J}9.,r..u.G.b.....$..t.9.P.~........................................................late of .....................W~~P.:~:P.Et..9.l}............................................'......... in the County of ..........................................Washingt.on............................................................Commonwealth of Pennsylvania,having died on the .......................................18t.b...........................................day of .......Har.c.h....................................................19......70,seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,..............................j:f.,.R.,..G.t\A..~X ...................................................................,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 AppraisementDescriptionofAssetValuesMadeforInherllanceraxPurpol8s $ RERSONAL: See copy of schedule uBu attached to appraisement 49,554 86 Total L.9.SSL.86 0' I , Having been duly swo.rn according to law,I do hereby certify that the above appraisement is made in con- formity with law on this ........................l.J.I~.......day of ........:::::.::::~.~:..........,::......:....:::::............~:~~.. Apprallll~r ........................................................................................................'.........................................................W.(Number and Street) ............................~.......................................,Penna. (Post Office) ---- ......"lq,shingt,on.....County f "",""t~.-,~:f' '"{i t;J ~"""l •"',ZItI"tl 1~.. FdJ~,::,•t ~."~:H<0 p\::Gi ~~.T~,\'~'.t/!LL~; ¥J,\~3HIi,!C,-.(,i::0.,P/\. RESIDENT INHERITANCE TAX APPRAISEMENT Estate of ...Nq,yE:lr:E3C3,r.1,l9h ..St.9.~El.". Deceased. Late of .......v.l~~.J':1t.f.lgt..().f.l ,.., Date of Death,.3::-:71$.:::-:70 . Appraisemei!t Docket Vol.,.3.$.. Page,§4.-:::.~No ??=.7.9..=4.~?... Filed in Register's Office,Pf3..?:~?0-.J9...?? Amount of tax due,$.. DEPARTMENT OF REVENUE Received, Examined and Approved,.. Wrote abo.ut A ppra-isement,.. Appeal j1'om Appraisement,. Entered and charged,'.. • " i' lin tbt (@rpl1ans~<nnurt nf lIasl1ingtnn mnunty IN THE MATTER OF THE AUDIT OF ACCOUNT In re Estate oL ~~_~~~I ~~Y_~!..~~~~~~.__._._.No._..~.~.,,:,.7.9.,,:,_4J~..J~~..g~~___.Term,19 _.?~,AA ._..Stanl~Y__Cl~~..J_.~_:r.!._____.._.____..__.~.~_~~:~..~__~~~~__~~~~~~~. ~t .March 18 1970....August 17,1970 .Date of death .._.L....__..Date of filing~pralsement-------.-:--.----------.-----------..-..------.._._._ TO THE AUDITING JUDGE: Enter my appearance for Personal Property Tax Due Washington County,viz:... J IT E M Valuation 1971 2538 sh Linden Corp @not 11 sted 1970 .2538 !'lh T:i nnAn t"'....--.6:·?~0 6~hlJ.oo.. 1969 2538 sh !.Iinden Corp @ not listed 1968 2~3B sa Linden Corn (ii)not listthd 1967 2538 sh Linden Corp @ not listed 1966 2538 sb Linden Corp @ not listed - ; r Year Inventory Assessment Valuation 12%Asse'ssment Tax at I 10%Collection 6%Interest Total ClaimAppraisementReturnedPenalty4MillsPenalty /. 19 19 70 61345 None 6345 ~~-...........,25.38 2.54 ./27.92..--...... 19 {\A 'A ~~'/' 19 II •• 19 ~ ty. 19 LN~ TOTAL CLAIM 27.92 The foregoing is a statement of all items taxable as they appear in the Inventory Appraisement,Affi- davit or Assessment filed for the purpose of determining the Personal Property Tax on said Estate. .....26....day of-.--.-F-ebr.uar-y----.-...----19 ..1~__. • A.V.CAPANO,Solicitor v /v ;I;, No.....9.J.~7.Q~h;t.3....~a'tt ..Qtr.Term,19...-1~"~AA In re Audit of Account in Estate of ........,..st.o..ne.,...Maye.r...Baruch _ AUDIT 'rurripr fur Apprurunrr FOR WASHINGTON COUNTY PERSONAL PROPERTY TAX : I A.V.CAPANO, Solicitor ~9 \I ~':/d "0:)N0.1.'-;NIH SVl,\ Slllf·A j(:'>j3.L::;!;)3H ON\~:'l-i i i_:r~Sn"ti t:2 2 Hd L Hd~IL ,............,""','"'~"."....~'~l -"I ~I 1 •-~1,1 .._.ft ,. .'. I .~ "" J I__I '0 RCC·4 (8·68)COMMONWEALTH OF PENNSYLVANIA 11&DEPARTMENT OF REVENUE No·8 11979 OFFICIAL RECEIPT 0 PENNSYlVANIA INHERITANCE AND ESTATE TAX I RECEISED SEVEN THOUSAND FIIrTY and 37/100 dollars-~---~------~_..~~~-~~-~---~~~- I tan~ey Clayman ..Excr.representing Pennsylvania Inheritance or I From:ATTY.2EMAN (;ZEMAN Estate Tax due from the following estate: Address ZEMAN LAl"BUILDI~2%Tax on $$ CANONSBURG,PENNSYLVANIA 15317 6%Tax on $$ File No.63-70-413 Date of Death 3....18-70 15%Tax on $415,413.00 $6,811.95 Date of Payment December 31.1971 %Tax on $$- Estate Tax,Act of Name of Decedent MAYER B.STONE May 7,1927 $ County lvASHINGTON TOTAL TAX CREDIT $6,811.95 Remarks: Less five percentum of tax if paid within three months after)fJR date of death $ '1/llus interest at the rate of _%from 6...18..71 to Date $238.42 UOO~[P~~@illu~SEA L TOTAL AMOUNT PAID $7.050.37 /~.... NOTE:Thi.Triplicate Receipt to be retained for·auc3~_5 /.\I ,I ,_/',(•,/L '/~",Received b~-;..~:'t"-J.~.x.~IIC/Y,-.() NOTE:In accepting the transfer inheritance tax an future estates,prior to the death of the life',"'-Hignatu;J .! tenant or tenant for years,as evidenced by this receipt,it is understood that the Commonwealth shall _/• ..• nat be precluded or prevented from hereafter assessing additional inheritance tax at the death of the.""..p"t.--\:l.-J.-..,../:.....,..'..J.x.t.U life tenant or tenant for years whenever it appears that such additional tax may be legally due and '-.\(Title)') collectible for any reason whatsoever.~, __~______.__..________~_..~~,~..~__~_~___...~_~-A "-.-~--,._-------- --_.-._-~--- .Y·\aryland . ~ttttl'of :~rlm:!.i::4ID~!Qtu}:t·an:.. QJ.l1Uttt!ll1fr.BJ.~f~~~n.\.'"".",-"-.A.A()·'N7 ~O/'-T(:"~/L.;.. .rr-r~n€-=A-I-UF.h;;t'='J.r f • Personalfy before me,tEe undersigned authority,a N.Qt.ar.y,:.P.ublJ..Q ..in and for said County and State,app::ared S.tanle.y.S Claym.an who,being fl,uly sworn according to law,deposes and says that he is the executor or .rolro:i.Jrixtr:xtroxof the estate of ....l,1ayer.Bar.uch ,S.t.one.,deceased,that the foregoing schedules constitute a t:omplete inventory and appraisement of the real and personal estate of.....Ma.y.e.r.....B.ar:.u.ch...3t.ane........., deceased,except real estate olltside the Commonwealth of Pennsylvania;that the figures opposite each item of real and personal estate in the foregoing schedules are'determined and stated by the undersigned to be the f-'lir v.alne of s.aid items as of the date of the decedent's death,b:s~..d..1uon a just .aP.praisement of each item mad,by the above named Executor M~t=~d . day.~~:'"::O~~.~~~~~········'···:li~~~~t~;:~~~ My Commission ExpiIes July 1.m4DDITIONAL INSTRUCTIONS 1.An inventory must be filed "\vltllln three months after appointment of personal representative. 2.A supplemental inventory must be filed within thirty days of discovery of additional assets.s:1 Original and 2 Copies and 2 RCIU-34,Under $10,000;1 Original and 2 Copies and 2 RCRI-33, Over $10,000,including Copy of 'Will;I Original and 3 Copies and 2 RCRI-33,Over $50,000,in- .eluding Copy of 'iVill and copy of Federal Estate Tn.\:Return. REFERENCE FOR ADDITIONAL COpy Act of 1947 P.L.513 Sec.5.2,72 P.S.4844.2 lJuututnry auiL?,,pprat.6pmrut of the goods and chattels,rights and credits which were of 1:1a¥er.B.ar..u.c.b S.tQ.n.~late of g.t.t.y.Qf.X;~9..§bJ.D:g:tQD... Washington County,Pa.,taken and made in confOrmity with the above affidavit. Personalty Perpetual Building Association savings account County Federal Building and Loan Association savings account Western Pennsylvania National Bank.savings account 1959 Cadillac' 2538 shares Linden Corporation Total DOLLARS CENTS 28,380 11-7 10,768 69 3,860 70 200 00 6.345 00 49,554 86 I··-•.•..•..-.~.....__._~...._._._..