HomeMy WebLinkAboutOC1970-0430 - ESTATE OF MIKUKICSfl
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KNOW ALL MEN BY THESE PRESENTS:Whereas,at Washington,in the County aforesaid
on the 21st day of April A.D.19 69 ,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
late of
MAR TIN
Buffalo Township,
L E B N I C K,
in the County aforesaid,deceased,
(a true copy whereof is to these presents annexed),was duly admitted to probate;and
G 0 L D FAR B
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 ,Register as aforesaid,do
grant these LETTERS TESTAMENTARY,unto the said
committing unto
SAMU.EL
him
G 0 L D FAR B,
the administration of all and singulm-the goods and
chattels,rights and credits,which were of said deceased,and requiring him
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
Commo,nwealth relating to inheritance taxes.
IN TESTIMONY WHEREOF,I hav,e hereunto set my hand and the seal
of said Office at Washington,this t wen t y.-fir s t
day of Apr i 1 in the year of our Lorq one thousand
nine hundred and s eve n t y.
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Register
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ATTOf,NEY AT ....AW
LAST WILL AND TESTAMENT
I,MARTIN LEBNICK,of Buffalo Township,Washington
Countt,Pennsylvania,being of sound and disposing mind,memory
and understanding,do hereby make,publish and declare this my
Last Will and Testament,hereby revoking and making void any and
all other Wills by me heretofore made.
l~All personal property which I own in common,or in
partnership,I give and bequeath·to Eli Janovich and Mary JanOviCh,!
his wife,as tenants by the entirety.
2.All of my real estate,I give,devise and bequeath
to Eli Janovich and Mary Janovich,his wife,for and during the
term of their lives,during which time they shall pay all costs
of maintenance thereof,including taxes,.insurance and ordinary
repairs.t,'''l'JO',
ate which I may own or have-the right to dispose of at the time
of my.death,I give,devise and bequeath absolutely,share and
real,'personal and mixed,of whatsoever nature or
3.All the rest,residue and remainder of my estate,I
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wheresoever situ-I
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Mildred Juchniewicz and Ann Kertesz.
_Ibefree.from anticipation,assignment,pledge,
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beneficiaries,and shall not be subject to any
.....:,:,
The interests of the beneficiaries hereunder shall4.
share alike,unto my following five named Children,or their issue I
by representation:Mary Pawich,Martin Lebnick,Jr.,Steve.Lebnick~
II
I
or obligations of I
execution or attach-IIImente
5.I direct that all taxes that may be assessed in
consequence of my death,of,_whatever nature and by whatever j uris-
diction imposed,shall be paid from my residuary estate as a part
fthe expense of the administration of my estate.
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6.My personal representative shall have the following
powers in addition to those vested by law,applicable to all my
estate,real and personal,exercisable without Court approval,
and.effective until actual distribution of my entire estate:
(a)To retain any or all of the assets of my
estate,real or personal,without regard to a..ny principle of in-
vestment,diversification,ris}{Or productiVity.
(b)To sell at public or pri'\late sale,to exchange
or to lease,for any period of time,any rea1 or personal prop-
prices and upon such terms or conditions as he deems proper.
erty and to give options for sales,exchanges or leases,for such I
I
I7.I appoint Charles.Crot~ers Executor of this,my IIlastWill.·Should he fail to quar'ify,or cease to act as Executor,
I appoint Samuel Goldfarb,Executor of t~is,my last Will.
this
IN WITNESS WHEREOF,I have hereunto set my hand and seal
?-.O:>6tJ--day of JVly,1959.
iZo&;;W~(SEAL)
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Signed,sealed,published and declar.ed by the said MARTINi
LEBNICK,to be his Last Will and Testament in our presence,who at
his request and in his presence and in the presence of each other,
we believing him to be of sound and disposing mind,memory and
understanding,have hereunto scribed ourryes as witnesses.,/
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CODICIL
I hereby revoke the present paragraph 3 of'ITEM I:
r I,MARTIN LEBNICK,of Buffalo 'Township,Washington
II County,Pennsylvania,declare this to be the sole codicil to my
II ''ILast Will dated July 20,1959.
I -
Ilmy said Will,and in lieu thereof,provide a new paragraph 3 as
follows:'
3.All the rest,residue and remainder of
my estate,real,personal and mixed,of whatso-
ever nature or wheresoever situate which I may
own or have the right to dispose of at the time
of my death,I give,devise and bequeath absolutely,
i;
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to my son,STEVE LEBNICK.
ITEM II:In all other respects,I hereby ratify,con-
firm and republish my Last Will dated July 20,1959,together with'
IN WITNESS WHEREOF,I have hereunto set my hand this
Signed,published and declared on the date thereof by
.,
..
names as witnesses hereto.
<;dJ~_.'-
S <g-\--W*.'1962.~~;!d~
day of
have subscribed our
request,and in his presence,and in the presence of each other,
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the above named MARTIN LEBNICK as and for the sole Codicil to his I
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Last Will,dated July 20,1959,in the presence of us,who at his
this sole Codicil,as and for my Last Will.
&3--7 6 .-/f0!
"ffi~nuit (@f 1fxrrutnr .(@r "~miui!itratnr
~tutr of Jrnuliyluuniu.t liB:
C!1nunly of lIuli4tngtnlt ,
Personally before me,the undersigned authority,a NQ.t..a.r.y:;Pub.lic._in and for said
County and State,appeared §A.M~.~_G:QL.P.f.A~_who,being duly
sworn according ~o law,deposes and says that he is the executor ~XiKJ§X of the estate of
..MART.I.N LEUN.I.CK.deceased,that the foregoing schedules constitute a
complete inventory 'and appraisement of the real and personal estate of _~~~.!.~~.~~!.9..~_,
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 fair value of said items as of the date of the decedent's death,based upon a just appraisement of each
item made by the above named Executor.~~x
da;jia::1tl~~SC~b~;;~~~thU-L~_}.~,~---------k.---
....~<c ..lIlt'!lJ~.................Executor-_xx
LOUISE L.CARS 1,1,NOTARY PU
WASHINGiO;l,VJ.~SH!NGTON CO.,PA.ADDITIONAL INSTRUCTIONS
MY COMV\d"ON ~RP\RE~~fJ\i'Y.ri:fi.Js!ffi'i filed within three months after appointment of personal representative.,'''t A supplemental inventory must be filed within thirty days of discovery of additional assets.
3.1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Copies and 2 RCRI-33,Over
$10,000,including Copy of Will;1 Original and 3 Copies and 2 RCRI-33,Over $50,000,including Copy
of:Will and copy of Federal Estate Tax Return.
REFERENCE FOR ADDITIONAL COPY
Act of 1947 P.1.513 Sec.5.2,72 P.S.4844.2
1Juututnry aub !\ppraistmtut of the goods and chattels,rights and credits which were
of:.:~·1;'J·N.·~·l.?;NIG:K .tate 0f········~·!!f.·~·~·!.Q··~.9.w.·J;l·:s.·~·:i,p..l ;._
Washington C01inty,Pa.,taken and made in conformity with the above affidavit.
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DOLLARS
REAL ESTATE:
ALL the undivided one-half interest in and to all that
certain tract of land,consisting of two parcels,situate
in Buffalo Township,Washington County,Pennsylvania,more
particularly bounded and described as follows:
PARCEL ONE:BEGINNING at a white oak,thence by land now
or formerly of Earl.Kuhn,South 360 East 82.8 rods to a pos ,
one rod from the center of railroad;.thence down said rail-
road,South 460 West 19.2 rods to a post;thence South 3910
West 17.2 rods to a post~thence South 340 West 91.5 rods t
a post;thence by same 47 rods,more or less,to the center
of railroad;thence by lands now or formerly of J.Paul
Scott North 44 3/40 West 136.2 rods to a white oak;thence
by lands now or formerly of B.E.McCoy North 41;0 East 48
rods to a white oak;thence North 1 0 East 34 rods to a white
oak;thence North 51!0 East 43.3 rods to a post in run;
thence by land now or fo~merly of Charles D.Kelley South
3710 East 37 rods to a post~South 501 0 East 10.9 rods to
a white oak;thence North 470 East 75.7 rods to the place
of beginning.Containing 131 Acres,more or less.
EXCEPTING AND RESERVING the Pittsburgh or River Vein of
coal,together with mining rights and waivers as previously
excepted,and under and subject to such oil and gas leases
and rights of way as may now be in existence on said premises.
BEING the same undivided one-half interest conveyed by
deed of John G.Snodgrass and Ina M.Snodgrass,his Wife,
and Esther Jane Snodgrass,unmarried,to Martin Lebnick,
dated March 29,1948,and recorded in the office of the
Recorder of Deeds of Washington County,Pennsylvania,in
Deed Book 738,page 380.
PARCEL TWO:BEGINNING at a point in the center of the
Baltimore-&Ohio Railroad right of way;thence by tract here-
in conveyed and lands now or formerly of J.Paul Scott,
(OVER)
CENTS
$40,000.00
,
North.33°0l'West 2247.84 feet to a-point;thence by land now or for-
merly of W.E.Kerr,North 29 0 07'East 201.85 feet to a point;thence
by land now or formerly of J.B.Bell,North 350 35'40"East 420.35
feet to a white oak;thence by land of Martin Lebnick,et aI,South 440
30'East 2265.67 feet to a point in the center of said Baltimore &Ohio
Railroad right of way;thence by said right of way,South 360 07'50"
West 749.10 feet to a.point;thence by same,South 550 27'50"West 321
feet to a point,the place of beginning.Containing 43.17036.acres,ac-
cording to a survey of Donald A.Morrow,made in October,1952.
BEING the same undivided one~half interest conveyed by deed of
J.Paul Scott and Gladys C.Scott,his wife,to Martin Lebnick,dated
December 30,1952,and recorded in the Recorder's Office aforesaid in
Deed Book 852,page 144.
UNDER AND SUBJECT to eXisting exceptions,reservations,out-
conveyances,rights of way,covenants,etc.of record.
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COURT OF COMMON PLEAS ORPHANS'COURT DIVISION FOR THE COUNTY OF
WASHINGTON,PENNSYLVANIA
IN THE ESTATE OF
MARTIN LEBNICK,DECEASED
)
)
)
NO.63-70-431
The FIRST and FINAL ACCOUNT of Samuel Goldfarb,Executor
of the Estate of Martin Lebnick,late of Buffalo Township,Wash-
ington County,Pennsylvania.
The Accountant is charged as follows:
Inventory
The Accountant claims credits out of the
assets of said estate as follows:
Register of Wills,Letters Testamentary
Washington County Reports,advertisement Letters
Observer Publishing Company,advertisement Letters
Register of Wills"Short Certificate
Dr.W.A.Prideaux,servic.es
Pavlic Funeral Home,funeral
Charles A.Adams,stone lettering
Register of Wills,filing Inventory
Notary
Samuel Goldfarb,Executor and Attorney for Estate
Register of Wills,filing Account
R E CAP I T U L A T ION
TOTAL ASSETS
TOTAL CREDITS
BALANCE
$40,000.00
21.50
14.00
14.00
1.00
3.60
1,866.62
12.00
5.00
6.00
2,400.00
15.00
$4,8.72
$40,000.00
4,358.72
$35,641.28
Observer .Repo-r.ter
WASHINGTON,PENNSYLVANIA
PROOF OF PUBLICATION'\,
,In compliance with the News,paper Advertising Act of 16 May.1929,
P.L.1784.as amended.
Commonwealth of Pennsylvania,County of Washington,SS:.
Personally appeared before me.a Notary Public in and for said County
and State,.Ric.ha..r.d S..9 C.9Wa..n who bein,g duly s,worn
according to law,deposes and says that he is the S..e.c..fJ~t..~~y .
of the Obs'erver Publishing Company,a f'lenns,ylvania corporation.and its
agent in this behalf;that the said Company is,the owner and publisher of
the Observer-Reporter,succ'essor to The Washington Observer,established
September 18,1871,and The Washington Reporter.established August 15.
1808,a daily newsipap'er 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 published
continuousIy for more than six months'prior to the publication of the notice
hereto attached;tha;t the printed 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 in the Obslerver·Reporter in
its regular editions on the following date or dates;.
,~Pt~.~?7...t M~y ~~~.~!.!.'-!.~.~g .
that neither tne affiant ,nor the Observer Publishing Company is interested
in the subject matter of said notice or advertising and that all of the allega.
~~":~thl,atitdavtt "'to th'tim"P1'&X:2;l z::
Sworn to and subscribed before me this....l1..day of..Ma.y....1.9.7.'O...~(H~--:;~;?f{;~~
WASHINGTON,WASHINGTON COUNTY
MY COMMISSION EXPIRES MAY 6,1972
11 EXECUTOR'S NOTlcJi:t:4t \'i
:;',STATE OF.MARTI~,ii,:J:lEI?NICK,i}cea.sed ,late.of Buffalo';Towns.hip,
<'ashmgton County.Penna.·~""'',Letters Testamentary ..upOn 'the,j?',ove 'estate having;been~.g ntea'the undersigned,notice .reby'en to those indebted',.0:tke immediate payment'0."se having claims ,or de"•·'sent them forsettlei:neri,SAMUEL GOLDFAR 1
',i14 Washington Trusyashington,,,,pa::s1530
),mEL GOLDEAl;tB,'
,Washingto ust o.,"'0"
'llington,'1'5301 ,~~"""_l'i"'..;_7099.~.!
Wr~~~Reports
Wasbington,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 WASRINGTON)
STATE OF PENNSYLVANIA (SS.
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,publisTIed weekly having its
place of business at Washington,Washington County,Pennsylvania,and is act-
ing as its agent in this behalf;that the said WASHINGTON COVNTY
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:
.............A,p..ri~3.0.•....19.7.Q .
.............~~.~y.....?!.~~.L ..~.?..!.9 .
that the affiant or the corporation in behalf of which he is acting is not interested
in the subject matter of sai~~.nti~C.e r advertising andl~ll of the allega.tions of
this affidavit as to the timeif~of the.icam.,
...........................~..·············~~··:····E·'·:·······
Sworn to and subscribed b ~re:...':.m~e~t~h~i:s -'"-:-"-~-~
Estate Notices
The Register 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.
•• • • • • •• • • •• •• • ••
LEBNICK,MARTIN,Dec'd.
Late of Buffalo Township,Washing-ton County,Penna.Executor:Samuel Goldfarb,514 Wash-ington Trust Bldg.,Washington,Pa.I
15301
Attorney:Samuel Goldfarb,514 'waSh-ington Trust Bldg.,Washington,Pa.
15301
J
JA:.~.daY of....J1~.y .,""lir/.7..g •
.........~.~..~;74,.~.£~
,Notary Public
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I{,ATHERINE C.NICHOLAS,Ndta'ry PubliC
.Washington,Washington ~.;.Pa.
My COr-lmissinn Expires
November 1,_197~
"~"l".\"t /7~/L__·-
STATE OF PENNSYLVANIA,
WASHINGTON COUNTY,~55:
---.----__---------------------,
The within named Accountant being duly sworn according to law,depose sand says that the above account
as stated is true and correct as h~__verily believe.
..r.L
Sworn and subscribed be'fore me this ....02..,..'=-....
dO~~:---u _
LOUISE L.CARSON,NOTARY PUBLIC
WASHINGTON,WASHINGTON CO.,PA.
MY COMMISSION EXPIRES SEPT.15,1973
Washington 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 Statute and Rule of CpJ?!1'as evidence by proofs
thereof filed to No.J,{J-j--../ll.~U-L-.--------.-..
W'ess my hand and official seal this 2__~....
doy 01...---,--_:::::_:::::__:-:-r;rr[~_1~_?~:
Register of Wills
;
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lJn tl1r l0rpQan.6·monrt of lIa.6111ngton OJonnty
In the matter of the Audit of Account in
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Estate of[_---!!M~A:YR~TL"""INu_"'"L~EB!o!:!!::NL!I~C!.!K~J_••...:!D~eS<;c~S<..!:!:ea.!2s~e~dL_l
TO THE AUDITING JUDGE:
63-70-431No.,--------x~Xffi:x;x:x
Enter my Accountantappearancefor'_~_--'-_---=:'::"'::"'="'="":=""::'::=--=--_
19 71,--
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.
-------------------------------------------------------------------
63-70.-~4::3:..::1=__X*XXXDXXNo.,_
In re Audit of Account in Estate of
MARTIN LEBNICK,DECEASED
AUDIT
Jrarripr fur Appraranrr
FOR
__~~}!!!1el_Qoldfarb_,..__
Executor
Accountant
SAMUEL GOLDFARB
Attorney
.....==============
."$'W 2 ..
•.d...
-----------------_.--._.~-
PETITION SUR AUDIT
IN THE ORPHANS'COURT OF WASHINGTON COUNTY
Teota',Form J
Estate of ,.
MARTIN LEBNICK.......--_--_--_-..--_._--.----------__-__-----_-._-----.
Deceased
No ~.~::.7.Q::".1.~J .
Fiduciary.....s.amuel..Gol.df.arb."...Executo.r.
~~~~~~
Decedent's death ~.P.;r.~.:t...J·.~-'..JJ~.7.9 Grant of Letters .Ap.!.~.~~.~..t..}~'!.9 .
This is the !..~.!.?.~..~~~..~.~~~~account filed in this estate
If there have been former accounts filed in this estate,list file number or number and term .
..........................................................N.C?~~.
Election to take
Under or Against will.(cross out one)
Date Election Place of;
Filed Record .
Name of survivingspouse ~!?~~:.
List issue,where material:
1-No.t rna terial.\,;0/
"'..~
Did decedent marry after execution of will?Ondicate)X6ex.No.Any children born after execution of will?Ondicate)
~~~No.If answer yes,name them .
Le9,atees
Mary Janovich
Steve Lebnick
Relationship
Sister-in-law
Son
Interest
Life
Remainder
Fiduciary,if deceased or not sui juris
List,if exceptions to above:
None
If partial intestacy,give facts:
None
Adeemed:Revoked:Lapsed:Abated:Give Cause:
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:None .
Fi Ie copy of Notice ..'
and date of maiIing c.QP.y.9.t.NQ:t;;J.~~!l.t::t;;~.~J:}..~9.!M.~;i..J.~9...M.~r.9.h 1.l ~.~7J.~.
Is estate subject to the filing of a Federal Estate Tax Return?~<?..·.
175.00 on life estate In fuR.
Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount $.1.,.9.5.5.•.QO...on..acc.Qunt...~e.':':...ma1nder
If the Will makes any portion of<estate subject·to a life-estate,give name and 'birth date of life tenant .
Life tenant,Mary Janovich,died February 8,1971 •
...._----_.__-___--.._____•__••..__-------._.._-_-..0
Give Names and addresses of all unpaid creditors who are legally entitled to notice,tog,ether with the amounts
of such claims;state whether they are admitted to be correct;and whether the claim is denied.
1.Mrs.Mildred Juchniewicz,daughter,544 Marple Ave.,Canonsburg,Pa.
No formal claim or amount made or stated.Denied.
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:
Only asset of estate is undivided one-half interest in real estate in Buffalo
Township,Washington County,Pa.Paragraph 2 of Will leaves same for life to Eli
Janovich and Mary Janovich,his Wife,who were brother-in-law and sister-in-law of
decedent,and owners of the other undivided one-half interest.Eli Janovich pre-
deceased testator on December 18,1963.·Mary Janovich died on February 8,1971,
less than ten months after testator.Codicil to the Will leaves remainder to son,
Steve Lebnick,who has paid all costs,debts,fees and inheritance taxes,and will
complete same in order to take the real estate in kind,per his Election attachedhereto.
See attached copy of my letter dated February 12,1971 to Pennsylvania In-
heritance Tax Dept.$175.00 full 15%tax on the life estate has been paid,and
$1,955.00 has been paid on account of the remainder at the 6%rate.
Balance for distribution per account,35 641 28
Itemize any additional debits not shown by account:$ }~.
Total additional debits (Add)
Itemize any additional credits not shown by.account:
Register of Wills,15%tax in full
Register of Wills,on account 6%tax
Total additional credits (Subtract)
Balance for distribution
$.
175.00
1,955.00
2,130.00
$~.,.J..~Q.!.Q9..
$3.3"'.~JJ ~.~.
If balance for distribution is not in cash,list each item held in kind,giving appraised Value (or distribution Value);
Real estate,per Inventory and Appraisement,at $40,000.00
..(..
If Family Exemption claimed by Petition,give place of Record:~~~.~.
If Family Exemption is claimed at audit,give name,relationship and basis for Claim:~9..~~.
List any advancement or distribution on account that has been made,and nature and amount of same:
None
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:
Recite death of Eli Janovich on December 18,1963,and death of life
tenant Mary Janovich on February 8,1971,and award real estate to steve
Lebnick,son,per Will Codicil.
COUNTY OF WASHINGTON,55:
COMMONWEALTH OF PENNSYLVANIA.
The above named Fiduciary or representative thereof,
And your petitioner will ever pray,etc.
being duly §~Q];"JL doth depose and say
that the facts set forth in the foregoing petition are true
to the best of ~.~~knowledge and belief.
......SwDxn to and subscribed before //A
~eth;s-9-~daY~19 7.~~~_____
Signature -?f Officer...~~.....~.d.~
Title of Officer JQ!.!!S.U".C.~HS.Qf.t.J.J.QIA~X.P.UB.lIG .
WASHINGTON,WASHINGTON CO.,PA.
Office expires.:'.....MY..GOJYlMJS.SJQN.D<.P.1R8i.SE.P.L.lS••191.3....
..~~..
".-,-..~~Deceased
Estate of __.
MARTIN LEBNICK....-----__---_-_.
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No.63-70-431
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Fiduciary ~:~~.~~.1 Goldfarb,--;,::;,:,::;,:::::,,:,:"-.:.-"~.---------_..
EKecutor
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:pa rag raph 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.
Samuel Goldfarb
Attorney
~2
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SlllNi.:\O H3tS\~3'J
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ESTATE
of
MARTXN UUlNICK J DECEASED
IN THE COMMON PLEAS
ORPHANS'COURT OF WASHINGTON COUNTY,
PENNSYLVANIA
63-10-431
NO.~
NOTICE OF ACCOUNT AND AUDIT
You ate hereby notified that the fiduciary,whose name appears below,has filed an account as such in the
Office 'of the Clerk of the Orphans'Court and Register of Wills for Washington County,Pennsylvania,at the above
number and term,and that the same will be called and presented for audit before said Court in the Court House,
Washington,Pennsylvania,during the week beginning May 11 ,1971 .
SAMUEL GOLDFARB
ATTORNEY FOR ESTATE
514 WASHINGTON TRUST BUILDING
WASHINGTON.PENNSYLVANIA 15301
Samuel Goldfarb
Executor
IN THE COURT OF COMMON-:>pLEAS OF WASHINGTON COUNTY.PENNi.
ORPHANS'COURT DIVISION
J
Lebnick,deceased.The Executor is Samuel Goldfarb and the
attorney is Samuel Gbldfarb.
MR..GOLDFARB:
c,
IN RE:
ESTATE OF
MARTIN LEBNICK.
~DeceasEd.
<C>..I
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Zo...~BEFORE:iUl<C~
.,:u~APPEARANCES:1JIQ
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C::l~TIME:
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vi0::11/...~THE COURT:
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)
)
)No.431 of 1970
)
)
)
)
HEARING ON AUDIT
THE HONORABLE P.VINCENT MARINO.Judge.
of the said Court.
SAMUEL GOLDFA RB.ESQ .•of Wash-ington.
Pa.,representing tile Accountant~
-,
Friday,May 21,1971,at 1:30 olclock P.M.,
EDST.
Number 431 of 1970.the estate of Martin
Mr.Goldfarb?
May it please the Court.I have here the Audit
Petition,together with the necessary supporting instruments.
There are no unpaidadIl?itted claims.We listed as possible claim
to a daughter,who made no formal claim or amount or anything,
but made some inquiries several times and just on general princip es
we decided to give her a notice.Mrs.Mildred Juchniewicz,as
set forth in the Audit Petition.We denv that<:<he haR anv claim bu
2
gave her notice of this account.
There is another matter which might be well to
point out to the Court.The sole ass et in this estate was an undividl:>d
one-half intere st in ':l farm in rea~estate appraised at $40,000.00
\-~
for the one-half interest.The Will left a life interest in this real
estate to a sister-ih"'law,which would be a fifteen percent bate,
..
Tax Department,setting forth what I thought,was the.proper applic tion
"
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recited the death of the life tenant the time short of ten monthEi,
and I have attached to the Audit Petition @;'.lettet that I wrote to the
;
There was a receipt for it,which we claim is in full$175.00.
Chief Appraiser of the Washingtoh County'Division of In heritance .
The balance,of course,of the estate,$40,000.op,
payment of the life estate.
less the $1666.67,less debts and deductions taxable at the 6%rate
which.would be C,$1666.67.And we paid that in full,'at the 15%rate;
the three and a half percent pe r year in accordance with the statutE,
the entire fee being valued at $40,000.09,the life estate is based ein
of the Inheritance Tax in this case.-'Generally speaking,that bein~
..
l~nd the remainder,on her death,to a.son.The life tenant only
lived for two days shy of tenmonth~after the de'cedent.So we
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we paid something on account and there will be the balance but it w 11
be on the 6%rate and the 15%life estate woiM bben paid in full.
THE COURT:Mr.Goldfarb,is the daughter who had a tentativ
claim represented by counsel?
..MR.GOLDFARB:No.In fact,I never talked with her.I just talked
3
with her husband.She said something about some small life insura~ce
in this decedent's estate?
election to take in kind and he's advanced all the costs and will
still in force and she should still have it,but we didn't have any
policy that her father had taken out about 40 years ago when she
(NO RESPONSE)
(A UDIT CLOSED)
The audit of this account is ordered closed by thE
All right.Is the:rea~yone else in Court intereste ~
Court.
complete payment of 'all costs without any claim for reimbursemen
record of such old policy and I told,them that if they had any inforrr ation,
was the general nature of her claim."And pardon me,Your Honor,
was just a young girl at home or something.They thought that it We s
the remainderman,the son:"since itES real estate arid he filed his.'
...'
we'd follow it up and all tha t.And nothing ever developed.'That,
THE COURT:
THE COURT:
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I hereby certify that"the proceedings and evidence are containe
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:$z~~,ZZIIIII.~fully and accurately in the notes ,taken by me on the hearing of the above
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zi cause,and that this copy is a correct transcript of the saine.m ".'..
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The foregoing record of the proceedings upon the hearing of .
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l-ll:5 the above cause is nereby?-pproved and directed to be ~iled.
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In tqt Q!um uf Q!untmun Jirus uf lIusqingtnn Q!uunty.
Jrnnsylnuniu.®rpquns'Q!uurt J3iuisinn
ESTATE OF No.._..::.6~3_-7J....:0=---=4r:=::3=1 _
Martin Lebnick In the matter of the:__F_i_r_s_t_a_n_d_F_i_n_a_l_
deceased Account of Samuel Goldfarb
Executor
/
SCHEDULE OF DISTRIBUTION
Balance per account _
ADJUDICATION AND DECREE
And now June ~z:19~,this matter came on for hearing,
audit and distribution at this session and testimony ta en;'and thereupon,upon due consideration
thereof tge bal<;l.nce for distribution in the hands of the Accountant is determined to be
$33;11.2ts 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.'
Additional credit asked at audit 2130.00
Balance:_
Deduct Clerk's Costs &Receipt::t..s _
AMorney__-::=.S-""a~m~u~e.l~G~o~l~d..f~a...r.:.lb~_
Russell Marino,Clerk O.C.,costs in certifying
real estate to Recorder,
John Mazza,Recorder,costs recording certifi-
cation of real estate,
Russell Marino,Agent,transfer inheritance
tax,balance due,life estate and remainder
interests,
46.00 I
$33,511.28
Contributionto'D1aintain asseils of estate in
kind,6650.00
$40,000.00
Steve Lebnick,son,residue (remainder)of
estate representing real estate as hereinbelow
described,held in kind and distributed as
such at theappra;tsed value,11.0000.00
(.
No balance
REAL ESTATE TO BE CERTIFIED TO TJIm RECOFIDER OF ~ASHING'l':N COUNTY
BY'THE CLERK OF THE ORPHANS'COURT DIV SION
:'..-L
Martin Lebni'cek',"'dev:lSor,to Steve Lebnick,'devi~ee of a'1 th~
right,title and remainder interest,life tenan~having died
February 8,1971,in and to the undivided 1/2 i~terest,being
all the interest of the devisor,in real estate describEd as,
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Martin
corder's
UNDER AND SUBJECT to eXis,ting exceptio!,rese vations,
I
deed of J.Paul Scott and Glaydys ~•.Scott,his
Lebnick,dated December 30,1952,and recorded
Office aforesaid in Deed Book 8?2,.,page 144.
"
outconveyances,rights of way,G'ov,enants,etc.
thence by land now or formerly of J.B.Bell,35'
40"East 420.35 feet to a white oak;artin
Lebnick,et al,South 440 30'East 2265.67 fee to apoi t in the
center of said Baltimore &Ohio Railroad right
said right of way,South 360 07'50"West 749.1 feet t a point;
thence by same,South 55°27'50"West 321'feet to a po nt,the
place,of beginning.Containing 43.17036 acres,accordi g to a
survey of.Donald A.Morrow,made in October,19 2•
.BEING the-same undivided one-half inter st conv yed by
CERTIFIED TO RECORDER:JULY 6,971.
-...,
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No.-'-_
-'
In the matter of the "
Account of
of Estate of
"
.Abjubirntinu nM·m~tree
~
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RUSSi:!l.~;.\({!NO
f1EGISTf:h Oi;WILLS
\'I)\SHltH~TON CO .•P/\,
\~~(r~~a
ALL the undivided one-half interest ir and to all that
certain tract of land,consisting of two parce]s,situate in
Buffalo Township,Washington County,Pennsylvar.ia,more particu-
larly bounded and des cribed as follow s:
PARCEL ONE:BEGINNING at a white oak,thence ')y land now
or formerly of Earl KUhn,~outh 36°East 82.8 rods to a post,
"one rod from the c~nter of rail:tm4,;thence d01said ra lroad,
South 46°West 19.2 rods to a post;thence South 39~0 W!st
.-...."t I
17.2 "rods'to a pos t;thence South ;340 Wes t 91.~ro ds to a
post;.thence by same 47 rods,more or less,to Ithe cent~r of
railroad;thence by lands now or formerly of J.Paul Scptt North.'
44 3/40 West 136.2 rods to a white oak;thence by lands now or
formerly of B.E.McCoy North 4lt~East 48 rods to a wh te
".oak;thence North Ii)East 34 rods to a white oa.k;thenc North
5liD East 43.3 rods to a pos.t in run;thence by land no ~or
formerly of Charles D.Kelley South 37~o East 3~rods tc a post;
South 50io East 10.9 rods to a white oak;thenc~North 170
East 75.7 rods to the place of beginning.Conta.ning 13"Acres,
more or less.
EXCEPTING AND RESERVING the Pittsburgh or RiveJ Vein
of coal,together with mining rights and waiver~as pre iously
excepted,and under and SUbject to such oil and gas leafes
and rights of way as may now be in existence on said premises.
BEING the same undivided one-half inte~est con eyed
by deed of John G•.Snodgrass and Ina M.Snodgra~s,his life,
and ~ther"Jane Snodgrass,unmarried,to Martin Lebnick
dated March 29"1948,and recorded in the offic ~of Recc rder of
.'.Deeds of Was hington County ,Penneylvania,in Deed Bool 738,
page 380.
PARCEL TWO:BEGINNING at a point in tl~e centeI of the
Baltimore &Ohio Railroad right of way;thence py tract herein
conveyed and lands now or formerly of J.Paul S ott,NOIth 33°
01'West 2247.84 feet to a point;thence by Ian now or for-
merly of W.E.Kerr,North 29°07'Ea.et 201.85 ~eet to e point;
..'
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rWSSELL H .,:U?iO
REGISfEH Of WILLS
WASH/NorON CO .•PA.
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In the matterof the
.
Account of
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of Estate of
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COURT OF COMMON PLEAS ORPHANS'COURT DIVISION FOR THE COUNTY OF
WASHINGTON,PENNSYLVANIA
j
IN THE ESTATE OF
MARTIN LEBNICK,DECEASED
)
)NO.63-70-431
)
ELECTION TO TAKE IN KIND
TO SAMUEL GOLDFARB,Executor:
The only asset in the above estate being the real estate
I hereby elect to take the same in kind in accordance with the
residuary paragraph in the Codicil to the Will of said decedent,
following the life estate devised to Mary Janovich in paragraph 2
of said Will,and to accomplish the same,do hereby agree and
confirm that I have and will continue to make payment of all costs
debts,fees and estate inheritance taxes without any reimbursement
request or provisions.
WITNESS my hand and seal this ~.day of "f.4tVA ry
1971.
Witnessed:
,
Fonn RCC-2
•DEPARTl\lENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG.PENNA.17127
COMMONWEALTH OF PENNSYLVANIA
~
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE May .2.2..,.l.9..7...Q 1..
COUNTY WASHINGTON...................................................................................................,
FILE NO•.............6.3.~..7.0..~4..3.1 .
Whereas,1'1ART.IN.LEB.:rn.CH late of CLAYSV.ILLE .
in the County of WASHINGT'ON Commonwealth of Pennsylvania,having died on
the l...Z:t.b.day of Apr,.i..l 19..7.9...,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,J.,..~R..!c..t.I.Am;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 AppraisementDescriptionofAssetValuesMadeforInheritance
Tax Purpales
$
JT.HELD PERS.:
~
JT.BANK ACCT #83-1-001531 held in the PITTSBt RGH I
I
NATIONAL BANK,'~ASHINGTON OFFICE,WASHINGTON,PENNSYLVl NIA,
in the names of MARTIN LEBNICH or MRS.MARY JANOVICH.Opened
11-8-67.Balance as of date of dec th.
$475.25 One-half taxable 237 63
Having been duly swo.rn accordin~to law,I do hereby certify that the above appraisement is made in con-
formity with law on this .........................~.~.~.........................day of ........:..............:..:::..:::............:......:..::..:..:..::..~f:~..~:::::.......:.:::.:..:....;;,.:?!..~........::..:::;.:..::.........~:...........~.~........~..~.....
~pral~r
..............................................................(N~;;b~;..~d..·st~~~i·i··················..........................................
.................................................................1'lASHIN.GTON.............................,Penna.
(Post OlBee)
...............................Jv.A$H:I:NQ'f.9N County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
HART.I.N.LE.BNl..C.H..
Deceased.
Late of
CLAYSVILLE
Date of Death,.···········April.·.12··;T97.0 .
Appraisemellt Docket Vol.,..
63-70-431Page,No .
Filed in Register's Office,~.::::.~.~.:19 ..?.~
Amount of tax due~$..
DEPARTMENT OF REVENUE
Received,
Examined and Approved,.
Wrote abo.ut Appra.isement,
Appeal f"om Appraisement,..
Entered and ch(Jrged,.
."
"
,.
Form RCC-'33
RESIDENT DECEDENT
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
COUNTY OF
J
WASHI~~rr.Q:N .
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.)
IN THE MATTER OF THE ESTATE OF
...........MA.R'r..I.N LE..a..N..l..c..K..
(State full name of decedent)
;Buffalo Township,
Late of Was-h.ington ····................................................Colinty
state of Pennsyl.v.ania }
County of Vf.~.::;.~~.:r:l:g.~.2:r:l:........................................................ss:
AFFIDAVIT OF
EXECUTOR W~JJO/
I'/7'6
Decedent died
.......................................S.amuel GQldf.a.rh...................................... .
of 'the estate of the above-named decedent being duly sworn,depose S and say S
Executor
..'I."
That as"such $..~~.g.y.:t.Q.r.deponent is familiar with the affairs of said estate and the property con-
(Executor-Administrator)
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
Nnn""
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 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 ass~sed valuation of each of said
parcels,the estimated market value thereof as of date of death of decedent~
,l
That Schedule B attached hereto and made part hereof sets forth ~ly and in detail atrPersonar-----.
property wheresover situated owned by the decedent at the time of death;all moneys-Ieft by the decedent
at the time of death,whether in decedent's immediate possession,standing to decedent's creditf in ~anks
of deposit,savings banks,trust companies,or other institutions,whether indiVidually,or in trust fo~
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 0t~in-
debtedness of the United States to the decedent;all obligations,whether by statute or ag~eement they,,
are designated as tax free,of the United States,or any state,or political subdivision thereof,or of
#'.;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 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 polici'es 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 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 nature and value of such property,to whom transferred,the
relationship of the transferees to the decedent,the proportionate share received by each transferee and
all other facts of a pertinent nature regarding said transfers.In the case of transfers intended to
take effect in possession or enjoyment at or after death,there is also attached to the schedule a 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,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 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.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,andthe 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 lrnpaid 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","en,"E",and "F"as directed therein,
have been carried forward and properly registered in the Summary.
Subscribed and sworn to before me this .
................;./..=:~day of ..~k,19..7/..
....cV!.."..·d.(!)~..~RSON,NOTARY PUBLIC
WASHINGTON,Wf\'SH!f\JGTOr~CO.,PA.
MY COMMISSiON EXPIRES SEPT.15.1973
....................__"__~~In=___._(EXecutor-~
.5..1.4 .\Y.a.s.hing.t.o.n Tr..us..t B.l.a.g..•.._..
(Street Number)
.....w.~.~1.:t.i.:.P.:g.~g.~...t p..~..~+..!?~.Q.!..
(City or Town and State)
NOTE:Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are
filled in with details or the word "None",and in case the assets include rare and unlisted securities,
securities of close or family corporations or an interest in any co-partnership or business,that the
data and statements required under the paragraph above relating to Schedule "B"are attached.Also make
certain that column #1 in the "Summary"has been properly completed as above-directed.
R,CC-34 (f-64)
~COMf,\ONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
..
SCHEDULE CIA"
REAL PROPERTY
Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece-
dent.Where property held as joint tenant or tenancy by entireties,report on Schedule "E".Property held by
the decedent as tenant in common with another or others,should be identified as to quantum of interest and
the estimated value should be that of the decedent's interest only.
The real property located In the Commonwealth of Pennsylvania should be
described by lot and block number,street and street number,together wi th
a general description of the property,with a reference to the record of the
conveyance by which the decedent took title;if a farm state number of a.
cres;also statement of mortgage encumbrances upon each parcel at death
of decedent.Taxes,assessments,accrued Interest on mortgages,ete.,are
to be listed on Schedule "F"and must not be deducted from this schedule.
ALL the undivided one-half interest in and
to all that certain tract of land,consisting
of two parcels,situate in Buffalo Township,
Washington County,Pennsylvania,more par-
ticularly bounded and described as follows:
(1)
ASSESSED VALUE
FOR YEAR OF
DECEDENT'S
DEATH
(2)
ESTIMATED
MARKET VALUE
(31
DEPARTMENT
VALUATION
CAUTION
(Do not write
In this spoce)
PARCEL ONE:BEGINNING at a white oak,thence
by land now or formerly of Earl Kuhn,South 36P
East 82.8 rods to a post,one rod from the cen~
ter of railroad;thence down said railroad,So~th
46°West 19.2 rods to a post;thence South
391°West'17.2 rods to a post;thence South 34P
West 91.5 rods ~o a post;thence by same 47
rods,more or less,to the center of railroad;
thence by lands now or formerly of J.Paul
Scott North 44 3/4°West 136.2 rods to a white
oak;,thence by lands now or formerly of B.E.
McCoy North 4lio East 48 rods to a white oak;
thence North 1 East 34 rods to a white oak~
thence North 511°East 43.3 rods to a post in
run;thence by land now or formerly of Charles D.
Kelley South 371°East 37 rods to a post;,Sout!l
501°East 10.9 rods to a white oak;thence
North 47°East 75.7 rods to the place of be-
ginning.Containing 131 Acres,more or less.
EXCEPTING AND RESERVING the Pittsburgh or
River Vein of coal,together with mining
rights and waivers as previously excepted,and
under and subject to such oil and gas leases
and rights of way as may now be in existence
on said premises.
BEING the same undivided one-half interest
conveyed by deed of John G.Snodgrass and Ina ~.
Snodgrass,his Wife,and Esther Jane Snodgrass,
unmarried,to Martin Lebnick,dated March 29,
1948,and rijcorded in the office of the Re-
corder of Deeds of Washington County,Pennsyl-
vania in Deed Book 738,page 380.
PARCEL TWO:BEGINNING at a point in the cente~
of the Baltimore &Ohio Railroad right of way;
thence by tract herein conveyed and lands now
or formerly of J.Paul Soott,North 33°01'
West 2247.84 feet to a point;thence by land
now or formerly of W.E.Kerr,North 29°07'
East 201.85 feet to a point~thence by land
now or formerly of J.B.Bell,North 35°35'40"
East 420.35 feet to a white oak;thence by lantl IofMartinLebnick,et al ,--fu>1!t!l~44~30J...:.!--l::EU;la!J;siJti<..__t I "__--:;.~~--~
2265167 feet to a point in the center of said Baltimore &
Ohio Railroad right of way;thence by said right of way,
South 36°07'50"West 749.10 feet to a point;thence by
same,South 55°27'50"West 321 feet to a point,the place
of beginning.Containing 43.17036 acres,according to a
survey of Donald A.Morrow,made in October,1952.
BEING the same undivided one-half interest conveyed by
deed of J.Paul Scott and Gladys C.Scott,his Wife,to
Martin Lebnick,dated December 30,1952,and recorded in
the Recorder's Office aforesaid in Deed Book 852,page 144.
UNDER AND SUBJECT to eXisting exceptions,reservations,
out-conveyances,rights of way,covenants,etc.of record.
0-I;4-:J 4o(Mao:!
$90,000.00
R~C-35
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
;
SCHEDULE "n"
PERSONAL PROPERTY
INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned individually
by the decedent,at the time of his death.Property owned by the decedent jointly with another or others
must be listed under Schedule "E".Intangible personal property,titled in the name of the decedent,but
payable at death to another or others,including but not limited to P.O.D.U.S.SaVings Bonds and tenta-
tive trust accounts,must be listed,despite the fact that they are not of the 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 a,ccrued 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.
/lIU1"___lU'_-
Item ITEM UNIT ESTIMATED DEPARTMENT VALUATION
No.List and describe fully VALUE MARKEr VALUE (Do not write in
this space)
None
"
Insert this total opposite "Personal Property",Schedule "B"in X X None
the "As Reported"column on the last page of this return.
,·'RCC-':'36..
COMMON,WEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "c"
TRANSFERS
(1)Did decedent,within two years of death,make any transfer of any material part DfOhiS estate,without
receiving a valuable and adequate consideration therefor?(Answer yes or no)__.N_<__
(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 health 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)__~N~o=-___
(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)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)_....,NuO~___
(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)_~N......o<--_
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.
None
CCMMONWE~LTH Ov PENNSYLVANIA
TnANS}~R INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
INSTRrCTIONS: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,addr'ess and relationship (if any)of co-owners to
the decedent.
Description of Property,Date of Acquisition,Name I Uni t
Address and Relationship of Co-Owners,and Place !Value
of Record of Instrument,where Rea!Estate.!
percentage Estate
Share Valuation
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
Property Interest
Checking account,Pittsburgh National
Bank,Washington,Pa.office,opened
November 8,1967 in names of Martin
Lebnick or<..Mary Janovich.Balance at
death,$475.25.1/2 taxable
/t5-A //;~J
$237.63 J31.&J
I I
I I
Insert this total opposite "Jointly Owned Property",Schedule"E":2.1 7.G:>J
in the "As Reported"column on the last page of this return.$237.63 L-=--.....)
RCC-37 (~2,:,"63).
COMMONWEALTH OF PENNSYYLANIA
TRANSFER iNHERitANCE TAX
RESIDENT DECEDENT
.~;...
SCHEDULE "D"
BENEFICIARIES
-_.--_._------------,----------
4 1 ,.~
(
h
BENEFICIARIES AND ADDRESSES .RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFstatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARYaVeaninterest,vested,contingent or other-are involved,set STATE YES IN ESTATE
wise,in estate)forth this fact.)OR NO BIRTH
Marv Janovich None Ye~Life interest
Steve Lebnick Son Yes Rem::l.innel'"
.
Deponent further says that all the above-named beneficiaries are living at this time except below:None
NAME DATE OF DEATH RESIDENCE
r
Deceased
REPORT AND APPRAISAL
Commonwealth of Pennsylvania
~IATIER OF THE APPRAISEMENT
(Executor-Administrator
must complete "As
Reported"column #1.)
0 :'-~"d ::tl..,Cb Cb0:0 ll>....e:..enen:;::3 0,en .en:'~::3 "d...,:Cb ll>....:.....-0ll>...-en "d'O><ll>~....Cbr:T o ....CD I '0 ~
M Cb........en '<....ll>....
Cb
I-,fit~
..
en
Ca::
..:::. .A',>"iJ~'w W
::c><
. .::r":::r-:::r-'.:>11 -,'.•:.1 :tl:5 ~:("')::....;~~
....,
-6&~~~-6&-6&
8 t~~::.:;lilt.::c••log:::I !S..0--
:.""'I..•••k!I:'C:
t
.
Year .
IS THE
OF THE
ESTATE OF
!No.
}
MARTIN LEBNICK
·vd -·O~)U01.'~I·U!SVfA
5111,'."J("'"~i.S:~)jU
oH!(",";,";-:.::;".1
Late of.]:h,l:1::f~l.()'I.'9."'J:lf3l1:i.P.
County of Wa.$ll:i.Ilg1;9.n
Will
Administration
.'"
~
't'r
:~.".~
,..
Ai
i:-
.">..
-6&-6&-00 -6&~-6&
rf
.:..::.--
f":'.,~~:
.•~".
SAMUEL GOLDFARB
A~'OORJ'I~¥"i AT·LAW
514 Wa~hi~~'tbn Tr~t ~ug.
Washington,rPa.Jp301
{I.-li~.l....~....t._.'
<3
.~.
'''0-•.~.
.~.
:~.
~
N
t
>:~'"':.~.~:f""t"-.,:o~l'.:>~3--.::;"~~:~c..--
"
J
'.
..Form RC C ·10 •
"OFFICE OF THE
REGISTER OF WILLS
OF __.JJW...cA.....S~H;L.I.LN.LUolGuT,.J,Q,/,j,NIl..--COUNTY
AND AGENT OF THE COMMONWEALTH
~.3 -7o-1.J I .
STATEMENT OF DEBTS
AND DEDUCTIONS
Regilter of Wills,Agent
ESTATE OF _--=MA=R:..:T:..:I~N:.:........:L=E=B=N:..:I:..:C:..:K=--LATE OF _--ll"j.............a~jo...I<J~-.:>!C~o~u~n~t!!.lyL.J,...--'P~~a:...!.._
DATE OF FILING APPRAISEMENT February 1,19710ATIi OF DEATH _..;::A::.Ip;:;.;r=-=i.::;,1~1:.:2'::..L,-=1:...:.9.....:7_0 _
DATE NO.OF NAMIL OF PAYEE REMARKSVOUCH,""AMOUNT
Register of Wills Letters Testamentary 21 50
Washington County Reports Advertisement Letters 14 00
Observer Publishing Co.Advertisement Letters 14 00
Register of Wills Short Certificate 1 00
Dr.W.A.Prideaux Services 3 60
j
Pavlic Funeral Home Funeral 1,866 62
Charles A.Adams Stone lettering 12 00
Register of Wills ,Filing Inventory 5 00
Notary 6 00
Samuel Goldfarb Execu'tor and A't'torney
for Estate 2.400 00
nocr';c:::t:",.,.of Wills Filing Account 15 00
I -
!
!
COMMONWEALTH OF PENNSYLVANIA }ss:COUNTY OF WASHINGTON
I,Samuel Goldfarb,Executor HEREBY CERTIFY,THAT.TO THE BEST OF
MY KNOWLEDGE AND BELIEF,THE FOREGOING ISA JUST AND TRU E STATEMENT OF DEBTS,FUNERA.L EXPENSES AND EXPENSES OF
ADMINISTRATION SUBMITTED TO THE ESTATE OF Martin Lebnick ~"'EO'.s DEDUCT,O••~R
INHERITANCE TAX PURPOSES.D'Yor~26thSWORNANDSUBSCRIBEDBEFOREMETHIS
(L.5.)
~=:~J£III --.1.!-l!..J C A1 e ..~
LOUISE l.CARSON,NOTARY PUBLIC
WASHINGTON,WASHINGTON.CO.,PA.
MY COMMISSION EXPIRES SEPT.15,1973
R C c-al (2-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILING OF APPRAISEMENT
Se..muel Goldfarb
IN YOUR REPLY PLEA.£
REFIER TO
38-66-5
J
Dear
In Re:Estate of l-!:_::'·rl__v_in..,;._L_e_b_n_J._·c_k~_
rq·t,,-·r'~l(U'n",..."...1."~i.\,XV u..""I
You are hereby notified that the ~Q~r~i~~~i~n~?~·l--------------
appraisement in the estate of Hart;)]T'f'bni ck
has been filed in the office of the Register of Wills qf ;"""'i],;!"r'z"t "'11
County on ,19 •Said appraisement reflects the
following valuations:
Jt.Held
Re alEstate __--'-~h""'O~,~Q~OC~).....~Q(~f)_
Personal Property -~----
~~~i.~::;.r.:..._~2.J.3..L7.1.~6.J.3-,.__-
Total -..1.1....'(4),.....2...;.3....7....·u6.,;J.'i _
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 (6%)percent per annum is charged.
Any party in interest who is aggrieved by an appraisement may
appeal therefrom as provided by law.
Date ?_'C...;.b;;.:I:....;'"l:.:..;w:.;;:.r:...y!,....,;.2;;.;;2;;..,L......:]::.._(.wJ7,-o1=-_Signed ~.,~.I f {J-<k..
vA'i'L OF m;ATH:A;)ril 12,1970
Note:This is not a bill.
Title
..".
LAW OFFICES
SAMUEL GOLDFARB
WASHINGTON TRUST BUILDING
WASHINGTON,PENNSYLVANIA 15301
PHONE 225-4511
February 12,1971
Fred Tosi,Chief Appraiser
Washington County Division
Pennsylvania Inheritance Tax Department
Washington Trust Building
Washington,Pa.15301
Re:Estate of Martin Lebnick,deceased
No.63-70-431
Dear Mr.Tosi:
I am Executor of the estate of the above decedent,who died
April 12,1970.At the time of his death,he was the owner of an un-
divided one-half interest in a farm property in Buffalo Township,
Washington County,Pennsylvania,the other one-half interest being
owned by his sister-in-law,Mary Janovich.His said one-half interest
appears in the Inheritance Tax Return filed with you,and is appraised
at $40,000.00 for said one-half interest.
By the terms of the Will and Codicil of said decedent,said one-
half interest was left to the said Mary Janovich for her life,with
remainder absolutely to Steve Lebnick,a son.The said Mary Janovich
was the widow of Eli Janovich,who had died on December 18,1963.
The said Mary Janovich,age 73,died on February 8,1971,and I
am the named Executor in her Will and propose to probate the same in
the next few days,the chief asset being the undivided one-half interest
which she owned in the property aforesaid.
The above facts are,of course,relevant in the proper appraise-
ment of the life estate and remainder in the estate of Martin Lebnick.
Mary Janovich lived for three days short of ten months after the death
of Martin Lebnick.In accordance with the provisions of your Act of
Assembly,Sections 502 and 505,the life estate is valued on the basis
of 3!%per year on $40,000.00 for a period of ten months,being the
sum of $1,166.67.This,of course,is at the 15%rate.The remainder
interest is valued at $40,000.00,less $1,166.67,or $38,833.33.This,
of course,is at the 6%rate.
As Executor,I wish to pay as much as safely possible on the entire
tax before the year from death expires on April 11,1971,and would ap-
preciate your making your return as aforesaid at this time.
/1'/"V~~AMUEL GOLDFARBSG/lc
Thanking you for your kind cooperation and waiting to hear from
you,I am
,
RCC-39 (5-68)•
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of Lebnick
(Last Name)
Martin
(First Name)
DA TE 0 F DEATH _42..--=12::..:.--7..:...-0-=---_FILE NO.
(Initial)
63-70-431
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of__W_a_s_hi_·_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".
2-22-71Dated:__e.:....-:..:.'-=.----'-=-_
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
VALUE AS REAPPRAISED
$-------+---/.1 1nr 1U
217 61
40,237 63
$I.')V1r orr
?~7 h~
40.237 63
VALUE AS REPORTED VALUE AS APPRAISED
$
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-$---------i--2%
Taxon $~
Tax on $5%
Tn 00 $In
Taxon $~ExemPtions========F==~Total Estate -4-__
TOTAL TAX
COMPUTAnON OF TAX
$---------4--
$---------4--
$---------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 ::::::::~E=
BALANCE OF INHERITANCE TAX DUE $t=
Add interest at rate of 6%fro~
to ------4C $---AMOUNT OF ESTATE TAX ASSESSED $-
Estate tax paid $I
BALANCE DUE $-1L-
Add interest at rate of 6%from
to $----lt=TOTAL TAX BALANCE $-------l-PAID $-1
FOR USE OF REGISTER ONLY ADjUSTMENTS
NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason,
same should be noted below,with short explanation.
/
Will !...No.AdmInIstration
IN THE
Year .
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
I-!ARTIN IEBNICK..........-.
Deceased
Late of ......BUFFALO.TOWNSHIP...
County of.WASHI1\llTO N
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
.,
Fonn RCC-2
,.;,DEPARTMENT OF REVENUE..
BUREAU OF COUNTY COLLECTIONS
,::4 •'",
HARRISBURG.PENNA.77 727
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE E,~p..r.u..ar.y z.Z."l9.71.
COUNTY W~.::lh.~.pg.~9..P.:.
FILE NO ??.~7.~:.4.2.~..
Whereas,~+9.:r.:t..m ~.~9..n:?,..9.:k late of :B..l4'f..?:~g 'JI9.~T!i.h.i.:p...
in the County of Y.J:a.:~.~.f;lg.~?~Commonwealth of Pennsylvania,having died on
the J?:t.h day of Ap.r.~~19 7.9.,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,Abf.~p.1'.Q$.J.,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 Ufe 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 AppraisementDescriptionofAssetValuesMadeforInheritanceTaxPurpoles
$
REALTY-:
See copy of schedule IlAlt attached to appraisement 40,000 00
JT.HELD::
S~ee copy of schedule liE"attached to appraisement 237 63
total J,n.?i?(.,':),
..
..···Zi~~~~::
..........WashingtQD ...COU"tlty
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
Martin Lebnick
Deceased.
Late of
.......BuffalQ T.Qw.ns.h.ip .
Date of Death,..4~g~7..9..
Appraisemel!t Docket Vol.,.3&.
Page,JA-:-:.?No ??:7.9.:~?..~.
Filed in Register's Office,F.'.eb...22 19 .71
Amount of tax due,$.
DEPARTMENT OF REVENUE
Received,
Examined and Approved,..
Wrote abo.ut Appra-isement,..
.Vd •.GJ ::~1 ~•::H:;:/",1
S "71 i I:..~i}~I 3J (:;I :;?:J
C:.;~.•:-;'...:.'::1'J
.._,~..f '........."-.
Appeal f"om Appraisement,:..
Entered and charged,..
L I.....'I d r..,