HomeMy WebLinkAboutOC1970-0577 - ESTATE OF CUMMINGSTestate Form J
PETITION SUR AUDIT
IN THE ORPHANS'COURT OF WASHINGTON COUNTY
Estate ·of.~.~.~~.~.~.~..~~~~~g.~.~':l:!.~/':l:..~?~....No ~},:,J.Q.,:,.?!1..
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CUMMINGS
Deceased
,g9.mp.i~I:gY.a..~?f.f;.£1!~9."f .
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Decedent's death ~.~~~~J !.9.?_g ":,.:'..:::..Grant of Letters ~.!.':l:~~..~.~~~.?Q .
This is the !~!.~~9:~.9:.!~~~1 account filed in this estate
If there have been former accounts filed in this estate,list file number or number and term ~.~~~.
Election to take Not Applicable
Under or Against will.(cross out one)
Date Election Place of;
Filed Record .....•........,.
Name of surviving spouse ~~~.~:.
List issue,where material:
None
Did decedent marry after execution of will?{indicate}~No.Any children born after execution of will?{indicate}
~No.If answer yes,name them .
............__-------__--_---__-_.._-__-__----- _-----_-___----___------____ _..___----)_-_._---------..
",Leg.a:tees Relationship Interest Fiduciary,if deceased or not sui'juris
Foss C.Peter Sister 3/8 residuej:;.-Edward C.-Peter,Gdn:for
Estate of Foss C.Peter,an
'lInCOlnpetent by Order oL "
•Tuscarawas County Court,
State of Ohio,~Ma~rch 20,.1972
Clar~Cumrriirigs~~
(Died Januar,y 11,1972),Sister:'in-L'aw i/8 residue -Estate 01.Clara-E.CummingsI·--;,.~,--~--.,--~.~~'"--,..__~.Mary )..-ynn Cummings,~nd _
.Dorothy Cummings,.Co-Exec.
Dorothy Cummings
Mary Lynn Cummings
Edward C.Peter
Paul Richard Cummings
List,if exceptions to above:Adeemed:
Niece
Niece
Nephew
Nephew
Revoked:
1/8 residue
1/8 residue
1/8 residue
1/8 residue
Lapsed:Abated:Give Cause:
If partial intestacy,give facts:
None
None
Notice to interested parties.Ha~e 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:.
File copy of Notice .','l •:('l :~)
. ...Coples of Letters dated July 20,1972 attached (-,and date of ma'llnQ O•.:.••••••••••••••:•••••••,.~••••••.••••••••••••••••••••••••••••••••••••••••••••••••
Yes,Copy of Return and Closing letter
Is estate subject to the filing of a Federal Estate Tax Retum?.c:l:~~~.~.}.!.~l~~'·~~~~·C::·~~~'····(~'OM"'·t"a··'··········t···d
'".~)'"J a 1scoun an
Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount $.$}i..a.9.QQ.!.9.Qif.1.~.9.9.Q..?:!:.J?:~~1..
If the Will makes any portion of estate subject to a life-estate,give name and birth date of life tenant .
None
........~-~__..__- --_----__..-..-..-.--_- -_.
Give Names and addresses of all unpaid creditors who are legally entitled to notice,tog,ether with the amounts
of such claims;state whether they are admitted to be correct;and whether the,claim is denied.
None
Gi~e.refer~nc~t~such parts of the will as re~ui~e interpretation by~the Court;a referenc~to all questions re-
qUiring adJudicatIOn,and a statement of any other facts deemeq necessary for the p,reparmion of the adju,dicQtlon'
Clara Cummings,1/8 residuary legatee,died 1/11 /72 at Los Angeles,T Calit.Attac,ned.1S 'a,
letter from counsel for Executrices named under her Will as well as certified copy C?£the Will
dated May 27,'196.9.Executrices'cou!1sel ~uggests that a direct distribution to the children of
Cl?-ra Cummings would be most beneficiaI to-tnem.Each 'are named herein to receive a 1/8'
residuary interest and it is suggested that the Court might consider award of the interest of
Clara Cummings either to her estate or to enlarge her children's sh~res to in~lude same,.
Mrs.Foss C.Peter,3/8 residuary legatee,was adjudicated an incompetent with her son.,
Edward being named guardian for her estate.A certified copy of-the Gua-x,dian,Appointment
Order is furnished herewith.~._,
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See aloo comments re proration of Pennsylvania tax as offer on last page under suggested
distribution.Balance for,distribution per account,
Itemize any additionbl debits not shown by account:$...!~J.,}~.9.:.1§.
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·:See Schedule "AII attached
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Total additional debits (Add)
IteMize any''bdditiohal credits not shown by account:
$..796.74._---.--___-.._-.
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_See $chedule "A"attached
If balance for distribution is not in cash,list each item held in kind,giving appraised Value (or distribution Value);
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Total.additional credits (Subtract)
Balance for distribution
See Schedule "A"attached
$J.9.~.~j:.--.
$..}~.?!.Q.??:..~.?.
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If Family Exemption claimed by Petition,give place of Record:~~.~..:\P.P.~~.<:.~"!?~~.
If Famiiy Exemption is claimed at audit,give name,relationship and basis for Claim:~.
List any advancement or distribution on account that has been made,and nature and amount of same:
Household Goods
('By joint receipt of all residuary Legatees,shares
as stated pe r Will)
$679.55
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:
I We suggest award of household goods at value of $679.55 to all residuary legatees,with
credit for advancement.
Accountant has t"ransferred income cash to principal at direction of reSiduary legatees to
permit use as needed,"in administration.
$),187.89
$1,564.78 r
401.96 'f
401.03t!
421.55F
398.57 'f
Accountant included extra-testamentary assets in Commonwealth tax filing volunteering
full payment of all taxes,as directed by legatees,with shares to be charged with individual
liabilities as follows:
.~
Foss C.Peter
Paul R.Cummings
Ma ry Cummings
Dorothy Cummings
Edward C.Peter
This sum of '$3,187.89 will need be added to residue prior to determination of shares with
each share then being charged accordingly.
Accountant suggests award of residue,both principal and income,in fractional shares.
COUNTY OF WASHINGTON,SS:
COMMONWEALTH OF PENNSYLVANIA.
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The above named Fiduciary or representative thereof,
.swornbeingduly doth depose and say
that the facts set forth in the foregoing petition are true
I to the best of j~.I?knowledge:and belief.
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;S:w-.Q.:r.n.,':to and subscribed before
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e _t:;'-:.l.~'f>O;;~d.\Of--t~p;e.~l>~7?L--19-7-~:--
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Title of Office~r L~.<?.t~.~y..~~1?~~.c::;.
Office expires .:J.~~~~?;y...??!~.~2.?.
DoLoRES P.MEREDITH,Notary Public
Washington,Washington C?unty.PI..
My Commission ExpiresJanuary28,1975
And your petitioner will ever pray,etc.
Mellon National Bank and Trust Company,
Executor Estate of Ethel A.Cummings,a/k/a
Miss Ethel A.Cummings,a/k/a Ethel
Arcadia Cummings
~'~By'•-
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No.63-70-577 .....
Ethel A.Cum.rn.i:q.g~,a/k/a
Estate of.....Mis~..Eth~l..A......~1!mmiD.,g~.._
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Deceased
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PETITION SU R AUDIT '
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FROM WHERE DECEDENT LEFT A WILL
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Counsel of Fiduciary will submit herewith the
following,in conformity with Court Rules
adopted effective pecember '3,1951,being
rule No.9:pa rag,raph b-c;and divisions
thereof:shown on pages 23-24.'
1.Written praecipes of aIL Counsel in the
case.)
2.Copy of order 'appointing vGuardian ad
litem,if pertinent.
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3.Copy of.Order appointing Trustee ad
litem,if pertinent.
4.Proof of service'of above.
5.Letters Testam~ntary or Administration
C.T.A.or an attest copy of Will.
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6.Copy of inventory and appraisement.
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7.Proof of advertisement of grant of letters
if not filed with account.)
8.Certificate of liens in c;:ase any of the
funds for.distribution a're from judicial
sale of reol estate.}
9.Signed and itemized elections if any
distribution in ~ind.
10.Copy of Federal Estate Tax.return if es-
tate is subject 1hereto.
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Attorney
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.-;,.:'Washington:'Pe~nsYlvani~,15301'",..''
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MI:•Edward C .P~ter.•,Legal':;;uf,\Mian
for the Estate ofErruna FaB8 'pe.wr
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Lorain,.'Ohio 440S?
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Aconftn..med·_<:_o_~eeount is eac "ed.As,to the accounting'..I bell&ve y.QU
eantrac;;e ,~~!tl\rI:~~~~'Witb til'vehtory to,the pteeent.boldings l'emai:t\ing",".',..,"~tntheee fordtstributD ,,.b.'"eb.tl'iea~io._c9nnection~the,J:ewitb.1£you '
have an:i;roe fur er.nforinatlon·otithl~.plea8e~le~m.el;!bw.".#~".~,-~U ~"~~:"~.
of the enclosed pape~s to"}»lUl'uished iro~us ~l'ecUy
\ng you in yo~r~"guard.ian6bip.'~;roeeedings.please.(let me
E8tat~o!Ethel A:Cummin'
I am plea8edto~dv~se'that vre baVe ii1~
01 'Wills'Offi :e,July19~1972..o.6l-
audit ill the Orphans1 COUl'e Co
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.'.Mi.~.'borothy CUnil;dng~"
Mias Ma:ry Lyno CnmxnUlgs-
laoOl Navy Stnet '.
Loa Angele.,Ci1Uo:r~90066
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CQiW ill the !\egi.tel'
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entrie&to.connection therewith.If yori-have
l'Uj~ftlOnon tbist'pi~8e letnie.kOow •.:;.~
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upplie ~e'b.a;nte·and ,a.ddl"e.$Df'the Personal ~preseniatlve
rat",,"l '1ft 'ordel"'~i we may fur~isbthi&el1Closedinfol'ma:tic)~and
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in.the estate ftrl~
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..'ntries in connecti9n tlier~With.~(,.ou
~~~P11PE6r~ation on this.Pl~ase-let me know.:'.J •.,.~".
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uppliecfthe na:n~and aQ,dres$of tbep~reOna1f'GptesentatlV$.order ,that we may furnish.thise4close4 information and
t an early date.~.
'V~ry ~ruly yours.
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,'Ml"w Pa'l1l Richard Cupunings
SunietDrive#'Box 157
Toronto"Ohio 43964"."
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""Estate of"Ethel A..Cum'm~n8S '"M9tJ1nlt~l
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"'We will
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lam plea~e~'toadvise ~t'we.have.fU~d:in the-Register,
of Wins Office July 19.191Z;to No:03;'account;wW,.caned fo~.
~~.:aUdit in the Orphans·Court R~the Co i Washi~~on;:Penn&y11rania.
sometbn.e du:ri.ng the'~eek ay..1,te.mber IJ.,19~Z.,'You ~;be
...ipreaent at.that t,im.~or're .;'.>,'sel'yoti shoUld-so desire.-''.
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-'MELLON NATIONAL BANK AND TrmST coiil'ANY"."',~
'Washington Office .40 South 'Ma~n'streat
W~Sh~"ngtbn,p~m1Syi'v:ania:.15301 .~
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'at the'~oun~ouse,Vfashington,
beg 'rig'Monday:.&Septem'bei 11 fe'191Z•
,sented'by .counselti~yc)u shoul'd s,o .desire•.......r,........
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"Estate of Ethel A .,Cdq1lQ:li.~t---"•
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Miss I)oro'thy'Cummings,
·Miss'Mary Lynn Cummings ,
-£xecutt"ic:es E.stato·o!'Clall'&Cumlilings
12.'001 Navy Str~et
~s Ang~le8~.Califol"rua.90066·'"
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, A contOI'''th.count is "·~$ed.·A~.'tD ~e accounting~I belie-veyou '
c:antra .all aasets'begi .'elnventoryto'the'prosont holdings remaining
in the tate'for distri .tion a the 'cash entriesln ~onnectiontherewith~If you
~ave:questions or sire further "lnformationon.this.please let m~know•
be:called forauclit in th .
.-Pennsylvania.'somet!
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I,Ethel A.Cummings,of the City of Washington,Washington
3!ittst JIt11 aub QItJ3tatn~nt\
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II!ICounty,Pennsylvania,being of sOund and disposing 'mind and memory,
IIIdo make,publish and declare this to be my Last Will and Testament,
l hereby revoking all Wills and Codicils by me heretofore made:
paid as soon as convenient after my death.
Seco~All the rest and residue of my estate,real,personal
First:I direct that all my just debts and funeral expenses
or mixed,and wherever situate,I give,devise and bequeath to the
Third:I hereby direct my Executor to retain Adam L.Sanders of
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To my niece,Mary Lynn CUmmings,one-eighth (l/Sth)of
my residuary estate.
To my nephew,Paul Richard cummings,one-eighth (l/Sth)
of my residuary estate.
To my nephew,Edward C.Peter,one-eighth (1/8th)of my
residuary estate.
(d)
(e)
(f)
following named persons in the following proportions:
\:",I ~,~(a)To my sister,Foss C.Peter,three-eighths (3/Sths)of~my residuary estate.
I ~--=7(b)To Clara <:umminlls,widow of Paul S.Cummings,
~(l/Sth)of my residuary estate.
I (c)To my niece,Dorothy Cummings,one-eighth (l/Sth)of myIresiduaryestate.
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Washington,Penna.,as Attorney for my estate.
And Lastly,I hereby appoint Mellon National Bank and Trust
Company,Executor of my Will.I give and grant to my Executor,in
laddition to the authority conferred by law,the power to sell any or
all my property,real or personal,at public or private sale,at suchi
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,time and for such price and upon such terms and conditions as it may!
lsee fit,or in its discretion to retain the same for distribution in
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I'kind,and the power,but not the duty,to invest any cash without
being limited to "legal"investments.
IN WI1'NESS WHEREOF,I have hereunto set my hand·and'seal this
i 4~f:£~ay of March,1967.I /.'
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(SEAL)
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Signed,sealed,published and declared by the above~named
Testatrix as and for her Last Will and Testament,in the presence
of us,who,at her request and in her presence and in the presence
of each other,have hereunto subscribed our names as witnesses
thereto.
------------------------------------''--------
MARION SCOTT ROSE
ATTORN EY AT LAW
August 14,1972
MELLON NATIONAL BANK &TRUST 00.
Washington Office
40 South Main Street
Washington,Pennsylvania 15301
Attn:Arlie W.Ott
Trust Officer
SUITE 1142 KIRKEBY CENTER
10889 WILSHIRE BOULEVARD
LOS ANGELES,CALI FORNIA 90024
TELEPHONE 478-4890
Re:Estate of Ethel A Oummings
Deceased
Dear Mr.Ott:
My client,Miss Mary Lynn Oummings,has requested that I
respond for her to your letter to her and her sister,Miss
Dorothy Olaire Oummings,of July 20,1972.
Mary Lynn Oummings and Dorothy Claire Cummings,each of Los
Angeles,California and Paul Richard Oummings of Toronto,
Ohio,are the children of Paul Simpson Cummings and Clara
Ethel Cummings.Paul Simpson Cummings died January 22,1967.
Clara Ethel Cummings died January 11,1972.
Clara Ethel Cummings wrote her last Will and Testament on
May 27,1969.This Will has been deposited with the Clerk
of the Superior Court at Los Angeles for safe keeping.A
certified copy of it is ~nclosed herein.Under and by vir-
tue of the provisions of Section FOURTH of the Will,her pro-
perty,excepting property held as a joint tenant,was to be
divided equally among her three surviving children.She left
no estate in Oalifornia excepting joint tenancy property,con-
sisting of a home that she had occupied with her daughters for
many years,a savings certificate,and a savings account.Mary
Lynn Cummings,as a surviving joint tenant,filed her petition
to terminate the"joint tenancy on February 23,1972 and that
matter is ready to close.I have inclosed a copy of that pe-
tition for your reference.
The same proceeding to terminate the joint tenancy may be
used to receive and redistribute bequests from the estate
of Ethel A.Cummings'in favor of the children of Clara Ethel
Cummings.It would be sUbject to the normal probate costs
and fees,however.A direct distribution to her children
would be most beneficial to them.I do not know the terms
of the Will of Ethel A.Cummings or if this would be per-
mitted under Pennsylvania law.
If I may be of further assistance,please contact me.
cc:Mary LYnn Cummings
12001 Navy Street
Los Angeles,California 90066
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(law,)
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I,CLARA ETHEL CUMMINGS,a resident of Los Angeles,
California,¢leclare this to be my last Will and revoke all former
Wills and Codicils.·
FIRST:I direct my Co-Executrix to pay my just debts,last
illriess and funeral expenses.My remains shall be interred at a
burial plot owned by me at the time of :mY death,or if none is owned
';~
by me,then at a burial plot in or near Los Angeles county,
California.
SECOND:I declare that I have survived my beloved husband,
PAUL SIMPSON CUMMINGS.'I have three living children,namely,my son,
PAUL RICHARD C~Ggiborn June 16,1928,and two daughters,MARY,.~
LYNN CUMMINGS,born June 16,1928,andPOROTIiY CLAIRE CUMMINGS,born
May 9,1920.I have no other children living or deceased.
THIRD:It is my intention to dispose of all property,both
real and personal,which I am entitled to dispose of by will,
including any·and all property astb.which l.may have a powsr of
appointment by Will,other than my disposable interest in any
property held in joint tenancy.
FOURTH:I direct that the whole of my estate,both real
and personal and wherever situated,be divided·.'into as many equal
shares as.there are children of mine then living and children of
mine then deceased who left lawful issue,and one (1)such share
shall be distributed to each such person,children of deceased
children of mine taking by right of representation.
FIFTH:I appoint my daughters,DOROTHY CLAIRE CUMMINGS and
MARY LYNN CUMMINGS,as Co-Executrix of this Will,each to serve
without bond.I authorize my Co-Executrix to sell,at either public
or private sale,any property belonging to my estate,either with or
without notice,subject to such confirmation as may be required by
(''\'C',.:;)/[:-"'/)\.7 --"YI.·,q
(/1
'jPAGEONEOFTWO
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.~)'J C ,/.:...<//.2 //....-:'/-./'-re-~r.J<,-,n~/:71/__,
L £;)~'&e-..<h C.¢/f;'C:'6."?
--J/,4·,~'./",-dr/';'d ~f!1~/1-,J /1
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)n;vu /I.;.-k~l·~,.l.j''/(,'I:.:t
(required by)
law,and to hold,manage,and operate any such property.My Co-
Executrix are further author~zed,subject to court approval,either'
to'continue the operation of any business belonging to my e'state for
such time and in such manner as they may deem advisable,or to sell.
or liquidate said business at such time and upon such 'terms as my
Co-Executrix may deem advisable,and such operation,sale or liquida-
tion shall be at the risk of my estate and without liability on the
part of my Co-Executrix for lossresultihg-therefrom.
SIXTH:.·Except as otherwise provided in this Will,I have
intentionally and with full knowledge omitted to provide for my
heirs who may be living at the time of my death.If any beneficiary
under this Will shall in any manner contest or attack this will or
any of i ts provisions,then in such event any share or interest in
my estate given to such contesting beneficiary under this will is
hereby revoked and shall be disposed of in the same manner provided
herein as if such contesting beneficiary had predeceased me.
SEVENTH:If any provision of this will is unenforceable,
the remaining provisions shall nevertheless be carried into effect.
The foregoing instrument is ~ubscribedby me this -A.7 .:1...day
..·7·----vJ .,L t '!,SC:'/:'. ..of I ([L.:.-f ,1969,at ·cx....·c/--.J-c '.'2..L~/')1.r.'?<·!'..'J../,California.3 .v.(~[~C7flI6·ti:.J C!u..'Y)!/Y2'\.;.'/,-,,--(·~/L
CLARA ETHEL CUMMINGS,TestatriX-.iJ
The foregoing instrument was subscribed on the date which it bears by
the Testatrix,CLARA ETHEL CUMMINGS,and she at the time of subscribin ,
appearing to be of sound mind,declared it to be her last Will.The
subscription and declaration were made in our presence,we being
present at the same time;and we,at her request and in her presence,
apd in the presence of each other"have affixed our s.ignatures hereto
as witnesses...
J,;:<;':";_··_c_·:".:;,l~..;.·~..;.,'_","",/;1;..;'/:.::"~~~_··"':"~'':;''~_Y;'''''''<;:;:-;'';'~;''''>~;...--_·,...·.•._,,-_"__Residing at
....f
PAGE TWO OF TWO
THE DOCUMENT TO WHICH.THIS CERTIFiCATE IS
ATIACHED IS AFULl,TRUE AND CORRECT COPY
OF THE ORIGINAlPURPQinED Will HELD IN MY
OFFICE FOR SAFEKEEPL la.'·
ATIEsT AUG..J.l .l9.12 :..19 ..
WILLIAM G:SHARP,COUNTYCLr:RKAND CLERK OF THE SUPERIOR
COURT OFH>::STATE OF~ALlFORNjA fOR
..'-;._~._~~'~O"N::~~'ANO""._
BY..••L...:..~?0-..:~~.~DEPUTY
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T .'".""..'."Takara.."'..he State of Ohio,,County,ss.
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To Allto.,WhOII1 Th~e Presents May Come,Grc;etings:,;:,,'",'K~~~i~:t~;~',~~'II(JTwrabl~,'the J Udgeo/tte ProbateCourtoft1W ;Co~"';ty 01'II'
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does appoint ~.~!!~..~:~.~~~!~Gliardian ,<t.'':,
of the person and estate of.~.~~!~~..~!~~.....................................................;
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.fluch Guardian.
IN TESTI.AfONYWHEREOF,I have hereltnto affixed my .flitnature and the
_.New Phl1acielphla ...20th'.seal of sa~d Court at ~,·Ohw,tins ~day of
.'0...;Marcb .72
................................................,19 .
.........................................................--_oo --.
and the said Guardian shall"
1.Make and return to the Court,on oath,within the time required by law,a
true inventory of all moneys,~oods,chattels,rights,credits and real estate bewn,·
i1~t to the ward ~,whi~h co~e to ~!!:~possession or knowledtej .
2.Administer and distribute according to law all mone.y.~,toods,chattels,
rithts,credits and real estate belonging to the ward ,which come to the posses-
sion of the Guardia,n or to the possession of any other person for ~~.~,·
3.Render upon oath,a jl/.-st and true account of....~~~..administration at any
time or tin~es required by the Court or the law.
Faithfully and hone.fltly discharge the duties de7)olvin~upon ~~.:.\a·s
~'"lIfJ._''"........................................•.......................;
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Depuly CI,,11
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Juage arJd ex-officio Clerk of tI"Probate COllrl
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the seal of said Court,at..~~..,.~~~~~.~P~~~,
Ohio,'this.,~~~day of ~.~J ,9 !~
HARLAN R.SPIES........-__- ---__.
In Witness Whereof,I luwe 'hereunto sll,bscribed rny nanLe and affi,~r;ed
t:.j.t"•
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Th S ' .f Oh"tuBea...ws.Cetate010,.........................................................ounty.
...................h.___a,c;Guardia,n of the ..'··6 therein named.
.11 nd that said _~"'"""""~~~..~.•...~.~~""""'"................•._, '..~'.
on tlle ~m;.J1__.da.y of-J~"-lJ 19__.,l,i.",said Court accepted said
I,theundenjig'ned,,Judge and ex-officio Clerk of the Probate Court within and
lor said Connty,do hereby certify tha,t the foregoing is a full and true copy of the
origina,z Letters of Gua.rdianship issu'ed by said COlt,rt to .
&Inri C.Pet•.•.........""""'"WM·················,··.
appointment and g'ave bond,according 10 the laws of the State of Ohio,and that
.'h.-:-'7'0 '~"'.'.~.--.~........!'""-"._-.0..'"-..,.-•--''""::.-....'.,.--va"'''''-._:-.......__~~z.s now the lawful Guardl.an orsaul .,.~.
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IN THE COURT OF COMMON PLEAS OF WASHINGTON
COUNTY,PENNSYLVANIA
ORPHANS I COURT DIVISiWN
NO.63-70-577
ESTATE OF
ETHEL A.t'CUMMINGS,
ALSO KNOWN AS
MISS ETHEL A •CUMMINGS,
ALSO KNOWN AS
ETHEL ARCADIA CUMMINGS,DECEASED
FIRST AND FINAL ACCOUNT OF
I
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MELLON NATIONAL BANK AND TRUST COMPANY
"
EXECUTOR
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':~~~:;;t'I l \,"......~'.""'V ;;\,;l'~\.Q.I!;::::J;....-.1 ~.?£~~
)oJ.¢;l e <::,-.,",::.~......~~~I.•<ti',.~,v.,)~<3 ~~UJ,?,·§~~.......c}~~§.~·a,.,.::il:::.~~'''''fl:;Ze~
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Phone:225-4915
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,.7~7C3 (uithJnaooo@i ~'-ttJtI ttl t~."'""~..4l:::_.~',..__'"IW OtmtrrnHltlOn..1 :;.L.~,....
.'~"'"'''',~Fee - .r _PJ~t~,
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BALANCE DUE -$181,336.46
ADAM L.SANDERS,~squire
Attorney~at-1aw '
Washington Trust Building
"',\-Jasbington,Pennsylvania 15301
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Paul Richard Cummings,Residuary Legatee:
Advancement on account 0.£distribution
under Article Second (F)of the Will,
delivered at Inventory value,
as follows:
Household Goods -delivered 10/7/70
(1/8th Interest)
-16 -
$84.95
$679.55
COMMONWEALTH OF PENNSYLVANIA )
COUNTY OF WASHINGTON )
SS
ARLIE W.OTT,Trust Officer of the
MELLON NATIONAL BANK AND TRUST COMPANY,the above named Accountant,being
duly sworn according to law,deposes and says that more than six months
have elapsed from the date of grant of letters and from the date of the
first complete advertisement of grant of letters testamentary,that the
disbursements shown in the account have been made to the parties entitled
thereto;and that the account as stated is true and correct as he verily
believes.
Sworn to and subscribed
before me this,/~ay
.~~~~,......_---,A.D.1972
.~~~"-'t~..#,;:,'~
xh.'·"1&-a)~d4.zx:
.."-"Nbtary Public
DOLO~ES P.MEREDITH,Notary Public
Washington,Washington County.Pa.
My Commission Expires
January 28,1975
REQUEST FOR DISTRIBUTION
Accountant requests that distribution be determined
by the Court in accordance with the Petition for Distribution to be offered
in evidence at the audit of this account.
Mellon National Bank and Trust Company,
TrUStOfficer ..
'.--,#63-70-577 j
AFFIDA VIT 0 F E XE C UT OR
STATE OF PENNSYLVANIA,
SS:
COUNTY OF WASHINGTON
Personally before me,the undersigned authority,a Notary Public in and for said
County and State,appeared ARLIE W.OTT,TRUST OFFICER of MELLON NATIONAL
BANK AND TRUST C.OMPANY,who,being duly sworn according to law,deposes and
says that MELLON NATIONAL BANK AND TRUST COMPANY is the executor of the
estate of ETHEL A.CUMMINGS,A/K/A MISS ETHEL A.CUMMINGS and ETHEL
ARCADIA CUMMINGS,deceased,that the following schedules constitute a complete
inventory and appraisement of the real and personal e'state of ETHEL A.CUMMINGS,
A/K/A MISS ETHE;L A.CUMMINGS and ETHEL ARCADIA CUMMINGS,deceased,
except real estate outside the Commonwealth of Pennsylvania;that the figures opposite
each item of real and personal estate in the following 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.
Sworn and subscribed befor e me this ;<t,c:;t:,
TRUST OFFICER of MELLON NATIONAL
BANK AND TRUST COMPANY
EXECUTOR ESTATE of ETHEL A.CUMMINGS,
A/K/A MISS ETHEL A.CUMMINGS and ETHEL
ARCADIA CUMMINGS,DECEASED
INVENTOR Y AND APPRAISEMENT of the goods and chattels,rights and credits which
were of ETHEL A.CUMMINGS,A/K/A MISS ETHEL A.CUMMINGS and ETHEL ARCADIA
CUMMINGS,Deceased,late of 48 South Forrest Avenue,Washington,Washington County,
Pennsylvania,taken and made in conformity with the above affidavit.
PERSONAL ESTATE .sCHEDULE
Cash
Mellon National Bank and Trust Company
Washington Office
Checking Account No.415 -981 0
Balance 6/1/70
$22.11
104.73
'.
First Federal Savings and Loan Association
Washington,Pennsylvania
Savings Account No.10 -27422
Balance 6/1/70 $37,589.49
Mellon Bank
Trust Department Savings Account
Balance 6/1/70 $2,000.00
Interest from 4/1/70 to 6/30/70 15.04 2,015.04
Mellon National Bank and Trust Company
Trustee under Deed of Trust of
Ethel A.Cummings dated November 4,1968
Principal cash $268.00
InCOlue on hand as
01'6/1/70 689.75 $957.75
Less final compensation and
attorney1s termination fee 910.24 47.51
Treasurer of the United States
Half yearly interest on Savings Bonds
Series H payable:
4/1/69 $
6/1/70
51.87
86.20 138.07
Mobil Oil Corporation
Common Stock
'Dividend payable 12/11/67 31.00
Merck and Con~pany
Comrnon Stock
Dividend payable 12/20/68 60.00
Pepsico,Incorporated
Capital Stock
Dividend payable 3/31/69 22.50
United States Steel Corporation
Common Stock
Dividend payable 12/10/68 360.00
United States Steel Corporation
4 5/8%Subordinated Debentur e Bond
Interest payable 1/1/68 141.06
7.87
335.60
250.00
$80.90
254.70
Treasurer of the United States
Social Security payment for
May,1970
Social Security lump sum
death benefit
Treasurer of the United States
Refund of overpaymept of
1970 income tax liability'
The Equitable Life Assurance Society
of the United States
Fractional payment due under
Contract No.4574181
- 2 -
..
Pennsylvania Blue Shield
Medicare and 65 Special Benefits
under Claim No.168 -07 -2252A $110.00
Pennsylvania Blue Shield
Medicare refunds dated:
5/18/70
5/20/70
Blue Cross of Western Pennsylvania
Refund of unearned P7emium on
Blue Cross,Blue Shield coverage
$156.80
39.2.0 196.00
15.30
$5,000.00
$46,000.00
Washington Hospital
Extended Care Facility
Refund of June,1970 room and board
charges paid in advance
Washington County Insurance Company
Refund of unearned premium due
to cancellation of Household Goods
coverage under Policy No.1-07 -64-10
Commercial Credit Company
7.657%Demand Note
Dover Area School Author ity
(Pennsylvania)
3.50%S'chool Revenue Bond
Series B of 1962
Due September 15,1981 @66.5000
Option 1967
Accrued interest from 3/15/7 a to 6/1/70
United States of America
3.50%Treasury Bonds of 1998
Dated October 3,1960
Due November 15,1998 @62.9375
Accrued interest from 5/15/70 to 6/1/70
The United States of Amer ica
Savings Bonds,Series E
629.98
5.00
1,000.00
3,325.00
36.94
28,951.25
74.38
$
$
$
$
25.00
25.00
125.00
100.00
Dated.December 1,1942
Due December 1,1972
Dated December 1,1942
.Due December 1,1972
Dated April 1,1943
Due April 1,1973
Dated May 1,1943
Due May 1,1973
- 3 -
45.86
45.86
224.35
179.48
$
$
$
$
$
$
$
100.00
100.00
100.00
100.00
25.00
200.00
100.00
The United States of America
Savings Bonds,Series E
Dated October I,1943
Due October I,1973
Dated November 1,1943
Due November I,1973
Dated March 1,1944
Due March 1,1974
Dated June I,1944
Due June 1,1974
Dated July I,1944
Due July I,1974
Dated February I,1949
Due February I,1979
Dated June 1,1950
Due June I,1980
The United States of America
Savings Bonds,Series H
$176.40
176.40
173.52
174.36
42.66
297.84
148.92
$2,000.00
$1,000.00
$1,000.00
$I,000.00
Dated September I,1953
Due May I,1973
Dated October I,1953
Due June I,1973
Dated April I,1957
Due April I,1977
Dated October I,1957
Due October I,1977
2,000.00
1,000.00
I,000.00
1,000.00
2,353 Shares Affiliated Fund,Incorporated
(Delaware)
Common Stock ($1.2,5)@ 6.6800
320 Shares CPC International,Incorporated
(Delaware)
Common Stock ($0.50)@29.6250
180 Shar es Cam.pbell Soup Company
(New Jersey)
Common Stock ('$0.60)@25.7500
410 Shares Dana Corporation
(Virginia)
Common Stock ($1.00)@19.5625
Dividend of $0.3125 per share
payable 6/15/70 to stockholders
of record 6/1/70
- 4 -
15,718.04
9,480.00
4,635.00
8,020.63
128.13
33 Shares Dresser Industries,Incorporated
(Delaware)
$2..20 Convertible Preferr ed Stock
Series A (No Par Value)@31.1250
Dividend of $0.55 per share
payable 6/15/70 to stockholders
of record 6/1/70
200 Shares Duquesne Light Company
(Pennsylvania)
Common Stock ($1.00)@21.8125
Dividend of $0.415 per share
payable 7/1/70 to stockholders
of record 6/1/70
200 Shares Eaton Yale &Towne,Incoporated
(Ohio)
Common Stock ($0.50)@26.3750
50 Shares Equitable Gas Company
(Pennsylvania)
Common Stock ($8.50)@28.6250
150 Shares General Electric Company
(New York)
Common Stock ($5.00)@67.0000
159 Shares General Motors Corporation
(Delaware)
Common Stock ($.1.66 2/3)@66.1250
Dividend of -$0.85 per share
paya1:He 6/10/70 to stockholders
of record 5/14/70
275 Shares General Public Utilities Corporation
(Pennsylvania)
Common Stock ($2.50)@18.4375
4 Shares Jones &Laughlin Steel Corporation
(Pennsylvania)
Common Stock ($10.00)@14.625
79 Shares Mellon National Bank and Trust Company
(Pittsburgh,Pennsylvania)
Capital Stock ($10.00)@50.5000
Dividend of $0.55 per share
payable 6/8/70 to stockholders
of record 5/25/70
$1,027.13
18.15
4,362.50
83.00
5,275.00
1,431.25
10,050.00
10,513.88
135.15
5,070.31
58.50
3,989.50
43.45
300 Shares Merck &Company,Incorporated.
(New Jersey)
Common Stock ($0.05 5/9)
- 5 -
@85.1875 25,556.25
62 Shares Mobil Oil Corporation
(New York)
Capital Stock ($7.50)@44.6875 $2,770.63
Divide'nd of $0.60 per share
payable 6/10/70 to stockholders
•of record 5/4/70 37.20
74 Shares North American Rockwell Corporation I .,!(Delaware)/.
Common Stock ($1.00)@17.1875 1,271.88
Dividend of $0.30 per share
payable 6/8/70 to stockholders
of record 5/22/70 22.20
200 Shares Pepsico,Incorporated
(Delaware)
Common Stock ($0.16 2/3)@44.0000 8,800.00
200 Shares Procter &Gamble Company
(Ohio)
Common Stock (No Par Value)@49.2500 9,850.00
200 Shares Public Service Electric &Gas Company
(New Jersey)
Common Stock (N 0 Par)@22.8125 4,562.50
Dividend of $0.41 per share
payable 6/30/70 to stockholders
of record 6/1/70 82.00
210 Shares Safeway Stores,Incorporated
(Maryland)
Common Stock ($1.66 Z/3)@24.7500 5,197.50
Dividend of $0.275 per share
payable 7/1/70 to stockholders
of record 6/3/70,Ex-Dividend 5/28/70 57.75
93 Shares Standard Oil Company of New Jersey
(New Jersey)
Capital Stock ($7.00)@56.1875 5,225.44
Dividend of $0.90 per share
payable 6/10/70 to stockholders
of record 5/13/70 83.70
140 Shares Union Carbide Corporation
(New York)
Common Stock ($1.00)@33.5625 4,698.75
600 Shares U.S.Steel Corporation
(Delaware)
Common Stock ($30.00)@33.3750 20,025.00
Dividend of $0.60 per share
payable 6/10/70 to stockholders
of record 5/8/70 360.00
UO Shares Westinghouse Electric Corporation
(Pennsylvania)
Common Stock ($6.25)@60.2.500 6,627.50
- 6 -
•
Household Goods $679.55
Total Personal Property Appraisement $258,101.95
REAL ESTATE SCHEDULE
REAL ESTATE IN PENNSYLVANIA
None
MEMORANDUM OF REAL ESTATE OUTSIDE
THE COMMONWEALTH OF PENNSYLVANIA
None
- 7 -
oZ;-.5-£j ?'
~3-7cJ-..6-77
INVENTOR Y AND APPRAISEMENT
IN THE ESTATE OF
ETHEL A.CUMMINGS,
A/K/A
MISS ETHEL A.CUMMINGS
and
ETHEL ARCADIA CUMMINGS,
Deceased
..
'>
Filed
Attorney:
August 26 ,1971
:"fd ..~'I '~,t I 0 i ~It I fI c::r!~~'J \.,v ,~_..."I 1 ...\iH
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ON I~1 V).'1 -11 .]Ssn }j
Ada~,.~.,s'1n<;lertf~~~iR.uireWash~tigtdn;!iJ:>enifsy~1)~Ji'a~
,¥Z'(]:1 '''j I ··1..",.~
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,.,
I
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS I COURT DIVISION
NO.63-70-577
ESTATE OF ETHEL A.CUMMINGS,
ALSO KNOWN AS
MISS ETHEL A.CUMMINGS,
ALSO KNOWN AS
ETHEL ARCADIA CUMMINGS,DECEASED
FIRST AND FINAL ACCOUNT OF
MELLON NATIONAL BANK AND TRUST COMPANY
EXECUTOR
July 14,1972.
SUMMARY
SCHEDULE "A II
PRINCIPAL-PERSONALTY
Receipts Page 8
Amount transferred from Income-
Personalty
Disbursements
Receipts
Page 10
SCHEDULE liBII
INCOME-PERSONALTY
Page 14
$278,295.69
11,500.00
Balance
$289,795 69
113 706 34·
$21,11~67
$176,089 35
JB:cb
Disbursements Page 14
Amount transferred to Principal-
Personalty for payments
Balance consists of the following:
PRINCIPAL-PERSONALTY
Stocks:
Affiliated Fund,Incorporated
2,497 shares Common
CPC International,Incorporated
320 shares Common
Dana Corporation
400 shares Common
FORWARD
$4,365.56
11.500.00
Balance
NET BALANCE
,/-
$16,64f 25
9,48C 00'
7 82l;01
$33,953 26
5 247 11
$181,336 46
BROUGHT FORWARD
Duquesne Light Company
200 shares Common
Eaton Corporation
200 shares Common
.General Electric Company.
300 shares Common
General Motors Corporation
159 shares Common
General Public Utilities Corporation
275 shares Common
Mellon National Bank and Trust Company
79 shares Capital
Merck and Company,Incorporated
600 shares Common
Pepsico,Incorporated
200 shares Common
Proctor and Gamble Company
200 shares Common
Public Service Electric and Gas Company
200 shares Common
Safeway Stores,Incorporated
200 shares Common
Standard Oil Company of New Jersey
93 shares Capital
United States Steel Corporation
600 shares Common
Temporary Investments:
Commercial Credit Company Demand Note
Ford Motor Credit Company Demand Note
General Electric Credit Corporation Demand Note
General Electric Company Demand Note
RCA Corporation Demand Note
FORWARD
. - 2 -
$33,953 26
4,362 50
5,275 00
10,050 00
10,513 88
4,988 66
3,989 50
25,556 25
8,800 00
9,850 00
4,543 75
4,950 00
5,225 44
20 025 00
$11,000 00
7,000 00
2,000 00
2',000 00
1 000 00
$152,083 24
23 000 00 I
$175,083 24
BROUGHT FORWARD
Household Goods delivered to Residuary Legatees
(See Exhibit No.1,Pages 15 and 16)
Cash on hand
INCOME-PERSONALTY
Cashon hand
- 3 -
$175,083 24
679 55
326 56
$176,089 35
5 24 11
$181,336 46
SCHEDULE "A"
PRINCIPAL-PERSONALTY
Receipts
1971
Aug.26 Inventory filed $258,101 95
1971 Capital Gains Distributions
Dec.13 Received Capital Gains Distributions on
Affiliated Fund,Incorporated,Common Stock,
as follows:
12/30/70 $0.15 per share on 2,353 shares
to holders of record 11/2/70,
as follows:
55.045 shares Af filiated Fund,
Incorporated,Common Stock $352 95
12/13/71 $0.24 per share on 2,408 shares
to holders of record 11/1/71,
as follows:
89.048 shares Affiliated Fund,
Incorporated,Common Stock 577 92 930 87
1970 Disposition of Rights
Oct.15 Net proceeds of 200 Public Service Electric and
Gas Company rights,(Issued to holders of record
9/16/70)$18.75
To reduce carrying value of 200 shares
Public Service Electric and Gas Company,
Common Stock,from $4,562.50 to $4,543.75,
the difference being proceeds sale of
rights 18.75 $000 00
Nov.24 Net proceeds of 275 General Public Utilities
Corporation rights,(Issued to holders of record
11/4/70)$8.60
To reduce carrying value of 275 ,shares
General Public Utilities Corporation,-
Common Stock,from $5,070.31 to $5 ,061.71,
the difference being proceeds sale of
I rights 8.60 000 00II1971,
June 8 Net proceeds of 275 General Public Utilities
Corporation rights,(Issued to holders of record
5/6/71)$38.67
To reduce carrying value of 275 shares
General Public Utilities Corporation,
Common Stock,from $5,061.71 to $5,023.04,
the difference being proceeds sale of
rights 38.67 000 00
1972
May 30 Net proceeds of 275 General Public Utilities
Corporation rights,(Issued to holders of record
5/4/72)$34.38
To reduce carrying value of 275 shares
General Public Utilities Corporation,
Common Stock,from $5,023.04 to $4,988.66,
the difference being proceeds sale of
rights 34.38 000 00 000 00
FOR WA R D $259,032 82
- 4 -
BROUGHT FORWARD $259,032 82
200 shares,Eaton Corporation,Common
$5,275.00
$000 005.275,00
of Assets and Stock Splits
Received
Stock
in exchange for:
200 shares Eaton,Yale and Towne,
Incorporated,Common Stock
Exchange
6
1971
May
1972
May
11
16
Received 150 shares,General Electric Company,
Common Stock,in payment of a 2 for 1 split on
150 shares held of record 4/29/71.Original
150 shares retained as part of the split,
Received 300 shares,Merck and Company,
Incorporated,Common Stock,in payment of a
2 for 1 split on 300 shares held of record
5/5/72.Original 300 shares retained as part
of the split.
000 00
000 00 000 00
1970
Oct.26
Gain on Sale or Redemption of Assets
Net proceeds sale 180 shares Campbell
Company,Common Stock,as follows:
100 at 27.25
80 at 27.125
Carrying value
Soup
$4,810.56
4,635.00 $175 56
26 Net proceeds sale 10 shares Dana Corporation,
Common Stock at 23.875 $229.24
Carrying value 195.62 33 62
26 Net proceeds sale 33 shares Dresser Industries,
Incorporated,$2.20 Convertible Preferred
Series "A"at 32.625 $1,051.29
Carrying value 1,027,13 24 16
26 Net proceeds sale 50 shares Equitable Gas Company
Common Stock at 30,625 $1,500.74
Carrying value 1,431.25 69 49
26 Net proceeds sale 62 shares Mobil Oil Corporation
Capital Stock at 53.50 $3,268.34
Carrying value 2.770,63 497 71
26 Net proceeds sale 10 shares Safeway Stores,
Incorporated,Common Stock at 30.75 $296.76
Carrying value 247.50 49 26
26 Proceeds sale 140 shares Union Carbide
Corporation,Common Stock at 35,75
Carrying value
$5,005,00
4,698.75 25
FORWARD $1,156 05 $259,032 82
- 5 -
1970
Oc t.26
BROUGHT FORWARD
Proceeds sale 110 shares Westinghouse Electric
Corporation,Counnon Stock at 64.125'$7,053.75
Carrying value 6.627.50
$1,156 05
426 25,
$259,032 82 I
Proceeds sale $5,000.Dover Area School Authority,
Pa.,3.50%School Revenue Series B of 1962,
Optional 1967,due 9/15/81 at 69.598 $3,479.90
Carrying value 3.32~,OO
1971
Jan.
1972
Jan.
27
2
11
Proceeds sale ,045 share Affiliated Fund,
Incorporated,Counnon Stock at 6.90
Carrying value
Proceeds sale .048 share Affiliated Fund,
Incorporated,Counnon Stock at 7.10
Carrying value
$.35
,33
$.35
.33
154 90
02
02 1,737 24
1971
Jan.',8
1970
Aug.
Oct.
Dec.
25
28
6
19
19
2
Conversion of Assets Without Gain or Loss
Withdrawal of $2,000.Deposited at Interest in
Mellon Bank $2,000.00
Carrying value 2.000,00
Partial withdrawal of principal balance of
Savings Account No.10-27422 in deposit at First
Federal Savings and Loan Association,Washington,
Pennsylvania $28,500,00
Reduction in carrying value 28.500,00
Withdrawal of entire principal balance of Savings
Account No.10-27422 on deposit at ,First Federal
Savings and Loan Association,Washington,
Pennsylvania $9,089.49
Carrying value 9.089.49
Proceeds redemption $1,000.United States of
America Savi'Qgs Bonds,dated 4/1/57,Series "H",
Registered,due 4/1/77 at 100.$1,000.00
Carrying value LOOO.OO
Proceeds redemption $1,000.United States of
America Savings Bonds,dated 10/1/57,Series "H",
Registered,due 10/1/77 at 100.$1,000.00
Carrying value 1.000.00
Proceeds redemption $1,000.United States of
America Savings Bonds,dated 10/1/53,Series "H",
Registered,due 6/1/73 at 100.$1,000.00
Carrying value 1,000,00
Withdrawal of $1,000.Deposited at Interest in
Mellon Bank $1,000,00
Carrying value 1.000.00
FORWARD
- 6 -
000 00
000 00
000 00
000 00
000 00
000 00
000 00
$000 00 $260,770 06
BROUGHT FORWARD $000 00 $260,770 06
1971 .
Mar.25 Proceeds redemption $1,000.maturity value
United States of America Savings Bonds,Series
"E",Regis tered,Extended,less increment
credited to Income,as follows:
Maturity Date
Value Due Redeemed Rate Amount
$125.4/1/73 10/1/70 183.44 $224.35
100.10/1/73 10/1/70 180.32 176.40
100.5/1/73 11/2/70 183.44 179.48
100.11/1/73 11/2/70 180.32 .176.40
50.12/1/72 12/1/70 188.16 91.72
100.6/1/74 12/1/70 178.72 174.36
100.6/1/80 12/1/70 153.00 148.92
25.7/1/74 1/4/71 178.72 42.66
200.2/1/79 2/1/71 155.80 297.84
100.3/1/74 ·3/1/71 181.80 173.52
$1,685.65
Carrying value 1,685 .65 000 00
May 5 Proceeds redemption $2,000.United States of
America S·avings Bonds,dated 9/1/53,Series "H",
Registered,Extended,due 5/1/73 at
100.$2 /000.00
Carrying value 2,000.00 000 00
Aug.26 Proceeds sale $12,000.Ford Motor Credit Company
Demand Note at 100.$12,000.00
Carrying value 12,000.00 000 00
Dec.23 Proceeds sale $6,000.Ford Motor Credit Company
Demand Note at 100.$6,000.00
Carrying value 6,000.00 000 00
1972
Jan.6 Proceeds sale $3,000.CIT Financial Corporation
Demand Note at 100.$3,000.00
Carrying value 3,000,00 000 00,
6 Proceeds sale $3,000.General Motors Acceptance
Corporation Demand Note at 100.$3,000.00
Carrying value 3,000.00 000 00 000 00
1971 Miscellaneous
Sept.2 To increase carrying value of $46,000.United
States of America Treasury Bonds of 1998,3.50%,
dated 10/3/60,due 11/15/98,to par value re
surrender of bond in partial payment of Federal
Estate Tax $17,048.75
Accrued interest through 9/1/71 476.88 17 25 63
FORWARD $278,295 69 ,
- 7 -
,.
$278,295 69
00 00
0 00
0 00
00 00
0 00
0 00
0 00
0 00
0 00
0 00 000 00
$278,295 69
11 500 00
$289,759 69
3,00
1,00
3,0
1,00
2 00
2,00
10,0
47 00
$47,00
$3,000.CIT Financial Corporation Demand Note
at 100.
$1,000.Deposited at Interest in Mellon Bank
Amount transferred from Income-Personalty to
pay administrative expenses
$2,000.General Electric Company Demand Note·
at 100.
$1,000.RCA Corporation Demand Note at 100.
$25,000.Ford Motor Credit Company Demand Note
at 100.
BROUGHT FORWARD
$2,000.General Electric Credit Corporation
Demand Note at 100.
Purchase of Assets
$10,000.Commercial Credit Company Demand Note
at 100.
$3,000.General Motors Acceptance Corporation
Demand Note at 100.
Cash expended in Purchase of Assets and
Temporary Deposits
1970
Oct.8
26
28
29
Dec.10
1971
Jan.14
May 12
June 15
- 8 -
-----------------
SCHEDULE "A"
PRINCIPAL-PERSONALTY
Disbursements
1970 Administrative Expenses
June 12 Washington County Reports:
Advertising Grant of Letters $14 00
12 Observer-Reporter:
Advertising Grant of Letters 14 00
1971
Aug.27 Register of Wills of Washington County,Pa., :
Court costs,as follows:
6/12/70 Grant of Letters $31.50
Eight Short Certificates 8.00
10/8/70 One Short Certificate 1.00
4/29/71 Certified Copy of Will 5.50
8/27/71 Filing Inventory 14.00 60 00
1972
Mar.23 Internal Revenue Service:
Tax on profits for year ending 12/31/71 $61.63
Tax on income credited to principal for
year ending 12/31/71 39.11 100 74
May 3 Pennsylvania Department of Revenue:
Tax on profits for year ending 12/31/71 13 29
July 14 Adam L.Sanders,Esquire:
Attorneys'fee
1/25/71 Payment on account $2,500.00
1/7/72 Payment on account 6,500.00
7/14/72 Balance due 2.500.00 11,500 00
14 Mellon National Bank and Trust Company:
Compensation as Executor
12/24/70 Payment on account $3,000.00
12/23/71 Payment on account 6,000.00
7/14/72 Balance due 2.860.00 11 860 00 $23,562 03
1970 Loss on Sale or Redemption of Assets
Oct.26 Net proceeds sale 4 shares Jones and Laughlin
Steel Corporation,Common Stock at
10.875 $39.57
Carrying value 58,50 $18 93
$1,222.48
1.271.88
26 Net proceeds sale 74 shares North American
Rockwell Corporation,Common Stock at
16.875
Carrying value 4 o 68 33
1970
Aug.24
31
Preferred Debts
Piatt Funeral Home:
Funeral services
J.Paul Proudfit,M.D.:
Professional services rendered
FORWARD
- 9 -
$1,671 83
33 00
$1,704 83 $23,630 36·
1971
Feb.17
1970
July 14
Nov.23
1971
Jan.26
Mar.8
1971
Aug.27
BROUGHT FORWARD
Stevenson Memorials:
Grave marker
Other Debts
Mary L.Brady:
Apartment rent for the period 4/1/69 to 8/1/70
Columbia Gas of Pennsylvania,Incorporated:
Services to 10/13/70
West Penn Power Company:
Services to 10/16/70
Internal Revenue Service:
9/28/70 Penalty for underestimation of
1971 Income Tax Liability $30.71
3/8/71 Income Tax on profits for
year ending 12/31/70 371.03
Income Tax on Income credited
to Principal for year ending
12/31/70 120.48
Other Taxes
Commonwealth of Pennsylvania:
9/28/70 Payment on account of Pennsylvania
Inheritance Tax being 15%on
$200,000.00 $30,000.00
Less:5%discount 1,500.00 $28,500.00
8/27/71 Additional payment on account
of Pennsylvania Inheritance
Tax being 15%on $46,666.68 7.000.00
H,704 83
235 00
$476 00
22 97
8 82
522 22
$35,500 00
$23,630 36
1,939 83
1,030 01
476.88
4.652.38
Sept.
1971
Sept.
2
2
Internal Revenue Service:
Payment in full of Federal Estate Tax per Return
Form 706 filed,as follows:
Surrender of $46,000.United States of America,
3.50%Treasury Bonds,due 11/15/98 $46,000.00
Accrued interest from
5/15/71 to 9/1/71
Cash
Miscellaneous
Transfer to Income-Personalty Account accrued
interest on $46,000.United States of America
3.50%Treasury Bonds,dated 10/3/60,due 11/15/98
tendered in part of Federal Estate Tax
-10 -
~51 129 26 86,629 26
4 6 88
$113,706 34
SCHEDULE "B"
INCOME-PERSONALTY
Receipts
Dividends
Affiliated Fund,Incorporated,Counnon
2,353 shares 7/20/70 to 10/20/70
2,408 shares 1/20/71 to 10/20/71
2,497 shares 1/20/72 to 5/20/72
Campbell Soup Company,Counnon
180 shares 7/31/70 to 10/31/70
CPC International,Incorporated,Counnon
320 shares 7/24/70 to 4/25/72
Dana Corporation,Counnon
410 shares paid 9/15/70
400 shares 12/15/70 to 6/15/72
Dresser Industries,Incorporated,$2.20
Convertible Preferred Series "A"
33 shares paid 9/15/70
Duquesne Light Company,Counnon
200 shares 10/1/70 to 7/1/72
Eaton Corporation,Counnon
200 shares 5/25/71 to 5/25/72
$352.95
722.40
349.58
$128.13
880.00
$1,424 93
99 00
1,088 00
1,008 13
18 15
664 00
350 00
Eaton,Yale and Towne,Incorporated,Counnon
200 shares 8/25/70 to 2/25/71
Equitable Gas Company,Counnon
50 shares paid 9/1/70
210 00
27 .50,
General Electric Company,Counnon
150 shares 7/25/70 to 4/26/71
300 shares 7/26/71 to 4/25/72
General Motors Corporation,Counnon
159 shares 9/10/70 to 6/10/72
$390.00
420.00 810 00
1,120 95
General Public Utilities Corporation,Counnon
275 shares 8/26/70 to 5/25/72
Mellon National Bank and Trust Company,Capital
79 shares 9/8/70 to 6/5/72
Merck and Company,Incorporated,Counnon
300 shares 7/1/70 to 4/1/72 $1,290.00
600 shares paid 7/1/72 165.00
Mobil Oil Corporation,Capital
62 shares paid 9/10/70
FORWARD
-11 -
880 00
375 25
1,455 00
20
$9,568 11
BROUGHT FORWARD $9,568 11
North American Rockwell Corporation,Common
74 shares paid 9/8/70 22 20
Pepsico,Incorporated,Common
200 shares 6/30/70 to 6/30/72 450 00
Proctor and Gamble Company,Common
200 shares 8/15/70 to 5/15/72 580 00
Public Service Electric and Gas Company,Common
200 shares 9/30/70 to 6/30/72 660 00
Safeway Stores,Incorporated,Common
210 shares paid 9/30/70
200 shares 12/31/70 to 6/30/72
$57.75
460,00 517 75
Standard Oil Company of New Jersey,Capital
93 shares 9/10/70 to 6/10/72 711 45
Union Carbide Corporation,Common
140 shares paid 9/1/70 70 00
United States Steel Corporation,Common
600 shares 9/10/70 to 6/10/72 2,400 00
Westinghouse Electric Corporation,Common
110 shares paid 9/1/70 49,50 $15,029 01
51 61
Amount
$4,95
3.92
3.96
3,92
2.36
4,36
4,08
2,02
13,76
8,28
10/1/70
10/1/70
11/2/70
11/2/70
12/1/70
12/1/70
12/1/70
1/4/71
2/1/71
3/1/71
Increment
ToDue
4/1/73
10/1/73
5/1/73
11/1/73
12'/1/72
6/1/74
6/1/80
7/1/74
2/1/79
3/1/74
Increment-Sayings Bonds
United States of America,Series ''E"Savings
Bonds,Registered,Extended,increment,as
follows:
Maturity
Value
$125.
100.
100.
100.
50.
100.
100.
25.
200.
100.
Interest-Bonds
Dover Area School Authority,3,50%School
Revenue,Series B of 1972,due 9/15/81
$5,000.6/1/70 to 10/27/70 $70 98
FORWARD $70 98 $15,080 62
-12 -
$1,535.62
476.88
BROUGHT FORWARD
United States of America Treasury Bonds of 1998,
3.50%,due 11/15/1998
$46,000.6/1/70 to 5/15/71
46,000.5/15/71 to 9/1/71
United States of America Savings Bonds,Series
"H",Extended,due 5/1/73
$2,000.11/1/70 to 5/1/71
United States of America Savings Bonds,Series
"H",Extended,due 6/1/73
$1,000.paid 12/1/70
United States of America Savings Bonds,Series
"H",Extended,due 4/1/77
$1,000.paid 10/1/70
United States of America Savings Bonds,Series
"H",Extended,due 10/1/77
$1,000.paid 10/1/70
Interest-Demand Notes
CIT Financial Corporation Demand Note
Interest collected during the.period
10/29/70 through 1/4/72
Commercial Credit Company Demand Note
Interest collected during the period
6/1/70 through 6/30/72
Ford Motor Credit Company Demand Note
Interest collected during the period
10/28/70 through 6/30/72
General Electric Company Demand Note
Interest collected during the period
6/15/71 through 6/30/72
General Electric Credit Corporation Demand Note
Interest collected during the period
10/26/70 through 6/30/72
General Motors Acceptance Corporation Demand Note
·Interest collected during the period
1/20/71 through 1/6/72
$70 98
2,012 50
94 44
25 02
21 45
21 5
$186 73
1,011 85
1,492 28
103 85
169 50
151 12
$15,080 62
2,245 84
RCA Corporation Demand Note
Interest collected during the period
5/12/71 through 6/30/72
FORWARD
-13 -
56 9 3 1 2 32
$20,498 78
BROUGHT FORWARD
Interest-Savings Account
First Federal Savings and Loan Association of
Washington,Pennsylvania:
Savings Passbook No~10-27422
Interest paid 6/30/70 to 9/30/70
Interest-Temporary Deposits
Deposited at Interest in Mellon Bank
Interest collected during the period
6/1/70 through 1/8/71
Disbursements
$20,498 78
589 36
24 53
$21,112 67
31 Treasurer,Washington County,Pa.:
Personal Property Taxes for years 1971 and 1972
Amount transferred to Principal-Personalty to
pay administrative expenses
1972
Mar.
May
July
23
31
14
Administrative Expenses
Internal Revenue Service:
3/8/71 Income Tax on income for
year ending 12/31/70
3/23/72 Income Tax on income for
year ending 12/31/71
Pennsylvania Department of Revenue:
Tax on income for year ending 12/31/71
Mellon National Bank and Trust Company:
Compensation as Executor
-14 _.
$850.47
1,840.35 $2,690 82
501 83
117 28
1 055 63
$4,365 56
11 500·00
$15,865 56
EXHIBIT NO.1
Advancements on account of distributive shares:
PRINCIPAL-PERSONALTY
Foss C.Peter,Residuary Legatee:
Advancement on account of distribution
under Article Second (A)of the Will,
delivered at Inventory value,
as follows:
Household Goods -delivered 10/7/70
(3/8ths Interest)
Clara Cummings,Residuary Legatee:
Advancements on account of distribution
under Article Second (B)of the Will,
delivered at Inventory value,
as follows:
Household Goods -delivered 10/7/70
(1/8th Interest)
Dorothy Cummings,Residuary Legatee:
Advancement on account of distribution
under Article Second (C)of the Will,
delivered at Inventory value,
as follows:
Household Goods -delivered 10/7/70
(1/8th Interest)
Mary Lynn Cummings,Residuary Legatee:
Advancement on account of distribution
under Article Second (D)of the Will,
delivered at Inventory value,
as follows:
Household Goods -delivered 10/7/70
(1/8th Interest)
Edward C.Peter,Residuary Legatee:
Advancement on account of distribution
under Article Second (E)of the Will,
delivered at Inventory value,
as follows:
Household Goods -delivered 10/7/70
(1/8th Interest)
-15 -
$254.82
84.94
84.94
84.95
84.95
70135-Tues.·3t
r
Observer -Reporter
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 appear,ed before file,a Notary Public in and for said County
and State,Ri.char.d S.•....C.ow.an ,who being duly s,worn
according to law,deposes .and says that he is the S.e.C.r..e..ta..r..y .
of the Obsre,rver Publishing Company,a Penns,ylvania corporation,and it,s
agent in this behalf;that the said Company is,the owner and publisher of
the Observer-Reporter,succ'essor to The Washington Observer,established
SeptemberI'18,1871,and The Washington Reporter,established August 15,
1808,a daily newspape,r of general circulation,printed and published and
haVing its place of bus,ines's at Washington,Washington County,Pennsyl.
vania,where,it or its predecessors have been established and published
continuous'1y for more than six months'prior to the publication of the notice
hereto attached;thllit 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 Ob1:lerver-Reporter in
its regular editions on the following date or dates;.
......................................June 9.,1.6 and .2.3.,19.ZQ.__.
that neitherr true affiant nor the Observer Publishing Company is interested
in the subject matter of sraid notice or advertising and that all of the all-e,ga-~~~,~;thi,""dovlt "to th'tl~'.Z?.L:zZ~tion
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ESTATE ,OFEtn.~lA:'C,:!!pm~ngs,
a/kia,Missf;Ethel"A.,.Cu~mmgs,,a/k/aEthelArcadili Cummm~s,de-ceased latej;,of Git~€of'""ashmg~on,Washington CounW;'fPennsylvama.Letters testameiltllry'(lP~n the,above','estate~haviirg'1:ie,!!l)-ygr,mtedltothe,undersig'11 persons hav·
ing claimsJa he state arelrequestedtom,wnthe same
j
to the un,derSigne(l,,':;,or,his attorneyand'all p.ersons,:.}!!debted to thedecedentare,requested to makepaymenttothe,u~dersigned without
delay.","t:';/,''i~Mellon National Bank &'I.rust Co.Executor"c,,,,,,:--',,
40'South .MainStreet
Washingtori,~a.15301.Adam L.Sander&';·Esquire
Washington"Trust BuildingWashington;Pa:'15301Attorney-It'.
Sworn to and sUbs~efore me this...2.3..day oLJune....l.9.7.Q-----.~-~9C..-'jj(,.~~
MARGARET M.BRADLEY,NOTAIW PUBub
WASHINGTON,WASHiNGTON COUNTY
M-Y COMMISSION EXPIRES MAY 6,1972
Washington County Reports
.3=$C:"'~"'=MA.1'N=6T~·
Washington,Pennsylvania
(PUBl.ISHED BY WASHINGTON COUNTY BAR ASSOCIATION)
Estate Notices
The Register of Wills has granted letters,
testamentary or of administration,in t1'<$
following estates.Notice is hereby given
to all persons indebted thereto to make
payment without delay and to those hav-
ing claims or demands to present them
for settlement to the Executors or Admin-
istrators or their Attorneys.
•••••• • •••• • • • • • •
PROOF OF PUBLICATION
In compliance with the Newspaper Advertising Act of May 16,1929,P.L.
1784 Sec.3,paragraphs (3)and (25).
COUNTY OF WASHINGTON)
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,published 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 COL'NTY
REPORTS was established on March 31,1920,'and was designated as the official
legal publication for Washington County,Pennsylvania,by order of the several
courts of said County,dated November 11,1920;that the printed notice or adver-
tisement attached hereto is a copy of a notice or advertisement,exactly as printed
or published,which appeared in the said legal periodical in its regular issues on the
following dates:
CUMMINGS.ETHEL A.,a/k/a MISS"ETHEL A.CUMMINGS,a/k/a ET-'HEL ARCADIA CUMMINGS.Dec'd.
'Late of Washington,WashingtonCounty,Penna...
'Executor:Mellon National Bank and
Trust Company,40 S.Main St.,Wash-.ingWn,Pa.l&30l .
~ttorney:.Adam L.Sanders,Wash-
mgton Trust Bldg"Washington Pa.l530l '
..........~~!?:~!!."!~.,?:?L..~.?.?.g .
that the affiant or the corporation in behalf of which he is acting is not interested
in the subject matter of said notice or adv.ertising and that alliff!e al~egaionsof
this affidavit as to the time,place an.ffcctteerr,·0off»t e publica re t .
tytoJLt&j .
Sworn to and subscribed before me L·_..
25.J.tZh~..day of...June ,19'-..7.0.
-~/)')1'//}........a;~~...J•.:.!....t..~~
Notary Public
KATHERINE C.NICHOLAS,Notary PlibUt
WashIngton,Washlnlltlltl Ce.,P..
My Commissl,n Expires
November 1,1973
ESTATE OF ETHEL A.CUMMINGS,
a/k/a MISS ETHEL A.CUMMINGS,
a/k/a ETHEL ARCADIA CUMMINGS,DEC'D
Receipts and Disbursements since filing
First and Final Account through 8/25/72
Balance per account:
#101-468 J
PRINCIPAL-PERSONALTY
Add:
Net proceeds of 200 Public Service Electric and Gas
Company rights (Issued to holders of record 6/21/72)
$25.00
To reduce carrying value of 200 shares Public
Service Electric and Gas Co.,Common stock
from $4,543.75 to $4,518.75 the diffe rence
being proceeds sale of rights 25.00
Less:
Register of Wills,Washington County,Pa.:
Filin'g First and Final Account
INCOME-PERSONALTY
Affiliated Fund,Inc.,Common
2,497 shares dividend due 7/20/72
CPC International Inc.,Common
320 shares dividend due 7 /25/72
Eaton Corp.,Common
200 shares dividend due 8/25/72
Gene ral Electric Co.,Common
300 shares dividend due 7/25/72
General Public Utilities Corp.,Common
275 shares dividend due 8/25/72
Procter and Gamble Co.,Common
200 shares dividend due 8/15/72
Schedule "A"
$5,247.11
199.76
136.00
70.00
105.00
110.00
78.00
$176,089.35
-0-
$176,089.35
40.00
$176,049.35
--------------_._----------
Commercial Credit Co.,Demand Note
Interest earned 7/3/72 thru 8/2/72 46.08
Ford Motor Credit Co.1 Demand Note
Interest earned 7/1/72 thru 8/1/72 30.28
General Electric Credit Corp.1 Demand Note
Interest earned 7/1/72 thru 8/1/72 8.58
General Electric Co.,Demand Note
Interest earned 7/1/72 thru 8/1/72 8.58
RCA Corp.Demand Note
Interest earned 7/1/72 thru 8/2/72 4.46
$6,043.85
Less:
Mellon National Bank and Trust Company:
Accountant's compensation
BaLa"3n,ce Consists of the Following:
PRINCIPAL-PERSONALTY
Stocks per exhibit attached
Temporary Investments:(To be treated as cash)
39.84
$152,058.24
61 004.01
$182,053.36
Commercial Credit Co.1 Demand Note
Ford Motor Credit Co.,Demand Note
G.E.Credit Corp.,Demand Note
G.E.Co.,Demand Note
RCA Corp.1 Demand Note
Household goods delivered per account
Cash on hand
INCOME-PERSONALTY
Cash on hand
$11 1 000.00
7 1 000.00
2 1 000.00
2 1 000.00
1,000.00
-2-
23 1 000.00
679.55
311.56
176 1 049.35
6,004.01
$182,053.36
Schedule "AII
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA.
ORPHANS I COURT DNISION
HEARING ON AUDIT
The Honorab1e ALEXANDER R.CURRAN,J.,
Specially Presiding.
ADAM L.SANDERS ,.Esq.,of Washington,Pa.,
representing the Accountant.
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Estate of (
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ETHEL A.CUMMINGS,a/k/a (
MISS ETHEL A.CUMMINGS,a/k/a )
~ETHEL ARCADIE CUMMINGS,(
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UI~BEFORE:
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No.577 of 1970
Miss Ethel A.Cummings,also known as Ethel Arcadie Cummings.
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The E?Cecutor is'Mellon Natio'nal Bank &Trust Company and the
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Tuesday,September.12,1972,at 10:00 A.M.,EDS1
The estate of Ethel A.Cummings,also known as
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a ttor'ney is Mr:Sanders .•7'0/:".,'~~f.
MR.SANDERS:If the Court please,I have the audit petition in this
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estate and-s'upport'ing papers.This Audit Petition "vas prepared by
the Mellon Ba"nk,who:is';'executor of this estate.I didn't see it unti
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ten minutes to ten this morning.I am familiar with most of the thil gs
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in the estat~.However,Foss C.Peter,a sister of the deceased,
has become incompetent since the start of this estate,and has
as a guardian Edward C.Peter by order of the Tuscarawas County
Court in Ohio.I have attached a copy of the order appointing the
guardian of the incompetent.Theincompetent's guardian and son,
,,
Ed,vard Peter,has had a heart attack recenqy and I don't know wha t
effect if any that has on the things.I think he's better.
Another one of the legatees,Clara Cummings,a
sister-in-law,died January 11,1972.Letters have been taken
out in her estate and there are co-executors whom I have named.
The attorney.for the estate has written to the bank and suggested th~t
the share of Clara Cummings be a'varded direct to the three heirs ( f
Clara B.Cummings.I persona lly don't buy that.I think it should
be awarded to the estate and ,that has been Judge Marino's policy,
I believe,in the past.We have submitted copy of the 'Will of
Clara Cummings.Anything further in either 0 ne of the se two
matters that you ne ed,if Mr.Hana will tell me,I will try to get
H_foir-himr;through the bank.I think both of you understand how the
bank,operates in estates.Theyfile all the papers and you don't
know anything about it until they hand them to you.They are coopeY'ative
with me,except to the extent that I mentioned.I am not particular y
fond of that,but that does'n't :rm.tter.
The other people 'vho share in the estate are all liv'ng.
-I should call to the Court's attention that there were some househo lei
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goods here,about $700 .00 worth.These have already been distriblted
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to t?e'h~{rs,~nd,you will find receipts ~igned by them that is an
fdva;nce.~is~ributio~~nd they are filed with the papers.There werE
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general elections signed by all of these heirs and by Ethel Cummin s
prior to her death.Not Ethel,Clara.Thes e are general,stating
that they wish none of the stock to be sold and that they would take
their proportionate share of the es tate in stock.I have filed here
photostats of those elections.They have not secured specific
elections.I donIt believe it is necessary because the estate,is in
eighths,lis,3/S,l/S.It can be 'vorked out.The elections filed
are not actuaJjy signed.They are copies.I can get the original
elections if the Court wants them.But they are in Pittsburgh and
I couldn't get them that fast this morning.I had ten minutes:"and
I didn't know he didn't have them.If those are desired,why,I can
get thE;m if you will let me kno'v,or if you simply say so,I will gi~e
them to John.But you do have copies.
This estate is subject to Federal Tax.The 706 Esta e
Return,a copy of it is filed 'vith the papers.'We have received frOlh
the Internal Revenue Service the final closing letter and a copy of t
is also filed "vith the papers.And I am told there are no outs tandin g
claims and no complications that I know of that I haven't mentioned
,The estate is rather lal'ge.The balance for distribution is one ~
hundred eighty-t,vo thousand something.There is a Schedule attach~d
to the Audit Petition as to how the distribution should-be made.
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KeePU:l).g In mInd that the housenola gooas 'vere an d.UVd.Uce alSl:rwu 11UU.
,The estate also paid Inheritance Taxdor five of these legatees on
jointly-held assets individualiliability.The amountspaid have been
set forth for your information and they'will have to be considered i
making the final a'vard in cash.'The accountant bank suggests that
the residue both principal and income be a'varded in fractional
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shares.As I had previously stated,if,there is anything you need
you don't have,I will try to get it if you tell me.'You do have a lot
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z~of cppies of papers and so on there that I know you need.
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~THE COURT:Is there anybody in Court interested in the estate of«~
Sanders filing the papers that 've need.
Ethel Cummings?~U
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We will consider the estate closed,subj ect to Mr.
I will try to get thos e original elections.
(A UDIT CLOSED)
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I 'hereby certify that the proceedings and evi~ence..'
By the Court,
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The foregoing ;record of the proceedin'gs ).1pon th~
hearing of the above cause is hereby approved and directed to be filed •
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are contained fully and accurately in the no~es taken.by :r:ne on the hearing
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~of the above cause,and.that this copy is\'a cot-reet tr~nscript of the same•
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ESTATE OF
Ethel A.Cummins,a/k/a
Miss Ethel A.Cummings,a/k/a
Ethel Arcadia Cummins,Deceased.
N 63-70-5770.:....:-----:-=--.,....
In the matter ofthe First and Final
Account of Mellon National Bank &Trust
Company,Executor
ADJUDICATION AND DECREE
November /0 72 .And now ,19__,this matter came on for hearing,
auditand distribution atthis session and testimony taken;and thereupon,upon due consideration
ther~j of .the bQlance ,for distribution ,in the hands of the Accountant is determined to be
$lb6,Ob;).;)tj·and the account is accordingly confirmed;and it is ordered,
adjudged and decreed that the said balance be'paid out by the Accountant in accordance with the
schedule of disribution hereto attached and IT'ade part hereof,unless exceptions hereto be filed
sec.reg.or an appeal be taken herefrom sec.leg~.
SCHEDULE OF DISTRIBUTION,~{)v--~
Balance per account $18],336.46
Additional debit asked at audit 796.74
$182,133.20
Additional credit asked at audit
Balance _
Deduct Clerk's Costs &Receipts ---:_---------
Attorney --=.A.=.;d=a:::.:m~L=.L.--"S=a=n=d=e=r-"'s'-_
Russell Marino,Agent,transfer inheritance tax,$1009.SC
Interest from 9-1-71 to 11-20-72,.ti-'/I-...l1-7L 7~.8:
7tj,()/
Edward C.Peter,Guardian for the estate oJ.Foss C.
Peter,sister,an incompetent,3/8 residue~'credit to be
taken by the accountant for items advanced prior to
distribution by the Court,minus however,Federal EstatE
tax as equitably prorated on individual liability in the
amount of $2050.67 and also minus transfer inheritance
tax due on individual liability in the amount of $1564.78,
for a net of
Dorothy C.Cummings,niece,1/8 residue,credit to be
taken by the accountant for items advanced,prior to
distribution by the Court,minus however,Federal EstatE
tax as equitably prorated on individual liability in the
amount of $554.51 and also minus transfer inheritance
tax due on individual liability in the amount,of $421.55,
for a net of
Mary Lynn Cummings and Dorothy Cummings,Co-
Executrices of the estate of Clara Cummings,a/k/a
Clara E.Cummings,sister -in-law,now deceased,1/8
residue,credit to be taken by the accountant for items
advanced prior to distribution by the Court,
66968.56
22551.95
23528.01
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4950.00
5225.44
20025.00
Mary L.Cummings,niece,1/8 residue,credit to be
taken by the accountant for items advanced prior to
distribution by the Court,and minus however,Federal
Estate tax as equitably prorated on individual liability in
the amount of $527.35 and also minus transfer inheritanc
tax due on individual liability in the amount of $401.OS,
for a net of 22599.63
Edward C.Peter,nephew,1/8 residue,credit to be take
by the accountant for items advanced prior to distribution
by the Court,and minus however,Federal Estate tax as
equitably prorated on inlividual liability in the amount of
$527.f.t8 and also minus transfer inheritance tax due on
individual liability in the amount of$398.57 for a net of 22601.95
Paul R.Cummings,nephew,1/8 residue,credit to be
taken by the accountant for items advanced prior to
distribution by the Court,and minus however,Federal
Estate tax as equitably prorated on individual liability in
the amount of $528.58 and also minus transfer inheritanc
tax due on individual liability in the amount of $401.96 for
a net of 22597.47
No balance
Included in the above shares of residue are the ,following sets,he d in kind and'
distributed at the value as shown and in the proportionate hares as set forth therein:
Household goods advanced in distribution $679.55
Affiliated Fund,Inc.2,497 shares Common 16648.25
CPC International,Inc.320 shares Common 9480.00
Dana Corporation 400 shares Common 7825~01
Duquesne Light Co.200 shares Common'4362.50
Eaton Corporation 200 shares Common 5275.00
General Electric Company 300 shares Common 10050.00
General Motors Corp..159 shares Common 10513.88
General Public Utilities Corp.275 shares Com 4988.66
Mellon National Bank &Trust Co.79 shares Cap.3989.50
Merck and Company,Inc.600 shares Common 25556.25
Pepsico,Inc.200 shares Common 8800.00
Proctor and Gamble Co.200 shares Common 9850.00
Public Service Electric and Gas Co.200 shares
Common '
Safeway Stores,Inc.200 shares Common
Standard Oil Co.of New Jersey 93 shares Cap.
United States Steel Corp.600 shares Com.
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"Mellon National Bank and Trust Company,
Executor Estate of Ethel A.Cummi~g.
40 South Main Street
Washington,Pennsylvania 15301
Gentlemen:
We,being all the interested parties under the Last Will of Ethel A.Cummings
dated March 29,1967,hereby relieve you of any duty to account for the contents
of the apartment located at 48 South Forrest Avenue other than as stated hereafter.
It is understood that it will be necessary for you to arrange an appraisement of
said items for accounting and tax purposes and that at completion of same,copies
of said appraisement will be provided to us •.At that time,we will also receipt
to you for those contents at the appraisal values to permit your removal of same
from your accounting and then we will arrange for removal of said items from
the apartment not later than August 31,1970.
In consideration of this distribution being made to us without the preparation and
filing of a court accounting,we"for our.elves,our heirs,our executors,admin-
istrators and assigns,do hereby release and discharge the said Executor from
any and all claims,demands and causel of action of any kind whatsoever,at law
or in equity,arhing out of the administration of said estate,and release the
Executor from any duty to account further therefor.
Dated this ~3 f:.!2..day of ::r:;;~,1970.
Mellon National Bank and Trust Company,
.Executor Estate of Ethel A.Cummings
40 South Main Street·.
Washington,Pennsylvania 15301
Gentlemen:
We,being all the interested parties under the Last Will of Ethel A.Cummings
dated March 29,1967,hereby relieve you of any duty to account for the contents
of the apartment located at 48 South Forrest Avenue other than as stated hereafter.
It is understood that it will be necessary for you to arrange an appraisement of
said items for accounting and tax purpose8 and that at completion of same,coples
of said apprahement :wi1~be provided to us.At that time,we will also receipt
to you for those contents at the appraisal values to permit your removal of same
from your accounting and then we will arrange for removal of said items from .
the apartment not later than August 31,1970.
In consideration of this distribution being made to US without the preparation and
filing of a court accounting,we,for our.elves,our heirs,oui executors,admin-
istrators and assigns,do hereby release and discharge the said Executor from
any and all claims,demands and cause.of action of any kind whatsoever,at law
or in equity,arising out of the administration of said estate,and release the
Executor from any duty to account further therefor.
,1970.
,..'~;'"
•
Mellon National Bank and Trust Company,
Executor Estate of Ethel A.Cummings
40 South Main Street
Washington,Pennsylvania 15301
Gentlemen:
We,being all the interested parties under the Last WUl of Ethel A.Cummings
dated March 29,1967,hereby relieve you of any duty to account for the contents
of the apartment located at 48 South Forrest Avenue other than as stated hereafter.
It is understood that it will be necessary for you to arrange an appraisement of
said items for accounting and tax purposes and that at completion of same,copies
of said appraisement will be provided to us.At that time,we wUl also receipt
to you for those contents at the appraisal values to permit your removal of same
from your accounting and then we will arrange for removal of said items from
the apartment not later than August 31,1970.
In consideration of this distribution being made to us without the preparation and
filing of a court accounting,we,for ourselves,our heirs,our executors,admin-
istrators and assigns,do hereby release and discharge the said Executor from
any and all claims,demands and causes of action of any kind whatsoever,at law
or in equity,arising out of the .administration of said estate,and release .the
Executor from any duty to account further therefor.
Datedthis It:}day of ec 6<:,6ev-,1970.
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA.
ORPHANS'COURT DIVISION
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RE:ESTATE OF ETHEL A.
CUMMINGS,DECEASED
ELECTION TO TAKE IN KIND
I,Fosse ~PETER ,being one of the residuary legatees
under Paragraph Second of the Will of Ethel A.Cummings,Deceased,do
hereby elect and agree to accept in kind upon the distribution of the assets of
the Estate of Ethel A.Cummings,Deceased,my distributive share of such
securities remaining in said estate,which the Executor is not required to sell
to provide cash for payment of debts,taxes and administrative expenses,at
the inventory value for each,and I reque st your Honorable Court to award the
same to me in the Decree of Distribution to be entered in the above entitled
estate.
d.....-.~c:..~Pll'"C ....~EftDATEDthis-=l=day of~1971.
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Foss C~Peter
Witness:
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA.
ORPHANS'COURT DIVISION -
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I
RE:ESTATE OF ETHEL A.
CUMMINGS,DECEASED
ELECTION TO TAKE IN KIND
I ,MARY LYNN CUMMINGS ,being one of the residuary legatees
under Paragraph Second of the Will of Ethel A.Cun'1mings,Deceased,do
hereby elect and agree to accept in kind upon the distribution of tbe assets of
the Estate of Ethel A.Cummings,Deceased,my distributive share of such
securitie s remaining in said estate,which the Executor is not required to sell
to provide cash for payment of debts,taxes and administrative expenses,at
the inventory value for each,and I reque st your Honorable Court to award the
same to me in the Decree of Distribution to be entered in the above entitled
estate.
DA TED this ~'l~day of c::::&PTt:F#/86""£------,1971.
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY ,PENNA.
ORPHANS·COURT DIVISION
RE:ESTATE OF ETHEL A.
CUMMINGS,DECEASED
I rJ(-i6~
ELECTION TO TAKE IN KIND
I,DOROTHY CUMMINGS ,being one of the residuary legatees
under Paragraph Second of the Will of Ethel A.Cummings,Deceased,do
hereby elect and agree to accept in kind upon the distribution of the assets of
the E state of Ethel A.Cumming s,Deceased,my distributive share of such
securitie s remaining in said estate,which the Executor is not required to sell
to provide cash for payment of debts,taxe s and administrative expense s,at
the inventory value for each,and I request your Honorable Court to award the
same to me in the Decree of Distribution to be entered in the above entitled
estate.
DATED this J '1 f/day Of.~~/.1971,
~~~(SEALI
Witness:
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY ,PE~
ORPHANS'COURT DIVISION_~'I
RE:ESTATE OF ETHEL A;
CUMMINGS,DECEASED
)
)
)
ELECTION TO TAKE IN KIND
I,PAUL RICHARD CUMMINGS ,being one of the re siduary legatee s
unde r Paragraph Second of the Will of Ethel A.Cumming s,Deceased,do
hereby elect and agree to accept in kind upon the distribution of the assets of
the Estate of Ethel A.Cummings,Deceased,my distributive share of such
securitie s remaining in said estate,which the Executor is not required to sell
to provide cash for payment of de bts,taxe s andradministr-ativeexpense s,at
the inventory value for each,and I request your Honorable Court to award the
same to me in the Decree of Distribution to be entered in the above entitled
estate.
DATED this Second day of S'fjP;{ehAber,1971.
Witness:
.---.~._.,.--"";.,~'.,.;;-...-...----~.--
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA.
ORPHANS'COUR T DIVISION
RE:ESTATE OF ETHEL A.
CUMMINGS,DECEASED
"'J )
)
)
ELECTION TO TAKE IN KIND
I,EDWARD C ..PETER ,being one of the residuary legatees
under Paragraph Second of the Will of Ethel A.Cummings,Deceased,do
hereby elect and agree to accept in kind upon the distribution of the assets of
the Estate of Ethel A.Cummings,Deceased,my distributive share of such
securitie s remaining in said estate,which the Executor is not required to sell
to provide cash for payment of debts,taxes and administrative expenses,at
the inventory value for each,and I reque st your ]-Ionorable Court to award the
same to me in the Decree of Distribution to be entered in the above entitled
estate.
,<'.
DA TED this-J 0 ti day of
Witness:
..".Si?~tMb:"1971.J
."~.....~,.,.'~"."..L~e.~(SEAL)
Edward C.,Peter
,
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA.
ORPHANS'COURT DIVISION --
RE:ESTATE OF ETHEL A.
CUMMINGS,DECEASED
ELECTION TO TAKE IN KIND
I,CLARA CUMMINGS ,being one of the residuary legatees
under Paragraph Second of the Will of Ethel A.Cummings,Deceased,do
hereby elect and agree to accept in kind upon the distribution of the assets of
the Estate of Ethel A.Cummings,Deceased,my distributive share of such
securitie s remaining in said estate,which the Executor is not required to sell
to provide cash for payment of debts,taxe sand a:-dministrati;e expense s,at
the inventory value for each,and I reque st your Honorable Court to award the
same to me in the Decree of Distribution to be ehtered in the above entitled
est:ite.
DATED this a-r~day of /1~~ti'~'1971.
~~'~'(SEAL)
~Clara Cummings 0=
Witness:
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11'1 TIjj::MATTER OF THE j::STATE OF ~'
Et,hel A.(jummins,a/k/a Miss Ethel
A.Cummings.a/k/a Ethel.Arcadia
C .DECEASED:
ummlngs .'."
IN THE ORPHANS'COURT IN AND FOR WASHINGTON COUNTY.PENNA.
63-70-57'1NO.~~~~-----=-=-_.:..._=___=_~~___'_~~~____:_~~~~~~~~-
"
.J
I,Edward C.Peter,Guardian fOJ;"the Estate of
KNOW ALL MEN BY THESE PRESENTS.THAT-~.:':F'---o~s~s~C~·..!..----"=-P_:e~t~e~rJ..___::'a~n~I~n~c~o~m~~p~e~~t~e~n~t~,,~.:.-~~~~~~_
ExecutorDOHEREBYACKNOWLEDGETOHAVERECEJVEDFROMMELLONNATIONALBANKANDTRUSTCOMPANY'~~~~=_=_=~:..::..::.._~~~~_
Ethel A.Cummins,a/k/a Miss Ethel A.Cummings,
a/k/a Ethel Arcadia Cummings
O~THE'ESTAT~OF'~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~_DECEASED,THE SUM OF
,Sixty-Six Thousand Nine Hundred.Sixty-Eight and 56/100=-----($66,968.56..---)DOLLARS
IN FULL OF THE AMOUNT AWARDED ME UNDER THE DECREE OF THE ORPHANS'COURT OF ,WASHINGTON COUNTY.PENNSYLVANIA MADE
63-70-577ATNO._~~~~~~~~~~~~_,_____~~~~_
oo~~~WITNESS MY HAND AND SEAL THIS_-"C-."'---===-----~~~DAY OF N oV E.~~E'?19~.
w,m"o/J2-a.d;1.4,J {l,~),j ~c.T~
Securities .$57,021.84 Edward C.Peter,Gdn.Estate of Foss ~~
Household goods adv.254.84 C.Peter,an Incompetent
Cash 9,691.88
$66,968.56
W.1I282
I I·i~:.INO.'!,:63-70-577
,
'"
ORPHANS'COURT
,ESTATE OF
<
Ethel A.Cummins,a/k/a
Mis s Ethel A.Cummings,)
a/k/a Eth~l Arcadia Cummings
DOCKET BAGE ....:.-_-
RECEIPT)
FROM
Edward C ••Peterv,Gdn.Estate
Foss C.Peter,an'Incompetent
TO'
Mellon National Bank and Trust..)
Company,Executor
FILED 19__
".'
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IN THE MATTER OF TJ:lE ESTATE OF }
Ethel A.Cummins,a/kfa M.,i.~;S;::~hel
A.Cummings.a/k/a Ethel A:r:c~dla
Cu~ings -.OE,CE"ASEO,
.J
IN THE ORPHANS'COURT IN AND FOR WASHINGTON COUNTY,PENNA.
63-70-577NO._
KNOWALL M EN BY TH ESE E'R ESENTS,THAT _=I::....!,'---E~D=__W:...:._A_=_R.:.:.D'_______=C___'.=__·__'_P_E_T=__=E_R_____",___'__---_
00 HEREBY ACKNOWLEDGE TO HAVE RECEIVED FROM -MELLON NATIONAL BANK AND TRUST COMPANY -=.E"-'x=e'-"c'--'u""t"-'o~r"'_____
Ethel A.Cummins,a/k/a Miss Ethel A.Cummings,
a/k/a Ethe."l Arcadia CummingsOFTHEESTATEOF"---------=-DECEASED,THE SUM OF
Twenty-Two Thousand Six Hundred On:e and 95/100-----------($22,601.95---)DOLLARS
IN FULL OF THE AMOUNT AWARDED ME UNDER THE DECREE OF THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA MADE
63-70-577
AT NO._
.,~
WITNESS MY HAND AND SEAL THIS '2--0 -
W'TNm~)CL.PJvJ ~a-L~.LaLL'.ALtl~Y1_6_~l~~~.t;~"R~~~:L-.--~
Securities $19,007.28 .Edward C.Peter ~~
Household goods adv.84.95
Cash 3,509.72
$22,601.95
W.8282
J
6'5-70-577
!NO.!
~,,
ORPHANS'COURT
.J
'ESTATE OF
Ethel A.Cummins,a/k/a
Miss Ethel A.Cummings,..)
a /k/a Ethel Arcadia Cummings
DOCKET PAGE I
RECEIPT
FROM'
Edward C.Peter'
TO
Mellon National Bank and Trus
Company,Executor )
.)
FILED 19__
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.)
IN THE MATTER OF T'1E iSTAT,E OF }EthelA.Cummins,a/k a'M~ss'Ethel
A.Cummings.a/k/a Ethel Arc'adia
Currtming s DECEASED,
IN THE ORPHANS'COURT IN AND'FOR WASHINGTON COUNTY,PENNA.
63-70-577"NO.----,-_
KNOW ALL MEN BY TH ESE E'R ESENTS.THAT__1----'--'_P_A_U_L_R---:c._C_U_M_MI__N_G-'-'-S--',_
ExecutorDOHEREBYACKNOWLEDGETOHAVERECEIVEDFROMMELLONNATIONALBANKANDTRUSTCOMPANY _
Ethel A.Cummins,a/k/a Miss Ethel A.Cummings,
a/k/a Ethel Arcadia CummingsOFTHEESTATEOF-=----,---DECEASED,THE SUM OF
Twenty-Two Thousand Five Hundred Ninety-Seven and 47/100--22,597.47----______'"($)DOLLARS
IN FULL OF THE AMOUNT AWARDED ME UNDER THE DECREE OF THE ORPHANS'COURT OF WASHINGTON COUNTY.PENNSYLVANIA MADE
63-70-577ATNO._
W ITNESS MY HAN0 AND SEAL THIS,_-----I.I_LZ__C
_<1.._,_DAY of_~A-'''~~o=,'--SL-i/~e.'_-~-.....L!1'___''__,;f5''''''-''.E.'"_'8'-+---19 7 e,
w".<S.~~__~,
Securi/i;es
Household goods adv.
Cash
W.8282
=884.94
3,505.25
22 5 7.47
~~,Paul R.Cummings ~
·)
NO.63.-,70-577
ORPHANS'COURT
~STATE OF,
Ethel A.Cummins,a/k/a
Miss Ethel A.Cummings,J
a/k/a Ethel Arcadia Cummings
DOCKET PAGE,_
RECEIPT
FROM
Paul R.'Cumming s
TO
.j
Mellon National Bank and Trust
Company,Executor
FILED 19__
.j
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IN T.I:lE MATTER OF Tr,tE EST~rE O~}Eth~l A.liummins,a/k7a Miss.~thel
A.Cummings,a/k/a Ethel Arcaaia
Cumming s DECEASED,
IN THE ORPHANS'COURT IN AND FOR WASHINGTON COUNTY,PENNA.
NO 63-70~577•--=..c=----'--'~=....L__'___
.)
KNOW ALL MEN BY THESE "PRESENTS,THAT
)
I ....)
We,Mary Lynn Cummings and DO,rothy Cummings
Executrices of the Estate of Clara Cummings,
a/k/a Clara E.Cummings
.,ExecutorDOHEREBYACKNOWLEDGETOHAVEREC~IVED FROM MELLON NATIONAL BANK AND TRUST COMPANY _
Ethel A.Cummins,a/k/a Miss Ethel A~Cummings,.
a/k/a Ethel Arcadia CummingsOFTHEESTATEOF~~~~.~.DECEASED,THE SUM OF
Twenty-Three Thousand Five Hundred Twenty-Eight and 01/109$23,528.0l-----lDOLLARs
IN FULL OF THE AMOUNT AWARDED ME UNDER THE DECREE OF THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLV
State of California
County of Los Angeles63-70-577
W ITNESS MY HAN0 AND SEAl.TH IS._2_4-,-,-t_h DAY oF_-JNr:00'::cv::-:::-e=-m::-::b-r::e,.,,.r-=-:::-=-~""==19 72E:Kecutrlces EstateofClara
Clara E .C'1".A)',u.......ing~
AT NO.~.
WITNESS ~g-~
Securities $19,007.28
Household goods adv.84.94
Cash 4,435.79
$23,528.01
W.I!I2B2
NO.-6'5-:-70-577-~'---------
ORPHANS'COURT
ESTATE OF
r
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Ethel A.Cummins,a /k/a
Miss Ethel A.Cummings,,.J
a/k/a Ethel Arcadia Cummings
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DOCKET PAGE--c-~_.:...
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RECEIPT
FROM
Mary Lyn:q.Cummings &Doroth
Cumrn.ings,Co-Executrices ,E stclte
of Clara Curn.rn.ings,.
TO'
Mellon National Bahk And T;"ust
Corn.pany,Executor
FILED 19__
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Ethel A~~uEri:~{ti:,o~l~Tl1Ji1~~<f"thel }~.CUIJUTIings,a/k/a Ethel Ar~'adiaumrnlng5,.DECEA'!'ED,
I
IN THE ORPHANS'COURT IN AND FOR WASHIN.GTON COUNTY.PENNA.
63-70-577NO._
,
I.
,).)
)
KNOW ALL MEN BY THESE PRESENTS.THAT I,DOROTHY C.CUMMINGS,
,")
ExecutorDOHEREBYACKNOWLEDGETOHAVERECE"'VED FROM MELLON NATIONAL BANK AND TRUST COMPANY _
Twenty-Two
Ethel'A.Cummins"a/k/a Miss Ethel A.Cummings,OF THE ESTATE OF__.=c:..=c=..='----=-_-=="__'----~___'''_____'____=:DECEASED.THE SUM OF
a/k/a Ethel Arcadi~Cummings
Thousand Five Hun~red Five-One and 95/100----($22,551.95----)DOLLARS
IN FULL OF THE AMOUNT AWARDED ME UNDER THE DECREE OF THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA MADE
63-70-577ATNO._
State of California
County of Los Angeles
24th November 72WITNESSMYHANDANDSEALTHIS~__DAY OF 19__•
W.8282
Securities
Household goods adv.
Cash
OFFICIAL
HARRIET UNN
NOTtl,RY PUBLiC-CALIFORNIA
LC'S ,liN::",Fe;(Jl "1
VlyCO;r:,~liSS~~i1 Expiresi'ug.5,1974
WITNESS-7~qt:£==-"""'::c.-=---K.LJA~-'-~-·-..:::-=:.=...-------
$19,007.28
84.94
3,459.73
Np,'b3':'70-S77
.l
ORt=-HANS'COURT
,1\
·ESTATE OF
Ethel A.Cummins,.a./k/a 1,1:1
Miss Ethel A.Cummlngs,.J
a/k/a Ethe,l Arcadia Cummings.!:1
,)
}
DOCKET PAGE I
RECEIPT
FROM
Dorothy C.Cummings
TO
)
.J
Mellon National Bank and Trust
Company,Executor
FILED 19__
,
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,J
..
IN THE MATTER OF THi:E?TATE OF }Ethel A.Cummins,a k/a Miss Ethe
A.Cummings,a/k/a Ethel Aircadia
Curp.mings DECEASED,
IN THE ORPHANS'COURT IN AND,FOR WASHINGTON COUNTY.PENNA..'
63-70-577NO._
."J , J
KNOW ALL MEN BY THESE PRESENTS.THAT_1----'---'_MA__R_Y__L~._C_U_MMIN_G_S--=--,'--'-_
ExecutorDOHEREBYACKNOWLEDGETOHAVERECELVEDFROMMELLONNATIONALBANKANDTRUSTCOMPANY-=..::...::..-.::::....:::c::....=-=-_
Ethel A.Cummins,a/k/a Miss Ethel A.Cummings,.I
a/k/a Ethel Arcadia CummingsOFTHEESTATEOF__-'----~___===_______;pECEASED.THE SUM OF
Twenty-Two Thou~and Five Hundred Ninety-Nine and 63/100--($22,599.63----)DOLLARS
IN FULL OF THE AMOUNT AWARDED ME UNDER THE DECREE OF THE ORPHANS'COURT OF WASHINGTON COUNTY.PENNSYLVANIA MADE
63-70-577
AT NO._State of California
County of Los Angeles
WITNESS MY HAND AND SEAL THIS_2_4_t_h DAY OF__N_o_v---=e--"m:..:.b---=e'-'r=--19~.
-----I:~~-_fi'+-~---'=:.-="'-''--'---'-------#-----~
$19,007.28 ~~SEAL84.94 H,L\RRiET DUNN
3,507.41 NOTARY PUBLIC-CALIFORNIA
$22,599.63 LOS !IN::::::LES COUNTYII"t',..~,->.'-~
WITNE55~~~
Securities
Household goods adv.
Cash
W.U82
.)
NO.63-70-577
}.J
.J
ORPtfANS'COURT
ESTATE OF
Ethel A~Cummins,a/k/a
Miss Ethel A.Cummings,
a/k/a Ethe'1 Arcadia Cummings
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DOCKET p~E:r,<.,:=-:-~f'>_,
Mary Lynn Cummings
TO
Mellon National Bank and Trust
Company,Executor
FILED 19_·_
../
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.EO ::3 :;E1"J!Ll f')1'..~1,1""I::}ll"'lr ("'i ,....,.~••'-r y:z5vrC~:1 \...~•...t'...~;,...,~~\J\.:,·d.l'._~~~I.
Wilshire Boulevard
3
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'1'01 CphOYt8 r li7e,,"J~-o90
4
'1 f:t·t;<'··l"'llrm for Ped:j.tlcn0J':5 ,..,._J......."',}
6
7
.ST.'\TE ff\~l;~~~;-j··-.f":"~:-~~':~~X ~EFEHEE
lSi:]CC~~C~~~b.~::C ~~,.~.~L~VP.RD .
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15
16
)
)
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)
.Deceased.~
U.::al.'l>I',«lI'~"""~...:::."it.;""'''-'''''__."",_·-.r<,:;:~''~_...~~__.--e.~~'''~''''~:41
p]~'rITION JTOH J):ECRJ~E
I
I
I
I
17
18 I
19 ~nat CLARA ETHEL CU!~INGS~
22
of the County of Los Angeles:Sta.te of
II
death
26
Thr;,.t petitionor,J!,L~RY 11'1TN CUHIHNGS and the gRid decedent
ax'e the 88Jne pc:r:'FJOnS named as Olmnrs as joint tenants of the per...
sonal })Y.'operty II cash savings accou.nts and ~Javings certificates de....
scribed as follows:
Ali>Westdale Savings &Loan Assoc o
...1.....
rI\
j Oi.ll't "tcl1crn.C
E'''11~·P;lT.CTj).PFY Hn.~,.l .....L:.IJ...J \.••_1.'1..-.1,.....v fJ i
ILt
'Llha.t upon the death of the said CI:ARA
·-J.
2
/'3
4
5
7 IV
.8 Ths;t D.ae:etii'lod.oopy of the cel'tlficate of dcw,"th of -ChI
.i
9 d8oear::Ga.,CL.td1h ETH]~L CU1<NINGS~lJ3 n:Vt~[whod.hereto as EZhiht"t "A"II
slid 1 s inco:r.poT'o.ted hercln.,by Y.'efo:t'cl1ce and lnc:,de a.part hCl'coL.
v
That thm:.'c i8 no procGs::ling pending in any Court 1n the
13 sta1';8 of California w-rlc::t'cin the a.moun t of inheri tance tax.,:i.f any\)
15 WIIEREPORE,peti t:lon0r praya that th1s pGtition be sed:;fOl
16 hearin.g and that not:tc e thG).:-eaf be glven as :requ.ircd.by lOoW'j;that
18 :tnhel'i.tance tax beoome paya.ble by reason of the death of CL!~RA l~rrH};j
19 Cm'lHINGS;that upon hearing f38,id petitlolllJ 8.decree-bn made B.nd
20
21
ontGred heroin decre(dng'tha't;OJ.JJ~PJ~ETHE1 CUE14INGS dies on
Ja.rnw.ry·~1 9 1972$and whereu.pon the inter'est of t.he said.dece8,sed
22 in tho pt":rsonal pl'opert:i..es held as a joint tenant termlnr-ted"
23
24
25
26
27
28
Dated:
(
4
5
the
I am the
above entitled.action;
Petitioner
I have read the foregoing FETI'l'ION
10 and knoT!the con-tent;:;tbel'E:ofj 8.nd.I certify ttw.t the Gar.oe is truc~I
11 of lily ovm kno\11edge~excopt as to those matters "VThi.ch are therein
12 Dt8.teG.upon my i.nfo::cm8.tiOi.l or belief,a:Qd.ns to tbose:matters I
13 ,oe1j.eve it to be true.
I C8Tt-ify (or dE::cl2.Tc),under'penalty of perjury s thu-t
15 the foregoing is true and correct c
16
17
18
19
20
21
22
23
24
25
26
27
28
:executed on
I~
DECEDIJIT
PEf60NAL
Of\III
STATE
REGISTRAR
B c.D.
___--'._..1
F.
--Jl/5'--
Form RCe-33
RESIDENT DECEDENT
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
COUNTY OF
.!
Washington
J
IMPORTANT:This return must be completed in detail and filed in duplicate,with will attached,with the
Register of Wills of the County where decedent resided;Return is due within one year after
date of death,unless an extension is granted by the Secretary of Revenue.(Section 703 of
the Inheritance and Estate Tax Act of 1961.)
IN THE MATTER OF TIlE ESTATE OF
_ _~~~~~~..~~!.1:~~.
(State full name pf decedent)
AFFIDAVIT OF
EXECUTOR
Late of .Washington county
State of :l7'~~!.~y.~~.l3.:}55'
County of W~::3.g:i.JI.g~.9.A _..
Arlie ~.~?~~..'.~~~.~.~?~~.~?~~.~~~.~?..l:l:~l3.:~.~.~~~:1?~~~~:r.:~~.~g9~~¥..
~of the estate of the above-named decedent being duly sworn,depose and say Eseeutor
Decedent cUed June..
(Month)
Name and address pf attprney or}
other authprized representative tp
Whom all correspondence should be
mailed.
..............M~:J"Jg:rt :N'a~~<?A~+:J?~?A4.~.:rtl.§~G(),rrr.p~.
s.Main st.&ChE:lI'E¥AyE:l~~yrfl,~l:1~:rlgi;()Il,~~~.
ExecutorThatassuch deponent is familiar with the affairs of said estate and the property con-
(~;x"cuw~
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
"'Mo11 "'n Ni:l.tional Bank &Trust Comnanv ~
Wa~hinP+.on Office A-2lQ Ethel A.Cummings
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 Commonweal th 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 le~~,1l~·tbe-de-eedent
at the time of death,whether in decedent's immediate possession,standing to dece~~&~yt~~~ks
of deposit,saVings banks,trust companies,or other institutions,whether individ ~'~~'I:n~~r:.or
any other person or persons giving also separately the accrued interest thereon,i~an,~aown to ~e ~~t
interest day prior to dece.dent's death in the case of savings banks,and to the dite ~decf<I;ent'~'d;;'~
in all other cases;all bonds,postal savings,treasury certificates or notes anc%,&ib~evidenc~.rofi!,1....
debtedness of the Uni ted St'ates to the decedent;all obligations,whether by stat\;~~'Ii~,gr:~~1}:;ttttrey
are designated as tax free,of the United States,or any state,or political subdi~l~ion_tliereof,'O-orof~~'S v"any foreign country,which are owned at the time of death;all wearing apparel,jewelryr~~llverware,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 bydec·..~dent,together with the fairl y estimated
market value thereof;all bonds and mortg8IIeS 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 ti~e 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 tntended to
take effect in possession or enjoyment at or after death,there is also attached to the schedule a co~y
of the deed,trust agreement or other instrument creating the trust.Ther.~is also set forth in said
schedule a list of all property,real and personal,.with its value,which passes at decedent's death by
virtue of the exercise by decedent,either individually,or jointly with another,or any power of appoint-
ment vested in dece.dent,either individually or jointly,by the will,deed,or other instrument of another,
with a copy ?f th~i~strument creating suc~power,attached ~o the schedule.
That Schedule D attached hereto and made part hereof sets forth the names and addresses of all
persons beneficially interested in this estate at the time of decedent's death,the nature of their res-
pective interests,their relationship,if any,to the decedent,together with the ages at the time of
decedent's death of all minors,annuitants and beneficiaries for life under decedent's Will.It also
contains a statement shoWing which of the beneficiaries named in the decedent's will,if any,died prior
to decedent,the dates of their death,their issue,and the relationship of such issue to the beneficiary.
That SChedule E attached hereto .and made a part hereof sets forth all property,real and per-
sonal,owned by the decedent jointly with another or others,including intangible,standing in the name
of the decedent and others,plus the date and place of record of instruments effecting the vestiture of
real estate and the date of acquisition of personalty,plus the name,address and relationship,if any,
of co-owners to the decedent.
That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts
and deductions claimed for and on behalf of this decedent's estate,including funeral expenses paid;
family exemption,where applicable;costs of administration of this estate;counsel fees and fudiciary's
commissions paid or to be paid;cost expended for burial trusts,tombstones or gravemarkers,and reli-
gious services,in consequence of the death of the decedent;debts and claims owing and lmpaid at time of
death;taxes accrued chargeable for period prior to decedent's death (except those allowed under Section
651 of the Inheritance and Estate Tax Act);together with a statement of collateral pledged for obliga-
tions,if any.It is agreed that the fiduciary will present proof of said claimed obligations upon re-
quest,that if the amount actually paid in settlement of any fee,commission or debt is less than the
estimated amount claiming and allowed,that the same will be reported to the Register of Wills,and that
the amount of tax assessed can be reassessed in accordance therewith.
That the totals of the appropriate columns in Schedules "A","B", "C","E",and "F"as directed therein,
have been carried forward and properly registered in the Summary.
--,-r~~:Mellon National Bank &Trust CSubseriblJdaud,,,",,,to to before me this //:)tJ ~a:ny
....,.,ii~,:d.;~f 19..·tL..··..1!:iiz:![:i-~us't·"(jmcer
...................................~~~.........................9..~~;i.A 9.:!1.r..~~.t.~C.h.~r..:r.Y.Ay.e -..
DOLORES"P.MEREDITH,Notary Public:(Street Number)
Washington,Washington County,Pa,Washington Pa.My Commission Expires ..L .
January 28,1975 (City M 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 (1-64).•
.COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "A"
REAL PROPERTY
Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece-
dent.Where property held as joint tenant or tenancy by entireties,report on Schedule liE".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 (1 )(2)(31
described by lot and block number,street and street number,together wi th DEPARTMENTageneraldescriptionoftheproperty,with a reference to the record of the ASSESSED VALUE VALUATION
conveyance by which the decedent took title;If a farm state number of a.FOR YEAR OF ESTIMATED CAUTIONcres;also statement of mortgage encumbrances upon each parcel at death DECEDENT'S MARKET VALUE (Do not writeofdecedent.Taxes,assessments,accrued Interest on mortgages,etc.,are DEATH In this space)to be listed on Schedule "FlO 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".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 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
Cash,Securities,Etc.per copy of
Inventory attached hereto:
Less:Lump Sum Social Security
Death Benefit
Extra-Testamentary Property:
258,101.95
254.70
UNIT ESTIMATED
VALUE MARKEr VALtJE
257,847.25
DEPARTMENT VALUATION
(Do not write in
this space)
I)$~000.00 m.v.Savings Bds.,Series H
$2,000.00 m.v.dated Sept.1953
1,000.00 m.~~dated Oct.1953
1,000.00 m.v~.,aated Apr.1955
$2,025.00 m.v •.Savings Bds.,Series E
$100.00 m.v.dated July,1943
100.00 m.v.dated Sept.1943
100.00 m.v.dated'Gct.,1943
200.00 m.v.dated Jan.,1944
100.00 m.v.dated Mar.1944
100.00 m.v.dated June·1944
100.00 m.v.dated JulY 1944
200.00 m.v.dated Nov.1948
100.0Om.v.dated June 1949
100.00 m.v.dated June 1950
500.00 m.v.dated Sept.1948
25.00 m.v.dated Dec.1944
300.00 m.v.dated Feb.1949
All the above Registered JointlY with
Mrs.Foss C.Peter (a/k/a)Mrs.Edward S.
Peter (Sister).
2,090.00
1,000.00
1,000.00
176.40
176.40
176.40
347.04
173.52
174.36
170.64
302.56
154.64
148.92
756.40
42.85
446.76
;;'ot!JO,otJ
/000.0 0
I&CJ{/,t!O
2)$2,000.00 m.v.Savings Bonds,Series H
$500.00 m.v.dated Dec.1953
500.00 m.v.dated Apr.1957
1,000.00 m.v.dated May 1~56
$150.00 m.v.Savings Bonds,Series E
$25.00 m~v.dated Feb.1944
25.00 m.v.dated Dec.1944
25.00 m.v.dated June 1944
25.00 m.v.dated Apr.1945
50.00 m.v.dated Dec.1942
Above Registered Jointly with Paul Richard
Cummings (Nephew)
500.00 SO{},(Jd
500.00 5'CJ (/•eJ(j
1,000.00 /tJeJd,(JO
43.38 'f3.3f
42.85 4.;<,tfS",I
43.59 /f3·5941.96 £//.96
91.72 C//,72
3)$2,000.00 m.v.Savings Bonds,Series H
$1,000.00 m.v.dated Sept.1953
1,000.00 m.v.dated,Oct.1953
.l,;arr~e9-.J!OrWa~_QInsertthistotalopposite"Personal Property",Schedule "B"in X X
the "As Reported"column on the last page of this return.
1,000.00
1,000.00
269,357.64
1,000,00
/,OtJO.tJd
--------------------------------------~
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 ~he 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,mortga?~s,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.
Above Registered Jointly with Miss Mary
Cummings (Niece)
4)$2,000.00 m.v.Savings Bonds,Series H
$1,000.00 m.v.dated Mar.'1954
1,000.00 m.v.dated Sept.1955
$225.00 m.v.'Savings Bonds,Series E
$100.00 m.v.dated Dec.1943
100.00 m.v.dated June 1943
25.00 m.v.dated Jan.1944
Above Registered Jointly with Miss Dorothy C.
Cummings (Niece)
5)$1000.00 m.v.Savings Bonds,Series H dated
May 1958
$1,075.00 m.v.Savings Bonds,Series E
$100.00 m.v.dated Aug.1943
100.00 m.v.dated Nov.1948
100.00·m~v.dated Dec.1948
200.00 m.v.dated Feb.1949
100.00 m.v.dated June 1950
50.00 m.v.dated June 1943
25.00 m.v.dated Dec.1941
125.00 m.v~dated May 1942
25.00 m.v.dated June 1942
225.00 m.v.dated Oct.1942
25.00 m~v;dated Sept.1943
Above Registered jointly with Edward C.
Peter (Nephew),
6)Mutual Benefit Life Insurance Company
Proceeds of Deposit Interest Income
Certificate No.E-38,653 payable to Foss C.
Peter
1,000.00
1,000.00
177.28
180.32
43.38
1,000.00
176.40
151.28
152.08
297.84
148.92
90.16
47.11
232.00
46.65
410.49
44.10
2,062.20
I,0 ()tJ,tJ d
II 0 (}(j,oel •
/77,2/'
/tfc'J,32 '
/I-,3.:JJ?•
/000.(}(),
/76,Lf.O·
/51,021'.
/S-<I oj?.
:297-?1'
I Litf'.~,;z .
9(J,16 '
?f7.II '
CJ3C:<,o()•
L./-b,6S-'
If I tJ .tf9 '4-£f./tJ 4
7)Mutual Benefit Life Insurance Company
Proceeds of Deposit Interest Income
Certificate No.E-52,846 ,.....",
~~..~~.~...~~
Insert this total opposite "Personal Property",Schedule "B"in X X 276,874.81
the "As Reported"column on the last page of this return.
RC0-35
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".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 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
Brought Forward
7)CONTINUED
Dorothy C.Cummings
Mary L.Cummings
Paul R.Cummings
Foss C.Peter
All taxes'to be paid by the Estate.
UNIT
VALUE
ESTIMATED
MARKEl'VALUE
276,874.81
557.28
557.:28
557.28
1,671.84
DEPARTMENT VALUATION
(Do not write in
this space)
S5726
5S7.2f'
557,2tP
/7 67j,/'4
Insert this total opposite "Personal Property",Schedule "B"in LVJ~LX X
the "As Reported"column on the last page of this return.
280,218.49
RCC-36
..
COMMONWEALTH 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 of his estate,without
receiving a valuable and adequate consideration therefor?(Answer yes or no)-..::N"-O-=--__
(2)Did decedent,within two years of death,transfer property from himself to himself and another or
others (including a spouse)in joint ownership?(Answer yes or no)N=O _
(3)If the answer to (1)or (2)above is in the affirmative state:
(a)Age of decedent at time of transfer ~__~_
(b)State of decedent's 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~Q~_
(a)Was there any possibility that the property transferred might return to transferer or his
estate or be subject to his power of disposition?(Answer yes or no)_
(b)What was the transferee's age at time of decedent's death?-----(5)Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration
therefor under which transferor expressly or impliedly reserves for his life or any period which does
not in fact end before his death:
(a)The possession or enjoyment of or the right to income from the property transferred?
(Answer yes or no)__N~Q~__
(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)_YE~~S~__
(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)__YES _
(9)If the answer to (8)above is in the affirmative,was the power to alter,amend,or revoke the inter-
est of the beneficiary reserved in the decedent alone or the decedent and others?
(Answer yes or no)_
NOTE 1:The answers to these questions should be supported by affidavit by the attending physician as
well as a copy of the death certificate.
NOTE 2:If answer to any of the above questions is yes,set forth below a description of the property
transferred,it's fair market value at date of death,dates of transfers and to whom transferred,with
relationship of transferees to decedent,if any.Submit copy of any trust deed or instrument,if trans-
fers are claimed to be non-taxable,also submit detailed statement of facts on which said claim is based.
NOTE 3:List applicable property below in manner in which provided in Schedules A,B,or E.
ITEM DESCRIPTION
Decedent created a Revocable Inter-Vivos Trust
with Mellon National Bank and Trust Company on
Nov.4,1968.Trust terminated at Settlor'$
death in favor of her Estate.
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.
RCC-37 _(-12-63')
COMl\1'ONWEALTH OF PENNSYYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
1 "
SCHEDULE "D"
BENEFICIARIES
(
h
.-
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFStatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARY
ave an interest,vested,contingent .or.other-are involved,set STATE YES IN ESTATE
wise,in estate)forth this fact.)OR NO BIRTH
Mary ~CUIlIlIIings Niece Yes 1/8th Residuary Estate
Los Angeles.California 90066.
--'.
~.•C 'P~t~l"".~.'...Y~~'1 /Rth 'R~!':d •~
Lorain,Ohio 44052
'P::ml Ri ('h~l"n ('I"mm;YlO'~~..YPf:'.1/8th Residuary Estate
--.T.ol"nntn Ohin 4~qh4
Clara Cummings Sister-in-law Yes 1/8th Residuary Estate
Los Angeles,California 90066
Dorothy Cummings Niece Yes 1/8th Residuary Estate
Los Angeles,California 90066
Foss C.Peter Sister Yes 18th Residuary Estate
Gnad Enhutten,Ohio 44629
,
,..
Deponent further says that all the above-named beneficiaries are living at this time except below:
NAME DATE OF DEATH RESIDENCE
OF THE
ESTATE OF
~IATTER OF THE APPRAISEMENT
I
Will
~
03-70-577!No..Year
Dr THE
>''ft,..
(Executor-Administrator
must complete "As
Reported"column #1.)
(')..,'i:l ~..,..,Cb Cb0II:>..,e:..'"::l '"'"'"0..,it'::l "'d..,e:....,
II:>'"0;.<'i:l 't:lII:>CbC'"..,..,
Cb 0 ~'t:l
t%j Cb..,
'"........'<II:>....Cb
..Ethel.A•..Cummings...
Deceased
REPORT AND APPRAISAL
Commonwealth of Pennsylvania
..Late of .
County of
Washington
'Washington enc:
~~>-~.-...-..0-<:W trJ en II "n n?"'?"'?"'
r)~>::::::::•-----...
~-E19 ~~~~
>-'"
''v'd "00 NO.L~:NIHS\,iili
.811/1,\.:10 }rjLS!~)3(1
()NIdVI'j '11 J S'SnH ~
:1\)
:()),0",.-:1\)+_.
:())
:."--:..j::"'
\.0'
'1\).())
:1 :0 1 ~:0'"0 Cb'-": I :1\)l":l ~:1-'0 ~()):4-:,C't:+c...
'D ---
//
~~/
~'~
~....
61 ~Ud 12d3S I L
f ~{.'I I,Il:'1.,*I },~j;
~~~~~~.....'...,>-~:,~:r.
:~:0 II "C II
~:.~.~~
<'::l'-J. ....~'""::'(§.II ".~.~.::l<'::
.""~•
c..
~:
Form RCC·1O DEDUCTIONS ALLOWED IN J..
THE SUM OF ............$l~8(fti.'O·~ICE OF THE STATEMENT OF DEBTS.
REGISTER OF WILLS ...~~?~WASHINGTON AND DEDUCTIONS
OF COUNTY
AND AGENT OF THE COMMONWIiiALTH (,3-7 0 -5 77 Register of WII'jJJ::f'.1 r
Ethel A.Washington,Pennsylvania
...
ESTATE OF CUITlITlings I....TE OF
DATE OF FII.ING APPRAISEMENT January 17,1972 D"'TE OF DEATH June I,1970
DATE NO.OF NAME OF P...YEE REM"'RKS "'MOUNTVOUCH""
1 IV
June 12 Washington County Reports:Ad ertising Grant of Letters 14 00
12 Observer-Reporter:Advertising Grant of Letters 14 00
1971 ~Jg~iter of Wills of Washington County,Pa.:Court cost;as folll ws:
Aug:.27 6 12 70 Grant of Letters 31.50
10/R/70 Eight;~hortCertificatI:>s 8.00
One Sort Certificate 1 00
~f~~f~l ~nrtjPrd cOPJA?f Will 1~:a8 60 001lnnvenr
AdaITl L.Sanders,Esquire:AU prneys'fee
July ;..','14 1/25/71 PayITlent on account $2,500.00
1/7/72 ParITlent on account 6,500.0U
7/14/72 Ba ance due 2,500.00 11,500 00
Mellon National Bank &Trust G t>.:GOITlpensation asTxecutor
14 17,/74/70 PaVITlent on account $3.000.00
17/27/71 ParITlent on account 6,000.00
7 '14 '72 Ba ance due 2.860.00 11,860 00
1970
AuQ'.24 Piatt Funeral HOITle:Funeral SE rvices 1,671 83
31 J.Paul Proudfit,M.D.:Profe siona1 services rendered 33 00
1 ( 1
Feb.17 Stevenson MeITloria1s:Grave ITl Itrker 235 00
1 tV
Julv 14 Marv L.Bradv:Ant.rent for 1=eriod 4/1/69 to 8/1/70 1 476 00
Nov.23 Co1uITlbia Ga s of Pa.,Inc.:SeI vices to 10/13 /70 ~22 97r.
1 '{l
Jan.26 West Penn Power Co.:Service:to 10/16/70 8 82
Mar.8 Internal Revenue Service:
9/28/70 Penalty tor und.erestll natlon 01 1';1 (1 .LnCOITle tax
Liabilitv $30.71
3/8/71 In70ITle Tax on protlts tor year en<llng
12 31/70 371.03
TncoITle '1'ax on,lncoITle c reulted to -Pnnopal:
for vear ending:12/31 70 120.48 ",522 22
R",n-';c:t-",...Af wnlc:of WashinQ'ton County Pa •.....
FilinQ'fee on First an Final Account 40 00
All security transactions are shpwn as net.Accountant requests
deduction for brokerage charges in the aITlount of 239 40
~.t»/-~I ?'V etO
I
(~26,697 24)1
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF Wa shington
I,Arlie W.Ott,Trust Officer,
..........Not~ry::,~ublic
•;';lORES P';."·::#':'Jr":-1.Notary Publ/!;
:8shing,;oni·\••"hl'~t0n County,Pa.
rViyCorT:ml~:...v"l fApir?')
January za.lslS
"t,·;.
'0'~'
ill::".c
A.Jf'oo-~
,.
1
,.
."
RCC-B1 (B-71)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
NOTICE OF FILING OF APPRAISEMENT
MELLON NATIONAL BANK &TRUST CO.
IN YOUR REPLY PLEASE
REFER TO 38-78-5
Inheritance Tax Division
J
In Re:Estate of E:...:...T~H:...:...E--=L=--=A.::....:.:....-..::C--=U...::..:M:::.:M=I.::..:N-=-G=-S _
'vASHINGTON County -File No.__6_3_-_7_o_-_5_7_7 _
You are hereby notified that the original
appraisement in the estate of Ethel A.Cumming~s'"7-_
has been filed in the office of the Register of Wills of 'vashington
County on January]7 ,19-.12,Said appraisement reflects the following
valuations:
Real Estate _
PersonaI P roperty__-.."2",,8,",,,0'--t,~2<...1l,,-,8LJ.L:4L9.L-_
T ransfers _
Jointly Owned _
Total =2~80~,2~1~8~.~4~9~__
As to such tax that is paid within three months from date of death,a five (5%)
percent discount is allowable.As to any tax that remains unpaid after nine (9)months
(fifteen months when death occurred from December 22,1965 to June 16,1971,inclusive;
and twelve months when death occurred prior to December 22,1965)from date of death,
interest at the rate of six (6%)percent per annum is charged.
Any party in interest who is aggrieved by an appraisement may appeal therefrom
as provided by law.
Date Jannary 17,1972 S;gn.d~J~
Title~4~
DATE OF DEATH:June 1,1970
Note:This is not a bill.
DATE OF DEATH_-=6_--=l:-.-~7~0_FILE NO.63 -70-577
RCC-39 (5-68)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
Estate of CUlvIMINGS,ETHEL
(Last Name)(First Name)
A.
(Initial)
SUMMARY
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Wjlshington
Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at
the values set forth opposite each item in the last column to the right in Schedules "A","B","C",and "E".
Dated:__J_a_n_u_a_r-.:Y'--1_7----'--,_1_9_7_2__
REPORT OF THE REGISTER OF WILLS
I,the undersigned duly elected Register of Wills in and for County,Pennsylvania,do respect-
fully report that I have allowed deductions in the amounts claimed by deponent,except as to those items where a greater or
lesser amount is set forth in the last column to the right in Schedule "F",which greater or lesser amount represents the sum
allowed as a deduction.
Dated:_
REGISTER OF WILLS
VALUE AS REAPPRAISED
$-------+--
No e
280 218 49280 218 49
VALUE AS REPORTED VALUE AS APPRAISED
$$-.."....",..",--==~--4~-
280 9
CLEAR VALUE OF ESTATE
INVENTORY
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
Joint -Held Property (Schedule E)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE F)
Valuation of life estates or
,._.t=
COMPUTATION OF TAXFORUSEOFREGISTERONLY
Tax on $~--
Tax on $---1__.
Tax on $-----------1--Tax on $---1__
Tax on $-----------l-+.__
Exemptions========l=====Total Estate ~__
TOTAL TAX
2%
6%
5%
$--------+---
$-------+--
$--------+---
$-------+--
$--------4--
$-----_----1._-
(*)As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
Less tax previously paid
BALANCE
Less 5%of tax if paid within
3 months after death ::::::::::::t==
BALANCE OF INHERITANCE TAX DUE $C
Add interest at rate of 6%from_____to $---J
AMOUNT OF ESTATE TAX ASSESSED $--~---IL-
Estate tax paid $--lL-
BALANCE DUE $-----JL-
Add interest at rate of 6%from t=
------tto-----$-------1'
TOTAL TAX BALANCE $-----~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 t...No.Administration
IN THE
year .
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
ETHEL A.CUMMINGS
Deceased
Late of .
County of
WASHINGTON
WASHINGTON
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
,~
Punn RCC-2
...
<>-•DEPAR.TMEl'~T OF REVENUE....~
BUREAU OF COUNTY COLLECTIONS
HARRISBURG.PENNA.17127
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE J.~.~1l:.~r.y J..7....!!.~.7.~.
COUNTY W.~.~.P.:!.I.?:K~..'?~..~
FILE NO...§..~.:.?.9..:.?...?.?..
Whereas,~.~.h.~J A.:..~9..~.~.~.~g.~~.I.~.I.~late of W~.~.h~~.Kt..~.~.
in the County of Wa..shin.gt..Q.n Commonwealth of Pennsylvania,having died on
the l t.h.day of J..y..n.~19 7..9..,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,Mad.ge F.inne.y ,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 AppraisementDescriptionofAssetValuesMadefo,'Inheritance
Tax Purpoles
$
PERSONALTY:..
Bee copy of Schedule TlBTl attached to appraisement 280,218 49
Total ~§Q,218 49
Having been duly sworn according to law,I do here y certify that the above appraisement is made in con-
formity with law on thisLZ~dsyof ..........••·.•••.••••••·.2~~~~.~~-<.....
c>?~f~-~:.
···········~····· ··~····..(N~;;;b··..·~d..·St~;~t;····.
.........................,Penna.
),
,l~'"•
RESIDENT INHERITANCE TAX APPRAISEMENT~~.)
i i..
"',r....',J PIA \7 j',.1 _L
WASHINGTON County
V4 t~~~~·
;, I .''.L'~HJ\\N0
,..R OF WilLS
~TONCO.,PA.
Estate of
ETHEL A.CUMMINGS·
Deceased.
Late of
WASHINGTON
Date of Death June 1,1970,-..........................................................•
Appraiunieilt Docket Vol.38,~.
Page,".78.~.5 "No 6..3.~.7..0.~.5.7.7 ..
Filed in Register's Office,J.an l.7..,19..72
Amount of tax due,$.
DEPARIMENT OF REVENUE
Received,
Examined and Approved,.
Wrote abo.ut Appmisement,.
Appeal ft-om Appraisement,: .
Entered and charged,,..
}
\
JI
I
I
DATE October.2,1970
.'.
APPLICATION (MUST BE FILED IN TRIPLICATE)
TO THE PENNSYLVANIA DEPARTMENT OF REVENUE:
Application is hereby made for cOrlsent to the transfer of the following securities of a Pennsylvania
Corporation or a Notional Banking Association located in Pennsylvaliia:
RCC-72 (9-68)
CQMMONWEALTH OF PENNSYLVANIA
'DEPARTMENT OF REVENUE
BUREAU J)F COUNTY COLLECTIONS
(at ?Sh8.Fe~__(b).JONES &LAUGHLINS~EE1.~Q_RPORATION .__(c)__C;:..;O=MM:::.:;;.;...;ON:--..__._
(NOTE:Ihdescribing securities enter in (a),eb()(e,either the number of shares of stock or the face amount of
registered bonds,in (b),the nemeof the issuing company and in (c)the class of stock or thestoted interest rate
and maturity date of registered bonds.)
ISSUED ON 3/12/69 ,and having a iOTAl MARKET VAilUE OF $__30_._0_0.__~_
(Oato)
osof the dote of death of the decedent,ETHEL A.CUMMINGS
(Name of Decedent)
JUNE 1,1970,on _
(Date of death)
(County)(State)
who was late of .48 SO~!:FORR~ST,_A~V....:.E-,--N_U....,E__W_A,_S_H_IN_GT__O_N W_A~S~H..;..IN_G_T~O_N P_E_N_NS_YL__V_A_N_IA~.~__
(Street and Number)(Post Office)
Th .... d f II MISS ETHEL A.CUMMINGSesecuntlesarereglstere.as 0,.ows:_~_.__~_.
(Nome or names in which certificates are registered)
POST OFFICE BOX 926
~RN:i:i~)MELLON NATIONAL BANK AND TRUST COMPANY PIT.TSBURGHPENNSYLVANIA 15230
EXECUTOR r---'-'-'.--("j;l~n;e)~·-··'----~---------'---·-----MELLON NM'cfj{j~L BANK AND TRtS t COMPANY
NAME OF APPLlCANT~~~CUTQL~§1:~1~_OF ETHEL A.CUMMI~GS,DECO
.'..POST OFFICE BOX 926
COUNTY FILE NUMBER~3"7.0"577...ADDRESS OF APPLlCANr'm~ru&J~...utiNSYi.&.l\lULl125~23illO_
~ame 'BUREAU FILE NUMBER __._...SIGNATUR E OF APPLICANT _.-t-J~i\trtfiTrrt:i~~~:ur-e:---
NOTICE:IF YOU FAIL TO PROPERLY F=ILL IN ANY PORTION OF THIS APP ICATION,IT WILL N
CONSIDERED COMPLETE AND WILL BE RETURNeD TO YOU FOR COMPLETION.
----------_::....~-~.-.-=~_:=::.-..__:--==-.:-._--~-.,_.-_-:-_..._--------...:---------===-,._-_._----_._--_.-.,,=:::::::::::-.....:.:.:::_..-=-
COMMONWEALTH OF PENNSYLVANIA -DEPARTMENT OF REVENUE
CONSENT TO TRANSFER SECURITIES "DATE Oct.5th.1970
I hereby con.sent to the transfer of the above securities now registered in theilame of the aforesaid
Decedent and waive the filing of a certificate certifying to the payment of the transfer inheritance tax to which
the property of said Decedent is mode subject pursuant to the provisions of the ACt of June 20;1919,P.L.521,
as amended and the Act of June 15,1961,P.L.373,as amended.This is also inoccordance with the provisions
of the Act of April 9,1929;P.L.343.
This Consent to Transfer the herein d'escribed property operates only in reference to the estate of the
above-named Decedent.
"
(Signature)
Register of Wills Washington
e Secretory of Revenue
~~6y __·
(County)
~(,oJ
~
J!'"~~:=.:.l:
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..'.;
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_..'_.....:.._.-"------"0)','•,,',".
DATE.Sep.tetnbef ,15 '-..!~,~?
/.''·."~·"1~~
JuNE 1,1970''+,".',"on --::-__--'"-:................:..'
(Date of death)
APPLICATION (MUST BE FILED IN TRIPLICATE)
TO THE PENNSYLVANIA DEPARTMENT OF REVENUE:
Appl icotion is hereby mode for consent to the transfer of the following securities ofaPennsyl~onid'd~,
CorporatlOl'l or a National Banking Assoclafion located in P~lOnsylvaliio:"."
ISSUED ON .JUNE 20,1968,and having 0 TOTAL MARKET VAilUE OF $-,,-_2_9_,._25_~_..-;..__-,-
(Date)
as of the date of death of the decedent,ETHEL A.CUMMINGS
(Name of Decedent)
(0)2 SHARES (b)JONES &LAUGHLIN STEEL CORPORATION (c),COMMON STOCK .'",',"I
(NOTE~-t'n describing securities enter in (0),ab Ole,either the number of shares of $·tack Or the,face amount of::'
registered bonds,in (b),the name of the issuing company and in (c)the doss of stock or thestohtddnterestrate:<
and maturity date of registered bonds.),'.'/
.,
RCC·'7Z(U-~8)
.",CoMMONWEALTHOt:Pf!~~N$~"~VANIA APPLICA tiONFOR AND CONSENT
:"'.DEPARTMENT Ort'lia.iVENUE TO TRANSFER SECURITIES
BUREAU OF COUNTY COLLECTIONS REGISTERED IN THE NAME"I;":"~~OF A RESIDENT DECEDENT
_..__~~,,-.;..~.....o-_,~_""",~,__w~_,.,~"""__""",,,,,-:,_,,,.__,,_'''''....._.........~,__........"_.....J",;.........._,..,,,''-_.................,--.,__~'.......__,"..,__._.,.,-..;••_............_.__~_....~,
(State),(County)(Post Office)
,'
WASHINGTON WASHINGTON PENNSYLVANIA 1.5301,------------~----------~--'''''''',',,-,'."'"
ADD RESS OF APP LI CANT;.;,;,.,·..EPcrs1~f1h.-UNNSY~tUA..:..:-J~m
(Name or names In which certificates are reglst.red)
P.O.BOX 926
MELLON NATIONAL BANK AND TRUST COMPANY PITTSBURGH,PENNSYLVANIA 15230".
,(Nome)MELLON NATIONAL BANK AND TRUWress)COMPANY,EXECUT,Ol'£STATa'l
NAME OF APPLICANT OF mEL A.'CUMMINGS .DECWED...·,,',"I;:
P.O.BOX 926 "
who was late oL 48'SOUTH FORREST AVENUE
(Street and Number)
The securities are registered as follows:~M_I_S_S_ETH_E_L_A__~IN_G_S ~~~~
ti·'-\;,,'
~)
EXECUTOR )
~:"i,
f;,t'~
BUREAU FILE NUMBER Same SIGNATURE OF APPLICANT '"_"p
NOTICE:IF YOU FAIL TO PROPERLY FILLIN ANY PORTION OF THiS AP ICATION,IT WILL NOT,aE<.f\'R"'C~~rk:rf
CONSIDERED COMPLETE AND WILL BE RETURNED TO YOU FOR COMPLETION."',','.",',-.';/,&~,
.<"',"'"
COUNTY FILE NUMBER 63-70-577
--
COMMONWEALTH OF PENNSYLVANIA -DEPARTMENT OF REVENUE
CONSENT TO TRANSFER SECURITIES DATE Sept.16th•..1 wto
I hereby consent to the transfer of the above securities now registered in the name of the ~foresoid !",'/~~:.
Decedent and waive the filing of a certificate certifying to the payment of the transfer inheritance tax to which
the property of said Decedent is made subject pursuant to the provisions of the Act of June 20,'1919;P.L.'521,
as amended and the Act of June 15,1961,P.L.373,as amended.This is also in accordance with the provisions
of the Act of April 9,1929,P.L.343.
This Consent to Transfer the herein described property operates only in reference to the estate of th~
above-named Decedent.
.:~,\
,.'
Wa shing~,ton:,
Secretary of Reve~'"""
t7/?~'By~--v-~..r.c..!!:'-
(Signature),Register of Wills
,
'I
--...
MELLON NATIONAL BANK AND TRUST COMPANY
MELLON SQUARE
PITTSBURGH,PENNSYLVANIA 15230
September 15,1970
Department of Revenue
Harrisburg
Pennsylvania
Estate of
Gentlemen:
Ethel A.Cummings,deceased
.,;
~
1
Please be advised that this company is acting as executor of the estate of
Ethel A.Cummings,who died June 1,1970,a resident of Washington County.
The executor 1s desirous of securing waivers in order that Pennsylvania
stocks and bonds,if any,may be sold when necessary.The estate is not
yet in 8 position to fUe the Pennsylvania Inheritance Tax Return.We
hereby certify that the proper forms will be filed in due course,and
whatever Pennsylvania Inheritance and Estate Tax is ultimately found to
be due will be paid.
Therefore,it is requested that waivers be issued in accordance with
the attached applications.
If requested by the Department of Revenue,the fiduciary will file its
bond in a form satisfactory to the Department of Revenue.
Very truly yours,
MELLON NATIONAL BANK AND TRUST COMPANY
J.F~
Authorized Signature
Ene.
JRC:dms
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