HomeMy WebLinkAboutOC1970-0792 - ESTATE OF HURWITZPETITION SUR AUDIT
IN THE ORPHANS'COURT OF WASHINGTON COUNTY
ANCILLARY ADMINISTRATION -FOR A NON RESIDENT
-..._',
Testate Form J
Estate of...J.~§.~p.h..M~..B~EYY.~~~......~I~!~_.J~_i?_~Pk1:.....__
Hurwitz
Deceased
N 63-70-7920 _ __.,_.
.Q!J?!..N.!Q.'!r._A~_._ _._,
Date of Date of
Decedent's death..Ap..:r.U..L .J.~.R~.,.__._Grant of Letters.._.A~.@~1 J.?,..J~.7.9._
This is the _..~~~~~..~~~..~~E..~~account fi led in this estate
If there have been former accounts filed in this estate,list file number or number and term._.
Domiciliary State -Louisiana
Election to take
Under or Against will.(cross out one)
Date Election Place of;
Filed _Record '~___ .
Name of surviving spouse ~.Y.:9:__M R~.:rw:~1~._.._.._.._ __._._.___.__~_.._._.._.__._.._ _.._ _.._ _ _.._..
List issue,where material:
.,
Did decedent marry after execution of will?(indicate)~~No.Any children born after execution of will?{indicate}
~No.If answer yes,name them __ ______. .___ _.
..............-_-__-_- --__-_-__~~.
Leg,atees
Eva Goldblum Hurwitz
Marc L.Hurwitz
Mrs.Geraldine Hurwitz
Schottenstein
Mrs.Lorraine Hurwitz
Greenblott
Relationship
Wife
Son
Daughter
Daughter
Interest Fiduciary,if deceased or not sui juris
Sui juris
Fiduciary
Sui juris
Sui juris
List,if exceptions to above:
None
If pattiar intestacy,'give facts:
None
Adeemed':Revoked:Lapsed:Abated:Give Cause:
Notice to interested parties.Have all parties,having either vested or contingent interests and all crediors entitled
to notice (Court Rule No.9 para-;Jraph C:Section 6:Subdivision c)received written notice of the filing of the account
and of call of audit?Ye·s.::Wo.
If any exception give cause:__.
File copy of Notice
and date of mailing M9:r.~.J:!:.~.t..J.~1J..·,.
Is estate subject to the filing of a Federal Estate Tax Return?EU~.<;l.J:~Y..9.9.mA~~U~ry..~.~~~}J:t;I'~~C .
Actual payment made on Pennsylvania Transfer Inheritance Tax,Amount $N5?1);~_.__.
If the Will makes any portion of estate subject to a 'life-estate,give name and birth date of life tenant .
Not applicable..._--_-..-__..__.._-- ---.-----_---_--..--_.
Give Names and addresses of all unpaid creditors who are legally entitled to notice,together with the amounts
of such claims;state whether they are admitted to be correct;and whether the claim is denied.
The only unpaid creditor would be the Commonwealth of Pennsylvania,Department of
Revenue for inheritance tax.This has not been paid since there is a dispute on the market
value of the only asset in the estate in Pennsylvania.A protest has been filed and no
decision hasb.:En returned by the Protest Board.
Give reference to such parts of the will as require interpretation by the Court;a reference to all questions re-
quiring ac:!judica:tion,and a statement of any other (a~cts deemed necessary for the preparation of the adjudication:
Balance for distribution per account,
Itemize any additional debits not shown by acccunt:$.§.~...}~.?~.~.?_-----_.._---_.
Distributed to domiciliary executrix -
Total additional debits (Add)
Itemize any additional credits not shown by account:
'!
$60,000.00
Cf1\~Q.._~
''/:28.58 )Balance for distribution '"./r;.-_.~"'..~.~.~?JL _
If balance for distribution is not in cash,list each item held in kind,giving appraised VaIU~(er...distr.ibuti~IUe);
Total additional credits (Subtract)
Balance is in cash
......"
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If Family.Exemption claimed by Petition,give place of Record:N9~t.c.l.q.jm~J;l.._.______ _ .
If F '1 E ..I'd d"I'h'db'f CI'Not claimedamiyxemptlonIScalmeatauIt,give name,re atlons Ip an aSls or alm:_.
List any advancement or distribution on account that has been made,and nature and amount of same:
~60,000.00 distributed to domiciliary executrix
Suggested distribution of balance shown,both as to principal and income,lattach'ing signed and itemized elections
,to take in kind if balance is not in cosh:residuary shares being stated in proportions:
.After reserving sufficient amount to pay the Pennsylvania Inheritance Tax balance should be
distributed to Eva M.Hurwitz,domiciliary executrix.
COUNTY OF WASHINGTON,55:
COMMONWEALTH OF PENNSYLVANIA.
The above named Fiduciary or"representative thereof,
And your petitioner will ever pray,etc.
...............................................................................................................................~..
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being duly ~W9.:r..n.doth depose and say
that the facts set forth in the foregoing petition are true
to the best of ~~?..__._.._._knowledge and belief.
.............~~~.~.~~".-_..to and subscribed before
~'~
me this..a<..~..'day of..,~~~.~
Mary Jane Smith,Notary Public
Washington,Washington COiJnty,Pa.
My Commission Expires
February 28,1973
.-
).-
JOSEPH M.HURWITZEstateof _
a/k/a JOSEl?H;HURWITZ
u
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No.63-70-792
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Deceased
Fjduciary M.§..r.~..~.!••.H.ldr.F:~.t~.
A..9.!P.-in-!~tr.~t9.r...:p:.~.·.N.·..Q:_T!.A_·...._...._....
PETITION SUR AUDIT
FROM WHERE DECEDENT LEFT A WILL
Counsel of Fiduciary will submit herewith the
following,in conformity with Court Rules
adopted effective December 3,1951,being
rule No.9:paragraph b-c;and divisions
thereof:shown on pages 23-24.
1.Written praecipes of all Counsel in the
case.
2.Copy of order appointing Guardian ad
litem,if pertinent.
~3.Copy of Order appointing Trustee ad
litem,if pertinent.
4.Proof of service of above.
3.Letters Testamentary or Administration
C.T.A.or 'an attest copy of Will.
6.Copy of inventory and appraisement.
7.Proof of advertisement of grant of letters
if not filed with account.
8.Certificate of liens in case any of the
funds for distribution are from judicial
sale of real estate.
9.Signed and itemized elections if any
distribution in kind.
10.Copy of Federal Estate Tax return if es-
tate is subject thereto.
PEACOCK,KELLER,YOHE &DAY............-......----------...-._----.---_..__.-..----------._---....._------_.
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Attorney
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COURT OF COMMON PLEAS OF WASHINGTON COUNTY
ORPHANS'COURT DIVISION
In Re:
ESTATE OF
JOSEPH HURWITZ
(
)
(No.(;:1-70 -ZR-:2--
)
(
PETITION OF ADMINISTRATOR',D.B.N.C.T.A.
FOR FIXING ADDITIONAL SECURITY BEFORE RECEIVING
PROCEEDS OF REAL ESTATE
TO THE HONORABLE P.V.MARINO:
AND NOW,this _.,.../...:::.7/day of August,1970,comes the
Administrator,D.B.N.C.T.A.of the Estate of Joseph Hurwitz,deceased,
Marc L.Hurwitz,and through his attorneys alleges as follows:
1.The Petitioner is Marc L.Hurwitz,who was granted ancillary
letters D.B.N.C.T.A.with reference to the above estate by the Register of
Wills of Washington County,Pen~sylvania,on the Ij.,;td;.;of August,1970.
2.The Petitioner is a resident of New Orleans,Louisiana,whose
exact mailing address is 6401 Fontainbleau Drive,New Orleans,Louisiana.
3.Proof of the appointment of Eva M.Hurwitz as Executrix of th
Estate of Joseph Hurwitz;deceased,in the Civil District Court of the Parish
of Orleans,State of Louisiana,is evidenced by the records submitted under
seal to the Register of Wills Office of Washington County,Pennsylvania,for
filing.
4.The said Eva M.Hurwitz renounced her right to serve as
Executrix or Administratrix in the State of Pennsylvania :and your Petitioner
Marc L.Hurwitz was granted ancillary letters.
5.The decedent Joseph Hurwitz at the time of his death on April
1,1965 was an owner of an undi vided 1/5th interest in the certain tract of
real estate situate in the Seventh Ward,City of Washington,Washington Count ,
Pennsylvania,more specifically described in Exhibit "A"and made a part her -
of.
(
6.There was no other realty or personalty owned by the decedent
at the time of his death situate in the State of Pennsylvania.
7.This Order Italian Sons and Daughters of America Alpine Star
of Italy No.9,a non-profit corporation organized and existing under the laws
of the Com.monwealth of Pennsylvania and having its principal place of busines
in the City of Washington,Washington County,Pennsylvania,has agreed to
buy the premises for a total sum of Four Hundred Ten Thousand and no/lOa
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($410,000.00)Dollars,and the fractional share (1/5)payable to the Estate
of Joseph Hurwitz amounts to the sum of Eighty-two Thousand and no/lOa
($82,000.00)Dollars.
8.The Petitioner at the time of the grant of ancillary letters was
required to post bond in the amount of Two Thousand and no/lOa ($2,000.00)
Dollars with the U.S.Fidelity and Guaranty Company as surety.
9.There·is a rr;.ortgage.indexed against the premises described
in Exhibit A to the Northwestern Mutual Life Insurance Company which will
be paid off upon consummation on the'sale of premises described in Exhibit.,
A.
10.The only other unpaid debts of the estate are the administrati
costs and any inheritance tax due and payable as far as Pennsylvania is con-
cerned.
11.The proceedings with regard to the Estate of Joseph Hurwitz
in the State of Louisiana have been closed.
12.The Petitioner requests the court pursuant to section 541 of
the Fiduciaries Act of April 18,1949,P.L.512,20 P.S.§320.541,to fix
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the amount of additional security tefore he'may r.eceive the proceeds from the
sale of the real estate above described.
PEA 1'_~E(i~~YORE &DAY
By ~
Atta eys for the~et'itioner,
Local Counsel L
HARRY B.KELLEHER,ESQUIRE
Louisiana Counsel
1800 National Bank of Commerce Building
New Orleans,Louisiana 70112
STATE OF PENNSYLVANIA
COUNTY OF WASHINGTON
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)SS:
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Before me,the undersigned authority personally appeared MARC L.
HURWITZ,who,being duly sworn according to law,deposes and says that the
facts set forth in the foregoing Petition of Administrator to Fix Bond,etc.,
are true and correct as he verily believes.
Sworn to and subscribed
before me this /.:<~ay of
Mary Jane Smith,Notary Public a.
Washington,Washington c~unty,p
My Commission ExpIres..february 28,1973
n...
EXHIBIT'A"
ALL the undivided II 5t.:1s interest in ALL that certain tract or
piece of land situate in the Seventh Ward of the City of Washington (formerly
Canton Township).,.Couil;lyof Washington and Commonwealth of Pennsylvania,
bounded and described as follows according to print of survey made by
William G.Wylie,Registered Engheer,on September 13,1957,as revised
March 6,1958.
BEGINNING at the point of intersection of the northwesterly line 0
Factory Way,thirty feet wide,with the southwesterly line of Jefferson Avenue,
fifty feet wide;thence along the southwesterly line of Jefferson Avenue,North
41 °51'West a dis'tance of 319.0 feet to an iron pipe;thence South 47°55'West
a distance of 273.67 feet to an iron pipe on the northeasterly line of Chartiers
Street,thence along the northeasterly-line of Chartiers Street,South 40°34'
East a distance of 283.50 feet to an :ron pipe on the northwesterly line of said
I ..•
Factory Way;thence along the northw'esterly line of Factory Way,North 55°
10'East a distance of 282.03 feet to a point,the place 6f beginning.
UPON which is erected a one'story brick building used as an
A &P Supermarket.
.~
COURT OF COMMON PLEAS OF WASHINGTON COUNTY
ORPHANS'COURT DIVISION
In Re:
ESTATE OF
JOSEPH HURWITZ'
(
)
(No.t j -7 0 ~7 f~
)
(
ORDER
CZ
AND NOW,this 4ctay of'Aug~st,1970,in consideration of
the facts alleged in the foregoing Petition,the Petitioner is authorized to
make the con~veyance of the real estate described in Exhibit "A"and is further
ORDERED and DIRECTED that he may receive the proceeds from the sale of
the property described upon posting of additional security in the amount of
ADDITIONAL BOND.
AND NOW,AUGUST 12,1970,ADDITIONAL BOND of MARC L.HURWITZ,as
PRINCIPAL,and UNITED STATES FIDELITY AND GUARANTY COMPANY,AS
SURETY,in the sum of $20,QOO.00,APPPROVED AND ORDERED FlIED.
(See Bond filed with Lettef\~~DBNCTA.)~?h~
RUSSELL MARINO,
CLERK O.C.Dr V1N•
~---"1 ---_..._-----------------------------,-----------,--------------------~-------------------------------------------------------
COURT OF COMMON PLEAS OF
WASHINGTON COUNTY
ORPHA-NSJC0URTDfVISION
No.(;~-7 d'-*7 £/2---J
IN RE:
ESTATE OF
JOSEPH HURWITZ
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PETITION OF ADMINISTRATOR.
D.B.N.C.T.A.FOR FIXING
ADDITIONAL SECURITY BEFORE
~S1FfF~rNG PROCEEDS OF REALI
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LAW OFFICES
PEACOCK,KEl.l.ER,YOHE a DAY
E.·,CT DE,',u DUILlJlI......
68-70 EAST BEAU STREET
/WA;';T:~~;'1pf
..Affilluuit (0f txr~;~r-ll~bitrutnr J
LOUISIANA
t;tntr nf ~M~~55:
C!1ouuty nf Bnn~iugtou \,.
P all b f ',h d . d h'Notary"Public . d f 'dersony e or.e me,t .e un erslgne aut orlty,a In an or Sal
County and State,appeared M.~r..c L.,H1I.r.Y.l.it.~who,being duly
sworn according'to law,deposes and says that he is the ~ut»i{~i{administrator of the estate of
..............J:Q§.~f.B:RY.gw.rr.?deceased,that the foregoing schedules constitute a
complete inventory and appraisement of the real and personal estate of J.Q.s..~;eH ..HJJ.R:wl:r.Z :,
deceased,except real estate outside the Commonwealth of Pennsylvania;that the figures opposite each item
of real and personal estate in the foregoing schedules are determined and stated by the undersigned to
be the fair value of said items as of the date of the decedent's death,based upon a just appraisement of each
item made by the above named:Elmoomrx Ad~~ator..
day oS~I.J...a ~'~~.:.~~~;;~:E:.thi,:L _....
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ALBERT ,H.HANEMANN,JR.A DITIONAL INSTRUCTIONS
Notary PUb~~risbof Orleans,State of La.My ,oW~q!ga¥dJlWiB.filed within three months after appointment of personal representative.
.sp.pplemental inventory must be filed within thirty days of discovery of additional assets.
3.1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Copies and 2 RCRI-SS,
Over $10,000,including Copy of Will;1 Original and S Copies and 2 RCRI-SS,Over $50,000,in-
cluding Copy of Will and copy of Federal Estate Tax Return.
REFERENCE FOR ADDITIONAL COPY
Act of 1947 P.L.51S Sec.5.2,72 P.S.4844.2
lIutttutnry nub !\pprnistmtut of the goods and chattels,rights and credits which
were of J:2.?.~p.h..R~r.:w.:~t:~late of §t?:!.~2.f..!1g.~~.?.~~P.:~.
~~~,taken and made in conformity with the above affidavit.
DOLLARS CENTS
PERSONALTY :NONE IN PENNSYLVANIA
REALTY:
An undivided 1 15th interest in the property descriBed in
Exhibit A attached hereto.Value calculated as follows:y
Market value entire interest $254,600.00
,,
Mortgage:Northwestern Mutual Life
Insurance Company -Unpaid balance
as of date of death 144,600.00
Net Value of the entire property as of
April 1,'1965 110,000.00
Decedent's share 1/5th $22,000.00
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ALL the undivided 1/5ths interest in ALL that certain tract or piece
of land situate in the Seventh Ward of the City of Washington (formerly Can-
ton Township)County of Washington and Commonwealth of Pennsylvania,
bounded and described as follows according to print of survey made by
William G.Wylie,Registered Engineer,on September 13,1957,as revised
March 6,1958.
BEGINNING at the point of ir:tersection of the northwesterly line of
Factory Way,thirty feet wide,Wit;1 the southwesterly line of Jefferson Ave-
nue,fifty feet wide;thence along tte southwesterly line of Jefferson Avenue,
North 41 °51 f West a distance of 31 ~L 0 feet to an iron pipe;thence South 47°
55 t West a distance of 273.67 feet tJ an iron pipe on the northeasterly line
of Chartiers Street,thence along the northeasterly line of Chartiers Street,
South 40°34'East a distance of 283.50 feet to an iron pipe on the north-
t
westerlyline of said Jf~ctory Way;thence along the northwesterly line of
Factory Way,North 55°la'East a distance of 282.03 feet to a point,the
place of beginning.
UPON which is erected a one Etory brick building used as an A &P
Supermarket.
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COURT OF COMMON PLEAS OF W16HINGTON COUNTY
ORPHANS'COURT DIVISION
FIRST AND FINAL AC COUNT OF MARC L.HURWITZ,
ADMINISTRATOR,D.B.N,C.T.A.OF THE ESTA TE OF
JOSEPH M.HURWITZ,A /K '/A JOSEPH HURWITZ
No.6:3 -''''0-792
SUMNLl\RY
SCHEDULE A
REALTY -PRINCIPAL
,.Receipts,Page 2
Disbursements,Page 2
Balance -Realty -Prir_cipal
Balance consists of cash
$68,778.04
3,449.50
$65,328.54
.,
First and Final Account of Marc L.Hurwitz,Administrator,D.B.N.C.T.A.
of the Estate of Joseph M.Hurw~tz,also known as Jeseph Hurwitz
SCHEDULE A
REALTY'-PRINCIPAL
RECEI?TS
Inventory and Appraisement as filed
Gain on sale of real estate per settlement
sheet attached
Total Receipts
SCHEDULE A
REALTY -?RINCIPAL
DISBURSEMENTS
Administrative expenses:
Russell Marino,Register -Grant:of Letters of Administration
F.J.Buckley Agency -Administr.ator's Bond -Premium
Washingtr:m County Reports -Advertising Grant of Letters
Observer Publishing Company -Advertising Grant of Letters
Russell Marino,.Register -Short Certificate
Russell Marino,Register -Filing Inventory and Appraisement
Russell Marino,Register -Filing Account
Mary Jane Smith -Notary
Peacock,Keller,Yohe &Day -Attorneys fee
Marc L.Hurwitz -Administrator Travel
Total Disbursements
-2-
$22,000.00
46,778.04
$68,778.04
21.00
120.00
14.00
14.00
1.00
10.50
17.00
2.00
3,000.00
250.00
3,449.50
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FINAL SETTLEMENT'SHEET
PART II
BUYER -SELLER SETTLEMENT
Selling Price
Down payment
Balance due at closing•
Less:
1%Realty transfer tax 4,100.00
1%City of Washington Transfer Tax 4,100.00
New Balance
Add:
Buyer's share 1970 real estate taxes
using September 1 as closing date
Net payable at closing
.PROPOSED DISBURSEMENTS
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$410,000.00
5,000.00
$405,0,00.00
8,200.00
$396,800.00
1,505.00
.$398,305.00'
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,,.".",'".Mortgage Northwestern Mutual Life Insurance Company 34,624.79
·":.'
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.'-.'.Peacock,Keller,Yohe &Day -Legal services 1,000.00
Brokerage commission to John Abajace@6 1/20/0
26,650.00
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Less:Down payment retained by
John Abajace
Less:Charge John Abajace Real
Estate Broker
5,000.00
2,860.00 18,790.00
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4/5ths of $343,890.21 -Schottenstein
, 115th of $343,890.21 -Joseph Hurwitz Estate
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275,112.17
68,778.04
.$398,305.00
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"Observer·Reporter
WASHINGTON,PENNSYLVANIA
PRO()F OF PUBLICATION
In compliance with the News,paper Advertis,ing Act of 16 May,1929,,'--~cf~'N
P.L.1784,lIJS amended.Es.tf~~bmJP'or1e"
Commonwealth of Pennsylvania,County of Washington,S8:deceasE!~~lat~,"o,,Ne"'{.0',,
Pel'sonally ap,pear,ed before IDle,a Notary Public in and for said County 9f,~~f~;~a~bf,.administartion;J.cL~~~'"••'',.',.",the"above estate "a,.."
and State,RJ..C.);H~:r.g S..~C.Qw.~n.,who being duly SJworn t~-:~~'~~~ted to..~he ,~~d~~~~~~~:~inotice is~,~~ebY glve~""fm.mediate 'according to law,deposes and says th8;t he is the S.e.c.r..e.t.a.r.y 'debtee!ther'it~t?ho~e~h~Vingclairil!!'
of the Obs1erver Publishing Company,a P'ennsylvania corporation,and its ;pay.rg:~ta~asfo·present theb:f~;,'
agent in this behalf;that the said Company is the owner and publisher of ~~ttlement.iu~·..lli '.i\z,n"~".~"\"
the Observer-Reporter,succ'essor to The Washington Observer,established ''~~i~..;..~~tai~~~au:.!Drfv~;.'.,'",-
September 18,1871,and The Washington Reporter,established August 15,'~ew -Orleans.,L«?1\i~i,~Na ':.'';
1808,a daily news1papeif of general circulation,printed andpublis:hed aIlJd Peacock,Keller,Yohe &Da~'l,>;\'j
havin'g its place of busines's at Washington,Washington County,Penn:.syl·Attorneys""'St et ,,,,"';''.~
vania,where it or its predecessors have been established and published 6B.70h·EgarnBj,a~ns;l~ania,153Qk3t '"
continuous'ly for more than six months,prior to the'publication of the notice Was 1U 0,70201·wed.·,
hereto atitached;thaJt the printed notice or advertisement hereto attached
is a ,copy of an official advertisement,official notice,legal notice or legal
advertisement,exactly a:s printed or published in the Obslerver·Reporter in
its regular editions on 'the following date or dates;.
...........................Augu.s.t........2.6..,.S.e.p.t.e.m.b.e.r.....2 ~A.g 9..t l9..1Q ..
that neither tb!e affiant nor the Observer PUblishing Company is interested
in the subject matter of said notice or advertising and that all of the aUega·
~~~n~r~;.this affidavit as to the time,~lj.'and cha7e:r t/PUbliCatiOn
.............................~I.~,v .
Sworn to and
W.28752
'"~1R~~M~~?
WASHINGTON,WASHINGTON COUNTY
MY COMMISSION EXPIRES MAY 6,1972
f
Wasbington Conn'Reports
EP.F'!l~=rtmt'l'lFS1'REE'F=
Washington,Pennsylvania
(PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION)
PROOF OF PUBLICATION
In compliance with the Newspaper Advertising Act of May 16,1929,po 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,publis'bed weekly having its
place of business at Washington,Washington County,Pennsylvania,and is act-
ing as its agent in fhis behalf;that the said WASHINGTON COUNTY
REPORTS was established on March 31,1920,and was designated as the otficial
legal publication for Washington County,Pennsylvania,by order of the several
courts of said County,dated November 11,1920;that the printed notice or a:lver-
tisement attached hereto is a copy of a notice or advertisement,exactly as pr.nted
or published,which appeared in the said legal periodical in its regular issues on the
following dates:
..._~~9..~.~.L.?.?..'-J..ng..L _ .
...._~~p..~~m_~~.r...J.1...J..Q..t...J.9..7..Q..l...•..•.......
that the affiant or the corporation in behalf of which he is acting is not inte'ested
in the subject matter of said no~'or vertising and tha@ftheaega'.'nof
this affidavit as to the time,pIa a ch~rt=te5?f the p ca on a e.
f/LitJ .
~'''''''''''''''''''''''''=''''''''''~''.''':':::::::~~or--
(.••.......,---'--~,>.Sworn to and subscribed before 'me-this --------:..
........LQ.th.day Of.:~.~.P..t~.~'1 19d..7..Q •g~s?.,...~
.JOSEPHINE T.SCIAMANNA:
Notary Public,Washington,Washington Co.
~
Estate NcAs
The Reg.of Wills has granted letters,
testamentary or of administrati~n,in the
following estates.Notice is hereby given
to all persons indebted thereto to make
payment without delay and to tHose hav-
ing claims or demands to present them
for settlement to the Executors or Admin-
istrators or their Attorneys.
• • • • ••• • ••• • • • • • •
HURWITZ,JOSEPH,Dec'd.
Late of New Orleans,State of Louis-
iana.Administrator D.B.N.C.T.A.:Marc
L.Hurwitz.6401 Fontainbleau Dr.,New Orleans,LouisianaAttorneys:Peacock,Keller,Yohe &
Day,68-70 E.Beau St.,WaShington,
Pa.15301
STATE OF PENNSYLVANIA,
WASHINGTON COUNTY,~55:
The within named Accountant being duly sworn according to law,depose S and say S that the above account
as stated is true and correct as he verily believe,
.......--
Sworn and subscribed before me this qf.~.
day of --~.__.___..19..?..Q .~~~...•..
Mary Jane Smith,Notary Public
Washington,Washington County,P~
My Commission Expires
February 28,1973
Warshington County,ss:
-~-
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I do certify that I have given legal notice 'to all persons
concerned of the filing of the within account in the manner
prescribed by StatU'te and Rule of Court,as evidenced by proofs
thereoffiled to No ..bJ.-JL-I.......,l!i--
Witness my hand and offiCIal 'seal thls_ll~_.__.__..__.
doy Of•.~a:o;;;19.ft..
...((~..-Tl~---.__.
Register of Wills
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WASHINGTON CO.•-PA.
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March 3,1971
Mr.Marc L.Hurwitz
6401 Fontainbleau Drive
New Orleans,Louisiana
Dear Marc:
We have not had dispositicn of our protest letter filed with
the Secretary of Revenue,Commonwealth of Pennsylvania,regarding
the assessment of the inheritance tax.However,I have been in con-
tact with the office and anticipate some disposition in the near future.
I am enclosing herewith ar:.Audit Petition since this estate will
come up for audit during the week of March 15th.
I have also enclosed a check made to our firm for our fee which
would be proper to pay at this time.
You will note that the audit suggest the balance be distributed
to your mother as the domiciliary fiduciary.
You should return the Lette'rs of Administration issued by the
Local Court to us so we won't havE any trouble cancelling the bond.
Very truly yours,
PEACOCK,KELLER,YOHE,&DAY
By
Davis G.Yohe
DGY:JF
Enclosures
•
\.,............'..
TAX COMPUTATION
Taxable Estate
Tax
IntE'rest from April 1,1966 -April 1,
19n 5 x .06 :;30%
Tax
Interest
TOTAL DUE
ORIGINAL ASSESSMENT
$:37,440
.02
$748.HO
•j·O
$224.64'
$748.80
224.64
$973.44
1061.60
.30
318.4800
II!
1061.60
318.48
1380.08
-new bill.-973.44
TAX SAVINGS 406.64
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA
ORPHANS'COURT DIVISION
J
IN RE:_
ESTATE OF
JOSEPH HU,RWITZ,
0(z Deceased.~...>-UlZZIIIII.
i~BEFO,RE.:
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)No.792 of 1970
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HEARING ON'AUDIT
T HE HONORA BLE '·P.VINCENT MA RINO,Judg
of the said Court.
'..
P.EACOCK,K,ELLER,"YOHE &DAY,ESQS.,of
Washington,Pa.,representing the Accountant.
Tuesday,March 16,1971,at 10:00 o'clock A.Iv-.,
EST.
If the .CO'urt please,:of .course,this is an
,.
the attorneys are Peacock,Keller,Yohe and Day.Mr.Yohe ?
ai .~THE COURT:Num be'I-792 of 1970,the estate of Joseph Hurwi z,I-~..Ancillary .~deceased.ThE(AdministratoF DBNCTA is Marc lL.Hurwitz and
~;:)ou...0(
~MR.YOHE:
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ancillary administration of a non-resident decedent.Administrati ~n
was raised solely to dispose of a fraction interest in the A &P
building down here at Jefferson.
THE COURT:
MR.YOHE:
This was the decedent in Texas?
Lou:Bs.<Ea.tIDa.Now at this point,we have the
Inheritance Tax to pay.We appeale.d or protested the assessment
2
by the Inheritance Tax but I got a call from Attorne y Kanyon
from the Harrisburg office and \\e were able to compromise it.
Cf THE COURT:Now does that compromise now appear in the
record?
MR.YOHE:No.
it to Mr.Hurwitz in New OrElkans,but ithasn't beEn returned.
into millions and this was just a fragmentary part of it.So we
that I wrote to Mr..Hurwitz,a carbon copy of the Audit Petition
How are we going to handle that?
This will have to be forthcoming.But I have
law and the will down the,re.This was avery large estate.It ran
have already cl>'$tributed $60,999 to her in accordanc e with Louisic na_.'
that the qalance be distributed to the domiciliary fiduciary and I
And I have ac~rbon copy of the Audit Petition.On March 3 I mailed
unsigned and the tax computation per compromise.I recommend
the calculation according to the compromIse that I have attached.
,.."t
.would 'reco'mmend it be distributed after payment of Inheritance T x
.'But I am filing here a copy of the Inventory,a copy of the letter
YQHE:.
THE COURT:
oCZoC>MR•.I.>-UIZ
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and debts.Also,the account showed attorney's fees of $3,000
and this has not been paid at this time~Although it is shown as a
deduction.I donIt anticipate any problems.I will call him.If
there is,we will contact the Court later.
THE COURT:.All right.We will perm it you to file.the,signed
Audit Petition when you receive it from the person in Louisiana.
3
Is there anyone else in Court interested in this dec@dent'~estate?
,
(NO RESPONSE)
THE COURT:The audit of this account is ordered closed by
the Court.
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(AUDIT CLOSED)
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ne toregoina :record of tM PJ'OCecxt1rlgJi)upon :tl1e ~ear!ng
of the above ce:ue 18 bcrebJ appro9ed and dtre(:led to be tiled.
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In t4r arnun nf aInmmnn 'ltUli nf lIullqiugtnn aInuntg,
Jrnnliyluania,(@rpqanli'mnun mittintnn
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ESTATE OF
Joseph Hurwitz,
deceased
No.63-70-792
In the matter of the Firs t and Final
Account of Marc L.Hurwi tz
Anc.Admr.D B N CTA
ADJUDICATION AND DECREE
And now May .'?,19IL,this matter come on for hearing,
audit and distribution at this session and testim~taken;and thereupon,upon due consideration
thereof the balance for distribution in the hands of the Accountant is determined to be
$65,328.58 and the cccountis.a,ccordingly confirmed;and it is ordered,
adjudged and decreed that the said balance be :Jaid out by the Accountant in accordance with the
schedule of distribution hereto attached and mJdea port hereof,unless exceptior:'s hereto be filed
sec.reg.or on appeal be token herefrom sec.lec.o ._•
SCHEDULE OF DISTRIBUTION
Balance per account _
Balance:_
Deduct Clerk's Costs &Receipt::»..s _
Attorney Peacock,Keller.Yohe.&Day
Commonwealth of Pennsylvania,Bureau of County
Collections,Department of Revenue,Harrisburg,
Penn'a,transfer Inheritance tax !:;nd interes t
due on nOB-resident decedent,cretit to be
taken by the accountant for funds advanced
prior to distribution by the Court,
59.50
973.44
$65,328·58
$65,328.58
$64,295.64
Eva M.Hurwitz,Domiciliary Executrix,for
further administration and distrib.ltion,
credit to be taken by the accountant for funds
in the amount of $60,000.00 advanced prior
to distribution by the Court,
No balance
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HCC·I~I (I~'l\71
CO....ONWIlAL.TH 01"..aNHeYLVAN'"
.OO....TlUNT 01'RIlVIlNUIl
"'""-"ARRI8_"URG'~j-
~.;171"27
TAX ON TRANSFER OF SHARES OF STOCK IN PENN.
SYLVANIA CORPORAT ONS.TA,NGIBi...1::PERSONAL
PROPERTY AND REAL ESTATE STANDING IN THE
NAME OF A NON-RESIDENT DECEDENTREVISED
DATE
March 29,1971 J
Fite IINI 22-108
Narc L.Hurwitz 6401 Fontainbleau Drive,New Orleans,Louisiana
Administrator D.B.N.C.T.A.Joseph M.Hurwitz_____________________01"'rHE ESTATE OF _
Louisiana
LATE 01"
YOU ARE HEREBY NOTIFIED THAT UNDER 'rHE TRANSFER INHERITANCE TAX LAWS OF THIS STATE.THE TAX DUE ON THE TRANSFER
OF SHARES OF STOCK IN PENNSYLVANIA CORPORATION.TANGIBL,ii;PERSONAL PROPERTY AND REAL EsTATE IN THE ABOVr;:.NAlo4iD
ESTATE AMOUNTS TO
748.80
•DOLLAR.
DESCRIPTION 01"PROPERTY TO 8E TRANSFEluuto,Washineton County,Pennsylvania
An undivided 1/5th interest in all that certain tract of land situate in
the 7th Ward of the City of Washington,Wasrington Co.,Pa.,upon which is
erected a one-story brick bUilding used as en A &P.Supermarket.
Deductions
$66,360.00
28,920.00
$37,440.00
,.02
$748.80
rAX DUE 748 80 pl US jot
;)ISCOUNT OR INTEREST •••••••••••••_
AMOlJN"'='CUE COMMONWEALTH •••••.•_
I,.THE TAX 18 P~O W'fH1N 3i9'6f'~tHS AS',ER "'olE ~"ATH OF 'rHE:D£CEDENT.A DiSCOUNT 01"15'10 WILL BII:ALLOWED.II"THE TAX Iii
NOT PAID UNTIL prJ.,.INTEREST Wl'_L BE ADDED AT THE RATE Of't&'1.PER ANNUM UNTIL MAY :17.
UI.3.ANO AT THE RATE Of'610 PER ANNUM T!~EiiJ,"",FTER UNTI..'"AID.
DRAW CERTTFIED CHEoCK OR lVIOl-."E:r OR'DER PA'l"ABl.E TO COtvCWONWEALTH OF PENNSYLVANIA AND MAn.SAME,
WITH TillS STATEMENT.TO THE Blfl.,·E....D '1F COUNTY COLLECTIONS.DEPARTMENT OF REVENUE.HARRISBURG.PA.
(CHECKS ARE RECEIVED SUBJECT '~'G \·-,/'T.U.PAYMENT:AND AT 'rUE RISK OF THE TAXPAYER.)
Robert P.Kane
.IlCRIlTAIIY 01'IIIlVDlU.
IN ACCOIIIDANCIt WITH ACT
ITa RIGHTIi TO ANY TAX ON
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THiS TAX 16 AOOESaCO ON rH;a:VA.l.UEI:~:>P'I":lOPERTY 01"DICCEDENT DISCLOUED TO 'rHE COMMONWEAL
01"JUNE 20.111111.P.I..821.AS AIIoCENDli:O AND SUPPLEMENTED,'(HI:COMMONWEALTH DOEIi NOT WAI
~RO~ERTY NOT DIIiCLOliltO.
-.'.
1":.Doc~et~-c-'Z-¥)
Joseph Hurwitz
IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNA.
4 _/-'S-
)Date of death -:..._
)No.792 of ;J,2w7...;.;Q~Term,19__,A.A.
In the matter of :the Audit of Account filed in the Estate of
TO THE AUDITING JUDGE:
Enter my 'appearance for the Commonwea~th of PennsylViania.-~laiming tl'ansfer inheritance tax in the above estate,as follows:
DR.
To appraised Vialue of Estate:Realty ._,.--_..-_.__ __..__.__._.____.----..---.-$._
Personalty_._._._......_..__..._....__.__. ...__...._.__..._.....__._.... ....-....-..-.----$_
Additional Assets per Account,Subject to Tax _ . ...__----..-..--._-----.-.-..-.----$_
Additionall Assets per Audit,Subject to '.Pax --...__ ___ __..-..--.------.-.--.-..--.-..--..---------.$_
GROSS VALUE _ .._.._.._..'---.---..-..---.--._..----$ _
CR.
Debts and Expenses per Account;see Note
Additional Debts and Expenses per Audit
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$-------
$-------
$------
$-------
$--------'$----------._---
$_.,
TOTAL DEDUCTIONS,$
NyTE:The following credits claimed in the Account are
held not deductible 'as against the tax:
CALCULATION
Gross v:aJ1ue .__._...
L~ss Deductions ......_
C~ear VaJue .._..__..
'I1ax-
able
at
2%
1-
f--
$----
$-------
TAX PAID ON ACCOUNT
Total Tax . ..._.______..__.._._.__._._....._ ___..__.._ $._
Interest__yrs.__mos.__days @ % ---$_
$-------
$--_._--
$------
$--------
$
Less amount previously palid __._.__._.._.___._-..---------..- $
Balance .___.__. ._____._.__...__---.------..-------..------..-..-$
---_.----
TOTAL TAX AND INTEREST DUE __.__._.__... .._.__..$ _
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•LOUISIANA
XXXXXXXX
Notary Publio
Marc f...Hurwit2:
,JOSEPH HURWITZ
JOSEPH HuRWITZ'
•.Swor!1 'and subscribed.before me
this 22nd day of September,1970.
Is!A~bert H.Haneni.an·n~J,r.:'-,..,
'",".
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h-s:;/?Mar,c L.Hurwitz
'DXUX'
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(Notarial
Seal)
Albert H.Hanemann,.Jr.
Notir{PubIict Parish ~~f o~feans:State of~La."-,f'...~."'-.I,.~"I ,t'MY,'~ommiE!sionis'is.~u~~for li~e:J";,,_",-;'
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,,]f,:nnt!ttnrn.aub~ppra:t!ltmrut of the 'gOO,as and chattels,'rig~,'ts ,and credits which wereJose-pl'i .t$urwnz ''j( , •State of Louisiana.. ,'
xmx.~e~~~-an~::~~-;~;"""""'"'';:::·''':..:..lat~01 ;:;:::~::.
Washington County,Pa.,taken and made in conlormity with the abave'affidccvit",. ..', •
An undivided 1/5th interest·in the p~operiydes'cribed in·
ExhtbitA attached hereto.Value calculated as follows:,-
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PERSONALTY:....'....'-"-'
.REALTY:.._.0-
NONE IN PENNSYLVANIA
.,
DOLLARS CENTS
Market value entire interest "'.
".....
Mortgage:Northwestern'Mutual Life'
Insurance Company ..Unpaid balance
as of'date of death ".
Net Value of the entire property fi;\S of .
April 1,.1965
Decedent's s,hare 1/5th
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1,10.000.00
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$22.000.00
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,ALJ-J the undivided l!Sths intel'eat in,ALL th~t ~ertain tract or piece
of landsitu~te,ir,l the Seventh W~rd 'ot~he City of Washington (formerly Can"
~onTownship}Countyof'Wa:shingtonand Commonwealth of Pennsylvania,
boUnded an~described as follo'ws .accc;>rding to print of survey made by .,
William O.Wylie.Registered ~ngineer.on September 13,1957.as revised
March 6.1958.
BEGINNING at the point of inter$ectio~of the northwesterly line of
Factory W.ay.thirty-feet wide•.with the southwesterly line orJef~ersonAve..;
nue,·fifty feet wi~e;thence along the sout~westerlytine of Jefferson AvenueI'
North 41 0 51'West,a:dtsta'nce~qf 319.0,feet to an iron pipe;thence South 47°
,,"'.",".,'."..'•"',,-,'.. I _;
55'Weara distance of273.'67 feet to a'll iron pipe'on the northeasterly Une
,,~~r I '"-'~!'~•_~'I ,'~•L.,~• ,~
",'".-...-~..:,...,.'",-"-,.'..of Chartie-r8,Street,-theheealong the northeasteJtl,Y ~ine of''Chartiers Street.
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South 40°34'East a distance of 2.83.j,)ofeet to an iron pipe on the north....,'......
westerly line,Of,s~id Factory;Way;the1J.~e'along the northwesterly line of
Factory \Vay.North 55°10'East a distance of282.'03 feet to a pQint.the
plac;e of beginning.
UPON which is erected a one story l:!rick buil~ing used as an A &:P
Supermarket.
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