HomeMy WebLinkAboutOC1970-0931 - ESTATE OF COOPERPETITION SUR AUDIT
IN THE ORPHANS'COURT OF WASHINGTON COUNTY
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T"tat.Form j
Estate of tI.€~!P:?:n.~.!~~~.P.~E.L '.'
Deceased
No 9.31 Qf .l.9.1.Q .
Fiduciary ?!!1:~!:-~.!~.~~€~.tJ..
...................E.xe.Cll.tO.l:.
Date Election Place of;
Filed Record .
Date of Date of
Decedent's death A:tJg~?:t ~.~-'-..J.'1.7.Q Grant of Le'tters ?~P.~~.~?~~?.?.-'~??.~.
This is the t.~~.~.!?:n-.9..f~n..?:!:-account filed in this estate
If there have been former accounts filed in this estate,list file number or number and term .
None
Election to take
Under ox~a:i~1.(cross out one)
~acqul.escence
Name of surviving spouse J.:l.gJ.:l.~..................................•..........................................................................................
List issue,where material:
Patrick Kevin Cooper
'.~.
Did decedent marry after execution of will?(indicate)~No.Any children born after execution of will?(indicate)
~.No.If answer yes,name them :..............................................................................I},
--___-----..-----_--___ ___--..--__-__-___--___-----.----------.._---_..__---------_.._-_--._..-__.-___----_.
Leg.atees
Patrick Kevin Cooper
Relationship
Son
Interest
All
Fiduciary,if deceased or not sui juris
Emil A.Eckert,
Testamentary Trustee
Not Sui Juris
List,if exceptions to above:
None
If partial intestacy,give facts:
Adeemed:Revoked:Lapsed:Abated:Give Cause:
None
Notice to interested parties.Have all parties,having either vested or contingent interests and all crediors entitled
to notice (Court Rule No.9 paragraph C:Section 6:Subdivision c)received written notice of the filing of the account
and of call of audit?Yes.No.
If any exception give cause:.
File copy of N~tice .'"'a~d date of mairi~g..~N"~J~.<;:~~%~.~9.~.:t:~~.~.~.~~~!.l:..~.~!.~!?-~.~~L..~???.~.
Is estate subject to the filing of a Federal Estate Tax Return?~~T ..••••....••..•.•.••..•.•.•...•••
Actual paym~t m~de on Pennsylvania Transfer Inheritance Tax.Amount $Q.!.QQ .
ff the Will makes any portion of estate subject to a life-estate,give name and birth date of life tenant ~.~!?-.~.
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
Give reference to such parts of the will as require interpretation by the Court;a reference to all questions re-
quiring adjudication,and a statement of any other facts deemed necessary for the preparation of the adjudication:
None
Balance for distribution per Account $5477.20
Rent for Jane and ~t ~l/'-6t:.OO
Feb.,1972 l.J>~~'>'fir)'.2.0
f r,s'§337.~Qo'fI.'
Additional debits not
1972--Jan.31 Cathy Riley
shown by account:"
'.
(',Additional credits now
1971
Dec.22 Cathy Riley
Judi Henning
shown by account:
Repair to cistern and
load of water $33.77
Ho~talization for
minor 27.00
w'
1972--Jan.28 Judi Henning
Feb.3 Clark Winnett
11 County Treasurer
Mar.6 Judi Henning
Hospitalization for
minor
Clearing bruch along
fence
1972 County taxes
HOS1Jttalization for
minor
27 0 00
15.00
26 0 25
~
~~'Balance for Distribution 'fshj 181 a 'tlr',~--r,r (l)1-u~;~""·:/'(O1.-_'-3 ~-.,-,()-sS"7011~
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
In the Matter of the
Audit of Account in the
Estate of HERMAN L.COOPER,
DECEASED.
)
)No.931 of 1970
)
)
SUPPLEMENTAL PRAECIPE FOR APPEARANCE
TO THE AUDITING JUDGE:
Enter my appearance of Accountant.Please charge the Executor
with the following items:
Non-taxable gain on sale of real estate
Richard L.Riley,et ux-Rent for March &April
Fire Insurance Refund
Please allow the following tax deductible credits:
Howard F.Carson-Atty.fee-Preparation of Deed
Howard F.Carson~Reimbursementfor Costs adv.
Notary fee on deed $1.00
Pa.Deed Transfer tax 26.00
Local Deed Transfer tax 13.00
,Prorata share of 1972 taxes
$200.00
80.00
88.00
$368.00
25.00 ~
4~.00·~
23.00
Please allow the following non-taxable deductible credits:
Bureau of Vital Statistics-Birth Cert.of minor 2.00
3/24/72 Judi Henning-Hospitalization of minor 27.00
4/24/72 Judi Henning-Hospitalization of minor 27.00
5/5/72 Judi Henning-Doctor and Hospitalization 55.00
$199.00
d
If Family Exemption claimed by Petition,give place of Record:.
If Family Exemption is claimed at audit,give name,relationship and basis for Claim:.
Patrick Kevin Cooper -son of Herman L.Cooper.Family relationship
maintained until date of death,and member of same household.
List any advancement or distribution on account that has been made,and nature and amount of san:'e:
Judi Henning,Gdn.for Patrick Kevin Cooper -$121.28
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:
Emil A.Eckert,Testamentary Trustee for Patrick Kevin Cooper -all
ELECTION TO TAKE IN KIND
I,Emil A.Eckert,Testamentary Trustee for Patrick Kevin Cooper,do
hereby elect to take in kind the two adjoining tracts of real estate
situate in the Borough of Long Branch shington County,Pa.,appraised
at $5000.00 and the household goods ppraised at .00,including the
taking of the Family Exemption in
COUNTY OF WASHINGTON,SS:
COMMONWEALTH OF PENNSYLVANIA.
.~"""""-....·tioner will ever pray,etc.
.................SW9J:::JL to and subscribed before
~e Ih;s..!k4_:dOY o!J-;;;i:!;J:_c.tI_''2_.l9_~-:~.?:.~-==~~~~~~~
Signature of Offlce~~:~~~.
Title of Officer······MA"T.....·WEHOUSJE~.~Jltl!ry.r.~~I)~...............•
C;HARLI!ROI.WASHINGTON CO.•PA.
Office expires Ml'..CDJl1Jllj~J!l..!.!'~I?!~~~.~!:.~·..~~:..1.::.~•.•••••••.••••
The above named Fiduciary or representative thereof,
being duly ~~~E.~doth depose and say
that the facts set forth in the foregoing petition are true
sworn .to the best oL knowledge and belief.
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Fiduciary....?!1!AJ:_..A_!&.9.~~.f_t,._....._.._.__
Executor
PETITION SUR AUDIT
FROM WHERE DECEDENT LEFT A WILL
Counsel of Fiduciary will submit herewith the
following,in conformity with Court Rules
adopted effective December 3,1951,being
rule No.9:paragraph b-c;and divisions
thereof:shown on pages 23-24.
1.Written praecipes of all Counsel in the
case.
2.Copy of order appointing Guardian ad
litem,if pertinent.
3.Copy of Order appointing Trustee ad
litem,if pertinent.
4.Proof of service of above.
5,Letters Testamentary or Administration
C.T.A.or an attest copy of Will.
6.Copy of inventory and appraisement.
7.Proof of advertisement of grant of Ie"tters
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.
Howard F.Carson
Attorney
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r:EG!,3 TET ;F ',',!LLS
ViAS Iill:~,T)"j CO,"PA"
HOWARD F.CARSON
ATTORNEY AT LAW
CHARLEROI,PENNSYLVANIA
FOR MAL NOT I ;CE 0 F AUDI T
1972
In Re:Estate of
Herman L.Cooper
Deceased
Charleroi,Pa.
March 2,--------:.._--------,-
You are hereby nortified that the undersigned fiduciary has filed with the Register of Wills o,f
Washington County,Pa.,his First and Final Account
in '(he administration of the above estate and that the same will be presented for confirmation and
for audit,if no exceptions are filed there,to within the period provided by law.Audit will be held
Tuesday,March 21,1972,at and continued,if need be,untit the whole has been disposed
lO:OO A.M.EST,at Court HouseOJ.
Please take notice that if you have a claim against such estate,either as creditor,heir,de-
visee or in any capacity whatever,which has not been paid or satisfied,you must now take such
steps as you may consider proper to adequate,ly protect your claim.The filing of any proof or
statement of your claim with either the fiduciary or the undersigned attorney for ;the estate does not
relieve you of the,responsibility of protecting your claim.
Very truly yours,
J(~F~
Howard F.Carson,
Attorney for Accountant,
Emil A.Eckert
-. I,
QtnmmnUlutalt4 nf 'tuusyluauia.!ss:llllIas4iugtnu arnuuty.
KNOW ALL MEN BY THESE PRESENTS:Whereas,at Washington,in the County aforesaid
J
on the 22nd.day of September A.D.HflO ,before me,
Russell Marino ,Register for the Probate of Wills and Granting
Letters of Administration in and for the County of Washington,in the Commonwealth of Pennsylvania,
the last Will and Testament of
Herman Iawrence Cooper
late of Long Branch Borough in the County aforesaid,deceased,
(a true copy whereof is to these presents annexed),was duly admitted to probate;and
Emil A.Eckert
the Executor in said Will and Testament named,having appeared before me and taken and subscribed
the oath of office pr,escribed by law;
NOW,THEREFORE,I,Russell 1Y'larino ,Register as aforesaid,do
grant these LETTERS TESTAMENTARY,unto the said
Emil A.Eckert
committing unto Him the administration of all and singular the goods and
chattels,rights and credits,which were of said deceased,and requiring Him
to exhibit a true and perfect inventory thereof into ,the Register's Office,at Washington,within ninety
days from the date hereof,and to render a just and true account of said administration at the expiration
of six months from the date hereof,and to regard and comply with the provisions of the laws of this
Commonwealth relating to inheritance taxes.
IN TESTIMONY WHEREOF,I have hereunto set my hand and the seal of said
Office at Washington"this 22nd •
day of September in ,the year of our Lord one thousand
nine hundred and Seven ty
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Register
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. . .-.!'HERMAN LAWRENCE COOPER,also known a?HERMAN COOPER
and H.L.COOPER,of Long Branch Borough,Washington_CQun~y,Penn-
sylvania,being of sound and disposing mind,memory and understand-
ing,do make,publish and declare this to be my Last Wi~l and..,.:.--
Testament,hereby revoking and making void any and all other Wills
by 'me at any time heretofore made,including,but not limited to
letters which I have heretofore written which were testamentary in
one before my death,shall be paid from my residuary estate,as
penses,including my gravemarker,if I have not already purchased
charac1:er.
FIRST:I direct that all my just debts and funeral ex-
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SECOND:
soon as practicable after my decease,as a part of the expense of
the administration of my estate.
I give,devise and bequeath the residue and re-
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mainder of my estate,of whatsoever nature and wheresoever situate
at the time of my death,including property of which I shall have
any power of appointment,to my Trustee,hereinafter named,IN
TRUST,NEVERTHELESS,for the following uses and purposes:
A.To collect and accumulate,either in his
capacity as Executor or as Trustee,the proceeds of any and all
plans of insurance which I may own,or of which I may be the bene-
ficiary,at the time of my death.This direction is not mandatory';
should my Executor or Trustee believe it to be to the greatest
'....
benefit of my 'son to leave all or part of the proceeds of these
insurance plans invested with the insurance company,he shall have
that discr~tion.In making these provisions,I recognize that where
I have indicated a specific beneficiary,the proceeds of that par-
ticular policy or plan will not become part of my decedent's estate,
but,if my son is a minor at the time of my death,I direct that the
adminis1:ration of such proceeds be handled by my Trustee.
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:••'.or
B.To sell at his discretion,at public or
private sale,toexChange or to lease,for any period of time,any
real or personal property and to give options for sales,exchanges
or leases,for such prices and upon such terms or conditions as my
Trustee shall deem proper.My home shall be sold only if funds
must be raised thereby.
c.To inyest and reinvest the proceeds of my
insurance plans,referred to in Paragraph "A"hereinabove,or of the
sales,income or profits from the sale or lease of my assets,as
authorized in Paragraph "B"hereinabove,in investments whether or
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not the same are authorized for Pennsylvania Fiduciaries,not in-
cluding,however,any_subjects of investment in which my hereinafter
named Trustee may have a large personal financial interest;should
•I own or have any investments,either in personalty or in realty,
at the time of my death,which are not authorized by law,I specifi-
cally authorize my Trustee to continue holding such of these invest-
~ents as he deems proper,without regard to any principle of diver-
r'"sification,risk or productivity.
D.My Trustee may accumulate the income from
this Trust during the term thereof,but,may,from time to time,
distribute from current income or from accumulated income,or from
the corpus of the Trust,such amounts as my Trustee,in his sole
and absolute discretion,deems advisable for the education,welfare
and comfort of my son.So long as my son is under the supervision
""..'
and care of the hereinafter named Guardian of his Person,or his
succesors,I authorize my Trustee,in his discretion,to make the
payments authorized in this paragraph to either my son,PATRICK
KEVIN COOPER,or to the hereinafter named Guardian of his Person;
in making these payments,should it suit the convenience of the
said hereinafter named Guardian and of the said Trustee for the
Guardian to pay expenses out of his own funds,and for my Trustee to
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then reimburse him upon presentation of adequate proof of the
necessity of and of the making of said payments,I hereby authorize
the use of such procedure.
E.Should my son be required to enter the
service of his country during his minority,my Trustee shall rent
my home in order to keep it occupied.Whether my son is living in
the house or if it is rented my Trustee shall distribute from
current income or from accumulated income,or from the corpus of the
Trust,such amounts as my Trustee,in his sole and absolute discre-
tion,deems advisable for the repair and protection of my home.
Should my Trustee determine that it is for the best interest of my
son to sell and dispose of my home,he may do so 'after securing the !
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approval of the Court to do so.
F.I .This Trust shall continue until term~nated
by the exhausting"of the funds or by,my<son attaining the age of
21 years.
G.Should my Trust fund herein created,in the
I authorize and direct my Trustee to make an Accounting to the
Court then having jurisdiction over this Trust for the purpose of
of the fund's being exhausted,I authorize my Trustee to consider....
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IShouldHowardF.Carson,Esq.,at this time,be
to my son's having attained the age of twenty-one (21)years of age,
discretion of my Trustee,appear to be approaching exhaustion prior
having the same audited by said Court;in determining the proximity
that may be due,any Trustee's commission,or attorney's fees,and,
.,
all potential expenses,including any Estate or Inheritance Taxes
any Court costs.
serving both as Contingent Trustee and as his own attorney,I direct
that his total commission and fee not exceed seven and one-half
(7 1/2%)per cent of the monies handled by him or which were his
responsibility.
H.Should my son die before attaining his
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majority,but leaving spouse,issue or both,I direct that he,she
or they be substituted in lieu of my son,taking such rights as
provided under the Pennsylvania Intestate Act,with any surviving
spouse or issue of my son to take as though they were my heirs.
THIRD:Should my son,PATRICK KEVIN COOPER,not have
attained his majority at the time of my death,I appoint my friend
estate.In the event that he is unable or unwilling,for any
SAMUEL CLIFFORD WINNETT,Guardian of the Person of my said son.
my attorney,HOWARD F.CARSON.
friend,EMIL A.ECKERT,to serve as Testamentary Trustee of my \,
I
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I hereby nominate,constitute and appoint myFOURTH:
reason,to act as said Trustee,I then appoint as Contingent Trustee
FIFTH:I hereby nominate,constitute and appoint EMIL A.
ECKERT,to serve as Executor of this my Last Will and Testament;~n
the event that he is unable or unwilling,for any reason,to act as
Executor,I hereby appoint HOWARD F.CARSON to serve as Contingent
Executor.
SIXTH:Subject to the seven and one-half (7 1/2%)per I
cent limitation set forth in sub-paragraph "G"of paragraph "SECOND"
above,I authorize my personal representative and Trustee to pay
himseLf a reasonable commission of the gross funds adminfstered by
him;in making this provision,I recognize that the duties and
',\,.
·iresponsibilities of Executor and Tru~tee are separate and apart,
except for a negligible amount of overlapping.
IN WITNESS WHEREOF,I,HERMAN LAWRENCE COOPER,the
Testator above named,have hereunto subscribed my name and affixed
my seal this
Residing at Charleroi,Pa.
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The foregoing instrument,consisting of five pages,
including this page,each page being typewritten only on one side,
was at the date therof by the said HERMAN LAWRENCE COOPER,also
known as HERMAN COOPER and H.L.COOPER,signed,sealed,and de-
clared to be his Last Will and Testament in the presence of us,who,
at his request,in his presence,and in the presence of each other,
have subscribed our names as attesting witnesses thereto.
Residing at Charleroi,Pa.
Res&oing at Charleroi,P~.
..
-Fifth and Last Page -
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-1\ffi~nuit (@f 1Exrrutnr (@r 1\~miui1ltratnr
~tatt of 'rnnBylnanta.f BB:
Q!ounty of .aB~tngtnn (
Personally before me,the undersigned authority,a ~.9..!:9.:.!:y Eg!?.+...:b9._in and for said
County and State,appeared E.m.i..l..A.•.....E.cke.r.1..,_who,being duly
sworn according ~o law,deposes and says that he is the executor otXIXl.:m4X~xooxOO"of the estate of
..................................He.rman L ..·····Co-opeT.,···..·····..·.·.····deceased,that the foregoing schedules constitute a
complete inventory and appraisement of the real and personal estate of....._~~E.~~?!::..~~g.~P.~.E...L ,
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,on a just appraisement of each
item made by the above named Executor •~~~
Swor(fnd subscribed before me this Z,-<..\C }
day of ;.~d.~_._.~I~t~~.NOI~R'{~U:~·
............~~4_ftd=~~~si~~:~~..GQuntY •
Char\eroit pa.ADDITIONAL INSTRUCTIONS
1.An inventory must be filed within three months after appointment of personal representative.
2.A supplemental inventory must be filed within thirty days of discovery of additional assets.
3.1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Copies and 2 RCRI-33,Over
$10,000,including Copy of Will;1 Original and 3 Oopies and 2 RCRI-33,Over $50,000,including Copy
of Will and copy of Federal Estate Tax Return.-.
REFERENCE FOR ADDITIONAL COpy
Act of 1947 P.1.513 Sec.5.2,72 P.S.4844.2
lJuueutnry nub l\pprai!lemeut of the goods and chattels,rights and credits which were
of ···.._.···J~g·!:·-!D:e:·P....··~··,···c..Q.QP~x.~.late of...L.Qng Br.anch Bor.ough __
Washington County,Pa.,taken and made in conformity with the above affidavit.
DOLLARS CENTS
REAL ESTATE:
ALL those two certain tracts of land situate in the
Borough of Long Branch,Washington County,Pennsylvania,
being more particularly bounded and described in the
attached Exhibit.
,_
Tract First:Upon which there is situated a 1 1/2 story
insulbrick dwelling and out buildings.
Tract Second:Unimproved,which adjo~ns Tract First aQove.
$5000 00
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Household goods,more fully described
attached Exhibit.
PERSONALTY:I !-,,f\~~
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172 50
7 U.S.Savings Bonds,Series E 165 97
$5338 47
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Inventory and Appraisement
IN THE ESTATE OF
HERMAN L.COOPER,
Deceased
}·iled ~.~~.<??._.;19._..?.~.
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ALL those two certain tracts of land situate in the BOROUGH OF LONG
BRANCH,Washington County,Pennsylvania,being more particularly
bounded and described as follows:
FIRST:BEGINNING at an iron pin in line of land formerly of John
Nixon,which pin marks the corner of land of Gus Richey and land
here described;thence by said Richey's land,South 1°West 1181.3
feet to a post in line of land of Winnett;thence by said Winnett
land;South 78°40'West,208.31 feet to a stake;thence by land of
Thomas Lancaster,North 1°East 1232.8 feet to a point in line of said
'Nixon'land;thence by said Nixon land,South 89°East 208 feet to an
iron pin,the Place of Beginning.CONTAINING 5.51 Acres.
BEING the same premises conveyed to Herman Cooper by deed of Mary R.
Chalfant,et al.,dated May 17,1940,and recorded in the Recorder's
Office,in and for Washington County,Pennsylvania,on June 23,1944,
in,Deed Book 681 page 145.
SECOND:BEGINNING at a point in the line of lands,now or formerly,of
Emerson E.Klingensmith,said point being also the southern terminus
of the line described as"S.37°02'30"West,a distance of 306.04
feet to a point",in the deed of Monta H.Redd,et ux.;thence by
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lands of the aforementioned Klingensmith and by lands of Herman L.Cooper,
South 89°06'20"West,a distance of 209.60 feet to the northwest
corner of other lands of Herman L.Cooper;thence North 0°53'40"
West,a,distanc~0.£19.32 feet'to a point at or near the centerline of
the public road known as Pennsylvania Highway L.,R.62141;thence along
'or,near said centerline,as projected,North 88°'39'20"East a distance
of 226~05 feet t;a point in the line of lands of Vincent Cooper;thence
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,-by"lands of said Vincent Cooper,South 37°'02'30"Wes~,a distance of
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26.74 feet to the Place of Beginning.'
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CONTAINING 0.1009 Acres,with
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the survey of L.V.Frye,Registered Engineer,dated August 24,1957,
revised April 26,1958.
BEING the same premises conveyed to Herman L.Cooper and Dorothy May
Cooper,his wife,by deed of Monta H.Redd,et ux.,dated March 6,
1959,and recorded in the Recorder's Office,aforesaid,on March
9,1959,in Deed Book,Vol.1040,page 419.The said Dorothy May
Cooper,wife of Herman L.Cooper,died on the 1st day of June
,,.
19~,and entire title to the above described tract of land,became
vested in.Herman L.Cooper,the surviving husband •.'
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$172.50
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10.00
Personal Properly Old Tractor ,$55.00
Electric Sewing Machine (broken)$0.00
Floor Lamp 2.00
3 Piece Bedroomc;et:-old 1 ~nil
Mission Bookcase 20.00
COt -1-0 1"1--•-,~-....L.'-J.'-'
Chifferobe :3.00
I,...vJ.J.ee lVlll.l.7000
Set of l\Ielmac,Canister set and Misc.Items 3.00
Kitchen Table &Chairs 5.00
Pool Table B~c:::nn
Electric Stove 0.00
-Re£rigerator j 20.00
2 Rugs 0.00
2 Chests (Brokeny-0.00
Vanity &Mirror -needs repairs 3.00
Chest of Drawers 2.00
2 Kitchpu Cabirrts -rllsterl n nn
Freezer -(doesn't work)0.00
1 B~l'"lamp 0.00
Filing Cabinet -Dented &Rusted 0.00
2 ala Lawn Chalrs -BroKen &Rusted 0.00
1954 Kaiser 12.50
1962 Galaxie 0.00-"
'f
HFC/ma 1-3 pc "6/4/71
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA.
ORPHANS'COURT DIVISION
IN RE:ESTATE OF
HERMAN L.COOPER,
Deceased.
)
)
NO _
TO THE HONORABLE P.V.MARINO,PRESIDENT JUDGE
OF THE ORPHANS'COURT DIVISION:
PETITION FOR APPROVAL OF CO-MINGLING OF
FUNDS OF MINOR BENEFICIARY OF TRUST BY
TRUSTEE WITH FUNDS OF DECEDENT'S ESTATE
FOR THE PURPOSE OF PRESERVING THE ASSETS
OF THE ESTATE,FOR LEAVE TO EXECUTE A
LEASE OF DECEDENT'S REAL ESTATE (NUNC
PRO TUNC),AND FOR APPROVAL OF EXPENSES
TO DATE.
The petition of EMIL A.ECKERT respectfully represents
and states:
1.Herman L.Cooper died testate on August 31,1970.
In his will which was duly probated in the Office of the Regis-
ter of Wills of Washington County on September 22,1970,the
decedent appointed your petitioner both as Executor and as
Testamentary Trustee for his son,PATRICK KEVIN COOPER,a minor.
who was born February 21,1954.
2.Paragraph SECOND A authorized your petitioner at
his discretion,in either capacity,to collect the proceeds of
any and all plans of insurance.
3.Paragraph SECOND B authorized your petitioner.at
his discretion,at public or private sale,to exchange or to
lease,for any period of time,any real or personal property,
for such prices and upon such terms or conditions as your pet-
itioner,in his capacity as Trustee deemed proper.
4.Paragraph SECOND B directed "My home shall be sold
only if funds must be raised thereby."
5.As of the date of this petition the Inventory and
Appraisement has been prepared and filed;a copy of the Invent-
ory is attached hereto marked Exhibit "A".It shows an appraised
value on the realty of $5,000.00,and an appraised value on the
personalty of $338.47.
6.Your petitioner has received other monies on be-
half of the minor;these monies were:
a.Department of Public Assistance:
b.
December 14,1970 $59.00
February 23,1971 $59.00
(Other checks were also received,but they
were delivered directly to the minor;these
two checks were deposited and other checks
in the same amounts were given to the minor
as he needed the funds.)
Coins which minor had saved ln kind
$118.00
153.65
c.Social Security Administration:
December 28,1970 $550.40
January 4,1971 137.60
February 4,1971 137.60
March 4,1971 137.60
April 4,1971 137.60
May 4,1971 137.60 1238.40
d.
e.
f.
Prudential Life Insurance Company
General American Life Insurance Co.
Wheeling-Pittsburgh Steel -Family Plan
Total
-2-
671.00
1750.00
1079.35
$5010.40
7.Your petitioner has converted certain of the items
listed in the inventory;these cashed items were:
7 U.S.Government Bonds $165.97
David Bradley Tractor (junk value)10.00
Old Tractor (Unknown brand-junk)55.00
Coffee Mill 7.00
Kitchen Table &Chairs 5.00
Refrigerator 20.00
1954 Kaiser Automobile (junk value)12.50
$275.47
8.Your petitioner entered into a Lease on March 31,
1971,with Richard L.Riley and Cathy J.Riley,his wife,for
two years.A photocopy of such Lease is attached to this Petition
and marked Exhibit "B".The terms of such Lease were negotiated
with the suggestions and informal approval of Judge Marino.The
said tenants actually took possession of the premises about
February 19,1971,but so much cleaning,repairing and remodel-
ing had to be done that the tenants were not able to move into
the house until May 1,1971.Even then,so much work had yet to
be done,and as most of the work was being done by the tenants at
their own expense and time,that your Petitioner extended them
free rent until June 1,1971.The rent for June was paid May
22,1971;the $35.00 has been deposited.
9.The aforesaid rental arrangement,including the ex-
penditures of funds incidental thereto,which are listed below,
was arranged by the Petitioner,with the aid of his Attorney,
and as the details were determined they were informally conveyed
to this Court by his Attorney,as mentioned above.Your petitionr
er made such arrangements in his efforts to carry out the wishes
of the decedent,as expressed in Paragraph SECOND B of his Will.
-3-
~'------_"""':':'-_-------------
10.As of the date of this petition your Petitioner,
directly and through his Attorney,Howard F.Carson,has made
these expenditures:
Dec.7,1970
Dec.8,1970
Dec.16,1970
Dec.18,1970
Dec.30,1970
West Penn Power Co.-Bill to date,
including prior to decedent's death $37.01 I
Bell Telephone Co.-Bill to date,
including prior to decedent's death 27.63
Patrick Cooper -Maintenance 59.00
James Cowell-installation of new
coal furnace and an extra heating run 600.00
Colonial Life Insurance Co.
Life Insurance Premium 3 months 15.60
(After consulting with Judge Marino
this policy was later cashed in;the
cash surrender value of $138.90
has not yet been received,but,when
it is,it will be accounted fo~)
Jan.5 1971
Jan.28,1971
Jan.29,1971
James Cowell-balance on account
Russell Marino,Clerk O.C.
Certified copy of Guardian Appoint-
ment
Cathy J.Riley
For remodeling materials,such as
insulation,paint and hardware
173.00
1.50
300.00
Feb.1,1971
Feb.12,1971
Feb.19,1971
Feb.23,1971
Feb.24,1971
Mar.3,1971
Mar.10,1971
Russell Marino,Clerk O.C .
Certified copy of Guardian's Decree 1.50
Cathy J.Riley
Reimbursement for additional materials 50.00
Judi Henning
Maintenance Expenses for Minor 59.00
Cathy J.Riley
Coal and Materials 30.00
Russell Marino,Clerk O.C.
Filing Guardian's Petition 2.50
Modern Art Studio
Polaroid film for photographing work
being done on premises 12.66
Patrick Cooper
Maintenance 50.00
-4-
Mar.13,1971
April 7,1971
April 7,1971
April 8,1971
April 9,1971
Judi Henning
Proceeds of March Social Security
check,she (Guardian of Person)to
account for same to Social Security
Administration
Judi Henning
Proceeds of April Social Security
check (Guardian of Person)she to
account for same to Social Security
Administration
Judi Henning
Patrick's hospitalization premium
Eye Doctor expenses
'Marshall's Plumbing
Commode
William A.Jacobs,Tax Collector
1970 Borough &School taxes
137.60
137.60
27.00
38.00
36.04
119.27
May
May
3,1971
3,1971
Malcolm Morgan,County Treasurer
1971 County taxes 26.25
Judi Henning
Proceeds of May Social Security
check,she (Guardian of Person)to
account for same to Social Security
Administration 137.60
May 5,1971 Eckert Funeral Home
Full funeral bill
Less :S.S.payment
Net due from Estate
$1657.00
255.00
1402.00
May 7,1971 C.Rosenthal
Notary Fee on auto transfer 1.00
May 26,1971
June 1,1971
Various
West Penn Power Co.
Bill through April 10,1971
from December 7,1970
Judi Henning
2 Hospitalization premiums
Western Pennsylvania National Bank,
Service charges
Total
-5-
49.70
54.00
1.85
$3587.31
11-In summary your Petitioner has received these monies:
As set forth ln Paragraph 6 $5,010.40
As set forth in Paragraph 7 275.47
As set forth ln Paragraph 8 35.00
$5,320.87
He has expended these monies as set
forth in Paragraph 10
Net Cash Balance in Petitioner's
hands
$3,587.31
$1,733.56
12.Your Petitioner has received but not paid the bills
listed herein,all of which are admitted as being due:
Charleroi-Monessen Hospital -Decedent's
Bill $
Bell of Pennsylvania -Telephone Nov.
15,1970 to April 1,1971 $
Vermin Control Company -One exter-
mination treatment for cockroaches,
which condition predated occupancy
by tenant $
Vermin Control Company -recommended
followup treatments for six months
at $5.00 per month $
Dr.Robert R.Urban-Decedent's bill $
14.48
24.31
45.00
30.00
12.52
Your petitioner believes that the above recited co-mingling
of the funds was necessary to carry out the intent of the de-
cedent,that the execution of the said lease was to the best
interest and advantage of the estates of the decedent and of the
minor,and that the bills and expenditures already paid and those
bills listed as awaiting payment are all reasonable,necessary
and proper.
WHEREFORE,your Petitioner prays for approval of the above
recited co-mingling of the funds of the minor beneficiary with
the funds of the decedent's estate,for leave and authority to
-6-
..
execute the above recited lease,nunc pro tunc,for approval
of expenses paid to date,and for approval to pay the expenses
listed above as being admitted but not yet paid,all of the
foregoing is authorized under the provisions of the Fiduciaries
Act of 1949.
Howard F.Carson,Attorney
for Petitioner,Emil A.Eckert.
-7-
I"i
'"
jl,,
,COMMONWEALTH OF PENNSYLVANIA
.'COUNTY OF WASH INGTON'I
I,
)
)
SS:
"'
Before me,the undersigned authority,a Notary
Public in and for trie aforesaid Commonwealth and County,person-
,ally appeared EMIL A.ECKERT,who,being
first duly sworn according to law,deposes and says that the
averments contained in the within Petition
I
i:are true and correc t .
~i
d,
Sworn and subscribed
before me this -uL-
day o::__-r~~"~:..::-'1971.
tJ
'i
""
My
Notary Public
Commission Expires:i
~A~~m~"~OTj\~Y "PQ]~'r..1"'.#;Ii\ftl\s.sIO~Expires Feb,23,l
MY u.h"ton CouCharlerOi,Pa.Was 109
...,c,,_,,~"._.u...........;~
'\':
@ltatt of Jrnnnyinanta.
Qlnunty of .anl1tngtnn
1\ffi~nutt (@f iExrrutnr OOr'1\~miui!ltrntnr .
}...
.'
1.
'·2.
3.
"
Personally before me,the undersign~d authority,a :~.9..t:9.:.!:y P..]J.p..l...i..g in and for said
County and State,appeared Emi..l A.E.c.ke.r.t..,who,being duly
'swornac:cording to law,deposes and says that he is the executor ~~K~X:c«:too"of the estate of .:,
....._He.rman..L Coope.r.,deceased,that the foregoing schedules constitute a .i'
I ·d'f hId'If·Herman L.Cooper .,comp ete mventory an appraIsement 0 t e rea an persona estate 0 _1...,.'
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,on a just appraisement of each .1
"item made by the above named Executor .~~.x .
,Sworr;;..,and subscribed before me this_"~1:R:}~/~'t
day ot~~~""'tl}jr;/~~~~:n~2~~:~...f.K-0L!.._.~<L .
............·~/t..'-''":'''..··'tijtii~~·Wiis~i'iigtoft ..~QUll\Y •'..x
ChafletOlt Pa.ADDITIONAL INSTRUCTIONS
An inventory must be filed within three months after'appointment of personal representative.
A supplemental inventory must be filed within thirty days of discovery of additional assets.
1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Copies and 2 RCRI-33,Over
$10,000,including Copy ofWill;1 Original and 3 Copies and 2 RCRI-33,Over $50,000,including Copy
of Will and copy of Federal Estate Tax Return.
REFERENCE FOR ADDITIONAL COPY
Act of 1947 P.L.513 Sec.5.2,72 P.S.4844.2
..''.'~~_~==;~===~.~=:=:=~.:-...-=~~~=:==~=--==~.=-==~~.:.-....-~~..........:..~=-~_..~2::·~-::'-=:::':'~':::=~~""==~~.···~"':~.='.~-:=-,'..:i:~:::.._.-':~;..I
.I
lhtuttttnrg attll !\pprai.atmtttt of the goods and chattels,rights and credits which {(Jere,
oi_.._~J:!g.~·I)J,~D..~..L C..QQp.e.±..~.late of L.on.g B.r.anch Bo.rough _·
Washington County,Pa.,taken and made in conformity with the above affidavit.
DOLLARS CENTS
,.:··=;=;;,:;J::..r.::~.:.:.:~..:··::,:::::-:.;...-::..;:':"':':=J::-..';;::'::.-.~'';;;;''~"_,,..:-.-•.-;;:.~.:.-:::.;_..'':;....-.,::-:.;';;.•,;••.:,'~;.:.;;~7.; •..;..;'~-;;:;-=.;;;''::~;_.~:.:::_'.::.-.:.:.:.;':.::.:;.\:;:.:..;...:_.:.•-:.-;"":'-•.::,;:-:.;l......;~~-::-;:.;.,::,.'.:;::.:..~~::-••~':••.:--"~':....~:••:f.1l,••:::.:.:t ....;:;~;.,~-;~.:..~.::.:":.-'~";:'':.:..;.::;;.:.;:.;~:::f.::J;~;..:::.:'F".~:,".
IIREALESTATE:Ii
ALL those two certain tracts of land situate in the f
Borough of Long Branch,Washington County,Pennsylvania,~
being more particularly bounded and described in the
attached Exhibit.
Tract First:Upon which there is situated a 1 1/2 story:;
insulbrick dwelling and out buildings.;1
Tract Second:Unimproved,which adjoins Tract First aQov~.
.1I
7 Uo S.Savings Bonds,Series E
$5000 00
172 50
165 97
$5338 47
.'
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA.
ORPHANS'COURT DIVISION
IN RE:ESTATE OF
HERMAN L.COOPER,
Deceased.
)
)NO.---Llal..o:...-3_-~/,.-.Z_O_--'/-I-?_.3_/_
)
o R D E R and DEC R E E
AND NOW,this ~day of June,1971,upon consideration
of the annexed petition,the Court finding the co-mingling of the
funds of the trust and the decedent's estate,the proposed lease,
and expenses listed as paid or to be paid in the petition all to
be for the best interests of the estates of the minor and the
decedent,under the provisions of the Fiduciaries Act of 1949,
as amended,Emil A.Eckert,in his dual capacities as Testa-
mentary Trustee and as Executor is authorized and directed to co-
mingle the funds of the trust and the estate for the purpose of
preserving the assets of the decedent's estate for the benefit
of the minor,and to execute the annexed lease,nunc pro tunc;
the expenses listed as having been paid are approved,and the
expenses listed for approval,but not yet paid,are approved for
payment.
-------_.:.:-_---------------------------
,
&3-
IN THE COURT OF COMMON PLEASOFWASHINGTONCOUNTY,PENNA.
ORPHANS'COURT DIVISION
NO.
IN RE:ESTATE OF
HERMAN L.COOPER,
Deceased
PETITION FOR APPROVAL OF CO-
MINGLING OF FUNDS OF MINOR
BENEFICIARY OF TRUST BY TRUS
TEE WITH FUNDS OF DECEDENT'S
PRESERVING THE ASSETS OF THE
ESTATE,FOR LEAVE TO EXECUTE
A LEASE OF DECEDENT'S REAL
ESTATE (~Ul'!~PRO IQNC),.-AND
FOR APPROyA~:OF EXPENSES TO
\...;\,,)..,...DATE:....-::::::...-:-
:Yt:wad,9!(i,J/rM/ri/
~..
o
-...
,v
~r-<.
U r -cl'-(:)
,J
t "-'
1.."en
~
y(tl'"..-n";Y'",,;U"/I!f'~n,JI'/~r /l#-L:.«Y
~-£"/~'J<O{/,tUJ1~/nV!lvtvnia/
15022
Hfc/ma 1-2 P
THE FIRST AND FINAL ACCOUNT OF
EMIL A.ECKERT,EXECUTOR OF THE
ESTATE OF HERMAN L.COOPER,LATE
OF THE BOROUGH OF LONG BRANCH,
WASHINGTON COUNTY,PENNSYLVANIA
RECEIPTS
7/26/71
The Accountant is charged as follows:
Per Inventory and Appraisement filed
Income Debits -Page 2
TOTAL ASSETS AND INCOME
RECAPITULATION
Total Assets and Income
Less:Credits Claimed out of Assets-pages 3,4,&5
NET FOR DISTRIBUTION
STATUS OF ESTATE
Two adjoining tracts of real estate situate in the Borough
of Long Branch,Washington County,Pennsylvania,upon
which there is situate a 1 1/2 story insu1brick dwelling
Cash
Household goods
TOTAL NET ASSETS AVAILABLE FOR DISTRIBUTION
$5338.47
5438.83
$10777.30
$10,777.30
5,300.10
$5,477.20
$5000.00
424.20
53.00
$5477.20
'.
The Accountant is charged with the following debits:
Date
1970
Dec.14
Dec.23
28
1971
Jan.4
Feb.4
23
23
Mar.10
Mar.19
Apr.7
May 3
22
22
June 30
Payor
Dept.of Public Assistance
Patrick Cooper
Social Security Admr.
Social Security Admr.
Social Security Admr.
Dept.of Public Assistance
General American Life Ins.
Company
Social Security Admr.
Wheeling-Pittsburgh Steel
Company
Social Security Admr.
Social security Admr.
Prudential Life Ins.Co.
Cathy Riley
Social Security Admr.
Cathy Riley
Description
Maintenance for minor
Coins saved by minor
Maintenance for minor
Maintenance for minor
Maintenance for minor
Maintenance for minor
Life Insurance due minor
Maintenance for minor
Family Plan -due minor
Maintenance for minor
Maintenance for minor
Life Insurance due minor
Rent
Payment for minor
Rent
Amount
$59.00
153.65
550.40
137.60
137.60
59.00
1750.00
137.60
1079.35
137.60
137.60
671.00-
35.00
55.20
35.00
Sept.lO
Oct.10
"
"
"
"
Rent-Aug.&Sept.
Rent-October
70.00
40.00
Dec.7
7
" "
Colonial Life Ins.Co.
Rent-Nov.&Dec.-$80.00,less
Water shortage of $20.00 60.00
d 1133.23Proceesofminor-s ins.po •
TOTAL DEBITS $5438.83
Note:The l.tems included above which are described as "for minor"or
"due minor"have been received under authority of Order of June 7,
1971.
The Accountant claims credit out of the assets of the Estate,
to wit:
Date
1970-
Dec.7
Dec.8
Dec.16
Payee
West Penn Power Co.
Bell Telephone Co.
Patrick Cooper -
Description
Bill to date,including
prior to decedent's death
Bill to date,including
prior to decedent's death
Maintenance
Amount
$37.01
27.63
59.00
Dec.18
Dec.30
1971
Jan.5
Jan.28
James Cowell
Colonial Life Ins.Co.
James Cowell
Russell Marino,Clerk O.C.
Installation of new coal
furnace and an extra heating
run
Life Ins.Premium for minor
Balance on account
C.C.of Gdn.appointment
600.00
15.60
173.00
1.50
Jan.29
Feb.1
Feb.12
Cathy J.Riley For remodeling materials,
such as insulation,paint
and hardware 300.00
Russell Marino,Clerk O.C.C.C.of Gdn.Decree 1.50
Cathy J.Riley Reimbursement for additional
material 50.00
Feb.19 Judi Henning Maintenance expense for
minor
Feb.23 Cathy J.Riley Coal and Materials
Feb.24 Russell Marino,Clerk,O.C.Filing Guardian's Petition
Mar.3 Modern Art Studio Photographingwork being
done on premises
Mar.10 Patrick Cooper Maintenance
Mar.13 Judi Henning,Gdn.of Proceeds of March Social
person Security Admr.
April 7 Judi Henning,Gnd.of Proceeds of April Social
person Security Admr.
59.00
30.00
2.50
12.66
50.00
137.60
137.60
April 7 Judi Henning,Gdn.of person Hospitalization premium
Eye Doctor expenses
27.00
38.00
April 8 Marshall's Plumbing Commode 36.04
April 9 William A.Jacobs,Tax
Collector 1970 Boro'.&Sch.taxes 119.27
May 3 MalcolllMorgan,Co.Treas.1971 County taxes
May 3 Judi Henning,Gdn.of person Proceeds of May Social
Security administration 137.60
May 5 Eckert Funeral Home Full funeral bill $1657.00
Less:S.S.Payment 255.00
Net balance 1402.00
May 7 C.Rosenthal N.fee -auto transfer 1.00
May 26 West Penn Power Co.Bill through April 10,1971 49.70
June 1 Judi Henning,Gdn.of person 2 Hospitalization premiums 54.00
Various Western Pa.National Bank Bank service charges 1.85
June 7 Judi Henning,Gdn.of person Hospital bill for minor 32.35
June 7 Judi Henning,Gdn.of person Doctor's visit and medicine 24.75
for minor
June 11 Vermin Control Co.Extermination treatment
for cockroaches 45.00
16 William A.Jacobs,Tax
Collector 1971 Boro.taxes 22.66
July 26 Dr.Robert Urban Decedent's bill 12.52
Bell of Pa.Decedent's bill 24.31
Charleroi-Monessen Hosp.Bal.of decedent's bill 8.48
Colonial Acceptance Corp.Bill of Charleroi-Monessen
Hospital-As out-patient 6.00
71.00
2.00
,,~.oo
12.50
5.50
$15.50
14.00
12.50
4.00
3.00
Costs Advanced:
Probating Will
Legal Journal-Adv.
Daily Herald-Adv.
Pt.for gdn.appt.
Register of Wills
Pet.for approval
of payment of bills
Filing Inventory
C.Riley -N.fee-
Petition
A.Allison -N.fee-
Invo and R.C.C.--..;..;;;~
Howard F.Carson
1971
July 28
Humane Society of
Washington County
Judi Henning
Roberta Ellison
Disposition'of dogs
Hospitalization for minor
Housekeeping service performed
decedent
10.00 c..
27.00
28.00
Aug.2
Aug.2
12
27
Sept.3
22
Oct.6
22
Nov.29
Cathy Rosenthal
Howard F.Carson
Emil A.Eckert
William Jacobs
Judi Henning
Register of Wills
Judi Henning
Joseph Sitti
Judi Henning
Judi Henning
Notary fee -Petition for
and affidavit of gdn.for
Pittsburgh Steel Corp.
Attorney fees
Accountant's commission
1971 real estate taxes
Hospitalization for minor
Short certificate
Hospitalization for minor
Past due account and new
insurance for fire on
house
Hospitalization for minor
Hospitalization for minor
gdn.,
Whee 1ing-
2.00
750.00
250.00
95.02
27.00
LOO
27.00
165.00
27.00
27.00
Dec.Howard F.Carson
Register of wills
W.P.N.B.
Long distance telephone calls
Filing Account
Notary fees -Account,
Debts and expenses and audit
Service charges
Total
6.00
19.00
3.00
1 •.7b~
$5300~.1:(j
THE DAILY REPUBLlC~N -,
MONONGAHELA,'PA.
PROOF OF PUBLICATION
In compliance with the Newspaper Advertising Act of May 16.1929 P.L.1784.Sec.3.
paragraphs (3)and (25l.
County of Washington }ss:
State of Pennsylvania
M:~)~rs~n1PYD':f§~cgt1jefore me,.a Notary Public in and for said county and state.
..__._who,bemg duly sworn,deposes and says:thaL ~~.~is
the 1:?~~:lsl{E3.~P.E3.:r;..............of The Monongahela Publishing Co..a Pennsylvania corpora-
tion,and its agent in this behalf:that the said company is the publisher of The Daily
Republican,published daily except Saturday and Sunday,having its place of business at
Monongahela,Washington County,Pennsylvania;that the said Daily Republican was
established in the year of 1846;that the printed notice or advertisement,attached hereto
is a copy of a notice or advertisement,exactly as printed or published,which appeared
in the said newspaper in its regular issues on.the following dates:
October 5,12 and 19,1970
EXECUTOR'S Notice:Estate of Herman Lawrence CooDer-.-------------_._-----------------------.-----_._----__.-------------_.._------------_._-------._-.---------.-------.---------------_.._-----------------._--.------------------
that the affiant or the corporation in behalf of which eh.~...is acting is not inter-
ested in the subject matter of said notice or advertising and that all of·the allegations of
this affidavit as to the time,place ~haracter of ~e pUbl~fion are true.)2t.~-:d ..:..~~.
1 ed efor this
...1~,REID DOUGHERTY,Notary Public
MONONGAHELA,WASHINGTCN CO.,PA.,
~~"'''!~~~~~~''';'''''I",l'~~,....................My Commission expires Ju!y 29,1972/
V Public'
--nECJi'Qf,'~OTICE ;lEstate..,f·H"~n LawrenceCooper,dl'Cet:1 itC1 tate of 1,002'Branch BNOUff.n We.,,lington Coun-'ty.PeIU1 !.,Letten T'-"'.T,entarY upon the Iaboveestatehavingbeengrantedtotheundersigned.notice is herebY 1aiventothoseindebtedtheretoto,make immediate payment.and to Ithosehavingclaimsordemandstotpresentthemforsettlement.Emil A.Eckert
In03 Furlo..."Ave.Rrjl~WO('P:'-
Howard },Cc.:.I·~IOfl.Att"rney !Charleroi.P,_I
October ".12.Ill.~.71l...-----...J
...l (I
Washington County Reports
~Xl~Uxjr;lx~N~~T<
WashingtOD,Pennsylvania
(PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION)
PROOF OF PUBLICATION
In compliance with the Newspaper Advertising Act of May 16,1929,P.L.
1784 Sec.3,paragraphs (3)and (25).
COUNTY OF WASHINGTON )
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.publisbed weekly having its
place of business at Washington.Washington County.Pennsylvania.and is act-
ing as its agent in this behalf;that the said WASHINGTON COVNTY
REPORTS was established on March 31.1920.and was designated as the official
legal publication for Washington County.Pennsylvania,by order of the several
courts of said County,dated November 11,1920;that the printed notice or adver-
tisement attached hereto is a copy of a notice or advertisement,exactly as printed
or published,which appeared in the said legal periodical in its regular issues on the
following dates:
........Qctober....B.,.L5.,.22.,.1.9.7.Q .
"
Estate Notices
The Register of Wills has granted letters,
testamentary or of administration,in the
following estates.Notice is hereby given
•to all persons indebted thereto to make
payment without delay and to those hav-
ing claims or demands to present them
for settlement to the Executors or Admin-
istrators or their Attorneys.
•• •• •••• • • • • •• • • •
,COOPER.HERMAN LAWRENCE,
I Dec'd.
Late of Long Branch Borough Wash-,ington County.Penna..Executor:Emil A.Eckert.1008 Fur-long Ave..Roscoe.Penna.
I Attorney:Howard F.Carson Charle-roi.Penna..
that the affiant or the corporation in behalf of which he is acting is not interested
in the subject matter of said notice or advertising and that all of the allegations of
this affidavit as to the time.place an~ch,racter of the publicatiOft'\are tru,./"1"_-,'~,'.!://,---;,f /tJ (,.
"~.''.;1 "\~",,::-(,;'..,_l ..,.
..----------..1 Editor
Sworn to and subscribed before me'fhis
?.?..~.~day of .Q.~y?~.~A ~~,-l%Z.g.~-~"",(.-/J~,,;:'.-::~
JOSEPHINE T.SCIAMANNA
NotJry P:Jbiic.Washington,Wils~ington Co.
M/Co:nmission Expires July 1.1914
STATE OF PENNSYLVANIA,
WASHINGTON COUNTY,~55:
The within named Accountant being duly sworn according to law,deposes and say s that the above account
as stated is true and correct as E.~verily believe,
Sworn and subscribed before me thiS .l/d..
day of ;.!?~.~~.~1?~.~19 7J .
..~~.~~~..........•..
.CHARLEROI BORJ ViASiHNGTON comny
MY COM~lISSI~)rj [;:;'=i;(£S MARCH 12,1973
Member Pennsylvania.Assn.of Notaries
Wa1shington County,SS:I do certify that I have given legal notice 'to all persons
concerned of the filing of the within account in the manner
prescribed by Sta'tute and Rule of Court,as evidenced by proofs
,3-"1),-1thereo'f filed to No...tO L .
Witness my hand and official 'seal thiS &.~.
day aL~.....rv;~.....;..19'];1"~.~IL.oJv.!~..
.Register of Wills
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In the matter of the Audit of Account in
Estate of H~e,,-,r:.ID:!:.::a~n~.!,L,,-,.!.-~C~oo!..:o~p~e,,-,r~,----_{
Deceased
TO THE AUDITING JUDGE:
No.931 of 1970
Enter ID---'y .......appearance for Accountant.
21.day of.M_a_r_c_h;...;,'--,19~
N.B.-Counsel shall,by separa:te paper,present a concise statement of each
claim,with supporting calculation of any interest claimed.Objections
to an account as filed,shall be concisely stated in a separate paper.
Council suggesting proper distribution shall file a separate concIse state-
ment in that regard.
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No.931 of 1970
In re Audit of Account in Est8Jte of
rt~t;\)~:::;·1 ;',,1.0
r:~GIS I L.\Or'·,'.'iLLS
~~l\'S:lit~\·~t'·fl CO ..PI\.
Herman L.Cooper,
Deceased.
AUDIT
'ra~rip~fnr i\.pp~araur~
FOR
Accountant
Howard F.Carson
Attorney
~2
)
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA.
ORPHANS l COURT DNISION
INRE:
Estate of
HERMAN LAWRENCE COOPER_,.
Deceased.
(
)
(
)
(
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(
No.931 of 1970
is Howard F.Carson.Mr.Carson?
Cooper,deceased.The Executor is E mil A.Eckert and the attorn!y
MR.CARSON:
~z«>..I>-UIz~EFORE:
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%UIc~APPEARANCES:
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aill:tI~THE COURT:o..bIll:
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HEARING ON AUDIT
The Honorable P.VINCENT MARINO,Judge of the
said Court.
HOWARD F.CARSON,Esq.,of Charleroi,Pa.,
representing the Accountant.
Tuesday,March 21,1972,at 10:00 A.M.,EST
Number 931 of 1970,the estate of Herman Lawrlence
May it please the Court,basically the decedent'
estate is in good order.Your Honor will recall this particular esta e
was where we combined the assets of the decedent's estate and the
assets of the decedent's minor son in an effort to try to save his
home for him.And up to this time we have succeeded in that.It
may be slightly irregular,but Emil A.Eckert,in his capacity as
testamentary trustee has signed the electionto take in kind,which
2
would apply to the real estate and the household goods.Now,of
course,he's wearing two hats here because he's also the Executor
•I don't know of anything improper about that.But I did want to poin
ou t that s ituat ion to the Court.I might also ask that I have some
rather do deal with the minor's estate.And I don't think it's
later today on those matters.
have the money to do it with.
matters which don't deal directly with the decedent's estate,but
( AUDIT CLOSED)
The audit of this account is ordered closed by
(NO RESPONSE )
Is ther e anyone els e in Court interested in this
Other than that,everything has been taken care
You may do so.
the Court.
decedent's estate?
wondering if it would be possible for me to confer.·with the Court
of.Now we haven't paid the Inheritance Tax.But frankly,we didn'
necessary or proper to bring them up here at this time.I was
THE COURT:
THE COURT:
MR.CAh SON:
THE COURT:
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•I hereby certify that the proceedings and evidence are
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The foregoing record of the proceedings upon the
hearing of the above cause is hereby approved and directed to be filed.
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~~contained fully and accurately in the notes taken by me on the hearing of
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UI~the above cause,and that this copyis a correct transcript of the same.
IIIII.
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ESTATE OF
H~rman Lawrence Cooper,
No._--'-6Llo.8=-:..+7.)J.O=--+Q"J-31.....~~_
In the matter ofthe_--=-F-=i:.=.r..:::s~t:..-:::::a=n:.::d:......=..F...;:i;.;:.:n:=a:.::1:....
Account of End]A.Eckert
Executor
ADJUDICATION AND DECREE
And now June 5 '19-R,this matter came on for hearing,
audit and distribution at this session and testimony taken;and thereupon,upon due cons ideration
thereof of the balance for distribution in the hands of the Accountant is determined to be
$;;570.18 and the account is accordingly confirmed;and it is ordered,
adjudged and decreed that the said balance be paid out by the Accountant in accordance with the
schedule of disribution hereto attached and made part hereof unl exceptions hereto e file
sec.reg.or an appeal be taken herefrom sec.leg.~
SCHEDULE OF 01
Balance per account _
Additional debit asked at audit
Additional credit asked at audit
Balance _
Deduct Clerk's Costs &Receipts _
Attorney ---JH..J.IO.LJWIlll-i8;:1.,rl,:-'dL..L.-Fc.....-.--'-'-C.e:t.a..£.:r.::l.s..\"j0c.LIp'--_
Russell Marino,Agent,transfer inheritance
tax,$44.88
Interest from 11-31"'71 to 6...14-72 1.l.l-4
Emil A.Eckert,Testamentary Trustee for Patrick
Kev:l.n Cooper,a minor,residue,including funds
distributed as Family Expmption and cash and
including $53.00 value of household goods and
furnishings,credit to be taken by the accountant
for $121.28 advanced for the benefit of the
minor prior to distribution by the Court,
448.00
No balance
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Hfc/ma 1-1 6/8/72
'.
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
IN RE:ESTATE OF )
Herman Lawrence Cooper,)No.68-70-931
Deceased.)
PAY TRANSCRIPT
AND NOW,this <0 day of June,1972,the undersigned do
hereby acknowledge to have received from Emil A.Eckert,Executor,
of the Estate of Herman Lawrence Cooper,Deceased,the sums of
money set opposite their names,being the sums of money awarded
at the audit of the above estate,and,do further waive the
right to file exceptions to the adjudication and the right of
appeal from the adjudication,and,agree that the Executor may
forthwith make distribution in accordance with the terms of the
adjudication.
RUSSELL MARINO,Clerk's Costs
RUSSELL MARINO,
inheritance Tax
EMIL A.ECKERT,Testamentary Trustee
for Patrick Kevin Cooper,a minor,residue,
including funds distributed as Family
exemption and cash and including $53.00
value of household goods and furnishings,
credit to be taken by the accountant for
$121.28 advanced for the benefit of the
minor prior to distribution by the
Court.$5505.36
I.
IN THE COURT OF COMMON PLEAS
OF WASHINGTON COUNTY!PENNA.ORPHANS'COURT D VISION
No.68-70-931
IN RE:ESTATE OF
~II HERMAN LAWRENCE
COOPER,
Deceased.
PAY TRANSCRIPT
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~orm~o)THIS FORM REQUIRED IN ALL ESTATES WITH GROSS ASSETS UNDER '10,000,UNDER SECTION 701 OF A(i'I',
EFF:E:UARY 1,1982,(FILE IN OUPUCATE WITH COPY OF WILL ATTACHED).0~-1o-1~I
OFFICE OF THE REGISTER OF WILLS
County of ..~0:~~:i;~9:1:9r-,..
......,,.~~~~..~~,,~<?l;<~:t;~,.,'.' " "of .,~?,~C;?,~?~~~?:~¥,l.~e:-~,~e:-"".., .
(Name)(Addreu)
being duly ~~<?_~!?:..according to law,deposes and says that he is the ~~~_c::~_!~E _
(Exec.,Adm.,Legatee,ElC.)
of the estate of_.__H~1:m~n_J.-_~5:;_QQp.~_~.whose last residence was .._.. ...._...._._.---------
(No.)(Street)
--~~~_9_~~~!:?:.~~~.?.~9."'::~E:.deceased,and that the whole of the estate of said decedent,who died ~~9_.:'~!_L_~.?70 ,
(CitY.Borough or Township)(Date)
consisted of:
REAL PROPERTY
REAL PROPERTY IN PENNSYLVANIA.WITH STATEMENT OF MORTGAGE ENCUMBRANCES UPON EACH PARCEL AT DEATH OF DECEDENT,
WHERE PROPERTY HELD AS JOINT TENANT OR TENANCY BY ENTIRETIES,GIVE NAMES.ADDRESSES AND RELATIONSHIP OF OTHER OWNERS.
Real Estate Estimated
Value
All those two certain tracts of land situate in the Borough of
.,
Long Branch,Washington County,Pennsylvania,being more part-
""1::0,..1,,,.-'-';::\nn no"""';hpn in the attached exhibit.
'j ,f t~
Tract First:Upon which there is situated a 1 1/2 story
insulbrick dwelling and out buildings.
Tract Second:Unimproved,which adjoins Tract First above.vyrLJ'.t-.A
c"$5000.00
Personal Property
\.'"-,
,,•>
,>165.977($25.00)U.S.Savings Bonds,Series E.~--b-Ce.P-/-.J
,..,
--!.,.J!',-,
Household goods and equipment,more fully described in the
attached exhibit v .L1iC-.JV
$338.47
NOTE:You may expedite the processing of this return by filing with it,and as a part of the return,
letters from financial institutions or mortgage holders,certifying to amounts on deposit or owed by the
decedent as of the date of death.Such letters must be eigned by a responsible officer of the financial
institution or mortgage holder and indicate clearly amounts of principal and interest in the decedent's
account at the date of death and the type of account,account number and the exact name or names in
which the account is registered.x
PZ os;~-.------'--~~
-...
Jointly Held Property irriat.ed
V...lue
.'
None ~'-..,.~
,.
.
,-
-
Transfers within TWO YEARS Prior to Death
None
-,,
That at the time of death there was no safe deposit box registered ih 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 ihe 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
None
-
BENEFICIARIES
BENEFICIARIES AND ADDRESSES
RELATIONSHIP SURVIVED AGE OF LIFE
(If step-children or DECEDENT TENANTS OR INTEREST OF
(State full names of all and their addresses who have illegitimate children STATE YES ANNUITANTS BENEFICIARY
an interest,vested,contingentor otherwise,in estate.)are involved,set 'OR NO AT DEATH.OF -IN.ESTATEforththisfact.)DECEDENT
Patrick Kevin Cooper (minor)son yes Whole
1.5204 Dittmar Drive
T~".•.~"~~~~
VVH..1.I.I...1.<::::.L ,.~~~~,
(Emil:A 1:'........TrJ.ru
~
Trustee)
-
RCC-62 (6-
<!'~"ZJ.ut
• a
RESIDENT DEyEDENT DEBTS AND DEDUCTIONS CLAIMED
Funeral expenses paid
NOTE ~ist first five items in the spaces so provided,observe notations thereon,and instructions
•DEBT OR CLAIM NATURE OF SAME AMOUNT THIS COLUMNr-"'"------'----=....::..:--=--------,-------c=--:c::c.:::....=-=..:..::::........::-=--.:.::..::..::=C-------.,--=.::::....=..c::....::..;.-=r------1nttEGISTER ONLY
$
Family exemption (will not be allowed unless
decedent died residing with a spouse or children.)
Administration Expenses •
Counsel fees •
OTHER DEBTS AND CLAIMS
Fiduciary commission •
(.)See Note below
Total ~
Not"Th...tat.ag.~'to adv;"tho Rogi,..,0'Will,;,tho am.ont ~toally paid in "tt1.m£.L-•.y-fe-e-,-c-o-m~',-Ji~-s-i-J.-r-d-e-b-t-I:-is-lr....E;-a-te-r
or less than the estimated amount claimed and allowed./J_-~PlIA .'10 P,
.'7th -1 -r ~Subscl'lbed and sworn to before me thIs ,. . . . . . . . . . . . . . .. ....~'.:/'.(Executor-Adminisn"ator)
"IJ~'daY:J?;r)l)J'CAT~~''J~~~"R~~~~;~:~NOTARY PUBLI~'"~??~.'~~~'~~t~~~t'~::b;;/'".
.(;6 Q.#t!..~..~~~F~~IJQI ..aURU ..WASHINGTON COUNTY Roscoe,Pa.r MY COMMISSION [XPiRES rAARCH 12 1973··················································
Member Penn.yll'a~ia A':(City or Town and State)•.,S~.01 NQtaCies '
Having been dUI~sworn according to law,I do h~~~;r~if~that the above appraisement i.S made in conformity with law on this
.........~dayOf·········r.....-·7r················,.1 9 '70 ~n
......~~.~....~~..
In the event that any future interest in this estate is transfened in possession 01'enjoyment to collateral heirs of the decedent after the
expiration of any estate for life 01'for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer'inheri-
tance taxes at the lawful collateral rate on any such future intel'est.
REPORT OF THE REGISTER OF WILLS
I,the undersigned duly elected Register of Wills in and for County,Pennsylvania,do respectfully
report that I have allowed debts and deductions in the amounts claimed by deponent,except as to those items where a greater or lesser amount
is set fortlj in the last column to the right in said schedule above,which greater or lesser amount represents the sum allowed as a deduction.
Dated:.••••••••••••••••••••••0"0.;••••••••••••••••••••••••••••
Register of Wills
~
!Form No.RCC-62 (6-70)
Will IAdministrationSN/,9.~,,, ,;.,.,'.'Year,. , , .
I 'r ~LJ
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tpH T~¥=
I I uuN 1<:;/,n ,..
MATTER OF THE APPRAISEMEN'D 2
OF'THE j ,.,""'0..U.;::".',i.1/fPr:Q.,j'~OF·,','ILL ("E~T~'lIE,.,(,/..v
'I I \".r '),"r,.45f.I.".,,,-/(U.,PI\.
Herman L.Cooper,
Deceased
La~of Long Branch Borough.........................................................
County of , ,Washington..................................................
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
Howard F.Carson
•
R CC-8\(2-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILING OF APPRAISEMENT
E~fIL A.ECKERT
IN YOUR REPLY PLEAOE
REI"ER TO
38-105-5
J
In Re:Estate 0 f H_E_m_f..,..A_N--=L:...-A:....lVR:...-,-:....E:..:.N.:..,:C:...::E=--....;C:..,:O:..,:O:..:P:..:E=.:iRc:.-.__
____...:.:W..:.:A:::::S..:.:H=I.:::.:N~G~T~O~N--__County -File No.63-70-931
Dear Mr.Eckert,
You are hereby notified that the original
appraisement in the estate of lIERMAN LAliRENCE COOPER
has been filed in the office of the Register of Wills qf WASHINGTON
County on July 9 ,19 71 •Said appraisement reflects the
following valuations:
RealEstate ----',>L5..,.,~Qu..Q.u.Q'-.-..;Q~Q _
Personal Property __~3~3~8~.~4~7----_
Transfers ...,.....,.....,.....--.--=-----
Tota1 .....:5.....:,z...3::;..3::;..8~•...:.4...:.7 _
As to such tax that is paid within three months from date of
death,a five (5%)percent discount is allowable.As to any tax that
remains unpaid after one year from date of death,interest at the rate
of six (6%)percent per annum is charged.
Any party in interest who is aggrieved by an appraisement may
appeal therefrom as provided by law.
Dat e __J=-u:::.;1=..Yl.--9::...L'-..:1::..9:::..7.:....;1=---_Signed
Title MADELINE FIi\TNEY,APPR.-iISER I
DATE OF DEATH:August 31,1970
Note:This is not a bill.
RCC-39 (5-68)
COMMONWEALTH OF PENNSYLVANIA
T.ftANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of COOPER
(Last Name)
HERMAN
(First Name)
L.
(Initial)
DATE OF DEATH 8-31-70 FILE NO.63-70-931
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of__IV_A_S_H_I_N_G_T_O_N _
Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at
the values set forth opposite each item in the last column to the right in Schedules "A","B","C",and "E".
Dated:__J_u_1..!:.,.y_9...!...,_1_9_7_1 _If?t!Lkt.acVJ;(~~INHERITANCE TAXAPPRISE~
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
s ()()()()()
338 47
5,338 47
$5 uuu 00
338 47
5.338 47
VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED
$$-------+--
INVENTORY
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
Joint -Held Property (Schedule E)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
Valuation of life estates or
FOR USE OF REGISTER ONLY
Tax on $----------4--
Tax on $----------4--
Tax on $----------+--
Tax on $----------4--Tax on $4-__
Exemptions=========1F==Total Estate -I-__
TOTAL TAX
2%
6%
5%
10%
15%
'"
COMPUTATION OF TAX
$--------+--
$--------+---
$--------+--
$-------+---
$-------+---
$...J.....__
("')As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
Less tax previously paid
BALANCE
Less 5%of tax if paid within
3 months after death ::::::::::::!::t====
BALANCE OF INHERITANCE TAX DUE $t=
Add interest at rate of 6%fro~
to ----C$----AMOUNT OF ESTATE TAX ASSESSED $
Estate tax paid $I
BALANCE DUE $L-
Add interest at :;te of 6%from $------t=
TOTAL TAX BALANCE $------.PAID $_
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
HEUMANLA1V'RENCK.G.OOPER.
Deceased
Late of .LONG BRANCH nORa.
County of lvASHINGTON
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
I
"
Fonn RCC-2
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HAKRISBURG.PENNA.171Z7
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE ~.~.!Y..~.J ~.??.~.
COUNTY Jy..as.hingt..o.n ,
1 "I
FILE NO•........?.~..:..?..9..:..~..~.!'
HER~~N LAWRENCE COOPER LONG BRANCHE BORO.Whereas,late of ..
in the County of .......................................~:!.A?..IJ~.NQ.1'.QN.......................................................Commonwealth of Pennsylvania,having died on
the ..........................................~.+.~.t....................................day of ...................A~g~.~.~..................................70 seized and possessed of an estate19............,
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,MADELINE FINNEY 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 transferinheritancetaxesatthelawfulcollateralrateonanysuchfutureinterest.
Unit Appraisement
Description of Anet Values Made for Inheritance
Tax Purpo.es
$
REALTY
SEE COPY ATTACHED TO APPMISEHENT 5,000f;00
PERSONAL:
SEE COpy ATTACHED TO APPRAISEMENT 338 47
total 5.338 47
.5,0 00.0 a
338.47
5,338.47 T !:
.00 T I I,
,
j-_.I--
I
fonn~;v~fbb~:::~i~w~a~~:~:;:;.r~:~ce7~~~b~..;~e~
A ralser
..................................................................................................................................................................
W~~~r~~Penna.......................................................~.............~.;'W..'''''....................,
(Post Offleel
'fAS.HINQ.TQNH ..HH..............County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
HER~~N LA1VRENCE COOPER
Deceased.
Late of
LONG BRANCH BORO.
Date of Death,8-31-70
Appraisel1le/!t Docket Vol.,J..$.
Page,lO'.5..~.5.No...9..:?.~.7.Q.~.~.J.l .
Filed in Register's OfJice,..H.~:l.l.l.:.Y.~J9 .7.!.:
Amount of tax due,$..
DEPARTMENT OF REVENUE
Received,
Examined and Approved,..
Wrote abaut Appra.isement,..
Appeal f"om Appraisement,.
Entered and charged,H .
I
I
...DEDUCTIONS ALLOWED IN .I
THE SUM OF $tI.f!lo ,ell'
"L-7v
L.ATE OF __.JLw.s.;ouD..lJ9li1-...JS.r.a...'lauD"J"CL.o.LbL-BlOUo,Lr&...l.ouu.&!g!::I.LbL-_
.··~!o3-7L'I-93/
STATEMENT OF DEBTS
AND DEDUCTIONS
I
"•
ESTATE OF Herman L.Cooper
...
"OFhcE OF THE
REGISTER OF WILLS
AND AGENT OF THE COMMONWEALTH
OF _W~a~s!.:h~i=n=..1g:Lt~on=~_COUNTY
Form RC ColO
,---------------------.---.~----------------....,;--------------------,
DATE OF FILING APPRAISEMENT __,J;huJ~Que!!-~74,-...:1L.:9l:iU7~1L-_DAT5OF DEATH ----Awgust 3 1 ,197D,_
DATI!!:NO.OF NAME OF PAYEE REMARKS AMOUNTVOUCHEIlt
C:1:R A'T'"T _••_,----".~",...A ~l~nA .5 nit'1'1Ul.Al:l._l JlIN 1I'{'\l)
ITEMIZED LIST OF DEDUCTION~:-~~OO'·10 )
,/"-L/
COMMONWEALTH OF PENNSYLVANIA }Wa shin.gton so:COUNTY OF _--:-_--:_:--_
I,Emil A.Eckert
DAY 01'
L
(
The Accountant claims credit out of the assets of the Estate,
to wit:
Date
1970
Dec.7
Dec.8
Dec.16
Payee
West Penn PoWer Co.
Bell Telephone Co.
Patrick Cooper -
Description
Bill to date,including
prior to decedent's death
Bill to date,including
prior to decedent's death
Maintenance
Amount
$37.01
27.63
~
Dec.18
Dec.30
1971
Jan.5
Jan.28
James Cowell
Colonial Life Ins.Co.
James Cowell
Russell Marino,Clerk O.C.
Installation of new coal
furnace and an extra heating~
run ~
Life Ins.Premium for minor ~~
Balance on account ~
C.C.of Gdn.appointment 1.50
Jan.29
Feb.1
Cathy J.Riley For remodeling materials,
such as insulation,paint
and hardware
Russell Marino,Clerk O.C.C.C.of Gdn.Decree
~
1.50
Feb.12 Cathy J.Riley Reimbursement for additional ~
material ~
Feb.19
Feb.23
Feb.24
Mar.3
Judi Henning Maintenance expense for
minor
Cathy J.Riley Coal and Materials
Russell Marino,Clerk,O.C.Filing Guardian's Petition
Modern Art Studio Photographingwork being
done on premises
~~
~
2.50
12.66
Mar.10 Patrick Cooper
Mar.13 Judi Henning,Gdn.of
person
April 7 Judi Henning,Gnd.of
person
Maintenance
Proceeds of March
Security Admr.
Proceeds of April
Security Admr.
~
social~
Social ~
~
".
,.A,
-l
April 7
April 8
April 9
May 3
May 3
May 5
.Judi Henning,Gdn.of pe rson
Marshall's Plumbing
William A.Jacobs,Tax
Collector
Ma lcoln Morgan,Co.Treas.
Judi Henning,Gdn.of person
Eckert Funeral Home
Hospitalization premium
Eye Doctor expenses
Commode
1970 Boro.&Sch.taxes 119.27
1971 Co~nty taxes ~
Proceeds of May Social
Security administration .~
Full funeral bill $1657.00
Less:S.S.Payment 255.00
Net balance 1402.00
May 7 C.Rosenthal N.fee -auto transfer 1.00
May 26
June 1
Various
June 7
June 7
West Penn Power Co.Bill through April 10,1971 ~
Judi Henning,Gdn.of person 2 Hospitalization premiums ~
Western Pa.National Bank Bank service charges 1.85
Judi Henning,Gctn.of person Hospital bill for minor ~.3JD
Judi Henning,Gdn.of person Doctor's visit and medicine~
for minor
June 11 Vermin Control Co.Extermination treatment
for cockroaches 45.00
16
July 26
William A.Jacobs,Tax
Collector
Dr.Robert Urban
1971 Boro.taxes
Decedent's bill,
~
12.52
Bell of Pa.Decedent's bill 24.31
Charleroi-Monessen Hosp.Bal.of decedent's bill 8.48
Colonial Acceptance Corp.Bill of Charleroi-Monessen
Hospital-As out-patient -~
71.00
2.00
2.00
12.50
5.50
$15.50
14.00
12.50
4.00
3.00
Costs Advanced:
Probating Will
Legal Journal-Adv.
Daily Herald-Adv.
Pt.for gdn.appt.
Register of Wills
Pet.for approval
of payment of bills
Filing Inventory
C.Riley -N.fee-
Petition
A.Allison -N.fee-
Inv.and R.C.C.----
Howard F.Carson
,".'t·I
",jo...'~.~•
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1971
July 28
,j •.
Humane Society of
Washington County
Judi Henning
Roberta Ellison
•
Disposition of dogs
Hospitalization for minor
Housekeeping service performed
decedent
10.00
..~
28.00
Aug.2 Howard F.Carson
Aug.2 Emil A.Eckert
12 William Jacobs
27 Judi Henning
Sept.3 Register of Wills
22 Judi Henning
Oct.6 Joseph Sitti
22
Cathy Rosenthal
Judi Henning
Notary fee -Petition for
and affidavit of gdn.for
Pittsburgh Steel Corp.
Attorney fees
Accountant's commission
1971 real estate taxes
Hospitalization ~or minor
Shor~certificate
Hospitalization for minor
Past due account and new
insurance for fire on
house
Hospitalization for minor
gdn.,
Wheeling-
2.00
750.00
250.00
C3P-e
1".00
€~
165.00
€7~§)
Nov.29
Dec.
Judi Henning
Howard F.Carson
Register of Wills
Hospitalization for minor
Long distance telephone calls
Filing Account
Notary fees -Account,
Debts and expenses and audit
Service charges
19.00
3.00
1 ...70
Total
f)..Jd.~~J "A \~wt--J-',IN)+-/3,v-v ~
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..'-\
IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNA.
In the matter of :the Audit of Account filed in the Estate of
)Cooper.Herman LRwrence
D~eased
)Date of death ~?~---J~/---..L2-0=-----
\No.---211 of 1979 Term.19B-.A.A.
I
Docket 38-105-5
TO THE AUDITING JUDGE:
Enter my 'appearance for the Commonweal'th of Pennsyhnania.claiming tl'ansfer inheritaillce tax in tfue above estate.as follows:
DR.~-6 0 O.(7 t)To appraised Vialue of Estate:Realty----------.._..__..__.__...__.__..__..$._
Personalty-----------.....__.....$J_3_f".....:...-'.y~Z:......___
Additiol1!al Assets per Account,Subject 'to Tax ........._..__.....__.....$_
Additiona,l Assets per Audit,Subject to 'I1ax ---....---------____..------------------------------..---..--..$
$----
$---
$-------
$-------
$-------
$-------
$
)
\I
)
GROSS VALUE __..__.............__......$__'-.5_.-d 3 /::77
'lO fa y '),
Additional Debts and Expenses per Audit
CR.
Debts :and Expenses per Account;see Note
TOTAL DEDUCTIONS,$_
'f$--------
$__Jttk;f,
CALCULATION ~'-3 ~?J r y 1.
Less Deductions __....mm..f ~'?0,'IJ
Clear VaJue mm____-..~-.1,y(),..1l_....:-V_,_
)-~tLt..~~)I-
Gross v,ailue ....__
~T:ax-----
able
at
\15%
I
'Ilax·
able
at
2%)_
/70
Less amount previously paid .._..__...-$____
_fYJt'.~.~~J'.,Balance ..._.._..__-------------..---.--$__-_._
Intere5t__~Ts.lm()s.QdayS@~%..m__$(If.1
TOrAL TAX AND INTEREST DUE _...._--...-..-----I_I-b,~L-
~c.?"3 ~>--H $I!f r'~~~C.J2..J "
..O'?,O»/~//:l'7;U
~
L7/7L•...zc..
Total Tax ........--.-....-------....-----......---...---....
$------
$--_._--
$------
$---------
$--------
TAX PAID ON ACCOUNT
NOTE:The following credits claimed in the Account are
held not deductible :a's against the tax:
"j
Noo •Tenn.19__•A.A
ESTATE OF
Deceased
PRAECIPE FOR APPEARANCE
FOR
COMMONWEALTH OF PENNSYLVANIA
~5
•
If~~
~f-t:a~
May 26 ,1972
Mr.John Hana
Orphans'Court
Court House
Washington,Pa.
~:T~~
~~~__wdIor~~
£~~
15022
~~~///,!!
~//6'J'-6'SOS
J
IN RE:Estate of Herman L.Cooper,Deceased.
Dear John:
This is to confirm our conversation of April 27,1972.On that
date the Deed from Emil A.Eckert,Executor,to Richard L.Riley,
et ux.was recorded.
The consideration for the property was $5200.00.Considering that
much money and work had been expended on the property since the
decedent's death,this reflects a loss,if anything,rather than a
gain,subject to Inheritance Tax.For the purpose of making your
Decree of Distribution,you should show a non-taxable increase of
$368.00 in the gross estate,being the $200.00 gain on sale of the
real estate,rent for March and April in the sum of $80.00 and
insurance premium refundin the sum of $88.00.
Rather than go to the trouble of preparing a new statement of Debts
and Expenses,and having it executed by Mr.Eckert,following which
it would have to be notarized,I have prepared a Supplemental Praecipe
for Appearance formally requesting you to consider the above mentioned
sale in making your Decree of Distribution and to allow the following
credits:
Howard F.carson -Atty.fee-Preparation of Deed $25.00
Howard F.carson-Reimbursement for Costs advanced:
Notary fee on deed $1.00
Pa.Deed Transfer tax -1/2 26.00
Local Deed Transfer tax -1/2 13.00
Prorata share of 1972 real estate taxes
Bureau of Vital Statistics-Birth Cert.of minor
Judi Henning-Hospitalization of minor
Judi Henning-Hospitalization of minor
Judi Henning-Doctor and Hospitalization
40.00
23.00
2.00
27.00
27.00
55.00
$199.00
"...I -'~/
John Hana Page 2 May ,1972
Should you have any further questions,give me a call.
Very truly yours,
/7~Howard F.Carson
Hfc/ma
~,'.',',
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-'.'0'
"...-
:3 7 0 1
2 7 6 :3
1 5 0
1 5 0
2 5 0
1 2 6 6
1 1 9 2 7
1 4 0 2 o 0
1 0 0
1 8 5
4 5 0 0
1 2 5 2
2 4 :3 1
8 4 8
7 100
1 o 0 0
'2 8 o 0
200
7 5 o 0 0
2 5 0 o 0
1 0 0
1 6 5 o 0
1 9 o 0
6 o 0
6 o 0
1 7 0
:3 o 0 6 9 :3 s
2 5 o 0
2 7 o 0
1 'Z,o 0-'
1 8 5 0
:3 o 9 0 4 :3 ~:~
~.,"-#'.
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COPY OF INVENTORY
No~ary Public
£!nil A.£ckQrt.
Haman L..Coopert
.~
'71
3fnurntnrg anll .Appraisement of the goods and chattels,rights and credits which were
of ··········He·r :x:n..··!;;;·.·····Co-op:z·r·,·..····..·,late of.·..····{.;;ong····Braneh····Bo·rou9b ···..·········.
Washington County,Pa.,taken and made in conformity with the above affidavit.
DOLLARS
REAL ESTATE:
ALL those t~o certain ~rJ.ctG ot land situa.<te in th2
Borough of Long Braneho Uaobington Countvo Ponnoylvnnia t
being MOre ~\r~1cularlV bounded and described in the
attached Exhibit.
Tr"et Firot:Upon \lh1eh there is situe:ttad a 1 1/2 story
ins~'\l~)1:iclt dtnelling .'lnd out DlAildings.
Tract Socond:Un!;:~X'ov-ad,\1hich adjoins Tract Firot nlJov3.
CENTS
Household goods,more fully described in th~
Attached ~xhibit.
7 U.S.savingo Bondo.Sarioo B
$50~00
172 50
165 97
05338 ~7
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$172.'50.,
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$55~00
$0.00
2.00
1 c;.nn
20~00
~-.1,-,~.'-'
3 .•00
',700u
'3.00
5.00
,~n~
0.00
20.00
0.00
0.00
3.00
2.00
n ~()
0.00
u.uu
0.00
0.00
12.50
0.00
n ()('I
10.00
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"'.',-....:.Rl+e~f~r'-4i~g*e::..;rl'.;a~..:t:-teo-rr----------..:.---;.,-----.:..--.,..::"":'-'------'2fr:-t)fr--+------~
2 Rugs
.I I
..
"'
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',.',.,MissiOh",Bookcase:.'.',~,I.1..I,.:-..,'." ':t:• •
, ,-..JC~o9"ubl-Bcbb~'.:e&I-."(C;I:hl.ea~ii,.;rE:----:'-:"·~---"---_--:"'---"':'_--------:----:-:---------rB-;BEr-:-+---'-----".,:t!',;(.~r,~,"'Chifferobe',.":"
It,',
.Coffee Mi 11.
Set,of Melmac,Canister set 'and Misc.Items
.,,\-,
.;",":"..·;-::-c__~.r~·'-<~,-..·,~,.".JI.,","':~"r,',_,~I..~.>.':,,~,,:;r ,~'~:ft",~'-"Personal Pro'perty,';~,',Old Tractor
'E.lec.tr.ic :,5,~Wing M,achine (broken)~/~,_--"';";"':'::''':''::~::''''''';i,=-.:::'''-::'::'::'='''':':'-~'':''-''::''::''=--~_=--''::''::'':.L -"-..!--=--=-:--=----:+-,...-,...---"-_
'.(\.,Rloor Lam;p ,.~.
3Piece,Bedro()m'~e-t-old
~:.':,\..
~--~----------------
i.,..'".'"----l
ALL those two certain tracts of land situate in the BOROUGH OF LONG
BRANCH,Washington County,Pennsylvania,being more particularly
bounded and described as follows:
FIRST:BEGINNING at an iron pin in line of land formerly of John
Nixon,which pin marks the corner of land of Gus Richey and land
here described;thence by said Richey's land,south 1°West 1181.3
feet to a post in line of land of Winnett;thence by said Winnett
land,South 78°40'West,208.31 feet to a stake;thence by land of
Thomas Lancaster,North 1°East 1232.8 feet to a point in line of said
Nixon land;thence by said Nixon land,South 89°East 208 feet to an
iron pin,the Place of Beginning.CONTAINING 5.51 Acres.
BEING the same premises conveyed to Herman Cooper by deed of Mary R.
Chalfant,et al.,dated May 17,1940,and recorded in the Recorder's
Office,in and for Washington County,Pennsylvania,on June 23,1944,
in Deed Book 681 page 145.
SECOND:BEGINNING at a point in the line of lands,now or formerly,of
Emerson E.Klingensmith,said point being also the southern terminus
of the line described as"S.37°02'30"West,a distance of 306.04
feet to a point",in the deed of Monta H.Redd,et ux.;thence by
lands of the aforementioned Klingensmith and by lands of Herman L.Cooper,
South 89°06'20"west,a distance of 209.60 feet to the northwest
corner of other lands of Herman L.Cooper;thence North 0°53'40"
West a distance of 19.32 feet to a point at or near the centerline of
the public road known as Pennsylvania Highway L.R.62141;thence along
or near said centerline,as projected,North 88°39'20"East a distance
of 226.05 feet to a point in the line of lands of Vincent Cooper;thence
by lands of said Vincent Cooper,South 37°02'30"West,a distance of
26.74 feet to the Place of Beginning.CONTAINING 0.1009 Acres,with
',..'.-'\'..'-
,,
the survey of L.V.Frye,Registered Engineer,dated August 24,1957,
revised April 26,1958.
BEING the same premises conveyed to Herman L.Cooper and Dorothy May
Cooper,his wife,by deed of Monta H.Redd,et ux.,dated March 6,
1959,and recorded in the Recorder's Office,aforesaid,on March
9,1959,in Deed Book,Vol.1040,page 419.The said Dorothy May
Cooper,wife of Herman L.Cooper,died on the 1st day of June
i
~.
1960,and entire title to the above described tract of land,became
vested in Herman L.Cooper,the surviving husband.
""""""...\oJ
COpy OF INVENTORY
Notarv Public
£oil A.Bekerto
.~
71
mmmac:::sttt:
iluntuturg null 1\ppraistmtut of the goods and chattels,rights and credits which were
of He.~L Coope.r-·,..··..······..······late of.····..···..·Loia9···B~aftcb BoJl:'OU.g1l ···········
Washington County,Pa.,taken and made in conformity with the above affidavit.
DOLLARS
REAL SS'I'ATEs
ALL 'tbooo tt'JO cortAin trac~o o£land o!tun.to in ~!o
BOle'ough of Long B~nracho t1aobiDgton Ccun~Vt Pcmno:v1vania.
~ing nora particularly boun~and ciGocr:l.bod 1D the
a~tachad gubib1~.
Tra.ct First.Upon l1h:1ch there::l.s 01tuated a 1 1/2 ntory
insulbrick.duelling and out bu114ingo.
Txact Second:Un!mpltovaCl,which adjoino Tract Firot a~vo.
CENTS
$5000 00
PERSONALTY:
Hou~hOld 90048.noro tu1137 d30cribad in tho
attached Exhibit.
7 U.s.savingo Bonelo,Sories g
172 SO
165 97
(15338 47
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thence by
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ux.et
the 'souther~,,:terminus
';1-",, ',.\,•,"'.
'a ,distance of.306.04
':,then'qe,North 0°:53 '
,.~
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CONTAINING'0.1009 Acres,
'lV,
West"
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.1 ,'It'Redd,
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line of',lan'ds,now or formerly,
.;11
line of lands of Vincent Cooper;
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190 32 ,feet(t~a'point at ot near the ,centerline of
,;
Place of Beginning.
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;,the 'survey'of,c.v.Frye,Registered Engine~r,
I'date~August 24"1957,
"
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BEING the same''premises 'conveyed to Herman'L.'
:/.j
Cooper and Dorothy May
,,'f :':','",'",10'
Cooper ,,"'his wife,:by deed of Monta H.
""\',')',',,,:','I'.i H:~lr,'I,;1
Redd,'et ux.,dated March 6,
,The said Dorothy May
became
June
,,1',1,
vest~(i.,in H~rman D.,Cooper,the surviving'husband.
"
19'60 ,
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"'iC'oOper,wife ,'of Herman L.Cooper,!died on the 1st day ,of
,,'
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and entire title,to the above described tract of land,
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