HomeMy WebLinkAboutOC1970-0957 - ESTATE OF RESNICKPETITION SUR AUDIT
IN THE ORPHANS'COURT OF WASHINGTON COUNTY
Testate Form J
BARNEY RESNICKEstateof"'.'' - --.-..-.'.-
Deceased
Date of
Decedent's
.63-70-957N~it£sD\irgn··N·atTonal"·Barik·;·RuthFried-
Fiduciary_~~n ~mQ..ff..~;r;.9.J:Q ..f.~:i:.~gm~m .
(Sarah Pallick resigned as Co-Executri:
and..H.aro.ld..Fz:ie.dman..was...appoin:t.ed..
Successor Co-Executor)
Date of
death B.ep.tember 10.,l9..7.Q _Grant of Letters ~~.P.:t~~P..~~~.~.J..•.J:9..7.Q _ .
This is the f.i.:r§.t.c;mfLfJn.~J:account filed in this estate
If there have been former accounts filed in this estate,list file number or number and term .NQne .
Election to take
Under or Against will.(cross out one)None
Date Election Place of;
Filed ::_..............Record _:'...
N f . .Bertha Resnickame0survivingspouse_ __ _..__.__ _.._ .
List issue,where material:
Sarah Pallik a/k/a Sarah Pallick -Daughter
·.Ruth Friedman -:.Daughter
("
Did decedent marry.after.execution of will?(jndicate)K¥~.No.Any children born after execution of will?(indicate)
~.No.If answer yes,name them ::'_ __.__._._..
Leg,atees
Bertha Resnick Widow
Jewish Home and Hospital for
Aged at Pittsburgh,Pa.
Beth Israel Congregation of
Washington,Pa.
Pittsburgh National Bank,Ruth Friedm~n,
and Harold Friedman (Sarah Pallick
having resigned)Trusteesunder
Will of Barney Resnick for
Bertha Resnick -Marital Trust
Pittsburgh National Bank,Ruth Friedman,
and Harold Friedman (Sarah Pallick
having resigned)Trustees under
Will of Barney Resnick for Bertha
Resnick -Residuary Trust
Interest Fiduciary,if deceased or not sui juris
Legatee &Trust Beneficiary -
Legatee
Legatee
Legatee
Residuary Legatee
List,if exceptions to above:
If partial intestacy,give focts:
Adeemed:Revoked:Lapsed:Abated:Give Cause:
Notice to interested parties.Have all parties,having either vested or contingent interests and all ~rediors 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.bilK
If any exception give cause:::"..·.··.
File copy of Notice
ond date of.mailing ~t~.~9g~~~.~..~~P.-A·J?J~G .
Is estate subject to the filing of a Federal Estate Tax Return'Yes &Tax has been paid in full •...
Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount $::""-
If the Will makes any portion of estate subject to a life-estate,give name and birth date of life tenant .
Bertha Resnick -Born May 2,1898
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.
All claims made known to Petitioners have been paid•
..'..
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:-
11
None
'0 '.
Balance for distribution per account,
Itemize any additional debits not shown by account:
See Supplement to First and Final Account attached hereto
as Exhibit F i:~c
o
$=:-.
"'...-'\IJ,•
Q
..,.--.
$.
",I ~
Total "additional debits
Itemize any additio!1al
(Add)
credits not shown by account:
'1
See Supplement to First and Final Account attached hereto
as Exhibit F
Total additional credits (Subtract)$.
Balance for distribution $............"......._--__------.
If balance for distribution is not in cash,list each item held in kind,giving appraised Value (or distribution Value);
See Supplement to First and Final Account attached hereto
as Exhibit F
",
•
II
"'-
,I
-----~------_.--.---.-----~
If Family Exemption claimed by Petition,give place of Record:~__._.
If Family Exemption is claimed at audit,give name,relationship and basis for Claim:ae.rtha Re.sn.ick.,..
wife,whose family relationship with the deceased was maintained.
List any advancement or distribution on account that has been made,and nature and amount of same:
Please see Exhibit No.one of the First and Final Account and
Exhibits No.One and Two of the Supplemental Account.
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:
Copy of Schedule "M"of the Federal Estate Tax Return is attached hereto
as Exhibit D for the information of your Honorable Court.Said Trust
has.been pa~in full as shown on Exhibit No.One of the First and
Final Account and on ExhibitsNo.One and Two of the Supplemental Account.
Election of pittsburgh National Bank,Ruth Friedman &Harold Friedman
Trustees under the will of Barney Resnick for Bertha Resnick,Residuary
Trust -Exhibit E
Suggested Schedule of Distribution is attached to the Supplemental Account -
Exhibit F .-
ALLEGHENY
COUNTY OF ~~,SS:
COMMONWEALTH OF PENNSYLVANIA.
The above named Fiduciary or re,presentative thereof,
being duly ~~?~~doth depose and say
that the facts set forth in the foregoing petition are true
to the best of t~~:t.~knowledge and belief.
......Sw.orn _.to and subscribed before
me this 3~.day.of !?~~.~~.~!:E d9.?~.
Signature of Officer2l~~.t!!?/.~
.'.Notary tlublic .Tl'tJe of Officer .
MARGARET D.GIES.Notary Public
OHice expi res rilt~bLJJg,b••l\Ilf,)ghllOY••CPW1~••PA.•••••••••••••••c My Commission Expires June 7,1976
And your petitioner will ever pray,etc.
Deceased
Estate of ~~~X rn;:.$.NJ.~I\.'«
•
·f No.63 -70 -957
.......
FILED p
'74 fiUG 29 P~i I 45
"
Fiduciary...~:t.tt.l?1?~J~g.h..~H~:t;..~9.I.J:~J ..~.~n.k ,Ruth Friedman and Harold Fried-
man (Sarah Pallick having
r.es.ignedJ..;:.
•t L:..
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:po rag raph b-c;and divisions
thereof:shown on pages 23-24.
1.Written praecipes of all Counsel in the
case.
2.Copy of order appointing Guardian ad
litem/if pertinent.
3.Copy of Order appointing Trustee ad
litem/if pertinent.
4.Proof of service of above.
5.Letters Testamentary or Administration
C.T.A or an attest copy of Will.
6.Copy of inventory and appraisement.
7.Proof of advertisement of grant of letters
if not filed with account.
8.Certificate of liens in case any of the
funds for distribution are from judicial
sale of real estate.
9.Signed and itemized elections if any
distribution in kind.
10.Copy of Federal Estate Tax return if es-
tate is subject thereto.
Attorney
~2
RUSSt Lt L1 j~\Fl !N0
REGIS1FI\CiF WILLS
WASHIN(~:C."J CO .•PA.
,"
~tl tqr Qtnurt nf Qtnututnu 'Iran nf lIanqiugtnu Qtnuuty
®rpqaun t Qtnurt iiuininu
In the matter of the Audit of Account in
Es,tate of_-...:B=A:.=:..:R:=..:N=E:...:Y:-.......:Rc:::E=.;S=.;N=I.=C:=..K=...,,--,d=.;e:::.;c=..e=a-=::s-=e,-,,d=--t 63-70-957No._--=.-:::---.:.--:::--=--=...:~_
TO THE AUDITING JUDGE:
Enter_--=.m:.:.V.L.-,appearance for the Executors
d mf1
&i'itldfarb ~JJ .,...6 day of December ,19~
N.B.-Counsel shrall,by separate pape,r,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 concLse state-
ment in that regard.
''tel "0')t~~f:H\W3VM
Slll!\\(I i L'BI~3'1~,,:~-'~._....-.....~
ON \H\')11 !.p :r~ntl .
9h I ~d Gt ~n~hL
fO'=j ,_.\I~e~l :;:1~."'::-.
No.63-70-957
In re Audit of Account in EstaJte of
BARNEY RESNICK,deceased
AUDIT
Jrarripr fnr Appraranrr
FOR
Executors
HOWARD E.GOLDFARB,ESQ.
50 W.Wheeling St.
Washington,Pa.15301
Attorney
~2
'W
PllTSBURGH NRTIONRL BRNK
PITTSBURGH,PENNSYLVANIA 15230
TRUST DEPARTMENT
#80819-3 April 22,1974
Jay W.Troutman,Esquire
Orphans'Court
Washington County
Washington,Pennsylvania 153 01
-Estate of Barney Resnick
Dear Mr.Troutman:
I am enclosing a revised Petition Sur Audit,which we
have prepared for the estate of Barney Resnick.
I shall appreciate it if you will have this revised
Petition filed in your County.
Thank you for your cooperation.
Very truly yours,
(JL;0trRaoulPruger,
Vice President
K
Encls.
cc:Mr.Andrew Merva
)1
c
.
~
~n t1Jt Qtuun nf Qtnmmnn 'ltUli nf mUli4ilt!ltnn Qtnunty.
'tnnliylnunin ®rp4uns"Qtnun iintsinn
ESTATE OF
Barney Resnick,
Deceased
No.63-70-957
In the matter of the First and Final
Account of Sarah Pallik.B.uth Friedman
&Pittsburgh National Bank.Executors
ADJUDICA.Jj0N AND DECREE
An now August r2 7 ~,19~,this matter came on for hearing,
audit and distribution of this session and testimony taken;and thereupon,upon due consideration
thereof of th~&a~gce for distribution in the hands of the Accountant is determined to be
$571,7 •and the account is accordingly confirmed;and it is ordered,
adjudged and decreed that the said balance be paid out by the Accountant in accordance with the
schedule of distribution hereto attached and made a part hereof,unless exceptions hereto,be filed
SeC.reg.or an appeal be taken herefrom sec.leg.
I
~.court-/-:z==:
J.
SCHEDULE OF DISTRIBUTION
Balance per accoon~''1 $623,818.24
Balance 1
Attorney__---"G"'-'o""l"_'df=a:=.r.:::.b'--'&~G~o_=_l.:::::df"_'a::::r:..::b::__I
Additional Debits -Audit
Additional Credits -Audit
Deduct Clerk's Costs &Receipts &Advertising
~25,377.8 649,196.12
77,396.6
$571,799.66
346.(0 /4t/~-1~I1Y
(l1'U-d"~3 n,,t?10
f2w~n?,~~
t:-tu/yO(?
Register of Wills,Certification of Real Estate
Recorder of Deeds,Recording Certification of Real
Estate
4.0
(JRo ()plf.,~f'~(,f.
11.0 571,438.66
Russell Marino,Agent -Balance of Transfer
Inheritance Tax $3,913.09
Interest from 12/10/71 to 9/10/74 880.45
Bertha Resnick,specific bequest of 1962 Cadillac
Sedan at appraised value in kind ($250.00)and
$38,000.00 cash from income,accountant to
take credit for advancement
Jewish Home &Hospital for Aged at Pittsburgh,
pecuniary legacy,accountant to take credit for
advancement
Beth Israel Congregation,Washington,Pa.,
pecuniary legacy,accountant to take credit for
advancement
4,793.)4
38,250.PO
1,000.DO
500.PO
527,395.12
526,895.12
..
',.t
"
•
N~63-70-957
In the matter of the First and Final
Account of Sarah Pallik,Ruth Friedman
and Pittsburgh National B'jl;nk,.
Exe~utors
of Estate of Barney Resnick,
~eceased
i\bjubitntinu nub mettee
_:f :!,
~:.
!"!
~2
ForI,arded
Pittsburgh National Bank,Ruth Friedman and Harold
Friedman,Trustees Under Will,Barney Resnick
for Bertha Resnick (Marital Trust)
Principal -Personalty
Amount of marital deduction as calculated per
Schedule M of Federal Estate Tax Return
Advance distribution per Exhibit No.1
page 22 of First &Final Account and
page 13 of Supplement $289,756.18
1/2 interest in real estate in kind as
certified herein 35,586.02
672 shs.Eastern Gas &Fuel As~'o'ciates
Common 19,287.63
$526,895.12
Cash 2,852.09 $347,481.t 2 179,413.20
,Pittsburgh National Bank,Ruth Friedman &Harold
Friedman',Trustees Under Will,Barney Resnick
for Bertha Resnick (Residuary Tr'\lst)
100 shs.American Telephone &$
Telegraph~Co.,Common ,
3,006 shs.Eastern Gas &Fuel
Associates,Common
104 shs.Exxon Corp.,Common
50 shs.General Motors Corp.,Common
100 shs.Kraftco Corp.,Common
650 shs.McGraw Edison Co.,Common
300 shs.Phillips Petroleum Co.,
Common
150 shs.Ford Motor Co.J Common
Cash
1/2 interest in real estate in kind as
certified herein
- 2 -
4,737.50
85,918.57
6,7-92.50
3,581.25
3,775.00
19,540.62
8,456.25
7,378.13
3,647.36
35,586.02 179,413.~0 NOBALANCE
.~
"
No.63-70-957
In the matter of the First and Final
Accoant of Sarah Pallik,Ruth Frie<dman
&Pittsburgh National Bank,Executors
"
of Estate of Barney Resnick,
Deceased
!\bjubirntinu ~nub irtrrr
~IA~!J ~2
"r -#,4
.-.....:t.l
.'_8 :~..
~4 ....-"'....-.J---.."...'..l ...
..
REAL ESTATE TO BE CERTIFIED TO THE RECORDER OF DEEDS OF WASHINGTON COUNTY
To:Pittsburgh National Bank,Ruth Friedman and Harold Friedman,Trustees I
under the will of Barney Resnick for Bertha P0snick,Marital Trust;and to I
Pittsburgh National Bank,Ruth Fried.'1lan and Harold Friedman,Trustees under
the Will of Barney Resnick for Bertha Resnick,Residuary Trust;each a
1/2 undivided interest as tenants in common:
ALL that certain lot of ground situate on the Southwest Corner
of Main Street and Strawberry Alley in the First Ward of the City of
Washington,County of vlashington,and Common'wealth of Pennsylvania,bounded
and described as follows,viz:
On the North by Strawberry Alley,on the East by Main Street,
on the South by property of Hrs.Henderson,on the Nest by a ten-foot
alley,and fronting on said Hain Street fifty (50)feet,more or less,
and extending back therefrom along the South Line of said Strawberry Alley
of uniform width a distance of 'Two Hundred and Thirty (230)feet,more or
less r to a ten-foot private alley,with the right of ingress and egress
over the said ten-foot alley.Having erected thereon a three story brick
building with two one-story additions,a one story brick building and a
one story metal building.
BEING the same property of which Barney Resnick died seized.
The said Barney Resnick died on September 10,1970 having
first made his Last Will and Testament which was duly probated in the
Office of the Register of Wills,Washington County,Pennsylvania,on
September 29,1970 at No.63 -70 -957.
$71,172.04
NAME
PAYEE
ACCOUNT NO.
80819-3
Barney Resnick
Russell Marino,Register
600 595 [3a PRINCIPALoINCOMEoREALESTATE
Balance due on Grant of Letters
Filing Inventory
$20.00
9.00
VoucheJ No.W-833l
$29.00
PITTSBURGH NRTIONRL BRNK DETACH BEFORE PRESENTING CHECK
l _._..__._______".~__.~..__,.~~_~_.,~~,_.,..:.-..~~.~~__~~_._
/
~VISED PETITION SUR AUDIT
IN THE ORPHANS'COURT OF WASHINGTON COUNTY
Testate Form j
BARNEY RESNICKEstateof_""'"_ _---------__-----.__
Deceased
Date of
Decedent's
63-70-957No.___.._.._.Pittsburgh National Bank,Ruth Fried-
FiduciarY..~.?:~~!.l_~Ii~_~~!.~__!~.~.~~~~.(Saran Pallick resigned as Co-Extrx•
..~.l1g...a9.r.9.l.g.._f.X'J~.gro.an ...w~.$....ap.p.Q;i.nte-o
Successor Co-Executor)
Date of
death $.~p.t~mp._~r.~g.I _1.9..7.Q_..Grant of Letters..~.~P.t~~p.~.~?~.I J..~.7..9 _..__ __
This is the X~!.~:t:?-.:r:t:~~~.~?-.~account filed in this estate
If there have been former accounts filed in this estate,list file number or number and term___~.<?~~__.
Election to take
Under or Against will.(cross out one)
Date Election Place of;
Filed __..__::_Record ..._""":__.__ .
Name of surviving spouse __J?.~?:.~~.~~~~_~~_~~_______ . _.._...
List issue,where material:
Sarah Pallik a/k/a Sarah Pallick -Daughter
Ruth Friedman -Daughter
Did decedent marry after execution of will?(indicate)~No.Any children born after execution of will?(indicate)
¥~No.If answer yes,name them _.::..___.___.._______...
Legatees Relationship Interest Fiduciary,if deceased or not sui juris
Bertha Resnick Widow
Jewish Home and Hospital for
Aged at Pittsburgh,Pa.
Beth Israel Congregation of
Washington,Pa.
Pittsburgh National Bank,Ruth
Friedman &Harold Friedman
(Sarah Pallick having re-
signed)Trustees under Will
of Barney Resnick,for Bertha
Resnick -Marital Trust
Pittsburgh National Bank,Ruth
Friedman &Harold Friedman
(Sarah Pallick having re-
signed)Trusteesunder Will
of Barney Resnick for Bertha
Resnick -Residuary Trust
Legatee &Trust Beneficiary
Legatee
Legatee
Residuary Legatee
List,if exceptions to above:
If partial intestacy,give facts:
Adeemed:Revoked:Lapsed:Abated:Give Cause:
Notice to interested parties.Have all parties,having either vested or contingent interests and all crediors entitled
to notice (Court Rule No.9 paragraph C:Section 6:Subdivision c)received written notice of the filing of the account
and of call of audit?Yes.~
If any exception give cause:::.
File copy of Notice . .
and date of mailing ~~!~~.~~.?.~~?.~.~?:J?.?:!..~.
Is estate subject to the filing of a Federal Estate Tax Return?.X~.~...~...~~~..~.?:~...!?.E!:~?.:..p.~~.~...~.~...~~.~~.~.
Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount $r?!}.?~.~p..~;-9.-~.~~.~~~9 .Receipts
If the Will makes any portion of estate subject to a life-estate,give name and birth date of life tenant .
...................~!=?~:t.h?-~!=?~~J~.~..:~~.<?~!.>:?/.~/~.?~~.
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.
All claims made known to petitioners have been paid.
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,
Itemize any additional debits not shown by account:
Per Supplement attached
Income-Personalty -Pages8 &9
Income-Realty -Page 11
$21,229.08
4,148.80
$§.?~.l.?!.~..~.?1 .
Total additional debits (Add)
Itemize any'additional credits not shown by account:Per Supplement attached
Principal-Personalty Page 4
Pages6 &7
Income -Personalty Page 10
Income -Realty Page 12
Total additional credits (Subtract)
$...25.,.3.7.1 88 .
8,907.81
64,510.74
1,762.73
3,215.18
$'!.?L~.~.~.!.:4.§..
Balance for distribution $?1J..L.7.~9..!.§.~.
39,750.00
571,799.66
38,000.00
If balance for distribution is not in cash,list each item held in kind,giving appraised Value (or distribution Value);
Per Supplement attached
see pages 2 &3
Less Legacies per Exhibit No.1,Page 22
of first and final account 1,750.00
Income distribution per
Exhibit No .1 Paqe 22 ofF1rs~ana t1nal Account &Page 13 of
the supplement
$532,049.66
..
(
.,
..
If Family Exemption claimed by Petition,give place of Record::__._.
If F 'I E t"I'd t dOt 'I'h'db'f CI'Bertha ResnickamiyxempIonIScalmeaauI ,give name,re atIOns Ip an aSls or alm:._.!...•..•.••
wife,whose family relationship with the deceased was maintained.
List any advancement or distribution on account that has been made,and nature and amount of same:
Legacies per Exhibit No.1,Page 22 of First and Final Account 1,750.00
and Income distributions page 13 of the Supplement 38,000.00
39,750.00
Suggested distribution of balance shown,both as to principal and income,attaching signed and itemized elections
to take in kind if balarce is not in cosh:residuary shares being stated in proportions:
Per Supplement attached
See page 15
,'
*subject to Court:costs and any additional taxes
COUNTY OF WASHINGTON,SS:
COMMONWEALTH OF PENNSYLVANIA.
*532,049.66
The above named Fiduciary or representative thereof,
,Swornbeingduly _..doth depose and say
that the facts set forth in the foregoing petition are true
to the best of ~~.~~.;:_.._knowledge and belief,
Sw.Qrn to and subscribed before
"3rd December 73methlsaayof19 .
Signature of Officer.~I..~~E.9.~.~~.~..P.:~~.~.~.
,,Notary PublicTitleofOfficer .
Office expires ?I..?/..?~~~~~L .
And your petitioner will ever pray,etc,
Pittsburgh National Bank
B.¥......~!.C!'.~.~y....~.~_..~.?~.~~.~.~.~...y.~~~...~.!.~.~~.~~~~.
SI Ruth Friedman
SI Harold Friedman.............................................................................................................
i -
Estate of....~AENEY RESNICK :.'....-_'_-_.._..-_-..--.._...
",No.63 -70 -957
'..J
r
L'
;.,"
c.,
Deceased
(
-.
Fid c'Pittsourgh National BankulOry..•••••••••••••.•••••....••••...•••••...••..••...........•
Ruth Friedffian~and Harold Friedman
(Sarah Pallick having resigned).__,..,-..--_-_..-_.
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 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.
Attorney
~2
s2o>c -.rdPJ
V
PITr5BURGH NATIONAL BANK
PITTSBURGH,PENNSYLVANIA 15230
-
#80819-3 -~.November 30,1973
Leonard ~or~an,Esquire
Bask.in.r.c,rCl1'll1n,Hiln(~r ~Sachs
Gonde1man &Cral~
1018 l!'rick :Buildin~
Pittsbur14h,Pennsylvani.a 15219
-Estate of Barney Resnick
Dear Hr.Bornman:
111e First &nd Final Account of this company as Co-Executor of
the estate of Eartley Resnick will come up for audit before the
Orphans'Court Di"J'ision of the Court of Co!S.!Uon Pleas of i,fashington
Count:"Pennsylvania,at the Court House,Hashinq;ton,renru~ylvaniat
on Tuesday,December 11,1973,at ten oOclock in the morning before
Judge Sinmtons.A Petition for Distribution "Till he prosented at that
time.
Yours respectfully,
fur rvl""oul Pruger ---
Vice Pt'esidtmt
arnc
Same letter sent to:Mr.&}rrs.Harold Friedman
Mrs.Edward Pallik
}rr.Harvin Resnick
Mrs.Bertha Resnick
NOTICE TO INTERESTED PARTIES
Exhi.bit c
-.~
/j
'-'\
,.~~'----------------------------------------~-~~"'------
SCHEDUL!:IV!
BEQUESTS,ETC.,TO SURVIVING SPOUSE (MARITAL DEDUCTION)
If the decedent died testate,the person or persons filing the return should answer the following questions.Only question 4 shouH
be aI\3wcred in case the decedent died intestate.If tho answer to any question is "Ycs,"full details should be submitted with
the return.
[X]Yes 0 No
1.Has any aelion been instituted to contest the will or any provision thereof alfccting any property interest listed on
this schedule or for construction of the will or any such provision?0 Yes KJ No
2a.Had the surviving spouse the right to declare an election between (i)the provisions made in his or her favor by the
will and (ii)dower,curtesy,or a statutory interest?'
2b.Ifanswer to question 20 is "Yes,"has the surviving spouse renounced the will and eleeled 12C.Elected to take under
to take dc)\ver,curtesy,or a statutory interest?0 Yes [Jg No ..the will.I:ZI Yes 0 No
211.Does the,surviving spouse contemplate renouncing the will and electing to take dower,curtesy,or a
statutory interest?o Yes ex No
3.According to the information and belief of the person or persons filing the return,is any acllon described under
question 1 d.esigned or contemplated?'DYes rn No
4.According to the information and belief of such person or persons,has any person other than the surviving spouse
asserted (or is any such assertion contemplated)a right to any property interest listed on this schedule,other than
as indicated under questions 1 or 3?0 Yes (]g No
Item
No.Descriplion or properly interests passing 10 survivina spouse Value
1 Schedule "E"All items $84,464.00
2.Schedule "F"Item 3 250.00
3.Pittsburgh National Bank,Sarah Pallick and'Ruth Friedman,Trustees
of Marital Trust per Article FOURTH of Will~Amount necessary to
afford the Estate the maximum marital deduction under Federal
Estate Tax Laws.
't '.•,
,"
•!".'
l.,',(...;,..I~•
: I ,"
"-.
',r','...
fi '.
'-J.,.
"
TOTAL.........•..•...•...•••..................••....•••......,.,.....•..•••...................'"
LeS3:(a)Federal estate tax payable oul of above·listed properly Interests,....•.••••.•.\$..•....~..D••~•.•••.•
(h)Other death taxes payable out of above·listed property Interests 0 .
- 0 -
Schedule M-Page 29
Total of items (a)and (b).•...•.•••••••••••••,.•••.•••••.••••.•••••••••••.••;••••,•••,•••••,••••••••1--"....-----
, '' ,qll10Sb t>')...()
.......,_r
Net value of above·listed properlyinterests (~t!'lrunderthe Rocapitulat!bri,_S.ch~dJ.l.Lll_qh.:..uM.#.ll!..l,r",;}..$,,';H~-Sj.t&a-,!J,~, c (II mot.,p~c,I.nud.d,Inillt.ddlllon.,.hootJ 01 ..m••ill','BARNEY RESNI K_.tEs:~:;~;~7;;~;···-.::..··i·..··_·..·..······..···..·__· .
,~~~r7.,~
Exhibit D
-
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
ESTATE OF
BARNEY RESNICK
Deceased
No.63 -70 -957
ELECTION TO TAKE IN KIND
We,Pittsburgh National Bank,Ruth Friedman and Harold
Friedman Trustees under the Will of Barney Resnick for Bertha
Resnick,Residuary Trust,do hereby elect to take and receive
the following in kind as part of our distributive share:
100 Shares American Telephone &Telegraph Co.,
Common
3006 Shares Eastern Gas &Fuel Assoc.,Com.
104 Shares Exxon Corp.,Com.
150 Shares Ford Motor Co.,Com.
50 Shares General Motors Corp.,Com.
100 Shares Kraftco Corp.,Com.
300 Shares Phillips Petroleum Co.,Com.
650 Shares McGraw Edison Co.,Com.
1/2 Int.property situate 151 South Main
Street and 10 West Strawberry Avenue
Washington County,Pennsylvania
4,737.50
85,918.57
6,792.50
7,378.13
3,581.25
3,775.00
8,456.25
19,540.62
35,586.02
IN WITNESS WHEREOF,we have hereunto set our hand and
seal this J?~day of December,1973.
PITTSBURGH NATIONAL BANK,CO-TRUST E
under the Will of Barney Resnick
for Bertha Resnick,Residuary
Qd_~~~~dlin
Assistant Vice President
Exhibit E
----------------------------------------dollars
From:~ITTSBURGH NATIONAL BA}H(-EXCR.
Add 6 SOUTH }~IN STREETress --1
representing Pennsylvania Inheritance or
Estate Tax due from the follOWing estate:
2%Tax on $$---------.,J
WASHINGTON,PENNSYLVANIA 15301 6%Tax on $On Account-$1_~6..1-'O~O~O~.~O:...:::O__UI
$,---------lfJl
63-70-957 9-10-70FileNo.Date of Death --J
Date of Payment __D_e_c_e_m_b_e_r__1_0~,:.__1_9_7_1 ___l
BARNEY XXX RESNICKNameofDecedent------------------1
15%Tax on $$---------.IBI
%Tax on $$---------.Irll
Estate Tax,Act of
May 7,1927
WASHINGTONCounty --\
Remarks:
MJR
d1;1
TOTAL TAX CREDIT
less five percentum of tax if
paid within three months after
date of death
Plus interest at the rate of
__%from _
to _
$,__6~,O~O~O:...t..~O=O__ltil
$--------1U1
$---------Inl
SEA l TOTAL AMOUNT PAID
NO",T.b.d.b••,",~_T·'38-107-4 ~~,\.
Received by V~?aC'a-~~O
NOTE:In accepting the transfer inheritance tax on future estates,prior to the death of the life Ii2 (Signature)
tenant or tenant for years:as evidenced by this receipt,it is understood that the Commonwealth shall'.'""0 '.V
not be precluded ,or prevented from hereafter assessing additional inheritance tax at the death of the f1-'f?1$P/~~
life tenant or tenant for years whenever it appears that such additional tax may be legally due and ~7 (Title)
collectible for any reason whatsoever.
,
..,...-----.-:r'-,'-.--,r----.-----..-....r----....-_".-..~"-.-··--·-·.·~w-·-.r_-_....-,_.-..--.......-
/,.
,,
--r--.,
representing Pennsylvania Inheritance or
Estate Tax due from the following estate:
THIRTY-ONE THOUSAND THREE HUNDRED FIFTY and 00/100 -_
From:PITTSBURGH NATIONAL BANK -EXCR.
i
I RECEIVED
~~~~Je::t.;;~;:~~~~:t=t ~71IL~~:.=r.:~_-===!B£t'~.*'iI1t =·tHEY_=~1:£.¢4't:::;::--'o~m ::=-~':'~_RCC-4 (8-68)••("MONWEALTH OF PENNSYlV[.A {('/1 .i~'jii,DEPARTMENT OF REVENUE .I~
I NO.A124519 OFFICIAL RECEIPT"PENNSYLVANIA INHERITANCE AND ESTATE TAX ~'I
1·1
dollars r
Address 6 SOUTH MAIN STREET 2%Tax on $$---------.Ir"-~
WASHINGTON PENNSYLVANIA 15301 6 %Tax on $On Account $,_->£3.....3+.O:>o<.;O",,-,O"'--L..:!OlUO"'--_llll
File No.63-70-957 Date of Death 9-10-15%Tax on $.-,$.111
$---------
Date of Payment December 8 1970
Name of Decedent BARNEY RESNICK
%Tax on $$I~
Estate Tax,Act of
May 7,1927
County -..:;W:.;::A:::::S::.::H::.=I::.=N..:.::G::....:T:...;O;.=Ne:....---l
Remarks:
TOTAL TAX CREDIT
Less five percentum of tax if
paid within ,three months after
date of death
Plus interest at the rate of
__%from _
to _
$_--'3:::...:3::....l,L..::0:..:=0...::.0~.=OO~_
$--'.L.t-,~6,",-5~O......~OyO__IHI
$,---------.1111
5 E A L
38-107-4NOTE:To be delivered to taxpayer
$,==3,!,,!1"=J,~3~S~O~,080l:=:==.=!~~~~-~:ifl'.Received by r---tJ'1 NOTE:In accepting the transfer inheritance tax on future estotes,prior to the death of the e
tenont or tenant for years,as evidenced by this receipt,it is understood thot the Commonwealth s all
not be precluded or prevented from hereofter assessing odditionol inheritonce tox at the death of ~e;""".L-;:;~~~6..\W~~f-~....?6..6.<~~----IUI
life tenant or tenant for years whenever it appears that such additional tax may be legally due on
collectible for any reason whatsoever.
,~"'
(!i
.
IN THE COURT OF COMJ.V10N PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
ESTATE OF BARNEY RESNICK,DECEASED
SUPPLEMENT TO FIRST AND FINAL ACCOUNT OF
PIITSBURGH NRTIONRL BRNK
RUTH FRIEDMI\N AND HAROLD FRIEDMAN,
EXECUTORS .
#-80819-3
PITTSBURGH,PA.
DECEMBER 7,1973
-
SUMMARY-------
SCHEDULE A
PRINCIPAL -PERSONALTY
Receipts Page 4 &5 669,787 30 I ,
I Disbursements Page 6&7 229.299 40
Balance 440~487 90
SCHEDULE B
I
jl.LNCOM.E:-PEHSONALTY I
IReceiptsPage8&9 66,399 55 f
Disbursements Page 10 6.259 83
Balance 60,139 72
SCHEDULE C
PRINCIPAL -REALTY
Receipts Page 11 71,172'04
'I Disbursements Page 11 0 00
Balance 7J.,172 04
SCHEDULE D j
IINCOME-REALTY .
Receipts Page 11 38,452 29
Disbursements Page 12 38.452129
i I
,
001 00BalanceII
I I
NET BALANCE ,57'1.7og!66l
J r-,
I I
I I
I I
I II I 1I ','I II IExhibitFI
'I II
I!i :1 I,I III.
I;,t.
BARNEY RESNICK
.R-2-A REV.9-61 IIITHERl\LA NCE CONSISTS OF THE FOLLOVlING:III
PRINCIPAL -PERSONALTY I
Bonds II
Distributed -See Exhibit No.1 I
page 13 of Supplement 904 00 I
IStocks
IDistributed-See Exhibit No.1
page 13 of this Supplement 125,508 63 I
I American Telephone and Telegraph 1Co.I
I
100 shares Common 4,737 50
Eastern Gas and Fuel Associates
I 3,006 shares Common 85,918 57 IIIExxonCorp..1
I 104 shares Common 6,792 50
I Ford Motor Co.
13
1I150sharesCommon7,378
I i I
I
General Motors Corp.
I
i
50 shares Common 3,581 25
Kraftco Corp.
100 shares Common 3,775 00
McGraw Edison Co.
650 shares Common -19,540 62 I
Phillips Petroleum Co.I I
300 shares Common 8,456 25 1 265,688 45
I II
I NOTES:Distributed -See Exhibit No.1 I
II
page ·13 of this Supplement 72,799 95I
i Miscellaneous i
I
I
,I
Distributed -See Exhibit No.1 I
'I page 22 of First and Final Account I 001
II
and page 13 of this Supplement !293
II 339,685[40!
"
I Cash I1
I
II
Distributed -See Exhibit No.1Ipage22ofFirstandFinalAccount
I 60
I I
and page 13 of this Supplement 92,000
On hand I8.801 190 !100,802 i 50 I
I I
I I 440,487 90 II
ilI-2-III
I 11.\·
I
I i ,I
,.....I!
I
I
IIIIIIIIII
[L ,,,'
BARNEY RESNICK
rR·2·"REV,9.64
II
'I
1 i
I INCOME -PERSONALTY II
I
,I
Stocks I
I Eastern Gas and Fuel Associates Ii
II 672 shares Common 19,287 63
I
II
Cash
II I
i
II Distributed -See Exhibit No.1,
II page 22 of First and Final Account Iandpage13ofthisSupplement
I 38,000.00 ,I
On hand 2,852.09 40,852 09 60,139 7211
I IIII!PRINCIPAL -REALTY,
I I
1 Distributed -See Exhibit No.2,I page 14 of this Supplement 35,586 02i IIIOnhand-1/2 interest property ,II
II
situate 151 South Main street I
and 10 West StraWberry Ave.,
,I 35,586 7 1 ,172 1041WashingtonCounty,PA 02 1
I
II
F
I
I
571,799 169 I
I
\1 "II,I!I
I
I'
II
II
-3-
i
"i ,I I
I I I,II'II)J IIIIIIIIIi
I
,
I
BARNEY RESNICK
TR-2-A REV.9-6 '
II I
SCHEDULE A II
PRINCIPAL -PERSONALTY I
I
II
I
RECEIPTS I
First and Final Account filed 678 ,695 IPerI11III1IAdjustmentincarryingvalueofthe IIIfollowingsecuritiestomarketvalueI
I
as of 11/12/73 for the purpose of ,
funding the Marital Trust II
I I
I Increase I
I I
300 shares Phillips Petroleum I ,
ICo.Common .J:h.243.75
I
I Decrease I,
I
2,823 shares Eastern Gas and
12,936.00 IFuelAssociates,Common
III
I
"150 shares Ford Motor Co.
I
Common 346 .87
II650sharesMcGravl-EdisonICo.Common 3,046.88 III
433 shares Reynolds Metals
4,140.56,Co •.Common
.I
200 shares Westinghouse IElectricCorp.Common 381.25 I
20,851.56
669,787 130 INetdecrease890781,1
I 'r I IIIAssetsPurchased
I IGeneralElectricCo.,Demand I INotes,as follovlS:
11/13/73 32,000.00 I
I ,I11/21/73 ~~..J?OO~££
II
I Sale of Assets Without Gain or Loss 1 I I I III
I'
I1973I
Nov.28 I Proceeds sale 32,000.General ,
I
Electric Co.,Demand Note I IIiat100.32,000.00 I I
11
Carrying value 32,000.00 0 001 ,
I 'I
I
I I,I-4":'IiI,IIIIIi'I
I
,II·~'
I i II
I I I III
-I
I .!.-,,...,
,
.
BARNEY RESNICK
'"H m ;'11 I
sale 28,000.30 Proceeds General
Electric Co.,Demand Note
at 100.28,000.00
Carrying value 28,000.00 0 00 0 00,.
I..669,787l3.Q iil-
I I
I
I
I
I
I
I
I I.
-
II
I
III
..
'I ,
I
,
I
-5-
I
I
I I lSi
I
I
I
II II
-------------~-----~~~---------""'""'-.~.------._oII
BARNEY RESNICK
I
II
I
I
I
164,788'66
1 00
8 00
3 11
40 00
48 00
500 00
500 00
100 00 I
5,000 00
DISBURSEMENTS
Certificate fee for 1,000 shares American
Standard Inc.,Common
Postage and insurance charges re sale
of 1,431 shares Eastern Gas and Fuel
Association
Goldfarb and Goldfarb -
Attorney's fee
Per First and Final Account filed
Administrative Expenses
Ruth R.Friedman
CO-Executrix's Compensation
Travel and miscellaneous expenses
re Estate administration
Russell Marino,Register of Wills -
Fee for filing First and Final Account
3 Howard E.Goldfarb,Esquire -Legal service
re removal of Sarah Pallik as Co-
Executrix
I
91
I
21 1
I
271
IIIi
3 il Russell Marino,Register of Hills
.one short certificate
,i Amount reserved to pay cost .of filing
Schedule B portion of Decree
51
Oct.
Dec.
1973
Aug.
fR-2-A REV.9-62j
I
I
I
II
6'
iNov.
7 Pittsburgh National Bank -
Co-executor's Compensation'26.400 00 .32,600 11
1,400 at 24.50
496.45 34,559.0836,673.43 IIiI
27,532 88
11,143.97
36 ,562 .50..1 __2",,-5,,-,4_1_8+-=5:;..;;;3"'11
Net proceeds sale 1,431 shares Eastern
Gas and Fuel Associates Co~mon,as
follows:
31 at 24.375 and
Less expenses of
Carrying value
!
711 Net proceeds sale 1,000.sharesIIAmericanStandardInc.,Co~non at 11-3/8 Less
expenses of 231.03
Carrying value
I Loss on Sale of Assets
71
I
Dec.
1973
Nov.
-6-
I
I
II
I
Ii,
I
.'.
BARNEY RESNICK
TR-2-A REV.9'6~
11973
Nov.
other Debts
15 1968,1969 and 1970 Washington County
I Personal Property Tax
I
I TranSfer,red to Income-Personalty
I
the following stock dividends
credited to principal per First
I'and Final Account -deemed to be
income:
672 shares Eastern Gas and Fuel
Associates
Cash in lien of 1-14/100 shares
Eastern Gas and Fuel Associates
Proceeds sale 6 shares Financial
General Bankshares Inc.
Sold 11/9/71 at 14/75
-7-
o 00
37 29
80 29
1:::
4,260 17 I
I,I
I
i
117 58
229,299 140 i
II
I
,I
I
I··:
I
II
I ..."~
.",0"
.\-
BARNEy'RESNICK
American Telephone &Telegraph Co.CommonI100sharesPaid10/1/73
Exxon Corporation Common
104 shares Paid 9/10/73
'"·,·,"n '·'1
I
I
SCHEDULE B
INCOME -PERSONALTY
RECEIPTS
Per First &Final Account Filed
Dividends
American Standard Inc Common
1,000 shares Paid 9/24/73
Ford Motor Co.,Common .
300 shares Paid 9/4/73
150 shares Paid 12/3/73
General Motors Corp.,Common
50 shares Paid 9/10/'73
Kraftco Corp.,Common
,()(),,'h ~'"n~-l A n I'"1'73....vv ..,••u.""'"'1.'0...L.\.I.:;II.LVI (
McGraw Edison Co.,Common
1,300 shares Paid 9/12/73
Phillips Petroleum Co.,Common
600 shares Paid 9/4/73
300 shares Paid 12/1/73
Reynolds Metals Co.,Common
433 shares Paid 10/1/73
Westinghouse Electric Corp.,Common
200 shares Paid 9/4/73
In~erest -Short Term Investments
I
II.,
38,296 21 11
II
il ',
I12500II
I
70 00 I
114 40 ,
I
I
300 00
120 00
I I
42 50 I
44 I "20 I
487 50 I
195 00
97 50
43 30
48 60 1,688100
General Electric Co.Demand No~e
32,000 11/13/73 to 11/21/73
28,000 11/21/73 to 11/30/73
Royalties
~/32 working interest in Keefer Well #2
Gas 1/1/73 to 9/30/73
61 68
58 85 I12053i
15 34
BARNEY RESNICK
~R.2.A REV.9.62il
I I'
II
Transferred from Principal Personalty
I
Iithefollowings~ock dividends deemed to I rbeincome:Ii
i
672 shares Eastern Gas &Fuel Associates 19,287 63 I
Cash in lieu of 1-14/100 shares Eastern
II
Gas &Fuel Associates 37 29
I
Proceeds sale 6 shares Financial General I
Bankshares Inc.Sold 11/9/70 at 14.75 I 80 29 1 19,405 2llii'
I jl
Amount transferred from Income Realty 6,874.2611II
I 66,3991;11
I ~
Ii
I ,I
II,III
11,
I II
I I,
I I
III,
I I
II I
III11
III
I I
I I
I
I
I
II
IIII'I IIII..II II
!
II I il
I III
II III'
I III
11
I I I III
-9-II
I
Ii
,
I
II
II
i:
II II,:
,
;~I
"
II
I II.,"
II
,I
II I ji,I
.'
BARNEY RESNICK
-
TR-2-A REV.9-6~
1DISBURSEMEl'-:TS
Per First and Final Account Filed 4,497
1
10
1 1973
30 I Fee for preparation and filing of 1972 IJulyI
20 1
Penna,Fiduciary Income tax return 20 00
I
Aug.Internal Revenue Service iI468IInterestonFederalEstateTaxdeficiency99I
I I
J
Pittsburgh National Bank II1
Executors Compensation I 1.273 7411 1,762173 I
6,259183 i
I I!
I 1I1I1II
i I
I
I
I II
I
I,I:I ,I1
II
_.
II
I
IIIII
I-10-I,,
I
"'IIIII'"'I 'I '
1-,--'I I
I
j I I Ii
1.000100 4,148/80
II 38,45212911'!II
I I]1
I'II
,I II>I
[I
I !jIIIIIII
I II
BARNEY RESNICK
TR·2·A REV.9-6~
I SCHEDULE C
IPRINCIPAL-REALTY
RECEIPTS
Per First and Final Account Filed
DISBURSEMENTS
Per First and Final Account Filed
SCHEDULE D
I INCOME -'REALTY
RECEIPTS
Per Flrst and Final Account Filed
'
I 151-59 South Main Street and 10 West
Strawberry Ave.,Washington County,Penna.
I Rents
I M,q ...,,-i ....Ro'='!'l'1-;n].r n,..,r r'1 o~",i"'0-Shop &Cleaning,I--f~:~t"-~:--::~e:~:r~~;;~--:4 months·@ 7122
I Sherman O.Hanna
I
August to November 1973
4 months @ 50.00
James Hutter
I
August to November 1973
I
I 4 months@25.00
AVCO Financial Services Consumer Discount
I Co.August to November 1973
4 months @ 250.00
-11-
2,848 801
200 00
100 00
I71,172 041:
Ii
34,303 49
I I
I I
I il'~
I II
I II---------------------------------------
r:----~~.
'''*...."..-....
BARNEY RESNICK
DISBURSEMENTS
Per First and Final Account filed
151-59 South Main Street,10 West Straw-
berry Ave.,Washington County,Penna.
Taxes-and Expenses
Columbia Gas of Pennsylvania
Service Paid 8/16/73 to 11/5/73
West Penn Power Co.
Service Paid 9/5/73 to 11/9/73"
Insurance premiums as follows:
I Fire Policy No.OCF3725769 -1st
I installment -8/8/73 to 8/8/74
I Paid 8/10/73
I Liability 8/1/73 to 8/1/74
I Paid 8/10/73
I Fire Policy No.FDP3455459 -1st
I installment 9/7/73 to 9/7/74
I
Paid 9/7/73
I 1973 Washington School Tax -Paid 8/14/73
!.Pittsburgh National Ba.nk
il Executors compensation
I Amount transferred to Income Personalty
-12-
II
29,362 851!
I
II
I
IIII·>;
II
II i
••
BARNEY RESNICK
R-Z-A REV.9·6
EXHIB IT NO.1
PRINCIPAL -PERSONALTY
92,250 00 I
Ii
I
II
I
67,752 00
7,031 25
16,493 75 I
20,400 00 I
I7,631 63
63 I6,200 00 125,508
Per Firs~and Final Account Filed
TO:Pit~sburgh Na~ional Bank Ruth
Friedman &Harold Friedman Trus~ees Under
Will Barney Resnick for Bertha Resnick
Marital Trus~#80820-8
Advance distribution as follows:
S~ocks
2,823 shares Eastern Gas &Fuel
Associates Common
150 shares Ford Motor Co.,Common
650 shares McGraw Edison Co.,Common
I 300 shares Phillips Petroleum Co.,Common
1433 shares Reynolds Metals Co.,Common
200 shares Westinghouse Electric Corp.,CO~---rf~on=-__~~~~I
Bonds
Sta~e of Israel 12 Yr.Dollar Savs.0.00%
as fol101-'lS:
1300.3rd Dev.Issue Reg.Due 6/1/78 .
300.3rd Dev.Issue Reg.due 5/1/79-
I 200.4th Dev.Issue Reg.due 12/1/79
I Notes
I Installment .Judgment Note dated 8/31/67
of Marvin Resnick &Esther Resnick
4%in~erest .
$27,000 face amount -Balance due
Demand No~e da~ed 11/12/68 of Edward
Pallick &Sarah Pallick 4%interest
Demand No~e dated 12/28/68 of Edward
Pallick &Sarah Pallick 4%interest
Demand Note dated 11/30/71 of Marvin
Resnick -no interest
348 00
336 00
220 00
.19,500 00
25,000 00
.25,000 00
~3,299195 1
904 00
72,799 95
Miscellaneous
1/32 working interest in Keefer Well
Oil &Gas Lease Roane Co.W.Va
Cash
INCOME -PERSONALTY
Per First &Final Account Filed
TO:Bertha Resnick
Cash -Paid 8/9/73 &11/19/73
-13-
#2
43 00
291,505 58
60 II291,506 18 I'
I
I
32,000 00
6.000 00
38,000 00
I
I,
I
il
~...'
....
BARNEY RESNICK
TR-2-A REV.9-6,,'
-EXHIBIT NO.2
PRINCIPAL REALTY I-
TO:Pittsburgh National Bank,Ruth IFriedman&Harold Friedman Trustees Under I
I Will,Barney Resnick for Bertha Resnick IIMaritalTrust#80820-8 I
I
1/2 interest property situate 151 South IMainStreetand10WestStrawberryAve.,
35,586WashingtonCounty,Penna.02
I
I
I
·1
I
'.
I
I
I
!
I
1
I
I
I
~.I 1I,I I
III
I iIIII-14-II II
I
!1
I I.,I
!
,I
i I I I
-~~~-
BAR:r...TEY RESNICK
22,139 72
2$9,756 18
4,737 50 I
85,918 571 .6 792 150 :7~378 i13 I .3,581,25
3,77510019,540 62
II 8,456 25
I ~O:;:l~Ie:tf--ij2 I
II ~Cfol~13G,y7.1'
i ~:t48;9&:t-f72-
I
I
I
Gas &Fuel Associates
19,287.63
2,852.09
PrinCipal Realty
1/2 interest property situate 151 South
Main street and 10 West Strawberry Ave
Washington County,Penna..
IvICD
-15-
,"'H"""1'TO :Pitt s:::U::c::n::S:::~T::h
I Friedman &Harold Friedman Trustees
I Under Will,Barney Resnick for Bertha
Resnick Marital Trus"C #80820-8
'III Principal -PersonaltyAmountof'marital deduction as calculated
II per Schedule M of Federal Estate Tax
return
II Advance distribution per Exhibit No.1,
I page 22 of First &winal Account andI~~ge.l3,~r Supplement
1,1 ~£~~r-:"'btI*-U""'t-~1fi-~-~-n.-~-e-r-,,~-x-Ah-;/_1-'~b-'~1-'.L--'N-,o-,.---?"""'9ft---=-~3=-5,,,-,,5::-,8F:-:6=--+-=0:-:;:2:;.-+
lo...£MA~""l~~~....,',J.A~~'1 325,34220,
I Income -personaltY~
i Investments
I 672 shares Eastern
"
Common
Cash
I
TO:Pittsburgh National Bank Ruth
.Friedman and Harold Friedman
II Trus"Cees under Hill Barney Resnick for
,I Bertt.a Resnick -Residuary Trust
II Principal -Personalty
II Stocks
III 100 shares American Telephone &Telegraph
I Co.,Common
!1 3 ,006 shares Eastern Gas &Fuel Associates
I Common .
II 104 shares Exxon Corp.,Common
11150 shares Ford Motor Co.,Common'I 50 shares General Mo'Cors Corp.,Cornman
I 100 shares Kraftco Corp.,Common .
!i 650 shares McGraw Edison Co.,Common
I 300 sha~es Phillips Petroleum Co Common .
I.CasVSubject to balance pennsy~a.ni~
!I (iliher~tance Tax ~
II
.,
REAL ESTATE TO BE CERTIFIED TO THE RECORDER OF DEEDS OF WASHINGTON COUNTY
To:Pittsburgh National Bank,Ruth Friedman and Harold Friedman,Tru~tees
under the will of Barney Resnick for Bertha Resnick,Harital Trust;and to
Pittsburgh National Bank,Ruth Frieili~an and Harold Friedman,Trustees under
the will of Barney Resnick for Bertha Resnick,Residuary Trust;each a
1/2 undivided interest as tenants in common:
ALL that certain lot of ground situate on the Southwest Corner
of Main Street and Strawberry Alley in the First Ward of the City of
Washington,County of Washington,and Commonwealth of Pennsylvania,bounded
and described as follows,viz:
On the North by Strawberry Alley,on the East by Main Street,
on the South by property of Mrs.Henderson,on the West by a ten-foot
alley,and fronting on said Main Street fifty (50)feet,more or less,
and extending back therefrom along the South Line of said Strawberry Alley
of uniform width a distance of Two Hundred and Thirty (230)feet,more or
less,to a ten-foot priv~te ~lley;with the right of ingress and egress
over the said ten-foot alley.Having erected thereon a three story brick
building with two one-story additions,a one story brick building and a
one story metal building.
BEING the same property of which Barney Resnick died seized.
The said Barney Resnick died on September 10,1970 having
first made his Last will and Testament which was duly probated in the
Office of the Register of Wills,Washington County,Pennsylvania,on
September 29,1970 at No.63 -70 -957.
$71,172.04
....1
j
~u t4t mum uf mummnu 'Itas uf lfus1pugtnu mnumy,
'tuusyluuuiu,ODrp4uun ~mum iliuin1nu
ESTATE OF
Resnick,Barney,
No.__6~3.!...--..l.7..:e:O_-..L95.L.7L..--_
In the matterofthe__F:-l..;;;;.;·r::...;s::...;t.:-....:;8;..;:.;n;:..;;d::...;·_F..;:;;i.:.:n~al=--
Deceased •Account of Sarah Pallik,Ruth Friedman
&Pgh,Nt1.Bank,Exr.
ADJUDICATION AND DECREE
And now ,19_·_,this matter came on for hearing,
audit and distribution at this session and testimony taken;and thereupon,upon due consideration
thereof of the balance for distribution in the hands of the Accountant is determined to be
$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,unless exceptions hereto be filed
sec.reg.or an appeal be taken herefrom sec.leg.
SCHEDULE OF DISTRIBUTION
Balance per account ~_
~1.2~-~
C2~f ~V:~-~~7::
Balance'~_
$~..2.::ti?'12.Ly-
"").c to 1'?1''7(,/::z..-<5j377-g 6
7?~'.~
Deduct Clerk's Costs &Receipts "-tf.4.M-M7
Attorney Goldfarb &Goldfarb
(f)~/~~~~~~
__~&//ke4J ~_~_~__~~_14/%/1..-_
-"---·3-4I71305Y
~3~zs-o.-.J-I~f,(JOO...-
6..$'00-~/~j,~~~-PL~~#~-(rl (j~//{~~I ~~~--d;/)
'{B~~!6v-~/~~-;£(f'Vl~T~,)...z ~er)7,(...lg
iZ~e L _3 ~~;-f'.02.
I C(287$
.2.6 52.oe,
z~
o..,.,
-+:r(l)
»·n'8c::l~.
o~
........::.':
.....'
oCJ)«
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•...J _.~
IW r-:;::U)
if)
::::>a:::
--a....t~:5
N • ;I-
"PITISBURGH NRTIONAL BANK
PITTSBURGH,PENNSYLVANIA 15230
J
#80819-3 April 22,1911~
Jay ~.Troutman,Eoquire
Orphans'Court
l~shinGton County
Haohine;ton,Pennsylvania 153 01
-Estate of Dornoy Rennick
D3sr ~r.Troutman:
I am enclooin5 Q revised Potition Sur Audit,~hich ~o
havo prc90rcd for the estate of Barney Reonick.
I shall appreciato it if you ~111 have thia roviood
Petition filca in your County.
Thank you for your cooperation.
Very truly youro,
.-J//
He oul Prue;er,
Vice Preoidcnt
K
Enola.
CC l T·1r.AndretJ i1crva
--=-..~.
W
PITTSBURGH NRTIONRL BRNK
WASHINGTON OFFICE
WASHINGTON,PENNSYLVANIA 15301
December 8,1971
j
1180819-3
Commonwealth of Pennsylvania
Inheritance Tax Division
Washington County
Washington,Pennsylvania 15301
Attention:Russell Marino,Register and Agent
Estate of:Barney Resnick
Date of Death:Sept~mber 10,1970
Gentlemen:
103-70-757
-......,
...........
In accordance with Section 713,Paragraph (a)of the Pennsylvania
Inheritance and Estate Tax Act of 1961,the Pittsburgh National Bank,
Co-Executor of the Estate of the above named decedent hereby elects
to have the value of the future interests under the Will of this
decedent determined as of the date of death of the testator and will
pay the Pennsylvania Transfer Inheritance Tax thereon at the lowest
effective rate.
Very truly yours,
Chas.E.Enlow
Assistant Vice President
CEE/jlmN.....
.'
b3-70 -Cf57 J
''WPITTSBURGHNRTIONRL BRNK
WASHINGTON OFFICE
WASHINGTON,PENNSYLVANIA 15301
December 13,1971
Commonwealth of Pennsylvania
Transfer Inheritance Tax Department
Office of the Register of Wills
Court House
Washington,Pennsylvania 15301
Gentlemen:
We hand you herewith copy of Federal Estate Tax Return which we have
filed with the Internal Revenue Department in connection with the
administration of the Estate of the late Barney Resnick,who died
on September 10,1970.
Yours very truly,
Chas.E.Enlow
Assistant Vice President
CEE/jlm
'.-
ForntllCC-33
RESIDENT DECEDENT
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
COUNTY OF :w.~.S..h.:i.,:t1:Kt.9.:p .
Administrator
IMPORTANT:This return must be completed in detail and filed in duplicate,with will attached,with the
Register of Wills of the County where decedent resided;Return is due within one year after
date of death,unless an extension is granted by the Secretary of Revenue.(Section 703 of
the Inheritance and Estate Tax Act of 1961.)
...........Barn:;~:s:::::.~~~~:.~~~~.~~};:::DUA:;::F
(State full name of decedent)
Late of W.ashington County ~U'Jm«
State ot Pennsyl.v.ania }
•ss:
County of.W.~l?h.:J,,:r}K~.9..n...............................................Charles E.Enlow,Assistant Vice President
....:J;'.;i"t.~§p.~rgh N.~t;i".9.p~l ~D..~.........................CO.-Eeeutor
of the estate of the above-named decedent being duly sworn.depose and say
Decedent dJed ..............s...~p(~~~p..~:r..(j~?.....19 iiZg....{~t.;~eaVing a last will,copy of which is hereto attached.}
Name and address of attorney or}
other authorized representative to
whom all correspondence should be
mailed.
.....Pittshurgh Nati:.onaL Bank _....
...6 .South Main..Street,W.as.hington,Pe.nna...l.53'O'l .
That as such E.z.e.~.'!J.t.Q.r.deponent is familiar with the affairs of said estate and the property con-
(~;x"r.\Itor·~OOiHiK
stituting the assets thereof and their fair market value.
That at the time of death there was no safe deposit box registered in decedent's individual name.or jointly
with,or as agent or deputy of another,or in decedent's individual name,with right of access by another as agent
or deputy,with the exception of the following:-
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINTINWHICHDECEDENTRENTEDASAFEDEPOSITBOXINNAMEORNAMESOFHOLDERSTODECEDENT
Pi T.T.!=:r 1"Y'.O'h N::l.+.i on::l.l ~.nk
W::l.!=:hi ()f'f'i~p.'Rq."Y'Y\ev ,....'rok and......,..~'('k wit'e"It:t:L
That the con~~nts of said safe deposit box or boxes are itemized under Schedules Of this
return,with the exception of the following,for the reasons hereinafter set forth:
That Schedule A attached hereto and made part hereof sets forth fullv and in detail all the
real property in the Commonwealth of Pennsylvania of which decedent died haVing an interest therein.It
also sets forth the mortgage encumbrances upon each parcel of real property at the date of death,giving
the amount still due at death,name of mortgagee,date,rate of interest,and book and page of record
thereof.It also sets forth in the columns provided therefore the assessed valuation of each of said
parcels,the estimated market value thereof as of date of death of decedent.
That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal
property wheresover situated owned by the decedent at the time of death;all moneys left by the decedent
at the time of death,whether in decedent's immediate possession,standing to decedent's credit in banks
of deposit,savings banks,trust companies,or other institutions,whether individually,or in trust for
any other person or persons giving also separately the accrued interest thereon,if any,down to the last
interest day prior to decedent's death in the case of savings banks,and to the date of decedent's death
in all other cases;all bonds,postal savings,treasury certificates or notes and other evidence of in-
debtedness of the United States to the decedent;all obligations,whether by statute or agreement they
are designated as tax free,of the United States,or any state,or political subdivision thereo~or of
any foreign country,which are owned at the time of death;all wearing apparel,jewelry,silverware,pic-
tures,books,works of art,household furniture,horses,carriages,automobiles,boats,and any and all
other personal chattels of whatsoever kind or nature,left bydecedent,together wi th the fairl'y es timated
market value thereof;all bonds and mortg8i!es held by decedent and of all claims due and owing decedent
at the time of death,and all promissory notes or other instruments in writing for the payment of money
of which decedent died possessed,of whatsoever nature,with interest thereon,if any,giving the face
value and estimated fair market value thereof,and if such estimated fair market value be less than the
face value,it sets forth briefly the reasons for such depreciation as to each item;all moneys payable
to the estate from life insurance polici'es carried by decedent;all annuity and endowment contracts the
proceeds of which were payable upon the death of the decedent;and all the corporate stocks and dividends
due thereon and unpaid as of the date of death,bonds and accrued interest thereon to the date of dece-
dent's death and other investment securities owned by the decedent at the time of death,with the market
value thereof at such time.
\
In the case of securities of close or 'family corporations,the values reported are as far as
possible substantiated by financial statements of the corporations,showing the assets and liabilities
thereof as of the date of death.The schedule also sets forth the interest of decedent at the time of
death in any co-partnership or business,and in support of the value of such interest there is annexed to
said schedule,financial statements showing the assets and liabilities of said co-partnership or business.
A copy of the co-partnership agreement,(if oral,a statement setting forth the nature of the agreement)
together with a statement setting forth the character of the business,its location,and such other facts
pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest
therein must be submitted.It should also set forth in itemized form,together with the fair market value
thereof,any other property owned or bequeathed by the decedent at the time of death.
The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry
contained therein and in the case of transfers ofproperty,real or personal,within two years of decedent's
death,in contemplation of decedent's death,or intended to take effect in possession or enjoyment at or
after death,said schedule sets forth the nature and value of such property,to whom transferred,the
relationship of the transferees to the decedent,'the proportionate share received by each transferee and
all other facts of a pertinent nature regarding said transfers.In the case of transfers intended to
take effect in possession or enjoyment at or after death,there is also attached to the schedule a cony
of the deed,trust agreement or other instrument creating the trust.Ther'~is also set forth in said
schedule a list of all property,real and personal,with its value,which pa~ses at decedent's death by
virtue of the exercise by decedent,either individually,orjointly with another,or any power of appoint-
ment vested in decedent,either individually or jointly,by the will,deed,or other instrument of another,
with a copy of the instrument creating such power attached to the schedule.
That Schedule D attached hereto and made part hereof sets forth the names and addresses of all
persons beneficially interested in this estate at the time of decedent's death,the nature of their res-
pective interests,their relationship,if any,to the decedent,together with the ages at the time of
decedent's death of all minors,annuitants and beneficiaries for life under decedent's Will.It also
contains a statement showing which of the beneficiaries named in the decedent's will,if any,died prior
to decedent,the dates of their death,their issue,andthe relationship of such issue to the beneficiary.
That Schedule E attached hereto and made a part hereof sets forth all property,real and per-
sonal,owned by the decedent jointly with another or others,including intangible,standing in the name
of the decedent and others,plus the date and place of record of instruments effecting the vestiture of
real estate and the date of acquisition of personalty,plus the name,address and relationship,if any,
of co-owners to the decedent.
That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts
and deductions claimed for and on behalf of this decedent's estate,including funeral expenses paid;
family exemption,where applicable;costs of administration of this estate;counsel fees and fudiciary's
commissions paid or to be paid;cost expended for burial trusts,tombstones or gravemarkers,and reli-
gious services,in consequence of the death of the decedent;debts and claims owing and lmpaid at time of
death;taxes accrued chargeable for period prior to decedent's death (except those allowed under Section
651 of the Inheritance and Estate Tax Act);together with a statement of collateral pledged for obliga-
tions,if any.It is agreed that the fiduciary.will present proof of said claimed obligations upon re-
quest,that if the amount actually paid in settlement of any fee,commission or debt is less than the
estimated amount claiming and allowed,that the same will be reported to the Register of Wills,and that
the amount of tax assessed can be reassessed in accordance therewith.
s_.rY(]~~a..J
~.~~..~\.....~.....,.....~.._...~r·LTi:~r-~~.i.t.JJ~
.,.6.S.o.uth Main S.t.r.e.e.t "_.,_..
(Street Number)
...Wa..shingt.Qn,.Penna.•..............153'O'l .
(City or Town and State)
Subscribed and sworn to before me this .,.".,.,.,..,"'.,.,.".....""
That the totals of the appropriate columns in Schedules "A","B","en,"E",and "F"as directed therein,
have been carried forward and properly registered in the
................""day of 19 .,
NOTE:Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are
filled in with details or the word "None",and in case the assets include rare and unlisted securities,
securities of close or family corporations or an interest in any co-partnership or business,that the
data and statements required under the paragraph above relating to Schedule "B"are attached.Also make
certain that column #1 in the "Summary"has been properly completed as above-directed.
RCC-34 (1-64)
CO'MMONWEAeTH OF PENNSYLVANIA
DEPARTMEN'T OF REVENUE
•BUREAU.OF COUNTY COLLECTIONS
TRANS-fER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "A"
REAL PROPERTY
Real property in Pennsylvania,with statement of r:lortgage encumbrances upon each parcel at death of dece-
dent.Where property held as joint tenant or tenancy by entireties,report on Schedule "[:".Property h~ld by
the decedent as tenant in common with another or others,should be identified as to quantum of interest and
the estimated value should be that of the decedent's interest only.
The real property located In the Commo....wealth of Pennsylvania should be
described by lot and block number,street and street number,together wi th
a general description of the property,with a reference to the record of the
conveyance by which the decedent took title;If a farm state number of a·
cres;also statement of mortgage encumbrances upon each parcel at death
of decedent.Taxes,assessments,accrued Interest on mortgages,etc.,are
to be listed on Schedule "F"and must not be deducted from this schedule.
(1)(2)(3\,
DEPARTMENT
ASSESSED VALUE VALUATION
FOR YEAR OF ESTIMATED CAUTIONDECEDENT'S MARKET VALUE (Do not write
DEATH In this space)
Lot 50 X 230 South Main Street,having
erected thereon a 3-story apartment building
with 2 I-story additions in rear and a l-st01Y
brick and concrete block cleaning plant in
rear,known as 151 South Main Street and 10
West Strawberry Avenue,Washington County,
Pennsylvania
Insert this total opposite "real property",Schedule "A"in the X X X X X
"As Reported"column on the last page of this return.
63,500.00
63,500.00
.R~~:.35 ..
COMMONWERLTH OF PENNSYLVANIA
T~SFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "n"
PERSONAL PROPERTY
INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned individually
by the decedent,at the time of his death.Property owned by the decedent jointly with another or others
must be listed under Schedule "E".Inta~gible personal property,titled in the name of the decedent,but
payable at death to another or others,including but not limited to P.O.D.U.S.Savings Bonds and tenta-
tive trust accounts,must be listed,despite the fact that they are not of the administered estate.
Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household
goods,and furnishings,books,paintings,automobiles,boats,etc.)
Intangible personal property,such as bonds,treasury certificates,cash on hand and in bank,..
stocks,'mortgages,notes,together with accrued interest or dividends,salaries or wages,insurance pay-
able to the estate or fiduciary in said capacity,partnership interests,interest in anyundistributed
estate of or income from any property held in trust under the will or agreement of another,even though
located outside of the State,at the time of death,should be listed in this schedule.
Item ITEM UNIT ESTIMATED DEPARTMENT VALUATION
No.List and describe fully VALUE MARKET VALUE (Do not write in
this space)
As per attached schedule 673,067.30 ~13/()6 7·3 ()
.
Insert this total opposite "Personal Property",Schedule "B"in X X 673,067.30 it>13)o~7.3-eJthe"As Reported"column on the last page of this return.
SCHEDULE "c"
TRL\_NSFEllS
RCC-36 ~
COM}WNWEALTH OF PENNSYLVANIA
T~NSFER INHERITANCE TAX
r-~-------------_-.n~--If~
RESIDENT DECEDENT
(1)Did decedent,within two years of death,make any transfer of any material part of his estate,without
receiving a valuable and adequate consideration therefor?(Answer yes or no)no
(2)Did decedent,within two years of death,transfer property from himself to himself and another or
others (including a spouse)in joint ownership?(Answer yes or no)DO
(3)If the answer to (1)or (2)above is in the affirmative state:
(a)Age of decedent at time of transfer _
(b)State of decedent's heal th at time of making the transfer.(Note 1).
(c)Cause of decedent's death.(Note 1).
(4)Did decedent,in his lifetime,make any transfer of property without receiving a valuable or adequate
consideration therefor which was to take effect in possession or enjoyment at or after his death?
(Answer yes or no)~n~OL-_
(a)Was there any possibility that the property transferred might return to transferer or his
estate or be subject to his power of disposition?(Answer yes or no)~n~O~__
(b)What was the transferee's age at time of decedent's death?------(5)Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration
therefor under which transferor expressly or impliedly reserves for his life or any period which does
not in fact end before his death:
(a)The possession or enjoyment of or the right to income from the property transferred?
(Answer yes or no)__-AnAO~__
(b)The right to designate the persons Who shall possess or enjoy the property transferred or
income-therefrom?(Answer yes or no)~n~O~__
(6)If the answer to (5)(b)above is in the affirmative,state Whether the right was reserved in decedent
alone or others ----=-_
(7)Did decedent in his lifetime make a transfer,the consideration for which was transferee's promise to
pay income to or for the benefit of care of transferor?(Answer yes or no)~n~o~_
(8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was subject to Change,
because of a reserved power to alter,amend,or revoke,or Which could revert to decedent under terms
of transfer or by operation of law?(Answer yes or no)~n~O~_
(9)If the answer to (8)above is in the affirmative,was the power to alter,amend,or revoke the inter-
est of the beneficiary reserved in the decedent alone or the decedent and others?
(Answer yes or no)_
NOTE 1:The answers to these questions should be supported by affidavit by the attending physician as
well as a copy of the death certificate.
NOTE 2:If answer to any of the above questions is yes,set forth below a description of the property
transferred,it's fair market value at date of death,dates of transfers and to whom transferred,with
relationship of transferees to decedent,if any.Submit copy of any trust deed or instrument,if trans-
fers are claimed to be non-taxable,also submit detailed statement of facts on which said claim is based.
NOTE 3:List applicable property below in manner in which provided in Schedules A,B,or E.
ITEM DESCRIPTION MARKET VALUE
(Estimated)DEPT.VALUATION
(Dept.Only)
Insert this total opposite "Transfers",Schedule "C"in the
"As Reported"column on the last page of this return.
.,
rr RCC~8
CaMMONWE~LTH OF PENNSYLVANIA
THANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
INSTRrCTIONS:This schedule must disclose all property,real and personal,owned by the decedent jointly
with another or others,including intangibles,standing in the name of the decedent and others.List
real estate first,as entireties,or joint tenants,giving brief description,as indicated under Schedule
"A",plus the date and place of record of instrument effecting vestiture,but do not include entireties
or out of state real estate value in estate valuation column.Personal .property should be listed as in
Schedule "B",plus date of acquisition,and the name,address and relationship (if any)of co-owners to
the decedent.
Description of Property,Date of Acquisition,Name I unit percentage Estate
Address and Relationship of Co-Owners,and Place I Value Share Valuation
of Record of Instrument,where Real Estate.!
Lot 32 X 340 South Main Street havi g
erected thereon a 4-story brick
bUilding known as 172-4 South Main
Street,Washington,Pennasylvania
34,500.00(OWned by the entireties with
Bertha Resnick,wife)
Lot 88 x 150 Homer Avenue,having
erected thereon a I-story stone
dwelling and a 2-car attached
garage known as 92 Homer Avenue,
South Strabane Township,
Washington County,
Pennsylvania 48,500.00
(Owned by the entireties
with Bertha Resnick,wife)
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
Property Interest
Household Goods
(As per Appraisal on
file with Executors)
(Jointly owned with Bertha
Resnick,wife)
1,464.00
Insert this total opposite "Jointly Owned Property",Schedule ·"E"
in the "As Reported"column on the last page of this return.D
.,
/~C-37 (12-63)
tOMMONWEACTli OF PENNSYYLANIA
"TRANSFER INHERITANCE TAX
RESIDEN:r DECEDENT
SCHEDULE "D"
BENEFICIARIES
(
h
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFStatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARY
ave an interest,vested,contingent or other-are involved,set STATE YES IN ESTATE
wise,in estate)forth this fact.)OR NO BIRTH
Bertha Resnick wife ves LeQ:atee and
Q2 Homer Avenue .Beneficiarv Under
South Strabane Townshin Trusts
W~u::h;-~,rJ:1lyd J:1l
~v
.Tewish Home &Hosnital for
Aged Legatee
PittsburQ:h """"·tr~.ni ~.
Be th T~l"::l.p-l ('(''In -''on
iATJ:1l!:lh;,,~.ni ~.
Pittshurgh National "Rank
Sarah 'Pa";~k and Ruth
Friedman Trustees Under
Will of'"Ral"np-v "R~!:ln;t"'k-
PR.l"R.•li'Ol11"'+.h rp1"'11 !:l t:f'1"I1"'
Bertha Resnick.wife
(Marital)
Pittsburgh NR.+;I"IYlJ:1l 1 "RA.nk
Sarah Pallick and Ruth
Fri _•.rrl"ll~tp-e~TTnn~1"'Wi 1
of'"RJ:1l_1"'n~'T "R~!:lni t"'k-PJ:1l.1"'~._
Q:ranh Fifth.Trust for
Bertha Resnick wife
(Residuarv)
•
Deponent further says that all the above-named beneficiaries are living at this time except below:
NAME DATE OF DEATH RESIDENCE
~IATTER OF THE APPRAISEMENT
....BARNEy ..RESNICK.
Deceased
OF THE
ESTATE OF
(Executor-Administrator
must complete "As
Reported"column #1.)
0 ~..,""d ~..,..,(l)(l)0 0 ~..,e:..CIl ::l CIl
CIl \-'.CIl 0::s .....::l ""d..,(l)~..,
C+..,...-0~CIlxI--'""d'O~c:<..,(l)C'"o ..,cr ~'0 ~
trl (l)..,,....CIl ~'<,....
~,....
(l)p..
!U!"i
0tp
(1)
"1t+~
Year .
P.I!THE
t No.
Will
Administration
Late of ....92 Home.Av.enue
South Strabane Township
County of Washington
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
C/)c:::s::
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I
RCC-8t (6-71)
~--
COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
NOTICE OF FILING OF APPRAISEMENT
IN YOUR REPLY PLEASE
REFER TO
Inheritance Tax Division
,.....~.
J
JC-1C'7-4
PIT'l'SBlJ'ItCH NA'l'ION!.L BANK-S"UU.Pi\LLIGK &:"U1'HFRThDNAN~~ef
In Re:Estate of -,gB.A(I.I/;l,l··-a~UwCY~E:.hJ·~~S#NJJIC6'JK~-------------_
\'JASHINC'I'OI,r Coun ty - FileNo.--f.6i33--79J0-3-Cl9tti579-----
You are hereby noti fied that the----r01~ihgu,.;,·~1t,!::a1rt-------------
approisementin th e estate of---+1Db,·",tTrLt:t.l"ill7i7¥--f:lR'tlEtt7.,·cq:lffTffjC~Iif-~_
has been fi led in the office of the Register of V7H~of--tV'7J!,:Jli)te;<'"'rtlHIf±T+JlJflGrfTBO..N"J--------
Count~on JaIIWljI 6 '172-,.Said appraisement reflects the following
valuatIons:
Real Estate----6p,:3+,=-'$,.{-O*-OJ-=..f-lOOR-------
PersonaI Property---f6~71J;;1:3'---,A06(.!.7'1-.--';;3f.POl-------Transfers _
Jointly Owned _
Toto I -----7'F-3~6T-=-,....,,56""'7f-=.~3f+O-----
As to such tax that is paid within three months from date of death,a five (5%)
percent discount is allowable.As to any tax that remains unpaid after nine (9)months
(fifteen months when death occurred from December 22,1965 to June 16,1971,inclusive;
and twelve months when death occurred prior to December 22,1965)from date of death,
interest at the rate of six (6%)percent per annum is charged.
Any party in interest who is aggrieved by an appraisement may appeal therefrom
as provided by law.
Date ----..I.L'Tc:.(lnu..1u.'sO;l..rI.';JY-r--l6;J."t--J1~97~2~---
DATE OF DEATH:Septen.ber 10,1 WO
Note:This is not a bill.
RCC-39 (5-68)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of RESNICK
(Last Name)
BARNEY
(First Name)
DATE OF DEATH 9-10-7°
(Initial)
REPORT OF INHERITANCE TAX APPRAISER
FILE NO.63-70-957
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of_W..!.!!.!A~S~Ho=IN~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 Schedl;lles "A","8","C",and "E".
Dated:_~J~an~u~ary~....!!'!!J'L..-.±1...L9.L72:=..-_
,~~
INHERITANCE TAX APPRAISER~
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
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
736 567
NONE
o
o
VALUE AS REAPPRAISED
$-------+---
FOR USE OF REGISTER ONLY
Tax on $+-__2%
Taxon $~
Tax on $5%
Taxon $~
Tax on $C!f&.)'"
Exemptions *
Total Estate ~--
TOTAL TAX
COMPUTATION OF TAX
$-------+--
$--------4---
$-------+--
$-------+--
$--------4---
$---------'---
(*)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
BALANCE OF INHERITANCE TAX DUE $t=
Add interest at rate of 6%from
_____to $---------'
AMOUNT OF ESTATE TAX ASSESSED $~l-
Estate tax paid $---JL.-
BALANCE DUE $----JL-
Add interest at rate of 6%from t=
-------lto-----$------.
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.AdmlOlstration
IN THE
Year .
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
BAIDJEY RESNICK..... .
Deceased
Late of .
County of
SOUTH STRABANE
..\'/ASHINGTCN .
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
'?
~
DEPARTMEl'!T OF-REVENUE
BUKEAU OF COUNTY COLLECTIONS
HARRISBURG.PENNA.17127
COMMONWEALTH 'OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE ..Janua.-ry 6.,-l:97-2 .
COUNTY ..,·.:WAS.HJ:NGTON .
FILE NO....9.?.:7..9.:.9.5..~.
Whereas,~~~?N.+..QK ,late of $;:!.WH.S.r..MVl\~..
in the County of J~A$..B..+.!:'P:.J;'Q.N Commonwealth of Pennsylvania,having died on
the ~gt.h day of :§~.Pt..~~.~.r..1..19.7.0 ,seized and possessed of an estate
subject to Inheritance x under the laws of the Commonwealth of Pennsylvania;
,~'Therefore,I,~..,an appraiser duly appointed according to law,
having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix
the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement:
In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest.
Unit AppraisementDescriptionofAssetValuasMadeforInheritanceTaxPurpose.
$
REALTY:
SEE COpy OF SCHEDULE "A"ATTACHED TO APffiAISEI'lJENT 63.500 00
PERSONAL:
SEE COpy OF SCHEDULE liB"ATTACHED TO APPRAISEHENT 673.067 BO
total 736.567 BO
Having been duly swo.rn according to law,I do hereby certif~hat the above appraisement is made in con-
formity with law on this ~day of ~~.~:...~~
J/:~..~C7AP~••••~:,,:~=:;~":).....••••••~·pe==:=.=..>='C=..oc::JjT"(Post Offl~e)
t'lASHTNGTON County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
BARNEY....RESNICK ...
Deceased.
Late of
.....SQUItH..S.TRABANE .
Date of Death,.9 1Q".,,70 .
Appraisement Docket Vol.,-3S ·.·.········
Page,"J...Q7..~~:4H No 93~7.~.95.7 .
Filed in Register's OfJice,y.@.L..6.197.2 ..
Amount of tax due,$.
DEPARTMENT OF REVENUE
Received,
Examined and Approved,..
Wrote abo,ut Appra-isement,.
Appeal ft-om Appraisement,
Entered and charged,.
~
".
''1PITTSBURGHNRTIONRL BRNK
WASHINGTON OFFICE
WASHINGTON,PENNSYLVANIA 15301
June 27,1973
Commonwealth of Pennsylvania
Inheritance Tax Division
c/o Russell Marino,Agent
Court House
Washington,Pennsylvania 15301
Re:Estate of Barney Resnick
Gentlerp.en:
We enclose herewith copy of the Estate Tax Closing Letter in connection
with the Estate of Barney Resnick,who died September 10,1970.
Sincerely,
~dJ,L-
Joseph W.Linn
Assistant Trust Officer
JWL/jlm
Enclosure
j
RCC-49 (8-71)t
,cOMMO~WEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
HARRISBURG,17127
PENNSYLVANIA ESTATE TAX
DETERMINATION IJ r O'h
O~i rl~QL..~~~l1tfe..
~~lAd De7tl"~li'&'''TIo'''''0 FIle.,
RF nit.l1t ~Rtt~Ir Date --!.FI...!....f.(::.:.-ff----s..1.!!L.L-1_19 73
,J
Estate of:B AR ~E\I RES N Ie t<
Date of Death q"0 [10
County WEsH lll\et1t>l-\I.t>.3d'·10],Lf
Bureau File No.(,~·10 .CiS?
1.Taxable estate per U.S.Estate Tax ~eturn,Form #706 h \-E'et 11..i'"4 .1 i $317.7G3.71
2.Taxable estate per f.inal change in Federal Return dated £';1'1.73 $JI/-'i OSb~19
3.Amount of credit for State death taxes.
As shown on return form or final change notice ($70 ~Cf,g0)
As verified by computation 7 0 f'1.d'()
4.Penna.Inheritance Tax due and/or paid <fh R~~r $!3 '1.35010-0
5.Normal Inheritance taxes paid to other States AJ"~~
6.Total Inheritance tax credits (4 +5)37.3S0,(t"V
7.Total liability for Penna.Estate Tax (3 -6)NlJtJte
8.Less:Previous payments on a/c of Penna.Estate Tax
Date of payment Amount of Tax paid
$._------
Amount of Interest paid
$-------
9.Balance of Penna.Estate Tax due (7 -8)
10.Interest due from to @6%per annum
11.Balance of Penna.Estate Tax and interest due as of _
N4Nc..
$====N~IJ AJ!:!!:!c...!!.=::=
Prepared by ---->.~....W;;E)7 ~
(TITLE)
Reviewed and approved by _
(NAME)(TITLE)(DATE)
.~
''WPITTSBURGHNRTIONRL BRNK
WASHINGTON OFFICE
WASHINGTON,PENNSYLVANIA 15301
September 5,1973
The Honorable Paul A.Simmons
Court of Common Pleas,Orphans'Court Division
Court House
Washington,Pennsylvania 15301
Re:Estate of Barney Resnick,Deceased
Dear Judge Simmons:
Pittsburgh National Bank is Co-Executor with Ruth Friedman and Sarah Pallik,
daughters of the deceased,of the subject Estate and our First and Final
Account had been filed for Audit during the Third Quarter Audits in the
week of September 10,1973.
Sarah Pallik has suffered a severe stroke and the family is of the op~n~on
that she is unable to serve as a fiduciary.Barney Resnick provided in
his Will that,if either daughter was unable to serve,he designated Ruth
Friedman's husband,Harold,to serve.
Because of Sarah Pallick's condition,and pending the designation of the
successor fiduciary to concur in decisions as to distribution of assets to
the Trusts established by the Will,we would be pleased if Your Honorable
Court would continue to Audit the Estate's account to the next quarterly
audit period.
Thank you for your consideration in this regard.
Sincerely,
~~();.~
Joseph W.Linn
Assistant Trust Officer
JWL/jlm
cc:Howard E.Goldfarb,Esquire
J I
""'_'t.1''.H I \',.,"".•I,,;"';\4AddressanyreplytoDIST.RICT DIRECTOR at office No._
1 ~..'...J!.
l'31 Hopkino;Plaza,Baltimore,Md.21201
2 P.O.Box :170"Newark,N.J.07101
3 401 N.Broad St.,Philadelphia,Pa.191084P.O.Box 2488,Pittsburgh,Pa.15230,..'."
5 400 N.8th St.,Richmond,Va.23240 J6800DelawareAve.,Wilmington,Del.19801
[Q)@~@[[~WiJ@[Ji)~@If ~[}u@ U[[@@®Ql][[~
@)D~~[[D@~@)O[[®@~®[[
oInltkerrlnl81 0lPJelfenMe SerlfDce
Date:MAY 24 19"73,lin ~~;;e;~~o
i>Pittsburgh National Bank,Co-EXtr.
P.O.Box 747
Pittsburgh,Fa.15230
Estate of:
Date of Death:
Barney Resnick
9-10,,70
ESTATE TAX CLOSING LETTER
(This is not a bill for tax due)
The computation at the bottom of this letter shows the Internal
Revenue Service's determination of the Federal estate tax liability
for the estate named above.You should keep a copy of this letter as
a permanent record,since your attorney may need it to close the
probate proceedings for the estate.It,together with proof of payment,
is evidence that the Federal estate tax liability for the estate has
been settled.
Sincerely yours,
District ,Director
,
Gross estate tax $,__~9~7~,~3~9~7~.9~8 ___
Less credits allowed:
State death taxes..............$7,089.80
Federal gift tax .
Tax on prior transfers .
Foreign death taxes .
~~~a;s~~~=i~:~::::::::::::::::::::::::::::::::::::::~===:9~~:~·~=08~9=:~~:g===_
Penalties,if any $_
tl'u.s.GOVERNMENT PRINTING OFFICE:" -114-311/1460,REGION NO.2·1 Form L-l54 (Rev.9-69)
......:.~~~-:--'1""~._1
3 401 N.Broad St..Philadelphia.pa.19108
4 P.O.Box 2488.Pittsburgh,Pa.15230131HopkinsPlaza.Baltimorr",Md.21201
2 P.O.Box 270.Newark,N.J.07101
;
Address any reply to DISTRICT DIRECTOR~t office NO•...!±...-
~~_'-II'1f1l
Estate of:
Date of Death:
5 400 N.8th St.•Richmond,Va.23240
6 800 Delaware Ave.,Wilmington.Del.19801..[Q)@[g)@rruUUi)@~@fl ~DD®~@@][?\j
..~I~COP'(
@)~@~[j'~@~[D~[[~@~@:U'
OIl'llRGtli"l1'ilsO lFJel1el1ll!Jle Sereoce
Date:MAY lin reply refer to:24 1973 AU:F:1210::-:?.A
Pittsburgh National Bank,et al,futrs.
6 S.Main Street
Washington,Penna.15301
Barney Resnick
9-10-70
Enclosed is a copy of our examination.report showing adjustments
you agreed to for the estate identified above.
If there is an overpayment,we will send you a refund that will
include any interest due,prOVided no other taxes are owed.
If there is an underpayment,we will bill you for any additional
amount due,plus interest.
We will send you a final closing letter as soon as we have com-
pleted our action.
Thank you for yorir cooperation.
Sincerely yours,
District Director
Enclosure:
Examination Report
.i
Fonn L-ll0 (Rev.9-69)
'..,.,
...-,.
REPORT OF ESTATE TAX AUDIT CHANGES
706
s
OAT~O~I"£ATHCATt.C &,lSI "'ILED
~'L"IOC.'.T~
2.Incr~8se ({)err~IJ.~")in Taxable Estate
1.Tax;lble E!ltate 86 Uisclosed by Return
__________________.--_..---------+-----'''''''''--.,.:.......;i:....,.6-~~
3.Corrected Taxable Estate
COMPUTATION OF ADDITIOt4AL TAX DUE OR OF OVERASSES~ENT
PART I
ITEM .J RETURN CORRECTED
1.Gross estate tax
2.Credit (or State death taxes
3 Gro!>!l estate tax less credit (or State deeth taxpo
(Ium I minll.~It~",2)
PART II
97
4.Credit for Federal gift taxes
S.Credit for tax on prior transfer!'>
6.Credit for (oreign death taxes
Total of credits under Part II
7.(Total of Items 1,5,and6J
8.Net estate tax payable (1tem 3 minus It~1I1I 7)
10.Deficiency/overassessment
a~/?rq7 ,
r L-/I?,-<"'1_
V -,''''''.'
//<2..G/
i.PLANATIc:.OF ITEMS
Tentatively Alloved Crodit for State or Foreign Death Tues
Credit for State/ForeiC"Deeth Taxes
Substantiated
Tentatively AllCR7ed
?OJ'9,eo
.L.
To avoid the coseooment ('(.In edditional deficiency,credit
eVidence must be oubmitted bv _
to support the p~o(tho (re-Iit tentatively allowed.-
1'1'701
..----
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f&t?U'~J~~fi"'/q&3¥,6r.-_~~~......,;q..'----:J:;..:.J..,;.,9_$_0.,:..-.:-J~~__#;...;z.......:.'>....;;,tr..:.:~~e-::.....=2......:-
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\:'.!
'WPITTSBURGHNRTIONRL BRNK
PITTSBURGH,PENNSYLVANIA 15230
TRUST DEPARTMENT
#80819-3
Howard E.Goldfarb,Esquire
Goldfarb &Goldfarb
50 West Wheeling St.
Washington,Pa.153 01
-Estate of Barney Resnick
Dear Mr.Goldfarb:
November 27,1973
I am enclosing an Original and two copies of the Statement
of Debts and Deductions which we have prepared for the
estate of Barney Resnick.
I shall appreciate it if you will look this Schedule of
Debts and Deductions over and,if satisfactory,have it I ~
filed and get us a bill for the balance of the tax due.~
Thank you for your assistance.
Very truly yours,
(}L;!(?-r
Raoul Pruger,
Vice President
K
Enc.
~.
f'lED
~.;L7;Ifl.3
RUSSEll ~"ARINO
~EGlS1ER OF t7l1lUo
..;::-en
RCC-3 (1-69)
~OMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
6UREAU ~F COUNTY COLLECTIONS
APPLICATION FOR CHARITABLE EXEMPTION
FROM PENNSYLVANIA TRANSFER INHERITANCE TAX
{Act of May 28,1956,P.L.1757,and Act of June 15,1961,
P.L.373,as amended}
J
Application is hereby filed for the approval
of an exemption from Pennsylvania Transfer
Inheritance Taxon the transfer of the property
described below:
1.Bureau File #""-6.><!3.=-.L7""-O.=-.L9..LS.L7 _
2.Date of Death ~9_1_/...Ll.uO_l_I.L7.uO--__---------__
3.Date of Approval _
4.Name of Decedent Barney Resnick
5.The Commonwealth's appraised value of the property for which an exemption is claimed is $.::1:...;.1.:5:...;°=-°=-=....:.0..=0 _
(Note:Where the property is other than a specified amount of cash,the exemption cannot be approved until the value of
the property has been established by appraisal by the Commonwealth,except in those cases where the amount of the gift
or bequest represents a stated fractional or percentage portion of the entire estate or the entire residue.In those cases
enter such fractional or percentag.e amount above).
6.Check the manner in which the transfer was effected and submit a copy of the document authorizing the transfer,unless
such material has been previously filed.
WILLIDCi DEED 0;TRUST INDENTURE 0;SURVIVORSHIP 0;OTHER 0;
(If other,explain}_
7.Correct Business Name and Address of Charitable Organization receiving property:
NAME S_e_e_..::.r_e-'-v_e_r_s_e_s_i_d_e _
ADDRESS _
8.I certify that the information contained herein is,to the best of my knowledge and belief,true and correct.
Signature of Appl icant _---..!:~~_~~~~~~~~Ji.~~~~~~----~A~s~s~i:.:s~t~a~n~t~T~ax~~O::f::f::1=:'c~e~r.
Address of Applicant P_._O_~_B_o_x_7_4_7~.•_P_i_t_t_s_b~u~r.=g_h-=-,_P_A __1_5_2_3_0_'_
OHicial Title C_o_~_E_x_e_c_u_t_o:_r---------Date__M_a_r_c_h_8...;:.,_1_'9_7_4_'_
This form must be completed in triplicate and all three copies delivered to the Register of Wills for the County in which the decedent
resided,or in which letters were issued for a non-resident decedent's estate.If the decedent was a non-resident of Pennsylvania and
letters were nat issued by a Pennsylvania Register of Wi lis,deliver all three copies to the Director,Bureau of County Collections,
Penna.Department of Revenue,26 S.4th Street,Harrisburg,Po.
Do not write below this line -For Official Use Only
Approved:For the Secretary of Revenue
(Date of Approval)
Referred to Bureau Headquarters
(Initials of Register of Wills)
(County)
(Date of Referral)
MUST BE FILED IN TRIPLICATE
Approved 0
For Secretary of Revenue
Denied*0
(Authorized Signature)
(Title)
(Date of Action)
*See reverse side for reasons
This section will be compl eted by Bureau Headquarters only when the application for exemption has been denied.\".
"..•~J
Date:_
The application for exemption contained on the face of this form has been denied because _
~- _I ,-'"
Note:Any party in interest,including the Commonwealth,aggrieved by this action may within sixty (60)days after
the date of this notice exercise their rights of Protest,Notice,or Appeal in accordance with the provisions of applicable
Pennsylvania Inheritance and Estate Tax Acts.
1.Jewish Home &Hospital for Aged
4724 Brown's Hill Road
Pittsburgh,PA 15217
2.Beth Israel Congregation
32 W.'Chestnut Street
Washington,PA 15301
:.L
1,000.00
500.00
.-<I_t .'.1.•' ,J
".)W.
L..n if)<J:0 .a..z -J
~0_.
~~0......c...::E "7..(..-;a c........;...
--1 '.~'-
LLJ U.J ........>.,~
Z
0:::(,?U)-.-1 c:::U)-:r:
z=::::)<,:)U)c::W <t'::::r c::;~t 'r--~~-...
RCC-3 (1-69)
4COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
APPLICATION FOR CHARITABLE EXEMPTION
FROM PENNSYLVANIA TRANSFER INHERITANCE TAX
(Act of May 28,1956,P.L.1757,and Act of June 15,1961,
P.L.373,as amended)
Application is hereby filed for the approval
of an exemption from Pennsylvania Transfer
Inheritance Tax on the transfer of the property
described below:
1.Bureau Fi Ie #....6...3c=-:.L70c=-J-9....5:.L7 _
2.Date of Death 9.;L,11-]...OI'-'7~O.l---_
3.Date of Approval _
4.Name of Decedent Barney Resnick
5.The Commonwealth's appraised value of the property for which an exemption is claimed is $.::l:..l,<.::S:...:O:....:O~.O::..O=___
(Note:Where the property is other than a specified amount of cash,the exemption cannot be approved until the value of
the property has been established by appraisal by the Commonwealth,except in those cases where the amount of the gift
or bequest represents a stated fractional or percentage portion of the entire estate or the entire residue.In those cases
enter such fractional or percenta~amount above).I
6.Check the manner in which the transfer was effected and submit a copy of the document authorizing the transfer,unless I
such material has been previously filed.
WILLU;DEED 0;TRUST INDENTURE 0;SURVIVORSHIP 0;OTHER 0;
(If other,explain)_
7.Correct Business Name and Address of Charitable Organization receiving property:
NAME S_e_e_l'_e_v_e_l'_s_e_s_l_d_e _
ADDRESS _
8.I certify that the information contained herein is,to the best of my knowledge and belief,true and correct.
Pittsburgh National B~~~•
Signature of Applicant_~B~~::_~~~~~~~~~L~~~~~~,.~~~~··~~~~~~~~~----~~~s~B~l~s~t~~~t~~~~~O~f~f~i~c~er
(//
Address of Appl icant __P_.:...-O--.:._B_o_x_._7_47_·~,_l'_i_t_t_s_b_u_r.:::gh~,_P_A__l_S_2_3_0 _
Official Title C_o_-_Ex_e_c_u_t_o_r Date__Ma_r_c_h_8--=-,_1_9_7_4_._
This form must be completed in triplicate and all three copies delivered to the Register of Wills for the County in which the decedent
resided,or in which letters were issued for a non-resident decedent's estate.If the decedent was a non-resident of Pennsylvania and
letters were not issued by a Pennsylvania Register of Wills,deliver all three copies to the Director,Bureau of County Collections,
Penno.Deportment of Revenue,26 S.4th Street,Harri sburg,Po.
Do not write below this line·For Official Use Only
Approved:For the Secretary of Revenue~~4_
(Date of Approval)
Referred to Bureau Headquarters
(Initials of Register of Wills)
(County)
(Date of Referral)
MUST BE FILED IN TRIPLICATE
Approved 0
For Secretary of Revenue
Denied*0
(Authorized Signature)
(Title)
(Date of Action)
*See reverse s ide for reasons
·,.
This section will be compl eted by Bureau Headquarters only when the application for exemption has been denied.'
Date:_
The application for exemption contained on the face of this form has been denied because _
Note:Any party in interest,including the Commonwealth,aggrieved by this action may within sixty (60)days after
the date of this notice exercise their rights of Protest,Notice,or Appeal in accordance with the provisions of applicable
Pennsylvania Inheritance and Estate Tax Acts.
~.'.
1.Jewish Home &Hospital for Aged
4724 Brown's Hill Road
Pittsburgh,PA 15217
2.Beth Israel Congregation
32 W.Chestnut Street
Washington,PA 15301
1,000.00
...r'~f
500.00
/.r)if><{-0 -l Q...Z ....l-C'~$<::>.r.:...;;:Q
'"c.~di !.J...~,~a f...._:
-,~.....,9,"
LLJ -~--ILJ 1-Z
0:=iJ)U?-_J -0:::(I)---~
JC ;::)D (/)a::UJ «.:::r c::S:i f r-
1~...
RCC-3 (1-69)
COMMONWEALTH OF PENNSYLVANIA..
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIO"'S
APPLICATION FOR CHARITABLE EXEMPTION
FROM PENNSYLVANIA TRANSFER INHERITANCE TAX
(Act of May 28,1956,P.L.1757,and Act of June 15,1961,
P.L.373,as amended)
Application is hereby filed for the approval
of an exemption from Pennsylvania Transfer
Inheritance Tax on the transfer of the property
described below:
1.Bureau FiIe #-----'6.....3""-=417'-"0.",-'-'19"""5+7--_
2.Date of Death --~9'-11.....1.uOI-17.pOt.J.....--------------
3.Date of Approval _
4.Name of Decedent Barney Resnick
5.The Commonwealth's appraised value of the property for which an exemption is claimed is $=l'-l."'S'-"O<.::O~.""O::.;O"'"·_
(Note:Where the property is other than a specified amount of cash,the exemption cannot be approved until the value of
the property has been established by appraisal by the Commonwe~lth,except in those cases where the amount of the gift
or bequest represents a stated fractional or percentage portion of the entire estate or the entire residue.In those cases
enter such fractional or percentage amount above).
6.Check the manner in which the transfer was effected and submit a copy of the document authorizing the transfer,unless
such material has been previously filed.
WILL'£X;DEED 0;TRUST INDENTURE 0;SURVIVORSHIP 0;OTHER 0;
(If other,explain}_
7.Correct Business Name and Address of Charitable Organization receiving property:
NAME S_Q_e_r_e_¥_Q_r_sc_s~1_d_o __'__
ADDRESS _
8.I certify that the information contained herein is,to the best of my knowledge and belief,true and correct.
Official Title C_o-_E2r:_o_cu_t_o_r Date__N_s_r_c_h....;.._8....;.._1_9_7_4 _
This form must be completed in triplicate and all three copies delivered to the Register of Wills for the County in which the decedent
resided,or in which letters were issued for a non.resident decedent's estate.If the decedent was a non.resident of Pennsylvania and
letters were not issued by a PennsyIvania Register of Wi II s,deliver a II three copies to the Di rector,Bureau of County Coliections,
Penna.Department of Revenue,26 S.4th Street,Harrisburg,Pa.
00 not write below this line -For Official Use Only
Approved:For the Secretary of Revenue
~~
(Date of Approval)
Referred to Bureau Headquarters
(Initials of Register of Wills)
(County)
(Date of Referral)
MUST BE FILED IN TRIPLICATE
Approved 0
For Secretary of Revenue
Denied*0
(Authorized Si gnature)
(Title)
(Date of Action)
*See reverse side for reasons
This section will be compl eted by Bureau Headquarters only when the application for exemption has been denied.'
Date:_
The application for exemption contained on the face of this form has been denied because _
Note:Any party in interest,including the Commonwealth,aggrieved by this action may within sixty (60)days after
the date of this notice exercise their rights of Protest,Notice,or Appeal in accordance with the provisions of applicable
Pennsylvania Inheritance and Estate Tax Acts.
I;
:1
Ii
1.Jewish nome &Hospital for ~~ed
4724 Bt:own's B:Ul Road
Pittsburgh.PA 15211
2.Beth 10rael Con~J:OBtltton
32 H.Chestnut Street
&ehinnton,FA.15301 .500.00
...-n::E -.J:;!)..;::l>rt1 ;0 --(r')C)c::::Jl:::I:-(D ;r..r--(f)(f):::0Z-oj f'1 rn'.'-..
".-.....r_.-0.....)
;.<::;~-,
""71 .IT::"""0 ...
0 .....ft..-....,.;-""0 ~'"-::cr_..-..r-~'...v r-""-J>(I)0 ..;::-
t.O
R CC-72 (6-67)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS..
APPLICATION FOR AND CONSENT
TO TRANSFER SECURITIES
REGISTERED IN THE NAME
OF A RESIDENT DECEDENT
APPLICATION DATE ~tobojt lSi 1970
TO THE PENNSYLVANIA DEPARTMENT OF REVENUE:
Application is hereby made for consent to the transfer of the following securities of a Pennsylvania
Corporation or a National Banking Association located in Pennsylvania:
Ic)portcl Cl~ro 6 DYoroof f1oobibnton.Inc.
(a)1.50 (b).·(n~J BarMv RClsn1C!tIrntorptf.octl.Inc.)(c)--'C:=o'+"p"""it.,..c....l _
(NOTE:In describing securities enter in (a),ab CNe,either the number of shares of stock or the face amount of
registered bonds,in (b),the name of the issuing company and in (c)the class of stock or the stated interest rate
and maturity date of registered bonds.)
C¢rt.llo ..1
ISSUED ON Juno 1,1956 ,and having a TOTAL MARKET VALUE OF $U1'Jvlcc...tainad
(Date)
as of the date of death of the decedent,_-"na=rn~~'<I1-'-'ao;o=n...n!o-=·=l;,__,onSCt'tl'JnJbex 10~1970
(Name of Decedent)(Date of death)
who was late of 92 "met:AVCJ.ll.1O
(Street and Number)
U'MhlggtQD
(Post Office)
t1ochiltlt on
(County)
J?¢t1:na.
(State)
The securities are registered as foil ows:--!!.Dnm:!:=:·==ay~B~o:::!!oun~d""c:::cl~:-------------------
(Name or names in which certificates are registered)
St1t"tJhPttlUJ~.nutb J1t'io~6 Souell lfaln Stroot
AtJt.iJJiI/,tItJtfM)cml Pittobu=ch tbt1.on."'tt BLtntt UcDhtnctO'tl,PCl4U!l..15301
EXECUTORS)(Name)(Address)
NAME OF APPLICANT Pitt.vburr:h ltlt1or.cl ~;
6 &:n\th tz,!Q Stsreet
COUNTY FILE NUMBER 6:::-957 ADDRESS OF APPLICANT l'~~
BUREAU FILE NUMBER SIGNATURE OF APPLICANTty Aoo1ctt:nt "'j"!tt.1'l,c:..iecut
NOTICE:IF YOU FAIL TO PROPERLY FILL IN ANY PORTION OF THIS APPLICATION,IT WILL NOT BE
CONSIDERED COMPLETE AND WILL BE RETURNED TO YOU FOR COMPLETION.
COMMONWEALTH OF PENNSYLVANIA -DEPARTMENT OF REVENUE
CONSENT TO TRANSFER SECURITIES
DATE oct.19th.1970
I hereby consent to the transfer of the above securities now registered in the name of the aforesaid
Decedent and waive the filing of a certificate certifying to the payment of the transfer inheritance tax to which
the property of said Decedent is made subject pursuant to the provisions of the Act of June 20,1919,P.L.521,
as amended and the Act of June 15,1961,P.L.373,as amended.This is also in accordance with the provisions
of the Act of April 9,1929,P.L.343.
This Consent to Transfer the herein described property operates only in reference to the estate of the
above-named Decedent.
Washington
the Secretary of Revenue
92~By_--J.-<=:"'::"'O::"----==--
(Signature)
Register of Wills
(Title)(County)
RCC-72 (6-67)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
APPLICATION FOR AND CONSENT
TO TRANSFER SECURITIES
REGISTERED IN THE NAME
OF A RESIDENT DECEDENT
APPLICATION DATE October 15.1970
TO THE PENNSYLVANIA DEPARTMENT OF REVENUE:
Application is hereby made for coosent to the transfer of the following securities of a Pennsylvania
Corporation or a National Banking Association located in Pennsylvania:
(a)60 (b)Atlantic lU.chf:l.o14 Compaay (c)__Co_'_CI_:non_,'_
(NOTE:In describing securities enter in (a),ab Ole,either the number of shares of stock or the face amount of
registered bonds,in (b),the name of the issuing company and in (c)the class of stock or the stated interest rate
and maturity date of registered bonds.)
Cc:rrt.No.A352913
ISSUED ON Horeb 24.1969 ',and having a TOTAL MARKET VALUE OF $_3_,'_5_8_*_75 _
(Date)
as of the date of death of 'the decedent,_MBoCl:f;''.l!lJr:t'le--.JJ-.!'R<2e:!l!on~lc:!::k=:.._,on september 10.1970
(Name of Decedent)(Date of death)
(State)(County)
who was Iate of_-.:;I.9c.(o.2.-..J'BomOI:P,,.tjj"iI!ii'lA.r-,Ao.VJI(JlO..'IN_OL'--:-'t-1~·44~'~h~1n8~.,Q:t~on~,-=W.:...:a::.=:8c..:.:h=1lt;~ton~,'::=-PouM_'_'_*__
(Street and Number)(Post Office)
The securities are registered as follows:_~B~a~~,~~~~~o~n~~~c~k~_
(Name or names in which certificates are registered)
SArah Pal1tk B.uthJ1r:todman 6 South tbln StQeotMNVt/lMMltbfi>and PJ.ttobul:;Jl Nattonnl Bank \1ashtU$tOl'b Pesma.1.5301
EXECUTOR)(Nome)(Address)
NAME OF APPLICANT nttoburgb Natlotaal Bank
6 South Mala Strcot
COUNTY FILE NUMBER 63-70-957 ADDRESS OF APPLICANT U40~l
BUREAU FILE NUMBER Same SIGNATURE OF APPLICANT!!l ~
NOTICE:IF YOU FAIL TO PROPERLY FILL IN ANY PORTION OF THIS APPLICATION,IT WILL NOT BE
CONSIDERED COMPLETE AND WILL BE RETURNED TO YOU FOR COMPLETION.'
COMMONWEALTH OF PENNSYLVANIA -DEPARTMENT OF REVENUE
CONSENT TO TRANSFER SECURITIES DAT~ct.19th.1970
I hereby consent to the transfer of the above securities now registered in the name of the aforesaid
Decedent and waive the filing of a certificate certifying to the payment of the transfer inheritance tax to which
the property of said Decedent is made subject pursuant to the provisions of the Act of June 20,1919,P.L.521,
as amended and the Act of June 15,1961,P.L.373,as amended.This is also in accordance with the provisions
of the Act of April 9,1929,P.L.343.
This Consent to Transfer the herein described property operates only in reference to the estate of the
above-named Decedent.
Sign~he Secretary of RevenueBy\l~~~,
(Signature)
Register of Wills
(Title)(County)
Washington
Rcc-n (6-67)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS..
APPLICATION FOR AND CONSENT
TO TRANSFER SECURITIES
REGISTERED IN THE NAME
OF A RESIDENT DECEDENT
APPLICATION
(Name of Decedent)
(Street and Number)
TO THE PENNSYLVANIA DEPARTMENT OF REVENUE:
Application is hereby made for consent to the transfer of the following securities of a Pennsylvania
Corporation or a National Banking Association located in Pennsylvania:en'trousfot.'J:cbl0 in.~ylvonlo.
(a)~oo (b)A1CMl Aluminum.Ltd.(c)---,ca!!::!·U!D:.!!!.ltn~l!--__~_~
(NOTE:In describing securities enter in (a),ab Ole,either the number of shares of stock or the face amount of
registered bonds,in (b),the name of the issuing company and in (c)the class of stock or the stated interest rate
and maturity date of registered bonds.)
Cos:t.no.tm208G26 1oouo4 QD Apt:l1 7,19.59 tmd Cart.No.tm496S
ISSUED ON Ap-tl a2,1959 ,and having a TOTAL MARKET VALUE OF $~(l~.'&81!W.L7 .....S0l0!...--_
(Date)
as of the date of death of the decedent,_~nnmo=·=y~n~C9=nS.c=k=-,on OoptClOhor 10,1970
(Date of death)
who was Iate of __9!!:.!!2!!!....!!!IlO~m~·t'l)~·1:'~A:.~:vet~nu~~o~---=\1:::::aG=.b:::::tn::::=!oortt.t.=,:z:.O%l==-----=.:.&=.:o=.=h==UJJ=·""",t.::.;OA=-·__------'Po-'-~nn=o::...::._
(Post Office)(County)(Stote)
The securi ti es are reg istered as fo II ows:_---JBltm;x.y;LLISi~~R¢Wii!ia.uD~llCoc!J!!kL.------------------
(Name or names in which certificates are registered)
G.crahPallilt.tuth Urf.~6 South tl:)1n Stroot
/J.r~NNl1'f.NVC1")aM Ptttsburnh lbClo;u:zl B.aQ!c tJa.ohtrlnton.1'anQQ.15301
EXECUTOR S)(Name)(Address)
NAME OF APPLICANT Pittoburnb ~latlonul Bt,;M
6 South ltl1rl Stroot
COUNTY FILE NUMBER 63-70-957 ADDRESS OF APPLICANT ltn.~l
BUREAU FILE NUMBER Same SIGNATURE OF APPLICANT By~~doat
NOTICE:IF YOU FAIL TO PROPERLY FILL IN ANY PORTION OF THIS APPLICATION,IT WILL NOT BE
CONSIDERED COMPLETE AND WILL BE RETURNED TO YOU FOR COMPLETION.
COMMONWEALTH OF PENNSYLVANIA -DEPARTMENT OF REVENUE
CONSENT TO TRANSFER SECURITIES DAT~ct.19th.1970
I hereby consent to the transfer of the above securities now registered in the name of the aforesaid
Decedent and waive the filing of a certificate certifying to the payment of the transfer inheritance tax to which
the property of said Decedent is made subject pursuant to the provisions of the Act of June 20,1919,P.L.521,
as amended and the Act of June 15,1961,P.L.373,as amended.This is also in accordance with the provisions
of the Act of April 9,1929,P.L.343.
This Consent to Transfer the herein described property operates only in reference to the estate of the
above-named Decedent.
SigneMhe Secretary of Revenue
BI/~~~y t
(Signature)
Register of v'i11s Washington
(Title)(County)
R Cc-n (6-67)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
APPLICATION FOR AND CONSENT
TO TRANSFER SECURITIES
REGISTERED IN THE NAME
OF A RESIDENT DECEDENT
APPLICATION DATE OGt.G\)Qr 1S.1910
I
,and having a TOTAL MARKET VALUE OF $~4..;~'8~"r-..~..;J5uO _
TO THE PENNSYLVANIA DEPARTMENT OF REVENUE:
Application is hereby made for consent to the transfer of the following securities of a Pennsylvania
Corporation or a National Banking Association located in Pennsylvania:
(a)100 (b).At1entlo Qlobeio14 C~1tY (c)$2_80 Cum·eonv.Prof.
(NOTE:In describing securities enter in (a),ab Ole,either the number of shares of stock or the face amount of
registered bonds,in (b),the name of the issuing company and in (c)the class of stock or the stated interest rate
and maturity date of registered bonds.)
Cozt.110.C',70ISSUEDUN'ttareb 24,1969
(Date)
as of the date of death of the decedent,--JD~o~,mar.-J'.""",#-JnWc"40tlQjn~t_cllo&;'on $c)p~'t 10;1910
(Name of Decedent)(Date of death)
who was Iate of_~92~.-aHurc:.:::'=,101;.r-JA~Nu.ommuJOe---.lJfI.al1wobl.&.itu'nJ;,l~~t~Q;;\oilI...-..!!!UBM!!Jh~'innMli..L!!,t:!!!OQ!!!!,,~__J?o!!!..:~a!:!!11O~'~li_·__
(Street and Number)(Post Office)(County)(State)
The securities are registered as foil ows:-nnUUlt"l'l¢f~;l7-.pn.L::cnUin~ku.attlo-'_
(Name or names in wh ich certificates are registered)
SQ~Pal111t.,Rutb J]:lodm!m 6 Soutll l-htn Stroot~~~tjf~~R~~:---lc'UttdDl..-J'P1E:A..Lt.lo~WN~Ln.~lli.e}~cblLJLThJ~t1MoOl!diJQ~1J:.B4~M!!IL_..1.fnUi~W'~JoIId~.ao.~UJstlo!.)<maq..~--.J,Pot:nt1~'oU!liUi!-'-----!1S~,~3~Ol!!!L--_
NAME OF APPLICANT Pf.ttobm:gb U:3ttonnl n.~';
COUNTY FILE NUMBER 63-70-957 ADDRESS OF APPLICANT gOgguJ:t;;~l)p=~~15S01
BUREAU FILE NUMBER Same SIGNATURE OF APPLICANT B1~~
NOTICE:IF YOU FAIL TO PROPERLY FILL IN ANY PORTION OF THIS APPLI~~
CONSIDERED COMPLETE AND WILL BE RETURNED TO YOU FOR COMPLETION.
COMMONWEALTH OF PENNSYLVANIA -DEPARTMENT OF REVENUE
CONSENT TO TRANSFER SECURITIES
DATE Oct.19th.1970
I hereby consent to the transfer of the above securities now registered in the name of the aforesaid
Decedent and waive the filing of a certificate certifying to the payment of the transfer inheritance tax to which
the property of said Decedent is made subject pursuant to the provisions of the Act of June 20,1919,P.L.521,
as amended and the Act of June 15,1961,P.L.373,as amended.This is also in accordance with the provisions
of the Act of April 9,1929,P.L.343.
This Consent to Transfer the herein described property operates only in reference to the estate of the
above.named Decedent.
e Secretary o~~
By_-+-_
(Signatuu,,)Register of wills Washington
(Title)(County)
RCc-n (6-67)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
APPLICATION FOR AND CONSENT
TO TRANSFER SECURITIES
REGISTERED IN THE NAME
OF A RESIDENT DECEDENT
APPLICATION DATE October 15,1970
TO THE PENNSYLVANIA DEPARTMENT OF REVENUE:
Application is hereby made for CQ1sent to the transfer of the following securities of a Pennsylvania
Corporation or a National Banking Association located in Pennsylvania:
September 10.1970
(Date of death)
(a)100 (b)(c )---'C~-O!ZIm;llmlllow;n.-._
(NOTE:In describing securities enter in a),ab Ofe,either the number of shares of stock or the face amount of
registered bonds,in (b),the name of the issuing company and in (c)the class of stock or the stated interest rate
and maturity date of registered bonds.)
ISSUED«tJ~t'~emg~f2it 1963,and having a TOTAL MARKET VALUE OF $.........2•.,,4....2.....5......0"-"'0'-----_
(Date)
as of th e date of dea th 0 f th e deceden t,__BwatIJrni0..U5e~y~RS<.esl::l.lnl&.ll.'cdk,,----------,0 n
(Name of Decedent)
who was late of 92 Homer A\'enu.e
(Street and Number)
WaohingtOil
(Post Office)
WashlligtOR
(County)
)?QM4.
(State)
The securities are registered as follows:_~B~a~r~n~e~y~~~e~B~~~l~c~k~------------_
(Name or names in which certificates are registered)
SarahPallik,Ruth Friedman 6 South Main Street".r}p.)r.mp.NfIlf/.)_4IlnU!d~P:::.l1.....t.....tliJsbw'>Ulr~g7llbLNaawtl...lilol.oUlnalt.1-...l.....JBD.la:tJnit'ik~w.n-UJaAl.1.Ib..l,li~nQlg...tu.onl.&.-_.a----I'P~en:sa_-.QDal:L-......_-1.1J-5.;JJ30~1,---__
EXECUTOR S)(Name)(Address)
NAME OF APPLICANT Pittsburah National Bank
COUNTY FILE NUMBER 63-70-957 ADDRESS OF APPLICANT Ba~gY~t~~n~~~~t 15301
BUREAU FILE NUMBER .Same SIGNATURE OF APPLICANT By ~/~.5L~
NOTICE:IF YOU FAIL TO PROPERLY FILL IN ANY PORTION OF THIS APPLI~df\~deQ!:
CONSIDERED COMPLETE AND WILL BE RETURNED TO YOU FOR COMPLETION.
COMMONWEALTH OF PENNSYLVANIA -DEPARTMENT OF REVENUE
CONSENT TO TRANSFER SECURITIES DATE Oct.19th.1970
I hereby consent to the transfer of the above securities now registered in the name of the aforesaid
Decedent and waive the filing of a certificate certifying to the payment of the transfer inheritance tax to which
the property of said Decedent is made subject pursuant to the provisions of the Act of June 20,1919,P.L.521,
as amended and the Act of June 15,1961,P.L.373,as amended.This is also in accordance with the provisions
of the Act of April 9,1929,P.L.343.
This Consent to Transfer the herein described property operates only in reference to the estate of the
above-named Decedent.
Washington
Secretary of ~enue
~~By_-'-------''''--_---=_
Signed
(Signature)
Register of Wills
(Title)(County)
.,
R C C-72 (6-67)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS.
APPLICATION FOR AND CONSENT
TO TRANSFER SECURITIES
REGISTERED IN TH E NAME
OF A RESIDENT DECEDENT
APPLICATION DATE October 15,1970
TO THE PENNSYLVANIA DEPARTMENT OF REVENUE:
Application is hereby made for consent to the transfer of the following securities of a Pennsylvania
Corporation or a National Banking Association located in Pennsylvania:
(a)1600 (b)(c)~C.QlosmnollmQllR-------
(NOTE:In describing securities enter in a),ab Ole,either the number of shares of stock or the face amount of
registered bonds,in (b),the name of the issuing company and in (c)the class of stock or the stated interest rate
and maturity date of registered bonds.)
ISSUED ON (See other sidel-,and having a TOTAL MARKET VALUE OF $....1-42.,...,3;J.\,OAJOL.-.OUJOI.L--------
(Date)hereof)
as of the date of death of the decedent,Barney Resnick ,on September 10,1970
(Name of Decedent)(Date of death)
who was late of 92 Homer Avenue.Washington
(Street and Number)(Post Office)
Washington
(County)
Penna.
(State)
The securities are registered as follows:~~B~8~r~n~e~y-Rwe~suP~i~c~k~~~~~~~~~~~~~~~~~~
(Name or names in which certificotes are registered)
ItFJJM1JI.SINNVrJP-)Sarah PaUik.Ruth Friedman 6 South Main Street
EXECUTOR S )and P1tts~~~r Nat1c:mal Bank Wash(~,!~~,Penna.15301
NAME OF APPLICANT Pittsburgh National Bank
COUNTY FILE NUMBER 63-70-957 ADDRESS OF APPLICANT :a:~~~n~::~t 15301
BUREAU FILE NUMBER Same.SIGNATURE OF APPLICANT By ~
NOTICE:IF YOU FAIL TO PROPERLY FILL IN ANY PORTION OF THIS APPLICA~eaesent'
CONSIDERED COMPLETE AND WILL BE RETURNED TO YOU FOR COMPLETION.
COMMONWEALTH OF PENNSYLVANIA -DEPARTMENT OF REVENUE
CONSENT TO TRANSFER SECURITIES
DATE Oct.19th.1970
I hereby consent to the transfer of the above securities now registered in the name of the aforesaid
Decedent and waive the filing of a certificate certifying to the payment of the transfer inheritance tax to which..
the property of said Decedent is made subject pursuant to the provisions of the Act of June 20,1919,P.L.521,
as amended and the Act of June 15,1961,P.L.373,as amended.This is also in accordance with the provisions
of the Act of April 9,1929,P.L.343.
This Consent to Transfer the herein described property operates only in reference to the estate of the
above-named Decedent.
Washington
e Secretary of Revenue
~~BY~-L---'---C-":-_
(Signature)
Register of Wills
(Title)(County)
\"
"'-.,.,,""'....)
Cert.Nos.Issue Date•
T106546$9~5/2/61
TU294317 7/31/61
,
217909 .12/12/69
234053 5/13/10
234054 5/13/70
241311 6/16/70
241312 '16/16/70
241313 6/16/70
..
.,.f
•)0--,
....~........-,.
..."~"LAST HI1.L k"iD.TESTAtiENT .
,(
I •,
I,BARNEY RESNICK'~of Hashington County,P.ennsylvania,
.,
being of sound Iilind and l!'.emo11'do make,pubHsh and declare this my
Lsst Will and Testament,hereby revoking and declaringriull and void.....~
any and all Willc/and Codicils by me'a~..,any ti.nie heretofore made.
,FIRST:'I direct my Executors to pay m~debts,the expenses-:-:~...~~":".'..
of my last illness and my funeral exp~nses.,,"
0":
SEC~D:"1 give and bequeath all mY.j~elt:)",~,8l:l,tomo.biles,-.~._:.."_.._..~-..'..~
.'T,;~•.__.
,clothing and other purely personal effects,as,wel~as.,~ll household,_"..'--_._-"..,"..-.-':.:..:.-~.~:
goods.and equipment which I may own~to my -wife,BERTHA RESNICK,if
she survives me.
1'.-.-:~',
and bequeath the aforesaid items to my children,SABJU{PALLICK,RUTH
,'.
living at my death,to be divi.ded among them as they shall mutually
agree,or in the absence of such agreement,as my Corporate Executor,
in its sole discretion,shall deem advisable,maldng such distribution
in as nearly equal shares as possible.
..:"..'
THIRD:A.I give and bequeath the sum of.One Thousand
.($1,000.00)·Dollar.s to the JEWISH HO}1E AND HOSPITAL F0l\.AGED AT
FITTSBv~G~,P:ttsburgh,Pennsylvania,for the general purposes of
the institution.
,..~'.,.
Ex111b:i.t A ..:.....1
,,.,
"
-....:
B.I give and bequeath the sum of Five Hundred
f .'•
($500.00)Dollars to BETH ISRAEL CONGREGATION,of Washington,
Pennsylvania,for the maintenance of my grave.
FOURTH:If my wife,BERTHA RESNICK,survives me,I give,
t.·.
,.
ideVise and bequeath to my daughter,SARAH PALLICK,my daughter,RUTH
.".'~
.."FRlEDI1AN,and PITTSBURGH NATIONAL BANK.,..Pittsburgh,Pennsylvania,as..~.ITrustees,so much of my estate as will afford my estate the maximum
allowable marital deduction under Federal Estate Tax Laws when this
share of my estate,so given,is considered witq any and all other pro-
yertY'of'mine passing or which has passed to my wife under the provisions
10£this Will or otherwise,and which other property is included in the
'.-ie'"":,:"h.,maritar de'duction allowed my estate.There shall ~e excluded from this
devise and bequest any assets which do not qualify for the marital deduc-
"-.."'
tion.The property thus bequeathed shall be held as the Marital Trust as
'".:..","
hereinafter provided... .;.~.~_::.:."_-:.;~.':,r ::::~.;:".-~:-'~~~.:~>~",---.-..~~~~.,~.':",_
.."."
.-''
''.-.---..
"'.......,"."
.''.~':.".'-.:..In the event my wife and I should die either simultane-
'.:.~..
...~-.:":-.,~
.,'.':;o11sly or·under circumsta:lceswhich do not afford suffici~nt evidence as to
:who was .the survivor,it is my intention that it be presumed that my wife
r.survlved me.
.".:.
..".:t'.,,FIFTH:All the rest,residue and remainder of my estate re-...
maining after the payment of'taxes as hereinafter provid.ed,I give,devise..and bequeath to my said Trustees to be heid as the Residuary Trust as here-
inafter proVided.
SIXTH:My Trustees shall hold the Marital Trust and the Resid-
ua:ry T.rust in accordance with the follm·ring provisions:
:-....
-2-
,.
....t-'~.-7'•••~~••.~"""''''.•",,-'-._~'!:":v:'_n __..~'.,,_•.,""~_~~"""_"'_''''''''''~'':..o-'_.~'''ff'''''A''#V-''''''''''_,~",.__,"_:,._~~-..-~."'*'.~:"*:.-~..".""..,-s.":'~,"~.':-.."'!-.
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1.TRUSTS.
A.1.My Trustees shall pay the net income from
the Marital Trust to my.wife,BERTHA RESNICK,or for her benefit,in,
installments convenient to her but not less frequently than annually,for
......fI"'~
I and during her lifetime.Further,d~~ing my wife's lifetime,my Trustees
,I,
shull be ,guthorized to pay and distribute to ~er,or for her benefit,so
much of the principal of the }~rital Trust as my Trustees s~al1 deem ad-
visable for her comfort,maintenance,support and to aid her in the event
of any circumstance or condition affecting her wherein money is needed.
In addition to the foregoing provisions,my Trustees ',shall pay and distrib-
ute so much of the principal of the Marital Trust.as my wife may,from time
to time,appoint and direct py an instrument in writing addressed to my
Trustees,limited however,to my children and/or grandchildren •
...'
.':.:-."'...
2.Upon the death of my wife,my Trustees shall
•c~•
'pay and distribute the then remaining principal of the Marital Trust as my
wife shall appoint and direct by specific refer~nce to this general power
of appointment in her last lUll and Testament,whether to herself,her es-
I .tate,her creditors,the creditors of her estate or otherwise.Indefault
,of such appointment or direction by my wife in her Last Will and Testament,
.'
the then remaining principal of the }mrital Trust shall be paid and distrib-
uted in equal shares to my children,SARAH PALLICK,RtrrH FRIEDHAN,and Y.J.RVIN
P.ESNICY,-In the event any of my aforenamed children is not living"at the
,death of my wife,his or her equal share shall be paid ~nd distributed to his
or her then living issue,per stirpes and absolutely,subject,how~ver,to
the minority provisions hereLnafter set forth,orin default of issue of such
de~eased child of mine then surviving,such shar.e ~h811 be added in equal
~c.
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R•••-#'.,.v;--:...:_..,..-.""""~._.......y_~-._.,r.,."'._'~..,,"":,.....~..,.,.r':~~~~.~~~c :~.•.•'.;.:•.••,..,.,~.•-.~:!~~._'t _;"":---.._-_··-t·~I~~("'··"
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-:'!'.:.-
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parts to the shares distributable to my other aforenamed children,or
issue as the case may be,to be distributed as though original parts
thereof.
.'~".'...
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""":..:~.-...~_.:-~:-:...~..:...'.~.~~.~."--
..L',.".'."...,.:_.:.~:B•"t.My Tru&tees shall hold the principal of the
,Residuary Trust for the use and benefi~of my wife,and shall pay to her,
or for her benefit~the net income therefrom,in installments convenient
to her,"but not less frequently than annually,for and during her life-
,"time,together with so much of the principal thereof as my Trustees,in,
....:;~._~~.:'~·;1:hei·r so.le'aiscretion;deeDl 'advisable,.·from time to time,for her health,.
maHd::enance and support.In addition,my Trustees shall be authorized to,'"
pay ~I\ddistribute to or for the benefit ~f my children,from time to time,"
so much of the principal"of the Residuary Trust as my Corporate Trustee,in
.""
its'sole discretion,shall deem advi~able for their health,~intenance and
support,in the event funds from other sources are not otherwise readily
-""-""~':ava~lable .therefor,and shall be further authori~ed to provide funds to aid
...,."..-.
rrii "grandchildren to·att~dri a complete education,including preparatory,
college arid ;p~~t:"graduat~"or professional traini.ng.~""
\\"
".
.~-::.....!......",.........,"-2-.'-'Upon the death of my wife during this trust
""lor her benefit.or upon my death in the event my wife fails to survive me,
"the-principal""of th~'Resi"duary Trust,"as it is then constituted,shall be
paid and distributed in equal shares to my children)SARAH PALLICK,RUTH
rRIEDMAN,and'M..-\.RVIN RESNIC~In the event any of my aforenamed children
..""is "not "living"at the death of the survivor of my wife and me,his or her...
,...._..-..equal"share shall be paid and distributed to his or her then living issue,
per stirpes and absolutely,subject,however,to the minority provisions
hereinafter set forth,or ia default of issue of such deceased child of
..-.'.¥-.
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mine then surviving,such uhare shall be added in equal parts.to the
shares d~stributable to my other aforenamed children or their issue,as
the case may be"to be dif'tributed as though original parts thereof•
..-"~~.
.~...
.~....II...Uhile in the hands 6f my Trustees,neither the prin-
,.
.,.,.., ; •r 'v',':,
I.:cipal nor the income of the Residuary Trust shall be liable for the debts
of any beneficiary hereunder,nor shall the same be subject to seizure or
:attachment by any creditor of any beneficiary under any writ.or proceeding
at l~l or in equity,and no beneficiary hereunder shall have any p~wer to
~..t·..,
:sell,assign,encumber,or in any manner to anticipate or dispose of his
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'or her interest in the Residuary Trust,or in the income produced thereby•
.."
',:.,.',,'-~<.~~.:....••-..:..,•
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III.As compensation for its services hereunder,my Cor-
porate Trustee shall be entitled to deduct a reasonable fee,.which fee
.'
.!..L"'"-.:.;.!.~.:··.shal1.~be in accordance with the then prevailing rate of compensation····.,r.q:r,~.;;L:~\j:i.~:0."
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....:..
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c~arged by my Corporate Trustee for like services•
.~
.~
SEVENTH:In addition to the ~wers conferred by law,my.
~.."".
..~
.~ecutors.and Trustees shall have the following discretiona17 ~wers:
'.~.","
.•..A•To retain as an investment for my estate and the
trust estate,without any duty of diversification,any "and all property~
real or personal,received hereunder,which shall specifically include
.the authority to retain any stocks in PITTSBURGH NATIONAl..BANK without
liability as a result of such retention~
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_________________...!....:..:....:..:::..c --'----..:.~~--__....__.~__4_••,or.·,~~.::--_;.•~.,_•••_+:..:';'~....·-~··-l....--~
t.
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To invest and reinvest,including principal and
accumulated income,in stocks,bonds,mortgages,securities or other
property,real or personal,without being limited to the classes of
securities or investments in \lhich fidud.aries are authorized by law
.-.~.".
to invest trust ~unds•
..
C.To sell any and all real estate held as an asset of
my estate and trust estate at such times,at public or priv~te sale,for
such prices and upon such terms as deemed advisable,and to make','exe'cute
~.:'0..:.:.i.",i"·.,.,•..:.•;•.,:"'.::.,.'
~,.'
and deliver any deed or deeds therefor,conveying title thereto in fee ..f
..
simple absolutc,'or for any ,less estate to any purchaser or purchasers,
freed and discharged of any and all trusts hereunder.
manner and upon such terms and conditions as shall be deemed advisable,
'~''i.''·:,-,"'·"d:se';.dispose of all or any portion of·my estate and trust estate :in.such,;];-i:.
I '.
II.,
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D.
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To sell,exchange,lease,encumber,opt~onor other-
!:..~~.~-.~..,~~.......ext.enq beyond the term of any trust hereunder and beyond the period au-_.•
.'.
.
and which shall specifically include the authority to grant leases which
,.-..-.~-.-
....:
thorized by law,and to make,execute and deliver deeds,mortgages,
leases,assignments and other documents necessary to effect any of the
powers granted.
:"..
In addition to and notwithstanding any of the fore-
going provisions,it is my desire and direction that my Executors,during
the administration of my estate and my Trustees thereafter,grant to my
son,MARVIN RESNICK,a lease 0t long term duration to enable him to oper-
ate a business or bUGiness interest therein.Further,it is my desire and
'0
direction that should my Executors and/or Trustees deem the sale thereof to
~....
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'-"~"~-""''''''''.''''''~'''''~'----'''''''-'_'':''__'''''-''_~''''''''r-._.~,__,,__....__..._...__...-...~_~..'l..-..-..,.--.----...-_"':-"1".....'.__.r __......_,._~.....---..........,........
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._-~---._..--.-'......._...~.~_.....--..--_.~~.
to be in th~best interest~of my eGtatc or trust estate they shall first
extend an option to my son to purchase said commercial real estate at a
price equal to any bona fide offer said option to extend for a period of-.
'ninety (90)days fOllowing notice thereof to the optionee.Further,in.....-,.."
the event at the time for the 'distrioution of the Residuary Trust to my
'.',
".children said real estate is then held as an asset of my Residuary Trust,
,,
it is my,direction that the same be allocated to the share distributable
to my son insofar as is possible.In the event the value of said real
he,shall have the right to purchase the same from my Trustees at a price
equal to any bona fide offer on such term.s and conditions as deemed ad-
visa'ble.
;:/:"",:'.."...
....··.any person entitled thereto in kind,in cash,or partly in Idnd and partly
I
.,.in cash,as deemed advisable,and to this end allocation of assets in kind
.;...-.
-.'_...",'"';;..,,",.
kind in satisfaction of any pecuniary distribution under the terms of this
:-,:..!j'
shall be in the sole discretion of my fiduciaries.~Assets distributed In ,..,'.~~...."-'
,Will ~pa~~:be,~istributed at their values on the date or dates.of distri-
bution.",l,',...
.....::~.".",.:~,.~'
'...;,'.,~',.F.To register or carry any investments held hereunder
.in .their own name or in the name of a nominee or nominees;provided,
hm~ever)that all such investments shall be so design&ted upon the records
of my fiduciaries that the trust or estate to which said investme~ts belong
shall appear clearly at all 'times.
:---....
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G.To vote by person or proxy any and all stock held in
my estate and trust estate and to participate in any reorganization or
merger of companies or corporations whose stock is so held.
}~..;..---.
'..---..~,--:...
To borro~for the purpose of my estate or trust--.....-_.."..--"-..--.'.
".'estate from any source.which shall~include the authority to borrow from.-.....
ani;sepaT\ate trust created herein,and as security for repayment,to hold
_:.....:....~.--
or pledge the whole or any part of my estate or trust estate.
-'.'---....._.'..•_~-r'..'
\.---
'"'-'..'
....".
......-.'
--'.,.-'
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I..To retain in kind and continue to operate as a going
(:~,':'~'_:""-;:.:..:...-..'--':"':-~.:::_.-:".;-..'_:..-.
conce~.duringthe administration of my estate and my trust estate,any busi-
:..l-~(.::..r.::.:...:;'.'~"'~_....-.,...:......_,.,..~;.;..:~..,..._,~...,'.~..:.:~._.-:.-".....'
ness.or business interest ~nlichI ~y own or have the controlling interest in
at ~e time of my death.so long as such retention and operation is deemed
.....~.......,.
"advisable.and my fiduciaries shall be entitled to adequate and;reasonable
.""-. Icompensationfortheirservicesinconnectionwith.the operation of such busi-
••-'-.~••-.::-'-.oj.{::.. ._.....-."-'.-•~.~:;::'~'.:••:•.•_:,.:-..~":--..~~.--~.-.:~,-:'.•••••.~.:.~. '••;:.'.!",~l ..~_.~"~.:.~.~..~-:,:.•......-.
ness or business'int~~e~t.inaddition to the amounts usually awarded ~xecutors
.:c::~:>;'-'-:".:-£~::;~~:-..:_:.......--:....._.._~._..;...'.''0 .....i J......__~-.~.~........:.;.~•••'--~
cr Trustees in connection with the administration of estates or trust estates~
During the period of time that such business or business interest is so oper-
£:.:-~~~:..:..';.,.;.:"._;~...:~'._.-_C_~.·~:;.~-~'•.:":'~-:-.~::::~-~_:,....::.:-:.:.:.-.:.=-~-:_..~.'~."
~ted •.the full responsibility for the management and operation there9f may beJ::-:,.:2·:-_f z.~_.:"~:..:.~-:.:":-::.Co _2.:<'l;'::':'~..:':;.,~:.....~:~::::_~",~:_..-.
~~legated to.an~.~~rso~or persons they may deem advisable.Any such.b~~ness
(~•.•_p ~~:-~...--"..p.'_."......--..- -._.-_•.•~---~_.'....-_._....._.
or business interest may be incorporated if my fiduciaries deem such action
".~'~:'~:.~
advisable 0 My fiduciaries,however.shall be authorized to sell or liquidate
".any such'business orb~iness interest.upon such terms and conditions and to.......:""-.
··~u~pe~son or persons.corpo~ation or .corporations as they shall deem advisable.
My.fiduciar.ies shall.be authorized to borrow fI;om my estate or from the trust
estate.or from any other source.whatever money or moneys they deem advisable
('-:.:"-".":"""..:"-:."...:...".-....... .
~o enable them to operate such business or business interest in the best
interest of my beneficiaries.My fiduciaries shall be without liability for
:•••ot..
\.....~_.
..~.
---.,.'t-..,...,....,...-.-~__•"'__'1'_.~.____._,..-.-_.~.~___..4 ._·-••~._.-__•..___.;__••••
•.....Of'......,""•.,....• • ,~..........-""'"----'...,.~.-~.~'."~'.-.
i...
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'nny loss arising from or occasioned by the retention,operation and/or the
sule or liquidation of any Buch buslncso or business interest.
EIGHTH:
'.'.I
'.~,"/••-+~:'~",.':.','
~-''.:......
I direct my Executors to payout of the principal
of my residuary estate all Federal Estate,State Inheritance,Estate
and Succession ~~es imposcd upon or with respect to my estate or any-..,
,:;property in which I may have an interest,including any property not
forming a part of my testament~ry cstate but included in my gross estate
for tax purposes,except any prop'erty over which'I have a taxable power
.::.'.•'.:":.t;...~","of appointment in the event it shall be held ,that I have'not exercised,'':"':.:...'~.-",..,.,.:........
,such po\-ler ,of appointment in this Will,at such times and in such manner'
as my Executors in their sole discretion shall deem advisable,and no such
.:,.".taxes or any portion thereof so paid shall be collected from or'pa-id -by --~,<..,
any other person,persons,or corporations by way of reimbursement,
,.
:--..
I name and appoint my daughter,SARAH PALLICK,my!
NINTH:
.....~'.:"..'
;...~
'proration,apportionment or otherwise.
..........',:
"-....."'~".
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-.~'..J ',daughter,RUTH FRIEm-iAN,and PITTSBURGH NATIONAL BAi~K,Pi.ttsburgh,
"tFRIEDl-f..AN,either at the time of my death or thereafter,should be un-
•..;!....,;,',;Pennsylvania,as Executors of and Trustees under this,my Last Hill and
;.
'"'.',"'",,,!Testament.In the event either of my daughters,SARAH PALLICK or RUTH_.......''"..;...'1
"-'."..
,;.
,,:willingor unable to serve either as Co-executor or Co-trustee hereunder,
I name and appoint my son-in~law,,HAROLD FRIEDl-fAN,to serve in her stead
in either such capacity in which either said daughter should thus be un-
"'willing or ll?able to serve.In ~he event none of the individuals named
~,
above should at any time be willing or able to serve either as Co-executor
or Co-trustee,no further successor shall be appointed.
"
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.'TENTH:No individual fiduciary Ghnll be required to post
bond or any additional security in auy ju'riGdiction in which such I'
fiduciary shall be required to serve.,.'
",~"_'t...
.'I
ELEVENTH:I appoint my daughters,SARAH'PALLICK and RUfH FRIEDt1A.N
as,Guardians of any property which passes to a minor and with respect to
which I am authorized to appoint Guardians and have not otherwise specifi-
J ..,,"~";;,,;:.cally,d:~ne'so.If either or both daughters should be unwilling or unable ~,:':;;!"~'
to serve~then my son-in-law,HAROLD FRIEDMAN shall serve in her or their
III
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I
stead and if none of said individuals Ghall be willing or able to serVe,
then'PITTSBURGH NATIONAL :BANK shall so serve.I grant said Guardians the
'p~~er to agree to any distribution of the said property,real or personal,
received by them in kind and the power and authority to sell the same
:-:
,~.;,:':,\;uponsuch terms and conditions as they believe advisable,giving good
"
'".-~.:.."',::'.~:;.:.~
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..-.
title to any real estate thus sold;and the power and authority to invest
.::".
",.1n such stocks,bonds and/or other investments they deem advisable,with~,_";L.~.'~".'.
"out being limited to those investments in which guardians ,are by law re-
".:,quiredto,;invest .minors'funds;and the power and authority to disbu~se
,to or for the benefit of the minor wards so much of the income and the
."
.~.
principal of the,minor's share of the said property as they,in their sole'
'.discretion,deem advisable for the minor's comfort,maintenance,support
'and complete education,including preparatory"college and post-graduate
,or professional training,and to aid the minor in the event of any illness,
:....'
injury or other emergency affecting the minor wards wherein money is needed •
.
Any disbursements hereinabove authorized m~y be made to the parent,guardian
or'such other person a6 may have cuztody of 'the person of that minor at the
time such payments are ~de,without liability bn the part of said Guardians
,,
,-,
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to seeto'the application of said pa)~cnts by the payee,and the receipt of
.any such person shall be a full acquittance of said Guardians as ~o any
'.....'.amount so paid~.,.'.--~:r:.
...
19--62..
WITNESS my hand and seal this If r If
.'
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.·,,·:-·::..1 ....::...~'~-,....,.,.:>,".:{J:,':.i:':'.:..'"~-.".,r ...._...-....i.:!-_.::
···,1]t..?-1/7-1.../·<'/--·/2 -{:~·'4--r:""'~L-/-.-;-(SEAL)
·v'.i .
•'.-..'~~.-:~.'-'.~'.:...1-',-.'..~.:'Signed,sealed,published and declared'by the above named Test~-
tor,BARNEY RESNICK,as and for his Last Will and Testament,in the pre-
......:.....sence of us,who at his request,in'his presence and in the presence of
'.,
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Address
Address
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.-each other have hereunto subscribed our names as witnesses •
.,:.~...~\"~~""',"~"
'.':;,'.,.,".",...----A'k.~A
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Address
Certified to be a true and correct copy
:~ttorney for Estate
-11-....\!<II'
,............"""•.,.~,.-._-,-...."..._-~._.,.,.~..~...-~_...._.·~......~...._-.w~.·",._..·"":'.'''L-:-'',...-:'"_:~___'_,.,..~.~_.__•__.•.•_.._.,__~.__••.__••~.._....._._.~.~..._,....''''..-_.•.
.,····........~,··,·......v~~·"J.,..,.·..,.·",:.:'.~.......!"<I.n ~.".·_·~·""':"•.,~"..'~1~·'~...~•••.1"~.,.:."~f',,..-....,v.~...._..,.:~._"''':''''''.....,.....•...,,,••..;......~..'":.".•~"-:":,.:•
.',..II OIl
9S7 J
of all real and personal estate of :a;u:n~:Y...R~.$.ni.c.k deceased,
late of 9.g HQ~~!....Ay.~D.1.J..~Sfi!iet City Ward
.......................................................................Borough SQ:Y.t.b S.tr.a.b.g,nf;Township,Pennsylvania.
PERSONAL·ESTATE SCHEDULE
100 shs Atlantic Richfield Co.,$2.80
Cum.Conv.Pfd.
@ 45.875
Dividend paid 9/25/70 @ .70
100 shs A M F Inc.,Com.
@ 24.9375
Dividend ,paid 9/10/71 @ .22 1/2
300 shs Alcan Aluminum Ltd.,Com.
@ 21.625
200 shs American Cyanamid Co.,Com.
@ 31.8125
Dividend paid 9/25/70 @ 31 1/4
900 shs American Metal Climax Inc.,Com.
@ 32.1875 .
1,000 shs American Standard Inc.,Com.
@ 36.5625
Dividend paid 9/24/70 @ .25
100 shs American Telephone &Telegraph Co.,Cap.
@ 47.375
Dividend paid 10/1/70 @ .65
500 shs Anaconda Co.,Cap.
@ 20.625
Di vidend paid 9/30/70 @ .J.f(i 1/2-
60 shs Atlantic Richfield Co.,Com.
@ 59.3125
Dividend paid 9/15/70 @ .50
200 shs Avco Corp.,Com.
@ 11.50
200 shs Certain -teed Products Co.,Com.
@ 19.50
Dividend paid 9/28/70 @ .20
300 shs Bobbie Brooks Inc.,Com.
@ 12
1,000 shs Dynamics Corp.of America,Com.
@ 6.375
100 shs Eastern Airlines Co.,Com.
@ 14.75
7,260 shs Eastern Gas &Fuel Associates,Com.@ 28
4,587.50
70.00
2,493.75
22.50
6,487.50
6,362 .50/
62.50
28,968.75
36,562.50
250.00
4,737.50
65.00
10,312.50
237.50
3,558.75
30.00
2,300.00
3,900.00
40.00
3,600.00
6,375.00
1,475.00
203,280.00
37 shs Equity Corp.,Com.
@ 4.0625
120 shs Financial General Bank Shares,
Inc.,Com.
@ 11.6875
300 shs Ford Motor Co.,Com.
@ 49.1875
500 shs G A F corp.,Com.
@ 10.25
50 shs General Motors Corp.,Com.
@ 71.625
150 shs Barney Resnick Enterprises Inc.,Com.
@ 1,141.5628
114 shs International Bank,Washington,D.C.
Class A Com.
@ 6.25
100 shs Kraftco Corp.,Com.
@ 37.75
Dividend paid 9/10/70 @ .42 1/2
1,300 shs McGraw -Edison Co.,Com.
@ 30.0625
Dividend paid 9/15/70 @ .35
100 shs G.C.Murphy Co.,Com.
@ 24.25
500 shs North American Rockwell Corp.,Com.
@ 16.5625
100 shs Pan American World Airways Inc.,Com.
@ 11.125
1,600 shs Penn Central Co.,Com.
@ 7.6875
600 shs Phillips Petroleum Co.,Com.
@ 28.1875
433 shs Reynolds Metals Co.,Com.
@ 27.1875
Dividend paid 10/1/70 @ .27 1/2
104 shs Standard Oil Co.of New Jersey,Com.
@ 65.3125
Dividend paid 9/10/70 @ .90
600 shs United States Steel Corp.,Com.
@ 31.6875
100 shs Westinghouse Electric Corp.,Com.
@ 65.8125
-2-
150.31
1,402.50
14,756.25
5,125.00
171,234.42
712.50
3,775.00
42.50
39,081.25
455.00
2,425.00
8,281.25
1,112.50
12,300.00
16,912.50
11,772.19
119.08
6,792.50
93.60
19,012.50
6,581.25
...
300.00 State of Israel 12 year Dollar Savings
3rdL Development Issue Reg.
due 6/1/78 @ 116
Interest
300.00 State of Israel 12 year Dollar Savings
3rd Development Issue Reg.
due 5/1/78 @ 112
Interest
200.00 State of Israel 12 year Dollar Savings
4th Development Issue Reg.
due 12/1/79 @ 110
Interest
2,500 Crane Co.,Sub.Debenture,Series
B,Registered
7%due 7/1/94 @ 70.3125
Interest 7/1/70 to 9/10/70
2,500 Crane Co.,Conv.Sub.Debenture
Series B Registered
5%due 7/1/94 @ 70.3125
Interest 7/1/70 to 9/10/70
Pittsburgh National Bank,Washington Office
Checking Account
Chase Manhattan Bank,
Proceeds of redemption $100.00 State of
Israel Bond due 9/1/69
JUdgment Note in the face amount of $250.00
of Raymond G.Martin,dated 12/30/60
(Uncollectible)
Kay Miller
Rent for apartment at 155 S.Main Street,
Washington,Pennsylvania,for 8/15/70 -
9/15/70
1962 Model Cadillac Sedan de Ville
(As per Appraisal on File with Executor)
1/32 Interest in Keffner #2 Well
(Stonestreet hands Co.Agent)
Income from well for period ending 6/30/70
-3-
348.00
336.00
220.00
1,757.81
33.55
1,757.81
23.96
150.00
0.00
38.50
250.00
43.00
8.00
673,067.30
REAL ESTATE SCHEDULE
REAL ESTATE IN PENNSYLVANIA
Lot 50 x 230 South Main Street,having erected thereon
a 3-story apartment bUilding with 2 I-story additions
in rear and a I-story brick and concrete block cleaning
plant in rear,known as 151 South Main Street and 10
West Strawberry Avenue,Washington County,Pennsylvania~$63,500.00
MEMORANDUM OF REAL ESTATE OUTSIDE
THE COMMONWEALTH OF PENNSYLVANIA
None
AFFIDAVIT OF EXECUTOR OR ADMINISTRATOR
STATE OF PENNSYLVANIA l
COUNTY OF ALLEGHENY ~SSo:
Personally before me,the undersigned authority,a Notary Public in and for
said County and State,appeared Charles E.Enlow,Assistant.Vice President"
Pittsburgh National Bank
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;-{:::GI~TEi',0F \'/ILLS
VI ASH I~:.~.T{)N GO ..r A.
'7 I DEC I n1~
8
H~~
:>\l~e:t
f:9
Notary Public
of the estate of Barney Resni ck
that the foregoing schedules constitute a complete inventory and appraisement of
and personal estate of _--:-'Ba.........r....n.........eYJy~R....e""":s......n....i ....C....k"'--__---::"~_~:::--_~:--~:----:-_""':""":"_
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.PITTSBURGH NATIONAL BANK
~~/I ~1\/1 AssistantSwornandsubscribedbeforeme)By ~/'@ ~~Vice President
this day of 19 )--)
-----~---=-:-::-:-----)
~
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TR-2 REV.~-62
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
NO.
ESTATE OF aARNEY RESNICK,DECEASED
FIRST &FINAL ACCOUNT OF
PllTSBURGH NATIONAL BANK
SARAH PALLIK AND RUTH FRIEDMAN,
EXECUTORS
#80819-3
PITTSBURGH,PA.
JULY 24,1973
.,
,/S UMMARY
SCHEDULE A
PRINCIPAL -P:eRSONALTY
Receipts Pages 4 - 6 678,695 11
Disbursements Rages 7 -13 157,IJ.6,.62-
Amount transferred to
Principal -Realty 7,672.04 1647'88 66,.-~
513,906 45
SCHEDULE B
INCOME -PE RSONALTY
Receipts Pages 14 -!liS 20,296.21
Amount transferred from
Income -Realty 18,000.00 38,296 21
i Disbursements Page 16 4,497 10
I Balance 33,799 11
SCHEDULE C
PRINCIPAL -REALTY IIReceiptsPage1763,500.00 I!Amount transferred from
1
Principal -Personalty -7,672.04 71,172 04
Disbursements Page 17 0 00
Balance 71,172 04
SCHEDULE D
INCOME -REALTY
Receipts Pages 18 -19 34,303 49
Disbursements Pages 20 -21 11,362.85
Amount transferred to
Income -Personalty 18,000.00 29,362 85
!Balance 4,940 64
NET BALANCE 623 f 818 24
BARNEY RESNICK
TR-2-A REV,9-6
THE BALANCE CONSISTS OF THE FOLLOWING:
PRINCIPAL -PERSONALTY
Bonds
Israel State of 12 Yr.Dollar Savings
I 3rd Dev.Issue Reg.0.00%
300 Par Due 6-1-1978 348 00
Israel State of 12 Yr.Dollar Savings
3rd Dev.Issue Reg.0.00%
300 Par Due 5-1-1979 336 00
Israel State of 12 Yr.Dollar Savings
4th Dev.Issue 0.00%
001200ParDue12-1-1979 220 00 904
Stocks
American Standard Inc.,
1,000 shares,Com.36,562 50
American Telephone &Telegraph Co.,
100 shares,Com.4,737 50
Eastern Gas and Fuel Associates,
7,932 shares,Com.203,280 00
Exxon Corp.,
104 shares,Com.6,792 50
Ford Motor Co.,
300 shares,Com.14,756 25
General Motors Corp.,
50 shares,Com.3,581 25
Kraftco Corp.,
100 shares,Com.3,775 00
McGraw-Edison Co.,
1,300 shares,Com.39,081 25
Phillips Petroleum Co.,
600 shares,Com.16,912 50
Reynolds Metals Co.,
433 shares,Com.11,772 19
Westinghouse Electric C01!p.,
200 shares,Com.6,581 25 347,832 19
Notes
Installment Judgment Note dated 8/31/67
of Marvin Resnick &Esther Resnick -
4%interest -
27,500 face amount -balance due 19,500 00
-2 -
-~-
BARNEY RESNICK ,
TR-2-A REV,9-62
Demand Note dated 11/12/68 of
Edward Pallik &Sarah Pallik -
4%interest 25,000 00
Demand Note dated 12/28/68 of
Edward Pallik &Sarah Pallik -
4%interest 25,000 00
Demand Note dated 11/30/71 of
Marvin Resnick -no interest 3,299 95 72,799 95
I
J Miscellaneous
1/3 interest in Keffer Well #2
Oil &Gas Lease Roane Co.,W.Va.43 00 I
1962 Model Cadillac Sedan de Ville I
-Delivered -see Exhibit No.1
Page 22 ';..250 00 293 00
421,829 14
Cash -Distributed,.:-See Exhibit No.1
Page 22 92,000 00
Cash -On hand 77 31 92,077 31
513,906 45
INCOME -PERSONALTY
,Cash -Distributed -See Exhibit No.1
Page 22 32,000 00
Cash -On hand 1,799 11 33,799 11
IPRINCIPAL-REALTY
I
Property situate 151 South Main Street
and 10 West Strawberry Avenue
Washington County,Pennsylvania 71,172 04
INCOME -REALTY
Cash 4,940 64 I
623,818 24
!NOTE:Attorney's fee payable to Goldfarb
&Goldfarb in the amount of 5,000.00
and Executor's compensation payable
to Pittsburgh National Bank in the
amount of 26,400.00 will be charged
and shown paid at the audit of this
account.
-3 -
....
BARNEY RESNICK
TR-2-A REV.9-62
SCHEDULE A
PRINCIPAL -PERSONALTY
I
RECEIPTS
1971
Dec.10 Inventory filed 673,067 30
Less -Adjustment of correct inventory -
Judgment Note in the face amount of
250.00 of Raymond G.Martine,dated
12/30/60
(Uncollectible)-charged off 000 00 673,067 30
I
I
Assets Purchased I
Ford Motc~)]:Credit Co.,Short Term Loan
1/26/71 10,000.00
9/14/71 9,000.00
9/16/71 8,000.00
General Motors Acceptance Corp.,
Short Term Loan
9/30/71 10,000.00
10/4/71 8,000.00
11/16/71 6',000.00
1/4/72 6,000.00
Ford Motor Credit Co.,Demand Note
1/17/73 6,000.00
Stock Dividends
1970
Oct.30 6 shares Financial General Bankshares,
Inc.,Com.received as a 5%stock
div.on 120 shares 0 00
Dec.29 217 shares Eastern Gas &Fuel Associates
0.00 ,
Cash in lieu of 80/100 share 26.40
Received as a 3%stock div.
on 7,260 shares 26 40
1971
Nov.16 224 shares Eastern Gas &Fuel Associates
0.00
Cash in lieu 31/100 share 10.23
Received as a 3%stock div.on
7,477 shares iliO 23
1972
Dec.20 231 shares Eastern Gas &Fuel Associates
0.00
Cash in lieu of 3/100 share .66
Received as a 3%stock div.on
7,701 shares 66 37 29
- 4 -
TR-2-A REV.9-62
1971
Dec.15
1972
Aug.1
BARNEY RESNICK
Stock Splits
100 shares Westinghouse Electric Corp.
received as a 2 for 1 stock split
on 100 shares
200 shares Certain -Teed Products Corp.
received as a 2 for 1 stock split on
200 shares
o 00
o 00 o 00
I Gain on Sale of Assets
I
1970
Oct.27 Proceeds sale 100 shares P.an American
World Airways Inc.,Sold on 10/20/70
@ 12.75
Less expenses of $33.41 I
1,241.59 \Carrying Value 1,112.50 129 09
Nov.23 Proceeds sale 100 shares Bobbie Brooks,Inc
Sold on 11/16/70
@ 12.75
Less expenses of 23.53
1,251.47
Carrying Value 1,200.00 51 47
23 Proceeds Sale 200 shares Bobbie Brooks,Inc ,
Sold on 11/16/70
@ 12.625
Less expenses of 61.82
2,463.18
Carrying Value 2,400.00 63 18
1971
July 13 Proceeds Sale 100 rights American Telephone
&Telegraph Co.,Sold on 6/23/71
@ .29
29.00
Reduction in Carrying Value
I of Stock .00 29 00
I
Nov.15 Proceeds Sale 100 shares Murphy G.C.Co.,
Sold on 11/8/71
@ 27.375
Less Expenses of 47.75
2,689.75
Carrying Value 2,425.00 264 75
16 Proceeds Sale 6 shares Financial General
Bankshares Inc.,Sold on 11/9/71
@ 14.75
Less expenses of 8.21
80.29
Carrying Value 66.78 13 51
- 5 -
r------------------------
1
BARNEY RESNICK
TR-2-A REV,9-621
1972
Aug.23 Proceeds Sale 300 shares Certain -Teed
Products Corp.,Sold on 8/16/72
@ 22.75
Less expenses of 110.98
6,714.02
Carrying Value 2,925.00 3,789 02
23 Proceeds Sale 100 shares Certain -Teed
Products Corp.,Sold on 8/16/72
@ 22.625
Less expenses of 37.00
2,225.50
Carrying Value 975.00 1,250 50 5,590 52
I
Sale &Conversion of Assets Without Gain I
or Loss I
Proceeds Sale Ford Motor Credit Co.
Short Term Loan at 100 .,as follows:
!9/14/71 10,000.00
Carrying Value 10,000.00 0 00
9/16/71 9,000.00
Carrying Value 9,000.00 0 00
9/30/71 8,000.00
Carrying Value 8,000.00 o 00
Proceeds Sale General Motors Acceptance Cor >.
Short Term Loan at 100.,as follows:
10/4/71 10,000.00
Carrying Value 10,000.00 0 00
11/16/71 8,000.00
Carrying Value 8,000.00 0 00
12/30/71 6,000.00
Carrying Value 6,000.00 0 00
I3/14/72 6,000.00
Carrying Value 6,000.00 0 00
Proceeds Sale Ford Motor Credit Co.,
Demand Note at 100.,as follows:
3/19/73 6,000.00
Carrying Value 6,000.00 0 00
1972
Nov.1 104 shares Exxon Corp.,Com.6,792.50
Received in exchange for
104 shares Standard Oil Co.
New Jersey,Cap.
ICarryingValue6,792.50 o 00 a 00 I
678,695 11
-6 -
J
BARNEY RESNICK
TR-2-A REV.9-62
DISBURSEMENTS
Family Exemption
1970
Oct.19 Bertha Resnick,Widow
Administrative Expenses
Oct.5 Russell Marino Register
Letters Testamentary
Thirty short certificates
$19.50
30.00 49 50
1,500 00
I
9
19
19
21
Russell Marino Register
Five short certificates
Washington County Reports
"Advertising letters Testamentary
Guy A.Rogers
Securing signatures and affidavits
of witness to Will
Observer Publishing Company
Advertising letters Testamentary
Russell Marino Clerk 0 C
Certified copy of Will
5 00
14 00
20 00
14 00
14 50
Continental Illinois National Bank Tr Co.
Chicago,Illinois
Certificate fee re transfer
1600 Central Company common stock
Nov.2 Estate Tax Commissioner
Fee for Arizona stock waiver
3 Commonwealth of Pennsylvania
Five certificates of Death
9 Commonwealth of Pennsylvania
Balance due five certificates of death
13 00
1 00
5 00
5 00
1971
Jan.1 Russell Marino Register
Three short certificates 3 00
8 Russell Marino
Register &Clerk of Orphans'Court
Cost of one short certificate
13 Pittsburgh National Bank Appraisal Charge
in re 92 Horner Avenue S.Strabane
Township,Washington County,Penna.
- 7 -
:
1 00
70 00
BARNEY RESNICK
1971
Jan.29 Pittsburgh National Bank Appraisal Charge
in re Washington County
172-174 S.Main St.Washington $55;00
151-159 S.Main St.Washington 85.00
June 9 Martin R.Ha11arn Appraisal of Household
I Goods at 92 Homer Avenue Property
I Dec.10 Pittsburgh National Bank Telephone calls to
Inheritance Tax Washington County,Penna.
re Estate matters
140 00
25 ·00
1 16
13 Russell Marino Register
Balance due on grant of
Letters
Filing inventory
20.00
9.00 29 00
1972
Mar.3 Sherman H.Siegel,Esquire
Professional services in connection
with claim against Reed Lear &Co.
May 19 Pittsburgh National Bank phone calls
Estate Business 12-14 at 12/16/71
200 00
1 16 611 32
Loss on Sale and Conversion of Assets
1970
Oct.271 Proceeds sale 100 shs.A M F Inc.,
Sold on 10/20/70
@ 25.25
Less expenses 51.69
Carrying Value
2,473.3]2,493.7~20 44
27 Proceeds sale 37 shs Equit~Corp.,
Sold on 10/20/70
@ 4.00
Less expenses 9.47
Carrying Value
27 Proceeds sale 500 shs~North
American Rockwell Corp.,Sold on
I 10/20/70
@ 16.75
Less expenses of 152.67
Carrying Value
138.5
150.3]
8,222.3.;
8,281.2~
11 78
58 92
Nov.23 Proceeds sale 2,500 Par Crane Co.Sub Deb.
Sere B Reg,7.00%,Due 7-1-1994,
Sold on 11/16/70 2,000 at $70.00
500 at $68.00
Less expenses 15.03 1,724.9~
Carrying Value 1,757.8
- 8 -
32.84
-.
BARNEY RESNICK
TR·2·A REV,9.621
------------------
1970
Nov.23 Proceeds sale 2,500 par
Deb.Series B.Reg.,
Sold on 11/16/70
@ 60.00
Less expenses 15.00
Carrying Value
Crane Co.Conv.Sub.
5.00%due 7/1/1994
1,485.00
1,757.81 272 81
23 Proceeds sale 200 shares American Cyanamid
Co.,Sold on 11/16/70
@ 30.125
Less expenses 93.25 5,931.75
Carrying Value 6,362.50 430 75
23 Proceeds sale 500 shares Anaconda Co.
I Sold on 11/16/70
@ 20.25
Less expenses of 176.46 9,948.54
Carrying Value 10,312.50 363 96
23 Proceeds sale 60 shares Atlantic Richfield
Co.,Sold on 11/16/70
@ 56.75
Less expenses 52.10 3,352.90
Carrying Value 3,558.75 205 85
23 Prooeeds sale 200 shares
Sold on 11/16/70
@ 9.50
Less expenses 53.04
Carrying Value
Avco Corp.,
1,846.96
2,300.00 453 04
1,045.21
1,275.00
23 Proceeds sale 200 shares Dynamics Corp.
of America,Sold on 11/16/70
@ 5.375
Less expenses 29.79
Carrying Value 229 79
23 Proceeds sa1e,sOO shares Dynamics
America,Sold on 11/16/70
@ 5.50
Less expenses 135.09
Carrying Value
Corp.of
4,264.91
5,100.00 835 09
Financial General
on 11/16/70
23 Proceeds sale 100 shares 'Eastern
Co.,Sold on 11/16/70
@ 13.125
Less expenses of 33.98
Carrying Value
23 Proceeds sale 100 shares
Bankshares Inc.,Sold
@ 10.875
Less expenses of 30.60
Carrying Value
Air Lines
'1,278.52
1,475~00
1,056.90
1,113.10
- 9 -
196 48
56 20
BARNEY RESNICK
TR-2-A REV.9-621
1970
Nov.23 Proceeds sale 20 shares Financial General
Bank,shares Inc.,
Sold on 11/16/70
I @ 10.75
Less expenses of 9.76 I
205.24 ICarryingValue222.62 17 38 I
I23Proceedssale500sharesGAFCorp.,
Sold on 11/16/70
@ 9.625
Less expenses of 110.75
4,701.75
Carrying Value 5,125.00 423 25 I
II23Proceedssale600sharesUnitedStatesStee
Corp.,Sold on 11/16/70
@ 29.75
Less expenses of 248.64 17,601.36
Carrying Value 19,012.50 1,411 14
24 Proceeds sale 1,000 shares Penn Central
Co.,Sold on 11/17/70
@ 6.00
Less expenses of 155.12
5,884.88
I Carrying Value 7,687.50 1,842.62 I
I
I
24 Proceeds sale 600 shares Penn Central Co.,
ISoldon11/17/70
@ 6.00
Less expenses of 57.08
3,542.92
Carrying Value 4,612.50 1,069 58
Dec.2 Proceeds sale $1 Par Atlantic Richfield Co.
Cum.,Conv.$2.80,Pfd.,'Sold on 11/24/7C
@ 46.375
Less expenses of 62.29
4,575.21
Carrying Value 4,587.5C .12 29
2 Proceeds sale 100 shares International Bank
Washington DC CL A,Sold on 11/24/70
@ 4.75
Less expenses of 13.01
461.99
Carrying Value 625.0C 163 01
2 Proceeds sale 14 shares International Bank
Washington DC CL A,Sold on 11/24/70
@ 4.75
Less expenses of 10.60 55.90
Carrying Value 87.5C 31.60
16 Proceeds sale 300 shares Alcan AluminiumLtc
Sold on 12/9/10
@ 22.00
Less expenses of 117.14
6,482.86
Carrying Value 6,487.50 4 64
-10 -
BARNEY RESNICK
TR-2-A REV,9-621
1971
Nov.5 Proceeds sale 900 shares American Metal
Climax Inc.,Sold on 1/28/71
@ 25.75
Less expenses of 347.39 22,827.61
Carrying Value 28,968.75 6,141 14
27,500.Face amount Installment Judgment
Note,dated 8/31/67,of Marvin Resnick
&Esther Resnick -4%interest -
balance due 19,500.00
25,000.Demand Note,dated 11/12/
68 of Edward Pal1ik &Sarah
Pallik -4%interest 25,000.00
25,000.Demand Note,dated
12/28/68,of Edward Pa11ik
&Sarah Pallik -4%interest 25,000.00
3,299.95 Demand Note,dated
11/30/71,of Marvin Resnick -
No interest 3,299.95
Cash -Paid,as follows:
12/14/71
9/22/72
90,000.00
4,985.92 94,985.92
167,785.87
17,733 153,448 55
Received in exchange for 150 shares
Barney Resnick Enterprises,Inc.,
Com.
Carrying Value 171,234.42---:.---+t----:-----i...--II
Preferred Debts
1970
Oct.21 Rabbi David J.Matzner
Honorarium 400 00
I
22 Stewart F.Barnhill Funeral Home
Funderal expenses 1,087 00
22 Neurological -Neurosurgical Associates
Nuerological consultation 25 00
22 John C.McGinnis Jr.M.D.
Hospital consultation 30 00
22 Mrs.H.L.Van Voorhis
Nursing services 175 00
22 Pauline Spangler
Nursing services 210 00
22 The Washington Hospital
Hospital expenses 259 08
22 Harry G.Benz,M.D.
Lumbar Spinal Puncture 20 00
-11 -
BARNEY RESNICK
TR-2-A REV.9-6~
1970
Oct.22 Dorothy B.Morrison
Nursing services 175 00
Nov.2 Beth Israel Congregation Cemetery
Cemetery expense 250 00
30 Sarah Pallik
Reimbusement for sympathy folders
envelopes,etc.purchased from
Commercial Press Co.58 76 2,689 84
778
10 03
Other Debts
West Penn Power Company
Service at 172 South Main Street
Property to September 17,1970
22 Washington East Washington
Joint Authority
Sewer service at 92 Horner Avenue
Property to August 10,1970
1970 I
Oct.22
22 Columbia Gas of Pennsylvania
Service at 92 Homer Avenue
Property to September 18,1970 9 21
22 Bell Telephone Company
Final bill,92 Homer Avenue 89 32
22 West Penn Power Company Service at
92 Homer Avenue Property to
September 23,1970 29 77
22 Boron Oil Company
Gasoline account 16 15
22 Harold F.Riggle
Electrical repairs 26 65
22 John P.Wege
Premium due September 2,1970 on
Homeowners Policy on 92 Homer Avenue
Property 299 00
22 John P.Wege
First installment premium fire
due 151 S.Main Street 181 00
22 John P.Wege
First installment premium due August 8,
1970 on Fire and exteded coverage
insurance on 151-159 South Main Street
Property 180 00
22 West Penn Power Company
Service at 151 South Main Street
Property to October 9,1970 9 17
-12 -
l _
--I
I
,
BARNEY RESNICK
TR-2-A REV.9-6
1970
Oct.22 Delmar Clarkin Tax Collector
Trinity Area School Tax for year
I
1970 on South Strabane Township
Property 459 27
22 Beth Israel Congregation
I Dues 87 50
,
23 Columbia Gas of Pennsylvania
Service at 151 South Main Street
Property to October 6,1970 7 92
30 Internal Revenue Service
Third Quarter Estimated I
Federal Income Tax Payment 1,000 00 I
Nov.25 Reynolds &Co.
Balance due on Broker's Account 1,890 81
1971
Apr.2 Internal Revenue Service
1970 Income Tax on Income
in respect of a decedent 204 10 4,508 67
Other Taxes
1970
Dec.10 Russell Marino Agent!
on account Transfer lnheritance
,Tax at 6%33,000.00
Less 5%prompt payment
discount 1,650.00 31,350 00
1971
Jan.19 Internal Revenue Service
Federal Income Tax on capital
gains for year 1970 2,278 00
Dec.10 Internal Revenue Service
Federal Estate Tax 84,175 97
13 Russell Marino Agent
Additional Pennsylvania Transfer
Inheritance Tax at 6%rate 6,000 00
1973
Mar.19 Internal Revenue -Federal Estate Tax
Assessed deficiency 6,132 21
Apr.2 Pennsylvania Department of Revenue
1972 Pennsylvania Fiduciary Income ,Tax 137 46 130,073 64
157,116 62
,Amount trasferred to Principal -Realty
I to pay expenses incurred for new building
151 South Main Street,Washington County,
Pa.7,672 04
I 164,788 66
-13 -
TR-2-A REV.9~6
-------------------------...1
BARNEY RESNICK
SCHEDULE B
INCOME -PERSONALTY
RECEIPTS
Dividends
A1can Aluminium Ltd.
300 shares Paid 12/18/70
American Metal Climax,Inc.,Com.
900 shares,12/1/70 to 9/1/71
I American Standard Inc.,Com.
1,000 shares,12/15/70 to 6/25/73
American Telephone &Telegraph Co.,Com.
100 shares 1/4/71 to 7/2/73
Atlantic Richfield Co.,Com.
60 shares Pd.12/15/70
Atlantic Richfield Co.2.80 Cum.Conv.Pfd.
100 shares Pd.1/5/71
I Certain -Teed Products Co.,Com.
200 shares 1/4/71to 6/27/72
Exxon Corp.,Com.(formerly Standard Oil
Co.,New Jersey)
104 shares 12/10/70 to 6/11/73
Financial General Bank Shares Inc.,Com.
126 shares Pd.11/16/70
6 shares 2/1/71 to 11/2/71
Ford Motor Co.,Com.
300 shares 12/1/70 to 6/1/73
GAF Corp.,Com.
500 shares Pd.11/20/70
General Motors Corp.,Com.
50 shares 12/10/70 to 6/11/73
International Bank,Washington,D.C.
Class A.,Com.
114 shares Pd.1/5/71
Kraftco Corp.,Com.
100 shares 12/10/70 to 6/11/73
McGraw -Edison Co.,Com.
1,300 shares 12/15/70 to 6/12/73
G.C.Murphy Co.,Com.
100 shares 12/1/70 to 12/1/71
-14 -
I
I
I
90 00
1,260 00
I
1,425 00 I
735 00
30 00 i
70 00
280 00
1,097 20
7 56
1 44
2,152 50
50 00
537 50
14 25
477 70
5,102 50
150 00
BARNEY RESNICK
TR-2-A REV,9-62
Phillips Petroleum Co.,Com.'I
600 shares 12/1/70 to 6/1/73 2,145 00
Barney Resnick Enterprises,Inc.,Com.
I150sharesPd.3/8/71 2,400 00
Reynolds Metals Co.,Com.I
433 shares 12/24/70 to 7/2/73 768 59
I United States Steel Corp.,Com.
600 shares Pd.12/10/70 360 00
!Westinghouse Electric Corp.,Com.
100 shares 12/1/70 to 6/1/73 509 40 19,663 64
I
I
Interest -Bonds I
Crane Co.,Sub.Deb.Series B Reg.7%
2,500.9/10/70 to 11/23/70 35 48
Crane Co.Conv.Sub.Deb.Series B Reg.5%
2,500.9/10/70 to 11/23/70 25 35 60 83:
Interest -Short Term Investments
Ford Motor Credit Co.Short Term Loan
10,000.1/26/71 to 9/14/71 323 98
9,000.9/14/71 to 9/16/71 2 82
8,000.9/16/71 to 9/30/71 17 62
Ford Motor Credit Co.Demand Loan
6,000.1/17/73 to 3/19/73 63 59
I
General Motors Acceptance Corp.,Short
Term Loan
10,000.9/30/71 to 10/4/71 6 28
8,000.10/4/71 to 11/16/71 50 44
I 6,000.11/16/71 to 12/30/71 35 37
I 6,000.1/4/72/to 3/14/72 47 64 547 74
Royalties
1/32 interest in Keffner #2 Well Gas
for 11/71 14 00
Miscellaneous
Barney Fesnick Enterprises Inc.
Proceeds sale sink &cabinet
4/13/73 10 00
20,296 21
Amount transferred from Income -Realty 18,000 00
38,296 21
-15 -
BARNEY RESNICK
TR·2-A REV.9-6~
DISBURSEMENTS
Washington County Personal Property Tax
1971 to 1973 incl.-Pd.7/13/71 to
6/27/73 2,737 61
Pennsylvania Department of Revenue
1971 &1972 Pennsylvania Fiduciary
Income Tax -Pd.2/17/72 &4/2/73 79 70
1970
Dec.18 Canadian -Non-resident tax withheld
from Alcan Aluminium,Ltd.,Com.9 00
1971
Apr.2 Internal Revenue Service -
1970 Income Tax on accumulated income 453 02
I
Pittsburgh National Bank -
10 1Executor's compensation 1,217 77 4,497
I
.
II
I,
-16 -
BARNEY RESNICK
TR-2-A REV.9-6
SCHEDULE C
PRINCIPAL -REALTY
RECEIPTS
1971
Dec.10 Inventory filed 63,500 00
1972
Aug.
Conversion of Assets Without Gain or Loss
17 Increase in carrying value of property
situate 151 South Main Street and 10
West Strawberry Avenue,Washington,Co.,
I Pennsylvania by reason of expenses for
new building addition to cleaning plant,
as follows:
460.50
lt687.50
204.08
206.70
Marvin Resnick -
Reimbursement for expenses paid
as follows:
Sharon Metal Products Co.
on account
J &E.Contractors &Builders
on account
Owen Sanitation
Pyramid Oil Co.
2,558.78
Sharon Metal Products Co.
Balance~due 4,144.50
J &E Contractors &Builders
Balance due 492.50
Jack Sulitz
Wiring 476.26
1,672.04
Cash disbursed to pay expenses 7,672.04 o 00
63,500 00
Amount transferred from Principal -
Personalty to pay expenses incurred for
new building addition 151 South Main
Street,Washington.County,Penna.7,672 04
71,172 04
DISBURSEMENTS
None o 00
-17 -
TR-2-A REV.9-62
BARNEY RESNICK
SCHEDULE D
INCOME -REALTY
RECEIPTS
151-59 South Main Street &10 West
Strawberry Avenue,Washington County,
Penna.
Rents
Marvin Resnick Dry Cleaning
Plant
Oct.,1970 to Aug.,1972,
23 mos.at 550.00
Sept.,1972 to July,
1973,Incl.
11 mos.at 712.20
Shop &Cleaning
inclusive
12,650.00
7,834.20 20,484 20
Charles &Helen Woodburn~
Oct.,1970 to Mar.,1973,incl.
30 mos.at 50.00
Kay Miller
Sept.15,1970 to Apr.,1971,incl.
7~mos.at 38.50
Barbara Hall
Oct.,1970 to Jan.,1971,incl.
4 mos.at 45.00
Sherman o.Hanna
Oct.,1970 to July,1973,incl.
34 mos.at 50.00
James Hutter
Sept.15,1970 to July,1973 incl.
34~mos.at 25.00
D.Marino &P.Tatano
Oct.,1970 to Mar.,1971,incl.
6 mos.at 200.00
Wm.McKee
Oct.,1970 to Nov.,1972,incl.
26 mos.at 40.00
AVCO Financial Services Consumer Discount
Co.
Apr.,1971 to July,1973,incl.
28 mos.at 250.00 7,000.00
Deduct from Aug.,1972
for parking 12.00
-18 -
1,500
288
180
1,700
862
1,200
1,040
6,988
00
75
00
00
50
00
00
00 34,243 45
BARNEY RESNICK
TR-2-A REV,9-6~
Miscellaneous
The Ohio Casualty Insurance Co.-
Full payment of any and all claims on
account of Plate Galss loss -
Pd.4/17/73 60 04
I 34,303 49
I
I
I
I
!
I
I
-19 -
TR·2·A REV,9·62
BARNEY RESNICK
DISBURSEMENTS
151-59 South Main Street &10 West
Strawberrry Avenue,Washington County,
Penna.
Taxes &Expenses
City Taxes -1971 to 1973,incl.Pd.
4/23/71 to 4/30/73
School Taxes -1971 &1972 -Pd.8/27/71
&8/30/72
County Taxes -1971 to 1973,incl.Pd.
6/17/71 to 6/28/73
Insurance premiums,as follows:
Plate Glass 4/19/71 to 4/19/74 -
Pd.4/16/71 to 4/19/73
Fire -Policy 3241449 -2nd &3rd
installments 8/8/71 to 8/8/72
Pd.8/4/71 and 8/2/72
Fire -Policy 5796637 -9/7/71 to
9/7/73 -Pd.9/2/71 and 9/7/72
Public Liability -4/19/71 to
4/19/74 -Pd.4/16/71 to 4/19/73
Multi -Peril -3rd installment
8/1/72 to 8/1/73 -Pd.1/2/73
Columbia Gas of Pennsylvania
Service -Pd.11/19/70 to 7/17/73
West Penn Power Company
Service -Pd.11/19/70 to 7/23/73
McVehi1 Plumbing,Heating &Supply Co.
Repairs -Pd.12/21/70 to 4/5/73
Selway Termite Co.-
Services -Pd.4/7/70
Anderson Auto Glass Service -
Repairs to glass door -
Pd.6/28/71 to 4/2/73
C.P.Phillips
Services Pd.4/27/72
Loren W.Carl Co.-
5%corom.on 9,000.- 3 yr.lease -
AVCO Financial Services
Consumer Discount Co.-Pd.5/19/71
Marvin Resnick -share of compensation
Pd.10/29/71
Sarah Pa11ik -
Share of compensation
-20 -
3,433 92
2,209 00
1,090 89
102 00
360 00
362 00
353 00
281 00
139 18
185 43
73 21
15 00
70 64
43 11
450 00
156 82
924 74
BARNEY RESNICK
TR-2·A REV,9·62
IPittsburghNationalBank-
Share of Executors'compensation 1,112 91 11,362 85
Amount transferred to Income -Personalty 18,000 00 I
29,362 85 i
I
--.
I
I
I I
I
-21 -
BARNEY RESNICK
EXHIBIT NO.1
Payments on account of Distributive Shares
PRINCIPAL -PERSONALTY
Per terms of Will
Article Second
TO:Bertha Resnick
1962 Model Cadillac Sedan
de Ville -Delivered 2/9/71
Article Third
A -TO:Jewish Home &Hospital for
Aged at Pittsburgh,Pittsburgh,
Penna.
Cash -Paid 9/10/71
B -TO:Beth Israel Congregation,
Washington,Penna.
Cash -Paid 9/13/71
Article Fourth
TO:Pittsburgh National Bank,
Sarah Pallick &Ruth Friedman,
Trustees U/W Barney Resnick for
Bertha Resnick -Marital Trust
#80820-8
1,000 00
500 00
250 00
1,500 00
Advance distribution
10/26/70
12/18/70
11/8/71
3/17/72
INCOME -PERSONALTY
as follows:
25,500.00
31,000.00
25,000.00
9,000.00 90,500 00
92,250 00
TO:Bertha Resnick -
Cash -Paid 11/30/70 to 5/18/73
-22 -
32,000 00
J.
t:eerver -Report~r
WASHINGTON,p'ENNSY.LVANIA
PROOF OF PUBLICATION •f
7021l·T~'.''\'
:x~cUTbRS'NOT".~j lL;tate of BAnNEY P ~·!;,.'iICK,de·ceased late of I'outh Stlaha!',"Town'
t,hiP,Washin!'t~n COllr ty.Pt..ma.
LETTlj;RS 'r','t"m""Ul'"u!">n theaho>.estat~h"vil'l!heen "ranted
Ito the und-'111"~d..·~",herebygh"~,tt to th,.e 1;.;.•.I~"d I ""~J'~to to
i1P""l'n'imU"leCl1tc'",'rr~ttnd t""
~th(J:"ie tb...~·ln~ctai,-."'1.1:l .....~d'~.4
Iprf"ent th,,'"..'0'.,nt.Sat~ll p,.j'"'-,."Pa"
Ijc-'I.t'l\-:p"t;:.·
urf ,N.'<)"""cutors
•.-o.t,.11
•VI,•."inglo~~~~!I~::~~~~.,~n=
,;
•',In
zorn'q.-~,.~r'al~aCj:~.-
1018 ._+dmgitts'~h.Penna.15219
,Attorr""ys
In compliance with the Newspaper Advertising Act of 16 May,1929,
P.L.1784,as amended.
Commonwealth of Pennsylvania,County of Washington,SS:........•...
Personally appeared before me,a Notary Public in and for said County
and State,~J.~m~.~s..!.kY.9.~.L ,who being duly s,worn
according to law,deposes .and says that he is the ..Ex.~Vi.ce""P.re.s.•..
of the Observer Publishing Company,a Pennsylvania corporation,and its
agent in this behalf;that the said Company is the owner and publisher of
the Observer-Reporter,succ'essor to The Washington Observer,established
Septembe,r 18,1871,and The Washington Reporter,established August 15,
1808,a daily newspaper of general circulation,printed and published and
having its place of business at Washington,Washington County,Pennsyl·
vania,where it or its predecessors have been established and publisrued
continuously for more than six months prior to the publication of the notice
hereto attached;that the printed notice or advertisement hereto attached
is a copy of an official advertisement,official notice,legal notice or legal
adve-rtis·ement,exactly as printed or published in the Obs'erver·Reporter in
its regular editions on the following date or dates;.
..............................Oc.t.ob.e.I l.3..,2.O'and 21..,19.7.Q .
that neithe'r true affiant nor the Observer Publishing Company is interes.ted
in the subject matter of said notice or advertising an7:tt all of the allega-
tions of this affidavit as t):thtime,place ae?c,ter of publication
are true.~
........(l=-~.A 4--d ..:...,'-..~1/r--L'\../.'-.,
Swom to and ,"b'Y;;::;;;27t!~/
-........mARGARET M.BRADlEY.NOTARY PUBtr~';;r
WASHINC1ON.V.A3HI,':G i ON CUUI'HY
MY Cor,iMISSION EXPIRES MAY 6,1972
IA ."~
Washington CoUlly Reports·
=e5"seu=FTF'M'PRN=S'FREE'F=
Washington,Pennsylvania
(PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION)
PROOF OF PUBLICATION
In compliance with the Newspaper Advertising Act of May 16,1929,P.L.
1784 Sec.3,paragraphs (3)and (25).
COUNTY OF WASHINGTON )
STATE 01'PENNSYLVANIA (SS.
Personally appeared before me,a Notary Public in and for said County and
Commonwealth,CHARLES C.KELLER,who,being duly sworn,deposes and
says:that he is the Editor of the WASHINGTON COUNTY REPORTS,the
official legal periodical for said Washington County,published weekly having its
place of business at Washington,Washington County,Pennsylvania,and is act-
ing as its agent in this behalf;that the said WASHINGTON COL'NTY
REPORTS was established on March 31,1920,and was designated as the official
legal publication for Washington County,Pennsylvania,by order of the several
courts of said County,dated November 11,1920;that the printed notice or adver-
tisement attached hereto is a copy of a notice or advertisement,exactly as printed
or published,which appeared in the said legal periodical in its regular issues on the
following dates:
..._..Q~lQ.g~.r...J.5."~.~."?.9..,....l.9.1JL .
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 thacall of the allegations of
this affidavit as to the time,plaee anq character of the publication.-afe/ttue.j I),.'f:11 (I,;,"'"0 .I'(,...
;,~1'......~(r;'".~/;('//"l ~~;:L;:~:;=,.",,.~.:::..(:~..:::..__..r .Editor
Sworn to and subscribed before me this ,..
.2.?:th day oL.O'c.tab.er ,1961..7..0.
-..L.4.~._~_013 //~
Estatellces
The ter of
testame ary or 0 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 t:hem
for settlement to the Executors or Admin-
istrators or their Attorneys.
•• • • •• • ••••• •• • ••
RESNICK,BARNEY,Dec'd.
Late of South Strabane TownshipWashingtonCounty,Penna.'
Executors:Sarah PaHik,a/k/a
Sarah Pallick,Ruth Friedman andPittsburghNationalBank6SouthMainStreet,Washington,Penna.
15301Attorneys:Goldfarb &Goldfarb.Court Square Arcade,WashingtonPenna.15301;Leonard'Boreman'
Baskin,Boreman,Sachs,Gondelman
&Craig.1018 Frick BuHding,Pitts-burgh,Penna.15219'_-..-
CO~O~EALTH OF PENNSYLVANIA
COUNTY OF WASHINGTON SS
,;OS,,;PH ':;'.L':::':::,Assistant Trust effieerof Pittsbur.gh..
National Bank,the within named accountant,Veing dUly sworn according to law,
deposes and says that the foregoing account as stated is true and correct as he
verily believes.
'i'lASH.I:-icrTO:'l C01J:i7Y:SS
PITTSBU ROH ~A ':'IO~iAL 3Al<K
\
By . ,
Assi~~an~Trust Officer
I do certify that I have ~iven legal notice
to all persons concerned of the filinF of the
within account in the manner prescribed by
Statute and Rule of Court,as evidenced by
proofs thereof filed to No.r~__~~__~__~
W.itness my hand and official seal this
day of ..,I ::.97 3
")
Re p:i s t er 0 f''tl i 11 s
\
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0::;"",0 .-CIS QJ r-u (\;0 0 .('j
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J
.
IN THE COURT OF COMMON'PLEAS OF WASHINGTON COUNTY,PA.
ORPHANS'COURT DNISION
J
INRE:
ESTATE OF
BARNEY RESNICK,
Deceas ed.
(
")':,
(
)"
(
)
(
No.63-70-957
0(
z0(>~>-l/lZZIII
Q,
~BEFORE:I-Cl
Z
Xl/l0(
~
...=~APPEARANCES:
I-~o
~0(
u
o:>.,
~TIME:,..
N
HEARING ON AUDIT
THE HONORABLE PAUL A.SIMMONS,JUDGE of
the said Court.
GOLDFARB &GOLDFARB,Esqs.,of Washington,Pa ,
representing the Accountants.
Tuesday,September 11,1973,at 10:00 A.M.,EDST
uin:III
l-n:oQ,
III~THE COURT:-The next estate is the estate of Barney Resnick
n::>o
U MR.GOLDFARB:If the Court please,I believe there is a letter
~0(
U~from the Pittsburgh National Bank,requesting that be continued
o
to the next aU,dit term.I
THE COURT:
MR.GOLDFARB:
THE COURT:
Would you please make a motion to that effect?
I so move.your Honor.
It's granted.I think we ought to announce this.
Would you announce the estate of Barney Resnicl<..please?
MR.ZERMANI:Your Honor.I received no response.
.,
(7
~'\')
J~
THE COURT:Is 0anybody in the Courtroom interest ed in
the es tate of Barney Resnick?•c
RESPONSE)(NO,
I
the said matter is continued .
•
As indicated,THE COURT:-(A UDIT CONTINUED)
<0
z<>..J>-UIZ
ZIIIII.
i0l-e>z
:rUI<~,,.,:
U
II:•I-UIe0
..J<I
U0:J..,
:t.."N
ui
II:III
l-I hereby certify that the proceedings and evidence areII:0II.IIIII:~contained fUlly and accurately in the notes taken by me on the hearing of th
--!:J0,40 ~above cause.and that this copy is a correct transcript of the same.c(~~-L...~I ~I .1
/4 Uvii:LL0 0riC tal 'tenographer ._---eI The foregoing record~the proceedings upon the hearingI
of the above cause is h_reby approved and directed to bt:filed.
By the Court..~-I.J.I
!l -
)
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PA.
ORPHANSI COURT DIVISION
BARNEY RESNICK,
HEARING ON AUDIT
THE HONORABLE PAUL A.SIMMONS,JUDGE of the
said Court.
NO.63-70-957
(
)
(
)
(
)
(
GOLDFARB &GOLDFARB,Esqs.,of Washington,Pa ,
representing the Accountants.
INRE:
Estate of
zol-e>z
~BEFORE:<~
..=~
0::I-l/l
o~APPEARANCES:
u
o
:l..,
J:l-I'N
~z
<Deceased.~
)-l/lZZ
IdD.
!'
I
Mr.Howard Goldfarb.,'
~TIME:
IdI-0::oD.Id0::
l-ll:5 THE COURT:u
.J<u
ii:II.o
MR.GOLDFARB:
Tuesday,December 11,1973,at 10:00 A.M.,EST
The next case is the estate of Barney Resnic .
If the Court please,I have here the Audit Pet tion
and everything is:attached with the exception of a supplement
to the First and Final Account,which the executor expects to have
in the hands of the Court by the end of this week.The reason for
the delay was caused by the delay in liquidating certain stocks in
order to raise cash to make some final disbursements.But that h~s,
2
(AUDIT CLOSED)
The audit of this acc ount is ordered closed,
Your Honor,I received no response.
Please announce the estate of Barney Resnick
(NO RESPONSE)
Is anyone in the Courtroom interested in the
The foregoing record of the proceedings upon the hearing of the
I hereby certify that the proceedings and evidence are contained
together with this,the estate will be ready for distribution.
in fact,now been received.It was being typed up yesterday and
estate of Barney Resnick?
other complications in this estate.And when that is l1anded in,
it will be in the hands of th~Court in a few 'days.There are no
subj ect to receiving the papers indicated by Mr.Goldfarb.
cause,and that this copy is a correct transcript of the same.
MR.ZERMANI:
'(Court Crier)
THE COURT:
fully and accurately in the notes taken by me on the hearing of the above
THE COURT:
THE COURT:
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above cause is hereby approved and directed to be filed.
By the Court,
,
TR-2 REV..9-62
."
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS r COURT DIVISION
ESTATE OF BARNEY RESNICK,DECEASED
SUPPLEMENT TO FIRST AND FINAL ACCOUNT OF
PllTSBURGH NRTIONRL BRNH
RUTH FRIEDMAN AND HAROLD FRIEDMAN,
EXECUTORS
#80819-3 DECEMBER 7,1973
PITTSBURGH,PA.
SUMMARY-------
SCHEDULE A
PRINCIPAL -PERSONALTY
Receipts Page 4 &5 669,787 30
Disbursements Page 6 &7 229.299 40
Balance 440,487 90
SCHEDULE B
INCOME -PERSONALTY
Receipts Page 8 &9 66,399 55
Disbursements Page 10 6.259 83
Balance 60,139 72
SCHEDULE C
PRINCIPAL -REALTY
Receipts Page 11 71,172 04
Disbursements Page 11 0 00
Balance 71,172 04
SCHEDULE D II
INCOME -REALTY I
Receipts Page 11 38,452 29
Disbursements Page 12 38.452 29
Balance 00 00
NET BALANCE 571.799 66
'---------.-
BARNEY RESNICK
J
-------------
TR-2-A REV.9-621
THE BALANCE CONSISTS OF THE FOLLOWING:
PRINCIPAL -PERSONALTY
Bonds I
I Distributed -See Exhibit No.1
00 Ipage13ofSupplement904
Stocks
Distributed -See Exhibit No.1
page 13 of this Supplement 125,508 63
I American Telephone and Telegraph Co.I
I100sharesCommon4,737 50
Eastern Gas and Fuel Associates
3,006 shares Common 85,918 57
Exxon Corp.
6,792104sharesCommon 50
Ford Motor Co.
I 150 shares Common 7,378 13
I
General Motors Corp.
3,58150sharesCommon 25
Kraftco Corp.
100 shares Common 3,775 00
McGraw Edison Co.I
650 shares Common 19,540 62
Phillips Petroleum Co.
8,456 265,688 45300sharesCommon25
NOTES:Distributed -See Exhibit No.1
page -13 of this Supplement 72,799 95
Miscellaneous
Distributed -See Exhibit No.1
page 22 of First and Final Account
and page 13 of this Supplement 293 00
339,685 40 I
Cash
Distributed -See Exhibit No.1
page 22 of First and Final Account
60andpage13ofthisSupplement92,000
On hand 8,801 90 100,802 50
440,487 90
-2-
BARNEY RESNICK
.'
TR-2-A REV,9-62
INCOME -PERSONALTY
Stocks
Eastern Gas and Fuel Associates I672sharesCommon19,287 63
ICash
Distributed -See Exhibit No.1,
page 22 of First and Final Account
and page 13 of this Supplement
38,000.00
60,139Onhand2,852.09 40,852 09 72
I
I
I
PRINCIPAL -REALTY
DistrDruted -See Exhibit No.2,
page 1 of this Supplement 35,586 02
On hand -1/2 interest property
situate 151 South Main Street
and 10 West Strawberry Ave.,
35,586 04WashingtonCounty,PA 02 71,172
=:571,79Q 66
,
-3-
.'
BARNEY RESNICK
TR-2-A REV.9-62
SCHEDULE A
PRINCIPAL -PERSONALTY
I
RECEIPTS
IPerFirstandFinalAccountfiled678,695 11
Adjustment in carrying value of the
following securities to market value
as of 11/12/73 for the purpose of
funding the Marital Trust
I
IIncreaseI
300 shares Phillips Petroleum
Co.Common 11 ..343.75
Decrease
2,823 shares Eastern Gas and
12,936.00FuelAssociates,Common
150 shares Ford Motor Co.
Common 346.87
I 650 shares McGraW-Edison
Co.Common 3,046.88
433 shares Reynolds Metals
4,140.56Co.Common
200 shares Westinghouse
Electric Corp.Common 381.25
20,851.56
Net decrease 8.907 81 669,787 30
Assets Purchased
General Electric Co.,Demand
Notes,as follows:I11/13/73 32,000.00 I
I
11/21/73 &~,.OOO~Q~
Sale of Assets Without Gain or Loss
1973
Nov.28 Proceeds sale 32,000.General
Electric Co.,Demand Note
at 100.32,000.00
Carrying value 32,000.00 0 00 I
I
-4-
II
BARNEY RESNICK
--_._--------------
.>
TR-2-A REV.9-62
30 Proceeds sale 28,000.General
Electric Co.,Demand Note
I at 100.28,000.00
Carrying value 28,000.00 °00 0 00
I 669.787 :10
I
I
I
.
-5-
BARNEY RESNICK
TR-2-A REV.9-62
DISBURSEMENTS
Per First and Final Account filed 164,788 66
Administrative Expenses
11973
Aug.6 Russell Marino,Register of Wills -
Fee for filing First and yinal Account 48 00
I Oct.3 Howard E.Goldfarb,Esquire -Legal service
re removal of Sarah Pallik as Co-
Executrix 100 00
I
91
INov.Ruth R.Friedman ICO-Executrix's Compensation 500 00
Travel and miscellaneous expenses
re Estate administration 500 00
21 Certificate fee for 1,000 shares American
Standard Inc.,Common 8 00
27 Postage and insurance charges re sale I
of 1,431 shares Eastern Gas and Fuel
I
Association 3 11
IDec.31 Russell Marino,Register of Wills Ioneshortcertificate100,
I,
Amount reserved to pay cost of filing 40ScheduleBportionofDecree.00 I
5 Goldfarb and Goldfarb -
Attorney's fee 5,000 00
7 Pittsburgh National Bank -
CO-Executor's Compensation 26!400 00 32,600 11
Loss on Sale of Assets
1973 I
Nov.7 Net proceeds sale 1,431 shares Eastern I
Gas and Fuel Associates Common,as
follows:
31 at 24.375 and 1,400 at 24.50
Less expenses of 496.45 34,559.08 2,114Carryingvalue36!673.43 35
Dec.7 Net proceeds sale 1,000.shares
American Standard Inc.,
Common at 11-3/8 Less
expenses of 231.03 11,143.97
Carrying value 36 .562 .50~25.418 53 27,532 88
-6-
BARNEY RESNICK
TR-2-A REV.9-621
Other Debts
1973
Nov.15 1968,1969 and 1970 Washington County
Personal Property Tax 4,260 17
Transferred to Income-Personalty
the following stock dividends
credited to principal per First
and Final Account -deemed to be
income:
672 shares Eastern Gas and Fuel
I
Associates 0 00 I
Cash in lien of 1-14/100 shares IEasternGasandFuelAssociates3729Proceedssale6sharesFinancial
General Bankshares Inc.
Sold 11/9/71 at 14/75 80 29 117 58
229.299 40
.
-7-
I
I
·
BARNEY RESNICK
TR-2-A REV.9-62
SCHEDULE B
INCOME -PERSONALTY
RECEIPTS
Per First &Final Account Filed 38,296 21 I
I
Dividends
American Standard Inc Common
1,000 shares Paid 9/24/73 125 00
I
American Telephone &Telegraph Co.Common I100sharesPaid10/1/73 70 00 I
Exxon Corporation Common
104 shares Paid 9/10/73 114 40
Ford Motor Co.,Common
300 shares Paid 9/4/73 300 00
150 shares Paid 12/3/73 120 00 I
General Motors Corp.,Common I50sharesPaid9/10/'73 42 50
Kraftco Corp.,Common
100 shares Paid 9/10/73 \~"44 20..
McGraw Edison Co.,Common
1,300 shares Paid 9/12/73 487 50
\
IPhillipsPetroleumCo.,Common I600sharesPaid9/4/73 195 00
300 shares Paid 12/1/73 97 50
Reynolds Metals Co.,Common
433 shares Paid 10/1/73 43 30
Westinghouse Electric Corp.,Common
200 shares Paid 9/4/73 48 60 1,688 00
Interest -Short Term Investments
General Electric Co.Demand Note
32,000 11/13/73 to 11/21/73 61 68
28,000 11/21/73 to 11/30/73 58 85 120 53
Royalties
1/32 working interest in Keefer Well #2
Gas 1/1/73 to 9/30/73 15 34
I
-8-
BARNEY RESNICK
TR-2-A REV.9-6
DISBURSEMENTS
Per First and Final Account Filed 4,497 10
1973July 30 Fee for preparation and filing of 1972
Penna.Fiduciary Income tax return 20 00
I Aug.20 Internal Revenue Service
I Interest on Federal Estate Tax deficiency 468 99
Pittsburgh National Bank
Executors Compensation 1.273 74 1,762 73
6,259 83
I
I
I
I
I
-10-
-----------------------------------------------
BARNEY RESNICK
TR-2-A REV.9-62
SCHEDULE C
PRINCIPAL -REALTY
RECEIPTS
Per First and Final Account Filed 71,172 04
DISBURSEMENTS
Per First and Final Account Filed 0 00
SCHEDULE D
IINCOME-REALTY I
RECEIPTS
Per First and Final Account Filed 34,303 49
151-59 South Main Street and 10 West
Strawberry Ave.,Washington County,Penna.
Rents
Marvin Resnick Dry Cleaning Shop &Cleaning
Plant
August to November 1973 - 4 months'@ 7122 2,848 80
Sherman O.Hanna
August to November 19734months@50.00 200 00
James Hutter
August to November 1973
4 months @ 25.00 100 00
AVCO Financial Services Consumer Discount
Co.August to November 19734months@250.00 1.000100 4.148 80
I 38,452 29
I
-11-
----------------------------------------------,
BARNEY RESNICK
I
TR-2-A REV,9-621
DISBURSEMENTS
Per First and Final Account filed 29,362 85
151-59 South Main Street,10 West Straw-
berry Ave.,Washington County,Penna.
Taxes-and Expenses
Columbia Gas of Pennsylvania
Service Paid 8/16/73 to 11/5/73 15 92
West Penn Power Co.
Service Paid 9/5/73 to 11/9/73 58 25
I
Insurance premiums as follows:IFirePolicyNo.OCF3725769 -1st Iinstallment-8/8/73 to 8/8/74
Paid 8/10/73 176 00Liability8/1/73 to 8/1/74
Paid 8/10/73 394 00
Fire Policy No.FDP3455459 -1st
installment 9/7/73 to 9/7/74
Paid 9/7/73 176 00
1973 Washington School Tax -Paid 8/14/73 1,125 34
Pittsburgh National Bank
I
Executors compensation 269 67 2,215 18
Amount transferred to Income Personalty 6.874 26
38,452 29
-12-
1-
,.
BARNEY RESNICK
TR-2-A REV.9-62
EXHIBIT NO.1
PRINCIPAL -PERSONALTY
Per First and Final Account Filed 92,250 00
TO:Pittsburgh National Bank Ruth
I
Friedman &Harold Friedman Trustees Under
Will Barney Resnick for Bertha Resnick
Marital Trust #80820-8
Advance distribution as follows:
Stocks
2,823 shares Eastern Gas &Fuel ,
Associates Common 67,752 00
150 shares Ford Motor Co.,Common 7,031 25 I
650 shares McGraw Edison Co.,Common 16,493 75 I I300sharesPhillipsPetroleumCo.,Common 20,400 00 I I
433 shares Reynolds Metals Co.,Common 7,631 63200sharesWestinghouseElectrrcCorp.,Co~on 6.200 00 125,508 63
Bonds
State of Israel 12 Yr.Dollar Savs.0.00%
as follows:
1300.3rd Dev.Issue Reg.Due 6/1/78 348 00
300.3rd Dev.Issue Reg.due 5/1/79 336 00
200.4th Dev.Issue Reg.due 12/1/79 220 00 904 00
Notes
Installment Judgment Note dated 8/31/67
of Marvin Resnick &Esther Resnick
4%interest
$27,000 face amount -Balance due 19,500 00
Demand Note dated 11/12/68 of Edward
Pallick &Sarah Pallick 4%interest 25,000 00
Demand Note dated 12/28/68 of Edward
Pallick &Sarah Pallick 4%interest 25,000 00
Demand Note dated 11/30/71 of Marvin
IResnick-no interest ~3 ,299 95 72,799 95
I
Miscellaneous1/32 working interest in Keefer Well #2
Oil &Gas Lease Roane Co·.W·.Va 43 00
291,505 58Cash60
291,506 18
.INCOME -PERSONALTY
Per First &Final Account Filed 32,000 00
TO:Bertha Resnick
Cash -Paid 8/9/73 &11/19/73 ·6.000 00
35,000 00
-13-
I ----------.i,
,..
~,.'.'
BARNEY RESNICK
TR-2-A REV.9-62
I-EXHIBIT NO.2
PRINCIPAL -REALTY
TO:Pittsburgh National Bank,Ruth
Friedman &Harold Friedman Trustees Under
IWill,Barney Resnick for Bertha Resnick
Marital Trust #80820-8
112 interest property situate 151 South
Main Street andJ.IO West Strawberry Ave.,
35,586WashingtonCounty,Penna.02--
I
I
I
-14-
TR-2-A REV,9-62
-:.-~..
BARNEY RESNICK
SCHEDULE OF DISTRIBUTION
TO:Pittsburgh National Bank,Ruth
Friedman &Harold Friedman Trustees
Under Will,Barney Resnick for Bertha
Resnick Marital Trust #80820-8
Principal -Personalty
Amount of marital deduction as calculated
per Schedule M of Federal Estate Tax
return
Advance distribution per Exhibit No.1,
page 22 of First &~inal Account and
'page 13 of Supplement
Principal Realty
Advance distribution per Exhibit No.2
page 14 of Supplement
289,756 18
35.586 02
325,342 20
Income -Personalty
Investments
672 shares Eastern
Common
Cash
Gas &Fuel Associates
19,287.63
2,852.09 22.139 72 347,481 92
MCD
TO:Pittsburgh National Bank Ruth
Friedman and Harold Friedman
Trustees under Will Barney Resnick for
Bertha Resnick -Residuary Trust
Principal -Personalty
Stocks
100 shares American Telephone &Telegraph
Co.,Common
3,006 shares Eastern Gas &Fuel Associates
Common
104 shares Exxon Corp.,Common
150 shares Ford Motor Co.,Common
50 shares General Motors Corp.,Common
100 shares Kraftco Corp.,Common
650 shares McGraw Edison Co.,Common
300 shares Phillips Petroleum Co Common
Cash -Subject to balance Pennsylvania
Inheritance Tax
Principal Realty
1/2 interest property situate 151 South
Main Street and 10 West Strawberry Ave
Washington County,Penna.
-15-
4,737 50
85,918 57
'9,792 50'
7,378 13
3,581 25
3,775 00
19,540 62
8.456 25
l40,1791()2
8.801 !90
148,981 72
35.586 02 184.567 74
532,049 66
.....•i
REAL ESTATE TO BE CERTIFIED TO THE RECORDER OF DEEDS OF WASHINGTON COUNTY
To:Pittsburgh National Bank,Ruth Friedman and Harold Friedman,Tru~tees
under the will of Barney Resnick for Bertha Resnick,Marital Trust;and to
Pittsburgh National Bank,Ruth Friedman and Harold Friedman,Trustees under
the Will of Barney Resnick for Bertha Resnick,Residuary Trust;each a
1/2 undivided interest as tenants in common:
ALL that certain lot of ground situate on the Southwest Corner
of Main Street and Strawberry Alley in the First Ward of the City of
Washington,County of Washington;and Commonwealth of Pennsylvania,bounded
and described as follows,viz:
On the North by Strawberry Alley,on the East by Main Street,
on the South by property of Mrs.Henderson,on the West by a ten-foot
alley,and fronting on said Main Street fifty (50)feet,more or less,
and extending back therefrom along the South Line of said Strawberry Alley
of uniform width a distance of Two Hundred and Thirty (230)feet,more or
less,to a ten-foot private alley,with the right of ingress and egress
over the said ten-foot alley.Having erected thereon a three story brick
building with two one-story additions,a one story brick building and a
one story metal building.
BEING the same property of which Barney Resnick died seized•.
The said Barney Resnick died on September 10,1970 having
first made his Last Will and Testament which was duly probated in the
Office of the Register of Wills,Washington County,Pennsylvania,on
September 29,1970 at No.63 -70 -957.
$71,172.04
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SUPPLEMENTAL '
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
J
RESIDENT DECEDENT COUNTY OF __w_a_s_h_i_ng_t_o_n__
IMPORTANT:This return must be completed in detail and filed in duplicate,with all attached,with the Register of Wills of the
County where decedent resided;Return is due within nine months after date of death,..unless an extension is granted
by the Secretary of Re~enue.(Section 703 of the Inheritance and Estate Tax Act of 1961.)
Bank,Raoul Pruger,Vice President
of the estote of the above-named decedent being duly sworn,depose
IN THE MATTER OF THE ESTATE OF
Barney Resnick
(STATE FULL NAME OF DECEDENT)
Late of tvashington
State of _--=p:....:e=.n::..:.:.n=.::s=.Y.L::1:....v:....a=.:n:.:i:....a=-}
County of__W_a_s_h_i_n----=g_t_o_n .ss:
Pittsburgh National
Administrator
coo",y}
AFFIDAVIT O'F
EXECUTOR S
.and soy
Co-Executor
September 10 .70 {}Decedent died ,19_testate leaving a lost will,copy of which is hereto attached..
(MONTH)(DAY)(YEAR)iK~
Name and address of attorney or }Pittsburgh National Bank
ather authorized representative 10 whom..'
all correspondence should be mailed.FJ.fth &Wood St.,PJ.ttsburgh,Pa.152 19
That as such Executors deponent is familiar with the affairs of said estate and the property constituting
(EX ECUTOR-AXlKiMiKXI»XiXIX
the assets thereof and their fair market value.
That at the time of death there was no safe deposit box registered in decedent's individual name,or jointly with,or
as agent or deputy of another,or in decedent's individual name,with right of access by another as agent or deputy,with the
exception of the following:-
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX
THIS SAFE DEPOSIT BOX RENTED
IN NAME OR NAMES OF
RELATIONSHIP OF JOINT
HOLDERS TO DECEDENT
P]ease see orig
That the contents of said safe deposit box or boxes are itemized under Schedules of this return,
wi th the exception'of the following,for the reasons hereinafter set forth:
That Schedule A attached hereto and made part hereof sets forth fully and in detai1 all the real property
in the Commonwealth of Pennsylvania.of which decedent died having an interest therein.It also sets forth the
mortgage encumbrances upon each parcel of real property at the date of death,giving the amount still due at
death,name of mortgagee,date,rate of interest,and book and page of record thereof.It also sets forth in the
columns provided therefore the assessed valuation of each of said parcels,the estimated market value thereof
as of date of death of decedent.
That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal property
wheresover situated owned by the decedent at the time of death;all moneys left by the,decedent at the time of
death,whether in decedent's immediate possession,standing to decedent's credit in banks of deposit,savings
banks,trust companies,or other institutions,whether individually,or in trust for any other person or persons
giving also separately the accrued interest thereon,if any,down to the last interest day priM to decedent's
death in'the case of savings banks,and to the date of decedent's death in all other cases;all bonds,postal
savings,treasury certificates or notes and other evidence of indebtedness of the United States to the de-
cedent;all obligations,whether by statute or agreement they are designated as tax free,of the United States,
or any state,or political subdivision thereof,or of any foreign country,which are owned at the time of death;
all wearing apparel,jewelry,silverware,pictures,books,works of art,household furniture,horses,carriages,
automobiles,boats,and any and all other personal chattels of whatsoever,kind or nature,left by decedent,
together with the fairly estimated market value thereof;all bonds and mortgages held by decedent and·of all
claims due and owing decedent at the time of death,and all promissory notes or other instruments in writing
for the payment of money of which decedent died possessed,of whatsoever nature,with interest thereon,if
any,giving the face value and estimated fair market value thereof,and if such estimated fair market value be
less than the face value,it sets forth briefly the reasons for such depreciation as to each item;all moneys
payable to the estate from life insurance policies carried by decedent;all annuity and endowment contracts
the proceeds of which were payable upon the death of the decedent;all and the corporate stocks and dividends
due thereon and unpaid as of the date of death,bonds and accrued interest thereon to the date of decedent's
death and other investment securities owned by the decedent at the time of death,with the market value there-
of at such time.
................;day of 19 ;..
'.,
In the case of securities of close or family corporations,the values reported are as far as
possible substantiated by financial statements of the corporations,showing the assets and liabilities
thereof as of the date of death.The schedule also sets forth the interest of decedent at the time of
death in any co-partnership or business,and in support of the value of such interest there is annexed to
said schedule,financial statements showing the assets and liabilities of said co-partnership or husiness.
A copy of the co-partnership agreement,(if oral,a statement setting forth the nature of the agreement)
together with a statement setting forth the character of the business,its location,and such other facts
pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest
therein must be submitted.It should also set forth in itemized form,together with the fair market value
thereof,any other property owned or bequeathed by the decedent at the time of death.
The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry
contained therein and in the case of transfers ofproperty,real or personal,within two years of decedent's
death,in contemplation of decedent's death,\or intended to take effect in possession or enjoyment at or
after death,said schedule sets forth the nature and value of such property,to whom transferred,the
relationship of the transferees to the decedent,the proportionate share received by each transferee and
all other facts of a pertinent nature regarding said transfers.In the case of transfers intended to
Itakeeffectinpossessionorenjoymentatorafter death,there is also attached to the 'schedule a co~y
of the deed,trust agreement or other instrument creating the trust.Therl~is also set forth in said
schedule a list of all property,real and persorial,with its value,which passes at decedent's death by
virtue of the exercise by decedent,either individually,orjointly with another,or any power of appoint-
ment vested in decedent,.either ~ndiv~dually or jointly,by the Will,deed,or other instrument of another,
with a copy of the instrument creating such power attached to the schedule.
That Schedule D attached hereto and made part hereof sets forth the names and addresses of all
persons beneficially interested in this estate at the time of decedent's death,the nature of their res-
pective interests,their relationship,if any,to the decedent,together with the ages at the time of
decedent's death of all minors,annuitants and beneficiaries for life under decedent's Will.It also
contains a statement showing which of the beneficiaries named in the decedent's will,if any,died prior
to decedent,the dates of their death,their issue,andthe relationship of such issue to the beneficiary.
That Schedule E attached hereto and made a part hereof sets forth all property,real and per-
sonal,owned by the decedent jointly with another or others,including intangible,standing in the name
of the decedent and others,plus the date and place of record of instruments effec;ting the vestiture of
real estate and the date of acquisition of personalty,plus the name,address and relationship,if any,
of co-owners to the decedent.
That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts
and deductions claimed for and on behalf of this decedent's estate,including funeral expenses paid;
family exemption,where applicable;costs of administration of this estate;counsel fees and fudiciary's
commissions paid or to be paid;cost expended for burial trusts,tombstones or gravemarkers,an~reli-
gious services,in consequence of the death of the decedent;debts and claims oWing and unpaid at time of
death;taxes accrued chargeable for period prior to decedent's death (except those allowed under Section
651 of the Inheritance and Estate Tax Act);together with a statement of collateral pledged for Obliga-
tions,if any.It is agreed that the fiduciary will present proof of said claimed obligations upon re-
quest,that if the amount actually paid in settlement of any fee,commission or debt is less than the
estimated amount claiming and allowed,that the same will be reported to the Register of WillS,and that
the amount of tax assessed can be reassessed in accordance therewith.
That the totals of the appropriate columns in Schedules "A","B","en,"E",and "F"as directed therein,
have been carried forward and properly registered in the Summary.
Pittsburgh National Bank
Subscribed and sworn to before me this ..
..?y.Y..i..g.§.P..;r.~.1?ident
Co-(Executor4li~)
Fifth &Wood St •.......................................................................................................................................
(Street Number)
.,?~:t:.!:.~.p.:g.!:gJ}..l..??...~J..?..~~.~..
(City 0'1"Town and State)
NOTE:Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are
filled in with details or the word "None",and in case the assets include rare and unlisted securities,
securities of close or family corporations or an interest in any co-partnership or business,that the
data and statements required under the paragraph above relating to Schedule "B"are attached.Also make
certain that column #1 in the "Summary"has been properly completed as above-directed.
.....)••I
.
RCC-34 '(1-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT'OF REVENUE '
BUREAU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE HA"
REAL PROPERTY
Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece-
dent.Where property held as joint tenant or tenancy by entireties,report on Schedule "E".Property held by
the decedent as tenant in common with another or others,should be identified as to quantum of interest and
the estimated value should be that of the decedent's interest only.
The real property located In the Commonwealth of Pennsylvania should be
described by lot and block number,street and street number,together wi th
a general description of the property,with a reference to the record of the
conveyance by which the decedent took title;If a farm state number of a-
cres;also statement of mortgage encumbrances upon each parcel at death
of decedent.Taxes,assessments,accrued Interest on mortgages,etc.,are
to be listed on Schedule "FlO and must not be deducted from this schedule.
ASSESSED VALUE
FOR YEAR OF
DECEDENT'S
DEATH
(2)
ESTIMATED
MARKET VALUE
(3)
DEPARTMENT
VALUATION
CAUTION
(Do not write
in this space)
Please see original RCC
Insert this total opposite "real property",Schedule "A"in the X X X X X
"As Reported"column on the last page of this return.
63 , 500•0.3)
SCHEDULE "B"
PERSONAL PROPERTY
COMMONWEALTH OF.PENNSXLVANIA
TRAN3FER INHERITANCE TAX
RESIDENT DECEDENT
·"RCO-35
INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned individually
by the decedent,at the time of his death.Property owned by the decedent jointly with another or others
must be listed under Schedule "E".Intangible personal property,titled in the name of the decedent,but
payable at death to another or others,including but not limited to P.O.D.U.S.Savings Bonds and tenta-
tive trust accounts,must be listed,despite the fact that they are not of the administered estate.
Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household
goods,and fUrnishings,books,paintings,automobiles,boats,etc.)
Intangible personal property,such as bonds,treasury certificates,cash on hand and in bank,
stocks,mortgages,notes,together with accrued interest or dividends,salaries or wages,insurance pay-
able to the estate or fiduciary in said capacity,partnership interests,interest in anyundistributed
estate of or income from any property held in trust under the will or agreement of another,even though
located outside of the State,at the time of death,should be listed in this schedule.
Item ITEM UNIT ESTIMATED DEPARTMENT VALUATION
No.List and describe fUlly VALUE MARKEl'VALUE (Do not write in
this space)
Please original ~,,----...
see RCC ~71,n67.~rHf .,k::~/..../cr
Insert this total opposite "Personal Property",Schedule "B"in X X
the "As Reported"column on the last page of this return.
J
.Rcc-3'6
cmhl!6N:mALTH OF 'pEN~SYLVANIA
TH...1NSFER INHERITANCE TAX
~~SIDENT DECEDENT
SCHEDULE "c"
TRA.NSFERS
(1)Did decedent,within two years of death,make any transfer of any material part of his estate,without
receiving a valuable and adequate consideration therefor?(Answer yes or no)Yes
(2)Did decedent,within two years of death,transfer property from himself to himself and another or
others (including a spouse)in joint ownership?(Answer yes or no)....no..u.o'---__
(3)If the answer to (1)or (2)above is in the affirmative state:
(a)Age of decedent at time of transfer 74
(b)State of decedent's health at time of making the transfer.(Note 1).
(c)Cause of decedent's death.(Note 1).
(4)Did decedent,in his lifetime,make any transfer of property without receiving a valuable or adequate
consideration therefor which was to take effect in possession or enjoyment at or after his death?
(Answer yes or no)No
(a)Was there any possibility that the property transferred might return to transferer or his
estate or be .subject to his power of disposition?(Answer yes or no)_
(b)What was the transferee's age at time of decedent's death?__
(5)Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration
therefor under which transferor expressly or impliedly reserves for his life or any period which does
not in fact end before his death:
(a)The possession or enjoyment of or the right to income from the property transferred?
(Answer yes or no)N_o _
(b)The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom?(Answer yes or no)_~NuOL-_
(6)If the answer to (5)(b)above is in the affirmative,state whether the right was reserved in decedent
alone or others _
(7)Did decedent in his lifetime make a transfer,the consideration for which was transferee's promise to
pay income to or for the benefit of care of transferor?(Answer yes or no)No
(8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was subject to change,
because of a reserved power to alter,amend,or revoke,or which could revert to decedent under terms
of transfer or by operation of law?(Answer yes or no)__N_O _
(9)If the answer to (8)above is in the affirmative,was the power to alter,amend,or revoke the inter-
est of the beneficiary reserved in the decedent alone or the decedent and others?
(Answer yes or no)__
NOTE 1:The answers to these questions should be supported by affidavit by the attending physician as
well as a copy of the death certificate.
NOTE 2:If answer to any of the above questions is yes,set forth below a description of the property
transferred,it's fair market value at date of death,dates of transfers and to whom transferred,with
relationship of transferees to decedent,if any.Submit copy of any trust deed or instrument,if trans-
fers are claimed to be non-taxable,also submit detailed statement of facts on which said claim is based.
NOTE 3:List applicable property below in manner in which provided in Schedules A,B,or E.
•
ITEM DESCRIPTION
The following transfers were on made on
12/5/68:
Ruth Friedman -Daughter
100 Shs.Union Carbide
33 Shs.Columbia Gas System
12 Shs.C.F.&I.Steel Corp.
Harold Friedman -Son-in-Law
190 Shs.Columbia Gas
10 Shs.C.F.&I.Steel Corp.
Marvin Resnick -Son
100 Shs.Allied Chemical
63 Shs.Columbia Gas System
16 Shs.C.F.&I.Steel Corp.
Esther Resnick -Daughter-in-Law
190 Shs.Columbia Gas System
10 Shs.C.F.&I.Steel Corp.
Sarah Pallik -Daughter
100 Shs.Union Carbide
33 Shs.Columbia Gas System
12 Shs.C.F.&I.Steel Corp.
Edward Pallik -Son-in-Law
100 Shs.Allied Chemical
65 Shs.Columbia Gas System
14 Shs.C.F.&I.Steel Corp.
Insert this total opposite "Transfers",Schedule "C"in the
"As Reported"column on the last page of this return.
MARKET VALUE
(Estimated)
4,018.75
1,053.94
234.00
6,068.13
195.00
2,068.75
2,012.06
312.00
6,068.13
195.00
4,018.75
1,053.94
234.00
2,068.75
2,075.94
273.00
31,950.14
DEPT.VALUATION
(Dept.Only)
L/(J Ig."S-
I as3.9 t./
,j3'1.DO
,6l,'1,,3
,I~.s.o 0
./:<,()~r;-•1 J
~/()I )..0 ~
3,.,t,O 0
to,0 ~y,I J
/f S'.()(J
1,Olf.1J
I )~$"3.c,l-J
,;731.0 ()
;"oG.f'.1S
~t ()'7J<~e/
ol7.3,(J cJ
~I D(i"'tJ,It./-.;:/I T
OIl{.;;f·I.
RCC-38 .....-~j'
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE T.AX
RESIDENT DECEDENT
SCHEDULE"E"
JOINTLY OWNED PROPERTY
INSTRUCTIONS:This schedule must disclose all property,real and personal,owned by the decedent jointly
wi th another or others,including intangibles,standing in the name of the decedent and others.List
real estate first,as entireties,or joint tenants,giving brief description,as indicated under Schedule
"A",plus the date and place of record of instrument effecting vestiture,but do not include entireties
or out of state real estate value in estate valuation column.Personal property should be listed as in
Schedule "B",plus date of acquisition,and the name,address and relationship (if any)of co-owners to
the decerl.ent.
Description of Property,Date of Acquisition,Name
Address and Relationship of Co-Owners,and Place
of Record of Instrument,where Real Estate.
Please see original RCC
unit
Value
percentage
Share
Estate
Valuation
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
Property Intere~t
Insert this total opposite "Jointly Owned Property",Schedule "E"
in the "As Reported"column on the last page of this return.
,.,
Rcc-;rr •(12-63)
COMMONWEALTH OF PENNSYYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "0"
BENEFICIARIES
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFStatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARYaveaninterest,vested,contingent or other are involved,set STATE YES IN ESTATE
wise,in estate)forth this fact.)OR NO BIRTH
Plo",C!o see oriainal RCC
I
I I
...,.
-"
,
#
,I
.')
I ...,l J....(./..
.~~!-
\..I• I
I
I,
--
i
(
h
Deponent further says that all the above-named beneficiaries are living at this time except below:
NAME DATE OF DEATH RESIDENCE
:\IATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
Will
Administration t No.
r.-<THE
Year
(Executor-Administrator
must complete "As
Reported"column #1.)
a ...,'"tl ~........(l)(l)
0 ~....e:..CIl ::l CIl
CIl CIl 0...,.....::l '"tl(l)e:..........~CIl 0x"0~'"tl (l)0-........
(b 0 ~"0
M (l)....
CIl ~~~~(l)
Deceased
Late of ..
County of
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
dr~_;?.f-7'-!
enc:::~
~>-~
W en en >-<:
n n?'"?'"?'"a ~>::;:---------
~~~~~~
........>-CIl:-...1 0'\::0'\:w -...1m ~........:00 :.....ww.g-,.,....~Q-:111 \.0 o til ~:.....:111 O'\e~:-...1 :0 -...I 0 .::::.:.••:,::,.:.....wo:,::,.,::,.00 i'........,..
u.,->-;r.
oIt........8"~....-3
::l~c..
~:~.
"-:
"-":'Z...
:-0C:t()
~~~~*~6v ...
:-.:,
Rcc-al (6-73)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
NOTICE OF FILING OF APPRAISEMENT
SARA PALLICK &RUTH FRIEDMAN
(Executor~
IN YOUR REPLY PLEASE
REFER TO
Inheritance Tax Division
38-107-4
J
In Re:Estate of __B..:...ARN----=:..:..E:.::;..Y=---:..:..R:..:..E..::::.S=..;N..:...I:..:..C_K _
WASHINGTON County -Fi Ie No.__6_3_-_'2_0_-_9_5_7 _
Dear Ladies,
You are hereby notified that the__s_u-=p;..=p:-1_e_m_e_n_t_a_1 _
a ppra isement in the estate of__---=B::.:ARN:.:=..==E:..=Y'---=-R.:.=E=-=S=-=N:..:..:I=-C=K=~==_===_=_-------
has been filed in ~he office of the ReJ}ister of Wills of---C..W.:.=A-=S=-=H:.:::I=..:N~G..=.T..::.O=..:N _
County on Apr!.1 25 ,19.2!-,Said appraisement reflects the following
valuations:
Real Estate _
PersonaI Property__-=-::--=-=--=---=-=_
Transfers --=-3_1...:..,....:..9....:..5:....-0....:...:...:1::..4-=---_
Jointly Owned _
Tota I --"'3=1:..£.,....:::9--"'5:..:::0--"'•..:::::1'-"4'---_
As to such tax that is paid within three months from date of death,a five (5%)
percent discount is allowable.As to any tax that remains unpaid after nine (9)months
(fifteen months when death occurred from December 22,1965 to June 16,1971,inclusive;
and twelve months when death occurred prior to December 22,1965)from date of death,
interest at the rate of six (6%)percent per annum is charged.
Any party in interest who is aggrieved by this notice may object thereto within
sixty days after receipt of said notice as provided by Section 1001 of the Inheritance and
Estate Tax Act of 1961,72 P.S.2485-1001,P.L.~J (IJ
D t April 25,1974 S·d ~~~tOlg..v(").a e Igne I.~
CHIEF APPRAISER IITitle _
DATE OF DEATH:September 10,1970
Note:This is not a bill.
RCC-39 (5-lj,8),-.
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDE....r.DECEDENT
SUMMARY
Estate of-RESNICK
(Last Name)
BARNEY -
(First Name)(Initial)
DATE OF DEATH 9-10-70 FILE No.63-70-957
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of WASHINGTON
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 SCh~d:J "A","B", "C",a d "E".
Dated:April 25,1974 ~Jr.LJ
INHERITANCE TAX A PRAISER
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:_
SUPPLEMENTAL REGISTER OF WILLS
31,950 14-
31 950 14
none
31,950 14
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 $-+__2%
Tax on $@:/
Tax on $5%
Taxon $~
Taxon $~
Exemptions *
Total Estate -1-__
TOTAL TAX
COMPUTATION OF TAX
$-------+--
$--------1---
$-------+--
$-------+--
$-------+--
$-----_----1._-
(*)As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
Less tax previously paid
BALANCE
Less 5%of tax if paid within
3 months after death ::::::::::=t===.
BALANCE OF INHERITANCE TAX DUE $t=
Add interest at rate of 6%from_____to $-------
AMOUNT OF ESTATE TAX ASSESSED $-------lL-
Estate tax paid $--Il-
BALANCE DUE $--------11-
Add interest at rate of 6%from ~
------l.tlO-----$--------.<-
TOTAL TAX BALANCE $--------"PAID $....J
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason,
same should be noted below,with short explanation.
Will ~Administration ~No.Year ..
IN THE
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
BARNEY RESNICK
Deceased
Late of ....~..~~..S.'I'R.l:~·l3.l¢.l.E..'I'ffi?.~.
County of .vlASHINGTON.................
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
'"
"
<l1IlI
~-------~~--Form RCC-2
COMMONWEALTH OF PENNSYLVANIA DATE ......bp;r..i.l.......2.5..,...l.9.7.4...............................
DEJiARTMENT OF REVENUE .".RESIDENT INHERITANCE TAX COUNTY ........~~.~.~.~.~.1?:.~.?1.?:...................................BURE,4.~OF COUNTY COLLECTIONS
APPRAISEMENT..
FILE NO....§..~.::..7.Q.:::.9...s...7......................._.......................HARRISBURG.PENNA..17'1t7
Whereas,................~~~X ....g~.!?J.~.~.G.~......................................................................late of ...............S..~.......s.T.RA.l3AN.E....TWP................................
in the County of ..................WASHIN.GTON.............................................................................Commonwealth of Pennsylvania,having died on
the ................................:1.Q.th...............................................day of ..........S.ep.t.ember...............................19....7.0,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,...........F.RANC.E.S....L.E:Q.............................................................................,an appraiser duly appointed according to law,
having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix
the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement:
In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest.
Unit AppraisementDescriptionofAssetValuesMadeforInheritance
SUPPLEMENTAL Tax PurpolSs
$
TRANSFERS:
SEE COpy ATTACHED TO APPRAISEMENT 31.950 14
I
I
I
..................................1..J......~~·l.I.\-.<~l~
/'WASHINGTON County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
~~~x g~.~.:I:.G.~.
Deceased.
Late of
s...~.':I:'R~.~:J3::,':I:'Wl?..~..
9-10-70DatcofDeath,
Appraisemel!t Docket Vol.,38-.
"
Page,..J....Q.7.~.4 No 6..3.~..7Q.~.9.5..7 .
Filed ill Register's Office,Apr.i.1....2.5..19 7.4
Anwunt of tax due,$.
DEPARTMENT OF REVENUE
,/
Received,
....
Examilled and Approved,.
Wrote abo.ut A ppra-isement,.
Appeal f,.om Appraisement,.
Entered and charged,..
:..
II I i I I
TRUST :1EPARTMENT
#80J:9-3
PITTSBURGH PENNSYLVANIA 15230
December 3~I \}73
rloward S.Coldfarb,Esquire
Go~dfart &0~lnrarb
SO ~eAt W~eellng Street
1,'ashlnp;t-.on,Pennsylvania 153 01
-Estate of Ba~ney Resnl~k
Dear ~r.Goldfarb:
:n accordance w~th our recent teleoh0ne conversat:or.~I
1~enclosi~g 1n orl~inq:and two copies of tre SupDle~ental.')'.:a ternent of Debts a nj Deduct ions.•'-r shall aporeciate it i:'vou wi::'l :'lave t':ls SupplerentalState~ent flied a~d a C:i~~orwarded to us f~r t~e balance:)f tr.e tax due.
A::'so enclosed Is tne oril-:'.nal prop0sed petition for j1strl-
b'-lt ion wnlel')we ~jave prepared.I snaIl appreciate :!..t if
you will look p',:,ver and,~f satisfactory,ilave it signed
by Mr.&~rs.Fried~an.~ooles of tne petition are a:soe~closed f0r your f~le aGd for delivery to Mr.&~rs.
PI':edman.
T'lank you for your ass ~stance.
Very trUly yours,
'-<::,
for Raoul Pruger,
Vice President
K
Encls.
~L:L:J:.'ii~...Wl.;.:..··."....··.i.~
PITISBURGH NRTIONRl BRNK
PITTSBURGH,PENNSYLVANIA 15230
OCtober 16,1970
C~altb of Pennsylvania.
Deportment of nevenuo
Harrioburg.P~ylvOflia
PITTSBURGH 11A T101lAl BAliK
\HSHINGTOti OFFICE·83
WASHINGTON,PA.
J
Gentlemen:-::....
Estate of Bnrnoy Resnick
This company hao qualified and is sctins as Co-llitecutor of tho Eotate of
Barney Restdclt,uho died September 10,1970,£1 reoident of South Strabonc
Tmmsh1p,l'lcchinnton County,Pennsylvania.
The executoro are desirous of securlns walve~s in order that Pennsylvania
atoeltl9 may bo sold ..men necessary.Tne estate is not yet in a position
to file the Pennsylvania Inheritance Tax Return.The proper for.mo vill
be filed in due course,and uhatevor Pcnn.gylvllnia Inheritance Ta:lt cnd
Estate Tax is ulttmately found to be due util be paid.
Therefore.it 1s reql'ested tm t waivers be issued in accordance ulth
the attached cppl1catlonn.
If requested by the Department of Revenue.the Fiduciary \1ill file its
bond in a fOrD sat:.lsfllctory to the Dcpartm-"'11t of Revenue.
Res~octfully,
~
Chao.B.Enla;1
Ans!stant Vice Preo1dcnt
eEE/j1m
CC:Register of tUllo of t'!anb1ngton County,
'(.lash1ngton,Pennoylvania
I
-~
lJu tl1r (@rp~aU.6f Qtnurt nf ma.6~iu!1tnu <!!nuuty
IN THE MATTER OF THE AUDIT OF ACCOUNT
Resnick,Barney 63-70"'957 3rd Qtr x 73InreEstateof.._.__._,___.__..No _ ,~,19 ,AA
....~_~~~~..!.~_~~~.~!.~~~..~.:.~.~.~~~~,__~.~.._~.~.._:'?~!~??:~.~_~~.?;1;~f.~.~1-?..~~..(J9J~lf?:;r.R .
Sept.10,1970 ~December 10,1971Dateofdeath__..._ _..____._Date of filing Inventory AppraisemenL _ ___..__.__._.._ _..
~t
TO THE AUDITING JUDGE:
Enter my appearance for Personal Property Tax Due Washington County,viz:
j
IT E M Valuation
1970
300 sh Alcan Alum @ 25.50 7650.00
500msh.Anaconda @ 30.125 15062.50
300 sh Bobbie Brooks @ 17.75 5325.00
7210 sh Eastern Gas &Fuel @ 26.50 191065.00
37 sh Equity Corp @ 5.125 189.63
120 sh Fin.Gen.Bankshares @ 13.375 1605.00
114 sh Int.Bamk,Wash,D.C.@ 5.875 669.75
100 Sh Pan Am @ 11.625 1162.50
104 sh Std.Oil of N.J.C83 61.75 6422.00
~C:~OO.Crane sub deb 7'/0 lC))l4 @ 76.50 lC)lC:.~U
$2500.Crane Co.5%1994 @ 73.75 1843.75
-1969
300 sh Alcan Alum @ 26.875 8062.50
500 sh Anaconda @ 64.50 32250.00
300 sh Bobbie Brooks @ 22.375 6712.50
6356 sh ~astern Gas &Fuel @ 39.50 251062.00
37 sh Equity @ 7.25 256.25
120 sh Fin Gen Bankshares @ 17.375 2085.00
114 sh Int.Bank,Wash.,D.C.@ 17.125 1952.25
100 sh Pan Am @ 29.125 2912.50
104 sh Std.Oil of N.J.@ 75.625 ($177.00
(Con't on next page)
-I Inventory Assessment 12%Assessment Tax at 10%CollectionYearAppraisementReturnedValuationPenalty4Mi!ls Penalty 6%Interest Total Claim
19 70 232910 None 232910 ---931.64 93.16 153.78 1178.58
19 69 313500 None 313500 ---1254.00 125.40 282!15 1661!55
19 68 256280 None 2.66280 ---1025.12 102.51 292.41 1420.04
19
19
19
_.
TOTAL CLAIM 4C:60.l7
The foregoing is a statement of all items taxable as they appear in the Inventory Appraisement,Affi-
davit or Assessment filed for the purpose of determining the Personal Property Tax on said Estate.
......._.~~.~.~_._day of.._A~~_19 7~MX ~~~~~l~c~t~r
~~
.,
No __,._.._.._Term,19 ,AA
In re Audit of Account in Estate of
AU'OtTo
Jrarripr fur 1\ppraranrr
FOR
WASHINGTON COUNTY
PERSONAL PROPERTY TAX
A.V.CAPANO,
Solicitor
~9
lJu tbt OOrpQuus'Qlnurt nf lIusQiugtnu (ltnuuty
IN THE MATTER OF THE AUDIT OF ACCOUNT
In re Estate oL ~~.~.~~.?~.~:l?~~?~l No ,Term,19 ,AA
Affidavit
Date of death _~_ _Date of filing Inventory Appraisement .
Assessment
TO THE AUDITING JUDGE:
Enter my appearance for Personal Property Tax Due Washington County,viz:
IT E M Valuation
$2500 Crane Co sub deb 7%1994 @ not list 3d
$2500.Crane Co 5%1994 @ not list 3d
1968
300,sh A1can Alum @ 26.375 7912.50
500 sh Anaconda @ 67.50 33750.00
300 sh Bobbie Brooks @ 19.25 5775.00
.2737 sh Eastern Gas &Fuel @ 71.2.5 195011.25
37 sh Equi ty @ 6.375 235.88
120 sh Fin-Gen Bankshares-@ 26.25 3150.00
ll~sh Int.Bank,Wash,D.C.~9.125 1040.25
100 sh Pam-Am @ 23.875 2387.50
104 sh Std.Oil of N.J.=@ 67.50 7020.00
$2500.Crane sub deb 7%1994 not listed
$2500.Crane 5 %1994 not listed
-IYear Inventory Assessment Valuation 12%Assessment Tax at 10'(0 Collection 6'70 Interest Total ClaimAppraisementReturnedPenalty4MillsPenalty
19
19
19
19
19
19
----
TOTAL CLAIM
The foregoing is a statement of all items taxable as they appear in the Inventory Appraisement,Affi-
davit or Assessment filed for the purpose of determining the Personal Property Tax on said Estate.
........................day of 19 .A.V.CAPANO,Solicitor
...
Qtr.
63-70-957 3rd ~19.....?~_._,AANo,I
In re Audit of Account in Estate of
RESNICK,BARNEY
AMENDED
AUDIT
Jrarripr fnr l\ppraranrr
FOR
WASHINGTON COUNTY
PERSONAL PROPERTY TAX
A.V.CAPANO,
Solicitor.. .
~9
FI LED,
'7 1t AUG ?9 PI-1 I 46
RUSS:::1.E.;.\111 N0
REGISl f I nf WILLS
WI\SH1N'·':."J CO.,PA.
11n tl1r (@rpQun.a"<nourt of lIu.aQington <nounty
IN THE MATTER OF THE AUDIT OF ACCOUNT
In re Estate of ~~JmJ~~,~~~~.~'Y.No..?}~}~.":':~?7-}~~~.~.~..Term,19 ??,AA
Sara\-.Pa11ik Ruth Freedman &P.N.B.Exr.Goldfarb &Goldfarb Attys ••..•..~J.A••.......•.......•.•••••..••....•.•.•.•.•••..••••••.••••.••••••.....••••••1..___..
~
Date of death..sept•...1O.,~9.1.a Date of filing Inventory Appraisement p.~.~.~l9.•...l.9.1~.._ .
~
TO THE AUDITING JUDGE:
Enter my appearance for Personal Property Tax Due Washington County,viz:
ITE M
1970
Valuation
I
.300 sh A1can Alum.@ 25.50 7650.00
___~.......5=0-=-0_=-sh::::..-.::A=n=a::....::c=-=o=n=d=a -=@--«£.30-=-.'"-.:1=2::..5'--__f..:12062.50
300 sh Bobbie Brooks @ 17.75 5325000---"'---
__.1260 fb Eastern Gas &Fuel @ 26.50 92390.00
__.---::--,3~7~sb Equ..:..S..:...t.L.¥_C_0.c...::r'-"'p_______@5.125189.6
),120 sb Fin.Gen Banks_h_a_r_e_s_________@ 13.375__-+_16_0~5"___=__.0_0 _
114 sh Int.Bank,Wash ••D.C._......",@'L..-5.875669.75
100 sh Pan Am @ 11.62 1162.0
104 sh Std Oil of N.Ja 6 6 22 00
__$2500 Crane Co sub deb 7%1994@760501912.50
$2500 Crane Co.5%1994 @ 73.75..-=1-=-=84z..,3~•...!..7""_5__
1969
300 sh Alcan Alum @ 26.875 8062.50
500 sh Anaconda @ 6L~..c;o 32250.00
300 sh Bobbie Brooks @ 22.'il7~-M12.50
7260 sh Eastern Gas &Fuel @ 39.50 '86670.00
37 sh Equity Corp @ 7.25 2860 25
120 sh Fin Gen Bankshares @ 17·375 2085·00
114 sh lot Bank Wash D.C.@ 17.12$,Q~??~
100 sh Pan Am @ 29.125 2912.50
104 sh Std Oil of N.Jo @ 78.625 8177.00
(can't.on next page)--_.-o·
IIInventoryAssessmentI12'/<,Assessment Tax at 10'/0 CollectionYearAppraisementReturnedValuationPenalty4MillsIPenalty 6'10 Interest Total Claim
19 70 234235 None 234235 ...-.936.94-91.69 168.66 1199.29
19 69 349190 None 349190 --396.76 139.68 335.24 1871068
19 68 578545 None 578545 .....>3140 18 231042 &94.25 3230.85
19
I19
I19
--------~-/)'A
(IIAA/1 A ___"7:/,-a-~~~d_/~~L~TOT~L CLAIM 6310.82------...---{//,7~
The foregoing is a statement of all items taxable as ey appear in the Inventory Appraisement,Affi-
davit or Assessment filed for the purpose of determining the ersonal Property Tax on said Estate.
....?~J~day of A~~.~.:t!..............19 7.3.../"OLIVER N.HORMELL,Solicitor
~L ·/lo~h~j~~~7/~~~~k.
..
No.___..__.,:__'Term,19<,AA
In re Audit of Account in Estate of
t"
•~•_.- - • - - • - • - -•••-•- --••- - • - - - - - - -•••- • - - - - - - - - - --- - - - - - - -_.- -_.- - - - -:_.- --.-•_ •.ol;
AUDIT
Jrurripr for Appl'uruntr
FOR
WASHINGTON COUNTY
PERSONAL PROPERTY TAX
L-
+
~..~
~
,)
l
..bLIVER N4
,HORMELL,'.
Solicitor
~9
~
...
...'"
11u tbt OOrpl1uus'<11nurt nf lIusl1iugtnu <11nuuty
IN THE MATTER OF "THE AUDIT OF ACCOUNT
In re Estate of_J~~~.~.nt.9.~_,_..J?~J;tX~~Y._..._No _ ,___Term,19 _ ,AA
Affidavit
Date of death.__. . ..__.__Date of filing Inventory Appraisement..__.__. . .._._.._.___ .
Assessment
TO THE AUDITING JUDGE:
Enter my appearance for Personal Property Tax Due Washington County,viz:
-....--..
ITE M Valuation
i $2500 Crane Co.sub deb 7%1994 not listed
2500 Crane Co.5%1994 not listed
1968
300 sh Alcan Alum .@ 26.375 79]2 .50
500 sh Anaconda LtU..5Q 117t;OAOO
300 sh Bobbie Brooks @ 19025 5775000
__7260 sh Eas:tern Gas &Fuel L7.L.2t;~172.7c;..00
37 sh Equity Corp •.@ 6.375 21r:).88
120 sh Fin Gen Ban kshares t'iU ?b,?~31 500 00
114 sb Int.Bank,Wash D.C.@ 9.125 1040.25
100 sb Pan Am @...2.3--B75 ??87..t;0
104 sh Std Oil of N.J.@ 67.1)0 7020.00
_~$2500 Crane Co.--7%1994 not listed
$2500 Crane CO e --5%1994 n.~isted
--_..I IInventoryAssessment!12(/0 Assessment Tax at 10'70 CollectionYearAppraisementReturnedValuationPenalty4MillsIPenalty 6%Interest Total Claim
19 .-
19
19
19 I19
I19
---------.--,
TOTAL CLAIM-_.--_..------
The foregoing is a statement of all items taxable as they appear in the Inventory Appraisement,Affi-
davit or Assessment filed for the purpose of determining the Personal Property Tax on said Estate.
..__._.._..__.__._...day of_.__.._...__.......19.._..__._._.OLIVER N.HORMELL,Solicitor
No..Q.3.~.70-,~~9.$1 3.:r.g".~,19.7-3 ,AA,
..
F'LEO,
'74 ~UG 29 PH I 41
In re Audit of Account in Estate of
.........B~S~.~G;I5;.t .._~!Unmx__ _ .
RUSSt.l :.;1AH\NO
REG ISlTi,r;F 'N ILL S
Vi A.SHIN'·•('~,l CO..PA.
AUDIT
Jrarripr for Appraranrr
FOR
WASHINGTON COUNTY
PERSONAL PROPERTY TAX
.
OLIVER N,HQRMELL,
SolicitorI
I ~9
TENTATIVE STATEMENT
PENNSYLVANIA TRANSFER INHERITANCE TAX
J
Joint Accounts
Less Exemptions
.....................................................................................................................................................................2~...&...~.:??:..&
x~~i3:~~~i:dExpenses £d ::?..??:.~.y
TAXABLE AMOUNT ........7./..!5.~...~!.:?.:!...(?,
c?P6-YS-...
BALANCE DUE COMMONWEALTH ~::??:~.~~~.y
TAX on @ %.
TAX on Z(~=.g(,If.:L~.@ ~%~?~-!.~.f
Amount Previously Paid ~g f?..9..q:...9...0
TAX BALANCE ,5,??.:.::.-.i.:9...9
/c:J -/6-//?J~Interest from to .
&M oJ:9/d 09..................70 on ..
DISCOUNT (5%)IF PAID WITHIN THREE MONTHS
FROM DATE OF DEATH.
PAYABLE TO:
REGISTER OF WILLS
WASHINGTON COUNTY
COURT HOUSE
WASHINGTON,PENNSYLVANIA
Ec--#.,d.3 3 7...s-~r-..
Register of Wills and Agent for
I fJuJ ~~~~w::::-nnsylvama.•__
,
,
..~',-
RCC-49 (8-71)•.
COMMONWEALTH OF PENN'SYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
HARRISBURG,17127
PENNSYLVANIA ESTATE TAX
DETERMINATION ~~d..
lJ\'\f(c:t Fed a<tr ~~r L .
J
Date ~T'1
Estate of:8A'R~E'1 RES}JI,K
Date of Death q .,6 .'7 ()
County WBJH 1;.,~rO'V\-r:p Jet -107 .If
Bureau File No.63,70 .CfS7
1.Taxable estate per U.S.Estate Tax Return,Form #706 F,{.fd./;)...,/y.71
2.Taxable estate per final change in Federal Return dated S'J...4-.73
3.Amount of credit for State death taxes.
As shown on return form or fj~al change notice ($7 (;KCf.30 )
As verified by computation
$JJ.7.7~3.7i
$3'-11 o.sG '/<j
4.Penna.Inheritance Tax due and!or paid
5.Normal Inheritance taxes paid to other States
6.Total Inheritance tax credits (4 +5)
7.Total liability for Penna.Estate Tax (3 -6)
/".
$42.f4~,5i.f
NoN c..
Lfj /43.5'1.
8.Less:Previous payments on ajc of Penna.Estate Tax
Date of payment Amount of Tax paid
$,------
Amount of Interest paid
$-------
9.Balance of Penna.Estate Tax due (7 -8)
10.Interest due from to ---....:.:~=_@ 6%per annum
11.Balance of Penna.Estate Tax and interest due ak of _
No Ale.
$===Jl)~tJ=N==(L==
Prepared by ~'it~(NAM )
1:>,.5i.Su PtJR.,.
(TITLE)
Reviewed and approved by _
(NAME)(TITLE)(DATE)
Po 2.\11 H Ta/..pl.{f?P6S~.s p
$lAPP"q....."'T4L Fl('r{lQISCf~1='t/fcL '-I/~~·h't ~~1.9S'O,I"I oF'TP.aItS(ff\SS<·t,fdt,l.~<:,
'"PITTSBURGH NATIONAL BANK
PITTSBURGH,PENNSYLVANIA 15230
TRUST DEPARTMENT
j-
#80819-3
Mr.Andrew Merva
Washington County InheritanceTaxBureau.
\-'ashington,Pennsylvania 153 01
-Estote of Barney Resnick
Dear Mr.Merva:,
April 22,1974
"
I am enclosing a Supplemental RCC which we have preparedfortheestateofBarneyResnick.
I shall appreciate it if you will compute the balance of
inheritance tax due and advise me,so that our vouchermaybeforwarded'in payment.
Thank you.
Very trUly yours,
~()?~RaoulPruger,
Vice President
K
Ene.
cc:Jay W.Troutman,Esquire
\
-~-----------,---.----~----,--'---------'--'--............--'~....,..._.....~.........:ww =-~
~RC:;;C'4:Ii(8a:E'68n:)~lmL!~!:lmJ~I:llJLt:Il!!!!:lCDOt:E:M::t::IMBO!rENIll:W~EAitrlLmT::D:I~RO:r::Fa:s:::mpEIIIIN::r:NDSrnVaL::rVmAl.iiN:::il1A~::i'J.':r~JiJ:I·!!J~[]~*rs::,~~~:mraJ
DEPARTMENT OF REVENUENo-8 11911 OFFICIAL RECEIPT 0 PENNSYLVANIA INHERITANCE AND ESTATE TAX
SIX THOUSAND and 00/100RECEIVED dollars
PITTSBURGH NATIONAL D.AJlI'K _EXCR.representing Pennsylvania Inheritance or
Estate Tax due from the following estate:
From:-------------------......-----------------:.---------Ia
6 SOUTH lfAIN STREET
9...10·70
2%Tax on $$---------.L:J
l-
I
Address -J
11ASHlt\roTON,PENNSYLVANIA 15301
63...70-957
File No Date of Death ....,
Decembor 10t 19n
BARNEY nxs RESNICK
Name of Decedent -j
\1ASlIINGTOl~
County --------------------1
On Account6%Tax on $,_
15%Tax on $,_
%Tax on $_
Estate Tax,Act of
May 7,1927
TOTAL TAX CREDIT
Less five percentum of tax if
paid within three months after
date of death
Plus interest at the rate of
__%from _
to _
6,000.00
$--------00
$--------[1
$--------14
$-----..,..------8
6.000.00$---------
$---------1iII
$---------001
$========R
.,
lfOO~[p[L~@illlf~SEAL
NOTE:This Triplicate Receipt to be retained lor aUd~~;l.Q7-4
TOTAL AMOUNT PAID
-~
R -db 1t:.//.~~~4/1/-/~Cecelvey~'
NOTE:In accepting the transfer inheritance tax on future estates,priar to the death of the life ,•.-J .........(Si.gnature)'"
tenant or tenant for years,as evidenced by this receipt,it is understood that the Commonwealth shall (f /.",//A'...//-?,./
not be precluded or prevented from hereafter assessing additional inheritance tax at the death of the';~.~I~..b ~po .'-<-...,.,.-'
life tenant or tenant for years whenever it appears that such additional tax may be legally due and 7 (Title)
collectible for any reason whatsoever..,
_..._-.._....._........._....._--.._-..._--.._-.._........-.....-..:.......-.~~~__...""'.....""""==r......·!!=S_1
Date:_??-'_'....---'-t.f_---'7~t:-_197-
RECEIVE~ROM:•_~AO.tJf.mM~
to be recorded in the Recorder's Office of
Washington County,Washington,Pa.
TO
Type of instrument.............4-.JJ<A"_
Instrument number 7 <f 3 St,
Miscellaneous
(J 0Recordin~fee $,_---'1'-1-1_---_
State Stamps $,_
By
1311
Olga O.Woodward
Recorder of Deeds
of?-
.'.
" .v'"
'{'t:
(
\--.
,
IN THE COURT OF COMMON pr;RAS OF HASHINGTON COUNTY ~PENNSYLVANIA
ORPHAliS I COURT DIVISION
ESTATE OF BARNEY RESNICK,DECEASED
SUPPLEMENT TO FIRST AND FINAL ACCOUNT OF
PllTSBURGH NRTION'AL BANK
RUTH FRIEDMI\N AND HAROLD FRIEDl-iAN ~
EXECUTORS I
#80819-3
PITTSBURGH,PA.
DECE~rnER 7~1973
I!
SUMMARY-------
SCHEDULE A
PRINCIPAL -PERSONALTY
I
Receipts Page 4 &5 669,787 30
Disbursements Page 6 &7 229.299 40
-Balance 440,487 90
SCHEDULE B
I IINCOME-PERSONAL'ry I
Receipts Page 8 &9 66,399 55
Disbursements Page 10 6,259 83
Balance 60,139 72
SCHEDULE C ~IPRINCIPAL-REALTY
Receipts Page 11 71,17~1~
I Disbursements Page 11 o 00
Balance 71,172 04
SCHEDULE D II
INCOl-1E -REALTY I
Receipts Page 11 38,452129
Disbursements Page 12 38~452i 29
Balance I 00 00
I
I
NET BALANCE 57J.,799i 66 1
II
."j
,
I Exhibit I IFII\,I!I·:1
.'fl'.,
BARNEY RESNICK
THE R~LANCE CONSISTS OF THE FOLLOWING:
PRINCIPAL -PERSONALTY
Bonds
Distributed -See FAhibit No.1
page 13 of Supplement
Stocks
..
904
I
I
I00I
Distributed -See Exhibit No.1
page 13 of this Supplement
American Telephone and Telegraph Co.
100 shares Common
Eastern Gas and Fuel Associates
3,006 shares Common
Exxon Corp.
104 shares Common
Ford Motor Co.
150 shares Common
General Motors Corp.
50 shares Common
Kraftco Corp.
100 shares Common
McGraw Edison Co.
650 shares Common
Phillips Petroleum Co.
300 shares Common
125,508 63 III
4,737
,I50
85,918 57
6,792 50
7,378 13
1 i
3,581 25
I
3,775 00
19,540 62 ,
25 118,456 265,688 45
I NOTES:Distributed -See Exhibit No.1
page ·13 of this Supplement 72,799 95
I
II,I),
"~~
Miscellaneous
Distributed -See Exhibit No.1
page 22 of First and Final Account
and page 13 of this Supplement
Cash
Distributed -See Exhibit No.1
page 22 of First and Final Account
and page 13 of this Supplement
On hand
-2-
II
'I
I
92,000 60
8,801 190 ;
I
,I
'j
I·
i/
i29300II
100,802!50
I I
440,487 i90 'I
I
I
I
I
\,
,..
BARNEY RESNICK
Stock.s
°R-2_A REV.9-6"1
1
!INCOME -PERSONALTY
Eastern Gas and Fuel AssociatesI672sharesCommon
Cash
I
III
I'II
iI
IiI
I
I
60,139 72 IiII
II
I
71 ,1721041
5Z1,792j6611II
35,586 02 I
35,586 02
40.852 09
19,287 63
On hand
Distributed -See Exhibit No.2,
pagec 14 of this Supplement
On hand -1/2 interest property
situate 151 South Main Street
and 10 1>Jest Stravlberry Ave.,
Washington County,PA
Distributed -See Exhibit No.1,
page 22 of First and Final Account
and page 13 of this Supplement
38,000.00
2,852.09
II
II
I
II
I
I,
I
i PRINCIPAL -REALTY
I.
i
-3-
II ·1
i
I
I'
II
',.dII
,,'I,
!,1'~
,------------------~-----------~----------------
\,
".......
BARNEY RESNICK
rR.~·A REV.9-621
RECEIPTS
SCHEDULE A
Per First and Final Account filed
I
II
II
II
I
III
I
678,695 11
PRINCIPAL -PERSONALTY
Adjustment in carrying value of the
following securities to market value
as of 11/12/73 for the purpose of
funding the Marital Trust
I
I
I Increase
300 shares Phillips Petroleum
Co.Common ~43.75
Decrease
2,823 shares Eastern Gas and
Fuel Associates,Common
150 shares Ford Motor Co.
Common
650 shares lilcGrai'l-Edison
Co.Common
433 shares Reynolds Metals
Co •.Common
12,936.00
346 .87
3,046.88
4,140.56
I
,I
II
I! '
II
II
Sale of Assets Without Gain or Loss
Ii
I
I
II!I
Ii
IIIIII
'I··I,
;1
/I -
28,
200 shares Westinghouse
Electric Corp.Common
Net decrease
Assets Purchased
General Electric Co.,Demand
Notes,as follows:
11/13/73
11/21/73
Pr6ceeds sale 32,000.General
Electric Co.,Demand Note"
at 100.
Carrying value
381.25
2M51.56
32,000.00
&§..,..Q90~QQ
32,000.00
32,000.00
8 ,907 81 '
o 00
669,787 130 I
I II,..I
I I
II
!
I
III
I
II
I
I
,
i ,
BARNEY RESNICK
..
",.eoJ
'IProceedssale2$,000.General I
Electric CO.,Demand Note
at 100".28,000.00
Carrying value 28,000.00 0 00 I •
0 00 I
I
II
669,787J3Q i
I IIrII
I
I
I
I
-
....
.
I
,
I
.,-
,
I
".
-5-
I
I,
"
----I ,J
~''\'
\.
BARNEY RESNICK
r~.2-A REV.9.62j
, I
Administrative Expenses
DISBURSENENTS
II
164,788 661
II'
II
I
I,
I
I
48 00
500 00
500 00
100 00
Ruth R.Friedman
CO-Executrix's Compensation
Travel and miscellaneous expenses
re Estate administration
Per First and Final Account filed
I
6
1
Russell Marino,Register of Wills -
Fee for filing First and Final Account
31 Howard E.Goldfarb,Esquire -Legal service
I re removal of Sarah Pal1ik as Co-I Executrix
91Nov.
Oct.
1973
Aug.
I
,I
1 00
8 00
3 11
40 00
Russell Marino,Register of Wills
one short certificate
Certificate fee for 1,000 shares American
Standard Inc.,Common
Postage and insurance charges re sale
of 1,431 shares Eastern Gas and Fuel
Association
I Amount reserved to pay cost .of filing
Schedule B portion of Decree
21:II
271
I,
I3i!
Dec.
5 Goldfarb and Goldfarb -
Attorney's fee 5,000 00
32,600 11
. !
26,400 00
7 Pittsburgh National Bank -
Co-Executor I s Compensation -I
Loss on Sale of Assets
1,400 at 24.50
496.45 34,559.08
36.673.43
1973
:~ov •71 Net proceeds sale 1,431 shares Eastern
I Gas and Fuel Associates Co~mon,as
follows:
31 at 24.375 and
Less expenses of
Carrying value 2,114 35 i
Dec.7 Net proceeds sale 1,000.shares
American Standard Inc.,
Co~~on at 11-3/8 Less
expenses of 231.03
Carrying value
-6-
11,143.97
36.562.50
I
I
25,418!53 1
. I
I
,.
:i
27,532 1 881
'",\
BARNEY RESNICK
'"R·2-A REV.9-621
..
1973
Nov.
other Debts
15 I 1968,1969 and 1970 '~ashington'CountyIPersonalPropertyTax
II.Transferred to Income-Personalty
the following stock dividends
credited to principal per First
I,and Final Account -deemed to be
income:
672 shares Eastern Gas and Fuel
Associates
Cash in lien of 1-14/100 shares
Eastern Gas and Fuel Associates
Proceeds sale 6 shares Financial
General Bankshares Inc.
Sold 11/9/71 at 14/75
o 00
37 29
80 .29
1:::
I4,260 171
Ii
117 68
,
I
..II
I ,I
!,
I
..I
...
III,
-7-
I
...I .,II
I.i.1
"--I \
- ---~~~~~~~~~-----------------~~~~~~~~~~~~
.,-",.
'"
BARNE:t RESNICK
TR,.2.~RE\!,••621
SCHEDULE B
INCOME ...!"PERSONALTY
RECEIPTS
Per First &Final Account Filed
Dividends
38,296
American Standard Inc Co~mon
1,000 shares Paid 9/24/73
I
American Telephone &Telegraph Co.Common
100 shares Paid 10/1/73
Exxon Corporation Common
104 shares Paid 9/10/73
Ford Motor Co.,Common
300 shares Paid 9/4/73
150 shares Paid 12/3/73
General Motors Corp.,Common
50 shares Paid 9/10/73
Kraftco Corp.,Common
100 ~~~~~~p~~~~/'A/~3..,u""..<;;..:>o..Lu.';7/.J..V (
McGraw Edison Co.,Common
1,300 shares Paid 9/12/73
Phillips Petroleum Co.,Common
600 shares Paid 9/4/73
300 shares Paid 12/1/73
Reynolds Metals Co.,Common
433 shares Paid 10/1/73
Westinghouse Electric Corp.,Common
200 shares Paid 9/4/73
In~erest -Short Term Investments
General Electric Co.Demand No~e
32,000 11/13/73 to 11/21/73
28,000 11/21/73 to 11/30/73
Royalties
1/32 working interest in Keefer Well #2
Gas 1/1/73 to 9/30/73
-8-
125 00
70 00
114 40
300 00
120 00
42 50
44 20
/
487 50
195 00
97 50
43 30
48 60
61 68
58 85
1,688 00
120 53 'i
,15 34
.-..,
BARNEY RESNICK
-
-R-2-A REV.9-621
Transferred from Principal I IIPersonalty
I
i!the following s~ock dividends deemed to I IIbeincome:"i
672 shares Eastern Gas &Fuel Associates 19,287 63 ICashinlieuof1-14/100 shares Eastern I ,I
I Gas &Fuel Associates 37 29 IiProceedssale6sharesFinancialGeneral
IBankshares'Inc.Sold 11/9/70 at 14.75 80 29 1 19,405 2111
l'
I jl
Amount transferred from Income Realty 6'874~ii.
I
66,399 55 I!
I'~I
i II!IIIII
IIIII
I I
.\
..
I
I
IIII
II
I
.III
I
I
I I
III1
I II ,I
\1·II'i II.'..I IiI'I !
II 'III,
i'
,I
I IiI!
I
I II
I II."
r,I-9-i!
!IIiII
"
IIII
Ii I
I,
I'II.'.
I,;!.,
)
~.i ,,"~,
BARNEY RESNICK
'-R-2-A REV.9-621
IIDISBURSEJl.lliNTS
Per First and Final Account Filed 4,497 10 II
1973 IJuly301Feeforpreparationandfilingof1972
I
Penna.Fiduciary Income tax return 20 00 II
Aug.201 Internal Revenue Service ;
IIInterestonFederalEstateTaxdeficiency46899I
I
,
I
Pittsburgh National Bank -"III
Executors Compensation I 1.273 741,1.762173 i
I
II 6,259183 1
I Ii,
I I
I
I
I-....
-
I
.
I
,I I
II I'I
II
I,
..I
ii II
II
/
I
..
II.
-10-I,"il
II,I ,I:
II 'II IJ_I
I
,I II"I tl ~
..
BARNEY RESNICK
SCHEDULE C
PRINCIPAL -REALTY
RECEIPTS
Per First and Final Account Filed
II
I!
II71,172
1
04 ji
:\
DISBURSEMENTS
Per First and Final Account Filed ~
SCHEDULE D
I INCOME -REALTY
RECEIPTS
Per Fi.rst and Final Account Filed
I
34,303 49
200 00
.100 00
2,848 801-4 months'@ 7122
Plant
August to November 1973
James Hutter
August to November 1973
4 months @ 25.00
Sherman O.Hanna
August to November 1973
4 months @ 50.00
I 151-59 South Main Street and 10 WestIR::::Wberry Ave.,Washington County,Penna.
Marvin Resnick Dry C~eaning Shop &Cleaning,
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Co.August to November 1973
4 months @ 250.00 1,000 I 00 I 4.148 !80 ,~
II 38,4521129111ilIIF!===,I
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BARNEY RESNICK
TR·2·A REV.9·c'
DISBURSEMENTS
Per First and Final Account filed
151-59 South Main Street,10 West Straw-
berry Ave.,Washington County,Penna.
Taxes'and Expenses
II
29,362 85 1!
I Insurance premiums as follows:
I Fire Policy No.OCF3725769 -1st
I installment -8/8/73 to 8/8/74,
I Paid 8/10/73 176 00Liability8/1/73 to 8/1/74IPaid8/10/73 ..394 00IFirePolicyNo.FDP3455459 -1st
I installment 9/7/73 to 9/7/74 ..
I
Paid 9/7/73 176 00-
1973 Washington School Tax -Paid 8/14/73 1;125 34
I Pittsburgh National Ba.nk
i Executors compensation 269 67
I Amount transferred to Income Personalty .
Columbia Gas of Pennsylvania
I Service Paid 8/16/73 to 11/5/73
West Penn Power Co.
Service Paid 9/5/73 to 11/9/73'
~12-
.15 92
58 25 I
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2,215118 III
6.874 ;26 !. I
38,452 29
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BARNEY RESNICK
'<-2-A REV.9·~2t
EXHIBIT NO.1
PRINCIPAL -PERSONALTY
348 00
336 00
220 00
Per Firs~and Final Account Filed
TO:Pit~sburgh Na~ional Bank Ruth
Friedman &Harold Friedman Trustees Under I
Will Barney Resnick for Bertha Resnick
Marital Trus~#80820-8
Advance distribution as follows:
S~ocks
2,823 shares Eastern Gas &Fuel
Associates Common 67,752 00
150 shares Ford Motor Co.,Common 7,031 25
650 shares McGraw Edison Co.,Co~mon 16,493 75
1300 shares Phillips Petroleum Co.,Common 20,400 00 I
433 shares Reynolds Metals Co.,Common 7,631 63 I
200 shares Westinghouse Electric Corp.,CO~r~o~n~~6~.~2~0~0~0~0~,,'
Bonds
Sta~e of Israel 12 Yr.Dollar Savs.0.00%
as follows:
!300.3rd ·Dev.Issue Reg.Due 6/1/78
.300.3rd Dev.Issue Reg.due 5/1/79-
200.4th Dev.Issue Reg.due 12/1/79
92,250 '00 Ii
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125,508 63 II
·904 00
Notes
I Installment .Judgment Note dated 8/31/67
of Marvin Resnick &Esther Resnick
4%in"terest
$27,000 face amount -Balance due
Demand No~e dated 11/12/68 of Edward
Pallick &Sarah Pallick 4%interest
Demand No~e dated 12/28/68 of Edward
Pallick &Sarah Pallick 4%interest
Demand Note dated 11/30/71 of Marvin
Resnick -no interest
.19,500 00
25,000 00
25,000 00
~3.299 !95 72,799 95
_43 00 I
291,505 58 Ii
,60 II
291,506 18 ;1
il
Cash
Miscellaneous1/32 working interest in Keefer Well #2
Oil &Gas Lease Roane Co.W·.Va
INCOME -PERSONALTY
Per First &Final Account Filed
II
32,000 00 I
TO:Bertha Resnick
Cash ~Paid 8/9/73 &11/19/73 6,000 00
-13-
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BARNEY RESNICK
-
TR·2·A REV.9·62
-EXHIBIT NO.2
PRINCIPAL -REALTY
ITO:Pittsburgh National Bank,Ruth II'Friedman &Harold Friedman Trustees Under
1vill,Barney Resnick for Bertha Resnick
l-1arital Trust #80820-8
1/2 interest property situate 151 South IMainStreetand10WestStrawberryAve.,
Washington County,.Penna.35,586 02
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BAR1TEY RESNICK
SCHEDULE OF DISTRIBUTION
TO:Pittsburgh Na~ional Bank,Ruth
Friedman &Harold Friedman Trustees
Under Will,Barney Resnick.for Bertha
Resnick Marital Trus~#80820-8IPrincipal-Personalty
I Amount of'marital deduction as calculatedIperScheduleMofFederalEstateTax
return..
Advance distribution per Exhibit No.1,
page 22 of First &~inal Account and
page 13 01'Supp1emen~
Principal RealtyIAdvancedistribution per Exhibit No.2
page 14 of Supplement
289,756 18
35.586 02
325,342 20
Income -Personalty
I Investmen~sI672shares Eastern
Common
Cash
Gas &Fuel Associates
19,287.63
2,852.09 22.139 72
I
347,481 92
TO:Pittsburgh National Bank Ruth
Friedman and HaroJd Friedman
Trus~ees under viill Barney Resnick for
Bertha Resnick -Residuary Trust
Principal -Personalty
Stocks
100 shares American Telephone &Telegraph
Co.,COIIltllOn
I 3,006 shares Eastern Gas &Fuel Associates
Common
1
104 shares Exxon Corp.,Common
150 shares Ford Motor Co.,Common
,"50 shares General Mo~ors Corp.,Cornman
100 shares Kraftco Corp.,Common·
I 650 shares HcGraw Edison Co.,Common
300 shares Phillips Petroleum Co Common
Cash -Subject to balance Pennsylvania
Inheritance Tax
Princlpal Realty
1/2 interest property situate 151 Soutn
Main street and 10 West Strawberry Ave
Washington County,Penna.'
4,737 50
85,918 57
6,792 150;7,378~131
3,581 25
3,775 00
19,5401~~8,456 ~
140,179 02
8.801 90,
148,981 172
35,586 02 i
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REAL ESTATE TO BE CERTIFIED TO THE RECORDER OF DEEDS OF WASHINGTON COUNTY
To:Pittsburgh National Bank,Ruth Friedman and Harold Friedman,Trustees
under the will of Barney Resnick for Bertha P~snick,Marital Trust;and to
Pittsburgh National Bank,Ruth Frieili~an and Harold Friedman,Trustees under
the will of Barney Resnick for Bertha Resnick,Residuary Trust;each a
1/2 undivided interest as tenants in common:
ALL that certain lot of ground situate on the Southwest Corner
of Main Street and Strawberry Alley in the First Ward of the City of
Washington,County of Washington,and Commonwealth of Pennsylvania,bounded
and described as follows,viz:
On the North by Strawberry Alley,on the East by Main Street,,
on the South by property of Mrs.Henderson,on the West by a ten-foot
alley,and fronting on said Main Street fifty (50)feet,more or less,
and extending back therefrom along the South Line of said Strawberry Alley
of uniform width a distance o~Two Hundred and Thirty (230)feet,more or
less!to a ten-foot private alley,with the right of ingress and egress
over the said ten-foot alley.Having erected thereon a three story brick
building with two one-story additions,a one story brick building and a
one story metal building.
BEING the same property of which Barney Resnick died seized.
The said Barney Resnick died on September 10,1970 having
first made his Last Will and Testament which was duly probated in the
Office of the Register of Wills,Washington County,Pennsylvania,on
September 29,1970 at No.63 -70 -957.
$71,172.04
I.
V
PITISBURGH NRTIONRL BRNK
PITTSBURGH,PENNSYLVANIA 15230
#80819-3 April 22,1974
Mr.Andreu ~erva '
rlashington County Inheritanoo
Tax Bureau
Washington,Pennoylvnnla 153 01
-Estate of Barney Resniok
Deor r·1r.it1erva:
I am enolosine a Supplemontal RCO uhioh ~e have preparedfortheestateofBarneyResnick.
I shall appreciate it if you uill computo the balanoe of
inheritance tax duo and advise me,80 that our voucher
may be foruorded in payment.
Thank you.
Very trUly youra,
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Raoul Pruger,
Vice President
K
Enc.
cc:Joy W.Troutman,Eequire
PITTSBURGH NRTIONAL BRNH
P.8,Rex a 4Q777 P
111 laSORSAt FA.leSSQ
..--------
PITTSBURGH NATlOllAl BANR
WASHINGTON OFFICE·83
WASf;il:GTON,PA.
,TRUST DEPT.
The Honorable Paul A.Simmons
Court of Common Pleas,Orphans'Court Division
Court House
Washington,Pennsylvania 15301
2578 Washington,Pa"--...:Sd:~~~~.;z:....--l19~
CLERK Of ORPHANS'COURT DIVISION
RUSSELL MARINO,Clerk of Orphans'Court Division
<:
~~~~==~~~~=£::!::::...!~~:;z...Dollars
County •••••O!--~~::..::..._
State,etc...,~.=========
Total ••••••0
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PllTSBURGH NATIONAL BANK
WASHINGTON OFFICE
,WASHINGTON,PENNSYLVANIA 15301
December 8,1971
1fr808l9-3 103-70-757
Commonwealth of Pennsylvania
Inheritance Tax Division
Washington County ,
Washington,Pennsylvania 15301
Attention:Russell Marino,Register and Agent
Esta~e of:Barney Resnick
Date of Death:,Sept<;mber 10,1970
Gentlemen:
In accordance with Section 713,Paragraph (a)of the Pennsylvania
Inheritance and Estate Tax Act of 196i,the Pittsburgh Na~ional Bank,
Co-Executor of the Estate of the above named decedent hereby elects
to have the value of the future interests under the Will of this'
decedent determined as of the date of death of the testator and will
pay the Pennsylvania Transfer Inheritance Tax thereon at the lowest
effective rate.
-'".-','...-._,,__~...'--I
Very truly yours,
c6¥/~~
Chas.E.Enlow
Assistant Vice PresidentlO
C2,
CE~O1m ,:~~'_]Qi
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GOLDFARB AND GOLDFARB
ATTORNEYS·AT·LAW
(,;ElU~'f S~~ARE ARCA-CE S-O vV ....,...,.,{~t:'!c:.,......J
WASHINGTON,PA.15301
PHONE:222-6350
DATE _
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DATE,_
SIGNED ~
INSTRUCTIONS TO RECEIVER:'
to WRITE REPLY;'2.DETACH STUB,KEEP PINK COPY,RETURN WHITE COPY"
BY ~~~~----==-------_l.l---.!.-J.L..-..L.------'-----l
,k",:'F-P Y~LLOW COPY.2.SEND WHITE AND PINK COPIES'WITH CARBON INTACT.
\.;..I••t flf'"--~..t •
GOLDFARB'~ND GOLDFARB."-ATTORNl!YS:AT·LAW
Cg.lJBI SgUARE ARCAJ?E ",'.;'/..........?
WASHING",=ON,PA.15301•PHONE:222-6350
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SIGNED _
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RECIPIENT KEEP THIS COPY.RETURN WHITE COPY TO SENDER
•I,.
'VPITrSBURGHNATIONAL BANK
WASHINGTON OFFICE
.WASHINGTON,PENNSYLVANIA 15301
December 8,1971
1180819-3
Commonwealth of Pennsylvania
Inheritance Tax Division
Washington County
Washington,Pennsylvania 15301
Attention:Russell Marino,Register and Agent
Estate of:Barney Resnick
Date of Death:Sept~mber 10,1970
Gentlemen:
103~70-C;57
In accordance with Section 713,Paragraph (a)of the Pennsylvania
Inheritance and Estate Tax Act of 1961,the Pittsburgh National Bank,
Co-Executor of the Estate of the above named decedent hereby elects
to have the value ot the future interests under the Will of this
decedent determined'as of the date of death of the testator and will
pay the Pennsylvania Transfer Inheritance Tax thereon at the lowest
effective rate.
Very truly yours,
~p~,---
.Chas.E.Enlow
Assistant Vice President
.-,,,-,
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II'1V1EI~TORY
of nIl real and personal estate of B0U7)..~:lT...Re.$.ni.c.k :deceased,
late of 9.?JJ9.l'l1.~!..Ay.?.}.)v...~.:m~'fft City ,\Vard
.......................................................................Borough S.Q.v...t.b S.t;r.9..b.9.,n~__Township,Pennsylvania.
PERSONAL·ESTATE SCHEDULE
100 shs Atlantic Richfield Co.,$2.80
Cum.Conv.Pfd.
@ 45.875
Dividend paio.9/25/70 @ .70
100 shs A M F Inc ..,Com.
@ 24.9375
Dividend paid 9/10/71 @ .22 1/2
300 shs A1can Aluminum Ltd.,'Com.
@ 21.625
200 shs American Cyanamid Co.,Com.
@ 31.8125 '
Dividend paid 9/25/70 @ 31 1/4
900,shs American Metal Climax Inc.,Com.
@ 32.1875
1,000 shs American Standard Inc.,Com.
@ 36.5625 .
Dividend paid 9/24/70'@ .25
100 shs American Telephone &Telegraph Co.,Cap.
@ 1.+.7.375
Dividend paid 10/1/70 @ .65
500 shs Anaconda Co.,Cap.
@ 20.625
Dividend paid 9/30/70 @ .If(1/2-
60 shs Atlantic Richfield Co.,Com.
@ 59.3125
Dividend paid 9/15/70 @ .50
200 shs Avco Corp.,Com.
@ 11.50
200 shs Certain -teed Products Co.,Com.
@ 19.50
Dividend paid 9/28/70 @ .20
300 shs Bobbie Brooks Inc.,Com.
@ 12
1,000 shs Dynamics Corp.of America,Com.
@ 6.375
I 100 shs Eastern Ai-rllnes Co.,Com.
@ ,4 r.JhI..L • (--'
17 ,260 shs Eastern Gas &li1J.el Assoclates,Com.
@ 28
4,587.50
70.00
2,493.75
22.50
36,562.50 -
250.00
4,737.50.
65.00.
10,312.50.
237.50.
3,558.75 I
30.00
2,300.00
3,900.0040.00 .
3,600.00 .
6,375.00
1,475000
203,280.00
•£)-3)5l 0 0 .0 0
673)06730
7361567.301
.00 T
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37 shs Equity Corp.,Com.
@ 4.0625
120 shs Financial General Bank Shares,
Inc~,Com.
@ 11.6875 1,402.50
300 shs Ford Motor Co.,Com.
@ 4·9.1875 14,756.25 .
500 shs G A-F corp.,Com.
@ 10.25
50 shs General Motors Corp.,Com.
@ 71.625
150 shs Barney'Resnick Enterprises Inc.,Com.
@ 1,141.5628
114 shs Internatfonal Bank,..Washington,D.C.
Class A Com.
@ 6.25
100 shs Kraftco Corp.,Com.
@ 37.75 .
Dividend paid 9/10/70 @ .42 1/2
1,300 shs McGraw -Edison Co.,Com.
@ 30.0625
Dividend paid 9/15/70 @ .35
100 shs G.C.Murphy Co.,Com •.
@ 24.25
500 shs North American Rocb1ell Corp.,Com.
@ 16~5625
100 shs Pan American World Airways Inc.,Com.
@ 11.125
1,600 shs Penn Central Co.,Com.
@ 7.6875
600 shs Phillips Petroleum Co.,Com.
@ 28.1875
433 shs Reynolds Metals Co.,Com.
@ 27.1875
Dividend paid 10/1/70 @ .27 1/2
104 shs Standard Oil Co.of Ne,..,Jersey,Com.
@ 65.3125
Dividend paid 9/10/70 @ .90
600 shs United states Steel Corp.,Com.
@ 31.68'75
100 shs Westinghouse Electric Corp.,Com.
@ 65.8125
-2-
5,125.00 ,
3,581.25 .
171,234.42 '
712.50
3,775.00
42.50
39,081.25
455.00 -
2,425.00
12,300.00
16,912~50
11,'172.19.119.08
6,792.50
93.60
19,012.50
6,581.25
300.00 State of Israel 12 year Dollar Savings
3rdi Development Issue Reg.
due 6/1/78 @ 116
Interest 348.00
300.00 State of Israel
3rd Development
due 5/1/78
Interest
200.00 State of Israel
4th Development
due 12/1/79
Interest
2,500 Crane Co.,Sub.
B,Registered
7%due 7/1/94
Interest 7/1/70
12 year Dollar Savings
Issue Reg.
@ IJ.2
12 year Dollar Savings
Issue Reg.
@ 110
Debenture,Series
@ 70.3125
to 9/10/70
336.00 .
220.00 '
1,757.81
33.55...
. . . .2,500 Crane Co.,Cony.Sub 6 ·Debenture
Series B Registered
5%due 7/1/94 @ 70.3125
Interest 7/1/70 to 9/10/70
1962 ModeJ.Cadi11ac Sedan de Ville
(As per Appraisal on File with Executor)
1/32 Interest in Keffner #2 Well
(Stonestreet hands Co.Agent)
Income from well for period ending 6/30/70
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1,757.81
23.96
150.00--,
250.00
43.00
8.00
673,067 •3.Q
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I give and bequeath the sum of One Thousand
l..AST HIlJ..AND,TESTAHENT ,
A.
I direct my Executors to par my.,debts"the expenses
I ,
THIRD:
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I,BAmmy RESNICK.,of Hashington CouoFY,Pennsylvania,
FIRST:
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PITTSBURGH,Pittsburgh,Pennsylvania,for the general purposes of
the institution.
goods and equipment \o7hich I may own,to my wife,BERTHA RESNICK,if
living at my death,to be divided among them'as they shall mutually
.,'\
in as nearly equal shares as possible.
agree,or in the absence of such agreement,as my Corporate Executor,
in its sole discretion,shall deem advisable,making such distribution
FRIE~lli,and MARVIN RESNICK,or to the survivors or survivor,Qf,them
In the ev~nt my wife fails to'sl1iyive me,.,X give _
and bequeath the aforesaid items to my children,SARMI PALLICK,RUTH
she survives me.
SECOND:.I give and bequeath all my..jewel~y"automobiles,
clothing nnd other purely p~rzonal ~ffecti,as well a~all household ~
being of sound mind and memory do make,publish and declare this my
Last Will and Testament,hereby revoking and declaring null and void
any and all Wills and Codicils by me at any time heretofore made.
of my last illness and my funeral expenses.
,($1,000.00)Dollars to the JEWISH HOME AND HOSPITAL F0R,.,AGED AT
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B.I give and bequeath Ole sum of Five Hundred
Pennsylvania,for the maintenance of my grave.
•.,,\''';!....
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If my vlife,BERTHA RESNICK,survives me,I give,FOURTH:
($500.00)Dollars to BETH ISRAEL CONGREGATION,of "lashington,
devise and bequeath to my daughter,SARAH PALLICK,my daughter,RUTH
FRIEDMAN,and PITTSBURGH NATIONAL 13AI\K,Pittsburgh,Pennsylvania,as
Trustees,so much of my estate as 'viII afford my estate the maximum
allowable marital deduction UI~der Federal Estate Tax Laws when this
share of my estate,so given,is considered with any and all other pro-
perty of mine passing or Hhich has passed to my "life under the provisions
of this ~Ull or othen-lise,and Hhich other property is included in the
marital deduction allo·...red my estate.There shall be excluded from this
devise and bequest any assets ,...hich do not qualify for the marital cleduc-
tion.The property thus bequc<Jthed shall be held as the Marital Trust as
hereinafter provided •
.'In the event my wife and I should die either sirnultane-
ously or under circumsta:1ces which do not afford sufficient evidence as to
who was the survivor,it is my intention that it be presumed that my wife
survived me.
FIFTH:All the rest,residue and remainder of my estate re-
,.(-..
maining after the payment of taxes as hereinafter p~ovided,I give,devise
and bequeath to my said Trustees to be held as the Residuary Trust'as here-
fi
!nafter provided...
:I
SIXTH:My Trustees shall hold the Harital Trust and the Resid-
i';uary Trust in accordance with the following provisions:
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2.Upon the death of my wife;my Trustees shall
Trustees.limited however.to my children and/or gnll1dchildrcn.
the then remaining principal of the ~~rital Trust ~)al1 be paid and distrib-
,.~,;/,".',\,,
My Trustees shall pay the net income fromA.
I.TRUSTS.
to time,appoint and direct by an instrument in ,,,riting addressed to my
In addition to the foregoing provisions,my Trustees shall pay and distrib-
of any circumstance or condition affecting her "herein money is needed.
the Marital Trust to my wife.BERTHA RESNICK,or for her benefit.in
and during her lifetime.Further,during my ~life I s lifetime.my Trustees
ute so much of the principal of the Mlrital Trust as my wife may,fro~time
shall be authorized to pay and distribute to her,or for her benefit,so
much of the principal of the Harital Trust as my Trustees shall deem ad-
pay and distribute the then remaining principal of the Marital Trust as my
visable for her comfort;maintenance.support and to aid her in the event
installments convenient to her but not less frequently than'annually,for'
of appointment in her Last Will and Testament.whether to herself,her es-
,.wife shall appoint and direct by specific reference to this general power
tate,her creditors,the creditors of her estate Or oth~rwise.In default
of such appointment or direction by my ,~ife in her last Will and Testament,
uted in equal shares to my children,SARAH PALLICK,RUTH FRIEmiAN.and MARVIN
RESNICK.In the event any of my aforenamed children is not liVing'at the
death of my wife.his or her equal share shall be paid ~nd distributed to his
or her then living issue.per stirpes and ab~olutely,subject,however,to
the minority provisions hereinafter set forth.or in default,of issue of such'
deceased child of mine then surviving.such share shall be added in equal
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parts to the shares distributable to my otber nforenamed ch:l.ldrcn,or
issue as the case may be,to be di.ctributcd as though original parts
thereof.
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B.1.My Trufitces shall hold the principal of the
Residuary Trust for the use <Jod hellcfit of my wife,and shall pay to her,
or for her benefit,the net income therefrom,in installmente convenient
to her,but not less frequently than anrtunlly,for and during her life-
time,together with so much of the prirlcipal ther.eof as my Trustees,in
"i their ~ole discretion,deem advisnblc,from time to time,for her health,
poy Dno distribute to or for t:1Ic benefit of my children,from time to time,
its sale discretion,shall deem advil;able for theh'health)maintenance Dnd
so much of the principal of the R'2siduary Trust as my Corpornte Trustee>in
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In the event any of my aforenamed children
Upon the death of my wife during this trust
In addition,my Trustees shall be authorized to
2.
,{o;~'"~'~';~.,",,
maintenance and Gupport.
support,in the event funds from other sources are not othct";.'isc readily
available therefor,and shall 6e further authorized to provide funds to aid
my grandchildren to attain a complete education,including prcpnratory,
college and post-graduate or professional training.
for her benefit,or upon my death in the event my wife fails to survive me,
FRIEDMAN,and MARVIN RESNICK.
the principal of the Residuary Trust,as it is then constituted,shall be
paid and distributed in equal shares to my children,SARAH PALLICK,RlJrH
per stirpes and absolutely,subject,however,to the minority provisions
equal share shall be paid and distributed to his or her then living issue,
is not living at the death of the survivor of my wife and me,his or her....
hereinafter set forth,or in default of issue of such deceased child of
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porate Trustee shall be entitled to deduct:a rC3sonable fce,which fce
shall,be in accordance with the then prevaili.ng rate qf compensation
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To retain as an investment for my estate and the
As compensl1tion for its servi.ces hereunder,my Cor-
In addition to the p~-1erf,conferred by law,my
t~lile in the hands of my Trustees,neither the prin-II.
A.
III.
!
SEVENll1:
Executors and Trustees shall have the foll~7ing discretionary powers:
the authority to retain any stocks in PITTSBURGH NATIONAL BANK without
liability as a result of such retention.
trust estate,without any duty of diversification,any-and all property,
the case may be~to be distributed as though original pRrts thereof.
real or personal,received hereunder,which shall sp~cifically include
charged by my Corporate Trustee for like services.
mine then surviving,such ahare shall be added in equal parts to the
sell,assign,encumber,or in any m.:mner to anticipate or dispose of hiE:
at law or in equity,and no beneficiary hereunder shall have any pO't-1cr to
or her interest in the Residuary Trust,or in the income produced thereby.
attachment by any creditor of any beneficiary under any writ or proceeding
'shares distributable to my other aforenarucd children or their issue,8S
:cipal nor the income of the Residuary Trust shall be liable for the debts
,of ~ny beneficiary hereunder,nor shall thc Game be subject to scizure or
'-.-,;,•.'"J'.;:-.
B.To invect £llld rd.nveGt,including principal and
accu:nulated ;'ncome,in stocks.bondB,mortf,agc6,securities or other
property,real or personal.without bc\ing limited to the classes of
securities or investments in which fiJud.ndcs are authorized by law
direction that should my Executors and/or Trustees deem the sale thereof to
..Further,it is my desire and
C.To sell any and nIl real estate held as an asset of
In addition to and notwithstanding any of the fore-
going provisions,it is my desire and direction that my Executors,during
leases,assignments and other docu..-n.ents necessary to effect ·any of the
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D.To sell,exchl1nge,lease,encumber,option or other-
to invest trust funds.
powers granted.
simple absolute,or for any less estate to any purchaser or purchasers,
son,}~VIN RESNICK,a lease of long term duration to enable him to oper-
such prices and upon such terms as deemed advisable,and to make,exe-cute
ate a business or business interest therein.
extend beyond the term of any trust hereunder and beyond the period au-_
the administration of my estate and my Trustees thereafter,grant to my
thorized by law.and to make,execute and deliver deeds.mortgages,
my estate and trust estate at Guch times,at puhli.c or private sale.for
and deliver any deed or deeds therefor,conveying title thereto in fee
and vhich shall specifically include the authority to grant leases which
freed and discharged of any and all trusts hereunder.
manner and upon such terms and conditions as shall be deemed advisable,
wise dispose of all or any portion of my estate and trust estate in such
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in cash,as deemed advisable,and to this end allocation of assets in kind
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To make distribution of my estate and,trust estate toE,
to be in th~best interests of my C6tOtC or trust estate they shall first
extend an option to my son to purchnGc said commercial real estate at a
price equal to any bona fide offer,s8id option to extend for a period of
ninety (90)days following notice thereof to the optionee.Further,in
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F.To register or carry any investments held hereunder
,,
to my son insofar as is possible.In the event the value of said real
he shall have the right to purchase the same from my Trustees at a price
the event at the time for the dil;tri.bution of the Residuary Trust to my
children said real estate is then held {IS an asset of my Residuary Trust,
estate should exceed the value of the share to be distributed to my son,
it is my direction that the same be allocated to the share distributable
equal to any bona fide uffcr on such terms and conditions as deemed ad-
visable.
any person entitled thereto in kind,in cash,or partly in kind and partly
shall be in the sale discretion of my fiduciaries.Assets distributed In
kind in satisfaction of any pecuniary distribution under the terms of this
Will shall be distributed at th~ir values on the date or datcs of distri-
button.
hm~cver,that all such investments shall be so design&ted upon the records
in their own name or in the name of a nominee or nominees;provided,
~f my fiduciaries that the trust or estate to which said investments belo~g
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shall appear clearly at all times.
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G.To vote by person or proxy any and all stock held in
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my estate and trust estate und t.o p;lrtlcipate in any reorganization or
merger of companies or corpol:ati ong \.IhOGC s tack is so held.
H.To borrOlJ fOl:the purpose of my estate or trust
estate from any source,which shall include the authority to borrow from
any separate trust created berein,and [w security for repayment,to hold
or pledge the whole or any part of my estate or trust estate.
I.To retain in kind and continue to operate as a going
concern during the administration of my estate and my trust estate,any busi-
ness or business interest uhich I lU;ay own 01:have the controlling interest iri
at the time of my death,so long as such retention and operation is deemed
advisable,and my fiduciaries shall be entitled to adequate and reasonable
compensation for th~ir services in connection Hith the operation of such busi-
,'.'.
ness or business interest in addition to the amounts usually ai'larded Executors
or Trustees in connection with the administration of estates or trust estates.
During the period of time that such business or business interest is sooper-
ated,the full responsibility for the management and operation thereof may be
delegated to any person or persons they ~1Y deem advisable.Any such business
or business interest may be incorporated if my fiduciaries deem such action
advisable •.My fiduciaries,however,shall be authorized to sellar liquidate
any such business or business interest,upon such terms and conditions and to
such person or persons,corporation or corporations as they shall deem advisable.
My fiduciaries shall be authorized to borrow from my estate or from the trust
~..
estate or from any other source~''tolhatever money or moneys they deern advisable',~
to enable them to operate such business or business interest in the best
interest of my beneficiaries.My~fiduciaries shall be without liability for
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aoy loss arising from or C)ccas1oncd by the retention,operation and/or the
Gale or liquidation of any such businc:w or business interest.
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I direct my Executors to payout of the principal,
I name and appoint my daughter,SARMi PALLICK,my
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EIGHTH:
NUITH:
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,of appointment in the event it shall he held th.1t I have not exercised,
such pover of appointment in this Will,at such 'times and in such manner
property in which I may have an lntcrcst,including any property not
taxes or any portion thereof so paid shall be collected from or'pa'id by
any other person,persons,or corporations by ,my of reimbursement,
proration,apportionment or otherwise.
of my residuary estate all Fed(~ral El3tate,State Inheritance,Estate
'and Succession Taxes imposed upon or \lith respect to my estate or any
as my Executors in their sale discreUon shall deem advisable,and no such
forming a part of my testamentary estate but included in my gross estate
daughter,RUTH FRIEDrW'i,and PITTSBURGH NATIONAL BAi"lK,Pittsburgh,
"for tax purposes,except any property over which I have a taxable power
Pennsylvania,as Executors of and Trustees under this,my Last \1ill and
Testament.In the event either of my daughters,SARAH PALLICI(or RUTH
FRIEDMAN,either at the time of my death or thereafter,should he un-
"Tilling or unable to serve either as Co-executor or Co-trustee hereunder,
I name and appoint my son-in-la\v,HAROLD ffiIEDNAN,to serve in her stead
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in either such capacity in ~hich either said daughter should thus be Un-
willing or unable to serve.In the event none of the individuals named
above should at any time be willing or able to serve either as Co-executor
or Co-trustee,no further successor shall be appointed.
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~pon such terms and conditions as they believe advisable,giving good,
to serve~then my son-in-lav7,HAROLD FRIEDl-1.:-\l'l shall serve in her or their
",
No individual Hduclnry shall be required to post
I appoint my dauglJtcrD,SARAH PALLICK and RUI'H FRIEm-tAN
.TENTH:
ELEVENTH:
title to any real estate thus sold;and the power and authority to invest
then PITTS13URGB.NATIONAL BANK shall 50 f;CrvC.1 grant said Guardians the
stead and if none of said indivi.dual::>eh811 be willing or able to serve,
received by Ulero in kind and the pov)cr find authority to se11 the same
fiduciary shall be required to 6el~e.
bond or tiny additional security in Illl)'jurit;diction in \\7hich such
pO\.;'er to agree to any distribution of the said property)real or per50nal~
'",.....in such stocks,bonds and/or other investments they deem advisable,with··
cally done so.If either or both daughters should be unv7illing or unable'
as Guardians of any property Hhich Pl1CSC6 to a minor l1nd ,,,ith respect to
t.Jhich I am authorized to appoint Guardians llnd have not·othen-lise specifi-
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out being limited to those investments in which guardians are by law re-
quired to invest minors'funds;and the power and authority to disburse
to or for the benefit of the minor ,,,ards so much of the income and the
principal of the.minor's share of the said property as they,in their sale
discretion,deem advisable for the minor's comfort,maintenance,support
and complete education,including preparatory,college and post-graduate
or professional training,and to aid the minor in the event of any illness,
."
injury or other emergency affecting the minor wards wherein money is needed.
',:Any disbursements hereinabove authorized may be made to the parent,guardian
or such other person as may have custody of the person of that minor at the
time such payments are made,without liability on the part of said Guardians
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to see to the application of said r<lYI:lcnts by the payee t and the receipt of
any such person shall be a full ac.quHtilnce of said Guardians as to any
amount so paid.
\H.TNESS my hand and seal this :)/!
19-.-i2.
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_.:.:.'!.:...:':..0.':'-,'1,--,--,-10-'-<'L~'.,_.-----'~....:..._..--,---,__"__'--(SEAL)
Signed.sealed,published and dec1.:1l'erl by the Clhove named Testa-
tor,BARNEY RESNICK,as and for his Last Hill <:Inc!Testament,in tile pre-
sence of us,who at his request,in his presence and in the presence of
each other have hereunto subscribed our names as witne.sses.
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Address
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