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Home My WebLink AboutOC1970-1004 - ESTATE OF MERICHKO~500]O ~10999 L79125 514 205B7 lQ672A8 1~28533S 1~285J3S 1~28533T ('\.., ..'FORM 67 REG.WILLS ,.REV.1-50 J Application for 11lrUrr.a of A~mini.atration on thr Estate of.~g.~.~g.!i ~..~!:'!.~B.~.g}i.~g . Washington County,Pennsylvanialateof ,Deceased. Before the Register of Wills of Washington County personally appeared ~~.:..~~..~~.~.!.:.Y.~F " who,being duly sworn deposes and says that..~.§.~.~p..h P.:..~t1.~.r..t9..bJS9... age.5.1 ~.r,shaving ~.~.~.last family or principal residence at.Y.:~.~.~.~.~~~E ~.~.~..~.~~..~. (Street and Number) .......)n.g.~.p..~n.g.~.D.g ..~'r.9..w.n.§.hJ..p.,Washington County,Pennsylvania,died intestate Veteran's:ciIto~~alo~nst1~ech Farm, atL~.e.~.b.b.JJ.r.g.,..P..e.nn.s.y..l.y.ania ,on the2..7..t.hlay of J.uly... A.D.,19...7...q ,at..~M.,possessed of personal estate to the estimated value $}..?.9.gg..:..Q..q ,and of real estate in the Commonwealth of Pennsylvania to the estimated value of $,situate in . The names and addresses of the decedent's surviving spouse (if any)and other heirs including heirs by adoption)are as follows. REJ,ATIONSHIP 2616 SouthR~~~cJa~ck Avenue ~1.9:.r.g?:;r.§.1;;JS.Qy..?:.:r.;..S.;j,.1?t..~.r.r..;j,.t.t..;:?,p..!J.r.gb.~r.a..,.. Pauline Macenko Hrubovska Nie~e Zavadka 40 bkr.Humenn~'.................................................................................................................................................................................:1 ..Czechoslovakia .........................................................................................................................................'::. .~~.~.~.~.?:~~.y..~.~.~.~9..:g.~.~.~.~J9..y.~,t!.t..~.9..~I ~.i~~.~~.~I~.~~.~T~.~!.I}§.nn.~.. ......................................................................................................· · · · 1 · ··.. Regina Bobikova NIece Kudlovce okr.Humenne...........................................................................................................................................................................7 ..Czechoslovakia .........................................................................................................................................,. Sworn and subscribed before me this......}..?.~.~........ November 70 0 ,A.D.,19 . ,~~.~~. REGISTER .......................................................................................~:'1".. That deponent is over 21 years vof age,resides at..~.t..b.Ay.~.D.JJ.~~w:Q.Q.Q..§s..t.r..~.e.:t.~.". ........P.l:t.t..s.b.ur..gh.,..P.a ~.?.g.~g :. is a citizen of the United States and a resident of Pennsylvania,and respectfully applies for Letters of Administration upon the Estate of said decedent,no letters having been previously issued thereon. THE UNION NATIONAL BANK OF ":;~~.s..~!!J.1;~!!~=. ...........~:~. Trust ficer COMMONWEALTH OF PENNSYLVANIA }SS WASHINGTON COUNTY,:T~e Union National Bank of Plttsburgh,by Earl W.Sarver, And now ~?::..~~.~.~.!.:~.??.,19....7..9...,come/..T.:r..~.§.~.9.f..rJg..~.r... who being duly sworn doth depose and say that....h.~will well and truly administer the goods and chattels,rights and credits of J..Q.s..e.p.h AA J::1er.i.c.hko ,deceased, to the best oLb.l.s.....skill and judgment in strict compliance with the laws of this Commonwealth,mind- ful of the laws relating to inheritance taxes. Sworn and subscribed before me this ~.?.~.b . day oL ~.2y..~p.9..~I:,A.D.,19..1..Q .. ~~..~:J!~::::::::::::::::::::::::::::::::::::::::~REGISTER THE UNION NATIONAL BANK OF..PTTTS'EUl'{GH ·..::~;::::~~:::::::::..;:::::..:::::::::::::::::::::::::::::: Trus,t Officer •.-:# /~ ~3 -7(J-/(J(Jt! 1l/3?Jj )APPLICATION FOR Letters of Administration ESTATE OF JOSEPH A.MERICHKO Deceased R $. ........................................I~~Le tters...............p $~.:....... Extra Alias . . . . . . . . . . .$.. Certificates 'j'.:/.,..$1:.~. ,~~~1 Renunciations.. ....../..$l!.. .............................................................~$....·i..j......••..••........ ~.) c..c c:::> 1-#--'\.-..-'.i ~~ :::::t .~~r7~.~.......r··j..·j....·......·........ --i ~0""-',.-- -,-0 ---:t ~~g :;~~; ~;;:o I\c=>............................j:;-;..•••r.fi}...::;:J•••••0. en 0 cT-r---C0otal;;...{t:~(,·r.... ....:;..--,rl-'! ~:tt:1!L=_.-.·······Att~;:;;~;;·····......................... ~2 ! p ~3 -7tJ -/tJlJY 1 ESTATE OF JOSEPH A.MERICHKO ESTATE OF JOSEPH A.MERICHKO (DECEASED) The undersigned Margaret Kovar,sister estate and respectfully asks that 'of Joseph A.Merichko Washington County,Pennsylvania I"".h. right to administer on 13 late of ,deceased,hereby renounces her ---,-' Letters of Administration be issued to of Pittsburgh -_._.•._-- The Union National Bank m&k.~;(~Marga~et o~, ~-. 6c'0,1.{I rt J C.~ii t,nUN a/., .. I : ~lttlt nf 'tunaylttttttitt } Cttnunly nf IItta4inglnn aa: Personally before me,the undersigned authority,a ...:uQtary-..p:ub~iQ in and for saidEARLWSARVERTrustOfficerofCountyandState,appeared .THE..I.INfON...NA:rION.AL..~ANK..OF-..P-I!I'.T.SBURGH who,being duly sworn according to law,deposes and says that he is the ~or administrator of the es- tate of .J.QSEr.R..A MERICHKQ•............deceased,that the foregoing schedules constitute a complete inventory and appraisement of the real and personal estate of .JQ.$.ErH..A,...MEal.QHKO...., deceased,except real estate outside the Commonwealth of Pennsylvania;that the figures opposite each item of real and personal estate in the foregoing schedules are determined and stated by the undersigned to be the fair value of said items as of the date of the decedent's death,based upon a just appraisement of each item made by tRe above named ~fi Administrator. ..t;}W THE UNION TIONAL BANK PITTSBURGHSwornandsubsmbedbeforemethls0 } da~f ;S.~:5 19l..~~.~~.Pu l'·B.y ~dm·i~ist~~to~·Trn~t ..·Officer LOWELL R·..·SWD~~·PUBUC··~~·············ry········p.···J.G. PITISBURGH,AllEGHE.N~COUNfV ADDITIONAL INSTRUCTIONS MY COMM~SION EXPJRES JAN.6.19751::AIaA~#mWxofilNSlt be filed within three months after appointment of personal representative. Member,Pe .sy wit suppTemental inventory must be filed within thirty days of discovery of additional assets. 3.1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Oopies and 2 RCRI-33, .Over $10,000,including Copy of Will;1 Original and 3 Copies and 2 RCRI-33,Over $50,000,in- ;~luding Copy of Will and copy of Federal Estate Tax Return. .,....":'~:I;',"REFERENCE FOR ADDITIONAL COpy -,~t.~~~.~t:':~Act of 1947 P.L.513 Sec.5.2,72 P.S.4844.2 3Jntttnlnry ttub !\pprtti!ltmtnl .of the goods and chattels,rights and credits 'Which were of .JO'S.~H..A MERICHKO',...De.c.ease.d,.late of .v.:j).J~g(:!...9;f AY(:!l.l~.,.Indep.eno.e:o.ce T.ownship, Washington County,Pa.,taken and made in conformity with the above affidavit. See copy of Inventory attached DOLLARS $19,285.03 CENTS "vd "08 r~O.L~)N\HSV t~\ Slllf'r\;\1)'d3J.S\~jH oNI'd \'.\':'1 :;SsnB ~t t \·id Ut,\,nr \L, ~0 ;)'-\\A ... INVENTORY , of all/real and personal estate of JOSEPH A.MERICHKO,Deceased,late of Village of Avella,Independence Township,"Washington County,Pennsylvania. PERSONAL ESTATE SCHEDULE Assets received from The Union National Bank of Pittsburgh,Guardian per accounting attached hereto and made a part hereof: Cash 25 shares Fort Pitt Federal Savings &Loan Association -Savings account certificates Dollar Savings Bank Savings account #581742 ~ $2,000 p/v 2 1/2%Treasury Bond dated 11-15-45 due 12-15-67-72 @ 89 18/32 interest from 6-15-60 to 7-27-70 other assets received: U.S.Treasury,Veterans Administration Hospital Balance in patient's fund National Service Life Insurance Policy #FV3218586 REAL ESTATE SCHEDULE REAL ESTATE m PENNSYLVANIA None l-ft1MORANDUM OF REAL ESTATE OUTSIDE TEE COMMONWEALTH OF PENNSYLVANIA None $2,500.00 4,109.99· 1,791.25 5.74 205.87 10,672.48 i 1711!1 .,- IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS I COURT DIVISION NO.4316 IN EQUITY •. ESTATE OF JOSEPH A.MERICHKO,A WffiAK-MINDED PERSON FIRST AND FINAL ACCOUNT OF THE UNION NATIONAL BANK OF PITTSBURGH SUCCESSOR,BY CONSOLIDATION,TO COMMONWEALTH BANK AND TRIJST COMPANY FORMERLY COMMONWEALTH TRIJST COMPANY OF PITTSBURGH GUARDIAN December 10,1970 SUMMARY SCHEDULE A PRINCIPAL ...PERSONALTY , Receipts Pages 3 - 6 From Income -Personalty 2,862.11 6,354.75 Disbursements Pages 6 -7 BALANCE 9,216 86 919 93 8,296 93 INCOME SCHEDULE B -PERSONALTY Receipts Pag~s 7 -9 Disbursements Pages 9 -14 To Principal -Personalty 30,378.94 6,354.75 BALANCE NET BALANCE 36,697 69 36,733 69 (36 00 8,260 ,93 The Balance Consists of the Following:- Principal -Personalty United States of America Treasury 2 1/2% $2,000 dated 11/15/45 due 12/15/67-72 1,968 28 ,.".A , , . ESTATE OF JOSEPH A.MERICHKO.A WEAK-MINDED PERSON Savings Account , Dollar Savings Bank Savings Account No •581942 4,109 99 .Fort Pitt Federal Savings and Loan Association of Pittsburgh Savings Account Certificate 25 Investment Shares 2,500 OC 6/609 99' Miscellaneous National Service Life Insurance Certificate No.V 321 85 86 in the amount of $9,000.00 .1 00 8,579 27 Less amount due Accountant for Administrative Expenses 282 34 ..8,296 93 Income -Personalty Less amount due Accountant"for Administrative Expenses (36 001) 8,260 93 - 2 - - ,. ESTATE OF JOSEPH A.MERICHKO,A WEAK-MINDED PERSON SCHEDULE A PRINCIPAL -PERSONALTY RECEIPTS 1 9 5 0 Sept.14 National Service Life Insurance Certificate No.V 321 85 86 in the amount of $9,000.00 1 00 Additional Assets 1 9 5 0 I I Mar.27 Treasurer of the United States Armed Forces mustering-out and leave pay 276 50 1 9 5 1 Dec.7 Commonwealth of Pennsylvania World War II State Bonus 50 00 1 9 5 3 Dec.15 The Prudential Insurance Company of America Full settlement of disability claim under Policy No.M4445767 532 80 859 30 Purchase of Assets Bonds United States of America Savings Series H 7/26/55 $500 dated 7/1/55 due 3/1/65 500.00 3/21/56 500 dated 5/1/56 due 1/1/66 500.00 8/29/56 500 dated 8/1/56 due 4/1/66 500.00 3/22/57 500 dated 3/1/57 . due 1/1/66 500.00 I 6/23/58 1,000 dated 6/1/58 I due 6/1/68 1,000.00 I - 3 - .- ESTATE OF JOSEPH A.MERICHKO.A WEAK-MINDED PERSON Purchase of Assets (continued) Bonds (continued)- / 500.00 505.31 502.66 1,020.31 493.75 490.94 480.62 502.97 98 24/32 98.6 98 4/32 100 19/32 United States of America Treasury 2 1/2% dated 11/15/45 due 12/15/67-72 11/10/45 500 at 100 11/18/47 500 at 101 2/32 1/6/49 500 4/13/50 1,000 9/12/51 500 at 6/26/52 500 at 12/22/52 500 at 4/8/54 500 at United States of America Treasury 2 1/2% 2/10/54 $500 dated 10/20/41 due 9/15/67-72 at 98 30/32.494.69 Savings Accounts Fort Pitt Federal Savings and Loan Association of Pittsburgh Savings Account Certificate Investment Shares 3/23/59 10 shares 3/17/60 15 shares 1,000.00 1,500.00 Dollar Savings Bank Savings Account No.581942 4/2/65 500.00 7/9/65 1,500.00 8/9/65 299.00 10/7/65 500.00 11/5/65 500.00 3,299.00 13,790.25 Cash disbursed for purchase of the above assets 13,790.25 o 00 - 4 - ESTA'IE OF JOSEPH A.MERICHKO.A WEAK-MINDED PERSON ,,,,.... Veteran's Benefit -Treasurer of the United States I Insurance Awards 1/19/42 -7/19/70 343 months at $5.75 per month 1,972.25 refund of premium.3.31 1,975 56 Conversion of Assets Without Gain or Loss 1 9 6 5 Mar.15 Proceeds redemption -$500 United States of America Savings Bond Series H.dated 7/1/55 due 3/1/65 500.00 Carrying value 500000 !o 00 June 4 Proceeds redemption -$1,000 United States of America Savings Bonds Series H dated 6/1/58 due 6/1/68 1,000.00 Carrying value 1,000.00 ,o 00 Jul.5 Proceeds redemption -$500 United States of America Savings Bond Series H dated 3/1/57 due 1/1/66 500.00 Carrying value 500.00 o 00 Oct.5 Proceeds redemption -$500 United States of America Savings Bond I Series H dated 8/1/56 due 4/1/66 500.00 Carrying value 500.00 o 00 Nov.5 Proceeds redemption -$500 United States of America Savings Bond Series H dated 5/1/56 due 1/1/66 500.00 Carrying value 500.00 o 00 0 00 - 5 - ESTATE OF JOSEPH A.MERICHKO,A WEAK-MINDED PERSON Gain on Sale of Asset 1 9 4 8 Apr.27 Proceeds sale -$500 United States of America Treasury Bond 2 1/2% dated 11/15/45 due 12/15/67-72 at 100 8/32 501.25 Carrying value 500,00 1 25 Miscellaneous Veterans Administration Hospital Facility,Lyons,New Jersey Refund to Patient's Account No,C 3 043 321 3/1/48 25 00 2,862 11 From Income -Personalty Account Funds transferred for Investments 5,543 76 Interest on deposit at Dollar Savings Bank 810 99 6,354 75 9,216 86 DISBURSEMENTS Administrative Expenses 1 9 43 Nov.1 George B.White Service of notice on heirs 5 00 1 9 7 0 Dec.10 John McCreight,Esq. Attorney's fee 100 00 The Union National Bank of Pittsburgh Accountant's compensation 432 59 537 59 - 6 - 17'.A ESTATE OF JOSEPH A.MERICHKO,A WEAK~MINDED PERSON Loss on Sale of Assets 1 9 6 0 Apr.26 Proceeds sale -$1,000 United States of America Treasury Bonds 2 1/2% dated 11/15/45 due 12/15/67-72 at 83 830.00 Carrying value 1,007.97 177 97 Sept.29 Proceeds sale -$500 United States of America Treasury Bond 2 1/2% dated 10/20/41 due 9/15/67-72 at 88 440.00 Carrying value 494.69 •54 69 Oct.26 Proceeds sale -$1,000 United States of America Treasury Bonds 2 1/2% dated 11/15/45 due 12/15/67-72 at 87 2/32 870.63 Carrying value 1,020.31 149 68 38~34 919 93 SCHEDULE B ••INCOME -PERSONALTY RECEIPTS Veteran's Benefit , Treasurer of the United States Compensation 11/1/43 -6/1/46 .32 months at $20.00 per month 640.00 Adjus~ment 4/2/46 to 6/30/46 from $20.00 to $115.00 per month 281.84 6/1/46 -8/1/46 2 months at $11'.00 per month 230.00 , 8/1/46 -2/1/49 30 months at $138.00 per month 4,140.00 Adjustment 2/1/49 210.00 2/1/49 -11/1/49 9 months at $173.00 per month 1,557.00 11/1/49 -6/1/52 31 months at $185.00 per month 5,735.00 6/1/52 -1/30/54 19 months at $207.50 per month 3,942.50 - 7 - .- ESTATE OF JOSEPH A.MERICHKO.A WEAK-MINDED PERSON Veteran's ..Benefit (continued) Treasurer of the United States ~.-.. 2/1/54 -2/12/54 at $207.50 per month 76.40,2/13/54 -2/28/54 at $190.00 per month 120.01 ,3/1/54 -9/30/54 . 7 months at $190.00 per month 1,330.00 9/JO/~4 -9/1/57 36 months at $198.50 per month 7,146.0C 9/1/57 -11/1/59 26 months at $244.00 per month 6,344.oc 31,752 75 Interest -Bonds United States of America Treasury 2 1/2% $500 11/15/45 -6/15/47 19.77 500 12/15/47 -12/15/48 17.04 1,000 6/15/47 -6/15/50 62.50 2,000 6/15/50 -6/15/51 50.00 2,500,6/15/51 -6/15/52 62.50 3,000 6/15/52 -12/15/52 37.50 3,500 12/15/52 -12/15/53 87.50 500 9/15/53 -9/29/60 87.98 4,000 12/15/53 -12/15/59 600.00 1,000 12/15/59 -4/25/60 9.02 I '.3,000 12/15/59 -6/15/60 37.50 ;.'1,000 6/15/60 -10/26/60 9.08 2,000 6/15/60 -6/15/70 500.00 I I 1,580.39 Less:accrued interest on purchase of bonds 26.70 1,553 69 United States of America Savings,Series H I $500 7/1/55 -1/1/65 152.20 500 7/1/56-11/1/65 153.65 500 8/1/56 -8/1/65 144.30 500 3/1/57 -;{i/65 150.60 1,000 6/1/58 - 6 15/65 246.20 I 846 95 I I I ! 2,400 64 - 8 - .----------- ESTATE OF JOSEPH A.MERI CHKO,A WEAK-MINDED PERSON Interest -Savings Accounts ''1'.A 1 9 5 0 Apr.3 1 9 5 '). Jan.10 Dollar Savings Bank Savings Account No.581942 4/1/65 -6/1/70 Fort Pitt Federal Savings and Loan Association 10 Investment Shares 6/30/59 -12/30/59 25 Investment Shares 6/30/60 -6/26/70 Miscellaneous Treasurer of the United States Special Dividend National Service Life Insurance Treasurer of the United States Special Dividend National Service Life Insurance DISBURSEMENTS Administrative Expenses 26.25 1,129.26 810 99 1,155 51 415 8C 162 OC 1,966 50 577 80 36,697 69· 1 9 5 4 Mar.12 \ \1 9 7 0 Jul.27 ;. \ Commonwealth of Pennsylvania,Department of Health,Bureau of Vital Statistics Cost of death certificate for Mary Merichko The Union National Bank of Pittsburgh Accountant's compensation Postage 1 00 1,917 44 7 64 1,926 08 '- 171'A ESTATE OF JOSEPH A.MERI CHKO,A WEAK-MINDED PERSON Distribution '. Veteran's Administration Hospital Lyons,New Jersey Credit to Patient's Account No.C 3 043 321 5/28/48 150 00 ,Veteran's Administration Hospital Montrose,New York Director Credit to Patient's Account .No.C 3 043 321 10/16/50 150.00 7/31/51 150.00 5/1/52 200.00 1/9/53 180.00 8/25/53 190.00 8/3/54 56.00 9/13/54 200.00 1,126 00 Veteran's Administration Hospital Coatesville,Pennsylvania Director Credit to Patient's Account for incidental needs No.C 3 043 321 11/1/55 200.00 1/25/57 125.00 5/14/57 125.00 450 00 Veteran's Administration Hospital Leech Farm Road,Pittsburgh,Pennsylvania Credit to Patient's Account for clothing and incidental needs No.C 3 043 321 12/6/57 125.00 8/19/58 200.00 325 00 Veteran's Administration Hospital Coatesville,Pennsylvania Director Credit to Patient's Account for clothing and incidental needs No.C 3 043 321 2/22/60 150.00 8/24/60 150.00 300 00 I -10 - -------- ESTATE OF JOSEPH A.MERICHKO,A WEAK-MINDED PERSON Distribution (continued) 200.00 200.00 250.00 250.00 250.00 150.00 200.00 200.00 200.00 200.00 175.00 150.00 Veteran's Administration Hospital Leech Farm Road,Pittsburgh,Pennsylvania Credit to Patient's Account' No.C 3 043 321 5/25/61 6/13/61 9/18/62 5/9/63 8/18/64 6/11/65 8/18/66 5/17/67 2/21/68 10/25/68 9/30/69 5/26/70 2,425 00 New Jersey 30.00 25.00 50.00 50.00 60.00 75.00 75.00 50.00 50.00 50.00 50.00 205.00 150.00 134.61 170.00 purchase of clothing for Ward Transportation and expense of Ward from Lyons,New Jersey to Pittsburgh 12/31/47 Return to Lyons,New Jersey including expenses of attendant and his return 2/18/48 Expenses to visit son at Lyons, New Jersey 4/19/48 10/25/48 5/12/49 10/25/49 Clothing and expenses for son 3/28/50 purchase of combination coal and gas stove Expe~sesto visit son at Lyons, New Jersey 4/12/47 7/1/47 12/15/47 12/23/47 Mary Merichko,mother Expenses to visit son at Lyons, 9/29/44 10/27/45 12/21/46 2/20/47 -11 - ESTATE OF JOSEPH A.MERICHKO,A WEAK-MINDED PERSON Distribution (continued) Mary Merichko,mother (continued) Expenses of husband,daughter and'se1f to visit son at MOntrose,New York 9/28/50 10/24/51 4/10/52 10/24/52 Medical needs for husband 5/21/53 Expenses of husband and self to visit son at MOntrose,New York 7/2/53 Clothing and medical expenses 10/16/53 125.00 125.00 125.00 125.00 50.00 135.00 100.00 2,009 61 Mary and or,'Michael Merichko Maintenance 3/15/46 15.00 4/24/46 25.00 5/24/46 25.00 6/24/46 100.00 7/24/46 to 11/24/46 5 months at $80.00 per month 400.00 I 1/1-J. 11/27/46 additional maintenance 50.00 1:2/23/46 to 1/23/47 2 months at $80.00 per month 160.00 \\d '2./2:4/47 -1/24/49 24 months at $105.00 per month 2,52Q.00 ~2/8/49 additional maintenance 50.00 .1/24/49 to 3/23/49l,2 months at $105.00 per month 210~00 \3/24/49 additional maintenance 50.00 ,3/23/49 to 5/24/49 -2 months at $105.00 per month 210.00 6/20/49 additional maintenance 50.00 5/24/49 to 7/24/49 2 months at $105.00 per month 210.00 8/3/49 additional maintenance 30.00 7/24/49 to 3/24/50 8 months at $105.00 per month 840.00 3/24/50 to 1/24/51 10 mOrLths at $125.00 per month 1,250.00 2/9/51 additional maintenance 100.00 1/24/51 to 3/24/51 2 months at $125.00 per month 250.00 -12 - I ..• I ..'11 .,.,'"..,''7'•• ESTA'IE OF JOSEPH A.MERICHKO.A WEAK-MINDED PERSON Distribution (continued) Mary and or Michael Merichko Maintenance (continued) 4/12/51 additional maintenance 82.00 4/23/51 to 11/23/53 32 months at $125.00 per month 4,000.00 12/23/53 additional maintenance and Christmas expenses 50.00 11/23/53 to 1/21/54 2 months at $125.00 per'month 250.00 10,927 00 Michael Merichko Maintenance ,1/21/54 to 9/23/54 8 months at $125.00 per month 1,000 00 Margaret Kovar,sister Maintenance of Michael Merichko 10/21/54 -1/21/61 76 months at $125.00 per month 9,500.00 pro-rata share of expenses incurred by father prior to death -4/12/61 100.00 -'9,600 00 I Margaret Kovar,sister ITravelexpensestovisitbrotherI in hospital I I 12/13/63 20;00 Travel expenses and Christmas expenses for brother 12/17/64 20.00 Travel expenses for January,February and March,1968 1/10/68 25.00 Christmas expenses for brother 12/23/69 50.00 115 00 Thompson Flowers 3/8/54 payment of bill 25 25 I 28,452 86 I I 30,378 94 -13 - .~ -- ..... _.... ESTATE OF JOSEPH A.MERICHKO,A WEAK-MINDED PERSON To Principal -Personalty Account Funds transferred for investments Interest on deposit at Dollar Savings Bank -14 - 5,543 76 810 99 6,354 75 36,733 69 \\ '..•.-(,e'., j",.; r ( IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA NO.L3 -,7tJ-/()~ ESTATE OF JOSEPH A.MERICHKO,DECEASED FIRST AND FINAL ACCOUNT OF THE UNION NATIONAL BANK OF PITTSBURGH ADMINISTRATOR " ,.,.'.,...,:, ~.'...~": '::', _______J .J)~~~".,..~~;:tp,•.,.,"........f.r....(t.y n{V"i"~- . • ,'-'4"-~•• ..1f a/';'fi/N{Jl:(Jn L;u!.!,tity,:::'0. I do (](}.'"tf/":u t"ho:t .''-Utue ~Jl~:e'n /r:ql'l:rlofitJ€!llJ f;l!~~t'7;t.~",,:~~ '!nrrCflJrned'oj tlit?f7il;l{1 o;l t"JiiJ.?lulthin (Ir~(JGut"'}r In ~h1.::f'r.>]i'7l,,;"·.~~.:;-',.. li;'ri!)ed by SUiCIde Qf}d l1u/c of Cauri,as e:;ichJi'I/)sd i.'.'J t/lfjrao{filed to No.b3 --'11-380 IP't 'J .'d ,'','/.•;,Tl,<oi..·I ".'J.•t',:""3/\~~.d ness my 10..'.(1,•.•'<c.:.~.Ci.u~al f.",.•.•.v _JI. ,f:\1 11.1{'I A-r-.,.IJI(;JJ'•••~~_,j;Y ..lif..- ORllrJ 1740A___4 t__ [)-J U.: .'..:::-~r .- \J r-<..:>>e/) ,=) o~f{l1.()t) John B.-McCreight,Esq.\t . McCreight,Marriner and McCreight 520 Washington Trust Building Washington,Pennsylvania 15301 I BALANCE DUE -$16,662.16.I ~, ".~.l::) 17'11 IN THE COURT OF COMMON PLEAS OF WASH[NGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION ESTATE OF JOSEPH A.MERI CHKO,DECEASED FIRST AND FINAL ACCOUNT OF THE UNION NATIONAL BANK OF PITTSBURGH ADMINISTRATOR July 22~71-I _._-,I SUMMARy l SCHEDULE A PRINCIPAL -PERSONALTY eipts Pages 2 - 3 19,341.58 rom Income -Personalty 550.92 19,892 50 bursements Pages 3 - 4 3,440 34 ~ BALANCE 1\6'f662 16 ~ SCHEDULE B INCOME -PERSONALTY eipts Page 5 586 09 bursements Page 5 35.17 o Principal -Persona1~.550.92 I58609 II BALANCE 0 00 . NET BALANCE 16,662 16 .Balance Consists of the Following: Principal -Personalty d nited States of America Treasury Bills $10,000 dated 4/8/71 due 10/7/71 chased 7/8/71 9,861 80 ings -Account ollar Savings Bank Savings Account No.581942 nventory value 4,109.99posited1/26/71 3,500.00 1nterestonDeposit266.40 7,876039 I Iess:. Withdrawal 7/22/71 1,500.00 I a1ance on deposit I 6,376 [39 16,238 b.9 ,h on hand 423 97 , 16,662 16 I I Pur U D B L I De I Rec F Dis The Dis T Rec Cas Sav ----_._.._..__.. •• ESTATE OF JOSEPH A.MERICHKO.DECEASED SCHEDULE A PRINCIPAL -PERSONALTY RECEIPTS '. 197 1 June 8 Inventory filed Purchase of Assets Bonds United States of America Treasury Bills 1/7/71 $10,000 dated 1/7/71 due 7/8/71 9,750.90 7/8/71 10,000 dated 4/8/71 due 10/7/71 9.861.80 19,612070 19,285 ~3 Deposited Dollar Savings Bank Savings Account No.581942 '1/26/71 ' Cash disbursed to purchase the above assets Withdrawal -Savings Account Proceeds withdrawn Dollar Savings Bank Savings Account No.581942 7/22/71 Carrying value Conversion of Assets Without Gain or Loss 3.500.00 23,112.70 23.112.70 1,500.00 1.500.00 o 00 o 00 2,500.00 2.500000 197 0 Dec.8 Proceeds redemption." ,Fort Pitt Federal Savings and Loan Association Savings Account No.I-606 25 Saving Investment Certificate Shares Inventory value -2- o 00 ~.,.'7'.A ESTATE OF JOSEPH A.MERI CHKO,DECEASED Conversion of Assets Withc)Ut Gain or Loss (continued) 1 971 July 8 Proceeds maturity -$10,000 United States of America Treasury Bills dated 1/7/71 due 7/8/71 .9,750.90 Purchased 1/7/71 9,750·99 o 00 0 00 Gain on Sale of Asset 1 970 Nov.17 Proceeds sale -$2,000 United States of America Treasury Bond 2 1/2% dated 11/15/45 due 12/15/67-72 at 92,,12 1,847.50 Inventory value·1,791.25 56 25 19,341 58 I From Income -Personalty Account Interest on deposit at Dollar Savings Bank 266 40 Balanootransferred for Distribution 284 52 550 92 19,892 50 . DISBURSEMENTS Administrative Expenses 1 970 Nov"16 Earl W.Sarver Reimbursement of funds advanced in re application of Letters of Administration 18 00 Nov"17 Commonwealth of Pennsylvania Department of Health -Vital Statistics Cost of one Death Certificate for Michael Merichko 2.00 and one Death Certificate for Meri Merichko 2.00 4 00 -3- ••'.'7'.A ESTATE OF JOSEPH A.MERICHKO,DECEASED I I _._.... I·I I II I Administrative Expenses (conti?ued), 1 970 ;, ,' Dec.4 Register of Wills of Washington County,Pennsylvania ,..,Cost of Two Short Certificates 2 00 Dec.31 McCreight,Marriner and McCreight Reimbursement for cost of advertising Grant of Letters of Administration Washington County Reports 14 00 Observer and Reporter 14 00 1 971 Jan.20 Register of Wills of Washington County,Pennsylvania Cost of one Short Certificate 1 00 July 6 McCreight,Marriner and McCreight ~I Reimbursement of costs advanced for filing Inventor,y and balance due on Grant of Letters of Administration 35 00 July 22 McCreight,Marriner and McCreight Attorneys'fee 750 00 The Union National Bank of Pittsburgh Accountant's compensation 750 00 1,588 00 Preferred Debt 197 0 Dec.4 Nickolas A.Vlasic Funeral Home Funeral expenses 1,709.00 Less: Veteran's Administration Benefits 310.00 Allegheny County Benefits 75.00 .385.00 1,324 00 Other Debt 1 970 Dec.30 The Union National Bank of Pittsburgh Guardian of the Estate of Joseph A.Merichko No.C-6069 Payment for Administrative Expenses Principal 282.34 Income 36.00 318 34 .3,230 .3A- -4- :.•,'. I ESTATE OF JOSEPH A.MERICHKO.DECEASED SCHEDULE B INCOME -PERSONALTY RECEIPTS Interest -Bonds United States of America Treasury 2 1/2% $2,000 7/27/70 -11/24/70 16 .39 United States of America Treasury Bills Accumulation on $10,000 to 7/8/71 249 10 265 49 Interest -Savings Accounts Dollar Savings Bank saVin,s Account No.581942 6/1 70 -6/1/71 266 40 Fort Pitt Federal Savings and Loan Association Savings Account No.I-606 25 Saving Investment Certificate Shares 6/26/70 -12/8/70 54 20 .320 60 586 09 DISBURSEMENTS • Administrative Expense 197 1 July 22 The Union National Bank of Pittsburgh Accountant's compensation .35 17 To Principal -Personalty Account Interest on deposit at Dollar Savings Bank 266 40 Balance transferred for Distribution 284 52 550 92 586 09 I.--5- i - I - - ". COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF ALLEGHENY EARL W.SARVER,Trust Officer of THE UNION NATIONAL BANK OF PITTSBURGH,the above named Accountant being duly sworn according to law deposes and says that Letters of Administration were granted to THE UNION NATIONAL BANK OF PITTSBURGH and advertised more than six months prior to the filing hereof;that the disbursements shown in the account have been made to the parties entitled thereto and that the account as stated is true and correct as he verily believes. Trust Officer .~~q~Sworn and subscribed before me this'__.c;.~-=__day of·---7'd~";';"------'197( ~A~ Notary Public A.NEWTON,"lOTARY PUBLIC Ci:SBtJRG'H,ALLEGHENY COUNT\72. lAY C.oMMISSION EXPIRES FEB.21"1 REQUEST FOR DISTRIBUTION ..................'....;. Accountant requests that distribution be determined by the Court in accordance with the Petition for Distribution to be offered in evidence at the audit of this account. THE UNION NATIONAL BANK OF PITTSBURGH , Observer -Reporter WASHINGTON,PENNSYLVANIA PROOF OF PUBLICATION 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,~.ic.h~.r..g s..~CQW~JL ,who being duly s,worn according to law,deposes ,and says that he is the .Yi.c.e.~Pre.s.i.dent of the Observer Publishing Company,a Ptennsylvania corporation,and its agent in this behalf;that the s,aid 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 busines's at Washington,Washington County,Pennsyl- vania,where it or its predecessors have been established and published continuousIy for more than six months prior to the publication of the notice hereto attached;that the printed notice or advertisement hereto attached is a ,copy of an official advertisement,official notice,legal notice or legal advertisement,exactly as printed or published in the Obs1erver-Reporter in its regular editions on the following date or dates;. ,.No.v.embe.r 25.,.D,e.c.ember .2 and 9.,.1.9.7.0 .. that neithe'r the affiant nor the Observer Publishing Company is interested in the subject matter of s,aid notice or advertising and that all of the all-ega- tions'of this affidavit as to the time,place and character of pUblication are tru'e.,..I2-:L~4J...j..~..... •••t,! (,....,.~,-. Sworn to and sUbs~before me this...-9......day oLDec.embe.r...1970&'~~~R?:'t1(~y WASHINGTO~"WASHINGTON COUNTY MY COMMISSION EXPIRES MAY 6.1972 ,!'II 63 SOUTH MAIN STREET Washington,Pennsylvania (PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION) Estate Notices The Register of Wills has granted letters, testamentary or of administration,in the following estates.Notice is hereby given to all persons indebted thereto to make payment without delay and to those hav- ing claims or demands to present t'hem for settlement to the Executors or Admin- istrators or their Attorneys. ,PROOF OF PUBLICATION • • • ••• • • • • •• •• • • • 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 <y:}d that,all 0,f the ~Iltions of this affidavit as to the time,place and chari~:?,Vthe,~u~iqation are t.fu 01'/W Il('-'/';'/'7')/,l;)L !J?7 j/l~./-~'l-G"/'-~'(/c'---'.-;'\._<.V~ ••••••••••••••••••~••..,.._,••~.;.;;;;••~on '1.!.-/. o"'/"~ditOr__--- Sworn to and subscribed before me this ",__------~-<""-,.... In compliance with the Newspaper Advertising Act of May 16,1929,P.L. 1784 Sec.3,paragraphs (3)and (25). j COUNTY OF WASHINGTON} STATE OF PENNSYLVANIA SS. Personally appeared before me,a Notary Public in and for said County and Commonwealth,CHARLES C.KELLER,who,being duly sworn,deposes and says:that he is the Editor of the WASHINGTON COUNTY REPORTS,the official legal periodical for said Washington County,publis'hed 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: ..._~~y.~~.~_~£.._?~..t ~.n.Q . _ . .........p.~.t;.~mQ.~.f ~.~)..9.~J,9.7..Q . ....1,.9J.I>.....d,y OL...~.~.<;.~.jt~L ...._...,l,{ZQ ~<2(~;;;::- JO:;::i':-:I:!~T.SCll\i.1AN~IA r'~t?·J F,:bii·:,":,,£i~;~r:tu;l,W~shington Co,g£!)./II:Y CJlTliT.issioll Expires July 1,197'1 / MERICHKO,JOSEPH A.,Dec'd. Late of ViUage of Avella,Washing-~ounty,P~~:--------- Administrator:Earl W.Sarver TrustOfficer,The Union National Bank ofPittsburgh,4th &Wood StreetsPittsburgh,Pa.15230 "Attorn.ey:John B.McCreight,Esq.,McCreIght,Marriner &McCreight 520 Washington Trust Bldg.,Wash~mgton,Pa.15301 I I ~......,.'."!r ";\.""-!.,!..·;"'·""·'l'.,,~i,.1'~5';'i,..;,;~r~.r ~lja;J.l.n~·q·i,f!..;.iJ.··;~.~·4t.ti~rx 11.t \..;).'i.A.j~..~~·l.~~.lJl,..';AI""~"'1>"_...--i.~•...,-..--.y.~...I.:J~v"r~ (~rplFnH1·Qhl1trt 1JJiuiniult J In.toc nw'!,ter of the AuuH of f,.G·~I'U;d:in ) :~:"~L~O~E~H_A.ME~I_~E~-------l TO THiD AUDlTING JUDGE: 63-70-1004 A.A.""..~'V'..._._.._ Earl W.Sarver,Trust O_f_f_i_~~~.._, The Union National Bank of Pittsburgh---------._-_._----_._----------,-------_.,--- ._----------------- ----,._---,-----._-----,--- McCREIGHT,MARRINER &McCREIGHT ----------------,-------':-",=-.:1------------- .' N.B.-Counsel srall,by.separa pap ,prE;sent a concise statement of each claim,v:it1~.supportiue;ca c ,j0 n of any interest e1aimed.Objections to an account as filed,shaH be concisely stated in a separate paper. Council sU;igesting proper distributiOl'i shall file a sepr;,rate concise state- ment ill thtct regard...,o, ...._-----------------------------~~~._- .''-..(Form where decedent died intestate,)~. lin tIIr (@rp!Jans'(tlnuttnf lIai!Jtngtnn (tlnunty ESTATE OF,No.63-70-1004 ~,A.A. ';"J, In the audit of the .............~~~~P~~.~~~.~~g~9.. Deceased Account of Earl W.Sarver,Trust Officer The petition of.~.~Wn.9.N...NA!J.QNAt.B..ANK..OF PITTSBI1R.GH... (Name of Petitioner) State (l)whether de- cedent was married or unmarried;(2)if mar- ried:whether a husband or wife survived and his or her name;(3) whether or not there was any marriage settle~ ment;(4)whether or not family relation was maintained until deced- ent's death;and (5) whether the decedent left children or issue of deceased children. respectfully represents:. (a)The decedent died ~.~y.~7.'-..):9.7.Q ,intestate and (Date) letters of administration on P..~.~estate were granted NQ.Y.embe.r...l2.,197.0 . (Date) as per record thereof appearing in Administration and Bond Book No..?4 . at page ?.7... Decedent was ~not married within h(b)At the time of death,the decedent's domicile was ~t e Com- monwealth of Pennsylvania,to-wit,at y.1.})..~g.~'?f ~y.~.P:~.. (Town or Township,State and Nation) and residence was at..Y..~.~~!..~.~..~...~.'?~.p.~~_~.~...~~.~.~.~..!..~.~L ..~~~~~~~gg ...~~~~~.!....15206 (Town or Township,State and Nation) (c)The names of all persons having any interest as heirs or next of kin with the names of their deceased parents,to show relationship if they take by ~ representation are as follows: NAMES Relationship Interest Of age,sui- juris,or not, (write yes or no). Name of Guardian,Trustee or Committee,if any,or beneficiary,manp..er and place of record of appointment and is bound suffi- cient to cover and protect share. Margaret Kovar Sister 1/2 Yes Yes Yes Yes 1/6 1/6 1/6 Niece Curlejo a Niece Bobikov~Niece (Macenko) (Macenko) Children of deceased sister, Mrs.Helen Macenko Mrs.Apolonia (Macenko) Hrubovska Mrs.Helena Mrs.Regina State exceptions,if any. giving names and dates of death and the names of their executors or administrators,or the names or their issue as the same may be mater. ial. Describe type of notice. All of said parties in interest are living,except Mary Merichko,mother,died 2/11/54,Michael Merichko,father,died 2/22/61,Mrs.Helen Macenko,sister died December 31,1968 a resident of Humenne,Czechoslovakia,survived by three (3)daughters Mrs.Apolonia Hrubovska,Mrs.Helena Curlejova and Mrs. Regina Bobikova all residents of Humenne,Czechoslovakia. (d)All parties having any interest have had~J.!?!?~P....notice of the filing of the ~ccount by.mail.The residents of Czechoslovakia received notice byAlrMall8/5/71. (e)Balance for dist~ibution per Account (f)Additional debits,not shown by Account (Itemize)See Exhibit "A". Income-Personalty 57.43 61.10.,- $16,662.16 •••••••••••••••••••••••••••oa $~~.~.:.~.~ 19.00 61.10 (g)Additional credits,not shown by Account (Itemize) See Exhibit "A" Principal-Personalty Income-Personalty 80.10 $ . $16.".7.QQ.!.22not Insert word "not"where I (h)Claim for exemption har been made,and has :!.l:~~been paid. necessary. .(i)The estate is subject to the payment of inheritance tax to the State of Pennsylvania. If taxable state w~eth'l (j)The estate is !.l:~~~subj ect to the payment of the county 4 mills er tax has been paId. tax. (k)The estate is !.l:~.~subject to the payment of Federal inheritance tax. (1)All creditors (and other persons who have complied with Rule II, Sec.9),of whose claims the accountant.;r.§.Q§.ty~.4.....notice or knowledge,have ........................received actual notice of this audit;the amounts of their claims and whether or not they are admitted to be correct are as follows: .~-' 1f too many for the space,annex a listthere- of;if no such claims, insert the word u none.'" If any creditor or other claimant has not reo ceived actual notice,that fact must be stated. None ..lJ Indicate such claims as may be secured or en- titled to a preference, and give detailed infor- mation concerning such security or preference. Here insert a reference to all questions requir- ing adjudication,and a statement of any mater- ial facts not already given.If none insert the word u none." If any share has been assigned or attached that fact should also be stated here. (m) None (n)The balance for distribution consists of property in kind,form and character,as follows: State kind,form andcharacterofproperty composing the balance for distribution,and if any part thereof is not cash,whether or not there has been any elec- tion to take such part in kind.Principal-Fersonalty Cash $16,700.59 ,,~.....Jf Of I '"--.'..-~ '7'" IN THE COURT OF COMMON PLEAS OF WASHrnGTON COUNTY,PENNSYLVANIA ORPHANS I COURT DIVISION NO.63-70-1004 ESTATE OF JOSEPH A.MERICHKO,D~E.ASED ADDITIONAL RECEIPTS .AND DISBURSEMENTS TO THE FIRST .AND FrnAL .ACCOUNT OF THE UNION NATIONAL BANK OF PITTSBURGH ADMINISTRATOR 16,700 r9 I!, .16,700 59 II t I I 647 19 i !,II' ______6;;,;;114..2H 0 ~o I I 16,700 911=== I II I III I ! IIiII I! iII! 589.76 ~7,43 BALANCE BALANCE NET BALANCE Page 2 Principal -Personalty SCHEDULE B INCOME -PERSONALTY SCHEDULE A PRINCIPAL -PERSONALTY Receipts Page 2 From Income -Personalty Disbursements Cash on hand Receipts Page 3 Disbursements Page 3 To Principal -Personalty I The Balance Conists of the Following: ..---.---.-------------__===--====__========_=====::;:=====r==:-~3b-l9'l1.------==:=::.=~=-_.._-_._-----r-,lr--------·--r--T--- SUM MAR Y i I II I I I I I IIIi_19_,_~"'~~:b:a.°~I I II I 19,949193 II 3,249 134 II1_-----.,.'-'1 I I I I i I ! ! Exhibit "A" I I-...I....--__----L~~_I ..- '7'." I I -ESTATE OF JOSEPH A.MERICHKO,DECEASED SCHEDULE A PRINCIPAL -PERSONALTY I RECEIPTS Receipts in accordance with the First and Final Account filed 19,892 50 Conversion of Assets Without Gain or Loss 1 9 7 1 .Aug.27 Proceeds sale -$10,000 U.S.of A.Treasury Bills dated 4/8/71 due 10/7/71 9,861.80 , ',.\0'.As Shown on First and Final Account 9,861.80 Io00 Withdrawal.-Savings Account Proceeds withdrawn Dollar Savings Bank Savings .Account No.581942 6,376.39 .As Shown in First and Final Account 6,376.39 a 00 I 19,892 50 I From Income -Personalty Account Amount transferred for Distribution 5'1 43 19,94<;93 DISBURSEMENTS Disbursements in accordance with the First and Final Account filed 3,MD 34 Less:Correction of From:Disbursements 3,44D.34 I To:Disbursements 3,230.34 I I 210 00 3,23C 34 Administrative Expenses 197 1 .Aug.1D McCreight,Mariner and McCreight Reimbursement for filing First and Final .Account 19 00 3,249 34 -2- --- ,-----------------------------r: ~,:.. ESTATE OF JOSEPH A.MERICHKO,DECEASED I SCHEDULE B INCOME -PERSONALTY RECEIPTS Receipts in accordance with the First and Final Account I I filed 586 09 , Interest -Bonds U.S.of A.Treasury~iJ.ls Accumulation on $10,000 to 8/27/71 61 10 \ 647 19 DIS B·U R S E MEN T S Disbursements in accordance with the First and Final ) , .Account filed .586 09 ~, 197 1 ,t -.., llug.31 The Union National lBank of Pittsburgh •. .Accountant1s compensation 3 67 ~I 589 76 To Principal -Personalty .Account . .Amount transferred for Distribution 57 43 647 19 , -3- ---- ."~.:J.••- .~,L 0,),.:rcv! ~~') C2:))~.J"-J..l~~.-:fei ~~:lU,U1 ~..I q)-.JJ CUr ~..,t ....,.......L4.i~............W<J:.h~->.~~...., ~,.~0,'~~<; ~0,')-, ~I ·-."17111 IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION NO.4316 IN EQUITY . ESTATE OF JOSEPH A.MERICHKO,A WEAK-MINDED PERSON FIRST AND FINAL ACOOUNT OF THE UNION NATIONAL BANK OF PITTSBURGH SUCCESSOR,BY CONSOLIDATION,TO COMMONWEALTH BANK AND TRUST OOMPANY FORMERLY COMMONWEALTH TRUST OOMPANY OF PITTSBURGH GUARDIAN December 10,1970 SUMMARY SCHEDULE A PRINCIPAL -PERSONALTY Receipts Pages 3 -6 2,862.11 From Income -Personalty 6,354.75 9,216 86 Disbursements Pages 6 -7 919 93 BALANCE 8,296 93 SCHEDULE B INCOME -PERSONALTY Receipts Pages 7 -9 36,697 69 Disbursements Pages 9 -14 30,378.94 To Principal -Personalty 6,354.75 36,733 69 BALANCE (36 00 NET BALANCE 8,260 93 The Balance Consists of the Following:- Principal -Personalty Bond United States of America Treasury 2 1/2% $2,000 dated 11/15/45 due 12/15/67-72 1,968 28 Exhibit liB" 8't1~f r- ,--.., .'-.. I"._.. . ESTA'IE OF JOSEPH A.MERICHKO,A WEAK-MINDED PERSON ...---- Savings Account Dollar Savings Bank I Savings Account No.581942 4,109 99 Fort Pitt Federal Savings and Loan Association of Pittsburgh Savings Account Certificate 25 Investment Shares 2,500 OC , t.•.6,609 99u,· Miscellaneous National Service Life Insurance Certificate No.V 321 85 86 in the amount of $9,000.00 .1 00 8,579 27 Less amount due Accountant for Administrative Expenses 282 34 I. I i8,296 93'I Income Personalty I- Less amount due Accountant for Administrative Expenses (36 ooD 8,260 93 I I I I I I -2 - I r------------------------------------------"""'I ,.,••A ESTATE OF JOSEPH A.MERICHKO,A WEAK-MINDED PERSON .--~ SCHEDULE A PRINCIPAL -PERSONALTY RECEIPTS 1 9 5 0 Sept.14 1 9 5 0 Mar.27 1 9 5 1 Dec.7 1 9 5 3 Dec.15 National Service Life Insurance Certificate No.V 321 85 86 in the amount of $9,000.00 Additional Assets Treasurer of the United States Armed Forces mustering-out and leave pay Commonwealth of Pennsylvania World War II State Bonus The Prudential Insurance Company of America Full settlement of disability claim under Policy No.M4445767 Purchase of Assets Bonds United States of America Savings Series H 7/26/55 $500 dated 7/1/55 due 3/1/65 500.00 3/21/56 500 dated 5/1/56 due 1/1/66 500.00 8/29/56 500 dated 8/1/56.due 4/1/66 500.00 3/22/57 500 dated 3/1/57 due 1/1/66 500.00 6/23/58 1,000 dated 6/1/58 due 6/1/68 1,000.00 -3 - 276 50 50 00 532 80 1 00 .--_---------------------------------------------- ,."." Purchase of Assets (continued) Bonds (continued) United States of America Treasury 2 1/2% dated 11/15/45 due 12/15/67-72 11/10/45 500 at 100 500.00 11/18/47 500 at 101 2/32 505.31 1/6/49 500 502.66 4/13/50 1,000 1,020.31 9/12/51 500 at 98 24/32 493.75 6/26/52 500 at 98.6'490.94 12/22/52 500 at 98 4/32 480.62 4/8/54 500 at 100 19/32 502097 United States of America Treasur,y 2 1/2% 2/10/54 $500 dated 10/20/41 due 9/15/67-72 at 98 30/32 494.69 Savings Accounts Fort Pitt Federal Savings and Loan Association of Pittsburgh Savings AccoUllt Certificate Investment Shares 3/23/59 10 shares 3/17/60 15 shares Dollar Savings Bank Savings Account No o 581942 4/2/65 500000 7/9/65 1,500.00 8/9/65 299.00 10/7/65 500.00 11/5/65 500.00 Cash disbursed for purchase of the above assets 1,000.00 1,500000 3,299000 13,790.25 13,790.25 o '00 I I -4 - -I !" , .-. ..I"... ESTATE OF JOSEPH A.MERICHKO,A WEAK-MINDED PERSON .......- Veteran's Benefit Treasurer of the United States Insurance Awards 1/19/42 -7/19/70 343 months at $5.75 per month 1,972025 refund of premium 3.31 1,975 56 Conversion of Assets Without Gain or Loss 1 9 6 5 Mar.15 Proceeds redemption -$500 United States of America Savings Bond Series H dated 7/1/55 due 3/1/65 500 000 Carrying value 500 000 o 00 June 4 Proceeds redemption -$1,000 United States of America Savings Bonds Series H dated 6/1/58 due 6/1/68 1,000000 Carrying value 1,000000 i !o 00 Jul.5 Proceeds redemption -$500 United States of America Savings Bond Series H dated 3/1/57 due 1/1/66 500.00 Carrying value 500.00 I I I o 00 I Oct.5 Proceeds redemption -$500 United States of America Savings Bond Series H dated 8/1/56 due 4/1/66 500.00 Carrying value 500.00 I o 00 I Proceeds redemption -$500Nov.5 United States of America Savings Bond Series H dated 5/1/56 due 1/1/66 500.00 Carrying value 500.00 , ! 000 ! 0 00 I I II - 5 - ... ESTATE OF JOSEPH A.MERICHKO A WEAK-MINDED PERSON -----~---=--- Gain on Sale of Asset 1 9 4 8 A.pr.27 Proceeds sale -$500 United States of America Treasury Bond 2 1/2% dated 11/15/45 due 12/15/67-72 at 100 8/32 501 0 25 Carrying value 500,00 1 25 Miscellaneous Veterans Administration Hospital Facility,Lyons,New Jersey Refund to Patient's Account No.C 3 043 321 3/1/48 25 00 2,862 11 From Income -Personalty Account Funds transferred for Investments 5,543 76 Interest on deposit at Dollar Savings Bank 810 99 6,354 75 9,216 86 DISBURSEMENTS Administrative Expenses 1 9 4 J Nov.1 George B.White Service of notice on heirs 5 00 1 9 7 0 Dec.10 John McCreight,Esq. Attorney's fee 100 00 The Union National Bank of Pittsburgh Accountant's compensation 432 59 537 59 I - 6 - I ," II'•• ESTATE OF JOSEPH A.MERICHKO,A WEAK-MINDED PERSON ~.::----=-..::.: Loss on Sale of Assets 1 9 6 0 A.pr.26 Proceeds sale -$1,000 United States of America Treasury Bonds 2 1/2% dated 11/15/45 due 12/15/67-72 at 83 830.00 Carrying value 1,007097 177 97 Sept.29 Proceeds sale -$500 United States of America Treasury Bond 2 1/2% dated 10/20/41 due 9/15/67-72 at 88 440.00 Carrying value 494.69 54 69• Oot.26 Prooeeds sale -$1,000 United States of America Treasury Bonds 2 1/2% dated 11/15/45 due 12/15/67-72 at 87 2/32 870063 Carrying value 1,020.31 149 68 382 34 919 93 SCHEDULE B INCOME:-PERSONALTY RECEIPTS Veteran's Benefit Treasurer of the United States Compensation 11/1/43 -6/1/46 32 months at $20.00 per month 640.00 Adjustment 4/2/46 to 6/30/46 from $20.00 to $115.00 per month 281.84 i 6/1/46 -8/1/46 I 2 months at $1150 00 per month 230.00 8/1/46 -2/1/49 30 months at $138.00 per month 4,140.00 Adjustment 2/1/49 210.00 2/1/49 -11/1/49 9 months at $173.00 per month 1,557.00 11/1/49 -6/1/52 31 months at $185.00 per month 5,735.00 I 6/1/52 -1/30/54 19 months at $207.50 per month 3,942.50 - 7 -I I " , ESTATE OF JOSEPH A.MERICHKO.A WEAK-MINDED PERSON _..- Veteran's Benefit (continued) Treasurer of the United States 2/1/54 -2/12/54 at $207.50 per month 76.40 2/13/54 -2/28/54 at $190.00 per month 120.01 3/1/54 -9/30/54 7 months at $190.00 per month 1,3~0.OC 9/30/54 -9/1/57 36 months at $198.50 per month 7,146.0C 9/1/57 -11/1/59 26 months at $244.00 per month 6,344.0C 31,752 75 Interest -Bonds United States of America TreasuT,y 2 1/2% $500 11/15/45 -6/15/47 19.77 500 12/15/47 -12/15/48 17.04 1,000 6/15/47 -6/15/50 62.50 2,000 6/15/50 -6/15/51 50.00 i 2,500 6/15/51 -6/15/52 62.50 3,000 6/15/52 -12/15/52 37050 3,500 12/15/52 -12/15/53 87.50 500 9/15/53 -9/29/60 87.98 4,000 12/15/53--12/15/59 600.00 1,000 12/15/59 -4/25/60 9.02 3,000 12/15/59 -6/15/60 37.50 1,000 6/15/60 -10/26/60 9.08 2,000 6/15/60 -6/15/70 500.00 1,580.39 Less:accrued interest on purchase of bonds 26.70 1,553 69 United States of America Savings,Series H $500 7/1/55 -1/1/65 152.20 500 7/1/56 -11/1/65 153.65 500 8/1/56 -8/1/65 144030 500 3/1/57 -3/i/65 150.60 1,000 6/1/58 -6/15/65 246.20 846 95 i I 2,400 64 I - 8 - ~ I ESTATE OF JOSEPH A.MERICHKO,A WEAK-MINDED PERSONI=====r======================~~~~~~~~~~==;:;:::======;=c- Interest -Savings Accounts 1 9 5 0 Apr.3 1 9 5'Jan.10 Dollar Savings Bank Savings Account No.581942 4/1165 -6/1/70 Fort Pitt Federal Savings and Loan Association 10 Investment Shares 6/30/59 -12/30/59 25 Investment Shares 6/30/60 -6/26/70 Miscellaneous Treasurer of the United States Special Dividend National Service Life Insurance Treasurer of the United States Special Dividend National Service Life Insurance DISBURSEMENTS Administrative Expenses 26.25 1,129.26 810 99 1,155 51 415 8e 162 oe 1,966 50 577 80 36,697 69 1 9 5 4 Mar.12 1 9 7 0 Ju1.27 Commonwealth of Pennsylvania,Department of Health,Bureau of Vital Statistics Cost of death certificate for Mary Merichko The Union National Bank of Pittsburgh Accountant's compensation Postage ,..9 - 1 00 1,917 44 7 64 1,926 08 ,- ESTATE OF JOSEPH A.MERICHKO,A WEAK-MINDED PERSON .,- Distribution Veteran's Administration Hospital Lyons,New Jersey Credit to Patient's Account No.C 3 043 321 5/28/48 150 00 Veteran's Administration Hospital Montrose,New York Director Credit to Patient's Account No.C 3 043 321 10/16/50 150.00 7/31/51 -150.00 5/1/52 200.00 1/9/53 180.00 8/25/53 190.00 8/3/54 56.00 9/13/54 200.00 1,126 00 Veteran's Administration Hospital Coatesville,Pennsylvania Director Credit to Patient's Account . for incidental needs No.C 3 043 321 11/1/55 200.00 1/25/57 125.00 5/14/57 125.00 450 00 Veteran's Administration Hospital Leech Farm Road,Pittsburgh,Pennsylvania Credit to Patient's Account for clothing and i~cidental needs No.C 3 043 321 12/6/57 125.00 8/19/58 200.00 325 00 Veteran's Administration Hospital Coatesville,Pennsylvania Director Credit to Patient's Account for clothing and incidental needs No.C 3 043 321 2/22/60 150.00 8/24/60 150.00 300 00 I -10 - I : ," I ESTATE OF JOSEPH A.MERICHKO,A \oEAK-MINDED PERSON --- Distribution (continued) _Veteran's Administration Hospital Leech Farm Road,Pittsburgh,Pennsylvania Credit to Patient's Account No o C 3 043 321 I5/25/61 200.00 6/13/61 200000 9/18/62 250 000X9/63 250000 8 18/64 250000 6/11/65 150000 8/18/66 200 000 5/17/67 200 000 2/21/68 200.00 10/25/68 200.00 9/30/69 175.00 5/26/70 150.00 2,425 00 I I Mary Merichko,mother Expenses to visit son at Lyons,New Jersey 9/29/44 30.00 10/27/45 25 000 12/21/46 50.00 2/20/47 purchase of combination coal and gas stove_170.00 Expenses to visit son at Lyons, New Jersey I 4/12/47 50 000 X1/47 50 000 12 15/47 50.00 12/23/47 purchase of clothing for Ward 50.00 Transportation and expense of Ward from Lyons,New Jersey to Pittsburgh 12/31/47 2050 00 Return to Lyons,New Jersey including expenses of attendant and his return 2/18/48 134.61 Expenses to visit son at Lyons, New Jersey 4/19/48 50 000 10/25/48 60.00 \ 5/12/49 75 000 I 10/25/49 75.00 I Clothing and expenses for son 3/28/50 150.00 I I -11 - I I .-------....'- ., ...-- ~'{~.. ESTA1B OF JOSEPH A.MERICHKO,A WEAK-MINDED PERSON -_.... Distribution (continued) Mary Merichko,mother (continued) Expenses of husband,daughter and self to visit son at Montrose,New York 9/28/50 125 000 10/24/51 125 000 4/10/52 125.00 10/24/52 125.00 Medical needs for husband 5/21/53 '50.00 Expenses of husband and self to visit son at Montrose,New York 7/2/53 .135000 Clothing and medical expenses 10/16753 100.00 2,009 61 Mary and or Michael Merichko Maintenance 3/15/46 15.00 4/24/46 25.00 5/24/46 25.00 6/24/46 100.00 7/24/46 to 11/24/46 5 months at $80000 per month 400 000 11/27/46 additional maintenance 50.00 12/23/46 to 1/23/47 2 months at $80.00 per month 160.00 ;;:'2/24/47 -1/24/49 24 months at $105.00 per month 2,520.00 ~8/49 additional maintenance 50 000 1 24/49 to 3/23/49 2 months at $105.00 per month 210.00 3/24/49 additional maintenance 50 000 3/23/49 to 5/24/49 2 months at $105.00 per month 210.00 6/20/49 additional maintenance 50.00 5/24/49 to 7/24/49 2 months at $105.00 per month 210.00 8/3/49 additional maintenance 30.00 7/24/49 to 3/24/50 8 months at $105000 per month 840.00 3/24/50 to 1/24/51 10 months at $125.00 per month 1,250000 2/9/51 additional maintenance 100.00 1/24/51 to 3/24/51 2 months at $125.00 per month 250.00 -12 - I - .- ESTATE OF JOSEPH A.MERICHKO.A WEAK-MINDED PERSON ~---- Distribution (continued) Mary and or Michael Merichko Maintenance (continued) 4/12/51 additional maintenance 82eOO 4/23/51 to 11/23/53 32 months at $125.00 per month 4,000.00 12/23/53 additional maintenance and Christmas expenses 50eOO 11/23/53 to 1/21/54 2 months at $125.00 per month 250.00 I I 10,927 00 Michael Merichko Maintenance 1/21/54 to 9/23/54 8 months at $125.00 per month 1,000 00 Margaret Kovar,sister Maintenance of Michael Merichko 10/21/54 -1/21/61 76 months at $125.00 per month 9,500.00 pro-rata share of expenses incurred by father prior to death -4/12/61 100.00 9,600 00 Margaret Kovar,sister Travel expenses to visit brother in hospital 12/13/63 20.00 Travel expenses and Christmas expenses for brother I12/17/64 20.00 I Travel expenses for I January,February and March,1968 1/10/68 -25.00 Christmas expenses for brother 12/23/69 50.00 115 00 III Thompson Flowers II 3/8/54 payment of bill 25 25 ! 28,452 86 30,378 94 I -13 -I I ., .....)...'7"" ESTATE OF JOSEPH A.MERICHKO,A W&AK-MINDED PERSON To Principal -Personalty Account Funds transferred for investments 5,543 76 Interest on deposit at Dollar Savings Bank 810 99 6,354 75 36,733 69 , IIi I -14- I ! Are there any advance- ment,by decedent to be considered on distribu- tion and has any distri- bution on account been made by accountant to any distributtee? (p)None (q)Give brief location of any real estate sold. Not Applicable I ~~e:rii~;et~f~nt:u~~:;(r)The Union National Bank of Pittsburgh was appointed Guardian of the and term.Estate of Joseph A.Merichko at No.4316 in Equity.A First and Final Account of the Guardian was attached to the Decedent Inventory as an exhibit when filed June 30,1971.A copy of said account is attached hereto and marked Exhibit liBII• Wherefore your petitioner asks that distribution of principal and income be awarded to·the persons thereunto entitled and suggests that the balance of principal and income should be awarded respectively as follows (shares being stated in proportions but not in amounts):- Mrs.Margaret Kovar,sister 2616 South Braddock Avenue .Pittsburgh,Pennsylvania Mrs.Apolonia Hrubovska,niece Zavadka fIJ,okr.Humenne Czechoslovakia Mrs.Helena Curlejova,niece Zavadka,okr Humenne Czechoslovakia Mrs.Regina Bo.bikova,niece Kudlovce,okr.Humenne Czechoslovakia 1/2 share residue 1/6 share residue 1/6 share residue 1/6 share residue b A legheny County of~,ss. The above named petitioner being duly sworn doth depose and say that the facts set forth in the foregoing petition are true to the best of h...i.s _knowledge and belief. to and subscribed before me thissworn)¥~day of..§~P..~.~!!?-P.~~,,19..7.*. .~~---_:. BARBARA CRAIG.NOTARY PU C WASHINGTON,WASHINGTON C NTY MY COMMISSION EXPIRES ~UNE 25,1974 ·····_··········_······················Memliet;·PeiiiisyJvanTa·~s·sociefliiiiofN~tirfiii········ And your petitioner will,etc., THE UNION NATIONAL BANK OF PITTSBURGH Earl W.Sarver Trust Officer .~ FORM IN CASES OF INTESTACY 63 -70-1004N·o......__....,...Term,19 ...,A.A. IN THE ORPHANS'COURT WASHINGTON COUNTY,PA. .J Estate of Joseph A.Merichko Deceased. Earl W.Sarver,Trust Officer THE UNION NATIONAL BANK OF PITTSBURGH ;. ,.- G.~.; <-:..r: ""': .1 Sur account of ..... PETITION SUR AUDIT In Conformity with Court Rule Ill, Sec.5 (B) COUNSEL FOR THE ACCOUNTANT WILL SUBMIT HEREWITH 1.The letters of administration. 2.A copy of the inventory and appraisement. 3.Proof of advertisement of the grant of letters, if not filed with accountant. 4.An appearance for those represented. 5.InherHance tax receipts,if any. 6.Certificate of liens in case any of the funds fo.r distribution are derived from the sale of real estate. 7.Copy of Federal Estate tax return,if estate is subject thereto. 8.Signed elections to take in kind,if any. " John B.MCCreight,Esq. ~,.'.,.I ~.,!,, 1-;-.;."..:\:~ ~T~'·".: ~....-= '. " I t ,~! ,/ Attorney """9 for Accountant. N'?12897 Washington,pa.,2J--"L..--oL-.o<::~=-=:......·_r-l~19-# OFFICE OF CLERK OF ORPHANS'COURT DIVISION Total County •••••$,__....::;__ State,etc...•$====~ ft-<:> ••••••$,~~~~'O__ ~Dollars ,Court Per_--==--__-=~_ ACCOUNT Administrator -8821 -Estate of Joseph A.Merichko,Deceased To CLERK OF ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA PRINCIPAL: Clerk's Cost per Adjudication and Decree dated 11/10/71 at NO.63-70-1004 . No.897802 $33.00 November THE UNION NATIONAL BANK OF PITTSBURGH DETACH BEFORE DEPOSITING CHECK'--------------------------------------------- RCC·4 (8·68) No·8 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE11840OFFICIALRECEIPl·PENNSYLVANIA INHERITANCE,~ J TtiO THOUSAND FOUR HUNDRED SEVENTEEN and 55/100 _ representing Pennsylvania Inheritance or Estate Tax due from the following estate:From:--r 111!1 RECEIVED doliars UNION NATIONAL BANK OF PITTSBURCH FOURTH (1 WOOD STREET 15%Tax on $,$~ 2%Tax on $$,---------11iI1I 6%Tax on $$---------Ini 2,409.07OnAccount File No.Date of Death ---i November 19,1971 Address --; PITTSBURGH,PENNSYLVANIA 15230 63-70-1004 2,409.07 $,--------- Date of Payment --1 JOSEPH A..MERICHKO Name of Decedent --1 tjASHINGTON %Tax on $$---------11I Estate Tax,Act of May 7,1927 County ---------------------1 TOTAL TAX CREDIT Less five percentum of tax if paid within three months after date of death I6Js interest at tlO~78f71 _%frh~t~e......------ to _ $,--------- $---------1IiII 8.48 $,--------.111I@2,417.55 NOTE,Th;.!;~~~,~~.N_~~,~~:!!!~2 TOTAL AMOr)~ID i)/',f $ • '.\''''(\j Ii 1ft.f"\"Received by"..<.-~"I~•..\.l.tX.....x.....-I \)J~J..../;--'U NOTE:In accepting the transfer inheritance tax an future estates,prior to the death of the life""'if .(Signat~)j '.; tenant or tenant for years,as evidenced by this receipt,it is understood that the Commonwealth shall.J -/--•/J not be precluded or prevented from hereafter assessing additional inheritance tax at the death of tne••..·'\.·V--(y-l./:......,..;:>-I (.,-.l...-IM life tenant or tenant for years whenever it appears that such additional tax may be legally due and Q \(Title.'1\ collectible for any reason whatsoever.\(,') ......_-----........-_----~~~-...~~~---~_....-_..-~--~~~~_._._-------_._----- ) IN THE COURT OF COMMON PLEAS OFlpASHINGTON COUNTY,PENNA. ORPHANS'COURT DIVISION INRE: Estate of JOSEPH A~MERICHKO, Deceased.. ( ) ( J ( ) '( No.1004 of 1970 " .The HON9RABLE P.VINCEN~MARINO,Judge of the said Court. 1VIcCREIGHT,MARRINER &McCREIGHT,Esqs., of Washington,'Pa:,representing the Accountant. .. TuesdaY,September 14,1971,at 10:00 o'~lock A.M.,EDST.- HEARING ON AUDIT..". ~z 0(>oJ>-Ul Z ZIIIDo i BEFORE:~Clz :rUl0(~.~APPEARANCES: 2 IXl-UI a oJ 0(~TIME:a :::l., J:~C\I " I I rl ! .;, The only unusual matter in cOnIleetion with this estate is the fact tha three of the distributee's,three ofUie heirs are residents of Commu~ist block countries.We have with us in Cour,t this plorning Mr.Earl W.Sarver,Trus t Officer of the Union National Bank,who is qmte familiar with the transfer of funds to Czechoslovakia,and feels that u---------'TT"""------------------------------------------------.--------, 2 there will be no complication the~e.But I felt that the Court might have some question for Mr.Sarver. I I THE COURT:I don't know that we have any specific question for .Mr.Sarver,but we do anticipate that the distribution must be made " ip.accordanc'e wlth the present rules and regulationS,ofatheo'fEeasury Department or whoever there is interested in It.We understand,of .course,that the distributionsls to the so-called Iron Curtain Countri s have been held unconstitutional as·far as delaying them improperly i concerned.We know that,but we still have to go through a regular procedure in making that distribution.I presume that Mr.Sarver is :. acquainted w.~th that.Mr.Saryer,will you kindly infOrm us of what you know"~bout the distribution in those countries? I I MR.SARVER:Your Honor,the Union National Bank is also guardian for another World War I veteran who lives in Liptovsky , Czechoslovakia,who I personally vislted in 1968. THE COURT: MR.SARVER: In'Czechoslovakia? Yes.My purpose in going to Czechoslovakia at that time was to discuss matters with Mr.Steve Guman,.our ward, to see that he was getting his money,to look at his f~mily,i!nvestiga e -his fam ily,and things along that line.I,foupd Mr.Guman getting his U!-0ney.I had',made pe'rsonal friends with a'few men in our embass in Prague.I have wI,'itten to our embassy on the Merichko matter, and they have come back stating,'which I also find on my own personally with Mr.Guman,that there has been no problem as far as the .--------,...--------------------~----- 3 Czechoslovakian heirs or people getting the funds that are sent to them ..Our embassy,I have a letter here from them,state tha t they have no evidence whatsoever of monies not received by the person .." ~that it is intended for.The only restriction is that the heirs or the they.will receive the full amount,that is in the Czech money. recipients.of this money must take it in Czechoslovakia crowns or two sect coupon's,whichever they request. they are allowed-to get at one time? Yes,sir, Not that I know of,sir, Yes,sir,they will. No,sir. And the Czech officials do not take any percentag And there is no restriction on the amount? As it is set up in the exchange comparative to ou Isn't there some restriction on the amount that So that regardless of the amount,if this Court· money,the regular exchange, makes an order awarding the fund to the distributee in Czechoslovak a, THE COBRT: THE COURT: THE COURT: MR.SARVER: MR.SARVER: THE COURT: MR.SARVER: MR.SARVER: THE COURT: e 0(·z0(>..I>-IIIZZIIIII. i 0..Clz'i: III 0(~ .,: U II:..III 0'e ..Ic( U 0::l.., :t..r-N viII:III..II:0' II.IIIII:..II:::l0U ..Ic( Uii:... 0 of it in making the transfer.? MR.SARVER:None that Iknow of,sir,I checked this out with Thes>dore Donner,who represented the United States Government or he represented the Czechoslovakian Government at the Nurembe g trials and who was a personal friend of Judge Musmanno's,I discus~ed I •4 Mr.Guman's case with Theodore Donner and there will be no tax ...,-involved or no tax put on the monies when Mr.Guman dies by the Cz'echQslovakian Government .. ( ;. THE COURT:'Now what type'of a receipt are you able to get Guaranty through the bank in Prague,showing tha t the funds were things like that.As far as the money is concerned I would have to request or get in touch with the heirs and request that they send us .a from the distributee in Czechoslovakia that you might file here in the .' Is there anyone else in Court interested in this All right.I think that explains the situation.ThaI ik (NO RESPONSE) The only receipt I have at t,he present time,Your decedent's estate? you very much. Guaranty,for the tran~fer of the funds,get the receipt through Moq an Honor,is the receipt that the heirs have received our:accounting ane . receipt for the funds that~hey receive.I also---thethought just camp --- can'¢'ake arrangements through my own bank,who goes through Mor gan f1elivered .. THE COURT: MR.SARVER:·. Court records? e ~z«>..J)0- UIZZIIID. i0..C)z iUI«~ ..,:u II:..UI Qe..J«0 Q :J., r.."N viII:III..II:0D.IIIII:..II: :J0U .J«. "0 ii:I&.0 THE COURT:The audit of this account is 'ordered closed by the Court. ( A UDIT CLOSED) "' " .. ,j t..... " ~hereby certify that the proceedings and evidence are contain d, The foregoing record of the proceedings upon'the hearing ?f"the .,:oii:..IIIo...<CU Q::l., :t~N :!z<C,>...>-~fully and accurately in the notes taken by me on the 'hearing of the above zIIIII. Z causel and that this copy is a correct transcript of the same.o '..~zX III<C~ iii 0:E above cause IS hereby approved and directed to be file,d.:... oL III0:..0:::loo...<CUii:II.o ... .' ". ,f I 1\ ......,j ",.. J,.l: .' .'_of ;'i ~"j~-,.1 1 ·1 o ~.lit"~~."lJ ..,,)':~,.............,,J ...:J \, " I, .. "\' " t."·1.I .J..J....t A.<J r t~ ,.. ',.,L. :>, ..,.~.-...".•... ......, '. ,""'-,J.. ~u t~t <!tnurt nf <!tnUtntDu Jlruli nf lJu1l~iugtnu <!tnnut!}, Jruuliylnauia,(@tp~aUli'Qtnurt IlimlilnU ESTATE OF Joseph A.Merichko deceased No._~6.L3-::.:..J7~0~--=1~OO~4=-_ In the matter of the Firs t and Final Account of Union National Bank of Pitts. Administrator ADJUDICATION AND DECREE And now:November 10 ,19~,this matter came on for hearing, audit and distribution at this session and testimor:y taken;and thereupon,upon due consideration thereof 6h~881~§e for distribution in the hands of the Accountant is determined to be $1,•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. SCHEDULE OF DISTRIBUTION Balance per account _ ..fo·" .".A.ddit-ional"ldebit asked at audit•.-.""'.j •• \J.-.. '.::Addit10na:1:'credi t asked at audit •1.0-•...~~... ;--;S:a!ance_.._--:-,....:.,..,-_......,,,.',,.........'1 ..-......: ''''-Deduct Clerk's Costs &Receipts 1 Attorney7':'-----::;M=c::;..;C"""r:...;;e""'i;;J;g.h=t~M_a_r;..;r;.,,;;i;;;;n,;;.;e;..;r;.....,;&~M.;,,;c;.,;C;;,,;r;..;e;.;;i.8;1.;;h;;;.;t:..-1\'.. $16.662.16 118.53 .$16,780.69 80.10?z~~~{~8~~~~. 33.00 $16,667.59 Russell Marino,Agent,transfer inheritance tax,$2408.25 Interest from 10/27/71 to 11/20/71 9.30 $14,250.04 Margaret Kovar,sister,1/2 balance,receipt to be entered of record, Mrs.Apo1onia (Macenko)Hrubovska,niece,chil~ of Mrs.Helen Macenko,adeceased sister,1/3 of 1/2 balance,receipt for same to be entered of record, Mrs.Helena (Macenko)Cur1ejova,niece,child of Mrs.Helen Macenko,a deceased sister,1/3 of 1/2 balance,receipt for same to be entered of record, Mrs.Regina (Macenko)Bobikova,niece,child, of Mrs.He1e,n Macenko,a deceased sis ter,1/3 of 1/2 balance,receipt for s sme to be entered of record, 7125.02 '2375.01I. I I 2375.01 2375.00 No balance .. ("" <) ,I' ,.,. -I ..oJ ....WMHINGTON . 'J''., •Form RCC-33 RESIDENT DECEDENT ~']-70"'/00 'I COMMONWEALTH OF PENNSYLVANIA' DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS COUNTY OF • I J IMPORTANT:This return must be completed in detail and filed in duplicate,with will attached,with the Register of Wills of the County where decedent resided;Return is due within one year after date of death,unless an extension is granted by the Secretary of Revenue.(Section 703 of the Inheritance and Estate Tax Act of 1961.).......................J~:.e:::::.:~~~.E~~~~~o~}==OF (State full name of decedent) Late of ...Washington ...........................C01U1ty ADMINISTRATOR state of P.e.nnsylv.an.i~1 "8S: County of 1Ulegheny J ..........................THE UNION NATIONAL B1ANK OF ..PITTSBllRGH . Administrator of the estate of the above-named decedent beingduIy sworn,depose S and say S Decedent dJed ....July..... (Month) Name and address of attorney or}.JohnB.McCreight,..Esq.,.McCr.eight.,.....Marriner.&Mc.Creight.. other authorized representative to . whom all correspondence should be 520WashingtonTrust..Building,Washington,Pennsylvania.1-5301......... mailed. That as such .~Dis.tr.atQr deponent is familiar with the affairs of said estate and the property con- (~dmini.trator) stituting the assets thereof and their fair market value. That at the time of death there was no safe deposit box registered in decedent's individual name,or jointly with,or as agent or deputy of another,or in decedent's individual name,with right of access by another as agent or deputy,with the exception of the following:- NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT That the contents of said safe deposit box or boxes are itemized under Schedules of this return,with the exception of the following,for the reasons hereinafter set forth: That Schedule A attached hereto and made part hereof sets forth fully and in detail all the real property in the Commonwealth of Pennsylvania of which decedent died having an interest therein.It also sets forth the mortgage encumbrances upon each parcel of real property at the date of death,giving the amount still due at death,name of mortgagee,date,rate of interest,and book and page of record thereof.It also sets forth in the columns provided therefore the 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 -',....1anyotherpersonorpersonsgivingalsoseparatelytheaccruedinterestthereon,if any,down ~to;'the.last interest day prior to decedent's death in the case of savings banks,and to the date of dec~derit's'de~th,~...(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 ther~of,or of any foreign country,which are owned at the time of death;all wearing apparel,jewelry,silve!ware,pic7' tures,books,works of art,household furniture,horses,carriages,automobiles,boats,and arly.and.all other personal chattels of whatsoever kind or nature,left bydecedent,together with the fairly"estimated market value thereof;all bonds and mortgages held by decedent and of all claims due and owing decedent a.t the time of death,and all promissory notes or other instruments in writing fo.r 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-~artnership or business. A copy of the co-partnership agreement,(jf oral,a statement setting forth the nature of-the agreement) together with a statement setting forth the character of the business,'its loc~tion,and such other facts pertaining to the business as maybe pertinent to a fair and just appraisal of the deceJient'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 befjunathed 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 thee case of transfers intended'to take effect in possession or enjoyment at or after death,there is also attached to the schedule a co~y of the deed,trust agreement or other instrument creating the trust.Ther.~is also set forth in said schedule a list of all property,real and personal,with its value,which passes at decedent's death by virtue of the exercise by decedent,:either indlv~qually,.or jointly with another,or any power of appoint- ment vested in decedent,either individually or jointly,by the will,deed,or other tnstr'ument 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 und:er decedent's Will.It also contains a statement showing which of the beneficiaries named in the decedent's will,if any,died prior to decedent,the dates of their death,their issue,and the relationship of such issue to the beneficiary. That Schedule E attached hereto and made a part hereof sets forth all property,real and per- sonal,owned by the decedent jointly with another or others,including intangible,standing in the name of the decedent and others,plus the date and place of record of instruments effecting the vestiture of real estate and the date of acquisition of personalty,plus the name,address and relationship,if any, of co-owners to the decedent. That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts and deductions claimed for and on behalf of this decedent's estate,including funeral expenses paid; family exemption,where applicable;costs of administration of this estate;counsel fees and fudiciary's commissions paid or to be paid;cost expended for burial trusts,tombstones or gravemarkers,and reli- gious services,in consequence of the death of the decedent;debts and claims owing and unpaid at time of death;taxes accrued chargeable for period prior to decedent's death (except those allowed uhder 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. THE UNION NJ.TIOIDlL BlANK OF PITTSBURGH \\\\;.''.Slt1Js~fibed and,sworn to before me this ;.. ..........::;;:.:..SI~.~:/:':;·"\:~'.'Hay of S.~14--'......~l ~.~~;.d..,..tf?::;~;.._. ____~..~~..,S~~~--.....p ...00fiO'L~~~~~~~~:~_e_~~ent . ..;;("NotARY pulM.ir·ary Public (Street Number)lOWEllR.SNYDt:.n.,'_'I!1l.'W' PITISBURGH.Al:l'EGHENY COUNrv :ei.t.t..s..Q\Jr.gh"~J?nn.s.yJ..v..a.nia 1.5230 . MY COMMISsiordXPJRES JAN-.6.197~(City or Town and State) _1..~..;<>4.ociabJROfNotaqes .MeftlQerlf~nn~~'m''€!S SIgning affidavi t 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 at 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 tl-64) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE •BUREAU OF COUNTY COLLECTIONS TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE uA" REAL PROPERTY Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece- dent.Where property held as joint tenant or tenancy by entireties,report on Schedule liE".Property held by the decedent as tenant in common with another or others,should be identified as to quantum of interest and the estimated value should be that of the decedent's interest only. The real property located In the Commonwealth of Pennsylvania should be (1)(2)(3) described by lot and block numbar,street and street number,together with OEPARTMENTageneraldescriptionoftheproperty,with a reference to the record of the ASSESSED VALUE VALUATION conveyance by which the decedent took title;If a farm state number of a-FOR YEAR OF ESTIMATED CAUTIONcres;also statement of mortgage encumbrances upon each parcel at death DECEDENT'S MARKET VALUE (Do not writeofdecedent.Taxes,assessments,accrued Interest on mortgages,etc.,are DEATH In this space)to be listed on Schedule "F"and must not be deducted from this schedule. None $0.00 I ,, , Insert this total opposite "rea l property",Schedule "A"in the X X X X X IIAs Reported"column on the last page of this return. $0.00 RCC-35 •COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "n" PERSONAL PROPERTY INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned individually by the decedent,at the time of his death.Property owned by the decedent jointly with another or others must be listed under Schedule "E".Intangible personal property,titled in the name of the decedent,but payable at death to another or others,including but not limited to P.D.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) Of l\'~}q :;'%S-.33SeecopyofInventoryattached$19,285.33 , \ '. Insert this total opposite "Personal Property",Schedule "B"in X X $19,285.33 /7 ;J.y.s.d\)the "As Reported"column on the last page of this return.; INVENTORY of all,reall and personal estate of JOSEPH A.MERICHKO,Deceased,late of Village of Avella,Independence Township,"Washington County,Pennsylvania. PERSONAL ESTATE SCHEDULE Assets received from The Union National Bank of Pittsburgh,Guardian per accounting attached hereto and made a part hereof: Cash 25 shares Fort Pitt Federal Saving.s &Loan Association -Savings account certificates Dollar Savings Bank Savings account #581742 ~ $2,000 p/v 2 1/2%Treasury Bond dated 11-15-45 due 12-15-67-72 @ 89 18/32 interest from 6-15-60 to 7-27-70 other assets received: ~ U.S.Treasury,Veterans Administration Hospital Balance in patient's fUnd National Service Lifo Insurance Policy #FV3218586 REAL ESTATE SCHEDULE REAL ESTATE IN PENNSYLVANIA None MfiKlRANDUM OF REAL ESTATE OUTSIDE TEE COMMONWEALTH OF PENNSYLVANIA None $2,500.00 4,109.99 1,791.25 5.74 205.87 10,672.48 $19,285.33 RCC-36 COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "c" TflJ\.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)-=n~O~__ (2)Did decedent,within two years of death,transfer property from himself to himself and another or others (including a spouse)in joint ownership?(Answer yes or no)---010""0"'--_ (3)If the answer to (1)or (2)above is in the affirmative state: (a)Age of decedent at time of transfer _ (b)State of decedent's health at time of making the transfer.(Note 1). (c)Cause of decedent's death.(Note 1). (4)Did decedent,in his lifetime,make any transfer of property without receiving a valuable or adequate consideration therefor which was to take effect in possession or enjoyment at or after his death? (Answer yes or no)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)~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)__---oIn""o"'--_ (b)The right to designate the persons who shall possess or enjoy the property transferred or income therefrom?(Answer yes or no)~o~oL-_ (6)If the answer to (5) (b)above is in the affirmative,state Whether the right was reserved in decedent alone or 0 thers _ (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)__~o~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 None DESCRIPTION MARKET VALVE (Es timated) $0.00 DEPT.VALUATION (Dept.Only) Insert this total opposite "Transfers",Schedule "C"in the "As Reported"column on the last page of this return. $0.00 RCC-38 COMMONWEALTH OF PENNSYLVANIA THANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "E" JOINTLY OWNED PROPERTY I NSTRFCTIOKS: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 "8",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 DEPARTMENT VALUATION Address and Relationship of Co-Owners,and PIace I Value Share Valuation CAUTION-Do not Write of Record of Instrument,where Real Estate.I In This Space. Value of Value of Entire Decedent's Property Interest None $0.00 . I I I I I I II I I ~ Insert this total opposite "Jointly Owned Property",Schedule "E"$0.00inthe"As Reported"column on the last page of this return. .'-., "Ret-'37 (12-63) ••v COMM<JNWEALTH OF PENNSYYLANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "0" BENEFICIARIES 0 BENEFICIARIES AND ADDRESSES-RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFStatefullnamesandaddressespfallwhoillegitimatechildrenDECEDENTOFBENEFICIARY ave an interest,vested,contingent or other are involved,set STATE YES IN ESTATE wise,in estate)0 forth this fact.)OR NO BIRTH M1"~..KnVHl"~iAter 112.~ 2616 ~out.h RrAddock Avenue , PittsburQh.Pennsylvania M,..~IlIT.".,1 n'Y';!:l ,,Nip.~p.1/6 - n ,.J.n nkl" Czechoslovakia Ml"A U010...."r,,]rleiona Niece 1/6 .~ ~"n1r1"-- --,,lm7!:lkiA M1"~'ReO'i'Yl!:l 'R!:lhik Niece 1/6""-'".... Kudlovce.okr.Humenne n?:e~hnAlnvAkiA v - ( h Deponent further says that all the above-named beneficiaries are living at this time except below: NAME DATE OF DEATH RESIDENCE :Vdill ..tr ti l No~3~:'?~~0~~?~arW~.s.~~gt.a.~.County l'\.mIniS a on ~ D<THE ~IATTER OF THE APPRAISEMENT OF THE ESTATE OF ..Joseph A.Merichko.,.. Deceased Late of .lrlcl.eP<3IlclElIl.cEl 'I'()\ol!l~~P .. County of .Washington.County .....-.:;:.::;;.~::~.':Commonwe<fHh,;Qf cPennsvlvama •;~;!~,f!-[f to ~~ ~--....~f -.~r _.,•-~ R~~~r'AND APP~~ISAL :~~'~1 i-~:::J ~,_J (J :::~Cv-~0i c) (-~...) c.:\,J (Executor·Administrator must complete "As Reported"column #1.) (:):C-j ...,'"d ~'"1 :0 '"1 ('1)('1)0 :1-'.III '"1 e.'"::s '"'":l:l '"0:c+-.....::s '"d....,('l)e.:1--''"1 '"1 III ~'"0x"dIII:0 '"d ('l)cr''"1 '"1 ~:~0 ~"d t%j :CD ('l) '"1 '":p.,...,...'<III :'"0....('l):Ii:0!t::l:CD:Ii:c+-~ enc: ~~> ;,........"...-......-...--....~ :tIl W en en >-<: :0 n n :::Y ?"?"?":t;<j 0 ~>;,....,...~- '*'*-G/)'*'*'* ---- I--'~>'"""~----'"'"i\)l\)('1)..... ~00.'0_ :00 \Jl f'§.II I•:."•W :00 W :0 ('1) V..>0:0 W 02 John B.McCreight,Esq. McCreight,Marriner &McCreight 520 ~ashington Trust Building 'Washington,Pennsylvania 15.301 .1" '*'*-G/) "-"'~~•0\. GJ' :Uv . '*-fF!>'* '""'~.~.~. W .Cv >'J: tJ~----(l:l'V'"1~2. ::Ir.c.... .. Rcc-al (2-64) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION NOTICE OF FILING OF APPRAISEMENT IN YOUR REPLY PLEA8E REFER TO 38-116-2 j THE UNION NATIONAL BANK OF PITTSBURGH ~Administrator) In Re:Estate 0 f __--.IolJ~OS:w.loilEPIL..UH..:.oA~..........a;MER:IoWIoIIwoII~C:.uH..u.Kl..t.O _ _____....II:WIJ:lA....SUJHu.I~NGI.LT.uO...uN.lL_County -File No.63-70-1004 You are hereby notified that the~~__~o~r~j~g~j~n~a~J__------------ appraisement in the estate of JOSEPH A.MERICHKQ has been filed in the office of the Register of Wills qf WASHINGTON County on August 10 ,19-21.Said appraisement reflects the following valuations: Re alEst ate _ Personal Property ~1~94,~2~8~5~.~3~3------- Transfers --__--------- Tota1 ~=1.L9,L:2::.:::8!.J.5~.J.33J..---- As to such tax that is paid within three months from date of death,a five (5%)percent discount is allowable.As to any tax that remains unpaid after one year from date of death,interest at the rate of six (8%)percent per annum is charged. Any party in interest who is aggrieved by an appraisement may appeal therefrom as provided by law. Date A!!.u.wegu.ld.S"t"'-,~].L.lOoLj,~lL..;97U-l]I....-__Signed DATE OF DEATH:July 27,1970 Note:This is not a bill. Title FRANCES LEO,CHIEF APPRAISER '~ ~CC-39 (5-68) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUMMARY Estate of MERICHKO (Last Name) JOSEPH (First Name) A. (Initial) DATE OF DEATH 7-27-70 FILE NO.63-70-1004 REPORT OF INHERITANCE TAX APPRAISER I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of_...::Wa=:.:S:.:.hingt=·=~o:.:.n~_ Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at the values set forth opposite each item in the last column to the right in Schedules "A","B", "C",and "E". August 10,1971Dated:__====-=-==-"-=:.L.L=-_ REPORT OF THE REGISTER OF WILLS I,the undersigned duly elected Register of Wills in and for County,Pennsylvania,do respect- fully report that I have allowed deductions in the amounts claimed by deponent,except as to those items where a greater or lesser amount is set forth in the last column to the right in Schedule "F",which greater or lesser amount represents the sum allowed as a deduction. Dated:_ REGISTER OF WILLS VALUE AS 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 19 285 33 19 285 33 Valuation of life estates or annuities.. . . . . . . . . . . . . . . . . .$t= - ESTATE TAX ASSESSMENTS $. FOR USE OF REGISTER ONLY Tax on $-4__2% Tax on $-4__6% Tax on $----------+--5%Tax on $--+__% Tax on $-----+_--'...15% Exemptions=======~~=Total Estate -+.__ 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 :----It:: $======L== 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 $---Jl- Add interest at rate of 6%from ------tto-----$---------4t=TOTAL TAX BALANCE $--------4 PAID $-1 FOR USE OF REGISTER ONLY ADJUSTMENTS NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason, same should be noted below,with short explanation. Will Administration (No. IN THE Year MATTER OF THE APPRAISEMENT OF THE ESTATE OF ,JOSEPHA.MERICHKO, Deceased ~ Late of ' County of AVELLA..-. . . . ... . . . . ............. .-.....,... . WASHINGTON .. Commonwealth of Pennsylvania REPORT AND APPRAISAL ,< t .\ i ,Fonn RCC-2 COMMO~WEALTH OF PENNSYLVANIA DATE ......A~.!?.t....,lQ,......J.,.97.~..........................,-DiiPARTMENT OF REVENUE RESIDENT INHERITANCE TAX tlSUREAU OF COUNTY COLLECTIONS COUNTY ..washingt.Qn............................................ HARRISBURG,PENNA.17127 APPRAISEMENT FILE NO•..9.~.7~~QQ4 ................................................. Whereas,.........................................J.QS.~.H...A"....~I.C.H.KQ .............................................late of ..............................Am.J.,A........................................................ in the County of ........................................-WASHINGTON..........·............·.....................................Commonwealth of Pennsylvania,having died on the ............................2.7t.h......................................................day of ..................J.m..............................................19.....79.,seized and possessed of an estate subjec1 to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,...................................ERA.NC..~....~............................................................,an appraiser duly appointed according to law, having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for Ufe or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such future interest. Unit AppraisementDescriptionofAssetValuesMadeforInheritanceTaxPurpoles $ PERSONAL: SEE COpy OF SCHEDULE "BlI:MrTACHED TO APPRAISEMENr 19.285 '31 "- I , , t Having been duly sworn according to law,I do h~reby certify that the above appraisement is made in con- formity with law on this ...............~.........day of ..............................................~...................~................19.7/. ..............................................:.........~...................~~. .Appraiser .......:.......................................................................................................................................................... ~umber and Street) ..........................................................~.........,Penna. (Post Ofllee) --_._- ...........WA~JI~g'I'9.~.County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of ......JQ$.~H...A.~~.:r.Q.tlKQ . Deceased. Late of ...........AVELLA.. Date of Death,7~2.7~70 . Appraisemel!t Docket Vol.,.3.8 . Page,.ll6~2 No...6.3~7~lQ.Q4 .. Filed in Register's Office,.....A'llgUst....10..19.7.l... Amount of tax due,$.. DEPARTMENT OF REVENUE Received, Examined and Approved,. Wrote abo.ut Appraisement, Appeal f,.om Appraisement,. Entered and charged,., .~ ,~~ ~R~.lO •,"OFFICE OF THE if·REGISTER OF WILLS OF _--!lW~AS~HI=.lN~G=.!T=.::O=N'--_COUNTY AND AGENT OF THE COMMONWEALTH (;3 -7 0 - /0 (J Ll ~STATEMENT OF DEBTS AND DEDUCTIONS ,".:<~ DEDUCTIONS ALLOWED IN :1a...30~rTHESUMOF....•.•......$ . f1M .'t..~"-7-./11 /·ec"·";;..a:".-~~~ Register of Will.,Age"1 ESTATE OF _.....J!J..!l!QCIi!B~e~~.Yh~A.....--'Me~r""'i~c~hk~Q"--__LATE OF _..!!WiSiI&lIi!S'yh...'noYCJ.etoJQo!onloL,~Pue.ann_sy~1....v:....8I1iP_'...8'--_ DATE OF FILING APPRAISEMENT August 10,1971 OATIii OF DEATH July R,7,1970 , NO.OF NAM&:OF PAYEE REMARKS AMOUNTDATEVOUCHE" See attached schedule 3.2.30 34 - ~?'.l().34 COMMONWEAL.TH OF PENNSYLVANIA }S.:BANK OF PITTSBURGH :COUNTY OF ALLEGHENY I,Jobn R.Echement,Vice President Qf THE UNION NATIONAL HEREBY CERTIFY,THAT.TO THE BEaT OF MY KNOWLEDGE AND .BELIEF,THE FOREGOING IS A JUST AND TRU E srATEMENT OF DEBTS,FUNERAL EXPENSES AND EXPENse OFADMINISTRATION;i~~MITTEDTO THE ESTATE OF Jos@Ph A.MerichkQ DECEASED,AS DEDUCTIONS FOR.,;.......,., INHERITANCE TAX PURPOSES./1~/I!J/ I(:\ORN AND~SCRJ8EDBEFORE ME THIS ':1.3~.DAY OP' (L.S.lrnceFrealdent"'-01 '\.~.J.l""_1\I"~C'"h~~(.-......;~M tV 9-.•Pnhlin U . LOWELL R.S.N'fDER.NOTARY PU8L1C P'ITISBURGH.~llfGHEJ'n COliN' MY COMMISSION EXPIRES JAN.6.1975 Member,PennsylvaniaAssociatlllnof Notaries 197 0 Nov.16 New.17 Dec.4 .. STATEMENT OF DEBTS AND DEDUCTIONS E:1XATE OF JOSEPH A.MERICBKO,DECEASED Adm1p!strative Expanses Earl W.Sarver Reimbursement of tunds advanced in re appl1cation of Letters of lldm:lnistration 18.00 Commonwealth of PeDDsylvania Department of Health -Vital statistics Cost of one Death Certificate for Michael Mer1chko 2.00 and one Death Certificate for Mer!Merichko 2.00 Register of Wills of Washington County,Pennsylvania Cost of Two Short Certificates 282 •.34 36.00 Dec.31 1 9 7 1 Jan.20 July 6 July'22 1970 Dec.4 1970 Dac.30 McCreight,Marriner and McCreight Reimbursement for cost of advertising Grant of Letters of Administration Washington County Reports Observer and Reporter Register of Wills of Wasb1ngton County,Pennsylvania Cost of One Short Cert1t1cate McCreight,Marriner and McCreight Reimbursement of costs advanced for filing Inventory'and balance due on Grant of Letters of Administration McCreight,Marriner and McCreight Attorn81s'fee The Union National Bank of Pittsburgh Accountant's compensation Preferred Debt Nickolas A.V1asic Funeral Home Funeral expenses 1,709.00 Less: Veteran's lldmini stration Benefits 310.00 Alleghany County Benefits 75.00 385.00 other Debt The Union National Bank of Pittsburgh Guardian of the Estate of Joseph A.Merichko No.e-6069 Payment for Administrative Expenses Principal Income 14.00 14.00 1.00 35.00 750.00 750.00 318·34 $.3,230.34 • 6'Z aI U7 rZ nn fl II •';j~···4 POST OFFICE BOX No.837 PI,TTSBURGH,PA.15230 JOHN R.EOHEMENT VICE PmlSIDENT August 23,1971 Russell Marino,Register of Wills of Washington County Court House Washington,Pennsylvania In re:Estate of Joseph A.Merichko,Deceased Dear Mr.Marino: Enclosed for filing on behalf of the above captioned estate is our Statement of Debts and Deductions in duplicate.We shall anti- cipate a statement from you as to any further tax due in the above estate. Very truly yours, /~J./.a . //JOh.l1 R.Echement {/Vice President JRE/PR/kl Enclosure cc:JOh.l1 B.McCreight,Esq. Estate Tax ~.~'~~C:,.'~r\ l ~~,~1__,.:.1, '71 ",,~j'HUe t.Ii MllO 29 FW ~~SC~;,r,:;\;\IlW REGISrEr~0F WILLS WASHINGTOfJ CO.•PA. In the matter of :bhe Audit of Account filed in the Estate of Deceased IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNA. )Date of deat'h---<.7_....._~_1--_7_°_'__ \No,1004 of 19-L.7--=.0 Term,19__•A.A. )Docket 38-116-2Merichko,Joseph A. TO THE AUDITING JUDGE: Enter my 'appearance for the Commonweal'th of PennsylViania,claiming tl'ansfer inheritance tax in the above estate,as follows: DR. To apPl'aised Vlalue of Estate:Realty.........______..______._..$. _ P .,.alty__._._~.--..I ::itiO~1 "'se"pe,Ao<~nt,S~bj"'W Tax.--r"f--7[~-$-------------- di'tional Assets per AudIt,SubJeCt to 'I1ax.__-/u;:;.--.--r4J ----..--$_ GROSS VALUE __..____.__..__~!------..--....__..__$ _ CR. Debts and Expenses per Account;see Note Additional Debts and Expenses per Audit I ) $-------- $------ $-----_. $------- $--------$------_.._. $ TOTAL DEDUCTIONS,$ NOTE:The following credits claimed in the Account are held not deductible as against the tax:CALCULATION Gross V2I1ue __. 7\-}i-t,() 1 I IO~1/J ft -1.3 Less Deductions ____...... Clear Value .....-'£t)~-If ;r.~--- Tax-!--------able a't 2% $------ $--_._-- $------ $-------- $------- TAX PAID ON ACCOUNT ------------~-- 1-----1/'f()~,~)', $------ Total Tax ..__.________..__...___.$-~;.I_~~"f Less amount previously pa,id ______________.$__'_~_ Balance __.____. .__..___..$~Y0 /'~~5~, Interest__Yfs.__mos.lI ~days @ __%$ \91'~o 1/Lf {2/$'-:5 --:TOTAL TAX AND INTEREST DUE ...---...-----......---......--....--..........__. $.---4--'--_ (d--\)~~ Z? () 0:s:"ll:s::xl0>Z III~() III "ll t"'.l>III ~r-I "11 ~t :I:"11 0 0 0 :xl "11 :xl > 0"ll "ll "Zj ~III "ll'"Z III ~Z >UI :xl-<>...r z CJ:>~() I IIIZ i;; III >~~ .\:>