HomeMy WebLinkAboutOC1970-1039 - ESTATE OF EVANSTR-2 REV..9-62
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
ESTATE OF MARY E.EVANS,ALSO KNOWN AS
MARY ELMA EVANS,ALSO KNOWN AS M.ELMA EVANS,
ALSO KNOWN AS ELMA M.EVANS,DECEASED
FIRST AND FINAL ACCOUNT OF
PITTSBURGH NRTIONRL BRNI-<
AGENT UNDER WILL FOR
ASSOCIATION OF CHRISTIAN CHURCHES,INC.
OR EMILY FLYNN HOME FOR THE AGED
NO.80710-5
PITTSBURGH,PA.
SUMMARY
SCHEDULE A
PRINCIPAL -PERSONALTY
OCTOBER 14,1970
Receipts Page 3
Amount transferred from
Income-Personalty
Disbursements Page 4
Balance
$37,112.83
4,895.77 $42,008 60
769 00
$41,239 60
Receipts
SCHEDULE B
INCOME -PERSONALTY
Page 5 $5,760 00
Disbursements Page 5
Amount transferred to
Principal-Personalty
Balance
$864.23
4,895.77 5,760 00
o 00
NET BALANCE $!41,239160
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I'MARY E.EVANS
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TR.2A REV.9-e2
THE BALANCE CONSISTS OF THE FOLLOWING:
PRINCIPAL -PERSONALTY
Savings Account
Dollar Savings Bank'$11,455 00
Short-Term Investments
United States Treasury Bills
29.564 $$30,000 due 11/12/70 54 41,019 54
Cash 220 06
$41,239 60
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.MARY E.EVANS
TR.2A REV.9-e2
SCHEDULE A
PRINC IPAL -PERSONALTY
RECEIPTS
Virginia Shrontz Debout and Donald B.
Gantz,Executors of the Estate of Mary E.
Evans,a/k/a M.Elma Evans,Deceased -
Amount awarded per adjudication and
decree dated Dec.S-,1966 at·.No.205
of 1966 AA in the Orphans'Court of
Washington County,Pa.-
.Cash $36,100 33
Assets Purchased and Acquired
1966 $36,000 Bonds United States Treasury 4%Dec.29
due 8/15/70 $34,987 50
1970 I
Aug.19 $30,000 United States Treasury Bills due
11/12/70 29,564 54
I Dollar Savings Bank savings account -
2/9/67 $1,112.83
10/4/67 834.97
8/26/68 1,353.60
9/9/69 1,353.60
8/27/70 6,800.00 11.455 00 I
-$76,007 04
Cash disbursed to purchase and acquire
above assets 76.007 04 0 00
Gain on Conversion of Assets
1970
Aug.15 Proceeds redemption $36,000 Bonds United
States Treasury 4%due 8/15/70,
36,000.00at100
Carrying value 34,987.50 1,012 50
$37,112 83
Amount transferred from Income-Personalty
for investment 4,895 77
$42,008 60
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MARY E.EVANS
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TR-2A REV.9-82
DISBURSEMENTS
Administrative Expenses
1970
Oct.14 -Frank C.Carroll -
Attorney's fee $250 00
I14IRussellMarino,Clerk of Orphans'Court
Division -
Filing'this account 19 00 I
14 Agent's compensation 500 00 $769 00 II
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MARY E.EVANS
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TR.2A REV.9-62
SCHEDULE B
INCOME -PERSONALTY
RECEIPTS
Interest -Bonds
United States Treasury,4%
$36,000 -8/15/66 to 8/15/70 $5,760 00
DISBURSEMENTS
Accrued income on assets purchased $551 74
Agent's'compensation 312 49 $864 23
Amount transferred to Principal-Personalty
for investment 4,895 77
$5,760 00
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®rp4aun'Qtnurt minininu
In the ma;tter of the Audit of Account in
j
Estate of Mar E.Evans a 1039 of 1970No.,----==~=_=_____=_=__=.=__.:.._=___
Elma Evans,a/k/a Elma M.Evans,
deceased,a/k/a M.Elma Evans~
TO THE AUDITING JUDGE:
Enter ~m~YI--appearance for__--=-P-=i:..:t:..::t:.:s:..:b::..u=r.cgL::h=----=N:::a=t.=i:..:o:.::n:.:a~l=--=B.=a:.::n:.:k.:..'l..-:A:.:.cgt.::e:.::n::..:t=---f=--=.o.=r_
Association of Christian Cburches,Inc.or Emily Flynn Home for the
Aged.
17 day of December ,19~
N.B.-Counsel shall,by separate pape,r,present a concise statement of each
claim,with supporting calculation of any interest claimed.Objections
to an account as filed,shall be concisely stated in a separate paper.
Council suggesting proper distribution shall file a separate concise state-
ment in that regard.
No.1039 of 1970
In re Audit of Account in Estllite of - -
Mary E.Evans,a/k/a Mary
Elma Evans,a/k/a Elma M.
Evans,deceased,a/k/a
M.Elma EVA.UOIT
'rarripr fnr 1\ppraraurr
FOR
PittsburghNB_tional Bank
Agent for Assoc..iation_o.£
Christian Churches,Inc.or
Emily Flynn Home for the Aged.
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Attorney
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In the matter of the Audit of Account in ;".'
No.~,~/7-.(J..,...:3'-J.9,--_.""-'O<:-...!-.f_----!-I...L...9_'i£-0.:e-_
Enter__....!L~=------'appearance for_::-""........",...!.-'-.:...:.;...:..L..L...<.>~=--_~_
N.B.-Counsel shall,by separate paper,present a concise statement of each
claim,with supporting calculation of any interest claimed.Objections
to an account as filed,shall be concisely stated in a separate paper.
Council suggesting proper distribution shall file a separate conc1se state-
ment in that regard.
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:J«\USSt.LL h\~\~\HO
n.G\\;,·n:.\"1,of \)1\U..S~,!t:..S\\\H\;1 oH }o ..Pr..·
Form for Guardian or Trustee
'rtitinn ~ur 1\ubit
lIu wl1r (@rpl1aus·QIonri of lIusl1tugtou Olouuty
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Estate of.....~~EY....§.:....§y..~n.§....~.I..~.I..~..J1~.r..Y..JU.m9:...~y.9:ns
a/k/a Elma M.Evans,deceased,a/k/a
..M .Elma Ey.ans .
...~.E J.:.1,1lu.Y.f.!y..P:P:tlQm~+.!?;r.t.h~!.\.g.~.~L .
mm~OC&ffl~~H&~ft~
Filed at No J.Q}9.of 196Z.Q.
Fiduciary ~~.~.~.§.~.~Egh N~.t~!?n.~l..~,{:!.IJ..Js.~A,g,~.IJ..t..
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Place of record ~---...:::::::)
of appointment.....NQ.:?Q2 !?..+.....!.9..§.§A,.AA ..
D t ft t Appointed as Agent or Custodian,depending upon compliance with terms of
ora ::ard~~ship....~.~.~.~....~.?....?..~.~....~.~.~..j.~...~~.!:".~g.E~p.h ...~.-i of Will
If there have been former accounts (Adjudication dated December 8,1966)
filed in this estate,list:First and Final Account of Virginia Shrontz Bebout and Donald B.
Gantz,Executors,filed to No.205 of 1966 A.A.
Reason for filing this account..?~.E.?:-.g.~gJ ?Y.~~E§JE!?.m cf.~~.~Q.Lg~~.t.h 9..L..t~.§.t.{!..t.9..h ~.:O'P..i.t.~.Q.Q.D.;..
September 18,1970.
All persons having any interest,vested or contingent (including claimants),in the fund now before the Court,
with the nature of their interests are:
Association of Christian Churches,Inc.(now Christian Church in Pennsylvania)
Emily Flynn Home for the Aged
All of said parties have received notice as required by the Court Rules except as follows:
No Exceptions
The fund now before the Court is subject to the following taxes:
None
Set forth any legal problems requiring adjudication by the Court or difficulties that must be met in distribution:
Agent respectfully requests your Honorable Court to determine proper 4isposition of
this fund under the terms of Paragraph 4-i of the Will of M.Elma Evans
(See C~py of Will of M.Elma Evans attached hereto)
Balance for distribution per account,Principal $~.l 23.9.6..0 ..
Additional debits not shown in account:
(Indicate whether income or principal)
Income $:.:.:.:.:::.:.:.:.:.
Income:
Intered to December 1,1970 on withdrawal of balance
from Savings Account at Dollar Savings Bank
Interest to November 12,1970 on redemption of $30,000.00
United States Treasury Bills:
Redemption Value $30,000.00
Cost 29,564.54
Total additional debits
Additional credits not shown in account:
(Indicate whether income or principal)
Income:
Pittsburgh National Bank -Compensation
Mae Herceg -Notary Fee
Total additional credits
$672.71
435.46
$.l l.Q.~.!..l.7...
$66.49
.75
~.
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Balance for distribution Principal $4.1 :U.9.R.Q .
Income $........J.1..9.~9..~.~}...........................
Total $AZ.,.28.Q.•.5.3 .
If the balance for distribution is not in cash,list items held in kind with carrying value designated,and if this is
a distribution account,file elections to take in kind for all items so listed:
Balance for Distribution consists solely of Cash
.............__.........'.~__.._._iu:;...~..,....-~,,.
Set forth accountants suggestion as to manner and form of distribution to be made,awards to be stated in pro-
portions unless specific amounts or items are designated by instrument under which estate is being distributed:
To such of institutions as your Honorable Court may determine upon Adjudication
of this accounting.
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COUNTY OF WASHINGTON,
COMMONWEALTH OF PENNSYLVANIA,
The above named Fiduciary or representative thereof,
being duly ~X?g.E.n doth depose and say that the
facts set forth in the foregoing petition are true to the
best of b.t..9.knowledge and belief.
Assistant Vice President
......,S:w.o.r:o.to and subscribed before me
S-t:A .
This /.day of D~$;.~mb.~.t 19ti.7..0
Signature of Officer ~.'2u.:..::!..~..!'..~.~-=..IZ"'.:.:'c•...............................................................•...................................~"Y..~".'_,:'"'..~#1#;,
Title of Officer .Nat.aiKE.p~&~{a ;::.~·.'~- .,..'~~"~\
Office expires ~~~~~.~!~~:..~~~~~~~~.~~.:~~~!~~..~:£..~....-..~"''I wmmlSSlOll fxp&nlS Juae 28.1911 r;;......;
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SllUt\,-:10 t'J1SiD3U
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IIrtitinu ~ur ktilit
IN THE
ORPI-IANS'COURT
OF WASHINGTON COUNTY
FORM USED FOR GUARDIAN-INCOMPETENTS
-OR TRUSTEES
No 1.Q.:J.9.of 19A....l.Q..
Mary E.Evans a/k/a Mary Elma
ESTATE OF...~.y..~n:?@.L.kl9 M.,.....~Jm9....~y.e.t\.$...
...§.!ki.iiI E.lJIla M.,~y.iiI.t\§;.g.~.~.~.~.$..~.9..
FOR As..s..O.l;;.i.a..tJ.QP..Q..t CJ:n;:.:i,..s..t..i.an CJm:r.~.h ,Inc.
...Q.J;.~m.i.b:Fly.lJ..n HQm~fQ.r.t.h~Ag~.d .mm~mm~nm~ft~~ft~t
...X~.~.~.~.~.~Eg.h ~.~.~.~9..g.~..!~.9..g~..
.......A8.~.~.~..
Counsel for the accountant shall submit herewith the
following,if pertinent:
1.Will or trust instrument-attested.
2.Inventory.
3.Signed elections of items to be taken in kind-
if distribution account.
4.Stipulation or certificate by minor approving
account.
5.Pra'ecipe for those represented.
6.Brief-for any question of law raised.",~,'J !52 <:J iia {l
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Counsel for accountant.I G'",'""""7,,',......,1.'E '''''f:~
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e e."PITTSBURGH'NRTIONRL BRNJo<
PITTSBURGH,PENNSYLVANIA 15230
OCtobe~23,1970
Aasoctation of Chrlstiu Ch4;~hOth 1ue"
727 Penn Avenue
Ul1ktusburg
PittaburBh.~11van!o 15221
Gentlem.en:
Paragraph Fourth (t)of tlla tUll ofH.RIma Evana.vbI')dted on Sept~r 18,
1965;provides as foUot1$~.
ttl giVe QM b4queatb one-half (Ii)of the aforesald one-halt (~)
of the teet•.residue and "....lftder of my e,tate after the paywanto
of "an."btf•"en,"<1"..tleU.nfn t ·find .~n .......bove bequests..to thG
Assoctation of Chrbtl$ft Churches,1M.to bQ uoedto defray.portion
otthe ~eofthe"reet1on Qf·a hom&.fOr the aged In Wa.b1rJgto1\
County,P~11veia.provided.h~r,that to the event the
Atuu)Cia~Ptlof Chd.Gtum Churc~.Inc.dOCt;not Ol"ect or establlGb
81lC-l.'l A ~in Vauhl11Ston.<:ounty II P¢nn311vanttt.within.perl04 of
five ~t'~ht.n the d4!:.~of .~.daatb,then and in th.t event 1
Sive and bequeath the S4mO totMf~lyrlyrm 'Rome lor theAgodu
of .1arl......XndlaM.'.f
M you probably jre -.t(J;.the OtpbatuJ t C~t of W4shhtgton county,Pena"
,,1vl101a worded the aunt of $36.100..33 to tAU ban!;fS A,gent or eu,t(){,1un
.t No.205 of 1966 A..A..It to be held pOftdlq4deteJ:ltiltutUon os to the
ulttmte dlDtl"tbutlon of the~e funds,oDd subject f.;o futuro accounting to
tho Court.
,-'We have flIed our '{'tst tmd ULul AcCOUnt 4J Agent1a thJ,9 _tte,,'1n the
Office of the Clerk.Of the,O1'pb,antf Court of t1acshiuston county.Po1'fl8tJ)'1vanta
to No..1039 of 19iO,.llnd t"locloseh01"ew1thcopy'of'aaid aeeountl~for your file.
?:biG account "Ill be presented to the Cow:t fo'£'conf1~t.lon on November SOjl
1970 and viII again c(QO belore the Court f~Audit durk1g the week begltmlog
J)Qc.em})er 14,1910,(It which time a detet'ltl1.Mtt.onof t.distribution Qf
theso f~ViII,no doubt.be decided by the COUt'toi
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PllTSBURGH NRTIONRL BRNK
PITTSBURGH,PENNSYLVANIA 15230
OCtober 23~1970
Emily Flynn Home for the ,AgedMarion.,'
Indiana
Gent lemcn:'
PI~rSBunSfi IIA TitHift!BANK
,I1AS!Il:lSTON OffIC£.83,
.WASflINGTON,PA.
..
1'sragraphVourtb (i)of theWUl of M.Rlma Eva.ns.who dted on September 18,
1965,provides 4e£o11owo:
."1 'give and bequeath Otl¢"'half (i;)of the aforens:ldone..half (\;)
of the rest.residue and remainder of my estat~~£ter the payments
of tla'\"bH•"e"~"d".Hentu£n,.and Ug".-above bequests,to the
Association ofCbrt~e1an Churcheo,Inc.to be used to defray a port1on
of the c:b.-penseof the erectioncof'a home for the Qged in Washington
CoUnt.y,Penwylvania,provided,h<.JWever,that tn the event the
Association '0£Chr1otlanChurcbes.Inc.does not erect or establish
such tl horne in Washington C~nty,Penrulylvania,within (l period of
five yoars from the data of my death.than and in that event 1
give .and bequeath the sarne to·th9.'Utmily Flynn Home for'the Aged"
of Marion.Indiana.1f ....
As you probably are aware.the Orphans'<:ourt of tfashin,gton County')Penn-
sylvania auarde4 the sum of $36~100.33 tathia bank as Agent or Custodian
at No.205 of 1966 A.A••to be held pending a determination aato the
ultimate distributi.on of thesQ funds,.and subject toftjture accounting to
the Court..
'fa havo ft.led our F;l.rat and Final Account:ao Agent in tnts lll&tter in the
Office of the Clerk of the OrpbaD$·Cout't of 'Washington County•Pennsylvania
to No.1039 of 1970,and enclose herewith copy of sa1~account1ng for your file.
Tllis accQUut ~J:Ul be presented to the Court tor .conftrmat1on on Novcmber 30,
1970 and wU.l again eome before the Court for Audit dur~ll8 the week beginning
December 14,1970.at l~hlch time 8 detem1.nation of the diatr1bution of
these funds will.:n0 doubt.be decided by the Court.
Yours very truly,.
YJW~
Chas.E.Enl~>1
Asoistant Vice President
CBB/j1m
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r bereby authorize and'dt'rect my herei.nafter
I direct that all my just
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a)'I give and bequeath the sum of Two Thousand,:'($2,OOO)
FOURTH:
,,
THIRD:.",I hereby authorize and direct my
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the Pleasant Hill'Cemetery 'Association of TenMile"Amwei
.'I,M.ELMA EVAN~,of Te.n Mile"Amwell Township;l"W,ash..,',:
,:FIRST:
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residue and remainder of my estate asfollo~s:"
T~wnsh1·p~>:Wa.sbington County ~pennsylvania.,as ;'aperpetual'trustJr,'.,.,;,
,,-~.'.
named Executors to d1stributeone-half(1/2j oftbe aforesaid'rest",.
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penses be paid and discharged 'as soon as
.~~',.
time heretofore 'mader"
1ngton'County,pennsylvania,being of sound a.nc1disposingl1lind~mem-
,.,,'r •....~.-.
after my'decease.;:,',
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,or purchasers of any real estate of which I may die seized.
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:l'nafternamed,in order to'ca~ryout the provisions of this ,'my
SECOND:'eI 'direct'thatall taxes of
commonly'k~~wn as death ta~es,'inclUding inheritance~legac;'~Ftrans-
.,.,,",;.'"",",.',,',,,:,:':..,',;",(,'"
.fer,"succession'and estate taxes,State and Federal,be paid out 'of l~'
~,',;;.~.:.','.......:~,",:'~
my gross estate after the deduction of the exp~nses referred to 1n
ory and'understanding,do hereby make "publish and declare this as
,and for my'Last Will and Testament ,hereby revoking an~m~klng';'VOid
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all'otherwills,C~dicilsortestamentary writings by me:at/>any'
,:'"!>'l-
,\'liilaild Testamen't',,to convert my ,entire'estate,real;.personal
.,,',";.
:'mixed,o,f whatsoeverkindand nature and wheresoever s1tuate',">into
>'....,",~~.•
casb'ate!ther public or private sale at such time and upo~such":,:,
"terms as they deem most advantageous'to my estate,'and I hereby ,,'.,.r,,'
-~.-~<~~
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authorize and empower them'to make a deed or deeds to the purchaser:
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.M_Elma Evans .
Memorial
";'...f).'I 'give and bequeath
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'.h)·'I give and bequeath'one:;'half,.'
:the 'Kentucky
said ~ne-half (1/2)of the'rest','residue and remainder \~l .<f .,:rl~;~l~,~'
after the pay~ents'of "a""b'""c""d"··"e""ftl a~d',igtt--above ~~':'-"'.,,,,'.'...'''''.'\
...~.,-t '.",/~f ''';';.~,',!"~,,,:;.'A '.;,.,'1~':~''.)l~
the Presbyterian Home for the Aged of oakmont;;"penn-,:.:':;~':~.p.I
as .a memorial to my'husband,"W,illiam M.··Evans.<;i-'j·~L.~:'~I
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(to ·the Church of Christ Cunningham MiSSion:':Japan.
,,;:me1iaBakerShrontZj ,the
,i.~give ,'devise·:and .bequeath.
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to"the community'Chest~fwashington,pennsylvania':;;.;~~l'~.
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":.':,i)'I g~ve 'a~d be~~~ath one-hai'f (1/2)of the ~fore~.~.
..~'f~'~.:~."(.".'.'\,.•.1:V ''''..'..' ,'..'.,",...'".>,,".,..:~..t·.',. ..!~..'~
said one-half (1/2)'of the rest ~:residue and'remainder.of .my.estate~'
~,.'.,.:.,;~~,,,,~._'.._.,.'..',~.',~"'""~"\\.~""''.,".t,'l;.......-....;"·'1._.~i!:~afteir~the payments of "a";"~tt,'~c",,"'i:'ud"',;"e","f",and ,,~'g't--above:
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-.'bequests,'to'the Association of Christian Churches,Inc•.to be.'..'
,<:":r~."
'.~.,•.\...':.,"':•,.'..·t'''',.-1 '1':'..'
.,($15,000):Dollars to the Trustees of the Lone Pine Christian Churc~.,.",.,
'i\~~~"¥:\~~,....";o.t'-t.·,~,.~~"J~,;!"'"....tI·:,~;·~~,
";~of Lone PinetAmwell Township"Washington County,Pennsylva.nia,·as',·,:'·:.;f·
"~-.,-~'----':"'.:.-..-=:-.~_:..--.;.~~--;-_..-:-:_.~~.,'-,-,..,....._~2.~__:._~:."._~~.....__.~'''.':'_."'~".':'.,I .:'.~:'.'~.""'~':,'';:'.'.',":~'~.,;.~l~~~_.:~'
~'::'a memorial to my father,Franklin Titus'Shrontz and my mother,per.-".,.,~.}'.......'".
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brother,FredShront~,his.heirs an~LasS1gDs
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give and bequeath the sum of Two Thousandi
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to"each -Of.thefoll~wing :;.}:.'
Permelia Gantz Johns
.'Donald B.Gantz..··,
.R.Voy Lacock..
Maynard C.Lacock
.'Sarah Shrontz Fultori;.'
.Virginia Shrontz.Bebout'":.."
. .".",,:~.'.,:',",'.,c·..'. , .i """
g).,1 give and bequeath to Maynard .C.·Lacock'",Trustee.~.
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and/or interest from the same"until the'said Cindy"
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trust'fund'in such securities"a's'he sees fit and to acc'umulate "the
\".-';,:-:.~forCindYLacock under,t'he following terms and conditions (:.the,
.'~.::\",;,'.~,.,.:"I
said TruStee is h~rebY.authorized and'directed to invest '·the.sa.id ..t.<.~:.
.'.:tlie ..sum of.Two Thousand Five Hundred;,($2,'500;:00)'Dollars,"'~i'~.trust'\":
......'
',$.'••"'~•
v'.,
not erect orest~bli.sh·sucb a'home in'washin'gt~ri 'cqunty,
;..·vani~,•within a period of 'five.years •.from the .d~te:of .my
I!,,:
I;;'I.f.:~,,'l'}':':i ~>1,'::'.I ,. .,•".,".
!~·j~/e·t.i {""used .to defray ,a portion of the expense of .the erection of 'a home'"'n -.tt ~:!,..~..~.;-.'. "..!J ,0".,'.;:.,:~.,~.I.~..•..",_~,
,~'1.·~l.:::'.:for..~~e aged inwashington,.county ,Pennsylvania,provided;>b~wever,.
'".·.that i'n'the.event the Association ofChris~ian'Churches~..""
..~
.'..:'thEuiand in'that event (give and beqUeath~te s e'to the?;Emily<,"'·;:'::]t:'~·~/.j1tFly~'~';Home for the'Aged""~f Marion,~ndi~l7~;.l"~,j,<.,;j,"·!.,,.;',~,:',:'~:,;;~~,,>";{~.(,...••../.
i ..,j.'_1 .'.'("'~;'". .,.,.~~~...':,;t!:.(.i~ltri'~':.7.:....··.'.'.'.''~.".,~,.'·1"'7"'··¥.....h t.::.:::',~.:.:...f..;;i '\;'",':',FIFTH:,I hereby auth~rlze and:d~~ect my hereinafter ,';1~<>A'
,','named'Executors to distribute the .rema.inin:grin~-half(1/2)of
-••.',~.&l .•':,-.""~j ,'.1'
residue and ren~ainderofmy:estateasfollows :,i';','".
o ••<".:,1:.,,~."....'-..'..J':'..~',:>1 ".".."'.,'.,.
I,g1veand beqU:eaththe sum ofThreeThous'a~d':":,.
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No.1039 of 1970
)
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HEARING ON AUDIT
ESTATE OF
IN RE:
MARY E.EVANS,a/k/a
MARY ELMA EVANS,a/k/a
M.ELMA EVANS,a/k/a
~ELMA M.EVAN~
Z~~Deceased.>-l/lZZIIIII.
J
ORPHANS'COURT DIVISION
IN THE COURT OF COMMON PLE S OF WASHINGTON (,
Accountant and the attorney is Frank C.Carroll.Mr.Carroll?
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Evans,deceascld.
i~BEFORE:
zxl/l~~APPEARANCES:
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THE HONORABLE P.VINCENT MA RINO,Judg
of the saidCourL
.FRANK C.CARROLL,ESQ.,of Washington,
Pa.,r epresenting the Accountant.
PA UL P.POSA,ESQ~,of Washington,Pa.,
representing the Association of Christian Churc es,
Inc.and Emily FFt1ynn Home for the Aged .
Thursday,December 17,1970,at 10:00 o'clock
A.M.,EST.
Number 1039 of 1970,the estate of Mary E.
The Pittsburgh National Bank appears to be the
MR.CARROLL:There are no outstanding claims against this
account.And the bank is filing it as agent in accord with the dis-
tribution to it.There is attached a copy of the Will of the deceden,t
which indicates thatpossibly one of two charitable institutiOns wo ul
be the ultimate recipient of the funds.The Will conditions the
stakeholdeits.But Mr.Paul Posa has written a letter to me,indi-
cating he wo t.:J.d enter his appearance at the time of the audit for botl1
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award to .0nee of the proposed beneficiaries on the basis of an erecti<n
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of a home for the aged in Washington County.This would be the age lCy
designated as the Association of Christian Churches,Inc.Failing
the building of a home,the property was then to·be awarded to
the Emily Flynn Home for the Aged of Marion,Indiana.
Since the bank acts as agent m ly,we have made
~z~no recommendation as to how the property was~to be distributed since
oJ>-III~0 riginally it was awarded to us m ere.ly as custodians or sort of
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decedent died over five years ago .The will provides that this
of these propos ed beneficiaries.And he is here in Court today.
MR.POSA:
t~~THE COURT:
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Mr.Posa,what is your idea abru t this matter?
If the @ourt pleas e,as I understand,this
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hom e for the aged must be established within a period of five years
after her death.I am here to pepresent both of thes e charities
and I have full authority to speak for them.The Associat ion of
Christian Churches,Inc.,now known as the Christian Churches
Disciples of Christ in Pennsylvania has authorized me to state they
would make no claim for this portion of the residue for the reason
that the Home for the Aged was not started within the five-year
period.However,there has been one started within the last two weeks
and nevertheless,they have asked that their claim be withdrawn.
I am also here to represent the Emily Flynn Ho ne
~---....\-~-'IT.'",-------------------------~---
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for the Aged,which is also a mission of the Disciples of Christ,a
lll.ational mission.And they have asked me to appear for them and to
make claim for this legacy in their behalf.
THE COURT:I don't understand exactly what the situation is wn.ere
you say that the Emily Flynn Home for the Aged is one,of the missi(ns
of the Christian Churches.Would the Emiiy Flynn Home be a separllte
established under the laws of Indiana.But the Disciples of Christ
in Pennsylvaniaadrriinisters the missions on a state-wide basis.
nature.Now the churches contribute towards the outrange or
it's established in the State of Indiana?and undoubtedly has been
The home is a separate home.Whether or not it s
these homes on a national level.The Association of Christian ChuJ ches
ganization'called the National Benevolent Associatron wtlich adminif ters
missions for the s~pport of these homes.There is a national or-
homes for the aged,homes for orphan children and things of that
a separate corporation I cannot say.I would assume it is because
is the congregational-type church in which they have affiliations witll
.entity'or corporation?
POSA:
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There is affiliation there,and actually,they don't want to compete
for this legacy.And since the condition has faliled anyway,the re is
no claim going to be put in by the state organization.
THE COURT:Should we award this fund to the Emily Flynn
Home for the Aged,are they able to present us with an e.exemption
certificate as a prope r charity?
4
MR.pC1SA:Yes,we can seou['e~itha1f;£~ryou.
THE COURT:Mr.Carroll,we re there any other matters in th
estate?
MR.CARROLL:No,Your Honor.
THE COURT:No oustanding claims?
MR.CARROLL:No.
..
decedent's estate?
0(z.~THE COUR'J;':,
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~THE COURT:;
Is there anyone else in Court interested in this
(NO RESPONSE)
The audit of this account is ordered clos ed by
(AUDIT CLOSED)
this Court.
The forego~ng reaard of the procee ngs upon the hearing of the
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Ii~.-,I hereby certify that the proceedings and evidence are contained ful y
oII.~arid accurately in tOhe "notes taken by me on the hearing of the above cau se,
l-a:::I8 and that this copy is a correct transcrip of the Eame .
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above cause is hereby approved and directed to be filed.
By the Court,
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In t4r (ttnurt nf (ttnmnwn 'lruB nf lJuBlfiugtnn <!tuunty.
JrnnByluuuiu.(@rp4uu5'<!tnurt iltuisinn
ESTATE OF No.__-,1~O!..-!3",-9....l0~f......e..19.w7u.;0:....-_
Marl E.Evans a/k/a Ma~Elma Evans ,
a!k a M.Elma Evans a/k a Elma M.
Evans,u/w for Association of ChristiI
Churches,Inc.or
EmU,ilyRR HQIIlQ :fop t be Aged.
In the matter of the First and Final
Account of Pittsburgh National Bank
1108.7
$42,347.7767.24
SCHEDULE OF DISTRIBUTION
Balance per account .-.,;.._
Additional debit asked at audit
ADJUDICATION AND DECREE
And now February :;-,19.-11.-,this matter came on for hearing,
audit and distribution at this session and testimony taken;and thereupon,upon due consideration
thereof the ~BbaPke for distribution in the hands of the Accountant is determined to be
$42,.:»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..
Additional credit asked at audit
Balance,_$42,280.53
Deduct Clerk's Costs &Receipts _
Attorney Frank C.Carroll
Emily E.Flinn Home for the Aged"(Greenlee"Richman,
Derrico and Posa"Esqs.),balance,
48'02
42232.53
$42,232.53
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ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA J
In re Estate of (
Mary E.Evans a/k/a Mary Elma Evans,
a/k/a M.Elma Evans a/k/a Elma M.
Evans,u/w for Association of Christian
..~~~r~h;~Yn~n~~~r for thed~~~~d ....,
/
RECEIPT
No.....)Q?9 .......of 19 ..7.0.......
KNOW ALL MEN BY nmSE PRESENTS That I,:Ern.ilyE~...:f.1YIlIl.H;9IIleJ9.r...t.l:1.e..~g~.(1......,
do hereby acknowledge to have received from PITTSBURGH NATIONAL BANK ..~.~p..t:..
.of the Estate of J1(j,rY..:E·..EY<l.As,"".e.t.c;:.L ,Deceased,
the sum of ~()l:"ty .tw()...t:h.Q~~:a~d ...t:w.Q..ht,1.n.dx.e.d...thix.ty...two....;l.ud...5.3.1.10.0 ($.42 ,.23.2 •.5So11ars,in
full payment of the amount awarded me under the decree of the Orphans'Court of Wash-
ington County entered F.ebruary.5..,19.7.1......,at the above number and year;and I do
hereby authorize and empower the Register of Wills in and for said county to enter and file
this receipt.
'Wt,'~In witness wher.eof,I have hereunto set my hand and seal at ""!1""~/"""""""'"''''''''
.-.,'.11-
.......,this ~.:P:1.-:_:-...day of ~A.D~19 ..1..1...
':;il~~(SEAL)
WITNESS:,r2v~':-"5/'
.~...........................,,,.
17-934 REV.3-63
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COMMONWEALTH OF PENNSYLVANIA
DEPAPTMENT OF REVENUE-,ItJII
BVREAU OF COUNTY COLLECTIONS
APPLICATION FOR CHARITABLE EXEMPTION
FROM PENNSYLVANIA TRANSFER INHERITANCE TAX
(Act of May 28,1956,P.L.1757,and Act of June IS,1961,
P.L.373"as.amended)~'."_,i,J
Application is hereby filed for the approval
of an exemption from Pennsylvania Transfer
Inheritance Tax on ·the transfer of the property
described below:
1.Bureau FiIe #__1_0_3_9_0-'-f_1_9--.:...70-'--_
2.Date of Death --'-S_e......p_t_e_mb:..:...-e_r_1..:..,8L,__1..:..,9-=-.7-=-.0 _
3.,Dqt~9f Approva)December 22nd.
MARY E.EVANS,
4.Name of Decedent M.ELMA EVANS.
EVAN~
ce se •
5.The Commonwealth's appraised value of the property for which an exemption is claimed is $41,239.60
(Note:Where the property rs other than a speCified amount ofcash,the exemption cannot be approved unti I the vaiue of
the property has been established by appraisal by the Commonwealth,except in those cases where the amount of the gift
or bequest 'represents a 'stated fractional or percentage portion of the e~tir~estateorthe e~tir~residue.In those cases
enter such fractional or percenta~amount above).
6.Check the manner in which the transfer was effected and submit a copy of the documentauth~rizingthe transfer,unless
such material has'be'~ii previ~usly fjl~d<.'","" ",,'",c',"'-,,,,',
.':'',".•,~-,''j
WILL 1t;DEED 0;TRUST INDENTURE 0;SURVIVORSHIP'O;OTHER 0;
(If other,explain}_
7.Correct Business Name and Address of Charitable Organization receiving property:
NAME _-=E=m1=1:::...yL...-,;;E::....:.:........::.F...:;::1.=i=n=n--:H:..::..o-'-me_--:f....;;o_r---=-th:..:..e.:......-A-"g<LCe_d ,
ADDRESS 615 West 12th Street,Marion,Indiana
y knowledge and belief,true and correct.8.I certify that the information contained herein is,t
Signature of Applicant-r..-..:=-=~~~~~~~~~-r.r-~...,.,...=;:-1r-r==.--Jh~-.."'='.-*-'=-=".a------
Address of Applicant 325 Washington Trust Bui1ding~Washington,Pennsylvania
Official Title __-=.:A:....=t:....=t:....::o:....=r:.::,n=..:e:..ly:.....-Date December 22,1970
This form must be completed in tripiicate and all three copies delivered to the Register of Wills for the County in which the decedent
resided,or in which letters were issued for a non.resident decedent's estate.If the decedent was a non.resident of Pennsylvania and
letters were not issued by a Pennsylvania Register of Wills,deliver all three copies to the Director,Bureau of County Collections,
Penna.Deportment of Revenue,26 S.4th Street,Harrisburg,Po.
Do not write below this line -For Official Use Only
Referred to Bureau Headquarters Approved 0
For Secretary of Revenue
Denied*0
(Signature of Register of Wills)
Washington
(Initials of Register of Wills)(Authori zed Signature)
(County)(Title)
(Date of Referral)(Date of Action)
*See reverse side for reasons
MUST BE FILED IN TRIPLICATE
This section will be compl eted by Bureau HeCldguarters only when the application for exemption has been denied.
Date:_
The application for exemption contained on the face of this form has been denied because --
Note:Any party in interest,including the Commonwealth,aggrieved by this action may within sixty (60)days after
the date of this notice exercise their rights C)f Protest,Notice,or Appeal in accordance with the provisions of applicable
Pennsylvania Inheritance and Estate Tax Acts.
'J '~,.",.
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Clf'PlC&011'
COMMISSIONER OF INTERNAL REVENUE
ADOM.aS MPLY TO
_M_..011'INTll:RNAL M:~
AND IlD'l:"TO
IT:P,ER -GCK
u.S.TREASURY DEPARTMENT
WASIIINGTON 2S
,JUL 16 1951
I The National Benevolent Association ot
the Christial Church
Room 1602,Landreth Building
320 North Fourth Street
St.loUis,Missouri
Gentlemenr
It is the opinioIi of this office,based upon the evidence
presented,that you are oxempt trom Federal inCcn6 tax under the
provisions of section 101(6)of the Internal Revenue Code and
corresponding provisions ot prior revenue acts,as it is ShORn
that you are organized and operated exclusively tor 'charitablepurposes•
.Accordingly,you will not be requiNd to fUe incane tax
returns unless you change the character or your organization,
the purposes'f9r 'Which you ware organized,or your method ot
operation.Any such changes should be reported 1n:mediately to
the collector of internal revenue tor your district in order.
that their f)ffect upon your exempt status may be determined•.
~.O:mtributions made to you are deductible by t.he donors in
computing their taxable net inc~e in the manner anei to the ex-.
tent provided by section 23(0)and (q)of the Internal Revenue
Code,as amended,and corresponding provisions ot prior revenue
acta ..
Bequests,legacies,devises or transfers,to or for your .
'use are deductible in computing the value ot the net estate of
a dGcedant for estate tax purposes in the manner and to th,ex-
tent provided by sections 8l2(d)and 86l(a)(3)ot the Code and/or
CQlTesponding provisions ot prior revonue,acte.Gifts or property
to you are deductible in computing net gifts tor gift tax pUrpose.
in the manner and to the extent provided in section lOO4(a)(2)(B)
and lOO4(b)(2)and (:n ot the COde and corr88pond.1ng provisions
ot prior revonua acts.
It 'Will not be necessary tor you to rile the annual return
of information,Form 990A.,generally required of organizations
e%etlpt UI\der section 101 ot the Internal Revenue O:>de,as 100com~nthin the specific exceptions containeq 1n 'section S4'!)ot tho Code... .'."
:Vorm 6991
(912-K-1 Rev.Dec.1950)Tre.lSu;,•Inl"I~'Rt ••nu••WuhinetOi.D.C.
---'-,---'-----'---
,,"
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The National Benevolent Association or
the ,Qhristian Church
In the event you have not filed a w~iver of exemption
certificate in accordance with the provisions of section 1426(1)
of the Code,no liability is incurred by your organization for
the taxes imposed 'under the Federal Insurance Contributions Act.
Tax liability is not incurred by your organization under the
Federal 'Unemployment Tax Act by virtue of the provisions of section
l607(c)(8)of such Act.
L
The collector of internal revenue for your district is being
advised of this action.
This ruling affirm~prior Bureau ruling dated December 28,1938,
holding you to be entitled to exemption from Federal income tax under
the provisions of section 101(6)of the Revenue Act of 1938 and
corresponding provisions of prior revenue acts"and is applicable
to the homes owned and operated bY'you which are listed on page .3.
By direction of the Commissioner.
'Very truly yours,
~J7})~~u:;Commissioner
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.Form 6991-2
(912-M-1 Rev.Dec~1950)Tr.....,.•1.t1r..IIl"•••••Wulllaatl••D.C.
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3 -The National Benevolent Association of
the Christian Church .
Child SaVing Institute,619 South 42nd Street,Omaha S,Nebraska
St.Louis Christian Home,.3033 North Euclid Avenue,
.'St.Louis 15,Missouri
Cleveland Christian Home,11401 Lorain Avenue,
Cleveland 11,Ohio
Colorado Christian Home,4325 West 29th Avenue,
Denver 12,Colorado
Juliette Fowler Homes,200 Fulton Street,
Dallas 1,Texas
Southern Christian Home,lOll Cleburne Avenue,N.E.
Atlanta 6,Georgia
Carrie Hedrick Seay Memorial Home,Somerset,PennsylVania
California Christian Home,10)$Mission Drive,
San Gabriel,California .
..-/Dnily E.Flinn Home,615 West 12th Street,Marion,Indiana
Florida Christian Home,1071 Edgewood Avenue,
Jacksonville 5,Florida
Illinois Christian Home,873 Grove Street,
JacksonVille,Illinois
Juliette Fowler Homes,100 Fulton Street,Dallas 1,Texas
Lenoir Memorial Home,Columbia,Missouri
Northwestern Christian Home"1058 Johnson Road,
Beaverton,Oregon
Ramsey Memorial Hame,1611 and 1607 Twenty-Seventh,
Des Moines,Iowa
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THE
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NAll a N ALB ENEva LE NT AS sac IAT I a N1r;:~;:,::,:;,~'~,::::::-;~~~,"
OF THE CHRISTIAN CHURCH (DISCIPLES OF CHRISTI Telephone:Code 314.652.7070
TREASURY DEPARTMENT
John R.Norris
Treasurer
Mrs.Helen M.Holtman
Assistant Treasurer
December 2,1970
Mr.Paul Posa
Greenlee,Richman,Derrico and Posa
Washington Trust Building
Washington,Pennsylvania 15301
HOMES FOR CHILDREN Dear Mr.Posa:
Sincerel yours,
C/)~
In a telephone conversation with Dr.Leslie Heuston the other
day he told me that he had been in conversation with you con-
cerning the M.Elma Evans Estate and that he had asked you to
represent our Emily E.Flinn Home in court concerning this
estate.
This is to confirm that direction given to you by Dr.Heuston.
I am enclosing a xerox copy of a letter from the Pittsburgh
National Bank to the Emily E.Flinn Home for the Aged,as well
as an accounting of the assets of this estate.
JRN:jw
Encl.
cc:Emily E.Flinn Home
HOMES FOR AGED
Child Saving Institute (Inc.)
619 S.42nd 51.Omaha,Nebr.68105
Cleveland Christian Home (Inc.)
11401 lorain Ave.
Cleveland,Ohio 44111
Colorado Christian Home (Inc.)4325 W.29th Ave.Denver,Colo.80212
Juliette Fowler Home (Inc.)
200 Fulton 51.Dallas.Texas 75221
St.louis Christian Home (Inc.)
3033 N.Euclid Ave.
St.louis,Mo.63115
Carrie Hedrick Scay
Memorial Home (Inc.)R F 0 #4 .
Somerset,Pa.15501
Southern Christian Home (Inc.)934 Briarcliff Rd.,N.£.
Atlanta,Ga.30306 We will appreciate your representing us in this matter.Woodhaven Learning Center (Inc.)
Highway 63 So.
Columbia,Mo.65201
California Christian Home (Inc.)
8417 East Mission Drive
Rosemead,Calif,91770
Emily £.Flinn Home (Inc.)
615 VI.12th St.
Marion,Ind.46952
Florida Christian Home (Inc.)
1071 South Edgewood Ave.
Jacksonville,Fla.32205
Illinois Christian Ilome (Inc.)Rn CoIOVll St.
Jacbonvillo,III.C.2G50
Julloltn Fowlrr Ilome (Inc.)
100 Fullon 5t.Dallas,Texas 75221
Kansas Christian Home (Inc.)
1035 Southeast 3rd St.Newton,Kansas 67114
Kennedy Memorial Christian Home(Inc.)
210 W.Pike St.
Martinsville,Ind.46151
lenoir Memorial Home (Inc.)Columbia,Mo.65201
Northwestern Christian HomeOnc.)
3400 S.W.103rd Ave.
Beaverton,Ore.97005
Oklahoma Christian Home(Inc.)906 North Boulevard
Edmond,Okla.73034
Ramsey Memorial Home (Inc.)
1611 27th St.
Des Moines,Iowa 50310
.'~'--..,.._------------:-----.---
RCC:\3 (1-69)
COMMONWEALTH OF PENNSYLVANIA
DEP~~TMENT OF REVENUE
B{tR~AU.OF COUNTY COLLECTIONS "
APPLICAnON FOR CHARITABLE EXEMPTION
FROM PENNSYLVANIA TRANSFER INHERITANCE TAX
(Act of May 28,1956,P.L.1757,and Act of June 15,1961,
P..L.•373,as amended)s taJ ;
;
J
1.Bureau File #_
3..Dot~9fApp~oval '~"::T=~=_'_:;=.._::c::_;;_--_r._.,,_~'MARY E.EVANS,a fkla MARY ELMA EVANS
4.Name of Decedent M.ET.MA EVANS,ET,MA M.EVANS,
Application is hereby filed for the approval
of an exemption from Pennsylvania Transfer
Inheritance'Taxon the transf~r ofthe property
described below:
~,,
2.Date of Death September 18-.L_1-.e...9-.e...7_0 _
Decease •
5.The Commonwealth's appraised value of the property for which an exemption is claimed is $41,239.60
(Note:Where the property is other than a specified amount of cash,the exemption cannot be approved until the value of
the property has been established by appraisal by the Commonwealth,except in those cases where the amount .of the gift
or beq'uesf represents a stated 'fractional or percentag~p~rtion of the ~ntire estate or the entire residue.In those cases
enter such fractional or percentage amount above).
6.Check the manner in which the transfer was effected and submit a copy of the document authorizing the tran,sfer,unless
'such ~~ter'ial h~s'been'~re";i~ously filed.,',',''..' .'.'••'-,'.,,',"' ,,','.'.
•~;..'~~.~.:••;:"..~•~••-,<,,"-,
WILL »;DEED 0;TRUST INDENTURE 0;OTHER 0;.
(If other,explain)_
7.Correct Business Name and Address of Charitable Organization receiving property:
NAME __E"-m_i_1......y'--E_._F_1_i_n_n_H_o_m_e_f_o_r~_t_h_e_A ......g......e_d _
ADDRESS 615 West 12th Street,Marion,Indiana
8.I certify that the information contoined herein is,to my knowledge and belief,true and correct.
Address of Applicant 325 Washington Trust Building,"VJashington,Pennsylvania
Official Title Attorney Date December 22,1970
I This form must be completed in tripiicate and all three copies delivered to the Register of Wills for the County in which the decedent
resided,or in which letters were issued for a non.resident decedent's estate.If the decedent was a non.resident of Pennsylvania and
letters were not issued by a Pennsylvania Register of Wills,deliver all three copies to the Director,Bureau of County Collections,
Penna.Department of Revenue,26 S.4th Street,Harrisburg,Pa.
00 not write below this line -For Official Use Only
~ea~"e Referred to Bureau Headquarters Approved 0
For Secretary of Revenue
I Denied*0
I (Signature of Register of Wills)(Initials of Register of Wills)(Authorized Si gnature)
Washington
(County)(County)(Title)
December 22nd.1970
(Date of Approval)(Date of Referral)(Date of Action)
*See reverse side for reasons
MUST BE FILED IN TRIPLICATE
"r
This section will be compl eted by Bureau Headqu~lftersonly when the application for exemption has been denied.
Date:_--:-_
The application for exemption contained on the face of this form has been denied because _
Note:Any party in interest,including the Commonwealth,aggrieved by this action may within sixty (60)days after
the date of this notice exercise their rights of Protest,Notice,or Appeal in accordance with the provisions of applicable
Pennsylvania Inheritance and Estate Tax Acts.
U.S.TREASURYDEPARTMENT
WASHINGTON 2S
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COMMISSIONER OF INTERNAL REVENUE
AOClftC5S MI't.Y TO_M_..01''NT1t......LMWH\.C
AND I';D"'Eft TO
IT:PzER -GCK
,The National Benevolent Assooiation ot
the Christian Churoh
Room 1602"Landreth Building
320 North Fourth Street
St.Louis"Missouri
Gentlemenr
JUL 16 1951
It is the opinion of this ...office,based upon the evidence
presented,that you a.re exempt from Federal incc:me tax under the
provisions of seotion lOl(6)of the Internal Revenue COde and
corresponding provisions ot prior revenue acts,as it is sham
that you are organized and.operated exclusively tor charitable
purposes•
.!ccordiIlgly,you will not be requi~d to fUe incane tax
returns unless you change the character ot your organization,
the purposes'for 'Which you were organized,or yaur method ot
operation.Any such changes should be reported 1cnediately to
the collector of internal revenue tor your district in order,
that their effect upon your exempt status may be detel"ll1ned.'.
Contributions made to you are deductible by t.he donors in
compv.ting their taxable net incane in the manner ana to the ex-,
tent provided 'by section 23(0)and (q)of the Internal Revenue
Code J/as amended,and corresponding provisions ot prior revenue
acts.
Bequests,legacies,devises or transfers,to or for your .
·use are deductible in t;:omputing the value ot the net estate of
a decedent for estate tax purposes in the manner and to th")ex-
tent provided by sections 8l2(d)and 861(a)(3)of the Code and/or
CQITesponding provisions or prior revonue acte.Gifts or property
to you are deductible in computing net gifts tor gift tax pUrpose.
in the manner and to the extent provided in section lOO4{a)(2)(B)
and lOO4{b)(2)and (3)or the COde and corresponding provisions
ot prior revenua acts.
It nil not be necessary tor you to tUe the annual return
of information,Fom 990A,generally required or organizations
exempt under section 101 or the Internal Revenue Code,as 700
com<a 11ithin the specific exceptions conta1neq in'seotion S4(r)or tho Code.
70rm 6991
(912-M-l Rev.Dec.1950)Tlldury •Inlr,.~1 Rt.rnar.Washinatol.D.C.
-".,.,
\.
...
..2 ..
The National Benevolent Association ot
the .Qhristian Church
In the event you have not filed a waiver of exemption
certificate in accordance with the provisions of section 1426(1)
of the Code,no liability is incurred by your organization for
the taxes imposed under the Federal Insurance Contributions Act.
Tax liability is not incurred by your organization under the
Federal Unemployment Tax Act by virtue of the provisions of section
1607(c)(8)of such Act.
The collector of internal revenue for your district is being
advised of this action.
This ruling affirms prior Bureau ruling dated December 28"1938"
holding you to be entitled to exemption from Federal income tax under
the provisions of section 101(6)of the Revenue Act of 1938 and
corresponding provisions of prior revenue acts"and is applicable
to the homes owned and operated bY'you which are listed on page 3.
By direction of the Commissioner.
-Very truly your~,
r,
":.
- I,
,I
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.'
,.
.Form 6991-2
(912-M-l Rev.Dec.1950)Tr...."•IllIraal a...I..,w..~...to••D.C•
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'",.",,.,..
3 •The National Benevolent Association of
the Christian Church
Child SaVing Institute"619 South 4200 Street,Omaha S,Nebraska
St.'Louis Chri'stian Home,3033 North.Euclid Avenue,
St.Louis 1$,Missouri
Cleveland Christian Home,1.1401 Lorain Avenue,
Cleveland 11"Ohio
Colorado Christian Home,4325 West 29th.Avenue,
Denver 12,Colorado
Juliette Fowler Homes,200 Fulton Street,
Dallas 1,Texas
Southern Christian Home"1011 Cleburne Avenue,N.E.
Atlanta 6,Georgia
Carrie Hedrick Seay Memorial Home"Somerset,Pennsylvania
California Christian Home,1015 Mission Drive,
San Gabriel,California
~Emily E.Flinn Home,615 West 12th Street,Marion,Indiana
Florida Christian Home,1071 Edgewood Avenue,
Jacksonville 5"Florida
Illinois Christian Home,873 Greve Street,
Jacksonville,Illinois
Juliette Fowler Homes,100 Fulton Street,Dallas 1,Texas
Lenoir Memorial Home,Columbia,Hissouri
Northwestern Christian Home,lOSS"Johnson Road,
Beaverton,Oregon
Ramsey Memorial Home"16ll and 1607 Twenty-Seventh,
Des Moines,Iowa
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THE ~~'''"'"""""J,",,,"ONA1'1 0 NALB ENEVOL E NT ASS 0 CI AT ION USaint louis,Missouri 63103
OF THE CHRISTIAN CHURCH (DISCIPLES OF CHRISTI Telephone:Code 314.652.7070
TREASURY DEPARTMENT
John R.Norris
Treasurer
Mrs.Helen M.Holtman
Assistant Treasurer
December 2,1970
Mr.Paul Posa
Greenlee,Richman,Derrico and Posa
Washington Trust Building
Washington,Pennsylvania 15301
HOMES FOR CHILDREN Dear Mr.Posa:
.Si~~O~NorriS'.~~£r.
In a telephone conversation with Dr.Leslie Heuston the other
day he told me that he had been in conversation with you con-
cerning the M.Elma Evans Estate and that he had asked you to
represent our Emily E.Flinn Home in court concerning this
estate.
This is to confirm that direction given to you by Dr.Heuston.
I am enclosing a xerox copy of a'letter from the Pittsburgh
National Bank to the Em~ly E.Flinn Home for the Aged,as well
as an accounting of the assets of this estate.
JRN:jw
Encl.
cc:Emily E.Flinn Home
HOMES FOR AGED
Child Saving Institute (Inc.)619 S.42nd 51.
Omaha.Nebr.68105
Cleveland Christian Home (Inc.)
11401 lorain Ave.
Clel'eland,Dhio 44111
Colorado Christian Home (Inc.)
4325 W.29th Ave.
Denver,Colo.80212
Juliette Fowler Home (Inc.)
200 Fulton SI.
Dallas,Texas 75221
St.Louis Christian Home (Inc.)
3033 N.Euclid Ave.SI.louis,Mo.63115
Carrie Hedrick Seay
Memorial Home (Inc.)
R F 0 """4
Somerset,P;-15501
Southern Christian Home (Inc.)934 Briarclifi Rd.,N.£.
Atlanta.Ga.30306 We Will,apprecia~e your representing us in this matter.
Woodhaven Learning Center (Inc.)
Highway 63 So.
Columbia,Mo.65201
California Christian Home (Inc.)8417 East Mission Drive
Rosemead,Calif.91770
Emily £.Flinn Home (Inc.)
615 VI.12th SI.
Marion,Ind.46952
Florida Christian Home (Inc.)1071 South Edgewood Ave.
Jacksonville,Fla.32205
Illinois Christian Home (Inc.)
873 Grove St.
Jacksonville,III.62650
Juliette Fowler Home (Inc.)
100 Fulton SI.
Dallas,Texas 75221
Kansas Christian Home (Inc.)
1035 Southeast 3rd SI.
Newton,Kansas 67114
Kennedy Memorial Christian Home(Inc.)
210 VI.Pike SI.Martinsville,Ind.46151
Lenoir Memorial Home (Inc.)
Columbia,Mo.65201
Northwestern Christian Home(Inc.)
3400 S.VI.103rd Ave.Beaverton,Ore.97005
Oklahoma Christian Home
(Inc.)
906 North Boulevard
Edmond,Okla.73034
Ramsey Memorial Home (Inc.)1611 27th St.
Des Moines,Iowa 50310
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