HomeMy WebLinkAboutOC1970-1159 - ESTATE OF LORENTZ'c••"--"..
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IN THE MATTER OF THE AUDIT OF ACCOUNT
.Lorentz,Ann S.63-70-1159 3rd Qtr.71InreEstateofNo,iDaxJx;.19 ,AA
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Date of death..~.?~.~~:r:~2.~~~?~Date of filing Inventory Appraisement.~::.?~?~~~~?~.
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TO THE AUDITING JUDGE:
Enter my appearance for Personal Property Tax Due Washington County,viz:
...
IT E M Valuation
1971
341 sh Madison Fund @10.76 3669.17
1970
341 sh Madison Fund @15.38 5244.58
I,.
1969
341 sh Madison Fund @21.76 7420.16
\.....
1968
341 sh Madison Fund @18.94 6458.54
1967
341 sh Madison Fund @10.26 3498.66
.
1966
341 sh Madison Fund @11.82 4030.62'
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-I Inventory Assessment 12%Assessment Tax at 10%CollectionYearAppraisementReturnedValuationPenalty4MillsPenalty 6%Interest Total Claim
19 71 3670 None 3670 ---14.68 1.47 --·16.1'5
19 70 5245 None 5245 ----20.98 2.10 1.26 24.34
19 69 7420 None 7420 ---29.68 2.97 3.56 36.21
19 68 6460 None 6460 ----25.84 2.58 4.65 33.07
19 67 3500 None 3500 ----14.00 1.40 3.36 18.76
19 66 4030 None 4030 16.12 1.61 4.8~22.'58----$151.11TOTALCLAIM
The foregoing is a statement of all items taxable as they appear in the Inventory Appraisement,Affi-
davit or Assessment filed for the purpose of determining the Personal Property Tax on said Estate,
3rd September 71 William C.Porter,.
........................day of 19............~,SolICItor
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'71 OCT 26 Pl13 30
In re Audit of Account in Estate of
LORENTZ,.ANN S.
Rus::;CL !.)P..'\1N0
D I:"Ic;'1 1'.;'i',,;:-',M'LLS
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't!ASH INGTON CO.,PA.
AUDIT
Jrnrripr for i\pprnrnnrr
FOR
WASHINGTON COUNTY
PERSONAL PROPERTY TAX
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A.V.CAPANO,.
Solicitor
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ornmmnuUttalt4 nf 'tuu.1lyluauia.~
1IlIfa!i4iugtnu ornuuty.\.1l!i:
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KNOW ALL MEN BY THESE PRESENTS:Whereas,at Washington,in the County aforesaid
on the 25th.day of November A.D.19 70 ,before me,
Russell Marino ,Register for the Probate of Wills and Granting
Letters of Administration in and for the County of Washington,in the Commonwealth of Pennsylvania,
the last Will and Testament of
Ann S.Lorenpz
late of Valley"Brook Road,McMurray in the County aforesaid,deceased,
(a true copy whereof is to these presents annexed),was duly admitted to probate;and
Stella B.Cox
rl:x
the Executa in said Will and Testament named,having appeared before me and taken and subscribed
the oath of office pr.escribed by law;
NOW,THEREFORE,I,Russell Marino ,Register as aforesaid,do
grant these LETTERS TESTAMENTARY,unto the said
Stella B.Cox
committing unto her the administration of all and singular the goods and
chattels,rights and credits,which were of said deceased,and requiring her
to exhibit a true and perfect inventory thereof into the Register's Office,at Washington,within ninety
days from the date hereof,and to render a just and true acc01!llit of said administration at the expiration
of six months from 'the date hereof,and to regard and comply with the provisions of the laws of this
Commonwealth relating to inheritance taxes.
IN TESTIMONY WHEREOF,I have hereunto set my hand and the seal of said
Office at Washington,this
day of November
25th.i
in ,the year of our Lord one thousand
,
nine hundred and Seventy
..~~_.
Register
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ANN S~LOR.1N1:'Z
LAS'l'WID£,AND '.'ESTAMENT
III
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I I,ANN S.J..OREl\lTZ,of the City of Jea.nnette,County of Westmoreland I
II~and state of Pennsylvania,being.of sound mind;memory and nnderst.>nding,do I
Ii nlake ~publi.sh and decla.re this to be l'llJ'~Last Will a.nd Testament,h{'~reby :r~vokin~iand making null and voId all Wills by me at any time heretofore JI1lide·1I
I:FIRST:I direct that all my debt-s and funeral expenses be paid as
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I nOmirl,'lte,con8tit1.lt,~and appoint my daughtcr~STELLA.B~COX,
IN WITNE;SS WHEREOF,I,A.NN S.T...ORENfl'Z,the Testatrix above named,
f3saled,published and declared,by the above named,ANN S.L.()REl\'I'Z,as
P.P tt t;-~!••._•..r•.
IIII
IExecuT
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I give,devise and b~queath,unto my beloved husband,SECOND:
h~r Last Will and Test~ment,in the presence of us,who have hereto
subscribe my name and affix n~seal this 21st day of May,1962 6
LORENTZ 9 a.ll my astate whether real,personal or mixed;in eventj hOl'rever,
II soon as convenient after my decease.
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I,I he should p:redeceas~me.,I give,devise and bequeath my t"mti1"e esta·te '1,0 my
'I three daughters,hereinafter named,share and share a.like,namely:STE.L1A B~
I
1COX,BETSY J.RUGH and ANN -LORENTZ.
III"Ii trix of this my L'lst Will and 'l'@stamt:mt.&
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II 'II hereto
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IIIISigned,
I and for
IiIi subscribed our names at her request as witnesses in the presence ofItrixandofeachother.
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FHANK A.RUGH ~
ATTORNEY AT LAW \1
CLASS c,'rv BANK 6LDG.'f.1
JEANNETTE,PENNt..!
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l\ffiltuuit (@f tExrrutnr ®r l\ltmiuistratnr
~tutr of 'ruusyluuuiu }
Q!.ouuty of 11tIIus4iugtou lUi:
Personally before me,the undersigned authority,a ng.t.~Iy...JH!J?l:j,.~in and for said
STELLA B.COX .County and State,appeared who,bemg duly
sworn according to law,deposes and sa,ys that s he is the ~~~~ii.ll3~wof the es-
tate of .A:N~~.!~Q.g..~~.~.~deceased,that the foregoing schedules constitute a
complete inventory and appraisement of the real and personal estate of ..A.:N~?.!~Q.~.~.~.~.~,
deceased,except real estate outside the Commonwealth of Pennsylvania;that the figures opposite
each item of real and personal estate in the foregoing schedules are determined and stated by the
undersigned to be the fair value of said items as of the date of the decedent's death,based upon a
just appraisement of each item made by the above named~XXKl1IK~:X Executrix.
2-{)-l-4--&ti£...~Sworn and subscribed before me this .r.U:\...."'}.//)_,.A0 V .~~.G:l;~~~I~~~;~~~~~IN::~~TI~~·····················
\~.'hlngtnn Wash,cb,Pa,
f:1y C~miWftOi:tliv.E!iftio~nMti¥;tlJ>elflfud within three months after appointment of personal representative.
2.A supplemental inventory must be filed within thirty days of discovery of additional assets.
3.1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Copies and 2 RCRI-33,
Over $10,000,including Copy of Will;1 Original and 3 Copies and 2 RCRI-33,Over $50,000,in-
cluding Copy of Will and copy of Federal Estate Tax Return.
REFERENCE FOR ADDITIONAL COpy
Act of 1947 P.L.513 Sec.5.2,72 P.S.4844.2
.:1Juurutory uub 1\ppruisrmrut .of the goods and chattels,rights and credits which
were of ~.~A:N.:N.~..~~.9.~.~.~.~.?;.late of .."R;.~~.~.;r;.~;..J.q~.~.~h.tp ..
Washington County,Pa.,taken and made in conformity with the above affidavit.
I
DOLLARS CENTS
PERSONALTY:
Twenty shares,preferred stock,Series A,Ame~ican
Standard Corporation,valued @ 97 1/2 1,950 00
Forty shares,common stock,Westinghouse Electric
Company,valued @ 64 1/2 2,580 00
Three hundred forty-one shares,common stock,Madison
Fund,Incorporated,v~lued @ 16 3/8 5.583 88
$!LO,113 88I
REALTY:
Non e
PERSONALTY $10,113.88
REALTY None
TOTAL $10,113.88
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t:,3 ·-7tJ-//s-y
Inventory and Appraisement
IN THE ESTATE OF.
ANN S.LORENTZ
Filed ~?..~..~.~,19..?.~.
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PATRONO,CEISLER and EDWARDS
Attorneys at Law
80 East Chestnut Street
Washington,penn~YI"a 15301
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STATE OF PENNSYLVANIA,
WASHINGTO",COUNTY,~55:
The within named Accountant being duly sworn according to law,depose S and says that the above account
as stated is true and correct as ~.!'J:~verily believe.s •
Sworn and subscribed before me this ..J?.
day af A!!JL Tr-19.LL .d -~··········~;~~··S;;;;;Cf;N~i;;,,;iibiiiiy ..."'$1~~
.'80 E·Cho.t"ut st.
Washington Wash,CO,Pa,
My commission Expiles January 11 1975
t:f
Washington County,ss:
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..-----------~....----.---- -_.--_.._.-~-----------Stella B.Cox
I do certify that I have given legal notice to all persons
concerned of the filing of the within account in the manner
wescribe~by Statute a!1d R~e of~our~s evidence by proofs
thereof filed to No b.3 7L ..3.ou .
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Witness my hand and official seal thiS._3.6_~._.._._..
day of....lt..tV/V\,Io¥J\;M.,V-.
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The Co~is respectfully requested to determine
proper distnbution in this estate.
GM/MM1b ~-o
Counsel for Accountant
The First and Final Account of STELLA B.COX,Executrix
of the Estate of ANNS.LORENTZ,deceased,late of McMurray,
Washington County,Pennsylvania
SUM MAR Y
Account
Principal of Personalty,
S ch.edules A and B
Principal of Realty,
Schedules C and D
Income from Personalty,
Schedules E and F
Income from Realty,
Schedules G and H
Administration Expenses,
Schedule I
Family Exemption,
Schedule J .
Burial,Medical and Nursing
Expenses,and Employees'
Services,Schedule K
Grave Marker,Schedule L
Rents of Residence,
Schedule M
General Claims,Schedule N
Debi.ts..
l4,~84.52
None...
485.65
None
14,970.·17
GredLts
None
None
None
None
1,532.99
1,500.00
1,577.54
None
None
None
4,610.53
Balance
"
14,484.52
None
485.65
None
-1,532.99
-1,500.00
-1,577.54
None
None
None
10,359.64
"'... .
P R INC I PAL A C C 0 U N,T S------
SCHEDULE A
PERSONALTY,Deb~ts:
Amount of Inventory and Apprai.sementfi.led w~th,the.
Register of WLIlsof WashLngton County,Perinsrl-
vania,on March.24,1971 and of record tkerein
i.n Inventory Book.-$.:L,at page../;.2...10,113.88
1971
Mar.12
May 3
Vari.ous
VarLous
Blue Sh~eld of Western Pennsy1van~a,
re~mbursement for med~cal expenses
~ccrued before death
Blue Shield of Western Pennsylvania,
Medicare payment on medical expenses
accrued before death
Betty J.Rugh,advances to maintain
stock in kind
Stella B.Cox,advances to maintain
stock ~n kind
SCHEDULE B.
22.40
89.60
635.07
3,623.57
14,484.52
PERSONALTY,Credits:
N'o n e
SCHEDULE C
REALTY,Debits:
Non e'
SCHEDULE D
REALTY,Credi.ts:
Non'e •
t ~,
T NCO M.E ACCOUNTS
SCHEDULE E
PERSONALTY,Debits:
1970
Dec.1
15
24
1971
Mar.1
19
Westinghouse Electric Corporation--divi.dend
Mad~son Fund,Inc.--dividend
Amer~can Standard,Inc.--dividend
Westinghouse Electric Corporation--dividend
Madison Fund,Inc.($9.99 cash;$245.76 in
stock)--div~dend
18.00
51.15
23.80
18.00
255.75
n,.r.'..
(Schedule E Cont'd)
1971
Mar.24 Ameiican Standard,Inc.--dividend 23.60
June 1
15
24
Westinghouse Electric Corporation--dividend
Madison Fund,Inc.--dividend
American Standard,Inc.~-dividend
SCHEDULE F
18.00
53.55
23.80
485.65
PERSONALTY~Credits:
Non e
i
SCHEDULE G'
REALTY,Debits:
".
REALTY~Credits:
G EN ERA L-------
ADMINISTRATION EXPENSES:
N 0 n"e
SCHEDULE H
Non e
E XP ENS E-------
SCHEDULE I
II
A C C 0 U N T S--------
1970
Nov.30
30
Dec.9
Register of Wills
Washington County
Reports
Obierver Publishing
Company
Grant of Letters
Testamentar¥
Advertising grant of
letters
Advertising grant of
let ters'
18.50
14.00
14.00
1971
Jan.12 Russell Marino,Agent
13 Register of Wills
Mar.24 Register of Wills
Payment on account of
inheritance tax
Shdrt certificate
Filing Inventory and
Tax Return
800.00
1.00
3.00
July 23
July 23
July 23
July 23
Patrono,Ceislei,
Edwards &Pettit
Angeline Sorice,
No tary Publi.c
Angeline Sorice,
Notary Public
Register of Wills
Fee for services as 662.74
counsel for executrix
Affidavit on this .75
account
Affidavit on Schedule 1.00
of Debts and Deductions
Filing this accountlS.OO
1,532.99
--
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SCHEDULE J ",'•.
FAMILY EXEMPTION:
1970
Nov.10 Stella B.Cox Family Exemption 1,500.00
SCHEDULE K
-.
BURIAL,MeDICAL AND NURSING EXPENSES,AND EMPLOYEES'SERVICES:
1970
Dc t.29 Henry Lewis,M.D.Pro f ess i_onal servi.ces 101.00
during last illness
29 Leslie Pierce,M.D.Professional se.rvices.15.00
during las_t illness
1971
Jan.6 McClure Funeral Home Undertaker's fee 1 ,461.54
1,577.54
SCHEDULE L
GRAVE MARKER:
N 0 n e
SCHEDULE M
RENTS OF RESIDENCE:
N 0 n e
SCHEDULE N
GENERAL CLAIMS:
N 0 n e
I
..,,
,J,
,'-.,
its regular editions on the following d,ate or dates;
.__..P~.c._~mp.~.r.J ..,_.~.~.nQ_._.l.s.._,.__..J9..ZQ __...._._._.
that neithe-r the affiant nor the Observer Publishing Company is interested
in the subject matter of said notice or advertising and that all of the aIle,ga-
tions of this affidavit as to the time,.Qlace and character of pUblication
are true.£'Jl {2.
__.__.___ .L .41.£l/tA(l:.t:L..m-'\.r'C~'\..o:..
In compliance with the News,paper Advertising Act of 16 May,1929,
P.L.1784,as amended.
Commonwealth of Pennsylvania,County of Washington,SS:.
Personally ap·pear,ed before me,a Notary Public in and for said County
and State,.J~·.iG.l1.~x.4.~.!.g.QW~.n.,who being duly s,worn
according to law,deposes and says that he is the Yi.c..~.:~:P..:r..e.~.iq~_n..:t:.
of the Obs,erver Publishing Company,a Bennsylvania corporation,and its
agent in this behalf;that the said Company is the owner and publisher of
the Observer-Reporter,succ'essor to The Washington Observer,established
Septembe'r 18,1871,and The Washington Reporter,established August 15,
1808,a daily news'.paper of general circulation,printed and published and
having its place of business at Washington,Washington County,Pennsyl-
vania,where it or its predecessors have been established and 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
adve'rtis,ement,exactly as printed or published in the Ob£lerver-Reporter in
.rl?"'>"1/';'(
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8tserver -Reporter
WASHINGTON,PENNSYLVANIA
PROOF OF PUBLICATION
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;I EXECtl"UUl'"''''!'$fflOTIC'E.'-;'''J;STATE,OF"AN I$I:ORENTZ de·I,.ceasedva.••'<>...Ie.:l'.......Br.ook Road.'f'MCMurr'ji'.,1'!Wn County,I Pennsylv 1 •'"A',,;1.tretters'.:.T ta e ry:uponij1,
I aDov.~..·•.tl.t;ikaVi~~!?ee~"'grante~to:thEiimide1-'m;ried,'atl,iiJersons hav·,
t ~g'cl8..im.s \a-gaiiist/.,._tlie'~sta#.are"rl!ftiuested'to.mak'e~kii&Wnlo\the 'same'I to,lthe '.uridl!rsfgned;"ci~HIs'attorneyahelall'personstinelebted·to;the de·I cedent are,requested to.tmake.pay-.1 ment ,to the ~-'d~rS~gn1c:l'without.
I delay..,·iii',1'J1I ,If.Stella B.COXi:l ~.., •
·247 ValleY;,Brook'l'Road.·
·MCMur.r.aY.-t.'.p.ennS'Yhrania•15317 . .~,"
PATRONO.CEISDER ;AND EDWARDS .
80 East Chestnut Street
I Washingt0ll'PennsylvanIa
Attorney "'...";,;.7!l2~2-Tues-3t
Sworn to and ,ub'"'~;;«;;;tt;:MmQ~L1970
MARGAREr M.BRADLEY.NOT~
WASHINGTON,WASHINGTON COUNTY
MY COMMISSION EXPIRES MAY 6,1972
,.~~\Y .2..I~J\'~,}"~;~(~WaShington Coun8 Reports
qJ 63 SOUTH MAIN STREET
Washington,Pennsylvania
(PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION)
Estate ~s
The Re_of Wills has granted letters,
testamentary or of administration,in the
following estates.Notice is hereby given
to all persons indebted thereto to make
payment without delay and to those hav-
ing claims or demands to present them
for settlement to the Executors or Admin-
istrators or their Attorneys.
•••••••••••••••••
PROOF OF PUBLICATION
In compliance with the Newspaper Advertising Act of May 16,1929,P.L.
1784 Sec.3,paragraphs (3)and (25).
COUNTY OF WASHINGTON)
STATE OF PENNSYLVANIA (SS.
Personally appeared before me,a Notary Public in and for said County and
Commonwealth,CHARLES C.KELLER,who,being duly sworn,deposes and
says:that he is the Editor of the WASHINGTON COUNTY REPORTS,the
official legal periodical for said Washington County,publis'hed weekly having its
place of business at Washington,\Vashington County,Pennsylvania,and is act-
ing as its agent in this behalf;that the said WASHINGTON COVNTY
REPORTS was established on March 31,1920,and was designated as the official
legal publication for Washington County,Pennsylvania,by order of the several
courts of said County,dated November 11,1920;that the printed notice or adver-
tisement attached hereto is a copy of a notice or advertisement,exactly as printed
or published,which appeared in the said legal periodical in its regular issues on the
following dates:
LORENTZ,ANN S.,Dec'd.
Late of Valley Brook Road,Me-Murray,Washington County,Penna.
Executrix:Stella B.Cox,247 ValleyBrookRoad,McMurray,Penna..15317Attorneys:Pat ron 0,CeisIer &Edwards,80 East Chestnut .Street,
Washington,Penna.
..........~~.~~.~:?~::~.~~.~.~~.?~~.?.?.~.
.tin is not interested.cor oration in behalf <;Jf.-which ~hal::li ofgthe allegations of
that the affiant or the f slid notice or advertlSlnJj'gantte p~blication a(!Jru';5[L.~I ./in the subject matt~h0 time place and charM A rJ /?~this affidavit as to e,{/:e...-1 ./.{;/
t;!.7.-0'{/(.!-,::::.:;.+............:.....::::.~.,.~.-"...-"',,::...._----~~.!::.=.--.:--~::--
h'(_d Subscribed before me t ISSworntoan
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----"'4-...."...tJ:7.1h day Of...P.g.~~m.g.~},191..7.9Off~·ZP.~/-
)j '-·R.r."~..~...'\
r~l._~y~'"r '-'~>~_..,~,\'...,r.'~ll ~tl)n Co.'
I,:j S~!"'l;-;-'y_i-n b;:'res JU~J 1.1~74.
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In the mllitter of the Audit of Account in
Estate of ANN S.LORENTZ (
TO THE AUDITLNG JUDGE:
No.1159 of 1970
Enter:our appearance for STELLA B.COX,Executrix.
PatronOR\C_eis1er,E..>Lw-af't\~&Pettit
By:.t:;:m ..W ~
14th day of September,,19-.1l
N.B.-Counsel shall,by separa:te paper,present a concise statement of each
claim,with supporting calculation of any interest claimed.Objections
to an account as filed,shall be concisely stated in a separate paper.
Council suggesting proper distribution shall file a separate concIse state-
ment in that regard.
\•
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No.1159 of 1970
~71 ocr 25 Pt13 31
In re Audit of Account in Est!lite of
RUSSLLI.IJ.t\iiIHO
REGISTER OF WillS
WASHINGTON CO.•PA.
.
ANN S.LORENTZ
AUDIT
Jra~rip~fnr !\pp~araur~
FOR
STELLA B.COX,Executrix
Patrono,Ceis1er,Edwards &
Pettit
By:
Attorney
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PETITION SUR AUDIT
IN THE ORPHANS'COURT OF WASHINGTON COUNTY
.~"JTestateFo~'."
Estate of ANN S.!L.QRE.N::r.Z."""""'"
Deceased
No ll.5.9 af...l.9.7.'O A.A.
Fiduciary S.t.~.Ala J3..•....CQ.~.
Date of Date of
Decedenes death Q.~~.<?~~.~?~.L.1.~.7..9 Grant of Le!tters N.Q)[.~.JTIJ?~r..).$.~..J~.7.Q .
This is the f..i.r.~.t an.d f.i.n.al..account filed in this estate
If there have been former accounts filed in this estate,list file number or number and term .
N.~..%.QI!!!~.~~.<;.f.~~·!.}]J;.~.
Election to take
Under or Against will.(cross out one)
Date Election No election Place of'
Fi led ...~~.~.~~....................Record'..:t:'!~.~...~P.J?}.~.~~:'?1e
No elections filed
Name of surviving spouse N.Q..:SJJ.r..Yiv.i.ug Sp.Qu.s.e .
List issue,where material:
Names of issue not material
Did decedent marry after execution of will?(indicate)~.No.Any children born after execution of will?(indicate)
h9C No.If answer yes,name them .
._---.--_.__ __.--::___--_.__ ___-._-__----_--_-----___..-___---_----.._-_-__----_.--_.----------.-_---__.
Leg.atees Relationship Interest Fiduciary,if deceased or not sui juris
Stella B.Cox Daughter One-third Sui Juris
Betsy J.Rugh Daughter One-third Sui Juris
Ann Lorentz Daughter One-third Sui Juris
\
List,if exceptions to above:
No exceptions
If partial intestacy,give facts:
No partial intestacy
Adeemed:Revoked:Lapsed:Abated:Give Cause:
Notice to interested parties.Have all partiesf having either vested or contingent interests and all crediors entitled
to notice (Court Rule No.9 paragraph C:Section 6:Subdivision c)received written notice of the filing of the account
and of call of audit?,Yes.No.
If any exception give cause:N.9.~.~f.~P..t.~.Q.n .
File copy of Notice ~
and date of mailing....J.lJl,y:...Z.8.,...1.9.7.1..aud...Au.gu.s.t...l.7.~...19.7.1.;...c..apies...D.£..ll.o.ti~e.s ...a:ttac.h.e,d,
Is estate subject to the filing of a Federal Estate Tax Return?No :::::.
Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount $..8.0.0.•.0D .
If the Will makes any portion of estate subject to a life-estate,give name and birth date of life tenant .
..~Q ~J.:f.~1.~.n;:J..n1 _
Give Names and addresses afall unpaid creditors who are legally entitled to notice,together with the amounts
of such claims;state whether they are admitted to be correct;and whether the claim is denied.
The Personal Property Tax Division of Washington County has filed a claim
for personal property tax on Madison Fund stock for 1966 to 1971,inclusive.
This claim is not paid.It is not admitted to be correct.
Give reference to such parts of the will as require interpretation by the Court;a reference to all questions re-
quiring adjudication,and a statement of any other facts deemed necessary for the preparation of the adjudication:
None
Balance for distribution per account,
Itemize any additional debits not shown by account:
09/01/71 Westinghouse Electric Corporation--dividend
$..l.Q.I-J.S.~L.6.fl .
$18.00
Total additional .debits (Add)
Itemize any additional credits not shown by account:
$..18.•.QD .
09/11/71 Angeline Sorice,Notary Public--Affidavit on this
Audit Petition $.75
Total additional credits (Subtract)
Balance for distribution
$!.??..
$.JQ.,.J.7.9..~.~~.
If balance for distribution is not in cash,list each item held in kind,giving appraised Value (or distribution Value);
20 shares,preferred stock,Series A,American Standard Corporation $1,950.00
40 shares,common stock,Westinghouse Electric Company 2,580.00
341 shares,common stock,Madison Fund,Inc.5,583.88
Madison Fund,Inc.,stock dividend of March 19,1971 245.76
Cash·17.25
..~-
~._--~
...../.-.-...j -'.-
~
If Family Exemption claimed by Petition,give place of Record:....F.am.ilr..exemp_tion..na.t..claime.d._...._._..
hy petition
If Family Exemption is claimed at audit,give name,relationship and basis for Claim:...Eami.ly.ex.e.mp.tion .
not claimed at audit;family exemption paid on November 10,1970,as shown
by Schedule J of'account.
List any advancement or distribution on account that has been made,and nature and amount of same:
None
Suggested distribution of balance shown,both as to principal and income,attaching signed and itemized elections
to take in kind if bplance is not in cosh:residuary shares being stated in proportions:
"It is suggested that the allocations be treated as though the balance for
distribution were in cash.The personal representativ~has elected to take
the stock in the estate in kind and to pay in ~ashthe distributive shares
of the other legatees (as shown by,the account she has already paid a
considerable portion 'of the estate expenses from her own funds):
Stella B.Cox One-third
Betsy J.Rugh One-third
Ann Lorentz One-third
485.32
ank and Trust Company,
taxable amount
Checking account in Mellon National
in names of Ann S.Lorentz or Stella B
Savings account in Mt.Lebanon Federal Savings and Loan
Association in names of Ann S.Lorentz or Stella B.Cox,taxable
amount ............-
In calculating the balance for distribution one'should take note that an
Inheritance Tax will be levied against the estate which will include a tax
on the following jointly owned property:
Certificate of deposit issued by Mt.Lebanon Federal Savings
and Loan Association in names of Ann S.Lorentz or Stella B.Cox,
taxable amount
Checking account in Union National Bank of Pittsburgh in
names of Mrs.Ann S.Lorentz or Mrs.Betsy J.Rugh,taxable amount........-635.07
COUNTY OF WASHINGTON,55:
COMMONWEALTH OF PENNSYLVANIA.
The above named Fiduciary or representative thereof,Stella B.Cox
being duly ~w.QXn doth depose and say
that the facts set forth in the foregoing petition are true
to the best of h.~.r.__knowledge and belief.
And your petitioner will ever pray,etc.
Sw.o.rD.to and subscribed before
me th;s...!(~day 0\..s.e.Il:t.e.mb.~x.(),..;.19.Tt.
Signature·of OffiCe~~g../~:?!;~.
Title af OffJcer 2~.a~.
Office expires :~~~.W.N~..-..'00 E.oUrrlCF 111'"..'
"W~sh'Cho,tlllJt $tI "'11'1 P;liilj~ftngtnnw''l',My C •aSh CO/lllh'ssioll i 0,P,
tpll#§JfJlilfaf'JJ ill1
~·O-OIlJlG!3.~~
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No..11.5.9 o£...1.9.7.D ..A.A.
Estate of £\~N ~.!•••J:..QB.gNI~.-..I .j'-.I •
I 1_.
c-n1~...,:,
Deceased '7 I OCT ?6 P~1 3 30
Fjduciary...~.IEJd:'.~...l?.·....~Ox...........-_-_--_.._..
PETITION SUR AUDIT
FROM WHERE DECEDENT LEFT A WILL
Counsel of Fiduciary will submit herewith the
following,in conformity with Court Rules
adopted effective December 3,1951,being
rule No.9:paragraph b-c;and divisions
thereof:shown on pages 23-24.
1.Written praecipes of all Counsel in the
case.
2.Copy of order appointing Guardian ad
litem,if pertinent.
3.Copy of Order appointing Trustee ad
Iitem,if pertinent.
4.Proof of service of above.
5.Letters Testamentary or Administration
C.T.A.or an attest copy of Will.
6.Copy of inventory and appraisement.
7.Proof of advertisement of grant of letters
if not filed with account.
8.Certificate of liens in case any of the
funds for distribution are from judicial
sale of real estate.
9.Signed and itemized elections if any
distribution in kind.
10.Copy of Federal Estate Tax return if es-
tate is subject thereto.
Attorney
~2
fW SS::.~!.;!,',;11 N0
nEGISTEti OF WILLS
WASHINGTOrJ CO.,PA.
PATRONO,CEISLER AND EDWARDS
Attorneys at Law
80 East Chestnut Street
Washington,Pennsylvania 15301
N 0 TIC E
In the Orphans'Court of Washington County,Pennsylvania
Estate of ANN S.LORENTZ
No.1159 of 1970
TO:Mrs.Stella B.Cox
247 Valley Brook Road
McMurray,Pennsylvania 15317
Please take notice that Stella B.Cox ,Executrix
of the Estate of Ann S.Lorentz deceased,filed
her First and Final Account at the above Number,and that
said Account will be called for audit in the Orphans'Court Room,
Court House Washington Pennsylvania on Tuesday,September 14,1971,,,,
at 10:00 A.M.,and a decree of confirmation and distribution may
be entered unless exceptions or objections are filed.You may be
present if you so desire but your presence is not mandatory.
PATRONO,CEISLER AND EDWARDS
Attorneys for Stella B.Cox,
Executrix
Dated:August 17,1971
FHP/amh
By
Francis H.Patrono
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PATRONO,CEISLER AND EDWARDS
Attorneys at Law
80 East Chestnut Street
Washington,Pennsylvania 15301
NOT ICE
In the Orphans'Court of Washington County,Pennsylvania
Estate of ANN S.LORENTZ
No.1159 of 1970
TO:Mrs.Betsy J.Rugh
165 Craig Drive -Route 66
Greensburg,Pennsylvania 15601
Please take notice that Stella B.Cox ,Executrix
of the Estate of Ann S.Lorentz deceased,filed
her First and Final Account at the above Number,and that
said Account will be called for audit ill the Orphans'Court Room,
Court House,Washington,Pennsylvania,on Tuesday,September 14,1971,
at 10:00 A.M.,and a decree of confirmation and distribution may
be entered unless exceptions or objections are filed.You may be
present if you so desire but your presence is not mandatory.
PATRONO,CEISLER AND EDWARDS
Attorneys for Stella B.Cox,
Executrix
Dated:August 17,1971
FHP/amh
By
Francis H.Patrono
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PATRONO,CEISLER AND EDWARDS
Attorneys at Law
80 East Chestnut Street
Washington,Pennsylvania 15301
-NOT ICE
In the Orphans'Court of Washington County,Pennsylvania
Estate of ANN S.LORENTZ
No.1159 of 1970
TO:Miss Ann Lorentz
504 East 89th Street,Apt.2B
New York,New York 10028
Please take notice that Stella B.Cox ,Executrix
of the Estate of Ann S.Lorentz deceased,filed
her First and Final Account at the above Number,and that
said Account will be called for audit in the Orphans'Court Room,
Court House,Washington,Pennsylvania,on Tuesday,September 14,1971,
at 10:00 A.~i.,and a decree of confirmation and distribution may
be entered unless exceptions or objections are filed.You may be
present if you so desire but your presence is not mandatory.
PATRONO,CEISLER AND EDWARDS
Stella B.Cox,
Attorneys for Executrix
Dated:August 17,1971
FHP/amh
By
Francis H.Patrono
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PATRONO,CEISLER,EDWARDS AND PETTIT
Attorneys at Law
80 East Chestnut Street
Washington,Pennsylvania
NOT ICE
15301
In the Orphans'Court of Washington County,Pennsylvania
Estate of ANN S.LORENTZ
TO:Mrs.Stella B.Cox
247 Valley Brook Road
McMurray,Pennsylvania 15317
Please take notice that Stella B.Cox.Executrix
of the Estate of Ann S.Lorentz dc~~ased,filed
her First and Final Account in the office of Ghe Regtster
of Wills of Washington County,Pennsylvania,on July 28,1971
You may,if you wish,inspect the said account in the said office.
PATRONO,CEISLER,EDWARDS AND PETTIT
Dated:July 28,1971
-'
PATRONO,CEISLER,EDWARDS AND PETTIT
Attorneys at Law
80 East Chestnut Street
Washington,Pennsylvania
NOT ICE
15301
In the Orphans'Court of Washington County,Pennsylvania
Estate of ANN S.LORENTZ
TO:Mrs.Betsy J.Rugh
165 Craig Drive -Route 66
Greensburg,Pennsylvania 15601
Please take notice that Stella B.Cox ,Executrix
of the Estate of Ann S.Lorentz deceased,filed
her First and Final Account in the office of the Register
of Wills of Washington County,Pennsylvania,on July 28,1971
You may,if you wish,inspect the said account in the said office.
PATRONO,CEISLER,EDWARDS AND PETTIT
By
Dated:July 28,1971
......'!.-+.,.,
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PATRONO,CEISLER,EDWARDS AND PETTIT
Attorneys at Law
80 East Chestnut Street
Washington,Pennsylvania
NOT ICE
15301
In the Orphans'Court of Washington County,Pennsylvania
Estate of ANN S.LORENTZ .
TO:Miss Ann Lorentz
504 East 89th Street,Apt.2B
New York,New York 10028
Please take notice that Stella B.Cox ,Executrix
of the Estate of Ann S.Lorentz decea2,ed,filed
her First·and Final Account in the office of the Register
of Wills of Washington County,Pennsylvania,on July 28 1971
You may,if you wish,inspect the said account in the said office.
PATRONO,CEISLER,EDWARDS AND PETTIT
Dated:July 28,1971
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY-,-PENNA
,.
ORPHANSI COURT DIVISION
.,HEARING ON AUDIT .,.
TP.B HONORJ.iBLE P.VINCENT MARINO,Judge
of the said Court.
Tuesday,September 14,-'1971,at'10:00 o'clock
A.M.,EDST.
No.11590f 1970
(
)
(
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(-
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PATRONO,CEISLER,EDWARpS,&PETTIT,Esqs.
of Washington,Pa:,representing the'Accoun~ant.
Estate of
IN RE:
TIME:
ANN S.LORENTZ;
Deceased.-
BEFORE:'
APPEARANCES:
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deceased .•The Executrix 'is Stella B.Cox and the attorneys are
Patrono,Ceisler,.Edwards &Pettit.
MR.PATRONO:
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II:THE COURT:..IIII-It:oD.'IIIIt:
I-It:::JoU
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Number 1159 of 1970,the estate of Ann S.40ren z,
Mr.Patrono?
May it please the Court,I have what I believe to
be the necessary papers.Th!,'T,e is some stock w tn9h is not liqUldate
The personal representative has ele~ted to take,that in kind and has
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adv~nced money to do that.There is a Praecipe from the Personal.
Property Tax '~eople of the county.They claim :J;3ersonallproperty
Tax on this stock or on some of it.We have written them a letter
stating the dates on which the stock certificates were issued,and
2
'.
also the numbers that were issued to this decedent on the first of
I •each year;We hope that th'ey will agree.This was only done yesterday,
"./
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I think.Because the Praecipe was only received a day or two.ago.
But Lwoulc:i sugg,e~t that we try to see if we can arrive at an'agreLme It.
If we can:well and good.·If not,I suppose we will have to 'have a h~ring.
to $38.38.'Perhaps that is their calculation.
a pencil notation.reducing the claim which was originally $~?1.11
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THE COURT:I note on"their claim,Mr.Patrono,'that'we have
not have any word from them.'And,I don't know how they figured that
That sounds about right.Although,as I say,I did
see
Would you check ,that again and/if you can agree or
It could be;I just donIt know.They werenIt in
that figure?
touch with me.
MR.PATRONO:
THE COURT:..=!:!It1-'Ul
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with the Court and we will set a date for a hearing.Were there any'
the're just called him this morning a9-d gave hIm that figure.So if it
.is corre~t,why,we.will let·it go as 'it is.Otherwise,get in touch
vi~,THE COURT:
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Mr,Hana tells me that the member of the Depart nent
outstanding,claims in the estate?"•MR.PATRONQ:None except that.And as I mentioned,the personal
representative here advanced,I think,som e money to keep the stod
in kind,and will advance any more that might be needed for that pur bose.
I see a date here I should fill in.
THE COURT:Then there appear to be no questio.ns for adjudica ion
3
by.the Court ?
MR ..PATRONO:That I S right.As long as we can settle up with the
'(A UDIT CLOSED)
Personal Property people.
adjusted according to wha thas been stated.
su ject
The audit of this account is closed by the Co~rt/o ly
Is there anyone else in'Court interes tE;d in this
to the problem of the P~rsonal Property Tax claim which will be
,decedent's estate?
THE COURT:
THE COURT:
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63-70-1159No._-..:.---...:.__.:..-.._ESTATE OF
-..
Ann S.Lorentz
deceased
In the matterofthe First and Final
Account of Stella B.Cox
Executrix
$10,359.64
$10,377.64
18.00
SCHEDULE OF DISTRIBUTION
Balance per occount _
Additional debit asked at audit
ADJUDICATION AND DECREE
A d October -'?r 71..nnow ~~,19__,this matter came on for hearing,
audit and distribution at this session and testimony taken;and thereupon,upon due considerationthereoidhi~gl~efor distribution in the hands of the Accountant is determined to be
$I ,•and the account is accordingly confirmed;and it is ordered,
adjudged and decreed that the said balance be paid out by the Accountant in accordonce with the
schedule of distribution hereto attached and made 0 part hereof,unless exceptions hereto be filed
sec.reg.or an appeal be taken herefrom sec.leg.
Additional credit asked at audit
Balance _
Deduct Clerk's Costs &Receipts ....-I
Attorney Patrono,Ceisler,Edwards &Pettit
Wa.shington County,Division of Personal Pro-
perty T~x,per ,amended praecipe filed,
26.50
38.34
$10,376.89
Paid on account from estate funds,
Balance due,
inhe ritance
$374..31
572.27~,.g~9 .'84?lO
Russell Marino,Agent,transfer
tax:Estate liability
Individual liebility of Stelle B.Cox,
Individuel liability of Betty J.Rugh,
Betty J.Rugh,reimbursement for funds advanced
the estate as charged in the accoUnt ($635.07)
minu~tranfer inheritance tax due on individual
liability ($38.10)296 •97 $9,512.50
Stella B.'Coa,reimbursement for funds advanced
the estate as charged in the account ($3623.57)
minus transfer inheritance tax due on individu9
liability ($572.27),$6,521.20
Stella B.Cox,cash to equalize distrib1tion and
enable stocks to be taken by in kind per elec-
tion filed,$14,461.34
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Stella B.Cox,daughter,1/3 residue,including
20 shares pfd.stock Series A American Standard
Corp.valued at $1950.00;40 shares common
stock Westinghouse Electric Company valued at
$2580.00;341 shares Madison Fund,Inc.com
stock,valued at $5583.88;held in kind and
distributed as such at the appraised value,
per election filed,
Betsy J.Hugh,daughter,1/3 ~esidue,
Ann Lorentz,daughter,1/3 residue,
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,ELECTION TO TAKE IN KIND ..
I,STELLA B.COX,the Executrix of the Estate of
Ann S.Lorentz and also one of th~three legatees,having
heretofore paid most of the expenses of the estate from my
own funds,do hereby elect to take'in kind the stock owned
by the estate,at the value thereof set forth in the inventory,
as follows:
J.
20 shares,preferred stock,Series A,
American Standard Corporation
40 shares,common stock,Westinghouse
Electric Company
341 shares,common stock,Madison Fund,
Inc.
$1,950.00
2,580.00
5,583.88
and in consideration thereof I do agree to pay to the other
legatees named in the will of Ann S.Lorentz the full amount
of their distributive shares as determined by the Orphan's
Court Division of the Court of Common Pleas of Washington
County in its Adjudication and Decree in the Estate of Ann S.
Lorentz.
September II ,1971
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IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA
•In Re:ESTATE OF
Each of the undersigned does hereby acknowledge to have
received on the date set forth to the left of his/her name the sum
awarded to him/her by the Orphans'Court of Washington County,
Pennsylvania,by its A~judication and Decree of October 26,1971
and set forth to the right of his/her name,including in kind any
property awarded to him/her b~the said Adjudication and Decree,
from Stella B.Cox,Executrix
personal representativeCs)in the above named Estate;and each of
the undersigned does,by his/her signature hereto,release and
discharge the said personal representative from any further lia-
bility for the discharge of the obligation resting upon him
by virtue of the said Adjucation and Decree.
ANN S.LORENTZ
De cease d
PAY TR AN S CR I PT
63~70-ll59
No.~;O.C.
Date of Receipt Signature of Distributee Amount Received
26.50
Court
XHXXHXHXHXHTax
Wa sb ington COlin ty
Division of personal Property
aB'(~.~4;eu.1911--,
-.L.2'2_~~-,-~1'19fL ~~/~~---6~£}'~$
Russell Marino,Clerk of Orphan's
7Wv--"c1 it I /'1 7/
XMXMXMXMXMXM*M*MX~X~
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3.051.30
10,113,88
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IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA
In Re:ESTATE OF
ANN .S.LORENTZ
Deceased
PAY TR AN SCR I PT
63 ..,7 Q7'1159~',..,
No...~~,.O·.C •.
Each of the undersigne~does hereby acknowledge t6 haVe
received on the date set forth to the left of his/her name the sum
·awarded to him/her by the Orphans'Court of .Washington County,
Pennsylvania,by its Adjudication and Decree of October 26,1971
and set forth to t~e right of his/her name,includini Ln kind any
property awarded to him/her by the said Adjudicat~on and Decree,
from Stella B.Cox,Executrix
personal representativeCs)in the above named Estate;and each of
the undersigned does,by his/her signature hereto,release and
dischar~e the said personal representative fro~any further lia-
bility for the discharge of the 6bligation resting upon him
by virtue of the said Adjucation and Decree.
Date of Receipt Amount Re ce ived
/~/I/--,19~.21 $596 97I
~--,19"6 71 2.173.73
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IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA
In Re:ESJATE OF
ANN S.LORENTZ
Deceased
PAY TR AN SCR I PT
63 ~70 -,1159
No.~lJm4)('[i)J:.M O.C.
~'''\(:'''''''l'1'Il'......,..,,~.....,.,.,
Ea6h of the undersigned does hereby acknowledge to have
received on the date set forth to the left of his/her name the sum
awarded to him/her by the Orphans'Court of Washington County,
Pennsylvania,by its Adjudication and Decree of October 26,1971
and set forth to the right of his/he~name,including in kind any
property awarded to him/her b~the said Adjudication and Decree,
from Stella B.Cox,Executrix
personal -~epresentative(~)in the above named Estate;and each of
the undersigned does,by his/her signature hereto,release and
discharge "the said personal representative from any further lia-
bility for the discharge of the obligation resting upon him
by virtue of the said ~djucation and Decree.
Date of Receipt
/11t.~.)~L!L':7106_
Amount Received
-~~~~:"":"~~~~~~.;.L.-$2 ,173.73
Ann Lorentz,daughter
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Form RCC-33
RESIDENT DECEDENT
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE·
BUREAU OF COUNTY COLLECTIONS
COUNTY OF·WAS..ll.r..NG.:r.'O.N..
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.)
IN THE MATTER OF THE ESTATE OF ~AFFIDAVIT OF EXECUTRIX
----~~~:::~s;:!:-:!;:~:~~in~~~~-----=",_
Late of ....County
PENNSYLVANIA
state of ~~~~~~~~~~}ss:
County of ..
Stella B.Cox,Executrix...................................,,..........,.
of the estate of the above-named decedent being duly sworn,depose S and say S
Decedent dJed ...Q.G.~.9.P~I ...f..9..(Month)...........,19....?.Q.........J testate leavin'g a last.wi~l.copy of which is hereto attached.}
(lIay)(Year)L M*fi~~
otherN:m:t:::i:::r:::r::e:tttao;;::::},Patr()llo,gE?~~J~~,..~c:l~1:l:.:I'..c:l~,all~......~.~.~~~~,8g~Cl:l:lt ~he s t nut
whom all correspondence should be,Street,Wa,~hillgt()ll,:pelllls.Y:LY1:l:11~1:l:L l530J ..
mailed.
That as such ~~.~..~y..~.!:.:!:.~deponent is familiar with the affairs of said estate and the property con-
(.';x""utor-Administrator)
stituting the assets thereof and their fair market value:
That at the time of death there was no safe deposit box registered in decedent's individual name,or jointly
with,or as agent or deputy of another,or in decedent's individual name,with right of access by another as agent
or deputy,with the exception of the following:-
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINTINWHICHDECEDENTRENTEDASAFEDEPOSITBOXINNAMEORNAMESOFHOLDERSTODECEDENT
Mellon Na tionat'~'aI].:k;:::and Trust Stella B.Cox and
Company,Donaldson Cross Ann S.Lorentz daughter
Roads Office,Peters Township,
Washington County,Pennsylvania
That the contents of said safe deposit box or boxes are itemized under Schedules B &C 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
any other person or persons giving also separately the accrued interest thereon,if any,down to the last
interest day prior to decedent's death in the case of savings banks,and to the date of deced~nt's death
in all other cases;all bonds,postal savings,treasury certificates or notes and other evidence of in-
debtedness of the United States to the decedent;all obligations,whether by statute or agreement they
are designated as tax free,of the United States,or any state,or political subdivision ~hereof,or of
any foreign country,which are owned at the time of death;all wearing apparel,jewelry,Silverware,pic-
tures,books,works of art,household furniture,horses,carriages,automobiles,boats,and any and all
other personal chattels of whatsoever kind or nature,left bydecedent,.together with the fairly ,:stimated
market value thereof;all bonds and mortgages held by decedent and of all claims due and owing decedent
at the time of death,and all promissory notes or other !nstruments in writing for the payment of money
of which decedent died possessed,of whatsoever nature,with interest thereon,if any,giving the face
value and estimated fair market value thereof,and if such estimated fair market value be less than the
face value,it sets forth briefly the reasons for such depreciation as to each item;all moneys payable
to the estate from life insurance polici'es carried by decedent;all annuity and endowment contracts the
proceeds of which were payable upon the death of the decedent;and all the corporate stocks and dividends
due thereon and unpaid as of the date of death,bonds and accrued interest thereon to the date of dece-
dent's death and other investment securities owned by the decedent at the time of death,with the market
value thereof at such time.
.AL~~.(D ~_i...............................................................................~~.
(Raoo:t~RiItlr~Exe ell t r i x
2.4..7...v..a.1.1.e.y.,B.lt'.o..Q.k Ro.a.d .
(Street Number)
M,:.c::.t:1..':1..:r..~..~.Y..J :R..~..~.g..~..YJ.y.~.g.!..~),.5...?J..?.
(City or Town and State)
..
.,
In the case of securities of close or family corporations,the values reported are as far as
possible substantiated by financial statements of the corporations,showing the assets and liabilities
thereof as of the date of death.The schedule also sets forth the interest of decedent at the time of
death in any co-partnership or business,and in support of the value of such interest there is annexed to
said schedule,financial statements showing the assets and liabilities of said co-partnership or business.
A copy of the co-partnership agreement,(if oral,a statement setting forth the nature of the agreement)
together with a statement setting forth the character of the business,its location,and such other facts
pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest
therein must be submitted.It should also set forth in itemized form,together with the fair market value
thereof,any other property owned or bequeathed by the decedent at the time of death.
The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry
contained therein and in the case of transfers ofproperty,real or personal,within two years of decedent's
death,in contemplation of decedent's death,or intended to take effect in possession or enjoyment at or
after death,said schedule sets forth the nature and value of such property,to whom transferred,the
relationship of the transferees to the decedent,the proportionate share received by each transferee and
all other facts of a pertinent nature regarding said transfers.In the case of transfers intended to
take effect in possession or enjoyment at or after death,there is also attached to the schedule a cony
of the deed,trust agreement or other instrument creating the trust.Therl~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 individually,orjointly with another,or any power of appoint-
ment vested in decedent,eitl:Jer individually or jointly,by the will,deed,or other instrument of another,
with a copy of the instrument creating such power attached to the schedule.
That Schedule D attached hereto and made part hereof sets forth the names and addresses of all
persons beneficially interested in this estate at the time of decedent's death,the nature of their res-
pective interests,their relationship,if any,to the decedent,together with the ages at the time of
decedent's death of all minors,annuitants and beneficiaries for life under decedent's Will.It also
contains a statement shoWing which of the beneficiaries named in the decedent's will,if any,died prior
to decedent,the dates of their death,their issue,andthe relationship of such issue to the beneficiary.
That Schedule E attached hereto and made a part hereof sets forth all property,real and per-
sonal,owned by the decedent jointly with another or others,including intangible,standing in the name
of the decedent and others,plus the date and place of record of instruments effecting the vestiture of
real estate and the date of acqUisition of personalty,plus the name,address and relationship,if any,
of co-owners to the decedent.
That Schedule Fattached 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 under Section
651 of the Inheritance and Estate Tax Act);together with a statement of collateral pledged for obliga-
tions,if any.It is agreed that the fiduciary will present proof of said claimed obligations upon re-
quest,that if the amount actually paid in settlement of any fee,commission or debt is less than the
estimated amount claiming and allowed,that the same will be reported to the Register of Wills,and that
the amount of tax assessed can be reassessed in accordance therewith.
That the totals of the appropriate columns in Schedules "A","B", "C","E",and "F"as directed therein,
have been carried forward and properly registered in the Summary.
::>--c mL-Subscribed and sworn to before me this ..
................;day oD ??~~19 ..2J..Z~~..;~~..?~~;~~
.80 E·Ch·.tnut st.
Wnhingtnn Wash,CO,Pa,
My CommissiOO Expires JanuaJ.Y _11 11'l7l;;NOTE:Before signing affidavit maKe sure all ntan~~paces in the affidavit and schedules annexed are
filled in with details or the word "None",and in case the assets include rare and unlisted securities,
securities of close or family corporations or an interest in any co-partnership or business,that the
data and statements required under the paragraph above relating to Schedule "B"are attached.Also make
certain that column #1 in the "Summary"has been properly completed as above-directed.
..
SCHEDULE "A"
REAL PROPERTY
RCC-34-('o-64)
•COMMONW~AL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF -COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
.r ••-.
.*
'.
Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece-
dent.Where property held as joint tenant or tenancy by entireties,report on Schedule "E".Property held by
the decedent as tenant in common with another or others,should be identified as to quantum of interest and
the estimated value should be that of the decedent's interest only.
The real property located In the Commonwealth of Pennsylvania should be
described by lot and block number,street and street number,together with
a general description of the property,with a reference to the record of the
conveyance by which the decedent took title;if a farm state number of a.
cres;also statement of mortgage encumbrances upon each parcel at death
of decedent.Taxes,assessments,accrued interest on mortgages,etc.,are
to be listed on Schedule "F"and must not be deducted from this schedule.
NON E
(1)
ASSESSED VALUE
FOR YEAR OF
DECEDENT'S
DEATH
(2)
ESTIMA TED
MARKET VALUE
(3)
DEPARTMENT
VALUATION
CAUTION
(Do not write
in this space)
Insert this total opposite "real property",Schedule "A"in the X X X X X
"As Reported"column on the last page of this return.
NONE
..,"
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.O.D.U.S.Savings Bonds and tenta-
tive trust accounts,must be listed,despite the fact that they are not of the administered estate.
Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household
goods,and furnishings,books,paintings,automobiles,boats,~tc.)
Intangible personal property,such as bonds,treasu,'Y 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 St,ate,at the time of death,should be li,sted in this schedule.
Item
No.
1.
2.
3.
ITEM
List and describe fully
Twenty shares,preferred stock,Saries
A,American Standard Corporation,valued
@ 97 1/2
Forty shares,common stock,Westinghouse
Electric Company,valued @ 64 1/2
Three hundred forty-one shares,common
stock,Madison Fund,Incorporated,
valued @ 1"6 3/8
UNIT
VALUE
ESTIMATED
MARKEil'VALUE
0/(Iv---::J
$1,950.00
u,ffr:J
2,580.00
~/~J
5,583.88
DEPARTMENT VALUATION
(Do not write in
this space)
/900 .00
-/
r:2 0'?,O.60
(
Insert this total opposite "Personal Property",Schedule "B"in
the "As Reported"column on the last page of this return.
x X $10,113.88 /tJ II~.Y7
·'-.,RCC-36..
COMM:DNWEALTH OF PENNSYLVANIA
'TRANS}~R INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "c"
TRANSFERS
(1)Did decedent,wi thin 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)yes
(3)If the answer to (1)or (2)above is in the affirmative state:not applicable:full value
(a)Age of decedent at time of transfer of transferred property returned.
(b)State of decedent's health at time of making the transfer.(Note 1).
(c)Cause·of decedent's death.(Note 1).
(4)Did decedent,in his lifetime,make any transfer of property without receiving a valuable or adequate
consideration therefor which was to take effect in possession or enjoyment at or after his death?
(Answer yes or no)no
(a)Was there any possibility that the property transferred might return to transferer or his
estate or be subject to his power of disposition?(Answer yes or no)_
(b)What was the transferee's age at time of decedent's death?__
(5)Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration
therefor under which transferor expressly or impliedly reserves for his life or any period which does
not in fact end before his death:
(a)The possession or enjoyment of or the right to income from the property transferred?
(Answer yes or no)__~n~o _
(b)The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom?(Answer yes or no)no
(6)If the answer to (5)(b)above is i.n tbe affirmative,state Whether the right was reserved in decedent
alone or others not appllcable
(7)Did decedent in his lifetime make a transfer,the consideration for which was transferee's promise to
pay income to or for the benefit of care of transferor?(Answer yes or no)no
(8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was subject to Change,
because of a reserved power to alter,amend,or revoke,or Which could revert to decedent under terms
of transfer or by operation of law?(Answer yes or no)__~n~O~__
(9)If the answer to (8)above is in the affirmative,was the power to alter,amend,or revoke the inter-
est of the beneficiary reserved in the decedent alone or the decedent and others?
(Answer yes or no)not applicable
NOTE 1:The answers to these questions should be supported by affidavit by the attending physician as
well as a copy of the death certificate.
NOTE 2:If answer to any of the above questions is yes,set forth below a description of the property
transferred,it's fair market value at date of death,dates of transfers and to whom transferred,with
relationship of transferees to decedent,if any.Submit copy of any trust deed or instrument,if trans-
fers are claimed to be non-taxable,also submit detailed statement of facts on which said claim is based.
NOTE 3:List applicable property below in manner in which provided in Schedules A,B,or E.
ITEM DESCRIPTION MARKET VALUE
(Estimated)DEPT.VALUATION
(Dept.Only)
~-J
3,000.00 0,00000
C1~~
485.32
c4t~
635.07
Certificate'of deposit,Mt.Lebanon Federal
Savings and Loan Association,maturity
date,September 4,1971,at 5 3/4%,
re~istered in the names of Ann S.Lorentz
or Stella B.Cox,daughter,face value
$6,000.00.The funds used to purchase
the certificate were those of the
decedent.Purchase was made 9/4/70.
Checking account,no.385-587,Mellon
National Bank and Trust Company,Peters
Township Office,registered in the names
of Ann S.Lorentz or Stella B.Cox,
daughter,face amount $485.32.Funds in
the joint account were those of the
decedent.The account was opened on
7/7/70.
Savings account,no.7-X335,Mt.Lebanon
Federal Savings and Loan Association,
registered in the names of Ann S.Lorentz
or Stella B.Cox,daughter,face amount
$3,000.00.The funds used to create the
joint account were those of the decedent.
The account was opened 9n 9/12/70.
Checking account,The Union National Bank
of Pittsburgh,Jeanette Office,No.85-
41931-5,registered in names of Mrs.Ann
S.Lorentz or Mrs.Betsy J.Rugh.Funds
in the joint account were those of the
decedent.The account was opened 5/28/70
2.
1.
3.
4.
Insert this total opposite "Transfers",Schedule "C"in the
"As Reported"column on the last page of this return.$10,172.86
.,
RC'c'~38
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
-...
SCHEDULE "E"
JOINTLY OWNED PROPERTY
...I,•
INSTRrCTIOKS:This schedule must disclose all property,real and personal,owned by the decedent jointly
with another or others,including intangibles,standing in the name of the decedent and others.List
real estate first,as entireties,or joint tenants,giving brief description,as indicated under Schedule
"A",plus the date and place of record of instrument effecting vestiture,but do not include entireties
or out of state real estate value in estate valuation column.Personal.property should be listed as in
Schedule "B",plus date of acquisition,and the name,address and relationship (if any)of co-owners to
the decedent.
Description of Property,Date of Acquisition,Name I unit percentage Estate 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•!In This Space.
Value of Value of
Entire Decedent's
property Interest
NO N E
II
I
I
I
I I
III
I II
I ,
I
i II
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Insert this total opposite "Jointly Owned Property",Schedule "E"NONE
.
in the "As Reported"column on the last page of this return.
,RCC-37~'(i2':63).""
COl\fl\fON\rEALTH OF PENNSYYLANIA
TRANsFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "D"
BENEFICIARIES
(
h
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFStatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARY
ave an interest,vested,contingent or other-are involved,set STATE YES IN ESTATE
wise,in estate)forth this fact.)OR NO BIRTH
Stella B.CoX:.247 Valley
Brook Road,McMurray,Pa.daughter yes 1{3
Betsy J.Rugh,165 Craig
Drive,Route 66,Greensbur l ,
1 I ').
J:d.•UCl.U5LL"'~'-J ~<>~-
Ann LorenLZ,LoU,,"~asl:O~Ln
Street,Apartment 2 .'D ,
1/3NewYork,New York daughter yes
.
,
Deponent further says that all the above-named beneficiaries are living at this time except below:
NAME DATE OF DEATH RESIDENCE
OF THE
ESTATE OF
:\IATTER OF THE APPRAISEMENT
(Executor-Administrator
must complete "As
Reported"column #1.)
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~THE
(No.Will
Administration
ANN S.LORENTZ
Deceased
Late of .PeterS~?~J:lfS:~~Y
Commonwealth of Pennsylvania
Washington
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PATRONO,CEISLER and EDWARDS
Attorneys at Law
80 East Chestnut Street
Washington,Pennsylvania 15301
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N ~~.:::lr.'t:c...
~II .•
IIIIII__...--.-~-~~-____;_--:;;-~~·:c=-·-"''''_..."_.-_...-".
Ii- I ....
-.COMMONWI;A~OF PENNSYLVANIA ''-'RECEIVEDDEPA~TMENT OF REVENUE .couw·ff~fAU iJ,-
HARRISBURG "'OL i.E.:-IO~.I ,,('
JAN /4 v901~H71
\J
NOTE:TO BE SUBMITTED IN TRIPLICATE
Pennsylvania Department of Revenue
Bureau of County Collections
26 S.4th Street
Harrisburg,Pennsylvania
Dear Sir:
Pursuant to Section 742:Pennsylvani<;J Inheritance and Estate Tax Act of 1961,
we herewith submit the following report:
NAME OF REPORTING /1tJ:,.,
FINANCIAL INSTITUTION Mellon National Bank &Trust Company (p
ADDRESS 291 S.Washington Rd.,McMurray,Fa.15317 .11:'4·'
ACCOUNT NO.OF JOINT,J!JA
TRUST OR INVESTMENT DEPOSIT_38_5_-...;.5...;.8_72___________Ch
NAMES ON ACCOUNT --t't..r.?
OR INVESTMENT Annie S.Lorentz or Stella B.Cox vJ~~,..
DECEASED JOINT DEPOSITOR
TRUSTEE OR INVESTOR Annie S.Lorentz.------~-~"-----"7""~-
ADDRESS 247 Valleybrook Rd.,McMurray,Fa.15317 ~~~
DATE OF DEATH October 29,1970 ~
.----'-"SURVIV1N'G"DEPOSITOR,
BENEFICIARY OR INVESTOR Stella B.Cox------------------
ADDRESS 247 Valleybrook Rd.,McMurray,Fa.15317
..;...
Mana er
Signature l!';f TITLE
670 f f f'j':3:':I'J,1:U
-J-~~,--/YG
RELATIONSHIP TO DECEDENT Daughter
DATE DEPOSIT OR INVESTMEN=T-----"---~----------
WAS ESTABLISHED July 7,1970 ~~
BALANCE,INCLUDING INTEREST
DUE,AT DATE OF DEATH $_4_8_5_.--:-3_2......:..,,,.-·-7'"--;":..-----------
The death of Mrs.L z
was not reported to us
until January 7,1971
'-~\'\
,';.
Date:__.....:J.....:a--=n.:.;.u--=a:.:;.ry..J!..-..::;2..:.,6.L.'.....:1=.9::...7::...,:1=--__
County W.....:a::.,:s:.:h::.,:i:.:n.:..s;g;z.;t:.:o:..:.n=--_
15317
OFFICIAL NOTICE OF INHERITANCE TAX
APPRAISEMENT AND ASSESSMENT OF
ASSETS NOT SUBJECT TO ADMINISTRATION
McMUIRAY,PENNSYLVANIA
TO:STELLA B.COX
247 VALIE YBROOK ROAD
County File No._
Bureau File No._
We have received notice that,XXXXXXXXXXXXXXXXXXXXXXXXXX
on October 29 1970 ,you came into ownership of certain property througfJa!'X1~lX
x.H transfer from,ANNIE S.LORENTZ,deceased ..
RCC-134 (\-69).'
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
I INHE'RITANCE TAX DIVISION<\••
Under the Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania such transfers are taxable
and the liability for the payment of the inheritance tax due is imposed upon you,as transferee.
.A
The property on which tax is hereby assessed consists of:Jt.Bank Account #385-5872,held in
the MELLON NATIONAL BANK &-TRUST COMPANY,1Ih\Iurray Office,McMurray,
Pennsylvania.In the names of ANNIE S.LORENTZ or STELLA B.COX.Opened,
July 7,1970.Balance as of date of death,$485.32.
appraised by the Commonwealth,os of the date of death,at $_4..;..8::...5::....--=3:..;2~~_
100 %of this amount is taxable at the rate of 6 %
ORIGINAL ASSESSMENT AMENDED ASSESSMENT
DATE OF ASSESSMENT
TAXABLE AMOUNT
LESS:ALLOWED DEBTS
NET TAXABLE AMOUNT
$485.32 $--------
AMOUNT OF TAX DU E 29.12
o If you pay the above amount within three (3)months
'of the date of death of the dec~dent,or on or
before Jan.29 .19 7~you may deduct a
dis'count of 5%of the amount of tax due,or 1.46
ASSESSED BY:_~_~_
(Agent for the Commonwealth)
o This tax became delinquent,fifteen (15)months
after the date of death and,in addition to the
tax,statutory inte~e'st at the rate of 6%of the
tax per annum is also due as of *_~~---,-~_
19__in the amount o~
*If the tax is not paid by the above date additional
.interest is due at the rate of 6%per annum unti I
paid
TOTAL AMOUNT DUE
APPRAISED BY(21--/~
.(Inheritance Tax AWf\S;r)
$29.12 $=================
INSTRUCTIONS TO TAXPAYERS
Make checks or money orders payable to:To insure proper credit to your account
this Official Notice must accompany
your payment.Mail or bring it to:
A\:iIb~!dJi''Llt~,IjJ ...rJ~~t'~'",ld
COUIlT HOUSE
WASHIr~GTOfJ,PEt~r~Jt 1530j
(..,
Amount PaidOfficialTitleNameandAddressofPayeeDatePaid.
If you have already paid this tax to an execuflor,administrator,attorney or other personal representative of the
decedent for forwarding to the Commonwealth,list below the date paid,name and address of the'personto whom
you made payment,their official title and the a"lount.'....,,'.,.",'",
~',":)~
Under certain circumstances,if,after the date of death of the decedent,you personally paid funeral expenses
or other just debts of the decedent,with funds derived from the property herein taxed,such amounts expended
by you may qualify as deductions against the gross value of the property in the computation of tax due.If any
such expenditures meet all of the three following tests,it is recommended that you itemize th,e payments below,
execute the affidavit,and return this notice.The Register of Wills will examine the debts claimed and;allow.
those which he determines to be proper.The tax will then be recomputed and you will receive an amended
assessment of tax.
THE THREE TESTS WHICH MUST BE MET ARE THAT:
1 -You were personally legally responsible for these debts,an'd
2-You actually paid these debts out of the account or property described above and can furnish proof
of such payment,if required,and
3.These same debts are not also claimed,for tax purposes,by an ex'ecutor,administrator OJ other
personal representative of the decedent handling the administration of the generolestate of the
decedent or any other transferee.'.
SCHEDULE OF DEBTS
Date Paid Name of Payee Description of Obligation Amount Paid
,.
,
TOTAL $
(attach separate sheet if requ ired)
SS:
COMMONWEALTH OF PENNSYLVANIA)
COUNTY O~_
I,hereby certify that the fo,regoing is a ius'tand true st~tement of
funeral expenses and other debts of the decedent,,for wh ich I
was legally responsible and which I did payout of the property herein taxed.I further certify,that to the
best of my knowledge and belief,these same debts will not be claimed by any other person,for inheritance
tax purposes.,.'
SWORN AND SUBSCRIBED BEFORE ME THIS DAY OF____________19__
Signature of Taxpayer
I,the undersigned,duly elected Register of Wills in and for the above county,do respectfully report that I
have allowed deductions listed above in the total amount of $--------,8
REPORT OF REGISTER OF WILLS
Date of Approval:_
Register of Wills
I'~'
R C c-eI (2-64)
COMMONWEALTH OF PENNSYLVAN IA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILING OF APPRAISEMENT
STEEIJ.A B.COX
IN YOUR REPLY PLEASE
REFER TO
38-121-4
,j
In Re:Esta te of ..:.:A:::.:N..:.:N.,;..S=~:.=..•...:10=,:.:REN=:.::T:.::Z:;..'_
______W.!!JA~S~H~I£!NG>LT~Oa.NL_County - F He No.63-70-]159
Dear MrS.COX,
You are hereby notified that the origina 1
appraisement in the estate of__~~_A_NN S_.~L_OR__ENTZ ~~~~~~___
has been filed in the office of the Register of Wills qf WASHINGTON
County on July 2 ,197!..Said appraisement reflects the
following valuations:
Jt.
RealEstate -::-:,...-:-=--::-.",......_
Personal Property __~lMO~,~1l~3~.~8~8--------
Hd.~-=1;:...0..L.,.::.17:.,..2.;..::.~8...:..b _
Total ~2~O:.,l.,=28~6>!J.LJ7..!:14'-----_
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.
Dat e __-.:J:..:uly::=lL._2~,Z-...:1~97~1:..-_
DATE OF DEATH:October 29,1970
Note:This is not a bill.
Signed
Title
W/AuL~~r 7/,
ALFRED TOSI,APPRAISER I
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of LORENTZ,
(Last Name)
ANN
(Firs t Name)
S'.
(Initial)
DATE OF DEATH 10-29-70 FILE NO.63-70-1]59
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of_WA:..:.:....::S:..:H:..:.IN=.:.G=-T=-O::..:N::...-_
Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at
the values set forth opposite each item in the last column to the right in Schedules "A","B", "C",and "E".otFlJ \IJ!~~IN _RITANCE TAX APPRAISER'
July 2,19'71Dated:__--"-'=:=.,j<-.::~-=-£..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
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)
VALUE AS REPORTED VALUE AS APPRAISED
$$--------4--
VALUE AS REAPPRAISED
$-------+--
CLEAR VALUE OF ESTATE
Valuation of life estates or -t=
FOR USE OF REGISTER ONLY
Tax on-$--------~f__-2%
Tax on $----------4--@:J
Tax on $5%
nxoo$lK
Tuoo$l~
~~ptioos *
Total Estate -4-__
TOTAL TAX
COMPUTATION OF TAX
$---------1---
$---------1---
$------.,....---1---
$-"---------1--""""-
$---------1---
$----l.__
t(*y-As evidenced by Charitable
;Exemption Certificates issued.-,by the Secretary of Revenue.
Less tax previously paid
BALANCE
Less 5%of tax if paid within
3 months after death :::::::::!:::t==-
BALANCE OF INHERITANCE TAX DUE $t=
Add interest at rate of 6%from_____to $----J
AMOUNT OF ESTATE TAX ASSESSED $--~----lL--
Estate tax paid $--Il-
BALANCE DUE $---Jl-
Add interest at rate of 6%from t=
------Ito-----$-------1'
TOTAL TAX BALANCE $----'--~PAID $....J
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason,
same should be noted below,with short explanation.
Will
Administration t No.
IN THE
Year
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
3&TltXOL ANN .S •...LORENTZ ..
Deceased
Late of McMU.RRAI ..
County of WASHINGTON
Commonwealth of Pennsylvania
REPORT AND APPRAISAL ...
,..,
"
~
/
Form RCC-2
!~:;..~>'
DEPARTMENT OF REVENUE
B~EAU O~COUNTY COLLECTIONS
HARRISBURG.PENNA.17127
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE !l.1,JJ,y ?J".97!.
COUNTY ~.1i.~.~~9.~:
"6 ..FILE NO 3~7~ll5.9.i
Whereas,A:NN $..!Jp.~.?late of ~~.
in the County of ..~:.·..:W!\$R~NGTQ.N Commonwealth of Pennsylvania,having died on
the ~.9tlL day of Q~.~9.p..~r.19.79 ,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,A¥.~~.~,an appraiser duly appointed according to law,
having been designated to make a fair and conscionable·appraisement of the said estate,and to assess and fix
the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement:
In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest.
Description of Asset
PERSONAL:
5:ee copy of schedule "Btl attached to appraisement
JT.HELD:
See copy of schedule "E"attached to appraisement
total
Unit
Values
$
Appraisement
Made for InheritanceTaxPurpoleS
10,113 88
10,172 86
20.286 174
Having been duly sworn according to law,I do h~reby certify that the above appraisement is made in con-I
formity with law on this ~day Of~~0?a:;:;i.~.
................................................................................................,.
...........................................................~~,Penna.
WAS.H.J.NG'l:'QN.County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
ANN S.LORENTZ...................................................
Deceased.
Late of
McMURRAY,,•.................................................-.
Date of Death,.l.~G.9~7Q .
Appraisement Docket Vol.,.3JL .
Page,....~.~~4.........................No..??=?<:>:~?..~
Filed in Register's Office,~m ?19 7~
Amount of tax.due,$,..
DEPARTMENT OF REVENUE
Received,
Examined and Approved,.
Wrote abo,ut Appra.isement,.
Appeal j,.om Appraisement,.
Entered and charged,.
;
f
AND AGENT OF THE COMMONWEALTH
Form He C·lCJ....~',
'..,.
OFFICE OF THE
REGISTER OF WILLS
OF WASHINGTON COUNTY
STATEMENT OF DEBTS
AND DEDUCTIONS
ESTATE OF ~A~N::..N~~S~.~~L..:::O~R.::.::E:.;N::....=.T..::Z:--LATE OF McMurray,Washington Coun ty,Pennsyl-
vania
DATE OF FILING APPRAISEMENT DATIi:OF DEATH October 29,1970
---
DATE NO.OF NAM'Ii:OF PAYEE REMARKS AMOUNTVOUCH""
1970 ADMINISTRATION EXPENSES:
Grant of Letters
Nov ~O Register of Wills Testamentarv 18 50
Advertising grant of
30 Washington County Reports lprrprc::14 00
Advertising grant of
Dec.9 Observer Publishing Company letters 14 00
I 1q71
!Jan.13 Register of Wills Short certificate 1 00
\Filing Inventory and TaxMar.24 ReQ'ister of Wills Rpr11rn 3 00
Jul'v Patrono,Ceis1er,Fee for services as counsel23Edwards&Pettit for executrix 662 74
Angeline Sorice,First and F~_na 75Jul'v 23 Notary Public Affidavit anI kc:cO"un:t -..
An~e1ine Sorice,Affidavit on Schedule of
.T 11 1~23 No arv Public Deb ts and Deductions 1 00
Julv 23 Register of Wills Fi 1 ing KiTS:tland'-F-i:n a1 Acct 18 00
1Q 7(~aMTT,V EXEMPTION:-
Nov.10 Stella B.Cox Family Exemption 1,500 00
BURIAL.MEDICAL AND NURSING EXPENSES.AND EMPLOYEES
1q7(~R R ~TT C"In:;•
\Oct.29 Henry Lewis,M.D.Professional services durin~
last illness 101 00
Professional services durin~
Oc t.29 Leslie Pierce,M.D.last illness 15 00
.T~n f,Mcr-1ure Funeral Home Undertaker's fee 1.461 54
f~V/i/)IvL'i·/.;~/59t 3'/
I()..J J),vi--((;-#1'4/~'-Z{c:J<eJ
"""30n~1-17
!
I
,f
-
I
I --
I 1(;:"";10 5;)
!
COMMONWEALTH OF PENNSYLVANIA "'-._./
(L.5.)
HEREBY CERTIFY.THAT.TO THE BEaT OF
DEBTS.FUNERAL EXPENSES AND EXPENSES OF
DEC
11 1975
r'ANGELINE SORICF,NotarypubVIC(
80 E-Ch.~tnut St.'
W"hingt-n Wash,CO,Pa·
MjI:C.'h"i"~wfl .Expiles Ja~uar y
COUNTY OF WASHINGTON
I,.....s.T.ET.T.A B.COX
MY KNOWLEDGE AND BELIEF.THE FOREGOING ISA JUST AND TRU E srATEMENT OF
ADMINISTRATION SUBMITTED TO THE ESTATE OF ANN S.LORENT Z
INHERITANCE TAX PURPOSES.~J!.t:f!14..J 13 .
E THIS I '}.'~DAY Ofl'
---++---~~~:::::}...~.u-1"'"'LL.-
,.
".r.\'
'..,..~..
'"~-,..j-:;:(>Pi ::u
OJ <;)c::...'-_....:J:en -.(I)(f),-
.Z -......;"r',..,,;-...,.,....;r rt ~-;,f ~J-.':;-r r'-_r:...."'......,...(~)c ;._,1
~.~~...~,'':J':-,~0'Xa
r ~..:.'-,-r-...-0J:';..(f,
.-'J
FRANCIS H.PATRONO
ROBERT L.CEISLER
JOHN W.EDWARDS,JR.
JOHN C.PETTIT
ROBERT D.BECK
E.J.JULIAN
PATRONO,CEISLER,EDWARDS AND PETTIT
ATTORNEYS AT LAW
80 EAST CHESTNUT STREET
WASHINGTON,PENNSYLVANIA 15301
September 27,1971
TELEPHONE 225-8460
AREA CODE 412
/
John Hana,Distribution Clerk
Orphans'Court Division
Court of Common Pleas
Courthouse
Washington,Pennsylvania 15301
Re:Ann S.Lorentz Estate
Our File:6103 P
Dear Mr.Hana:
Please be advised that we have negotiated with the
Washington County Personal Property Tax Division and agreed to
accept a personal property tax of $38.34 as being an amount of
tax due and payable by the estate of Ann S.Lorentz to Washington
County.I believe that with this figure agreed upon you will be
in a position to prepare an adjudication in the estate.
Very truly yours,
PATRONO,CEISLER,
EDW~SAND~•By ~J&t-\..
rancis H.atrono
FHP/cpm
cc:Ann Go1mitz,Supervisor
Personal l'roperty Department
Rcc-n (9-68)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
APPLICA TION FOR AND CONSENT
TO TRANSFER SECURITIES
REGISTERED IN TH E NAME
OF A RESIDENT DECEDENT
DATE _
APPLICATION (MUST BE FILED IN TRIPLICATE)
TO THE PENNSYLVANIA DEPARTMENT OF REVENUE:
Application is hereby made for consent to the transfer of the following securities of a Pennsylvania
Corporation or a National Banking Associalion located in Pennsylvania:
(a)40 shares (b)WestSnnhousc Electric COl'nol'stiol'l (c)_--'{"-":o="ffl=.nt""'o""'n:-_
(NOTE:In describing securities enter in (a),ab Ole,either the number of shares of stock or the face amount of
registered bonds,in (b),the name of the issuing company and in (c)the class of stock or the stated interest rate
and maturity date of registered bonds.),
ISSUED ON April 24,1969 ,and having a TOTAL MARKET VAilUE OF $_2_5_0_0_.._0_0 --'-__
(Date)
as of the date of death of the decedent,Ann r.;.I~or(..nt~,on Octobor 29 t 1970
(Name of Dl!cedent)(Date of death)
(County)(Post Office)(Street and Number)
who was late of __2_4_'_V_(t_l_l_0~Y_'_1',t_t'_o_o_tt._no_4_0_'~:_lc_·u_r_r_.a-"y e_n_n-'--h_i_n.:c.:r.-'--t-'--on-'--;._r-'--~e..::..:n'__'n_'__s"_'y'_'l=_v::....:Q=n=i.=_a
(State)
The securi ties are regi stered as fo II ows:__A_T1_~n__~_}_._:_~_o_r__cn_t_%_
(Name or names in which certificates are registered)
ADMINISTRATOR)Stolla.D.Cox,241 Valh'y !rool:Rond t f:c;:urrny t fonna.,lSS1'
EXECUTOR)(Name)(Address)
NAME OF APPLICANT t"A'n.O;:t).CJ lSt.LP t l...C:,'ARDS t1 PEnrf
COUNTY FILE NUMBER 6;;..10..1159 ADDRESS OF APPLICANT 80 L.Chcstnl't ~t.,t1t1$h1nlton.
Same Itl:(mnn ~j3ixlxbt rBUREAUFILENUMBERSIGNATUREOFAPPLICANT CrMH"i"J"\):':'''1'000
NOTICE:IF YOU FAIL TO PROPERLY FILL IN ANY PORTION OF THIS APPLICATION,IT WILL NOT BE
CONSIDERED COMPLETE AND WILL BE RETURNED TO YOU FOR COMPLETION.
COMMONWEALTH OF PENNSYLVANIA -DEPARTMENT OF REVENUE
CONSENT TO TRANSFER SECURITIES
DATE Jan.7th.1972
I hereby consent to the transfer of the above securities now registered in the name of the aforesaid
Decedent and waive the filing of a certificate certifying to the payment of the transfer inheritance tax to which
the property of said Decedent is made subject pursuant to the provisions of the Act of June 20,1919,P.L.521,
as amended and the Act of June 15,1961,P.L.373,as amended.This is also in accordance with the provisions
of the Act of Apdl 9,1929,P.L 343.
This Consent to Transfer the herein described property operates only in reference to the estate of the
above-named Decedent.
Washington
(Signature)
Register of Wills----------(Title)(County)
J
...---'·-..---,--..-..------Q.o~.1.a
nUXXXXXXXI1XIXDXWXXXdoilars
representing Pennsylvania Inheritance or
From:ATTY.PATRONO,CEISLER,EDWARDS ,f..Pl£TTITEstate Tax due from the following estate:III
I ,,-;;;:;;;.;NO'":'tOMMONWE'ALTH -------------~--->-~----
Address 80 E.CHESTNUT STREET I
tiAS
File No.63-70...1159 Date of Death 10...29..70
Date of Payment Novamber 29,1971 I
Name of Decedent ANNA SIt LORENTZ I
2%Tax on $$
6%Tax on $16.411.37 $984.68
15%Tax on $$
%Tax on $$
Estate Tax,Act of
May 7,1927 $
County WASHI~\lTON
Remarks:
MJR.,
TOTA~TAX CREDIT .$.984.61 IRI
Less five percentum of tax if PreyIt Pd..84.2.1'S.~Qid within three months afterBal.Due UlJi.'.I,~~~XXIXXXXXXX $1."42t'S0
Plus interest at the rate of
__%from _
to_~~~~_
SEA LuOO~W[L~@illurn
$142.50 lit
TOTAL AMOUNT_I:AID $ram
/'~''''',.
I )JJL 1JG'NOTE:This Triplicate Receipt to be retained lor aUd~lD'rp¥21,A :r'._/.'f -','
,;)l\oJ-;L ......,t...Q,o.,')..Jc./~
Received by/';"r,.'.."
NOTE:In accepting the transfer inheritance tax on future estates.prior to the death of the,life •..,..-(Slgnature)J ,II/)
tenant or tenant for years,as evidenced by this receipt,it is understood that the Commonwealth sholl 'j /'d(~Y-<..J'r:.....--"t:r LA..~~
not be precluded or prevented from hereafter assessing additional inheritance tax at the death of the •II.II
life tenant or tenant for years whenever it appears that such additional tax may be legally due and .J (TitiJ)
collectible for any reason whatsoever.
~-_...'~""__•.~.~•.0.---.:._~__'---_~•0---.1:----.:_--....__,-_-,._
"
.·.c~py ~F IN~EN'TO~~. •
.'
"'.t
,~".,
"fj.ot.r,p~bltc
stILLA.~COl''
•,AftB ,.LOIUU''f8'.:
"
",
20·March~
,'
·11
..
IXlXIIIXXXX~IX1Xi~K Sx.tGt~la.
lsi Stella B.Cox
_.xx¥x••zax.xwaa
11I.~"tI'1.
(Notarial
SeaT)
"
•1 .•.•
.CENTS
00
"
DOLLARS
• I
.1,9$0
:
~":1Junrutnrg'at1ll1\ppraillrm~itt 'of the go'ods'a~chattels,rights a~d cr~dits which.were
..'DI,8.LOa&II,!·...",..' .'.,e~.TowrUJhlp ,
of : ; : :,: :,:...::.late of :~::,
WasMngton County,Pa,;tClkenand made in conformity with the above at!ida:rJit.
~~~'-.~--:"'..''..'r 6....'-~..~~:~"1t~••'
.,.~
":'"';.~
.....'It-_,'-"'.""'"~.t~......._ .,~'U llSOJl!UI1 ...I ;.:",.~
;f,,~'•".".:"/~'..;..,.'•..•:';,...~" • ,<',,.:',.~"•
.1:••"'1:1 eba.!••,,i-.f,'C...d'Itock.S4ll'l••A••e-r14.0
..::.~'.''..._.~
gt••Uht~~Coi-,Oi:.~10il,.'".~U..4"'i:9,7 lIz:,','
~......,".'i"~•.>:.,1 ~-'..~:'',-....•
::,orty Sba'1'....'~o-.~~~stock.(h!.'t1nabo~••Ilectwrlc
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CENTS
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2,580
'.583
DOLLARS
$10.113 88
ANN S.L01ENTZ
'.
,
XXXXXXXXXXXXXXXXXXX Bxecuttlx.
lsf Stella B,Cox...
~X$XXxx.xxxxxxxa,Executrix'.
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March20
3Juut'utnrg aull i\,ppraiatmrut of the goods and chattels,rights and credits which were
ANN S.LORENtZ .Peters Town$hlp0/:..late 0/.
Washington County,Pa.,taken and made in conformity with the above atfida:vit.
,..to 3-1 /).-.j/!J1
COpy OF INVENTORY
.Slotary public
S'TILLA'B.COX"
Twenty shares J poE.terred .cock.'Sor1el A.Amer1can
Standard Corporatio~i V~lue4 ."91 1/2
'orc,shares.eo••on stock,Westingbouse ·Blec,ric
Co~p~ny~valued t 641/2
Three hundre4'forty-one share••¢ommo~.loel,Ha41.on
fund.Incorporatod,.a1ued 8 16 S/&
lU1ALXt:
/s/Angeline '~o·ri,c·e.:N:.p',
(No tar ialANG'~~IN'E SORICF,Notllryv,:~€r'''''';'''''''''~
Seal)SQ E.Ch.~tnut St.'
"W.shington Wash;CO,Pll;r.t
My Commission EXllire~Jinua-ry 'll 19Nr
.PEJlSONA.:LTY $10.11~.88
RIALTY
TOTAL
None:,
$10,113.88
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LAST WILL AND TESTAMgN'l'
OF
ANN S~.lJOREN'l'Z
I,ANN S.LORENTZ,of .the City of,Jeannette,County of Westmoreland
and state of Pennsylvan1.a~being,of sound mind,memory and understanding,do .'
I give,devise and bequeath,unto my belov'ed husband,FRANKSECOND:
I make,publish anll declare,this to be my Last 'Will and T~stament9 hereby revokin
and making null and void all Wills by me at any time heretofore madeo
FIRST:I direct that ali";~fu;~t debts and funeral expe'mses be paid as
soon as convenient after nw deceasee
I
\\
E.LORENTZ,all my estate whether real,personal or mixed;in event,however,
he should predecease me,"r give,devise and bequeath my entire estate to roy
I three daughters ~hereinaiter nam@d,share and share alike,nam~ly:STELLA.B.
cox,BETSY J.RUGH and ANN'LORENTZ.
I nominate,constitute and appoint my'daughter,S'fELLA B.cox,Exec11
trix of this my lJist Will and Testament.
~ANK A.RUGH
rORN.EY AT LAW
S CIYY BANK BLDG.
\NNETTE.PENNA.
.'
IN WIT1TESS WHEREOF,I,ANN S.LORENTZ,the Testatrix above named,
hereto subscribe my name and "affix mjr seal this 21st day of May,1962 0
~~~~(SF~L)
Signed,sealed,published and declared,by the above named,ANN S.LOHENTZ,as
and for her Last Will and Testament,in the presence of us,who have hereto
subscribed our names at'her request as witnesses in the presence of said Testa-
irix and of each other.
..",.
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lOd13.88
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