HomeMy WebLinkAboutOC1971-0039 - ESTATE OF DICKINSON....t<.....---
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I,DONALD GIBSON DICKINSON,unmarried,of the Township of North "~,.
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Strnbanc,County of Washington and Commonwenlth of Pcrinsylvania~being of sound..
and disposing mind,memory and understanding,do hereby make,publish and declare
this to be my Last Will and Testament,hereby expressly revoking any and all Wills
and Codicils thereto,heretofore by me made...
to t.........
FIRST:I direct that all my just .debts and.funeral ex-
penses be..paid as soon as may be convenient afte.r my death.
'..
,DICKINSON and VIRGINIA GIBSON DICKINSON,should survive me,then I give,devise
(a)An undivided three-fourths interest therein to my
;'
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In the eva1t that both my saici pgrents sr.ou:~f~il
In the event that both my parents,CLARENCE WESLEY
THIRD:
SECOND:
to survive me,then and in that event,I give,devise and bequeath all of my
property,of whatsoever kind and wheresoever situate,as follm~s:
to my parents,CL,ARENCE WESLEY DICKINSON and VIRGINIA GIBSON DICKINSON,in equal
shares.
I own,have any interest in,or to which I may be entitled at the time of my'death,
and bequeath all of my property;of whatsoever kind and wheresoever situate,which.
'.brother,JOHN SEYl10UR DICKINSON,absolutcly..;.
niece,DEBO~~ANNE DICKINSON,absolutely.
..•
(b)An undivided one-fourth interest therein to my
FOURTH:I name,constitutc andappoin~my parents,CLARENCE
WESLEY DICKINSON and VIRGINIA GIBSON DICKINSON,or the survivor of them,as the
,Guardi<:lns of <:Iny propcrty ,,,hich pas[)cs to any p.:ll."ty in interest in my estat~\';:10
may be a minor ~t the time of my death.I erant to my parents,or th~surv~vor of
thcm,the power to dctermine any distribution of the said property they deem '::,.-c.,
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visablc;the po"vcr to rctain any property,rC.'ll or personal,received by them in
kind,and t:j-Ic power and authority to scll the S.'lmc upon such terms .:<nJ conditions.,
ac they tie~~advisablc,giving goodtitlc to any real cstate thus sold;an~chc
(pO\olcr lmd ~uthority to invcst in such stock£,bonds t J.lld/or other invc:>tmcnts ~s
....I,~.~¥1
t11(!y deem Cldvisablc,without being lir::lited to those investments in which CUClrdinns
arc by law required to invest minors'funds;and the power and 'authority to disburse
to or for the benefit of such minor ward so much of the income <lnd principal of the
minor's property as they,in their sole discretion,shall deem advisable for the
minor's comfort,maintenance,support and complete education,includ~rrg_preparatory.
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collega and post graduate or professional training,and to aid such minor in the
i event of any illness,injury or other emergency affecting him or her wherei~money
is needcd.Said Guardians shall not be required to post a bond to insure the faith..
ful performance of services in any court or in any jurisdiction•
• I
FIFTH:I name,constitute and <lppoint my uncle,JOilli D·~1ETT
"
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GIBSON,as the Executor of this my Will.In the'event that my said uncle,J~dN
"E~mTTGIBSON,should fail to survive me,or be unwilling or unable at the time of
receive any property,under this my Will,shall die simultaneously in a common disas..
Executor of this my Will,with all the rights,duties,powers and responsibilities
ter or accident,or under such circumstances as to render it impossible to determine
my death,or thereafter,~o serve as Executor hereunder,I appoint H.PAUL MILLER as
In the event that any beneficiary under this my WillSIX'IH:
and I,or <lny other person upon whose death such beneficiary shall become entitled to
who predeceased the other,I direct that such beneficiary shall be deemed to have pre..
as though originally named as Executor hereunder.
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IN WITNESS WHEREOF,I,DONALD GIBSON DICKINSON,Testator,have hC1:e-
deceased me or such other person,as ·the case may be,notwithstanding the provisions
of any law establishing a different presumption of order of death,or providing for
survivorship for a fixed period as a condition of inheritance of property.
SIGNED,cC.:lled,published .:lnd declared by DON:U,D GIBSON DICKIKSON,
Testator,as and for his Last Will and Testament,in the presence of us~who,.:It his
request,in his presence,and in the presence of each other,have hereunto subscribed
our names ac attesting witnesses.~"J/",,"".•.•:......".......;""1 J .,.<'I ~
/./,'(~L.·,··.!.Q (\.~'t.\.,..(\.,.".....,€---{;fti-"A'
(SEAL)
1964.~.-
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Donaia Gibson DiCKinson
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unto set oy hand and seal this _..;.\..:.:..r.l..:.,t....t"i".\__day of __..I.\..:.,V..:.,\,'.;..\;.;.~~.;..(_\\...;\;..i _
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Address:
Address:
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!P3-71-.31J
i\ffibautt (@f 1£xrrutnr ®r 1\bmtutatratnr
~ttttt nf 'tttttsyluttttitt l
C!1nuttty nf IItts4ittgtntt Jss:
Personally before me,the undersigned authority,a tiQt.g,J:..y ?.Ybli.c..in and for said
County and State,appeared g.~~~~.~~.!::t::~~.~.l?9.~who,being duly
sworn according to law,deposes and says that he is the executor~~Im:RU~t~~~of the es-
tate of ..P.~~.~.~.9...~~·~JJ?~.~!.l:....Q~.g.Js~.D-.~9_D-..deceased,that the foregoing schedules constitute a
complete inventory and appraisement of the real and personal estate of D.Qnald...Gib.sQn...D.i.c:;kinson,
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 n ed Executor Administrator.
Sworn and subscribed before me this 9.th .
M~.,~a~."~······;~;o~;~aShi:ngOn ounty,Pennsylvania
.'61arch 12:,1973 ADDITION INSTRUCTIONS
1.An irivent'ory'must be filed within three months after appointment of personal representative.
2.A suppleIhental inventory must be filed within thirty days of discovery of additional assets.
3.,1 Originafand 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
~ttuttttnry tttW .Apprttistmtttt of the goods and chattels,rights and credits which
were of P.q~.~.~q ~~.P.~g:f:?..P.~.<?.~~.p:~g.n-.late of pg.~.~g.~.~~9.~P:~.~~.P.~.
Washington County,Pa.,taken and made in conformity with the above affidavit.
1970 Cadillac Convertible Coupe
H.J.Heinz Company -15 Shs.Common Stock Cert.PC034934
H.J.Heinz Company -10 Shares Common Stock -
Cert.N068295
H.J.Heinz Company - 5 Shares Common Stock -
Cert.N067979
Merck &Co.,Inc.4 Shares Common stock -Cert.A054378
Promissory judgment note from Joseph Zeock and Olga H.
Zeock dated 4/4/52 -Face value $1,000.00
3/17 Interest in William Zotis Mortgage
DOLLARS CENTS
$4,50100
55554
I36
1
70
184 85I36524
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NQ'Value
11,25J 00i
I~lrt,}24 34
Real Estate',
I2,33~90
I29,558.24
~10,000 00
~?:?'.!.?}1._~.~
IIII$
U.S.Treasury check,representing final payment.on GI
Insurance policy written on the life of Maynard Deems
3-story frame dwelling consisting of 14 rooms and 2-story
garage and barn situate on a parcel of land containing
5 acres,more or less,Highland Avenue,West Alexander.
Deed Book ,page •Value of whole property
$30,000.00 -1/3 interest therein
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My
~~--7/-~7REVISED
Affibanit (@f Exrrutnr (@r Abmittistrutnr
f;;tatr of 'ruuuyluauia.t 55:
C!Louuty of DlIauQiugtou \
P 11 b f h d
. d h'Notary'Public . d f 'dersonay e ore me,t .e un erslgne aut orlty,a In an or Sal
County and State,appeared q,9..!}E.~~.~!-.~~;!;.!?.§.9.g:who,being duly
sworn according to law,deposes and says that he is the executor~~R~~:ifWX of the estate of
...p..9..n9.-.!g G..t.p..§.9.D:!?J9..~J.P..§.9..!.L ;deceased,that the foregoing schedules constitute a
complete inventory and appraisement of the real and personal estate of..,
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 Executor ~~~.
Sworn and subscribed befort/-Jze this........ls.t......~~)~'.,.
,No;v:embe:t /(,,?..~.~:1·..(aHA~~J ~..~(;;T-11?91.·;;2Notar.-
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.:PUb'cl .'..f1!.:.~;1'3«<E~~~~t~~_lm~'~rf ·rn~~to·n....c·o·~··..~\)·e ..·~/..
Commiss I n ~xpires Marc~lal)Dll'lbNAf?I!%TRUCTIONS
L An inventofy must be filed within three months"1lfter 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
REVISED lJuUtutnrg aUlll\ppraisrmrut of the goods and chattels,rights and credits which·
were of ~9..!.l:.?:~.?:9..~.e.~g.?p..~.~~.~~.~.~~Jate of .P..~E.~.9:~.~~.~~?.~.~.~E .
Washington County,Pa.,taken and made in conformity with the above affidavit.
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DOLLARS CENTS·
1970 Cadillac Convertible Coupe
H.J.Heinz Company -30 Shs.Common stock at $36.97 per
share
Merck &So.,Inc.4 Shs.Common stock at $91.31
Promissory judgment note from Joseph Zeock and
Olga H.Zeock dated 4/4/52 -Face value $1,000.00
3/17 Interest in William Zotis Mortgage
Real Estate
Five acres situate in West Alexander,Washington County,
Pennsylvania,having erected thereon a one-story frame
house and buildings,in joint names of Don G.Dickinson
and Virginia G.Dickinson,his mother,D.B.794,p.342.
Estate valuation $15,000 -1/2 thereof
u.S.Treasury check,representing final payment on GI
Insurance policy written on the life of Maynard Deems
~4,500.00
1,109.10
365.24
No Va ue
11,250.00
7,500.00
2,333.90
~27,058.24
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Ir//.-T=r-~/~/.~3-7/-37
Inventory and Appraisement
IN THE ESTATE OF
DONALD GIBSON DICKINSON........................................................................................................"','.
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GREENLEE,RICHMAN,DERRICO &PoSA
ATTORNEYS AT LAW
WASHINGTON TRUST BUILDING
WASHINGTON,PENNA.
•
-,
STATE OF PENNSYLVANIA,
WASHINGTON COUNTY,}55:
The within named Accountant being duly sworn according to law,depose and say that the above account
as stated is true and correct as..---..--.--~~--------verily believe.
day of -.--..,-,.........19-7~...,.:~(.-...~-~1!,....~~------.,
__L~URA W.EHNERT
NOTAH7 PUBliC,CANTON TOWNSHIP
-·Wa~hington County,Pennsylvania
My Commission Expires :11/6172
Washington County,ss:
____._.&~.__._-----_~~_/,~'r'7'___
John Emmett Gibson
..'--_.-.----_.------------------..---------------------------.---.--.--~..
I do certify that I have given legal notice to all persons
concerned of the filing of 'the within account in the manner
prescribed by Statu1te and Rule of Court,as evidence by proofs
thereof filed to No.{p.3.·//d._-::_L , .
Witness my hand and official seal this {p __0':....
day af ~-CS1ii--~-.-----~;.--..-1922.
~-n.~--.--..-.-------Register of Wills
cribed before me this ..../f!!f...Sworn and s
rtl....,':+-'Ul +-'0 ""c.<l 0 I:l;::l P-i co+-'0 +-'~~::l (.)0 ::l;::l "u '"zi 0 \\t ,0>0 "":::l-I<.>.=:'r-!<.><.>.+-'l-l <.>.:01 <l1 ..;.'......1'•~"V,<l1 ~~i Cf.l'zl :'l·.(,r d 0 l-lIi~...+-'""Z1 ",-.......,0,,l t.il<.-~;.....r ~'0 Q)0
H'Cf.li !0>0 ....
+-'>,~:l!l,;::l ~"In 3I 0>0>r;.:.Ui H 14 rn {;;\I \,.,i',I [fJ ;::l~j ll,l !'!0>""0 Hi t9\cD LJ iT,i 1 ""s::0.~+-''"°i .w 0.rtl +-',r;i1 81 ::i'+-'S <l1 ~Eo<;::l<l1 zi 8,CD ;::l ..c:
Eo<01 ~,~1<'j ;\ntt·~0 0 0nUS;~[L.!-<.>C--0'\UJ.Cf.l:~:<.>.r-!
("I')r;i1 l!li 1 \\tllLS co p::;\$VIHi~!P,EGI STE l~OF ;::l
..--i t9:\111 C'U I ~,:("Ti'j'~CO.,FA.:.a ..--.Jz1+-'t--I"--~r i';'-.J i ~I I·~f":,1 t.~,l .~Q)
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("I')...:I'0:0>..--i ~.=:~F:t:!~I ~~s::Zi 0 Q)Goi::l Q)
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IN THE ORPHANS'COURT OF 1;J\7ASHINGTON COUNTY,PENNSYLVANIA.
IN THE MATTER OF THE FIRST AND )
)
FINAL ACCOUNT OF JOHN EMMETT )
)
GIBSON,EXECUTOR OF THE ESTATE )No.63-71-39
)
OF DONALD GIBSON DICKINSON,)
)
DECEASED.)
The Accountant is charged as follows:
1971
Jan-.--2
10
Apr.5
5
13
May 7
7
July 12
15
Oct.15
15
To Amount of Inventory and Appraisement
To gain on Inventory and Appraisement:
Masonic Temple - 5 Shs.Stock at $50.00 per share
To Income on Personalty:
Merck &Co.,Inc.Dividend $2.20
H.J.Heinz Co.-Dividend 7.50
Refund from car financing 436.74
Merck &Co.,Inc.-Dividend 2.20
H.J.Heinz Co.-Dividend 7.50
H.J.Heinz Co.-Dividend 7.50
Merck &Co.-Dividend 2.20
Merck &Co.-Dividend 2.20
H.J.Heinz Co.-Dividend 7.50
H.J.Heinz Co.-Dividend 7.50
Merck &Co.,Inc.-Dividend 2.20
$485.24
$27,058.24
250.00
$27,308.24
July 26
To Gain on Sale of Personalty:
Sold 5 Shs.Masonic Temple Stock
Inventory Value $250.00
Sold at 250.00
To Loss on Sale of Personalty
To Income on Real Estate
To Gain on Sale of Real Estate
To LOSS on Sale of Real Estate
0.00
0.00
0.00
0.00
0.00
485.24
$27,793.48
,.
TOTAL ESTATE $27,793.48
TOTAL DISBURSEMENTS 3,457.05
NET ESTATE 24,336.43
The Accountant claims credits as follows:
Disbursements in the Administration of the Estate:
West Alexander Fire Dept.-Ambulance
-Funeral &Burial Expense $1,619.00
-Opening Grave 85.00
-Cutting date on grave stone 21.25
52.80
15.00
45.00
-Reimbursement for casket
blanket 20.00
-Long distance calls
-Flowers
Farrell Funeral Home
West Alexander Cemetery
Assn.
Kurtz Monument
Bell Telephone Co.
Zuver Florist
John Emmett Gibson
1970
DeC:--30
30
30
30
30
1971
Ja~7
7
To Greenlee,Richman,
Derrico &Posa
-Reimbursement for the
following expenses:
Register of Wills -Probate Will $21.50
GUy Rogers -Services in re
witness to will 25.00
Wash.County Rpts.-Adv.estate 14.00
Observer-Reporter -Adv.estate 14.00
Register of Wills -Filing Inventory 3.00
Register"of Wills -Filing Rev.Inventory 4.00
Board of Assessment -Map 1.50
Register of Wills -Filing Account 16.00
99.00
Greenlee,Richman,Derrico
&Posa -Attorney's fee 1,500.00
$3,457.05
- 2 -
Observer -Reporter
WASHINGTON,PENNSYLVANIA.
PROOF OF PUBLICATION
'1114-Mon-3t.
-..
EXECUTOR'S NOTICE~TATE OF DONALD GIBSON~~ICKINSON deceased late of West"~~~~1>~~~a.Borough,Washingt~n
~ILetters Testamentary upon the~ove estate having been granted to
e undersigned,all persons hav'g claims against the estate are reouestedtomakeknownthesameto~e undersigned or his attorney andIpersonsindebtedtothedece-
nt are requested to make pay-ent to the undersigned without
I:elay.J John Emmett Gibson
Bank ApartmentsWestAlexander,
PennsylvaniaGreenlee,Richma...
lDerrico &Posa
.125 Washington Tr.Building
Nashington,Pennsylvania
\ttorneys
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 appear·ed before me,a Notary Public in and for said County
and State .Ric..b.~.r.q $..L.G.QW.~):L who bein,g duly s,w~rn
according to law,deposes ,and says that he is the Vi.ce.-.P.r,.es.id.e.nt
of the Observer Publishing Company.a f'lennsylvania corporation.and its
agent in this behalf;that the s,aid Com.pany 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 newspap'er of general cir'culation,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
advertisement,exactly as printed or published in the Ob£lerver-Reporter in
its regular editions on the follOWing date or dates;.
........._;r~p..1J,~.r..y l.:~.,4.s.~p.q f.e.p..r..1J,.~.~y J,.!.J,.9.7.J,
that neithe'r tll'e affiant nor the Observer Publishing Company is interested
in the subject matter of said notice or advertising and that all of the aUe-ga-
~~~n~r~~.this affidavit as to the time,plar-::Jd charac~erj)&,ation....lu./ia."(c..'.,{/.f .P:h/..t?--r----
Sworn to and '"b'"'i7£~;:.~aM~1971
:~JTM(f ;;..'~,.'[~y.NOTI<Q~~'~'~I~
Wi\Sljl.....I~,.;'-11':;,,)1J GliU;'TY
l,lY Got.;:!.ISSJOil EXPIRES MAY 6,197'2.
....
Washington,Pennsylvania
(PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION)
PROOF OF PUBLICATION
In compliance with the Newspaper Advertising Act of May 16,1929,
P.L.1784 Sec.S,paragraphs (S)and (25).
COUNTY OF WASHINGTON}88.
STATE OF PENNSYLVANIA
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 officiail legal periodical for said Washington County,published weekly
having its place of business at Washington,'Vashington County,Pennsylvania,
and is acting as its agent in this behalf;that the said WASHINGTON
COUNTY REPORTS was established on March SI,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 advertisement 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:
January 2'1,28,1971
........r.~.l?r..y~;r;:.y.1."J.2:zJ .
-----.-.Estate Notices
The Register of WiHs 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
having claims or demands to present
them for settlement to the Executors or
Administrators or their Attorneys.
• • •• ••••• • ••• • •••
DICKINSON,DON A L D GIBSON.Dec·d.
Late of West Alexander Borough,Washington County.Penna.Executor:John Emmett Gibson.BankApartments.West Alexander.Penna.
Attorneys:G r e e n Ie e.Richman.Derrico &Posa.325 Washington TrustBldg.,Washington,Penna.
that the affiant or the corporation in behalf of which he is acting is not
interested in the subject matter of said notice or advertising and that all of the
allegations of this affidavit as to the t~,P!hce and character(f",ilie publi,Catimi /!1
are true l);J _;,1 U Y/'1/f /.v"LcrJlla·/Ju!~T---
Sw=to ond ",hocri"'"""'''':-~--.----_..-.---.•~
4th February 71........................day of ,19 ..
..._--------_:__.:¥~
JOSEP"I~lE T.SC!f.r,~AtHIA
Notary Public.Washinr:tan.Washington Co,
hi Commission Expires:July 1,1974 ..
COURT OF CO~MON PLEAS OF
WASHINGTON CuUNTY
ORPHANS COURT DIVISION
No.63-71-39
In Re:Estate of Donald
Gibson Dickinson,Deceased
NOTICE~:b£'APPEAb::FROM.·1 .-..AP~ISEMEN~
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GREENLEE,RICHMAN.
DERRICO &POSA
ATTORNEYS AT LAW
WASHINGTON TRUST BUILDING
WASHINGTON,PA.15301
-..~~".
COURT OF COMMON PLEAS OF WASHINGTON COUNTY
ORPHANS COURT DIVISION
IN RE:ESTATE OF DONALD GIBSON
DICKINSON,Deceased
)
)No.63-71-39
)
NOTICE OF APPEAL
FROM APPRAISEMENT
AND NOW,comes John Emmett Gibson,Executor in the above
entitled estate,who,by his attorneys undersigned,files this
appeal,and in support thereof avers as follows:
1.In the Affidavit of Executor,the executor of the
within estate listed the market value of five (5)acres and the
structures erected thereon situate in West Alexander,Washington
County,Pennsylvania,at $15,000.00.Said premises are more fully
described in Deed Book 794 page 342 in the Office of the Recorder
of Deeds of Washington County,Pennsylvania.The decedent's one-
half interest therein was listed at $7,500.00.
2.In its appraisement of said real estate,the Inheri-
tance Tax Division listed the value of the real estate at $30,000.(0
and the decedent's interest therein at $15,000.00.
3.The executor of the within estate believes that the
appraisal by the Inheritance Tax Division is erroneous in that it
far exceeds the true value of the real estate.
WHEREFORE,the executor of the within estate requests thct
the value of the decedent's interest in realty be determined at thE
audit in said estate.
GREE/E,RICHMAN,~RlUCO &POSA
By .i1£4uu!)/1,.I1JrflPJ/Jln D'-lZj
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COMMONWEALTH OF PENNSYLVANIA
COUNTY OF WASHINGTON
)
)SS:
)
Before me,the undersigned authority,personally appeare
GAYLORD W.GREENLEE,who,being duly sworn according to law,depos s
and says that he is the attorney for the executor in the within
estate,is authorized to make this affidavit and ~ates that the
facts set forth in the foregoing Notice of Appeal From Assessment
are true and correct to the best of his personal knowledge,infor-
mation and belief.
SWORN to and subscribed before me
this Jt7~day of February,1 72.,
L
Notar c.blic/Washington,
Washidgton County,Pennsylvania
My Commission Expires:March 12,1973
OFFICE OF
CLERK OF THE ORPHANS'COURT
~ashington County,Penna.
APPEAL FROM INH.TAX.APPRAISEMENT
NO.63-71-39
WASHINGTON,PA .Jr~p..~~.~19."!!?
Guardian
Administrator
ExecutorMrTrustee
DONALD GIBSON DICKINSON,DEC'Doftheestateof...
The Fees amount to $5 'O.Q .in the proceeding for AP;P..~A~ER.Q.M J.Nij.~..~M..!.A~.~BAr~~.~~.~.
At No 63~.7..1~3.9.Term,19 __f..i.l~.g,,..,in this office.Please remit at
once and have or send this bill.that the docket may be properly receipted and you credited with same.
Yours truly.
Docket Page ..Russell Marino..Clerk O.C.
And now 19 Received above costs.to-wit $..
and the docket has been properly receipted for same.
~9 .Clerk O.c.
OOffitt nf itgillitr nf lIills
RUSSEL.L MARINO
REGISTER OFWILLS AND EX·OFFICIO
CLERKOF THE ORPHANS'COURT
Iht!l~iugtnuf JtuU!lyluttuitt.....
DEPUTIES
.GUY A.ROGERS
MARGARET GL.ASER
··1
February 11,1972.
The Director,
Bureau of County Collections,
Department of Bevenue,
26 S.Fourth st.,.
Harrisburg,renna.,17120
IN HE:APPEAL FROM APPRAISEI1ENT
ESTATE OF DONALD GIBSON DICKINSON,DEC'D
NO.63-71-39
Dear Sir:-
Enclosed,herewith,please find APPEAL FROM
APPRAISEMENT in the above estate,filed by Greenlee,Richman,
Derrico 8c Posa,Attorneys at Law,in behalf of John Emmett
Gibson,Executor,in duplicate.You will note that the
Executor of the estate requests that the value of the decedent's
rm/fkh
2 .Encl.
CC:Inh :Tax Dept.-~ash.Pa.
GREENLEE,RICHMAN,DERRICO &POSA
ATTORNEYS AT LAW
WASHINGTON TRUST BUILDING
WASHINGTON,PENNA.15301
GAYLORD W.GREENLEE
STEPH EN I.RICHMAN
PATRICK C.DERRICO
PAUL p.POSA
GORDON F.HARRINGTON
ARTHUR M.WILSON
February 10,1972
Russell A.Marino,Register of Wills
Washington County Courthouse
Washington,Pennsylvania 15301
TELEPHONES:
WASHINGTON 225-7660
PITTSBURGH 344-9400
Re:Estate of Donald Gibson
Dickinson,deceased
No.63-71-39
Dear Mr.Marino:
Enclosed is the original of our Notice of Appeal From
Appraisement in the above estate which I request that you file.
By way of a copy of this letter,I am serving a true
and correct copy of this Notice of Appeal upon Mrs.Madeline
Finney of the Bureau of County Collections in Washington,Pennsyl-
vania.
AMW/cjm
Enclosure
cc:Mrs.Madeline Finney
Bureau of County Collections
'\,
...
I"
In the Court of Common Pleas of
Washington County,Pennsylvania
Orphans I Court Division
No.39 of 1971
InRe:
Estate of
DONALD GIBSON DICKINSON,
Deceased.
o PIN I O--N '-.
~-::~~(Marino,J.)
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ORPHANS'COURT DIVISION
(COURT OF COMMON PLEAS)
WASHINGTON.PA.
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Thf THE COURT OF COJVDVION PLEAS OF WASHINGTON COUNTY,PENNA.
ORPHANS'COURT DNISION
INRE:
Estate of
DONALD GIBSON DICKThfSON,
Deceased.
(
)
(
)
(
)
OPINION
No.39 of 1971
,'-
Marino,J.January ../.Q.,1973.
Our problem here is the proper appraisement of a property in
West Alexander,Pennsylvania,Highland Avenue.The lot upon which the
frame dwelling house is erected has a frontage of 65 feet·on said Highland
Avenue and extends back approximately 150 feet.The dwelling house -is a
three story one and accommodates two families.
The Commonwealth agents placed a value on this property as of
the date of decedent's death,which was December 4,1970,of $30,000.00.
The estate of Donald Gibson Dickinson is the owner of one-half interest in
said property and has taken an appeal from said Commonwealth's appraiseme t.
The estate used Mr.James C.McCleery.as its real estate
expert,who valued the property in question at $18,000.00.He has been a
real estate salesman for his father since 1943 and since 1948 has been a real
estate broker himself.He has known this property almost since birth.The
original house was built about 1915.In 1944 it was remoueled and an addition
added to it.At that time new siding was put on it and the outside construction
was changed to lap siding.
Mr.McCleery has known the house almost all his life and has bee 1
in the house~many times "even,prior to the ownership of the present owners.
The Commonwealth used only one appraiser,a Mrs.Madeline
Finney,who now is employed by the Tax Department.She is not a real estatE
agent or broker and has no license of any kind.She lives in Bentleyville,
Pennsylvania,and had been employed by the Department for less than one
year.She had made real estate appraisals in helping her husband,who was
employed by a bank.She had never been entirely completely through the
house.The estate obj ected to her competency as an appraising witness.The
Court permitted her to testify but was reluctant to give her testimony
sufficient weight.We believe that the Commonwealth should have licensed
agents for this type of an appraisal.
The Court fixes the market value of this property at time of
death at $20,000.00,making the one-half interest of the estate in same
of the value of $10,000.00.
-2-
By the Court,
i'YR /A
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f l r J.
~lt t4r OInurt nf Qtnmmau ·,Irun nf lJan4iugtnu Qtnunty
®rp4aun'Qtnurt lBinininu
In the matter of the Audit of Account in
J
Estate of Donald Gibson Dickinson,
Deceased.
TO THE AUDITING JUDGE:
63-71-39No._--=--=---'--=-....=..:=---_
Enter__o_u_r .aDPearance for__J_o_h_n__E_rnm__e_t_t__G_i_b_s_o_n_,:-_E_x_e_c_u_t_o_r__o_f__t_h--'e'---_
Estate of Donald Gibson Dickinson,Deceased.
Greff:'RiChman~~
N.B.-Counsel shall,by separ,a:te Dape,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.
Posa
,19--IL
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No..63-71-39
RUSSFl.!,'Ii M~INO
nEGIST[~1\(jF WI LLS
.11.11.('tJ'/I·"fn'·!("PA,',......>J n I\;\_/ry .I ()••_•
In re Audit of Account in Estate of
DONALD GIBSON DICKINSON
DECEASED.
AUDIT
'rtt~rip~fnr .App~ttraUr~
FOR
--,",.
JOHN EMMETT GIBSON,
Executor
4 -.
?uf~~~~s-~~~
h/~:/D ~(//~{/o/.
PETITION SUR AUDIT
IN THE ORPHANS'COURT OF WASHINGTON COUNTY
Estate of J?9~~~J?..~~.l?.~Q~L ..P.I~~):.N.$.Q~.
Deceased
No Q.3.::.7.1~.3.9..
Fiduciary J.9.hD....~.mmE?t.t...Gib.s.Qn~.
.................Ex.ecutO.I:.
~~~~~~
Decedent's death l?~.'?~~~E ~.!~~.?Q Grant of Letters .J§'D..!J.gJ~'Y...l.2..£1.9.7.L .
This is the..X.~.~.!?'!::~~.~.X:J:[l.~J..account filed in this estate
If there have been former accounts filed in this estate,Ii st fi Ie number or number and term .
Election to take
Under or ~OOMM will.(cross out one)
Date Election Place of;
Filed Record .
Name of surviving spouse NQ.:n~.
List issue,where material:
None
Did decedent marry after execution of will?(indicate)~No.Any children born after execution of will?(indicate)
Yes.No.If answer yes,name them .
Leg.atees
Virginia Gibson Dickinson
"
Relationship
Mother
Interest
Entire Estate
Fiduciary,if deceased or not sui juris
List,if exceptions to above:
None
If partial intestacy,give facts:
None
Adeemed:Revoked:Lapsed:Abated:Give Cause:
Notice to interested parties.Have all parties,having either vested or contingent interests and all crediors entitled
to notice (Court Rule No.9 paragraph C:Section 6:Subdivision c)received written notice of the filing of the account
and of call of audit?Yes.x~~
If any exception give cause:.
File copy of Notice
and date of mailing ~~~.?~?!!.~.1.?..~.
Is estate subject to the filing of a Federal Estate Tax Return?~~.:.
Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount $.
If the Will makes any portion of estate subject to a life-estate,give name and birth date of life tenant .
None.
Give Names and addresses of all unpaid creditors who are legally entitled to notice,tog,ether with the amounts
of such claims;state whether they are admitted to be correct;and whether the claim is denied.
J.Newell McConnell
902 West Pike ~treet
Houston,Penna.15324 $152.00 Denied
Give reference to such pmts 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:
"I
None.
Balance for distribution per account,
Itemize any additional debits not shown by account:
Total additional debits (Add)
Itemize any additional credits not shown by account:
Total additional credits (Subtract)
Balance for distribution
$--- .
$._.
$..}.~..t:.~.?.~.:.~}.
$.
If balance for distributioni is not in cash,list each item held in kind,giving appraised Value (or distribution Value);
~'"
1970 Cadillac Convertible Coupe
H.J.Heinz Company -30 Shs.Common stock
Merck &Co.,Inc.!'4 Shs.Common stock
Promissory judgment note from Joseph Zeock and Olga H.
Zeock dated 4/4/52 -Face value $1,000.00
3/17 Interest in Mortgage of William Zotis
One-half interest"in five acres of land situate in West
Alexander,Washington County,Penna.having erected
thereon a one-story frame dwelling house.
~-
$4,500.00
1,109.10
365.24
No Value
11,250.00
7,500.00
f
......•..-.._....._--------------.
If Family Exemption claimed by Petition,give place of Record:.
If Family Exemption is claimed at audit,give name,relationship and basis for Claim:.
Virginia Gibson Dickinson -Mother
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 balance is not in cosh:residuary shares being stated in proportions:
Virginia Gibson Dickinson -Residuary Estate
.\...
COUNTY OF WASHINGTON,SS:
COMMONWEALTH OF PENNSYLVANIA.
The above named Fiduciqry or representative thereof,
being duly $.W.9.~Il.doth depose and say
that the facts set forth in the foregoing petition are true
to the best of h.is knowledge and belief.
..............S.W.9.X'Il.to and subscribed before
me this.e1&d..day of ~19.]2..
Signature of Officer~..'&Jft;'/~~.
Title of Officer tAU.RA.W~."EHN(R,;;.-i.i-.
Office expi res -NG'fMW.~UQUc.,•.CN'J!Jl~.:T~~~.~~:~~~.:.
Washing\on County,Pennsy\iJanl.3..,;.
tM CiliIlI'nlsS\on El<plres i 1116J72
And your pet!tione,rwill ever pray,etc.
•'!',..
"'"
f No....§J~.7.J.::J.~.
Estate ofDONALD...GIBSON..DICKINSQN..
Deceased
W',\\:'f->,L."..;\!j 1~:.~~,-,
"-'3 tHtJ ,~lItH]'}II '1 I I:il •.,nl
Attorney
",
>';!.,
,.
Fiduciary.J.Ql!N EMME.'rl'G.:raS.QU,.
EXECUTOR
PETITION SUR AUDIT
FROM WHERE DECEDENT LEFT A WILL
Counsel of Fiduciary will submit herewith the
following,in conformity with Court Rules
adopted effective December 3,1951,being
rule No.9:paragraph b-c;and divisions
thereof:shown on pages 23-24.
1.Written praecipes of all Counsel in the
case.
2.Copy of order appointing Guardian ad
litem,if pertinent.
3.Copy of Order appointing Trustee ad
litem,if pertinent.
4.Proof of service of above.
5.Letters Testamentary or Administration
C.T.A.or an attest copy of Wi II.
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.
Gree:£l~,Richman,ADerrico &Posa
By 4 It/.····e ..f4 .t..
"",~2
RUSSF ~;-11 J\F;\i~0
REG ~STEt';,0f:~-VJ iLL S
.\'JASHII~j~TeN CO ..PA.
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325 Dashin3t~n Tru3t Bu~ldin3
Ha[jhj~n~ton,P::mnsylvan;;'"
153:;1
TO:Hr.John E.Gibson
Winterhaven Mobile Park
Winterhaven,Florida 33880
Narch 9,1972
In I~e:Estate o£Donald Gibson
Dickinson
DearNr.Gibson:
You are hereby notified that the accountin3 :.n the
above estate h;gs been filed at the Reg:"ster of Pills Office (Cl3:r~c
of Or~hans'Court)at No.63-71-39
The·O~phanc'Court \1i1l aud:i..t s.Jid account on Friday,
A.M.,at which time you
may be pr-esenti.f you u:;'sh.Fe shall be in attendallc3 fo:c the
estate.
It 'Jill be several v7eclcs beyond this elate befere dis-
tribution can actually be ordered.
Very truly your-s,
Gr.EENLET::)R!CI-lHAN)DEmnCO &POSi~
,.~-,
Donald Gibson Dickinson,deceased
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA
ORPHANS'COURT DIVISION
J
DONALD GillSON DICKINSON,
HEARING ON AUDIT
The Honorable P.VINCENT MARINO,Judge of the
said Court.
.-
INRE:
Estate of
Deceased.
~z~.J>-UI
Z
ZIIIII.
iBEFORE:o..~zxUI0(~
(
)
(
-)
(
)
(
.No.39 of 1971
Friday,March 24,1972,at 10:00 A.M.,EST
GREENLEE,RICHMAN,DERRICO &POSA,Esqs.
of Washington,Pa.,representing the Accountant.
JOHN;T.KENNEDY,ESQ.,of Pittsburgh,Penna.,
representing the Commonwealth of Pennsylvania.
...:~.APPEARANCES:
l-UIQ
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C:J...~TIME:....(1/
viII:
III~THE COURT:Number 39 of 1971,the estate of Donald Gibson2IIIII:~Dickinson,deceased.The Executor is John Emmett Gibson and
:Jo~the attorneys are Greenlee,hichman,Derrico &Posa.Mr.0(o
ii:~·Greenlee?
MR.GBEENLEE:If the Court please,Your Honor,I have the
requisite papers.itrithis estate.I am going to ask,however,that
it be continued.There are two problems I m'ight say.We took an
appeal from the Commonwealth's appraisal on the real estate.We
had it appraised at $15,000 and the Commonwealth raised it to
~30 000.
."
MI,.GREENLEE:
THE COURT:
Has a hearing date been set for that?
No.sir.Your Honor.
Why shouldn't we have the hearing date,?a hear ng
2
on that ma tter,rather than await the time of the continuance of the'
audit ?
MR.GREENLEE:That would be fine.Now the other problem,
Your Honor.is that there was a claim submitted by ~ewell
McConnell,which escaped our attention and we didn't give him
notice of this audit.The claim is to be denied.It's for $152.00.
BuU we feel m;l!~entitled to notice of the audit.And that was the
reason I mentioned the continuance.Your Honor.Possibly both
matters could be disposed of at the same time.
THE COURT:
MR.GREENLEE:
Yes.Is the claimant represented by counsel?
No.he's not.He wrote this letter and deliverec
q it to our office:I believe Mr.McConnell used to work in the office
of Zeman &Zeman in some capacity.But they didn't enter an appear-
ance or represent him.
THE COURT:Well.I don't see why we can't just notify him'
of a hearing date on that.and that should be sufficient.What is hi~
name?
MR.GhEENLEE:
THE COURT:
appraisement.
MR.GREENLEE:
J.Newell McConnelL
And the other matter is the appeal from the
That's correct.
,.---------------n..----------------------------------------.--.--
3
THE COURT:
MR.KENNEDY:
We'd like to set that for---
Excuse me.My name is Kennedy.I represent
the Commonwealth.In your Petition,Mr.Greenlee,it said that
the value of the decedent's interest can really be determined at
the audit.I thought we were going to have that hea ring today .
THE COURT:.That is our usual procedure.Mr.Kennedy.We
state that they will be determined at the audit because that is the
way the statute reads.And we follow that wording.It will be
determined at the audit.But it's obvious that we can't have all these
hearings at the time of the audit.So when the audit comes around.
if the parties have not yet agreed on something,then we set a
specific date for it.which we will do in this instance.
MR.KENNEDY:
THE COURT:
All right.Your Hono r.
So the date I have in mind.Mr.Kennedy,for
this is Friday,April 28 at 10:00 o'clock in the morning.That is
on the Commonwealth matter of the appita:isement.Now.Mr.
Greenlee,will you inform Mr.McConnell that we will hold his he::ring
at 11 :30 A.M.on the same day?
MR.G.8EENLEE:
THE COUliT:
is denied.
MR.GREENLEE:
THE COURT:
hearing.
Fine.
And of course,you will inform him that his cla"iffi
That is correct.Your Honor.
And that he will have to prove his claim at this
4
;t "-------tt------------------------------~---
MR.G.8EENLEE:I will do that.Your Honor.There is one other
THE COURT:
item in this estate.Your Honor.It's a claim of the Personal
Property Tax Department.in the amount of $42.75.which we admit
:t.es.We have a Praecipe for tha t.
c(zc(>..>-UlZZ
IIIII.
MR.GR.EENLEE:
THE COURT:·
decedent's estate?
Which we will admit.
Is there anyone else in Court int e rested in this
(NO RESPONSE)
"
~THE COU RT:The audit of this account is ordered closed by
CIziClI the Court.subject only to the disposition of the matters that we ha e
c(
~
just adverted to.
(AUDIT CLOSED)
I hereby certify that the proceedings and evidence are contained
uiII:~fully and accurately in the notes taken by me on the hearing of the above
II:oL~cause.and that this copy.is a correct transcript of the same.
l-II:::loU..c(
U
ii:ILo
The foregoing record of the proceedings upon the hearing of the
above cause is hereby approved and directed to be filed.
/
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IN THE COUhT OF COMMON PLEAS OF WASHINGTON COUNTY.PENNA.
ObPHANS'COU l:\T DIVISION
HEAnING ON APPEAL F l:\OM APPbAISEMENT
Thursday,May 4,1972 at 10:00 o'clock
A.M.,EST.
THE!HONOl:\ABLE P.VINCENT MA.hINO
Judge of the said Court..Li "
JOHN J.KENNEDY.ESQ.,of Pittsburgh
Pa.,re pres enting the Commonwealth of
Pennsy1vania.
No.39 of 1971
)
)
)
)
)
)
)
GhEENLEE,hICHMAN,DEhl:\ICO &PO A.
ESQS.,by GAYLOhD W.GhEENLEE,
of Washington,Pa.,repres enting the
Accountant.
TIME:
BEFOhE:
APPEAhANCES:
ESTATE OF
De ceased.
DONALD GIBSON DICKINSON.
IN hE:
-
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Official Stenographer -Jacqueline Hammond
-----------
INDEX TO WITHIN ThANSChIPT
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WITNESS
JAMES C.McCLEEhY
MA DELINE FINNEY
Direct
q
12
Cross
7
19
hedirect
21
hecross
THE COUnT:
Mh.GhEENLEE:
The Court is ready,gentlemen.
If the Court please,Your Honor,I wonder
3
if I could maybe have counsel for the Commonwealth stipulate to
a couple of matters to clarify the record.There seems to be just
a little bit of confusion as to the location of some of the improveme ltS
or buildings on the subject property.But for the purpose of this
appeal,the principal item that the estate is cone erned with is the
appraisement placed on the three story dwelling house which is
iocated in West Alexander on what is now Highland Avenue,and the
lot upon which it is erected,which is a lot that has a frontage of
65 feet on Highland Avenue and extends back approximately 150
feet in depth.And that's the property which is of concern to the
estate,the appraisa~on that.We had originally returned it at
$15,000 and the Commonwealth placed a value on this property
at $30,000.Ane I wanted to make sure that for the record we were
talking about the same property.Is that substantially correct?
Mh.KENNEDY:
Ml,.GhEENLEE:
Yes,that is correct.
If that's the cas~,I'd like to caHiMr.
McCleery as our witness as to the market value of this property,
Your Honor.
THE COUhT:You may.
4
JAMES C.McCLEEnY IS CALLED AND SWanN.
DI.hECT EXAMINATION BY Mh.GhEENLEE:
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Your name please '2
JamesC.McCleery.
What is your bus iness or occupation?
heal estate broker,specializing in appra ising and sales.
Wh ere is your principal pla.ce of business located?
hight across the street on Cherry Avenue.
That's here in the City of Washington?
Xes.
G'How long have you ,beEm engaged in this type of occupation or '
business?
A I've been a real estate broker since'1948.Prior to that I was a sa esman
fOl my father for about five years previous.
C:;'Ar.e you a lieensed broker?
A Yes,sir.
Q Where have you conducted your bus iness during this pe rioa of time
then?
A I originally started in business in West Alexander;,and in 1950
moved to Washington.And I maintained an office here ever since.
11m still keeping in touch and doing a lot of business in the West
Alexander,Donegal,Claysville area.
Q Now.Mr.MeCleery,have you examined the property known as
the home of Virginia G.Dickinson?
Mr.McCleery
A Yes,sir.
Q .Located in the Borough of West Alexander on what is now Highland
Avenue.
I believe you are wrong,sir.It's Donegal Township adjacent2 to the
Borough of West Alexander.
I stand corrected.Can you describe this home or the property
which you examined?
Yes,sir.I have to disagree with you and the Commonwealth on
another minor point.It's a,in my opinion,a two-story frame hous p
with a finished attic.I don't feel it could be really interpreted as
a full three-story house.Some people might refer to it as a two
and a half.The original house was probably built in about 1915.
This is the front portion of the house,the frame construction,store
foundation.And in 1944 an addition was added to it and it was
remodeled.At that time new siding was put on,new windows put
into it,and the interior changed around completely.The exterior
is frame construction with lap siding.The roof is slate;the front
portion of the older part being the original slate,which is leaking
or has been recently.The back part is also slate.
On the first floor we have entered into an
entry hall,st-airway going to the second floor.On the left'is a larg
livingroom.Immediately bac,k of it is a den or another livingroom.
These have walJ:..to-wal1car pet which was put in at the time of
remodeling.The kitchen is of the older type ,with metal cabinets
5
Mr.Mc Cleery
and a cabinet sink.All the walls downstairs are plastered.The ne!V
section is hardwood floors and the old is pine.There are a number
of cracks in the·hallway and .the diningroom which haven't helen
repaired.They are pretty serious cracks.The entire downstairs
needs redecorating.
On the second floor there are fou r bedroo ins
and two baths,partially ceramic around the tub and the shower.
The hardwood and pine floors.here again you have quite a number
of serious cracks.And part of the ceiling in a cO\J,ple of the rooms
have had to be replaced or partially replaced.
On the third floor there are two bedrooms
and a bath wi1h:slanted ceilings.They are large rooms.One has pine
floor and the other oak.It too.as the entire house,needs re-
decorated.And the base:ment.they have a concrete floor;steel
beams have been put in to reinforce the floors in the newer section
with posts put in.In front of the front section there are two gas
forced air furnaces.water pump,water heaters;joists are two by
ten,16 inch centers.sub-floors diagonal,stone foundation.of
course,in the older part.
Mr.McCleery,how long have you been familiar with this'particular
propert}'?
A All my life.
Q You mentioned that you had continued your business activities of
selling,appraising real estate in West Alexander,Donegal Township
6
Mr.McCleery
right up to the pres ent tim e.Is that correct?
A Yes.
------------.------,
7
Q Did you know one of the owners,c,DOha-Ld.lGibson Dickinson,the decEdent
in th is estate?
Q Were you familiar with this property at the time of his death on
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Yes,very well.
December 4,1970?
Yes.
ie Q Do you have an opinion as to whattthe fair market value of the subjE ct
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Yes,sir.
What would be your opinion as to its fair market value?
$18,000.
What factors did you take into consideration at arriving at this opin'on?
The sales in the section of Donegal Township surrounding West
Alexander and in West Alexander Borough.
That's all the questions I have.
ChOSS EXAMINATION BY Mh.KENNEDY:
Q You mentioned that you consider this a two and a half rather than
a three story house.Is that correct?
A Yes,sir.
C;;.Would you say that the third floor or the upper floor of this house
is liveable?
r-----------.....----------------
Mr.McCleery
A Yes,sir.
Q Well then,wouldn't it be a three-story house?
A No,it's not.You don't have y6ur full room height.In other words,
your rooms are slanted down to I think at the edge of the room thejy
are about five feet,and from there they go up to about eight.This
isn't considered a full story.Of course,with your dormers and
in any appraisal work or courses that I have taken,they have alway~
been considered partial story.
How many rooms are·on that third floor?
Two .
.Is there a bath there?
Yes,sir.
There is a bath ?
There's a bath.
You say this house was built about 1915?
Yes.
Could it have been built later than 1915?
I don't think so;·not very much anyway.I'm judging this strictly
8
by the style of the original house,the other houses in the neighborl ood.
One that I sold from an aunt's estate two doors up whieh was built
about the same time,had the saIne3 style,I know it was built in
1915.
Q This is your best judgment.
A Yes.
Mr.Mc Cleery
Did you check any records to determine exactly when it was built?
No.
Do you know how much ithOri::gJ,!'Jh:lFly cost to build that house?
No.sir.
Would you be surprised if I told you it woUld cost $55.000.00 to
"build?
No.sir.
You wouldn't be surprised?
No.sir.
Is this a nice neighborhood?
Yes,sir.
The prope1ty values in this neighborhood are rather high.
.No,sir.
But it's a desirable nice neighborhood where people would like to
move,is that correct?
Yes.sir.
You mentioned on the first floor that there we re four bedrooms and
two baths or four rooms and two baths .
.That was on the second floor.
And then on what ,you would call a half floor;there are two bedroon s
and a bath.
A Right.
Q When did you make this appl'ais ement?
A Within the last week;made a final inspectic,m of the property last n ght.
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1 nave Deen ramlllar wun H,as 1 sa y,all myHre,even Detore
the Dickinson's owned it.I've been in it many times since they hav
Q But as far as going over the house closely to testify in Court,YGU
did it within the pas t week,is that right?
A I did it last night.I always do this prior to coming into Court.
Q Could you tell from your examination how many new rooms had be'n
added to the hous e since it was originally built?I don't mean added
on outside,but I mean constructed or etc.after the house was
originally bu ilt.
A Two downstairs,the kitchen and the den,as I referred to it.And
there would be two bedrooms upstairs at:ld one on the third.
.
Q Are we talking about five new rooms,would you say?
A Yes.
Q So -you have a house that my ,testimony will show was originally
built for $55,000.And you will admit five new rooms were added
since that occurred.Is that right?
A No,sir.
Q Didn't you just say that since the original house was built five roorrs
were added?
A Yes,but I don't think---I misunderstood your previous question thEn,
because the original house built in approximately 1915,I am sure
did not cos t $55,000.
Q Well,when I asked you that question before,I asked,would it
surprise you if I stated that the original cost of that house was
10
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Mr.Mc Cleery 11
$55,000 and you said it would not surprise you.That was my quest on.
A I thought you were referring to the total house.
Q That's what I'm talking about,the total hous e.Now do you dispute
that that original total hous e cost $55,000 ?
McCleery was that he wouldn't be $'urprised that it
understanding each other.Is the figure that we are
or your witness will testify that that costs $55,OOO?
looking for now the original cost of tha t house witho t
Now the answer of Mr.
Yes,Your Honor.
Your Honor,as origin lly
As originally built w itt out
I don't think we are
Mh.KE NNEDY:
Mh.KENNEDY:
THE COUhT:
THE COUhT:
THE COUhT:
thes e additional rooms?
the addition of the rooms and you are gcing'to testifJ
built .
The entire house as it now stands,as it was remodeled and added
is higher than that.
on to,this does not surprise me,replacement costs.'In fact,min-A
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was $55,000,but he is contemplating the whole hous e
as it is now.So tha t wouldn't be the original house.
You might ask him again whether he would be S'urprised
if you were ·to show that the original house without
additions was $55,000.Then we will get this straigh
Mr.McCleery
Q Would you be surprised---scratch that.Would you say that the
original house without the addition would have cost $55,000 to build?
A No.sir.
Q You would not?
A No.sir.
Q Would you say to replace that house today with the additions would
cost $55,OOO?
A Yes.
Q You mentioned that there were two furnaces in the house.
A Yes.
Q .No more questions,Your Honor.
12
Mh.GhEENEEE:
THE'COUhT:
(Witness excused).
Mh.GhEENLEE:
Tha tIs all,Your'Honor.
You are excused,sir.
That's all the testimony the estate has.at
least on direct.YourHonor.
Mh.KENNEDY:Your Honor,I'd like to call Mrs.Finney.
MADELINE FINNEY IS CALLED AND SWOhN.
DI.I:\ECT EXAMINATION BY Mh.KENNEDY:
Q WO.tlld you give us your full name please?
A Madeline Finney.
Q And where do you live?
A In Bentleyville.
13
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Yes,sir.
And you are married and come from this area,is that correct?
Yes.
Where a re you now employed,Mrs.Finney?
I'm employed with the Inheritance Tax in the Trust Building across
the street.
For the Commonwealth of Pennsylvania?
Yes.
How long have you been so employed?
I've beern employed,it will be a year on May 9th.
In that position,exactly what do you do?
Well,I go out and appraise properties.I take inventories of safe
deposit boxes at banks and go over the appraisals when the attorne)s
send them in and try to check out .everything to see if it's correct
to go to the state.
This is all in connection with estates,is that correct?
Yes.
Among your other duties though,you do go out and examine and
appraise real estate.
Yes.
Prior to working for the Comm-onwealth,what experience did you h~ve
in appraising property?
A My husband is the manager of the bank in Bentleyville and he goes ~ut
---------------
and appraises property and I have gone with him to hundreds of
14
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different properties all over the area in the Bentleyville area,Som~rset,
Scenery Hill,Cokeburg.
Q And did you learn----
A And he's tried .to teach me things about properties on how to
ca:pprais e them.
Q You mentioned appraising hundreds of properties prior to working
with the Commonwealth.How many roughly or approximately how
m any properties have you appraised since you came to work for thE
Commonwealth?
A It's been hundreds since I have been here,I know.Well,several
hundred for the Commonwealth.
Q You know about the property that we are referring to today?
A Yes .
Q Did you appraise that property?
A I appraised it.I went the first time in July and then the s~cond tim
I went in October an.d I took Mr.DeMaria from our office,and he's
with a real estate---his brother is a real estate broker in'town.
Q But he als0 works with your office?
A Yes.
Q When you say July,do you mean July,1971?
A Yes.
Q And then you went back in October,1971.
A Yes.
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Q Now you can refer to your notes.You have appraised this prope rty
at $30,000.Is that correct?
Yes.
heferring to your notes,would you describe the property for us
please?
Well,I don't have a b~ak-down as well as this man has,but when
we approached the prope rty the first time I was "vv.Ji.th my husband.
And I felt that all the homes on this street in this area were well
kept,nice looking homes.And I felt that it was a good area to live
in.The home is well kept.It's a large home,nice large porch on
the side of it and I took that into consideration.When I went into
the home it has a large foyer,nice stairway leading upstairs ..
The rooms are all nice size rooms,well kept.I didn't notice any
large cracks in walls.There could have been cracks in walls but
they weren't that noticeable.I didn't feel there was anything wrone
with the way the woman decorated the house.I thought it was lovelJ .
But then you don't take into consideration the decorations.I don't
think you're supposed to.I don't.But I felt it was a beautiful home
The outside had copper drain,pipes.And the roof was in good
condition.And they had a nice lot,it was laid nice.The back part
sloped down and it had a summer house in the back.And that's the
way I put my appraisal on it.I felt that it was much more worth
the $30,000 than the price he put in.
15
Mh.Gl-iEENLEE:
16
like to object to any tes timony as to what her value
is.Perhaps she's expressing it,perhaps she intendl
to;but I would like to place an objection on the recor d
on the basis of the competency of the witnes~to give
Yes.
I believe six bedrooms.
c ross examine on that feature.You could have
Is that correct?
Yes,your ubjection
We will pel mit you to
THE COUli.':f:
THE COUhT:
objection.
is nuted.
an opinion.
Mh.G.hEENLEE:I'd like to note my
But since you didn't request it,we passed that up.
requested permission to do so prior to her giving it
But we will still give you the opportunity to do so.
Now again,referring to the property,Mrs.Finney,how many
Your Honor,we will not dispute the description of the number of
rooms,bedrooms were in this house?
added rooms following the original construction of th:ist:nouse.
And you have heard the testimony from the other witness about
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rooms on the first and second floor as given by the other gentlemar .
I think we agree with that ..Now on the third floor,Mrs.Finney,
it has been testified that there were two bedrooms and a bath.Is
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that correct?
A Yes.
Q Would you cunsider that a third floor rather than a half floor?
17
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A I would copsider it a third floor.My home has two bedrooms upsta rs
and it isn't finished and my children sleep upstairs.I have no bathroom
up there.I consider mine a two-story home.
Q Would you consider this a three-story home?
A I would consider it a three-story home.
Q Did you check the basement in this?
A No.1 did not check the bas ement.
Q You have heard the description of the other gentleman concerning
the basement.
A Yes.
Q Did you check to determine the original cost of this house when it '"as
built ?
A Yes.
Q What was the cost?
A $55.000.
Q Where did you check that figure?
A Well,Mr.Greenlee had it in his appraisal when he sent it in.
And then I went over to the hecorder of Deeds and checked it .
Q And that would have been prior to refinishing thes e five other room
that we talked about.is mat correct?
A Yes.
Mrs.Finney
Q When you were going through this house,did you notice any large
cracks in the walls?
A No.
Q.Are you familiar with other properties in the neighborhood?
A I have not appraised any other properties in West Alexander.But
this one was in a very good neighborhood.The other properties
are similar on the same street.
Q Did you check values of othe l'properties in the neighborhood?
the same
A They are all assessed/in the same location as this.
Q You checked the assessments then.
A Yes.
Q Then you went completely through the house before arriving at
your opinion as to its valUe.Is that correct?
A I didn't go completely through the house though.
Q You went thm ugh the first and second floor.
18
A And I didn't go through the second floor.We asked the woman.what rooms
were on the second flOOr and she told me the four bedrooms.And
we took into consideration this.I did not go up into the second flooty..
Q Based on your examination of the house and checking other values
in the neighborhood,did you come to an opinion as to the value of
this house?
A Well,when we tal ked,when Mr.DeMaria and I went outside he
felt that it should be $45,000.
Mh.Gl.EENLEE:I object to this testimcny,
Mrs.Finney
Your Honor,as hearsay.
Q I agree with that,Your Honor.
THE COUhT:
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The obj ection is sustain.ed.
Q After your checking into the house and the appraisements and talkir g
things over with other people,did you arrive at an opinion as to U e
value of the house ?
A Yes,I did.
Q And what value did you place on the house?
Mh.GbEENLEE:Just a second,Your
Honor.I object to this testimony as being incompe ent,
t he witness being incompetent to give it and also
irrelevant and immate rial..
Q Your Honor,I bel ieve that the witness is qualified to give an opinion
as to the value of the house,based on the testimony that she's
already given.
THE COUhT:Mr.Greenlee,do you
wish to exam ine this witness on the matter (!)fl.'compet~ncy?
Mh.GnEENEEE:Yes,I do,Your Honor.
THE COUhT:You may do so now.
ChOSS EXAMINATION BY Mh.GhEENLEE:
Q Mrs.Finney,are you a licensed real es tate broker?
A No,sir,I am not.
Q What educational qualifications do you have with res pect to the app aisal
Mrs.Finne y
of real estate?
A I have none other than a seminar that we had in Harrisburg,the
state had a seminar fO,r a week,trying to teach us something about
real estate appraisals;and what my husband has taught me.
20
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Have you ever bee~employed prior tOy'our current position in the rpal
estate field?
No,sir.
Especially as it relates to making appraisals.
No,sir,I have not.
Have you ever prepared any formal appraisals for an employer of c ny
kind?
No,sir.
Have you,as a business or profession,engaged in the business of
selling or buying real estat e?
·No,sir.
The extent of your qualifications then are based upon the exposure
you had to real estate in accon:panying your husband when he made
appraisals for the bank for which he is employed.
That I S right.
Your Honor,thos e are the only quest ions I have with respect to
the competency of the witness to give an opinion and I renew my
objection.
THE COUnT:
exception noted.
The objection is overrled;
------------------------------
hEDIhECT EXAMINATION BY Mh.KENNEDY:
~Based on your examina tion cDf the hous e,checking other appraisals
-,.
in the neighborhood,did you arrive at an opinion as to the value of
the house?
A Yes,I did.
Q What in your opinion is the value of that house?
A I set it at $30,OOU.
Q Cross examine.
hEChOSS EXAMINATION BY Mh.GhEENLEE:
Q Mrs,Finney,are you aware of the sales of any property in the
West Alexander area,Donegal Township?
A The only one that I have that is recent is a sale of 3.~66 acres that
was sold for $~500.00.
21
MR.KENNEDY:
land with no house on?
A This is a lot.
Are you referring to
Q Did you make an investigation of any kind into the sci.les of property,
improved property in the community of West Alexander withint the
past two years?
A I did go down to the Assessment Office and try to check,it out and
the only sale they had was the lot.
Q .That's the only one?
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A That IS the only one.
Q Do you know of any :;property in West Alexander tha t has ever so19
for $30,OUO?
A I know of no property that was sold in West Alexander.
Q Do you know of any that's ever sold for $20,OOO?
A I know of no property that was sold in West Alexander.
Q The extent of your investigation was an examination of the Tax
Assessment records for Washington County.Is "that correct?
A Yes.
Q Can you tell us what the subject property is assessed at?
A This property?
Q Yes,Ma'am.
A Let's see,in 1960 it was assessed at $6500.00.And then I suppos
an appeal was made,it was dropped to $2,5251.100 .
Q-What was the assessment for the year 1870?
A $2,525.00.
Q $~500.OO?
A $~,525.00.
Q '11m sorry.~can't hear you too well because of the noise.What is
it currently assessed at?
A $2,~50.00.
Q That includes the house and a lot.
A Theone that we are considering.
Q Do you know when the house was built?
22
Mrs.Finney
A Well,I would say 25 years ago.Now I didn't get the year on this.
But from your appraisal you have stated 25 years ago ana I took yo r
word for that.
Q Are you talking about the original constr:uction of the house or
the remodeling of the hous e ?
A I'm talking about the original construction of the ho.us e.
Q 25 years ago.
A This is what you have in the appraisal.
Q 19----
Q 1947.
Mh.KENNEDY:boughly,'47.
A Yes.You didn't have the date in,but you have base .built ~5 years
ago.
Q Or was tha t when it was remodeled?
A No.You have built.
Q Is that what you are basing your appraisal on?
A No,that's not what I'm basing my appraisal on.
Q What areyou basing your appraisal on?
A I'm basing my appraisal on what I saw,on what I felt the house is vorth.
Q When you say what you felt the house was worth,you mean what it
would cost to build it?
A What I feel the state should say is taxable.
Q Well,is your opinion though based upon---were you influenced
by what it cost to build it?
Mrs.Finney 24
A No.I was not influenced by what it cost because I didn't even realize--
I sent this back up toyou.And I didn't realize at the time that it wa.
$55,000 until I rechecked it.But when I went into the home I called
you right after I went into it and told you this,that I felt it was
From what I saw.
,is that correct?
You were in no way influenced by what it had cost?
I had no record of what other properties sold for.
You mean by original
That's all,Your HonOl .
She said no.
Mh.KENNEDY:
Mh.KENNEDY:
Mh.KENNEDY:
cost.
hous e,not the other land.Is that correct?
No.
Yes.
Could I ask,your dis pute today is str{ctly on the
You were in no way influenced by what other prqperties sold for,
That's all the questions I have,Your Honor.
worth much more.
is
Whathour opinion based on?How did you arrive at this opinion?-Q
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Mh.KENNEDY:Because there are two parts of this.Your Honor,
I'd just like to call the Court's attention to one case,,Clabby's
Estate,308 Pa.,287,to the effect that the Commonwealth's
appraisement is prima facie.proof of value for Inheritance Tax
purposes.Also,Wolfe's Estate,61 D&C,453.That's all the
testimony we have,YourIHDnor.
...
25
Mh.GhEENHEE:
THE COU.hT:
That's all the testimony we have,Your Honor.
Do counsel agree that the official appraisement of
the property that we are considering is in the amount of $30,OuO?
Mh.KENNEDY:
MB.GhEENLEE:
THE COU.hT:
Mh.GliEENLEE:
Yes,sir,that's ·our'appraisement.
That's the Commonwealth.
The Commonwealth's official appraisement.
Prima faci:e.
(At the direction of the Court,off-the-rec(lJrd discussion was
not recorded by-the stenographer).
THE COUliT:If there's no other testimony to be presented,the
Court will take the matter under consideration.
(Proceedings Closed).
I
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I hereby certify that the proceedings and evidence are
contai ned fully and accurately in the notes taken by me on the hearing of
the above cause,and that this copy is a correct transcript of the same.
The foregoing record of the proceedings upon the
hearing of the above cause is hereby approved and directed to be filed.
J
~U t4t Qtnurt nf Qtnmmnu 'ltaa nf lIaalfiugtnu Qtnuuty,
Jtuullylnauia,QDrp4aull'Qtnurt liuiainu
ESTATE OF No.63-71-39
Donald Gibson Dickinson,
Deceased.
In the matter of the First and Final
Account of John Emmett Gibson,
EXECutor
ADJUDICATION AND DECREE
And now March ,19~,this matter came on for hearing,
audit and distribution atthis session and eshmony taken;and thereupon,upon due consideration'
thereof of the balance for distribution in the hands of the Accountant is determined to be.'
$24 336.43 and the account is accordingly confirmed;and it is ordered,
adjU"d'ged and decreed that the said balance be paid out by the Accountant in accordance with ,the
schedule of disribution hereto attached and made part hereof,unless exceptions hereto be filed
sec.reg.or an appeal be taken herefrom sec.leg.
SCHEDULE OF DISTRIBUTION
Balance per qccount _$24 7 336.43
Balance,'-'--:-_$24,336.43
Washington County,Division of Personal Property Tax,
per praecipe,
Olga O.Woodward,Recorder,costs recording
certification of real estate,
Deduct Clerk's Costs &Receipts,--,-_
Attorney Greenlee,Richman,Derrico &Posa
$24,280.93
7.50 PrJ../'7.~J¥.-(p.aJc-Hl-~~
$24,~73•43 t'.tN..1·"
42.75
41.50
14.00
costs in certifying real
$4.00
5.00
5.00
Russell Marino,Clerk O.C.,
estate to Recorder,
Costs filing appeal,
Costs filing opinion,
1774.09
2267.75
Russell Marino,Agent,transfer inheritance
tax,$1668.66
Interest from 3-4-72 to 3-23-73,105.43
Virginia Gibson Dickinson,mother,residue,including
an undivided 1/2 interest in real estate as hereinbelow
described;a 1970 Cadillac Convertible Coupe;30 shares
common stock of H.J.Heinz Company;4 shares commo 1
stock of Merck &Co.Inc.;promissory Judgment Note of
Joseph Zeock and Olga H.Zeock dated 4-4-52;3/17
interest in mortgage of William Zotis;held in kind and
distributed as such at the appraised value,per election
filed,24724.34
Contribution to maintain assets of estate in kind,
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REAL ESTATE TO BE CERTIFIED TO THE RECORDER
COUNTY BY THE CLERK OF THE ORPHANS'COUR DNISIO
DONALD GIBSON DICKINSON,devisor,to VIRGINIA GIB
devisee of all the right,title and interest of the devisor i
real estate described as follows:
SON,
...
One-half interest in ALL that .certain tract of land situ e in
Donegal Township,Washington County,Pennsylvania,mo e partic
bounded and described as follows:
BEGINNING at the North corner at post;thenc by lands of
John O.Tannehill North 63-1/4 Degrees West 665 feet to a stake;hence
by lands of Albert Larimer South 15-$/4 Degrees West 330 feet;th nce by
the lands of Dr.White South 47 -1/2 Degrees East 531.80 eet to th corner
of William Carsods stable;thence back of lots North 38-/4 Degre s East
437 feet to the place of beginning.
CONTAINING 5 Acres and 47 perches.
BEING the same property which Jessie McCle ry,wido "by her
deed dated September 29,1950,and recorded in the offic of the R corder of
Deeds of Washing~on.County,Pennsylvania,in Deed Book Vol.794 page 342,
granted and conveyed unto Virginia G.Dickinson and her on,Don.G.Dickinson.
CERTIFIED TO RECORDER:MARCH 27,1973.
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IN THE ORPHANS'COURT OF
WASHINGTON COUNTY,PENNA.
No.63-71-39
-
IN RE:ESTATE OF
<--
,
..
DONALD GIBSON DICKINSON
DECEASED.
ELECTT~~(T TAKE;:::IN KINDL.C ....-•
GREENLEE.RICHMAN.
DERRICO &POSA
ATTORNEYS AT LAW
WASHINGTON TRUST BUILDING
WASHINGTON,PA.15301
I ~\\..;,.
IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA.
IN RE:ESTATE OF
DONALD GIBSON DICKINSON,
DECEASED.
No.63-71-39
ELECTION TO TAKE IN KIND
I,Virginia Gibson Dickinson,residuary legatee
under the Last Will and Testament of Donald Gibson Dickinson,
deceased,do hereby elect to take the following assets of the
Estate in kind:
~1.REAL ESTATE
~one-half interest in ALL that certain tract of
land situate in Donegal Township,Washington County,Penn-
sylvania,more particularly bounded and described as follows:
BEGINNING at the North corner at post;thence by
lands of John o.Tannehill North 63~1/4 Degrees West 665 feet
to a stake;thence by lands of Albert Larimer South 15-3/4
Degrees West 330 feet;thence by the lands of Dr.White
South 47-1/2 Degrees East 531.80 feet to the corner of
William Carson's stable;thence back of lots North 38-3/4
Degrees East 437 feet to the place of beginning.
CONTAINING 5 Acres and 47 perches.
BEING the same property which Jessie McCleery,
widow,by her deed dated September 29,1950,and recorded in
the office of the Recorder of Deeds of Washington County,
Pennsylvania,in Deed Book Vol.794,page 342,granted and
conveyed unto
Dickinson.
•
PERSONAL PROPERTY:
1.1970 Cadillac Convertible Coupe
2.H.J.Heinz Company -30 Shs.Common stock
3.Merck &Co.,Inc.4 Shs.Common stock
4.Promissory judgment note from Joseph Zeock and
Olga H.Zeock dated 4/4/52 -Face Value $1,000.00.
5.3/17 Interest in Mortgage of William Zotis
The above is to be credited against my distributive
share in the final distribution of the estate.
seal this
IN WITNESS WHEREOF,I have hereunto set my hand and
9 day of February,1972.
~.//I AI~,~~/ieJ"V),,"r1_......-r<.:.vnL)
VirgY ia Gibson Dickinsori
Wi tnes.s~-4.~4~~
- 2 -
DECEASED.
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ESTATE OF
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WASHINGTON TRUST BUILDING
WASHIN715301
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GREENLEE.RICHMAN.
DERRICO &POSA
ATTORNEYS AT LAW
DONALD GIBSON DICKINSON
DISTRIBUTION RECEIPT
IN RE:
IN THE COURT OF COMMON PLEASPFWASHINGTONCOUNTY,PENNA.
No.63-71-3i
'.
•
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA.
DECEASED.
DONALD GIBSON DICKINSON,
IN RE:ESTATE OF }
}
}
}
}
No.63-7l-3f
DISTRIBUTION RECEIPT
The undersigned,hereby acknowledges to have this
day received of John Emmett Gibson,Executor of the above estate,
the following:
1970 Cadillac Convertible Coupe
30 Shares common stock of H.J.Heinz Company
4 Shares common stock of Merck &Co.,Inc.
Promiss6ry Judgment Note of Joseph Zeock and
Olga H.Zeock dated 4/4/52
3/17 interest in mortgage of William Zotis
1/2 interest in real estate situate in
Donegal Township,Washington County,
Pennsylvania,containing 5 acres,47 perches.
$24,724.34
in full payment and satisfaction of the amount awarded to me by th
said Orphans'Court in its Decree and Schedule of Distribution
filed to the above number and in consideration thereof,the under-
signed hereby releases and discharges the said fiduciary from any
further liability on account of the same.
1#.
WITNESS my hand and seal this ~day of June,1973
Attest~.:.~.I..fM~~
t.
R CC-43 (5-65)
COMMONW~ALTH.OF PI;:NNSYLVANI~fi.cf/lIi£D '
DEP~TMENT OF REVENltIVu .B:IJJREAU Ot:
HARRISBURG '.,Nry COLL E'c T;[D1M5
JAN 15 JJ 17 AM 71
J
NOTE:TO BE SUBMITTED IN TRIPLICATE
Pennsylvania Department of Revenue
Bureau of County CO,llections
26 S.4th Street
Harrisburg,Pennsylvania
Dear Sir:
Pursuant to Section 742,Pennsylvania Inheritance and Estate Tax Act of 1961,
we herewith submit the following report:
NAME OF REPORTING
FINANCIAL INSTITUTION lirst National BaM &'irustCOa
ADDRESS 200 WtU Be"street,Washington;Penna.15301
ACCOUNT NO.OF JOINT,
TRUST OR INVESTMENT DEPOSIT_-:;Sa=·..:..:v1=ng_s:......u..#34~3=6-'--_
NAMES ON ACCOUNT .//0--(6
OR INVESTMENT __...;.l)...;:o=n...;.G=·..~_o=r~"...;..;V1t'=.!iiIg='D=t~a...;.G=•...;.l)=l=O=k1=M=OD~------(p /c.-----/'..
DECEASED JOINT-D-E-P-O-S-IT-O-R-,---------~---r----"'417~
TRUSTEE OR INVESTOR __~no---..n---..G---..·.,,---,D1-,,-c_k-,,-lDS-,,-..-,,-OD_.__-"-V______d7~rJ
ADDRESS iIlsh1s.=Avenue,West Alexander,Penna.1'376
DATE OF DEATH DeAAmber;::fflif I !l.....If.....7 d
SURVIVING DEPOSITOR,'
BENEFICIARY OR INVESTOR Virg1nta Q.Dickinson
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ADDRESS _-=Hl::c·:g:ghla=·=nd;:::..·....:;;.A;;..:.w.:.;D\l8=·.&0'...;;W;,;:;e.:::;.st.:;.....;;.;A.=lexa==nd;:;:.;er;;;:;..&•.....:P;..;:e~nna=·.:........:.:15~3:..:.r'/~6 _
RELATIONSHIP TO DECEDENT__Mo--..;;.tb---..&r"---'__""--_
DATE DEPOSIT OR INVESTMENT
WAS ESTABLISHED September ·25,1970
BALANCE,INCLUDING INTEREST .
DUE,AT DATE OF DEATH $...;;1.&:.,4=6=5=.S:..:.7 ~_
--
S(gnature Vice-PJresldent TITLE
,RCC"134(1-6'9),,-....,
COMMON¥/.EALTH OF PENNSyLVANIA 1
DEPARTMENT'OF REVENUE
BUREAU OF,COUNTY,COLLECTIONS
INHERITANCE TAX DIVISION
TO:VDi.GINIA G.DIC:KINSON
HIGlD;.AND AVENUE
OFFICIAL NOTICE OF INHERITANCE TAX
APPRAISEMENT'AND ASSESSMENT OF
ASSETS NOT SUBJECT TO ADMINISTRATION
Dote:__~J.l:!Oan~w.:!=!l:o<:.!.~....i[~2J..91-1....1=...97!J..a101'-_
Co un ty __.lJ.I-l£!lAS"",~lu..·fIl..l1~jl.:GuT.:.<O:.I.:JN~_
iii
County File No._
Bureau File No._
We have received notice that,n..",,@{fg.§''W!:K:Qfct!:te:.:d~lL1\!X~t..tYVYYXX';('lXxxyxj[YYYXYYY.XXX7XXYXXXXYXXXK'Ixxyxxxx
on Dec~'ber I.19-+0-,you came into ownership of certain property throughmrm{q:fOt~!.lll!(I}~tc{f,fJ;x.W.1@:xxX
~~~t~rl~~~transfer from DON G.DICKINSON,Deceased.
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.
The property on which tax is hereby assessed consists of:.a,Spnr;pg;'3 #31136 held in t.he 'fIFIST
tJtTTONbI.H,A,NK &-TTmfj'1'Cm.\PANY"liM';HI1IK~TQN OfFICii;,i'JASHINGTON,PENJJSYLVnUA.In t.he
n.~mf'S of'nON G.OR VIllCIHT1\G.DlrKII'{~:;ON«Opened Q-2t)-70.Ba,)[IDee ;:)s of de,te of'death,
appraised by the Commonwealth,as of the date of death,at $1,b,65.57
100 %of this amount is taxable at the rate of 6 %
ORIGINAL ASSESSMENT AMENDED ASSESSMENT
(Agent for the Commonwealth)
ASSESSED BY:_
DATE OF ASSESSMENT
TAXABL E AMOUNT
LESS:ALLOWED DEBTS
NET TAXABLE AMOUNT
AMOUNT OF TAX DUE
o If you pay the above amount within three (3)months
,of the date of death of the decedent,or on or
before 1Jarch 'i 19 71'YC?U may deduct a
discount of 5%of the amount of tax due,or
o This tax,became delinquent,fifteen (15)months
after the date of death and,in addition to the
tax,statutory interest af the rate of 6%of the
tax per ann,urn is also due as of ~_
19__in the amount of
*If the tax is not paid by the above date additional
interest is due at the rate of 6%per annum until
paid
TOTAL AMOUNT DUE
/'/.
/.('I j
APPRAISED BY:--£d.,L ./(.-tf-AL·,/
(Inheritance Tax Apprais r)
$
__--4.40..----
ESl.93
$--------
$=::====::==========
INSTRUCTIONS TO TAXPAYERS
Make checks or money orders payable to:To insure proper credit to your account
this Official Notice must accompany
your payment.Mai I or bring it to:
"r••
If you have already paid this tax to on executor,ad~inistrafor.,attorney or other personal represe~t(]tive.of the _~~
decedent for forwarding to the Commonwealth,list below the date paid,name and address'of the person too.who'ni
you mode payment,their official title and the amount.. ..'
Date Paid Name and Address of Payee .Official Title Amount Paid
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 c~mputation ·of tax due.If any
such expenditures meet all of the three following tests,it .is recommended that you itemize the payments belo~,
execute the affidavit,and return this notice.The Register of Will's will examine the debtscla.imed 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 fo'r these debts,and
2·You actually paid these debts out of the account or propert.y 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 executor,administratoror other
personal representative of the decedent handling the administration of the general estate of the
decedent or any other transferee...'
Dote Paid Name of Pa ee
SCHEDULE OF DEBTS
Description of Obligation
(attach separate sheet if requ ired)
TOTAL $
Amount Paid
SS:
COMMONWEALTH OF PENNSYLVANIA)
COUNTY 01=:_
I,hereby certify that the foregoing is a just and true statement of
funeral expenses and other debts of the decedent,_,for wh ich I
was legally responsible and which I did pay qutof 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__.
REPORT·OF REGISTER OF WILLS
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 $"
Date of Approval:_-----~:------:,..,."..-.-:----------Register of Wills
J...~"
---,~
COMMONWEA~TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
COUNTY OF ~c=t.~J:1.~~g.i:.~.I?:.
\.,;.-.....,
tlJJ-d;
RESIDENT DECEDENT?-I()9'
.Form RCC-33 .
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.)
XXXX~Mt4~KX
IN THE MATTER OF THE ESTATE OF .l
Id . b .k'I AFFIDAVIT OFDonaG1sonD1C1nson\.::,,.......................................................EXECUTOR
~te of DQne..g.a.l(.:;~;.I.:~.~~~;:~:g.t.Qn CountyJ;\~~~
state of p..e.nn.SY.1v.a.ni..a.}ss:
County of ..Washington ..
.................................J.ohn Ernme.tt Gibs.on......".,.•,.,..
of the estate of the above-named decedent being duly sworn,deposeS and say S
Es:eeutor
Decedent died p..~.~~~~..J;.4..L .
(Month)
(flay),19··("yI~·,{;;~~~~aVing a last will,copy of which is hereto attached.J
otherNaa"'.:t:::i:::r:::r::e:tttao;:::::}~·~~~~~~~~·R~~~~~~~eD~rric;"·"&"""p;;sa
:::~eda.l1 correspondence should be :3 25 washlrigE6nTrusEBuiTdirig·
Executor Washingto~,Peppsy+vania..That as such deponent IS famIlIar wIth the affaIrs of saId estate and the property con-
(Executor·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 JOINT
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT
None
That the contents of said safe deposit box or boxes are itemized under Schedules of this
return,with the exception of the following,for the reasons hereinafter set forth:
That Schedule A attached hereto and made part hereof sets forth fullv and in e.etail 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
p\Ii,cels,the estimated market value thereof as of date of death of decedent.'l,-A "
~'""'"
.,,
'.",'That Schedule B attached hereto and made part hereof sets forth fully and in detail ali personal
'~property where.sover 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•i~:•
\0fdeposi t,savings banks,trust companies,or 0 ther 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
yinterest day prior to decedent's death in the case of savingS banks,and to the date of decedent's death
'~'i.in all ,oUter cases;all bonds,postal saVings,treasury certificates or notes and other evidence of in-..."""\'1,_.debtedness of:·.the United States to the decedent;all obligations,whether by statute or agreement they
are designated ·as tax free,of the Uni ted States,or any state,or political SubdiviSloil'thereOf,or of
any foreign country;'Which are owned at the time of death;all wearing apparel,jewelry.,'silverware,pic-
tures,bo~ks,work~ofart,household furniture,horses,carriag~s,automobiles,b~ats,and any and all
,"'-,1'"-
other personal chattels of whatsoever kind or nature,left bydecedent,together with the fairly estimated
market value the,reof;all.bonds and mortga,!!;es held by decedent and of all claims due:and owing decedent·-·1""-.at the time of death,and ·all promissory notes or other instruments in writing for the payment of money
of which decededt.died possessed,of whatsoever nature,With interest thereon,if any~giving the face
value and estimated;J)ir market value thereof,and if such estimated fair market value be less than the
.face value,i t set'1r"~'forth briefly the reasons for such depreciation as to each i tern;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 se~urities owned by the decedent at the time of death,with the market
value thereof at such time.
.:..'\
\.........;-r
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,or jointly with another,or any power of appoint-
ment vested in decedent,either individually or jointly,by the will,deed,or other instrument of another,
with a copy of the instrument creating such power attached to the schedule.
That Schedule 0 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,and the relationship of such issue to the beneficiary.
That Schedule E attached hereto and made a part hereof sets forth all property,real and per-
sonal,owned by the decedent jointly with another or others,including intangible,standing in the name
of the decedent and others,plus the date and place of record of instruments effecting the vestiture of
real estate and the date of acquisition of personalty~plus the name,address and relationship,if any,
of co-owners to the decedent.
That Schedule F attached hereto and made a part hereof sets forth fUlly and in detail all debts
and deductions claimed for and on behalf of this decedent's estate,including funeral expenses paid;
family exemption,where applicable;costs of administration of this estate;counsel fees and fudiciary's
commissions paid or to be paid;cost expended for burial trusts,tombstones or gravemarkers,and reli-
gious services,in consequence of the death of the decedent;debts and claims owing and Impaid at time of
death;taxes accrued.chargeable for period prior to decedent's death (except those allowed under Section
651 of the Inheritance and Estate Tax Act);together with a statement of collateral pledged'for obliga-
tions,if any.It is agreed that the fiduciary will present proof of said claimed obligations upon re-
quest,that if the amount actually paid in settlement of any fee,commission or debt is less than the
estimated amount claiming and allowed,that the same will be reported to the Register of Wills,and that
the amount of tax assessed can be reassessed in accordance therewith.
That the totals of the appropriate columns in Schedules "A","B","en,"E",and "F"as directed therein,
have been carried forward and properly registered in the Summary.
'M 71.....~-_.daYOf;.g~19---....
····N'6~~~w~t6n····C6'un·ty·;·,·,·,······,,·
,Pennsylvania
My Commission Expires March 12,1973
Subscribed and sworn to before me this 28th
.f.
....?~n,~..,..~P~.Et.!!!~g.t.§.:~, ,__.._..
(Street Number)
,~~.~.!:~.~.~.~.~?~.~E..!~.~.??..~.¥..~.Y~.~.~..~..
(City or Town and State)
l
NOTE:Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are
filled in with details or the word "None",and in case the assets include rare and unlisted securities,
securities of close or family corporations or an interest in any co-partnership or business,.that the
data and statements required under the paragraph above relating to Schedule "B"are attached.Also make
certain that column #1 in the "Summary"has been properly completed as above-directed.
·\..
RCc-1l4 (1-64)"
COMMON:WEALTH OF PENNSYLVANIA
.DEPARTMENT OF REVENUE
BUREAU OF COUNTY'COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "A"
REAL 'PROPERTY
Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece-
dent.Where property held as joint tenant or tenancy by entireties,report on Schedule "E".Property held by
the decedent as tenant in common with another or others,should be identified as to quantum of interest and
the estimated value should be that of the decedent's interest only.
The real property located In the Commonwe,alth of Pennsylvania should be
described by lot and block number,street and street number,together wi th
a general description of the property,with a reference to the record of the
conveyance by which the decedent took title;if a farm state number of a.
cres;also statement of mortgage encumbrances upon each parcel at death
of decedent.Taxes,assessments,accrued Interest on mortgages,etc.,are
to be listed on Schedule IIF"and must not be deductll,d'from this schedule.
(1 )
ASSESSED VALUE
FOR YEAR OF
DECEDENT'S
DEATH
(2)
ESTIMATED
MARKET VALUE
(3\
DEPARTMENT
VALUATION
CAUTION'
(Do not write
In this space)
~
3-story frame dwelling consisting of 14 room ,
and 2-story garage and barn situated ~n a
parcel of land contining 5 acres,mor~or ~
less.Deed Book ,page'?
Decedent owned an undivided one-third with
Virginia G.Dic~inson and Joh~S.,Dickinson.
(Built 25 years ago for about $55,000
basically rebuild 8 room house and added
5 new rooms)
Located on Highland Avenue in West Alexander
Pennsylvania.
Value of the whole property $30,000
1/3 reported in decedent's estate
Less Mortgage balance due First National
Bank and Trust Company,Washington,Pa.~~
$5,446.38 balance as of January 13,1971.
U!J-·/~~;yJ~~brl./~b~f p.~
30 I
-.5-f q {;.:5 0'
'1
0/
Insert this total opposite "real property",Schedule "A"in the X X X X X
"As Reported"column on the last page of this return.
-
·'.~,.'
RCC:'3$
COMMONWE:t\LTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "13"
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,etc.)
Intangible personal property,such as bonds,treasury certificates,cash on hand and in bank,
stocks,mortgages,notes,together wittl accrued interest or dividends,salaries or wages,insurance pay-
able to the estate or fiduciary in said capacity,partnership interests,interest in anyundistributed
estate of or income from any property held in trust under the will or agreement of another,even though
located outside of the State,at the time or death,should be listed in this schedule.
Item
No.
1.
2.
3.
4.
5.
6.
7.
8.
ITEM
List and describe tully
1970 Cadillac Convertible Coupe
H.J.Heinz Company -15 Shs.Common stock
Cert.PC034934 dated March 11,1969 -
Donald G.Dickinson,Box 35,Houston
H.J.Heinz Company -10 Shs.Common stock
Cert.N068295 dated August 1,1968 -
Donald G.Dickinson
H.J.Heinz Company - 5 Shs.Common stock
Cert.N067979 dated July 12,1968 -
Donald G.Dickinson
Merck &Co.,Inc.- 4 Shs.common stock
Cert.A054378 dated October 2,1968
Donald G.Dickinson
Promissory judgment note from Joseph Zeock
and Olga H.Zeock dated April 4,1952
3/17 Interest in William Zotis Mortgage
U.S.Treasury check,representing final
payment on GI Insurance policy written
on life of Maynard Deems
UNIT
VALUE
ESTIMATED
MARKET VALUE
~m3',
1'$'4,500.00
oK,1'/1.1"-554. 55
"If(,.;;n?",369 •70
/JfL;,m~,184.85
(flI(rn~·
2,333.90
DEPARTMENT VALUATION
(Do not write in
this space)
#4-500,00
f
55'-1.55"
Insert this total opposite "Personal Property",Schedule "B"in
the "As Reported"column on the last page of this return.
x x I ~19;558'24111/Sgl),q
D-f<rna-
'RCC-3b",
fmPlION'\'EALTH OF PENNSYLVANIA
TIUNSFER INHERITANCE TAX
~~SIDENT DECEDENT
'.
SCHEDULE "c"
TRA.NSFERS
(1)Did decedent,within two years of death,make any transfer of any material part of his estate,without
receiving a valuable and adequate consideration therefor?(Answer yes or no)_
(2)Did decedent,wi thin two years of death,.transfer property from himself to himself and another or
others (including a spouse)in joint ownership?(Answer yes or no)_
(3)If the answer to (1)or (2)above is in the affirmative state:
(a)Age of decedent at time of transfer _
(b)State of decedent's health at time of making the transfer.(Note 1).
(c)Cause of decedent's death.(Note 1).
(4)Did decedent,in his lifetime,make any transfer of property without receiving a valuable or adequate
consideration therefor which was to take effect in possession or enjoyment at or after his death?
(Answer yes or no)_
(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)__
(b)The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom?(Answer yes or no),
(6)If the answer to (5)(b)above is in the affirmative,state whether the right was reserved in decedent
alone or 0 thers --:-_
(7)Did decedent in his lifetime make a transfer,the consideration for which was transferee's promise to
pay income to or for the benefit of care of transferor?(Answer yes or no)__
(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 cOllld revert to decedent under terms
of transfer or by operation of law?(Answer yes or no)__
(9)If the answer to (8)above is in the affirmative,was the power to alter,amend,or revoke the inter-
est of the beneficiary reserved in the decedent alone or the decedent and others?
(Answer yes or no)__
NOTE 1:The answers to these questions should be supported by affidavit by the attending physician as
well as a copy of the death certificate.
NOTE 2:If answer to any of the above questions is yes,set forth below a description of the property
transferred,it's fair market value at date of death,dates of transfers and to whom transferred,with
relationship of transferees to decedent,if any.Submit copy of any trust deed or instrument,if trans-
fers are claimed to be non-taxable,also submit detailed statement of facts on which said claim is based.
NOTE 3:List applicable property below in manner in which provided in Schedules A,B,or E.
ITEM DESCRIPTION
None.
MARKET VALUE
(Estimated)
DEPT.VALUATION
(Dept.Only)
Insert this total opposite "Transfers",Schedule "C"in the
"As Reported"column on the last page of this return.
r ..
RCC-38-
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
INSTRUCTIONS: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 tmder 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 o.f Property,Date of Acquisition,Name I unit
Address and Relationship of Co-Owners,and Place Value
of Record of Instrument,where Real Estate.!
1.First National Bank &Trust Co.
Washington,Pa.-West Alexander
Savings Account in Donald G.
Dickinson and Virginia G.Dickinso~
opened in October,1970
percentage
Share
Pu 1ft
1/2'
Estate
Valuation
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
Property Interest
2.Mellon National Bank &Trust Co.
Saving$Account 185-16-6293 01
Pittsburgh,Penna.-Jt.account ~
Donald G.Dickinson and Virginia
G.Dickinson opened in 1967
1/2 of (#(:1.'
525.08 2~L
3.Mellon National Bank &Trust Co.
Joint checking account -Don G.
Dickinson and Virginia G.
Dickinson at Washington Plaza
Office-opened prior to two yrs.
1/2 of
328.89
Insert this total opposite "Jointly Owned Property",Schedule "E""~
in the "As Reported"column on the last page of this return.1,890(,55 ........__----'-"1!'9:?/56·
tH<m:r.
SCHEDULE "E"
JOINTLY OWNED PROPERTY
RCt-3S,
C()M\lu~Wl\;\LTll \.IF l'ENNSYLVANIA
Tl\c\t,~rEl\nllF1UTANCE TAX
nSTH.rCTIOXs:This schectule must disclose all property,real and personal,ownerl by the r1eced'mt Jointly
wi th anntheror others,including intangibles,standing in the name of the decedent and others.List
real estate first,us entireties,or joint tenants,,giving brief description,as indicated lIDder Schedule
"A",plus the date and place of record of instrwnent effecting vestiture,but do not include entireties
or out of st,\te real estate vulue in estate valuation column.Personal property should be listed as in
Schedule "B",plus rlate of acquisition,and the name,address and relationship (if any)of co-owners to
the llcce..lent.
Description of Property,Date of Acquisition,Namel Unit percentage Estate
Address and Relationship of Co-Owners,and Place Value Share Valuation
of Recorrl of Instrument,where Real Estate.,
~;,y ,
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
Property Interest
(',.":'~,',
f,
('
Lot No.7 in Donegal Township,
Washington County,Pennsylvania,',j
having erected thereon a three-story ,'I 'e./l-(,i.~
frame house,in joint names of'"/1'\'O,lh1
j ,
Don G.Dickinson,Virginia G.Dickinsc n ,~'" "?1 $""
'and John S.Di~inson.,D.B.684,p554 o-t'~.,.,'",
Assessed valuaf 'on $2,525.00.Estate ,"'rIO,'C)&O
valuation $15,00 ',...1/3 there~4,'~'Jo~I~9iI '~,/~.'~-:'~'.v
l)1lo1'ht'll.@'~ISlllo .;:p(f)/1(l (fIC?,
Five aC8:res situate inWestRAlexander
Washington County,Pennsylvania,
having erected thereon a one-story
frame house and buildings,in joint
names of Don G.Dickinson and Vitgin a
G.Dickinson,his mother.D.B.,794,
page 342.Assessedvaluation.$2,720.(O'
Estate valuation$l:--5,Q.&e ...,1/2 therec fIt/;A~"v,'
Less mortgage balance due First i
National Bank &Trust Co.,Washingto ,
Pa.$5)446.38 balance as of
January '13~1~71.
11/~~tlluel~~~~/t~--ie-£~f?loLm oil /h~
.J,/~~J 1J30,()t1l,(1~~t7'~'-'#Q'Jl~~~e5~~/~dIJO-
~~k~~
9~f fkt:-,1/'
,.."'
,)
Insert this total opposito "Jointly Owned Pr,operty",Schedulo "E"
in tho "As Reported"column on tho last pago of this return.
•
,---r
,.
"'...
Rete-'3?(12-63)
COMMONWEALTH OF PENNSYyLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "D"
BENEFICIARIES
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
Virginia Gibson Dickinson Mother Yes Entire estate
(
h
Deponent further says that all the above-named beneficiaries are living at this time except below:
NAME DATE OF DEATH RESIDENCE
OF THE
Deceased
ESTATE OF
~IATIER OF THE APPRAISEMENT
,;:
\
"'--~:.
"'--
...,'"'d ~
....Cl>Cl>\lj ....\lj
==''"-'"0.....==''"t:lCl>\lj ........- 0'"'0'"t:l ell.........g ~
~
~o
1-"::srt1-''<:
o;e:
t:1
CDp..
~o'"0I'DIiiT"<:
(Executor-Administrator
must complete "As
Reported"column #1.)
~'"'"...,
~\lj
C"~
trj
'"S'...ell
Year .
DO THE
!No.
DONALD GIBSON DICKINSON
Will
Administration
Late of Donegal Twp •...··.··.·
Commonwealth of Pennsylvania
en I I .'.c:::::::~>.......~00---0<n W W W;:r ?"?"?"
k c)t::3 >~::::;:---
"*~"*"*"*"*
'0.»:l-'::&--"i·-I~w !'--N::1;0)c.it..........:::"":!is ~:[01;r ~_,Ul '>DC::>. .CJl."':l-o 1-'0:0:00·(:0-•Ii..:ip c ...,
N mo:O:!'V'c it
'l'V 900:Oil:::>.i:.,-=:
r [~.._~..........
"V
_::J
----0
::=J:
y..)
0 .....r~
;;eo~-n ...:,J •o ::-~-
I
IJlol><n
···Washington···
'"*.....'.~_....,-...J.z
REPORT iAND APPRAISAL*
(J}<.."')~.:.:::!:::r::--(I'''~
-t•.r:·("!o ~-
.-::--.J '.........
.~;"t rf1 •"
County of
"*"*"*"*"*"*
;:..-
;r.
t:l~~~t-o...~2.::s~c..
,J
l .
.,
,...
Aegister of Will.,Ag.~t
'H'SUM o:'OUC'''''.A"j131:Q~.•
~Z l?l/RUSSELL MARINJ)''/......................-
~l~~
Donegal Township
~~?-7('~.3 /
STATEMENT..OF'DEBTS
AND DEDUCTIONS
ESTATE OF _D_O_n_a_l_d_G_i_b_s_o_n _
AND AGENT OF THE COMMONWiALTH
,.
'OFFICE OF THE
REGISTER OF WILLS
Washington01'COUNTY
Form AC C·IO
DATE OF FILING APPRAISEMENT DAT5:OF DEATH __=D~e=c_=e;.;;;m;,;;;b::;.,e=r---..:4::...!..,-=1:..::9-:7:...0~_
DATE NO.OF NAME OF PAYEE REMARKS AMOUNTVOUCH""
Farrell Funeral Home Funeral and Burial Expense 1,874 00
West Alexander Cemetery Ass .Opening Grave 85 00
John Emmett Gibson Reimbursement for casket 20 00
b.J..anKet:
Kurtz Monument Cutting date on qrave stone 21 25
P;+-tshurah Press Death Notice
Washinqton Observer Death Notice
West Alexander Fire Dept.Ambulance 15 00
'Rt=>CY;c::.f-t=>,..nf'~rJ;11 S Prohate Will 21 50
Guv Roqers Services in re witness to 25 00
will
n -'A"'•c;..........oc.f-"d-o 1 Ll I() ()-=
Washington County Reports Advertising estate 14 00
@r.eenlee,Richman,Derrico Administratrive Expense 50 00
&Posa
Greenlee,Richman,Der:rico Attorney's fee 1,500 00
a..t"U::;d.
11 0'29 '}s-
-
DAY
I,
SWORN AND SUBSCRIBEDJIEFORE ME tHIS 28th
~="":::-h---M,a,;,z~;,-....,......:.-.'~
-Washington County
Pennsylvania
My Cornmission,Expires March 12,1973
COMMONWEALTH OF PENNSYL.VANIA }
COUNTY OF Washington so:
John Emmett Gibson---------...:::....::::.::.:::.:.:.....=::.:=::.::..:::..::-=:..=::...=.=.:.::...-HEREBY CERTIFY,THAT.TO THE BEaT OF
MY KNOWL!DGE AND BEI.IEF,TH!FOREGOING ISA JUST AND TRU E STATEMENT OF DEBTS,FUNERAl.EXPENSES AND EXPENSES OF
ADMINISTRATION SUBMITTED TO THE ESTATE OF Dona 1d Gj bson OJ ckinson DECEASED,.AS D DUCTJONSi FOR
INHERITANCE TAX PURPOSES.
~-~--
...",
-....;1_J
:E ;-J ...,--....-.
;>fTI ;D -~,...,........."""c::-"'",(p G)en ~::r::(n en rtlz-l -r-n ,~.j
-:J~)rn r""co ;c'--"'"i-~;c t"t~..1
("J 0 .~"'OZ-1'1 --;.....-...':::>....,0 ,'"
I ...,!:.-
-0 r 0 (JJJ:>{j-'r".1
.'\\..'-
........"""
"
RCC-81 (6-71)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
NOTICE OF FILING OF APPRAISEMENT
JOHN EMMETT GIBSON
(Executor~
IN YOUR REPLY PLEASE
REFER TO
Inheritance Tax Division
38-131-8
.j
In Re:Estate of __D_O_N_AL_D_G_I_BS_O_N_DI_C_K_I_NS_O_N _
WASHINGTON Coun ty - FileNo.---:.6:::..3---..:7:..,::1=---:::..3..:....9 _
Dear Mr.Gibson,
You are hereby noti fi ed that the o:>!.:r!:...:J.::l"g:>::i!:n~a==l=--_
appraisement in the estate of DONALD GIBSON DISKINSON
has been fi led in the office of the Register of Wi lis of_-lWl:LlAi.>.Su.Hl..ln..LllguGT.L.!O>JjN~_
County on December 22 ,19--7.:L,Said appraisement reflects the following
valuations:
Real Estate _
Persona I P roperty_--*lo..L9-,-,,"55~S~.!.!::2::!:l4,--_
Transfers _
JointIy Owned ""'1-"!-6".."S",..9L!::2<..!!,;.L5.L-5 _
Total 36,450 .79
As to such tax that is paid within three months from date of death,a five (5%)
percent discount is allowable.As to any tax that remains unpaid after nine (9)months
(fifteen months when death occurred from December 22,1965 to June 16,1971,inclusive;
and twelve months when death occurred prior to December 22,1965)from date of death,
interest at the rate of six (6%)percent per annum is charged.
Any party in interest who is aggrieved by an appraisement may appeal therefrom
as provided by law.
Date __D_e_c_e_mb_e_r_2_2L..,_1..:-97..:-1 _
DATE OF DEATH:December 4,1970
Note:This is not a bill.
Signed MA_D_EL_INE__F_INNEY _
TitIe APPRAISER I
I.
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of DICKINSON
(Last Name)
00NALD
(First Name)
G.
(Initial)
DATE OF DEATH ]2-4-70 FILE NO.63-71-39
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of__W~A::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".
~~'"
INHERITANCE TAX A~.December 22,1971Dated:----------''----'-''----
REPORT OF THE REGISTER OF WILLS
L
----J--~~q~L+~~~~:=.:Dated:Q-EC 27 lW-1 RUSSELL MARINO
I,the undersigned duly elected Register of Wills in and for WASHINGTON 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",w rea lesser amount represents the sum
allowed as a deduction.
VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED
$$$-------+--
INVENTORY \
Real Property (Schedule A)\-._.
Personal Property (Schedule B)
Transfers (Schedule C)
Joint -Held Property (Schedule E)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
Valuation of life estates or
FOR USE OF REGISTER ONLY
Tax on'$-------::--:-----f--~
Tax on $12.811 Ol,~
Tax on $5%
T~oo$lK
Tax on $15%
~~ptioos *
Total Estate --1-__
TOTAL TAX
COMPUTATION OF TAX
$-------,----f__-
$......l+q.,L.I.LI.hRl..-.4llh~h_
$---------f--
$-------+--
$---------1--
$----l.__
(*)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 :::::::::::::1==
BALANCE OF INHERITANCE TAX DUE $t=
Add interest at rate of 6%from_____to $------
AMOUNT OF ESTATE TAX ASSESSED $------:~I-
Estate tax paid $---Jl-
BALANCE DUE $1_
Add interest at rate of 6%from t=
------Ito-~---$---------l
TOTAL TAX BALANCE $--------I
PAID $....1
FOR USE OF REGISTER ONLY ADjUSTMENTS
NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason,
same should be noted below,with short explanation.
Will (...No.AdminIstration
IN THE
Year .
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
.DONALD GIBSON DICKINSON .
Deceased
Late of ..IPNEG.A.L.TvJP.
County of .WASHINGTON
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
..::r
=J~..
,~
~
~
~
}"onn ,R.CC-2
,..f i
l>EP,ARTM~~T'OF REVENUE..-'
BUREAU OF COUNTY COLLECTIONS
HARRISBURG,PENNA.17 127
COMMONWEA'LTH 0'PENNSYLVANIA
RESIDENT ,I~HERITANCE TAX
APPRAISEMENT
DA'l\E D.~:G.~mb.e..r .2.2."1.971..
COUNTY WAs.l1INGTON .,,,,",.
FILE NO 63~71!!!!3.9 .
Whereas,DONft.LIJ..Gll3S0N···DICKINS.QN late of D.Q,NEGAL T..WP .
in the County of Jv.@.H.~NG:TON Commonwealth of Pennsylvania,having died on
the fo.ur.th day of P.e..C§IDb..e.r......................................19 7.0.,seized and possessed of an estate
subject to Inheritanc~f the Co~monwealth of Pennsylvania;
Therefore,I,V~~,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 allannuities and life estates growing out of said estate,hereby file the following appraisement:
In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for Ufe or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest.
Unit AppraisementDescriptionofAssetValuesMadeforInheritance
Tax Purposes
$
PERSONAL:
SEE COPY OF SCHEDULE 'IBII ATTACHED TO APPRAISE/vJENT 19§558 24
JT.HELD:,
SEE COpy OF SCHEDULE "Ell ATTACHED TO APPRAISEMENT 161892~j .5:...
'---'---
totaJ.3k~?2L ?~~
..
\
""
Having been duly sworn according to law,I do hereby certify that the above appraisement is made in con-
formity with law on this day of :::..:..:~~~g :..:~:::::.:.::~~.
~y ~~.~~:.A~~r~i8er··········~··(N~;;;b~~·..~d..·St~··~~···············..··
............................................................~,Penna.
(Post Offi"e)
~!
H......WASHINGTON County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
DONALD··GIBSON-··DICKINS0N···························Deceased.
Late of
DQN:EG:AI,..TIv.P..!!.......
Date of Death,g~4.~.7.Q .
Appraisemel!t Docket Vol.,H.HH H.,J.8H.H :H .
Page,H 131~.8 H..HH No 63:~~~7l·~~a.9 .
Filed in Register's 0 fJicelH ..P..~GHL.~4H J 9 71
Amount of tax due,$H .
DEPARTMENT OF REVENUE
Received,
Examined and Approved,..HH H ..
Wrote abo.ut Appra.isement,H •..•
Appeal f1'om Appraisement,H ••..
Entered and charged,H H :..•..
•j'
-""'<"':
...
.'
"..,
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Rcc-al (6-73)
COMMONWEAI.JHLOf PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
NOTICE OF FILING or APPRAISEMENT
Virginia G.Dickinson
{Executor or Administrator}
IN YOUR REPLY PLEASE
REFER TO
Inheritance Tax Division
J
In Re:Estate of _D_o_nal_d_G_._D_J._·c_k_i_n_60_n_{_Es_t_a_te_In_s_o_1v_e_n_t_)_
----!Wi~a~s~hi~·n::J::g~t~o~n County -File No.cd53=?7-J J'T~
6:)-7 1 ~37
Dear Ms.Dickinson:
You are hereby notified that the 'Iii i g illat::SU f P t 1£11/1 £/,I./T/-I L
appraisement in the estate of Donald G.Dickinson
has been filed in the office of the Register of Wills of_-,W"""as~hi",,,,'ng~t!!-"o~n~_
County on Jan.16,,19 78,Said appraisement reflects the following
valuations:
Real Estate ..:....5_00_.00 _
Personal Property _
Transfers _
Jointly Owned _
Total ~5p,00~.=00~--_
As to such tax that is paid within three months from date of death,a five (5%)
percent discount is allowable.As to any tax that remains unpaid after nine (9)months
(fifteen months when death occurred from December 22,1965 to June 16,1971,inclusive;
and twelve months when death occurred prior to December 22,1965)from date of death,
interest at the rate of six (6%)percent per annum is charged.
Any party in interest who is aggrieved by this notice may object thereto within
sixty days after receipt of said notice as prOVided~bYSect"n 1001 of the Inheritance and
Estate Tax Act of 1961,72 P.S.2485-1001,P.L.37.~
Jan.16,1978 //).r---
Date Si gned --,¥-----r,~~;e:.'-=:.....---------
D.O.D.Dec.4,1970 Title &.vF Z~
Note:This is not a bill.
Inberitan~eTa~Division
i!eyette COWlt,1 CoUl'theUseUn1cntown,Penna.15401
f-
,-
••
•
'..
CpMMONWEALTH OF PENNSYLVANI~
OEPAR~MENT 0F REVENUE
INHERITANCe:TAX DIVISION
244 WASHINGTON TRUl;T B\lILqING
WASHINGTON.PENNSYLVANIA
Dee&'Matlant,
Kln41y g1V~us v811.\1$$laS.of Dec~t'4,19"/0 011 the enclose(l
Re~l Eetat.e.
T,his tEquest.,i.,S 1,XI .'Pl1~et,e.K,1ft<Jlt Plac,$,'/0,'VValUeQftthe,copyan4 re~um it to us and keep the ociginal fot rour file.
l!iP:tC
Jo/r.t-J A I Bi GAh etc--l--3 INT :::
/7 /5 or My
No-Fe S 6 'd '.)..'0
'1)\2:,j'1..g ~-lC '3 L
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t".'t'.
Department
Valuation
CAUTION
(Do not wrUe
In this space)
Estimated
Morket
Value
(Address)
$500.00
of West Alexand~r,Pa.
INHERITANCE TAX RETURN
FOR INSOt.YENT~ESTATES ONLY
."•.Ii.~OF RESIDENT DECEDENTS COUNTY OF _
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~;(:!,,~:,.1i"·RC Col 08 (2-04)"~/1l",foT,'~i1~\~~·t}'~;!COMMONWEALTHOF !'I.:Nl'l)n.vAN1A
~'(,~<i-"-"bEPARTMEtolT OF REVENUE
;,'.j,:"BUREAU OF COUNTY COLLECTIONS
:',~\',';TRANSFER INHERITANCE TAX DIVISION~':.~:.,".,-
\1"."':""-----~~---------......----------------'------------------1.".;;,..·,;:Thls return'r;nust be completed In detail ond flied In duplicate,with the Register of WIlls In the County where the decedent resided within one
...:'year after dote of death,unless on extension Is granted by the Secretary of Revenue,
:>r;{:-Will $"'U'P p.L.IE:;1.....'6:NT PF ,L , .
"~':AdlJln.'No.19 I,VJ.rgJ.nJ.a G.Dickinson
,'i .''.'1,.'<1 •._:...,\_?r,.(Name),j,,;"MI,SC.O J I ..:::.1 .heir
::",.:,being duly sworn according to law,deposes and sayt that he is the ~::__-_:_;-_:__---_,_---------I
:~",,-":,"West ('klCet~'b:~~t:e'«aShingtonCounty'~..of the estate of DONALD G.·'DICKINSON late of ---;=---=--~--::----:--:--------..:e.....-I)l ~t::\~¥;~',;,>.',.',(City,Borough.or Township)Pa.
,):~-'t':1:,>,~e.ceased,and that the whole of the estafe of SQid decedent,who died on December 4,1970
:;{~;~/:'~'.''''.,(Date)
,i "":;':':,corisisted olthe assets listed,below and that allowable debts and deductions exceeded the fair ma~ket value of the assets and
',I .:'~:"!::':<''.1 -',..t,,'
,J,-,noPennsylva~ia Transfer Inheritance Tax is due.
,1 ':~'~:';~:'.:..'........~.....,..~'~:...t....·..·~
,,,'::'Sworn a11.(rsl,/bi'c7i~d--be{oremej';,,,,,,;/,',l~'''''t..~.:::-;.("..'-'.77"I"'~>~::',,,,',,:-J~Wl·,":.:..'.'~"'-.r ,~~e9 •.,-'.the'··If'';'<fay ot-dJr::;;,1
,.',:,','~'tf7.c.ffA1/j/.0!Jld.it
~My C~eXInr~:S:'~~-
",. T '/.fA'.......~,....."-..",:,ype/7T SS.&.l:'Ji'"-,,"J''.";:';..:~-;:",:Real ~,ta.l'fJ.I Pe(S!-'.~,~.ASSETS;,,<~"~PrOpert1i~/Si6)ty...""....(Attach additio.;;r-sheets If necessary),~k:;:l':5,Held Prop.'<Qf'··c ,'.'••-:;~$~~~"~~',,:'TranSfers""-'~'••••••Description of Asset
,f:"Real est,ate An undivided one-third (1/3)interest in
1",',""a tract of land situate in Wharton
jJ;t::,:};;",::r ""Township,Fayette County,Pennsylvania,
:1,...containing 3.48 acres,having an assessed
;~'valuation for real estate tax purposes of
)':$100.00 ~for description see deed of
GraceL.Tuttle,widow to C.W.Dickinson,
.dated July 19,1937,recorded in Fayette
County,.Pa'.,",in Deed Book Volume 585,
page 121.
~:.
,.,,~
Amount Approved
by Regl ster
Amount
Cloimed
.DEBTS AND DEDUCTIONS
Nature of ClaimNameofPayeei,
J ',,'r -I
.;,•'."'.~.,t'_~_
',",;':,',.'r',..~
i,:;'TOTALS $500.00 SOO «10
....-,REPORT OF INHERITANCE TAX APPRAISER /,'d
j',I,the undersigned duly appointeCllnheritance Tax Appraiser in and for the above ounty 0 respectfully ~ep.rt that ~Ii)e
!" "appraised the real and personal property as reported in the foregoing schedul at t v ues ~forth ppos te each!t 'rrr "
;,the last col~mn to the r~ht.",',',"1~'Z ~V'-~.IJ/ti,IUC
a . /,-13·'71 "In erltonce Tax raiser
$1000.00
Bre Fun.Home Fune
!VirginiaG.Dickinson mother."~"
:Bi-1-1.....-----------I4llLilL.....uJL--,
family exemption
,'.
~!',~...',","
:'..
j '~\..,~',,),.'TOTALS
','',I
.i :;REPORT OF THE REGISTER OF WILLS1::.::,'I,the undersigned duly elected Register of Wills in and for the above County,do respectfully report that I have allowed
-i',':,deductions in the amounts'set forth in the above schedule as claimed,except whe e I have set forth greater or lesser amount>',.:in the last column .to the right,which greater or ,lesser amount represents the su allowed as a t·on.
•;',,:j ..'',i;."Date of Approval:-'-!_~-L.!.t-f-_~-'2~Y"-_
~~t~k';.,~¥,i:!i i'll'".'
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RCC·711 (7-nl
TO:Inheritance Tax Division
COMMONWEAlTH OF PENNSYLVANtA
.UEPARTMENT OF REVENUE
BUREAU 'OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
FILE NUMBER CANCELLATION
•
DECEDENT'S NAME &h?d..-Y-!/J~~~.
DATE OF DEATH _~/.;;.;t52_-.-.;;."/_--,/;...;:'Y_C._~_O _
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File Number ~3-?'?.,.(~was assigned to the
above decedent and should be cancellod ~cause:
o
o
It has now been dotonninod that tho decedont legally resided in the
State of and (did/did not)own Real
Estato having a situs in PGftnsylvania.
Fila Number d,3 -Z(-S Z was also assigned to the
above decedent.'
The decedent was a resident of _
County and the estate will bo administored through that county under
file number _
Documonts were processed and submitted to Harrisburg under the
number we are requesting be cancelled,as follows:
~t "..,
'~1,..",
I,I
.'
All Inheritance Tax documents will be held for proper diposition pending
receipt of notification from the Inheritance Tax Division.
--__1_*--
l[.rPennsylvania
(State)
(Date of death)
December 4,1970,on
Washington
(County)
(Name of Decedent)
(Street and Number)
who was late of ~___'D=_o=n=eg£.l Township
(Post Office)
TO THE PENNSYLVANIA.DEPARTMENT OF REVENUE:"
Application is hereby made for c Ol1sent'to the transfer of the following securities of a Pennsylvania
Corporation or a National Banking Association located in Pennsylvania:
(0)30 (b)H.J.Heinz Company (c)Common Stock
(NOTE:In describing securities enter in (a),ab ore,either the number of shares of stock or the face amou'nt of
registered bonds,in (b),the name of the issuing company and in (c)the class of stock or the stated interest r·ate
and maturity date of reqistered bonds.).5 Shs.July 12,1968 '
ISSUED mt~;~:~~~~h 1 il~;~~6lgJving a TOTAL'MARKET VALUE OF $_1-.'-,_1_0_9_.1_0 _
(Date)""
as of the date of death of the decedent,Donald Gibson Dickinson
RCC-77.(6-67)'.I APPLICATION FOR AND CONSENT l,i
COMMONWEALTH OF PENNSYLVANIA 01.TO TRANSFER SECURITIES .'.j'.t !DEPARTMENT OF Rf:¥1NUE .1
BUREAU OF COUNTY coU:eCTlONS I REGISTERED IN THE NAME t
~.~~.p-07'L O_F_A_RE_S_ID_E_NT_D_E_C_ED_E_N_T_--'-~;
APPLICATION DATE 'November 1,1972 ~I~
.!:.!
I
The securities are registered as follows:__D_o_n~a_l_d_G_._D_l_·c_k_i_n_s_o_n _
(Name or names in which certificates are registered)
XA~~~~~~~~~~John Emmett Gibson
'EXECUTOR)(Name)
West Alexander,Pennsylvania
(Address),• .
NAME OF APPLICANT Greenlee,Richman"DerrlCO &Posa
325~hington Trust Building
,'.COUNTY FILE NUMBER t3-71....39 ADDRESS OF APPLlCAN~ashing.on,Pennsy ania
.':IBUREAU FILE NUMBER ('J-71"'3:';'SIGNATURE OF APPLlCANT~~'.:....,.f~lM~UL;·-L1_'-l-:.':!..f..-L.~~~.--
NOTICE:IF YOU FAIL TO PROPERLY FILL IN ANY PORTION OF THIS APPLICA N,IT WILL NOT BE
CONSIDERED COMPLETE AND WILL BE RETURNED TO YOU FOR COMPLETION.'
.COMMONWEALTH OF PENNSYLVANIA -DEPARTMENTOF REVENUE
CONSENT TO TRANSFER SECURITIES
DATE:'0 11 .1-72
I hereby consent to the transfer of the above securities now registered ~n the name of the aforesaid
Decedent and waive the filing of a certificdte certifying to the payment of the transfer inheritance tax to wh'ich
the property of said Decedent ismade 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,os amended.This is also in accor.dance with the provisions
\
\
,\()f the Act of April 9,1929,P.L.343.
r
This Consent to Transfer the herein described property operates only in reference to the estate of the
.'.
above-named Decedent.
/
Signed for the Secretary of RevenueB~--Jt2£-~LJ.,~'~
•(Signature)
PelB1;ar ~LttS~"'.'~jOU
(Title)(County)
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lJu tbr (@rpl1uus~<tlourt of lIusl1iugtou <tlouuty
IN THE MATTER OF THE AUDIT OF ACCOUNT
In re Estate oL:P.tc.'k;lU~QU,...;QQ!}.~J:g..S!.tl?~Q.~No..~~~1.~::.~~,_Jl?"!'~'!'E ..Term,19 ?~,AA
John..Emme:t.t...Bib.s.o.n,.._Exr.._Greenlee Ri.Qhro~n D.e.rr.ic.Q."~fQ.e.Q._,_.Att.Y.~.,,_.
•A Hieel"it
Date of death.!?~~!t...:1:,_.J~1Q..Date of filing I~vento¥ry Appraisement ~.;y:.~.~.~~~.?~.
Assessment
TO THE AUDITING JUDGE:
Enter my appearance for Personal Property Tax Due Washington County,viz:
IT E M
o
Valuation
)972
Mortgag6ft William Zotis 3/17 interest 11250.00
--
Year Inventory Assessment Valuation 12%Assessment Tax at 10%Collection 6%Interest Total ClaimAppraisementReturnedPenalty4MillsPenalty5%Disc.
19 72 11250 ~11250 ----_.-Mi ,00 -e ____2 ,2!i 4.2 .7!i
19
19 Ii
19 J P,t
19 ~~j/tl;
19
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-~,,,..'
Please make check payable to Washington County Personal Property Dept._~TOTAL CLAIM 42,;76
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.
..l6th day oL..Marc.h......................19 72 .A.V.CAPANO,Solicitor
.y
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~~(O
No9.9.~JJ:~~~L_,.;I,~t..Q,tr.....Term,19...7.?.__._,AA
In r¢Audit of Account in Estate of
....,..p.~.9.~im>,R~~:.J?~:m~Jg ..gJ:!~~.Q.IA _.
/-
AUDIT
Jrarripr for Appraranrr
FOR
WASHINGTON COUNTY
PERSONAL PROPERTY TAX
A.V.CAPANO,
Solicitor
~9
"
~..CIIII
to be recorded in the Recorder's Office of
Washington County,Washington,Po.
Olga O.Woodward
Recorder of Deeds
Date:_.----'..~5'_~:--=.,;l___.11_--1~3~-197-
N2 12557
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Bfi!Type of instrument .
~Instrument number .
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!Miscellaneous .
'Z-$:0Recordingfee,$,__-#_,-=---",_~:...-_,
~!State Stamps $,_
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..,19 7.9.....1 teetate le."ina;•hit 1I'ill,copy of .,hieh 11 h.r.to attdchcd.}
(Year)L'~~1OJtlK(lIay)
.,I,,:""·,f.,I~,~»,lf't....,"....\i '}
COM~~:~~::T~FP::~~~~ANI:;-l_~.--"
BUREAU OF COUNTY COLLECTIONS
COl'\1'\OF
(-/I,.(.l
.}u:
.11as.hing:t.on................'..
...~J.ohn ..Emme.tt Gibs.on.........".
01 ihe eGinie 01 aM nbon-nnmed decedent belne duly sworn,~s
n~~ADnanSS OF BANK OR OTHER INSTITUTION T81 S SAFE DEPOSIT BOX RENTED aILATI~SHIP OF JOinT
In t:ll(b DXnDaIfT RINTED A SAFE DEPOSIT BOX IN NAHE OR NAHES OF HOLD>tnS TO D~
"
..._--None----
...
-'
IN TIm MATTER OF THE ESTATE OF l
ld .b D'k'AFFIDAVIT OFDonaG~son 1C ~nson \.'.._........................•EXECUTOR
(8tate full name of decedent)J
.~~.dDcmegal Tt1.p.•~W.ashing.ton CoaDtJ
~&dJ«I ........_....~~~~~.~....~..,...
(Month)
.Foro aC-33
~t Sc~~du',A attachod hereto and made part hereof sets forth tullv and in ~otal1 all tbo
l"OOl pJ'OP01'tr In tho Co=onweal th ot Pennsylvania of which decedent died haviD8 an intereot thor-oin."It
oleo Goto tOl'th tho cortgcse enc10brances upon each parcel of real property at the date of death,givtna
Uae C8uilt cttll clue at death,nl1lDe of'lDOrtgagee,date,rate of interest,and book and pago ot roO«)P4
a.1xl~.t..It aloo oets f'orth in the colUlUls provided therefore the aGSes,,~d valuation of each or COlQ
'f (X~o,·'tho ot?,Ucated carket value thereof as of date of death of decedent.-...:
.~.<1 'V,\Thet Schtfdu'iI 8 attached hereto and made part hereof sets forth tully and in detAil aUportG:'.cn..
i~i<c P~i-'tiy~ver'UtuAted ovned by the decedent at the time of death;all c:oneys lef't by tho d.o~tj"tA (\~{-:'":;,.~of death,whether in decedent's illCllediate possession,standing to decedent'IJ crodtt.In 'b~
'If..',~t\~).\'Clt,GoylngtJ banks,trust companies,or other institutions,whether individually,or 1n truot ~:
·1bt:t"v~:;t'OI'Cea01'porGono giving also separately.the accrued interest thereon,if any,dom to·tbo l~t.
I~.,l.t~'t}i4aY prior to dec04ont'll death in the case or savings banks,and to the dQto of docOlbrtt'o c:oo
!'-t:~)nt~"r?"~40es;all bonda,postal savings,treasury certificates or notes and other evidence or ~"
~.\lS~~'o~~o United Statos to the decedent;all obligations,whether by otQtute o.,agr~~I~tr
.c..'1Cfb~~;co ·tax troa,of the United ·Stattls,or any state,or political subdlvl0iob thereOf,0'P'of]
J..~.4 Po t e of 8th'Ii wea n a a el ewe 811vorwnro.olo-
Yhat the contento of odd safe deposit box or boxes are itelldzed under Schedules ot th"O
POWl'n,~lth the exception ot the follOWing,for the reasons hereinafter set forth:
IHPOM'ANT:This r'lt"rll must be completed in detail lind filed 1n duplicate,with will attached,with the
Register of Wills of thp County whpre decedent.resided:Return 1s due within 'one year after
date of death,unless an extf'lIs1on is granted hy the Secretary of Revenue.(Section 703 of
the Inheritance and Estate Tax Act of 1961.)
Nce:t and eddr of attorney or}GaylordW•Greenlee..otho~outhoriud ~op~..ontative to'i~'(Greenlee,Richman,Derrico &Posa:::;Od~l1 eorrupondence Ihould be:';·.325 Washincjton'r'rust BuIldIng
Executor WashingtoIl,Peppsy+vania..That 88 such ~~_._~aeponent IS famlhar WIth the affaIrs of saId estate and the property eon-
(lU."",tor-Admi"ir;l.l'llwrl
stitutintJ the assets thereof and their fair market value.
Thot at the time of death there was no safe deposit box registered in decedent's individual name,or jolatly
with,(W os oaent or deputy of another,or in decedent's individual name,with right of access by another as agent
or depu~,with the exception of the following:-.
i
Reu I pru pt 't
dent.Where property hp.ld as IOlnl tt.nr.'-t or te;-'VIC)';,>.r··
the decedent as tenant in common with another or others,s;,oulci :)8 Identlite'J ':1',)I..!l~·,,1
the estimated value should be that of the decedent's Int2r,~st oniy.
The real property located In the Commonwealth of Penr;~y:v~;,;(:-,-n-~':;';;J:--j'-",","'-------
described by lot and block number,street and street "1,.~;b,,,tog...·,-,•",~
a general description of the property,With a relereree t<>tht'rcCo'.,t·I JI.~',i"',F'J VALUE
conveyance by which the decedent took title;If 0 fU"1l .tate "",.,be'-,')'I'FOR YEAR OF f'STIMA TED
cres;also statement of mortgage encumbrances upon each parcel at d""th l'ECEOENT'S I,\AR~',T Vf-,.U[
of decedent.Taxes,assessments,accrued I"terest on mortgage~,etc.,are \"ATH
to be listed on Schedule "F"and must not be deductlld from thj~schedule.L.,
(3)
DEPARTMEN:
VALUA TION
CAUTION
(Do "ot writ.
in this space)
I
.,
,"
3-story frame dwellinq co~sisting ,f 14 ronm
and 2-story garage1.ilJ barn ~J.tuated ~)Jl ".
parcel of land contining 5 acres,mor~or ,,/
less.Deed Book ,page
owned an undivided one-third with
G.Dic~inson and Joh~S ..Dickinson.
Value of the whole property $30,000
1/3 reported in decedent's estate
7,~.-1::..i "?tl'l.~IO.ClOO.O
I
~..'"
:,,
Avenue in West Alexander
r-,/.....:.
Less Mortgage balance due First National
Bank and Trust Company,Washington,Pa.
$5,446.38 balance as of January 13,1971.
Cit},;~~~~~L,rJ./.~b!>'f ~f!T
{J 6Soo !!'~~
~~~f.,1J76lJ
;tb ~S q;::;-_;"0
~t~~Ctf~
.ku~.
Decedent
Virginiar-
/(Built 25 years ago for about $55,000 .~aSi:allY rebuild 8 room hous~ded5newrooms)------
'.....:..-"---":'"----
Located on Highland
Pennsylvania.
,1.!
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l.().'\\ILI\\';;'~\:".:"','...\\:--:'::.,",\:,\
;:~.\:\~:-:.::\1\:::'",:..\.....':\\
•I~ST:\~\"T:\..)~~:'!";li~....,'.,\,llu1_\i:lnS t di~~lo~t~nIl 1)rOjl,lr"ty,t"f~(d lu~d p·.~rh(jn.\l,llwrlPd hy fh~dp(:edf'nl Jointly
\ll'it~l ~H'\)th\\r'~);"\\\:.l':':--;,incl\l\~ill/,:tnthnt~i~)lt~St stli.lidtn,..:ill..tilf'fl/j If'of the dt:!c('df~nt find othp.rs.List
rl'al ",st"t,~(irst.(,S .'I1I.:'r.'t1'.':',or Jo;nL U!f\I,nt':i,h!VjloK lJrl··f ""/,"rlptlon,11.',IntH Cit U!(!unrl"r Schedule
"A",plus tlle .i:,te allot plllC:\},)1'n'c,ll',l of instrt:'Ii'-'nt err"cting;v(',;t:tlir~,bill,do not lncllld~entireties
or out or stat,'r,'lIl .,,,t"te Villi,,'in estate valu<ttl.0r1 c"lumn.l'"r<,uTlIII property should lie listed as in
Schedule "B".pili"dllte of uC:'l\\ls1 tion,(111<\the IHll'l0.,<Iddrf!SS nnd r"lllt!onship (if any)of co-owners to
the d.\....Cf...~\...nt..
IDi,:t'/J\TI,rZ:-iT VAlLATIOS
I CAl;TIO~-Do notWr1te
In This S/1ll.ce.
Value of Value or
Entire Decedent'0
Property ,Interest
Lot No.7 in Donegal Township,
Washington County,Pennsylvania,
having erected thereon a three-story
frame house,in joint names of
Don G.Dickinson,Virginia G.Dickins
'and John S.Di~inson.D.B.684,p554
Assessed valua 'on $2,525.00.Estate
valuation $15,00 -1/3 thereof I-:!l.L~?~l6Th(lL @ lsa/<-.":';;@I I (fIll
Five acres situa~e in West Al~xander1
Washington County,Pennsylvan1a,
having erected thereon a one-story
frame house and buildings,in joint
names of Don G.Dickinson and Virgin a
G.Dickinson,his mother.D.B.794,
page 342.Assessed valuation $2,720.0
Estate valuation $l-5,GD-e -1/2 there f
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HESIDENT PH'I;,I'".
COMMO,\\'I ,
TRANSFEH
LXii :,'.
[~1l1'::;;'~\";,
INSTItUCTlll~:-;;T".,·."'l.'·>j'i'·I";'<I,.'.,.,,(;0111 tilligil'l'u,(j int"";.>ioJ ..!lf~I'Stmlil (ll'opf>rty aWlit'd individually
by the decedl'nl,",1,:..',:.-2i·~,_:~'.J.'__:..~~:.!,.I'I'OI"'rty owned !,~tilt'd"l·,'rlt>nt.,jointly w1.th iinother or others
must he 1 Istl~rl IIlIdf>r Sd';'d,d f'"E".IEulf'gi hIe jlPl'SllIlftJ proj'..rl.y,tit h'rl in the name of the rlecedent,but
pay,tO!1'",delith to 'llll.lt.li',l'p,'ot.lWl"s.ilWlllriing hut not limit.erl t.o P.O.O.IJ.S.Savings Bonds and t.enta-
tive trust.a('t;OUllt,s.uiI/,,1 i,-listed.<I.·,,!'/I,·II','t'aet that tht'y IJI''''lint of the administered estate.
TangIbl"tlersoll!!1 rro!,p"i\,,.1,,"/01 1)<'Jistpd flr"t.(P.g.jpw<·lry.wearIng apparel,household
goods,and f.'urn1shjllr.~S'l hn()k":'~p,IIll.!!l_'~;(tlJtqmohiJr-s.1..11HtS'l Pt('.)
Int angihl.'pt'rstl!JClI i,rol,",'!1'.'.1il":j.;I,owls.trf;I\SlIl"'\1'''I·t,ificat~s,cash on hand and in bank,
-.;tocks,mortgag;ps,r,o"..·s.i,.."-,,,1.:1"I',.1\'.,',(""i!'r!Illti'J'f.,st or (livitlends,sa1flri~s or wages,insurance pay-
able to the ~stute or riducil,ry ill"",\I'',-it.y,partnership lnt.erpsts,interest in any undistributed
estate of or income from any ;\rnIH'r r:,!If ,q ;t ru;;t ullder the w.i 11 or ap;reement 0 f another,even though
located outside of H,P St.'It"'.Ilt i":"I L',"r,"rlf>lith.should be listf;d in this schpdule.,.-...-.."-------......,r----,....-----..,..-------..,,.
I tern
No.
1.
2.
3.
ITEM
List an.i descrih'~f~,ll.\
1970 Cadillac Convertible Coupe
H.J.Heinz Company -15 Shs.Common stock
Cert.PC034934 dated March 11,1969 -
Donald G.Dickinson,Box 35,Houston
H.J.Heinz Company -10 Shs.Common stock
Cert.N068295 dated August 1,1968
Donald G.Dickinson
!''iTT
VALUE
ESTlMATfJJ
MARKET VALUE
~TJ.l-:50 0•00
CJ1<'
77).3".55 4•55
&~,
'rnJ'.369.70
DEPMtMENT VALUA'1'IOtt
(Do not write in '..'ithisspace)
1$If.5"0 0,00,
4.H.J.Heinz Company - 5 Shs.Common stock
Cert.N067979 dated July 12,1968
Donald G.Dickinson 1
!JfL,m~,184.85
5.
6.
7.
8.
Merck &Co.,Inc.- 4 Shs.common stock
Cert.A054378 dated October 2,1968
Donald G.Dickinson
Promissory judgment note from Joseph Zeock
and Olga H.Zeock dated April 4,1952
3/17 Interest in William Zotis Mortgage
u.s.Treasury check,representing final
payment on GI Insurance policy written
on life of Maynard Deems
1
&1<~365.24 ;
i ~HalE Ih)H·p~r'''11,250.00
(}J(lnJ
2,333.90
1/1 .2 SO.0 ():~
'1
RCC-38 •
COMMONWF \UH II"I'l':N"~Y1.V,\Nr:\
THANSITH rNHFilll.\~,(,E '1'\\
RF.SIDENT DECEDENT
~('HI·:m'LE "}':"
,Til I :-lILY II'SNEll PRill'EllTY
INSTRrCTIO~S:This s(;hellule mllst disclose all property,reai a/lll personal,owned hy t.he decedent Jointly
with another or oth",rs,Including intanl!;ibles,standing In the namp of t.he decedent and others.List
real estate first,as e/ltirpttes,or Joint tenants,giving brief'(il~scrjptl.on,as indIcated tUlder Schedule
"A",plus the date and place of record of Instrument effecting vpstitllre,but do not Include entireties
or out of state real estate vaiue in estate valuation column.Pf'rsonal property should be listed as in
Schedule "B",plus date of acquisition,Ilnd the name,address and rl'1/tt.ionship (if any)of co-owners to
the decedent.
~t/(,,5,iil
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'\l...;.
'i '
prop"r t y Intereot
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value ot
~ntire Decedent's
Estat.e
Valuation
I
,Fc://lvIl.~~:;.0,1
1/2 of I'tJI<:1..
525.08 2~l
1/2 of
328.89
Percentage
Shar.~
I
I
I
I
Description of Proper ty,'Dat~-()f Acquisit ion,'Name Iunit
Address and Relationship of Co-Owners,and PI ace Value
of Record of Instrument,where Real Estate.,..w·'-,-ro'".....,,t-,;1'\(.,
2.Mellon National Bank &Trust Co.
Saving~Account 185-16-6293 01
Pittsburgh,Penna.-Jt.account +
Donald G.Dickinson and Virginia
G.Dickinson opened in 1967
3.Mellon National Bank &Trust Co.
Joint checking account -Don G.
Dickinson and Virginia G.
Dickinson at Washington Plaza
Office -opened prior to two yrs.
1.First National Bank &Trust Co.
Washington,Pa.-West Alexander
Savings Account in Donald G.
Dickinson and virginia G.Dickinso~
opened in October,1970
OF COUNTY
AND AGENT OF THK CO~MONW&ALTH
',/~c:;
,j I
STATEMENT OF DEBTS
AND DEDUCTIONS
"
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OFFICE OF HH
AEGI8T£R OF WI~LS
Washington
Form RC C 10
1
ESTATE OF Donald Gibson DickinsollAT&OF __D_o_n_e-:g:-.a_l_T_o_w_n_s_h_i.::.p________J
\
DATE OF FILING APPRAISEMENT DATE OF DEATH December 4 ,970 J
DATI!NO,OF NA~£OF PAYEE REMARKS AMOUNT ~.
VOUCH""
Farrell Funeral Home Funeral and Burial Expense 1,874 00 Ii
West Alexander Cemetery Ass .Opening Grave 85 00 J
1,"
John Emmett 'Gibson Reimbursement for casket 20 00 ~
.!
't:i'
Kurtz Monument Cuttinq date on qrave stone 21 25 J
pi -'-.'-Press Death Notice r!,.
\1
Washinaton Observer Death Notice 11
W~f;t Alexander Fire Dent.Ambulance 15 00
~Qrd ei-Qr nf wi 11 ~Probate Will 21 50 }
Guv Roqers Services in re witness to 25 00
wl.ll •
--~1\-..cd nfT ",~t-;:d"",lA n".
Washington County Reports Advertising estate I 14 00 j
Administratrive
..
Greenlee,Richman,Derrico Expense 50 00 ,
"..;
&posa
'1
Greenlee,Richman,Derrico Attorney's fee 1,500 00 i
(II r-Vi:l(1
.•,
lit39 'J$',!
~.;
.-~
COMMONWEALTH OF PENNSYLVANIA }
Washington 00:COUNTY OF
I,John Emmett Gibson-_..--HanKOY CIERTlI"'Y.THAT.TO THIl DIlOY CC'
.",ntr..ft",""'"
.oOT
t
-L87~.ijO
85.00
20.00
2125
15.00
2150
25 .D 0
ll\JJlO
~§6~~
.500.00
'\3,639:155
31 039 .15 1
.001
,
-41)00.00
5SLt55
36910
184$5
36524
11,250.00
Z333.90
1 9,5 5 824 S
l,tt6557
2&254
164.44
,2b~5G.79S
101000.00
5l Q 00.00
36;!~50J9 5
31639.75-
-3 2J 8 1 1 .C ~53Z.311.0~T
-~-
'.
),'~'l\ftibuutt (@f 1£xr~utrtr'.(.@r l\bmtl1tatrutnr aj 4p'7'/'-.3 7
••1.'I ,
}SB:
&tutr of.'rmll1ylttuuia
(6ouuty of 1l1lhtl1~iugtnu
Personally before me,the undersigned authority,a NQt.ar.y ~.ubli~in and for said
County and State,appeared qg£l:~~~~.~:t::~~.~.1?g.~who,being duly
sworn according to law,deposes and says that he is the executor}f)\l~IiliHi~~f{of the es-
tate of ..P.9.~.~~.~...~!p'~g!.l:...p..:!-.~.Js:t.~.~9JL deceased,that the foregoing schedules constitute a
complete inventory and appraisement of the real and personal estate of D.onald...Gib.so.n...D.i.c;kinson,
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 UPQIl a _
just appraisement of each item made by the aboveled Executor Administrator.~
Sworn and subscribcd befarc mc this 9.th "1 ~et:::/.' '
/.;;,'A/7,/""'--L.-.,.-...--,.r't.--.L.,~0\'Z-1'7"'??'~pf :.......May......····..c···~9y:..···..·/v /'""."..:r.j""'~~~t~~~~~~x~··M\lle'hg~~I~'WwfFdii;waShingt~~ounty,Pennsylvania.
Harch 12,1973 ADDITIONAlJ INSTRUCTIONS
1.An inventory must be filed within three months after appointment of personal representative.
2.A supplemental inventory must be filed within thirty days of discovery of additional assets.
3.,1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Copies and 2 RCRI-33,
Over $lQ,OOO,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
3Juututnry uub J\pprui!itmtut of the goods and chattels,rights and credits which
were 01 P.c?~.~.~g ~~.P.~.c?.:n....P..~~~~!.>:~g.~.late 01 ...P.Q~.~.9.~.~~!?~!.>:~.~;.P.L ..,.
Washing/on County,Pa.,taken and made in conformity with the above affidavit.
1970 Cadillac Convertible Coupe
H.J.Heinz Company -15 Shs.Common stock Cert.PC034934
H.J.Heinz Company -10 Shares Common Stock -
Cert.N068295
H.J.Heinz Company - 5 Shares Common Stock -
Cert.N067979
Merck &Co.,Inc.4 Shares Common stock -Cert.A054378
Promissory judgment note from Joseph Zeock and Olga H.
Zeock dated 4/4/52 -Face value $1,000.00
3/17 Interest.in William Zotis Mortgage
DOLLARS CENTS
$4,50 00
of/\5 55
~vA6 70
~~8 85
~~24
NQ Value
11,25 00
,$1r1,22 34
Real Estate"
3-story frame dwelling consisting of 14 rooms and 2-story
garage and barn situate on a parcel of land containing
5 acres,more or less,Highland Avenue,West Alexander.
,Deed Book ,page •Value of whole property
$30,000.00 -1/3 interest therein
U.S.Treasurycheck,representing final payment.on GI
Insurance policy written on the life of Maynard Deems
10,00 00
27,.'~24•34
2,33 90
29,55 .24
M4 4 ,,....".....---.~-----------_.-.-'\'-..--,.--_.,-1-_
C'V1 U)<:0 -J c...Z -I
~-;1::0........:I:::..r::£C'0_.......r:·~J-...~I<f....0 Zac
~':::'.-~:J.:::1--~~..i ;,.U 'r!i ·l \"'-J :J..:.-~.~~I-Z:>-(I)Cl),or:::::U)-:::c-"j ~;:)0 if)
0::Lt.l ,<:("'.-s'--,,r--~...~
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IN 'I'HE COURT OF COMMON PLLAS "OF V:A8InNOTON COUNTY i PENNA.-.,
",
INRE:
Estato Ql
DONALD OmSON DICKINSON.
Deceased.
(
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(
)
(
)
No.30 of lt71
OPINION..If·
Marino,1.J anut.U;'y .10 . ,1£)73.
Our problem bera IS tbe proper apprS.lsement of a property in
\t,est Alexander,Pen~ylv&ntn.Htqhland A'IGuue.The lot upon whtch the
,frame d\"Ii$lUng house Is erected has a frontage of 65 f()et on saldHlqhlnnd
Avcinue and exle~ds back apiJfoxlmll,tely 150 f~et.Th~dwelUnq house ts Q
three story one and accommodates two fatniltes.
Th~Comrnonl\lealth aqQote placed a value on this'property as of
the date of decedent's dea.th.which \"JaS December 4,U1l0.of $30jooo.00.
The estnte of t'onald Gibson Dickinson Is the owner of one-half tntercst tn.,
oatdprop.erty and han tnken an aVpoal frorq said.ComrnonViealth'sappraisetnent.
The estatO'"used Mr.lames C.McClcery"aa its real estate
export,\\'00 valuod the property in question at $18.000.00.,Be has been a
,real estate salesman for his fa.ther since 1943 and stnce 1~48 bas been a real
I,
added to it.At.that lime nevJ'sldlngVJCls put on 1l and thooutsldeconstrucUon...
..ostate Qrolter h\m.selt.I ae has known this property almoGtslnce birth.The .~.'~'''Ii i
ortgtrult bouse ,wtls buUt Clbout 1616.In 1944 it VJOS remodeled and an addition'I ",
".
V/aJ3chatleJed to .lap siding.
I
\'
.'.'..-,',"~,~,':-.'
.1.fr.McCleery has known the house a.\mQ~ta.U his Ufeand has boen
.~.~.
"...f •
tn the house many 'tin..es,·evefi :pr1\?t to theownersblv of the tJrGsent owners...
...
Finney,who 110\*1 is.employed by the.,Tax Pepartmant~She ts not a teal'estt\te
agent orbrcker and bas no license'of any ktnd.She Uves ttl Bentleyville.
PC;n1hsylVanla,and.bEidbt!et1cttAployed bythePepartmElnt tor'tess tban o~e..'~....'
year.She lu,\d made 1!Gal estate appraisals tn helpingber huSband,\l!ho was
..,....
..
.:employ~d.by a bank'.S~e had'never been entirely aoniptetelythrouqh the
,,,.....~,-'.
"';',,.',"bO~SG'•..The',estate objei:teiito her e~mpet.encyas ,nn aPRrat~lngVi1tn.a.·The.,~t'.....~;e'". _t _.;'f.."... ."
<I _••'
.CQ.u:r~IJermtn~~bette>testify but VIas reluetantto qtve"her testtmony:
.!;11 ::of..''1''"~.-:'.'..,'....-.~,
..,eu.Uletent'welqb.t.w$beUove that thGCornmonweulth should.have UeGnaed
. ''.',;.~:n~fO~'thVi t~of ~IlPpr,alllal.'...
The Court fUt•.them~k.etvalue of thts.~rop.ert1 at -time of
4eath;at $20,000.'00,plakln9·theont';.,hatf lntereatofthe estate 1n same
ot the value.of $io.ooo.oo.,
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