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HomeMy WebLinkAboutOC1971-0158 - ESTATE OF TIPPINS.~_._-~_..._--.,----_.--_...--------------- PETITION SU R AU DIT IN THE ORPHANS'COURT OF,WASHINGTON COUNTY. Testate Form j . ., Estate of....M!=!-J;.y.,.f);.~f:;:e.~.:r.i,p-p.i.,J:}..~.l...~lk.f.~.M!=!-x.y. ....................F.~:.Ij..P.pip..f?.).,::. ...._••••_••••••_•._.":..___~.•_._•.:_~.o Decease~ No ~~.~..~~..~.?!.~. Fiduciary..J.9..AP..A..~.eg~~Al:.~.J;l,g ..J.9..~.e.p.h~. .~~.g.~~?:~~~~~~.~~.r..~. Date of ..,. . .Date of Decedent's death.;.f.~1?~~~~y..?}..J.~.?):c Gr,ant of Letters.:,.f~J?:r.H~X.Y..J~,..J9.7.~. This is the J~::.~~..~~.~}~~~L : :account filed in this estate If there have been former accounts filed ,in this estate,list file number or number and term . none. Election to take Under or~will.(cross out one) Date Election Place of; Filed Record ,. Name of surviving spouse P.Q~~!:. List is.sue,where mat~rjal:...... . . . . . . . ,!1 i Did decedent marry after execution of will?(indicate)~~No.Ariy children born after execution of ~ill?(indicate).. .... . .. . .... ..... X~.No.If answer yes,name them : : :..::.-:.-. ...._____-. Legatees Relationship Interest Fiduciary,if deceased or not sui Juris Armonde Marie Palmer Grand Niece 1/3 proceeds of sale Joseph Zeglan and of cfroperty,Lots 42 JoAnn Ze glanan43,Krepps Add. Pilar Lynn Palmer Grand Niece 1/3 proceeds of sale Joseph Zeglan and of property,Lots 42 JoAnn Ze glanand43,Krepps Add. Mark Edward Palmer Grand Nephew 1/3 proceeds of sale Joseph Zeglan and of property,Lots 42 JoAnn Zeglan and 43,Krepps Add. Mary Ann Shalansky Palmer Niece Lots 35,36,37 and 38, and 1/2 of residue sui-juris Robert Allen Shalansky Nephew 1/2 of residue sui-juris List,if exceptions to above: No Exceptions If partial intestacy,give facts: Adeemed:Revoked:Lapsed:Abated:Give Cause: Notice to interested parties.Have all parties,having either vested or contingent interests and all crediors entitled to notice (Court Rule No.9_~~graph C:Section 6:Subdivision c)received written notice of the filing of the account and of call of audit?X~XXlX Yes. If any exception give cause:..N.9..~?f.~~l?~~.9.~.!?,. File copy of Notice '~. and date of mailing MA-);.~h..;J.••••191.3.. Is estate subject to the filing of a F.ederal.Estate Tax Return?N~L . Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount $..?~§.r~}.?~E:.~.c::.~~~~~..~~.?:.~.~~.<?.. $456.58 on joint bank ac_count pai~by joint tenant Julia Bolcheck. If the Will makes any portion of estate subject to a life-estate,give name and birth date of life tenant... ......................gQP:~!. Give Names and addresses of all unpaid creditors who are legally entitled to notice,tog-ether with the amounts of such claims;state whether they are admitted to be correct;and whether the claim is denied. none. Give reference to such parts of the will as require interpretation'by the Court;a reference to all questions re- quiring adjudication,and a statement of any other facts deemed necessary for the preparation of the adjudication: none. I ., " " Balance for distribution per account, Itemize any additioral debits not shown by account:$.}J,J?.?.Q~..Q.L . Gas meter refund and house insurance refund•••••••$63.69 Increase in value of stocks and bonds from date of d~ath to date J~old.• • • • • • • • • • • • • • • • • • •$52.69 Reimbursement for overpayment of property tax.• • •1.35 Recovery of Wrongful Death Action•••••••••••$7500.00 1)-6Total'additional debits (Add)$__.7.__J7.,.I~.Itemii~anyadditio~al credits not shown by account: Filing Inventory'and Account.• • • • • • • • • •$28.50 Legal,fees,:.in Wz:ongfu;l Death Action.• • • • • •$2625.00 Addij;ionabExecu~or's.·iFee.••••• • • • • • • •375.00 Additional Attorney's Fee.• • • • • • • • • • •375.00 Total additional credits (Subtract). .$..3,.:40.3..5.0 . Balance for distribution $}.~.l.f.e.1,.f.1:. If balance for distribution is not in cash,list each item held in kind,giving appraised Value (or distribution Value); ALL those 'certain lots of ground situate in Allen Township,now the Borough of Allenport, Washington County,Pennsylvania,being Lots 35, 36,37 and 38 in the Stockdale Land & Improvement Company's Plan No.1,recorded in Plan Book 5 pages 70 and 71,and described as foll9WS:LOTS NOS.35,36,37 and 38,lying between Wood Street and State Highway,fronting on Locust Street,each,twenty,:"five (25)feet and running back, .,) each,one hundred ten (llO)feet to a twenty feet wide alley.BEING the same premises which Sarah J.Farquhar,Executrix of the Last Will and Testament of Albert W. Farquhar,alias A.W.Farquhar,deceased,by her deed dated Jup.e 12,1.953,and recorded in the Recorder's Office of Washington County,Pennsylvania,in'Deed Book Volume 867,page'156,granted and conveyed to Mary F.Tippin's:The 'said Mary.F. Tippins died on Fe~ruary 5,1971,haying fir st made and published her Last Will and Testament dated September 27,1968,and recorded in th~Register of Wills Office of Washington County,Pennsylvania,and Letters Testamentary were duly granted to JoAnn Zeglan and Joseph Zeglan on February 16,1971••••••••••••••••$450.00......... ~_..~---'-- 1- If Family Exemption claimed by Petition,give place of Record:::.':'.:".::.::.:.::. If Family Exemption is claimed at audit,give name,relationship and basis for Claim:":'.':".::::::·.:". List any advancement or distribution on account that has been made,and nature and amount of same: Robert A.Shalansky,cash in the amount of $7750.00 Mary Ann Shalansky Palmer,cash in the amount of $7250.00 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:."Estai~of rArmonde Ma~ie Palmer,a minor,$3,833.33 minus expense of sale 9f real estate anclr'advancements for house maintenance in the amount of $9.54.50.•••-•••4'••••••••••••••••••••••••••••••$2,878.83 Estate of Pilar Lynn Palmer,a minor,$3,833.33 minus expense of sale of real estate and adva'ncements for house maintenance in the amount of $9.54.50•••••::.••••••••••••••••• •••••••••• • •••••$2,878.83 Estate of Mark Edward Palmer,a minor,$3,833.34 minus.'expense of sale 'Of real estate and advancement for house maintenance in the amount of $9.54.51••••'.• • • • • • • • • • • • • • • • • • • • • • • • • • • • •••$2,878.83 Mary Ann Shalansky Palmer,Lots 35,36,37 and 38,and 1/2 of residue Robert Allen Shalansky,1/2 of residue I. COUNTY OF WASHINGTON,55:} COMMONWEALTH OF PENNSYLVANIA. JTheabovenamedFiduciaryorrepresentativethyeof, being duly ~.w.:Q~;t;L doth depose and say that the facts set forth in the foregoing petition are true And your petitioner will ever pray,etc. to the best of theiJ:knowledge and belief, ~~.C?~.~~.................and subscribed before me thiS.J?~.h da.Y of M~X."I\;ct:y,.Jl~~j:;4/. Signature of Officer... ......~~--,;!!~~ T',tl f Off'Notary P lic .J.~1:l:~..........~.leo Icer................................................................os~plrZ:~\gla~ Office expi res X~R!.':l:9:~Y..J.Q.t ~.9.].?..,. r /No..~.~.~.g.!..~2].t . Estate of...M~;r.:y.E;r.:.~.:Q.~.~.~..'IJ:p.PJ:g.l?.£...~.I.~/a ,,Mary F.T~J?.P.~P:~.!..;=D.~~~~~d .....--..-___.. Fiduciary...:r.9.~~.~~.&!~.~.~P:9.l.R.l?~.p.h..... ....?;.~.g!~.~I ~~~.c;.~t<?;-.!?:, PETITION SUR AUDIT FROM WHERE DECEDENT LEFT A WILL Counsel of Fiduciary will submit herewith,the following,in conformity with Court R~les adopted effective Qecember 3,1951,b~ing rule No.9:po rag raph b-c;and divisions thereof:shown on ~ages 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"appointi~g Trustee'ad litem,if pertinent. 4.Proof of service of above., ", 3.Letters Testamentary or 'Administration C.T.A.or an 9ttest copy of Will. 6.Copy of inventory and appraisement.. 7.Proof of adverHsement of :grant of letters if not filed with·account. 8.Certificate of riens in case any of'the funds for distribution are from judicial sale of real estate. 9.Signed and itemized elections if 'any distribution in kind. 10.Copy of Federal Estate Tax return if,es- tate is subject thereto. .................~~~..:!.~~~.~~.~~??..~~~.~. Attorney ~2 'Vd "08 N01~'NIHsVt,' Slllh\3()~!3LSln3U OH~1:'I'/;'~Tl3SSnU o\}t Ud L\,ct1S t L6 ,.-:~-'\\JU~,J j . I IN THE ORPHANS'COURT OF WASIDNGTON COUNTY,PENNSYLVANIA ESTATE OF MAR Y FRANCES TIPPINS,a/k/a MARY F.TIPPINS, Deceased. ) (NO.158 of 1971 ) ( NOTICE OF FILING ACCOUNT AND AUDIT To the Heirs,Creditors and Other Persons Interested in said Estate: Please take notice that the first and final account of JoAnn Zeglan and Joseph Zeglan,Executors of the above estate,was filed in the Office of the Register of Wills of Washington County,Pennsylvania,on January 30,1973,and is docketed to the above number. Under the rules of said Court,said account has been set up for audit before the Judge of the Orphans'Court of said County on Monday, March 19,1973,at 1:30 o'clock,P.M.,Eastern Standard Time. You are further notified that if you have a claim against such estate, either as creditor,heir or devisee or in any capacity whatever,that has not been paid or satisfied,it will be necessary for you to take such steps as you may find proper to adequat ely protect your claim. Very truly yours, March 1,1973 \ .. --,...I j--.J CA)::;::;-J :::0 ('-'l;p-m c j';j(f>(,~(JJ -::J:J:- '-I~-(f>en..,.-l ~--.l --IT',0' f:D ---; ::::::>C)-0Z-:1 -.:::0 ,-~ 0 :'.::v ~r ,- -0 r 0 C;:;l;p-(/') 0 ." Q!nmmnu1Utalt4 nf JtuUSYIUaUia.!~ss:mas4iugtuu Q!uuuty. KNOW ALL MEN BY THESE PRESENTS:Whereas,at Washington,in the County aforesaid j on the 16th.day of February A.D.1971 ,before me, Russell Marino ,Register for the Probate of Wills and Granting Letters of Administration in and for the County of Washington,in the Commonwealth of Pennsylvania, the last Will and Testament of Mary Frances Tippins,~/K/A Mary F.Tippins late of The Borough of Allenport in the County aforesaid,deceased, (a true copy whereof is to these presents annexed),was duly a~mitted to probate;and Joann Zeg1an and Joseph Zeglan the Executor s in said Will and Testament named,having appeared before me and taken and subscribed the oath of office pr,escribed by law; NOW,THEREFORE,I,Russell Marino ,Register as aforesaid,do grant these LETTERS TESTAMENTARY,unto the said JoAnn Zeg1an and Joseph Zeg1an committing unto Them the administration of all and singular the goods and chattels,rights and credits,which were of said deceased,and requiring Them to exhibit a true and perfect inventory thereof into the Register's Office,at Washington,within ninety days from the date hereof,and to r,ender a just and true account of said administration at the expiration of six months from the date hereof,and to regard and comply with the provisions of the laws of this Commonwealth relating to inheritance taxes. IN TESTIMONY WHEREOF,I have hereunto set my hand and the seal of said Office at Washington,this 16th. day of February nine hundred and Seventy One in 'the year of our Lord one thousand ..........................................................................~~.. Register -. i 11..500 -00 + 11,.500-00 0 312-50 + 312-50 + 337-50 + 28-02 + '\487-03 + ~542-01 + 775-00 + l..610-0 0 + 1..000-00 + 92-81 + 36-57 + 12-00 + 26-38 + 6-95 + 1..600-00 + 17..500-00 + 4~179-27 * '"t L ' ", >6-1," -..- - ~,.>, BE IT REMEMBERED that I,MARY FRANCES TIPPINS,of the Borough of Allenport,Washington County,Pennsylvania,being of sound mind, memory and understanding,do hereby make,publish and declare this as and for my Last Will and Testament,hereby revoking and making null and void any and all wills and testaments,or writings in the nature thereof,by'me at any time heretobefore made. FIRST:I direct that all my just debts and funeral expenses be paid as soon as conveniently may be after my decease. SECOND:I give,devise and bequeath unto my niece,Mary Ann Sha1ansky I Palmer,the following described real estate,situate in the Borough of Allenport, Washington County,Pennsylvania,which was formerly known and designated as Allen Township,being Lots Nos.35,36,37 and 38 in the Stockdale Land and Improvement Company,Plan No.1,which was recorded in Plan Book 5,pages 70 and 71,in the Office of the Recorder of Deed's for Washington County,Penn- sylvania,which land I give,and devise in fee simple forever. THIRD:In the event that my nephew,Robert Allen Shalansky,does not marry \ one Toni Frameli,then I give,devise and bequeath all of those certain..two lots, situate in the Borough of Allenport,Pennsylvania,being Lots 42 and 43 in the Krepps Addition,,upon which there is e'rected a two story dwelling house, located on Main Street,in the Borough of Allenport,Washington County,Penn- sylvania,unto my nephew,Robert Allen Shalansky,in fee simple forever. However,if my nephew,Robert Allen Shalansky,does marry Toni Frameli then I give,devise and bequeath all of those two lots,situate in the Borough of ,Allenport,Pennsylvania,being Lots 42 and 43 in the Krepps Addition,upon which there is ~erected a two story dwelling house,located on Main Street in the Borough of Allenport,Washington County,Pennsylvania,unto the children 'Of my niece Mary Ann Shalansky Palmer,equally,share and share alike. ,1 ,. .j ·1 -1-" ,':/,'.) ,,/',.I },.1/1,/"'/ • FOURTH:All the rest,residue and r'emainder of my estate,whether real, ': per sonal or mixed and wheresoever the same may be situate at the time of my death,I give,devise and bequeath equally,share and share alike,to my niece, Mary Ann Shalansky Palmer,and my nephew,Robert Allen Shalansky.,1 FIFTH:In the event that my niece,Mary Ann Shalansky PalmerJ shall have predeceased me then her share or any gift,devise or bequest made to her herein,I give,devise and bequeath unto her children.Should my nephew aforenamed predecease me then his share or any gift,devise or bequest con- tained herein I give,devise and bequeath to my niece,Mary Ann Shalansky Palmer,or if she too should have predeceased me,then to her children.If Robert Allen Shalansky,Mary Ann Shalansky Palmer,anc:I her children shall have predeceased me,then all of my property whether the same be real,per- sonal or mixed I give,devise and bequeath unt~my sister,Julia Bo1check. SIX TH:In the event that any gift,devise or bequest shall be to a minor then I nominate and.appoint JoAnn Zeglan and Joseph Zeglan to be the guardians of the estate of such minor until he or she reaches the age of 21 year s with full rights in the guardian to invest in all legal investments for fiduciaries and with authority to payout all of the income and as much of the principal as may be necessary for his or her support,maintenance and e.ducation until he or she reaches her 21st birthday when the balance shall be paid over to him or her .........~-, outright. SEVENTH:It is my intention that any trusts created hereby or estate created hereby shall be in the nature of spendthrift trusts,and shall be free from I atta.chment or execution for any debt,contract,obligation,or liability of any legatee or beneficiary,and shall not be subject to pledge,assignment,convey- J \.,..~'~J ,;/ v v -2-.' ance,or anticipation. I name and appoint my niece,JoAnnZeglan,and her husband,Joseph •• -------------. EIGHTH: .'. ............._----._--~---- ,. ----.--'..---~-~ ., , 1 j .1\1 Zeglan,of Massillon,Ohio,to be the co-executors of this my Last Will and Testament.I direct that either of them be permitted to serve without bond. Should either of the executors aforenamed be unable to serve or unable to complete the duties of his or her appointment then whichever of them remains able'I authorize to act solely and individually as executor without bond. IN WITNESS WHEREOF,I have hereunto set my hand and seal to this Last Will and Testament contained in three (3)typewritten sheets of paper upon the foregoing I have also written my name at Allenport,Pennsylvania,this .3 7 j.~A day of September,A.D.1968. The foregoing instrument,consisting of three (3)typewri tt en pages,was on this !;{7../J day of September,A.D.1968,subscribed on the foregoing pages and at the end thereof by Mary Frances Tippins,the above named testatrix,and by her signed,sealed,published and declared to be her Last Will and Testament, in the presence of us and each of us,who thereupon at her request,in her presence,and in the presence of each other,have hereunto subscribed our names as witnesses thereto. ! ~ ! .. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE: ESTATE OF MARY FRANCES TIPPINS,a/k/a MARY F.TIPPINS, Deceased. } iNO.,.3-7/~Is--g ( ) { PETITION FOR AUTHORITY TO SELL REAL ESTATE-- To the Honorable,P.Vincent Marino,Judge of said Court: The petition of JoAnn Zeglan and Joseph Zeglan,of 2305 Helena Ave., N.W.,Massillon,Ohio 44646,respectfully represents: 1.That Mary Frances Tippins,a/k/a Mary F.Tippins,late of the Borough of Allenport,Washington County,Pennsylvania,died testate on February 5,1971,and Letters Testamentary on her estate was issued to your petitioners by the Register of Wills of Washington County,Pennsylvania, on February 16,1971. 2.That as shown by said Last Will and Testament,a copy of which is hereto attached,marked Exhibit A,the said decedent,under Paragraph Third of said Last Will and Testament,devised Lots 42 and 43 inthe Krepps Addition Plan of Lots,in the Borough of Allenport,Washington County, Pennsylvania,to her nephew Robert Allen Sha1ansky,in the event he does not marry one Toni Frameli.The said Robert Allen Shalansky did marry the said Toni Frameli on September 6,1969,which said date of marriage is subsequent to the date of decedent's will and prior to deceden-t's death.The said Third paragraph of said Last Will and Testament further provides that in the event the said Robert Allen Sha1ansky does marry the said Toni Frameli that the said real estate is devised unto the children of decedent's niece,Mary •II .... Ann Shalansky Palmer,equally,share and share alike. 3.That the children of decedent's niece,Mary Ann Shalansky Palmer, are Armonde Marie Palmer,Pilar Lynn Palmer,and Mark Edward Palmer, all of whom are minors,and reside with their mother at 19 Pinedale Road, Windy Hills,Newark,Delaware 19711.Each of said children now have an undividedwne-third intere st in the said Lots 42 and 43 in the Krepps Addition,upon which there is erected a two story dwelling house,located on Main Street in the Borough of Allenport,Washington County,Pennsylvania 4.That as shown by the Sixth paragraph of the decedent's will,your petitioners,JoAnn Zeglan and Joseph Zeglan,are the duly designated and appointed Guardians of the estates of the said minors,namely,Armonde Marie Palmer,Pilar Lynn Palmer,and Mark Edward Palmer. 5.That the said real estate,being Lots 42 and 43,under the will of the decedent is specifically devised real estate as referred to in Section 541 of the Fiduciaries Act of 1949,as amended,and is more fully described as follows: ALL those two certain lots of ground situate in the Borough of Allenport,Washington County,Pennsylvania,being Lots Nos. 42 and 43 in the Krepps Addition,bounded and described as follows: BEGINNING at the corner of Bridge and Main Street and running in a northwestwardly direction by line of Main Street,80 feet to a stake at the corner of Lot 44;thence by line of Lot 44 in a southwestwardly direction towards the hill,100 feet to a stake;thence by land formerly owned by David H.and James L.Krepps,in a southeastern direction 80 feet to Bridge Street;thence by line of Bridge Street in a northeastern direction 100 feet to the place of beginning, upon which is situated a two story frame dwelling of six rooms and frame garage. BEING the same parcel of land sold and conveyed by May Catani,unmarried,to Thomas A.Tippins and Mary Francis Tippins,his wife,by deed dated May 9,1947,and of record in the Recorder's Office of Washington County,Pennsylvania, in Deed Book Volume 724,page 578.The said Thomas A. Tippins died on August 3,1955,and by operation of law title became vested in the decedent,Mary Frances Tippins• ..2.. , 6.That under the provision of Section 541 of the Fiduciaries Act of 1949,as amended,your petitioners as the personal representatives of decedent may sell any real property of a decedent not specifically devised, and with the joinder of the specific devisee any real property specifically devised.Due to the fact that the specific devisees of the real estate herein mentioned are minors,it is necessary that the authority of the Court be secured in order for the Guardians of the Estate of said minors to join with the Executors of the estate in the sale of said real estate. 7.JoAnn Zeglan and Joseph Zeglan,Executors of the Estate of Mary Frances Tippins,have entered into an agreement of sale of the real estate herein described,to sell said real estate to Charles W.Niehaus and Daisy C.Niehaus,his wife,for the purchase price of $11,500.00,which is the appraised value of said real estate as shown by the inventory of the decedent's estate.A copy of said agreement is attached hereto marked Exhibit B. 8.The said real estate is assessed for taxation purposes at $?S79ifJ.Dt)as shown by official certificate of Washington County, attached hereto as Exhibit C. 9.That your petitioners have attached hereto,marked Exhibit D the affidavit of two competent persons acquainted with the real estate proposed to be sold,and with the value of real estate in the same locality, stating that in their opinion the proposed purchase price is a fair price,and under the circumstances is,in their opinion,a better price than can be obtained at a public sale,and that such sale will be to the intere st and advantage of said minors for the reason the net income from the rental of said property will not equaLthe return that can be::secured from the invest.. ment of the proceeds of said sale. ..3- ATTEST: ·, 10.That said sale may be made without prejudice to any trust, charity or purpose for which the real estate is held and without the violation of any law which may confer an immunity or exemption from sale or alienation. WHEREFORE,your petitioners as Testamentary Guardians of said minors,respectfully pray your Honorable Court for authority to join in the conveyance of said real estate,by your petitioners as Executors of the Estate of the said Mary France.-B Tippins,a/k/a Mary F.Tippins,to Charles W.Niehaus and Daisy C.Niehaus,his wife,for the purchase price of $11,500.00 in accordance with the terms of the agreement of sale as sh.wn by Exhibit B attached hereto. And they will ever pray,etc. d';-z-t'1.--J~q~t/JSEAL}~J!J/~'--:';:I.~n~/~Q.~-AA-tL~f!.:.,'.;a~,-~(SEAL) y///Eke"cutors of the Estate of Mary Frances~J ~~\'Tippins,a/k/a Mary F.Tippins /, tfe.-.J !b.dl~ :a.uu!~~' / f/b,"'J '9"~(SEAL)-%'v ~~"(-<;-Lv..(SEAL)~ntaryGuardians of the Estates of Armonde Marie Palmer,Pilar Lynn Palmer, and Mark Edward Palmer,Minors. -4- STATE OF OillO COUNTY OF STARK ) ( ) SS: Before me,the undersigned authority,a Notary Public in and for said State and County,personally appeared JoAnn Zeglan and Joseph Zeglan, Executrices of the Estate of Mary Frances Tippins,a/k/a Mary F.Tippins, and the said JoAnn Zeglan and Joseph Zeglan,as Testamentary Guardians of the Estates of Armonde Marie Palmer,Pilar Lynn Palmer,and Mark Edward Palmer,minor children of Mary Ann Shalansky Palmer,who being duly sworn according to law,depose and say that the facts set forth in the foregoing Petition are correct and true as they verily believe. ATTEST: - ~~J-L-~nn zegl~~ 4~IJ~ Jd".s.eph Zeglan Executrices of the Estate of Mary Frances Tippins,a/k/a Mary F.Tippins v Testamentary Guardians of the Estates of Armonde Marie Palmer,Pilar Lynn Palmer,and Mark Edward Palmer, Minors. Sworn to and subscribed before me this j'J ttL day of May,---..:--._--- 1972. I ',.'t l .',,~''Co'./'..l t.-.'."l ......._ Notary Public PAUL WILLIAMS,AfTORNE'r AT LAW NOTARY ?UBLIC,STATE OF OHIO MY COMMISSIOf>!HAS NO EXPIrATION .DATE SEC.147.03 It G. -5- ~.,../'.~I ""'..", ,. ....".';11 "'\.........'~....~;~-.a......._..,a ',.,,,,J-_'.......,...._J-...l..Il,......r.~...~.i~,-:..~.·p-,~~~~~~Ao ~..,J ,.,.4c..l:iL..-*4.I....,,.t..........:a..h*~_;~1'·' / ,. BE IT REMEMBERED that I,MARY FRANCES TIPPINS,'of the Borough of Allenport,Washington County,Pennsylvania,being of sound mind, memory and understanding,do hereby make,publish and declare this as and for my Last Will and Testament,hereby revo16.ng and making null and void any and all wills and testaments,or writings in the nature thereof,by'me at any time heretobefore made. FIRST:I direct that all my just debts and funeral expenses be paid as soon as conveniently may be after my decease. Allen Township,being Lots Nos.35, 36,37 and 38 in the Stockdale Land and I give,devise and bequeath unto my niece,Mary Ann ShalanskySECOND:iiPalmer,the following described real estate,situate in the Borough of Allenport,: 'I!IWashingtonCounty,Pennsylvania,which was formerly known and designated as I I, ! Improvement Company,Plan No.I,which was recorded in Plan Book 5,pages 70'an~71,in the Office of the Recorder of Deed's for Washington County,Penn- sylvania,which land I give,and devise in fee simple forever. THIRD:In the event that my nephew,Robert Allen Shalansky,does not ~arry one Toni Frameli,then I give,devise and bequeath all of those certain two lots,' situate in the Borough of Allenport,Pennsylvania,being Lots 42 and 43 in the Krepps Addition,upon which there is e'rected a two story dwelling house, located on Main Street,in the Borough of Allenport,Washington County,Penn- sylvania,unto my nephew,Robert Allen Shalansky,in fee simple forever. , '4 However,if my nephew,Robert Allen Shalansky,does marry Toni Frameli then I give,devise and bequeath all of those two lots,situate in the Borough of .Allenport,Pennsylvania,being Lots 42 and 43 in the Krepps Addition,upon I which there is erected a two story dwel1ing house,located on Main Street in the I Borough of Allenport,Washington County,Pennsylvania,unto the children of my niece Mary Ann Shalansky Palmer,equally,share and share alike. .'".", -1- EXHIBIT "A II I»),:(,I I../., ~..I I I J /'.''.... ~,\-.~---.....-------:----.--:---,-------_-:..-_----'---- ·...... .' -~",..~. '1 ·i FOURTH:All the rest,residue and r'emainder of my estate,whether real, personal or mixed and wheresoever the same may be situate at the time of my death,I give,devise and bequeath equally,share and share alike,to my niece, Mary Ann Shalansky Palmer,and my nephew,Robert Allen Shalansky. FIFTH:In the event that my niece,Mary Ann Shalansky Palmer,shall have predeceased me then her share or any gift,devise or bequest made to her herein,I give,devise and bequeath unto her children.Should my nephew aforenamed predecease me then his share or any gift,devise or bequest con- tained herein I give,devise and bequeath to my niece,Mary Ann Shalansky Palmer,or if she too should have predeceased me,then to her children.If Robert Allen Shalansky,Mary Ann Shalansky Palmer,and her children shall have predeceased me,then all of my property whether the same be real,per- sonal or mixed I give,devise and bequeath unto my sister,Julia Bolcheck. SIX TH:In the event that any gift,devise or bequest shall be to a minor then I nominate and appoint JoAnn Zeglan and Joseph Zeglan to be the guardians of the 'estate of such minor until he or she reaches the age of 21 year s with ,full rights in the guardian to invest in all legal investments for fiduciaries and with authority to payout all of the income and as much of the principal as may be necessary for his or her support,maintenance and e.ducation until he or she reaches her 21st birthday when the balance shall be paid over to him or her outright. SEVENTH:It is my intention that any trusts created hereby or estate created hereby shall be in the nature of spendthrift trusts,and shall be free from attachtnent or execution for any debt,contract,obligation,or liability of any legatee or beneficiary,and shall not be subject to pledge,assignment,convey- ance,or anticipation. -2-.' ,.*}, I ~. :,'------------------ ·. _..._",•__~_._';'__•~_"__M ~_'~'__"'"...... .,,.,,' .'~.._..._....._,__.....----~---_••N __ ••_....''-'r .~ '.',.........lrt. II I I III EIGHTH:I name and appoint my niece,JoAnnZeglan,and her husband,Joseph Zeglan,of Massillon,Ohio,to be the co-executo'rs of this my Last Will and Testament.I direct that either of them be permitted to serve without bond. Should either of the executors aforenamed be unable to serve or unable to complete the duti~s of his or her appointment then whichever of them remains able I authorize to act solely and individually as executor without bond. IN WITNESS WHEREOF,I have hereunto set my hand and seal to this Last Will and Testament contained in three (3)typewritten sheets of paper upon the foregoing I have also written my name at Allenport,Pennsylvania,this -3 7 _...:::-1,day of September,A.D.1968. The foregoing instrument,consisting of three (3)typewri t t en pages,was on this ;<7./d day of September,A.D.1968,subscribed on the foregoing pages and at the end thereof by Mary Frances Tippins,the above named testatrix,and by her sign€d,sealed,published and declared to be her Last Will and Testament, in the presence of us and each of us,who thereupon at her request,in her presence,and in the presence of each other,have hereunto subscribed our names as witnesses thereto. ~/ {-../ " I,.-_-----'.,...-.-------------------....L--_.---,,", 1- . STANDARD AGREEMENT FORM w4ts Agreement made this 17th.day of April 19-1.2 I t Executors of the estate of Ma.r Utrrn JoArm Zeglan and Joseph ~eglan,~anc~s 'XJ~EH!S also ~own.as hereinafter called Seller,and Charles li.N~ehaus ani!:tp)~gy.tt.!1te1haus,His WJ.fe, hereinafter called Buyer, lfittttlllltt~That Seller hereby agrees to sell and convey to Buyer,who hereby agrees to purchase: AU t4at ttrtain lot or piece of ground Situated in the Borough of Allenport,Comer of Main &Bridge streets,fronting on Route 88, having erected thereon a six-room frame (Inselbrik)dwelling and frame garage Items also included in this sales agreement: Refrigerator Roto-Antenna and more fully described in the office for the recording of deeds in and for . in Deed Book Page . upon the following terms and conditions,to wit:- 1.The price or consideration shall be $11,500.00 which shall be paid to the Seller by the Buyer in the way and manner following,to wit:- (a)Two hundred ($200.00)dollars in cash upon the execution of this agreement,which shall be held in escrow by . ...........g.t §.!~~~.~~n...Ag~n.9Y.. for this transaction in accordance with the law. (b)The balance thereof upon completion of proper financing arrangements. :,II'he sale under this agreement is subject to the approval of the Orphans I Court of Washington County,Pennsylvania. Completion of s ale is depenaant upon purchaser obtaining proper financing. Hand money to be returned to purchaser if financing is not available. 2.The premises are to be conveyed free and clear of all liens,encumbrances,and easements, iEXttpliug )lUtutUtr.the following:-Mortgage encumbrances,as above mentioned,if any,existing building restrictions,ordinances,easements of roads,privileges or 'rights of public service companies,if ~ny;otherwise ,the title to the herein described lot or piece of ground shall be good and marketable or such as will be insure d by any reputable Title Insurance Company at the regular rates.. 3..Settlement'shall be made on or before the 17th.day of Jlme A.D.19 72 unless extended by mutual cons~nt.in writing endorsed hereon. 4.Possession is to -be given at the time of settlement. 5.Taxes,Rents,Water Rents,Interest on Mortgage Encumbrances and Sewer Rental,if any,shall be apportioned pro rata as of date ,of settlement. It is understood and agreed that all Transfer T~es imposed by any government body shall be borne as follows:Local Transfer Tax By 1$J.by...S.eller .. and the State Transfer Tax By J.,%..by..P.u.r.cha..aer.. 6.All plumbing,heating and lighting fixtures,and systems appurtenant thereto,and form- ing a part thereof,and other permanent fixtures,together with screens,shades,venetian blinds,and awnings,if any,and all trees,shrubbery and plants now in or on the premises herein intended to be conveyed,unless specifically excepted in this agreement,are included in this sale and purchase price,and shall become the property of the Buyer at the time of settlement of this transaction. 7.Any loss or damage to the property caused by fire between the date of this Agreement, and the time of settlement hereof,shall not in any way void or impair any of the conditions of this Agreement.Fire Insurance and extended coverage in the amount of ($) shall be maintained by,and at the expense of,the Seller and as of the date hereof policies shall be endorsed by the Insuring Company for the benefit of both Seller and Buyer,as their respective in- terests may appear between the date of this agreement and the settlement hereof. EXHIBIT "B" 8.In the event the SeIler is unable til giv.e a good and marketable title or such as will he Insured by any reputable Title Insurance Company,as above set forth,Buyer shall have the option of takmg such title as the Seller can give without abatement of price,or of being repaid all monies paid on account by Buyer to Seller and the Buyer shall also be reimbursed for aoy Title Company charges incurred;and in the latter event there shall be no further liability or obligation by eitl\er of the parties hereunder and this agreement shall be- ~ome null and void. ill'.J : ,I': Ji p I;hn::f h;:',Rit: J J 1'''sf th·?2mO' s U FBrsi152 pi I 'j IsHn This agreement shall not be recorded .in the office for Recording of Deeds or in any other office or place of public record.~ This agreement contains the whole agreement between the Seller and Buyer and therear no other terms,obligations,covenants,representations,statements or conditions,oral or otherwise,of any kind whatso- ever. This agreement shall not be assigned or transferred by the Buyer without the written consent of the Seller being first had.and obtained.Subject to the said provision regarding assignment by Buyer,this agree- ment shall extend to and bind the heirs,executors,administrators and assigns of the respective parties hereto. lin lIitne.a.6 1I11rrnf.the parties hereto have hereunto set their hands and seals the day and yea%;first above written. ~~~nt;~~.~e ··:fii;~E~~~J·····~··~ii~iiaJi~·················e ···Di{ii'iJNQe1i?kt~~~·..,......,..··....··,··· Seller hereby agrees to pay,at or prior to the time of settlement hereunder,a sales commission,in the SUln of to for services rendered in effecting this sale.In case a deposit is forfeited,in whole or in part,onehalf of the amount forfeited,but not exceeding the above named commission,shall be paid to said agent. Witness: eIJII~.................................................................................................... eSEAL.............................................................................................. .................................,,..............A.D.,19 !\ssessmeut <1!ertifirnte WASHINGTON COUNTY,PENNSYLVANIA OFFICE OF THE BOARD FOR THE ASSESSMENT AND REVISION OF TAXES May 16 12Washington,Po 19 . This is to certify that the following is a full,true and correct transcript of the assessment of property taxable for county purposes,as shown by the books of records in this office,at the above date,for the tax year 19 ,assessed in the district of ALLENPORT in the name of TIPPINS,MARY FRANCES Box 84 Allenport,Pa. 1-8-32 DB 658-366 2 STY FR HSE-GAR LOTS 42-43 1,260 240 1,500 By BOARD FOR THE ASSESSMENT AND REVISION OF TAX S Chief Assessor.rn~ (SEAL) \ tEXHIBIT "e" IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE: ESTATE OF MAR Y FRANCES TIPPINS,a/k/a MARY F:TIPPINS, Deceased } ( ) (NO.~3"71 --'/.s-F' ) ( AFFIDAVIT AS TO VALUE Rudolph Svrcek and Catherine Neill Schneider,being duly sworn according to law,depose and say that they are duly registered real estate brokers with offices in the Monongahela Valley of Washington County,Penn.. sylvania;that they have inspected the real estate of the above decedent, which said real estate is Lots 42 and 43 situate in the Borough of Allenport, Washington County,Pennsylvania,upon which is situate a two story frame dwelling of six rooms and frame garage;that they are acquainted with the value of real estate in the Monongahela Valley in the vicinity of the said real estate and particularly with the propedy:proposed to be sold;that they are not employees of the fiduciary of decedent's estate,nor personally interested in the proposed sale;that in their opinion the proposed purchase price of $11,500.00 to be paid for said real estate is a fair market value of said property under present market conditions in said Monongahela Valley;,and in their opinion is a better price than can be obtained at public /' _Q~~~c:.-t_'t._CJL_v'':='''L_~"",-Z--,-4-'-~'f...:.-S",--_ ~-dk;;.e-7£«&ht;~:h~ sale. Sworn to and subscribed before me this /oJ-,~day of May,1972./.4£~d~ Donora,Washington County,Pennsylvania My Commission Expires:Feb.10,1973 EXHIBIT IIDII IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE: ESTATE OF MARY FRANCES TIPPINS,a/k/a MAR Y F.TIPPINS, Deceased. ) ( ) ( )NO~(--------_._--- ) ( ) ORDER OF COURT AND NOW,to wit,this -th /~-day of May,1972,the foregoing, Petition being presented to the Court for consideration,and it appearing, as shown by Exhibit B attached to said Petition,that JoAnn Zeglan and Joseph Zeglan,the Executors of the decedent's estate have entered into an agreement to sell and convey Lots Numbered 42 and 43 situate in the Krepps ~ddition,in the Borough of Allenport,Washington County,Pennsylvania,and upon which is erected a two...story frame dwelling of six rooms and frame garage,to Charles W.Niehaus and Daisy C.Niehaus,his wife,for $11,500.00,which said real estate is specifically devised under the Third Paragraph of decedent!s will to Armonde Marie Palmer,Pilar Lynn Palmer, and Mark Edward Palmer,who are minor children of Mary Ann Shalansky Palmer,niece of decedent,and it further appearing that the said JoAnn Zeglan and Joseph Zeglan,who are also appointed Testamentary Guardians of said minor s under the Sixth Paragraph of decedent's will have also joined in said Petition for authority to convey the said minors'interest in said specific devised real estate to the said purchasers,by reason of the require .. ments of Section 541 of the Fiduciary Act of 1949,as amended,and it further appearing from the averments of said petition and the Exhibits attached thereto,that said sale is advantageous to the Estates of said Minors. ·'. It is ordered and decreed that the said JoAnn Zeglan and Joseph Zeglan,the Testamentary Guardians of said Minors,be and hereby are authorized to join with the said JoAnn Zeglan and Joseph Zeglan,the Executors of decedent's estate in the deed conveying said real estate to the said Charles W.Niehaus and Daisy C.Niehaus,his wife,for $11,500.00, in accordance with the authority of said Section 541 of the Fiduciary Act of 1949,as amended,the proceeds of said sale,less the expenses of said sale,to be awarded to the Estate s of said Minor s at the audit of decedentIS estate,in lieu of the said specific devised real estate herein referred to. ~~ ./ r ( v"," /I t 3-11-/5J IN THE COURT OF COMMONPL~AS OF WASHtNCTON .COUN'T'V 'O~MNSVLVANIAc....""1'1"A ....~I/..lii'A','f'\M n"''''''''''!D''TNO~rJ...M.1'lu·\.JVUL\..1.1.V 1,:)vJ..... IN RE: ESTATE OF MARY FRANCES TIPPINS,a/k/a MARY F. TIPPINS,Deceased. PETITION FOR AUTHORITY TO SELL REAL ESTATE .I ..-.. -,I ,,. "I~ ~.~ A,J.DEMEDIO ATTORNEY AT LAW 205 FIFTH STRE&""-.\ /;;RA·4·~5:;3 ,~~ .=,. j ~_-----------------------..~3-J/-ld 1\ffi~auit (@f tExrrutnr (@r 1\~miui6tratnr }ss: .' ~tatt nf 'tnnliylnauia <!tnunty nf lIali~in!ltnn Personally before me,the undersigned authority,a ..N.9.t~~y ..:p~J?U~_in and for said County and State,appeared J.QA.xm....z.~glan ..an.d..JQ.aeph..Z.e.glan who,being duly sworn according to law,deposes and says that t hey is the executor or administrator of the es- tate of M~.~Y..fx_~A~.~_~..r.iRP.i.:g,§~deceased,that the foregoing schedules constitute a complete inventory and appraisement of the real and personal estate of M9:!.Y..r!.iil:~f.~.~.J'J'p'pJP.s 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 alfraisement of each item made byrthe.~ove ed Executo .. orn and subscribed before me this .2'~~J'~f'anua~~73...~......·~·····iJ······Ex;·cut r-AdministratorM~ll:~~~xp:gtb .O~:~r;STRUCTIONS Feb.10,19731.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 $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 ~. ) ~.. ~nntntnry aub ApprailitWnt of the goods and chattels,rights and...cre~its which ~were of .M.~.:rY..fr.~.~.9.~~...r.~P.P.~A.l?late of An.~AP.9.~t .. Washington County,Pa.,taken and made in conformity with the above affidavit. DOLLARS CENTS PERSONALTY: 50 shares General Corporation of Ohio,Certificate No.0 10098 50 shares General Corporation of Ohio,Certificate No.0 10077 100 shares GTI Corporation,Certificate No.JC142681 $312.50 $312.50 $337.50 Savings Account No.1343 in Western Pennsylvania National Bank, Roscoe Office 28.02 Checking Account No.063 479 329 in Western Pennsylvania National Bank,Roscoe Office $487.03 u.S.Government Bonds (See attached schedule)$9542.01 .... 1966 Rambler Serial No.A6KA75PI00351,Title No.A18529336, loss paid by Motorists Mutual Insurance Company Medical benefits from Motorists Mutual Insurance Company Death benefits from Motorists Mutual Insurance Company Premium credit from Motorists Mutual Insurance Company Premium refund from General American Life Insurance Company 1971 Income Tax Refund Refund from Blue Cross Hospitalization Cash found in home Death benefits from Washington National Insurance Company Recovery in Survival Action vs.Charles V.Ormsby,et ale TOTAL PERSONALTY $775.00 $1610.00 $1000.00 $92.81 $36.57 $12.00 $26.38 I$6.,95 $1600.,00 $17'500Joo, . \ --------... '.'l-.~, " .Vd •.0;,)NC1::NIH SVr" SlllM .J.')"I.-I PII:\;J}I-oJ~'...001 ,•u \oJ!J ... O~,.II,',I \"II.•,~'"'n\')~(J ;":';),..\,1 J(.'·i ,.1".-,'1 •r ~,"'... -, --...... 'D --) ,~,.., INVENTORY AND APPRAISEMENT Estate of Mary Frances Tippins Page 2 REALTY:-----FIRST: ALL those two certain lots of ground situate in the Borough of Allenport.Washington E::ounty.BEING LOTS NOS.42 and 43 IN THE KREPPS ADDITION.bounded and described as follows: BEGINNING at the corner of Bridge and Main Streets and running in a northwestwardly direction by line of Main Street. 80 feet to a stake at the corner of Lot No.44;thence by line of Lot No.44 in a southwestwardly direction towards the hill.100 feet to a stake;thence by land formerly owned by David H.and James L.Krepps.in a southeastern direction 80 feet to Bridge Street;thence by line of Bridge Street in a northeastern direction.100 feet to the place of beginning. BEING the same premises which was conveyed to Thomas A.Tippins and Mary Frances Tippins.his wife.by deed of May Cantani.unmaJ:'rued.dated May 9,1947.and recorded in the Recorder of Deeds Office of Washington County,Pennsylvania.in Deed Book Volume 724.page 578. The said Thomas A.Tippins died a resident of Allenport. Washington County.Pennsylvania.on and upon his death title absolute vested in the said Mary Frances Tippins by reason of her survivorship~The said Mary Frances Tippins died on February 5.19'71.having first made and published her Last Will and Testament dated September 27.1968,and recorded in the Register of Wills Office of Washington County.Pennsylvania.and Letters Testamentary were duly granted to JoAnn Zeg1an and Joseph Zeg1an on February 16.1971.••••••••••••••••••$11.500.00 SECOND: ALL those@'§)certain lots of ground situate in Allen Town.. ship.now the Borough of Allenport.Washington County. Pennsylvania.being Lots Nos.35, 36.37 and 38 in the Stockdale Land &Improvement Company's Plan No.1. recorded in Plan Book 5 page 70 and 71.and described as follows: LOTS NOS.35. 36.37 and 38.lying between Wood Street and State Highway.fronting on Locust Street.each.twenty... five (25)feet and running back.each.one hundred ten (110)feet to a twenty feet wide alley. BEING the same premises which Sarah J.Farquhar.Executrix of the Last Will and Testament of Albert W.Farquhar,alias A.W.Farquhar,deceased.by her deed dated June 12.1953. and recorded in the Recorder's Office of Washington County, Pennsylvania.in Deed Book Volume 867,page 156.granted and conveyed to Mary F.Tippins.The said Mary F.Tippins died on February 5.1971.having first made and published her Last Will and Testament dated September 27.1968.and recorded in the Register of Wills Office of Washington County. Pennsylvania.and Letters Testamentary were duly granted to JoAnn Zeglan and Joseph Zeg1an on February 16,1971•••~.4_5_0..:..._0_0 TOTAL REALTY•.$11,950.00 .:1..l.r; ,J 1 -5'~, .J 7.{,;'c i J '/~'(""! ~::1'~/;'-1..)i.,(I.>" I ,_;.;'.C) 3 t·S'';;-' ';;'i./")"1d/.i,~- ,)i·/r JY:,{';-'" .J ~..,;0. J;;.".J.- .5 ;-."/'j.3,:/j . ,]fj.IJ 1d'1./3 J I-I .: .3 ~-(.: .J,\"C' 3;;,/,:. ,'j J.'1.'~]7,i';''-i J7.~/.' .J /'.--1 ..J '/..1·)'1 Jf AJ"..' J ;.'..!.S. J i;').~ ,J 7.:.l '3 .)7.;J.3 j/.-'3' J 'l,{.I.' .3.',lrtJ- Int'ersst'AmountYear 1942 .. ,:.," se~*~s f:ga8888b~t?~f i~~:~~£g~~:f~~~ ,E.Q4000016'~8E 25.--Mq~1942t~~8888Uh~1 jt66 ~~~~:f~~ ~.,~f000016142E.~~:.8080 Jun.·194<E:~488881gl~4~25 '~n~:i9ft~,~:8~~88881g1~~~~~:88 *HFil t9a3 E.Q'I.'tQ000161447E.2 .00 Nay.19443E.Ql0000161 8E.2 .00,1vlay.19 3 :E.Ql+000016149E..~5.00 C.Tune 1:;43 E.Q40000 16150E.25.00 July 1943 E.Q4000016151E.25.00"July,1943E.Q4000016152E.25.00 Aug;1943 E.Q4000010153E.25.00 Oct.1943 E.Q4000010154E.25.00 'J~enb..119448E.Q4000016155E.25.00 F 9 8 E.Q,'~000016156E.25.00 April 1948~11,,",~af:\,:L.U:C+~~:rf'",r'·=-_r:"."I:~~1'II¢i-:o/;:e:--_....'t...--.....~:8.~8888fgi~~N:~~:88 ~~he.±9~a' E.~4000016159E.25.00 July 1943, E.C·4000011>160E.25.00 'Aug.1943E.Qi000016161E.25.00 Sept.1948 '~:818888l~lg~l:~~:88 Bg~~·l~t~ E.Q4000016164E 2~.00 Nov.184~E.C::!~08001(.~165E.2 .00 Dec.1 44{E.040 0016165E.2 .00 Dec.1E.'~000016161E.2 .00 Jan.1949E.(~1~000016168E.25.00 Feb.1949 .E.,I Ji-000016l69E.25.00 Mar.1949 E.'/:'000016170E.25.00 April 19l~9~.~oooc16tllE.25.00 April 1949E.~1.}QOOOlbI,72E.2~.00 Hoy 1:Y+9 E.l40G0016~73E.25.00 June 1949 E••"~108816'74E 25 '88 JUu~_Y.19449EAGO'Ibl75E:25:A ~19 9 E.Q4000010l76E.25.00 Sept.1949 E.Q400001C~17E.25.00 Oct.1949 E.Q400001(1.78E.25.00 Jan.1950E.Q400001C ,~9E.25.00 Feb.1950 E.Q40000161 OE.25.00 Mar.1950n.Q4000016~,1E.25.00 April 1950 E.Q4000016182E.25.00 'April 1950E.Q4000016183E.25.00 May 1950 'E.Q4000016184E.25.00 June 1950 E.Q40000't6186E.25.00 1£uly 1950E.Q4000016187E.25.00 July 1950 E.Q4000016188E.25.00 Aug.1950 E.Q4000016189E.25.00 Sept 1950 E.Q4000016190E.25.00 Oct.,'1950 E.Q4000016191E.25.00 Nov.1950E.Q4000016192E.25.00 Dec:.1950, E.Q4000016193E.25.00 Dec.1950 j ..r Month ipr1:1L •..;,:.,i...,-...--".".'••*.4 ..._......•~..''. E.C4QOOO~5391E.100.00 E.C4000005392E.100.00 E.D4000001687E'.500.00 E.M4000002133E.l,OOO.00 E.1-:i440000021 37 E.1 ,000 .00E.M 000002138E.l,OOO~OQ E.Q4000016374E.25.00 Page #2 ;:;er,t.1943 Jan.1944 Mar.ji 1958 Sept 1955 Oct,1960Oct.1960 Oct.1960 '·/ftJ.J.). /Z/:;:i) ~.I(,.t" i/",.t-c;.)'.'~, ,- , •I ,j'I.J! J,·.,'t'7j ...,-,'."'" ...~1.," ,"------r-.._--,,.".1 r , '-'+•..... .,'",,4-.#..........pP ....I~••.;••• ,..".........~ " ...-"~I.'..~fSeriesE.Q4000016194E $25.00 Jan.1951 JI,C6,.- E.Q400001(;195E.25.00 Jan~1951 J 1.(.·<\...- E.Q4000015196E.25.00 Jan,1951 ·31,(,(1 ...- E.Q40000 16197E.'25.00 Feb.1951 .J 7,(,,1.'/ E.Q4000016198E.25.00 Mar.1951 :JI..'!?'-' E.Q4000016199E.25.00 Har.1951 .1 t.'I '7 .~ E.8tOOOO16~OOE.2~.00 Apr.i~~t 3(,·'17< '!<'00001ble01E.2 .00 Apr.Jt.'l?'.u. E.Q4000016202E..25.00 I'1e.y 1951 J(.''I'I " E.~400.'-1 -,..~."25.00 mal 1921 .li..'/7 /'(."l),'.l~.~(,',.~;Jc:.I J _.E.Q4000016204E •.25.00 Ju y 19...1 E.Q4000016205E 25.00 July 1951 3".r l - E.Q4000016206E.25.00 Aug.1951 .ll.;I ...:, E.Q400001620~Z.25.00 Rept 1951 ';',;:(r.J ....;E.Q400001620 E.25.00 .L{ov.1951 ,j.r·l.J - E.Q4000016209E.25.00 Nov.1951 J ..{.r.3 .-- {E.Q400001S210E.25·00 .'Dec.1951 ..J (.,/y',- E.Q40000H5211E.2,5.00 Jalil1952 J{,1'j- E.Q4000015212 E.25.00 Mar 19t;!j')'..,l J - E.'Q4000016213E..25.00 Mar,1902 J.;;....(,J."- E.Q4000016214E.25.00 Apr.1952 .].f,).()".., E.~4000016215E.25.00 Nay.'1952 ,jt:/)'"~. E.·~4000016216E.25.00 ~:ay .1952 ,]t',(I ~...-E.,~400001621 ~E.2~.00 June 1§~2 J i.~I J:E.Q4000016211,E.2 .00 July 1 2 J.;;/Y" E.Q4000016219E.25.00 Aup:;.1952 3 .)~/');~ E.'1tOOOO1622?~.~5:88 Sept !~52 oJ.);/7 "E.1,.,00001022 •8e~t 2 .];;-./'(-E.Q4000016222E.25.00 Oc •1952 .)>:J ,,.~ ~.8~8888!g~~4~:~5.:88 Nov.195.2 ..J Y.J:>'- ~.·Dec.1952 J.":;:~r /"..-E.Q4000016225E.25.00 Dec.1952 J .",-,.,'-4,.- E.n4000016226E.2~.00 Jan.19S3 J Y,.}'/.- E.n/~0QOO!62~eE.~:88 ia;.~5i .J7~J I .-..,~4 )JOO ')2 E.-....:.I 953 j 'I,,)'I -to.E.Q4000016229E.2~.00 Lleb.l~~~J '/" , ....,,,../E.Q4000016230E.2 .00 Zar.Ij J '/.S ' -E.q400001Q2~1E.25.00 .fl.pr.1953 ...3>-./1-'E.C,,!400001 b2~2.E.25.00 I'is.>:•1953 )'I,";1 ./ 17 (.f40000192~4E .2~.00 June 122~.J 1,'./;r'.-...,.E.(,0000102 E.'2 .00.July,1.~'J:J.j/-E.i~40000162 5E.2 .00 AU;i:.ly J-J.1/.'E.Q4000016236E.25.00 ,Au".1953 3J,'7"-',..Q400001623~E •25.00 AuE.1953 .].j'.$'/~.J.J.E.Q40000162;E.25.00 Sept L953 .J3,'l1 -E.Q40000162~9E.25.00 3e~t 1953 .J..]:'/I - I~~i~~~m~til ~IH~OC •ll~~J'II t1 f -O~X:'!:j '/'d ;; f'Y,.1 J'-~ec.1 J 'I,/'I - .:J y,/'/.- E.8~88881 g~t6'~:~5:88 ~an,1J5~,.1 •.:11 J J,'-E.an..J3,·.1.)'-E.Q4000016247E.25.00 Jan,1954 ...J .3..:1-.1 ~~:~~8888!g~~9~:~5:88'~~g:lf~~4 'J ),,:I.}- .J J.J.)-~:8~8888tg~g?]:~g:88 r~ar.l~~t J .J,.:J,)-mar,J..-J ..).J:J "E.Q40000162~2.E:.2~.OO ~~~i11§~t 3 3 ,r'...,'I'.....(J_E.Q40000162 3E.2 .vO I,.J _.3.J·S ()"E.8t00001~2§~E,2~'08 i,:ay.J.~~~..]l.f.:;<:...\..J 3.,5'".-J,.,.0000102 :F~.2 .0 dune 1 .I.u.E.Q4000016255E.25.00 June 19 4 .:0.,)"/'- E.Q4000016257E.25.00 June 1954.JJ.s'l ,/ E.Q4000016258E.25.00 July 1954 .]~.1":-- . E.~400001~2~~E.2~.OO ~e'pt 1~~~yj(.'?J-'-, E.~8888!_~g ~:~:88 §~~l t 4 J:J.1./'-'" E..J~'7,s--'E.Q40000162 62 E.25.00 Oc ..1954 J:l.1/-E.Q400001626~E.,~~:88 Nov.i~~~.j.:t.~/-f·8i8888tg~g ~:~ov...J:z.9/-,.an..J'<'/'1~E.~i8°8r\l~g6~:Ip8 J~g-:m~j""Ii -~::].;2../1 -~888 !gJ~~~::88 ~ar..~,/'/-.. E.ar ;,'p,./'1 -':~:,.,I.• ..,... ..1..' -J ...;. The first and final account of JoAnn Zeglan and Joseph Zeglan,Executors of the Estate of Mary Frances Tippins,a/k/a Mary F.Tippins,late of Allenport,Washington County,Pennsylvania. The Accountant is charged as follows: As per Inventory and Appraisement,filed: PERSONALTY•••••••••••••.•$33,679.27 REALTY••••••••••• ••• I ••~$11,950.00 Total Assets of Estate Total Credits Balance due TOTAL••••••$45,629.27 $45,629.27 $14,559.26 $31,070.01 ,. The Accountant claims credits out of the assets of said e state,to wit: DATE NAME OF PAYEE REMARKS 2/16/71 Rus sell Marino Testamentary letters $13.00 3/11/71 Herald American Advertising $12.50 3/11/71 Washington County Reports Advertising $14.00 3/19/71 Russell .Marino 3 short certificates 3.00 3/26/71 William Johnson Accident inve stigation 258.25 4/5/71 Jean E.Hamel Coronerl s inquest transcript 27.50 4/13/71 West Penn Power Co.Electric service 19.52 4/13/71 Municipal Authority of Washington Twp.Water bill 6.75 4/13/71 J.C.Penney Company Balance on aecount 26.74 4/14/71 Bell Telephone Company Telephone bill 91.16 4/14/71 ARCO Gasoline bill 32.99 4/14/71 Humble Oil Co.Gasoline bill 9.62 4/14/71 Coxls Balance on account 8.98 4/14/71 Columbia Gas Gas bill 14.56 4/15/71 Russell Marino 5 short certificate s 5.00 4/28/71 Mon Valley Memorial Park Plate for grave 18.00 4/28/71 Ferguson Funeral Home Complete funeral 1364.00 10/19/71 Bell Telephone Company Telephone bill 23.41 10/19/71 Anna Mae Carroll 1971 school tax 105.60 10/19/71 Malcolm L.Morgan 1971 county tax 31.04 10/19/71 West Penn Power Co.Electric service 42..19 10/19/71 Washington Township Municipal Authority Water service 6.75 11/21/71 Columbia Gas Gas service 32.65 DATE NAME OF PA YEE • REMARKS 12/10/71 Washington Twp.Municipal Authority 2/16/72 Columbia Gas 2/16/72 West Penn Power Co. 2/16/72 Malcolm Morgan 3/14/72 Anna Mae Carroll 3/17/72 Cdumbia Gas 3/30/72 Columbia Gas 4/11/72 Mcnego I s Studio 4/14/72 Githenl s Insurance Agency 4/28/72 Columbia Gas 5/9/72 Githens Agency 5/12/72 Catherine Schneider 5/12/72 Rudolph Svrcek 6/2/72 Columbia Gas Final water bill Gas Service Electric service 1972 County tax 1971 Borough tax Gas service Gas service Accident pictures Fire Insurance Gas service Insurance Real estate appraisal Real estate appraisal Gas service 4.84 13.85 19.09 25.65 21.53 33.39 29.49 63.60 24.00 10.31 36.00 25.00 25.00 11.28 6/19/72 C.S.Bateman Agency ..Sale of real estate: 1972 pro-rata share of taxes 1%Deed Stamps Broker ls commission Allowance for roto antenna Allowance for cutting grass Allowance for cleaning out artiCles 40.35 ll5.00 690.00 130.00 20.00 10.00 7/21/72 Geo.O.Frazier 7/21/72 Geo.O.Frazier 1/ll/73 Milton Rosenberg and A.J.DeMedio 1/11/73 Marsh &McLennan 1/25/73 Joseph and JoAnn Zeglan 1/25/73 A.J.DeMedio 1/25/73 Evelyn P.Dolnack Legal fee for petition and sale of real estate'200.00 Reimbur sement for filing petition and state- ment of tax assessment 10.50 Attorneys'fee for survival action 6125.00 Actuarial study for law suit 140.00 Co-executor s t fee 2281.46 Attorneyl s fee 2281.46 Notary Fees 5.25 TOTAL $14,559.26 \ THE DAILY HE'RALD MONONGAHELA,PA. PROOF OF PUBLICATIQN In compliance with the Newspaper Advertising Act of May 16.1929 P.L.1784.Sec.3. paragraphs (3)and (25)' County of Washington Iss: State of Pennsylvania Personally appeared before me,a Notary Public in and for said county and state, Mr.s A..F_..De.S.antlsvho,being duly sworn,deposes and says:thaL..she..is the b.Qokke.e.pe.r.......of The Monongahela Publishing Co.,a Pennsylvania corpora- tion,and its agent in this behalf:that the said company is the publisher of The Daily Republican,published daily except Saturday and Sunday,having its place of business at Monongahela,Washington County,Pennsylvania;that the said Daily Republican was established in the year of 1846;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 newspaper in its regular issues on.the following dates: .E~.~~1.l~.:r.Y.?..5.,f1~.r.~.P:.4 ..~n.g ll,.l..91..1 . ...EXE.CUTO.RS.'---..N.Q.TICE.:....Es.ta.te··..cr·..·Ma·r-y-····F-rance,s"-·['·1·pp-1ns that the affiant or the corporation in behalf of which ...she......is acting is not inter- ested in the subject matter of said notice or advertising and that all of the allegations of this affidavit as to ~~~t.j.~~7~~.~. swtr0 and ~i~~ore me .;-~/~I C.REID DOUGHERTY,Notary Pu~licII..day of . ..197.MONONGAHELA,WASHINGTON co"PA. ~L My Commission expires July 29.1972 Public -EXECU··,OJII'·"Tllje-~. Estatl of 1111'7 !'rAces Tippins deceased,late of the Borough ofAllenport.Wublnrton County, 'P~:t~~rs testamentary upon the I above estate having been.granted to the undersigned,notice IS hereby Riven to those Indebter!thereto tomakeImmediatepayment.and to those having claims or demands topresentthemforsettlement. JoAnn Zeilian andJosephZellan,Executors2~05 Hellllla Ave.,N.W. Massillon.Ohio 441146.A.J.DcMedio,Illq.•Attorney205FifthStreetDonoraPa·.11011 :February 25;KarClb "11.1171 Washington,Pennsylvania PROOF OF PUBLICATION '..:~.Washington County Reports '. II I ", (PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION) 11 !In compliance with the Newspaper Advertising Act of May 16,1929, P.L.1784 Sec.3,paragraphs (3)and (25). COUNTY OF WASHINGTON}SS. STATE OF PENNSYLVANIA 1 Personally appeared before me,a Notary Public in and for said County and Commonwealth,CHARLES C.KELLER,who,being duly sworn,deposes and says:that he is the Editor of the WASHINGTON COUNTY REPORTS, the official legal periodical for said Washington County,published weekly having its place of business at Washington,Washington County,Pennsylvania, and is acting as its agent in this behalf;that the said WASHINGTON COUNTY REPORTS was established on March 31,1920,and was designated as the official legal publication for Washington County,Pennsylvania,by order of the several courts of said County,dated November 11,1920;that the printed notice or 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: Estate Notices The Register of Wills has granted letters,testamentary or of administration, in the following estates.Notice is hereby given to all persons indebted thereto to make payment without delay and to those having claims or demands to present them for settlement to the Executors or Administrators or their Attorneys. • •• ••• •••• •• • • • •• TIPPINS,MARY FRANCES,Dec'd. :Late of the Borough of Allenport,•Washington County,Penna. i Executors:JoAnn Zeglan and JosephZeglan.2305 Helena Avenue,N.W.,Massillon.Ohio 44646Attorney:.A.J.DeMedio,205 FifthStreet,Donora,Pa.15033 .........~.~E.:.~~.:.Y.??L ~.?..?..~. ~:kia.r.~.h 4,,,,1,1.,1.9..7.J .. 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 thene/ylace and characteiue pu~~/,?~:e true.bfio>ltd ~../)0~~t~ "_~.=.=~~.~;-<",--- I ,-.•~ Sworn to and subscribed before .-" ...:',J.J:.t.h day of ~.f.£!.!,19.7..;..?rf~.:.c,CJ2_-;i~ir::= JOSEPi::NE T.SCIAMANNA Notary Public.Washington.Washington Co. My Commission Expires July 1.1974. ~. I~ STATE OF PENNSYLVANIA, WASHINGTON COUNTY, The within named Accountant s being duly sworn according to law,depose and say that the above account as stated is true and correct as ~h.~.Y...~-verily believe. Sworn and subscribed be,fore me this ..3 ...9.~ day m/-......J~J),1J~.;y.f:C 19.1.3.. /k~{3d7~ Donora,Washington County,Pa. My Commission Exp:Feb.10,1973 /1'._12./"""l:~'3R~1~···~,~··~···················· Washington County,ss: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 Statute and Rule of Court,as evidence by proofs thereof filed to No ~..i..'::.;23..::::/. Witness my hand and official seal this ~. ., dayof ~._1924.. ...............~..~CY Register of Wills . I-). ~ , r')... \? ......... ~~'<? .......::I00 ~l Q)..cl .",......!I''"".l UJ 0!".... ""'t:lQ).... 73 JAn i~n =~f'l IP 52 Q)rnQ)...~....=::I RUS:::,';;:.;it 0 0..CJCJ P;EGI~\~J F \~J ILL S oj ·1."."...;=WAS HlI·j .;,'(1 ~J CO ..PA..~:.a s:i.....S.~....0 oj....Q)S ~..d .!::....0 ....=~=0 't:l CJ=~...-<0.-<.... ~~....l=l: ~0 rdi.......-I: ~=o.t ~::I Q)i0 tr.li CJ NjCJ cY'Zi -<..c:iHiPiPot!Cl)iPot!tI.li r:.Hi oi .co:0 E-ii 1-)1 J"'1 tr.l!'t:l!~/i E-t rill l=li -<U!rd!~_i E-t l=l!/i r:n.ZiJ"'1 rdi H --4-~!...-I'a P=i!b1l ~r--i Cl)i I !~i Ni t.l M!:>ti §~~P=ii~~!<i I: oi d. 0 1-)1 ~z , "..... I \. ~ "::.. The Court is respectfully requeste proper distribution in this estate. '. I'j ~1t t4t <trnurt nf <trnmmnu 'Ita.a nf lIa.a4iugtnu <trnuuty ®rp4au.a'<trnurt mini.ainu In the matter of the Audit of Account in J Estate of Mary Frances Tippins.a/k/a Mary ·F.Tippins TO THE AUDITING JUDGE: No._--:l~5.....:8----:;...o£::......;..1-,-9....:..7.....:1 _ Enter_--=.:m:.::...Ly ,appearance for ..:::A..:.c=c......o......u......n......t:....a......n......t-=---_ 16t4_dayof March N.B.-Counsel shall,by separate paper,present a concise statement of each claim,with supporting calculation of any interest claimed.Objections to an account as filed,shall be concisely stated in a separate paper. Council suggesting proper distribution shall file a separate concise state- ment in that regard. ,19-...1l.. '\1 d •.0~N01-:.'N\HS'UA 5111M 30 B3.l.SI~3U ON\H'.\;\13SSm~ 00 t Uti LI d3S £L. :("1'''''1\3J......\...J....!I I No.158 of 1971 In ra Audit of Account in Estate of Mary Frances Tippins,a/k/a Mary F.Tippins AUDIT 'rurripr fnr i\ppruruu.cr FOR Accountant A.J.DeMedio Attorney ~2 #s:;.4,A AMENDED PETITION SUR AUDIT .IN THE ORPHANS'COURT O~'WASHINGTON·COUNTY Estate of.M~~y.,f.~.cg~~~.§l..J)Im.~~.l?..l..~./.kl.~..M~;J;'-Y ..__No J~.?..c?JJ~1.L _ . ,, .................f.~..::r.~.P.P.~.~~:~. -.-....................................................................................................................... Deceased' ". Fiduciary..J.QA·mA..Z~.glap..a..ud.J.Q.s.e.ph.. ................~~g.~~!:':~~~~~:':l~~E.~. Date of (Date of Decedent's death..~..E~J?!:~~EY..?I..J~.?J 'Grant of Letters ,f.~J?r.~~X.y'.J~}..J.9.7.~. This is the :Ji,~.~L~g.<;l)~~~L ;~~account f'iled in this estate If there have been former accounts filed in this estate,list file number or number and term . none Election to take Under or~t will.(cross out one) Date Election Place of; Filed Record ,. Name of surviving spouse nQne c••••:••••••••••••.•••••••••••••••••••••••••••••••••••••••••••••••••••••. List issue,where material: " ~I 7', Did decedent marry after .execu"tion.ot'will?(indicat.e).~..N.o.Any.ch(ldren born after execution of will?(indicate) x~.No.If answer yes,name them . Leg.atees Relationship Interest Fiduciary,if deceased or not sui Juris Mary Ann Shalansky Palmer Niece Annonde Marie Palmer Pilar Lynn Palmer Mark Edward Palmer Grand Niece Grand Niece Grand Nephew 1/3 proceeds of sale of property,Lots 42 and 43,Krepps Add. 1/3 proceeds of sale of property,Lots 42 and 43,Krepps Add. 1/3 proceeds of sale of property,Lots 42 and 43,Krepps Add. Lots 35,36,37 and 38, and 1/2 of residue Joseph Zeglan and JoAnn Ze glan Joseph Zeglan and JoAnn Zeglan Joseph Zeglan and JoAnn Zeglan sui-juris Robert Allen Shalansky Nephew 1/2 of residue sui-juris List,if exceptions to above:Adeemed:Revoked:Lapsed:Abated:Give Cause: No Exceptions If partial intestacy,give facts: 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.IXlX If any exception givecause:NQ..~~~.~.P-t:i,QP.-J?. .. Fi Ie copy of Notice . and date ofmaiIing ¥~.~.~?~!~.?.?.~. Is estate subject to the filing of a F,ederaL Estate Tax Return?N9 .-on account Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount $.?~.~.?!.~.9.!~P:9..~t~.C?..$.1~§.~.?.~..~g..joint baDk account paid by joint tenant Julia Bolcheck. If the Wi II makes any portion of estate subject to a Iife-estate,give name and bi rth date of Iife tenant . ..........................~9.~.~. Give Names and addresses of all unpaid creditors who are legally entitled to notice,together with the amounts of such claims;state whether they are admitted to be correct;and whether the claim is denied. none Give reference to such parts of the will as require interpretation by"the 'Court;a reference to all questions re- quiring adjudication,and a statement of any other facts d~emed recessary for the.preparation of the adjudication: > none > -> , .."--.....~.~ i~ .'~;'.-..-..-'-~~-'- Balance for distribution per account, Itemize any additio.n~al debits not shown by account: Gas meter refun:a and house insurance refund•••$63.69 Incr~ase in valu~of stocks and bonds from date of death to date sold.• • • • • • . • • . . • • • •$52.69 Reifuburs~mentfor overpayment of property tax $1.35_~TI $.~.~.!.g.?~.~.Q}. .......,..... Total"'additional debits (Add) Itemi~~any additional credits not shown by account: (JI Filing Inv~ntory.:and.L1ocount.••••..••• $.),17.73 ._.-_. $28.50 !,;....::~ Total additional credits (Subtract) Balance for distribution $..28.50............_-. ~1J.J.?2 ?~. If balance for distribution is not in cash,list each item held in kind,giving appraised Value (or distribution Value)'.' ALL those certain lots of ground situate in Allen Township,now the Borough of Allenport, Washington County,Pennsylvania,being Lots 35,36,37 and 38 in the Stockdale Land & Improvement Company's Plan No.1,recorded in Plan Book 5 pages 70 and 71,and described as follows:"LOTS NOS.35,36,37 and 38,lying between Wood Street and State Highway,fronting on Locust Street,each,twenty-five (25)feet and,running back, each,one hundred ten:-(110)feet to a twenty feet wide alley.BEING the 'same premises which Sarah J.Farquhar,Executrix of the Last Will and Testament of Albert W. Farquhar,alias A..W.Farquhar,deceased,by her deed dated June 12,1953,and recorded in the Recorder's Office of Washington County,Pennsylvania,in Deed Book Vdume 86i,pag~156,granted and conveyed to Mary F.Tippi~~.The said Mary F. Tippins died on_February 5,.1971,havi:q.g first made and published her Last Will apd Testament dated September 27,1968,and recorded in the Register of Wills Office of Washington County,Pennsylvania,and Letters Testamentary were duly granted to JoAnn Zeglan and Joseph Zeglan on February 16,1971.•••••.•••.•••.$450.00........ If F 'I E f I'·d b P t't', I f R d -----ami y xemp Ion c alme y e I lon,give pace 0 ecor :. If Family Exemption is claimed at audit,give name,relationship and basis for Claim:~::.:::'.::. List any advancement or distribution on account that has been made,and nature and amount of same: Robert A.Shalansky,.cash in the amount of $5687.50 Mary Ann Shalansky Palmer,cash in the amount of $5187.50 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: Estate of Armonde Marie Palmer,a minor,$3,833.33 minus expense of sale of real estate anQ advancements for house maintenance in the amount of $954.50.•..•.~.................•...••......$2,878.83 Estate of Pilar Lynn Palmer,a minor,$3,833.33 minus expense of sale of real estate and advancements for house maintenance in the amount of..$954"~~_50 •••••".• • • • • • • ••••••...............•••$2,878.83 Estafe of Mark ~dward Palmer,a minor,$3,833.34 minus expense of sale '6f real esta'fe and advancements for house maintenance in the amount of $954.51 . Mary Ann Shalansky Palmer,Lots 35, 36,37 and 38,and 1/2 of residue Robert Allen Shalansky,1/2 of residue COUNTY OF WASHINGTON,SS: COMMONWEALTH OF PENNSYLVANIA. The above named Fiduciary or representative thereof, $2,878.83 being duly _..~.~~~P:doth depose and say that the facts set forth in the foregoing petition are true to the best of theix knowledge and belief. ...~~g~.~__.to and subscribed before ~e Ih;s_5th___:dOY r---Plz:;rCl:;z:J:. Signature of Offlce;J~~O't... Title of Officer.NQt.~'fy..;egJ?J~.~. Office expi res Eeb .10.,191.7 . And your petitioner will ever pray,etc. ~~~~------------------------------- Js~an-l--7--~------------------------------ ... , 1,! No.__..~_?.~.__g.L~~_?_L .....__...... Estate of_...M~!.Y_.E:'!;_~_~~~.~..I~.P.l?i!!-_l?..t._._._.. ..~·:l~/.e__M'!~y_.E!.._·1'.tp.P.tll~:_.._ _.._,. Deceased. Fiduciary...J.9..f.."mJ...~~,gJg.J1.M),q __J_QR_e_ph__:. .._.~.~.g~.~~/.__~~~_9.\l:t<?~§....~._._..._...~. PETITION.SUR AUDIT FROM WHERE DECEDENT LEFT A WILL Counsel of Fiduciary:will submit ·herewith th~ following,in conformity with .Court Rules adopted effective December 3,.1951,being rule No.9:pa rag r'a ph b-c;and d~vision's thereof:shown on pages 23-24... 1.Written praecip~s of 011 Counsel,in th~ case. 2.Copy of order appointing GuardJan ad litem,if pe.rtinen.t. 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 on a~est copy o.f Will.. 6.Copy of inveritory and appraisement: 7.Proof of advertisement of grant of lettel's 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. .._.~___..A!J..!_..R~M~~i21 ~~.q!.!. Attorney ~,2 ~..OFFICE PHONE 379..8181 A ..J.DEMEDIO ATTORNEY AT LAW 205 FIFTH STREET DONORA,PA.,15033 July 27,1973 Jay W.Troutman,Audit Clerk Orphans'Court of Washington County Cout House Washington,Fa.15301 HOME:PHONE:371i1·4537 Re:Estate of Mary Frances Tippins,Deceased No.63-71-158 Dear Jay: I am enclosing herewith Amended Audit Petition as per your letter cf.June 29,1973. I trust that this is now in proper order. AJD/epd enc. .. ... .- ---------------------------------.--------, J I IN THE COURT OF COMlVD N PLEAS OF WASHINGTON COUNTY,PENNi • ORPHANS I COURT DIVISION MARY FRANCES TIPPINS,a/k/a MARY F.TIPPINS, HEARING ON AUDIT The Honorable RICHARD DiSALLE,Presiding Judge No.158 of 1971 ( ) ( ) ( ) ( ) ( Estate of INRE: « ~Deceased. ~>-IIIZZ1&10. iot-elZxBEFORE:III«~ • • t-=u ii: Iii APPEARANCES:o oJ« u c :l., J:to~TTh'IE: A.J.DeMEDIO,Esquire,of Donora,Pa., representing the Accountants . Monday,March 19,1973,at 1:30 P.M.,EST Harrisburg and asked me to hand in the papers.I don't think there are any problems. uiIl:1&1t-Il:~THE Il: t-Il: ::loU ~MR. uii: II.o COURT: DeMedio. FRAZIER: The estate of Mary Frances Tippins.Mr Mr.Fraz ier? If the Court please,Mr.DeMedio is in THE COURT:Is anyone interested in the estate of Mary Frances Tippins,also known as Mary F.Tippins? (NO RESPONSE ) THE COURT: (AUDIT CLOSED ) /I " I hereby eertUy that the proceedlnQS and evidence are contained fUlly and accurately 1n the notes taken by me on the hearing of the above cause,and that this copy is a correct transcript of the same. The foreqotnq record of the proceedings upon the hearing of the above cause is hereby approved and directed to be fHed. -., " • • .--.".... ~u t4t <!tourt of <!tommnu Jhas of lIus4iugtnu <!tounty. Jtuusylnuuiu.~rp4uus'Qtoun minisinu J ESTATE OF Mary France s Tippins,a/k/a Mary F.Tip-oins, 6)-71-158No.__~-:...-_.:::.....-_ In the matter of the,__F_i::;.:r:....:s;;...;t;.......;:a;;.:.:n;.;;d~F=i=n=a1=. Account of JoAnn Zeg1an and Joseph Zeg'en ,EXAcutors. ADJUDICATION AND DECREE And now September ,/J I 19-1J-1 this matter came on for hearinglauditanddistributionatthissessionandtestimonytaken;and thereupon l upon due consideration thereof of the balance for distribution in the hands of the Accountant is determined to be $31,159.24 and the account is accordingly confirmed;and it is orderedladjudgedanddecreedthatthesaidbalancebe.paid out by the Accountant in accordance with thescheduleofdisributionheretoattachedandmadeparthereoflunlessexceptionsheretobefiled sec.reg.or an appeal be taken herefrom sec.leg. SCHEDULE Ot='DISTRIBUTION Balance per account,_ Additional Debits -Audit Additional Credits -Audit Balance _ Deduct Clerk/s Costs &Receipts~_ Attorney_--=.A::..J.a...-=J'-",<---=D=e=M=e=d'-"'i=o _ Russell Marino,Clerk e.c.,Filing certificaticn of real-estate Recorder of Deeds,recording certification of real estate Russell Marino,Agent.Balance of transfer in- heritance Tax 2375.56 Interest Tax 5/5/72 to 10/5/73 201.92 Mary Ann Shalansky Palmer,specific devise of real estate under Para~raph Second of Will, awarded tn kind at ap-:>raised value per certifi- cation set forth herein $31,070.01 117.7~31,187,7~ 28.50 JoAnn Zeglan and Joseph Zeglan,testmentary guardians for Armonde Marie Palmer,a minor, Paragraphs Third and Sixth of ~i11,1/3 of net proceeds of sale.of resl estate per Order of court, JoAnn Zep,lan and Joseph Zeglan,testamentary guardians for Pilar Lynn Palmer,a minor- Paragraphs Third and Sixth of Will,1/3 net proceens of sale of real estate per Order of Court - 25.,196..'+3 2878.'33 /...-, 22,317.60 0 ~ -to.~m ::J Z In n 9 0' 0 -+ ==. c :r -+::J CD CD ty -+ ....0 0 3 M -to.-n 0-+ t ~ iil' ::t. ., ~ 0 " ::: -to. -+:r ~ CD §; S~M~~~ • JoAnn Zeg1an.and Joseph Zeglan,Testamentary guardians for Mark Edward Palmer,a minor,Par agraphs Third and Sixth ot Will,1/3 net pro- ceeds of sale of real estate per Order of Cour Mary Ann Shalansky Palmer,1/2 Residue,accoun ant to take credit for advanced distribution Robert Allen Shalansky,1/2 Residue,accountan to take credit for advanced distribution L---' --~~19,438.11 No balance •. n Township, vania,being ovement rest of 10 nd 11,and described as follows: REAL ESTATE TO BE CERTIFIED TO THE RECORDER OF WASHING N COUNTY BY THE CLERK OF THE ORPHANS'COURT DI Mary Frances Tippins,a/k/a Mary F.Tippins,D visor t Mary Ann Shanlansky Palmer,Devisee,all the right titl the Devisor in an to the following described r ALL those certain lots of ground situa e now the Borough of Allenport,Washington Count Lots Nos.35,36,31 and 38 in the Stockdale L Company's Plan No.1,recorded in Plan Book 5, LOTS NOS.35,36.31 and 38,lying bet een Wood Street and State Highway,fronting on Locust Street,each,Twenty-ive (25) feet and running bac~,eaCh,one hundred ten (lO)feet to a twenty feet wide alley. BEING the same premises which Sarah J.Executrix of the Last Will and Testament of Albert W.Fa ias A.W. granted to g first tember 21, shington CERTIFIED TO RECORDER:SEPT County,Pennsylvania,and Letters Testamentary JoAnn Zeglan and Joseph Zeglan on February 16, The said Mary F.Tippins died on February 5,1 made and published her Last Will and Testament 1968,and recorded in the·Register of Wills Of Farquhar,deceased,by her deed dated June 12,recorded in the Recorder's Office of Washington County,ennsylv nia,in Deed Bool Volume 861,page 156,granted and • 0 >:J Z~n 9I/-?>~m n 0+VI 0 ::r0+l:(1)----0 :J0+0+'1-%5'"i (1)3 :.l 0 0 0 ,,->.',-.I -e~.."~~G......(1) ("'r)--'~., ,-00,.~0:::.~~ (I =0+::rtr:,';=(1) r~','-.:e, N I,·'~ct').,,,~~',_e.--u::'"*')#'.-"",j,,~-, u::::"'~1 ,:"..,r..;~~r---..~~+-t~~ l _ 1 '..J IN THE UNITED STATES DISTRICT COURT FOR THE WESTERN DISTRICT OF PENNSYLVANIA PETITION FOR APPROVAL OF SETTLEMENT AND NOW come'·tbe plalnt1lts by their ,Attorneys,BLOOM.BLOOM .ROSENBERG"BLOOM and request this Honorable Court to approve the settlement ot the above captioned action and to support thereof present the tollowlng: 1.Suit was tUed on behall of the Estate of Mary France.Tippins. deceased attha above number and term. 2.Thereafter extensive investigation,Coroner's Heartna.live deposittons,birina 01 expert witness,and extensive interviews and research were conducted In preparing this ,case. 3.The case was ca11ed for trial on December 11,19'12 and after extensive negotiations on that day and December 12.1972 the said case was settled lor $25,000.00. .. 4.A fall'division ot the aforuatd settlement ie $'1600.00 for the Wrongful Death Action.and $17.500.00 tor the Sunival Action. 5.A reasonable attorney'.fee ""hlcb I.the amount for whlcb tbe Petitioners contracted is 85"or $8.710.00. 6.The Petitto ner.are satiafled with the setUement aod the above ligures. WHEREFORE.Petitioners ••k thi8 Honorable Court to approve the settlement of the above eaptiolled case as set forth in this Petition. I "BLOOMj BLOOM.ROSENBERG'BLOOM BY---!.-/Mil!!!~.Ro••abg . .' .~' COMMONWEALTH OF PENNSYLVANIA )(ss: COUNTY OF WASHINGTON ) Personally appeared before me.the undersigned authority, JO ANN ZEOLAN and JOSEPH ZEGLAN.who being duly 8"orn.according to law,depose aad .ay that the facta let forth In the loreloing Petlt1eQ are true and correct to thebest of their knowledge.information and belief. •.....l Sworn to and subscribed before me this J2th day of December.1972. IiI JoAna ,!e.lal1_'__zpna_'_"__'_-......_.•__..._._._.__n .........-..............• ,b ..'.............---....... !./J...,~._...fl;?:....il-:llatA:al!l------ Executors of the Estate of Mary Frances Tippins.a/k/. M.ary F.Tippins b ,-,Rowent.At1lM _ Motal"7 PWtUc M7 Commq.ioo &l:plr•••J'tb.8..t '"3 •- IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE: ESTATE OF MARY FRANCES TIPPINS, a/k/a MARY F.TIPPINS, DECEASED. § § § § §No.63-71-158 § § § § *CONSOLIDATED FIRST AND FINAL ACCOUNT OF JOANNE ZEGLEN, TESTAMENTARY GUARDIAN OF ARMONDE MARIE PALMER,PILAR LYNN PALMER AND MARK EDWARD PALMER PURSUANT TO THE WILL OF MARY FRANCES TIPPINS, a/k/a MARY F.~PPINS,DECEASED. DATE OF GUARDIAN'S APPOINTMENT:SEPTEMBER 13,1973 ACCOUNTING FOR PERIOD:SEPTEMBER 13,1973 TO JANUARY 25,1985 Purpose of Account:Joanne Zeglen,Guardian offers this account to acquaint interested parties with the transactions that have occurred during her administration. The account also indicates the proposed distribution of the estate. It is important that the account be carefully examined. Requests for additional information or questions or objections can be discussed with: PEACOCK,KELLER,YOHE,DAY &ECKER Richard J.Amrhein,Esquire 70 East Beau Street Washington,Pennsylvania 15301 Telephone Number:(412)222-4520 *Pursuant to Order of June 14,1984,Joanne Zeglen was removed as Guardian and directed to liquidate assets held;this account represents such liquidation;the parents of the minors have consented to the filing of a consolidated account,as evidenced by their attached consent. SUMMARY OF ACCOUNT Page Current Value Fiduciary Acquisition Value Proposed Distribution to Beneficiaries Principal Receipts Net Gain on Sales or Other Disposition Less Disbursements: Administration Expenses Fees and Commissions Balance before Distributions Distributions to Beneficiaries principal Balance on Hand For Information: Investments Made Changes in Investment Holdings Income Receipts Less Disbursements Balance Before Distribution to Beneficiaries Distribution to Beneficiaries Income Balance on Hand Combined Balance on Hand *plus interest to date of distribution. 1 8 2 3 4 5 5 6 6 8 8 8 12,273.34* 55.00 1,640.97 8,636.49 $8,636.49 4,900.24 .-- $13,536.73 v 1,695.97 t.-- 11/)~11,839.7("- -0- $11,840.76 432.58 -0- 432.58 -0- $432.58 12,273.34 RECEIPTS OF PRINCIPAL Cash: 9/17/73 From Tippins Estate on behalf of Armonde Palmer 9/17/73 From Tippins Estate on behalf of Pilar Lynn Palmer 9/17/73 From Tippins Estate on behalf of Mark Edward Palmer Total Receipts of principal 2 Fiduciary Acquisition Value 2,878.83 2,878.83 2,878.83 ~$8,636.49 GAINS AND LOSSES ON SALES OR OTHER DEPOSITIONS l 6/10/77 744 Shares of Advance Investors Net Proceeds Fiduciary Acquisition Value $6,874.56 $8,595.90 Gain Loss $1,721.34 L.-- 9/06/84 8 Shares of Alltel Corp. Net Proceeds Fiduciary Acquisition Value $ $ 158.84 56.25 $102.59 1,/ 9/28/84 3 Nationwide Annuities Net Proceeds Fiduciary Acquistion Value 11/08/84 158.42 Shares of Windsor Fund Net Proceeds Fiduciary Acquisition Value TOTAL GAINS AND LOSSES Less Loss Net Gain $10,818.42 $6,438.59 $2,139.16 -0- 3 $4,379.83 t/" $2,139.16 /_ 6,621.58~·1,721.34 1,721.34 4,900.24 / DISBURSEMENTS OF PRINCIPAL Administration Expenses Accounting $55.00 Fees and Commissions 6/10/77 Broker's Fee -Purchase of Nationwide Life Insurance Annuities 8/10/83 Coldren,DeHass &Radcliffe - Attorney's Fees,claimed remaining unpaid 5//85 Peacock,Keller,Yohe,Day &Ecker -Attorney's Fees (Subject to Court Approval) Total Disbursements of principal 4 $435.97 $205.00 $1,000.00 1,640.97 1,695.97 t- DISTRIBUTION OF PRINCIPAL TO BENEFICIARIES NONE PRINCIPAL BALANCE ON HAND Merrill Lynch Mutual Fund Less claimed Attorney's fees and administration expenses remaining due 5 $13,100.76 $1,260.00 $11,840.76 '-- INFORMATION SCHEDULES -PRINCIPAL Investments Made 10/17/73 744 Shares of Advance Investors @ $11.25 Cost t;;.;?C>.o~ $8,595.90 10/25/74 5 Shares of Mid-Continental Telephone Corp.@ $11.25 $56.25 '-- 6/10/77 3 Nationwide Life Insurance Annuities @ $2,291.52 9/29/84 Merrill Lynch Mutual Fund Changes in Investment Advance Investors 10/17/73 744 shares @ $11.25 per above 6/01/76 Accumulated Dividends Reinvested,62.967 shares @ $10.84044 ($682.59),carried at 6/10/77 744 shares sold, 62.967 shares remaining,carried at 12/27/78 Purchased by Windsor Fund Total Accumulated Dividends Reinvested held 74.436 shares @ $9.17 ($682.50),carried at 5/31/83 Total Accumulated Dividends Reinvested held 143.226 @ $11.93 ($1,708.69),carried at 12/09/83 Total Accumulated Dividends Reinvested held -158.42 shares @ $11.49 ($1,820.43),carried at 10/08/84 Total Accumulated Dividends Reinvested sold 158.42 shares @ $13.375 ($2,118.86),carried at 'i17 '-I,S-"" $6,438.59 $10,818.92 $8,595.90 -0- $8,595.90 -0- -0- -0- -0- -0- Mid-Continental Tele hone Co. 10 25 74 5 Shares per above 12/27/78 Name changed to Alltel Corp. 1/03/84 Dividend reinvested,2.899 Shares @ $24.625 ($71.39),carried at 6 $56.25 -0- 9/26/84 8 Shares sold @ $22.375 (158.840),carried at o Shares retained Nationwide Life Insurance $56.25 6/10/77 3 Annuities purchased per above 9/28/84 3 Annuities sold @ $3,606.14 ($10,818.42),carried at Merrill Lynch Mutual Fund 9/29/84 Proceeds from sale of Nationwide Annuities invested 11/08/84 Proceeds of Alltel Corp.and Windsor Fund 7 $6,874.56 $6.874.56 $10,818.42 $2,298.00 $13,106.42 IJ.I I It/.'"/;2 RECEIPTS OF INCOME Interest 10/25/74 On Balance of Receipt of principal remaining after purchase of 744 shares of Advance Investors $15.66 1/25/84 Merrill Lynch Mutual Fund DISBURSEMENT OF INCOME NONE DISTRIBUTION OF INCOME TO BENEFICIARIES NONE PROPOSED DISTRIBUTION TO BENEFICIARIES $ $ 416.92 432.58 To:Armonde Palmer To:Pilar Lynn Palmer To:Mark Edward Palmer TOTAL Proposed Distribution to Beneficiaries *Plus interest earned to date of distribution. 8 $4,091.12 $4,091.11 $4.091.11 $12,273.34*t-- ·. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE: ESTATE OF MARY FRANCES TIPPINS, a/k/a MARY F.TIPPINS, DECEASED. § § § § §No.63-71-158 § § § § CONSENT TO FILING CONSOLIDATED ACCOUNT We,George Palmer,and Mary Ann Palmer,parents of the children,Armonde Marie Palmer,Pilar Lynn Palmer and Mark Edward Palmer,do hereby consent to Joanne Zeglen,Guardian filing one consolidated account in the above matter,instead of three separate accounts,one for each of the three above children.By consenting to the filing of a consolidated account,we do not waive any right we may have on behalf of the children to question or challenge any representation made in the account when it is filed. DATE: ~})«NI,-{ Sworn to and subscribed before me this 114J day of ~/),1985. J QWI},L {10uuJ~Notary Public STATE OF OHIO STARK COUNTY. The within named Accountant being duly sworn according to law,depose and say that the above account as stated is true and correct as §.h~verily believe. -al: Sworn and subscribed before me this 1... .day of .:~:19.~.5 . ..............~~~.~. NOTARY PlJBlIC.STATE OF OHIO MY COM·....1SSION f.)!:PlRI'S "UG.30,19A9 I do certify that I have given legal notice to 011 person5 concerned of the filing of the within occount in the.manner prescribed by Statute and Rule of Court,as evidence by proofs thereof filed to No.....6..~..-::.f..:£-:::..~.':5.'].L . .Witness my hand and official seal thiS :.~..~_ . day of :~19.P.~~ ..~·~~t~~}i! a-1 LI,-','.".....','I .:.~~.'1>"•••', ~.~ '\:0 ....~ JO Bd Il):...6,0 ()~:,!lIl () Ii>-<!'oJ .0 ~ ~... >.('~Q) ;:t:I'l... :9 0...N...,<'V \t1~\.~ :s......... :Q).... s:i '"0 .'bi> ::.Q)-Jas:~ 8 '<:;;)-=~....d0(,)...0..... ....-.-'--"._'----_._----:-':'.~ Q) .cl... ......::soU o cl;'i i ·...·p,.... ·I'l:::s: 0:(,):(,) :<tl :I'l i :a......i .~ ..'h.... Washington County,.ss: ~~ ~\~ 'c;~CIS.....:>li.......1 0 ~~,.!(!...lXii.......:tl ,::C:ril 0- 1 CISI ::3 H H0uz1IXiu-<rill ~~~j(/)1 Z1 H ril H:(/):Clr.:.p·d ril:Z0Pl:-8i a IiJ Hi (/)~001 Eo<8 1 Z .: LIi -<H Z1 .:l; ri Eo<(/)1 ~.ril1 I'f1}rill Pl ~:~rl IiJ ~!H t',aN8rillI;~~Nj ZC"'}:.:l; 1 ~!~rili Hz,Cl:>ll ~zl IXi1Xi:.:l;'.:l;~!~a!~ 0 lJi t'z...!t,. ... J ~---------------------------------- , ~)l. ----------~--- .. , '\"-",~, -Y'...I ~.":< } The Court is respectfully requeste d to determine proper distribution in this estate. ~JLL- Counsel for Accountant "t," IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE:§ § ESTATE OF § §No.63-71-158MARYFRANCESTIPPINS,§ § a/k/a MARY R.TIPPINS,§ § DECEASED.§ PETITION AND NOW,comes the Petitioner,by her Attorneys,Peacock, Keller,Yohe,Day &Ecker,to present this petition to request discharge as guardian of the assets of minors,and to request restricted savings accounts be established for each of the named minors,for reasons set forth following: 1.JoAnn Zeglan and Joseph Zeglan were appointed testamentary guardians for Armonde Marie Palmer,Pilar Lynn Palmer and Mark Edward Palmer,until said children reached the age of twenty-one (21),for the net proceeds of the sale of real estate per Order of Court in the Estate of Mary Frances Tipp~ns a/k/a Mary F.Tipp1ns,No.63-71-158,Washington County, Pennsylvania.A Schedule of Distribution was approved for the Estate by Judge Paul W.Simmons on September 13,1973,with distribution to the testamentary guardians. 2.The Co-Trustee,Joseph Zeglan died on December 24, 1976. ,.'/". 3.The surviving Co-Trustee resides at 2305 Helena Avenue,N.W.,Massilon,Ohio 44646. 4.The minors,Armonde Marie Palmer,Pilar Lynn Palmer, and Mark Edward Palmer,reside with their parents at R.D.#1, Box 6,Arthur Drive,Hockessin,Delaware 19707 . ..5.A copy of the informal accounting is attached to this petition setting forth the amount received by the Trustees,how the Trustees invested the money,and the present day value for each fund for each minor. 6.Petitioner no longer believes she is able to handle the duties of Trustee.However,petitioner feels that there are not sufficient assets in each account to warrant a replace- ment Trustee;but that the wishes of the Testatrix grantor could be followed by having restricted savings accounts opened for each child with pay-out to be made to each child on that child's twenty-first (21st)birthday. WHEREFORE,your petitioner does request the following: that a hearing be set for presentation of information by petitioner as to why she can no longer act as Trustee;that the court direct notice of this hearing to be sent to the children; that the Court direct appointment of a guardian for the interests of each child,if the Court deems this necessary;or,in the alternative,give notice to the parents of the children as to -2- I • ',''. the hearing;and direct the Trustee to file an Inventory prior to the hearing date. PEACOCK,KELLER,YOHE,DAY &ECKER BY:~~~__ Attorneys for the Petitioner -3.,.. 1 • \ • INFORMAL ACCOUNTING EVENTS SCh/Dist. Dated 9/13/73 from Estate of Hary S.Tippins 63-71-0158 10/17/73 10/25/74 ARMONDE MARIE PALMER DaB 11/20/65 2,878.83 Cash Purchased 248 shares Advance Investors 2865.30 dividends rein- vested Amount left over from 10/17/73 transaction,plus interest used by Trustees to purch- ase Hid-Continent Telephone Corp.for eldest~5 shares for 56.25 - dividends reinvested PILAR LYNN PALMER DaB 3/6/67 2,878.83 Cash Purchased 248 shares Advance Investors for 2865.30 dividends rein- vested MARK EDWARD PALMER DaB 2/22/69 2,878.83 Cash Purchased 248 shares Advance Investors for 2865.30 dividends reinvested Sold 248 shares Advance Investors for 2291.52 (loss 573.78) Reinvested dividends kept in fund 6/10/77 June 1977 12/27/78 Present Day Values Sold 248 shares Sold 248 shares Advance Investors Advance Investors for 2291.52 for 2291.52 (loss 573.78)(loss 573.78) Reinvested dividends Reinvested dividends kept in fund kept in fund Purchased Nationwide Life Insurance Annuity for each child at $2291.52 per child for total of $6874.56, minus broker fees of $435.97 for net invested $6438.59. Advance Investors purchased by Windsor Fund. Reinvested dividends kept with Windsor Fund. Windsor Fund 12/9/83 53.766 shares at 11.49/share = 617.77 53.766 shares at 11.49/share = 617.77 50.905 shares at 11.49/share = 584.89 .------------------------------------------- I •'.''.I , Nationwide Life Insurance Annuity Value for all three combined $10.283.69 12/31/83 [3427.89][3427.90][3427.90] Alltel Corp. formerly Mid-8 shares held by Continent Tele-Trustee phone 2.899 shares 1/3/84 reinvested 10.899 shares at 24.625/share for total $268.38 Net Values as of present date 4314.04 4045.67 4012.79 ','..,. COMMONWEALTH OF PENNSYLVANIA COUNTY OF WASHINGTON ss: Before me,the undersigned authority,personally appeared JoAnn Zeglan,who being duly sworn according to law,deposes and says that the facts set forth in the foregoing Petition are true and correct to the best of her knowledge,information and belief. Sworn to and subscribed before me this 2~ day of ~,1984,A.D. ~F.~O~N<JTA\lNEtJa;rryE P~ull!>l!Pi c MY WM:t.:::;SICil E::?::;~~SEPiE:.13ER 28.1985 .RECORDED IN STARK COUNT.( ".' 2305 Helena Avenue,N.W. Massilon,Omio 44646 The Honorable Thomas J.Terputac Judge of Orphans'Court Washington County Courthouse Washington,Pennsylvania 15301 Dear Judge Terputac: I,JoAnn Zeglan,as the surviving Co-Guardian of the assets under the Will of Mary Frances Tippins,a/k/a Mary F.Tippins, deceased,do hereby request that I be removed as Guardian of the assets,and that these assets be placed in restricted savings accounts,each savings account in the name of one of the grand- children of Mary Frances Tippins,with said restricted savings account not to make a pay-out until each child reaches the age of twenty-one.If prior pay-out is necessary,then said child may petition the Court for said pay-out. I have been Guardian of the assets since September 13,1973. During that time I have endeavored to take care of these assets to the best of my ability.However,I find as time goes on,that it is a burden to me to maintain these assets to the best that they should be. I believe that a restricted savings account for each child will be as good for the assets as my maintaining them.There would be a restricted savings account for Armonde Palmer,.with starting balance of approximately $4,300.00;a restricted savings account in the name of Pilar Lynn Palmer,with starting balance of approximately $4,045.00;and a restricted savings account for Mark Edward Palmer,with starting balance of approximately $4010.00. In the Petition which I am presenting with this letter,I have set forth the date of birth of each of the three children.Because of the age of the children,the restricted savings account for Armond Marie Palmer would only be in effect for approximately two and one-half years,the restricted savings accourit for Pilar Lynn Palmer would be in effect for only four years,and the restricted savings account for Mark Edward Palmer would be in effect for only six years. , '.0° The Honorable Thomas J.Terputac Page Two .. Therefore,I wish to be relieved of the responsibility of being Guardian of the assets from the Will of Mary Frances Tippins, a/k/a Mary F.Tippins,deceased. Respectfully Submitted: JoAnn Zeglan Sworn to and subscribed before me this 9 ~day of ~'1984. ~.;f-J'_~-~ublic o0, IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE: ESTATE OF MARY FRANCES TIPPINS, a/k/a MARY F.TIPPINS, DECEASED. § § § § §No.63-l1-158 § § § § o R D E R AND NOW,this ~day of ,jrlIVF ,1984,upon review of the attached Petition and letter from Testamentary Guardian,JoAnn Zeglen,it is ORDERED,ADJUDGED AND DECREED, that JoAnn Zeglen be relieved of her duties as Testamentary Guardian,and the balance of principal and interest presently held by Guardian for Armonde Palmer,for Pilar Lynn Palmer and for Mark Edward Palmer be deposited in a savings account in the respective name of the minor.Said savings accounts to be insured by a federal governmental agency and to bear the notation not to be withdrawn,except by Order of Court or attainment of the age of twenty-one years. ,. '- /?£~.11ft A-,II /d'//f IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PA ORPHANS'COURT DIVISION IN RE: ESTATE OF MARY FRANCES TIPPENS,a/k/a MARY R. TIPPENS,DECEASED LAW OFFICES PEACOCK,KELLER,YOHE,DAY &ECKER EAST BEAU BUILDING 70 EAST BEAu STREET/'-It Ji21GTON •PA.15301 I In t4t atuurt uf <!rummnn 'kus uf lfus!Jiugtnn atuumy, 'tuusylttuniu (0rp~uns'<!rum litrisinn J ESTATE OF MARY FRANCES TIPPINS, a/k/a Mary F.Tippins DECEASED No.63_7-=1:...---=1:.=5-=8 _ In the matter of the Firstand Final Account of Joanne Zeglen,Guard;an Under Will ADJUDICATION AND DECREE And now July I I 19~1 this matter having come on for heoringl audit and distribution and testimony token;upon due consideration thereot the bal- ance for distribution in the hands of the Accountant is determined to·be $12,664 .4:J and the account is accordingly confirmed;and it is orderedl adjudged and decreed that the said bal- ance be paid out by the Accountant in accordance with the schedule of distribution hereto attached and mode a part hereofl unless exceptions heretol be filed sec.reg.or an appeal taken herefrom sec. leg. Balance per account 1 Additional Credits per Audit none $12,273.34 392.11AdditionalDebitsperaudit Boiance'1 Attorney Peacock,Keller,Yohe,Day &Ecker Armonde Marie Palmer -1/3 to be put in sequestered deposit account in·Washington Federal Savings and Loan,no withdrawal can be made from any such account until the minor attains age 21,except as authorized by a prior order of court.4,221.82 Pilar Lynn Palmer -1/3 to be put in sequestered deposit account in Washington Federal Savings and Loan,no withdrawal can be made from any such account until the minor attains age 21,except as authorized by a prior order of court.4,221.82 Mark Edward Palmer -1/3 to be put in sequestered deposit account in Washington Federal Savings and Loan,no withdrawal can be made from any such account until the minor attains age 21,except as authorized by a prior order of court.4,221.81 $12,665.45 8,443.63 4,221.81 none No.63-_7_1,---,,1:..=5:...::8~_ In the matter of the Account of Joanne Zeglen of Estate of MARY FRANCES TIPPINS, a/k/a Mary F.Tippins 1\.bjubitntintt nub IIttttt v :-]l"I",.....__~ r",~,.','~:l c IlJ to C~~~-",~.-.. !JI ~OJ !Fa ,yrs-/l T -""a IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE: ESTATE OF MARY FRANCES TIPPINS, a/k/a MARY F.TIPPINS, Deceased. No.63-71-158 AFFIDAVIT OF NOTICE COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF WASHINGTON Personally appeared before me,the undersigned authority, Richard J.Amrhein,Esquire of Peacock,Keller,Yohe,Day & Ecker who being duly sworn according to law deposes and says that he did serve a coy of the attached Notice along with a copy of the account filed in the above estate by mailing the same to Mr.George Palmer,father of Armonde Marie Palmer,Pilar Lynn Palmer and Mark Edward Palmer,minors,by addressing the same to 1017 Trenton Place,Wilmington,Deleware 19801,on May 3,1985 by first class mail,postage prepaid. Sworn to and subscribed before me this 25th day of ___J_U_N_E ,1985 . LL~ Notary Public SUSAN R.CHESS.r;~t3ry PUJJ:c Washington,Washlngton Co.,Pa. My'Commission Expirvs June 16,IS83 ,,, IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHAN'S COURT DIVISION IN RE: ESTATE OF MARY FRANCES TIPPINS, a/k/a MARY F.'TIPPINS, DECEASED § § § § §No.63-71-158 § § § § NOTICE You are hereby notified that the account of Joanne Zeglen, testamentary guardian of Armonde Marie Palmer,Pilar Lynn Palmer and Mark Edward Palmer,pursuant to the Will of Mary Frances Tippins,a/k/a Mary F.Tippins,deceased,has been filed in the Office of the Register of Wills,Washington County,Pennsylvania on May 2,1985.A copy of the account is enclosed for your review.The account will be presented for audit the 26th day of June,1985 at 9:30 a.m.At that time,you may be present for the purpose of presenting any claims or demands that you may have in said matter.It is not mandatory that you attend.If you have any questions regarding the account or audit,please contact the attorney listed on the cover sheet of the account. \. Date:1l1~_.3-1-}_,~_e_~-__~-f2Q~ Attorney for Alcountant I "'. I IN THE COURT OF CCMMON PLEAS OF WASHING'IDN COUNTY ,PENNSYLVANIA ORPHANS I COURT DIVISION IN RE: ESTA'IE OF MARY FRANCES TIPPINS, a/k/a MARY F.TIPPINS, Deceased. No.63-71-158 AFFIDAVIT OF NOTICE LAW OFFICES PEACOCK,KELLER,YOHE,DAY &ECKER EAST BEAU BUILDING 70 EAST BEAU STREET WASHINGTON,PA.15301 Qtnuutyoflfus4iugtnu mittistnu Qtnmmnu 'lrns Qtnurt nf (@rp4nus' Qtnurt In the matter of the Audit of Account in E8~~~MARY FRANCES TIPPINS, a/k/a Mary F.Tippins No.63-71-1.58 Tp THE AUDITING JUDGE: Enter our appearance'for the testamentary guardian,Joanne Zeglen . ECKER.~~~~~~~~~~~~~~~~~~P~YOHE.DAY& Kenneth L.Baker,Esquire J ~~ VIf"--I..A ~es-~day of~__~~-,-=~~~~_,19__ N.B.-Counsel shall,by separate paper,present a concise statement of each claim,with supporting calculation of any interest claimed.Objections to an account as filed,shall be concisely s~ted in a separate paper. Council suggesting proper ilistributionshall file a separate concise state- ment in that regard.. No.63-71-158 In re Audit of Account in Estate of MARY FRANCES TIPPINS, a/k/a Mary F Tippin~ AUDIT 'r~ttipt fur .Apptarautt FOR Joanne Zeglen,Guardian ----_._--_._------- PEACOCK,KELLER,YOHE,DAY &ECKER Kenneth L.Baker Attorne.y ~.2 ------------------ Form for Guardian or Trustee Ifttitinn jur AiWit lin m~e (@rp~un!i·<!taurt af lIIus4ingtan aIaunty I Estate of MAEX .f.RAN.Cc.:.S '!:.:J:.J?J?.J..tlS .. ~.L..~J..~L ..!i~E.Y.£:.=."~.~EJ?~.~:?... For...~E!!!g.Q.9:~....~~.E.~.!::....I'.~.;h~!::E..!......~.~.~.?E....b.¥..~9. Filed at No....gJ.::-..!.2.~......".....of 19 .1J Fiduciary ~.??.~.~.~~.~.?l..~.~.~"".. Place of recordJ?g.l.m~.t'.....grH;L..Mg.r..Js.....E.QN.Q.r..g.....r..gJ.m.~r.........m.j,.D.9.r s of appointment......~9.!1.~.9.11.J..~L ..9.t......p..j,.§.t..~;j·.P..11t..j,g.P" minor-incompetent-life tenant Date of tr:ust .5e tember 13 1973orguardlanshlp"1?!.. If there have been former accounts filed in this estate,list: Reason for filing this account.is that 'Qy.Ql;,g~t:Qf J.1ID~l:1 l9.~H J.)Jgg~l'gn?)J.t.9..s;:t'.~l~~y.~g t.h~. guardian of her duties and directed that balance be deposited in restricted accounts. All persons having any interest,vested or contingent (including claimants),In the fund now before the Court, with the nature of their interests are: Armonde Marie Palmer (D.O.B.11/20/65)-1/3 interest Pilar Lynn Palmer Mark Edward Palmer (D.O.B.3/6/67)-1/3 interest (D.O.B.2/22/69)-1/3 interest All of said parties have received notice as required by the Court Rules except as follows: NONE The fund now before the Court is subject to the following taxes: NONE Set forth any legal problems requiring adjudication by the Court or difficulties that must be met in distribution: a)This is a consolidated account involving three separate guardianships created by same document involving equal shares. Parents of minors have consented to consolidated account. b)Will required that guardians hips continue until beneficiaries reached age of 21. c)Order of June 1~,1984 required funds be deposited in federally insured interest producing accounts bearing notation not to be withdrawn except by Court Order or attainment of age of 21. Balance for distribution per account, Additional debits not shown in account: (Indicate whether income or principal) Principal Income $J.J..,~.J..~..~..7..g . 432.58$. :- Additional credits not shown in account: (Indicate whether income or principal) Interest Income Total additional debits Total additional credits .~...4~·";,..t.;:o' $9..~..9..Q . 392.11 $~.?..?...:..~}. Balance for distribution...Principal $11,Jn.Q..~..7..§. .Income $B..f.:t~..§..9.~:;.. Total $lf..£..§.§.4..~..~..~.. If the balance for distribution is not in cash,list items held in kind with carrying value designated,and if this is ..a distribution account,file elections to take in kind for all items so listed: Not Applicable ..~ ____""""'"'--......-.-.~•.•_......_.,......__~......'-......~r__~......l.....~_-'----'.----.Loa....-_-~ 44'-,U " , Set rorth accountants sugg'estion as to manner and form of distribution to be made,:J.wards to be .stated in pro· portions unless specific amounts or items are designated by instrument under which estate is being distributed: 1/3 to be deposited in Federally insured,interest bearing account in name of Armonde Marie Palmer to bear notation "not to be withdrawn except by Order of Court or attainment of the age of twenty-one years". 1/3 to be deposited in Federally insured,interest bearing account in name of Pilar Lynn Palmer to be notation "not to be withdrawn except by Order of Court or attainment of the age of twenty-one years". 1/3 to be deposited in Federally insured,interest bearing account in name of Mark Edward Palmer to be notation "not to be withdrawn except by Order of Court or attainment of the age of twenty-one years". pe _ COUNTY OF WASHINGTON, COMMONWEALTH OF PENNSYLVANIA, The above named Fiduciary or representative thereof, being duly J?w.9,;J;::n doth depose and say that the facts set forth in the foregoing'petition are true to the best of...h.~.;:knowledge and belief. SWORN .....................................to and subscribed before me ~55 And your petitioner will ever pray,etc. ····9~····l.··J~··············· .. Th;s ?.~l:.!.'dayr/f J.:!J.!>I.E.:19 8.~. Signature of Officer 7.~.f!....::~_. Title of Officer . SUSAN R.CHESS.rJcttiry Public Office expires Y'!.~.~~!~~!~~:.X{~?;.I.i.~\\\?~..~.q:!..p.~.~.. My Commission Expi,us June 16,HiSS J " L__ ." ,'rtition 8ur !\ubit IN TWE ORPI-IANS'COURT OF WASWINGTON COUNTY FORM USED FOR GUARDIAN-INCOMPETENTS -OR TRUSTEES No.....ii.).:::.J.5...eof 19 ...:zJ_ ESTATE OF....!:1.~.~X X.~~.~s:.~.§.:!'X~.~~.~§..!._ ..?I~I..~!':1.9.~.Y.._..f...::T.~1?l?..~.~_~. FOR...b..E.!!!.Q.D:9.:.~~9.E.:?::~......r..~.~!!!.~E.!.~.~..~.~.~ _J;...Y!}9.....~9.~!:.I.~.9.....~~....~9.!.9 R9.~£l minors. minor-incompetent-life tenant Counsel for the accountant shall submit herewith the following,if pertinent: 1.Will or trust instrument-attested. 2.Inventory. 3:Signed elections of items to be taken in kind- if distribution account./ 4.Stipulation or certificate by minor approving account. 5.Praecipe for those represented. 6.Brief-for any question of law raised. _·_·..·..·····..···· ·····..··C~~;-i"'f~;···~~~;;-~t~t~··.. ~q ,- I .... "...,.•• Form 'RCC-33 RESIDENT DECEDENT COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS COUNTY OF Yf..~.~.h~.~g~g.?.. 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 hy the Secretary of Revenue.(Section 703 of the.InlJeritlince.an!l.E.st,ate Tax l\ct of 1961.) IN THE MATTER OF THE.ESTATE OF },AFFIDAVIT OF M~:r...Y....F.:X·9.:·P.:9."~"§·(·srt~~lii~~:~"·~i"d;;;;;;d~~t·)'''''''''''·''···...............................................EXECUTOR Late of w..a.shingt.Q.n County ~ ::,:'.:---:::::~::-::-_:::-_:},,: ...............................................J..9..A.P.:P:~.~.g!9.:.P:9.:P.:4.J.9...l3..~ph ?;.~.g!.c.!:.P.:~.. Administrator of the estate of the above-named decedent being duly sworn,depose and say ExecutorS ......,19....7J.......,J testate leaving a last will,copy of which iI hereto attached.} (V""r)Lintestate ...5. (Ully) Decedent'died F.e..br..:\J.ar.y (Month) Name and address of attorney or}A•.J.DeMedio,.Esq.,205....Fifth..St.r..e..et,Donora,Pa•.,....J5.033,........other authorized representative to whom all correspondence should be . mailed. That as such ex.ec.uto.r..5.deponent is familiar with the affairs of said estate and the property con- (!o:x"cutnr·Adm;n;strator) gtituting 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 Western PennSYlvania National Bank Marv Frances Tinnins Furlong Street 'R roc:.roroo Po,..,,..,.':::1 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 Schedu/~A attached I'!ereto and made part hereof sets forth fullv and in'detail all the real property in the Commonwealth of Pennsylvania of which decedent died having an interest therein.It also sets forth the mortgage encumbrances upon each parcel of real property at the date of death,giving the amount still due at death,name of mortgagee,date,rate of interest,and book and page of record thereof.It also sets forth in the columns provided therefore the assessed valuation of each of said parcels,the estimated market value thereof as of date of death of decedent. That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal property wheresover situated owned by the decedent at the time of death;all moneys left by the decedent at the time of death,whether in decedent's immediate possession,standing to decedent's credit in banks of deposit,savings banks,trust companies,or other instibltions,whether individually,or in trust for any other person or persons giving also separately the accrued interest thereon,if any,down to the last interest day prior to decedent's death in the case of savings banks,and to the date of decedent's death in all other cases;all bonds,postal savings,treasury certiflcates or notes and other evidence of in- debtedness of'the'Unlted St~tes 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"pofitical<subdivision thereof,or of,, any foreign country,which are owned at the time of death;all wearing_apparel,jewelry,silverware,pic- tures,books,works of art,household furniture,horses,carriages,automobiles,boats,and any and all other personal chattels of whatsoever kind or nature,left bydecedent,together with the fairly estimated market value thereof;all bonds and mortg6t!es held by decedent and of all claims due and OWing decedent at the time of death,and all promissory notes or other instruments in writing for the payment of money of which decedent died possessed,of whatsoever nature,with interest thereon,if any,giVing the face value and estimated fair market value thereof,and if such estimated fair market value be less than the face value,it sets forth briefly the reasons for such depreciation'as to each item;all moneys payable to the estate from life insurance polici-es carried by decedent;all annuity and endowment contracts the proceeds of which were payable upon the death of the decedent;and all the corporate stocks and dividends rlue thereon and unpaid as of the date of death,bonds and accrued interest thereon to the date of dece- dent's death and other investment securities owned by the decedent at the time of death,with the market value thereof at such time. ..J.ubseribed and sworn to before me tbis .......................•. .,::I;)rl4J;;;;;l~~~::~~3~a. My Commission Expires:Feb.10,1973 ..... I ......."'/,i ".,. 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 rnarketva,lue 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,with!n 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 recei~ed by,each transferee and all other facts of a pertinent nature regarding said transfers.In the case of transfers intended to take effect in possession or enjoyment at or after death,there is also attached to the schedule a cony of the deed,trust agreement or other instrument creating the trust.Ther.~is also set forth in said schedule a list of all property,.real and personal,with its value,which passes at decedent's death by virtue of the exercise by decedent,either individually,or jointly with another,or any power of appoint- \m!,!nt.vest.ed in decedent,either individually or jointly,by the will,'deed,or other instrument of another,\~(;,~..•(•t ..• ' with a copy of the instrument creating such power attached to the schedule. That Schedule D attached hereto and made part hereof sets forth the names and addresses of all persons beneficially interested in this estate at the time of decedent's death,the nature of their res- pective interests,their relationship,if any,to the decedent,together with the ages at the time of decedent's death of all minors,annuitants and beneficiaries for life under decedent's Will.It also contains a statement showing which of the beneficiaries named in the decedent's will,if any,died prior to decedent,the dates of their death,their issue,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 pers'onalty,plus the name,address··and relationship,!f~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 o'f 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", "C","E",and "F"as directed therein,. have been carried forward and properly registered in the Summary. r~L"iki~mmm - ...?~.9..?.R.~!~.p.:.~Ay..~."..,N"w...,,. (Street Number) ...M~.~.~.iJ9.P.:~Q.h.!9.1.1..Q4..9... (City or Town and State) NOTE:Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are filled in with details or the word "None",and in case the assets include rare and unlisted securities, securities of close or family corporations or an interest in any co-partnership or business,that the data and statements required under the paragraph above relating to Schedule "B"are attached.Also make certain that column #1 in the "Summary"has been properly completed as above-directed. ------------------------------------, RCC-34 (1-64) COMMONWEAhlH OF PENHSYLVANIA DEP~RrME"""TOF REVENUE BURE'hU OF COUNTY COLLECTIONS TR:ANSFE'R INHERITANCE TAX RESIDENT DECEDENT , (', 'SCHEDULE "A" ~EAL PROPERTY Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece- dent.Where property heid as joint tenant or tenancy by entireties,report on Schedule liE".Property hf'ld by thede,cedent'as tenant in common with another or otherst snouldbe identified as to quantum of interest and the estimated value should be that of the decedent's interest only. The real property located In the Commo,-",wealth of Pennsylvania should be described by lot and block number,street and street number,together wi th a general description of the property,with a reference to the record of the conveyance by which the decedent took title;If a farm state number of a- cres;also statement of mortgage encum~rancesupon each parcel at death of decedent.Taxes,assessments,acqued Interest on mortgages,etc.,are -.-tfi-.lle,..,U-fted on Schedule "F"and must not be deducted from this schedule. (1)(2)(3)I DEPARTMENT ASSESSED VALUE VALUATION FOR YEAR OF ESTIMATED CAUTION DECEDENT'S MARKET VALUE (Do not write DEATH In this spoce) .~-. ALL those two certain lots of ground situate in the Borough of Allenport,Washington County,Penn- sylvania,BEING LOTS NOS.42 and 43 IN THE KREPPS ADDITION,bounded and described as follows: BEGINNING at the corner of Bridge and Main Streets and running in a northwestwardly direction by line of Main Street,80 feet to a stake at the corner of Lot No.44;thence by line of Lot No.44 in a southwestwardly direction towards the hill, 100 feet to a stake;thence by land formerly owned by David H.and James L.Krepps,in a southeastern direction 80 feet to Bridge Street;thence by line of Bridge Street in a northeastern di rection,100 feet to the place of beginning. BEING -tl1e same premises which was conveyed to Thomas A.Tippins and Mary Frances Tippins,his wife,by deed of May Cantani,unmarried,dated May 9,1947,and recorded in the Recorder of Deeds Office of Washington County,~nnsylvania,in Deed Book Volume 724,page 578.The said Thomas A.Tippins died a resident of Allenport,Washington County,Pennsylvania,on --:--------------and upon his death title absolute vested in the said Mary Frances Tippins by reason of her survivor- ship.The said Mary Frances Tippins died on February 5,1971,having first made and published her Last Will and Testament dated September 27, 1968,and recorded in the Register of Wills Office of Washington County,Pennsylvania,and Letters Testamentary were duly granted to JoAnn Zeglan and Joseph Zeglan on February 16,1971. ,SECOND: ALL those certain lots of ground situate in Allen Township,now the Borough of Allenport,Washington County,Pennsylvania,being Lots Nos.35,36,37 and 38 in the Stockdale Land &Improvement Company's Plan No.1,recorded in Plan Book 5 page 70 and 71, and described as follows: LOTS NOS.35,36,37 and 38,lying between Wood Street and State'Highway;fronting on 'Lbc'ust Street, ~ach,•twenty·..£iye <,25}:feet and running back,eazch, one hundred ten {l10.}feet toa twenty feet wide alley. BEING the same premises which Sar'ah J.Farquh.ar, EJ:Cecutrix of the ~ast Will and Testament of'Albert W.Fa.rquhar,alias A.W.Farquhar,deceas:ed,by her deed dated June 12.,1953,and recorded in:the .-(over).. insert this total opposite ··real pr()perty"'t Schedule "A"in the ,X X X X X "As Reported"column on the last page of this return. ~. $ll,~~ ~ P((~~.ifJf..50 1$450.00 Recorder's Office of Washington County,Pennsylvania, in Deed Book Volume 867,page 156,granted and conveyed to Mary F.{Tippins.The said Mary F. Tippins died on February 5,'1971,having first made and p:u.blished her Last Will and Testament dated September 27,1968,'and recorded in the:Register: of Wills Office of Washington County,Pennsylvania,' and Letters Testamentary were duly granteq,to. JoAnn .Zeg1an and Jos,eph-Zeglanjm Febr.uary 16, 1971.-..•....•••~.~•..••••.••.•"•• I I i ~.~-?~'#/I)'rSo'~ J .:; ,... ,... "' \..-' RCC-35 .~ COMJilO'NYfoEALTH OF PENNSYLVANIA .1'RANSFER INHERITANCE TAX RESIDENT DECEDENT f f~ SCHEDULE "B" 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 with accrued interest or diVidends,salaries or wages,insurance pay- able to the estate or fiduciary in said capacity,partnership interests,interest in any undistributed estate of or income from any property held in trust under the will or agreement of another,even though located outside of the State,at the time of death,should be listed in this schedule. Item No. ITEM List and describe fully 50 shares General Corporation of Ohio Certificate No.0 10098 50 shares General Corporation of Ohio Certificate No.0 10077 100 shares of GTI Corporation Certificate No.JC 142681 Savings Account No.1343 in Western Pennsyl- vania National Bank,Roscoe Office Checking Account No.063 479 329 in Western Pennsylvania National Bank,Roscoe Office U.S.Government Bonds (see attached schedule) UNIT ESTIMATED DEPARTMENT VALUATION VALUE M.AR.KET VALUE (Do not write in this space) $312.50 ~312..;;rO 312.50 ~.j/~.50 337.50 '~-J ;]37.5'0 28.02 ~TV ~i"l (J:<- 487.03 rr/~lj.r7.t'.3 9542.01 a~~~S1-/{.c / 1966 Rambler Serial No.A6KA75P100351, Title No.A 18529336,loss paid by Motorists Mutual Insurance Company 775.00 Medical benefits from Motorists Mutual Insurance Company 1610.00 Death benefits from Motorists Mutual Insurance Company 1000.00 Premium credit received from Motorists Mutual Insurance Company 92.81 6.95 12.00 26.38 36.57 d?fJ'r..?J b.67 '1rj~fl..()0 «hJ :<c;,3 f' ~1?~,9:> !~~t·/00,001600.00 ~.II I~fl.j/~0 00 ,00 $17,500.00 ~ Refund from Blue Cross Hospitalization Cash found in home 1971 Income Tax refund Death benefits from Washington National Insurance Company Premium refund from General American Life Insurance Company Recovery in Survival Action vs.Charles V. Ormsby,et a1. Insert this total opposite "Personal Property",Schedule "B"in the "As Reported"column on the last page of this return. x X I; D I• ~••4-..::..••...:..."':"..:.\ Month ipr11 Year 1942 Amount . ,\(,.'.. ",~ •~:"1.1\'••'••:,,..iit. Intereat .J ,/.:,I I J',':/7'......,.....• 'j r ····'.'. .........•~....I...'•......,'"~..'.. Series E.Q4000016194E E.Q400001t195E. E.Q4000015196~. E.Q4000016197E.· E.Q4000016198E. E.Q4000016199E. E.Q44000016200E.E.Q 00001o~OlE. E.Q4000016202E. E.Q400(K\lr:;21)~:~~ E.Q4000016204E•. E.Q4000016205E E.Q4000010206E.• E.Q400001G207E.E.Q4000016208E. E.Q4ooooi6209E. fEe Q400001S210E. \E.Q4000016211E. E.Q400001S212E. E.·Q400001h213E. E.Ci4000016214E.E.Q4000016215F.:. E.Q4000016216E. E.Q4000016217E. E.Q400001621<3E. E.Q4000016219E. ~:~88881g~~?~: E.Q4000016222E.~:8~8888!g~~4~: E.Q4000016225E. E.Q4000016226E.~:S~3888!g~~e~: E.Q4000016229E.E.Q4000015230E. E.Q40000162;1E.E.Q40000162,;2.E. s.~40000192}3E.E.440000102j'~E..E..~0000162)~E. E.Q4000016236E. z.Q4000016237E.E.Q40000162;38.E. E.Q4000016239E.tl~~~mmrj ~:8~8888!g~~6~: E.Q4000016247E. ~:8~8888!g~~~~: ~:8t88881:g~5~~: E.Q4000016252E.E.Q4000016253E. ~.:848g8gfg~5i~: E.Q4000J16255E. E.Q4000;)16257E. E.Q4000 lJl6258E• E.~~OOOI)122~QE.~:~888fH:b~g'(~:E.Q4000016262E. E.Q400001626~E.f:81t888t:t g~gg ~:.i:8~888i::t~~g~~: E.84888Etb3~~~. ,. $25.00 25.00 25.00 25.00 25.00 25.00 25.00.25.00 .25.00 25.00 25.00 25.00 25.00 25.00 25.00 25.00 25·00 25·00 25.00 .25.00 25.00 25.00 25.00 25.0025.00 25.00 ~~:8825.00 ~5·:88 25.00 22.00~5:88 25.0025.00 25.0025.00 2~.00. 2 .00.2 .00 25.00 25.0025.00 25.00 IH~ ~~:88 25.00 ~~:88 ~5:88 25.0025.00 2g~.og2.0 2 .00 25.00 25.00 22.00~5:8825.00 ~§:88 ~~:88~~:88 Jan.1951 Jan~1951 Jan,1951 Feb.1951 Mar.1951 .I-iar.195' ip~:i~~t l'1e.y 1951 may 1951July1951 July 1951 AUi.1951 eept 19514~OV.1951 Nov.1951 ..Dec.1951 Ja:a1952 Mar 19C;:! Mar,19$:1 Apr.1952 . ~Iay.'1952 ~:ay.1952 June 1952July1952 Au~.1952 §~'p~t~5~1)oc~.1952 .Nov.195.2 ·Dec.1952 Dec.1952 J'f" Jan.19::::~tlsA 53 j~.Jc;..1953 .Lleb.1~53 Xar.19~3 Apr.1953 r"isj'.19S3 ~~f~.f22~AU~:".l§~~ .Au:!.1953Aug.1953 Sept 1953 urm~ ~:g:t~5~. Jan,1954 f~g;If9~4 . ~~f;t~5~ ~~5ilf§~~ i~he !~2tJune19S4 June 1954. July 1954 ~e'pt 1~2t§~Rt t9S4Oct.'1954 Nov.1~~4~~X:h8~ ~n:m~ .; J.. J I.e"..- J l,{.·<.,- ..J /.(,'"..... .J 7."tf ,.- )1..'1'1<'" ·1 t ,'!?'- 3,·'17< ,]".'17' J t,'I 7 ~'. .Ji.,'/7 /. J ,'.I'- 3 ,'.y I -' .]l.i I /. .~'.~:~j ~j :$,j-,t'J ~ .3 ..~-.f.],/ .J c../~·'-. )t.li- J·s,~.J - J 5'.).,.- j j".).t!",. .ji,'()<.1 ~ .]t'.u t ]t.d J:.. J':;./'1'" J .>:/i" JJ',/7 ~ 3;;-,1'(,- J >:j;l- .J j',J'I - J.j:7j~- j.s,'I"J..- .J 'I.·rl ... .J7~.1"1 .. .J 'I•.)/ - . ; J '1,3/-.; ;>'/.S I - .J 'I'IcJ -' .J ,/.'/~./ ,]y,/";;.- '.1:>.11- Jj.'II -' 3.J.'//-'j.].J.~'I -' ,j../·'II - .JJ."//o- J'I,II f - ,j '/'d :,'".- f'I,'!)"- J'I,1"1 - .J Y,/'l ... j-3,.J J-- 3.J,.J..I- J ,3,J.3 - Page 2 Total $9,542.01..,... ... Rcg-30 "" ,".r:O~mqN·'I'EALTH OF PENNSYLVANIA T~\NSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "c" TRANSFERS (1)Did decedent,within two years of death,make any transfer of any material part of his estate,without receiving a valuable and adequate consideration therefor?(Answer yes or no)no (2)Did decedent,within two years of death,transfer property from himself to himself and another or others (including a spouse)in joint ownership?(Answer yes or no)_n...,o",-__ (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)_n_O~_ (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 others ,.--_ (7)Did decedent in his lifetime make a transfer,the consideration for which was transferee's promise to pay income to or for the benefit of care of transferor?(Answer yes or no)-~n~o~__ (8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was subject to change, because of a reserved power to alter,amend,or revoke,or which could revert to decedent under terms of transfer or by operation of law?(Answer yes or no)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 o~trans~erees to decedent,i~any.Submit copy o~any trust deed or instrument,i~trans- ~ers are claimed to be non-taxable,also submit detailed statement of ~acts on which said claim is based. NOTE 3:List applicable property below in manner in which provided in Schedules A,B,or E. ITEM NONE. DESCRIPTION MARKET 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. ,. RCC-38 COMNIONWEALTH OF PENNSYLVANIA .TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE"E" JOINTLY OWNED PROPERTY INSTRUCTIONS:This schedule must d.isclose all property,real and personal,owner!by the r!ecedent jointly wi th another or others,including intangibles,standing in the name of the decedent and others.List real estate first,as entireties,or joint tenants,giving brief description,as indicated under Schedule "A",plus the date and place of record of instrument effecting vestiture,but do not include entireties or out of state real estate value in estate valuation column.Personal property Should be listed as in Schedule "B",plus date of acquisition,and the name,address and relationship (if any)of co-owners to the decedent. Description of Property,Date of Acquisitiqn,Name Address and Relationship of Co-Owners,and Place of Record of Instrt~ent,where Real Estate. Unit Value percentage Share Estate Valuation DEPARTMENT VALUATION CAUTION-Do not Write In This Space. Value of Value of Entire Decedent's Property Interest Insert this total opposite "Jointly Owned Property",Schedule "E" in the "As Reported"column on the last 'page of this return. ,, . RCC-31 .(12-63) CO~!Md~\~:EALTH OF PENNSYYLANIA 'I'RANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "D" BENEFICIARIES n n n n Deponent fUrther says that all the above-named beneficiaries are liVing at this time except below: BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OF(State full names and addresses of all who illegitimate children DECEDENT OF BENEFICIARY have an interest,vested,contingent or other are involved,set STATE YES IN ESTATE wise,in estate)forth this fact.)OR NO BIRTH Marv Ann Shalanskv Palmer ~~ts .~~i 3f',n~7 a~d 38·",,..k,I~Ip.~~n, 19 Pinedale Rd.,Windy Hills,~roveme¥>trlCo~Wtfny, Newark,Delrlware lq7ll Niece Yes sui-iuris 1/2 of residue Robert Allen Shalanskv l()!;?Kn{'\'V'A··~-··~ Monessen.Pa.15062 Nephew Yes sui-juris 1/2 of residue Armonde Marie Palmer 1/3 share in property in ,. 1q Pinedale Rd.WindY Hills Allenport being Lots 42 rewark Delaware 19711 Grand Niece Yes 11/20/65 and 43 Krepps Addition havinQ 2 story dwellinQ ,thereon, E;l~.,.T "......'1'\0."1,....,.,,,.,.1/3 share in property i, Jq pj,nedale Rd.WindY Hills Allenport being Lots 42 Newark Delaware lq711 Grand Niece Yes 6/3/67 and 43.Krepps Additio 'h""rin a 7.nwp11incr erected thereon. l\Jf",.,.lr ~,.h.,,,,.,.rl 0",1,....,.",.,.1/3 share in property i 19 Pinedale Rd.WindY Hills Allenport being Lots 42 Newark Delaware 19711 Grand Nephe..Yes 2/21/69 and 43.Krepps Additio havinQ 2 story dwelli~ erected thereon , NAME DATE OF DEATH RESIDENCE -l , .. . ",,'"" OF THE ESTATE OF REPORT AND APPRAISAL (Executor-Administrator. must complete "As Reported"column #1.) ~.-]~!:t''"I '"I Cb Cb0II)'"I e:-Vl ::l Vl Vl Vl 0 (t ::l "'0"""l e:-'"I'"I 0~Vl ~"ClII)'"I CbC'"o '"I(;)"Cl ~ !:%:l ~...Vl '<...II)...Cb enc:::::::::::>!:t' W V'J V'J -< ()()?"?"?"o ~;;;:::~--------- -e')~-GO ~.y,~j;i::>.'VJj......~:wi-o >0':t::I .... C1'~Vl N P -.0 ~-.J 01 !:t'_•~-.ob.g_ N .,.""'-" N :o~-.J -.J b ....-2.--- Year l Dl THE .Vd "OD N0 J....;;:\W3'n~~;11\i~\JO ·i.~:.i l.S\!)']tl {)~.~\;.:"":•000 :'~'.~;l~n\j ....Mary...Fr.anc~.$...Tippi.n..$. Deceased ~IATIER OF THE APPRAISEMENT Late of ....AU~.tlPort..•........................ ~V~~ini'stratiOn !No.. . Commonwealth of Pennsylvania County of.Was.hi.p.gtoP..... ,. (,-~ ~~-GO~.y;.~ LS ......\';....t:i::~ ,·:·'r''"'...,'j'J\ ~c:>'C!'~ " £L,s· t ~ \.~ j~: "f'i~o ~: .~: ",,' ..>.~~~ ,~"tJ::~..-..:~:"{\~~''J ,{~3'''','::"1 _. ..."''V ::l:~:6 a.:'-1 :Cl - \ Fo'",RC C·115 DEDUCTIONS ALLOWED IN j AND AGENT OF THE COMMONWEALTH OF __W:..:....::a:.:s:.:hi=·:.;:n:.;gt;>.=...;:o..;::n"'--_COUNTY ....OFFICE OF THE REGISTER OF WILLS STATEMENT OF DEBTS AND DEDUCTIONS ~3 -.71-{s J THE SUM OF $Hf.:t..~.Cf.~•..2.4 .. DATE APPROVED ~(YJ..7...~. ESTATE OF Mary Frances Tippins LATE OF Allenport DATE OF FILING APPRAISEMENT DATS OF DEATH February 5.1971 DATe:NO.OF NAM&:OF PAYEE REMARKS AMOUNTVOUCH,"" 2/16/71 Rus sell Marino Testamentary letters $13.Do 3/111 71 Herald American Advertising 17.iO 3/111 71 Wac'h;.,.,n+on Countv 1=2 :s A'•Q;.,.,N 1A.100--- 3/191 71 Rus sell Marino 3 l'lhm·t •~ir-~'h:'Q 3 00 3/261171 William .Tohnsnn Accident investigation 258 25 4/r:,/711 Jaan E.Hamel Coroner's inauest transcriot 27 150 4/13/71 West Penn Power Co.Electric service 19 152 4/13/71 Municipal Authority of h 7r:,WashitiQ"ton Two.Water bill 4/1~1171 .T r.Pennev Comnanv Balance on account 26.74 4/14 71 Bell Telenhone ComDanv T eleDhone bill 91.16 4/14 71 ARGO Gasoline bill 32.99 4/14 171 Hll1'Ylhlp Oil Co.Gasoline bill 9 162 4/14/71 Cox's Balance on account 8.98 4/141 71 Columbia Gas Gas bill 14.56 4/15 71 Russell Marino 5 short certificates 5.00 4/28 71 Mon Vallev Memorial Park Plate for l!rave 18.00 4/7.R I'll FprN1,Q{"\""Fllneral Home Gomnlete funeral 1364.00 10/}C1/71 Bell T eleDhone ComDanv T elenhoen bill 23.41 10/1ci/71 Anna Mae Carroll 1971 school tax 105.60 10/1c1/71 Malcolm L.Morl!an 1971 countv tax 31 04 1011c1/71 West Penn Power Co Electric service 42.19 Washington Township - 10/lc1/71 1\11'".,.,;ro ;T\~1 A c'.Water service 6.5 4 1112l1/71 Columbia Gas Gas service 32.65 12/lC1/71 Washington Twp.MUnlClpal Final water bill 4.84Authoritv 2/16 71 Columbia Gas Gas Service 13.85 2/16 71 West Penn Power Company Electric service 19.09 COMMONWEAL.TH OF PENNSYLVANIA }s.:COUNTY OF Washjngton ~e,JoAnn Zeglan and Joseph Zeglan HEREBY CERTlI'Y.THAT.TO THE BEeT OF MY I<NOWLe:DGE AND BELIEF.THe:FOREGOING IS A JUST AND TRU e:srATEMENT OF DEBTS.FUNERAL EXPENSES AND EXPENSe:s 0" ADMINISTRATION SUBMITTED TO THE ESTATE OF Mary Fr~1 Tippins._DECEASED.AS DEDUCTIONS ,..OR 'NNEO'TA"'"TAX PURPOBEB.L 'f::;:"~ -,c..AND B~;;@'DBEFDR'ME TN'B ~9 ~.y .,;,?=(C••,~Jan r -rY ,,,73 ~;A/T~....AA ./.dTI'-?~-- Nota~~IubhC,Donora,Wash.(;0.,.t-'a. My G mmission Expires:Feb.10,1973 , Form RCC·lO.'..,•DEDUCTIONS ALLOWED IN THE SUM OF ',....$""1.~",,,,,Y.:9.'~"""~'-='OFFICE OF THE REGISTER OF WILLS." OF _W_a_s_h_i.;,;,n...:Jg~t~o:;,::n=--__COUNTY STATEMENT OF DEBTS AND DEDUCTIONS DATE APPROVED .."."."~.l.'!...l..1.,,.~ AND AGENT OF THK COMMONW&ALTH ESTATE OF Mary Frances Tippins I.ATE OF __..:.A,:;,l""l:.,::e:,::n""'p...o"""r..,t'--_ DATE OF FII.ING APPRAISEMENT DATS 01"DEATH February 5.1971 DATI!:NO.OF NAM&:OF PAYEE REMARKS AMOUNTVOUCH"" 2/16/72 Malcolm Morgan 1972 County tax 25 65 ~11 A-17?Anna Map.Carroll lq71 '0 I a"h '!-"'V"21 S3 3/17/72 Columbia Gas Gas service ~~~q 3/30/72 Columbia Gas Gas service 2q 4q 4/11 17 ?11."'~_~~Il'\~t"n;('\Arr;nPTlt n;c:63 60 I 4/14/72 Githen's Insurance Agencv Fire insurance 24 00 I A-/2?72 Columbia Gas Gas service 10 131 5 Iq I'"2 Githens Ae:encv House insurance 36 00 5/12/72 Catherine Schneider Real estate appraisal 25 00 5/12/72 Rudolnh Svrcek Real estate appraisal 25 00 6/2/'"7.Columbia Gas Gas service 11 7.R 6/191 72 C.S.Bateman Ae:encv ..Sale of II"eal estate: 1972 prooorata share of taxes 49 35 IOJn Deed Stamns .115 00 Brokerl s Commission b90 00 All 'I'>for roto antenna 130 00 Allowance for cutting grass 20 00 Allowance for cleaning out articles 10 00 Legal lee lor petitlOn and 7/211 72 Geo.O.Frazier sale of Tp.al P.!'ltatp.200 00 7/211 72 Geo.O.Frazier Reimbur s~~ent for filin,g,10 50...-an :ax assessment• 1/111 73 .MJ.lton Kosenberg and A.J.Attorneys tee tor surVIval 6125n.,1\/T"n;n action 00 1/11/73 M::I'I'c:n &MrT Actuarial study for law suit 140 00 1/25/73 Joseph and JoAnn Zee:lan Co-executors'fee 2281 46 - 1/251 73 A.J.DeMedio Attornev's fee 2281 46 I1/25/~3 Evelyn P.Dolnack Notarv Fees 5.25 , TOTAL $14 SSQ 26 COMMONWEALTH OF PENNSYLVANIA } ___8.: COUNTY OF I.----------------------~,HEREBY CERTIFY.THAT.TO TH!BEaT OF MY KNOWLI!:DGE AND BELIEF.THI!:FOREGOING 18 A JUST AND TRU E STATEMENT OF DEBTS,FUNERAl.EXPENSES AND EXPENsa 01" ACMINISTRATION SUBMITTED TO THE ESTATE OF Dli:CEA8ED,A.DEDUCTIONS "OR INHERITANCE TAX PURPOSES. ___________________(1.,S.l SWORN AND SUBSCRIBED BEFORE ME THIS ,CAY 01' ------18 __ r • .,., ;_.. "-' .\ ,, •,• ," ESTATE OF -----------------------........_-------- i :.,,, .ADJUSTHE~{TS -FILE NO.63-71 -158 DEBTS &DEDUCTIONS FORN -AHOUNT CLAll1ED LESS IT2~,1S DISALLO~'lED: !'." TOTAL J;.T,I ,CrIIABLE DEDUCTIONS' $6.~AOtl ."$e-/;42·~~2(, ${t .__........0 ....o~cO,,-._ , $----- $------, ", = 1:-::BALANCE I··'..ADDITIOi-JAL D:::DUCTIONS -ACCOUNT &AUDIT , . :J:d:,:..,j."i"'"~'.~'>J~.'.'/'~>;;~-,.",.~;"-'------'$-ii~~·O'"---.. \-'./14;').",11 .,r ).).$A /;~If".A",J~Ai!A"f 1 /,1/'/-·lA •.A,1\J!.;/U -p'-_-------.I,~A\~~Z (J k ""?Jjj $_...-'J.~s:_.......()O_ $------ Date Approved RUSSELL MARINO,REGISTER OF "TILLS By:, T' ....: '. ,.".. R CC-B 1 (6-71) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 IN YOUR REPLY PLEASE REFER TO 38-140-8 Inheritance Tax Division ) NOTICE OF FILING OF APPRAISEMENT JoANN ZEGLAN &JOSEPH ZEGLAN (ExecutorlKX~tiX In Re:Estate of _--=-M:.:..:A:.:..:R;.=:Y--=-FR:...::AN:..::::.....-C=--E-:S---=.T..=I..:....P..:....P.=.IN::...:..S=--_ __'.:.:.:'lA=S::..:;H=I=N:..:::.G..=..T-=-.O::..:..N__Coun ty -File No._---:6::....::3~-....:..7=1---:-1=S::....::8~__ Dear Mr.&Mrs.Zeglan: You are hereby notified that the ---'o:..,:r:...,:1=..·g~1='n=a=l'--_ appraisement in the estate of Ma ry Frances Ti ppi ns has been filed in the office of the Register of Wills of Washington County on February 14 ,19.1.3....,Said appraisement reflects the following valuations: Real Estate 1=.1.....,.."S>L;O!o!..:O!l!....l..-'.O~O~__ PersonaI P roperty ---lo3....3""",....,6.....7.....9...........2....7.L.-__ Transfers _ Jointl y Owned -:-:::--::~~=_=--- TotaI 4--'-S--L,..;:::1..c..7...::,.9...::,.._2..;...7__ As to such tax that is paid within three months from date of death,a five (5%) percent discount is allowable.As tQ 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. SignedDate_---=F:....:e::...::b=-=r:...:u=a=ry'-J---=1:....:4~,__=1=9....:..7_=3_ Any party in interest who is aggrieved by an appraisement may appeal therefrom as provided by law. Title APPRAISER I DATE OF DEATH:February 5,1971 Note:This is not a bill. ~.-iv COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT Estate of TIPPINS,MA:RY FRANCES (Last Name)(First Name)(Initial) SUMMARY DATE OF DEATH 2-5-71 FILE NO.63-71-158 REPORT OF INHERITANCE TAX APPRAISER I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of lvashington Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at the va lues set rouh oppos ite eaeh Hem in the last eolumn '0 the d ght in Schedu s"A","8-=2':'.~nd ..E","",-,. Dated:February 14,1973 V~~FH cC INHERITANCE TAX APPRAISER REPORT OF THE REGISTER OF WILLS I,the undersigned duly elected Register of Wills in and for County,Pennsylvania,do respect- fully report that I have allowed deductions in the amounts claimed by deponent,except as to those items where a greater or lesser amount is set forth in the last column to the right in Schedule "F",which greater or lesser amount represents the sum allowed as a deduction. Dated:. REGISTER OF WILLS INVENTORY Real Property (Schedule A) Personal Property (Schedule B) Transfers (Schedule C) Joint -Held Property (Schedule E) TOTAL GROSS ASSETS Less Debts and Deductions (SCHEDULE F) CLEAR VALUE OF ESTATE 45,179 27 45,179 27 VALUE AS REAPPRAISED $__--4'..L.L-+-:~!......jliioL!o!c- Valuation of life estates or FOR USE OF REGISTER ONLY Tax on $-+__2% Tax on $-+__6% Tax on $---------+--5% Tax on $-+__~ Tax on $15%·· Exemptions========t:== Total Estate ---J"--_ TOTAL TAX COMPUTATION OF TAX $-------+-- $-------+-- $-------+-- $-------1--- $-------+-- $---1__ (*)As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. Less tax previously paid BALANCE Less 5%of tax if paid within 3 months after death :::::::::~E= TOTAL TAX BALANCE :------~PAID $L BALANCE OF INHERITANCE TAX DUE $t= Add interest at rate of 6%from _____to $------ AMOUNT OF ESTATE TAX ASSESSED $~L- Estate tax paid $--Il- BALANCE DUE $--------~~ Add interest at rate of 6%from ------Ito----- 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. OF THE IN THE J' ALLENPORT.. 'vASHINGTON REPORT AND APPRAISAL MATTER OF THE APPRAISEMENT ESTATE OF ...~fARY ...FRANCES...'l'I.r.P.l:NS ... Deceased Will lAdministration~No Year . Late of .... Commonwealth of Pennsylvania County of DEPARTME~~T OF REVENUE BUREAU OF COUNTY COLLECTIONS-'. HARRISBURG.PENNA.17127 COMMONWEALTH OF PENNSYLVM.JIA RESIDENT INHERITANCE TAX APPRAISEMENT I DATE .......~.~.~~~.~..~y.......!.~...?.......!..~.!..~....., COUNTY Ji.~..~.h.!.nK~..Q!!. FILE NO...§.J..::.7..l...::.l~..e.. Whereas,Hary Fr.anc..e.s Tip.pins late of All.enp.or.t . in the County of .w.a.s.hingt..on Commonwealth of Pennsylvania,having died on the s.tb.day of .F..'.~.p.r.~.~.r.y 19 7..1,seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,F.r.e.d.T..o..S.i.,an appraiser duly appointed according to law, having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for Ufe or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such future interest. Unit AppraisementDescriptionofAssetValuesMadeforInheritanceTaxPurpoles $ REALTY: See Schedule "A"attached hereto:11.500 00 PERSONALTY: See Schedule "B"attached hereto:33.679 27 ! ! Total 45,179 27 "".. form~;v~~~hbl:':::~h~W<>rIl~L~:'~a~o~er~:~~s~~~~:el~~~ Appraisrr ...........................,Penna. .JiA$.I:I.J.:.NQ'rQ:N..CoUllty RESIDENT INHERITANCE TAX APPRAISEMENT Estate of MARY FRANCES TIPPINS Deceased. Late of ALLENPORT Date of Death,¥.~~.!.'.~~.I.1':?.L !~.?..~. AppraisclIlei!t Docket Vol.38J•••••••••••••••••••••••••••••••••••••••••••••••• Page,.+4Q.~.~No..§.~.~.7J~!.?.~. Filed in Register's Office,F..e..b 1.4..,.19 7.3 Amount of tax due,$. DEPARTMENT OF REVENUE Received, Examined and Approved,. Wrote abal/t A ppra.isement,'~d "08 :':~il~~'~;'I\';)'I;,\ ST\'.:;,j ~~'-l";'J.s 'l n:1'd fj;,.,'-."-:.';;.Sf,H Appeal j,.om Appraisement,.. Entered and charged,. \!'\'0 I' t ;':..~ I'.-.~rlL,01.1.)(.6 ~,-:'"~1 ~\r,,1\"'l-".,'\~;:';:•~t.J .., # :.;~,, June 12,1973 HERBERT BRI~LEY,ASSISTANT CHIEF COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION 411 SOUTH SECOND STREET GABLE BUILDIBG HARRISBURG,PENNSYLVANIA 17127 RE:Estate of Mary Frances Tippins Late of·Washington County File No.63-71-158 t'l Date of Death:2-5-71 Dear Mr.Brinkley: We would like to have permission to correc~the above subject estate • •On Schedule "A",on the reverse side of the page is listed a piece of property valued at $450.00,this amount was not inclu.ed in the addition of Real Estate. This correction will change the amount of Real Estate from $11,500.00 to $11,950.00,it will change the Gross Assets of the Estate from $45,179.27 to $45,629.27. Being that the Orphans Court is awaiting this correction so that they may finish the account on subject estate,your immediate attention on this aatter will b~appreciated. j /mjr Very truly yours, FRANCES LEO, CHIEF APPRAISER / 7 ,.. JuDe 19,1973 we ac1aMJW1.age rece.1pt of your l~er datea \JUne 12, 1973,br~our att:eu:1on ~o.t.ypogrQhical error 111 t.M .'.m'a18..~lled on J'elz"uEY 14,1973,1n t.~e.1:Jow ~101Jed ea't£e.'T.~~~.:~~.~C::.~('j ,::.~,.~.~A iw1eW of the aubj-.ct 8pp&-.'.al clearly shcMI t.bat __~-appr.iMrS valuat10D of real ut.at.."..lICtually $11,950.00 .-bit was ~ly t.ypa4 _$11,500.00 vMs1 tom.f~.... ~ratiaferre4 ~sehe4nl."A"of t.he return ~o ~otbE jn'bjr1t.uce t:~papera• .~~lY,..hereby or--JOU ~••1oD to oorrllCL t.bD factual error 111 t.yp.1Dg,aDd our ~record8 wUl be .ajwzte4 t.o reflect tbl....1'h1a effect8 an ~111 tot. t.otal Groll.AS.et.t.o .11OV r..a $45,629.27. Very 'truly yours, Herbert A.kiJikley~AU:l8t.8J1t:Chief In'bIr1t.eca flU D1V1a1on HABlkal DE 311 ,~ eel "Mr.RuDell MariDo,Req18t..of W1l18 I &1:y.A.J.DIlMe4io ...'71-.J~e...."~.....,.,;:.:J ::DJ>m C'...r·<f><:')c: S::I:(r;.......-(/)(J'mz-I fl·,......,..rn ,...~r~~::n r-...J7)</.,.,.:I:%<Z..,.,;..-::::::,.....';........-:0 -r-:z-0 ,...0><n .. Paul A.Simmons, XXXXXXXXXJQCCC June 29,19'13 A.1.DeMedto,Esq. 205 FUtb Street Donora,Pennsylvania 15033 t.1 In Re:Estate of Mary Frances Tippins,Deceased. No.63-71-15§ Dear AI: .In reviewlnq the audit petition and other documents In the "above estate,I noticed that you included in the audit petltlon IilB :-'an addttlon~l debit a recovery of $7600 under a wron9ful death action and,Us ted as additional credits leqal fees In the Vlron9ful '-death action and additional fees for the executor and the attorney which I assume are attributed to the fund received from the wrongful death actton. The Orphans'Court haS no jurisdiction to order dlstribution of money recovered to the wronQful death action,and I suqqest that you flle an amended audit petition deletlnq the additional debit and the additional credits pertaloinq to the wrongful death action 1n order that the audit of the estate can be completed. Your atteotlo~Is Invited to theeaae of pQZzuolo,reported in 433 Pat 186 (1969). V,ery truly yours, lay W.Troutman,Audit Clerk lWT/Vh , ,., .-' .- , d' ,.- '.. • ( RCC-134 (9-71)~-',"COMMONWEA~TH IttF.,fENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHE1'tITANCE TAX DIVISION OFFICIAL NOTICE OF INHERITANCE TAX APPRAISEMENT AND ASSESSMENT OF ASSETS NOT SUBJECT TO ADMINISTRATION J TO:JULIA BOLCHECK clo Date:January 5,1973 ATTY.A.J.DeMEDIO County ...:.W,;;:,'AS=H=I~N~G..::.TO.=.:N:..:...-_ 205 FIFTH STREET County File No..jg-//0 .g DONORA,PENNSYLVANIA 15033 t,'S".(;Bureau File No.3 -7/-f tJ" We have received notice that,as a result of the death of MARY F.TIPPINS (ALLENPORT) on February 5 19 71,you came into ownership of certain property through right of survivorship,which was formerly owned by the decedent. 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:Jt.Held Sayings Account held in the names of MARY F.TIPPINS OR MRS.JULIA BOLCHECK.Account was Qpened 9-27-68. Balance as of date of death,$5,882.43. appraised by the Commonwealth,as of the date of death,at $5,882.43 50 %of this amount is taxable at the rate of 15 % ORIGINAL ASSESSMENT AMENDED ASSESSMENT DATE OF ASSESSMENT TAXABLE AMOUNT LESS:ALLOWED DEBTS NET TAXABLE AMOUNT AMOUNT OF TAX DUE If you pay the above amount within three (3)months of the date of death of the decedent,or on or beforec _ ______19__,you may deduct a discount of 5%of the amount of tax due,or $2,941.21 441.18 $-------- This tax became delinquent nine (9)months after death (one year if death occurred prior to December 22,1965 and fifteen months if death occurred on or after December 22,1965 but prior to June 17,1971)and,in addition to the tax,statutory interest at the rate of 6%of the tax per annum is also due as of *February 519.13- in the amount of,,,..,- !.*1£the tax is not paid by the above date additional interest is due at the rate of 6%per annum unti I paid __15.40 _ 456.5e $================~TOTAL AMOUNT DUE APPRAISED BY:~L("4 "VI NUJIIK[,l (Inheritance 'Tax Ap;lfais;r) $ ASSESSED BY:RUSSEll MARINO.".: (Agent for the Commonwealth) +1'/ INSTRUCTIONS TO TAXPAYERS Make checks or money orders payable to:.To insure proper credit to your accountoIIthisOfficialNoticemustaccompany [).'lLj5t.58 l\~Att~ment.M.il.r bring itt.: I(d AGENT FOR THE COMMONWE'A..i;,' / _/S--7J COUflT HOUseflu-.-;I e.-J9/WASHINGTON.PENNA.15301 (over) .., If you have already paid this tax to an executor,administrator,attorney or other personal represEtrltilt.iv~of the decedent for forwarding to the Commonwealth,list below the date paid,name and address of the person to whom you made 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 yau may qualify as deductions against the gross value of the property in the computation of tax due.If any such expenditures meet all of the three following tests,it is recommended that you itemize the payments below, execute the affidavit,and return this notice.The Register of Wills will examine the debts claimed and allow those which he determines to be proper.The tax will then be recomputed and you will receive an amended assessment of tax. THE THREE TESTS WHICH MUST BE MET ARE THAT: 1 -You were personally legally responsible for these debts,and 2·You actually paid these debts out of the account or property described above and can furnish proof of such payment,if required,and 3.These same debts are not also claimed,for tax purposes,by an executor,administrator or other personal representative of the decedent handling the administration of the general estate of the decedent or any other transferee. SCHEDULE OF DEBTS Date Paid Name of Payee Description of Obligation Amount Paid . TOTAL $ (attach separate sheet if required) COMMONWEALTH OF PENNSYLVANIA) COUNTY O~_ SS: I,hereby certify that the foregoing is a just and true statement ot funeral expenses and other debts of the decedent,,for which I was legally responsible and which I did payout of the property herein taxed.I further certify,that to the best of my knowledge and belief,these same debts will not be claimed by any other person,for inheritance tax purposes. SWORN AND SUBSCRIBED BEFORE ME THIS~__'DAY OF''''____________1'9__ 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 RCC-134 (1-69) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REV'ENUE BUREAU OF COUNTY COLLECTIONS ,/INHERITANCE TAX DIVISION OFFI~IAL NOTICE OF INHERITANCE TAX APPRAISEMENT AND ASSESSMENT OF ASSETS NOT SUBJECT TO ADMINISTRATION TO:HARY ANN PALMER 19 PTNDAT,E ROAD,WINDY HTJ.J.S NEWARK,DElAWARE 19711 Date:F@braary 24,]971 County lvashington County File No.cJt -1-'16 -r Bureau File No.h:3 -7/-/~--f We have received notice that,UXX~XXXXXXXXXXXXXXXXXXXXXXXXXXXXl..U..lXX on February 5 19-11.,you came into ownership of certain property througfoc~Xx~ ~~~transfer from,MRS.MARY F.TIPPINS,deceased. Under the Inheritance dnd 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:Jt.Held U.S.Series "E"Say!ngs Bonds,held in the SAFE DEPOSIT BOX OF ~~RY T.TIPPINS,both bonds are held in the names of MARY ANN SHALANSKY (PALMER)or MRS.MARY F.TIPPINS.(1) $25.00 pur 5-51 and (1)$25.00 pur.2-53.Bal&ncc as of date of death, j 71.17. appraised by the Commonwealth,as of the date of death,at $---!7W!1~.!.:1~7!--_ 100 %of this amount is taxable at the rate of 15 % ORIGINAL ASSESSMENT AMENDED ASSESSMENT DATE OF ASSESSMENT TAXABLE AMOUNT LESS:ALLOWED DEBTS NET TAXABLE AMOUNT AMOUNT OF TAX DU E o If you pay the above amount within three (3)months of the dait of dsath of the decelent,or on or before ay,19 7 ,you 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 at the rate of 6%of the tax per annum 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 unti I paid TOTAL AMOUN~DUE $ 71.17$-------- 10.67 .53 /O·/f 10.67 $-------- $============ APPR AI SED BY:-4-0::::......:..~~:.------:~===-ASSESSED BY:_ (Agent for the Commonwealth) INSTRUCTIONS TO TAXPAYERS Make checks or money orders payable to: ~~OFI l-/-b-7/ To insure proper credit to your account this Official Notice must accompany your payment.Mai I or bring it to: AG::,.a F~,t "...',:"~,.-~,'. Gr~-;\.I -l~-..-,r,'-'I"'S·,,··,..... .lot.-J ..,-.•,j 1"',.,-', I .f ....V \,....:!.".+/~._..t3~1 If you have already paid this tax to an executor,administrator,attorney or other personal representative of the decedent for forwarding to the Commonwealth,list below the date paid~name and address.of the..person to whom you made payment,their official title and the amount..A 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 computation of tax due.If any such expenditures meet all of the three following tests,it is recommended that you itemize the payments below, execute the affidavit,and return this notice.The Register of Wills will examine the debts claimed and allow those which he determines to be proper.The tax will then be recomputed and you will receive an amended assessment of tax. THE THREE TESTS WHICH MUST BE MET ARE THAT: 1 •You were personally legally responsible for these debts,and 2·You actually paid these debts out of the account or property described above and can furnish proof of such payment,if required,and 3-These same debts are not also claimed,for tax purposes,by an executor,administrator or other personal representative of the decedent handling the administration of the general estate of the decedent or any other transferee. SCHEDULE OF DEBTS Date Paid Name of Payee Description of Obligation Amount Paid TOTAL $ (attoch separate sheet if requ ired) COMMONWEALTH OF PENNSYLVANIA) COUNTY O~_ SS: I,hereby certify that the foregoing is a just and true statement of funeral expenses and other debts of the decedent,,for which I was legally responsible and which I did payout of the property herein taxed.I further certify,that to the best of my knowledge and belief,these same debts will not be claimed by any other person,for inheritance tax purposes. SWORN AND SUBSCRIBED BEFORE ME THIS DAY OF____________19__. REPORT OF REGISTER OF WILLS Si gnature 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 - -- -,".~--~------------------~------~~-~~---_._---~"..------~------.~----~ !II 1 III' r~f t,",-:w .,;,~'.,;,.,I I,-;J 4,'7!L7d -Y ~il 1 j)JL --F-~~-VI-J;.s:_~L?LI it II 11 l!~s I II .3c.-11s1s/I II I II£S 1.5"-$3 JI 'J{)- If !I 2(.1-';c~y~)d/:;;;'L ~]!il if II ~JI {l ~/S%;:/0,~7 I II %L~(53,S:0 il 5-5-7/)==,;' 1f II i II I' I or"7/77~'['.>:('~,;l~,~~~If II Pi ~~~~'_~'~---d-~~J--'~- II ~~-~-~~/~~--z:-.~I bfz-~~_L~l ~.~.'I 11 ~_;'~_~~_,_Gi!d ~S-c10 ~(>.I_s--.s-/~~ JI (.t)!;;/-SJ.0~.C0-;;L-~~~/..>',7/./2- il I IIIi ,~ 11 'va~-~ jf l'/?"~,- I .~LX'~-'-4t:. J/ I !~-~'I, il ~~~_/97//I JI , II II J[ If "I il III'I Jt I·'lI. il " "" II :1 I Jf Ii. If ", i~I,I J[:1 , I :1 _II I II Jl I :1I If I II II II :1 iItI -- Fonn RCC-2 COMMONWEALTH OF PENNSYLVANIA DATE .........Ap~.:i.)::....7."......+..97J......................................~,.DEPARTMENT OF REVENUE RESIDENT INHERITANCE TAX .....k!.~.~.~pgt.g.P.:............................................B~EAU OF COUNTY COLLECTIONS COUNTY .,APPRAISEMENTHARRISBURG.PENNA.17127 FILE NO...............6.3~71~15..8........................................ Whereas.........................................Mr..s.....Hary.....F.......Tippins.......................................late of ............................................................................................................... in the County of .............................................Was.bing.t.on.........................................................Commonwealth of Pennsylvania.having died on the ..........................................f.:i,."ft.h....................................day of ..............F.:.~:t?~~:ry:....................................19.....?~..seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore.I.FRANCES LEO an appraiser duly appointed according to law........................................................................................................................................ having been designated to make a fair and conscionable appraisement of the said estate.and to assess and fix the cash value of all annuities and life estates growing out of said estate.hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for llfe 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 Appralsamant I Description of Anat Values Made for InheritanceTaxPurpolel $ .T+hA1 r'l n.s .SAT';AR "E"S~vi n~R Bonds held in the SAFE DEPOSIT BOX OF MARY T.TIPPINS.BOTH bonds are held in the names of MARY ANN SHALANSKY (PALMER)OR MRS.MARY F.TIPPINS.m (1)25.00 nut'5-51 and (1)25.00 2-5'3.death.:MflJlI7 $71.17 71 17nut'Balance as of date of -_. I , i Having been duly sworn according to law,I do h~reby certify that the above appraisement is made in con- formity with law on this .........~.....day of ........::..:::::::..::::......:....:......:~~.....................~~..............:...........~~ Appraiser ....................................................................................................................................................................I~(Number and-Street) ..........................................~...................................,Penna.( t Ofllee)I '" ..................................\tf.~.s..~&~.<:lr.1.................................County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of Mrs.Mary F.Timnpins............................ Deceased. Late of Date of Death,2~.5.~.71 . Appraisemel!t Docket Vol.,3.8.. Page,+.4~.$.No §?:-.7!-:!2.?.. Filed in Register's Office,........:A.:P..~~.:t.....7.........19.......7.:J.. Amount of tar due $~. DEPARTMENT OF REVENUE Received, Eramined and Approved,.. Wrote abo.ut Appra.isement, Appeal j"om Appraisement,.. Entered and charged,. F-'j ·-D. I L C II '73 SEP'17 PH 3 00 RUSSE LL i!./,HI N0 REGISTEf~OF WILLS WASHINGTON CO.,PA . I \- }• ·RCC-72 {O-07L ( :COMMONWEALTH OF PENNSYLVANIA OE'PARTMENT OF REVENUE :'BU'REAU OF COUNTY COLLECTIONS APPLICATION FOR AND CONSENT TO TRANSFER SECURITIES REGISTERED IN THE NAME OF A RESIDENT DECEDENT DATE Oct.14th.1971 b..Jw 7//5B APPLICATION TO THE PENNSYLVANIA DEPARTMENT OF REVENUE: Application is hereby made for c Q'lsent to the transfer of the following securities of a Pennsylvania Corporation or a National Banking Association located in Pennsylvania: (a)50 shares (b)General Corporation of Ohio #0 10077 (c)_-'c::...:o=m=m=o::...:n'-=---_ (NOTE:In describing securities enter in (a),ab Ole,either the number of shares of stock or the face amount of registered bonds,in (b),the name of the issuing company and in (c)the class of stock or the stated interest rate and maturity date of registered bonds.) ISSUED ON Jun.18,1968 ,and having a TOTAL MARKET VALUE OF $_ (Date) as of the date of death of the decedent,Mary F.Tippins, (Name af Decedent) on Feb.5,1971, (Date of death) who was late of Box 84,Allenport, (Street and Number)(Post Office) Washington, (County)(State) Pa. The securities are registered as follows:~~~M~a~r~y~F~.~T~i~p~p~in~s~~~ (Name or names in which certificates are registered) Decedent and waive the filing of a certificate certifying to the payment of the transfer inheritance tax to which' the property of said Decedent is made subject pursuant to the provisions of the Act of June 20,1919,P.L.521, ~)JoAnn Zeg1an and Joseph Zeg1an,2305 Helena Ave.,N.W.,Massillon,Oh io EXECUTORS)(Nome)(Address) NAME OF APPLICANT JoAnn Zeglan and Joseph Zeglan COUNTY FILE NUMBER ~J .J 1--~5i"ADDRESS OF APPLICANT2305 Helena Aye.,N.W.,'Massillon, /~~~OhioBUREAUFILENUMBER~.SIGNATURE OF APPLICANT v '~~ NOTICE:IF YOU FAIL TO PROPERLY FILL IN ANY PORTION OF THIS AP~C :::"';;h~6ii~-! ,CONSIDERED COMPLETE AND WILL BE RETURNED TO YOU FOR COMPLETION. j i I i========================================================= COMMONWEALTH OF PENNSyLVANIA .....DEPARTMENT OF REVENDUAE TE Oct.14th.1971 J,CONSENT TO TRANSFER SECURITIES 1 I hereby consent to the transfer of the above securities now registered in the name of the aforesaid I .J ,1 as amended and the Act of June 15,1961,P.L.373,os amended.This is also in accordance with the provisions of the Act of April 9,1929,P.L.343. This Consent to Transfer the herein described property operates only in reference to the estate of the II 1 .j -' ~'.I 1J, Washington (County)(Title) Secretory~~ By---l.--"C:.~~~:::::::="::"""'::==-- (Signature)Register of Wills above-named Decedent. r . r'r r r .'_., ....... t. <.. ~::::l ..11-J >m::O (.,0.) (/'lC')C ::J:-(/'l c U') Z ~u"> 'r.,.,r--0 r;)fTl rrl rn -i;oC -J (J • z 0 0 "T)1.: ("));..-c '" 0 <:::':1 :::J: r-- v r-Z tA.J »C/'J 0 c::;:j ., \ RCC-72 (6-67) COMMONWEALTH OF PENNSYLVANIA -'DEPARTMENT OF REVENUE 'BUREAU OF COUNTY COLLECTIONS APPLICATION FOR AND CONSENT TO TRANSFER SECURITIES REGISTERED IN THE NAME OF A RESIDENT DECEDENT DATEOctober 14th.1971 /LJ...8_71./..5 8 APPLICATION TO THE PENNSYLVANIA DEPARTMENT OF REVENUE: Application is hereby made for consent to the transfer of the following securities of a Pennsylvania Corporation or a National Banking Association located in Pennsylvania: (a)100 shares (b)GTI Corporation #JC 142681 (c)_.::::C~o:=.:m~m=o=n=-----_ (NOTE:In describing securities enter in (a),ab (Ne,either the number of shares of stock or the face amount of registered bonds,in (b),the name of the issuing company and in (c)the class of stock or the stated interest rate and maturity date of registered bonds.) ,on Feb.5.1971 (Date of death) ISSUED ON May 26,1969 ,and having a TOTAL MARKET VALUE OF $_ (Date) as of the date of death of the decedent,Mary F.Tippins (Name of Decedent) who was late of-.lBJ.!Qu..x~8J.::4L-A....:l=1.=.en:.:pL.::..0=-rt-=---W....:a....:s~h=i::.=.n~gl.:.t.=.o.::..:n -=P....:a::..:.:...-_ (Street and Number)(Post Office)(County)(State) The securities are registered as follows:M-.:..:...:...a.:.-r..!....y_F..:.....:..._T=...::.!ipLP!:.:i:.:n:..:s=--_ (Name or names in which certificates are registered) ~~)cJoAnnZeglan and Joseph Zeglan.2305 Helena Aye.,N.W.,Massillon,Ohio EXECUTOR S)(Name)(Address) NAME OF APPLICANT JoAnn Zeglan and Joseph Zeglan COUNTY FILE NUMBER ~-7 \-\'Sg ADDRESS OF APPLICANT 2305 Helena Ave.,N.W.Massillon,~./~a-,OhioBUREAUFILENUMBER~SIGNATURE OF APPLICANT ~-~Z::~~J __ NOTICE:IF YOU FAIL TO PROPERLY FILL IN ANY PORTION OF THIS AP~~~ CONSIDERED COMPLETE AND WILL BE RETURNED TO YOU FOR CO PLETION. COMMONWEALTH OF PENNSYLVANIA -DEPARTMENT OF REVENUE CONSENT TO TRANSFER SECURITIES DATE _ I hereby consent to the transfer of the above securities now registered in the name of the aforesaid Decedent and waive the filing of a certificate certifying to the payment of the transfer inheritance tax to which the property of said Decedent is made subject pursuant to the provisions of the Act of June 20,1919,P.L.521, as amended and the Act of June 15,1961,P.L.373,os amended.This is also in accordance with the provisions of the Act of April 9,1929,P.L.343. This Consent to Transfer the herein described property operates only in reference to the estate of the above-named Decedent. cretary of Revenue BY~'--..l..c1~~~~~?~ (Signature) Register of Wills Washington (Title)(County) , r ..-c--oJ ~:;1 v.>-- ~rn ;0 c/l .,.,-' <fl (;)C q;I ::r:-({l r-;1-<fl U1 ;z:.....;'tn -",rn .-.....J C?~:;0 0 0 -0-..:'''7.-..-..,-,~ n ~ y- O :~,~-.-I ........~- "iJ I 0 c:: 17 (fl - -RCC-72 (6-671 •-Cm:AMONWEALTH OF PENNSYLVANIA ,.DEPARTMENT OF REVENUE 'BUREAU OF COUNTY COLLECTIONS APPLICATION FOR AND CONSENT TO TRANSFER SECURITIES REGISTERED IN THE NAME OF A RESIDENT DECEDENT APPLICATION DATEOct.14th.1971 TO THE PENNSYLVANIA DEPARTMENT OF REVENUE: Application is hereby made for c oosent to the transfer of the following securities of a Pennsylvania Corporation or a National Banking Association located in Pennsylvania: (a)50 shares (b)General Corporation of Ohio #0 10098 (c)--=c~'o..::;rn;;.;;;;rn~o;.;;,n _ (NOTE:In describing securities enter in (a),ab Ole,either the number of shares of stock or the face amount ()f registered bonds,in (b),the name of the issuing company and in (c)the class of stock or the stated interest rate and maturity date of registered bonds.) ISSUED ON June 18,1968 ,and having a TOTAL MARKET VALUE OF $_ (Date) as of'the date of death of the decedent,__-=M=a='r:...,y~F,-,·.'---=T'-=i.p'l:'p=in=s=--,on Feb.5,1971 (Name of Decedent)(Date of death) who was Iate of-::::B~o~x:-8=-4~,"---__=_A:.::l=_le::..:.n=_pl;:;..o::..:.r:..:t~,W_a_s_h_in.....g....t_o_n..:.,P_a...:•....:,_ (Street and Number)(Past OHi ce)(County)(State) The securities are registered as follows:_~M=a~r~y~F~.~T~i~p~p=in~s ~ (Name or names in which certificates are registered) MJ~~Nn<PR~~boAnnZeglan and Joseph Zeglan,2305 Helena Ave.,N.W.,Massillon,Ohio EXECUTOR S)(Name)(Address)' NAME OF.APPLICANT JoAnn Zeglan and Joseph Zeglan COUNTY FILE NUMBER bJ'1 \'\S8ADDRESS OF APPLlCANT-.llQ5,Helena Aye.,N.W.,Massillon,\~~~'OhioBUREAUFILENUMBER:)~SIGNATURE OF APPLICANT~~~~~~~ NOTICE:IF YOU FAIL TO PROPERLY FILL IN ANY PORTION OF THIS AP'~~0~~~ CONSIDERED COMPLETE AND WILL BE RETURNED TO YOU FOR eOMPLETION. COMMONWEALTH OF PENNSYLVANIA -DEPARTMENT OF REVENUE CONSENT TO TRANSFER SECURITIES DATE Oct.14th.1971 I hereby consent to the transfer of the above securities now registered in the name of the aforesaid Decedent and waive the filing of a certificate certifying to the payment of the transfer inheritance tax to which the property of said Decedent is made subject pursuant to the provisions of the Act of June 20,1919,P.L.521, as amended and the Act of June 15,1961,P.L.373,as amended.This is also in accordance with the provisions of the Act of April 9,1929,P.L.343. This Consent to Transfer the herein described property operates only ,in reference to the estate of the Wills Washington (Title)(County) c:: r-·~~" ,\ r~~~"~ • ·111 J? i 11I1Date:_--;;;:,Lt_-...=::2-<J==....::~1971 i 1 RECEIVED FROM::~~4~~ to be recorded in the Recorder's Office:;I Washington County,Washington,Po.:~I 1II1I Type of instrument Instrument number Miscellaneous . Recording fee . . . . . . . . . . . . . . ...$7.s-n State Stamps $,-~~:..-_----- N~17544 Olga O.Woodward Recorder of Deeds By elJ !.."!WII'J £.... I I~- .; II I./J .I 4,657.66 ...2%Tax on $$ 6%Tax on $$ 15%Tax on $31,051.01 $ %Tax on $$ Estate Tax,Act of May 7,1927 $ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE40357OFFICIALRECEIPT•PENNSYLVANIA INHERITANCE AND ESTATE TAX Address 205 FIFTH STREET RECEIVED TWO THOUSAND FIVE B'UNIRED SEVENTY SEVEN and 48/1 OO-----~lIars JOANN ZEGLAN &JOSEPH ZEGLAN EXR.representing Pennsylvania Inheritance or O Estate Tax due from the following estate:From:---AM:r::L.......1~~Lt..-l:~~~~~----,.-----==~=:...==-..:.:....::..:..:..:.....:..:..:..:......:...:::..:..:.:=..:..:...:~....:...:.....:....:..:.....1II File No._6_3_-_7_1_-_1_5_8__Date of Death,__2_-_5_-_7_1_-1 Name of Decedent _MAR__Y_P'RANC_ES__TI_P_P_I.,..N_S_---l DONORA,'PENNSY.LV~ZA 15033 Date of Payment __S_ep-=--t_ember_2_0--=..,_1_9_7_3.:.--__--l NO·C ~~~=~======-~==-=""""'-lIIEZ::EElli::IZ:I9l1111:1_ICaI9I111E1_ElllllIIIIEIIIlIEEIIIIE3~~m:II:'I:i&ElI:lllllE"'~~D:::;!iI.)I RCC-4 (6-68) WASHINGTON County ------------..,.-....,.-----=-----1 Remarks: I''''~" .. // TOTAL TAX CREDIT $4_,_6_5_7_._6_6__0 / less five percentum of tax if PreY.Pd..2..a...2.B.2.. paid within three months after Bal.Due ~./ date of death $111 Plus interest at the rate of --6%from 5-5_72 to Date $,.....2~O_1.......;;9z..211O---n, lrOO ~[p [L~mfilllrrn-·,S'E'A l"",~TOTAL AMOUNT PAID $====::!2!!!:!,~5~77~.!:::!,4~8=1II NOTE:This Triplicate Receipt to be retained';';au4~~10-8'..r"~!fl'-'Yvf . Received by 41\~~,,,,,-0 NOTE:In accepting Ihe Ironsfer inheritance lox on future estates,prior to Ihe dealh of the _Id~).(Slgnat~j lenont or tenonl for years,as evidenced by Ihis receipl,II is underslood lhol Ihe Commonweallh sholl J..I nol be precluded or prevenled from hereofler assessing odditlonol Inherilonce lox 01 the deolh ofIhe IJ life lenonl or lenonl for years whenever 1I oppeors thaI such odditlonol lox may be legally due Ond--"-~..L.l,,u.~u:..A.~-!2:--fL--..!...A.-'--~...A..Q,,..L..j,-:--:"}-1-IU collectible for any reason wholsoever. FROM THE DESK OF MILTON D.ROSENBERG Dear Jay . Enclosed please find a copy of the Petition for Approval of Settlement of the Tippins case in Federal Court. A s far as the heirs,you have the s.ame in the Last Will and Testament. A s far as dependency under Wrongful Death,you would have no need for the same as the $7500 wrongful death amount has already been distributed and would not be in tl:1e e.state. Hoping that this proves satisfactory, and assuring you that I will answer any other questions,I am erely, U) i ton D.Rosenberg ·"....----*."-.~_.'_.__~':'''''''''''':A.~.''• BE IT REMEMBERED that I,MARY FRANCES TIPPINS,of the-. Borough of Allenport,Washington County,Pennsylvania,being of sound mind, memory and understanding,do hereby make,publish.and declare this as and for my Last Will and Testament.hereby revo16.ng and making null and void any and all wills and testaments,or writings in the nature thereof,by me at any time heretobefore made. FIRST:I direct that all my just debts and funeral expe·nses be paid as soon as conveniently may be after my decease. SECOND:I give,devise and bequeath unto my niece,Mary Ann Shalansky Palmer,the following described real estate,situate in the Borough of Allenport, Washington County,Pennsylvania,which was formerly known and designated as Allen Township.being Lots Nos.35.36,37 and 38 in the Stockdale Land and Improvement Company,Plan No.1,which was recorded in Plan Book.5,pages 70 and ·71,in the Office of the Recorder of Deeds for Washington County·,Penn- sylvania,·which land I give,and devise in fee simple forever. ~I situate in the Borough of Allenport.Pennsylvania,being Lots 42 and 43 in the THIRD:In the event that my nephew,Robert Allen Shalansky,does not ~arry one Toni Frameli,then I give, .i devise and bequeath all of those certain..two lots,! I Krepps Addition,upon which there is erected a two story dwelling house, located on Main Street,in the Borough of Allenport,Washington County,Penn- sylvania,unto my nephew,Robert Allen Shalansky,in fee simple forever. However,if my nephew,Robert Allen Shalansky,does marry Toni Frameli then I give,devise and bequeath all of those two lots,situate in the Borough of Allenport,Pennsylvania,being Lots 42 and 43 in the Krepps Addition,upon which there is ...erected a two story dwell~ng house,located on Main Street in the Borough of Allenport,Wa·shington County,Pennsylvania,unto the children :of my niece Mary Ann Shalansky Palmer,equally,share and share alike. -1- "--I '...... FOURTH:All the rest,residue and remainder of my estate,whether real, personal or mixed and wheresoever the same may be situate at the'time of my death,I give,devise and bequeath equally,share and share alike,to my niece, Mary Ann Shalansky Palmer,'and my nephew,Robert Allen Shalansky. FIFTH:In the event that my niece,Mary Ann Shalansky Palmer,shall have predeceased me then her share or any gift,devise or bequest made to her herein,I give,devise and bequeath unto her children.Should my nephew' aforenamed predecease me then his share or any gift,devise or bequest con- tained herein I give,devise and bequeath to my niece,Mary Ann Shalansky Palmer,or if she too should have predeceased me,then to her children.If Robert Allen Shalansky,Mary Ann Shalansky Palmer,and her children shall have predeceased me;then all of my property whether the same be real,per- sonal or mixed I give,devise and bequeath unto my sister,Julia Bolcheck. SIX Tl::!:In the event that any gift,devise or bequest shall be to a minor then I nominate and appoint JoAnn Zeglan and Joseph Zeglan to be the guardians of the e'state of such minor until he or she reaches the age of 21 years with full rights in the guardian to inve st in all Iegal inve stments for fiduciarie sand with authority to payout all of the income and as much of the principal as may be necessary for his or her support,maintenance and education until he or she .{ reaches her 21st birthday when the balance shall be paid over to him or her. outright. SEVENTH:It is my intention that any trusts created hereby or estate created hereby shall be in the nature of spendthrift trusts,and shall be free from attachment or execution for any debt,contract,obligation,or liabi1~ty of any legatee or beneficiary,and shall not be subject to pledge,assignment,convey- ance,or anticipation. -2-, ,-'- I . .\ _......-_...._-_or _~.,.._..-------..-----.-._--'"!'------_. EIGHTH:I name and appoint my niece,JoAnn Zeglan,and her husband,Joseph Zeglan,of Massillon,Ohio,to be the co-executors of this my Last Will and Testament.I direct that either of them be permitted to'serve without bond., Should either of the e~ecutors aforenamed be unable to serve or unable to .complete the duties of his or her appointment then whichever of them remains able..I authorize to act solely and individually as executor without bond. IN WITNESS WHEREOF,I have hereunto set my hand and seal to this Last Will and Testament contained in three (3)typewritten sheets of paper upon the foregoing I have also written my name at Allenport,Pennsylvania,this /3 7 ~4,day of September,A.D.1968. -: /....,' ~ .'2</.!'~~I (SEAL) The foregoing instrument,consisting of three (3)typewri tt en pages,was on this AI . ;?7 day of September,A.D.1968,subscribed on the foregoing pages and at the end thereof by Mary Frances Tippins,the abOve named testatrix,and by her signed,sealed,published and declared to'be-her Last Will and Testament, in the presence of us and eac~h of us,who thereupon at her request,in her presence,and in the presence of each other,have hereunto subscribed our names as witnesses thereto. ·r