HomeMy WebLinkAboutOC1971-0231 - ESTATE OF BURT. . .
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ELSIE HUMBERT BURT
. I, ELSIE HUMBERT ·BURT_, of the City of-Washingt·on,-:
County of. Washingt-on and Commonwealth of Pennsylvani\3., do· make,
pub li_sh and decl.are this to be my Last Will and Testament, heTeby
revoking-all Wills heretofrire m~de by me~.
FIRST: I .direct that all my ju·st debt"s and funeral.
I expenses be fully paid by my Executors as soon as may be convenient
after my ·death.·
SECOND: I give .and bequeath to my. f-our (4) children, .
and to the issue of any of said childreri who may ·be deceased at the
time of my death, said issue to take per stirpes the share which
their parent_ would have taken, all my tangible_persbnal property
:in shares determined .by .my Executors to .be approximat~ly eq~al iri
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value. In the event that the issue 6£ any deceased child shall
then be a .minor, I authorize mf Executors to deliver such minor's
share of. ~aid property~ without bond, to the person having custody
of the person of-said minot and the receipt by.such guardian shall be
a complete· discharge of all obliga·t.i.ons o.f my .Executors wi~h, regard
to said minor's share -of said property.
THIRD: I direct my Executors to sell my residence and
to add the p.roceed·s therefrom :t.o my resi-duary es-tate.
FOURTH: I direct· that my Execu.tor-s shall. divide all
the rest, residue ~nd_remainder of my estate into four parts, which
said part§ I give~ devise and bequeath as fallows:
A .. One :P~rt to'Harold Humbert Burt if. he
survives me; and, .if not, . to his then sur.vi ving ·issue per stirpes . . , .
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.. B .. One part: to Elin~r Butt Kowell if. she
survives me, and, if ndt, to her iheri's~rviving issue per stirpes.
C. One part to Ralph Hervey Burt, Jr._ if he
·survives :me·, and, if no-t, to his. then surviving· issue per stirpes.
D. One part to. Pittsburgh National Bank an~
Harold Humbert Butt, Trustees, in tru~t for Florence BurtKimberland
for the uses and pu.rposes hereinafter· set ·forth.
In the event ·that any: o{· my said children shall
have predeceased me and shall ndt leave issue· who survive me~ I
direct that such share or shares shall be divided-among my
: . . .
·remaining, then surviving children and ·the then surviving i~s~e of
deceased children, said issue. to take per· stirpes, provided_· that
any increment to the share of Florence Burt Kimberland shall be
added to her trust estabLished herein ..
FIFTH: A~ The portion of my esta~e bequeathed to
Pittsburgh National Bank and Harold Humbert Burt in trust shall
be h~ld.by my Trustees during the lifeti~e. of my daughter~ ·
Florence Burt Kimberl~nd, or until iuch eatiier time ~s the Trustees
or the survivor of them in their sole .discretion o.r in the discretion
of the survivor shall determine that it is to the best intereit of
my daughter that said trust be terminated. During the existence of
said trust, the Trustees shall pay to my daughter, Florence_Burt
. . Kimber land, or for· her account·, the .net income therefrom ap.d so much
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D£ the p~incip~l as said Trustees; in their sole discretion, determine
de,5irable for the health, welfare and comfortable support of my said
daughter. In th~ event that said trust shall be t~rminat~d ~s
here.in p.rovide.d, .. during my .daughter's lifetime, the balance then
~emaini~g in trust shall be paid to-~y daughter ibsolutely. In I
the event· that said trust is in eXistence at th~ death of my daughter, ~
the balance then remaining ·in trust shall be distributed to my daught~r' s }'
then surviving issue, said issue to tak~ per stirpes~ fre·e -~nd . . . .. -~·
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clear of any.trust, subject, however, to the minority provisions ~
hereinafter set forth. ;
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. . B. ·While in the hands of·my_Trustees, rieith~r
. . the principaY or the income of the trust est~te shall be liable for
the debts of said berrefici~ry hereunder nor. shall the same be ~ubject
to seizure or attachment by ~ny creditor of saia benefici~ry under.
any writ or proceeding at law or in equity and said bineficiary
hereunder shall not have any_power to sell, assign or encumbet her
share o~ any part thereof, or to ~hticipate or dispose of her interest
in the tru~t ·estate or in th~ income produced there6y.
SIXTH: In addition to the powers confirred by law,
my E~ecutors arid Trustees shall have the following discretionary
p.owers:
A. To retain as an investment for my estate
and the trust estat~, without duty o£ diversification, any and all·
property, real or personal, received hereunder, which shall specifi-
cally include.the authority to retain any stock in Pittsburgh National
Bank without .liability as a result of ~uch retention.
B.· To invest and reinvest. including principal
and .accumu"l·at·ed inco·me, in sto·cks, bonds, s·ecurities; mortgages or
other property, real or personal, without b~ing limited to the classes.
of se·curi ties· or investments in which fiduciaries are authorized by
law to invest trust funds.
C. To sell any and all real estate held as
an asset· ·of my es·tate at stith times, at public or priva,te sale, for
such_ prices and t,Ipon such terms· as deemed a .. dv.isable, an.d to make,
execute and deliver any deed or deeds therefor,. conveying title
the.reto in fee simple absolute, or for any less· estate to any purchaser
or purchasers, freed. and discharged. of any and all trusts hereunder.
b. To sell, ~xchange, lease, encumber, option
o.r o-the.Fwise· d,ispos·e of a.ll or any portion of my estate. and trust
estate in such manner and upon such terms and conditions as sh~ll be
deemed ·advi·sable, and which shall ~;pecifically include the autho·ri ty
to grant leases which extend beyond the termof any trust hereunder·
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and beyond the per'iod authorized by ·law'. and to make,. ·execute and
d~liver de~ds; mortgages, leases., .assignments and. other documents
necessary to effect any of the powers granted.
E.· T~ make clistribution~of my estate and trust
estate to any person entitled thereto in ki\nd, . in cash,· or partly in
·•. kirtd and partly in ca~h, as deemed ·advisabl~~ arid td ~his end
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aLlocation 6£ ass~ts ~n kind shall be in the sole-discretion of my
fiduciaries. Assets distributed in kind in satisfaction of ~ny
pecuniary distribution under the terms of this Will shall be dis-
tributed at .their value on the date or dates of· distribution.
F. To register or carry ~ny investments held
hereunder in th~ir pwn name or in the name of either 6f them or in
the name. o.f. a nominee or nornipees; provid.ed, however, that all such·
investments shall be· so d-e-signa-ted upon the. records of my fiduciaries
that the trust or estate to '"hich said inves'ffuerits belong shall appear·
clearly at ail time~.
G. To vo·te hy person. or proxy any and all stock
held in my estate and trust -~state and to participate in any reorgani-.
zation or merger of cornpani·es or corpo·rations whose stoc;:k. is so held.
H.· .To borrow for the pUrpose of ~y e~tate or·.
trust estate ·from any. source, which shall include the authority to
bor·.r~ow .from· any· separa:te tru-st created h·e-rein,. and as security for re •
payment, to hold or pledge the· whole·. or· any part: .of. my; estate or trust
· · estate.
SEVE!'{TH: I appoint PITTSBURGH NATIONAL BANK as Guardian
of any property which passes tD a minor and with respect to which I
am authorized to appoint a Guardian and have nrit otherwise specifically
done so, granting it in this capacity _the power ~o agree to ahy
distribution of the said nroperty that it dee~s advisabl~; the power
to retain any property) real or personal, received by ~t in kind and
the power and authority to sell th-e· ,s·ame· upon such terms-and conditions
as it beiieves advisable, g{ving good and sufficient title .to any·
rea.l estate thus sold; and the power and authority. to invest in such
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stocks, bonds and/or· other investments it deems advisable without
being limited to those-i~v~s~ments·in which guardians are by law.
required to invest -miiloTs 1 -funds; and the power -a-nd·· authority ·to
disburse to or f6r th~ ben~fit of th~ .minor wards so much cf the
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iftcome and prin~ipal bf the mihq~1 s-share of the said property _as
if,. .in its_ sole discretion, deems advisable for the ·minor 1 s comfort,
·. in~intenance, support and complete education' including preparatory'
coll~ge and post~graduaie or profesiional training and to aid the
minor in the event of any illn~ss, injury or other emergency affecting
the minor wards wherein money is needed. Any· disbursements hereinabove
authorized may be made to .. th.e parent, guardian or sl).ch other person as
may have custody of the.person of that minor at.the time stJch payments
are made, without liability on the part of Pittsburgh, National Bank
to, s.ee to th~ application of said payments. by the p_ayee~ and the
receipt 6f any such person shall be a full acquittance of Pittsburgh
. ' National Bank as to any amount so paid.
EIGHTH:· I name and ap.po.int my daughter, Florence Burt
Kimberland, and my son., Harold H. Burt, or· the survivor of them, as
Executors of this my Last.Will and Testament.'
In the event that both my daughter and son are
unable. or unwillin.g to serve or continue to serve .as Executors, . I name,
constitute and· appoint Piitsburgh Na~ional Bank to be the Exe~utor of
this my Last Will and Testament. Said Exe·cutors shall serv.e without.
-the. neces-sity of posting any bond·.
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W~TNESS my hand and seal this Vv -~ _,,····day of l') • /..·(' . .-· .-.-'.{A J,,(j ' 1969 . q . u .
$..(/ · ~~'/ · fJ J r<_ ·;.· · ----~C.~.-~c~~~.t~-~~/~·-~·-r~r-··~,;~.:~K~-"~<-~,!~-7~~-~-·~~-~~7~·~·~(SEAL)
El~ie Humbert Burt
Signed:, se-aled, publis·hed and declared by the above named
Testatrix, Elsie Humber:·t. Burt,_ as. and for her Last Will and Testament,
~n the presence of ~s, who at her reque~t, in her presence ~nd in the
presence of each other have here·urtto subs.ctibe·d our name·s as witnesses.
Address:
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l\ffibautt ®f fxrrutnr ®r l\~mtutatrutnr
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<!!nuuty nf 1ltlla.a4iugtnu .an:
Personally before me, the undersigned authority, a ... No.tar.y. ... P.uhlic. ...... in and for said . . H. Burt . County and State, appeared E.lo.r.enc.e .. .Bur.L.Kim.ber~and---&---lla:r.o-ld/---.. who, bemg duly
. sworn according to law, deposes and says that t h~y ~rlhe executoiSaocadauixJ.~ of the es-
~ ., e· tate of EJ.s.i.~ .. .Humb.e.r.t...B.ur.t ................... deceased, that the foregoing schedules constitute a
b' ~ ~ complete inventory and appraisement of the real and personal estate o{~J-~j.-~ __ Jlum"R.~:rJ; ___ ~.\.U:;t § z r ,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 g· _:.: g undersigned to be the fair value of said items as of the date of the decedent's death, based upon a a! Q just appraisement Of each item made by the above n~me ecutor s~~JR~~<H-3!; A • •
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"'<>· ~ OL[_. /J'A ~~ ~ 2 ::z ay 0" ................... ~..... ~~ Execut r-dministrator :s:3."....¢d t 'i:?V&~~e~19;}. /:2 ...... ~..... ..... ·· .............................. .
·~~-=--~.6.."" ~~~'!'I~~~ INSTRUCTIONS "'--' = Ul (') 1. An inventory must be filed within three months after appointment of personal representative.
2. A supplemental inventory must be filed within thirty days ()f 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
~uurutnry atW 1\pprai.armrut .of the goods and chattels, rights and credits 'Which . .
w~e of lU.s..i.e. ... Humb.e.r.t ... .B.u.r.t .............................. late of .. ~.O.!t.N.o.r.th ... Main ... S.t.r.e.e.t.,. ... Was.hington,
Washington County, Pa., taken and made in conformity with the above_ affidavit.
PERSONAL ESTATE SCHEDULE
/1068 shares American Telephone & Telegraph-Co.,
common @49
V' 120 Shares AmStar Corp. (formerly American Sugar
Co.) S.44 pfd. @9~9/16
$3000 American Sugar Co. (n·ow AmStar Corp.)
S.30% subordinated debenture issued 4/2/63
due 4/2/93 @74
Int~rest accrued from 10/1/7~ to 2/25/71
/ $6000 Bethlehem Steel Corp. 4-1/2% subordinated
debenture, issued l/l/6S due 1/1/9~ @68-1/2
Interest accrued from 1/1/71'. to 2/2S/71
Community Loan Co. Investment Certificates 6%,
issued 1/2/62 due 1/1/72 (Certificate Nos.
llS -$2400;-No. 116-$1600; and No. 117 -$800
Interest accrued 1/1/71 to 2/2S/71
V 200 Consolidated Natural Gas, common @29-7/16
vl26 General Motors Corp., common@ 80~1/16
Dividend of $.8S per share declared 2/1/71
and paid March 10, 1971 to holders of record
on 2/11/71
vf 54 National Steel Corp., common @45-1/16
DOLLARS
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CENTS
1'.,1'47 so
2,220 00
64 03
4,110 00
37 58
4,800 00
44 00
5 ,.887 so
10,087 88
107 10
2,433 38
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• PERSONAL ESTATE SCHEDULE (Continued) .Dollars
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68 Standard Oil Co., N.·J. ,,vcommon @75-7/16
Dividend of $·. 90 per share declared· 1/27/71 .
·and paid 3/10/71 to holders of record on · 2/1_1/71 ' ' .
$8700 United States Steel Cor~. 4-5/8%
. subordinated debentur~, issued 1/1/66 due
1/1/96 @64-9/16 .
Interest accrued from·l/1/71 to 2/25/71
Prudential Insurance Company of .Am·er:U:a
Policy #i 643 923-Payable to Florence~
··Burt Kimber land and· Ha~rold ·H. Burt,
Executors of the Estate of Elsie M. Burt,
Face Value · $500.00
Post Mortem Dividend 6.10
etropolitan Life Insurance Company of N.Y.
Policy #132 899 430 -Payable to Florence.
Burt Kimberland and Harold H. Burt,
Face Value . $259.00 .
Additional Insurance 35.61
Terminal Dividend 12.95
state of Joseph A. Humbert, Deceased (No.
106 of 1969, Washington County, Pa~I-an
undivided 1/4 interest in personalty
i :_ 35 poini diamorid ~i~g
1 Yellow Gold wedding band . ~. . '
1 Lot household furniture {list on file in
office of Campbell, Thomas & Burke,
Att~rneys
utual ·of Omaha Insurance Co. -Hospitaliza-
-tion Insuranc~ un4e~~~~licy #90HOB100-
2 8 7 719-6 9MC " t 1 .' J · • . ,· f . . 'r' "· , •. ~~~~~,·1··t-.,• · ·k! ~·It 'f ': ~· .r 'fd.;' 1/ /~ l\,4-t . i ttsburgh Nationa"lf.B,a_TI'~; .. ·,.wa:shi!lgton·t .. Qffice~?
Checklng Account
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5,129 75
'61 20
5',616. 56 61' 4 7
506 10
307 56
1,431 00
40 00
2 00
200 oo·
oan to Russell L. Kimberland, now~d~c~ased, :·
Principal Balance · . l '· .. ,({' .. · · t "10,'900
. -',., l}i •... ·' t,..ct'·· · Secured by JUdgn:tent at DSB .38.0 ~May:::Tenn~l967 ~ · · 'r'
which is a lien on real estate owned by
R. L. Kimber land in West 'Finley, Townsliip'~;· .:..•' '' "
Washington, Pennsylvania, which· is· ·~ ~ 1 ..-' '
appraised at $15,000.00 and as to which
there is a prior mortgage with a present
balance of $4,329.69. Estate. otherwise
insolvent.
00
TOTAL PERSONAL ESTATE $110,846.60
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REAL ESTATE-SCHEDULE·
809 North Main' ·street,· City of Wa-shington,
Washington County, Pennsylvania. Lot .
50' x avg. 154! having erected thereon. a
2-story dwelli;ng. DBV 993,·P~ge 131 $
. .
Undivided one-half interestin tract of.
land· situate in North Fra~klin To~nihip,
Wishington County, Pennsylvania, a~d: in
the First Ward of the City~of Washington,
Washington County, Pennsylvania, situate.
on West Maiden' Street consisting . of
1:3428 acres more or less; said property
is subje~t to an agree~ent of sal~ dated
-~April 3, 1967, upon which there is a
::Present bal_ance of· $1,082.16. Se; DBV
__ 6z2, Page 611 and .DBV_l240, Page 291.
Dollars
21:,500 00
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' _U~divided 5/8. _interes1t~-in. Lot· 6_4 Humbert ". ·'1 ~~-••
Cents
~· Addi ~ion # l; So11 ~h~ ?~~abane T~wn7;hip, _ ~~ J -;r: ·
·; -~~-~. W_ash1ngto;n C01;Int:y',•/P._el!,n$,Y.1Val}~ai~~ )!ra~~·:r:t .. t~· . J/ ... 1'-. r .~·-~:-~ ·:_ .-.~.:!
, . ·, ·, .. l~nd. set out 1n~ PJan ;Bo<?k~6_4;~'.P(lg~.,110_ ': i<_.;; ;; · ..,.~"' t ~-\~:( '~·,/ tl,//<;f''/1.1,.-t ·. . ~ . ·Cavg. 50' x 105''•).~ se'e .. DBV 101S;'Page"·20i ·. ~~---~6'25., 00 :'~'!·· '' ·
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•·· · _U,ndivided 5/8 interest in Lot 130~ ~~~_:~· · . . . ·.: .. .''\ _.' .... ·
-~. ~-·unrecorded P.P. Hu_mbert Plan front1ng...:S.Q ~~-, .-..1· · · -·. ·: ~ ·~:t. :on the Wes t_erly Side .of N~'r~'fi.r ~¥f!~_:c...·, 't it~_./tji., ·-.· ·;• · ·.
~ ,S.tre~t, South Strabane Townsh1p, Wash1ng : ,:,_ · ..,.
ton County, Pennsylvania (adj oin~ng Gu~-f .. , ~ ._..., .. 1 • t-•
Station) . · · .. 1· .• -·~:l·· ... ;~,·i f2,187 50
Undivi~ed 5/12 of the following described
items situate in Washington Co~nty, Pa.:
A; Lots 113, 114, 116, 117, 119 each
fronting 35 feet on Donn~n Avepue anc Q
extending back 110 feet, Humbert Nci.
1 Plan, Plari Book 6, Page 110
B .. P~rt of Lot No. 24, Humb~rt Heights
Plan, .Plan Book 7, page · 64, formerly
fronting on Beech Street, not taken
·fbr Interstate 70, unimproved·
.
C. Strip of ground on the northerl~ sidE
of Tyler Avenue, Lots 1-4 in unre-
corded plan with front of 180 -feet
and depth of 130 feet, in 7th Ward,
-Washington; Pennsylvania and lots
Nos. 5-15 partly in 7th Ward,
Washington and partty_ in South
Strahan~ Township, Wa~hington
County, Pennsylvania reduced by _
_ Interstate 70 taking, unimproved.
Of decedent's interest in the propetty·
listed above an undivided 1/3 was
acquired as·an heir or devisee of P.P.
·Humbeit. See DBV SB, Page 498, and an -
undivided 1/12 was acquired as heir of
Joseph Humber.t,·Decree at No.63-69-106.
See DBV 1339, Page 809.
'TOTAL REAL ESTATE
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208 33
83 33
5,833 33
$30,978.57
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No. 63-71-231
RE: ESTATE OF ELSIE
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HUMBERT BURT a/k/a ELSIE
MAY BURT a/k/a--MRS.-·R .. H.
BURT a/k/ a MRS. RALPH H. -·
. BURT a/k/a ELSIE M. ~.BURT, :-
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Alexander C. Sherrard, Esq.
Campbell, Thomas·· & Burke ·
1100 Peoples Bank Building
Pittsburgh, Pa. 15222
. 261;~2712
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IN THE COURT OF COMMON PLEAS
OF WASHINGTON COUNTY, ·
,~ PENNSYLVANIA .
ORPHANS' COURT· DIVISION
No. 63-71-231
ESTATE OF ELSIE HUMBERT BURT
a/k/a ELSIE MAY BURT a/k/a:
MRS. R. H. BURT ·a/k/a M~S.
RALPH H. BURT a/k/a ELSIE ·ftl. BURT, DECEASED
Balance Due· $
This accoUnt was transmitted~
and presented to the Orphans'~
Court Di~'ision and confirmed
nisi at No. of 19 ---
on £II 0 , •• ,!'V'Al...!"''= l' 1,.,.._.,
han,s'
Divis ion...:; -ft;. · _ ..
~ "" ' -·-''"r.lli ~ ::o :::c ~ . .. .. ,..t, , .. ~"
Fee $ ~ f'Tl c: c_ f....;;;,-.'·' ... ,.,,_'7i ~ ~ ~~ ? . ~~~ ":;.;!{ht,;:; ...
F i 1 e d z ~ ,., ""-.) ! • 1 · :-'··' ::: n r , ·a t .-. . , . I ~ ;o --!11·. , .... '· -II'-~...>~---·· "~--. vl ~ ~ .;: ·:: .. . , r;,:;!.
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Alexander C. Sherrard, Esq.
CAMPBELL; THOMAS Be BURKE
ATTORNEYS AT LAW
2330 PITTSBURGH NATIONAL BUILDING
PITTSBURGH, PA. 15222
·TELEPHONE 261-2712
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Orphans' Court'Account:-Second Sheet (Original)
iN THE ·COURT OF-COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
No •. 63-· 7·1-2Tt:
E,STATE OF ELS"IE HUMBERT. 'BURT a/k/ a 'ELSI.E MAY BURT a/k/a· MRS. R. ·H.
BURT ·a/k/a .MRS. RALPH H. BURT ·a/k/a E'LSIE MC) BURT .
FIRST AND FINAL ACCOUNT OF FLORENCE B. KIMBERLAND AND HAROLD
H. BURT, CO-EXECUTORS
SUMMARY.
SCH:PDULE A
PRINCIPAL -PERSONALTY
__ R,eceipts. · . Page 4 · . $.13 7,163 .··31
July 26, 1972 .
Amount transfer'red-fr·om ·Principal-
Realty Account .for dis·t·ribution.· 18 ,'673. 56 $
Pages· s·, 6· &7
SCHEDULE · B ..
:I
lss,836. 87 I
. 54', 728 32 $
/
101,108 s~ I
Receipts
Receipts,
·INCOME -··PERSONALTY
Page: 7
SCHEDULE C
'PRINCIPAL -REALTY:
Pag·e 8
Disbur.s·ements Page 8 $ 2;494.69·
Amount .·transferred to Income-
Realty. to pay expense·s· · · 366.03
Amount ·transferred to Principal-'
Pers onalty for distribution . · .:18, 6 73. '56
SCHEDULE ·D
INCOME -REALTY· · ;· ,, ·.
Re6eipts Page 9 . $ 116'.77
Amount ·transferred from · .. . .
3'66 .·o3 . .. Principal-.Realty to pay expenses--,----=~....:.....:.-=-
Disbursements · Page ·9 · .
Net Balance
THE .BALANCE CONSISTS OF THE FOLLOWING:
PRINCIPAL-PERSONALTY
:stocks
American Telephone & Telegraph 'Co.
1068 shares, c·ommon
AmStar Corp.· -120 shares, 5. 44 pfd. ·
$3, .. 000 American· Sugar Co.· -5.'30%
·sub~rdinated Deb~nture, due 4/2/93
Amount Forwarded
-1-
7,397
' $
. v'
30 ,97'8 57
9,4442SJ
.. .
' . '
$ 482 80 J
. 80 J j
482 0 00 J
$117,950 47
$ 52,332 00
1,147·50
2,220 00
$ 55,699 so"
.. ..
• Orphans' Court Account-Second Sheet ( Originall • •
. -.
' \..
\
• ..
-· '
. ..
. ·
ESTATE.--O_F -·ELSIE·. HUMBERT' BURT .. a/k/a, ELSIE MAY BURT a/k/a MRS.
R. H .. "·BURT a/k/a MRS.-RALPH H.: BURT a/kfa~ Et~IE M. BURT.
..
\•
' '
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.. --·
;, '
...
~ '-
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...
Amount~ Forwarded
$6,o6o.'.:Be'thleh:e.m steel ·co~p. -·4-1/.2% ·
Sub:ordina ted·· Debenture, .due 1/~/go' · -.
h . ' ., C6nsol~d~te~·Natural ~~s ~6.· j;200 sh~res,
co'mmon. . " .. .
.Gen·e:r·al Motors Corpora ti~n· -'-· _126 ·'shares-, • . co-mmon·· -. ' . ·National .Steel Corp. -54 shares, common
.Standard· Oil Co. of N: J.: :.;· ~.8 · ·sh:ares ,-_ ·
c·o·mmon · · ... .
$8i700·United State~ Steel Corp~-~ 4-5/8%
:Subo.rdinated Debenture, due 1/1/96
;l .·4 '· ... <
One 35-voint--. diamond·· ring:. . ..
.
One .yellow~~old w~dding:band
•• . t' ,.
~ .... • • '. ,l'. •
·Loan to .Rus.sell Kimherland·, ·Deceased -·
Principal _balance ~ .,_-·
... . " t . .
P.RINGIPAL~-REALTY _.
....
-
Undividec;l..l/2; inte·.rest· .in 1;:3428-.,.acr.es of
land situate,~n West Maiden Street,~
Washington County, Pennsylvania: See DBV
672, Page_• 611 and. DBV 1240, Page 291. (
. • r , .. ~' t '., .
-' . Uri.d'ivide'd· 5/8 interest in ·Lot· 64 Humber·t ·
Addition #!,-South Strabane~Towri~hip,
Washington County, Perinsylvania-vacant
land .s.e·t .~out ·in PBV-6, Page 10 {avg. 50'-x
150·' ). See· DBV 1015, Page 203.. .
Undivided 5/8 interest:iri~Lot 130 in
unrecorded P. p·. Humbert Plan· fronting 50
.ft. on the Westerlj Side of ·North M~in~
Street, South" Strabane Twp.~ W~shington
County, 'Pennsylvania (adjoining Gulf
Station) ·
• Undivided 5/12; of the' following described
iteins situate in Washington County, Pa. ·
A. Lots 113, 114, 116, 1-17, 119 each·'
fronting 35 feet on Donnan Ave .. and
extending back.llO feet, Humbert No. 1.
Plan, PBV 6, Page·l~O.
, --2~
--;1. . ' . .
Amounts Forwarded
..
\ !.
$ 55,699 so
..,
$
·4; 110 0 0
·· :s · 881 so '
. 10,087 88
2~43~ 38
·5,129 75
, ..
5~616 56 $ 88,964 57
40 00
' .,
506 80'
625 00
' "
2,i87-so
2 00
10,900 00
8,599 61
108,506 18
-20'8 '3 3' 11-----1--~
3;527' 63 $ 108,506 18
t. ;"'""'
Orphans' Court Account-:-Second Sheet (Original) •'•
' .
'·
.
ESTATE.· OF ELSIE HUMBERT BURT a/k/a·.ELSIE ·MAY ,BURT 'a/kfa MRS.
R. ·H. BURT a/k/a MRS.· ·RALPH 'JL. BURT Gl:/k/a: ·ElSIE· M. BUR~
.
.
. . .
.
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·--.
.
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f ... .
' ' .
' : '·
r Amo~{ts. ·For~arde'd'
+.
B. P~rt·.of Lbt-.No. 2'4, ~H~mb·e·r,:t .. Hei•ghts·
· ·P.lan, PBV 7-, Page'64, forinefly·
, fronting o~ B~~ch:Street~ not 'taken
for I,hterstate.' 70, unimprove~
C. S~r-ip :of· ground on no:rtherly s.ide of ·
Tyler: Ave. , Lots.· 1-4· in. unr:ecorded
, ... plan with :front of. 180 -feet and: dep.th-
·of.-~.~:30: feet, in .7th Ward-, . ~ashington,
P.a:-and. lots Nos.·; 5.:.1:5 partly in. 7th
. Ward' washington and. partly .;in . South
.
-Stra~ane Twp-., Washington County; Pa.
·.reduced by Interstate 70 :taking, ·
·unimprov~d~ · · .. .
_Of de.ce'de:n,t's interest in the_pr;operty
lis ted abo:ve an und.i vided 1/3 was ·:
ac~uired as an heir .or devis~e of P~P.
Humbert. See DBV SB, Page· 49 8 ~ and.· an
undivic;led 1/12 was acquired ·as 'heir of
Jo.seph Humbert,· Decree at No. 63'-69-106.
See DB¥~·-1339, Page; 809. : · · . ..
·' '
' -~ -, ... _ .
. *The'· sUm of: '$10,125-. 31.·wa's-. advanced in cash.
··by res:fduary'.legatees, Florence_ B'.-Kim~er
land, Harold':H. Burt, Elinor B.·. Kowell and
Ralph:H. Burt,-to pay d~~~s and expenses
. .. ' .
. .
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' . . :
' . .
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$ 3 ·, 527 :63 $_ 108,506 18
83 33,
•. _, ' .
T 5,~33 '33
• .
., 9;444 29
"$ 117,950 47
.-
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I
Orphans' Court Account-Second Sheet . (Originall ·
ESTATE OF ELSIE· HUMBERT BURT a/k/a· ELSIE MAY BURT a/kfa. MRS-.,
R. H. 'BURT a/k/a MRS. RALPH. H. ;IhJRT· a/k/a ELSIE. M. BU.RT
..
1971
Nov. 24
.. ;· ....
SCHEDULE k
PRINCIPAL -PERSO~ALT~ . . . ' .. RECEIPTS ' ' r . .. . . . -' \ ..
' '• • ' ... \ . W·'l, .) '1-Invent'ory Filed . • . ~-
Additional Assets ...
Medicare. Refund
. . ~; 4'
f • . t• 1 . ' l •
'
. -' "' ~ '
. .
$ •110; 846 60
.
146 40
' '
·,
Vance & Westfall ~gency
Refund ~--~~4~5~0~0 $ 111,038 00
1971
Nov. 2 2
Dec. 31
1971
Apr. 28
Nov. 13
22 ..
22
Dec~· 31
1972
July 13
Other Items
Pittsburgh National Bank -Loan t"o pay
Inheritance and Estate Tax
Advance by re~iduary·legatee~:
Florence B. Kimberland,·Harold'H. Burt;
Elinor· B: Kowell and Ralph H. Burt to. pay
debts and expenses '
Conversion of Assets Without Gain.or Loss
' .
2 'Hospital Beds· Sale Pric'e · " . $ 150.00
Inventory Value 150.00
-Stove ·-· $ Sale Price·.· 10.00 . Inventory Value 10.00 4
:
Chair· & Ottoman Sale Price '$ 25.00.
. Inventory Value 25.00 -. . $ Desk Sale.Price •· .3. 00 . Inventory Value 3.00.
C.ommunity.,Loan Corp. -
Redemption of 'Invest~
ment Certificate ,. .·$4800.00 . . . , · .. Inventory Value 4800.00 ·:
Wheel Chair : Sale Price $
Inventory Value·
12.00·-
12.00
Amount t·ransferred ._from Principal-Realty
for bistrib~tion
' ' .
-. .
. -4-' . '
. '
16,000 00
...
'
10,125 31 26,12~ 3
' ·u.,.
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0 00
0 .
0 00
. 0 00 .
0 00
.
. 0 0(
0 0( 0 00
. $ 13.7 '16 3 31 -
18 '617~] -->-!5_6.:
~ · :!! 5 5 , 8MJ 87' ~'""' .
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-------------------------------------------------------------------------------------~
Orpltans' Court Account-Second Sheet (Originall ·
ESTATE·OF ELSIE HUMBERT BURT a/k/a ELSIE·MAY BURT a/k/a. MRS.
R.· H. ·BURT ·afk/a· MRS. RALPH H. BURT a/k/a ELSIE·M. BURT
DJSBURSEMENTS.
Family Ex~mption
1972
I FJ:orence Burt Kimberland, Dau-ght.er
Administrative Exp~nses·
$ 1,500 .oo
I
1971
Mar. 18 Register of-Wills -·Probate
12 Carrie Kinnan --Witness Fee
12 Gloria O'Conn6r -Witness Fee
15 Washington ·county Reporter -Advertising
Letters · · ·
18 WashingtonObserver-Advertising .Letters·
Apr. 6 Peter D'Alessendro -Services re preparing
1970 Income Tax Return
May
19 Register of Wills-4· Short. Certificates·
20. Mellon Natibnal Bank· & Trust Co. -.Interest
on Note
Nov. 8 ~ittsburgh -N~tional B~nk -S~fety Deposit
Dec.
1 1972
Jan.
Box Rental.
.24 _Register of Wills-Washington County-
Filing Inventory and Additional cost of
Letters ,
21 Register of -Wills-Certified Copy of. Will·
31 Pittsburgh National Bank -Principal on loan
4 Pittsburgh Natibnal-Bank-Principal on lban
6 Pittsburgh Natib~al. Bank -Principal on loan
6 Pittsburgh National Bank -Principal on loan.
Feb. 25 Pittsburgh National B~nk ~ Principal on loan
Mar. 8 Pittsburgh National Bank -Principal on loan
Apr.. 10 Pittsburgh National Bank -Principal on lo.an
10 .Pittsburgh N~tibnal Bank -Interest on loan
14 Campbell, Thomas & Burke -Attorney's Fees
Amounts Forwarded
·-s·-
$ 17 so v
5 00 ..)
5 00 yl
14 00 v
14 00 v
15 00 v'
4 00 v
. 73 21 /
10 00 v
28 00 ./
8 so /
9,625 31
201 IS
'4,875 56
124 44
250 00
300 00
747 94
32 01 v
s.ooo oc~ --,-----+---41
$ 2],350 66 $ 1,500 00
Orphans' Court Account-Second Sheet (Original)
ESTATE OF ELSIE HUMBERT BURT a/kPa ELSIE MAY BURT a/k/a MRS.
R. "_H. ,BURT a/k/a. MRS. RALPH H. BURT. a/k/a ELSIE ~L BURT
1972
Apr. 1.4
Amounts Forwarded ..
Florence B. ·Kimberland -Ac~ountant's
Compensation
14 Harold. H.· Bur·t -Accounta·nt' s Compensation·
14 Internal Revenue Service -1971-Income Tax·
14 Befl Telephrine Co. -Toll calls
14 Pennsylvani~ Depa~tment of Revenue -Income
Tax 2/25/71 through 3/31/72 · · . . . .
July 27 N6tary Public -Affidavit to Account
27 Regis.ter of Wills -FiliRg Account
Preferred Debts
1971
Mar.. 30 Stewart.F. Barnhill -Funeral Expenses
30 Bryan J: Cannon -Funeral Service
Apr. 19 D. M. ·Dunber, M.D.~~ Medical Services
May 20 S. ·White· & Sons -·Gravemarker let:tering ·
Nov. 6 John C. McGinnis, M·. D.··-Medical -services
I 1971
8 Washington Hospital -Telephrine .Ch~rges ·
8 L. ·J. ·Quetsc.h, M.D.·-Medical Services
.Other Debts
Mar. 18 Harry Cook, City Treasurer -Proper.ty Tax·
809 North Maiq Street, Washington, Pa~
30 Bell Telephone to.· -Telephone Service
·809·North Main Street, Washington, Pa.
:30 Daniel Burt -Grandson
6 ' Internal 'Revenue Se.rvice -19 7 0 Inc·ome Tax
June . 30 Mellon Na tibnal· Bank & Trust Co. -·t.oan
July 29 Malcolm L. Morgan,·Treasur~r-County T~xes
30 Harry R. Copk,.City Treasurer-City Tax
Amounts Forwarded
I·•
·, ... ~ .. ")
$ '21,350 66 $ 1,500 00
$
$
2 '500 00. '/
2, 5 0 0 .0 0 \.-
833 28 v
65' 75 .v
1 00
30 00
1,342 00 /
20 00
168 00
19 3.6
6 00
5 25
14 60
194 04 ..
20 93
25 00
. 184 21
3,965 81
111 62
198 23
27,365 92
1,575 21.
4 ;699. 84 $ 30 '441 13
. Orphans' Court Account-Second Sheet (Original) ..
...
. '
.
ESTATE OF· ELSIE.'HUMBERT BURT a/k/a ELSIE MAY BURT a/k/a MRS.
R. H. ·BURT a/k/a· .MRS. RALPH· H. BURT a/k/ a ELSIE rvi. BURT
1972
Feb. ·24
~uly 27
1971.
Nov .. 23
..
'
. ' ' .
... ,,
_. -• ' . • ' • -~: ; .~ i: •
~mounts Forwarded
~ -J. H. ·Cl~tter-P~st·Gazette -·Service to
Decedent · ·
• '-1
County Treasurer -1971 Road and School Taxes
~North Franklin Township P!op~rty .
-
.. Other Taxes . ..
Internal Revenue Service·-'Federal E~tate Tax
· 23 Commonwealth of Pennsylvania -Pennsylvania
Trans£ef.Inheritance and Estate·T~xes
Dividends
• SCHEPULE B
INCOME· -PERSONALTY
RECEIPTS
National Steel Corp. -Common
54 shares -·3}1/71 to 6/30/.72
.Standard_· Oi'l Co. (N. J·.): --Common
68 .shares· ~ -4/1/71 to 6/30/72
Gener.al·.Motors ·Corp.-.Common ·
. 1'26 shares· -4/1/.~1 to 6/3.0/72
American Telephone & Telegraph -Common·~ .
-1068 shares-4/1/71· to ~/30/72 $4165.20.
Sale'of rights • 245.64
Ams tar Corp.· -5'. 44. pfd.
l:ZO shares· -4/1/71 to 7/lS/72
Consolidated Natural Gas Co. --Common
200 shares ·4/1/71 to 6/~0/72~~
·.Interest
American Sugar Corp. -· Z/2.5/71 to 4/_S/72,·
United States Steel Cor~. -2/25/71' to
1/S/72 ,
.-i
Bethl'ehem Steel Corp. · -2/2S/7.~ to 7/15/72 ..
Community Loan Co:--2/2stn to 12/31/71
. '. .1-,: -7-
' ..
; .. ; . t. ·. /
1 "! I ....
' '
.. .
4 \ ... ' '
.
I
..
$
,.. , .
I --.
• •
$
.. ~. -·
4,699 84 $ 30,441 13
8 00
21 10 4,728 94
11,608 25 ;
7,950.00
326. ~~ ·_
. 567· 00
..
4·, 410: 84
·122 40
J •
1:9,558 25
$ 54,728 32
: ~
476 so $ -6,105 64
,• 174 47
542 10
331 42
24400-"1,29199
r 07,397. 63 . . .
Orphans' Court Account-Second Sheet (Originall
' ,.
ESTATE. OF ELSIE HUMBERT BURT -a/k/a ELSIE MAY BURT a/k/a MRS.
R. H.:~BURT af-k/a MRS·. RALPH H. BURT a/k/a E.LSTE M. BURT
1971
SCH:qDULE C
'PRINCIPAL .. -·REALTY
. ,.
RECEIPTS
Nov. 24 Inverito~y Filed
1972
Jan. 6
Partial·Conversion of Assets.Witho~t-
Gain. or Loss .. '
Payments· rec.eived· on account :of·· principal,
Articles·~£· A~r~ement for sal~' of ~·.3428·
acres ··of land s.i tuate on Wes·t· Maiden
Street, North Franklin Towriship $ 34.28 ·
Reduced .Carrying Value of
Articlei uf Ag~~~merit r~iulting
fr·om paymerit. · · ·
Inventqry Value
.. DISBURSEMENTS
\' ~
Adminis.t~at.:lve · E:kpenses
. · .
Donald· E ~ York. -Appraisal·
Loss un Sale ~f A~sets
...
,-, • r
506'.80
$ 5.41. 08
541.0"8
., , .
Pro.ceeds from sa1e· of. property a.t 809 .
North Main·Street, W~§hington 1 P~~nsylvania
to. Jos~ph M. Trifaro, et· ux. $21,000.00·
Less:·
Pro rata. sh~re.~f
1972 taxes ..
Transfer tax .stamps
Rea 1 E s tate · C o'mm . ·
Net Proc~eds
Inventojr Value _
$114.69.
420 :oo·
1260.00· 1,794 .'69
$19,205.31
.Zl,S'OO~oo
Amount ·transf·erred to Inc·ome.,.Realty·Account
to pay expenses
Amount transfer~ed to Principal-Personalty
Account fbr distributiDn
:...s-,
~ 30,978 57-
0 00
$ 30,978 57
$ zoo 00
2,294 69
$ 2,494 69
..
366 03
18,673 56
$. 21,534 28
:
' ' .. .
Orphans•' Court Account-Second Sheet (Original) ·
' ,,
ESTATE OF ELSIE· HUMBERT BURT ·a/kJa: ELSIE MAY BURT a/k/a MRS. ·
. R. -H. BURT,:alk/a MRS. RALPH H-:BURT· a/k/a ELSIE M; .. BURT -
SCHEDULE D
INCOME -·REALTY
RECEIPTS·
Garage.r~ntal~ 3/1/71 through 3/31/72
1.3428-acrei situate on West Maid~~ Str.eet~ North :Franklin Township -
Inte.rest payments ·on Articles of
.Jl,.gr.eenie.nt · · $ · 15. 7 2 ·
Les's·: _ co·mmi~sion· ·. 6. 95.
Amount·trinsferred fr~m Principal-Realt~
$ 108 00
8 77 $
• !' I '
116 77
·Account to pay expenses· 366 03
-DI_SBURSEMENTS
Adminis·t-rative Expenses·
Property .at 809-North Main.Str.eet,
Washington, _Pennsylvania
Wes"t .P~ri~ Powe·r co·.· .;. Seryi.c.e
2/25/71 to 3/31/72
Coltimbia ·Gas Co. -Service
2]2S/71 to 3/31/-72
Citizens -wate-r· Co. -Servic:e
2/25/7_1 to 3/31/72--
East-Washington Joint Author.ity-
Se.rV:i:ce · 2/25/71 to 3/3_1/72 ·
George "E •. Sal sherry -Plumbing
se_r.vice . ·
Donald. P. W.es t· --Washing Walls
Malcblm Morgan ~·county Tai on
West Maideri Street Property
-9-
~· -i
:$ 482-· 80
$·49.00
48.00
2(.53
21.14
110.00-
3.42· $ 482" 80
A111davit of Accountant and Request for Distribution-To be
attached to accounts for Executors and Administrators (Original) ' ·
I '•1 I I
·.AFFIDAVIT OF,ACCOUN.TANT·' .
COMMONWEALTll OF PENNSYLVANIA } SS
COUNTY OF ALLEGHENY
The above named AccountantS being duly sworn according to law deposes: and saYJIK:
that Letters __________ T_E_S_T_A_M_EN_TA_R_Y_·~~----------
wer:e granted to Florence B .. Kimberland and Harold H .. Burt
and advertised more than six months prior to the filing hereof; that the disbtirsements ·
.shown in _the account have been made to. the parties entitled thereto and that the account
as stated is true and correct ·as ______ .,...:t:...=.h:....:e:.....<y'-----..,....---_,.--v~rily believes.
or)·
I:Iaro
Sworn a~d subscribed before me this ----------~;o..-=-------'--·· day of
---------'~o..l-I~u.~t_~~:::=----,. 191,'V. ·
REQUEST FOR DISTRWUTION
.Accountant requests that distribution be determined by the Court in accordance
with the Petition for Distribution to be offered in e~idence at the audit of this account.
I I I t
. ·~
. ' e ~
Observer
.(>·'
J!lpo"rter.
WASHINGTON, PENNSYLVANIA
PROOF OF PUBLICATION
In compliance with the News.paper Advertising Act of 16 May, 1929,
P. L. 1784, as amended.
Commonwealth 'of Pennsylvania, County of Washington, SS: . . . . . . ... . . . . ,{ • .. . ·• ._
Personally appeared before me, a Notary Public in and for said County . i;~L '! EXECUTORS:"Nar,fcE:~ 'J. . S · L •~lj:S'fATE, OF: •E,lsie•Jlinp.t>ert .B'I/.rt.('\1 and State, ........ .' ..... ~.me.~ .................. Y.QR ....................... , who being duly s•worn _.~·~alk/a. Elsie _May.·Burt; a~k/a _Mrs.~ · · .,. ·•.Rt~H: . .'·Butt a/k/a,Mrs:,!Ra!ph,.H.
according to law, deposes and says that he is t e ............ ! ............... ::-: .. , ............ ~. · .· 'ed, late~· 0n,809 ; North"l¥fain'; st:,, h Ex Vice Pres .. ~lt·B· urt. __ ,!''-/k_.ia>·Eisi·e-M .. c.·Burt .. de.cilas-:;;
of the Observer publishing. Company, a Pennsylvania corporation, and its ~ ·:W:t~~J?g~o~, _ ~Y.:~~hin •. g~~ ~,c;;ounty, 'I
the Observer-Reporter,'succ•essor to The Washington Observer, est_ablished \Leiter~~ ·te~t'iimentai:.~,.. •. u~n :iliej. ·
agent.in:this behalf; that tli-e said Company is. the owner and publisher of ~~Pa •. ,., ·• · ,.., . ., • t .•.
aJl.ove. estate ,lia'ving' ooeh granted .to September 18, 1871, and· The Washington Reporter, ·established August 15, f!~riiindf!. r __ sign.ed_,i_ all'''per.sons_thav·J 1808, a daily news:pape.r of general circulation, printed and published and jlg;cl~ims·again.s.t·the-estate-are·re· ~
having its place of busineS's at Wash.ington, Washington County, Penrisyl-· q1,1estt)d· to'lm!"l!:e·}k!lqwn;-th~ same . oQthe ·understgn·ed ·or ,hts. attorney vania, where it or its predecessors have· been established and published arid ~ai.J<'pers.oris:iru;lebted ,io,~l).e• de;
continuous-ly for more than six months• prior to the publication of the notice fcederit a·re • requested to·,make · pay-1
hereto attached; tha;t the printed notice or advertisement hereto attached . :(ment 'io) tlie ·J-uni:!ersigned' \vithout . · \tielay.,..,&l)l. ..... :---~.'1+ : .. ~~ "-~~-. ~~-.\.'·. ~t4':·tJ•' ;·,1 is a -copy of an official advertisement, official notice, legal notice or legal . _~_,._1~· •. ·.·,'--, .. F-l.oren~e,.:B\lr.t,Kt/llberla __ nd,_r• adve-rtisement, exactly as printed or published iil the Ob>:•erver-Reporter in ~-· •., .. .--ao9-'Nortli Main 1St. J •· ·•\ ·.-;
{ : ~,;wa:i!llngton:·•Pa. 15301.::'-.·~· its regular editions on the fo.llowing date or dates; ....................................... :-.... •• jt~;;z;:a;arol.d.;R Burt. ,.,; ,,.,., ~~ ~ j·l -•'•--;_tR.•D.-·4· Box• so •-' •-· • · • ....................................... .Max.c.b. .... 1.5 .. ~ ..... 2.2 .... a.P.d .... 2.9.., ..... l.9..7...l. ...................... ,. \ ~;~_~;tt~~~!~~tt!::t~i:~~t~_~i.~i. '
that neithe•r th!e affiailt nor the Observer Publishing Company is interested· · t •• amppell, 'Il'}omas, & Burke,,. .. '
in the SUbJ'ect matter of said notice or advertising and t~at J.l-.of the all-ega-.·.Ht_t.orneys•at Li~~U·:i:··..,j/ i 11·'·•\_ 'l jJ.lOO P~Rles•BankiBUilding r, .. ·~ •, tions of this affidavit as to the 7' place and c]?rac f publication :lf!t~Sif!JT~!\~~Ffn';l~;l(lv:a'ni~.il~2221• .. \ .
"' ,,.. 'C/1 ·cCf' ':: L.< ~~ v ~''·~'lil.'i't~~
Sworn to and subs~_,/~fore me this ... 2.9,-da~ .. Ma._;~h ... J.9..71 fH~~~x;~;
' . WASHINGTON, WASHiNGTON COUNTY
·!.'
. ~.-. •'
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·· .• , MY COMMISSION EXPIRES MAY 6. 1972
------------------------------:-----:------------------~:-------~
Washington Coon~ Rep;~
Washington, ·Pennsylvania
(PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION)
PROOF OF PUBLICATION
In compliance with -the Newspaper Advertising Act of May 16, 1929,
P. L. 1784 Sec. 3, paragraphs ( 3) and ( 25).
COUNTY OF WASHINGTON} SS.
STATE OF PENNSYLVANIA
Personally appeared before me, a Notary Public in and for said County
and Comlnonwealth, CHARLES C. KELLER, who, being duly sworn, deposes
and says: that he is the Editor of the WASHINGTON COUNTY REPORTS,
the offi«ia!l legal periodical for said Washing-ton County, published weekly
hav.ing its place of business at Washington, Washington County,_ Pennsylvania,
and is a'tting·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 'Vashington 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:
March 18, 25, 1971
................ R.!.!?..r .. LL .... L., ...... L9.Z.L ......................................... ..
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
.Estate NoJiiis
The -ster of WiHs has granted
letters, testamentary or of administration
in the following estates. Notice is hereby
given to all persons indebted thereto to
make payment without delay and to those
having claims or demands to present
them for settlement to the Executors or
Administrators or their Attorneys.
• • • • • • • • • • • • • • • • •
BURT, ELSIE . HUMBERT a/k/a ELSIE-MA.Y ·BURT, a/k/a MRS. R. H. .BURT.1~a/k/a;·MRS. RALPH H. BU:~T .. · a/k/a _ELSIE M.· BURT, Dec d; .j •. ·. • . .
Late·· of ·city' of· Washington Washin·~-
ton. ~ou_nty,. Penna. . ... , _ ,"'
Executors.: Florence B_urt ··Kimber-!and. 809 :North· Main Street. Wash-. mgton,-,Pa>.' .
. ~HaroliFH.' Btirt, • R. D. #4,·-Box 80, Wash.1ngton,. ~-.. a: .. :---.-:-._::-. -:-. ..:..:..._.:...._....:..:.o_:""'"-1
Attorney:· Alexander c. Sherrard.
Campbell. Thomas &. Burke. 1100 ~.,Peoples·-.-Bank ,Bui·lding, Pittsburgh, ,. ·------1 Pennsylvania:,15222 ·
' .;.: . ~
~·.:~~'of th~ ruFHI"it M to th.~::iuoct<1!!' ~~
-··-............................. ~ ......................................................... ..
__ -_. <il ' -ditor ....._ .. .,.. ---.ill ~ .... ·~-
Sworn to and subscribed before e this ( ~'~--~··-~-:·~--,:....-:<.0~--,
1st April · , -·71. ,.,. .. (.-;_,..,,,., ... ,..:~~'6~, ........................ day of ...................................................... , 19.................. ~ ~-' t , - . ;-.,._
00 0 o '"" oo OOOOoOOoo .... : ............ J... ... II..-:::. .. ~ -~~t~OryA""' "'~ :.~ r:; ---~ ~ 2} r·~~ r-.~ ...
f-' '...J• ., •. (.. JOSEP:{!;~E T. SCIAMfiNNA
Notary Public, VJashington, Washington Co.
My Commission'Expires July-1, 197!l
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IN T'li:E COURT' o:F cqMMQ~ PtEA~, .
OF. WASBIN.G.TON COUNTY., .. PENNA.
Orphans i Court Division
No. 231 of i 971
In Re:
Estate of
ELSIE HUMBERT BURT,_ ..
a/k/a !ELSIE MAY.BURT, ....
a/k/a MRS .. R. H. BURT, .,
a/k/a MR.S. RALPH H .... .BURT.
a/k/a ELSIE M. BURT,
Deceased.
0 R D E R
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TN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
IN RE: ESTATE OF
ELSIE HUMBERT BURT,
a/k/a ELSIE MAY BURT,
a/k/a MRS. R. H. BURT,
a/k/a MRS. RALPH H. BURT,
aVk/a ELSIE M. BURT,
DECEASED
No. 231 of 1971
SUPPLEMENTAL STIPULATION OF FACTS
It is further .stipulated and agreed by ·and between the
counsel for the Department of .J·ustice of the Commonwealth of
Pennsylvania and counsel for the E;:;t,ate of the above-captioned
deceden·t that the matter as to· whether ~r not the advancement by
the decedent. to her daugnter and son-in-law, Elinor Burt Kowell
and Arthur Kowel~., .. is, subject to Pennsylvania Tr.ansfer Inheritance
Tax may be decided by the Orphans' Court Division of the Court of
Common Pleas of Washington County on the basis of the facts set
forth in the Stipulation heretofore filed in the within matter.
~l_.)· ~::
t . ' . r ~-· J ~-,;_ :,;· ·Depart ·
•• . Attot-:rrey for the
H.1 Burt
'.
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I! ~ II
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...
lN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA.
ORPHANS' COURT DIVISION
I! . II IN RE:
II
ESTATE OF ELSIE
HUMBERT BURT a/k/a
ELSIE MAY BURT a/k/a
MRS. R. H. BURT a/k/a
MRS. RALPH H. BURT
a/k/a ELSIE M. BURT,
i ! i II r i!
DECEASED·
•. N6. 231 of 1971-
..
I . -"\ 1-_:
. ·i
·li . STIPULATION OF FACTS 1-~ I
ii I !i I
il The following facts are stipulat~d by and betw~en counsel l I! ·!i for. the Department of Justice of the Commonwealth of Pennsylvania II
J!
jj and -counsel for the Estate of the above-captioned decedent: 1.
H l ·11. 1. Elsie Humbert ·Burt died February ·zs, 1971~
11
_
;; . . 2. For several years prior to her death, decedent had 1 .
II been, a semi-invalid as a result of a stroke which had caused a 1· "
!! partial paralysis. I. ···
11 . I I! . 3. As ide from this i'nfi rmi ty, . th.e decedent was, at the. .
ll time of her death, and had been since June of. 1969, ·in reasonably l l'
!(good health for a person her ·age which, at the time of her death,· I
l! . I. ·j\was eighty-two (82) years. I
II · · · . '1.
I; 4. At the time of her death and in June of 1969 ~ decedent ·
l. . ', :, !! had four children, two sons and t\;o daughters, as we 11 as numerous 1·
I grandchi~~re:~ring decedent's lifetime and that of her husband, I
!; I
i: they had on occasions of weddings, anniversaries, birthdays, and 1 'I .. li various, h~lidays madO gifts of an insubstantial nature to the. 1 ..
li children. In all i~stances, the gif~s were ~qual iri amou~t ~n~ a 1: ii each. child was treated as were the remain.ing children. This also· ,., . . ,, .
!! applied to the grandchildren. jl .
ll ji . . . .
I!Kowell, operated the Pord Motor Ag~ncy in Frostbur~, Maryland.
II ihe spring of 1969, the oppoitunity arose for the son-in-iaw to
li
6 . Prior to June of 1969, decedent's son-in-law, Arthur l J I ! !
In I
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!I purchase the· Ford Motor Company franchise. in Cumberland, Maryland, ji . . . . .
. 'I! ~hich offered greater opportunities because 6£ it~ ·location in' a
..• II larger metropolitan area than the franchise Nhich he then o1med.
--~ 7. In order to purchase the Cumberland, Maryland, fran~
Ill chise certain cash was needed and in June· pf 1969, .decedent !,
II advanced to her dau0ahter, Elinor Burt Kowell,. and her son-in-law, li I! Arthur Kowell, the sum of $10,000.00 to. enable the son-in-law to
ll purchase the Cumberland, Maryland franchise~
I' ,,
8. At·the time of the advancement of these £unds,
I! ll decedent· advised her daughter and son-in-law. that thTs was to be·
ll cons ide red by them as an advance against the daughter 1 s . snare 1n ll .
jl decedent 1 s esta·te.
•I
9. In July of 1969, a joint savings account. was opened ll
. !1 . . :1 at the First Federal Savings & Loan. Association of Washington, p ·.. :. . .
!IPenniylvania, in the name of decedent and Harold H. Burt, one of
!1 .
jl her sons.
t\
The balance in the acco~nt at the ti~e of decedeni's
it !ldeath was;$9,640.42. ·il . . . The .entire balance was returned as taxabl~
. !i ii for Pennsylvania Inheritance Tax purposes and was list~d on
ll . . .
· !j Sched~l~ C of form RCC-33 rather than on Sched~le E.. Becaus~ the ; !, .
l! llaccount was opened for the convenience .of decedent to ·enable her .. ii I~ !I to pay bills art~ expenses through her son, should the occasion
u. t\
.It arise, no attempt has ·been made t~ ·claim ~ny of the account as
. ii . . • · l!riontaxabl~ for Pennsylvania Inheritance Tax purpoies.
!! !l 10. The joint savings account and the advancement to the·
I!
;; daughter and son-in-law were treated in the Federal Estate Tax
I. il . !i Return in the same fashio-n as they have been treated for
)' jl
UPennsylvania Inheritance Tax purposes .. No final audit has been 1: . .
I' ~made of the Federal .Estate Tax Return. .. li n h il ,,
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IN. THE COURT OF COMMON PL,EAS OF WASHINGTON. COUNTY, PENNA·~,,
.ORPHANS i ·COURT DIVISION
In Re: )
)
Estate of ······· · )
. ELSIE HUMBERT BURT~·.. )
. a/k/a ELSIE MAY BURT~ )
a/k/ a MRS •. R. H. BUET, )
a/k/a MRS. RALPH·H. BURT~ )
a/k/ a ELSIE M. BURT,. )
)
Deceased. )
ORDER.
No,. 231 of 1971
AND NOW, this 18th day of June, 1973, the parties
having agreed, by stipulations filed and attached hereto, that .the· Court
.decide the issue of the taxability of the advancement of the sum of $10,000.00
by the decedent to her daughter and son-in-law, Elinor Bt:Irt Kowell and
Arthu_r Kowell., on the basis of the facts contained in said stipulations; IT
. IS HEREBY ORDERED AND DECREED that said advancement is not subject
to the Pennsylvania Inheritance and Estate Tax, on the authority of the f()l-
lowing cases: Heacock E~tate, .43 D. & c. 2d 191 (Bucks .County)~ where
the decedent was 66 years of age, in ill he?-lth, and died 35 days after the
transfer; Sourber's Estate., 64 York .115 (1950), where the decedent 'was 86 . .
years old and died 5 months after the transfer; and Goodlin Estate, 54
Lancaster 363 (1955), where the decedent was 77 years of age and died 6
months after Ue transfer. The taxable value of said Estate shall therefore
be reduced by the amount of said advancement.
""'··· .,_ ~-'
,.
,. ...
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~~n f4t <ttnurt · n·f _·<ttnmmnn J~tas nf · BuslJingtitn. <ttnuuty,
· . . Jennsylnuniu, · ~rp4ans' <ttnurt iinisinn
"" 'i . ~~ t • I ,..·
ESTATE OF No. 6 3 -71 - 2 31 .-
Elsie Humbert Burt, alkl a Elsie Ma In the matter of the First and Final
Burt, alkl a Mrs. R.. H;Burt; alkl a-;· /.
Mrs Ralph H Burt, 'a /k/ 'il Ell!li~ nd: ~: AccountofFlorence B. Kimberland and
Burt, , Deceased. Harold H. Burt, Co-Executors.
. . ADJUD~TION AND DECREE .
And now January 7 ..b-· , 19_1!_, this matter came on for hearing,
audit and distribution at this session and testimony taken; and thereupon, upon due consideration
th~reQf Qf the8botance for distributi.on in the.hands of· the Accountant is determined to be
$ l1'f, o74. 2· ·· and the'account is accordingly confirmed; and it is ordered,
adjudged and decreed that th~ said balance· be "paid out by the Accountant in accordance with ·the
schedule_ of disribution hereto attached and maoe part hereof, 'unless exceptions hereto be filed
. . i ,. ~# / ~
sec. reg. or an appeal be taken herefrom·sec.·Jeg. ~-·
' .. <;~--~ . ·~ J2 /;
. SCHEDULE. OF DISTRIBUTION
. ·~ Balartce per account ________ .....:__:.:.~--------
' I Additional debits audit. '· -'" '
Additional credits -audit.
Balance ________________ ~--~----
Deduct Clerk's Costs & Receipt,.__c: ____ .:...._ ________ _
Attorney Alexander C. Sherrard
Z/
$11 7, 9 50 . 4 7
59. 9~ 118, 010. 46
335.6<
$117,674.82
87. 0( 117,587.82
'R.egister of %lls, filing Order of Court. 3. 0( 117, 584. 82
' R.egister of Wills, filing certification of real estate. 4. 0 117, 580. 82
' ' R.ecorder of Deeds, rJecording certification of real estate 8 .. 8( 117, 572. 02
R.edebit of advancement of $10,000. 00 made by decedent 10,000. 0 127, 572.02
to Elinor Burt Kowell in June of 1969 for distribution
purposes.
Florence Burt Kimber land;_ 1 I 4 residue, including the 31, 893. 0
following items of personal property awarded in kind at
the appraised values, per Election filed and an undivided
1 I 4 interest in decedent's ·interest in certain tracts of • ~ t
real estate per certificatio'n. set forth herein:
$1, 000 American Sug~r. Co. • 5; 30%\subordinated
debenture iss~ed "412163 due 412193.
-.-~ . " "( ~ r ~J •• 1~-~._..' ..
$2, 000 Bethlehem Steel Corp. 42% _subor~inated
debenture issued 1l1/.65.due 111190.
66 shares Consolidated' Natural Gas, Common.· . .
18 shares National ~t,eel Corp:·, .:coin~on.
23 shares Standard Oil C9., N. J. ··Common._
42 shares:Gener·al Motors"Corp;·~ Com'mon . . ' ..
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2 67 shares American Telephone ·&,Telegraph Co.,
Common.
30 shares AmStar ·Corp., 5. 44 pfd.
· $2, 000 United States 'Steel Corp., 4-518% subordinated
debenture, issued 111166 due 1I1F9;6.
1 Wedding Band.
1 Diamond Ring.
1 I 4 Interest in judgment against R.ussell L .. Kim berland
entered in Washington .County at 380 May ·T~rm 1967 DSB
and revived on 9114172 at 131 Sept. Term·1972 AD, for
the principal sum of $11, 100. 00 and carrying inventory
value of $10, 900. 00.
Elinor Burt Kowell, 1 I 4 residue, including the following 31, 893. Ol
items of personal property awarded in kind at the
appraised values, per 'Election filed and an undivided
1 I 4 interest in decedent's interest in certain tracts of
real estate per certification set forth herein:
267 shares of American Telephone·& Telegraph Co.,
·Common.
30 shares AmStar. Corp., 5. 44 pfd.
$2, 000 United States St:eel Corp., 4-518% subordinated
debenture, issued 111166 due.111l96.
1 I 4 Interest in judgment against Hussell L .. Kimberland
entered in Washington County at 380 May Term 196'7 DSB
and revived on 9114172 at 131 Sept. Term 1972 AD, for
the principal sum of $11, 100. 00 andrg;angyi~lil<ge,irhv.ep.tory
value of $10, 900. 00.
(Accountant to take credit for ·advancement of $10, 000. 00
made by decedent to Elinor Burt Kowell in June! 1969).
Harold Humbert Burt, 1 I 4 residue, including the 31, 893. 00
following items of personal property awarded in kind at
the ·appraised values, per 'Election filed and an undivided
1 I 4 interest in decedent's interest in certain tracts of
rea] estate per certification set forth herein:
$1. 000 American Sugar ·Co., 5. 30% subordinated
debenture issued 412163 due 412193.
$2, 000 Bethlehem· Steel-Corp., 4~% subordinated
debellture issued 1 I 1 I 65 due 1 I 1 I 90.
68 shares Consolidated Natural Gas,. Common.
18 shares National Steel Corp.,· Common.
22 shares Standard Oil Co., N. J., ·Common.
42 shares General Motors Corp., Common.
2 67 shares Amer-ica11 Telephone & Telegraph Co.,
Common.
30 shar·es AmStar Corp., 5. 44 pfd.
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$2700 United States :Steel Corp., 4-5l8o/o subordinated
debentures, issued 111166 due·1lll96.
1 I 4 Interest in judgment against: R.ussell L .. Kim berland·.
entered in Washington County at 380 May Term 1967 DSB
and revived on 9114172 at 13f"Sept. Term 1972 AD, for
. the principal sum of $11;100. 00 and carrying inventory
value ·Of $10, 900. 00.
R.alph Hervey Burt, Jr., 114 residue, including the 31,893.0
following Hems of personal property awarded in kind at
the -appraised values, per ·Election filed and awundivided
1 I 4 interest in decedent's ·interest in certain tracts· of
real estate per ·certification set forth herein: ;'
· .. •
$1, OO.O,Ameriean ·Sugar. Co., 5! 30o/o subordinated
debenture issued 4·1216S,due 412193.'. ·. .
·$2, 000 Bethlehem' Steel Corp., 4to/o subordinated ·
debenture issued 1 I 1 I 65 due 1 I 1 I 90.
6'6 shares Consolidated Natural Gas,· Com-mon.
18 shares National Steel Corp., Common.
23 shares 'Standard Oil Co.,. N .. J., ·Common.
4.2 ~hares General Motors Corp., Common.
267 shares American Telephone·& Telegraph Co.,
. Common. ·
30 shares AmStar ·Corp., 5. 44 pfd.
· $2, 000 United States ·steel Corp., 4-5l8o/o subordinated
debenture., issued 111166 due 111196.
1 I 4 Interest in judgment against Russell L. Kimberland
entered in Washington.County ·at 380 May Term 1967 DSB
and revived on 9114172 at 131 Sept. Term 1972AD, for
·the principal sum o.f $11, 100. ·oo and carrying inventory
value ·of $10, 900. 00.
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REAL ESTATE TO BE CERTIFIED TO 'THE. RECORDER OF WASHINGT N
COUNTY BY THE ORPHANS I COURT DIVISION
' . " ........
. .
Mrs. Ralph H. Burt, s/~(a -~lsie M: Burt, Devis renee Burt
Kimberland, Elinor Burt,Kowell, -Harold Hu1Jlbert Ralph Hervey
Burt, Jr., Devisee~, each a one-fourth undivid tL;·. in all the
~ .;
t~ ,: .. "' . • scribed real right, title and interest o:f De.visor in the fo "' \(~ ~:. . .. , ~
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n .. ·+ ~J.
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Undivided one-half i~ter.est in tract of land s~t ate in North
h-· ..
.Franklin Township, Washington County, P. nnsy;J;van~a~ and in the
First Ward of the ~ify. of 1:-re.shington, ·w .shingto Co~nty, Pe.nn-
-. : ~ sylvania, situate onWest Maiden Street g of 1.3428 acres
•·
more or less; sa.id p~o~~rty is sub~ect
dated April 3, 1967, :· up~n· ·~hich there i t balance ·Of
ement of s:ale
$1, 082 .16. See DBV 672, Page 611, and BV 1240, ·Page 291. ''
Undivided 5/8 interest in Lot 64 Humber Additior~Hl, South ;tt-1"\:...~l' ... }~: -:n,;:;_ . .,... ..
Strabane Township, Washington County, P vacant land
set out in Plan Book 6, Page 10, (avg~
Page 203.
Undivided .5/8 interest in Lot 130 in
x 10.5 1 ) • See DBVB.:O.I$,
.P. Humbert ' .
Plan fronting 50 feet on the Westerly s"de or No th Main Street, . ( . .
' . ' South Strabane Township, Washington Co ty, Pennsylvania (adjoin-...
ing Gulf Station).
4e .r-.. :·1Und:i:videP:l5/121;interest of:"'ittielfpllowin Q.escri d items situate
in Washington County, Pa •. :
' A. Lots ·113, 114, 116, 117 and 119 sit·uate in Sout Strabane Town-
ship, WashiJ?-gton ~o.unty, Pennsylvania, a.ch fro ting 35 feet
on Donnan Avenue and extendi~g ba.ck 110 feet, H bert No. 1 Plan,
. .
Plan Bc:>ok 6, Pa.ge 110. • <
Part of Lot No. 24 situate~. in SojJth ship, Washington
County, Pennsylv~nia, Humbert Heights P_an, Pla B6ok 7, Page
64, formerly fronting on Beech.Street, ot take for Interstate
t '•
70 taking, unimproved.
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C. Strip of ground on the northerly 'side. of Tyler A enue, Lots 1-l~
in unrecorded plan with front of 180 fee .
in 7th Ward, Washington, Pen.ns·ylvania, d Lots
in 7th Ward, 11/'ashington and partly in· So th Stra
130 feet,
.5-1.5 partly
Township·,
Washington County, Pennsylvania, reduced by inte state 70 taking,
unimproved.
See Deed Book Vol • .5B, Page 1+98, and Dec ee at N • 63-69-106.
See also Deed Book Vol. 1339~ Page 809.
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Testate Form
PETITIO.N· SUR AUDIT·
IN THE ORPHANS' COURT OF WASHINGTON COUNTY
Estate ·of .. E.!~§J.!L.HYM~:J?.~.J ... J;3.lJ.F.-.I: .. ~/.Jf/~---~-~-~JE __ _
~~~--:~~-~~~:-~!.:~!.-~--~-~~-~---~~----~-·--.--~Y:~~---~/~/.~-----
M~?.-•._ ... M~?.-~ .. J:~_·,---~~-RI. .. ~l~f.<A, __ ~~-$.IP ... M.! ... ~JJRI.
-Deceased
No ..... ~-~-~---~-~-}-~?-~-------------------'-----------------
Fiduciary .... f.l9.r.~.n~~---:6:tJr:t ... Kirob.er.land: .. .
..<An..<l .. H~X.Qld .. Humb~:r.t ... Bu.r.:t ....................... .
~~~ ~~~
Decedent's · death .. : .. : .... :f..~_bx.~~.T.Y-... f.S.~ .. 19 .7.1 ......... ··_:.Grant of Letters ...... M~I-~h-... ~-'-... l~PJ ......................... _. ..
This is the ............ £J.r.$.t.~.9.:n.d .. £.in.a.l. .. ~-----------------------account filed in. this estate
If th. h - b f.. · t f'l d·. h' t .t 1· f'.l b . b d t NOT APPLICABLE ere ave een ormer accoun s 1 e 1n t IS es a e, 1st 1 e num er or num er an erm ................................... .
--:--,-----.. ~--...... --.... ---·--.... -.. --.. ---·; .... .-.. --.. -.. -.-.. --.. ----.. --........................ -~ .. -........ -·,-....... -.. ---....... ·-.... --.... ·-.. :-.. -.... :----........ -.. --.. -.... :' ............................ :.-.. --.. -........ --.......... -.............. -.. -.. --...... ----.. .
Election' to take Date Election Place of;
Under or Against wi II.· (cross out one) NOT Filed ...... JYA................... Record .. :c~/A. ____ .; ____________ __ .. '. \"" --·. APPLICABLE
., ' ':., Name o'f. su~iving. spouse.~~: ....... }NN~----·-------:------------:--·::-~-------------~-------.--.-: .. ~: ....................................................... :_--·
· ·-List issy,~,11.w~ere material:
Florent~ Burt Kimberland
Elinoi·Burt Kowell ·
Harold Humbert -Burt
/,·Ralph .';iJi'"'_._:-~_-;~~ Burt; _,Jr..~
t",
. :! ~ .
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Did decedent ~arry after exec~tion of will? (indicate) ~-No. Any children born after execution of will? (indicate) . ~· . . .. ,: ., ' ~.. . .
~~ _ N&o. _If ,·_ans»'e r yes,_ nci~e them .............. -....... ---------------------............. : .. : ....... , ..... : ...................................... :.--.. --....... -..
"'--:.. --... -· ....... --... ~.-.--·-4-::r .... _,. __ -·----:. : ... .:. -~ .:;, -:. ••• .:. ;, •••• -; -·~-... ;,-•· •• -..... --·:: ....... --~ ••• --....... -.-...... ---•• -.-•.••• --..... -•••• ·• --•• -•••••••••••.• ·.---'_---.• ~ ••.......• · •. --•.---: .• -.•.•... . ~ • l • . . • ( !
,·:·-: . .._,. '/: -
Legatees
Florence Burt Kimberland
Elinor Burt Ko¥ell
-. -~
List, if exceptions to above:. Adeemed:
Relationship
_Daughter
Daughter
·son·
Son
Revoked:
Interest Fiduciary, if deceased or not sui _juris
1/4
1/4 (Less Advance
of $10,000.00)'
1/4
1/4
Lapsed: . Abated: · · Give Cause:
Elinor Burt'Kowell received an ad¥ance against her distributive share during
.decedent's lifetime in the amount of $10;ooo.oo.
If partial intestacy, give facts: NOT APPLICABLE
N~tic~ 'to inter~sted partie~. H~ve ~II parties, -h~ving either vested or contingent interests a·nd all crediors ~ntitled
to notice (Co-urt Rule No. 9' paragraph ·c: Section 6: Subdivision c) rec-eived written notice of the filing of the account
and of call of audit?• ·Yes. Z~tl.X
· ' ·. • : !... : ' • ' : ·. NONE · ·. . ·. , _,-If any exception g 1ve cause:----------------------------------------------
.--. • i . ~ ~· ' Ffl~ c~·PY of Notice · ' ·· ' · : · · " · · . -" ': · ' · · . , _ -_ _ _
and date . of ma iIi ng ..... N~.!: ~f.~-, ..9: ~t ~~-.. !\~ gg~ .t ... 1 ?..~ .. J.~ ?..?. --~-n~L -~-~-~ 1~ ~-. -~ }:l_g~_?, t. -~?. '-.,. t~.?. ~ ............. : ' ·,, : . . ~ . ' ··. .. . . . . ' ~ . . . ~ . : i . .
_______ __:____~~~-~--
f·
ls,estate subject to the filing of a Federal Estate Tax Re!urn? ................ XE.S .......................... ~ ................... :_, .. : ............ . ·. . . ~ ~
Actual. pa-yment made on Pennsylvania Transfer Inheritance Tax. Amount $~ . .Z.~~~Q:0 .. ~ .. 9.Q.~ ........... · ................... .' .... :.
If the-Will makes ~ny portion of estate subject to a life-estate, give name and birth date of life-tenant ..................... .
NOT-APPLICABLE . ' .....................................................................................................................................................................................................................................................................................................................................................
' . Give Names and addresses of all unpaid creditors wbo 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:
SEE ATTACHED SCHEDULE No. 1
;1';ft,.:~ ~:
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Balance for distribution per account, SEE ATTACHED SCHEDULE No.· 2
Itemize any additional debits not shown by account:
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Total. radditional ·debits (Add)
ltetnii:-e ;.cJRY:b61clitionar:. creaits-not shown by .account:
$ .. :?·~-~-~~-_ ..... _ .. , ...... , ..... .
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Total additional credits (Subtract) $ 335~64··. . . .... -----.... ---------·-~-------·--·----
$ 117 950·.47 .. ..•••••..• .! ••••••••••••••••••••••••
Balance. for distribution · . · · .. · · · · · . $ ... ll.7..,..6.Z.4 .•. .8.2.. ........ .
If b~lance. for distribution is not in cash, list each. i~em held in· kind, givi~g appraised Value (or distri~ution J~e): • j I
·sEE ATTACHED. SCHEDULE No. 3. ·:,.:;;. '·'
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I
lf F -1 E · · · ··1 · db p t.t. · · 1. f R··. d· Farrlily Exemption is· ciaimed at audit. am1 y x~mpt1on c a1me y e 1 1on, g1ve pace o ecor ................................................. · ................................. .
lf Family Exemption is claimed at audit, give name1 relationship and basis for Claim:_:·······: ..... :: ...... ." .................... ::·:·
Florence Burt Kimber land; Daughter; .. occupied residence at' 809 'North Main St.;
Washington, Pa.~ with decedent ·at the' time of dec~d~nt's death and was member
of household~ . .
List any advancement· or distributLon on account that has been. made, and nature and amount of same:
Elinor Burt Kowell -$19,000.00 a,dvanced. bydec~dent in ,June· of1969~
Family Exemption of $1500. 00 ·has been paid: to Florence. Burt. Kfmberland.
.. . ~: .
~ . -~ . -
Suggested distribution of balance shown, both· ~s to principal and inco~e, attaching signed and itemized elections
Jo take •. in kind if balance is not in cosh: residua'ry shares being .stated _in proportions: .... ·
; :There 'a.it-::e·attached hereto Ele~ti~n~ ~~to .Take· in Kind executed by tl).e four
residy-ary legatees indiG:a~ing as to· Florence Burt Kimberland·, Harol9. Humbert .·Bur~ and Ralph' H~_,rNe,:y,~~uri, Jr. those items:·which.:.a.re. elected to be taken i~
· kind as: tP,ei r :r::~¢;§~p·ecti ve shares to equal the. adv?nCelJleh-t prev~ious ly made· to.
:· Elinor J3urt· I):oWiel~:kl, ~his ·:p:ortic>I{ of· the-Etection has·: been sub,. totaled. ·The .·
· :diffe~ence between sa:id sub.-totals and·;the sum of· $.10-,00.Q. 00 shou.ld be decreed
in. C?Sh· to off?et :t.he advi{ncement "previously ·made. to Elinor Burt Kowell.
c .
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COUNTY OF WASHINGTON, SS:.
COMMONW,EALTH OF PENNSYLVANIA.
The above ~.g~ed Fiduci9ry'; or representative thereof,
being duly .... !_?j~-~-P:L ... :.:· .. ~::0
•••••••• doth depose and say
. that the facts set forth in the foregoing petition are true
to the best of ....... :.1Jf~J~.-.c ... knowledge and belief.
· · ............ ,_ ....... .S..W.Q .. ~.{~ ........ to .and subscribed before
· ..
And your petitioner will ever pray, etc.
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No. ------.-~-~J __ g_f ___ ;I,~_Z1 .. ,.-------------------~-·
. ,, .
Estate .of:.~-~§J~ __ _fft}.MJ?_:gF.-_'LJU!RI ... ~LK/. a.
ELSIE MAY .J~URT a/k/a MRS.· R. H.· BURT
a/k/ a MRs •• :~1-RALPH ·fl. BURT ·a/k/ a .EL$IE
M ••. .BURT., _________ : ______ ----~:·_--: ____ : __ ------------------------..
· · · · · Deceased
. Fiduciary.:,ELqrenc.e .. .BUr.t-:--K~mb.er~and
and Harold H. Burt
...
PETITION 'SUR AUDIT
FROM WHERE 'DECEDENT LEFT A WILL
Counsel of Fiduciary will. submit herewith the
following~ in conformity with Court Rules
adopted effective Decemb~r 3, 1951, being
rule No. 9: pa ~ag raph b-e; and divisions
thereof: shown on pa!;Jes 23"24. .
r. · Writteri p,raecipes of all Counsel in the
2.
3.
4.'
5.
6.
7.
8.
9.
10.
case, :
Copy. of order a:ppointing Guardian ad
litem, if pertinent. . ;
Copy of Order -appointing Trustee ad
litem, if pertinent:
Proof of s~rvic~ of above.
Letters. T~stamentary:·.or Administration
C. T. A. or dn attest copy of Will.
Copy of i~ventory and-appraisement.
Proof of advertisement' of grant of letters
if not filed with. account. . . .. .
Certificate of liens in case any of the
funds f9r distribution are from judicial
sale of real e_state ..
Signed and itemiz!=!d elections if any
distribution in ,kind.
Copy ofFederal Estate Tax return if es-
tate is ~ubject thereto:
. Prt-Ex.flAIJ)b:./t{;_ ~~c~~A~ ------------···------·--·---------------·-------------------------------· . r.1 At~~ey !2.-o3C ,_., 1 ~·S81-b~9 H n//I=T't_ /3~6
-pI T;r...S./3u...R.tJ 1-J . Pri ~~-~~
v
F~ IL r-D. .,, '' c., ;:., .
... "' "';-.. ·: .:.. '. ':74 JMJ: .:g.-~P11 l. 01
.;·
:~USSJ!ti;\ .Mff.f{INO
B€GI$T,fR{OF WILLS. ~A.:S.H/ N~toitl C;O., P A.. .. ·,.
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NORMAN R. ScHAue
PHILIP H. M<.:LAl;GIILIN
J. VI:<Cl:,;T DURKE.JR.
ALEXANDER c. SHJ<RRAHD
!>lARTIN R.JP.NK rss·
WILLI AX)'!. HOI>'P~N
' f .:
CAM'P:BELL; THOMAS & BURKE
2330 PITTSDURGJI NATIONAL BUILDING
PITTSBVROH, PA.1522Z
412 2tll·2712
August 17, 1972
Mrs .. Florence B. KimberJ. and
15 North Wade Avenue
Washington, .Penns~lvanig 15301·
Dear Florence:
I •
or CoUNSEL
1.~ WM. CAXPBP.LL
The Account iri-tour'mother'~ Esiate will be audited
Thursday, September 14,. I972.. The only questions of which I
am aware that are presently unresolyed are the matters of the !
advance to Elinor by your mothir in conne~tion with her husband's I
purchasing the.Cumberland dealership, and a final concurrence by ~
Internal Revenue that th,e amount of Federal Estate. Tax which has· ._!
1
.
been paid is correct. ·· It is my intention that at the time of the
audit we request a reservation of some cash.to handle any additional
tax which might be claimed by Uncle Sam.
It is my understanding that the procedure in Washington
County is to set a specific d~te, othe~ than the date of the ~udit,
for the resolutibn of any problems which exist, such as .the question
of the taxability of the amount a_dvanced.to Elinor and Arch.
Should you have any qu~stions, please advise me.
Sincerely yours,
Alexander C~ Sher~ard
ACS:blf.
I
CAMPBELL, THOMAS & BURKE
NoRMAN H. SeRA DE
PHILIP R. Mcl.At;OHUN
J. V1scE:-<T BuRKE.JR.
ALEXANDER C. SneHRA.RO
MARTIN" R. JENKINS
WILLt.u« !ll. HOFl''4AN"
·Mr. Harold H. Burt
2330 PITTSBURGH NATIONAL BUILDING
PITTSBUROH, PA. 15222
412· 261· 2712
A1Jgust 17, 1972.
R. D. #4, Box 80
Washington, Pennsylvania· ·15301
Dear. Harold:
oP CouwsEr..
C. WM. CAMPBELL
The Account in your mother's Estate will be audited
Thursday, September 14, 1972. The only questions of which I
am aware that are presently unresolved are the matters of the .
advance to Elinor by your mother in conn~ction w~th her-husband's
purchasing the Cumberland dealership, and a final concurrence.by
Internal· Revenue that the amount of Federal Estate Tax which has
been paid is correct. It is my intention that at the time of the .
. audit we request a reservation of some ca~h to handle any additional
tax which might be claimed.by Uncle Sam. ·
' It is my understanding that the procedure in Washington
County is to set a specific date, other than the date of the audit,
for the resolution of any problems which exist, such as the question
of the taxability of the amount advanced to Elinor and Arch.
ACS:blf
Should you have any que~tions, p1ease advise me ..
·sincerely yours,
Alexander C. Sherrard
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NoRMAN R. ScHADE
PHILIP R.McLAuoHLIN'
J. VINCENT BUBKE.'JR.
ALEXANDER C. 5HEBR.~RD
MARTIN R.JENKiNS
CAMPBELL, THOMAS & BURKE
2330. PITTSBURGH-NATIONAL Bt:ILDINO
PITTSBUROU, P.A..l5222 . '
4'12-261-2712
-
OP' COUNSEL
C .WM.. CAMPBELL
. WILLIAM !'f. HOFFMAN
August 17, 1972
i. . ' . ' ,,
Mrs~ Elinor B. Kowell
4 5 Rob inwo'od Drive ~
L~Vale·, Maryland 21502
Dear Elinor:
LJ, ..
.. I enclose herewi~h.a ~opy of the Accotint which was filed
in ·yo:tu.m~ther's Estate.· Th_e,Account wil:l beaudited-during the
.week· of S~ptember 11~ 19~2. The exact dite of the'audit has not
·been set. ·
. The ~nly questions· of !'fhich I am aware that are presently
~nresolved ar~. the mattef~ of the advance to you by your mother
in connection with· Archie's. purchasing the Cumberland dealership,
~nd a final concurren2e b~·Inte~nal Revehue that the·amount of
Federal Estate Tax whi~h has been· paid is correct.' It is my
intention ··that at .the time of the' audit we request ·a reservation
of some c_ash · to· hat:Idle any .ad'di tiona! tax lvhich might be claimed
~y Uncle S~~. . . .
It is my understanding that the ~roc~dur~ in Washington
County 4 is.to set i specific date, ofhe~ than the.date.of the audit,
for the -resolutiQfl of. any ··pro~ lems ,which exist, such as the question
of ·the taxability 'of t~e amount ~dvanced to y~u and Arch. ·: i
~ ~ . ~ ....
·Should y6u' h~v~ any qu~st~~n~ .copcerning any·.portions ·of
the Account, please ad~ise me.··· '. ·
ACS:blf ' .
Enclosure,
' ... ,. . .
)
· S~ncerelf yours,
). Alex~nder C. Sherrard·
., .
Subsequent to dictating the. above letter, l.have been notified that
the Audit will be· heard Thursday, September 1'4, 1972.
!I '· I
..
CaMPBE·LL, THOMAS &_·BuRKE
2330 PITTSBURGH NATIONAL BUILDING
PITTSBVRGH, PA; ·1~222
' ....
' NoRMAN R. ScHADE
'PHILIP R. Mcl.Avouu:. ; 4.12· 261·2712 0~ CoUNSEL
C.WN. CAMPBELL • J. YINCEST BVBKE.JB.
ALEX4..'1DEB C. SUEBRARil
MARTIN R.JENKI!SS
Wn.LIA.'f M. HoPYMAN
· August 17, · .1972
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Mr. Ralph H~ Burt
301 Glenwood Way
Butler, Pen~sylvania
Dear _Ral:ph:
16.001
I enclose herewith a copy of the·Account whi~h was filed
in your mothei'i Estate.· The Account ~ill b~ audited ·during the
week qf September 11, .1972 ~ · The exact dafe of .the audit has not
been set. V . ,-' . dt. ~
The only questions o'f. whic_h I am aware ~ha\'j.a_re-' presently
unresolved are the matters o£.the advance to El1nor~by your mother
.in connection with her husband's. purchasing the Cumberland dealership,
and.a 'final concurrence by Int~rn~l Revenue that the ampunt of
Federal E~tate Tax which has been paid ~s correct. ·. It is my_
intention that at the time of the audit we request a reservation
_of some cash to h~ndle any additional tax which might be cl~imed by
Uncle Sam.. ·
It is my understanding that the procedure in Washington
County is to set a specific date, other· than .the date of the audit,
f.or the r~solution of any problems which· exist, .such as the question
of. the_ taxability of the am~~mnt adyanced to. E.Iirior and Arch. .
.. ' ' i' Should yoti have any que~ti6ns cortcerning.any
the Atcount, please advise me. . . 7\
.... . .
ACS:blf
Enclosure
/ '-Si.ncerely yours, · ( /irl
krexanfer C. Sherrard
j•
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portions of
Subse.quent.' to dictating the· ab~ve·_letter·, I. have been notified
that the Audit wi 11 be heard Thursday,_ September 14, 19 7 2.
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. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNA.
. . ORPHANS' COURT DIVISION . . ·
IN RE:
Estate of
ELSIE HUMBERT BURT,· a/k/a
ELsiE.MA Y BURT, a/k/a
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No. 231 of 1971
:!: MRS. R. H. BURT, a/k/a
~-MRS. RALPH H. BURT, a/k/a > ' ' ' ; ELSIE M. BURT, · m . z z -~Deceased.
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~ . ~BEFORE:
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~-APPEARANCES: ..
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HEARING ON AUDIT
The. Honorable RICHARD DI SALLE, J.,
Specially Presiding.
ALEXANDER C. SHERRARD,. Esquire, of Pittsbur h,
Pa., representing the Accountants .
Thursday,. September 14, 1·972, at 10:00 A.M., ED~rr
~ THE COURT: The estate of Elsie Humbert Burt, also known u. iL ~ as Elsie May Burt, also ·known as Mrs. R. H. Burt, also known
as Mrs. Ralph H. Burt, also l.;no"vn as Elsie M. Burt. The Execu ors
are Florence Burt Kimberland and Harold H. Burt.
MR. SHERRARD: I have the Petition, Your Honor, and the attach
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ments thereto, ";Jith the e:Xception;bf two elections to take in kind
which are in the rna il somewhere between the residuary beneficiar .es
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· and my office. .I will f?rward those to the Court when they are rec ived.
There remains open and unresolved the question of the taxability
of an advanc;ment t~ one of the residuary legatees. The estate has
previously filed a petition to have the rna tter determined at audit.
I realize that you are sitting specially today, and that a time
presumably will have to be set for'a determination of that particular
item. The testatrix in her Will established a trust for one of her
four c'hildre~, naming two trustees, Pittsburgh National Bank and
one of her sons, Harold Humbert Burt, who is also one of the
executors. Pittsburgh National Bank1s Renunciation is attached to tP,e
pet it ion:
The tru~tees or the survivor of them 'Vere giver
the option of fe:tmtNating: the trust whenever, in their sole discretior,
it best suited the interests of the beneficiary of the trust. There
is attached to the petit ion ~ Declaration by Harold Humbert Burt,
the surviving trust.ee, after the resignation of Pittsburgh National
Bank, that the trust in his discretion should be terminated for the
best interests of the beneficiary. Therefore, we are requesting
that the money be a'varded directly to the beneficiary. Her electio)
is attached.
I had added to the list of assets which are to be
distributed the fact that a judgment in 'Vhich the decedent •vas
plaintiff was revived by paper filed today. I have added in the petit on
the number and term of the revival, and I u,rould submit the petitior.
THE COURT:
MR. SHERRARD:
·That is part of the residue.
It's part of the residue. The elections indicate tP,e
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' claim but not the judgment and I vvould think in the decree that·the •
··decree s?_ould ~ake refe.rence to the substitution .of the beneficiari Is
as p~aintiffs ·in the judgment.
.
·( . z THE COURT: ·You have paid the Personal Property Tax?
•( > . .J ; > ~ MR. SHERR.f..RD: Tp,e ·Per.sonal Property Tax has been paid, YoUI
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~ THE COURT: Is tl~ere anyone else in Court interested in the
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_ate 'o~~.E-1_?}~ Hl;!.~J;ert .Burt,. also known as Elsie May Burt, ~ , · f jo " • ·.· r{" ! ' -1 1 I, . ·' '+ • • • ;, • ..._,.A •
also·kno,.vn as :Mrs.::· R. H. Burt, also known as Mrs. Ralph H.
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'( NO RESPONSE )
N THE COURT: The audit is Closed: k
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( AUDIT CLOSED )
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IN THE COURT OF COMMON'PLEAS OF ALLEGHENY COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
·IN RE:
ESTATE OF ELSIE HUMBERT BURT
a/k/a ELSIE MAY BURT a/k/a
MRS. R. H. BURT a/k/a MRS.
RALPH H. BURT a/k/a ELSIE
M. BURT,
DECEASED
No. 231 of 1971
DECLARATION OF TERMINATION OF TRUST
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I, the unders~gned, HAROLD ~UMBERT BURT, being one of the
two Trustees named in Paragraph Fourth (B) of the Last Will and
Testament ~f Elsie Humbert Burt and bei~g Surviving Trustee by.
virtue of a Renun~iation executed and filed by ~ittsburgh National
Bank, which-said Renunciation is attached to the Petition Sur . .
Audit filed in said Estate, and as said Surviving Trustee having, . . .
by virtu~ of Paragraph Fifth· (A) of said Last Will and Testament .
of Elsie Humbert Burt, sole discretion to determine that it is in
' the best interest of Florence Burt Kimberland that the Trust es-
tablished for her shall be terminated, I do hereby state and de-
clare that exe~cising the".discretion veited in me by said Last
Will and Testament, I hereby determine that it is in the best
interest of Florence Burt Kimberland that the Trust provided for
. -in', said Last Will and Testament be terminated and that the propert
which would otherwise be decreed to me as Trustee be decreed
'directly to Florence Burt Kimberland. ·
4
• ,-/· :' • WITNESS the due exe~uti?P hereof, this 1j/3/zd..__day of
• • 'P' ··~~ -·~'~'--~ ,...--:"'\ -· •• ),1, 4.··, -·{ .~ _'-.. ..._'t .-,, I .-. 11 · (Septemb,e_r, .~·9'12_:, .. ~'.;,;"~~ (,. _.,,_, .. , ~ · ~·' 1
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. , . C . . e_-
OF
ELSIE HUMBERT!·Bu~T
I, ELSIE HUMBERT BURT, of the City of Washin~ton,·
_County of Washington and Commonwealth of Pennsylvania, do mak~,
publish and declare .this to be my Last Will and Testament, hereby
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revoking all Wills heretofo~e made by me.
FIRST: I direct that all-my. just debts and funeral
expenses be fully paid by my Executors as soon as may be convenient-
after·. my death.
SECOND: I give and bequeath to.my four (4) children,·_
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and to the.issue· of any of said children who may be. deceased-at the
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time of my death, said issue to take per stirpes the share "\vhich
. J,heir parent IVOUld have taken, all my tangible. personal property
in shares determined by my Executors t? b~ a~proxima~ely equal in
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value. ·In the event that ~h~-issue·of arif deceased child shall
then be a minor, I authorize my Executors to deliver· such minor's
share of said property, .without bond, to the person_having custody
. . : . . . .
· of the person of said minor and the receipt by such gtiardian shall be ·
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a complete discharge of all obligatibns of my Executors.with regard
to said minor~s share of said property.
THIRD: I direct my Executors to sell.my residence and
to add. the proceeds therefrom _t6 my residuary estate._ ·
FOURTH: I direct that my Executors shall divide all
the rest-, residue and remainder of my estate into four parts' which
said part~ I_ give, devise and bequeath as follows:
A. One:part to Harold Humbert Burt if·he
.f . survives'me, and, -if not, to his then s~rviving issue per~ s~itpes.
I hereby certify that· the wi t.hin is. a true and· correct copy of·_t.h.e tHe ·orf~inal ·
L~st Will and Testament of Elsie Humbert Burt.
CAM.P· . ·THOMAS.
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B. One part to Elinor B~rt .Kowell if she
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~ur~ives·me, and, if not, to her th~n surviving-issu~ per stitpes.
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·C. One part to Ralph Hervey Burt, Jr .. if he
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survives me, and, if not, to hi~ then surviving issue per stirpes.
D. One part to Pittsburgh National Bank and
Harold Humbert Burt, Trustees, in trust for Florence B~rtKimberland
for·the u~es,and purposes hereinafter set forth ...
In the event that any of my iaid children shall
have predeceased me and .shall not leave issue who survive·me, I
· direct th~i such share or shai~s shall be di~ided among my
. . . . .
. re~aining, then surviving children and the then iu~viving issue of
. . . . ..
deceased. children, s~id i~sue to take per ~tirpes; provid~d that
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ariy incremerit to the share of Florence Burt Kimberland shall be
added to her trust established herein~
.FIFTH: A. The portion of my estate bequeathed to . . . . .
Pittsburgh National Bank_and Harold Humbert Burt iri trust shall
·be held by 'my_ Trustees duriJ1gthe lifetime of my daughter;
Florence Burt Kimberland, oi until iuch eatlier· time as the Trustees
. . . .
or.the survivor of them in their sole discreti6n oi iri ihe discretion
· of the survivor shall determine that it is to the best interest of
.· ... ·
my daughter that said trust be terminated. Dtiiing the existence of
said trust, the Trustees shall pay to my· d~ughter,_Florence.Burt
. . . . . .
Kimberland,. or for her account, ~he net income therefrom and so much
of-the principal as said Trustees, in their sole discre~ion,· determine
. . . . . .
des·irable for the health, welfare and comfortable ·support of my said
daughter .. In the event that said trust shall be terminated as
. . . . . . .
herein provided, during my daughter's lifetim~, the b~lance then
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remaining in trust shall be paid to my daughter absolutely. In.·
the event that said trust is in existence at the death of my daughter,·
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the balance then remaining in trust shall be distributed to my daughter's.1
then surviving issue, ~aid issue to take per stirpes, fre~ and
clear of any trust, subject, ·however, to the minority provisions
hereinafter set forth.
-2-.
B. While in the hands of my Trustees, ·_ne~ther. ·
the principal or the income of the trust estate sh~ll be liable for
the debts of said ben~ficiary hereunder ~or shill the same be subject
·.to seiiure or attachment by any creditor of said beneficiary under
any writ or proceeding ·at law or in equity and said beneficiary.
hereunder shall not havi any power to sell, assign ~r encu~ber he~
share or any part thereof, or ·to ariticipat~ or dispose 6f her. interest
·in the truit estate or in the income produced thereby~
·SIXTH: In· addition to the powers ~onferred by law, .
my Executors arid Truitees shall have the following discretionary·
powers:.
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·A. To retain as an investment.for_my ~state·
and the trust estat~, .. without duty of diversification, any and all
. .
property, real or personal, received_ hereunder, which· ·shall sp~cifi-.
cally i~clude _the authority to retain any stock in Pittsburgh Nation~l
Bank without liability as a result of such retention~
·B. To ·invest and reinvest, including principal
and a~cumulated income, iri stocks, borids,·securities, mortg~ges or
. . . -. other ·property, real or personal, without being limited to the classes
of securities. or investments in which fiduciaries are authorized by
law to invest trust.funds.
C. To sell ~ny and all real estate held as
an asset of my estate at such times, at public or private sale~ for
such ·prices and upon such terms· as deemed advisable,' and·to make,
execute and deliver any deed or ~eeds therefor, ~oriveying title
thereto in fee simpl~ absolute, or for any iess·estat~ to any purchaser·
or purchaser~, freed and discharged of any ~nd all trusts.hereunder.
D. To sell, exchange, lease, encu~ber, option
or otherwise dispose of all or any pQrtion of my estate and trust
·estate in such manner and upon such terms and ~ondition~ as shall be
deemed advisable, and which shall specifically include th~ authority
to grant leases which extend beyond the term of any trust.here~nder
-3.:.
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and beyond the period authoiized by law, and to mak~, execute and
deliver deeds . . , mortgages, leases, assig~ments and other documents
necessary to effect any of the powers granted.
E. To mak~ distribution of my est~te·and trust
estate to any per~on entitled theretri in kind, i~ cash,. or partly in
kirtd and pirtly in cash; as deem~d advisable, and.to this ~nd
allocation pf a~sets in kind shall be in the sole discretio~ ~f ~y ·
fiduciaries. Assets distributed inkind in satisfaction of any .
. pecuniary·distribution under the terms 6f this Will ~hall be .dis-
tributed at their value on the date or dates of distiibution.
F. To register or carry any inves.tments held
hereunder in their own name or in the name of either df them or in
the name of a nomineeor nominees; prb~ided, however; iha~ all such
. .
investments shall .be so designated upon. the records o{ my "fiduciaries
that the trust or estate· to \vhich said invest~ents belong shall appear
cl~arly at all times.
··.G.. To vote by person or proxy any. and all ~tack
held in my.estate and trust estate and to iarticipat~.iri a~i reorgani~. ·
. ' . . . . .
zation ·or merger of companies or corporations whose· stock· is so held.·
. . . . H. To borrow for the· purpose of my est.ate or·
trust estate from any source, ~hich shall inc~ude.the· authority to.
borrow from any separate trust created herein,. and ·as security for re-
P~i~erit,· to hold.or pledge the whole or any part of my estate or trust
estate.
SEVENTH: I appoint PITTSBURGH NATIONAL BANK as Guardian
of any property which passes to a minor and with respect ~to which' I
am authorized to appoint· a Gtiardiin and have ~ot otherwise specifically
done so, granting it in~this cipacity the power,to agree to any
dis~ribution of the ·said property that it deems advisable~ the power
to retain any property, real or personal, ·received by it in kind and
the power and authority to sell the ·same upon such terms and conditions
. as it believes advisable, giving good and sufficient title to any
real estate thus sold; and the power and authority to invest in such .
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~tocks, .bonds and/or other investments it deem~ advis~ble with6ut
being limited to those· investments in which guardians are· by law
required to invest minors' funds; .and 'the power and authority to
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disburse to or for the' benefit of the minor wards so much of the
income and principal of the minor's shar~ of _the said proper~y as
it, in its.sole discretion, deems advi~able for the mirier's comfort,:
maintenance, support and co~plete education, including preparatory,.
. .
college arid post~graduate or prof~ssiona1 training and to aid the
minor in th~ event of any illness, injury or other emergency affecting~
the ~inor·w~rds wherein money i~ needed. Any-disbursements hereinabov~
. . . . . .·
a~thorized may be made to the parent,_ guardian or s~ch 6th~r person ~s
may have custody of the person of that ~i~or at the time s~ch pay~ents
are made, without liability on ihe part of Pittsburgh Nation~l Bank
to see to the application of said payments by the payee, ·and the
receipt of any such person shall be a full acquittance of-Pittsburgh
National Bank as to any amount so paid.
EIGHTH: ·I name and appoint my daughter, Florence Burt
: . . .
Kimberland, and my son, Harold H.-Burt, or the survivor of t~e~~ as
Executors-of thii my Last Will and Testament.
In the everit that both my daughter and son are
unable or·. umvilling to serve or· continue to. serve as Executors,· I name,
constitute and appoint Pittsburgh National Bank to be the Exec~tor of
this· my Last Will and Testament. .. Said Executors shall serve ldthout.
the necessity of posting any bond.
-:r.t._, .
WITNESS my hand and seal this ) .. (r··day of-ci'"'"'·,_-;..;......;.--w--·~'~n"---'-·'·..::....r-"' ... __ , _1969.
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Elsie Humbert Burt
Signed, s~aled, published an~ declared by the-above named
Testatrix, Elsie Humbert Burt, as and for her Last Will and Testament,·
in the pre~ence of us, who at her request, in her presence and in the
presence of each other have hereunto subscribed Dur names as witnesses.
. . -:-),V} . · !l of . Address:~}~/~~-·~Sf-'~ /J{~.(~.t'-'-f~fi~)~,=L' __ ~((·~~~-L.=~~f=~--_
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~tatr uf tcrrtutll!Jlttuuiu } .
illnuuty nf limu.nlJhtgtnu .a.a •.
· . Personally before· me, the undersigned authority, a ... No.tar.y..,.P.uhlic. ...... in and for s~id . . · . · F l . · H. Bur 1; • . County and State, appeared .. o.r.enc.e .. .Bur.t ... K~mberl.and---&---1-la:r.o.ld/--.. who, bemg duly
· sworn according to law, deposes and says that 1; hey ~{t«te executoJSGDXa:drnixlmxr.atur of the es-
tate ofEJ.s.i.~.J-Jumb.e.r.t ... B.ur.t _______________ ~---deceased, that the foregoing • schedules constitute· a. :."·· ~ '""= -t.. ..... :;' G ~~ complete inventory and appraisement of the real and personal estate of ~J.$j_~ __ Jj_lJml:?.~:ct__;e.\.u:t
~ hl : deceased, except real estate outside the Commonwe_alth of Pennsylvania; that the figures opposite
· tY .~ ::: each item of real and personal estate in the foregoing schedules are determined and stated by the ili. =". g undersigned to be the fair value of said items as of the date of the decedent's death, based upon a ; .S ~ G. just appraisement of each item made by the above n~ecutor .~erffirn~~&r::l.S .· ~ =-· ::: ·-· ·s ·d b ·b d b f thi .::2-J-} . K f' · .. / -::-u.JZ_./· U/vVf zr;;.,.. .. /~.Lz--z~~ \ ~: ~ TJ . w:::;'• ~ scr~e -.,!ore;;, s ......................... ~-~·~ ~?-' ~ll'li -1-. . . ;,;: o .'-d of'rvV~ ~ ,;:>c"'-19 /7' . . /1 ....... ~>e-:..-...... ...~ .. /.:SJ..v >...A-.A............................... . .. · .:~ ·'-' ::.:. . ay p ............ c .... ~--... / ~-_ . ( ::5' . · Execut r-dministrator · · . · · ~? ~;·k~.:.:.,.,s-:;.:-:.-r~-~-= .. ~0.: .......... -:-.-:::-:.~~::.~. . ·. . . . . . ..
~ ~ ~ . . · / . . . ADDITIONAL INSTRUCTIONS . . . . . .
-~ ~ . . .
· 1. An inventory must be filed within three months after appointment of personal representative.
2. A supplemental inventory must be filed within thirty days of diseovery 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
.. 3Juurntnry nub .i\pprai.semrnt of the. goods and chattels, rights aiJd credits. which
··'!
·· .• were of. E.l.s.fe. ... Humb.e.i.:t .. .B.ur.t ........................ : .... .late of .. ~.0.9 ... N.o:r.th ... Main ... S.t.r.e.e.t.,. ... Nas.hi ng ton ,
. . .
: Washington County, Pa., taken and made in conformity with the above affidavit.
PERSONAL ESTATE SCHEDULE .·-·· .. ··.
:.·. 1Q68 shares Americ~n telephone &·Telegraph Co~,
·common @49. ·.·,· .. ·
·. 120 Shares AmStar Corp. (formerly American Sugar
·Co.) 5.44 pfd. @9~9/16
. $3000 American Sugar Co .. · (now. AmStar Corp.)
5.30% subordinated debenture issued 4/2/63-
due 4/2/93 @74
Interest. accrued fiom 10/1/70 to 2/25/71
$6000 B~thlehem St~el Corp. 4-1/2% subordi~ated
debenture, issued 1/1/65 due 1/1/90 @68-1/2 .
Interest accrued from 1/1/71. to 2/25/71 .
:community Loan Co. Investment Certificates 6%,
issued 1/2/62 due 1/1/72 (Cirtificate Nos.
115 -$2400; No. 116-$1600; and No. 117 ~ $800
Interest accrued 1/1/71 ~o 2/25/71 ·
200 Consolidated N~tural Gas, common @29-7/16
126 rieneral Mot~rs Corp., common@ 80-1/16
Dividend of $.85 per share ~eclared 2/1/71
and paid March 10, 1971. to holders of record
on 2/11/71
54 Natibnal Steel Corp., common @45-1/16
I hereby c~rtify th~t the withi~ i~ a true and correct
Inverttory and Appraisement filed in the within E~t~te;
B
DOLLARS CENTS
52,332 00
1,147 so ..
2, 22~ I 00.
64 . 03 · . . .
4,110 00
37 s8~
4,800 00.
44 . no.· ... ·: .
5,887. so
10,087 88
1071 10, /
2,433 38
,of· he original
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·. j;PERSONAL· ESTATE SCHEDULE (Continued).
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l\68 Standard Oil Co., N.J., common @75-7/16
!j. Dividend of $.90.per share declared 1/27/71
!\ and paid 3/10/71 to holders of record on . :! 2/11/71 q . ·. .
j!$8700 United States Steel Corp. 4-5/8%
tl subordinated debenture, issued 1/1/66 due !: 1/1/96 @64-9/16 _· . . . . . .
·!\·Interest accrued from 1/1/71 to 2/25/71 .: ll ., !i ~~rudential Instirance Company of A~erica .
!·1
1
· Policy. #1 643. 923 -Payable to Florence_ I Burt K1mberland and· Harold H. Burt,
· 1!·!. Executors of the Estate of Elsie M. Burt,
/ Face Value $500.00 > ' ll Post Mortem Dividend 6 .1 0
: .. -,l ..
' ·_· I:Metropoli tan Life
__ · i.lJ· Policy #132 899 ·_·:_ · ·.·· ·• .II Burt Kimberlarid
Insurance Company of N!Y~ _
430.-Payable to Florence~
and Harold H. Burt,. _ . _
$259.00 ·.· · . 1! . Face Value
1
1
. · ·Additional· Insuranc~ _· k __ Terminal Dividend . . .• •' !l . . ·.
35.61
12 ·-9 5
.·.:
-Dollars
,;
5~129 75
61. 20···
5,616 . . 61 56 4 7,,
.··506:·· 10
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.. -_ :.rEstate of Joseph A •. Humbert, Deceased .(No.'~..:: ..
-·-_,.,j ·. 106 of 1969, Wash1ngt·on County, Pa. )_.an
<.-· · ·-L undivided 1/4 interest in pez:sonalty ,. ··
.. . II ·1,431 00 · .. ·:
.· : .. ~. : ... :.· : . \. ..
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... , ··11 ·-3S point diamond ri11g -_.
• ' '· · · ill. Yellow .Goid wedding band . . .. ll !0 Lot househ~ld furniture (list on file in-
1= office of Campbell, Thomas (Burke,
> li Attorneys . · . . . . . .
·.:Mutual of Omaha Insurance Co. Hosp1tal1za~.
: .. .. . . " ;
., 40 00
:z 00
200 00 .
··-. · .. • · q tion Insurance under Policy # 90HOB100-. I! 2 8 7 719-6 9MC . • ~-. . :1·
·· .. . '.· 414
· !Pittsburgh National Bank, Washington Office,
·11 Checking Account q . I· -i;Loan to Russell L. Kimberland, now· deceased,
·._2,905. 70'
·-!! Principal Balance .
. !1 Secured by judgment at DSB 38.0 May Tenil-:1967
... ;·j--·· which is a lien on real estate owned by
10,900-00
. _:·;· ··:· ...
-~~~ · -R. L: Kimber land in We: t Fin~ey ~ownship,
1 Wash1ngton, Pennsylvan1a, wh1ch 1s ..
l) appraised at $15,000.00 and as to which·
•!1 there is. a prior mortgage with a present
il balance of $4,329.69. Estate otherwise
II insolvent. -~ II ·lj
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~OTAL PERSONAL ESTATE
P~ge -2-
$110,846.60:.
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REAL ESTATE SCHEDULE
Dollars
l/ 809 North Main Street, City of Washington,! .
\~ Washington County, Pennsylvania.· Lot 1 I .I
:zl,soo· oo !l 50 1 x avg. 154' having erected thereon a
·li 2-story dwelling. DBV 993, Page 131 $ !• . n .
jl Undivid~d one~~alf interestin_tract of_ ·
· H ·land s1tuate 1n North Frankl1n Town~h1p, . !i Washington County, Pennsylvania, ?nd in
l! the First Ward of the City of Washington,
\! ·Washington County; Pennsylvania, situate. l! on West Maiden Street consisting of li 1. 34 28 acres more or less; said property
lj· is subject to an agreement of sale dated !i April 3, 1967, upon which there is a . .. ll present balance of $1,082.16.See DBV. •· .. ·.n·. 672, .Page 6lland DBV 1240, Page 291. . ·. ·q . . . . . . . . .
· . lj Undi~i~~d 5/B·interest,in Lot 64 Hu~bert ·.
, · ll Add1t1on #1, South Strabane Townsh1p, .· ~-11 Washington County, Pennsylvania-vacant ·, · .... l'l . land set out in Plan Book 6, Page· 10 )
. :.·.·.·_
11
1. (avg. 50' x 105')._See DBV 1015, .Page 20
i . . . .
11 Undivided· 5/8 interest in Lot 130 in Jl •. unrecorded P. P. Humbe:t Plan front in¥ 50
-i! ·ft. on the Westerly S1de of No.rth Ma1n ·j! · Street~ South Strabane Township, Washing ·. d · 1:on County, Pennsylvania (adjoining Gulf.
\\ Station) · ·
ii . . . . . !I Undivided 5/12 of the following described
·!!·items situate in Washington County, Pa.: · · .. il . ·A.·. Lots 113, 114, 116, 117, 119 each
!I · · fronting 35 feet on Donnan Ave;nue an il . extend.ing back 110 feet, Humbert No.
· .11--1 Plan,· Plan Book 6, Page .110
il ij :~.
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·Part of Lot No. 24, Humbert Heights
Plan, Plan Book 7, page 64, formerly.
fronting on Beech Street, not taken
for Interstate 70, unimproved ·
.Strip of ground on the northerly sid
p. of Tyler Avenue, Lots 1-4 in unre-
d corded plan .with front of 180 feet
i ~
jt and depth of 130 feet, in 7th Ward, ·
jj ll/ashington, Pennsylvania and lots
0 Nos. 5-15 partly in 7th Ward,
l! Washington and partly in South
i) Strabane Township, Washington ·
!\ · County, Pennsylvania reduced by
~i Interstate 70 taking, unimproved.
i! Of decedent 1 s interest in the property .,
): 1 is ted above an "!lndi vided 1/3 was
I ~ :\ acquired as an heir or devisee. of P.P. q Humbert. See DBV 5B, Page 498, and ari .. I! undivided 1/12 was acquired as heir of
li Joseph Humbert,Decree at No.63-69-106.
1: ·See DBV 1339, Page-809 .
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.TOTAL REAL ESTATE
P~ge--3-
·08
. 625: 00
. : .. -~ ·' . :.
i. ' ·2 187 .. . , so·
208 33-
.~ ..
-83 33
·33
. $30,978.57·
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SCHEDULE No. 1
Paragraph FOURTH' D. of decedent's Last Will and Te~tament'devised and
bequeathed one-fourth of Testatrix' residuary estate to Pittsburgh
National Bank and Harold Humbert ·Burt, Trustees, in trust for Florence
Burt Kimberland. There is attached to this Petition a Renunciation of
Pittsburgh National Bank ienouncing its right to serve as Trustee.
j
Paragraph FIFTH A. grants to the Trustees, or the-survivor .of them, the
sole discretion to terminate the trust if the Trustees, or the survivor,
deem it in the best interests of Florence Burt Kimberland.: There is
attached hereto a statment by Harold Humbert Burt, who, in view df the
Renunciation filed on behalf of Pittsburgh National Bank, is the
surviving Trustee, in which the surviving Trustee declares th~t in his
discretion it is in the best interests of Florence Burt Kimberland that
the property to which she is entitled under the Last·Wtll and Testament
of Elsie Humbert Burt be distributed outright to he~ and not placed in
trust.
(2) The Commonwea-lth of Pennsylvania has claimed Inheritance Tax on the
$10,000.00 advanced during decedent's lifetime to her daughter, Elinor
Burt Kowell. There has heretofore been filed on behalf of the Estate
~-Notice of Disptite of Appraisement requesting that the taxability of
said advance be determined at -the audit, it' being the position of the
Eiecutors that the advance is not subject to Pennsyl~ania Transfer·
Inheritance Tax.
SCHEDULE No. 2
Balance for distribution per account, _
Itemize any additional debits-not shown by account:
Notary Public Fee -stated in Account by not charged
Excess of amount stated in Account for filing
Account over actual charge
/,Garage rent.s received
~JFirst Federal Savings & Loan interest through
June 30, 1972
Total additional debits (Add)
Itemize any additional.credits not shown by account:
McKean-Burt Property.-1972 Taxes .
Washington County -Delinquent Personal
Property Taxes
To be expended~~n connection with transf~r
of stocks:
Cettified Copy of Will
Short Certificates
Filing Receipts
Total ·additional credits (Subtract).
Balance for distribution ~.,·.1 ,~-:"'_:.•r::t ';·''J-~·;'
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$117,950.47
$ 1. 00.
6.00
12.00
40.99
$59. 'g 9
21.00
293.04
8.50
9.00
4.00
$335.64
$117,674.82
i' I~ .•.
SCHEDULE No. 3
American Telephone & Telegraph Co.
1068 shares, common
AmStar Corp. ~ 120 shares, 5.44 pfd.
$3,000 American Sugar Co. -S.30%
Subordinated Deb~nture due 4/2/93
$6,000 Bethlehem Steel Corp. -4-1/2%
Subordinated Debenture, due 1/1/90_
Consolidated Natural Gas. Co. -200 shares,
common I .
Gen~ral Motors Cotporation -126 shares,
common
$ 5. 2 ' 3 3 2 . 0 0 v /
1,147.50 vv
. 2,220.00 V""o./
4,110.00 vi
s,887.5o v/
10,087.88 v!
·2,433.38V 1 ·
. 5 ' 1 2 9 • 75 v / .; ..
1 National Steel Corp. -54 shares, common
Standard Oi 1 Co .. o"f N.J. - 6 8 shares, common·
$8,7oo·united Staies Steel Corp. -4-5/8%
Subordinated Debenture due 1/1/96 5 , 616 . 56 v/ $ 8 8 , 9 6 4 . 57 :f
1 35-point·diamo~d ring
1· yell6w-gold wedding band
Loan to RuEsell L. Kimberland, deceas~d
Princilal Value -$11,100.00, Inventory
Value 10 900.00 ' s-~c..iA Rl!..j) 8r' ""Yvl-'J>tfiih$/1/T . ' J . .
A-T ~ ~0 MA-y 7E./(fl1 lf/7 ~58 'R€YIVE::])
$'-IT 11-> 1111'2 47 131 St-tr 7E!f~ 197~A..!J .
Realty:
· Undivi~~~ one-half inter~st· 1n tract of land situate· in
North Franklin Township, Washington County, Pennsylvania,
and in the First Ward of the City of Washington, . . .
Washington County, Pennsylvania, situate on West Maiden · ·
Street consisting of 1.3428 acres more or less; said·
property is subj~ct to an agreem~nt of sale dated April 3,
1967, upon which there is a present balance of $1,082.16.
See DBV 672, Page 611 and DBV 1240, P~ie 291.. .
Undivided 5/8 interest in Lot 64 Humbert Addition #1,·
South Strahan~ Township, Washington County, Pennsylyania-
. vacant land set out in PBV 6, Page 10 (avg. 50' x 105J).
See DBV 1015, Page 203.
Undivided 5/8 interest in Lot 130 in ~nrecorded P. P ..
Humbert Plan fro:ri.tin·g 50 ft.. o.n the Westerly Side of
North Main Str~et, South Strabane Twp., Washington
County, Pennsylvania (adjoining Gulf Station)
Undivided 5/12 of the following describe'd i terns situate in
Washington County, Pa.: · . . . .
A. Lots 113, 114, 116, 117 and 119 each fronting.·
35 feet on Donnan Avenue and extending back
110 feet, Humbert No. 1 Plan, Plan Book 6,
Page 110. · ·
B. Part of Lot No. 24, Humbert Height~ Plan, Plan
Book 7, Page 64, formerly fronting on Beech
Str~et, not taken ·for· Interstate 70,:uriimproved
~· .
.2.00v
f.
l0,9oo .. oo/
. . ., . • . -:~t ~
506.80.
625.00J
. . ..; 2,187.50 ·.
208.33/
j·
83.33"
c. Strip of ground on the northerly side of Tyler
Avenue, Lots 1-4 in unrecorded plan with front
of 180 feet and depth of 130 feet, in 7th Ward,
Washington, Pennsylvania, and Lots Nos. 5-15
partly in 7th Ward, Washington and partly in South
Strabane Township, Washington County, Pennsylvania,
reduced by Interstate 70 taking, unimproved
See Deed Book Vol. 5-B, Page 498 and Decree at No. 63~69-106.
See Also Deed _Book Vol. 1~39, Page 809
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NORMAN :R. ScHADE
PHILIP R.McLAUORLIN
C.AMPHELL, THOMAS & BURKE
2330 PITTSBURGH N.A.TIONAL BuiLDING
PITTSBURGH, PA.-15222
412-261-2712
J. VINCENT,BURKE.JR.
ALExANDER" C. SHERRARD
MARTENR.JENKINS
WILLIAM M. HOFFMAN December· 7, 1973
C.WM. CAMPBELL
i916·1973
Orphans' Court Division
Common Pleas Court of Washii].gton
C~n~ ·~
Court House
Washington, Pennsylvania 15301
Attention: :Jay Troutman, Esq.
In re: Estate of Elsie Humbert Burt
Dear ~. Troutman:
Confirming our telephone.conversation of today, I have
checked tne properties listed in the Burt Estate with Mr. John
McCreight, who· is undoubtedly more famil¥ar with these properties
than ~ny other person. The information whi.ch I have relative to
them is as•follows: ·
1)
2)
' J ·"
3)
4)
The undivided 1/2 interest in 1.3428 acres of land
situate on West Maiden Street lies partially in North
Franklin Township and partially in the First Ward of
the City of Washington;
The undivided 5/12 interest in Lots Nos. 113, 114,
116 r 117 and. 119, situate on Donnan ·Avenue· in th-e
Humbert No. 1 Plan, are located in South Strabane
Township;
Lot No. 24-in the Humbert Heights Plan, formerly
~renting .qn Beech Stre~t, is ~ocated in South Strabane
Township;
The strip of land on the northerly side of Tyler
Avenue, according to the: City and· the County Assessors'
map, is part· of an unrecorded plan whose.name is unknown;
Lots Nos. 1 .through 9, inclusive, are in the Seventh
Ward of the City of Washington; and Lots Nos. 10 through
14, inclusive, are situate in South Strabane Township.
Lot No. 1 beg.t,r)s: on .tl1~c:si¢1e of Tyler Avenue, 150 f·eet
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• . ·,C;UIPBELL. THOMAS & BURKE
Orphans' Court Division
.c_pmmon Pleas Court of Waship.gton
County·.
December· 7 1 1973
Page·-Two ..
• ' ~ "! ._ ~ '.
' ~ '.· . . ',-.
from the northerly side of Summerlea Street, at
a point common to Lot No. 1 and the-northerly line
of Clar~ Place Plan •. · .
As I also advised you ori·~he: ~elephone, .U. S. Ste~l Corporation
will riot divide the 4-5/8% Subordinated Debentures·~u~ ~/1/96 into
other than even one. thousand, pollar amounts, except to issue one
'debenture for· the odd .amount." · H~rold ,-H •. Bm;:-.t has elected to take
in ~ind $2,]00.00 of U. S. Steel 4-5/8% Subordinated Debentures.
Each of the other three legatees will.take in kind $2,000.00, and rece~ve a: compensating-dollar amount which' I'compute tp be $541.91
. (the._ Debentures were valued a:t 64..:.9/]6 dm the Inventory) , as an
equalizing ~istriputi.on. I am sending to each of the four legatees
an Amended Election to Take in Kind relative to these debentures.
I, will file them when they .are:received.
'· As 4 I indiqated on the-telephone, :;;ince ·the legatees have agree~ {6 ihis ~hange in their El~qtions·, yqu may proceed ~ith the
Decree.: · ··
If"any:t~hi~g. further is needed in connection· with this matt~r,
ple~se telephone me.
;."' yours,
( .:
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o:
.,~.·~'',.
CAMPBELL, THOMAS & BURKE
2330 PITTSBURGH NATIONAL BuiLDING
PITTSBURGH, PA .. 15222
NoRMAN. R. ScHADE
PHILIP R.McLAuoHLIN
J. VINCENT BURKE.JR.
ALEXANDER' C. SHERRARD
MARTEN R. JENKINS
,WILLIAM M. HoFFMAN
Jay Troutman, Esq.
Washington; Pennsylvania
412-261-2712
September 5, 1973
15301
In re :· Estate of Els·ie Humbert Burt
··Dear Mr. Troutman:
C.WM.CAMPBELL
1916·1973
I enclose herewith·a ·statement of Debts and Deductions
in duplicate in the Burt Estate. As evidenced in the Account
which was filed, the '1972 real estate.taxes for 809 North Main
Street, were deducted from disbursements under Schedule c, Principal-
Realty. The real estate at No. 4 of the Election to Take in ·Ki-nd '
is described exactly as described in the Estate of Joseph Humbert
at Decree No. 63-69-106, the.Schedule B of which is recorded at
Dee~ Boo)<. Vol. 1339, Page 809.
~ I wouid agree that the.description should at least
include the subdivision in which the property is located. The
lots set forth at 4. (A) are located in South Strabane Township.
I am requesting Mr.· Fergus to ascertain the municipality in whi'ch Lot
No. 24 of the Humbert Heights Plan is. located. As I indicated on
the telephone, certain of this property came to Mrs. Burt from her
father, P.P. ·Humbert and is the remaining portion of acre~ge in the
·Humbert Estate. It is, therefore, not possible to describe the
property by meets and bounds unless it is surveyed.
'If anything further is needed, please advise me.
Very truly yours,
ACS:bly
Enclosures
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IN THE COURT·OF COMMON.PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
ORPHANS'. COURT DIVISION
. ·IN RE: ·
ESTATE OF ELSIE HUMBERT BURT
a/k/a ELSIE :tviAY BURT a/k/a
:tviRS .. R. H. BURT a/k/a MRS.
RALPH H. BURT a/k/a ELSIE
No. 231 of 1971
M. BURT,
DECEASED
ELECTION TO TAKE IN KIND
. · ..
•• ,1 ·.I, HAROLD H. BURT, being of full age and a residuary
l~gatee under the Last Will and Testa~~nt of Elsie Humbert Burt~
. . . D~ce~sed, who, ~y vi~tue df said Last ~ill and Testament, am
entitled to one-fourth (1/4) of said residuary .of said e~tate~ ;.,, .·
do .hereby elect ·to take in kind the fo;llmving. described. property:
. .
·$1,000 Am~rican Sugar£or
5.30 % s~bordinated deb~nture
issued 4/2/63 due 4/2/93
. $2, o·oo Bethlehem Steel Corp.
· 4-1}2% ~ubordinatea d~beriture
-~ssued i/1/65 due 1/1/90
6~ sh~res C6ns~lidated Natural
·.Gas,. Common
18 shares N~tio~al Steel Corp.,
Common
22 shares_Standard Oil Co.,
. N . J . , Common
42 shares General Motors Corp.,
Common
. < ·, ......
@74
@68-1/2
sub-Total
v 267 shares American Telephone_ &·
Telegraph Co., Common
-. 30 sha1·es ArnStar Corp. , 5. 44
pfd.
,. ?0()
$~·United s·tates Steel
Corp., 4-5/8%_ s~bprdinated.
debenture~··issued 1/1/66
@9-9/16
due 1/1/96 · .@64-9/16
1/4 interest in Loan to Russell L.
Kimberland, now deceased, pr~ncipa1
Balance of $11,100.00 Inventory
Value, $10,900~00
$ 740.00
1,370.00
2.001.75
811~13
1,659.63
. 3,362.63
. $ 9 ' 9 ?1-5 . 14"
13,083.00
. 286.88
1 '3 55. 4"7
2,725.00
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An undivided one-fourth (1/4) interest in and
to the following tracts of land:
1. Undivided one-half interest in tract of land
situate irt North Franklin Township, Washington
County, Pennsylvania, and in the First Ward of
the Cit~ of Washington, Washington County,
Pennsylvania, situate on West Maiden Street
consisting of 1.3428 acres more or less; said
property is subject to an agreement of sale
dated April 3, 1967, upon which there is a
-present balance of $1,082.16. See DBV672,
Page 611, and DBV 1240,. Page 291.
2; Undivided 5/8 interest in Lot ~4 Humbe~t
Addition #1, South Strabane Township,
Washington County, Pennsylvania -vacant
land set out in Plan Book 6, Page 10
(avg~ 50' x 105'). See DBV 1015, Page 203
3.
.,
Undivided 5/8 interest in Lot 130 in
unrecorded P~ P. Humbert Plan fionting SO
feet_on the Westerly Side of North Main •· St~~et, South Strabane Township, Washington Cou~ty,_ Pennsylvania (adjoining Gulf Station)
4. Undivided 5/12 of the following described
items situate in Washington County, Pa. :·
A. __ Lots 113, 114, 116, 117 and 119 each
fronting 35 feet on Ponnan Avenue and
extending back 110 feet, Humbert No.
1; Plan, Plan Book 6, Page 110 .
B. Part of·Lot·No. 24, Humbert Heights
Plan, Plan Book 7, page 64, formerly
fionting on Beech Street, not taken
for Interstate 70, unimproved
c~ Strip of ~round on the northerly side .
of Tyler Avenue, Lot~ 1-4 in unrecorded·
plan with front Qf 180 feet and depth of
130 feet4 in 7th Waid, Washington, Pennsyl-
vania, and.·Lots Nos. 5-15 partly in 7th
$ 126.70
156.25
546.87
52.08
22.08
Ward, Washington and partly in South Strabane
Township, Washington County; Pennsylvania
reduced by Interstate 70 taking, unimproved. 1,458.33-
See Deed Book Vol. 5B, Page 498, arid Decree· at
No. 63-69-106. See also D~ed Book Vbl. 1339,
Page 809.
WITNESS the due execution hereof, this /3 day of
SEPT
hereby.
l-1. VANCE DAY
NOTARY PUBLIC
WP.SHINGTON, WASHINGTON CO•., PA.
MY COMMISSION EXPI~ OCT. Z3, 191~
1972, with the intent to be legally bound
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NORMAN R. ScHADE
PHILIP R.Mcl.AUOHLIN
J.VINCENT BURKE.JR.
ALJi:XANDER C. SHERRARD
MARTEN R. JENKINS
.WILLIAM M. HOFFMAN'
CAMPBELL, THOMAS & BURKE
2330 PITTSBURGH NATIONAL BUILDING
PITTSBURGH, PA..15222
412-261-2712
September 18, 1972
Mr. John Hana,.Audit Clerk
Drphans' Court.Division
Washington County
Court House ..
Washington, Pennsylvania . ·· . .'
In re: Estate· of Elsie· Humbert Burt
.No. 63'-71-231
Dear. Mr". Hana:
OP COUNSEL
C.WM.CAMPBELL
. ,. :
I enclose h~rewith·the·Elections. to ·rake· in Kind sign~d
by Rglph H. Burt, Jr .. and· Elinor B. Kow~ll.
I ·also enclose a· copy of my letter to the Inheritance
Tax .Division in Harrisburg relati~e:to the matter of the Dispute
. of Appraisement. ·
Thank·you for your.help in this matter.
yours,-
. .· ~
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. Enclosures
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-. .. . j' -' ~· 'CAM:PBELL, THOMAS'&· BURKE'
· . · 2330 P~TTSBUBOH NATIONAL BuiLDING
PITTSBURGH, PA: 15222 . . .. . .. --~ . ~ .. r • No!lMAN R. ScHADE
PHILIP R. McLAuGHLIN
'J: VINCENT BUBJ[E.JB.
Al.ExANDRB C. SHEBBABD
MABTIN R. JENEINS
WILLiAM.:'\{. Holil'MA.-.q
412"261-2712 •
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Inheritance Tax ·niviiion . ·.
: Dep~rtment of Revenue: . .·
CoiUionwealth·of ·Pennsylvania
Harrisburg, Pennsyl van! a ·. . .
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in re: Estate of'Blsie Humbert Burt· a/t/a· · ·
, o' · .. Washington Co\inty · · · ,. ·
, Pile 163·71·231 .. ·. -
· · · Washington county Ref.-138-141-S
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oP CouNSEL c. WM: CAMPBELL
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. ·_{ .. '"'·• Qn .. Fe~ruary,!t, .1:972,, I,.tecei~ed a Not~·ce of Filing of
AppTalsement: ip .the. above-captioned matter wherein •'the appraiseJtent
of transfers·was lis·ted at $19,640.42 rather than· the $9;640.4·2 as
.•. ~ ·returned by ~he Estate in· ~ll.e ,,Form RCC· 33. In accordance, with
"-" applicable·~pi'E~isions· o~ tb.e .·Inh;~r.ij.tance· Tax ~~t, a 'Notice. of Dispute ~--· · ·;·: : o~·.-Apt'rllisemel\ttwa! ·f~l~d bY, ~th'reii<Bx,cuto~s on or about .March 8, 1972
.. ,· .'.: .. /.~ ,_· . / or~March ·9., 197 .. 2 • · The ~No'tiee treque'sted that the matter be determined ~. · ': at Audft. ·· ~. ~ . . ' . ·_)
Yl .. · •. ·. Th~. Aud_i.t .. of ~h,e ·First iuid ~inal .1\ccount in this _matter was
he~l~ !J"il ~ep~e~ber.-14~, ~1972·. 11te ·commo_n Pleas· Judge i_n "&shington
County' .noraally ·assigned to the Orp"ans .. ' .Court Division is presently
ill. I do not. know when a h~aring date may.be set in this mat;ter.
If. an, informal conference might' pQssibly resolve ttJ,e question·, this
would .expedite the preparation,of· .. a Decree in t}j.e Esta,te.. I will .be
"appy to· discuss t~e .matter .at·. the convenience .of someone representing
the Commonwealth.
of' , . ~.
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.IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION·
IN RE:
ESTATE OF ELSIE HUMBERT BURT
alkla EESIE MAY BURT a/kla
.MRS. R. H. BURT alkla MRS~ No. 231 of 1971
. RALPH H. BURT alkla ELSIE
M. BURT," ..
DECEASED
ELECTION TO TAKE IN KIND
. . ·. ' .
. I, RALPH .H. BURT, JR., being of full age and a residuary
legatee under the Last Will and Testament.of Elsre ~umbert Burt,
Deceased, who, by virtue·of said Last Will and Testament, am
entitled to one-fourth (114) of said residuary bf said.estate,_
do hereby elect to take in.kind th~ following described property:
..
$1,000 American Sugar Co.
5.30~ subordinatid debenture
issued 4 I 2 I 6 3. ctu e 4 I 2 I 9 3 · @ 7 4
$2,000 Bethlehem .Steel Corp.
4-112% subordinated debenture
·issued 111165 due 111190 @68-112
I
66 shares Consolidated Natural
Gas, Common
1~ shares National Steel Corp.;
Common
I j 23 sh~res Standard Oil Co.,
I N.J., Common ·
i I 42 shares General Motois Corv.,
Common II· j1 267 shares American Telephone
1 & Telegraph Co., Common ~~ 30 shares AmStar Corp.,· . 5.44 pfd.
;Ld()¢.
$ ~ United States Steel
Corp., 4-518% subordinated
Sub-Total
@9-9116
debenture, issued 111166
due lll/96 •. _@64-9116 II 114 interest in Loan to Russell L.
Kimberland, now deceased, Principal Balance
of $11,100.00, Inventory Value -$10,900.00
$ 740.00
1,370.00.
. "1,942.88.·
811.12
.1,735.06
3,362.62
$9,961.68
. 13,083.00
286.88-
1,420.28
2,725.00
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An undivided one-fourth (1/4) interest in and
tb the following tracts 6f land:
1.
2.
3.
Undi~ided 6ne-half interest in tract of land
situat~ in No~th Franklin Township, Washington
County, Pennsylvania, and in ihe First Waid of
the City of Washington, Washingtori County,
Pennsylvania, situate on West Maiden Street
con~isting of 1.3428 ~cres more or less; ~aid
property is subject to an agreement of· sale
dated April 3, 1967; upon which there 1s a
present balance of $l,082.16. See DBV 672,
Page 611, and DBV 1240, Page 291. ·
Uridivided 5/8 interest in Lot 64 Humbert
Addition #1, South Strabane Township,
Washington County, Pennsylvania -vacant
land set out in Plan Book 6, ·Page 10
(avg. 50' x 105'). See DBV 1015, Page 203,...
Undivided 5/8. interest in Lot 130 in
unrecorded P~. P. Humbert Plan fronting SO
feet on the Westerly Side of-North Main
Street, South Strabane Township, Washington
County, Pennsylvania (adjoining Gulf Station)
$ 126.70
156.25
546.87'
4~ Undivided 5/12 of the following. described · . · · ~ ~-
i terns situate. in Washington County, Pa . .> ~ ~j,..J;D.:J~'~ :1
. 1'~ ' ::d.-·. A. Lots 113, 114, 116, 117 and 119/each ... ~... . .
fronting 35 feet on Donnan Avenue and · . · · ~
extending back liO feet, Humbert No. · . ·.. "1&, ~!J
1. Plan, Plan.Book 6, ~~~';,)....~.1.-'~'--(I)AJ"f,_ 52.08
B. Part of Lot ·,No. 24 ,/Humbert Heights ·.
Plan, Plan Book 7, page 64, formerly
fronting on Beech.Street, not taken
for Interstate 70, unimproved; '
C. Strip of ground on the northerly side
of TylerAvenue, Lots 1-4 in unrecorded
. plan with front of. 180 feet and depth of
130 feet4 in 7th Ward, Washington, Pennsyl-
vania, and· .... Lots Nos. 5-15 partly in 7th
Ward, Washington and partly in South Strabane
Township, Washington County, Pennsylvania
reduced by Interstate 70 taking, unimproved.
See Deed Book Vol. SB, Page 498, arid· Decree at
No. 63-69-106. See also Deed Book Vol. 1339,
Page 809.
22.08
1,458.33
WITNESS the due execution hereof, this'/ Z.. day of
SePTE/1118€1<_ · , 1972, with the intent to be legally bound ~--~--------~------
hereby.
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
ORPHANS~ COURT DIVISION
IN RE:
ESTATE OF ELSIE HUMBERT BURT
a/k/a ELSIE MAY BURT a/k/a
:MRS. R. H. BURT a/k/a MRS.
RALPH H. BURT a/k/a ELSIE
. M .. BURT,
DECEASED
.. ...
No. 231 of 1971
· ELECTION TO TAKE IN KIND
I~ .. FLORENCE B. KIMBERLAND, being of full _age and a
·residuary legatee under the Last Will and Testament of Elsie
Humbert Burt, Deceased, ~ho, by virtue of.s~id Last Will and
Testament, am entitled to· one-fourth· (1/4) of said iesiduary.of
said estat~, do hereby elect to take in kirid the:following
described· property:
$1,000 American Sugar Co.
5.30% subordinated-.d~benture
issued 4/2/63 due 4/2/93
$2;000 Bethlehem St~el Corp.
4-1/2% subordinated debenture
issued 1/1/63 ~ue 1/1/90
66 shar~s Consolidated Natural
Gas, Common .
18 shares National Steel Corp.,
Common
23 shares Standard Oil Co.,
· N. J·. , Common·
42 shares General Motors Corp.,
Common
A . ·. . .
v 267 shares American Telephone & Telegraph Co., ~ommon
/30 shares·AmSta~ Corp.,
5.44 pfd.
2.000
$~~~ United States Steel
Corp. , . 4 -_5/ 8% subordinated
debenture, issued 1/1/66
due 1/1/96.
1 Wedding Band
·1 Diamond Ring
. @74
@68-1~2
., Sub-Total
·~'··
@9-9/16-
. ·$. 740.00 I
1,370.00 )
~·· 1 ' 9 4 2 • 8 7 .
811.13
·.1,735.06
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"3,362.63
. $ 9 ' 9'61. 6 9
. 13,083.00
286.87
1,420.28. 1.
. . 2. 00
I 40.00
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1/4 interest in Loan to Russell L.
Kimberland, now deceased, Principal Balance • ~11,100.00~ Inventory Value, $10,900.00 . )
An undivided one-fourth (1/4) interest in and
to the following tracts of land:
1. Undivided one~half interest in tract of land
situate in North Franklin Township, Washington
. County, Pennsylvania, and in the First Ward o£
the Cit~ of Washington, Washington County,
Pennsylvania, situate on West Maiden Street
consisting of 1.3428 acres more or less; said
property is subject to an agreement of sale
dated April 3, 1967, upon which there is a ·
present balance of $1,082.16. See. DBV 672,
· Page 611, and DBV 1240, Page 291.
2. Undivided 5/8 interest in Lot.64 Humbert
·Addition #1, South Strabane Township,.
Washington County, Pennsylvania -.vacant
·land set out in Plan Book 6, Page 10
(avg. 50' x 105'). See DBV 1015, Page 203.
3. Undivided 5/8 interestin Lot 130 in
unrecorded P: P. Humbert Plan frontingSO
feet on the Westerly Side of North Main
Street, South Strabane Township, Washington
County, Pennsylvania (adjoining Gulf Station)
4. Undivided 5/12 of the following de~~ribed
items situate in Washington County, Pa~: ·
. . . . A.. Lots 113, ·114, 116, · 117 and 119 each
fronting 35 feet on Donnan Avenue and
extending back 110 feet, Humbert No.
1; Plan, Plan Book 6, ~age 110
·B. Part of Lbt·No. 24, Humbert Heights .
Plari, Plan B6ok 7, page 64, formerly
fronting on Beech Street, not taken
for In~erstate 70, unimproved
C. Strip of ground an the northerly side
of Tyler Avenue, Lots 1-4 in unrecorded
plan with front of 180 feet and depth. of
130 feet4 in 7th Ward, Washington, Pennsyl-
vania,· and·Lots Nos. 5-15 ~artly in 7th
Ward, Washington and partly in South Strabane
Township, WashingtQ~ County, Pennsyl~ania
reduced by Interstate 70 taking, unimproved~
See Deed Book Vol. SB, Page 498, arid De.cree· at ·
No. 63-~9-106. See also Deed Book Vol. 1339,
Page 809. ·
$2,725.00
$ 126.70
156.25
.'546.88-
52.08
22.08
1,458.33
I WITNESS the due execution hereof, this_-L../=3"---_day of.
,_. ---~S"f!-.!:::E~~-r...l._ __ ___.;, 1972, with-the intent to be legally boun·d.
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WITNESS:~-. :" t'J~T~~~c;u~~Tc ~' . I . WASHINGTON, WASHINGTON CO; PJt. . . {u'"::t_"''~ .. li
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
IN RE:
ESTATE OF.ELSIE HUMBERT BURT
a/k/a ELSIE MAY BURT a/k/a
MRS. R. H. BURT a/k/a MRS.
RALPH H. BURT a/k/a ELSIE No. 231 of 1971
M. BURT, .
DECEASED
ELECTION TO TAKE IN KIND
I, ELINOR B. KOWELL, being of full age and a residuary .. ~ , -'~, .! ..,. -t. r '· /, legat~e under the Last Will and Je~ta~ent of Elsie Humbert Burt,
entitled to one-fourth (1/4) of said residuary of said estate, ~ ,.. "
do hereby elect· to take ·inkind the following described property: :: ....
267 shares Ame~ican· Telepho-ne & '
Telegraph Co., Common
30 shares AmStar Corp., 5.44 pfd. .
;J..OOQ
$~ United States Steel
Corp., 4-5/8% subordinated
debenture, issued 1/1/66
due 1/1/96
1/4 interest in Loan to Russell L.
~ @9-9/16
) @64-9/16
Kimberland, now deceased, Principal Balance
of $11,100.00, Inventory Value, $10,900.00
An undivided one-fourth (1/4) inte~est in and
to the following tracts. of land:
1. Undivided one-half inter~st in tract of lahd
situate in North Franklin Township, Washington
County, Pennsylvania, and in the First Ward of
the City of Washington, Washington County,
Pennsylvania, situate on West Maiden Street
consisting of 1.3428 acres more or less; said
property is subject to an agreement of sale
dated April 3, 1967, upon which there is a
present balance of $1,082.16. See DBV 672,
Page 611 and DBV 1240, Page 291.
$13,083.00
286.87
1,420.28
t 2,725.00
126.70
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2 .. _ ·. Undi v.ided ·s; 8 interest in Lot 64 Humbert
Addition #1,. South Strabane Township,
Washington County, Pennsylvania -vacant
l.and set out in Plan Book .6,. Page 10 ·.'
. .' ( av g . 5 0 1 x 1 0 5 1 ) • See ·D'BV. 1 0 1 5 , Page 2 0 3
3. Unditided. 5/8 inter~st~irr Lot 130 in
'unr~corded P.P. Humbert Plan fronting 50
ft. on the Westerly Side of North Main
Street, South Strabane Township, ,Washington
County, Pennsflvania (adjoinihg Gulf
Station) ·
4. Undivided 5/12 of the following desciibed
items situate in Washington County, Pa.:
A. Lots ll3,:114, ll6,'117, and 119,. each
fronting 35 f~et on.Donnan Avenue and
extending back 110 feet, Humbert ~o. 1
Plan, Plan Book 6, Page 110
B.~ Part of Lot No. 24;. Humbert Heights
· ,\ · ·Plan, Plan Book 7; page 64, formerly
,~, , -· ·fr'on ting on Beech Street, not taken
f.or Interstate 70, ·unimproved ·
C. :. Strip of ground on the northerly side
of Tyler.Avenue, Lots 1-4 in unrecorded
. ·plan with front of ·180 feet and de·pth o;f
... . : 130 feet, in 7th Ward, Washington, . ·
'" .. Pennsylvania and Lots. Nos. 5-15 partly
in 7th Ward, Washington and partly in
South Strabane Township, Washington
County, Pennsylvania, reduced by
··Interstate 70 taking, unimproved.
S~e Deed Book Vol? SB,-Pag~ 498, and
Decree at No. 63-69~106. See Also Deed
Book Vol. 1339, 'Page 809.
$ 156.25
546.88
52.09
22.09
1,458.34
13.!2: WITNESS the due execution hereof, this _ day of ~ .. ~k}. 1972 •. with ~h: .intent to be regally bound
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WITNESS: . '
Elinor-B. Kowell '~ .' . • I . '\ j ••
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NORMAN R. SCHADE
PHILIP R. McLAuGHLIN
J. VINCENT BORRE. JR.
ALEXANDER c. SHERRARD
'MARTIN R. JENKINS
WILLIAM M. HOFFMAN
Mr. John Hana
CAMPBELL; THOMAS 8c BURKE
2330 PITTSBURGH NATIONAL BUILDING
.PITTSBURGH, PA.l5222
December·4, 1972.
Orphans~ Court Divisiort
. Court House -Main Stre~t
Washington, Pennsylvani~ 15301
In re: Estat~ of lhsie Humbert Burt .
Deai: Mr. Hana:
Washingto:ri:'County File #63-71-231. ·
Appraisement #38'-147-5· ·
OF COUNSEL
C.WM. CAMPBELL
t·enclose her~with·a Stipulation of Facts which·has
· been executed on beha~f of the Commonwealth of Pennsyl va,nia and
.by" .. me as attorney for the· above estate with· regard to the.
taxability of the advan~em~nt·which was made·by detedent.
If·anything further is.needed in this matter, please
advise me.
yours,
ACS:bly
Enclosure
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iJ IN THE coURT oF cm1MON PLEAS oF WASHINGTON coUNTY, PENNSYLVANIA
,,. ORPHANS' COURT DIVISION-
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.ESTATE OF ELSIE
HUMBERT BURT a/k/a
ELSIE MAY BURT a/k/a
MRS. ·R. H. BURT a/k/a
MRS. RALPH H. BURT.·
a/k/a ELSIE M. BURT,
DECEASED
No.· 231 -of 1971
STIPULATION OF FACTS
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The following facts are stipulated_,by and between counsel ·j
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for the Department of Justice of the Commonwealth of Pennsylvania. -I'.
and counsel for th~ Estate of the above~captioned decedent:
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l,·l For s~verai years prior to h~~ diat~, dece~ent had
II been a .semi-invalid as a result of a stro~e ~~ich had caused ~ . II ..
lj partial par_ alysis. h .
1. Elsie Humbert. Burt died February 25, 1971.
2.
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i ., . i Aside from this infirmity, th~ decedent was, ·at the
'l time of her death' and had been since June of 1969' in reasonably I,. .
II good health for a person her age which, at the time of her death,
I; . II was eighty-two _(82) years.
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At the time of her death and in June of 1969, ) . !I had four children, two sons and two daughters; as ~ell as .it . . ' numerous 1-.
·.j! grandchi ldre.n.
l1 il 5 . During decedent'~ lifetime and that. of her husband,
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jl they had on occasions of weddings, anniversaries, birthdays, and ,,
H various holidays ~ade •! . gifts of an insubstantfal :~ature to the
I• . li childien. In all instances, the gifts were e~ual in am6unt and
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!l each child I I was treated as were the remaining children. This also
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!!applied to .the grandchildren.
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6. Prior to June of 1969, deced~rit's son-in-law, Arthur
operat~d the Ford Motor Agency _in Fro~tburg, Maryland~
ll the i! spring of 1969, the opportunity arose for the son-in-law to
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!; 7. In order to purchase the .Cumberland, Maryland, fran-ll .
ll chise certain cash was needed and in June of. 1969·, decedent .
il advanced to her daughter, Elinor Burt Kowell, and her son-in-law,
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1 Arthur Kmo.fell, the sum of 10,000.00 to enal;>lethe ·son-in-law to
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11 purchase the Cumberland, Maryland. franchise.
It . . • . . . . . .. jl · . · 8. At the tlme of the advancement of ·:these funds,
,} II decident advised her da~ghter and son~in~law that this was to be
jl . l considered by them as an advance against th~.daughter 1 s share in
j . I . · ' decedent's estate.
:JI 9. In J~ly of 1969, a joint savings account was opened
i!
!!at the First Federal Savings & Loan A~sociation'of Washirigton, . i! . .
. ll Pennsylvania~ in the name of decedent and Haiold H. nurt, one of l' . ,I • . . ~ -H her sons. The balance in the account at the time·.of decederit's ji i~ . J •• ' . . . . H death was $9,640.42. II . · ·. . . . . . ·· · . ii for Pennsylvania Inheritance Tax purposes and was l_ist.ed. on
The· entire balanc~ was retU:~ned as ta:table
jl . . . . . :l Schedule C of form R'CC-33 rather than onSchedule_E~ .. Because· the 1,· . . . . .... _ . .. ll . . .
.!\ account '-vas opened for the convenience of decedent' to.,: enabl~e _her -.. ~ H I! to pay bills and·: expenses through her sort, should the occasion
.~arise, no attempt has been made to claim any of the·.account as
II I'' ·:irionta~able for Penn~ylva:nia Iriheritance.Tax purposes; IJ
10. The joint savings account and the advancement .to the 11
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!!daughter and son-in-law were treated in the Feder~l Estate Tax
H·
JIReturn in the same fashioh as the~ have been treated for !!
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!!Pennsylvania Inheritince Tax purposes. No fin~l audit has been
t: ·~made of the Federal Estate Tax Return.
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~ 2330 PITTSBURGH NATIONAL··BUI~DINO I '',.:···~ ... ) ~t 4 ·~ ---
PITTSBUROH, PA.l;;:~:
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Mr. John Hana
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.Orphans' Court Di vis~ion
Court House Main Stre~t
Washington, Pennsylvania
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
IN RE:
ESTATE OF ELSIE HUMBERT BURT
a/k/a ELSIE MAY BURT a/k/a MRS.
R. H. BURT a/k/a MRS. RALPH H.
BURT a/k/a ELSiE M. BURT,
DECEASED
No. 231 of 1971
PRAECIPE FOR APPEARANCE
To the Prothonotary:
Please enter my appearance in the above~captioned
Estate.
THOMAS & BURKE
Dated: September // , 197 2-.
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
IN RE:
ESTATE OF ELSIE HUMBERT BURT
a/k/a ELSIE MAY BURT a/k/a MRS.
R. H. BURT a/k/a MRS. RALPH H.
BURT a/k/a ELSIE M. BURT;
.DECEASED
No. 231 of 1971
RENUNCIATION OF PITTSBURGH NATIONAL BANK
PITTSBURGH NATIONAL BANK, one of the Trustees named
under the Last Will and Testament of Elsie Humbert Burt, dated
January 20, 1969, does hereby renounce its right to serve as
Trustee under the terms of said Last Will and Testament.
ATTEST: PITTSBURGH NATIONAL BANK
'' .. '• By~,4'~~·· ----l--+:-=:.--~+-f~...p..£___;~=:....:::::,-.;.._;_...:.:... : ... · ·,_ . . . 7 . •.• . . .. . . .
Vice President
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Dated: September 6, 1972. ·
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COURT OF COJ.VIMON PLEAS ORPHANS' COURT DIVISION
N06 63:71-231 __ -__ _
" IN RE:
ESTATE OF
ELSIE HUMBERT BURT, a/k/a
ELSIE MAY BURT, a/k/a MRS. R.
H. BURT, a/k/a MRS. RALPH H~
BURT, a/k/a ELSIE M. BURT.
DECEASED.
CERTIFICATION OF REAL ESTATE TO
RECORDER OF DEEDS BY CLERK 0. C. PER
ADJ. & DECREE & SCHED. OF DISTBN.
DATED JANUARY 7, 1974.
ATTORNEY:
ALEXANDER C. SHERRARD
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ESTATE OF-
,; . . '·
IN THE .J, .•..
. : . : : : ':. ·~.
·. COURT OF COMMON 'PLEAS.iOF WASHINGTON COUNTY
(
PENNSYLVANIA·
ORPHANS' COURT DIVISION
* * * * * * *· * * * * * * * * * * * *
. I ( NO. 6'3-71-231
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EESIE HUMBERT BURT, · a/k/ a ELSIE · . ( In the. matt~r of the .
MAY. BURT-, a/k/a MRS. · R; H. BURT, · · j ) . · .
a/k/a .MRs. RALPH H~· BURT,. a/k/a ·'ELSIE M. ( FIRST AND 'FiliAL .ACC.OJ!TiT_. · .
' BURT. ' ·. . . . ' ' ' . . D .· . ~
· . . .• · . · .·DECEASED. ·. . . . (. Of FLORENC.E • B, · KIMBERLAJm.. and
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HAROLp H, BYRT, Co-Executors • . :·.' * * * * * * '* * * * *'" * * * * * * ' .. '·'
· . ADJUDICATION .AND DECREE !" ~r·re• vn·m ~ •====. i. '.
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SCHEDULE. OF DISTRIBUTION )
·. d-a-t-e-d
January 7t~~ ~ 1974 ..
.f_.i-1:...e-d
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* * * * * * *'* * * '* * *'* * .
· i-n-c-1-u-d-i~n..:.g
t-h-e
.f-o-1-l~o-w-i-n~gR:?
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HEAL ESTA.TF. TO .BE CFRTIFIED TO~·THE RECOHDER O:B, \•iASHINGTON
COUNTY BY THE OHPHANS i COURT DI-VIS ION
.Elsie Humbert Burt, a/k/a Elsie Ma.y B.urt, a/k/a Mrs. R, H. Rprt; a/k/e ..
Mrs. Ralph ·H". BurtL a/k/a Elsie-'M. Burt. Devisor, to Flor~nce Burt
Kimberland, Elinor Burt,.Kowell, Har.old 'HmJlbert Bur~, and. Ralph Hervey
Burt, Jr.,_ I>evltse'e~, eaeh a. ·one-fourth undivided 1.nterest:,-in all the
' . right, title and interest of Devisor in the following described reai
esta.te:
1.. Undivided one-half interest in ·tract of lane. situa_te in North
Franklin Township, W~;~shington Col.tnty, Pennsy;l:·venia,. and in the
First \~ard of the City of t·!·•shington, ·v~ashington County, Penn-
sylva.nia, situate on \·Jest Ma.iden Str'eet consisting of 1.3428 acres.
more or less; said p_roperty is sub,;ject to an agreement of. sale
2,
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dated April 3, 1967, upon which there is a present balance of.
$1,082"16. See _DBV 672, Page 611,: and ,DBV 1240, Page 291 • .. .
Undivided ~/8 interest in Lot '6_,!!; Humbert Addition.''#l, South
:' 4 .. :·~a~·;:~~-, ~ !1·(;,,:r, · ' · . . I
Strabane ~m-mahip, Washington County, Pennsylvania, vaca-nt land
set o'ut j_n Plan Book 6, Page 10, {avg. _50 1 x 10.5'). See DBVJ.l\'0![.?,
' .
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·3. Undivided .5/8 ·interest in Lot 130 in unrecorqed P.P. Humbert
Pl~;~n fronting _50 feet on the vlesterly side of' North Main Street,
' . South Strabane Town~hip, Washington. County, Penns~:lvania (adjoin-
ing Gulf Station).
4. 1:-··,.l'!trndi;v:dided:t.S/12t:in:ter.es·t o:fl.::-'tllelrollowlng described items situate
..... int1P!ssh~.ngton Co.un~y,·· 'pa.:
A. Lots 113, .114.; 116,. 117 end 119 situate in· South Striaqane Town-
• • "• I f • '. " ~ ' •
• ship, 'ltJas·h~Lngton·. Cqurity, Pennsylv~nia, each fronting 3.5 feet
. ~
on Donna'n Avenue a.hd. extend~ng back 110 feet, Humbert No. 1 Plan,
Plan B6ok 6, Page· 110 •
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B. Part of Lot No. 24 situate in So\].th Strabane Township, vlashington
County, Pennsylvania, Humbert Heights Plan, Plan Book 7, Pago
64, formerly fronting on Beech. Stroet, not ta.ken for Interstate·
70 taking, unimproved •.
:'r c. Strip of ground on. the northerly aide of Tyler· Avenue, Lots 1-4
in unrecorded plan with front ~f 180 fee·t. and depth of 130 feet,
in 7th \.fard., 14ashtngton, Pennsylvania, and Lots Nos. S-15 partly ...
in 7th Ward, idashington a.nd partl! in South ·Stra~ane Township,
Washington County, Pe.nnsyivania, reduced by interst~te 70 taking,
unimproved.
See Deed Book Vol. 5B, Page. 498, and Decree at No• 6.3-69-106.
See also Deed Book Vol. 1339, Page 809.
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COMMONWEALTH OF PENNSYLVANIA RfeEIV£o·
DEPARTMENT OF REVENUEcow~fyUREA(ptJF ~ ...
HARRISBURG COLLECTf()Ns
RCC·43 (4·69) MArlO 11 · ·
47 AH 71
NOTE: TO BE SUBMITTED IN TRIPLICATE·
Pennsylvania Department of Revenue
Bureau of County. Collections
26 S. 4th Street
Harrisburg, Pennsylvania
Dear Sir:
Pursuant to Section 742, Pennsylvania Inheritance and Estate Tax Act of 1961,
we herewith submit the following report:
NAME OF REPORTING FINANCIAL INSTITUTION First Federal Sovings and Loan Assoc. of Wash.
ADDRESS 77 South Meitl. Street Weebin~ton, Pe. 15301
ACCOUNT NO. OF JOINT, S-26027 TRUST OR INVESTMENT DEPOSIT-------~------
NAMES ON ACCOU~t-s. R. H. Burt or Re.rold H. 'Burt"" OR INVESTMENT _____________________________________ ___
DECEASED JOINT DEPOSITOR, 1,1re. R.'R. Burr. ~
TRUSTEE OR INVESTOR--------------~--------------~---
ADDRESS 809 North 'to1toin Street Washington, Fa. lSSOl AND COUNTY _________________ -=~---------------------
DATEOFDEATH _____ F_e_bro __ a_ry __ 2_S_,_1_9_7_1 ________________________ _
SURVIVING DEPOSITOR, Herold H • Burt
BENEFICIARY OR INVESTOR---------'---------
ADDRESS ___ E_i._D_.~-~---~-x __ so ___ -_wa_s_h_in~·~~·t_o_n_,_P_a_._1_5_30_l ______________ __
Son RELATIONSHIP TO DECEDENT _______________ _
DATE DEPOSIT OR INVESTMENT
WAS ESTABLISHED July 25 • 1969
BALANCE, INCLUDING INTEREST
$ $9,640.42
DUE,ATDATEOFDEATH ---~--~~~-----------__. .. .--·-""') --
. £ ,---TITLE
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RCC· 134 ( 1·69)' '
COMMONWEALTH O.F PENNSYLVANIA
-"'DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE fAX DIVISION
OFFICIAL NOTICE OF INHERITANCE TAX
APPRAISEMENT AND ASSESSMENT OF
ASSETS NOT SUBJECT TO ADMINISTRATION
TO: 1-lAOOLD I:I,I:1U2'1'
R;p.#4 BOX 80
Date: --~Uta:ay~2~s ..... , -1-119:.;::.7q.1------"
County ---4W.fAA~SHw,I:~:~~M~.:lG;.;~'.OO:\JNN------
County File No. _________ _
Bureau File No. _________ _
We·have received notice that, I.~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
-on 19~, you come into ownership of certain property through ~J.~n~~W.~nt1t110doocx
X«ilWOOIJIX!~OO!U~OOIDK<. wen Transfer ·trom,MRS.R,H.BUR'J_l,Deceaaed. . .
Under the lnherit~nce and Estate Tax Laws of the Commonwealth of Pennsylvania such transfers ore taxable
and the liability for the payment of the inheritance tax due is imposed upon you, as transferee.
T~e property on which tax is hereby assessed consists of: ~.Held. B&alE Aeeel:Hi-t· #··s~2ec>27: 'kelEl ift th.e '
. ·. . . . . . . .· . . . . . . . ' ' .· ,
FIRST FFJ>ERAI1."SAVfNDS .AJ\ID UlAN ASf)OCIATIQN OF,-WASHlNGTON;.\irASHINGTQN'jPENNSYI.VAtU~. In t~e;
riames o£, MaS,a,H~IlVRT OR H..W.Ol.D H.BURT, OpeAed J\lly 25.1969. Bale.Me 1!1 of date of cieath,
$9,640.42 .
appraised by the Commonwealth, as of the date 'of death, at $ 916lt0•1;2
100 %of this amount is taxable at the rate of . 6 %
DATE OF ASSESSMENT . .
TAXABLE AMOUNT
LESS: ALLOWED DEBTS
NET TAXABLE AMOUNT
AMOUNT OF TAX DUE
D If you pay the .above omou~t within three (3) months
· of the dote of death of the decedent', or on or
_before . 19 ··. . . you. may deduct a
discount of 5% of the amount of tax due, or
D This tax'become delinquent, fifteen (15) months
after the d~te of death and, in additio-n to the
tax, statut.ory interest at the rote of 6% of t~e
tax per annum is also due as of * __ · __ _
l9 __ in the amount of
*If the tax is not paid by the above dote additional·
interest.is due. at the rote of 6% per annum until
paid .
TOTAL AMOUNT DUE
ORIGINAL ASSESSMENT AMENDED ASSESSMENT
$--------------
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$ 578.42 $ =================
APPR~ISED BY,:-2r-<Ut...n& e&,/&£l~.-e..?z.), ASSESSED BY: ____________ _
· (lnherit"ancelax ~ppraiser) (Ager:~t for the Commonwealth)
INSTRUCTIONS TO TAXPAYERS
Make checks or money orders payable to: To insure proper credit to your account
this Official Notice must accompany
your payment. Moil or bring it to:
AGEN1 .. ;-.~lhviALTH
GtiURT HOUSE
WASHINGTON, .PENNA. 15301
If you have already paid this tax to an executor, c~mini'S.-trator, attorney or other personal representative ~f the .. ..:. · '
decedent fodorwarding to the Commonwealth, list bela~ the dpte paid, name and addres~ of the person .. to whom, •
you made payment, their official title and the· amount. · · · "· '· · .J.' ~';.---' · '"'
• • ~ ' f ...
Date Paid Name and Address of Payee Official Title
:' ' J . .. • .,. ,; ~Amount Paid ·
Under certa_in circu.mstances, if, after the date of death of the decede_nt, 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 co.mputa.tion of.ta.x, 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 exami~e the debts-claimed and.aliow
those which he determines to be proper. The t~x :.Viii then be recomputed and you will receive an amended
assessment of tcix.
' .
THE THREE TESTS WHICH MUST BE MET ARE THAT: ..
1-You were perso·nally·legally responsible for these debts, and ·' . '
2-You actually paid these deb.ts.out of. the account or property described above and can furnish proof
of such paymen_!, 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 administrat!on of the general e~tate of the
decedent or any other transferee. · · · · 1 · · .
SCHEDULE: OF DEBTS
Date Paid Name of Payee Description of Obligation Amount
. . . ..
...
.
"\ ... I .. ' . , .. '
.. .
TOTAL $
(attach separate sheet if required)
COMMONWEALTH OF PENNSYLVANIA)
SS: :1 ..
Paid
I
..
'
'
.• .
COUNTY Of ________ 1
_)
• j \.... • • .~· • ' -;, . -it \. .... .. ' ~ •
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 pay out of the property herein taxed. I further certify, that to the
best of my knowledge and bel-ief, these same debts will not be claimed by any other person, for inheritance
tax purposes. ' 1 · ...
SWORN AND SUBSCRIBED BEFORE ME THIS ___ DAY OF _________________ 19 __ _
Signature of Taxpayer ·
REPORT OF REGISTER OF WILLS
I, the u11dersigned, duly elected Register of Wills in and for the above county, do respectfully r·eport that I
have allowed deductions listed above in the total amount of $ --------~~
Date of Approval: ______________ _
Register of Wills
..
;
~\ ~.1 ., .
J
'j
I~ -· F'orm RCC-33 I COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
,,
,;
,I
RESIDENT DECEDENT COUNTY OF ........ WASHI.NGT.ON .................. ~ .... .' .................... .
' 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; Retur·:n·~i~-·due· within one year after·
date of death, ·unless an exte115ion ·is .granted by the Secretary of Revenue. (Section 703 of
the Inheritance and Estate Tax Act of 1961.) · .
i}~~-~ ..... ~.~~.~~£~5~~~~x:.iti'li/~~~i.t..i.:.~.i.~.l.~.~.:..k.,}::::;;: OF . Burt a/k/a <State fun name of decedenfils 1e. M. Burt s
. . . Late of ·. __ ..... :...: ............ : .. W..~.?. . .hJ .. n&.t9..n.: ........... :............................................. Co11Dt)' .IIXl\'lmf9I'BJlT.O;S:
. ···; .. . :':' ~· ..
.. : :·1·.
..,.',,,~.,(_" ~, •' • •.; ', • •, 1 ... ·., .. ;:· .. ·. ;,.· .... :··'
State of ................ P. .. ~.nn.?..Y.l.Y.9.:Il..~.~ ...... -.... :--·---·-.. ·-} .
. n:
County of ......... W.as.hing.t.o.n .. :.................................................. ·
!•.
f. .. !.9..:!..~.~.~-~ ....... ~~.! .. ~ ...... ~.~-~!?..~ .. !.J .. ~.n9. ...... & ....... H.9.:.I .. 9. .. ! . .4 ..... H .. ~ ..... J3..Y..r. .. t. ................. , ............. : ........................................................ , ...................... .. E.uci&&or S ·
~~"jX: of the estate of the above-named decedent being duly sworn, depose and sa)'
Decedent dJed ..... ~ ... F. .. e..P. .. r.JJ .. a..r.fM~~·th.l ....... : ...... : ...................... r.:~;·; ............. , 19 .. (.v;J .. l.{ ~:~~avin·g a· l~st will, copy of which h hereto attactied. } .
o t he:aam:t::: i :::•:::r:fse:ttt:;~;: ::} ii~~!!;4~r~\C, Sh~rr~r~,-~_ampb_e~L-Jllomas ___ & _]l_urke, ~ ___ _
••.. wh~m aH correspondence should be .. . ........... eO.p/.les ....... Bank ..... Bu~ldJ.;ng .. , ....... P.l.t.t.s . .hu.r.gh., ...... P.a ..................... l.S2.2.2 ... --
., .m8ll·ed. are .
That as)· u'Ch ...... ~.X.~.~.U.t..Q.r..s .............. deponent ~i familiar with the ·affairs of said estate and the property· con-
(l·:x.,r.utor·AIImini•lr:tt.orl .
stituting_ the assets thereof and their fair market value. ·
That at the time"-of death there· was no safe deposit box registered in decedent's individual name, or jointly
. with, or as agent or tleputy of another, or in decedent's individual name, with right of access by another as agent ·
" · or deputy, with the e'Xception 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
PITTSBURGH NATIONAL BANK MRS. ELSIE H. BURT
.WASHINGTON OFFICE
WASHINGTON. PENNSYLVANIA 15301
'
·That the contents o.f said safe deposit box or boxes are itemized under Schedules __ _...:·of this
. return, with the exception of the following, f9r the reasons hereinafter set forth:
That Schedule A attached hereto 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 mor"tgagee, date, ·rate of interest, and book and page of record·
' L . . .. thereof. It also. sets forth in the ·columns provided therefore the assessed valuation of each of said
·. parcel~, the estimated market value thereof as of date of death 9f deced.ent.
That Schedule 8 attached hereto and made part hereof sets forth fully and in detail all personal
property wheresover situated o~ned by the decedent. at the time of death; all moneys left by the decedent ·
· ·at .the. time of death, whether in decedent's immed,iate possession, standing to decedent's credit in banks
of deposit, savings banks, trust companies, or other institutions, whether individualiy, or in trust for .. · ·
any other p~rson or persons giving also separately the accrued interest thereon, if any, down to .. the ·last ·· .. _-: . . ·,..-•.; •·. inter!'!st day prior to decedent's death in the case of savings banks, and to the date of 'decedent's death 1-.;:\~
in all other cases; all bonds, pos t"al savings, treasury certificates or notes and other evidence. C!f in-:; ~-j; •
debtedness of the United States to the decedent; all obligations, whether by statute. or agreement they.''" ~:
are designated as tax free, ·of the United States, or any state, or political subdivision thereof, or. qf·.' /·; ....
· any foreign country, which are own.ed at the time of death; ad· wearing apparel, jewelry, silverware, pi·c-_.:?
. tures, books,. works of. art, household furniture, horses, carriages, automobiles, boats, and any and all'~,·
other pers~nal chattels of whatsoever kind or nature, left bydecedent, together with the fairly estimated
market value thereof; all bonds and mortga_lles 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 cUed 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 d~cedent; all annuity and endowment contracts the
proceeds ·of ~hich were payable upon the death of ~he decedent; and ·all the corporate stocks 'and dividends
,.fue thereon and unpaid as· of the date of de.ath,· }>onds and accrued interest thereon. to the date of dece-
dent's death and other investment. securities own~d by the decede~t at the time of death, with the market
value ther,"eof .. ·at Bu!!h. time.· ,
' <-' ·:,
. '
j
,-.. .
..
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 d.ate 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 anci liabilities of said co-partnership or business.
A copy of the co-partnership agreement, (if oral, a statement setting forth the nature of t·he 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 ~praisal ·of the decedent's interest
therein must be submitted. It should also set forth in itemized form, together ·with the fair market value
thereof, any other property owned or bequeathed by the decedent at the t.lme 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, withiri two years of' de~::edent' s
death, in contemplation of decedent's death, or intended to take effect in possession or enjoyment at or
after death, said schedule sets forth the nature and value of such property, to whom transferred, the
relationship of;,.'the transferees to the decedent, ·the proportionate .share received by each transferee and
all other facts of a pertinent nature regarding said transfers. In the case of transfers intended to
take effect in. possession ·or enjc;>yment at or after death, there is also atta·ched to the scti·edule 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 decede~t's death by
virtue of the exercise by de~edent, either individually, or jointly with another, or any power of appoint-
ment vested in decedent, either individually or jointly, by the will, deed, or other instrument of another,
with a copy of the instrument creating such power .attached "to the schedule.
That Schedule D attached hereto and made part hereof sets forth the names and addresses of all.
persons beneficially interes.ted 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 n~ed in the decedent's will,-· if any,· died prior
to decedent, the dates. of their. death, the1r issue~ and the relationship. of such issue to the beneficiary.
That Scl>e'du.te E attached hereto .!lnd made a part hereof sets forth all property, real and per-
sonal, owned. by .. the .decedent jointly with a~other or others, including· 'intangible,.· s.tanding in the n~e
of the decedent and· others, plus the date.and place of .record·or instruments ·effecting the· vestiture of
real estate and the date of acquisition of ,personalty,. plus the ·name, address and ·relationship, if any,
of co-owners to t~e ·decedent.
That Scl>edule F attached hereto and made a part hereof sets forth fully and i~ detail all debts
and deductions claimed for and on behalf of this dece~ent's estate, including funeral.expenses paid;
family exemption, where applicable; costs of administration of this estate; counsel fees and fudiciary's
commissions paid or to be paid; cost expended for burial trusts, tombstones or gravemarkers, and reli~
gious services, in consequence of the death of the decedent; debts and claims ·owing and unpaid at time or·
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 fi.duciary .will present proof of said claimed obligations upon re-
quest, th.at if the. amount actual~y 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 direc·ted. therein,
have been carried forward and properly registered in the ·sUmJ11ary •
.. '-: .. ···.·~.~~ Subscribed and sworn to before me this ... :?.:..b.:. ... ~.~ ...
· . :--·'~--·-·. , day of 1{4-P~&.~~ 19.~.. · · · ·,~-~~2£~---· ~.z£_,_~~. . .. !~.J:l9.Xti:L.W.~A~ .. A.Y.~!l.1!..L •.. -·---·· . ·· / · · :·•~ ·· ·•· . . · ·, · >. . · (StTeet Number)
i\urn z .. L. lff"'! 'SE· o, •. 1,r~.·.. . ' . . . . . ...... :.Y.!.~.~.~-~.!:.~.!.?..!:.?. .... X:.?..~.~X.~.Y..~?..~.~ ............ J .. ~~ 01
' 'iu. n flaia~y p,,biic (City or Town and State)
.. \'/1'.-:J!fftiCTO:l, ',':.~::~!l·nr.·rcN c·'., r-,,_ . ·
NOTE: l;])eft:or.e::;s1:gn.i,t:ig.~a.tf}d.~y~~71)1ake sure all blank spaces in the, affidavit and schedules annexed are
filled in with details or the word "None", and in case the assets i'nc'lude rare and unlistect securities, · · ·
securities of close. or family .corporations. or im. interest i~J ··any co-p'artnership or business, that the
data: ·a~d statements .required ooder tl-i!'!··p·aragraph above relating t<! ·sche~ule."B" are _attached •. Also make
. . . . ' . ' ·. . ( ·, ' . ' . . . . . '" ' certain that column #1 in the "Summary" has .been pro'pe·rly con'lpleted as· above-directed.·· '
. ~ •, ~ ,·. •: · . i ~.. : ~ •, • ', ..• •.: • : , , • 1 : ·· .', ., 1~ -~ I ' ·,, •.,. ,.1 : '!' ,
.. ~ . ': .
.! .. ',•
.. ·: •., ··, 'r
•'.!
. . · •• : -•. ·. ·· ~-· t .~ i r \ · · .•
·. . . i ' . .• .. ._ . . 'I ~ •
.. .'. · . .,: \ ).' ...,{.
··--:.: 1·'.•; :'·: .... ·
I; i ' t J ;: • ~ . ,. ' .. ', ~,
... .. ; . 'l.'. .,
;:-. (..., . . . . .·.. . .
ll ~· • .
f l 0 . !). . . . ~· ' .
· .. RCC-34 (1-6·4) · .
. · .. COMMONWEALTH OF PENNSYLVANIA
, ·. DEPARTMENT OF REVENUE
j ·.. . BUREAU OF .COUNTY COLLECTIONS
· TRANSFER INHERITANCE TAX
RESIDENT DECEPENT ·
· .. ! :: :• ...
ii' b.-
/ .
SCHEDULE "A"
REAL PROPERTY
., "
.r:_-1~"' .... .. ~ • ' -~' •
Real-property in Pennsylvania, with statement of mortgage encumbrances upon each parcel at death of dece-
I :. . dent.· Where property held as joint tenant or tenancy by entireties, report on Schedule "E" .. Property held by
the decedent as tenant in common with another or others, should be .identified as to quantum of interest and
the esti,;,ated vol~e should be that of the decedcnt;_s.J.nt~r,~ .. ~Jonly. ·
The real property located In the Commonwealth af Pen.:.'~yj~';;'(C:~If~ui~"l;': ~•'·"":' (1)
described by lot and block number, street a!ld street number, together wl th
(2)
1.
1 • . a general description of the property., with a reference to the record of the
con'veyance by which the decedent·took tit!'~; If a farm state number of a-
' . cresi .also· statement. of mortgbge encul'l)brances upon each parcel at death j · · ·' of decedent. Taxes, assessments, accrued Interest on mortgages, etc.,are J·.· 'to be list:O.don Schedule"F" and must nat be deducted from this schedule.
l l. 809 North Main Street, City of Washington,
W.a~.hington Co.uh:ty, · Pennsylvania. Lot 50'
x a·vg.· 154 '·, having erected thereon a ·z-
story · dw:elling .·· . DBV 993,. Page 131
... Undiyided· one-half interest to tract of land
situate in North·Franklin Township,
Washitigton,Cb~nty, Pennsylvan~a, and in
the Yifst W~rd ~f t~e City of Washington~
··· _.W~~hington Cotinty, Pennsylva~i~, situate ...
..
· o~ West-Maiden Street consisting of •..
1.3428 atres more or _less; s~id property
is subject to an agreement of sale dated
April 3, 1967, upon which there is a
presen.t·. balance-of $1,082.16 • .See DBV 672,
P~ge 611; and DBV 1240, Page 291 ..
·tindivid~d 5/8 interest in Lot 64 Humbert
Addition #1, South Strabane· Township,
Washington County, Pennsylvania -vacant
, .. land set out in· Plan Bopk 6, Page 10
{avg. 50' x lOS;). ·See DBV 1015,. Pkge 203
. -.
Undivided 5/8 interest in Lot 130 in
tinrecorded P~P. Humbert Plan fronting 50 ft
on the Westerly Side of North Main Street,
· · Sotith Strabane To~n~hip, Washington County,
Pennsylvania (adjoinirig Gulf Station)
.'.
Undi~ided S/i2.of.the following items
situat~ in Washington County, Pa~ .. :
A. Lots 113, 114, ~ 116, 11,9 each
fronting 35 feet on Donnan Aven~e
and extending back 110 feet, Humbert
No. 1 Plan, Plan Book 6, Page 110
B. Part of Lot No. 24, Humbert Heights
Plan; Book 7, ·page 64, former!~
fronting on Beech Street, not taken
for. Interstate 70, unimproved
C. Strip of ground on the northerly side of
Tyler Avenue, Lots 1-4 in unrecorded
plan with front of 180 feet and depth
of 130 feet, in 7th Ward, Washington,
Pennsylvania and lots Nos. 5-15 partly
in 7th Ward, Washington an.d partly in
· Sou tli Str·abane To·wnship, ·Washington
County, Pe.nnsyl vania., ·reduced by
Interstate 70 taking, unimproved
Of decedent's interest in the .property
listed above an undivided 1/3 was acquired
as an heir or devisee of P.P. Humbert. See
D~ed Book Vol SB Page 498; and an undivided ltl2 was acquireA a~ he1r of Joseph Humbert,
·Decree at No. 63-69-106. See DBV 1339,P. 809
ASSESSED VALUE
FOR YEAR OF
DECEDENT'S
DEATH
ESTIMATED
MARKET VALUE
3,_890.00· 2l,SOo.·oo .
.. l
·.'
.. 541'. 08 541.08
. 7 0 • 0 0· < • ,6 2 5 • 0 0 .,
... _ ; : ~ .
,;· 4.50-. 00. 2,187.50·
, 8i.o.oo 208.33
.. .. , ..
.. 83.33 -.. ,
•• I. 1.
· 1 ,'71 o·~.1o 5,833.33
. '
(31
DEPARTMENT.·
VALUATION
. CAUTION
(Do not write
In this spac;e) ·
. -.' '•. ;
j. • • • • • • : ~
' ::
•':. ''• . . · .. ' ..
..• . · . > ....... ·a· / -""'~S .. D ... (£.?_ ~ ';.: .
.. . !~
' ;2_.l~ 7-;·.s 0.-.
. . f: 3,3' j.' .. ~ -.,-
.· ..
Insert this total opposite ''real property", Schedule' "A" in the · X X X X X -· -~ · ~0, 978.57 · ·6 qq1l.S1
"As.Reported"column on the last page of this return. • · ! ·
. ~ . . : . I • . ·:· . i .
·: . ·, . . ..
[. ~.-.·.·~· . . , . ·.. rtcc~3s ..,.
.... ., ..
..
...
CmtMONWEALTH OF PENNSYLVANIA
. TRANSFER. INHERITANCE TAX
RESIDENT·DECEDENT
SCHEDULE "D'·'
PERSONAL PROPERTY
fNSTRUCTIONS: 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. . -.
"I:angible pe~sonal property should ·be listed first (e. g. jewelry, wearing apparel, household
_goods, an4 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 p_ay-
able to the estate or _fiduciary in said capacity, partnership. interests,.' interest in anyundistributed
estate of or income from any property held in trust under the will or agreement of another, even though
located outside of the State,. at the time of death, should be listed· in this schedule.
... ,.
.I
Item
NO•
ITEM
List and describe fully
'UNIT ESTIMATED
VALUE MARKEr VALUE
DEPARTMENT VALUATION
(Do not write in
this space)
., ..
1068. share American Telephone & Telegraph·
Co., common
120 shares ArnStar Co.rp. (formerly American
49 '• ~52,332.00
: ,. . . . .. , ; ~
-~ . Sugar Co.) 5. 44 pfd. 9~9/16 1,147.50 .
.· ·!
3
4
...
"
5
. . . . :
·.· 6
$3000 American Sugar Co. (now AmStar Corp~)
5.30% subordinated.debenture issued
4/2/63 due 4/2/93
Interest accrued on Item 3 from 10/1/70
·to 2/2-5/71
$6000 Bethlehem Ste~l Corp. 4-l/2%
subordinat~d debenture, issued 1/1/65
.due 1/1/90
·Interest accrued on Item 4 from 1/1/71
to 2/25/71 •
Community Lo~n Co. Investment Certificates
6%, issued 1/2/62 due 1/1/72 (Cert. Nos.
115 -$2400; No. · 116 ~· $1600; and
.No. 117 -$800
Interest accrued on Item 5 1/1/71 to '
2/~5/71 .
·zoo Consolidated Natural Gas, common
7 .. 126 General Motors Corp., common
Dividend of $~85 per share declared
'2/1/71 and paid 3/10/71 to holders of
9
10
·' .··
record on 2/11/71 ..
5·4. National Stee1 Corp. , common
68 Standard Oil Co. N.J., common
Dividend of $·.9o per share declared
1/27/71 and paid 3/10/71 to holders
·of record on 2/11/?1 ·
~~700 United States Steel Cor~., 4~5/8%
·subordinated .deberiture,, issued 1/1/66-·
due 1/1/96 ,.· ·· .
·Interest accru~~:o~ Item IO:l/1/71 to··
; 2/25/71 .. .·.· ..
r
Insert -this total opposite "Personal Property", ·Schedule "B" in
the "As Reported" column on the last page of this return.
... ,, .·
'i .•.. ~ . . '•
·,· ..
74·. 2,220~00
64.03
. 68.:.1/2 4 ,.11 0. 0 0 ·.
_;,:).'
4,800.00
44.00
29 ~7/16 5, 887. so
8 0-1/16 1 0 , 0 8 7 . 8 8
107.10
45~'1/16 2 ' 4 3 3 • 3 8
75~7/16 5 ~ r'29. 7 5.
61.20
64--9/16 ,s '616. 56
..
" · ·· . 6L47
i.·
X X
.:,f.
•·
. .. " ~ ..
''. ,, . ':..
'• . ' ...
;. '•
'. ·~ .· ; . .· . -~ 2-:i.o;'6·.a~·. :: (,...(_,/ ,... . '• :.: : .. ;_,. .
.. .....
... · ..
t-J. J/{),. ~:C?:,:·: .
2.7~sJt:·~--· ~ . .
'/ ¥, if·d:: :
.s; f g 7. ~.(~r . .
I ....... ·.
16., d~ i:7.:::i!' .. . ·~ . ,··. : .. -:'
"
,; ·.... ~ ..
~ J3'~ .3'13'
t/l),o_ . · ..
I .. ,'
5 t/~j $--6 .. :·: "
b(,· <~7.
.·\
. ' ...
;. · ...... ·. ~: . ,.: .
: . ~ ·• . . . ... .
' ... ·. •···
... · .·
Item.·
.No.
.·.
: •'.
' . . .
SCHEDULE "B"
· .. PERSONAL . PROPERTY
· (Continued) ·
ITEM
List and describe fully
Unit
Value
. . . • •.:
Estimated
Market.
Value ..
·.;
: ~-.
.'·:· . ~ ·.
Dept. Valuation·
(Do not write in
·this space)
.. :·. _..;...,.....:....f_;_---------..;._---..;.._--+--...~-+__,,.-......,.--~-~-l--..;.._-------,.:---1
. ;
. ·: .. 11 .. ···
; .
·:-··
Prudential Insurance Company of
· America Policy #1-643 923 -
Payable to Florence·Btirt
Kimberland and·Harold H.
Burt, Executors of the Estate·
of Elsie M.· Burt,
Face Value · ·
P.os t Mortem Di v.
$500.00-.
6.10
·. : . .' · 12·· : ·Metropolitan Life· Insurance
·,_., ··. · Companyof·N.Y.·, Policy
.. . '· . #132 899 430 -·.Payable to .
·· ·· -Florence Burt Kimberland arid·
·. · Harold H. Burt,_.
'-'· · Face Value $259.00-.
35.61
12.95
. Add'l. Ins.
.. Terminal Div~
.. ' .: '~ ...
13 . ·~state of Jbseph A. Humbert,
. · Deceased (No. 106 of 1969.,
.. . .. Washington County, Pa.) an
. -~· ·undivided 1/4 interest in
personalty
. ··. ·. 14 .. ·.· 1
·: ... 15' . 1
3£ point _dia~ond ring
Yellow Gold wedding band
. 16 .. · ... 1· Lot household furni tur.e _(list
on .file in office of Ca~pbell,·
. : Thomas & Burke, Attorneys)· . , ·
Mutual of Omaha Insurance Co •.
. ' "17.
Hospitalization Insurance
under Policy #90HOB100~
I I.
287719-69MC . .
18· . Pittsburgh_National Bank, ·
Washington Office, Checking·
Account
·19 .·
•' ..
Loan to Russell L~ Kimberland,
now deceased, Principal Bal .
. Secured by judgment at DSB 380
May T~rm 1967 which is a lien
· on real estate owned by R. L.
: Kimberland in West Finley
Township, Washington, Pa.,
· which .is appraiseci at $15,000 ·
and as to which there is a
prior mortgage with a present
: _.. balance of $4,329.69. Estate· .. otherwise -insolvent.
.·,_ ... . TOTAL PERSONAL ·PROPERTY
··.· .. ~ .. .
: ...
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. COmt0~'\'1'::\LTII OF PENNSYLVANIA
Tll\NSFEH INHEIUTANCE TAX
ltESinEST DECEDENT
SCHEDULE "C"
TRt\NSFETtS
( 1) Did decedent, within two years of death, make any transfer of any material part of his estate, .wi·thout ·.
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) YES
If the answer to (1) or (2) above is in the affirmativ·e state: . . . (3) .....
(a) Age of decedent at time of transfer _8~0 __ _
. (b) State of decedent's health at time of making the transfer. (Note 1).
(4)
(c) Cause of decedent's death. (Note 1). Cerebral Thrombosis .
Did decedent, in his lifetime, make any transfer of property without ·receiving a valuable or adequate ·
consideration therefor which was.to take effect in possession or-enjoyment at or after his death?
(Answer yes or no) NO · . ·
(a) Was there any possi~ility that the property transferred might return to transferer or his
estate or be subject to his power of disposition? (Answer yes or no) N/A
. (b) What was the transferee's age at time of decedent's death? N/A. ·
(5) Did decedent in his lifetime make any transfer without receiving a val!uabie and adequate consideration
·therefor under which transferor expressly or imPliedly reserves for his life or any per"iod which does;
no·t in fact end before his death:
(a) The possession o.r enjo()ent of or
(Answer yes or no) __ N ___ _ the right to income from the property transferred?
(b) The right to designate the persons who shall possess or enjoy the property transferred or·
income therefrom? (Answer yes or no) NO ·
(6) · If the answer to (5) (b) above is in the affirmative, state whether the right was reserved in decedent.·
alone or others N A .
·.(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...,_0""---
(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 beneficiar~.reserved in· the decedent alone or the decedent and others?
(Answer yes or no) N/ A · .
NOTE 1:. The answers to these quest"ions should be supportert by affidavit by the. attending physician as.
well as o. copy of the det\th certificate.
NOTE 2: ·If answer to any of the tibove questions ·is yes, set forth below a description of the property
transferred~ it's ·fair market Vttlue at date of death, dates of transfers anrt to whom transferred, with
relationship of transferees to decedent, if any. Submit copy of any trust deed or instrument, if trans-
fers are clo.imed to be non-taxable, also submit detailed statement of facts on which said claim is based.
NOTE 3:. List applicable property below in manner in which provided. in Schedules A, B, or E.·
ITEM
--
DESCRIPTION
Savings Account at First Federal Savings·
·• Loari Association (Washington, Pa.) _
·opened 7/25/69 in the names .of Elsie··
Humbert Burt. (Decedent) .·or.· H~rold H.
Burt •... Bala~ce .. ~t ·.death· . .-:._.-; .. · ··
: •,. ·' ·.· .. . ~ ' . '
. ......
..... ~' ' .•• ; • ,. • • : ~, ~ t
··~n ·:June~ -.1.969 '· 'dececi~nt-' ·ir·~n~ferred ··to·
Elinor· Burt KQwell ... _,her. daughter, ajld ·
her hu.sband,·-.Arthur. Kow.ell, ·the .sum of
·$iO,OOQ.o·o ·as an ~dvanc~inent of· Eli.nor.
Bu·r~; ·Kow~ll'·s.· inh'eritance.--The purpos·e ·'·
··of. and motivation .for ·said· "t"ransfer .. was
to· :provide the· K~we~~~~·' ._'t{i th :sufficfent · · .
·cash to· enable them.to acquire the ~ord
Motor Company fr~nchis.e in . Gumberland,
Ml.lryland, ·which· said franch~·$e ·is
presently owned by and .ope~a·ted unde.r the~
.name of Kowe11· Ford,: .Inc.-· · ·
. . ~ .. .'!'
· (11$o·~.->,z.··;: G-_i·f:{~ .Suy~:ci ·ro ~~ (vlte.~"·:r_-.f-l~lllc~
· ··. -yj))< ·tii';Ao~-··L ~ss _·li?.l9n"::2··y.e·n~.s $A~ o
Qe.€..h,€..0 ':jO. h/91/e 6""-~··u."7?-~AO£ /iV.
CtJIY'1eMJ L~fto41 oj-.fk4tA , s~c. 1 2-~·
;~~,! lr, ~ eSf/91'~ ·A~:--:1 ·of t96!.
j.J,J JV{, .· .
..D. ,s, S'up IJOI(. Yz,s-j7j_
Insert this total opposite."Transfers", Schedule "C" in the
· "As Reported" column on the l"ast page of this return.
' .. ··
.·•·
MARKET VALUE
(Estimated)· ··.-
$9 '640 •. 42 .. :!.
·.r ···:.: .,· ... •.'
• +'•.
. · ...
...
•• >.
$9·,640~42
DEPT. VALUATION
(Dept. . Only)
~-~ b r-(/, ¥-2_
~
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COM~\ONWEALTH OF PENNSYLVANIA·
THAN~ITH. INHEIUTANCE TAX.
RESIDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
Il'iSTIWCTIOI'\S: This schedule must disclose. all. property, real and personal, owned by the rlecerlent jointly
with another or others, including intangibles, standing in the name of the decedent and others. List·
real estate first, as entireties, or joint tenants, giving brief description, as indicated under Schedule
"A", plus the date and place of record of instrument effecting vestiture, but do not include entireties
or out of state real estate value in estate valuation column. Personal property should be listed as in
Schedule "B", plus date qf acquisition, and the name, address and relationship (if any) of co-owners· to '
the decerlent.
Description of Property, Date of Acquisition, Name
Address and Relationship of Co-Owners, and Place
of Record'of Instrument, where Real Estate.
''
.... . . .
SEE ·.SCHEDULE "C" : : .
., .
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Unit
Value
Percentage
Share
. .
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:'·
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'.: .·~·
Estate
Valuation
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.Insert this total opposite •Jointly Owned Property•, Schedule ~E•
.in the •As Reported• column .on the last page of this return.
DEPARTMENT VALUATION·
CAUTION-Do not Write
In This Space.
Value of
Entire
Property
'.•
.. , ..
'\
Value of
Decedent's
Interest
I
I
SCHEDULE "D"
BENJi:FICIARIES
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED (If step-children or . DA.TE (State full names and addresses of all ·who illegitimate children DECEDENT OF have an interest, vested, contingent or.other are involved, ·set STATE YES
wise, in estate) .. forth this fact.> OR NO BIRTH
.,
HAROLD H. BURT:.;:
R.D. #4, Box 80 . '
Washington, Pa~ 15301 SON .. YES· 11/18/18.
I FLORENCE BURT KIMBERLAND
! 15 North Wade Avenue
Washington, Pa. '•15301 DAUGHTER YES ~28112
RALPH H. BURT
301 Glenwood Way . 71.161._23. Butler, Pa. SON YES
·ELINOR BURT KOWELI
45 Rob inwood Drive
La Vale, .Marylan~ 21502 DAUGHTER YES 10/4/21
....
;
•.
,_
I
J, .. ..
..
.. .
..
Deponimt further says that all the abo~e-named beneficiaries are living at this time
NAME DATE OF DEATH ..
N. 0 N E .. .. ..
' .. ·•· ... .··· ' . •' : -·l. .. ·, :-··:· .. .,
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I INTEREST OF
BENEFICIARY ..
IN ESTATE
•1/4
..
1/4•
1{4
1/4 (of which
$10,000 has already
been received, as·
s·et forth in· Schedul
"C")
·•
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.
except below:
' RESIDENCE
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t 63-71-231 ~ No.· ...... : .... : .. :.: ... Year Will.
: Administration
·-IS THE
MA TIER OF THE APPRAISE?\IENT
.. _OF THE · .......
ESTATE OF.
ELSIE HUMBERT BURT ~/k/a ELSIE
MAY BURT a/k/a MRS. R. H. BURT
a/k/a MRS. RALPH.H. BURT a/k/a
ELS l.P ... M .•.... ~URT~ ... : ...................... .
· Deceased
';) Late of .. Wa.~h.i.ng.to.n .......... · · ··············
·. C~unh"· of Washington· . . ..... ···•·····•·····•···············••••··•·
,·
·commonwealth of Pennsylvania
.. REPORT AND APPRAISAL
,':.. -~ ..
Alexander C. ·sherrard, Esq.
Campbell, Thomas & Burke
llOO·Peoples Bank Building
Pittsburgh, Pa. 15222
261-2712
..
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(Executor-Administrator
must complete "As
·Reported" column #1.)
C) -~ '"d ~
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R C C-81 (2-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTION.S
lt,oiHER.IJ'ANCE TAX DIVISION.
NOTICE OF FILING OF APPRAISEMENT
IN YOUR REPLY PLEAGE
REFER TO
'38-147-5
FLORENCE BURT KI~ffiERLAND & HAROLD H. BURT .. .
(Executor ~l(M
In Re : Estate of __ .....:E=..:L=.:S::...:I:::E::.,;.-!H.!.!U::..:.M!!::B~E~R~T~B~UR~T--!:!.a.t-/Ak,e/l~...:· __
_ __.:_...;........W_;A:.::S..::..;;.;;H;;;;:I.:..:N:..::.G-=T-=0-=-N:.__ _____ County ;... File No. 6 3-71 - 2 31
you are hereby notified that the __,.._..::o~r'-'i!'::.lgl::l.1=· ~n~a!.:!1:..;-,_,__.;....____.. __ _
appraisement in the estate of ELSIE. HUMBERT BURT
has been filed in the. office of £he Register. of Wills .. qf. WASHINGTON
County ·on February 3 . , 19 72. Said appraisement reflects. the . . I . following valuations:
Real Estate ---'---·'-=3,....,0""'':..,9,..7 .... 8.,...._. 5.,....,..7 __ _
Person a l Property __ 1..;;;1;..;· O-l,~8;;..4..;...6.;;...;.. • ..;:;.6....;;.0 __ _
Transfers ______ ..;...···~1~9L,~6~4~Q-·~4u2~---
Total ____ ~--~l~6u1~,~4~6~S~.~s~9~---
As to such tax that is paid wi~hin-three months from ~ate.bf
death, a five (5%) percent discount is allowable. As to any tax that
remains unpaid after one year froni date of death', interest at the ·ra_te
of six (6%) percent per annum is charged.
Any party in interest.who is aggrieved by an appraisement may
appeal therefrom as provided by law.
Date ____ F_e_b_r_u_a_ry~_3..;_,~1_9_7_2_· __ _
Ti t:te
DATE OF DEATH: February 25, 1971
Note: This is not a bill.
RCC-39 (5-68)
' --·
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of_B_U_R_T ____ E_L_S_I_E ___ H_. __ a..!..._/_k..!..._/_a ___ DATE OF DEATH 2-25-71 FILE NO. 63-71-231
(Last Name) (First Name) (Initial)
REPORT OF INHERITANCE TAX APPRAISER
I, the undersigned duly appointed Inheritance Tax Appraiser in and for the County of \V'ASHINGTON
Pennsylvania, do respectfully report that I have appraised the real and personal property as reported in the foregoing return at
the values set forth opposite each item in the last column to the right in Schedules "A", "B", "C", and "E".
Dated: --=-F~e'-='b=r_,u.,a..,r..;.y~3~,~1"""9:....!7....::2=---
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 le'sser amount represents the sum
~Bowed 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
(SCHEDU"LE F)
CLEAR VALUE OF ESTATE 151,465 59 161,465 59
Valuation of life estates or
annuiti'es .................. . $---------4----
I EST ATE TAX ASSESSMENTS $-----~~--
FOR USE OF REGISTER ONLY COMPUTATION OF TAX
Tax on·$ ________ -+---2%
Tax on $ -----------+--@;)
Tax on$ 5% ·
nx~$ lK
Tax on$ 15%
$---~----~-4---
$~.--~--.---4-~
$----~---4---
$~·------------4----
$---~---~---
-.
VALUE AS REAPPRAISED
$--~~~~~-+~~
-...
Exemptions • (*) • As evidenced by Charitable
: Exemption Certifica~es issued
by the Secretary of .Revenue. ·
Total Estate _______ ~--
TOTAL TAX $--------~--
Less tax previously paid $======4==
BALANCE~ $----------+--
Less 5% of tax if paid within
3 months after death $========
Add interest at rate of 6% from
------to ------
AMOUNT OF ESTATE TAX ASSESSED $----------+--
Estate tax paid $ _____ ........1 __
BALANCE DUE $ _____ ---L. ___
Add interest at rate of 6% from
------1'0-----$------4---
TOTAL TAX BALANCE $ ----------+----PAID $ _________ ....J.... __ _
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE: Where subsequent adjustments are made to the above computation of tax by the Register of Wills, for proper reason, -
same should be noted below, with short explanation. ·
',,,
~
Will
Administration ! No .. _........ Year
IN THE
MATTER OF THE APPRAISEMENT
OF THE ,
ESTATE OF
·-
....... _E;L..S. t.~ ... f.I1J.};JJ3.~.It.~ ... IJ.l!~~ .. ~~~~ ~ ...
Deceased
Late of .... 'VlASHINGTON . .... ···············.····
County of . .W. MHi: :I.NG. 'I' 9. N .. ·
Commonwealth C?f Pennl!ylvariia
. ·REPORT AND APPRAISAL.
..
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Jo"'unn RCC-2
COMMONWEALTH OF PENNSYLVM.JIA
RESIDENT 'INHERITANCE TAX
APPRAISEMENT
DATE ........ f..~_Q_;r.~~."£Y ...... ~ .. L ... .! .. ~.7.?. ....... .
nEPARTMEkr oF liEVENuE · .• ~
BUREAU OF COUNTY COLLECTIONS COUNTY ... JrA§ . .fiJ..N.Q:lQ.N. ................................. .
HARRISBURG, PENNA. 1 7 1 2 7 FILE NO. §.} .. : .. ?..!..: .. ?..~.! .......................... -.................. .
Whereas, ······················:····E.L.S.l.E. ..... HU!-'ID.E..RT ..... B.UR.T ...... a./k/.a .................... late of ......... W.AS.HI.NG:T.O.N .......................................................... .
in the County of .............................. WASHI.NGT.O.N ................................................................. Commonwealth of Pennsylvania, having died on
the ................................... 2.5.th ........................................... day of ............ F.e.b.ruary ............................... 19 ....... 7.l seized and possessed of an estate
I
subject to Inheri~nce Tax under the laws of the Commonwealth of Pennsylvania; · ·
/ Therefore, I, ................................ P.Q.NlN.lC. ..... R..~ ..... P..~.NA.RlA. ......................... , an appraiser duly appointed according to law,
having been designated to make a fair and conscionable appraisement of the said estate, and to assess and fix
the cash value of all annuities and life estates growing out of said estate, hereby file the following appraisement:
In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest. ·
•;o, ..
I . . -Appraisement Unit
' Description of Asset Values Made for Inheritance
Tax Purposes
$
REALTY:
;
SEE COPY OF SCHEDULE "A" ATTACHED TO APPRAISEMEN' 30,978 57 . -
·PERSONAL:
SEE COPY OF SCHEDULE: "B" ATTACHED TO APPRAISEMENT 110,846 60
TRANSFERS:
SEE COPY OF SCHEDULE ncn ATTACHED TO APPRAISE~fENT 19.640 42
total 161.465 59
·.
i
'
·'
.,
..
..,
: .. . . ..
•.
Having been duly swo.rn according to law, I do hereby certifuhat the above appraisement is made in con-
formity with law on this ............. ~"""'-~·-·········· day of ·········-;t<J·····················~-'~~t:;.-············································· 19 ... ;?,2. -<?~c.-...... ~-~<:":: .. :~~ .................................. : ................... .
Appraiser
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, WASHINGTON ................................................ :··· .Coui1ty ......................
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RESIPENT INHERITANCE TA;l[ ·APPRAISEMENT • I •.·~v:: ' -~ ·, . ~ ..
· Est~te of
:'· ELSIE HlThffiERT BURT ajkia:,:.~ · . ...................................................................................................... / .. ' ............... ..
D?~:eas_ed·.
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Late of
... 1'/ASHING.T.ON. ...... .
Date of I(eatlz, ............ 4:":' .. Z.5..:::.7l'. ......................................... ,
Appraisezzze11t ~Docket Vol. · ..... : !.38 · ' . ' ............................................. ..
Page,· .... 14.7.:f.t?. ...... ; ............... No. .. .... §:~.:::-:.7.17-.Z.~.l .. .
Filed in Register's Office, ..... Feb,. ........ 3 .......... :J9 .... 7.2
~~.
Amount of tax due, $ .. ~ ........... : ........... · ........... : ........... , .... : .............. ·
: DEPARTMENT OF REVENUE · : :
,:
Received,:
Exa.mined and: ApP.roved, ................ : ...... .
Wrote abo.ut Appr:aise1Jfent1
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Appeal f1'om Appraisement,~
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-~. f ' ' , J ----' • t t . -, \, . -. IN THE COURT OF COMMON PLEAS OF WASHINGTON-COUNTY, PENNSYLVANIA
.,. .!)_,:.. ORPHANS' GOURT DIVISION " _,
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File·No. 63-71-231 ELSIE ·HUMBERT BURT~alk/a _
ELSIE MAY BURT a/k/a MRS ..
R. H. BURT a/k/a MRS. RALPH
H. BURT a/k/a ELSii1M. BURT,
D~CEASED -~. ·
.-Appraisement No. 38-147-5
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NOTICE OF! DISPUTE OF APPRAISEMENT
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Wills -.of Washington County
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Sir: ..... · ..... ·· • ...
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T~K~ notice that we,-the
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undersigned Executors of the : · ·~ ~-.. . Estate of Elsie Humbert ·Burt,: do hereby· elect .. to have
,. j • ... determined-·
at 'the c 'audit 'of the '··a'ccOl.in t ~ o':f. the'-per~onal repiesen ta ti ve~' the
correctness of the inclusion in the Appraisement of Taxable
.Pr~perty the advancement by the decedent of $10,000.00 to Elinor . .
Burt Kowell ,_·daughter of the decedent, a_nd Artp.ur Kowell, her
· hu~band, as· a taxable tra~sfer, satd advancement Hei~g· non-
taxable under §207 of the Inheritance and Estate Tax Act of 1961,
and not taxable under §222 of said Act as a transfer in
of death.
~-~~-·~ · Harold H·. Burt~ ·
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'li7 '. Dated: February ~
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1972.
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IN THE COURT OF COMMON PLEAS
OF WASHINGTON COUNTY,
Pennsylvania
ORPHANS' CQU~T DIVISION
File No. 63~71-231
Appraisement No. 38-147-5
:·,
JN RE: ESTATE OF· . ~ '
ELSIE HUMBERT ·BURT a/k/a
·· .. 'ELSiE MAY BURT a/k/a ·MRS.
-'l,
;._ R. H. BURT a/k/a MRS. RALPH r ·
-H .. BURT a/k/a· 'ELSIE M. BURT,
;_,-:DECEASED . .L ,,
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Alexander C. Sherrard, Esq."·
Campbell, Thomas & Burke
1100 Peoples Bank Building :'
P;i:t:tsl?tl.rgh, J?a. 15222
261-2712.
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Unitedl States lEs~ate Tax Retvurn
Dt~;"'Jrlni,·:-~t (< ::," Trr.1)Ury · Estate of citizen or resident of the United States IRS use only
Date received 'loic;n.ll Ri\,·n·.•• s,,rvicc (,~.3-71-~...:J/ ---·~--~~--~~-~--~-~~~~----------------~--------------------~----------~------------------;=::;~.:!,: ot:Elsie Humbert Burt, a/k/a Elsie May Burt a/k/a
~1:·.:~ .. JL i!. Burt. a/k/a Mrs. Ralph H. Bur .. t. a/k/a. E.lsie-M-Bu
A;jdrc.5s of dcct?dent at time of death (Number and street, city, State, and ZIP code)
809 ·~;orth Main Street
Date of death
_ _!eb!'_~a~y_ ~?, _}_27_1_
Decedent's social security number
181-28-0557
---....:-·~-------·-~ . h' ash i ng ton, P e~-~.? y 1 \T.~~--i __ a _____ ~-~-?~_1 ________ . ____ _ Estate employer identification number
Executors and administrators (including ancillary executors and administrators) 256127927
·---------------·--· ---:--~a~~--·---····-__ --~~~gnati~---~-5 ~~~;~sh(N~:b~~an1~t;~~:ty, State, and ZIP code) ·
I: ~.9I.~n<:~ ____ liu .r_t__ __ Ki.rnb e r 1 and co-Ex e cu tor __g._s hi~ ton_,_~e_nn.~LY.a_ni.a 1 5 3J)......,1 __
. R.D. # , Box 80 -..
I-I a r o 1 d H . . Burt ·----.~-?.-E_~~ ~-~~ _?_! ______ -~-~ P..i l]._g t o_I}_,__p enns y] van i a ___ -~~ l_Qj __
Attorneys representing the estate
Name -.................. --~ ---·----·----------
Alexander C. Sherrard, &
Campbell, Thomas & Burke
Address (Number and street, city, State, and ZIP code)
1100 Peoples Bank Building
Pittsburgh; Pennsylvania 15222.
1-
Telephone number
261-2712
Name and iocation of court where will probated or estate administered Case number
Q:rphal1:?. .. ~ ___ (;.ol.lx . .:LJ2iY_. __ _q_f __ N_g,_sJling_:t_on_C_o_i.m_ty_,_Washington.._.P.a_..__ _ _,__· =6 3-71-2 31 ·
If decedent died testate, check here IX]. and attach a copy of the will
---··-----.... --··-· ·----. -----,.---------'--'---·-----'-----~-~
. Computation ·of Tax . .
j
If prior to filing this return any payments have been made or certain marketable Unitec1 States Treasury bonds redeemed, see lristruc·
tions For .:omputation of Tax on page 35. ----·· .... ---·-·-------·--------..,------------·--------'--------,.----C-~-------
Part I
1 :otc.. gross estate (from Recapitulation, page· 3)
2 Total allowable deductions (from Recapitulation, page 3)
_;> Exemption ..
4 Total deductions plus e~emption 77,242.10
5 Taxable estate (item 1 minus item 4) . . . . . . . . .
Part II
6 Gross estate tax (use Table A on page 35) . . --~----lL,.8_3_tL __ 9_6. ____ _
. I----M2u.2...,.6,_., . ....~..7_...l __
8 Gross estate tax less· credit for ·state ·death taxes (item 6 minus item 7). This is the net amount payable . . I
7 Credit for State death taxes (use Table B on page 35)
unless credit for Federal gift taxes, tax on prior transfers, or foreign death taxes ~s claimed in Part Ill . . -~----ll~.6_0_8_._2.5 _____ _
Part Ill
9 Credit for Federal gift taxes
10 Credit for tax on prior transfers (from Schedule 0)
11 Credit for foreign death taxes (from Schedule P)
12 Total of credits under Part Ill (total of items 9, 10, and 11)
13 Net estate tax payable (item 8 minus item 12)
. $ 0.00 · ·---------------~--cr:·o ·a ___ __
------------------·a-~ ·o -(i----
0.00
$ 11 '6 0 8. 2·5
Under penalties of perjury, I declare that I have made diligent and careful search for property of every kind left by the deeedent, and that this return, including accompanying
statements, has been examined by me, and is, to tho best of my knowledge and ·befief, true, correet, and complete. If prepared by a person other than the exacutor or administrator, his
declaration is based on all information o'/hicll he has any knowledge. ' -· :3.f;pd~k ___ '):.J, __ 'y_:],y,'t;; _____ . _______________ · ______________________________ ~------···-------------·~-----------1_~/_?_~/?_J __________ _ _ ,J.L,_,, " ,~ ~ , tL~l c. j:/;,_<_"d~~:&_~;;~:-.~~~·::·:"·' ___ _ _ _ _ ______ ,,_____________________________ __ l.J,.tn ti:L __ _ _
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. . : Forr{l 706 (Rev. 7:..71)
··~/ Mrs. Ralph H. Burt a
,Estate of:Elsie Humbert Burt. a/k/a Elsie May Burt a/k/a Mrs.
~·...
I·
Schcd· · ula
.• ·.A Real . Estate
Recapitulation
Gross estate Alternate value Value at date of death
$.~.9--'--~.?.-~.!-~2.... $}Q...J_~.7..8.~ .. S.7. .. :: .
· ..
•... ~JL.4:.S.~_.;_6 4 .......... 9.4.*"1.3 9 • 9 s.: .. ~· ,s · Stocks and Bonds -..
c
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Mortgages, Notes, and Cash
Insurance on. Decedent's Life
:.~:-"
. . ·.
. . . ... • ... •·. . ... . . ~ .
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13 805.70 13 805 .• 70 .: _______ ! _____________________ --------·'------------------' .
-~-~-----6.1.3_,_.6;.6 _______ ---~~---~--61.:1. ... 6.6~-~ ~. _;.
•. ,. . ' . ·~
. E · Jointly Owned Property ·• .-.. I
F
G
H
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Sched· · ule
K
K
L
M
N
·Other Miscellaneous Property · • .. · ... ··· ... ' . . ... i.~.o.s.:L~2.9 ____________ 2_,_Q.8.7.~2.9_· __ ';~ · ... :
-------~~~~---0.~~-0.Q ______ --~-~-~----~-~--0-~D.O ... ~ :~--~:::·:.~I
--~ ~-~-_ -----~-() __ ._ .0. Q_: _ ... _____ _. __ · ___ ~ _ ~ ~-.0 _ •. D .d .. ~-':.)~:~-~·"_ .. \
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: : -~'-.. i n oo .. ! Annuities • · • .. 0.00
$145,581.26
. ~: .. :··
$ 1 51 • 2 6 5 . 5 9 >·. Total gross estate ;· ·.
· . Deductions • · -Amount
1 Funeral Expenses and Expenses Incurred in Administering Property Subject to
Claims • • . • • • • · • • · · • • • · • · • • • • . ·.. . • • • · ; ... • • . . . . ~ , .
••:
. ,._. 2 Debts of Decedent . • ..
3 Mortgages and Liens ·, ...
.. ·c··4-~.6.5.Z .•. Q.S,~---·
• · . 1---------"-~-n-~-O.O.-----
4 Total of items 1 through 3
5 Allowable amount of deductions from itein 4 (see note') . · ..
6 Net Losses During Adm)nistration .• 1-----------···""
7 EXpenses Incurred in Administering Property Not Subject to Claims·.
8 Total of items 5 through 7 . • • . . . . . ...
9 Bequests, etc., to Surviving Spouse
10 Adjusted· gross estate (see note •) •
11 Net amount deductible for bequests, etc., to surviving spouse (item 9 or one-half of item 10, which-
ever is smaller) . • ·• . ~ • · • • • • ·
12 Charitable,.Public, and Similar Gifts and Bequests fLOG.
Total allowable deductions, except exemption (total of lines 8, 11, and 12)
1 Note.-See paragraph 1 of the instructions for the Recapitulation on page 30.
·.·.·• .
·,·
________________ Q. _.__Q_ Q---
$ 0. 00·
$17,242.10
• Note.-Enter at item 10 the excess of "Total gross estate" over item 8, if the decedent and his surviving spouse at no time held .
property as community property. If property was ever held as community property, compute the "Adjusted gross estate". (item 10)
in accordance with the instructions for the Recapitulation and attach an additional sheet showing such computation •.
Page 3
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.)'or;<n 706 (Rev. 7~71)
M~s. Ralph H. Burt . ·Estate of: Elsie Humbert Burt a/k; a Els 1e May Burt alkla Elsie M. Burt ·· : a'/k'/a Mrs. R. H. l:Su.rt a/k/a ;·
General Information
-~---·-··---·--------------
1 State in which decedent was domiciled at time of death I 2 Year domicile established in this State
Pennsyl_van_~_a · . · 82 years .
3 Place of death, if different than decedent's address (e.g. name of hospital)
Washington Hospital~ Washington, Pennsylvania 15301
4 Cause of death
___ Cerebral Thrombosis
. 6 Decedent's physicians
Name
Dr. Da~id M. Dunbar·
Dr. John C. McGinnis
Dr. L. J; Quetsch
7 Date and place of birth
Length of last illness
3 months
Address (Number and. street, city, 'state, and ZIP code)
Washington Trust Bl~g.,·Wash., .Pa.
Washington, Pennsylvania
Washington, Pennsylvania
__ .._.M . .a rch_6~J8_8_9_~_:_W_a s.h.ing_t_on, · Penns_~..aa..un._..i....oa, ___ ___;_ __ '-------'--------
8 Decedent's business or occupation. If retired, check here 0, and state decedent's former business or occupation
H ous_e_wi.£e _9_M __ a-nt_a_l~st~atusofdeceden~t-a_t_t-im_e __ o~fd~e-a_t_h _______________ ~--------~--~--~---------------~~--.-.---
O Married-Date of marriage to surviving spouse
· .-Domicile at time of marriage
KJ Widow or widower-Name and date of death of deceased spouse .
. · .·· Ralph H. Burt -Died February Z6; 1964
· 0 Single
0 Legally separated-Name· of legally separated spouse
0 Divorced-Date divorce decree became final
10 Individuals who receive benefits from the estate (do not include charitable beneficiaries shown in Schedule N or any heir receiving .
less than $1,000) ·
Name.-Enter the name of each individual who receives benefits
from 'the estate directly as an heir, next-of-kin, devisee or legatee or
indirectly (for example, as beneficiarY of a trust, annuity or in-·
· surance policy, shareholder of a corporation or partner of a partner-
ship which is an heir, etc.). · · ·
Social Security Number.-lf the individual has not been located
or has no social security number, etc., enter such explanation.
Age.-on the date of the decedent's death.
Relationship.-lnclude relationships by :blood, · marriage, or ·
adoption or indicate NONE.
· Amount . ....:...Value all interests on the date of death or the alternate
valuation date, whichever is used for estate tax purposes. The
interest of each beneficiarY should be valued in the same manner
as.it would be valued for estate or gift tax purposes. Where precise
values cannot readily be determined (certain future interests, for
example), a reasonabl'e approximation should be entered, The sum
of the values of the interests of all unborn or otherwise unascer·
tainable beneficiaries should be shown on the last line (all un·
ascertainable beneficiaries). Values shol!lld be stated without re·
duction for any estate or inheritance taxes •.
Name Social security number Age Relationship to decedent Am9unt
Surviving spouse -NONE ·. X X X X X X X
~ ·~
Daughter Florence Bt1rt'· .. Kimberland· 178-09-5973 58 . $30,508.03
c:m~~ Harold H. Burt 162-16-8850 53 Son 40,148.43
Elinor Burt Kowell 171..:16-8566 49. Daughter 27,174.·68 Ralph H. Burt 192-18-1380 47 Son 30,508.01
'
All unascerta'inable beneficiaries o. oo·
Alternate Valuation
(These instructions apply if alternate valuation is elected. For further information on this subject, see th·e· instructions.)
11 An election to have the gross estate of the decedent valued as of the alternate date or dates is made by entering a checkmark in the
f;lpx set forth below.
i I I i I ·I
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l2Sl The executor elects to have the gross estate of this decedent valued in accordance with values as of a date or dates subsequent
to th• doo•doot'• dooth "'"tho,;,.d by oo<t;on 2032 ofth• Cod•. •••• S . I
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· For;m 706 (Rev. 7-71)
Mrs. Ralph H. Burt a/k/a Elsie M. B4 rt
,:Estate of: Elsie Humbert Burt a/k/a Elsie May" Burt a/k/a· "Mrs. R. H. Burt. a/k/af
. SCHEDULE A-Real . Estate .
(For jointly owned property which must be disclosed on Schedule £, see Instructions for Schedule E)
He iii number Description
----------------------------------------------~----
1 809 North Main Street~ City of Washington,
WashirJton County, Pennsylvania. Lot 50'
x avg. 154' having erected thereon a 2-
story dwelling. DBV 993, .Page 131
2 Undivided one-half interest to tract of
land situate in North Franklin Township,
Washington County, Pennsylvania, and in
the First Ward of the City of Washington,
Washington.County, Pennsylvania, situate
on West Maiden Street consisting of
·1.34?8 acres more or less; said property
is subject to an agreement .. o.f·: sale dat'ed.
April 3, 1967, upon which.there 1s a
present balance of $1,082.16. See DBV ·672
~--. Page 6ll·and DBV 1240, Page 291
Alternate val· uation data
8/25/71
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8/25/71
·3 · Undivided 5/8 interest in Lot 64 Humbert
Addition #1, South Strabane Township~
Washington County, Pennsylvania -vacant·
land set out in Plan Book 6 Page 10
(avg 50' x 105') See DBV 1015, Page ~03 8/25/71.
,4· Undivid~d 5/8 intere~t 1n Lot 130 1n
.... ·unrecord~d P~ P. Htimbert Plari fronting··
50 ft. on the Westerly -Side of North '
Main Street, South Strabane Township,',
Washin~ton County, Pennsylvania ·
(adjoining Gulf Station)
5 Undivided 5/12 of the following des~rib~d.
items situate· in Washington County, Pa.:
A. Lots 113,114, 116,.117,·119 each·
. _ fr6nting 35. feet on Donnan Avenue
:.-and extending back 110 feet, .Humbert
. No .. 1 Plan, lPlan Book 6, Pa~e 110
B. Part of Lot No. 24, Humbert Heights
Plani Plan Book 7, page 64, formerly
·.fronting ort Beech Street, not taken
for Interstate 70, unimproved
..
"
c. Strip of ground on the northerly side
of Tyler Avenue~ lots 1-4 in unrecorded
plan with front of 180 feet and depth
of 130 feet, in 7th Ward, Washington,
TOTAL (Also enter under the Recapitulation, page 3.)
. '
8/2S/71 .
' '
· .
8/25/71
8/25/71
. (If more space is needed, rnsert additional sheets of same size)
Alternate value Value at. date of death
$ $
.~1,500.00 " 21,spo.o 0
. ·-··
.. "
·.541.08 ... ·. .541. 0 8
-
.·.
•'
'6 2 5. 0( 62.5. 0 0
''
2,187.50 2,187~50-
"
''
..
208.33 208.33·
..
..
83.33 83'. 33 '
$ $
Pase 7
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· Fori'!1 · 706 (Rev. 7-71 l. .
Mrs. Ralph H. Burt a/k/a Elsie M. Burt
.Estate of:Elsie Humbert Burt a/k/a Elsie May Burt a/k/a Mrs. R.H. Burt. a(k/a/
· Continuation of Schedule .... .A ..... (This sheet may be used as a continuation of any schedule)
Hem
Number
5·
·,_
Description
(Continued)
Pennsylvania and lots Nos. 5-15 partly
in 7th Ward, Washington and partly in
South Strabane Towriship, Washington
County, Pennsylvania reduced by Inter-
~tate 70 taking, unimproved ·
Of decedent's interest in the property
listed at Item S an undivided 1/3 was
acquired as an heir or devisee of P.P.
Humbert. See Deed Book Vol. 5B, Page 498
·. and an undivided 1/12 was ~cquired as .
heir of Joseph A.· Humbert,-Decree at .·
No. 63-~9-106 , :see DBV 1339, Page .809
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..
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TOTAL (Carry the total from this page to the appropri~te schedule)
Alternate
Valuation· Date·
$
Alternate
Value
Value at
date of death
8/25/71 5,833.33 5,833.33
: · ....
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$3 0, 9 7 8. 57 $ 3 0 ' 9 7 8 • 57
Page 7-A ...... · ..... ---.. --·-·· . --·:-:-· w
I."
Form· 706 (Rev. 7-71>
Mrs. Ralph H. Burt a/k/a Elsie
'Estate of: Elsie Humbert Burt a k a Elsie Ma Burt a k
Item
number
1
2
3
4
SCHEDULE 8-Stocks and. Bonds
· (For jointly owned pro"perty which must be disclosed on Schedule E, see Instructions for Schedule E.) ·
Description (includin2 taco amount of bonds or number of shares)
1068 shares American Telephone & Telegraph Co., commbri
Par Unit value :Alternate val· ! uation date Alternate value Value at date of death ·
$ $
16-2/3 49 -------- --------52,332.00V ~3-11/16 ·8/25/71 46,658.2!: . --------
120 shares AmStar Corp. (formerl) ··
American Sugar Co.) 5.44 pfd. 12.50 ~9/16 -------- --------1,147.50 (
$3~000 American Sugar Cb. ·cnow
AmStar Corp~) 5.30% subordinat€d.
9-3/8 8/25/71.1,125.00 --------
debenture, issued·4/2/63 due.
4/2/93
Interest accru~d on Item 3 fr6m
10/1/70 ·to-2/25/71
$6,000 Bethlehem Steel Corp.
4-1/2% subordinated debenture,
issued 1/1/65 due·1/l/90.
Interest accrued ·on Item 4
1/1/71 to 2/2~/71
1000 74 --------
70-i/16 . 8/25/71 2,1. 01. 8 8
"64.03
10 0 0 6 8-1/2 - - -------------
68-1/4 8/25/71 4P·95.00
.37. 58
2,22o·.oo·</.
64.03 .V:.i.
.; ....
··~· 4,.110.00 .
---------·: :.
..
37.58 ?-.. •
5 :Community Loan Co. Investment·
·Certifi~at6 6%, issued 1/2/62
due 1/1/72 (Certificate Nos.
115 -$2400, No. 116~ $1600 arid
.No~ 117-$80Q) · 48QO . 4 '8 0 0. 0 0 ~-
Interest accrued on Item 5.
1/1/71 to 2/25/71
6. 200 Consolidated Natural Gas~
common
7
8/25/7J. 4,800. 00
·44.00 44.oov·
8 0 0 0 2 9-7/16 - - - - - -- - - - - - - - -- . 5 ' 8 8 7 . s 0 v
28-3/4 8/25/71 5,750.00 -.-------
126 General Motors Corp.,
common ~.~3 80-1/16
84-l/8
10,087.88:\/;
Dividend on Item 7 of $~85 per
share declared 2/1/71, and
paid March 10, 1971 to holders
o£ record on 2/11/71
8 54 National Steel Corp. ,common
TOTAL (Also enter under the Recapitulation, page 3.)
5.00 45-1/16
44-13/1.6
8/25/71 1~5~9.60
3/10/71 107.10
.. ---------.-------
'8/25/71 2,419. 88
. . . $
(If more space •• needed, insert additional sheets of same aize)
. 10 7. 1 ov
·2,433.3 8\/
--------
..
$
f ~ ·. r
. ,I
Page 9
__ ....;..._....;..._....;..._.....:... __ -..;.,... _ _;__ ________ .;__ ____ -'-. _ __:-'----=-'-'--"----"== . --··-·-'·-·--·----·--..:.----..!.!.
' i :. j
.
''f
1 )
t • ';
I
'
. liorm 706 (Rr.v. 7 71l
Estate of: E 1 s i e Mrs. Ralph H. Burt a/k/i Elsie M. Bur; Humbert Burt a/k/a Elsie May Burt a/k/a Mrs~ R.H. Burt alk!al .
Continuation of Schedule ... ~ ....... (This sheet may be used as a continuati~n of any schedule)
Item p Unit Alternate Alternate
Number Description . a r V a 1 U e Valuation Date . Value
9 68 Standard Oil Co., N.J., 7.00
common .
Dividend on Item 9 of $.90
per share declared 1/27/71,
and paid 3/10/71 to holders
of record on 2/11/71
10 $8,700 United Sta~es Ste~l
Corp.,4-5/8% subordinated
debenture,· issued 1/1/66 due
1/1/96 . 1000
Ini~rest a~crued on ttem.10.
from 1/1/71 to 2/25/71 . . .
· ....
·' . . i ! /
:.··.·
75-7/16
72-1/2
64-9/16
64-3/8
$ ---------------
8/25/71 4930.00
3/10/71 61.20
8/25/71-. 5600.63
•·. :· ... ··.. ' .. 61.47
.:· ..
' :-. f· ~-. .. ·• ·'
_! ,.:.
, ...
·:· .
·,.
l. : .·· :·-..
·t
. ', ..
Value at
data of death
$ . . .
5,129. 75'-'
..
'·61.20;;.
. ../ 5, 616.56 . -""':".-------: . . . ··;j
. 61~47. .
. ... ·.::
··. : .·
:.-: ..... : ...
·-...... ... -' .,, . . . . . .. , .
; .
· .. ·._ ···. ., .
. . ·'
· ...
. . -. . ... _
TOTAL (Carry the total from this page to the appropriate schedule) $88' 4 5 5.62 $9 4 • 13 9 . 9 5
-(::(U.S. GOVERNMENT PRINTING OFFICE: 1971-327·528 £.1. #53010 8970
. _.P.:I. CTP. -C).-f'J. ·-·--~
L-------------------~--~--~--~--
:·Form JOG (Rev. 7-71)
Mrs. Ralph H. Burt a/k/a Elsie M. Bqrt
Estate·of:Elsie Humbert Burt a/k/a EJ si e May Bi1rt a/k/a Mrs R H Burt a/k/aL .
Schedule C-Mortgages, Nptes, and Cash
Item number
(For jointly owned property which must be disclosed on Schedule E, ~ee Instructions for Schedule E.)
Demlption Alternate val· · Alternate value uation date Valuo at date of death . ·
1 Pittsburgh National Bank, Washington Office $
Checking Ac~ount 8/25/71. 2,905.~
Loan to Russell L. Kimberland, now deceased
Principal Balance
Secured by judgment at DSB 380 May Term
1967 which is a lien on real estate
owned by R~ L. Kimberland in West Finley
~ownship~ Washington, Pennsylvariia, which
1s appra1sed at $15,000.00 and as to whicl
there. is a prior mortgage with a preseni
·balance of $4,329.69. Estate otherwise·:.
.·insolvent. · ·
. ... .
:· ... · .. ·
'·: :··. I:
i ·.. . .. I .
: .
. :.
.. · .. •'
. · \.
:) .
TOTAL (Also enter under the Recapitulation, page 3.}
8/25/71
..... ·.· . ·-. ~.
~ .. · .
-·:.·
. i
\ . :. : . ·~
i
. r
:I
. ' -!.··
.. . . .
(If more &pac" I& needed, Insert additional sheet& of samo silo)
10,900.00 10 ,900~00 ./
·-:_.·
.: · .. : __ _. .. -·
·.· ; .-·~ . . ' · ..
. ... . . . .
. ·" ·_: .; ·· .. ~:_._. I . :. ' :. - ; .J ·~· • • .:·. · .. : ... _.-·
•: ·:
;, .
.· .. :
. : .. ·· ~ ..
·· .... ·.. • ... I
.. ::· :'
. . ~-. : . ·. _:;-
. ·.· .
,, · ..
.·· · . ...
. 1 .. ·
$13,805.70 $13,805.70
Page ll
~ r~ ;l '
Form 70G (Rev: 7-71) · i
Mrs. Ralph H. Burt a/kja·Elsi~ M. Bqrt
·Estate of: Elsie Humbert Burt a/k/a Elsie May Burt a/k/a Mrs. R.H. Burt a/k/al .
SCHEDULE D-lnsurance on ·Decedent's Life
Was there any .insurance on the decedent's life which is not included in the return as a part of the gross estate? .
If "Yes," full details must be submitted under this schedule.
• ·.:: Yes [I No
!tom
number
1
2
Description
·Prudential Insurance tompany of America -
Policy #i 643 923
Payable to Florence Burt.Ki~berland &
Harold H. Burt, Executors bf the Estate .
. of Elsie M. Burt
Face. Value·
Post Morten Div.
$500.00
6.10
Metropolitan Life Insurance Company of N.Y
Policy #132 899 430
· Payable to Florence Burt Kimberland .and
· Haro::ld H. Burt ·.:
Face Value· $259.00
Add'l. Ins. 35.61
Terminal 'Div· .. · · 12.95 ·
... · .. ......
-~ .. ,
........
.. : . ~ .
.' :·
·· ... . ·);
TOTAL (Also enter under the Recapitulation, page 3.) . . . • .
Alternate val·
uation date
. · ~· .
.. · .....
., .. '•' . ~·' . ~
·.· . . . .. : .· .. : : · ..... :
'· .. '•, . ;~.. .
........ ~
·~ .· ..
(If more space is needed, insert additional sheets of same size)
Alternate value Value at date of death· ·
$ $.
.,
.......
506.10 506.10 .. v .. · .-
.. · ..... ..
:~:
307.56· 307 .·56:./':.:·
: ..... : ..
. . ,._ ~ . . ..
'.,•' I •
·' .· . . : .. ·~ .. >
'.l • ' • -~· .· • .
.· : .·.
I .. . ....
.· .... ·.
$613.66 $ 613.66
Page 13
Forii, 70G <"•',;· 7-71>
Estate of: Elsie Humbert Mrs. Ralph H. Burt a/k/a Elsie Burt .a/k/a Elsie May Burt a/k/a Mrs. R.H. Burt M. BU7it a/k/al
SCHEDULE E-Jointly Owned Property
1 Did the decedent. at the time of his death, own any property as a joint tenant or as a tenant by the entirety, with
right of survivorship? • • • • • .• • • • • • .• • • • • • • . • ..• : • • • • • • • • OCJ Yes 0 No _
If "Yes," state the name and address of each surviving co·tenant.
Name Address (Number and street, city, State, and ZIP code)
IR. D. # 4 , Box 8 0
_H_a_r_o_l_d_H_. _B_u_r_t ________ ~--'---Vashing ton, Pennsylvania:.· ___ -~1:::-5...: ~1 ___ .. _
-'------------------------------------------~----------·-------·--·. 2 If the answer to question 1 is "Yes," has the full value of the property been included in the gross estate? IKJ Yes 0 No ·
If "No," see the instructions for this schedule and submit the necessary proof.
Item number
1
Description
First ·Federal Savings·.& Loan Association,.
Washington, Penns~lvania ~ Sa~ings Account
Opened 7/25/69 in the names of Elsie · ... ·
Humbert. Burt (Decedent) .. or Harold H ... ·
Burt.' - . .;· ·
j· ·: .
... \: ·;·; · ..
, •'
. !, .
. , . . . .
_-...
·, .·
:
TOTAL (Also enter under the Recapitulation, page 3.)
Alternate val· . · uation date · '
8/25/71
.·· .·
':.
(If more opaco lo noodod, lnuort lldditlonol shoota of samo slzo)
Alternate value
$,
. . .
9,640~42
·,:.
Value at date of death · · .
$ .. : ... :
-~ .... : :; :
:--··
.. ·' .
9,640.42~:-<
. : ' ~ ·. : : .. .' .. :·. :; ..
. ·' .
.. ·. . .... . .. __ ._ ... ·:·.-· .. ·.·
. . -~. ·. <
... · .. -:· : -·.·-~--.. .:
. ( ..
. .. · ..
'$),640.42 $9.640.42
_ ___;._~~.:__ __ .:__:.__ ___ :.__ __ ___:_ _ __:_____:. ______ ~-------~---.:._·~-----_·-_---_·-~-c-_·:.._-·_·----------"""'
·Form 706 (Rev. 7-71)
.
Mrs. Ralph H. Burt a/k/a
Estate of•Elsie Humbert Burt a/k/a Elsie May Burt a/k/a Mrs. R.H.
SCHEDULE f-Qther Miscellaneous Property
Elsie M. Burt·
Burt a/k/a/ F I
... ·.
(For jointly owned property which must be disclosed on Schedule E, see Instructions for Schedule E.) Yes No
l Did the decedent, at the time of his death, own any interest in a copartnership or unincorporated business?
. If "Yes," state business name and address.
--------·----------------~----'------------L· 2. Did the decedent, at the time of his death, own any articles or collections having either artistic or intrinsic value, such as ·
jewelry, furs, paintings, antiques, rare books, coins or stamps? • • • • • • • • • • • •
. ·If "Yes," full details must be submitted under this schedule. X
3 Was there any insurance which the decedent owned on the life of another which .is not included in the return as a part
of the gross estate? · • • • • • • • • • • • •
X If "Yes,'' full details must be submitted under this schedule. ---~~~-------------------------~--------~~~~----------------------4 Has the decedent's estate, his spouse, or any other person, received {or will receive) any bonus or award as a result of the ' ..
decedent's employment or his death? • • • • . • .• • • • •
If "Yes;'' full details must be submitted under this schedule.
5 Did the decedent at the time of his death. have a safe deposit box? • • • • • •
.. x· x--.,,.
If "Yes," state location, and if held in joint names of himself and another, state name and relationship of joint depositer.
Safe Deposit Box 164 -Pittsburgh National Bank, Washington Office, . ~ .. in the·name of "MRS. ELSIE H .. BURT" :
. at' any of the contents of the safe deposit box are o~itted from the schedules in this return, explain fully why omitted •. : .. ··.·· · ..
·: ~ . :·· ..
·..:·;;_ · ....
'' •.. :·· -=·. ~ • ..
6 Did the decedent. at the time of his death, own any other miscellaneous property not reportable under any other schedule? .
Item number Description
.----------------~--------~--------~--~-------------l Estate of Joseph A. Humbert, Deceased
106 of 1969, Washington County, Pa.)
undivide~)/4 interest in. personalty
2 1 -35 point diamond ring
3 1 -Yellow Gold wedding band
(No.
an·
. -
..
4. 1 Lot household furnitur~ (list
in office of, Campbell, .Thomas
Attorneys)
on file & Burke,
5. Mutual Of Omaha Insurance Co. -
Hospitalization Insurance under
Policy #90HOB100~287719-69MC .,
TOTAL (Also enter under the Recapitulation, page 3.)
Alternate val·
uation date
8/25/71
..
8/25/71:
8/25/71
8/.25/71
•. ,.
(If more space is needed, insert additional sheets of same size)
Alternate valua
$
1 ;431~ 00
·· .
:40.00
. .
2.00 ..
Value at date of death
$
·:.
1 '431. oo.·v.
40.00 ·~
.•..?' 2. 00 ..
·zoo. oo ··: ,: .:zoo.;oo:·~
. . . . . . ' ..
·414.29 . ·4·14. 29 j
. : .. :
$~087~29 $2,087.29
Page 17
-. --.~---· _. -. ..:--. .;. . .:.__ ..
Form 70G (Rev. 7-71)
Estate of:Els ie Humbert Burt aLkLa
Mrs.
Elsie May
Ralph H. Burt a/k/a.Elsie M. Burt
Burt a lkfa Mrs R H Burt a lk I a/·
SCHEDULE G T -f rans ers D urmg D ece en s 1e d t' L'f Yes No -· 1 Did the decedent make any transfer described in the first paragraph (including the six subparagraphs) of the instructions
·for this schedule? ., . .' . . . . . . . . X __ ,_
2a Did the decedent. at any time, make a transfer (other than an outright transfer not in trust) of an amount of $5,000 or more
. without an adequate and full consideration in money or money's worth, but not believed to be includible in the gross estate
as indicated in the first paragraph (including the six subparagraphs) of the instructions for this schedule? . . .
If "Yes," furnish the following information: X
2b Date I 2c Amount or value ,.2d .Character of transfer } ~ I
3a Did the decedent, within 3 years immediately precedigp his death, make fc transfer of his property without an adequate
and full consideration in money or money's worth? .see. helow or. transfer. to. Kow.ell ...
If "Yes," and the transfer was of an amount of $1,000 or more, furnish the following information: · •. X
3b Date I 3c Amount or value I 3d Character of transfer BURT I • 7/25/69 $9,640.42 O:Qened joint bank ac.count with Harold H. L
3e Motive which actuated decedent in making the transfer I I Convenience
3f Narne. and address of hospitals in which decedent was confined within 3 years of his.death ~ I · Washington Hospital ,_jiashing.:ton_, PA. 15301 ·
4 Were there in existence at the time of the· -~e~edent's death any trusts created by him during his lifetime? . L --5a Have Federal gift tax returns ever been filed? ' ..... . ; . . . : . · .. . . . ' . . X· If "Yes," furnish the following information: .•:
5b Period(s) covered I 5c Internal Revenue office(s) where filed .. : . . I IJ .. ~
Item Description · Alternate val· Alternate value Value at date of death number I. uation date
·~ . '
1 •. $ .. $ ' ·' .. . ·. . .. ' .. . . . . . . · .. · . . . ' . .. .. .. •. .. · ..
SEE SCHEDULE '.'E". ·• .. . . .. . . .. . . . . . . . . ' ... ··,'\ .. .. . .. .. . . .. . ..
(Jointly Owned Property) .. I .. . ... I . · . \ ... . . ... ·.' \··. .. ... . • ·. ' •. .·.·· . . .. '· .. . . • . . .. .. ·\ .. . .. · .. .. .. . . •" . .. . . .. In June, 1969, decedent· transferred to
Elinor Burt Kowell, her daughter, and . . . .
.. .. ., her husband, Arthur _Kowell, the sum of . . .. ...
' $10,000.00 as an advancement of E:l:.inor .. I ,:_ ... .. Burt· Kowell's inheritance. The .. purpose .. . .. .. . .
of and motivation for said transfer ,. .. .. . . .. was -. . . . -: .. . •·
to provide the Kowelfs with sufficient ..
.. .. ..
Ford. -~: .. . . : .·. .. .. cash to enable them to acquire the ·' : ·) .... .. •'· . . Motor·Company franchise in Cumberland·, ...
: ... -. .. .. Maryland, which sai<;l franchise is .. ...
presently owned by and operated. under .. .· .· ... .. . ·.··
the name. of Kowell. Ford, Inc. . . ' . . . . .
I ..
I. ! ..
.. . . ··--..
..
'
·TOTAL (Also enter under the Recapitulation, page 3.) . $ o.oo· $ 0.00
(If more space is needed, Insert additional sheets of same size) Page 19 ·
" .. -. •0'0--·····~--····-·~ ·. -· .. -.,.. .
For:n 70G (1'\.,v. 7-71)'
Estate of: . E 1 s i e Mrs.·Ralph H. Burt a/k/a Elsie M. Buyt Humbert Burt a/k/a· Elsie May Burt a/k/a Mrs. R. H. Burt a/k/a .
___________________ s_c_H_E_D_U_L_E __ H_--__ P_o_w_e_rs __ o_f_A_p_p_o_in_t_m_e_n_t ________________ ~_,_Ye,_s_l~~
_!~ Di_~.t~:e _d_ecede_nt, _at __ t~~J.i,!!!_~ __ of de_ath, _ _poss~~-gE!neral power of appointment created after October 21, 1942? __ ,_L_ · .
. }.b___Qn_~!_-~~f_o_r_~ _such date? . ______ . _ _:_....:.__;_~-'--'---'-....:.__;_--=.__;:.___:_....:.__;___:.._:.__..:_..:....__:_--.: _ _:_....:.__:_--=.___:_ __ ._x_
.2a Did the decedent, at·any time, by will or otherwise, exercise or release (to any extent) a general power of appointment
created~fter October 21, 1942? • · • . __ _y_ ··
2b On or before such date? · • ---:-~.
3 Were there in existence at the time of the decedent's death any t_rusts not created by .him under which he possessed any
· power, beneficial interest, or trusteeship? • ·x ·'
Item number Description Alternate val· uation date. . Alternate val~e Valu1 at dale ol d~th :·
.1
: .~
.. .!
: .~ .!. • • ... · .. : .....
. NONE·. . .· .. ·
$
,··.,,
... · ..
·:·.·
'".··· -.. . ,: '
--~----~------~------~------------------~----~---------1-~-------l---~~~-----
TOTAL (Also enter under the Recapitulation, page 3.) . . $ $ . 0.00 ....
SCHEDULE 1-Annuities
la Was the decedent, immediately before his death, receiving an annuity as described in paragraph 1 of the instructions for
this schedule? .· --------~----~-----~~-----~~--~~~--~~--~~~~~----~~~~~~~ lb If "Yes," was that annuity paid pursuant to an approved plan as described in paragraph 4 of the instructions for this
schedule? . ·.
lc If the answer to "1b" ·is "Yes," state the ratio of the decedent's contribution to the total purchase price of the annuity.
2a If the decedent was employed at the time of his death, did an annuity or other payment as described i~ paragraph 3(d)
of the instructi-ons for this schedule become payable to any beneficiary by reason of the beneficiary's having survived
the decedent? ·• . • · •.
2b If ·~Yes," state the. ratio of the decedent's contribution to the total purchase price of the annuity.
Item number Description Alternate-val•. ·
ualion dale ' Alternate value Value at data of death ·
1 $. $ ..
. . -· ~-
N 0 N E
TOTAL enter under the Reca
(If more space is needed, Insert additional sheets of same size) Page 21
. ' Form 70G (Rev. 7-71)
Mr~. Ralph H. Burt.a/k/a Elsie ·'Estate. of:Elsie Humbert Burt a/k/a Elsie Ma Burt a k a Mrs. R.H. Burt a
SCHEDULE J-Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims
Note.-Do not list on this schedule expenses of administering property not subject to claims. In connection with such expenses,· see
Schedule L. ·
. If executors' commissions, attorneys' fees, etc., are claimed and allowed as a ded~ction for estate tax purposes, they are. not·
allowable as a deduction in computing the taxable income of the estate for Federal income tax purposes. ·
Item number
· A. Funeral expenses:
Description
1 Stewart F: Barnhill Funeral Expenses·
Funeral ·Services Z Bryan J. Cannon
Total • • ; • • •
..
B. Administration expenses: '
$'
·1,342.00
20.00
X X X X X
1 Executors' commissions-amount E13tXta.a.tE!II/agreed upon/i)i;l{CZ (Strike out words not. ..
.. applicable) • • • • • • . .• · X X X X X
· Attorneys' fees-amount &lilil~~agreed upon/.p:ia. :(Strike out words not applicable) •
3 Miscellaneous expenses: .. :·:: ::.
.. S. Whi~e ~·son .. ·· · Grave marker l~tterin~
.. Carrie Kinnan Witness to Will
· ...
Gloria O'Connor Witness to Will
Pittsbur~h Nat'l.· Bank Safety Deposit Rental
Peter D'Alessandro ·Preparing Income Tax·
Expenses re 809 North Main Street, Wash.,·Pa~
Geo. E. Salsberry Plumbing
Malcolm L. Morgan, Treas. -County Taxes
.. .
··'·
Harry R. Cook, Treas. -City Tax ··
Donald P. West Washing walls, windows ·
West Penn Power Co. .Electric Service .. Columbia Gas Co. Gas Service
Citizens Water Co. Water Service
East Washington Authority -Sel'ier Service
Washington County Reporter -Advertising Letters
Observer Reporter · · ·-' -Advertising Letters.
Bell Telephone Company -Toll Calls
Register of Wills -Letters Testamentary
'' · 11 -. Short· Certificates · ,
/11 11 -Cert. Copy of Will
" 11 -Est. cost of filing ..
Inventory, Account, ..
Campbell, Thomas & Burke
Donald E. York
Bell Telephone Company
Pittsburgh National Bank
Harold H. Burt
Receipts & recording
Schedule B
-Photostating
-Appraisal
-Add'l. Toll Calls
-Interest on Loan
-Photostating.
.. · Total miscellaneous expenses .... ..: ·'.
TOTAL (Also enter under the Recapitulation, page 3.) • •
(If more space is needed, insert additional sheets of same size)
X X X X X
19.36 .. s. 00 '·
.• .. 5.00
10.00 .. 15.00 ..
21.14
.•. 111.62
198.23
• .. 110.00
. . 32 . .79
. 90.00.
23.88
'13.04
·14.00
.14.00
.. 48 •. 00.
.. ·.35.50
·I
2.00 ·s.5o
60.00
15.00
200.00
9.99
160..00
1.00
X X X X X
Amount
.. ··:·· ...
.. ;. __ :: ... r·
5,000 .• 00 ··~ ..................................................
. ..•.• :5.,.0D.Q ... ..O..O . , ...
..
.,
.... ····:·'···:: .. . . . . . :· .. ·: .. ~. ·--~_;·-~:<~;,;~.~.--~~ ... -.. ~.;.{ ..
. . '.· : ... ··. -.' : .. :· ~-... >.-.;.~;~_!.. -· -. . . -~~::_;~·-:. · .. ·.: . ·,.:' ~ : : ...:.·: ~. ·-''" ~ . . . ' .... ; ... : : -~ ~ · ... ~. :. ... :: :: ...
.. .~ . . ... ,. ': ':~· :{. :~. ;;:.:: .
..
,~ ..
:· ··.·· •.'·
'
.. . ..
.:·-··
$ 1,233.05
$12.585.05
Page 23 .
· Form 706 (Rev. 7-71)
• Estate of: E 1 5 i e . Mrs. Ralph H. Burt a/k/a Elsie M. Burt
Humbert Burt a/k/a Elsie May Burt a/k/a Mrs R H ·Burt a/k/aL
SCHEDULE. K-Debts of Decedent and Mortgages and Li:ens
11om Debts· of Decedent-Creditor and nature of claim, and allowable death taxes number ... --1 Harry Cook, City. Treasurer Property Tax for 809 North .. Main Street,Wash. Pa. ,. . . 2 Daniel Bu·ri ... Grandson
3 Bell .Telephone Company. Phone service for 809 North ..
; Main Street, Wash~ ' Pa.
4 Internal Revenue Service 1970 Income Tax .. ..
s D. l-1. Dunber, M.D. .Doctor Bill .. . . ... ..
6 John c. McGinnis, M.D. Doctor Bill "
7 Washington Hospital Medical .Service . . ..
8 L. J. Quetsch, M~D. ·Doctor Bill ..
' .. 9 Mellon National Bank Interest on ·Note .. . 10 Mellon National Bank Payment on Loan, ... ..
.. . . ·.
TOTAL (Also enter under the Recapitulation, page 3.) . . ··. . •. . . ·. . . . ..
: .. .. Item . . · Mortzages and llen:r-Description ' number ..
~-·' .. ;·
.... : .·
: N 0 N E .. : ; ., ~ .. ----.. . • . .. ... . .. .. · . .. .. . ..
" ..
i:inder
..
TOTAL (Also enter the Recapitulation, page 3.) .. . ' . . .
•·
.
$
. .
;
'
Amount
194.04
25.00
;
20.93
184.21
168.00
6.00
5. 25·
14. 6'o·
73·. 21'
.·. ~ ·. ·;-.. :·. ·. ·~
•4 ••
_3 ,965_. 81..
.. ; f:~ii\~
~. ,,
$4,657.05
; Amount .· ... ~: ..
$. . . .. . · .
: .... :· .. )
' .. -· .. ·.
:
-. . .· .
• . ·;
.: . ',~-. '· . : . -.. ·:--.. :
~ ... '·
. ..
: ··~--. ~ ....
$ o. oo· .
SCHEDULE L-· Net Losses During Administration and Expenses .Incurred in Administering Property ·. ·
· .. · · · Not Subject to Claims · · .·
Item number
1
Item number
1
Net losses durini administration
· ..
N-0 N E
TOTAL (Also enter under the Recapitulation, page· 3.) • • • . • • • • •
Expenses incurred ·in administering property not subject to claims (Indicate whether estimated, agreed u'pon, or paid.)
N 0 N E
TOTAL (Also enter under the Recapitulation, page 3.)
(It more space is needed. insert additional sheets ,of same size)
Amount
$ -. ·· ..
,j ••
$ 0.00
Amount
$
$ 0.00 I.
Page 25
' '.
l ~
·Form 70.6 (Rov. 7-71)
Estate
Mrs. Ralph H. Burt a/k/a Elsie M. Burt
otElsic Humbert Burt QLk/a Elsie May Burt a/k/a Mrs. R.H. Burt a/k/a/
SCHEDULE M-Bequests, etc., to Surviving Spouse (Marital Deduction).
-----·~-------·-------·-·-----------;---
If the decedent died testate, .the person or persons filing the return must answer the following questions. Only question lc I
need be answered if the decedent died intestate. If the answer to any question is "Yes," full details must be submitted under Yes . No ..
this schedule. ·
I ·. la Has any action been instituted to contest the will or any provision thereof affecting any property interest listed on this I .. X ...
schedule or for construction of the will or any such provision? • • • • • • • • • • • . • • • • • •· • ___ _
I
.lb According to the information and belief of the persqn or persons filing the return, is any such actfon designed or
contemplated? .. X
lc According to the information and belief of such person or persons, has any person other than the surviving spouse asserted
(or is any such assertion contemplated) a right to any property interest listed on this schedule, other than a:> indicated X· .. ·
under ·question la or lb? • · --------~--------------------------------------------------------------------------~~------
2a Had the surviving spouse the right to declare an election between (i) the provisions made in his or her favor by the will and
_ _..!:(i:.!.i )~do=-w=er:..!'....:c:.:u:.:rt..:;e:.:s:.::Y..:..• _:o:..:.r....:a=-.=s..:;ta:.:t:=u..:;to:.:ry~i..:;n:..:.te:.:r..::e=.st.:..:?__:_.-,-~-=---=--=---=--,-~-=---=--=---.:.-~.::..._-=--=---.:._,_~-=---=--=---.:.-~-=---=--=-+_:...:.· . X . ·.. ~·
2b If the. answer to question.·2a is "Yes," has the surviving. spouse renounce.d the will and elected to take dower, curtesy, or a
statutory ·interest? • . · · • 2_c..:..._E::.:I..:..e..:..ct....:e..::d..:..t:.:o~ta:..:k:.:e:.....::u....:n.::.d=-er~th....:e::...,-w:..:..il:..:..l?:.._:._.:...• _·-=--=---=---=-.:..._-=-..:.:....--=---=-=-.:..._-=--=---=---=-.:..._-=--·--·c......:.·~·--·-=-.:..._-=-_:_-=---=-=--=---=---=-~·--. -.-. ·.=:-·~:.···I
2d Does the surviving spouse contemplate renouncing the will and electing to take dower,. curtesy, or a statutory interest? • ----.-.· ' . :_:;I
Item number
'1 ·' .. _:-',
, ..
Total: .•
. ': ..
. :· :·.
·.-
. ·· ..
·_·,
. D~rlpli~~ of property lnleresb passine to wrvivi.ne spouSe
. __ .·.•
· ...
.N 0 N·E·
. ! ' ... ~. . : : .:· . .• I • . '·.
.·..:
.:··.
-. . .
... .
Less: (a) Federal estate tax payable out of above-listed property interests
(b) Other death taxes payable out of .above·listed property interests
. · Total of items (a) and (b) •
. .·.
. : ,· .. r·
.·.·:
. . .: :I
Net value of above·listed property interests (Also enter under the Recapitulation, page 3.)
(If more space is needed, insert additional sheets of same size)
;·: .. : ..
. '
$ ·-------------------
Value
$
·._ .. ··_:-_
·-.: .· ...
...
. --· .
,.• -.. ·
. .... -·
.-· .
.._:.-
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.....
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. ~ . . . . .· .
$ 0.·00 . --------------------
0.00
$ 0. 00
Page 27
. '.
.fo,.m 706 CRov. 7-71)
Mrs. Ralph H. Burt a/k/a Elsie M. Burt
Estate of:Elsie Humpert Burt afk/a Elsie May Bnrt a/k/a Mrs. R I-I, Bnrt a/k/a/
SCHEDULE N-Charitable, Public, and Similar Gifts and Bequests
If the transfer was made by will-Yes No
(a) Has any action been instituted to have interpreted or to contest the will or any provision thereof affecting the charitable
deductions claimed in this schedule? • . • • • • • • • · • • • • •
If "Yes," full details must be submitted under this schedule, -----------------------------------------------------------------------------------------------(b) According to the information and belief ofthe person or persons filing the return, is any such action designed or
Item number
1
contemplated?· • • • • • • • • • • . • • • •
. If "Yes," full details_ must be submitted under this schedule.
Name and address of beneficiary ·Character of inatitution Amount · · -:· .-· ,·.
I
N 0 N E. --
....
. · .. ...
·:·' · ... ··
·.·,
' ~-. . . ~ :.
. ··
· ...... .
..... -
Total .
Less: (a) federal estate tax payable out of above-listed property. interests
(b) Other death taxes payable out of above·Jisted property interests
Total of items (a) and (b)
·.: .. ·.
•• ::, ~:. '! -~ •• ' •
. ..... ·.I
'.·
... :.:·-·
. ·,.
:-.
.. ·
· .. · .... ·
. ,.$ ___ , __ ,,_, .. ,_ ..
Net value of above-listed property interests (Also enter under the Recapitulation, p·age 3.) .·
$
.... ; ..... ·>·.{ ....
··· .. . : .... -~ .. :: ...
. :.·.:·.
.. , . ~
.·.·,·; ·, :\~;,~~!~
-. -~·_::~;:~~~:· .. ·.·
. ·:: ...... : ... ,-; __ ::;:•.:·j. :··
;• . "; . ~" -:.:·-'· .. . -. -·.: . . . . . . . -... :·;~·: :· .....
. • ·. '::: ·: ... = _-.. ~-_· • . . .. '. ; .
•. ~:: .:· ... ·: . · .. _ .... , .
·· ...... :·:· : ..
,,·· :· ~·
··_,_·: .. :· .
.: ... :'·.:.
$ .... 0 .•. 0·0-......
$ 0. 00
(If more &pace is needed, Insert additional sheets of same size) Page 29
.... ' '~Fo'rm 706 (Rev. 7-71)
Mrs. Ralph H. Burt a/k/a Elsie M .. BuJ;t.
• Estatt: of: Elsie Humbert Burt· a/k/a Elsie May B~rt a/k/a Mrs. R. H.· Burt· a/k/al .
SCHEDULE 0-Credit for Tax on Prior Transfers
--------.-------------. Name of transferor Date of transferor's death
_ ... -.. -.... -~ ______ .. _______ · ----~----.-......... ____ ·_._· ___ N_Q_N _ ___,._._ ________ ~----~--
Transfer_or's residence at time of death
Computation of the Credit
PART !-Transferor's Tax on Prior Transfers
1 Net value of transfers • • . • . •
2 Value of transferor's estate (adjusted in accordance with instructions for item 2) • •
3 Tax on transferor's estate (a-djusted in accordance with instructions for item 3) •
. . . . . . .
. . . . $
. $
•. .. . . . . $
4 Transferor's tax on ·prior transfers (proportion of item 3 which item 1 bears to item 2) . . . . . .... $ 1-:.------. ..
.. : :::·· ..
PART 11-Transferee's Tax on Prior Transfers
:•·' $ 5 Transferee's tax com'puted without regard to credit allowed under this schedule •
6 Transferee's reduced gross· estate • • • • • . • • . •. ·.~
7 Transferee:s deductions (adjusted. in accordance with instructions for item 7)
. . . --'$~----.·: ..
.. . .
8 Transferee's reduced taxable estate (item 6 minus item 7) . ·. " . .
:
9 Tax on reduced taxable estate . . . ,.
10 Transferee's tax on prior transfers (item 5 minus· item 9)
PART Ill-credit Allowable
. .
; .. . . . . . . ' . . . . . . ....
:.,.
11 Maximum amount before application of percentage requirement (item 4 or item 10, whichever is smaller)
12 Percent allowable is ........................ .
13 Credit allowable (item 12 x item 11)
. SCHEDULE P-Credit for Foreign Death Taxes
List all foreign countries to which death taxes have been paid and for which credit is claimed on this return.
-~-------~------------·
$
$
~~
$ 0. DO
N. 0 N E
. . : ............. ~--------~------------.. -~-:.. .. ------------~:. ----........... -----......................... ------~ _· __ --------.. ----------------.... ~-----~ ---~-------------------_._ -------------~-i-... -~----·----------·--
.If credit is claimed for death taxes paid to more than one foreign country, co~pute the· credit for taxes paid to one country on
this sheet and attach a separate copy of Schedule P for each of the other countries. · . . . . . . . -· ...
The credit computed on this sheet i~ for·-·-----~---~-~------~--------------'------------··------~--··--------------------------·--: __________________ ·-------~------·· : . .. .. . . . . · . · · (Name of death tax or taxe>) · , . ·
· _ -~----------_____ :_~ ~--____ --·----------~---~-----~----------------------_: ------~ imposed in __ · _________ . _______ -~----___ -----~-_________ ~-_____ -~ : ______ -~----------~--.•••. c.· •• · · (Name of country) ·
Credit is computed under the . _____________ ----------_________________________________ . ____ .. _______ . ___ . _ -~ _. _. ____ ------______ ·--·~-___ --~-~---___ ----______ : •• -----_ ·~~--
. .. . . ~-. · . · (Insert "treaty" or "statute") . . . . . · ...
· Computation of the Credit
(All amounts and values shown hereunder must be 'entered in United States money)
1 Amount of estate, inheritance: legacy and succession taxes imposed in the above country attributable to property
situated in that country, and subjected to such taxes, and included in the gross estate (as defined by statute) • . . --~-----·----·--·--·---·
2 Value of the gross estate (adjusted, if necessary, in accordance with instructions for .item 2) . ·-~--------------------· ~
3 Value of property situated in that country, and subjected to death taxes imposed in that countrY, and included in
the gross estate (adjusted, if necessary~ in accordance with instructions. for item 3) •
4 Federal estate tax before allowance of credit for foreign death taxes .
--~--------------------·
-~--------·-----------·
5 Amount of Federal estate tax attributable to property specified at item 3 (proportion of item 4 that item 3 bears to
item 2) . --~-----·---------------
. 6 Credit for death taxes imposed in the above country (item 1 or item 5, whichever is the smaller) $ Q • Q Q
Page 31 ·:.
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RCC-49 (8-71) . . . \ I
COMMONWEALTH OF PENNSYiLVANIA
c DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
HARRISBURG, 17127 .
D " "\"" ,., ate of Death . J •. i.v !
PENNSYLVANIA ESTATE TAX
DETERMINATION i ,; "'('
County u.H·a ~ H '.-~ rv "' · -r: C. 3t. f '«11 .;"~
Bureau File No. (,J · 1 j 1 2~ l
~ Date ..,.;.~!). ~· 19 7'1·
j
1. Taxable estate per U. S. Estate Tax Return, Form #706 (; 1 ·":::. .i l ~ 'I 1 i $ I :t ; 'f (._ ·I --~·~~'-~~~·~~·~t~,f~~~~---,;·-:.. ... :: . .-"'.-::::..-:..:>-.-:.-':"~i't"''::';::::~loo·~-..:-'."~--,'il!!'l:;;-_;o...~~
2. Taxable estate per final change in Federal Return dated $ ______ _
3. Amount of credit for State death taxes.
As shown on return form or final change notice ($
._ .... ~II:\.
As verified by computation
4. Penna. Inheritance Tax due and/ or paid $
5. Normal Inheritance taxes paid to other States
6. Total Inheritance tax credits (4 + 5)
·7. Total liability for Penna. Estate Tax {3-6)
8. Less: Previous payments on a/ c of Penna. Estate Tax
Date of payment Amount of Tax paid Amount of Interest paid
$. _____ ~ $ ______ _
9. Balance of Penna. Estate Tax due (7 -8)
10. Interest due from _________ to _________ @ 6% per annum
11. Ba.lance of Penna. Estate Tax and interest due as of -------------------
Prepared by
(TITLE)
r. ~· •.
(TITLE) (DATE)
~ ' ~ ~ ,;:e.~bj'~><( f!!) ~(,d("P"' 'If,. '·•<:. • ''j'"'
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f"t-d~t-e.4 c,'t,.(,;,Jt ,. 'j .f.t::tr'0~,
RCC-49 (8·71) . ~ . • -· -.,..l\:'
COMMONWEALTH OF PENNSYLVANIA . ·~
DEPARTMENT O.F .REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
HARRISBURG, .17127 '\ · "
j~ :~4' . · .. ~
P·ENNSYLVANIA ESTATE TAX J
· ~'l. DETE~~INATION !( ~>JJ., . '
Jr ~~· 7/ ..
1 •'\ L. 1 e1 ..... o F f~d . <! (.os • 1... 'T'R.,
Date 0 '.:'r" g ....
r
Estate of: -=fu=-:....:i(l..=' ---'-+!-·t-f.,.,<,e....,i""'"''"'=b"'". ~e'*'''_.";~-·~·e~~p.;.".)~i..'...J-,_··--
Date of Death --~;t"--'_wl~'....:.·..!.7.!...1 ___ _____,~-
County
I ··~ . . "' Bureau F i I e No. ----1';;;;~7 . .,.._._,_. 1-++f-"·----'-'.l""-<::::c.;....· .._I __ _
l. Taxable estate per U. S. Estate Tax Return, Form #706
<-=·· ···~· ;::: .... ,..___,..., ..... ' ... ...., .. tt
·2. Taxable estate per final change in Federal Return dated P1t~ 's /Tit D'&l toL)/71.. -3. Amount of credit for State death taxes.
As shown on return form or final change notic~ ($
As verified by computation
4. Perina. Inheritance Tax due and/or paid
5. Normal Inheritance taxes paid to other States
6.'·Totollnheritonce tax credits (4 + 5)
·'
7. Total liability for Penna. Estate Tax (3 ""'"6)
$
8. Less: Previous poy.ments on a/ c of Penna. ~state T ox
Dote of payment Amount of Tax paid Amount of Interest paid
$. _____ ~ $ .
9. Balance ol Penna. Estate Tax due (7 -8)
10. Interest due from ____ --'-. to _____ @ 6% per annum
'"-11. Balance of Penna. Estate Tax and interest due as of
i· \ \ Prepared by
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"" Form .. RC C ·10 "'·
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OFFICE OF THE
REGISTER OF' WILLS
OF __ W~A:.:S:..:.H:.:I::..:N:..:..G=-T=O..:.;N:...__ COUNTY
STATEMENT OF DEBTS
AND DEDUCTIONS
AND. AGENT OF THE COMMONWiiALTH Pag.e -1-
DEDUCT!ONS ALLOWED IN J
THE SUM OF . . • . • . • . • • . . $ ... .i7__/l3fJ..._82 ....... .
DATE APPROVED • • • . . • • • . .. '..Y? .. 7../..'J..}L ...... .
EST AT~ _oF ELSIE HUMBERT . BURT LATE oF __,---~w~Ao.So.UJH~r~N..,.G.:J..T.Lou.uN.__ _____ ~-----
· DATE OF FILING APPRAISEMENT ----------DAT!i ·oF DEATH ...:;F;_e=.b=r...=U:..:a::.:r:..V.L.-..:2:...:5o.....,<--1=9...:.7..=1;_. ----
DATI!: NO. OF NAMIL OF PAYEZ REMARKS. _AMOUNT VOUCH~Jt
Admin~ stra ive
3 -18 1971 Reg1ster of W111s,
of Will . Washington County _Probate s 17 50
'
3 -12 1971 carrie Kinnan Witness Fee 5 00 I
3 .:...12 1971 Gloria O'Connor Witness Fee 5 00
3 -15 1971 Washin_g_ton County Reporter Advertisinq Letters 14 00
3 -18 1971 Washington· Observer Advertising Letters 14 00
serv1ces re prepar1ng 1970
4 -6 1971 Peter D'Alessendro -Income Tax Return 15 00
4 -19 1971 Reg1ster or: W1lls,
Washinaton County 4 Short Certificates 4 00
-20 1971 Mellon National £ank & ·5 Trust Comoanv Interest on Note 73 21
11-8 1971 Pittsburqh.National Bank Safety Deposit Box Rental 10 00
Register of Wills, Filinq Inventory & addition 11-24 1971 Wr~.:::hin0ton Countv al en.::'+-nf T.Pt-h::q·.::: 28 00
12-21 .. Register of Wills, Certified Copy of Will 8 50 1971 Wa.:::hinatnn r.nnn.t\1'_
4 -10 1972 Pittsburgh National B~mk· Interest on Loan 32 01
4 -14 1972 Cam"Rbell. Thomas & Burke. Attornev's Fees 5,000 00
4 -14 1972 ..... Florence B. Kimber land Accountant's Compensation 2,500 00
·4 -14 1972 Harold H. Burt ACCOUNTANT'S Compensation 2,500 00
4 -14 1972 Internal-Revenue Service 1971 Income Tax 833 28
4 -14 1972 Pennsylvan1a Department
2/25/71-3/31/72 8.5 23 of Revenue Income Tax
4 -14 1972 Bell Telephone Company Toll Calls 65 75
7 -27 1972 Register of Wills, Washington County Filinq Account 24 00.
·11-29 1972 Pittsburgh National Bank Safety Deposit Box Rental 10 00
4 -9 1973 Internal Revenue Service 1972 Income Tax ,.......... 616 39
4 -9 1973 1J?ennsy.Lvan1a Department
of Revenue · · . 1972 Income Tax ..........-122 67
8 -13 1973 Bell Telephone Company Toll Calls 42 931
Prefe red )ebts I -
3 -30 1971 Stewart F. Barnhill. Funeral Expenses 1,342 00
COMMONWEALTH OF PENNSYLVANIA '}66: COUNTY OF
I, HERESY CERTIFY, THAT. TO THE BEST OF
. MY KNOWLEDGE AND BELIEF, THE FOREGOING IS A JUST AND TRUE !3TATEMENT OF DEBTS, FUNERAL EXPENSES AND EXPEN3e:!l 'OP'
ADMINISTRATION SUBMITTED TO THE ESTATE OF .OECEAI'tEO, AS DEDUCTIONS FOR
INHERITANCE TAX PURPOSES.
-(L. 5.)
SWORN AND SUBSCRIBED BEFORE ME THIS CAY Of'.
19 __
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I I
[,
3
4
5
Form RC C!S.O , t__,, DEDUCTIONS ALLOWED IN
OFFICE OF T~£
. ~ REGIBT~R ·~F' WILLS
OF WASHINGTON
STATEMENT OF DEBTS
AND DEDUCTIONS
THE SUM OF •.••••....•• $ ... : .................. : ............. _._: ...... ..
· OAT£ APPROVED COUNTY
. AND AGENT OP' THE COMMONWiiALTH PAGE -2-
Aegldor of Wills, Agent
. ESTATt:: oF ELSIE HUMBERT BURT LATE Of WASHINGTON
February 25, 1971 DATE OF FILING APPAAISEM ENT ----------OAT& 01" Di!:A TH __::....=.=..::;:.....::;=.::..=-.-=..::..!.._..:;:..::.....:-=.. ___ _
DATI! NO. OF
VOUCHii" REMAR·KSI . NAME OF PAYEE AMOUNT
-30 1971 Bryan J. ·Cannon Funeral Service s 20 00
-19 1971 D. M. Dunber, M. D. Medical Services 168 00
-20 1971 S. White & Sons -Gravemarker letterina 19 36
11-6 1971 John c. McGinnis, M. D. Medical Services 6 00
11-8 1971 Washington Hospital
L. J. Quetsch, M. D.
Harry Cook, City Treasurer
Bell Telephone Company
Daniel Burt
Internal Revenue Service
Mellon Nat1.onal Bank &
Trust Companv.
Malcolm L. Moraan, Tre·a3.
Harry R. Cook, City Treas.
·~ ~. H. Clutter~Post Gazette
County Treasurer
Malcolm L. Morgan, ~~~~~~
~ounty Malcolm L. Morqan, Treas.
TO BE EXPENDEDXIN CONNECTION
· Reqister of Wills
Reqister of Wills
Register of Wills
COMMONWEALTH OF PENNSYLVANIA }
couNTY OF ~A:.==:Lc:L~E:!.::G=.:!H:.::E!:N:!..:!:Y'-------SG:
.Telephone_Charges
Medical Services
Property Tax -·809 North
Main Street. Wash n::~
TeTephone Serv1.ce, 809 Norttl
Main Street, Wash., P~
Grandson
1970 Income Tax
Loan
Countv Taxes
City Tax
Service to Decedent
[971 Road & School Taxes, ~. Franklin Twp. Propertv
Delinquent Pers.onal Prop. Taxes
Personal Property Taxes
WITH TRANSFER OF STOCKS:
Certified Conv of Wi ,.,
Short Certificates
Filing Receipts
5 25
14 60
194 04
20 93 1
25 ·00
.
184 21
3,965 81
111 62
198 23
8 00
21 10
293 041
32 72
8 50
9 00
4 00
1, --------t::lAw~.l..te;;..oX~aa,.ULJ.!,!d,s;e:..~,r._!C....._, ~S!.!.h!.Sec..:rL...r,~,..ga..~or...!.dL-_______ HEREBY CERTIFY. THAT. TO THE BE&T OF
MY KNOWLI!OGE AND BELIEF, THI! FOREGOING IS A JUST AND TRUE STATEMENT OF DEBTS, FUNERAl. EXPENSES AND EXPENS~ 01"
ADMINISTRATION SUBMITTED TO THE ESTATE OF ElSie HUffiber'f\ Burt nfCEASED, AS DECUCTION5 FOR INI-IERITA~~E, 1T~x,ruRP~sEs. · . . · · I .J /. g_· / ;{{!! ~/ / ·. ·
,\).i I: ._\_,. ; ~~~'-k,J'~'_.Vlff.C---<-</_«~~l/~/. A /./A#( . (1.. s.l sw.o~,AN~)s.1!YJSCRI~E~ BEFORE ME THis _ ;;: , . DAY OP' / ~ ·
).r /'rYfti.•.tc.f~.~-19 Z c~y /
----7 y /".,.j ..... -177..-/ .l / //.~·..--A /r _,-" .r / .. < _, ...-.-. / /·7 ..,.. -r.~,r ---:vzc ..... -1! ...-..
' )' ._.. ) ' I = -= //7/ . .
·. ;,'/I /WILLIAM M. HOFFMAN. NO.fAHY PUBLJ(;.
) I
/ ); ·: .
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, . '. .. P.ITTSBURCH, ALLEGHENY CUUNTY
MY COMMISSION EXPIRES MAR. 15, 1976
Member, PennsylvaniaAssociationot Notaries
"!-~ ~ . . . . .I . .
.. .. '.1
~·· .... ,-,~-
.ADJUST1·E~TS -. FILE NO.,_ 63-:J I -~ J I
,.· .. :.·DEBTS & DEDUCTIONS FORI·! -Ar·10UNT CLAII·'fED
·LESS. IT~-;s DISALLO";·rED:
.', i9z;~-k~L~-~~~~~~}t_~ .. $ .
.... $ ---------------------------------------------'.
$ ____ _
/ .Y',
/ <.'
' . .
$ 7 ~u1;:;·;, .•
·:· $t.;z._9J</,f:J. ·:BALANCE ' -..
. JillDITIOl..JJ\.L DEDUCTIONS -ACCOUNT & AUDIT
. : ·. i .)-/ ~ 7/. z ..3
. Date Approved
. '
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:· ..... ···4<···: . ·-· •.. ·:'" ·: ...
$ ___ 3~, a~a~
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RUSSELL HARINO, REGISTER OF \·TILLS
By:~ :A~-
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IN THE MATTER OF THE AUDIT OF ACCOUNT
· · · 6 23 3 d Qtr. · In re Estate.o_f.,~ .. Bllr.t,Els.ie.J:I:um'Q~r.t .......... .'., .. · ........ :.: ..... No .... .J:::7.k:.:.J, .. :~.: ..... : .... ~ ..... .Jam, 19 ... .:..7.'?:. ... , AA
Florence_: BUrt· Kumber l~md & Harold H. Burt Exrs Alexander C. Sharrand 1100 Peoples
· · · · · · · · · · · .. · · · · · · · · · .· ·o·'·"; • · · '-· · ·.· · ·· · · ·.· · · · · · · · · · ...... · · ...... · · · · .. · · .. · · · '· · · .. · .. · ~ · · · · · · · .. · · .. · · .. · · .. · · · · · · .. "·· · · ... -, ........ · .. · .. · · .. · · · · · · · .. · .... ··:BaTik-· Bl-dg. ·
-. . Pi ttsbtirgh,Pa.
Date of death .. ~~-~-~~--~~,-~?.~~ ...... Date of filing ~~~~~i; Appraisement ..... ~~~~~~:r:--~4.-!.~?..?~ .. ~-~---.............. .
· ~~ssrii~ont ·
TO THE AUDITING JUDGE:
Enter my appearance for. P~rs_onal Proper~y Tax Due Washington County, viz:
' ITEM Valuation
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tl2:Z2 SyPplementa* · · -. . .. .. ·'·"
Oirii tted(\'$'3000.00 .American Sugar deb. .5.3% 1993 @ 74.00 2220.00
-....
Om; +.+~n· ~R;nn .m TT . .c::· ' . .C::t.PP1 nPh. ), t;/8 ct 1 qql) :@ 67 .. oo 5829.00 . .
. ; 1 071 _q,T'\T'\ 1 ~,...,~~+ .. 1 ... ... .. .. '• . . . ~ ...
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Omj tted_ $.106.Q~IQO American Sugar 2~3~ 1993 @ 71~00 2130.00
• I . Omj tted $8100.00 TT .c:: . -~·tp.,; 1 ~Ph J, c:. iP. of. 1 oof.: liil f.P. f.?C:. t:;G?n. ~A
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---~9+0~-. . ' . .. '.
Omitted $3000 .. 00 American S'ugar deb 5.3 % 1993 @ 63.00 1890 •. 00
. . . . ..
Omi t.t.Prl d. a. .. f"\f"\ H q• <::!'+~~ 1 "'~"' I !:' /P. at 1 oot:. -In\ t:.l. t:.0r! 5622 .. 38 ··~~ . --~---•'-' ·"' ~//'-' ~ ----
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1969 Supf2lemental_ .. _
Omitted $3000.00 American Su~?ar deb. c;. ~~ i991 :@ 76.00 2280.00
Omitted $8700.00 u.s. Steel deb 4 .2/8 % 1996 @ 71.7~. 6416.i5 -...
~ . '
1968-Supplemental
Omj tted $3000•00 Amerj can Sllgar dPh ~-.3% ]~~3 liil A() 7C:. ? J ,?;?-_ ~()
omitted ~8700.00 U.S. Steel deb -~ 5L8 ~-1226 .@ 71!1:!.25 6702.8.8
' . -· ...
1967 SU.:Q:Qlemental. · ·. . . . .
Omitted ·$300.00 American~~ar deb. t:;. 3% 1991 @ 89 .. 2t; 2677.50 -~ tted $8700.,-00 U.s. steel deb .. u S/8 -% 1996 @ 89 .. 17t; 7775.63 ..
I
• -1 -Inventory Assessment 12% Assessment Tax at 10o/o Collection 6%1 Interest Year Appraisement Returned Valuation Penalty· 4 Mills Penalty Total Claim
19 72 -8050-. yes ---9015 --. ' 965 -· ·· 36.o6· c -. 1•61
_.. ____
19-;67
1.9 71 8100 9070 Q7() . ~h.')P. l 3.63 2.18 112.0~ -yes
19 ZQ 7510 8410 ~00 33 .. 6u ~ ~h 4.04 41.04 ;}!:fll:i
19' 69 8695 y_es ~n!±o lOht;
. !•
~8.96 1.0() 7.02 49 .. 88
19 68 01 ~() 10225 109-~ h0.90 4.09 9.80 54 • .19 .--yes
~~-1 ()), C:.r:' '\~es 11710 1255 46.84 4.68 14.05 65 .. .57
-TOTAL CLAIM 223.Qh
The foregoing is a statement of all items taxable as they appear in the Inventory Appraisement, Affi-·
davit or Assessment filed for the purpose of determining the Personal Property Tax on sard Estate .
......... 1.8 ... t.h.. .. day of.. .. ~ ... Augus.t ............. · 19 ... 72 .. .. A. V. CAPANO, Solicit~r
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. ~ . Burt, Elsie Humb~rt .. c. ..... . ................ : ........ ·:· ............... ·: ·;-.............. -~ . .-·: ...... . ·-,.... -•· .. ~ '
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AUD-IT .. .
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'rarripr fnr ~ppraranrr
/ FOR ,/
. ·-WASHINGTON COL.INTY -'·
PI;RSQNAL PROPERTY TAX
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. R_9-SSJ~L MAP,_IN_O
RE-GISTER 0 F W.l LLS
WASHINGTON CO .• PA. ~
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July 3, l973 ,.
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Mrs. Frances Leo · :.
·chief Inheritanee·Tax Appraiser _,
..
.Room 244, Washington ·Trust: Buildiriq· .·
s-. E. Cor. E. Beau.& Main .streets '
Washington, Pennsylv~ia ,. 15301 ·: .
• • ' • ~ ~-0 I --· . . . ..
.... ·,,. Re_:·~· _Estate of Elsie H.". Burt._"""'".
· File No. 63-71-231 · ·
. County· of. \'lashingt.on . · ·
Date of Death: · 2-25-71 ~ -. ~ . .
.,.,
.·
J'.)ear ~trs • Leo: .. .
; . We are in receipt of .. a Stipulation ·ana Ord~ of
Court of Judge Richard DiSalle· -dated JW'lEh 19, 1973, relative t.o the abOve captioned estate~. :, · . ·. · ·-· · ·. · · ··
.... & .... ~~....... • • • ....
The disPute. in~i ved the appr~sS! of the full
· am.:>unt of en a<Ivancement to the decedent 's dauqht~ and
son-in-law· under ~ct ion 222 of the Act,· as appraised under , ..
Schedule .11C" of the .appraisement filed on February 3·, 1972•· · ' .... -. . .
It is OrClered end. Decreed th.at the saia ··advancement
·is not. subject _to Inheritanc;e Tax,. thus,' we 'h.eteby authorize
you to stri~ the &ppl:'aiaed valuation of $10,900.00 from
Schedule "C11 and we will ·adjuet our records accordingly. This
effeCts a change in the total .amount shown for ·Schedule 11C"
to $9,640.42, with a corresponding-red_uct.iori crumqiilq the
total Gross .Asaets to $151; 465.59 and the .clear value to
. ' .
·"--~C.·~ ·_"" -~?, ___ an i~ntical· figure. :_ :_ · · ~--_' _· \ ·· · ·-· ·· _ _· · .. ~ • ·-. -....... ~--. " . -~ ~· ~-...r-~ f t: .. ._...., ... ~ • 1 ~ ..... ~ ~ .... ., ~-,:) , ~ ....... f• l ~ .. ?... ~~ "'(-'/:'-'"" .. ~-.. ...., ~ ~., ,r" .;....K ~,-....
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· ~._very truly yours, : .. . '
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. · ·aerbe.rt· A~· Bri'llkley, ASsiStant Chief
:rnheritan~t!\ Tax Division · .. ·
. ' -· "'.. ·FOR: :Peter 'J •. McHale,· DireCtor .. :£ ·
. . Bureau of' County Colle~~ons ~ ··
.. _.. H.AB:ksl 0 • •
.. ,.~· , ' , . ~ cc: ~s;ell ·Marino, RegiSter of' Will~: · ...
· _.,, · ;. ! __ . • • -· -Alexande.r·c~ Sherrard; Esquire · ·.:.
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~ .... -cpMMONWEA~T.H, OF ~~NNSYLVANI~
• . "DEPARTMENT-OF..cREVENUE ' ',·· ~. ·
RCC·4" (8·68)
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No.8-.. 11859,0FFICIAL RECEIPT • PENNSVLVA_NIA INHERITAN~E.A~? ESTATE TAX
dollars ~ECEIVED FIVE HUNDRED FIFTY and 00 100
. . Haro .. D. Burt .. Excr. ·
From: ATTY ~ .. ALEXANDER 0. SHERRARD
representing Pennsylvania lnheritance_or
Estate Tax due from the following 'estate:
I Address PEOPLES BANif BUILDING 2%Taxon $ __________ ~-------------~
• 6% Tax on $_~ __ ' ·_. ______ _
File No. Date of Death 2-25•7 15%Tax on, $. ________ _
November 24. 1971 YR:Y T $ xw r Dot~ of Payment---------'--!--...:...____:_=----~ , ·~ _ax on ---------
Estate Tax, Act of 1 EL.S1E unMBERT DUR. T M 7 1927 Name of Decedent fJV ay •
WASIIINGtON County·-----~-----------~-~
·Remarks: •
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NOTE: This Triplicate Receipt Ia be retai~ed la~-audit purposes.
TOTAL TAX CREDIT '\
Less five percentum of tax if
paid within three months after ' . \
date of death
Plus interest at the rate of
I
_· __ % from----------------
·to--~---------
TOTAL AMOUNT PAID
$
$
$
$ ·sso~oo
$ ·550.00
$ ________ _
$. ________ _
\ ~ • ·.;... ~ ~~ .. ~ t. .,1, \/ ~. · t .to...... <" . · _, . Received'by ):::~~~~::::::;~:....,.,.,:_:_~~,:=::;:::..:...::=:.:::,,_. ______ rl
NOTE: In_ accepti!'g'•the_.t~ansfer' inheritance tax an future estates, prior to the death of the
tenant or tenant far years,'.os;;evi~enced by th[s •. receipt, it is understood that the Commonwealth
not be· precluded or prevented from hereafter assessing additional inheritance lox at the death ·~~~·::::::~~~~=:::::::=::_;~~~:::::~~~-----lUI
life tenant or tenanT far.~ years wheneyer ·it. appears that such additional tax ri10y be legally due
far a'ny reason whatsoe.ver~ -·
.... '
RCC·4'(8-68)
• • , , • ·. ~ DEPARTMENT OF REVENUE ·. " . " .
NO.H'' '1:1.8.60 _OFFICJAL RECEIPT • P~NN_SVLV ~N~·A,.INHERI~ANCE AN~ EST~TE T~
' .
. SEVEN THOUSAND F: OUR . 'Ut'NDRED. an· d OO·/lO· 0 ·· ·.. -. : RECEiVED · "'-' -""'----... --------------... --... --dollars Harold D • BUrt • EXCF • · . '· representing Pennsylvania Inheritance o~-
' . . . .., Estate Tax due from the following estate: From:~~~~~~~~~~~~L-~~~~~~--~------~--------------------------~~~------------~-~
"PITTSBURGH PENNSYLVANIA
County ___ ·_, W',.....AS_· ....;;H..;;.;.I'-'-N-'-"G-"'T-"-O=N------'-----1
Remarks:
MJR
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NOTE: Thi;Triplleate Rece.ipt to be retai~ed lo~ oudit p'~'b\:. ""
·I 2 o/o Tax on $ ------"----------..,..--
6% Tax on $ On Account
15 o/o. Tax on $ _____________ -,----,--
.1
o/o Tax on $-------'----,:-----....:,_ __ _
Estate Tax, Act of
May 7, 1927
TOTAL TAX CREDIT
Less five percentum of tax if
paid within three months after
.. date of death'
Pl~s interest at. the rate of
__ % from --------''----------
to _________________ ~-----
TOTAL AMOUNT PAID
\
$ 7
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$
$
$
$ 7 !400.00'
$------------------1~
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; .-·, "'· •• · • tr~ ' • Received by ;:..::::::::::~b!.~~~~~~~~~~::j,!~:---------
NOTE: In accepting 'the, transfer finherltance,t~x an future estates, _prior to the death of the
tenant· or tenant far ye'ars, as ·;evidenced by this ,receipt, it is understood thot the Commonwealth
not be precluded or .prevented from nereafter assessing additional inheritance tax ot the death of
life tenant or. tenant' for w'eors whenever 'ii appears that such additional tax moy be legally due ond
collectible for reason wha'tsoev'er.~
' ' ' .. "...;___-~-...:~-·--·~---'--...----~---·-----'-···--·-· _ .. _~.:._:_~_;. __ . ----.. -~:-:...-...~-~-:::.l..:....-· _·_:._._. --~_:......o-.....:.-~~··'-*"'...1.._.¢_.· -· . -·
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· ' RECEIVED FIVE HUNDRED FIFTY and
Harold D. Burt -Excr.
From: ATTY •
PITTSBURGH
File No._._;:6:...::3;..-_7.:..;1=.-_.::;2.=3.=l:...-Dote of D
Name of Decedent ELSIE HU}ffiERT
00/100 .
County -....-1_fA...:..S_H....:..I_N_G_T_O_N __ ~-------l
Remarks:
SEAl
NOTE: To be delivered' to tcapoyer ·
j
-------------------=-=== .dollars
representing Pennsylvania Inheritance or
Estate Tax due from the following estate:
2%Tax on $ __________ <~.-----------1~
6% Tax· on $ __________ "'·..,.-._,..--------1111
15o/o Tax on $--..,.-------$ _ _. _______ ....;..._lil
X-q Tax o~-$_XU_;_..;:::;;;;;;;X;;;..._ _____ $ ________ _
Estate Tax, Act of
May 7, 1927
TOTAL TAX CREDIT
Less five percentum of tax if
paid within three months after
date of death
Plus interest at the rate of
__ %from----~----
to __ ~-----------
TOTAL AMOUNT PAID
$. __ ___.s~sLloo.J..,j·U.ol.loo'---
$. __ ~5¥,;50~-~o~o'----
$-~-----------
$. _______________ _
11 Received by f~. . . NOTE: In· accepllng the transfer Inheritance tax an future estates, prior Ia the death of the
I · tenant or tenant far years, as evidenced by this receipt, ·II is understood that the Commonwealth
.. not be precluded or prevented from hereafter assessing additional inheritance tax at the death of
I' · life tenant or tenant far years whenever II appears that such additional tax may be legally due a
collectible far a reason whatsoever. \ .. ~-ci:iiii~E:i:ii3B~B:=-r::::::::113E&:::;::s&c:::::~~~~~:a:::::::BS::=::!i~~c:::;a~~E::d \ .. -------.--·--·.-·-~--· ---. ---------· ·--------·-· ---·--· .. --·----· . ·----·--... -.. ··----------· ----. -------f
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RECEIVED SEVEN THOUSA..TW. FOUR HUNDRED and 00/100 -~--~----.:..~~~--.:_ ____ :.:, ___ :-dollar~
.Harold D. Burt -Excr. representing Pennsylvania Inheritance .or
Estate Tax due from the followi estate: From:~~~~~~~~~~~~LA~~~~~~L------r------------------------------~----~------:--~---------M
2% TaX. on···· $··...;_ __________ ......,..· ,...·· _. ___ .., ___ _._.....,. _____________ 1[;11
'•:-I
PITTSBU 6% Tax on $: On ACcou.nt
File· No. ll63-7f_.23l Dote of 15% Tax on $ __________ $ ______ ....,.. ___ _
. % Tax on · $ ______ _..... __ .;._.._ $_. _. --'-----~--
Remarks:
HJR ~
NOTE: To be delivef'ed to lm:payef'
SEAl
38-147-5
Estate Tax, Act of
. May 7, 1927..
TOTAl TAX CREDIT
less five perce~tum of t~x if . . ..
paid .,;..ithin three months after:
date ·of death
Plus interest· at the rote of
__ %from---------------
.to _____________________ · :.·.
TOTAL AMOUNT PAID.·
NOTE: In accepting the transfer inheriionce .tax on· future estates; p.rior to the death of
tenant or tenant for years, as evidenced by this receipt, II Is understood that the. Commonwealth
nat be precluded or prevented from hereafter assessing additional lnher.itonce·tox at the death
life· tenant or tenant for. years whenever II· appears that such ·addltionol.tox niay· be legally due
· co!lecti!:le fo~ whatsoever.
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$~--~---------
$----~-----------
7,400.00 $=======
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CAMPBELL, THOMAs & BuRKE
ATTORNEYS AT LAW
PEOPLES BANK BUILDING
PITTSBURGH, P.A..l5222 0
..
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'
Register of
Court House
Washington,
Wills, Washington County
Pennsylvania 15301
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11431.00
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414.29
2,905.70
10)900,00
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9,640.42
10,0®.0.00
.. 16b4G559S 161,~~6559 T
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7. _?;, Jjzd__ __2,_1.} j 3,~ .3.t._ --------.:<) .~~J-J, J_t_ .. ------· -----~1.-~J-~! ~-£-
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1N .THE COURT OF COMMON PLEAS OF WASIDNGTON COUNTY. PEN.NA. . . '
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ORPHANS' COURT DIVISION
In Re;-)
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Estate of J
. ELSIE HUMBERT BURT. _ ). -
a/k/a ~LSIE MAY BURT.. )
a/k/a MRS. R. B. BURT. ) No. 231 of 19'11
a/k/a MRS. RALPH H. BURT. }
a/k/a ELSIE M. BURT. )·
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Deeeased. . )
0 R DE R
.,
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AND NOW. this 18th day of June, 19'13. the parties
l• • ~yl;ng agree_5J, by stipulations fUed.and attached bereto. _that the Court
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. decide t_lie~.~sue of ~e tuabUityof the advancement or the sum of.$10. 000.00 ~ . ~
,. . :-~ ~ ·. by the decedent to her daaghter ud ~on-iu•law, Elinor Burt Kowell ~d
-~ : ~ ~~thu; ~bwell, on the baSis of the fact~ contained in ~id stipub1tlons; lT
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·lS HERE~\!S::PRDERED AND DECREED that.s~Jd ad\!:anceme~t ·~ not. subject ·"":::~ .. '. . ' ... ,... .~ .. ·• ·-···. ·, ~ . .. ~ ... ~
to the Pennsylvania IDheritance and Estate Tai~;:~n the a~thority'of the fol-·. .. --' ........ j.·-~ ;!,, ,_.. 't-·" -~
. . "' ~ lowing cases: Heacock Estate, 4:3 D~ &·c. "2d 191 (Bucks County), ~b~re
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the dec~dent ~as 66 years of age. in ui health, and died 3~· days attel the;
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transfer; Sourber's Estate. 64 York 115 (19_50), ~~ere th_e .d~cedent was 86
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years old and died 5 ~ontbS after ~e· transfer: and 'Goodlln Estate, 5~ . . ... . . ... • I -·-. -~ .. ~-~' ,..._~ ... .. ~ .... ; ~ ..... ~"": ... , -~ .;..... .~~
Lancaster sss U955}, where the decedent was 1? ~rs:ot age'and·d~ea·a ·.··
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months after tie transfer. The taxable value of said Estate shall.tbcirefqre
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be reduced by t be amotmt or said .advance.IJle'nt; ···
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