HomeMy WebLinkAboutOC1971-0443 - ESTATE OF COWAN~~
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LAST WILL AND TESTAMENT
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I,SUE A.COWAN,of the Eorough of Canonsburg,Washington
.County,Pennsylvania,do hereby make my Last Will and Testament and
revoke all wills and any codicils by me at any time heretofore made.
FIRST:I direct the payment out of my estate of all my
just debts,funeral expenses,costs of administering my estate and.)0
transfer inheritance taxes as soon as convenient after my decease.
SECOND:I give and bequeath any automobile which I may
own at the time of my decease,together with the insUrance thereon,
to PHILIP AHWESH.
THIRD:I direct that my personal effects,clothing,house-
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hold goods and furnishings and jewelry be disposed of by my Executor
hereinafter named and the proceeds shall form part of the resfdue of
my estate.
FOURTH:I give and bequeath to PHILIP AHWESH and LOIS
AHWESH,his wife,the sum of Ten Thousand DoI1~rs.
FIFTH:I give and bequeath to PAUL PASTERCHALK and MARY
PASTERCHALK,his wife,the sum of Ten Thousand Dollars.
SIXTH:All the rest,residue and remainder of my estate
I give,devise and bequeath absolutely and in fee to Mellon National
Bank and Trust Company,in trust,however,for the following uses
and purposes,to wit:
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A.To pay the net income therefrom to LLOYD SHEAFF
for the remainder of his natural life,said payments to be made
..semi-annually.
B.Upon the death of the said LLOYD SHEAFF,the
entire principal thereof then remaining and any accumulated income
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shall be distributed to the First Methodist Church of Canonsburg
and the Canonsburg General Hospital,share and share alike.
SEVENTH:The Trustee is hereby authorized,during,the
continuance of the Trust in its sole discretion,from time to '
time,to invade the corpus of the Trust and to disburse to,or for the
benefit of the beneficiary therein named,so much of the principal
as the Trustee deems advisable to aid the beneficiary in the event
of any illness,injury or other emergency or condition affecting
the beneficiary wherein money is needed.
EIGHTH:Neither the principal nor the income of the Trust
Estate shall be liable for the debts of any beneficiary thereunder,
nor shall the same be subject to seizure or attachment by any creditor
of any beneficiary under any writ or proceeding.in law or in equity,
and no beneficiary thereunder shall have any power to sell,assign,
encumber or in any manner to anticipate or dispose of his interest
in said funds or in the 'income produced thereby.
NINTH:The Trustee shall have the following powers:
A.To retain as an investment for the Trust Estate,
without any duty of diversification,any and all securities,or other
property,real or personal,received from my estate,and the Trustee
shall not be responsible for any loss by reason of such retention.
B.To invest or reinvest the Trust Estate in such
stocks,bonds,mortgages,securities or other property,real or
personal,as it may believe advisable,without being limited to the
classes of securities or investments in which trustees are authorized
by law to invest trust funds.
Co To sell any and all real estate received here~
under,at such times,at public or private sale,for such prices and
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upon such terms as it shall believe advisable,and to make,execute
and deliver any deed or deeds therefor,conveying title thereto in
fee simple absolute,or for any less estate,freed and discharged
of any purchaser or purchasers to see to the application of the
purchase money.
D.To sell,exchange,lease,encumber,option or
otherwise dispose of all or any portion of the Trust Estate in such
manner and upon such terms and conditions as it shall believe
advisable and to make,execute and deliver deeds,mortgages,leases,
assignments and other documents necessary ~o effect any of these
.powers.
E.To vote any and all stock held in the Trust
Estate and to participate in any reorganization or merger of
companies or corporations whose stock is held in the Trust Estate.
TENTH:I direct my Executor hereinafter named to pay
out of the principal of my residuary estate all Federal Estate,
State Inheritance or Estate and Succession Taxes imposed upon or
with respect to any estate or any property in which I may have an
interest,including any property not forming a part of my
testamentary estate but included in mygross estate for tax purposes;
and no such taxes or any portion thereof so paid shall be collected
from,or paid by,any other person,persons or corporations,by
way of reimbursement,proration,apportionment or otherwise.
LASTLY,I do hereby appoint ADOLPH L.ZEMAN,Esquire,
Executor of this,my Last Will and Testament;but if he should be
deceased or unwilling to act for any reason,I do hereby appoint
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ROBERT L.ZEMAN,Esquire,as such Executor in his place and stead.
In Witness Whereof,I have hereunto set my hand and seal
this ./tj FIt day of June,1969.
Signed,sealed,published and declared by the above-named testatrix
as and for her Last Will and Testament in the presence of us,who,
at her request,and in her presence,and in the presence of each
other,all being present at the same time,have hereunto subscribed
our ames as witnesses •
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
Estate of
SUE A.COWAN,
Deceased
)
)
)
)
)
No.63-71-443
PAY TRANSCRIPT
Clerk's costs and receipts
Russell Marino,Agent
transfer inheritance tax
Philip Ahwesh,specific
bequest -automobile
3,046.26
625.00
Mellon Bank N.A.
Trustee,Award
Paul Pasterchalk and Mary
Pasterchalk,his wife
Oak Spring Cemetery
Association
Legacy in trust
Adolph L.Zeman,Executor
Bequest of items set forth
in paragraph Third of the j
Will (Codicil as pro-~~..-A-h n _J
bated)4,300.00 .~~~~,
Philip Ahwesh and Lois C7 A~(/f(J1 -Ll'X /'e-AL I _A .
Ahwesh,his wife 10,000.00 A..a.L ~~'.
10,000.00 --=r:u~:.-~_-+-_.~~._
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ZEMAN AND ZEMAN
LAWYERS
ADOL.PH ·L.ZEMAN
ROBERT L.ZEMAN
ZEMAN LAW BUIL.DING
74!5·2400
CANONSBURG,PA WASHINGTON O....,e:t
WASHINGTON TRUSTIlUI&.DINIa
WASHINGTON,PA.
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June 29,1971
Paul Pastercha1k
Mary.Pastercha1k
336 Grace Avenue
Canonsburg,Fa.15317
In re:Estate of Sue A.Cowan
Dear Sir and Madam:
~'je enclose here~dth check to your order for
$10,000.00 in payment of legacy t.o you in the Estate
of Sue A.COHan.
~.rn·ur'"'-tv.··i y.!.J v ~u.....,
l\IsZ:r;,,~d
~~·nclosu!~·e
AOOI..PH 1..ZEMAN
ROBERT 1...ZEMAN
ZEMAN AND ZEMAN
LAWYERS
ZEMAN L.AW BUII..OING CANONSBURG,PA
745·2400
WASHINGTON 0"1"
WASHINGTON TRUST 1lI1l1"g1HG
WASHINQT~JI.PA.
229-41590
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June 29,1971
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Philip AtHesh
Lois Ah1<':esh
23 'ne]-on~_n,'I·e~.,.·ue,.l...u ..lll •v __
Canonsburg,Fa.15317
In re:Estate of Sue A.COHan
Dear Sir and Madam:
He enclose here',voith check to yourAI"')0")00 ~.t l""l .......•,p v,(\.'In paymen O.i..Legacy vO you In
of Sue A.em-ian.
Yours truly,
ALZ:md......]£.Jnc .osure
order for
the Esta.te
ESTATE OF SUE A.COWAN
Household furniture -specifically bequeathed
Furs -bequeathed
Diamond Rings (2)and Diamond Watch
Total
*2500.00
600.00
1200.00
$4300.00
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Received from Adolph L.Zeman,Executor of the Estate of
Sue A.Cowan,the following items:
All bronze figu~ines.
White Living Room lamp.
So~a -chairs -tables -red lamp in den.
Chlna closet -Duncan Miller crystal.
Mirror living room •
.Sofa in living room with painting.
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Received from Adolph L.Zeman,Executor of the Estate of
Sue A.Cowan,the following items:
White Drexel bedroom suite complete with lamps,figures,
drapes,bedspread.
Red service china dishes.
Set of black medallions on living room wall.
Red desk with lamp and figures and ivory vases.
Contents in the drawers in the chests of dra1,'1ers bedroom
chifferobe.
Hi Fi Stereo in den.
....
Dated:May -1d,1971
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Received from Adolph L.Zeman,Executor of the Estate of
Sue A.Cowan,the following items:
Color TV.
2 paintings in living room.
Grey chair in living room.
Step table in living room.
Black fur coat.
Gray mink stole.
Dated:May ;;;;tJ...1971
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Received from Adolph L.Zeman,Executor of the Estate of
Sue A.Cowan,the following items:
Glass too table chairs.
Ghest of-1847 silver with (C)
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Received from Adolph L.Zeman,Executor of the Estate of
Sue A.Cowan,the following items:
Heavy bottom crystal.
Colored wine glasses in china closet.
Dated:May 3'2&1,1971
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Received from Adolph L.Zeman,Executor of the Estate of
Sue A.Cowan,the following items:
Small chair in living room.
Set of gold snack tables in den.
Vases and figures in kitchen
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Dated:May 1971
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Received from Adolph L..Zeman,Executor of the Estate of'
SU&A.Cowan,the following items:.
2 pictures in living room.
Stereo records.
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Received from Adolph L.Zeman,Executor of the Estate of
Sue A.Cmvan,the follmving items:
2 yellow and gold living room chairs.
2 white and gold living room lamps.
2 marble top end tables.
1 marble top commode with shelves.
Bristol table lamp.
1 step table.
1 marble top coffee table.
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Received from Adolph L.Zeman,Executor of the Estate of
Sue A.Cowan,the following items:
Cedar chest with all contents.
All silver and china.
Diamond rings and diamond watch and bracelet.
Grey persian jacket.
Dated:May ~,1971
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
In re:Estate of
SUE A.COWAN,
Deceased
)
)
)No.443 of 1971)
)
ANSWER OF ACCOUNTANT SUR EXCEPTIONS TO AUDIT
TO THE HONORABLE,THE JUDGE OF SAID DIVISION:
Numerous exceptions have been filed by the Mellon National
Bank and Trust Company,Trustee under the Will of the said decedent.
It will be noted at the outset that the life tenant and the residuary
legatees are not excepting to the Audit.The Trustee points out
what it considers to be deficiencies in the Audit.We will consider
them seriatim as presented to the Court at the Audit.
1.The first exception is to the distribution of household
goods,claiming that the distribution is not in accordance with
paragraph THIRD of the formal Will,which provides that the house-
hold goods be disposed of by the Executor and the proceeds form part
of the Estate.Subsequent to the date of the formal Will,the decedent
left a holographic instrument containing specific instructions as to
how certain of the personal property was.to be distributed.The
Executor took the position that this constituted distribution by
the testatrix and that the wishes of the testatrix should not be
ignored.The Trustee has taken the position that the instructions..
as contained in the holographic instrument should be probated as a
codicil to the formal Will.The Trustee felt that there should be
a formal re~ognition of record of the holographic instrument and it
should be probated as a codicil to the formal Will.Upon being
requested to probate the holographic instrument,the Executor then
undertook to probate it as a codicil,but the Register of Wills
refused to probate the codicil because the Audit of the account was
then before the Court and stated that it shottld be handled by the
Court in its discretion at that time.We believe that it is for
the Court to decide whether the wishes of the testatrix should be
recognized and distribution made as to her directions,or whether
it be treated by the Court as a codicil to the formal Will.This
matter is now moot,since both the accountant and the Trustee have
agreed that it be treated as a codicil,and the legatees having
taken the chattels in kind,there are no proceeds for a money distri-
bution.We agree that this is a reasonable method of handling the
matter.It may well be that an amended audit petition should be
filed,since the codicil has been probated.
In Kraus Will,22 Fid.Rep.181,an analogous situation
presented itself and an appeal from probate was sustained and the
Register directed to consider as a codicil alterations on a con-
formed copy re-executed after changes were made.
2.The Trustee claimed that there is a difference in the
value of the stock from the real value and the value as disclosed
by the Inventory,amounting to $588.94.The exceptant has offered
no evidence to show how it arrives at a discrepancy of $588.94.The
accountant had the stocks valued by a reputable stockbroker,whose
values were included in the appraisement.How else can an account-
ant determine the value of stocks as of the date of the death of
the decedent,except to rely on quotations provided by a stockbroker?
No other course is available to an accountant.It is submitted that
this exception should be dismissed.
The Court properly observed that there should be no differ-
ence between the inventory value and the corresponding value on the
other papers.This situation is not present,as both the accountant
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and the exceptant agree.The exceptant's contention involves what
it claims to be the difference between the stock prices calculated
by it and those received by the accountant from the broker.Although
there were a number of stocks involved,the total variation or
difference is minimal.The accountant submits that the only problem
would relate to the tax returns.Such problem has become moot.
There is no Federal Estate Tax involved and the State has approved
the appraisal after full disclosure.The State has,apparently,
checked the stock prices,and has approved the accountant's values.
Even if the valuation were in error,an erroneous valuation would
not be material in distribution,since the stock prices have changed
between the date of decedent's death and the date for distribution.
It is important to note that disclosure of all material facts regard-
ing the stock was set forth on RCC 33.The Commonwealth filed an
appraisement which has been unappealed from.There is a presumption
as to the proper performa~ce of official acts.This presumption
would have evidentiary weight as to the correctness of both the
Inventory and the return for taxes.
3.The exceptant claims that there ought to be some reason
for the distribution in kind of the chattel property as made by the
accountant.The obviuus reason is that it was the direct requirement
of the testatrix in her holographic will.This subject has been
covered in paragraph !lumbered Ill"above.
4.The exceptant commented on the losses on the sale of
stock,contending that the Trustee disclaimed any desire to take the
stocks in kind and so informed the accountant on May 21,1971;in
other words,th~contention is that the accountant was negligent.
The record discloses that the stock was disposed of four months
after receipt of the letter from the Trustee.If the exceptant1s
position be correct,an accountant should dispose of stocks immediately
after the appointment of the accountant or risk the peril of sur-
charge.What accountant would accept an appointment?Fortunately,
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the law is realistic and reasonable and requires no such action.The
exceptant overlooks the fact that the accountant is required to act with
competence,prudence,skill and caution and exercise the discretion
given to the accountant by the testatrix.There is no law that fixes
the exact time when an accountant is required to liquidate stocks within
a year.We cite hereinbelow certain cases,in which there was an
attempted surcharge of an accountant because of his failure to convert
stocks and in which cases the Court has uniformly refused to surcharge
the accountant.These cases cover a delay of three months,six months
and a year.We call attention to the fact that the accountant filed
an account within the six month period after the grant of letters and,
certainly,the accountant should not be criticized for failure to sell
stocks "before the account was filed.
The actual delay in selling the stock in this case was,really,
two and one-half months,not four months.The difference in time is
due to the fact that,under stock exchange regulations,a transfer
agent will not effect a transfer until the name of the deceased stock-
holder has been changed to the name of the broker,who then perfects
the sale,and accounts to the fiduciary.In fact,settlement was not
made by the broker until six weeks elapsed.This is normal procedure
where stock is in the name of a decedent.
Another reason for the sale by the accountant after two and
one-half months was the accountant's reasonable belief that the stock
market would stage a recovery because of national and international
events.The accountant's belief was justified because the market did
recover.In the meantime,however,and prior to the market's recovery,
the sale of the stock was made in order that some income might be had
for the life tenant which was the apparent desire of the testatrix.
The stock could have been retained,but the testatrix'intention would
have been thereby disregarded.Upon the sale of the stock,the
accountant immediately transmitted to the Trustee the sum of $75,000.00.
The circumstances surrounding the failure to convert at any
particular date are controlling and every case varies with the
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The Court is referred,also,to the following case:
Merkel's Estate,131 Pa.584
"9.It is the duty of administrators to convert the per-
sonal property within a year after the grant of letters to them.
If,within that period,they make a fair public sale of it,the
proceeds thereof is the measure of their liability;but,if they
delay its sale after the expiration of a year and until a general
decline of market values occasions a depreciation in it,the loss
thus occurring must fall upon them,because resulting from their
neglect of a plain duty.1t (Emphasis supplied.)
Borell's Estate,256 Pa.524
In this case creditors requested the auditing judge to
surcharge the accountant upon several items:
(1)For failure to convert the stock within one year from
the grant of letters.
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And further contended:
TI ••••the prices realized from the sales were,it is
alleged,less than could have been obtained for the stock
if sold within the year following the grant of letters
testamentary and counsel for the creditors,alleging that
it was the duty of the accountant to have sold the stock
within one year after the grant of letters testamentary
and that if so sold higher prices would have been obtained,
ask the auditing judge to surcharge the accountant with
the difference."
The Supreme Court said:
TlOrdinarily it is the duty of an executor to convert
personal property within the year following th~rant of
+ette~testamentary (Merkel's Est.,131 ~58~;-oI2),
and the rule is to be more strictly construed where the
rights of creditors are affected than in cases where the
estate is solvent;but the rule is not an unbending one
(Dauler's Est.,247 Pa.356);if it were,the result
would be to divest an executor of a large part of the
discretion which the testator gave him and would in many
instances impose great hardship upon the residuary legatees,
who have the right to take in kind the securities remain-
ing after the payment of the testator's debts,the costs
of administration,and any specific or pecuniary legacies
given by the will.
Tlln the light of all the testimony the auditing judge
is of the opinion that the accountant acted in this
matter with common skill,prudence and caution,and
properly exercised the discretion given it by the testator,
and therefore should not be surcharged,unless a surcharge
must result for no other reason than because of the
failure to liquidate the stock within the year.TI
The claim for surcharge was not allowed.
The syllabus states:
TlAn executor will not lYe surcharged for loss on the
sale of stock where the auditing judge finds that the
accountant acted in the matter with common skill,prudence
and properly exercised the discretion given it by the
testator.TI
In Stephen's Estate,320 Pa.97,the Court said:
"2.An executor should,as expeditiously as possible,
convert his decedent's personal property in possession,
but this rule varies with circumstances.(102)".
The Court made the following comment:
TIThe administration of the estate was prolonged
until the account was filed August 31,1934.From the
date of decedent's death the market prices of the
stocks and bonds declined.Instead of promptly convert-
ing the securities,paying the collateral notes and
making distribution as the law contemplates,the
accountant and the widow awaited a favorable turn in the
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market.The accountant had nothing to gain by this
delay,as there was more than sufficient personal
property to pay the debts and the legacies to the
children.IT
The Court refused to allow a surcharge in this case.
*
Shipley's Estate,337 Fa.571:
fll.Where testatrix's net estate at the time of
her death was insufficient to pay all pecuniary
legacies in full,and the principal assets consisted
of shares of high-grade bank stock,the market value
of which had declined sharply and which shares the
executor in the exercise of common skill,caution and
prudence retained for more than one year after the
date of testatrix's death,and thereafter the legatees,
all of whom were sui juris,acquiesced in their con-
tinued retention,it was held,under all the circum-
stances present,that the executor should not be sur-
charged,at the instance of the legatees,for an
eventual loss on the sale of the shares of stock.
(572~80).
"2.Restatement,Trusts,section 230,cited.(573)."
The Court stated:
ITSecondly,it is a matter of common knowledge that
it was generally believed after the 1929 violent crash
in values that stocks which had underlying worth would
recover some part of the 'market value'wiped out so
suddenly in the panic.Scarcely anyone had the clair-
voyance to see that the second decline in stock values
while 'cushioned'over a longer period would be even
greater than in the sudden decline in 1929.1T
,',','
•Shuck Estate,13 Fid.Rep.488:
In this case a surcharge of the administratrix for failure
to sell securities before the stock market break of 1962 was
refused.The Court comments on the fact that during the latter
part of May,1962,less than three months after the decedent's
death,the stock market suffered a substantial and unpredicted
break in market prices,but since then uhere has been a substantial
recovery,with some exceptions,of course.
It was contended that the stock in question should have
been sold at the time of the grant of letters of administration.
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.iApplying the foregoing principles to the facts
and circumstances of the present estate there can be
no doubt that the accountant cannot be surcharged
for failure to sell the stock in question at the
time letters of administration were granted.Conver-
sion,where made,must be orderly and need not bet
rushed.At least six months is allowed to prepare for
distribution.The second contention in objection 10 is
dismissed accordingly.
dan the part of the objector no evidence was offered
to show that investigation would have disclosed that
Hoffman Electronics Corporation had deteriorated in
management and future prospects to the extent that a
prudent person,under the circumstances in this case,
would have or should have disposed of the stock.
Common skill,common prudence and common caution are
all that was required on the part of the accountant
{Nemon's Est.,301 Pa.425;Huff Est.,~47 Pa.53);
and we can not say that,under all the circumstances,
the administratrix's conduct in her failure to sell
the stock in question was so far short of the skill,
prudence and caution required as to surcharge her as
contended by the objector.Hindsight has no place in
measuring conduct.Objection 10 accordingly is
dismissed.fI
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5.The objection is made that the difference in inventory
valuation would change the Inheritance and Federal Estate Taxes.
The exception is moot:Full disclosure was made on both the State
and Federal returns of the stocks and the date of death.Since
there is no Federal Estate Tax in this estate,the return is,
obviously,no.taffected.Further,there is no "increase"in ths
Federal Estate Tax.As to the Pennsylvania Inheritance Tax,there
can be no increase,because the State Inheritance Tax Appraiser
made his appraisal,which was unappealed from within the 60-day
period allowed.The Commonwealth cannot now appeal.This is not
a case of fraud,accident or mistake for which a "correction"may
be made.There was full disclosure by the fiduciary,who relied
on quotations given to him by a reputable broker.See Samuel Estate,
{TaXis,P.J.Montg.Co.1966)16 Fid.Rep.593.
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6.Objection is made to the failure to date the credits
or debits in the account.While the local Rule of Court requires
dating of receipts and disbursements,it is our understanding that
the practice has become about evenly divided.About half of the
counsel for fiduciaries follow such practice and the remainder do
not.Except for the Rule of Court,the practice of dating entries
is really a journalization rather than an accounting.An amended
account can be filed which would supply the information as to dates,
but it would seem unnecessary unless the dates present material
issues.Since the lack of dates presents no material issue,we ask
that the Court waive the strict adherence to the Rule in this case.
7.Objection is made that the inventory fails to label
particular household goods.While lumping household goods appears
to be improper practice (See Partridge-Remick Sec.1).05)there
appears to be no statutory requirement nor any appellate authority
that requires a specific list of items comprising the household
goods.The older practice of specifying household goods item by
item has become outmoded since it creates an unnecessary adtition
to public records and serves no useful purpose unless there is a
question of title involved.There is no such question here.
8.The exceptant claims that the $75,000 debit is in the
wrong location in the Audit Petition.There is no merit in this
contention because the credit is in the proper location,as an
examination of the Audit Petition will disclose.Even if it
were,the Court should certainly treat the mistake as a typographi-
cal error.Unless the sum advanced is so shown,the amount available
for distribution becomes ambiguous.While it is true that the
$75,000 item is really anrovancement,the exception only gOes to
the form of the petition and not to its substance.An amended
Audit petition can be filed,but ,we ask that the Court dispense with
-9-
such requirement and treat it as a typographic or mere formal error.
9.The exceptant contends that the Audit Petition does
not show what makes up the balance for distribution.Of course it
does not,for the reason that the printed form itself provides only
for such a disclosure if the distribution is "not in cash."In this
case,the balance for distribution is entirely in cash.Since the
balance for distribut,;on is cash,it is not required to so state it.
The printed form of the Audit Petition itself provides for a dis-
closure of the balance for distribution where such distribution is
in a form other than cash.
10.The exceptant contends that Form RCC 33 does not show
household goods bequeathed.The contention of the exceptant is true.
When the Trustee called the matter to the accountant's attention,
Form RCC 62 was filed by the accountant,disclosing the names of the
beneficiaries and their addresses,stating that the "amount of the
bequests are in the aggregate sum of $4300.00."The taxing authorities
will have no trouble with this disclosure.
11.The exceptant contends that it has not been furnished
with copies of the several income tax returns.We know of no require-
ment that the Trustee be furnished with copies of the income tax
returns.It is the duty of the accountant to file proper income tax
returns and this was done and the tax for the period January 1,1971,
to April 25,1971,was duly paid.It might be proper to point out at
this time that there is a refund due the estate on the 1971 estimated
income tax in the amount of $355.00,which will be payable to the
Trustee when this is received.A notation of the refund appears in
the Audit Petition.Incidentally,since the hearing,the accountant
.'
has received a refund check in the amount of $400.00.This exception
has become moot because of the probate of the codicil.The Federal
-10-
Estate Tax Return,itself,is not affected,since there is no such
tax due and a Tlclosing letterTT has been received by the fiduciary.
12.The exceptant suggests that the attorneys'fee and
executor's commission are not justified under the Minimum Fee Bill on
the assumption,of course,that the accountant was negligent.We
insist that the accountant acted in good faith and that the fee
and commission should,therefore,not be disturbed.
13.The holographic will on page 4 provides for "a marker
on my grave,for Christmas decorations and flowers on all graves.'T The
Court was concerned that this provision (page 11 of the record)"might
be construed as a cemetery trust."The Court need not concern itself
with this provision,for the reason that after the date of the holo-
graphic will (September
.~/ments with the cemet~ry
~')follows that there will
,items.This legacy was
18,1969}the testatrix made financial arrange-
company to take care of these items and it
be no distribution by the Court to cover these
adeemed by reason of the arrangements made by
the decedent with the cemetery company subsequent to the holographic
will.This matter would have been disclosed in the Audit Petition,
had the codicil been probated.It becomes a question for the Court
as to whether an amended Audit Petition be filed,in order that such
ademption be shown thereon.The matter has been raised at the Audit
and is,therefore,a part of the record.
We have endeavored to answer all of the exceptions filed by
the Trustee and submit that they should be dismissed.The accountant
requests'that the Court consider the matters in the usual and ordinary
procedure and approve,and close the Audit,unless the Court would
prefer that an Amended Audit Petition be filed by reason of the probate
of the codicil.
Re?pectfully submitted.
By :-+.J..£tA~H~!:::C<!::::l~-===--
-11-
.'~,J
".·1
~:
,j:,
H.GILMORE SCHMIDT
JONATHAN ALLISON
SCHMIDT &ALLISON
ATTORNEYS AT LAW
438 WASHINGTON TRUST BUILDING
WASHINGTON,PENNA.15301
June 6,1972
TELEPHONE
225-5010
AREA CODE 412
Honorable P.Vincent Marino
Judge of the Orphans'Court
Washington County Court House
Washington,Pennsylvania 15301
Dear Judge Marino:
Re:Estate of Sue A.Cowan
No.443 of 1971'
As you know we appeared on behalf of Mellon National Bank and Trust Com-
pany as Trustee under the Cowan will at the Audit on April 20th and filed
certain Exceptions to the Audit and Account.Mr.Zeman has now served us
with an Answer to the Exceptions and we thought that we should advise you
of certain additional matters before you finally decide the question.
Under No.4 of Mr.Zeman's Answers it is pointed out that the authority to
sell the stocks was given by Mellon National Bank and Trust Company on May
21,1971 in response to Mr.Zeman's request as to whether or not the stocks
were to be sold or distributed in kind.Although the authority was given May
21,1971 the stocks were not delivered to the broker until August 21,1971,
a period of three months.
If the sales had been started within one week after the authority to sell was
given it was pointed out that the ultimate loss on the stocks would have been less.
As to No.6 the lack of dates on the account items led to questions of income and
principal and had a bad effect on distributions.
As to No.7 if the said holographic will ~tual!y pro~ate~by the Register of
Wills the household goods need not be itemized.
As to No.9 the Balance for Distribution does not show how it is made up,the
Account as filed and supplied to the Trustee and the Audit Petition do not show
the conversion of all of the assets in the Inventory.
SCHMIDT &ALLISON
Honorable P.Vincent Marino -2 -June 6,1972
As to No.11 while there is no requirement that income tax returns be furnished
they are necessary for the TrusteeI s files for future liability questions and to
show the life tenant's share of the taxable income.
As to No.13 if the Codicil is probated how can the Trustee know about any
arrangements with any cemetery company and it is believed that the Court
should rule on this matter for the Trustee I s future protection.
HGS:J
cc:
,,,
J ,
Robert L.Zeman,Esquire
Mellon National Bank and Trust Company
,I
"',.~.
OFFICE OF
CLERK OF THE ORPHANS'COURT
Washington County,Penna.63-71-443
WASHINGTON.PA ·;r~~.~J Ill.7~.
Docket..AUD..3.9.Page 4.6.O'.
And now ,19 ,
and the docket has been properly receipted for same.
Guardian
Admtnlstrator
ExecutorMrTrustee
of the estate of S.UE A.•....COWAN..,DE.C..!.D .
The Fees amount to $l;.•.QO .in the proceeding for An..s."W.~.:r .Q.f.Ag.9..t..•.~)J.r ~.9..~p..1;;J9P.:~tg ~~.9.i t
At No..~3.~.T1,.~.44J ~,In this office.Please remit at
once and have or send this bill.that the docket may be properly receipted and you credited with slime.
Yours truly,
.Rg~lJ~.~1.l..}1.~~J~.~n9..L Clerk O.C.
====================.===1@==
Received above costs,to-wit $:..k _.
~9 .Clerk O.C.
------------------------------
(,3-7 I -4 43 J
.Affi~uutt OOf 1Exrrutnr ®r i\~mtut6trutnr
~ttttt of 'tuu.aglttttttitt }
Qtoumg of 1llIItt.a4iugtotJ .a.a:
Personally before me,the undersigned authority,a N..QJ~a:ry..J~.ubli!,:;in and for said
County and State,appeared A.do.l.ph..L Zeman.,who,being duly
sworn according to law,deposes and says that he is the executor ~f the es-
tate of S.ll.:~A~Q.QWan.~deceased,that the for~going schedules constitute a
complete inventory and appraisement of the real and personal estate of Sue A C.owa.q ,
deceased,except real estate outside the Commonwealth of Pennsylvania;that the figures opposite
each item of real and personal estate in the foregoing schedules are determined and stated by the
undersigned to be the fair value of said items as of the de of the decedent's death,based upon a
just appraisement of each item made by the above na ed Executor xMl.·~·~~
S ·d ''':b''b d b f thi I F#.worn an su SCrl e e ore me s }
~;;;;..J.une.:..:1~1~.............
'''1Af{;'M-ary'P;''Zllmal1;''~(jtar,pu~..
Canonsburg,Wa~hi~gtOIl C?nty,Pa.ADDITIONAL INSTRUCTIONSMyCmlS:illln Expires
1.An i~efiory-%.frs(~lfnedwithin three months after appointment of personal representative.
2.A supplemental inventory must be filed within thirty days of discovery of additional assets.
3.1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Copies and 2 RCRI-33,
Over $10,000,including Copy of Will;1 Original and 3 Copies and 2 RCRI-33,Over $50,000,in-
cluding Copy of Will and copy of Federal Estate Tax Return.
REFERENCE FOR ADDITIONAL COPY
Act of 1947 P.L.513 Sec.5.2,72 P.S.4844.2
3Jutttutnrg ttub ~pprtti.atttttut .of the goods and chattels,rights and credits which
were of S.ue A CO\'lan .late of Cano.ns.b.urg : .
Washington County,Pa.,taken and made in conformity with the above affidavit.
DOLLARS CENTS
Mellon National Bank and Trust Company -Savings
account
?lovenian SaVings and Loan Association of Canonsburg,
Pennsylvania -SaVings account
Mellon National Bank and Trust Company -Checking
account
Cash on hand
United States Savings Bond -Series H.
Household furniture,specifically bequeathed
Furs -bequeathed
Diamond Rings (2)and diamond watch
Pearl Pin
Household furniture not bequeathed
Greater Canonsburg Industrial Development Corp.
2%Subordinated Debenture Series A
1965 Oldsmobile Automobile
702 shares American Telephone &Telegraph Co.
@ $49-1/8
949 shares Continental Can Co.@ $43-7/8
177 shares Duquesne Light Co.@ $24!.
27 shares Pacific N.W.Bell Telephone Co.@ $16i
92 shares Pacific Telephone &Telegraph Co.@ $20
Coupons on Greater Canonsburg Industrial Bond
Sub -Total
Bond (R.D.912l)of Aluminum Company of America,5i%Convertible Subordinated Debenture,due 1991
Total
10,000 00
30,000 00
2,953 18
212 47
500 00
2,500 00
600 00
1,200 00
50 00
200 00
50 00
625 00
p,4,485 75
'41,637 00
4,336 50
438 751,840 00
12 00
131,64j 65
18.00,00
1.49,64d 65
dS-~1
G,..3 -7J-ij.tj.~
Inventory and Appraisement
IN THE ESTATE OF
................S..u.E A.•....C.OWAN .,'.
-"/..~.~,..
;.;
Filed ,
'._J~~-'J -i,::n,::n c-(j')C)C c::::c"'::::(r).-.I
~--Ii
:0 C-:..:j;x.
2 c_"-0..:---r'j.....-
_._~"".C)_.
~~:?~1"'-1'.:2
-0'0
-&:::"1>(.(')
<..o.J
19....7J...
~~;
l\;}?~
ZEMAN AND ZEMAN ·1 6AZEMANLAWBUILDINGi~
CANONSBURG,~.PA .~g2?/·h...s~
>
~-5
STATE OF PENNSYLVANIA,
WASHINGTON·COUNTY,~55:
The wit'hin named Accountan't being duly sworn according to law,deposes and say S that the above account
as stated is true and correct as.-he verily bel ieve.
//'d·Sworn and subsc~ibed before me this .
\'day a~___~ll:-_;P __--19_.n~_
~,-~~:~;~;t;~.--~~----
Canonsburg,Washington County,P"'.My C:Jommission Expires
'.'.June 26,1975
Wa1shington County,ss:I do certify that I have given leg'al notice 'to all persons
concerned of the filing of the within account in the manner
prescribed by Statute and Rule of Court,as evidenced by proofs
.-'.IoJ -72,-1·.thereof flied to No .
W'r~tj";?han~and official 'seal thiS _4.~..__.
dayOf ~~_..~19_7~
.~..Ill~_ .
Register of Wills
"
"..f·r
.'
'.J
°a.j,sa S!4l U!UO!lnq!S!P JadoJd
au!wJd>J.ap 0l palSanbaJ All nH:::>adsaJ S!lJnO)a4.l
.,.i!'.....,.-:.)'.,
• I
"\
FIRST AND FINAL ACCOUNT OF
ADOLPH L.ZEMAN,EXECUTOR OF THE ESTATE OF
SUE A.COWAN,LATE OF THE BOROUGH OF CANONSBURG,
WASHINGTON COUNTY,PENNSYLVANIA,DECEASED
The accountant charges himself as follows:
To amount of Inventory and Appraisement
Additional Debits
$149,640.65
Pacific Telephone Company -rights
Mellon National Bank and Trust'Company -
accrued interest
Bell Telephone Company -refund
Philip Ahwesh -May garage reimbursement
Interest on Series H Bond
Duquesne Light Company -dividend
Pacific Telephone -dividend
Social Security -death benefits
Continental Can Company -dividend
Aluminum Company of America -interest
435.64
2.59
10.00
12.67
750.00
379.60
35.00
7.02
456.30
73.46
27.60
255.00
379.60
436.50
3.91
5.00
27.60
456.30
73.46
7.02
$153,474.92
dividend
Total
Joan Celento -mirror
Pacific Telephone Company -dividend
A.T.&T.-dividend
Duquesne Light Company -dividend
Pacific Northwest Bell Telephone
Slovenian Savings and Loan Association of Canonsburg,
Pennsylvania -interest on savings account
Continental Can Co.,Inc.-dividend
F.J.Buckley -refund on insurance
Pacific Northwest Bell Telephone -dividend
A.T.&T.-dividend
·'
The accountant claims credits as follows:
Russell Marino,Register
Lona McConnell
Russell Marino
Russell Marino
Washington County Reports
The Daily Notes
Judith Uram
James Celento
Anna Brehm
Margaret M.Stiffler
Letters
Death certificate
Short certificate
Inventory
Advertising
Advertising
Nurse
May -September Rent
Nurse
Nurse
$27.50
2.00
4.00
15.00
14.00
12.50
35.00
725.00
175.00
210.00
Patricia J.Haynes Nurse
Oak Spring Cemetery Company Opening grave
W.Leonard Griffith Funeral
W.E.Zuver Flowers
Malcolm Morgan,County Personal Property Tax
Treasurer
210.00
110.00
1,473.00
13.07
7.54
Moreland Burial Vault Company Marker
Bell Telephone Company Services
Canonsburg General Hospital Services
Mailing charges
Dr.F. F.Bruno
West Penn Power Company
Zeman and Zeman
Adolph L.Zeman
Russell Marino,Register
Loss on sale of:
Services
Services
Counsel fees
Commissions
Filing account
14.06
60.00
1.14
32.50
19.64
153.80
7,045.76
7,711.25
17.00
A.T.&T.stock
Continental Can Company stock
Pacific Northwest Bell Telephone stock
Pacific Telephone Company stock
Duquesne Light Company stock
Aluminum Company of America -5%
4,726.68
6,717.90
41.70
299.13
329.78
2,250.32
."
Credits -continued
Paul and Mary Pasterchalk -legacy
Philip and Lois Ahwesh -legacy
Distribution in kind
Total
$10,000.00
10,000.00
4.925.00
$57,379.27
Total Debits
Total Credits
Balance
$153,474.92
57.379.27
$99,095.65
,THE DAILY NOTES
CANONSBURG,PA.
PROOF OF PUBLICATION
In compliance with the Newspaper Advertising Act of May 16,1929,P.L.1784.
Sec.3.paragraph (3)and (25).
State of Pennsylvania }
County of Washington ss.
RO~~s~%a~8~i'ii~dobrIforeme,a Notary Public in and for said county and state,
----..--.._.._.._.___._~--,who being duly sworn,deposes and says:that
___h_e__is the _~~.~~.g.~_!'_of the Notes Publishing &Printing Co.,a Penn-
sylvania corporation,and its agent in this behalf:that the said company is the pub-
lisher of The Daily Notes,published daily except Saturday and Sunday,having its place
of business at Canonsburg,Washington County,Pennsylvania;that the said Daily
Notes was established August 1,1875;that the printed notice or advertisement,attached
hereto is a copy of a notice or advertisement,exactly as printed or published,which
appeared in the said newspaper in its regular issues on the following dates:
May 3 10 17 1971____.__._.-.l__~.._.._,_....___..._..__...
that the affiant or the corporation in behalf of which h~_is acting is not inter-
ested in the subject matter of said notice or adver sin and th 1 of the allegations
of this affidavit as to the time,place and chara er f t R lic true.Mgr.
:Sworn to and subscribed before me this17May 71._~.~da~o~.~~~~..~=:~-
-Wash'gt~nty,pa.Notary Public
My Commiss n Expires March 3D,1974
-,
Washington County Reports
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 Commonwealth,CHARLES C.KELLER,who,being duly sworn,deposes
and says:that he is the Editor of the WASHINGTON COUNTY REPORTS,
the officiall legal periodical for said Washing,ton County,published weekly
having its place of business at Washington,Washington County,Pennsylvania,
and is acting as its agent in this behalf;that the said WASHINGTON
COUNTY REPORTS was established on March 31,1920,and was designated
as the official legal publication for Washington County,Pennsylvania,by order
of the several courts of said County,dated November 11,1920;that the printed
notice or advertisement attached hereto is a copy of a notice or advertisement,
exactly as printed or published,which appeared in the said legal periodical in
its regular issues on the following dates:
May 6,13,20,1971
Estate Notices
I The Register of wms 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.
• •••• ••• ••••• • •••
COWAN,SUE A.,Dec'd-.-------I
L ate of Canonsburg,Washington .County,Penna.
Executo!,:.Adolph L.Zeman,ZemanLawBmldmg,Canonsburg,Pa.15317
Attorne);'s:.Zeman &Zeman,ZemanLawBUlldmg,Canonsburg,Pa.15317
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
~~g':::'~'of thi>,"id."""t.th~remd "'~._~'publi/
Sworn t.md.--I b,,:'G.-tJLIt.L~
......2.Q.th day of M.a~,19 1..1..A ."-#L:...=.-..L --.N.;;;;:Y-P;;bi;;'---
JOSEPHINE T.SCIAMANNA
Notary Public,Washington,Vh;,hinglon Co.
My commission Expires July 1,1974
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA.
•ORPHANS'COURT DIVISION
In Re:
..'
~.'
Estate of
....."'".
0"
I
. t
.~
,...'I ,,
SUE A.COWAN"
Deceased.
.No.443 .of.1971.~
o R D E R
/}.-b1
AND NOW,this d-6',day of December,1972,the
parties hereto having stipulated and agreed that..because of the absence of
Judge P.V.Marino..the exceptions filed by Mellon National Bank and Trust
Company..Residuary Trustee under the Will of the decedent..would be sub-
mitted to the undersigned for consideration and decision..and the under-
signed having considered said exceptions on the merits"hereby dismisses
all of said exceptions,except for those matters which have been previously
adjusted or corrected by agreement of the parties.
By the Court:
~..
.\
PETITION SUR AUDIT
IN THE ORPHANS'COURT OF WASHINGTON COUNTY
Testate Form J
Estate of S.UE..A C.QWAN..
.................._------'--_----- -__.._--___--_.._.
Deceased
No '*~3 Qr...:J.9.7.1 .
Fiduciary Adolph..L•....zeman .
..................Ex.ecJJ.to..:r..
Date of Date of
Decedent's death Ap.r.i.1.25.,l.9.7.1 Grant of Le\tters A..P.r.il.ZS.,...197.1 .
This is the .F.irs:t...and..Final account filed in this estate
If there have been former accounts filed in this estate,list file number or number and term .
Election to take
Under or Against will.(cross out one)
Date Election Place of;
Filed Record .
Name of surviving spouse :.NOne..~·.·:..i :·~.:.?.~,::.
List issue,where material;
•
Did decedent marry after execution of will?(indicate)~No.Any children born after execution of will?(indicate)
:x:xe£.No.If answer yes,name them .
Leg.atees Relationship Interest Fiduciary,if deceased or not sui juris
Mellon National Bank and Trust Company in
trust for First Methodist Church of Canonsburg
and Canonsburg General Hospital,to pay net
income therefrom to Lloyd Sheaff for remainder
of his natural life,said payment to be made semi-
annually
List,if exceptions to above:
If partial intestacy,give facts:
Adeemed:Revoked:Lapsed:Abated:Give Cause:
Notice to interest"d parties.Have all parties,having either vested or contingent interests and all crediors entitled
to notice (Court Rule No.9 paragraph C:Section 6:Subdivision c)received written notice of the filing of the account
and of call of aUdit]Yes.~
If any exception give cause:· .
File copy of Notice
and date of mailing Ngy.~.p.~.:r.~g.,..J.9.7.+..
--_._------------
.~-----..~-.
Is estate subject to the filing of a Federal Estate Tax Return?X~§.,!?.~9:~~.~4 .
Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount $N9.n~.
If the Will makes any portion of estate subject to a life-estate,give name and birth date of life tenant .
.............~J::~yg ..§.h.~.~f.f...::..r~J?~~.IT ..j..Q.,19.Q9 .
Give Names and addresses of all unpaid creditors who are legally entitled to notice,tog-ether with the amounts
of such claims;state whether they are admitted to be correct;and whether the c1ar~is denied.
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:
Balance for distribution per account,
Itemize any additional debits not shown by account:
.("
Totaf additional debits (Add)
Itemi~e any additional credits not shown by account:':
.'
4-/.--,
Pennsylvania Income Tax
Total additional credits (Subtract)Payment to Trustee
Balance for distribution
$9.6.,.09.5...6.5 .
$~:~.~f::t·~t .....
80.73
75 •Qeo.•.O.Q.............';.__..
$----1,.080.73 $--ti.Oi.E4t.9.e .
If balance for distribution is not in cash,list each item held in kind,giving appraised Value (or distribution Value);
~I
---l
ZEMAN AND ZEMAN
LAWYERS
ZEMAN LAW BUILDING
CANONSBURG.PA.15317
AREA COCE (412)745.2400
I
AOOL.PH L.ZEMAN
ROBERT L.ZEMAN
..:.~.,
Mr.John Hana
Orphans'Court Division
Court House
Washington,Pa.15301
In re:Estate of Sue-··A.Cowan
Dear Sir:
January 9,1973
At the audit of this Estate a balance for distribution
was shown in the amount of $21,014.92.
'"t\"I
Subsequent to the audit (August 28,1972),as Executor
of this Estate,I forwarded to Mellon National Bank and Trust
Company,Tnustee,a further advancement of $14,000.00.At the
same time I paid to th~Pennsylvania Transfer Inheritance Bureau
on account of transfer inheritance taxes the amount of $5,000.00.
In addition to the foregoing payments,we have since
received from the government a refund of the estimated income
tax for the year 1971 in the amount of $400.00.According.to
my records,there is a balance in the Estate of Sue A.Cowan
as of the date of January 2,1973,in the amount of $2414.92.
It is likely that there will be some additional transfer
inheritance tax chargeable to this balance,but as we have
never received a statement of the amount of the transfer inheri-
tance tax we are awaiting results of the audit.
Yours truly,
ALZ:md
N AND ZEMAN
,
-<
I"
~~,~ttIV~CJV
fMtJI iM"",~«A..~'i Cf z,",vJ (
1:)3 V'-I./fJ
,--.
,I'
If Family Exemption claimed by Petition,give place of Record:NQ~~p.p.lJ.~~_Rj..~.
If Family Exemption is claimed at audit,give name,relationship and basis for Claim:.-,.
List any advancement or distribution on account that has been made,and nature and amount of same:
Advancement of $75,000.00 in cash
Suggested distribution of balance shown,both as to principal and i'ncome,attaching signed and itemized elections
to take in kind if balance is not in cosh:residuary shares being stated in proportions:
Mellon National Bank and Trust Company,
in trust for First Methodist Church of
Canonsburg and Canonsburg General Hospital,
to pay net income therefrom to Lloyd Sheaff for
remainder of his natural life,said payments
to be made semi-annually.
(Note:Advancement of $75,000.00)
Refund of estimated income tax for 1971 is due the Estate in the
amount of $355.00.
./
.,jI~~
COUNTY OF WASHINGTON,SS:
COMMONWEALTH OF PENNSYLVANIA.
The above named Fiduciary or representative thereof,
being duly .5w.o.rn doth depose and say
that the facts set forth in the foregoing petition are true
to the best oL .hi.s knowledge and belief.
.........S.WQ.:r.n.to and subscribed before
//d.-'-me this :..:..day Of .Mar~.ch 19..7.2...'-.'."~.e:.m'.-
Signatu.re of Off,ce~.,:~:-/
..Mrs.Mary P.Zeman,otary p~..~.~.~or.o-
Title of ·Offlcer············ClnonsbtlTg-;Wasblngten-GelKl~.-.par .
My Commission Expir~s
Office expires ~~~~..~~!••~~!~.
And your petitioner will ever pray,etc.
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No...AJr.3.Q!19.7.1 .
Estate of S.UE..A.•....GQWAN..
Deceased
fiduciary Ado.lph..lt•...Zeman _.._.
.·····························E~_ec:ut~r_···········-·------.....
PETITION SUR AUDIT
FROM WHERE DECEDENT LEFT A WILL
Counsel of Fiduciary will'submit lierewith the
followingl in conformity with Court Rules
adopted effective Decemoer 31 1951,being
rule No.9:paragraph b-c;and divisions
thereof:shown on pages 23-24.-.
1.Written praecipes of all Counsel in the
case.
2.Copy of order appointing Guardian ad
litem,if pertinent.
3.Copy of Order .,appointing Trustee ad
liteml if pertinent.
4.Proof of service of above..-
5.Letters Testamentary or Administration
C.T.A.or on attest copy of Will.
6.Copy of inventory and appraisement.
7.Proof of advertisement of grant of letters
if not filed with account.
8.Certificate of liens in case any of the
funds for distribution ore from judicial
sale of real estate..
9.Signed and itemized elections if any
distribution in kind.
10.Copy of Federal Estate Tax return if es-
tate is subject thereto.
...
.............Z.~MAN ..!Um...~~.~._.......__. .
Attorney
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ESTATE OF
Sue A.Cowan,
Deceased.
N 63-71-4430._
In the matter of the,__F_i_r_s_t_a_n_d_F_in_a_l__
Account of Adolph L.Zeman,
Executor
ADJUDICATION AND DECREE
March 5 73Andnow,19__,this matter came on for hearing,
audit and distribution at this session and testimony taken;and thereupon,upon due consideration
thereof of the balance for distribution in the hands of the Accountant is determined to be
$91,414.92 and the bccount is accordingly confirmed;and it is ordered,
adjudged and decreed that the said balance be paid out by the Accountant in accordance with the
schedule of disribution hereto attached and made part hereof,unless exceptions hereto be filed
sec.reg.or an appeal be taken herefrom sec.leg~'''''''<2'
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SCHEDULE OF DISTRIBUTION
Balance per account _
Additional debit asked at audit 400.00
$96,095.65
$96,495.65
Additional credit asked at audit 5080.73
Balance $91,414.92
Deduct Clerk's Costs &Receipts and outstanding costs of ~)94.00
Attorney__--"Z=em~a=n"'_'="&~Z"""e=m===a"""n _
Redebit -Distribution advanced prior to distribut ion
by the Court,
Russell Marino,Agent,transfer inheritance tax,
including tax due on the life estate,$2936.1
Interest from 7 -25-72 to 3 -10-73,110.1 3046.26
Philip Ahwesh,specific bequest in kind of Autot,held in
kind and distributed as such at the appraised value (1965
Oldsmobile automobile),credit to be taken by the
accountant for item advanced prior to distribution by the
Court,625.00
$112,578.93
Adolph L.Zeman,executor,bequest of items as set
forth in Paragraph Third of the will (Codicil as probated)
held in kind and distributed as such at the appraised
value,credit to be taken by the accountant for items
advanced,receipts therefor to be filed,4300.00
$108,278.93
Philip Ahwesh and Lois Ahwesh,his wife,legacy,credit
to be taken by the accountant for funds advanced prior to
distribution by the Court,10000.00
$98,278.93
-----------------------
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In the matter of the
Account of
of Estate of
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Mellon Bank N.A.,in trust for First Methodist Church 0
Canonsburg and Canonsburg General Hospital,to pay the
net income from said trust to Lloyd Sheaff for the
remaimer of his natural life,said payments to be made
semi-annually;residue,including cash;credit to be
taken by the accountant for funds advanced prior to
distribution by the Court,but not in excess of 87778.93
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Paul Pasterchalk and Mary Pasterchalk,his wife,
legacy,credit to be taken by the accountant for funds
advanced prior to distribution by the Court,
Oak Spring Cemetery Association,legacy,in trust,
under the terms of the Codicil filed,cemetery care for
flowers and decorations at Christmas,
10000.00
500.00
$88,278.93
$87,778.93
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA.
ORPHANS'COURT DNISION
INRE:
Estate of
SUE A.COWAN,
Deceased.
(
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(
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No.443 of 1971
HEARING ON AUDIT
Wednesday,March 22,1972,at 10:00 A.M.,EST
to a continuance with the consent of the Court.And we will continUE
The Honorable P.VINCENT MARINO,Judge of the
said Court.
ZEMAN &ZEMAN,Esquires,of Canonsburg,Pa.,
representing the Accountant.
this audit to April 20.That is Thursday,April 20,1972 at 10:00
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iii~THE COURT:Number 443 of 1971,the estate of Sue A.Cowar,I-a:o~deceased.The Executor is Adolph L.Zeman and the attorneys
I-a:~are Zeman &Zeman.The3a.ttorbeys have asked for a continuance nu
~u this audit and the parties mainly interested in same have agreedii:II.o
~.
o'clock A.M.Is there anyone else in Court at this time interested
in the estate of Sue Cowan?
(NO hESPONSE )
THE COUhT:This audit will be continued to April 20.
(A UDIT CONTINUED)
I hereby certUy that the proceedings and evidence are
contained fUlly and aeeuratelyln the notes taken by me on the hearing of
the above cause.and that this copy 1s a correcttra.nscrlpt of the sam&.
The fore<JOtn~record of the proceedlnqs upon the
hearinq of the above cause is hereby approved and directed to be filed..
courj,
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENN ..,
Deceased.
SUE A.COWAN,
..,
)
)
)No.443 of 1971
)
)
)
)
H.GILMOliE SCHMIDTJ ESQ.,of Washington,
Pa.,representing Mellon National Bank &Trus
Company,Residuary Trustee.
THE HONObABLE P.VINCENT M.AhINO,
Judge of the said Court.
ROBERT L.ZEMAN~ESQ.,of Canonsburg,P .,
representing the Accountant.
Thursday,April 20,1972,at 10:00 olclock A.
EST.
OhPHANS'COURT DIVISION
HEAhING ON CONTINUED AUDIT
IN !i.E:
ESTATE OF
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Official Steno ra her -Jac 'ueline Hammond
THE COUhT:
MR.ZEMAN:
MI'.Zeman?
Thank you,Your Honor.If the Court please,
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this is the time and place set for the special audit in the estate of
Sue A.Cowan,deceased,at Number 443 of 1971 of the records of tUs
division of this Court.I have at this time for presentation to the
Court the Audit Petition in the case of the testate decedent,copy
of the Will,a copy of the Inventory and appraisement.The Proof
of Advertisement was filed with the account.There are no electiom
in kind.And I also have for filing at this time a copy of Form 706
of the United States Estate Tax heturn.
We believe that the matters are all in order.
However,there are certain things that we wish to call to the attentic n
of the Court.In the Will of the decedent in paragraph third thereof,
there is the following direction which is in the nature of a bequest:
"I direct that my personal effects,clothing,household goods alnd
furnishings and jewelry be disposed of by my Executor hereinafter
named and the proceeds shall form part of the residue of my estate."
It so happens that the Executor was the scrivener of the Will,
and understood that instructions would be received from the deceder t
as to how such distribution of the subject matter of item third of
the Will should be disposed of.The decedent did leave a document
consisting of several pages in holographic form,in which specific
directions were given as to how those items of personal property
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were to be distributed.Under such circumstances,the Executor
initially.took the position that this was only a matter,for distribution
and was properly handled or properly shou Jd be handled at the audit
i in the estate.However,by reason of the fact that there was an in-
elusion of these items in the Inventory and also.in the accountl
the trustee of the residuary estate took the position that there was
essential confusion or ambiguity in the account and that in order tha
the recor?s properly reflect everything that trans pired in the estate,
that it would be desirable that the set of instructions be probated as
a Will or as a codicil.
In deference to the position taken by the trustee
the Executor then offered the set of directions for probate as a
holographic codicil to'the Will.The hegister would not accept the
prob ate of thes e instructions because of the pendency of this hearin§.
It so happens that the directions of the testatrix are such that they
qualify for probate as a testamentary disposition and as a codicil,
since they are dated,they are testamentary in nature,form and con ent,
and the signature of the testatrix properly appears,in fact,on seve al
of the sheets and at the end thereof.
It is the position of the fiduciary at this point
that there is neither a question of law nor a question of fact involved
for the Court,but rather peculiarly enough,a matter of policy.
That is,in what form would the Court prefer to have its own record
Whether the Court would prefer that this document be probated as
.-----------,.,-------
a codicil to the Will or whether the Court would prefer that it be
appended as an exhibit to the Petition.And we would therefore so
move the Court at this time that the Court determine whiElu form the
Court would prefer to have this document made a matter of record.
4
THE COURT:
MR.ZEMAN:
Very well.
The next matter that comes before the Court is
that there has been a claim made for personal property tax by the
Board of Assessment of the Division of Taxes for personal property
tax in the amount of $8.11 for personal property tax for the year'
1972,and sets forth two items of stock.The total amount of the
claim is $8.11.But the stock had a1ready been disposed of prior
to December 31 of 1971.And therefore,there is no tax due and we
recommend to the Court that the claim be disallowed since there is
no basis for the assessment of the ,tax.There is a matter of the refl nd
for the Income Tax in the estate of this decedent,which is shown
on the Audit Petition,but which is not shown as a debit,for the
reason that the amount has not been received.The fiduciary antici-
pates and clearly expects to receive a refund on the Income Tax
for 1971 in the amount of $355.00,and it is noted in the Audit Petititm.
But since the amount has not been receiv.ed,it is not presently avail
able for distribution and the fiduciary obviously cannot include that,
since it is an uncollected asset.And while the fiduciary is hopeful
that the refund will be allowed,he certainly can't be sure that it
will be.The right to refund arises out of the fact that the decedent
in her lifetime,made a payment on her declaration and the tax retur n
as filed shows no tax due.Therefore,the estate would be entitled
to a return or refund on the amount paid on the declaration.
The only open item is the matter of the Transfe r
Inheritance Tax.And that has not been paid for the reason that no
billing has yet been received from the Department of Revenue Inheri
tance Tax Divis ion or Bureau of County Collections.The reason for
that,in turn,is that the bulk of the estate which is in the residue
is
consists of a trust where the remainder/to two known established ane
recognized charities.Therefore,the charitable exemption would
apply.A charitable exemption has been applied for,but the approva 1
of it has not as yet been received from the Department of .hevenue.
And consequently,there can obviously be no billing of the Inheritanc;e
Tax and the fiduciary certainly can't pay the Inheritance Tax until
that determination is made.The Audit Petition,therefore,shows
a balance for distribution iq.the amount of $21,014.92.And we wou d
respectfully request the Court reaward that amount to the fiduciary
for the p~yment therefrom of such Transfer Inheritance Tax as may
be due when determined and billed by the Department.I believe tha
that's all that I have to present at this time.It is my understanding
that H.Gilmore Schmidt,Esqu~re,on behalf of the Mellon National
Bank and Trust Company,which is the trustee of the residuary esta e,
may have some objections or exceptions which he would offer the
Court,and with the Court's permission,I would defer to Mr.Schm"dt
5
at this time.
THE COURT:
Mli:.SCHMIDT:
Ml,~.Schmidt?
If the Court pleas e,I am here on behalf of Mellon
6
National Bank and Trust Company,which is the .residuary trustee unc er
the Will which is'of record down in the hegisterts Office.As Mr.
Zeman has stated,the trust is for---in the first place,the income
from the trust is to be paid to Lloyd Sheaff for his natural life;and
upon his death the balance shalL be distributed to the First Methodist
Church of Canonsburg and the Canonsburg General Hospital,share
and share alike.
The matters which I am going to raise here are
being raised by the residuary trustee in order that the record may
be straightened out.According to the papers which the trustee has
been furnished with,there are some discrepancies which I think the
Court should cons ider.I will,in the first instance,mention the
Inventory,which the trustee believes to be incorrect by reason of
advancement of household goods,which are not bequeathed by any
Will of record.Also,by failure to label the particular household
goods.
Second,as to the Inventory,the evaluations as
to date of death are incorrect by $588.94,which would raise the
Pennsylvania Inheritance Tax and also the Fe deral Tax if these
valuations are used.
THE COURT:How does that come about?
Mh.SCHMIDT:Well,I can't tell you that.The trustee has
7
checked the values as of the date of death,and they came up with
different figures entirely than is included in the Inventory.
THE COURT:
MR.SCHMIDT:
Can1t you trace it to some particular item?
Yes.The item of AT&T stock was off by---
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wait a minute.The total values of the AT&T stock is off by forty-thr:>e
dollars,eighty-seven and a half cents.The Continental Can stock,
the values were off by four hundred seventy-four dollars,twelve and
a half cents.On Duquesne Light Company,it was increased,the
value,by seventy-seven dollars,forty-three and three quarters
cents.As to the Pacific Northwest Bell Telephone Company,it
was up three dollars,thirty-seven and a half cents more than it
should have been.As to the Pacific Telephone and Telegraph,it
was up $5.75.And as to the Aluminum Company bond,it was off
this
$157.50.I think/comes about by reason of the fact that as I rememb er
it,the death occurred on a weekend and it was a question of picking
the right figures,you see,or the main values,which resulted,as
I stat ed before,a total deficiency or excess of $588.94,which woule
increase the Pennsylvania tax.
Now the next thing I think we should call to the
Court1s attention is that the account which was filed was not dated
as to any items of either credits or debits.We have no way of
tying these sales into anything.The claims for credits for distribut on
in kind were made acco1·ding to the account,and they are not authorized
8
by any Will of record.Now this gets into the matter that Mr.Zeman
mentioned.And the trustee felt that the Will---there ought to be
'some reason for this distribution in kind,in view of the fact that
the Will directs that the personal effects,clothing,household goods
and furnishings and jewelry shall form part of the residue of the est::teo
Also,the account claims credit for losses on the sale of stocks.
These sales,according to the information now furnished to us,·were
made in Septem?er of 1971.That sale figure was approximately
four months after the Executor was requested by the trustee to make
disposition of all of the stocks held in the estate.And there has bee
no explanation of why that four months period was allowed to run an
it resulted in a considerable loss for which credit is claimed.
We also felt that in view of thes e losses which
were incurred in the four months period,that we should raise the
question as to whether or not such losses fully justify full attorney1s
and executor's commissions under the Minimum Fee Bill.
Now as to the Audit Petition,which we were
furnished a copy,we believe it is incorrect as it is drawn because
in the Audit Petition there is a claim of additional debits made of
$75,OOO,which leaves a balance for·distribution of $21,095.65.I
think that this was a typographical error probably thnd the $75,000
which has been advanced to the trustee was put in the wrong place
in the Audit Petition.But I think it's something that should be pointe:i
out to the Court so the Court has it under consideration.And again,
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the Audit Petition as filed or a copy of which we were furnished with
does not show what makes up the balance for distribution.We have
no way of deaJ1ing at all.
Now on the RCC33,the valuations shown therein
are incorrect as to these prices again,because the same prices are
shown in there as were shown in the Inventory.And also,the hCC33
shows that LloWd Sheaff has a pecuniary legacy;that is incorrect
because he has a bequest in trust as the life tenant for the income.
And therefore,the life estate has not been calculated for Pennsylvan °a
purpose of property.Also,it does not show any hous ehold goods
bequeathed as stated in the Inventory and the Account filed,for
which credits have been taken for distribution.We think that hCC3
as filed or which we were led to believe was filed is incorrect.
Now we also were furnished with a Federal
Estate Tax Return 706,and that shows household goods and persona
property specifically bequeathed,but the Will of record again makes
no bequest and also no names are given in the Will.As to the Feder~l
Income Tax heturn,we had not been,at the time that this audit
came up,we had not been furnished with any copies of any Federal
Income Tax .t\eturns,and we have no way of telling whether or not
the fees and commissions have been properly allocated to save the
most amount of the Federal Tax.Because the fees and commission
were all claimed on the Pennsylvania tax and I think we should tiilli3e
.that ques tion with the Cou It so the Court knows whether or not the
9
10
Income Tax has been properly made out for the best interests of the
estate.I think that's all the matters we have to---if the Court will
excuse me just a minute.Also,I think I should point out to the
Court that we had been furnished with a copy of this---I don't know
what you'd call it,codicil or what was left downstairs.And on pal:e
four of that,there IS a statement made which should be cons idered b~
the.Court,if this is accepted as a codicil,provides that money is
to be taken from my estate for making a marker on my grave,for
Christmas decorations and flowers on all graves,which in effect
would create a cemetery trust,and wou ld effect the residuary estate.
And we are merely pointing that out to the Court so that the Court
will have it under its consideration.
THE COUhT:Mr.Schmidt,the reason that action on this
so-called codicil was deferred by the Regsiter was because this acc unt
had been li?ted for audit at the time and we knew it was coming up fer
audit.So the liegister felt,and I think that that was correct,why
tamper with the Will and the codicil when we have an audit that is
pending.Let's get through with the audit and then see how that effec1s
the other portions of the es tate,then we can determine what should
be done.NOw'Iwe have cOrrie to that point and I wonder if the trustee
has any objections to admitting this paper as a codicil.Mr.Zeman
thinks that it is testame.tary in nature and has all the proper re-
quirements of a Will or a codicil.Could we now receive this paper
as a codicil?I see only two changes that it would make in distribution.
11
The third paragraph of the Will states that this money,after the
salle of jewelry,furnishings and soforth,goes to the residuary
estate;where the so-called codicil leaves it to various individuals.
And then the other is the paragraph pointed out by counsel on page fo~r
concerning the marker and the Christmas decorations which might
put on the record so that the whole matter is on record.
merely pointing these th ings out because we felt that we had to (io
R.egister receiving this paper now as a codicil to the Will ?
be construed as a cemetery trust.And that would effect,of course,
We would have no objections to that if it's actua ly
On record and could be considered together,
You understand,if Your Honor please,we are
As I inquired,what would you r attitude be on th
at all."
the other trust.
becaus e we must make that determination.It was kept in abeyance
by the Register because this thing was up for audit.
say,"What are you trying to do?You're not protecting our interes s
protect the residuary trustee.If these things aren't raised,why,thE
beneficiaries of this res iduary trust could come along later and
Mh.SCHMIDT:
THE COURT:
Mh.SCHMIDT:
THE COURT:
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MR..SCHMIDT:I understand.
THE COURT:So perhaps it would be a good thing to avoid
disputes in the future to receive that as a codicil and then to take
up these matters suggested by counsel,because the distribution therp
is made to different individuals instead of leaving the money to the
residue of the estate.And then that one paragraph we will just ha ve
to construe it in whatever manner we feel that is proper to see what
12
can be done about money.All it says is money to be taken from
the estate for a marker.It doesn't say how much.It's another mat er
for the Court.
tunity to take complete notes on Mr.Schmidt's exceptions as he was
THE COUhT:
MR.ZEMAN:
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Mr.Zeman,did you have some further remark ?
If the Court please,I did not have an oppor-
t making them.I would ask leave of the Court for the privilege of
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ii examining the exceptions when the record is transcribed,and at that...~ijg time to offer such explanations or refutation as may be required und "r..
J:~the circumstances .
be required,but certainly when you have these different valuations
here that are obviously out of line with the Inventory,something ha s
to be done.
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Well,we don't know right now what is going to
Let me answer the first one here.I will be glac
to give Mr.Zeman a copy of what I drew up in just sort of a brief
form.It isn't in the exact wording that I put it on record here,but
it gives all the various items.
THE COURT:Our reporter can certainly have this transcribe~
1i-l}a~very short time,so there won't be any problem there.
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MR.ZEMAN:May I point out to Your Honor that the Common
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wealth of Pennsylvania has accepted the appraisement of the shares
of stock as set forth on the Inventory as filed,which would tend to
corroborate and substantiate the values set by the fiduciary on the
Inventory.Now so far as the change in valuation is concerned,by
virtue of"the depreciation of the value of the stocks prior to the time
that they were disposed ofl those matters were all fully set forth
on Form 706,the Federal Estate Tax Return,and a closing letter
has been received from the Internal hevenue Service approving the
Federal Estate Tax lieturn on which a full disclosure of all material
items was made.And of course,we would file this copy of this
closing letter with the Federal Estate Tax heturn.So that it appear
that the taxing authorities whom we understand examine these matte s
with a fine-tooth combl appear to be,satisfied with the matters to
which exceptions are now being taken.
I don't wish to impose upon the Court's busy
schedule or to unduly prolong this hearing,and tha t was why I aske ~
for the privilege of filing such explanations or refwtations that might
be required.I would like,however l to point out to the Eourt or ca ~
to the Court's attention an appropriate case which the Court might
wish to consult.It's an Opinion in Shuck Estate,where the adjudica ion
was made by a rather well known and highly respected lower Court
Judge,Judge Gangloffl of Schuylkill CountYI who I think very clearl
points out that the variation----
14
THE COURT:Is it a D and Cease?
M BJ.,\.ZEMAN:This is a Fiducary heporter.I think itIS 13
Fiduciary,page 488.Because a somewhat similar or a veryihmila
objection was raised in that estate.As I say.at this time also we
wish to reaffirm the request which we made in our earlier presentat on.
that that money is to be paid into the residue.And further,the
he's deferred action on it,you seem to think that it wouldn't make
or not this paper is received as a co<;}icil by the hegister finally,
any difference.Now certainly the paragraph three of the Will shows
Mr.Zeman,you seem to indicate that whetherTHECOURT:
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some variance there.
specific individuals are .given certain things,so I think there is quitE
have receipts from these various individuals for the specific legacie .
Yes,Your Honor.And as a matter of fact,we
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oJ~2g MR.ZEMAN:.,
3:~ClI
ai0:Ie And I am using the term specific legacies in its strict and proper le~al
II:oII.IIIII:sense.
l-II:::J8 THE COUHT:So that you still would go along with the accepta ~ce
~Uii:by the hegister of this paper as a codiciL...o
Mh,ZEMAN:Yes,Your Honor,because we felt that was a
question properly for the Court and we offered it in deference to
the reques t made by Mellon National Bank and Trust Company;
although,as I say.the fiduciary in the first instance believed,and
we feel properly so.that this was primarily a matter for distributio ~
15
and for audit.But we see no serious objection or any reason why it
silouldn't be used as a codicil.
THE COURT:I think if we accept it as a codicil then the recor d
will be clear that the paper is part of the situation and the distributic n
is made in accordance therewith.I think it would b~a good idea to
accept it as a codicil.
And then it was proper to defer action on it because the audit had
But the whole thing has been discussed now and I think it would be
to be subjected to criticism by any person.But we feel that a full
And we couldn't change the Will that we wer
Let me say for the fiduciary that we quite appre~iate
Does the Court wish me to convey that informat on
I will do that because he is going to consider
examination of all these matters will disclose that the fiduciary has
not acted improperly,nor will the l;1r.J.lstee be acting improperly in
the whole thing again.He spoKe with me when it was first submitted.
proper for the hegister to receive it.
to the hegister of Wills?
going to construe at the audit by putting something else different in i
the position of the trustee..in that the truste~certainly does not wisl
already been set up.
THE COUhT:
Mh.ZEMAN:
Mh.ZEMAN:
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accepting the Audit Petition as filed.And again,we would affirm
our request for the reaward of the balance for distribution to the
Executor for the purpos e of paying the tax when and if any is finally
determined.
THE COUliT:
else?
MR.SCHMIDT:
Very well.Mr.Schmidt,did you have something
Yes.I think maybe I should also point out to the
16
Court that on the Audit Petition,a copy of which we were given,
and the Account,credit has been taken by the Executor in his accoun
for distribution of personalty and advancement of specific and cash
legac~es to individuals.But the only advancement that is shown in
the Audit Petition is the $75,000 in cash which has been paid to the
residuary trustee.These other items I think should---to make the
record correet---should be 1shown in the Audit Petition.
the determination of the hegister as to the acceptance of this paper
as a codicil.
t=~THE COUnT:
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ell Mh.ZEMAN:
Well,that matter can be looked into after we ge
Yes,Your Honor.The pecuniary legacies to w ich
~.
via:5 Mr.Schmidt makes .reference---
oII.III~THE COURT:That's in this paper.
II::Jo
U Mh.ZEMAN:Are listed on the account and are SO identified.
~u~The two $10,000 legacies are listed on the account as advanced
o
payment on legacies.
Mh.SCHMIDT:Now I think I should go back and answer Mr.
Zeman's question that he raised that the Federal Income Tax Return
has been accepted and a closing letter issued.I donIt believe that
that completely answers the question that weare raising about this
$14,000 loss that was sustained in the sale of securities because of
the four months elaps ed time.
17
THE COUhT:Well,wouldn't that,Mr.Schmid,t,wouldn't that
be actually a question for the Court as to whether or not anyone woul
be surcharged for that action?
to make a aurcharge ?
that nature until the Court has either made a surcharge or refused
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THE COUhT:
I agree.
So how could the Federal determine anything in
ze MR.SCHMIDT:Well,the return was filed but there was no tax
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i~shown due because of these charitable bequests,you see.So they
WOUldn't have any reason to question the valuations.
wouldn't have any reason to question on an audit of the Federal---thEy
MR.ZEMAN:
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I understand.
As a matter of fact,Your Honor,in response tc
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what Mr.S chmitlt has just said on the question of surcharge,we
believe that both facts of the law,the peculiar facts in this case
and the peculiar situation of the market was such that there would bE'.
no basis for a surcharge.The Court may recall,almost take judicia
notice of the fact that the stock market at the time was bouncing like
a rubber ball.It was up and down for the period in question.And
it is now,incidentally,has gone up.And the Executor does have
certain discretion;that is,what an Executor has the duty to do is
to exercise some discretion.
THE COURT:The condition of the market doesn't have much
------1t----------------------------------l-l8-
to do with it because that is to be expected by any fiduciary,whether
it happ~ns or not;.you are to expect it.The whole question here is'
whether or not the period of four months is too long a period to wait
under the circumstances.That's the whole question.
Mn.ZEMAN:Judge Ganglojf:fi,I think,took the pos ition that
it received from the es tate.
I think,until September because the trustee was first consulted as
into the record here the letter which the bank has wrote to Mr.Zemlan
in the first instance.And secondly,it should be pointed out that therp
To clarify this last,I think maybe I should read
As I say,it would all be a question of the length
securities owned by Mrs.Cowan and have authorized me to advise
cir,cumstances,of course,change in every case.
of time under the various circumstances that you have.And the
the trust instrument,the testamentary trust in the Will provided tha
the Executor had a period of six months in which to make his determ 'nation,
the trustee,as I recall,had the right to retain any securities which
on May 21st."The Investment Division has reviewed the list of
to what the trustee's view was on the retention of the stock since
wasn't a total period of---or that there was a period really from Ma
MR.SCHMIDT:
THE COURT:
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you that you may liquidate aU of the holdings and plan to distribute
the residuary trust estate to us in cash!'And now that was the 21st
of May and was in response to Mr.Zeman's letter asking what the
bank wanted to do.and yet there wasn't any sale done until SeptembEr.
19
Mh.ZEMAN:I think,if Your Honor please,the reason for
the request by the fiduciary to the bank as to what the fiduciary's
request was,was for the purpose of honoring the provision of tJ;1e
trust which permitted the trustee to take in kind the securities which
were part of the estate.This didn't require the Executor to act in an
interested in the audit of this account?
to consult a trustee as to what the attitude was.
the fiduciary was acting with the reasonable prudence and skill of
tha t after you consulted they did let you know what they thought
Yes,and whether you wanted to accept their
(NO hESPONSE)
And then.it became a matter as to whether
It wasnIt improper,hut Mr.Schmidt's point is
I think that will conclude our matter.Is there anyone else in Court
a fiduciary.
answer as one imputing such.Itls all right.We get your various vie\vs.
as of May 21st.
and consideration,it was not improper,we think,for the fiduciary
should be done with the securities;they should be sold.And that was
specific way,but as a matter of common prudence and precau.tion
MR.ZEMAN:
THE COUhT:
THE COURT:
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MR.SCHMIDT:I wonder if I could impose on the Court and ask
for a copy of this record this morning so we will have it for the bank s
record.
THE COUhT:Yes,we will have a copy for you and for Mr.ZE man.
•
~z0(>~I hereby certify that the proceedings and evidence are
(/)zz~contained fully and accurately in the notes taken by me on the hearing of
zo~the above cause,and that this copy is a correct transcript of the same.z
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The foregoing record of the proceedings upon the hearin ~
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I-~of the above cause is hereby approved and directed to be filed.ou...«oiLILo
-
'.'.J
Form RCC-33
RESIDENT DECEDENT
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
COUNTY OF .WAS.HINGT.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;Return is due within one year after
date of death,unless an extension is granted by the Secretary of Revenue.(Section 703 of
the Inheritance,an!!E.st,ateTax A,ct of 1961.)
IN THE MATTER OF THE ESTATE OF
............SUE A .c.OWAN .
(State full DlIme of decedent)
Late of .......Canonsbu:rg.,.Wash.i.ngt.o.P...}
AFFiDAVIT OF
...........~
County
::,:'.~;::~:~:~~:-::::::--}."
................................Ag9.lph 1.~?t~m~p..,.
of the estate of the above-named decedent being duly sworn,depose s and say S :
.Executor
Decedent'dJed ..........April 2,5 ,19 7l ,ftestate leaving a last will,copy of which is hereto attached.}
(Month)(Hay)(Vr:ar).L~~
Name and address of attorney or}
other authorized representative to.
whom all correspondence should be
mailed.Zeman Law .BUilding,Canonsburg;"Pa.153l?.
l
That as such Exe.c..u.t.ar.deponent is familiar with the affairs of said estate and the property con-
(ExN~\ltor·AdminiAtrator)
stituting the assets thereof and their fair market value.
That at the time of death there was no safe deposit box registered in decedent's individual name,or jointly
with,or as agent or deputy of another,or in decedent's individual name,with right of access by another as agent
or deputy,with the exception of the following:-
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINTINWHICHDECEDENTRENTEDASAFEDEPOSITBOXINNAMEORNAMESOFHOLDERSTODECEDENT
Moll",t"\T\bt-.;nn!:l1 'R!:lnk'!:lnrl .....SIJe A Cowan
r.nm'n!:l n~T r.:hllrlT Off;('!e
~;:p~
That the contents of said safe deposit box or boxes are itemized under Schedules of this
return,with the exception of the following,for the reasons hereinafter set forth:
That Sc.hedule A attached hereto and made part hereof sets forth full v and in'detail all the
real property in the Commonwealth of Pennsylvania of which decedent died having an interest therein.It
also sets forth the mortgage encumbrances upon each parcel of real property at the date of death,giving
the amount still due at death,name of mortgagee,date,rate of interest,and book and page of record
thereof.It also sets forth in the columns provided therefore the assessed valuation of each of said
parcels,the estimated market value thereof as of date of death of decedent.
That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal
property wheresover situated owned by the decedent at the time of death;all moneys left by the decedent
at the time of death,whether in decedent's immediate possession,standing to decedent's credit in banks
of deposit,savings banks,trust companies,or other institutions,whether individually"or in trust for,any other person or persons giving also separately the accrued interest thereon,if any~)aown to the last
interest day prior to decedent's death in the case of savings banks,and to the date,·.of decedent's death
in all other cases;all bonds,postal savings,treasury certificates or notes and.,other evidence of in-
debtedness of the United States to the decedent;all obligations,whether by stat~te_or agreement they
are designated as tax free,of the United States,or any state,or political subdivision thereof,or of
any foreign country,which are owned at the time of death;all wearing apparel,jewelry,silverware,pic-
tures,books,works of art,household furniture,horses,carriages,automobiles,boats,and any and all
other personal chattels of whatsoever kind or nature,left by decedent,together wi th the fairly estimated
market value thereof;all bonds and mortga~es held by decedent and of all claims due and owing decedent
at the time of death,and all promissory notes or other instruments in writing for the payment of money
of which decedent died possessed,of whatsoever nature,with interest thereon,if any,giving the face
value and estimated fair market value thereof,and if such estimated fair market value be less than the
face value,it sets forth briefly the reasons for such depreciation'as to each item;all moneys payable
to the estate from life insurance polici'es carried by decedent;all annuity and endowment contracts the
proceeds of which were payable upon the death of the decedent;and all the corporate stocks and dividends
due thereon and unpaid as of the date of death,bonds and accrued interest thereon to the date of dece-
dent's death and other investment securities owned by the decedent at the time of death,with the market
value thereof at such time.
.'
.~
>•
In the case of securities of close or family corporations,the values reported are as far as
possible substantiated by financial statements of the corporations,showing the assets and liabilities
thereof as of the'date of death.The schedule also sets forth the interest of decedent at the time of
death in any co-partnership or business,and in support of the value of such interest there is annexed to
said schedule,financial statements showing the assets and liabilities of said co-partnership or business.
A copy of the co-partnership agreement,(if oral,a statement setting forth the nature of the agreement)
together with a statement setting forth the character of the business,its location,and such other facts
pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest
therein must be submitted.It should also set forth in itemized form,together with the fair market value
thereof,any other property owned or bequeathed by the decedent at the time of death.
The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry
contained therein and in the case of transfers ofproperty,real or personal,wi thin two years of decedent's
death,in contemplation of decedent's death,or intended to take effect in possession or enjoyment at or
after death,said schedule sets forth the nature and value of such property,to whom transferred,the
relationship of the transferees to the decedent,the proportionate share received by each transferee and
all other facts of a pertinent nature regarding said transfers.In the case of transfers intended to
take effect in possession or enjoyment at or after death,there is also attached to the schedule a cony
of the deed,trust agreement or other instrument creating the trust.Ther.~is also set forth in said
schedule a list of all property,real and personal,with its value,which'pa£ses at decedent's death by
virtue of the exercise by decedent,either individually,or jointly with another,or any power of appoint-
ment vested in decedent,either indiVidually or jointly,by the Will,deed,or other instrument of another,
with a copy of the instrument creating such power attached to the schedule.
That Schedule D attached hereto and made part hereof sets forth the names and addresses of all
persons beneficially interested in this estate at the time of decedent's death,the nature of their res-
pective interests,their relationship,if any,to the decedent,together With the ages at the time of
decedent's death of all minors,annuitants and beneficiaries for life under decedent's Will.It also
contains a statement showing which of the beneficiaries named in the decedent's will,if any,died prior
to decedent,the dates of their death,their issue,andthe relationship of such issue to the beneficiary.
That Schedule E attached hereto and made a part hereof sets forth all property,real and per-
sonal,owned by the decedent jointly with another or others,including intangible,standing in the name
of the decedent and others,plus the date and place of record of instruments effecting the vestiture of
real estate and the date of acquisition of personalty,plus the name,address and relationship,if any,
of co-owners to the decedent.
That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts
and deductions claimed for and on behalf of this decedent's estate,including funeral expenses paid;
family exemption,where applicable;costs of administration of this estate;counsel fees and fudiciary's
commissions paid or to be paid;cost expended for burial trusts,tombstones or gravemarkers,and reli-
gious services,in consequence of the death of the decedent;debts and claims owing and Impaid at time of
~.death;taxes accrued chargeable for period prior to decedent's death (except.those allowed under Section
651 of the Inheritance and Estate Tax Act);together With a statement of collateral pledged for obliga-
tions,if any.It is agreed that the fiduciary will present proof of said claimed obligations upon re-
quest,that if the amount actually paid in settlement of any fee,commission or debt is less than the
estimated amount claiming and allowed,that the same will be reported to the Register of Wills,and that
the amount of tax assessed can be reassessed in accordance therewith.
That the totals of the appropriate columns in Schedules "A","B", "C","E",and "F"as directed therein,.
have been carried forward and properly registered in the Summary.
Subscribed a.nd sworn to before me this ..
................;/L~:day of J.u.ne 19 71
.~·~b·~~rg<,~:f.~····~;i~ji~..&\~~~~~~~~~....._...
Canons u,.,E "r s C \.,.n ,t:::3'7My~~~.:&e /9.,i a?8i~;·~~:;;~£'~····St;,~)~.
NOTE:Before signing arfid~~it ma:e sure all blank spaces in the affidavit and schedules annexed are
filled in with details or the word "None",and in case the assets include rare and unlisted securities,
securities of close or family corporations or an interest in any co-partnership or business,that the
data and statements required under the paragraph above relating to Schedule "B"are attached.Also make
certain that column #1 in the "Summary"has been properly completed as above-directed.
J
'.,
RCC-34 (1-64)C~MMONWE'ALTH OF PENNSYLVANIA
DEPARTM'Et-lT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEpENT
SCHEDULE "A"
-IlEAL PROPERTY
"
Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece-
dent.Where property held as joint tenant or tenancy by entireties,report on Schedule "E".Property held by
the .decedent as tenant in common with another or others,should be identified as to quantum of interest and
the estimated value should be that of the decedent's interest only.
The real property located In the Commo!"wealth of Pennsylvania should be (1)(2)(3)I
described by lot and block number,street and street number,together with D~PARTMENTageneraldescriptionoftheproperty,with a reference tp the record of the ASSESSED VALUE VALUATION
conveyance by which the decedent took title;if a farm state number of a.FOR YEAR OF ESTIMATED CAUTIONcres;also statement of mortgage encum~rances upon each parcel at death DECEDENT'S MARKET VALUE (Do not wr Iteofdecedent.Taxes,assessments,accrued Interest on mortgages,etc.,are DEATH In this space)to be listed on Schedule"F"and must not be deducted from'this schedule.
None
,
I
,
...
,
Insert this total opposite "real property",Schedule "A"in the X X XXX
"A's Reported"column on the last page of this return,
",
','Rec -3(5
T
~OMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "n"
PERSONAL PROPERTY
INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned individually
by the decedent,at the time of his death.Property owned by the decedent jointly with another or others
must be listed-under Schedule "E".Inta;gible personal property,titled in the name of the decedent,but
payable at death to another or others,including but not limited to P.D.D.U.S.Savings Bonds and tenta-
tive trust accounts,must be listed,despite the fact that they are not of the administered estate.
Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household
goods,and furnishings,books,paintings,automobiles,boats,etc.)
Intangible personal property,such as bonds,treasury certificates,cash on hand and in bank,•stocks,'mortgages,notes,together with accrued interest or diVidends,salaries or wages,insurance pay-
able to the estate or fiduciary in said capacity,partnership interests,interest in 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.
Item
No.
ITEM
List and describe fully
UNIT ESTIMATED
VALUE MARKEl'VALUE
DEPARTMENT VALUATION
(Do not write in
this space)
1 Mellon National Bank and Trust Company ~
savings account ,:;10,000.00 jGJI'(JOO.C>C)
10 Household furniture,not bequeathed
,t/Jf.?C
tj 21°.00
1:1.00
It OOc>.6or
;;L 9s3./r/
:J/~.~7
.s;oo.00
SO.Do
b~~OO
3 1,<Irs:7~
'f (/~s 7 oc
I-f 33~.~o
(
J 2,500.00 ;;)..s-00.06r
/'600.00 re.00.00
7 1,200.00 /,;).,06.od
7 50.00 0.....0.00
200.00 c2oo.007
I 30,000.00
,if 2,953.18
/212.47
,?500.00
\
/18,000.00
16~'7 438.75
20 7 1,840.00
12.00
50.00
?625.00
(+9-1/8 34,485.75~3-7/~41,637.00
1 \ ' ,242 7 4 ,336.50
Slovenian Savings and Loan Association of
Canonsburg,Pennsylvania -
savings account
Mellon National Bank and Trust Company -
checking account
Cash on hand
Greater Canonsburg Industrial Development
Corp.2%Subordinated Debenture Series
A
1965 Oldsmobile Automobile
702 shares American Telephone &Telegraph
Co.@
949 shares Continental Can Co.
177 shares Duquesne Light Co.
27 shares Pacific Northwest Bell Tele-
phone Co.
92 shares Pacific Telephone &Telegraph
Co.
Coupons on Greater Canonsburg Industrial
Bond
Bond (R.D.~l2l)of Aluminum Company ofAmerica,5~%Convertible Subord1nated
Debenture,due 1991
2
3
7
4
5
6
United States Savings Bond -Series H.
Household furniture,specifically
bequeathed
Furs -bequeathed
Diamond Rings (2)and diamond watch
9 Pearl pin
11
12
13
14
15
16
17
18
19
Insert this total opposite "Personal Property",Schedule "B"in
the "As Reported"column on the last page of this return.
I
I
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I ..
',"Rcc-io.
c:mf!lfON 1\'EALTH OF PENNSYLVANIA
Tlli\NS1~R INHERITANCE TAX
~SSIDENT DECEDENT
SCHEDULE "c"
TRA.NSFEilS
..
(1)Did decedent,within two years of death,make any transfer of any material part of his estate,without
receiVing a valuable and adequate consideration therefor?(Answer yes or no)No
(2)Did decedent,within two years of death,transfer property from himself to himself and another or
others (including a spouse)in joint ownership?(Answer yes or no)No
(3)If the answer to (1)or (2)above is in the affirmative state:
(a)Age of decedent at time of transfer _
(b)State of decedent's heal th at time of making the transfer.(Note 1).
(c)Cause of decedent's death.(Note 1).
(4)Did decedent,in his lifetime,make any transfer of property without receiving a valuable or adequate
consideration therefor which was to take effect in possession or enjoyment at or after his death?
(Answer yes or no)__N~QL-___
(a)Was there any possibility that the property transferred might return to transferer or his
estate or be subject to his power of disposition?(Answer yes or no)_
(b)What was the transferee's age at time of decedent's death?__
(5)Did decedent in his lifetime make any transfer without receiVing a valuable and adequate consideration
therefor under which transferor expressly or impliedly reserves for his life or any period which does
not in fact end before his death:
(a)The possession or enjoyment of or the right to income from the property transferred?
(Answer yes or no)~N~o~___
(b)The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom?(Answer yes or no)_~N~Qu-_
(6)If the answer to (5)(b)above is in the affirmative,state whether the right was reserved in decedent
alone or others -:-_
(7)Did decedent in his lifetime make a transfer,the consideration for which was transferee's promise to
pay income to or for the benefit of care of transferor?(Answer yes or no)No
(8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was subject to change,
because of a reserved power to alter,amend,or revoke,or which could revert to decedent under terms
of transfer or by operation of law?(Answer yes or no)No
(9)If the answer to (8)above is in the affirmative,was the power to alter,amend,or revoke the inter-
est of the beneficiary reserved in the decedent alone or the decedent and others?
(Answer yes or no)__N~o~_
NOTE 1:The answers to these questions should be supported by affidavit by the attending physician as
well as a copy of the death certificate.
NOTE 2:If answer to any of the above questions is yes,set forth below a description of the property
transferred,it's fair market value at date of death,dates of transfers and to whom transferred,with
relationship of transferees to decedent,if any.Submit copy of any trust deed or instrument,if trans-
fers are claimed to be non-taxable,also submit detailed statement of facts on which said claim is based.
NOTE 3:List applicable property below in manner in which provided in Schedules A,B,or E.
ITEM DESCRIPTION
None
MARKET VALUE
(EsUmated)DEPT.VALUATION
(Dept.Only)
Insert this total opposite "Transfers",Schedule "C"in the
"As Reported"column on the last page of this return.
RCC-37 '(12-63)
.'I '..,'
(,0I\11\10NWE.~LTH OF PENNSYYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "D"
BENEFICIARIES
.,
.,
(
h
BENEFICIARIES AND ADDRESSES .RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFStatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARY
ave an interest,vested,contingent or other-are involved,set STATE YES IN ESTATE
wise,in estate)forth this fact.)OR NO BIRTH
Philin Ahwesh T\Tf'\no Vo"",IPAf'lln;,qrV'
231 Belmont Avenue
Canonsburg.Pa.
L(d~Ahwesh None Yes Pecuniary
2jl Belmont Avenue
Canonsburg.Pa.
Paul Pasterchalk None Yes Pecuniary
336 n·AVAnllA
r..1-.....".,,.,.P::l-
M!:lr"T -n 'h!:llk None Yes POf'-lln;,qrV'
",:\,:\f)Gr::lf'e A
C!:lnrmsbure-Paa
T,l f'\'I:7'~~l..o~f'f''RY'f'\i-.hoY'_;n_Yes Pecuniarv
Hllt"h;n~nn H::lll Ants'1 ~t.T
Canonsburg.Fa.
Moll/"\Y'\T\T~i-;f'\n~l 'R~Y'\1r ~n~ir'rl1~r.r.
Trustee f'nr T.;f'A F.~r.,qr.A
First Methodist Church of NnnA 1/2 remainder
r.--~hl1rO'
C!:lnf'\n~bure-.Paa
r.~hl1rO'~11 NnnA 1/?°nnAr.~
Ho~nit::ll
r.:bl1re-Pa
,
Deponent further says that all the above-named beneficiaries are living at this time except below:
NAME DATE OF DEATH RESIDENCE
~~-oo~~~ZEMAN AND ZEMAN
ZEMAN LAW BUILDING
CANONSBURG,PA.
-,.,.............
",'-\)
~:
~.
<s'-:
~.
~.
~..~.
t::
>-'J:
o!t~8"tv....-3
::lr.c.."
·"
CBM~{ljN\·VE:\LTH OF PENNSYLVANIA
r1\\:-;~FFH TKHFlllTANCE TAX
ltF~lJ)E~T DECEDENT
SCHEDULE "E"
JOINTLY O'NNED PROPERTY
....~.
I:\srH.rCTIO~S:This schedule must disclose all property,real and personal,owned by the rlecedent jointly
wi th another or others,including intangibles,standing in the name of the decedent and others.List
real estate first,as entireties,or joint tenants,giving brief description,as indicated tmder Schedule
"A",plus the date and place of record of instrument effecting vestiture,but do not include entireties
or out of state real·estate value in estate valuation column.Personal property should be listed as in
Schedule "B",plus date of acquisition,and the name,adrlress and relationship (if any)of Co-~wners to
the decedent.
Description of Property,Date ofAcquisit-ion,N~me'l
Address and Relationship of Co-Owners,and Place I
of Record of Instrument,where Real Estate.I
None
r-------·------
Unit percentagj Estate
Value Share Valuation
._1______
!;
II
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space•
Value of Value of
Entire Decedent's
Property Interest
Insert this total opposite "Jointly Owned Property",Schedule "E"
in the "As Reported"column on the last page of this return.
i
J
,---..
--.
"
RCC-51 (2-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILING OF APPRAISEMENT
ADOLPH Z ZEMAN
(Executor ~)
IN YOUR REPLY PLEA8E
REP'I£R TO
38-165-8
J
In Re:Estate of -=S:..::::UE=.;..A~•....;C:..:O:..:W.~A.::N=____
_____WlllLAl:IolS..Hu.T.uNwG.l.T....O~it\lI_J County -File No.63-71-443
Dear Mr.Zeman,
You are hereby notified that the~~~Q~rLeiQ~.inU9al __
appraisement in the estate of ~S~UE~~A~.~C~O~WAN~~__
has been filed in the office of the Register of Wills qf ~SHINGXON
County on..July 29 ,19li.Said appraisement reflects the
following valuations:
Re al Estate _
Personal PropertY .14~9~,~6~4~Q~.~6~5 _
Transfer s -:--__-:--_
Tota1 --,-=14~9~,~64~O~.~6~5'----
As to such tax that is paid within three months from date of
death,a five (5%)percent discount is allowable.As to any tax that
remains unpaid after one year from date of death,interest at the rate
of six (6%)percent per annum is charged.
Any party in interest who is aggrieved by an appraisement may
appeal therefrom as provided by law.
Date J....;ul=y----..:..29;....,L....::1~77...!...=.1-----Signed
DATE OF DEATH:April 25,1771
Note:This is not a bill.
Title ALFRED TOSl,APPRAISER I
J,t "
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of_C_O_W._'A_N S_UE A_e DATE OF DEATH 4-25-71
(Last Name)(First Name)(Initial)
FILE NO.63-71-443
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of_...::WAS=.=H=IN=G:..:T:...:O:..:N::..-_
Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at
the values set forth opposite each item in the last column to the right in Schedules "A","B","C",and "E".
~~1.L ~~.iNERiTANCE TAX APPRAISER'
July 29,19?1Dated:----"---'-"----':....:..-_----
REPORT OF THE REGISTER OF WILLS
I,the undersigned duly elected Register of Wills in and for County,Pennsylvania,do respect-
fully report that I have allowed deductions in the amounts claimed by deponent,except as to those items where a greater or
lesser amount is set forth in the last column to the right in Schedule "F",which greater or lesser amount represents the sum
allowed as a deduction.
Dated:_
REGISTER OF WILLS
INVENTORY
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
Joint-Held Property (Schedule E)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
VALUE AS REPORTED VALUE AS APPRAISED
$$-------1--
VALUE AS REAPPRAISED
$-------+--
Valuation of life estates or -E
FOR USE OF REGISTER ONLY
Tax on $-+-__2%
Tax on $-+-__6%
Tax on $---------+---5%
Tax on $10%
Taxon $(~
~~ptioos *
Total Estate ~--
TOTAL TAX
COMPUTATION OF TAX
$---------+...;,.....-
$---------+--
$---------+--
$--------4---
$----------1---
$--------'----
(*)As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
Less tax previously paid
BALANCE
Less 5%of tax if paid within
3 months after death :::::::::=t==
BALANCE OF INHERITANCE TAX DUE $t=
Add interest at rate of 6%from_____to $--------'
AMOUNT OF ESTATE TAX ASSESSED $-----~I-
Estate tax paid $----IL-.
BALANCE DUE $----JL-
Add interest at rate of 6%from t=
------Ito-----$-----~
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 !...No.AdnllnIstration
IN THE
Year .
'.
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
..S.UE .A•..GOWA.N ..
Deceased
Late of ...CANONSBURG
;-
.'
County of .WASHll'P'rON .
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
;...
"
.~
RC C-43 (4-69)
COMMONWEALTH OF PENNSYLVANIA REef/V
DEPARTMENT OF REVENUE COUNf,P~fAU£D
HARRISBURG t-0Lt £Sr~
JUN l/."i fONS
439FII71
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 SJ oven;an Say;nes and Loan AsBoci at;on
ADDRESS 107 Latimer Avenue,Strabane,Pap 15363
ACCOUNT NO.OF JOINT,
TRUST OR INVESTMENT DEPOSIT_-=0...c;;p-=-t=io=n=a=1:....-=.6"'-'36:::..:0~_
NAMES ON ACCOUNT
OR INVESTMENT Sue A.Cowan
DECEASED JOINT DEPOSITOR,
TRUSTEE OR INVESTOR Sue A.COJnTan
ADDRESS
ANDCOUNTY--3J7 Sp:r:.uc e Street,Canonsburg,Pan '531 7,Washjngton Co.
DATE OF DEATH April 25,1971
SURVIVING DEPOSITOR,
BENEFICIARY OR INVESTOR _----.::n.:.:::o~n~e~_
ADDRESS _
RELATIONSHIP TO DECEDENT __~no~n~e::<.-_
DATE DEPOSIT OR INVESTMENT
WAS ESTABLISHED July 1,1969
BALANCE,INCLUDING INTEREST
DUE,AT DATE OF DEATH $__---:$1I:..3.L:l0"-ll,~O:..ll'O~Q......0=0"-_
LJ~'~:
Signature ~
Fonn RCC-2
--;OEP-AItTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG.PENNA.17 127
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE ~~y..;..~~,+.'!1~..
COUNTYWAS.RINGT..illt .
FILE NO•...Q).~7.+.~44J..
Whereas,S.~A~C'O.W4N late of C.ANQN.~:e.~.
in the County of Ji/ASHINGTON Commonwealth of Pennsylvania,having died on
the 2.5.th.day of ApriL 19 7~.,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,.AJ!..~mp.I ,an appraiser duly appointed according to law,
having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix
the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement:
In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for 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.
Unit AppraisementDescriptionofAssetValuesMadeforInheritance
Tax Purposes
$
,:
SEE OOPY OF SCHEDULE "BU AXTACHED TO APPRAISEMENT ll9.6L.O 6S
I
--
:
I
Having been duly sworn according to law,I do h~reby certify that th bove appraisement is made in con-
....................................................................................................,'",.
01umber and Street)•
...................................................!dJ.t)...xUu../.J:'5~_J.....................Penna.-·iP~~i·ojjj~~)(l···················
.................WASHINGT.QN.....County.............
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
.SUE A•...COW'AN .
Deceased.
Late of
.....................................CANONSB URG .
Date of Death,4.~2.~71 .
Appraisenzel!t Docket Vol.,3.8 .
Page,16~.e No..9.,3..~7.+~44.?.
Filed in Register's OfJice,.....cJ.~y....?9...........19....7~
Amount of tax due,$..
DEPARTMENT OF REVENUE
Received,
Examined and Approved,.
Wrote abo.ltt Appraisement,.
Appeal f"om Appraisement,.
Entered and charged,.../
,
l
RCC-72 (9-68)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUEBUR~OF COUNTY COLLECTIONS
1'y
APPLICATION FOR AND CONSENT
TO TRANSFER SECURITIES
REGISTERED IN THE NAME
OF A RESIDENT DECEDENT
J
DATE August 16,1971
I
ordinated Debenture Due 1991 1
(a)18,000.00 (b)--Aluminum Company of AIDer;ca (c)sk%Convertible Sub!
(NOTE:In describing securities enter in (a),ab ate,either the number of shores of stock or the face amount of
registered bonds,in (b),the nome of the issuing company and in (c)the closs of stock or the stated interest rate
and maturity date of registered bonds.)
APPLICATION (MUST BE FILED IN TRIPLICATE)
TO THE PENNSYLVANIA DEPARTMENT OF REVENUE:
Application is hereby mode for consent to the transfer of the following securities of a Pennsylvania
Corporation or a Notional Bonking Associalion located in Pennsylvania:
ISSUED ON Sept.27,1966 ,and having a TOTAL MARKET VAilUE OF $J.$.~,=O=OO~.~O~O,,--_
(Dote)
as of th e date 0 f dea thof th e dec eden t,__~S......,u"""e<.-..LA"""L---lC",-,o.....w=a.....o ,0 n--=.;A:...I:p=r,-=i,=1",--2=..LS+~-..=1.....9'--'7....1 _
(Nome of Decedent)(Dote of death)
who was late of 317 Spruce Street
(Street and Number)
Canonsburg
·(Past Office)
Washington
(County)
Pennsylvania
(State)
The securities are registered as follows:_~S~u~e~A~.~C~o~w~a~n~_
(Nome or names in which certificates are registered)
~tN>t:X~Adolph L.Zeman,Zeman La\'l BUilding,Canonsburg,PatEXECUTOR}------"'~(-N-a-=--me-)----'-'--'---'-----'----'-=---'----=-'-'-'----.:===.<;;.W..-(-=A-=d=dr=es::":s=)=-=-==-.0+---"-..=..1'--_
NAME OF APPLICANT Adolph L.Zeman
COUNTY FILE NUMBER 63-71-443 ADDR~SS OF APPLICANT ze~Law Bu;]d,tog
,Canonsbl}rg,P'f)tJ'),
BUREAU FILE NUMBER 63-71-443 SIGNATURE OF APPLICANT //xJ!/)I bP-.<J ...."'u.......
,I
NOTICE:IF YOU FAIL TO PROPERLY FIL~IN ANY PORTION OF THIS APPLICATION,IT WIL N9iT'E
CONSIDERED COMPLETE AND WILL BE RETURNED TO YOU FOR COMPLETION.(
COMMONWEALTH OF PENNSYLVANIA -DEPARTMENT OF REVENUE
CONSENT TO TRANSFER SECURITIES
DATE Aug 17th,]971
I hereby consent to the transfer of the above securities now registered in the nome of the aforesaid
Decedent and waive the fi ling of a certificate certifying to the payment of the transfer inheritance tax to which
the property of said Decedent is made subject pursuant to the provisions of the Act of June 20,1919,P.L.521,
as amended and the Act of June 15,1961,P.L.373,as amended.This is also in accordance with the provisions
of the Act of April 9,1929,P.L.343.
This Consent to Transfer the herein described property operates only in reference to the estate 'of the
above-named Deceden t.
Signed for the Secretary of Revenue "-BY~?2Z12A&2;et.J .
(Signature)
Register of Wills
(Title)(County)
Washington
L._
";
I am the attorney of record for the es-
'tate or the transferee shovnrr on the
front of this form.I do hereby person-
ally guarantee the paJ1TIent,within the
time prescribed by law.of any Pennsyl-
vania inheritance t~.x whi!'h may be due
on the transfer ~the s~mlritie8"listed"
her"eon for wh'"a.co ."to transfer
is ~raIfted.
P//J}JJ...
(Date)
--.....
-.
Rcc-n (9-68)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BURE,b.{)OF COUNTY COLLECTIONS-'.~
f"
APPLICATION FOR AND CONSENT
TO TRANSFER SECURITIES
REGISTERED IN THE NAME
OF A RESIDENT DECEDENT
DATE~ugust 16,1971
(Name of Decedent)
(Street ond Number)
APPLICATION (MUST BE FILED IN TRIPLICATE)
TO THE PENNSYLVANIA DEPARTMENT OF REVENUE:
Application is hereby made for consent to the transfer of the following securities of a Pennsylvania
Corporation or a National Banking Association located in Pennsylvania:
(0)177 (b)Duquesne Light Company (c)Common Stock
(NOTE:In describing securities enter in (0),ab O(e,either the number of shores of stock or the face amount of
registered bonds,in (b),the nome of the issuing company and in (c)the closs of stock or the stated interest rate
and maturity date of registered bonds.)
ISSUED ON August 19,1965,and having a TOTAL MARKET VAtLUE OF $--J.4.L.<23~3::...:6:..::o..£5-=-O _
(Dote)
as of the dote of death of the decedent,S_u_e_A_o_C_o_w_a_n ,on April 252 1971
(Dote of deoth)
who was Iate of_~3_1.:..7_S.Lp_r....:.u....:.c_e_S_t_.:o:.....___C_a~n:..:.o.:....n......:....::..s__=_b....:..:ur~gt....___....:.W-=a::.:s:...:h=~=..:·n:.::Jg;;;>..t-=-o-=-n=-_-..:::..P-=e..=.:n::.:.;n:=s"..J.y-=l:....:v~a::..:n=-'i"-'a=--_
(Post Office)(County)(Stote)
The securities are registered as follows:Mrs °Sue Ao Cow~a~n~_
(Nome or nomes in which ce,tificates are registered)
~-MOR)Adolph L.Zeman,Zeman Law Bun di ng,CanonsblJrg,Pa.
EXECUTOR)(Name)t"(Address)
NAME OF APPLICANT Adolph L.Zeman
COUNTY FILE NUMBER (;~....1(.....f?{/;>ADDRESS OF APPLICANT----'Z=e=m~--="'~~~~~~~=~
BUREAU FILE NUMBER 63-71-443 SIGNATURE OF APPLICANT--\"£W/64J~t.4,..4~-----.!:l>,¥-/--';~~~.L.."
NOTICE:IF YOU FAIL TO PROPERLY FILL IN ANY PORTION OF THIS APPLICATION,TWILL hleT
CONSIDERED COMPLETE AND WILL BE RETURNED TOYOU FOR COMPLETION.
COMMONWEALTH OF PENNSYLVANIA -DEPARTMENT OF REVENUE
.CONSENT TO TRANSFER SECURITIES ~
DATE /7 -7 /
I hereby consent to the transfer of the above securities now registered in the name of the aforesaid
Decedent and waive the filing of a certificate certifying to the payment of the transfer inheritance tax to which
the property of said Decedent is made subject pursuant to the provisions of the Act of June 20,1919,P.L.521,
as amended and the Act of June 15,1961,P.L.373,as amended.This is also in accordance with the provisions
of the Act of April 9,1929,P.L.343.
This Consent to Transfer the herein described property operates only in reference to the estate of the
above·named Decedent.
\
Re~jster of Wi]]s Washington
r--------..
I am the attorn~y of record fbr the es-
tate or the transferee shown on the
front of this form.I do hereby person-
ally guarantee the pa~ent,within the
time prescribed by law.of any Pennsyl-
vania inheritance tax whi0h may be due
on the tran~fer of he securities listed
hereon fi):T'which 0 transfer
is ~J:,.W'~F!Jl.]!..
~1fJlDa1te)
.IUG10TlR 0"WILLI
0 ..Washington COUNTYI"~
,A"~,AGINT 01'THI COMMONWIiALTlt
~\
,STAI~EME~T OF DEBTS
AND DEDUCTIONS
~3,_11 Lfi3
Revised copy RlglI",WI!J!-AlI'~1~
ESTATE OF _S=u:.::e;.....:.A:--::.~C=ow.......,a~n"--LATE OF Borough of Canonsburg
Russell Marino,Register Letters
Lona McConnell Death certificate
DATI:.
DAn OF FILING A"P"A'Sl:MENT July 29,1971.
"0.0.1'IY"UC>4~"
DAn 01'DEATH Apr;J 25,'97J
REMARKli
27 \5 U'
2 00'
Russell Marino Short certificate
R"""""",,11 M!lIT';"'f'\T ~f'\T''tr
Washington County Reports Advertis~ng
'1'hp n;::d',v l\T~...~~Advertisine.-
JUdith Uram Nurse.r.........,.,...('1 ....1 "",....-+-'"M::IV _Q~.....+-.'1.•RoO"''''
Patricia J.Haynes Nurse
O!lllr .c:nT';nC'r.~"'"'~+-~_OP r.On,:>,.,;nO'O'T'::I'tr,:>
W.Leonara Griffith Funeral
11.1 'Ii'~li'l
Malcolm Morgan,County Trea:.,Personal Property Tax
RpJJ 'T'o1oTlnone Comoanv SerVices
Canonsburg General Hospital Services
M!lI;1 ;'nO',.n!:lT'O't:lCl
Dr.F F.Bruno ServicesWestPennPowerCompanyServices
Moreland Burial Vault Compa]y IVlarker
,.,~---::Inn ,.,~---Cf'\"-~~l f'pp~
Adolph L.Zeman Commissions
R"""""o011 M::l,...inn R""O';ClT.P,...li'il;,.,O'::l
LoXs ~n ia~e ~f.~('lr
Cont~~ental Can Company sockPaciIicNorthwestBellTeenhone stock
Pacific Telephone Company stock
n",.."oO.,.......,,;T.;O'nt-.('I .,
AlUminum Company or Afuerila -5%
Deductions
I Ch~l"itable Beauests:
Mellon National Bank and 'rust Company in trust for
ganonsburg Gen~ra~~Hosp*tC}.l and MethQd~t5~hy;rcli ofI:'Clnn;eCT.1-.0'.LiI'e -_..._....P nT'I.,'nv(i S"'oO!:lf'f'.
4 OO~
11)100'
35 ,'00 ~
7?S 100"
1,473J.00 ..
.l1 !07,
7,711 25'
17 OQ~
rL..~4e6J.6i~
/'7.'.'-I ,J
born February 10,1900
HEREBY CE:RTIFY.THAT.TO THE B£Qr OF'
P'UNERA'-EJCPENOE8 AND EXPENSE!!0,.
COMMONWI:AL.TH OF Pl:NN5YLVANIA }
W •S8:COUNn"OF ash1ngton
t.Adol ph T'I Zeman,
MY KHOWLI;;DGf:AND Dn.IE~,THe '-OREOOING 18 A .lUST AHD TRU I:.rAT
ACMINI.rI..ATIC,"'Vi1l4ITTf'O TO THIt I.TATe Of'__....A:i.ll.le.....B_.J...&j~a.D_~--"~i)
'HHlIUTA'4Ct 7....."URPc,OU.
:."~:
Mrs..Mary P.~Notary PIB
.Canonsburg,Washington COljnty:cPi.
My Commission Expires
.June 26,'1975
,.-..
..~/
.Vd •.O~)NO..l '~i NIH SV//\
s[~I ~ld ,!.lOtI I L
.-
\...".
"1 ,
I ~,,,.,-
~IF COUNTY
,,
Form RC C;·10
OFFICE OF THE
REGISTER OF WILLS
I •REVISED>...
STATEMENT OF DEBTS
AND DEDUCTIONS
DEbUCTlONs ALLOWED IN
THE SUM OF $.
DATE APPROVED .
AND AGENT OF THE COMMONWIiALTH
ESTATE OF Sue A.Cowan
Regllter of Willi,Ag.~t
I,.ATE Of"Borough of Canonsburg
DATE OF FILING APPRAISEMENT July 29,1971 OATS OF DEATH _--r.Al.,jp~r~j..J,J---,2,-5M,---JJi..;9;z..7+-LJ _
DATI!:NO.OF NAME OF PAYEE REMARKS AMOUNTVOUCH,""
Russell Marino,Register Letters 27 ~gT.on!l M,..r.",n O!l +"",..0".+;f';I"'!l +.0 ?
'R"C'C'0 11 M::I 'Y';n 0 Clt..~_.....f';1"'::Ii-.o I,hn
'R"C'C'o11 M!l"';Yl"T 1 c::[)n
v
'W::I~h;np'i-.on ...n ·.~T 'R,<:'A .,~;~;np'1 I,hn
'rho n::l;lv·Notes A •V~'~;np'1?r;n
.TurH i-.h TTram Nurse ~'i ho
.T!lmoC'r.e]ent.o IWav -Seotember Rent 72t::.,bO
fJ.YlYl!l '",u 1'7C::ho
\
M!l M Si-.;f'f']e'Y'Nurse ?JO bo
~
P ....+.....;,....;.....T u~.P~~...1\T"....co ~01n lin
-J
O!lk-qn".;YlO'r.~"""~+O"'~T -nnoYl;nO'O''Y'!l,TA 110 ho
lilT T.0"Yl!l 'Y'rl c;.'Y';f'f';+""T:1 '''"'1 ]1 I.'7"J..hn
"7 .
IAT R 1'7.11'1 1~h?
Treasu)er
7.;I,M!l1 ,..,.,lm ~"r..T\.~..,1 n.•....\T 'r!lY
~
"Roll 'rA1 AnhonA ...IYl~T ,.,'(,A~11,bh
('I~""""""C''''''''''1'l'(;.OYlo........1 U""C"'I"'\";+!l1 qo".u..;I"'O<:'r-n "In
'-'...-
M.,,";l";YlO'"'},!l"'0'0<:,1 I I
~~
n".H'H''D......~~qo".,r";1"'0<:'~?:n
TAT~.......Po.,.,.,.,1"'1 (',..,l'l"l...............u qo,..,r";1"'0<:'10.,J.-...
M"".ol!lYlrl H,'''';!ll ,T!l"l+('I M!l ......lro,..1 C::"J..~n
7.om!lYl !lnrl 7.Am!ln C011n~A1 f'AA~?nILe;bh -
Adolnh L.Zeman Commission 7.711 btl
'R11<:,<:,oll M::I'Y';no 'ROO';C"+O'Y'11';1 ..;YlO'A 17,hn
18,088 76
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF \'lashington
I,AcloJph T,.Zeman,
MY KNOWL!DGE AND BELIEF,TH!FOREGOING IS A JUST AND TRU E srATEMENT OF DEBTS,
ADMINISTRATION SUBMITTED TO THE EST~TE OF SD eA.Gowan
INHERITANCE TAX PURPOSES.
HEREBY CERTIFY.THAT.TO THE BEaT OF
FUNERAL EXPENSES AND EXPENSES OP'
DECEASED.AS DEDUCTIONS FOR
____________________(L.5.1
SWORN AND SUBSCRIBED I!lEFORE ME THIS DAY oF
April le~
"
•
ADOLPH L.ZEMAN
ROBERT L.ZEMAN
ZEMAN AND ZEMAN
LAWYERS
ZEMAN LAW BUILDING
CANONSBURG,PA.15317
AREA CODE (412)745-2400
November 11,1971
Commonwealth of Pennsylvania
Transfer Inheritance Tax Bureau
Washington Trust Building
Washington,Pennsylvania 15301
In re:Estate of Sue A.Cowan
Gentlemen:
We enclose herewith in duplicate Statement
of Debts and Deductions in connection with the
above captioned Estate..
Very truly yours,
z
ALZ:md
Enclosure
.,_.
•.IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNA.
In the matter of :bhe Audit of Account filed in the Estate of
38-16$-8Docket
)
f d ~h -//-~...5--7 /Date 0 ea.'__...,.;'L.c...-4L"--J-,L _
\No.-W of 1971.Term,19 72 .A.A.
I
Deceased )......
Cowan,Sue A,
:.
TO THE AUDITING JUDGE:
Enter my -appearance for the CommonweaJth of PennsylVialWa.claiming tl'ansfer inheritance tax in the above estate.as follows:
DR.
To appraised Vialue of Estate:Rea1ty___________,--,.-----------------,----$_
Personalty .-.-.----$---LJ-~L-....tZ'-:l---'-"""~0:......._2J_,____=~=____>::s!!_-__
Additioll!al Assets per Account,Subject 'to Tax .-.-.-__-------------------$_
Additionall Assets per Audit,Subject to Tax --__----------------------------------.----$_
GROSS VALUE .-.-.------------------------------------------$
CR.
Debts and Expenses per Account;see Note
Addttioool Debts and Expenses per Audit
I ;-----
):~~
TOTAL DEDUCTIONS,
--/V~I tt'yo,tf,-L:7 ,
I rs/1/1'.
L ~~,.f1l.O
:J--~tn 11:7 ,~
NOTE:The following credits claimed in the Account are
held not deductible als against the tax:
CALCULATION ,--
Gross ~allue ------------------------1.!L q ,'(()~,)_U~JRdU<ti~--/fo;y,7f;
Clear Value ---------------------L "~Q"""",r---'_
~
..
~•
No.,Term,19 __,A.A
ESTATE OF
Deceased
PRAECIPE FOR APPEARANCE
FOR
COMMONWEALTH OF PENNSYLVANIA
''1d "0:)litH ~NIHSVI.\
STllM :/0 tFlLSI~)3tJ
ONI\!'..,,./I.".I ('••n}j.<...old 11:1).).
c;r r Ll..j "__ILYII.-Ll..(;C'i U oooiI U i 11 C-f....i
'r~~5:;-!~,I ...
~
......-.....J".r
~-__!--(o-/f 0-0.
·.
17'/-'-I-""~~,------l'1lHJ-~-(7:)_
--------~......71 -Z,-j
~1/....
---
/o~OLf;~_r_
t:J-~z,t'')-
"1 -t 8L~/~-~-
RCC-3 (1-69),\
COMMC.lWE!ALTH olk PENNSYLVANIA,,
DEPARTMENT OF REVENUE
BUREAU.OF COUNTY COLLECTIONS
APPLICATION FOR CHARITABLE EXEMPTION
FROM P<ENNSYLVANIA TR)\NSFER'INHERITANCE TAX
{Ac.t of May 28,1951l,P.L.*l757,and Act of June 15,1961,
P.L.373,as amended}
-Application is hereby filed for the approval
of an exemption from Pennsylvania Transfer
Inheritance Tax on the transfer of the property
described below:
5.The Commonwealth's appraised value of the property for which an exemption is claimed is $6d.S9d•.f1
(Note:Where the property is other than a specified amount of cash,the exemption cannot be approved until the value of
the property has been established by appraisal by the Commonwealth,except in those cases where the amount of the gift
or bequest represents a stated fractionai or percentage portion of the entire estate or the entire residue.I·n those cases
enter such fractional or percenta~amount above).
6.Check the manner in which the transfer w~s effected and submit a copy of the document authorizing the transfer,unless
such material has been previously filed.
WILL Jr.;X DEED 0;TRUST INDENTURE 0;SURVIVORSHIP 0;t OTHER 0;
(If other,explain)_-,-_
7.Correct Business Name and Address,of Charitable Organization receiving property:
NAM ECan.onaburl General Hospital;.Q\no~burg,.Pa.Equal aba8$
~MethO<U.6tChurob of'canonsb~.Canonsbum.Pa,.squal'Shares
8.I certify that the information contained herein is,to the best of my knowledge and belief,true and correct.
Signature of Appl icant -----l~4A:.tL~~~n-~~I_:._;~~~~~~:::::..-=--------------
.Address of Appl icant --.ZleIna1L-LllWUfttU.culnlL-J~l1IJtUQ)ll1l!~~~l+_-:15l3Jt.1-----
Official Title Eaeeutor Date April 1972
This form must be completed in.triplicate and all three'copies delil(ered to the Register of Wills for the County in which the de,cedent
resided,or in which letters were,issued for a non.reside';,t decedent's estate.If the decedent was a non.resident of Pennsylvania and
letters were not issued by a 'Penn'sylvania Register ~f Wills,deliver all three copies to the Director,Bureau of County Collections,
Penna.Department of Revenue,26 S.4th Street,Harrisburg,Pa.
Do not write below·.this line·For Official Use Only
r the Secretary of Revenue
(Signature of Register of Wills)
Wi shington
(County)
April 6th.1972
(Date of,Approval)
Office Copy
Referred to Bureau Headquarters
\
(Initials of Register of Wills)
(County)
(Date of Referral)
MUST BE FILED IN TRIPLICATE
Approved 0
For Secretary of Revenue
Denied*0
(Authorized Si gnature)
(Title)
(Date of Action)
*See reverse side for reasons
•~..
This section will be compl eted by Bureau Headquarters only when the application for exemption has been denied.
Date:_
The application for exemption contained on the face of this form has been denied because _
Note:Any party in interest,including the Commanwealth,aggrieved by this action may within sixty (60)days after
the date of this notice exercise their rights of Protest,Notice,or Appeal in accordance with the provisions of applicable
Pennsylvania Inheritance and Estate Tax Acts.
\,
\
RCC-~(1-':'~
COMMONW&A::'TH OF PENNSYL'VANIA
DEPARTMENT pF RE~VE.NUE
BUREAU OF COUNTY COLLECTIONS
APPLICATION FOR CHARITABLE EXEMPTION:-'-'....--
FROM P~NNSYLVANIA TR:b.NSFER INHERITANCE TAX
{Ac;t of May 28,1956,P.L.1757,and {;'\ct of June 15,1961,
;P.L.373,as amended}
.Application is hereby filed for the approval
of an exemption from Pennsylvania Transfer
Inheritance Tax on the transfer of the property
described below:
1.Bureau File #63-71-443
2.Date of Death Aprll 2S,1971
3.Date of Approval Aprful 6th.1972
4.Name of Decedent Sue A.Cowan
5.The Commonwealth's appraised value of the property for which an exemption is claime.d is $68,898.37
(Note:Where the property is other than a specified amount of cash,the exemption cannot be approved until the value of
the property has been established by appraisal by the Commonwealth,except in those cases where the amount of the gift .
o./:bequest represents a stated fractional or percentage portion of the entire estate or the entire residue.In those cases
enter such fractional or percentage amount above).
6.Check the manner in which the transfer was effected and submit a copy of the document authorizing the transfer,unless
such material has been previously filed.
WILL~;X DEED 0;TRUST INDENTURE 0;SURVIVORSHIP 0;OTHER 0;
(If other,explain}_
7.Correct Business Name and Address of Charitable Organization receiving property:
NAME Canonsburg Geneml Hospital,Canonsburg,Fa.Equalsbares
XDIlISS Methodist Church of Canonsburg,Canonsburg.Pa.Equal shares
8.I certify that the information contained herein '~'to the best of my knowledge and belief,true and correct.
Signature of Appl icant -----b,L.lL<~..J;J::.~~JC::.-A._/_____,;x...d:.<~~~~L--------------
Official Title .....Ex...·""a....C...tcwl.....'t.....O...r ---------Date Apnl 1972
This form must be completed in triplicate and all three copies delivered to the Regi'ster of Wills for the County in which the decedent
resided,or in which letters were issued for a non.resident decedent's estote.If the decedent was a non.resident of Pennsylvania and
letters were not issued by a Pennsylvania Register of Wills,deliver all three copies to th~.Director,Bureau of County Collections,
Penna.Department of Revenue,26 S.4th Street,Horri sburg,Pa.
Do not write below this line·For Official Use Only
For the Secretory of Revenue
(Signature of Register of Wills)
.Wa shington
(County)
April 6th.1972
(Date of Approval)
Office copy
Referred to Bureau Headquarters
(Initials of Register of Wills)
(County)
(Date of Referral)
MUST BE FILED IN TRIPLICATE
Approved 0
For Secretory of Revenue
Denied*0
(Authorized Si gnature)
(Title)
(Date of Action)
*See reverse side for reasons
,-,..,-....,.....
_...:.T..:.:h..;.is::-.=s...:.e..::c.:..:ti...:.o..:.:n_w:.:...:..:i1..;.I...:b:..::e:....c::.;o:..:m~po:....:....le::.;t:..::e..::d....;b:..<Y,--=B...:.u...:.re::.;a::.:u:....:..H:..:e:..::a...:.dc:::J9..::u..::ar:..:t.::.e.:..:rs:.....:.o~.:..:.n:..<1Yc....:..:w..:.;h:..::e..:.:n:....t...:.h...:.e:....a::Jp:.tp:..:l..:..ic::..:a:..:t..;.io::..:n~fo::..:r:.....:::ex...:.e:..:m.:..:.pl:.t...:.i.::.o...:.n ...:.h:.:a:..::~~b::.;e::..:e:..:n.:.....=d.::.e...:.n.:.,:ie:.:d:..:.,_<--
Date:_
The application for exemption contained on the face of this form has been denied because _
Note:Any party in interest,including the Commonwealth,aggrieved by this action may within sixty (60)days after
the date of this notice exercise their rights of Protest,Notice,or Appeal in accordance with the provisions of applicable
Pennsylvania Inheritance and Estate Tax Acts.'
..."
r
r------------
lin tbr ®rpl1un.a~Qtnurt nf lIu.aqingtnn QInunty
IN THE MATTER OF THE AUDIT OF ACCOUNT
In re Estate oL ~9.~~~I ~~~..~.~No..~~:U:':~H.~.,.J.~.t..Q.t.r Term,19...7.?,AA
....A~~~E~..~.~~~~~~~!.!_~~~~~..~~.~~~E:..t ..~.~.~Y.I?,.
,.,iIpBdo"it
Date of death ~~~~~..~~~~~~~Date of filing Inventory Appraisement ~.':l~~..J~.I ..J.~.7J '
Assessment
TO THE AUDITING JUDGE:
Enter my appearance for Personal Property Tax Due Washingto.n County,viz:
)
ITE M Valuation
N.W.Bell Telephone Co @ 15.125 408..38
i ~
'~,
"I,:
•~lJJ /(1 1"
Year Inventory
Appraisement
Assessment
Returned Valuation 12%Assessment
Penalty Tax at 10o/<%~"ection 5J .~¥1l1 ''je4Millsnaltyo/.p.ln t otalClaim50.tJ1.S •
19 72 2135 Jane 2135 ..R .Fi.l1..11.~,,1_.__-
19 J
19 /
19
19
19
or
Please make check payable to Washington County Personal Property Dept.TOTAL CLAIM 8.11
The foregoing is a statement of all items taxable as they appear in the Inventory Appraisement,Affi-
davit or Assessment filed for the purpose of determining the Personal Property Tax on said Estate.
.1.O th day.of....~.r.ch......................19.12..A.V.CAPANO,Solicitor
-lI
'---<
-;
'-1
wI-
~,
No._~_~.'!J::,_tt9 J_~.t._Q:t..X_Term,19.12 _/AA
,.
In re Audit of Account in Estate of
~j
.__._..._.__QQw~n#_--,~JJe ..A.•--..----.-....-...---...._.._._,
AUDIT
Jrarripr for 1\ppraranrr
FOR
WASHINGTON COUNTY
PERSONAL PROPERTY TAX
--;
,-j
''Vd "00 NOj.\;NIHSV'l,~
SllllA .d 0 (13 LSI ~3 U
ONIH~jV!russm.-l
~,
'---<
~
.)
~9
9£t Io1d J H~I~EL
r.~'j J!iA.V.CAPA~P!"}.';j
Sbhcltor •-i
-l
Form RCC-2
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG.PENNA.17 127
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE ~~.~.~.~.h ??!J.~.?...~.J .
COUNTY W~.~.h.tD.:g:t..9n _..
FILE NO....§..~..:.?.1.::.:4..4..~__.
Whereas,s..U.e.,4"c..Q.w.a.P.late of 9..~.~~~.~.~.~E.g ..
in the County of J1.~.~h.t.:':}K~..Q.:g.Commonwealth of Pennsylvania,having died on
the 25 .th day of A.pr..i.l.........................................19..71..,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,F.r..~.n.9..~.~~.~.Q ,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.
:
Unit AppraisementDescrlptlcnofAlletValuelMadeforInheritance
Tax Purpo..1
LIFE ESTATE $
$149,640.65 Assets .(Personal Property)
-18,171.76 Deductions
-500.00 Charitable Exemption
130 968.89 Clear Value .
-24 925 00 Beauests (Taxable @ 15%)24.950 00 .
,()h ()A.~RQ Life Estate (Residue)
106,043.89 Life Estate (Residue)
x .26205 Age of Life Tenant,71,as,Jof death of
lJeceaem:
27.788.80 Value of Life Estate 27.788 80
(Taxable @ 15%)
Total 52.713 80
I
I
form~;~hbl:~::~:.worJl·~!~~~:~a~o~e~~~~i2:~~?:;:;:d;i!?~
t/Appralser
~..
-(Ifumber and Street)
.........................................................................................................................Penna.
IPoR OtBeel
WASHINGTON County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
SUE A.CmvAN
············:··Di~~;;i
Late of
CANONSBURG
Date of Death,...A.P..~~~~.:?.L !..~Tl..
Appraisemel!t.Docket Vol.,3.8...
Page,19..S..~..6.No..9..3.~..7.l~.44.3..
Filed in Register's Office,N~~.9..h 7..7 19 7.J
Amount of tax due,$..
DEPARTMENT OF REVENUE
Received,
Examined and Approved,.
Wrote abo.ut Appra.isement,
Appeal f1'Dm Appraisement,.
Entered and charged,.
R CC-49 (8-71)I
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
HARRISBURG,17127\
PENNSYLVANIA ESTATE TAX
DETERMINATION '~T'
~~d.d'h '106 c(f:Ft.
Date R<-t e,1."19 7 to
j
Estate of:S_t..l;.....e.._f1_C_O_W_R_W__
Date of Death 4_._l_~_,#·_1_1 _
County WAS'".'"«t 1"~~P 31./~.?
Bureau File No.~31 l'.4'-11------=--=---------
..
1.Taxable estate per U.S.Estate Tax Return,Form #706
2.Taxable estate per final change in Federal Return dated-
3.Amount of credit for State death taxes.
J...ll.1l
$---,-~"::"":"":'-=c.__
$--~--=----=---
As shown on ret.J;!.W.~,grm or f~change notice ($__~~'-=---.:=__
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
$,-------
9.Balance of Penna.Estate Tax due (7 -8)
10.Interest due from to @6%per annum
11.Balance of Penna.Estate Tax and interest due as of _$============
Prepared by
(NAME)t (TITLE)
Reviewed and approved by _
(NAME)(TITLE)(DATE)
NUMBERYEAR
Washington
63-71-0443
:lOt3.Remainder Return
(for dates of death prior to 12·13·82)
05.Federal Estate Tax
Return Required
_8.Total Number of Safe Deposit 80xes
flU NUMBER
Count
DATE Of BIRTH
o 2.Supplemental Return
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(JO BE FILED IN DUPLICATE
WITH REGISTER OF WILL~)
04/25/71
DATE Of DEATH
000-00-0000
EeE EN 'S NAME (LA T,fiRST,AND MIDDLE INI IAL)
o 40.Future Interest Compromise
(for dates of death after 12.12·82)o 6.Oecedent Died Testate 0 7.Decedent Maintained a living Trust
Attach copy of Will)(Attoch copy of Trust)
o ,.Original Return
o A.Limited E$tate
'COMMONWEALTH OF PfNNSYLIIANIA
DfPARTMfNT Of RfllfNUE
POST OFFICE BOX 8327HARRISBURG.PA 17105.8327
...
ftfll.l;'uo'EX+12.87}
NAME COMPLETE MAILING ADDRESS
ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMAnON SHOULD 8E DIRECTED TO:
:'2111111·0·z00UA,
Michael J.Mullaugh
234-4184
Mellon Bank,N.A.
3810 One Mellon Bank Center
Pittsburgh,PA 15258-0001
(10)_
(6)_
(7)--:l$1<-l.7....7....,3-'"'8~9u..~40"'--_
,.......•-··f.::;
(II)_
(12)_.....7.....7~,3...,;8~9~•..;..:40::...-_
(13)__7u7~,~38.:..;91.:.'~40,"--_
(14)
l'-~:):--".)f~-:~-:~J~f..~~:'t::~:>o:r-:.:"''1 -_.•(.'v r,.-.
(8)_$...7-,,7~,..L::38~9~•..;..:40::...-_"__
,.Real Estate (Schedule A)(1)_
2.Stocks and Bonds (Schedule B)(2)_
3.Closely Held Stock/Partnership Interest (Schedule C)'(3)_
A.Mortgages and Notes Receivable (Schedule 0)(4)_
5.Cash,Bank Deposits &Miscellaneous Personal Property(5)_
(Schedule E)
6.Joil1tly Owned Property (Schedule F)
7.Transfers (Schedule G)(Schedule l)
8.Total Grall Assets (total lines 1.7)
9.Funeral Expenses,Administrative Costs,Miscellaneous (9)_
Expenses (Schedule H)
10.Debts,Mortgage liabilities,liens (Schedule I)
11.Total Oeductions (total lines 9 &10)
12.Net Value of Estate (line 8 minus line 11)
13.Charitable and Governmental Bequests (Schedule J)
14.Net Value Subject to Tax pine 12 minus line 13)
zoSEA,c~•
Interest
(17)_
(15)x .06 s _
(18)_
(19)_
(20)-_O~-_
(20A)9 _
(208)_
(16)x .15._
Check here if you are requesting a refund of your overpavment.
15.Amount of line 14 taxable at 6%rate
(Include values from Schedule K or Schedule M.)
16.Amount of line 1.4 taxable at 15%rate
(Include values from Schedule K or Schedule M.)
17.Principal tax due (Add tax from line 15 and from line 16.)
18.Credits Prior Payments Discount
+
19.If line 18 is greater than line 17,enter the differenc:e on line 19.This is the OVERPAYMENT.a::J
20.Ifline 11 il 9re~rthan line 18,enter the difference on line 20.This is the TAX DUE.
A.Enter the interest on the balance due on line 20A.
I.Enter the total of line 20 and 20A on line 20B.This is the BALANCE DUE.
Malee Checle Payoltle to:Re,ilter of Will.,A,ent
t ••IE SURE TO ANSWER ALl QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH••
UncHr penolties of perjury,I declore thot I hove exomined this return,including accompanying schedules ond stotements,and to the best of my knowledge ond belief,
It is true,corre"ond co!"P'ete.I eleclore thot 011 01 estote hOI been reported ot true morket volue.Declaration of preporer other thon the personal representoti"'e is
........0 .11 ,.......,..01,""""P...."ho or "_~"o..I ~....,u~fLt 10:~•••IN ETUiN ••3620 One /Ilellon Bank Center :VA
i sbur PA 1 2 8-0001 ,j.~,
3810 One Mellon Bank Center l
Pittsbur PA 15258-0001 l-a5-9l-.-
,.
r
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING A CHECK MARK (",)IN THE
APPROPRIATE BLOCKS.
YES NO
1.Did decedent make a transfer and:
a.retain the use or income of the property transferred,..•....•.•.•...............t---t-----i
b.retain the right to designate who shall use the property transferred or its income,t--.........--I
t .•.t tc.r.aJ"a reversionary In eres or........................................................~-+---4
d.receive the promise for life of either payments,benefits or care'.............••...........--.........--f
2.If death occurred on or before December 12,1982,did decedent within two years
preceding death transfer property without receiving adequate consideration'If death
occurred after December 12,1982,did decedent transfer property within one year of
death without receiving adequate consideration'.•.....•.....••....•.....••..•.••.••••..•••.........--.........--f.
3.Did decedent own an 'in trust for'bank account at his or her death'.•••••••••.•..•....•..L...-.-I----J
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
PLEASE PRINT OR TYPE
FILE NUMBER
SCHEDULE G
TRANSFERSCOMMONWEALTHOFPENNSYlVANIAINHERITANCETAXRETURN
._===R=ES:=ID:=E=N:=T=D=.:EC=:E::::D=EN=T=====:±:=========
ESTATE OF
-REV.1510h\(2·87),:,/'
Cowan,Sue A.63-71-0443
THIS SCHEDULE MUST BE COMPLETED AND FILED IF THE ANSWER TO ANY OF THE QUESTIONS ON THE REVERSE SIDE OF THE COVER SHEET IS YES.----
ITEM DESCRIPTION OF PROPERTY TOTAL VALUE DECO.DOLLAR VALUE
EXCLUSION %OF DECEDENT'SNUMBERIncludenameofthetransferee,their relationship to decedent,date oftransfer.OF ASSET tNT.INTEREST
Trust terminated due to death of life
tenant on'March 24,1978.
SEE EXHIBIT A $77,389.40
TOTAL (Also enler on line 7.Recapilulation)S 77,389.40
(II more space is needed.insert additional sheets of same size.)
r;'~!'on {t1l1~{~,f I?IJC,r :)F I'!:.R Tto,E~I r
77.1:>0.00-
CH~.t~'.::"',1'1
1t:;UlfCO (V lUF:
C1r lI:';'(sr~l(rH;;
.,.:'wi"'~
7/.10('.00
:..•f
.":'.",')
1:''''.q~
4.'.1.A7
"I I 1;..l''1
]
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t'r ~r ....-:[~,I ..":'"....~:::r .~r'n"',•-r-;;;-r-'-')-~-f'-'r-t-Il-~~I
,~I__•~.~....~_.t.,I_I..,,I..>
I
7 -;1 !\.11 :~
7;1 L'i1T::,,
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REV.15~3 ~X+().2.~)
"COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Cowan,Sue A..
SCHEDULE J
BENEFICIARIES
FILE NUMBER
63-71-0443
ITEM AMOUNT ORNUMBERNAMEANDADDRESSOFBENEFICIARYRELATIONSHIPSHAREOFESTATE
A.Taxable Bequests:
1.
ITEM
NUMBER
1.
2.
NAME AND ADDRESS OF BENEFICIARY
B.Charitable and Governmental Bequests
First Methodist Church of Canonsburg
Canonsburg General Hospital Association
AMOUNT OR
SHARE OF ESTATE
$38,694.70
38,694.70
TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (Also enter on line 13,Recapitulation)
(If more space Is needed,Insert acIditlonal sheets of same size)
$77 389.40
I
102NOTICEOFINHERITANCETAXACN
APPRAISEMENT,ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS,AND ASSESSMENT OF TAX
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BL"EAU OF INDIVIDUAL TAXES
DEPT.2B0601
HARRISBURG.PA 1712B-0601 DATE 04-08-91
REV-1547 EX (12-89)
ESTATE OF COWAN SUE A FILE NO.63 71-0443
DATE OF DEATH 04-25-71 COUNTY WASHINGTON
NOTE:TO INSURE PROPER CREDIT TO YOUR ACCOUNT,SUBMIT THE UPPER PORTION OF THIS NOTICE WITH
PAYMENT TO THE REGISTER OF WILLS.MAKE CHECK PAYABLE TO "REGISTER OF WILLS,AGENT".
YOUR TAX
REMIT PAYMENT TO:
MICHAEL J MULLAUGH
MELLON BANK NA
3810 1 MELLON BK CTR
PGH PA 15258
REGISTER OF WILLS
WASHINGTON CO COURT HOUSE
WASHINGTON,PA 15301
1====A=m=o=u=n=t=R=e=m=it=te=d=====j
CUT ALONG THIS LINE ~RETAIN LOWER PORTION FOR YOUR RECORDS .......
REV-1547 EX (12-89)
NOTICE OF INHERITANCE TAX APPRAISEMENT,ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF COWAN SUE A FILE NO.63 71-0443 ACN 102 DATE 04-08-91
TAX RETURN WAS:(X)ACCEPTED AS FILED )CHANGED
RESERVATION CONCERNING FUTURE INTEREST -SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON:REMAINDER RETURN
1.Real Estate (Schedule A)
2.Stocks and Bonds (Schedule B)
3.Closely Held Stock/Partnership Interest (Schedule C)
4.Mortgages/Notes Receivable (Schedule D)
5.Cash/Bank Deposits/Misc.Personal Property (Schedule E)
6.Jointly Owned Property (Schedule F)
7.Transfers (Schedule G)
8.Total Assets
(1).00
(2).00
(3).00
(4).00
(5).00
(6).ob
(7)77,389.40
(8)77,389.40
APPROVED DEDUCTIONS AND EXEMPTIONS:
(15)---:.:-.::o"-'o'-----'X.o 6=....:.•.;::,0.;::,0_
(16)•00 X.15=.-"-0-"-0_
(17)•00
(1 1)
(12)
(13)
(14)
(9)---=-•....=0....=0_
(10l .-'-0-'-0_
9.Funeral Expenses!Administrative Costs/Miscellaneous
Expenses (Schedule H)
10.Debts/Mortgage Liabilities/Liens (Schedule I)
11.Total Deductions
12.Net Value of Tax Return
13.Charitable/Governmental Bequests (Schedule J)
14.Net Value of Estate Subject to Tax
NOTE:If an assessment was issued previously,lines 14,15 and/or 16 and 17 will
reflect figures that include the total of ALL returns assessed to date.
ASSESSMENT OF TAX:
15.Amount of line 14 taxable at 6%rate
16.Amount of line 14 taxable at 15%rate
17.Principal Tax Due
TAX CREDITS:
.00
77,389.40
77,389.40
.00
~............
(IF TOTAL DUE IS LESS THAN $1,NO PAYMENT IS REQUIRED.IF TOTAL DUE IS REFLECTED AS A I ~
CREDIT (CR)YOU MAY BE DUE A REFUND.SEE REVERSE SIDE OF THIS FORM FOR INSTRU9TIONS.)~
PAYMENT RECEIPT I DISCOUNT (+)AMOUNT PAID ~6,DATE NUMBER INT~REST (-)
TOTAL TAX CREDIT .00
BALANCE OF TAX DUE .00
INTEREST .00
*IF PAID AFTER THIS DATE SEE REVERSE FOR CALCULATION TOTAL DUE .00OFADDITIONALINTEREST
Inheritance and Estate Tax Act,Act 255 of 1982 (72 Pa.C.S.To fulfill the requirements of Section 1740 of the
Section 1740l.
Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on
reverse side.
--Make check or money order payable to:REGISTER OF WI LLS,AGENT.
All payments received shall first be applied to any interest which may be due,with any remainder applied to the tax.
PAYMENT:
RESERVATION:Estates of decedents dying on or before December 12,1982 --If any future interest in the estate is
transferred in possession or enjoyment to Class B (collateral)beneficiaries 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 Class B (collateral)rate on any such future interest.
PURPOSE OF
NOTICE:
REFUND (CR):A refund of a tax credit,which was not requested on the Tax Return,may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax"(REV-1313).Applications are available at the Office
of the Register of Wills,any of the 24 Revenue District Offices,or from the Department's 24-hour
Forms Ordering telephone lines in Harrisburg -(717)787-8094,in Philadelphia -(215)560-2065,
or in Pittsburgh -(412)565-3601.
OBJECTIONS:Any party in interest not satisfied with the appraisement,allowance or disallowance of deductions,or assessment of
tax (including discount or interest)as shown on this Notice may object within sixty (60l days of receipt of this
Notice by:
--written protest to the PA Department of Revenue,Board of Appeals,Dept.281021,Harrisburg,PA 17128-1021,OR
--election to have the matter determined at the audit of the account of the personal representative.OR
- -appeal to the Orphans'Court.
ADMIN-
ISTRATIVE
CORRECTIONS:Factual errors discovered on this assessment should be addressed in writing to:PA Department of Revenue,Bureau
of Individual Taxes,AnN:Post Assessment Review Unit,Dept.280601,Harrisburg,PA 17128-0601.
(717)787-6505.
See page 3 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent"(REV-150 1)for an
explanation of administratively correctable errors.
DISCOUNT:If any tax due is paid within three (3)calendar months after the decedent's death,a five percent (5%)discount of
the tax paid is allowed.
INTEREST:Interest is charged beginning with first day of delinquency,or nine (9)months and one (1)day from the date of
death,to the date of payment.Taxes which became delinquent before January 1,1982 bear interest at the rate of six
(6%)percent per annum calculated at a daily rate of .000164.All taxes which became delinquent on and after
January 1,1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue.The applicable interest rates for 1982 through 1989 are:
Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor
1982 20%.000548 1986 10%.000274
1983 16%.000438 1987 9%.000247
1984 11%.000301 1988 11%.000301
1985 13%.000356 1989 11%.000301
1990 11%.000301--Interest is calculated as follows:
INTEREST =BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
- -Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15)days
beyond the date of the assessment.If payment is made after the interest computation date shown on the Notice,
additional interest must be calculated.
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT.280601
HARRISBURG,PA 17128-0601
COMMONWEALTH OF PENNSYLVANIADEPARTMENTOFREVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
REV-1607 EX AFP (03-96)
j
MICHAEL J MULLAUGH
MELLON BANK NA
3810 1 MELLON BK CTR
PGH PA 15258
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
08-05-96
COWAN
04-25-71
63 71-0443
WASHINGTON
101
Amount Remitted
SUE A
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
WASHINGTON CO COURT HOUSE
WASHINGTON,PA 15301
NOTE:To insure proper credit to your account,submit the upper portion of this form with your tax payment.
ESTATE OF COWAN SUE A FILE NO.63 71-0443 ACN 101 DATE 08-05-96
THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE.SHOWN BELOW
IS A SUMMARY OF THE PRINCIPAL TAX DUE,APPLICATION OF ALL PAYMENTS,THE CURRENT BALANCE,AND,IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT:
PRINCIPAL TAX DUE:
PAYMENTS (TAX CREDITS):
03-08-82
7,907.07
PAYMENT RECEIPT DISCOUNT (+)AMOUNT PAIDDATENUMBERINTEREST(-)
08,..30-72 XE079880 46.68-5,000.00
03-26-73 XG039757 100.76-3,046.26
08-03-96 WRITEOFF 11 .54-19.79
~
TOTAL TAX CREDIT 7,907.07
THE DEPARTMENT HAS WRITTEN OFF THE
BALANCE DUE AS UNCOLLECTABLE BALANCE OF TAX DUE .00
INTEREST AND PEN..00
TOTAL DUE .00
&:5-1/-Jj -'1\3
COPY OF INVENTORY
Notary Public
Adolph L..ZemanJ
Sue A.Cowan,
Sue A.Cowan
June 71
3luntutnrg aub 1\ppraiStmtut of the goods and chattels,rights and credits which were
Sue A.Cowan Canonsburgof.late of ····..···.·· ·.
Washington County,Pa.,taken and made in conformity with the above affidlEVit.
DOLLARS CENTS
---_.__.
Mellon National Bank and Trust Company -Savings
account
Slovenisn Savings and Loan Association of Canonsburg,
Pennsylvania ...Savings account
Mellon National Bank and Trust Company •Checkingaccount
Cash on hand
United States Savings Bond -Series H.
Household furniture,specifically bequeathed
Furs -bequeathed
Diamond Rings (2)and diamond watch
Pearl Pin
Household furniture not bequeathedGreaterCanonsbUrg!ndustrial Development Corp.2%Subordinated Debenture Series A
1965 Oldsmobile Automobile
702 shares American Telephone &Telegraph Co.
@ $49-1/8949sharesContinental Can Co.@ $43-7/8
177 shares Duquesne Light Co.@ $241
27 shares Pacific N.W.Bell Telephone Co.@ $16t
92 shares Pacific Telephone &Telegraph Co.@ $20
Coupons on Greater Canonsburg Industrial Bond
Sub .Total
Bond (R.D.9121)of Aluminum Company of America,5;%Convertible Subordinated Debenture,due 1991
Total
----..
---)-..-~---------------~
10,000 00
30,000 00
2,953 18
212 4750000
2,500 00
600 00
1,200 00
50 00
200 00
50 00
625 00
34,465 7541,637 00
4,336 ,50
438 751,840 00
12 00,.
131,640 65
l8aOOD 00
149,640 65
----~
\('\...
;--.-'
,"
311A..!J ')\",
\,t .,\f
J
--,
1 o,e 00.00
3 0,000.00
2,95318
212.41 l
500.00 ,
2,500.00
600.00
1,200.00
50.00
200.00
50.00
625.00
3 4,tl 85.75
~L631.00
4,33650
438.15
1,8 4 0'.0 0-
12.00
18.000.00
1 It 9,6 ~0 .65 T"'--.,~
.00 1
'"'.'
'....
~..,','
2 7 5 0
2 o 0
4 o 0
1 5 0 0
j 1 4 0 0
1 2 5 0
:3 5 0 0
7 2 5 o 0
1 7 5 0 0
2 1 0 o 0
2 1 0 o 0
1 1 0 o 0
1 4 7 :3 o 0
1 :3 o 7
7 5 4
1 4 o 6
6 0 o 0
1 1 4
:3 2 5 0
1 9 6 4
1 5 7-8 0-'
7 0 4 5 7 6
7 7 1 1 2 5
1 7 0 0
8 :3 o 0
1 8 1 7 1 7 6 -'.'I'.'.'0'
/l\ffi~autt ®f 1£xrrutnr ®r A~mtutatratnr
fSItntt nf ttttltn11YlUUUin.}
<!tnuuty nf 1lllIn11qiugtnu 1111:
Personally before me,the undersigned authority,a N.Q.t.a:r.y.P..ubli~in and for said
County and State,appeared Ado.l.ph..L Zeman.,who,being duly
sworn according to law,deposes and says that he is the executor ~f the es-
tate of $..\J~AA 9.Q:wan.,deceased,that the foregoing schedules constitute a
complete inventory and appraisement of the real and personal estate of Sue A C.ow:aq...,
deceased,except real estate outside the Commonwealth of Pennsylvania;that the figures opposite
each item of real and personal estate in the foregoing schedules are determined and stated by the
undersigned to be the fair value of said items as of the date of the decedent's death,based upon a
just appraisement of each item made by the above named Executor x~.
d
Sfworn aJnUdnsuebscribed belf9<we7mle.this :}'..
ay 0 Executor-~.
............................................................................................
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 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
~UUtutnry nub 1\pprni11ttlltut ,of the goods and chattels,rights and credits which
were of S.ue A c.owan late of Canons.b.urg .
Washington County,PtI.,taken tlnd made in conformity with the above affidavit.
DOLLARS CENTS
Mellon National Bank and Trust Company -Savings
account
Slovenian Savings and Loan Association of Canonsburg,
-Pennsylvania -Savings account
Mellon National Bank and Trust Company Checking
account
Cash on hand
United States Savings Bond -Series H.
Household furniture,specifically bequeathed
Furs -bequeathed ,
Diamond Rings (2)and diamond watch
Pearl Pin
Household furniture not bequeathed .
Greater Canonsburg industrial Development Corp.2%Subordinated Debenture Series A
1965 Oldsmobile Automobile
702 shares American Telephone &Telegraph Co.
@ $49-1/8
949 shares Continental Can Co.@ $43-7/8
177 shares Duquesne Light Co.@ $24~'.
27 shares Pacific N.W.Bell 'Telephone Co.@ $16~
92 shares Pacific Telephone &Telegraph Co.@ $20
Coupons on Greater Canonsburg Industrial Bond
Sub -Total'<>
Bond (R.D.9l2l)of Aluminum Company of America,
5~%Convertible Subordinated Debenture~due 1991
Total
10,000 00
30,000 00
2,953 18
212 47
500 00
2,500 00-
600 00-
1,200 00-
50 OeY"
200 00
50 00
625 00--
~4,485 75~1,637 00
4,336 50
438 751,840 00
12 00
~31,640 65
18.000 00
149,640 65
.,..~''
IN THE COUR'T OF COMMON PLEAS OF WASHINGT6N"COtiN'I"Y~PENNA.'
"".,':.'";,Y.",.:.'.:'",'."'~•";~',~',
ORPaANS",COURT DlvisiqN~
I'I
':\":
• ,.'1~'
'".,..)
,)
)
)
)
)
)
,;,.,-.,"
'.:.
\')
Deceasect,
Esfateof"
"In Re;,,'..,;:.
:",~
",
.'';''::",
"-,;,..".
'0 ,R-D.E R
P)-h1'.,'-'""
AND NOW,thls'cLO ·."":d~Y::,of December,197'2,:'the:;"::..'
,.
mitted to the unde~sigrie,d:"for~onSideratio"nan,~'d~b181on~and:the,:urider:;,:
.'.,'.'.:,'"':','
signed haviIlgconsidered said exceptions ()n,fheme~its.,~erebydis'misse~
.,-·.f ,'"'",",.~
parties _h~re,to"'having stJPulaied and,:~gteed~ha~,.,b~ca.:.\iiJe"?~f:.},i~e~~seric.~0['
",'.,"'",'""'"',.,",'i-t,,';:':'i,"'Ji{,..;.',"',,','
judge P.V;'.Marino.,the exceptiOf;lS fUed,by Mel19n.N~;d~e,af-.,~nlt'andTr:uBt
":;,",,','~",:,,"'"",',""",,,:::'"''<',;',,,:,'i':'~,<;,'~'
Company,Residttary1J.rustee under th~WUl of the decederit,:'Yoti1d'be Btib~"
"".,<,.'""".'".'<._',
-'"'
all of said exc~ptions,excf;}ptfor those matters which have beenpre\tiously,
.'..'-
adjustedoi'COrrectedby..agreement of thepartiell!.
By the Court;,
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