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ESTATE OF
EDWARD R.KOCH a/k/a
EDW.R.KOCHa/k/a
EDWARD KOCH a/k/a
N 63-71-4890.__....::;..::--''-=---'-"'''-'-_
In the matter ofthe Firs tand Fina1
Account of Rob er t C.K0 ch ,
E.R.KOCH,Deceased Executor
ADJUDICATION AND DECREE
An now Ap r i 1 ?,19..:L.6.-,this matter came on for hearing,
audit and distribution of thi$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
$50 , 5 1] •97 and the account 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 distribution hereto attached and made a part hereof,unless exceptions hereto,be filed
sec.reg.or an appeal be taken herefrom sec.leg.
~OURT
1,343.4
Balance per account --'I
Additional Debits -Audit 31,761.8l
Additional Credits ~Audit 44,816.6C
Credit:Transfer Tax Paid,not reflected in
account
$64,910.16
96,671.98
51,855.38
9,642.2940,783.6~
Balance --,--I $50,511.97
Deduct Clerk's Costs &Receipts.a=n:...:...d:::...-:....:.A.;:::..d.:...v=e=-r....::.t.=i..=cs.=i..:.:n'-"l9'--lq C~~~1"50,441.47
Attorney_--=Z::.-':e'-"m"-'a::..:n-'--'a=n~d--=Zc::::e~m:-=a:..:..n'--I \ret 7D.~_~.-f~~~~o.G~'....
4.0(50,437.47
qG..NUJt Ie,'7/0~it..l,o~lu-~~O'c.ez~.5(50,425.97 ....J
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Mary Ann Boyan,Barbara Jean Cavicchia,Donald
H.Koch and Robert C.Koch,each an undivided
1/4 interest in kind at appraised values of
Cemetery Lot No.142B,Forest Lawn Gardens
($285.00),Judgment against Peter Karmazin at
742 May Term 1975 A.D.($498.68)and real
estate ($40,000.00)as certified herein,said
real estate being subject to mortgage of
Concord-Liberty Savings and Loan Association.
Recorder of Deeds,Recording Certification of
Real Estate
Register of Wills,Certification of Real Estate
Barbara Jean Cavicchia,1/4 residue 2,410.5
Mary Ann Boyan,1/4 residue,accountant to take
credit for advance of $414.88 2,410.5~
Donald H.Koch,1/4 residue
Robert C.Koch,1/4 residue
2,410.5
2,410.5
7,231.71
4,821.14
2,410.57
NO BALANCE
Note:Any income since date of accounting to
be disbursed in equal amounts to residuary
legatees.
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
REAL ESTATE TO BE CERTIFIED TO THE RECORDER OF DEEDS OF WASHINGTON
COUNTY BY THE CLERK OF THE ORPHANS'COURT DIVISION
Edward R.Koch,a/k/a Edw.'R.Koch,a/k/a Edward Kocha/k/a E.R.
Koch,Devisor,to Mary Ann Boyan,Barbara Jean Cavicchia,Donald
H.Koch and Robert C.,Koch,Devisees,each of an undivided one-
fourth interest as tenants in common,all the right,title and
interest of the De,visor in and to:
FIRST:
ALL that certain lot of ground situate in the Third
Ward of the Borough of Canonsburg,County of Washington,and
Commonwealth of Pennsylvania,bounded and described as follows,
to-wit:
BEGINNING at an iron pin on the west side of South
Jeffef~on Avenue said point being South 18 0 25'East 228 feet
from the corner of Van Eman Street;thence along the west side of
South Jefferson Avenue So~th 18 0 25'E~st 40 feet to an iron pin;
thence by land of Nannie White,formerly J.F.Speer,South 67 0
30'West,142.5 feet to an iron pin;the nce along the east side
of Coleman Alley North 18 0 25'West 40 feet to an iron pin;thenc
by lands of Mrs.James R.White,formerly Mrs.Mary Martin North
67 0 30'East 14~.5 feet to t~e place of beginning.
The fo~egoi~g description is taken from a survey made of
~aid lot of ground by H.M.Day,C.E.,November 8,1930.
!'.BEiNG 'the same property which Edward R.Koch,et ux.,by
deed dateq July 16,1954 and recorded in the Recorder's Office of
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Washington County in Deed Book Vol.901,Page 514,granted and
conveyed unto the Edward R.Koch and Elizabeth May Koch,his wife
The said Elizabeth May Koch died January 10,1962.
HAVING erected thereon a four family apartment building
known as #118 South Jefferson Avenue.
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SECOND:
ALL those certain parcels of ground situate in the First
Ward of the Borough of Canonsburg expressly excepted and reserved
in deed for four parcels of ground from the Estate of Edward R.
Koch,Deceased,per Executor to Kenneth C.Paul et ux.et al.
dated April 23,1974 and Recorded June 7,1974 in the Recorder's
Office for Washington County,Pennsylvania in Deed Book 1521,
Page 154.
Parcels First and Second are under and Subject to Mortgage from
Edward R.'Koch,widow~r to Concord-Liberty Savings and Loan
,' ' f.,.
Association dated March 11,1965 and of record in Mortgage Book
659,Page 478,Washington County Records.
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Mr.Robert C.Koch
35 carr~e Hi~:West
Willi~SVill~New York
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JUDGE'S CHAMBERS
THE ORPHANS'COURT OF WASHINGTON COUNTY
WASHINGTON,PENNSYLVANIA 15301
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IN TH£COURt 'Of;COfiHON PLEAS OF WASHIHGT0N ¢,OIJHl'Y t PENNSYLVANIA
ORPHANS'COURT OI'\'ISI0N
QEAl ESTATE 10 BE CERTIFIED TO nit:RECORDER.e;OE£O$OF WA5HINCTON
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COUNTY BV nur CLERK OF 1HEOnPHAMS'eQ"~'I'DIVISION
Edward R.Koeh.a/k/..Ed••R....Koch,alk/4 Edw.ard"KOQh·a/kla.E.R"
Koch t Oevl.l$or,to HatY Ann Boyan,Barbart!3e'an C.vlcohl~,{)onald '
H..KOQhand Robert C.Koch,OeVl$ees',e&:oh o.f an undIvided on.-
fOtu"th intet.$t a.tenartts 1fl co••on.,all tl\()t1gh',t1 tIe and
'IRST.
ALL.that cer tall1 let of oro-uno sltulltt 11\t~eThlJ'd'
W3rd of ~~;ef~orough ofC~non$bu rg t County -of Wa.hington,&ftd
:,,~..~.:.:-~..COl'M1cm\tealt!h'~fPenns)ll vlnla,bOUAQedatl(j,de~erib",dasfollo••~...
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8EGIWNINC at an irt>n pin on ttlewest side of South
:'Jefferson A\ttllfl,ue :J.·~d point,.belnfj Soutk lli~2't·'••"226 feet
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fic.·t:he corne;r Of~-~an EMan St,ri!ettlthenoealong the \nnst sid.of
South:.Jeffer&on Avenue South 10°as-East 40't.et to an iron pl"t
thenoe by land or Nannlewhi t~f fOl"lI'*rly 3 ..F.Speer t South 1:;10
'0'We!'t.142.5 feet to aft iron pin,then,ce('along the east side
of Coleman Alley Horth 18°as f feu tit!)feet to an iron plrq thenoe
by 1.an,ds·o-1M~5.Jar-HuIR.,WhIte,f~)l!·tlu!"tl)'Mrs ..Mary Mart!n'North
'10 '0'tt~tt'li~'2.5 f.~ttO,t".t>laca of btjglnnlng.
Tn.foregoIng q.,$crlptlCIl 15 taktft 'f,ltom if ,~~.Y Made,of,
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3l!ld l()'t;qliJJ~OUfld by M.M.!)ay,C.E:.,MoveMbeY e,1930.
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IrrIUG..the :same pl"operty which Cdward ft.Koch,.t U>hi,by
d4U,d dat.d~:Jul;y 16.1954.and reoorded J.n':ttf~ReeordQ·r I n 6ffioe of
Washington County in DeedSookVol..901,Page S14~grunted .tAd
conveyed lnita the Edward R.Koch 4nd!tllzibcth {'4ilY 1(001\,hi$w1fe.
The ••1dElfxabeth !>Jay Koch died January to.19t2 ..
HAVING Gl"t'lcted th$re<tn I four faMily apa.rtment building
krH)Yin as 1118 South Jef'f'eU'son,,"ve~ue~>
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SECOND I
ALL those (It)r'tal,,Jlareels of gt'Qund $1 tuat•.in the F'it&t
Ward of thb Borough of Canon_burg expre$$ly exoepted and reserved
in deed tot"fou!'pat'Q~18 of gl'ound fro..-the Estate of Edward R..
Koch ...Deoea:u,d,per Exeoutor ta,Kenn.th Cf Paul et ux.et A1.
dateo Apr.!1 23,1914.00 fteoorded~ufie 1.191fJ,in the Recot'dtu.··$'
0"lc8 fer 'a$hlngtoft County,Pennsylvenia in Deed 8o~k 1521.
Pa1iG 15th
Pa~e.,lt.First ~nd See()t\~81"\'1 under and Subjeot to Hortgtlge fro.
€.4J¥ard R.~och.w1do\fcr to CQneord-libfll'ty Savings .Ad Loan
A&$eoiatlon dated Mluch 11 f 1965 and of't'eCQrd in i>lortgag.Book
659,Page 41e~Wa~h.1ngton County Recordti.;
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LAsT WILL AND TESTAMENT
I,EDWARD R.KOCH,of the Borough of Canonsburg,Washington
County,Pennsylvania,do hereby make my Last Will and Testament and
revoke all wills or 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
transfer inheritance taxes as soon as convenient after my decease.
SECOND:All the rest,residue and remainder of my estate,
real,personal and mixed,wheresoever situated,I give,devise and
bequeath to my children,namely:,Mary Ann Boyan,Barbara Jean
Cavicchia,Donald H.Koch and Robert C.Koch,absolutely and in fee,
share and share alike.
Lastly,I do hereby nominate,constitute and appoint my son,
Robert'C.Koch to act as Executor of this my Last Will and Testament.
this
In Witness Whereof,I have hereunto set my hand and seal
~.day of July.1969..,~(J;<~\
.Q!!t'cti \I ~ea1)
Edward R.Koc '
AT'rEST..:~.'A true copy from the Record.,
d?2~.-...:.-=---::-~-:-::::---:;-;Reg.of Wills and Clerk O.C.
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6,3-1)--'r JTC;.
l\ffibuuit (@f Executor ®r 1\bmiuiatrutor
./0 fO~tatr of 'ruu.ayluattia }
C!touuty of lIa.a4iugtnu .an:
Personally before me,the undersigned authority,a .N.at.a.ry....Publi.c.._in and for said
County and State,appeared Rnb.ert C .K.ach _who,being duly
sworn according to law,deposes and says that he is the executor~ofthe es-
tate of ...Edward..R •....K..och,....et.c.•.........deceased,that the foregoing schedules constitute a
complete inventory and appraisement of the real and personal estate of ..Eciltlard..R.....Knch.....,
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 ~.
day O
SfworJnananuad~Urb_ySCribed belf90re7mZe this ····:?.!.·~:···..···}·~/e/w........ . .....ZJ·........\:Executor~~~~;;~'~~p'I;~"'"~~~,~~~~~~INSTRUCTIONS '
My Com '.?un Y.a·Il/.:itl/7.~L An mv.&~'P?t.~.rlM~~oe flIed wIthin three months after appointment of personal representative.
2.A suppIemeht~f)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 Oopies 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
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3Juurutnry aub .A.pprainrmrut .of the goods and chattels,rights and credits which
were of Edwar.d ..R Ko.ch.,etc late of Canonsburg.,..
Washington County,Pa.,taken and made in conformity with the above affidavit.
DOLLARS CENTS
Real Estate:
20,000 00
17,000 00
ALL that certain lot of ground situate in the Second
Ward of the Borough of Canonsburg,Washington County,
Pennsylvania,known as Lot No.115 in the Plan of
Lots called "Thornwood"of record in Plan Book 6
page 209 in the Recorder's Office of said County.
Having erected thereon a dwelling house known as No.
307 Bluff Avenue,Canonsburg,Pa.Together with a
right of way over a driveway and a "turn-around"
situate partly on said lot and partly on Lot No.
"116"in said Plan of Lots,but subject to the pro-
visions of an instrument between Edward R.Koch et
ux.and Carl A.Fetcko et ux.of record in Deed Book
1078 page 609 in said Recorder's Office.
ALL those four contiguous lots of ground situate on
the south side of Water Street in the First Ward of
the Borough of Canonsburg,Washington County,
Pennsylvania,being together known as Nos.36-52
Water Street,Canonsburg,Pa.The:said lots of
ground are more particularly described,and the
improvements erected thereon are designated as Item
"Second:A,B,C,and D"in a certain mortgage from
Edward R.Koch,a/k/a Edward Koch,widower,to
Concord-Liberty Savings and Loan Association,dated
March 11,1965,and of record in Mortgage Book 659
page 478 in the Recorder's Office of said County.
3.ALL that certain lot of ground situate in the Third
Ward of the Borough of Canonsburg,Washington County"
Pennsylvania,being more particularly described as I
Item "Sixth"in the aforesaid mortgage,of record
in Mortgage Book 659 page 478,having erected thereon
an apartment building and a garage apartment known a:!~
No.118 South Jefferson Avenue,Canonsburg,Pa.~O,OOO 00
2.
1.
TOTAL REAL ESTATE
285 00
n 77 ,285I 00
Cemetery Lot No.142B (4 spaces)in "Garden of the
Lilies"in "Forest Lawn Gardens"situate on U.S.
Route No.19,Peters Township,Washington County,
Pennsylvania
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'~P.WAR.D R,KOCH.,e.t.c .(..
IN THE ESTATE OF
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ZEMAN AND ZEMAN
ZEMAN LAW BUILDING
CANONSBURG,PA.
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Dollars Cents
Personal Estate;
1.Cash 176 51
2.Cash in Rent Checking Account Union National
Bank of Pittsburgh,Bridgeville,Pa.15017
Account No.03112721 555 74
3.Cash in Tax Escrow of aforesaid Mortgage to
Concord-Liberty Savings and Loan Association,
Jenkins Arcade,Pittsburgh,Pa.15222
(Mortgage Book 659 page 478)
4.15 shares,North American Rockwell Common Stock
at $28-1/8 per share
5.Clothing and personal effects
6.Household goods,furniture and furnishings
7.Judgment:Edw.R.Koch,a/k/a Edward R.Koch
vs.James F.Powers and Inez C.Powers filed
on April 19,1963 at No •.683 February Term
1963 DSB in the Court of Common Pleas of
Washington County,Pennsylvania,in the amount
of $630.00 with interest from November 29,
1962.Present whereabouts of defendants or
property subject to execution unknown.
8.Judgment:Edw.R.Koch vs.Sam Borrelli,Jr.
and Shirley Borrelli,filed on December 20,
1963,at No.576 November Term 1963 DSB in the
aforesaid Court in the amount of $297.50,with
interest from December 12,1958.Present·
whereabouts of.defendants or property subject
to execution unknown.
3,628 57
421 88
9 15
401 53
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9.Claim against Concord-Liberty Savings and Loan
Association for erroneous payment of taxes from
Escrow Account for mortgage aforesaid (Mortgage
Book 659 page 478).563 03
85
128 00
43
5969
83254TotalPersonalEstate
Total Real and Personal Estate
Claims against Andrew T.Chopak and Virginia R.
Chopak,his wife,for interest on delay in
closing and transmitting funds on sale of prem-
ises at 229 Grace Avenue,Canonsburg,Pa.
Two 2%Subordinated Debentures Series A.
Nos.A.C.1345 and A.C.1346 of the Greater
Canonsburg Indus~~Development Corporation
dated February 1,1960 due February 1,1985
or on call.Face value $100.00 Estimated
present value with unredeemed coupons $64.00
each.
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STATE OF PENNSYLVANIA,'I,(S5:
WASHINGTON COUNTY,,'~
The within named Accountant,being duly sworn according to law,deposeS and says that the above account
as stated is true and correct os he verily believes.
S I 'b 'b d b'f'h'.2,jU .worn ane,su sen e e ore me tiS .
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day of -------.~----:<--JuJ.:y:-~;zJ------19--72---__
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Canonsburg,Washington County,Pi;,
,My Commission Expire\!
-:.'t",June 26,1975
-_r12~_ek~_Robert C.KOCh,EX~~·····,
Walshington County,ss:I do certify that I have given legal notice't'O all persons
concerned of the filing of the within account in the manner
prescribed by Sta'tute and Rule of Court,as evidenced by proofs
thereof filed to No....le.3::.7a.-:.3.3..L ...._.....
Witness my hand and official 'Sea,1 this..J.r __.
day of ~.~~~.~..~___ _ _19-.7J,....
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Register of Wills
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WASHINGTON CO'.,PA •.
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FIRST AND FINAL ACCOUNT OF
ROBERT C.KOCH,EXECUTOR
OF THE ESTATE OF EDWARD R.KOCH a k a
EDW.R.KOCH a k a EDWARD KOCH a k a
E.R.KOCH,DECEASED
Dated as of June 30,1972 No.63-71-489
Date of Death:
Date of Grant of Letters:
Date of Last Advertisement:
PRINCIPAL ACCOUNT
The Accountant charges himself as follows:
Inventory and Appra~sement:
May 4,1971
May 7,1971
June 3,1971
Gain on sale of North American Rockwell
Stock:
Inventoried value:$421.88
12{11/71 Sale of 5 shares
3/1/72 Sale of 10 shares
Total
145.00
3~2.5047.50
12.15
Less:
5/24/71 Federal Insurance Co.
Indemnity bond on lost certificate
Net gain on sale of stock
Gain on sale of household goods,furniture
and furnishings and personal effects.
Inventoried at $401.53 and $9l5.
Sold for $584.33.
Gain
Total to Principal Account
53.47 ./
173.65
$83,481.96 ~
Accountant claims credits on Principal Account by
reason of following losses,conversions and
adjustments:
3/11/72 Sale of Greater Canonsburg Industrial
Development Corporation Bonds inventoried
at $128.00.Sold for $116.00
Loss
9/21/71 Sale and conversion of real estate at
No.307 Bluff Avenue,Canonsburg,Pa.to
James Boyan et ux.,inventoried at
$17,000.00:
Sales price $17,000.00,~lus prorated 1971
taxes of $118.02 or $17,118.02.
Less:Transfer Stamps 170.00
Notary Fee 1.00
Mortgage Release 20.00
To Concord-Liberty Savings
and Loan Association
for mortgage release 10,000.00
$10,191.00
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Net proceeds from sale:
Adjustment to Inventory
Adjustment to Tax Escrow held by
Concord-Liberty Savings and Loan
Association inventoried at
6/17/71 Borough and County Taxes
paid from escrow
,I$6,927.02
d:>/''P 10,072.98
3,628.57
7/26/71 School taxes paid from escrow 1,193.62
12/7/71 Transferred to credit on
principal of mortgage 2.200.00
Credits due Accountant on Principal Account
Summary:
Total to Principal Account
Credits due on Principal Account
Net Amount chargeable to Accountant on
Principal Account:
INCOME ACCOUNT
4.378.80 /
$14,463.78 /
$83,481.96
14,463.78
$99,018.18 ,/
Accountant charges himself with the following:
6/24/71 North American Rockwell dividends
8/23/71 Social Security death benefit
8/30/71 Medicare reimbursement
9/7/71 North American Rockwell dividend
10/6/71 Social Security adjustment for May,1971
10/15/71 Medicare reimbursement
10/30/71 Liberty Mutual Insurance Co.Refund on
Homeowner's policy premium
94.50
255.00
4.00
5.25
178.00
16.00
38.00
12/15/71 North American Rockwell dividend
12/31/71 Liberty National Bank and Trust Co.
2/18/72 Blue Cross reimbursement
3/2/72 Blue Cross reimbursement
3/13/72 North American Rockwell dividend
3/16/72 Blue Cross reimbursement
3/20/72 Blue Cross reimbursement
5.25
Interest 93.71
5.10
65.00
3.50
3.00
14.00
-2-
3/31/72 Liberty National Bank and Trust Co.Interest $105.47
6/30/72 Liberty National Bank and Trust Co.Interest 121.07
5/4/71 to 6/30/72 Rental Collections from following
tenants:
Total
6/24/71 Rent from "back apartment"
12/6/71 Rent from "back apartment:
5/1/71 to 6/30/72 Rent from K.Paul
Amount actually collected $1055.26
Credit for maintenance work
claimed as credit below 999.74
Total Income Account to 6/30/72
Frye
Everett
Sobrasky
Furda~l
Nickovich
Corson
McKenna
$1500.03
1470.00
1400.00
800.00
1025.00
750.00
1365.00
/8,310.03
90.00
160.00
1,-755.00 )
$11,321.88 I
EXPENSE AND DISBURSEMENT ACCOUNT
The Accountant claims credits for the following payments:
5/7 Russell Marino,Register -letters and 1 S.C.
5/13 Washington Record Co.-advertising
5/24 Malcolm Morgan,Tresaurer -personal property tax
5/24 James Boyan -funeral expenses
5/24 West Penn Power Company -utility service
5/24 Concord-Liberty Savings -mortgage payment
and Loan
5/24 The Daily Notes -advertising
6/8
6/9
6/9
6/16
",
Concord-Liberty Savings
and Loan
Russell Marino
Liberty-Mutual Insurance
Co.
Columbia Gas
Liberty National Bank
Liberty National Bank
-3-
-mortgage payment
-two short certificates
-insurance
-utility service
check charge
service charge
$25.50
14.00
3.51
65.39
15.00
500.00
12.50
500.00
2.00
150.00
15.00
6.90
1.05
..
11/15 Columbia Gas
Liberty National Bank
11/22 John Lesko
11/28 Oak Spring Cemetery
12/3 Dr.Weaver
12/10 Concord-Liberty Savings and
Loan
500.00
$500.00
150.00
1.20
500.00
100.00
17.73
.69
8.00
8.55
500.00
5.00
66.85
.63
15.00
500.00
9.19
17.50
1.05
500.00
10.03
8.48
15.00
.61
104.00
-mortgage payment
-opening and closing 120.00
grave
-medical services 60.00
-paint
-utility service
-service charge
-repairs
-phone expenses
-mortgage payment
-repairs
-medical services
-mortgage payment
-service charge
-refund,rent
overpayment
-expenses,admini-
stration
-service charge
-utility service
-stamps
-Phone re:Real
Estate Sale
-mortgage payment
-administration
expenses
-service charge
-insurance
-service charge
-mortgage payment
-insurance
-mortgage payment
Frank Sobrasky
Liberty National Bank
U.S.Post Off~ce
Mary Ann Boyan
Concord-Liberty Savings and
Loan
Frank Sobrasky
Robert C.Koch
Concord-Liberty Savings and
Loan
Liberty Mutual Insurance Co.
Liberty National Bank
Concord-Liberty Savings and
Loan
Liberty Mutual Insurance Co.
Robert C.Koch
n '
n
n
n
Liberty National Bank
West Penn Power Company
Concord-Liberty Savings and
Loan
Frank Sobrasky
Dr.George Berg
LiQerty National Bank
11/7 Concord-Liberty Savings and
Loan
11/10 Robert C.Koch
8/10
9/25
10/7
10/11
10/20
8/28
8/9
9/18
9/18
7/12
12/23 West Penn Power Company
Liberty National Bank
-utility serVice
-service charge
15.00
.35
-4-
",
Concord-Liberty Savings and Loan -mortgage payment
Mary P.Zeman -notary service
Concord-Liberty Savings and Loan -mortgage payment
Robert C.Koch -administration-
expense
Strabane Post Office -certified mail
Concord-Liberty Savings and Loan -mortgage payment
West Penn Power Company utility service
Liberty National Bank -service charge
Concord-Liberty Savings and Loan -mortgage payment
Concord-Liberty Savings and Loan -mortgage payment
Liberty Mutual Insurance Co.-insurance
Robert C.Koch 9 administration
expense
Frank Sobrasky -repairs
Pittsburgh Plate Glass -paint
Concord-Liberty Savings and Loan -mortgage payment
Columbia Gas utility service
West Penn Power Company utility service
8.00
.25
1.00
550.00
91.90
.98
550.00
15.00
.41
550.00
550.00
.75
250.00
.69
550.00
.83
146.00
8.00
4.11
28.73
550.00
15.00
15.00
1.07-service charge
-service charge
-service charge
-service charge
-insurance
-service charge
-stamps
Liberty National Bank
Liberty National Bank _
5/5
6/19-
6/23
5/22
5/26
6/9
6/9
Liberty National Bank
4/14 Liberty Mutual Insurance Co.
Liberty National Bank
3/3
3/23
1/28
1/2'8
1/31
2/1
2/3
2/18
1.2.7£
1/15 U.S.Postmaster
Liberty National Bank
1,378.50
161.02
6/30
6/30
6/30
6/30
Skyvue Terrace,Inc.
Sam Sapp
W.Leonard Griffith Funeral Home
Robert C.Koch
-nursing home 116.61
services
-balance of account 140.60
-Funeral expense,
etc.
-expenses advanc-
ed for property
management in
decedent's lifetime
-5-
·,
6/30 Robert C.Koch Partial payment:$2,000.00
Executor's commission
6/30 Zeman and Zeman Partial payment:2,000.00
Attorneys'fee
511/71 to 6/30/72
K.Paul Maintenance work on 699.74
real estate /Total:15,429.90
Note:The foregoing mortgage payments to Concord-Liberty
Savings and Loan were applied to interest,the
replenishing of the escrow account for taxes and the
balance to the reduction of the principal balance of
the mortgage.From the escrow account the following
amounts were paid by Concord-Liberty Savings and Loan
on ~~y 26,1972 on account of:
1972 County taxes:
1972 Borough taxes:
RECAPITULATION TO 6/30/72
$272.13
542.00
Net amount chargeable to Accountant on
Principal Account
Income Account chargeable to Accountant
Total
Expense and Disbursement Account credited
to AC,countant
Balance
-6-
$69,018.18
11,321.88
$80,340.06
15,429.90 /
$64,910.16 V
THE DAILY NOTES
CANONSBURG,PA,
PROOF OF PUBLICATION
.,'.
EX~CUTOR'SNOTIC~E
Estate of EdW~fa·R;~o~ia:c.'
Koch,a-k-aEdw.ard,Koch,a:k'-
·d~cea~.ed',.l~te_.of <;?"<?risbu
CountyI Perina..',.:',~
LETTERS Testamentary up
estate having be;n g-ranted
dersigned,notice is h;ere,'?V giv ,~
indebted thereto to make im alate
payment,and 'to thOs.e.lh.~y~'W'~~~M·~'",or II
demands topresentthem for'settlem~nt:"'~:~
RobertC.Koch I '
35 Carriage HillWest ..
Williamsville,N_V.1422~1"',,,{
~Executor.""'.:uC"'£
Zemanandz~,~an~.~Attorney~~~·
ZemanL~w.~0ra:«('gi •;~"'I.Canonsbur~..·.;-pa.15317,Mar18,~~Jru'ne1;1~7i
•.J;j;~~_
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.
Personally appeared before me,a Notary Public in and for said county and state,
.Robe+-..'t-_R.QJ.?-iJl§QIL ,who being duly sworn,deposes and says:that.~he .th Manager f th N t P bl'h'&P ,t'C PISe0e0·es u IS mg rm mg 0"a enn-
sylvania corporation,and its agent in this behalf:that the said company is the pub-
li~her 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
~faeyredfg~2~:<Juen~If~eri~i?lregular issues on the following dates:
~
Washington County ReportS
Washington,Pennsylvania
(PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION)
Estate Notices
The Register of WUls 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.
••• •• ••• • ••• • ••••
KOCH.EDWARD R.,a/k/a EDW.R.IKOCH,a/k/a EDWARD KOCH,a/k/aE.R.KOCH,Dec'd.
Late of Canonsburg,Washington I
County,Penna.Executor:Robert C Koch,35 Car-
riage Hill West,Williamsville,N.Y.
14221Attorneys:Zeman and Zeman,Zeman
Law Building,Canonsburg,Pa.15317 I
.'PROOF OF PUBLICATION
In compliance with tlhe Newspaper Advertising Act of May 16,1929,P.L.J.784 Sec.3,paragraphs (3)and (25).
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 officiaJ!legal periodical for said Washington County,published weekly
having its place of business at Washington,Washington County,Pennsylvania,
and is acting as its agent in this behalf;that the said WASHINGTON
COUNTY REPORTS was established on March 31,1920,and was designated
as the official legal publication for Washington County,Pennsylvania,by order
of the several courts of said County,dated November 11,1920;that the printed
notice or advertisement attached hereto is a copy of a notice or advertisement,
exactly as printed or published,which appeared in the said legal periodical in
its regular issues on the following dates:
COUNTY OF WASHINGTON}SS
STATE OF PENNSYLVANIA •..
...............~Y.?Q.L.?.?..!~.?.?..~.
...............~~~~~~.9..?.!...
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
:~eg~~~~s of this affidavit abSeftoOr:e:~;~~L/
Sworn to and subscribed ~_~~_..__
......~~.g day Of..~~!l~.~..l ,19 :!}:;.
~--<r/~~
Jr.u'-')"·fJE T"L'I"."C'c"/,vNAflotJryPu'l'c " "v.,",J '"
U .~,ii~~ldn(Tt""J1 w~-.".M'C ,_'rr'".u"....,1lngton Co.
I om"iloolon EXiJlres JUly 1,1974
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
IN RE:
ESTATE OF EDWARD R.KOCH,
a/k/a EDW.R.KOCH,a/k/a
EDWARD KOCH,a/k/a
E.R.KOCH,DECEASED.
I No.63-71-489
PETITION
TO THE HONORABLE PAUL A.SIMMONS,
PRESIDING JUDGE OF SAID ORPHANS'COURT DIVISION:
And now,March;r~,1976,comes Robert C.Koch,Executor
of the Estate of the above-named Decedent,by his attorneys,Zeman
and Zeman,and respectfully represents:
1.On Friday,September 15,1972,a hearing on the
Audit of the First and Final Account of .Robert C.Koch,Executor,
was held before the Honorable Alexander R.Curran,Specially
Presiding.
2.The customary notice of the filing of said Account
and the date of Audit was given to all interested parties on
July 27,1972.In particular,said notice was sent to the
following persons:
a)
b)
c)
d)
e)
f)
g)
Andrew T.Chopak.
Virginia R.Chopak.
George J.Modrak,Esq.,Attorney for Andrew T.
Chopak,et ux.
W.A.Wilson Construction,Inc.
W.Bertram Waychoff,Esq.
Stuart E.Murphy,Esq.,in c/o McIlvaine &Carroll
(Messrs.Waychoff and Murphy were of counsel for
W.A.Wilson Construction,Inc.)
Patrono,Ceisler,Edwards and Pettit who represented
James C.Fulton and Marjorie Fulton,his wife.
·.
3.At the said Hearing on the Audit,counsel for
Robert C.Koch,Executor,stated that the claim of W.A.Wilson
Construction,Inc.(in the amount of $207.00),the claim of
Andrew T.Chopak and Virginia Chopak (in the amount of $75.00)
and the claim of James C.Fulton and Marjorie Fulton -"Fultontt-
(in a substantial but undetermined amount)were disputed and not
admitted.
4.At said Hearing,counsel for Robert C.Koch,Executor,
stated that the preparation of an Audit Petition would have been
futile because the "Fulton"claim in a very substantial amount was
involved in an Action in Assumpsit at No.54 September Term 1968
A.D.and in an Action in Trespass at No.55 September Term 1968 A.D.
and at that time were on the trial list in the Civil Division of
this Court.
5.Francis H.Patrono,Esquire,representing the Fultons,
was present at the said Hearing on the Audit and participated
therein.
6.Neither W.A.Wilson Construction,Inc.nor Andrew T.
Chopak nor Virginia Chopak nor their respective counsel appeared
at the said Hearing on the Audit nor presented any claims at said
Hearing.
7.Attached hereto as EXhibit "A"and made part hereof
is a copy of the official transcript of the said "Hearing on Audit"
which,after Mr.Patrono's suggestions regarding the "Fulton"
claims,contains the following colloguy between the Court and
Mr.Zeman,counsel for Robert C.Koch,Executor:
"MR.ZEMAN:I am most appreciative of the suggestion Mr.
Patrono has made and if the carrier would be willing to
supply that information and if its counsel would be in
accord,then under those circumstances we feel that it
would be possible to close this audit on that basis,
Your Honor,and not have it continued over to the next
term.
-~-
·.
"THE COURT:Suppose we continue this,IVIr.Patrono,for a
period of two or three weeks and then we will recall
it when it is necessary to see if you two can get that
worked out.
MR.ZEMAN:But otherwise,the audit will be closed.
(emphasis supplied)
THE COURT:After you let us know in that period,yes.
MR.ZEMAN:All right.Thank you,Your Honor.
THE COURT:Is there anybody else interested in the estate
of Edward R.Koch?
(NO RESPONSE)"(emphasis supplied)
8.The aforesaid "Fulton"cases at Nos.54 and 55
September Term 1968 A.D.went on to trial and finally on October 2,
1973 jury verdicts were returned in favor of the defendant,
Edward R.Koch.Post-trial motions of plaintiffs were withdrawn
and on November 30,1973 Judgments were entered against the
plaintiffs and in favor of the defendant on the verdicts.
9.The judgments against the Fultons as set forth in
paragraph No.8 above,are dispositive of their claims presented
at the said Hearing on Audit,so that said claims can no longer
be pursued in the Orphans'Court Division.
10.The alleged claims of W.A.Wilson Construction,
Inc.and of Andrew T.Chopak and Virginia R.Chopak were reported
to the Court.They were disputed and not admitted~Since neither
the claimants nor their counsel appeared or presented their
claims at the Audit,they must be refused as a matter of law
pursuant to Article VI,Section 16 of the Fiduciaries Act 20 P.S.
320.616 then in effect and re-enacted as Section 3386 of the
P.E.F.Code which sections provide:
"If any claimant whose claim is not reported to the
court by the personal representative as an admitted claim
shall fail to present it at the call for audit or confir-
mation,he shall not be entitled to receive any share of
the real and personal estate distributed pursuant to such
audit or confirmation,whether the estate of the decedent
be solvent or insolvent."
-3-
11.Robert C.Koch has now filed his Petition Sur Audit
of his First and Final Account,showing as admitted claims:
a)The inheritance tax due the Commonwealth of
Pennsylvania which,since said Petition was filed,has been
paid.A copy of the Official Receipt therefor is hereto
attached as Exhibit "B".
b)The balance due Concord-Liberty Savings and Loan
Association on a mortgage which will remain.as an encumbrance
on the real estate to be awarded in kind to the devisees.
12.Your petitioner believes and,therefore,avers that
the Honorable Alexander R.Curran closed the Audit except for the
determination of the "Fulton"claims or,put another way,that he
held the Audit open solely for the determination of the "Fulton"
claims,that being the intended ruling in the colloguy quoted in
paragraph No.7 above.
WHEREFORE,showing as aforesaid,your Petitioner by his
counsel respectfully prays that Your Honorable Court finally close
the Audit of the First and Final Account of Robert C.Koch,
Executor as aforesaid and cause a Decree and Schedule of Distribution
to be forthwith made upon the payment of any Audit or similar costs
without the necessity of further notice or hearing,since no
cognizable disputed claims can now be asserted.
And he will ever pray,etc.
ZEMAN AND ZEMAN
BY_-f-~;';"'-+-"-:;''''F-_
Robert C.
r,Petitioner
-4-
/!
.i
L,
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNi.
ORPHANS'COURT DNISION
as Edw .R~Koch.The Executor is Robert C.Koch and the
The estate of Edward R.Koch.also known
'.Friday,September 15,1972,at 10:00 A.M.,EDS
The Honorable ALEXANDER R.CURRAN,J.,
Specially Presiding.
No.489 of 1971
(
)
(
)
(
)
(
)
(
)
----:------
HEARING ON AUDIT
ZEMAN &ZEMAN,Esqs.,of Canonsburg,Pa.,
representing the AGcountant.
FRANCIS H.PATRONO.ESQ.~of Washington,Pa,
,·representing Mr ..&Mrs.James C'.Fulton.claim nts.
INRE:
Estate of
iii
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..~TIME:
D-III
II:
....0::lo .
~THE COURT:
0(.
u
ii:IL.o
EDWARD R.KOCH,'a/k/a
EDW.R.KOCH,a/k/a .
«EDWARD KOCH,a/k/a
~Eo R.KOCH,.
:i>-~Deceased.z ..
IIICL
io....oZ
:J:
III.<.::
.:BEFORE:
u
0:.....1/1o
:J"':UgAPPEARANCES:
">
x.."C'I
•...
"
....
I'
..
attorney Mr.Zeman.
,ROBERT 'ZEMAN:If the Court please.we offer at this time electi ns
to take in kind.the Inventory.our appearance,the copy of the
notic e to the creditors.the xerox copy of the Last \Vill and .
'Testament of the decedent.VVe have not prepared an Audit Petition
I -U-~f.::::.;or the reason that there is
6x /1.(p i r '',4 II
.....
/
-_._~-,-~_.....","~---_,-,--~---...:._-~.
Iii _.t.1 21
-;:::-':::::::'=====IF=====:==:=:===:======:==:==:=:=:=~==7=:::::==:7~===:==:====l~=of this Court a very substantial claim against the decedent,a
_.,.....
claim arising out of an alleged tresra:ss and alleged assumpsit acti n.
,And the claims are on the trial list for the forthcoming civil term.
at 54 and 55 September Term,.1968.Although there is insurance
coverage and the carrier is defending the actions---incidentally,.
..
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the plaintiff is defended by the firm of Patrono,Ceis ler,EdY/ards..
and Pettit,and I observe Mr.Patrono ~s in the Courtroom at the
.present time.As I say,we have not prepared the Audit Petition
because of the size of this claim.And despite the presence of the
',insurance carrier in the picture,it's str..ictly speaking a contingent
••~,-'.
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o
..1.«
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claim against the estate.Arid the amount of the claim,as the
-Courtcan'~vell understand,as well as its validity,is subject to
:seriops question..
We would ask that the audit be closed,however....
..
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subject to the disposition of certain matt ers.One,-the balanc e due
the firm'of Zeman &Zeman for services rendered in the lifetime
of the deceased;the unpaid balance of the attorney's fee in the esta~e;
the unpaid balance of the executor's commission;the payment of'
the Inheritance Tax which,of course,was in turn qualified by'the ut-
come of this suit that I mentioned.We admit the claim of the ,.
unpaid balance of a mortgage of Concord Liberty Savings &Loan
Association.'The claims that I have mentioned except the Fulton·
claim are admitted.The Fulton claim is disputed.The claim of
"
",'.
~.·l·.....-
Andre'y T.and:Virginia C~opakis disputed.The claim of W.A.
r'"
...•
3
=====H=======================!=-
,Wilson Construction,Inc.is disputed.There are two parcels of
unconverted real estate which are to be taken in kind and elections
'have been filed.There are two undisposed lots in the Forest
Lawn GardenCemetery which should perhaps be '.reawarded
..,
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to the exe~.utor for disposition.It is extremely difficult to dispos'e .
of burial plots in forest Lawn Gardens sirice the operator of ·the .
cemetery does not buy them bacl~.And there"may beconsi.derable
.difficulty to dispose of them.
There will be additional credits for mortgage
.\
payments and repairs.Ther e Vi/ill be an..-additional credit for accou tlng
services.In view of the situation as it pres ents itself,it wou'ld .
appear to be a futile gesture to present an Audit Petition at this ti
As I say,'ve wOuld ask that the audit be closed,subject to the
matters mentioned.And ':'Ie res pect~ully request leave of the Court
It see1p.s to me,Mr.Zeman,with all these
.'.may occur in the Fulton case.
to file the Audila..Petition as soon as 've have some idea as to 'Nhat .
complications,'ve·.are almost-.:premature to close the audit at this
uiII:Wl-ll:o.11.
IlJa:
I-0::>.3 THE COURT:
.J<oii:...o
time.I think it would be b.etter if 've continued it 'vhen you present
your petition.There is no hurry at the present time.We have
no assurance that this 'case will be reached in the next trial list.
MR.ZEMAN:It appears to be rather high on the list,Your
Honor.But we did wish to have the audit closed as to claims \vhic
",.
I had mentioned,subject to their determination.The reason for
.-::-.~•.<.;<.'-"j'-'
/
U'
,'"I
.._.
it is we didn't want to have to send out additional notices and then
go through this same thing all over again,
,.
appearance for James C.Fulton and Marjorie Fulton.his wife ~
..'
THE COURT:
MR.PATRONO:
Mr.Patrono?
If the C;purt please.'Nerd,like to enter our
"
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We have attached to the Praecipe for Appearance a copy of the clai s,''
in the trespass actiondovv'l1stairs and a copy of the pre-:trial prese
',tation on behalf of the plaintiffs in the bNO actions.I helieve we hi:w
furnished these to Mr,Zeman previously,
With respect to the status of the case downstair '~
it's on the present trial list,but it hp,s been cOl').tinued due to the
inavailability of Our person,I would say to the Court that the
action downstairs is being defended by th~firm of Schmidt and
Allisonand I believe they have been engaged by an insurance carr'i .1'.
'.. ..
Now if the inSurance c~rrier would certify to us that the cove;age
of the policy is adequate to cover our claim'and ,would certify to us
that there is no question as to the availability of that coverage.
I would see that there would be no impediment then to having this
estate ,finished,But we have no knowledge as to the coverage or
indeed as to 'vhether the insurance company claims any policy·
defenseless','But if we have these things.I think we could make
Mr.Zeman's burden a lot lighter.
MR.ZEMAN:1 am most appreciative of the suggestion Mr."
/
!........
~\.-/.\.
\
/\/
/
\\
L _.-L
Patrono has made and if the carrier would be 'villing to supply that
information and if its counsel 'Nould be in accord.then 'under those
circumstances ''Ie feel that it would be possible to close'this audit
on that basis,Your Honor.and not have it continued over to the ne't
term"
necessary to see if you two can get that 'vorked out.
period of bvo or three weeks an?then we will recall it when it is
~THE COURT:«>.J>-IIIZZ
bI
II.
i·ot-el~MR.ZEMAN:xl~«~'['HE COURT:
,.:u~MR.ZEMAN:~1 '.o
~THE COURT:
~o~Edward R.Koch?x..r-l'I
Suppose we continue tl;J.is,Mr.Patrono.for a
But othervvise,the audit will be closed.
After you let us know in"that period.yes.
An right.Thank you,Your Honor.
Is there anybody else interested in the estate of
(NO RESPONSE )
he'aring of the.The foregoing record of the
iii;'..:0:
bI~I hereby certify that the proceedings and evidence are contained
0-bi0:.li:fully and accurately in .the notes taken by me on the hearing 'of the above
~.
oU
.J cause.and that this copy is a corre transcript of the
.~
uj;:
II.o
.,~".
,
u
above cause is here.by approved and directed to be filed.
By the Court,
/
<,
:
_____.~-2...,I:i'j. !:-._•.~~-'-~_..0__•••p "__•••__~••_••_.~__••••••
\.
\)
/-//
...!..••".__._.-.-.-..0.-._"__"_--:."_"---.__......._....''•._.~__--.~_...__••_.•__v _.__"__•••_
S
$1,115.13
$
$
$
$1,115.13
$---~----
228.28$--....,.---1
$--------'---
%Tax on $_
Estate Tax,Act of
May 7,1927
2%Tax on $_
6 %Tax 0 n $18 ,585 .55
15%Tax on
TOTAL TAX CREDIT
less five percentum of tax if
poid within three months after
date of death
Plus interest at the rate of~%from 8-4-72dateto _1f\
,~,\..
Edward Koch
January 7 1976
Canonsburg Penna.15317
Zeman Law Bui1din~
jmo
Att •ZeIDAn &Zeman
File No._6_3_-_7_1_-_4_8_9_Daie of Death_5_-_4_-_7_1_--;
'''ashingtonCountY=--f
Remarks;
t
ItJ
I'
"'@00 ~@j ~[KJ ill [L SEA l 5==::::=1=,.,=43=.=41==!'l~NOT.T.b.dol.,.,.,~'''''.'-3S_-170-ZIH
'~Received by .-H~~::::':=:~:::::Y~~".dLQ..::::L.L __'l!!I NOTE:In accepting the transfer Inheritance tax on future estates,prior to the dealh of the life
,,'I~I!'lenant or tenant for years,as evidencgd by this receipt,it is understood that the Commonwealth shall
nat be precluded or prevented from hereafter assessing additional inheritance tax at the d~ath of Ihe+~o.:::.:=F-~s..:::::~==:":~~-h~~!G::~~~:c~:.....H
{.life teno"t or 'anant for years wh..neve,"appears that such additional tax may be legnlly due and 11~.'j);"C;;co;;::lI:Jecretib~'e1jf:::o::;ra;:n3fare~0i(so::n:;;w:;:ha:lt~soSevi£g::::r'=sa::i:E::;;;:oie~i;:;;~OOC:;;'::~~~~ii6li:=3'~c::::~~E:=~eii:=::::J~C::;:B~=~~C=D~I.
"
."...
COMMONWEALrH OF PENNSYLVANIA
COUNTY OF WASHINGTON
ss:
Personally appeared before me,the undersigned authority,
Robert L.Zeman,Esquire,who,being duly sworn according to law,
deposes and says that he is the attorney for Robert C.Koch,
Executor,the petitioner in the foregoing Petition who presently
resides in the Commonwealth of Virginia;that the facts set forth
in the foregoing Petition are known best by the deponent and that
to the best of deponent's knowledge,information and belief,the
averments contained therein are true and correct.
,Esquire
Sworn to and subscribed before
me this A :lYlof.day of
March,A.D.,1976
Mrs.Mary P.eman,otary Public
Canonsburg,Washington County,Pa.
My Commission Expires June 26,1979
(Notarial Seal)
r ...
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
IN RE:
ESTATE OF EDWARD R.KOCH,
a/k/a EDW.R.KOCH,a/k/a
EDWARD KOCH,a/k/a
E.R.KOCH,DECEASED.
I No.63-71-489
DECREE
And now March;2;(,1976,the annexed Petition of
Robert C.Koch,Executor,having been presented,upon consideration
thereof and on motion of Zeman and Zeman,attorneys for the
petitioner,it is hereby Ordered and Decreed that the prayer
thereof be granted,that the Audit of the First and Final Account
of Robert C.Koch,Executor,be,and hereby is,declared closed
for the reason that there are no cognizable disputed claims which
can now be asserted and,further,that a Decree and Schedule of
Distribution be forthwith made upon the payment of any Audit or
similar costs.
BY THE COURT
).,
·'.
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
ESTATE OF:
EDWARD Re KOCH,a/k/a
Emv.R.KOCH,a/k/a
EDWARD KOCH,a/k/a
E.R.KOCH,Deceased.
No.63-71-489
In the matter of the First and
Final Account of Robert C.
Koch,Executor
RECEIPT AND RELEASE
The undersigned acknowledges receipt from Robert C.
Koch,Executor of the Estate of the above named Decedent,of all
sums due the undersigned as a residuary devisee-legatee in the
Estate of said Decedent in accordance with the Adjudication and
De'cree and Schedule of Distribution in said Estate dated April 8,
1976;and in consideration of such payment the undersigned hereby
releases and discharges any lien which the undersigned might or
could have on any and all real estate of which the said Edward R.
Koch,a/k/a Edw.R.Koch,a/k/a Edward Koch,a/k/a E.R.Koch,
died seized.
In Witness Whereof,I have hereunto set my hand and seal
this IO~day of Il PTl.'L 1976.
-I'"
"
cm~ONWEALTH OF PENNSYLVANIA
COUNTY OF WASHINGTON
,On this,the 10"day of
ss:
19 76 ,before
me,a Notary Public,the undersigned officer,personally appeared
ROBERT C.KOCH,
.known to me .(or satisfactorily'proven)to be the person(s)whose
.name(s)(is)(are)subscribed t<?the within instrument,and
acknowledged that
contained.
he executed the same for the purposes therein
In Witness \Vhereof,I hereunto set my hand and official'
seal.
,',,
,MRS.MARVP.m.iAfI,rk~arJ I'ubli"-.
Canonsburg,WaShington Ccunty,Pa.
My Commission EXpires June 26,1979'
...~,
IN THE COURT"OFCOMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
63-71-489
I
ESTATE OF:
EDWARD R.KOCH,a/k/a
EDW.R.KOCH,a/k/a
EDWARD KOCH,a/k/a
E.R.KOCH,Deceased.
.j No.
In the matter of the First and
Final Account of Robert C.
Koch,Executor
RECEIPT AND RELEASE
The undersigned acknowledges receipt from Robert C.
Koch,Executor of the Estate of the above named Decedent,of all
sums due the undersigned as a residuary devisee-legatee in the
Estate of said Decedent in accordance with the Adjudication and
Decree and Schedule of Distribution in said Estate dated April 8,
1976;and in consideration of such payment the undersigned hereby
releases and discharges any lien which the undersigned might or
could have on any and all real ~state of which the said Edward R~
Koch,a/k/a Edw.R.Koch,a/k/a Edward Koch,a/k/a E.R.Koch t
died seized.
In Witness \Vhereof,I have hereunto set my hand and seal
this /'1 pi'day of ~1976.
I .
Witness:~~Jk~"Donald H.Koch
(Seal)
"
...
.:
COr~ON\i8ALTH OF PENNSYLVANIA ~
COUNTY OF W~3BK~~ALLEGHENY ~
.On thiss the /1d day of
ss:.
1976 ,.before
i•i
me,.a Notary Public,.the undersigned officer,.personally appeared
OONALD H.KOCH,
.known to me .(or satisfactorily proven)to be the person(s)whose
name(s)(is)(~)subscribed t~the within instrument,and
acknowledged that
contained.
he executed the same for the purposes therein
In Witness \~ereof,.I hereunto set my hand and official
seal.
Notary Public
¥q Commission Expires:
ANN CONNER,Notary Public
PITTSBURGH,AllEGHtNY·COUNTY,PA..
MY COMMISSION EXPIRES MARCH 3i,1977
/
...•~
"
.'
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,'PENNSYLVANIA
ORPHANS'COURT DIVISION
..
ESTATE OF:
EDWARD R.KOCH,a/k/a
Emv.R.KOCH,a/k/a
EDWARD KOCH,a/k/a
E.R.KOCH,Deceased.
No.63-71-489
In the matter of the First and
Final Account of Robert C.
Koch,Executor
RECEIPT AND RELEASE
The undersigned acknowledges receipt from Robert C.
Koch,Executor of the Estate of tlieabove named Decedent,of all
sums due the undersigned as a residuary devisee-legatee in the
Estate of said Decedent in accordance with the Adjudication and
Decree and Schedule of Distribution in said Estate dated April 8,
1976;and in consideration of such payment the undersigned hereby
Ireleasesand discharges any lien which the undersigned might or
could have on any and all real estate of which the said Edward R.
Koch,a/k/a Edw.R.Koch,a/k/a Edward Koch,a/k/a E.R.Koch,
died seized.
In Witness Whereof,I have hereunto set my hand and seal
this -.2 0 day of 1976.
."
COr~ON\VEALTH OF PENNSYLVANIA
COUNTY OF WASHINGTON
.On this,the ~~day of
ss:
~..19 76 ,before
me,a Notary Public,the undersigned officer,personally appeared
MARY·ANN BOY AN,
.known to me Cor satisfactorily proven)to be the person(s)whose
.name(s)(is)(~)subscribed t~the within instrument,and
acknowledged that she executed the same for the purposes therein
contained.
In Witness \Vhereof,I hereunto set my hand and official
seal.
/
'/
,.
~~7t/~. .NOt:ryblic 77 ..
~~Commission Expires:
MRS.MARY P.ZEMAN,Nctary Public.
Canonsburg,Washington County,Pa.tA~Commission Expires June 26,1919 .
"
II
.'
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANI A
ORPHANS'COURT DIVISION
63-71-489ESTATEOF:
EDWARD R.KOCH,a/k/a
EDW.R.KOCH,a/k/a
EDWARD KOCH,a/k/a
E.R.KOCH,Deceased.
..1No.In the matter of the First and
Final Account of Robert C.
Koch,Executor
RECEIPT AfiD RELEASE
The undersigned acknowledges receipt from Robert C.
Koch,Executor of the Estate of the above named Decedent,of all
sums due the undersigned as a residuary devisee-legatee in the
Estate of said Decedent in accordance with the Adjudication and
Decree and Schedule of Distribution in said Estate dated April 8,
1976;and in consideration of such payment the undersigned hereby
releases and discharges any lien which the undersigned might or
could have on any and all real estate of which the said Edward R.
Koch,a/k/a Edw$R.Koch,a/k/a Edward Koch,a/k/a E.R.Koch,
died seized.
In Witness Whereof,I have hereunto set my hand and seal
this day of 1976.
Witness:
~~(Seal)
an Cavicchia
..,.
..'
'I
STATE OF OKLAHOMA
XDKlfiJmDaIm:lm:JDntDtlDlmt
COUNTY OF ~TULSA
5S:
.On this,the .2/::;[day of ~..1976 ,before
me,a Notary Public,the undersigned off~cer,personally appeared
BARBARA JEAN CAVICCHIA,
.known to me (or satisfactorily proven)to be the person(s)""hose
name(s}(is)(~)subscribed t~the l'Jithin instrument,and
acknowledged that she
contained.
executed the same for the purposes therein
In Witness \Vhereof,I hereurrco set my hand and official
,
I',
f ~,l ;
;1 .
.\',,:
,'-,
.'
.'r;-"~o(/~'~
-----------------------------~
ORPHANS'COURT DIVISION
~n t4t Q!nurt nf Q!nmmnn 'ltas
nf lIas4ingtnn Q!nuntYf 'a.
63-71-489No,n~)C~~.x , .................................................................................
................................................................................
.............t;;r .
t:.-II,",pcdidlA..J,r rill <I.IJ.~"WI~f.-.,.f!,':~II-DU i,·,,;,,~
........'rhe..nat:ure..o.f...th~...~lq..i.m...~p..Q...:t.h~...mnQ:t;l.nt...tblr;.~Q.f....Q.+.~..J;:ull.y....s.e£...t;.Qr.th.
ESTATE OF EDWARD R.KOCH,.................................................................................
...a/kla ..ED-WARD R,~Q~.I;1;J.•••?l:llsl.?l:.
EDWARD KOCH,a/k/a E.R.KOCH,................................................................................
.Deceased.
~X
........in...the...at.t~~h~.Q...9.QP.Y...9J...t;hg...9.QTIlp.l9.;i,;Q.,t;...f.;i,.+.~9...;i,.I:\...th~...~..i.yj,),..l:\~:t,;i,s:m ..;J;..~yv
.......D.i~.isi-on ..o.f...th~...~Q~;t;'.t;...Qt...~9.mw.Q.n....:f,J.~R-.$...9J..WR-.$.h.t.I:lg.t;~:m ...~.Q~;Q.,tY.I ....J;'.~;rm~y';Lvania,
.......S.tat~me.T.l.t;Q,t.t.~~.l)~9 )::l.~;J:;'.~t9..•.
........................................................................................................................................................................
...PA':J;'~QN.1AO.J...~~.H?~f;~I.~.~~..~~.r;t::f..+.r-
By .c.&.t'.r.J I'!::!~~ttorney for !?.laint.i.t;.f~..
...............~.~p..~~~~~.~~~.~19.J.?.
N()C?}~,7.1.~~.~.~~){~x .
ESTATE OF EDWARD R.KOCH
..i'JJ~J.g ~P.WARP.R.•....~.o.<;;.ij.I c?'/KI.~,
..~.p..W~.~P ...~9.~~l ~I.~/.~....~.~~.~....~9.~.~,1
~1kX Deceased.
PATRONO ,CEISLER ,EDWARDS &
PETTIT
B:y ..
Attorney for ..Plaintiff.s .
......-6
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
ESTATE OF
EDWARD R.KOCH,a/k/a
EDW.R.KOCH,a/k/a
EDWARD KOCH,a/k/a
E.R.KOCH,
Deceased
)
)
)No.63-71-489
)
)
)
ELECTION TO TAKE IN KIND
TO THE HONORABLE P.V.MARINO,PRESIDENT JUDGE OF THE
ORPHANS'COURT DIVISION:
The undersigned does hereby elect to take in kind an
undivided one-fourth interest in the hereinafter described real
estate,devised and bequeathed unto the undersigned by the residuary
clause in the Last Will and Testament of said decedent:
1.All those four contiguous lots of ground situate
on the south side of Water Street in the First Ward of
the Borough of Canonsburg,Washington County
Pennsylvania,being together known as Nos.36-52 Water
Street,Canonsburg,Pa.The said lots of ground are
more particularly described,and the improvements
erected thereon are deSignated as Item "Second:A,B,
C and D"in a certain mortgage from Edward R.Koch,
a/k/a Edward Koch,widower,to Concord-Liberty Savings
and Loan Association,dated March 11 1965,and of
record in Mortgage Book 659,page 478,in the Recorder's
Office of said County.
2.All that certain lot of ground situate in the Third
Ward of the Borough of Canonsburg,Washington County,
Pennsylvania,being more particularly described as
Item "Sixth"in the aforesaid mortgage,of record in
Mortgage Book 659,page 478,having erected thereon an
apartment building and a garage apartment known as No.
118 South Jefferson Avenue,Canonsburg,Pa.
7L -~a.~(Seal)~Ann Boyanl
....,...
STATE OF PENNSYLVANIA
COUNTY OF WASHINGTON
)
)
)
ss:
~"..'..
On this,the 5 t!day of September,1972,before me,
a Notary Public,the undersigned officer,personally appeared
Mary Ann Boyan,~known to me (or satisfactorily proven)to
be the person vvhose name is subscribed to the foregoing "Election
to Take in Kind Tf and acknowledged that she executed the same for
the purposes therein contained.
In Witness Vfuereof,I hereunto set my hand and official
seal~
IN THE COURT OF CO~~10N PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
ESTATE OF
EDWARD R.KOCH,a/k/a
EDW.R.KOCH,a/k/a
EDWARD KOCH,a/k/a
E.R.KOCH,
Deceased •
),
)
)No.63-71-489
)
)
)
ELECTION TO TAKE IN KIND
TO THE HONORABLE P.V.~~RINO,PRESIDENT JUDGE OF THE
ORPHANS'COURT DIVISION:
The undersigned does hereby 'elect to take in kind an
undivided one-fourth interest in the hereinafter described real
estate,devised and bequeathed unto the undersigned by the residuary
clause in the Last Will and Testament of said decedent:
1.All those four contiguous lots of ground situate
on the south side of Water Street in the First Ward of
the Borough of Canonsburg,Washington County
Pennsylvania,being together known as Nos.36-52 Water
Street,Canonsburg,Pa.The said lots of ground are
more particularly described,and the improvements
erected thereon are designated as Item lIS econd:A,B,
C and Dfl in a certain mortgage from Edward R.Koch,
a/k/a Edward Koch,widower,to Concord-Liberty Savings
and Loan Association,dated March 11,1965,and of '
record in Mortgage Book 659,page 478,in the Recorder's
Office of said County.
2.All that certain lot of ground situate in the Third
Ward of the Borough of Canonsburg,Washington County,
Pennsylvania,being more particularly described as
Item "Sixth'!in the aforesaid mortgage,of record in
Mortgage Book 659,page 478,having erected thereon an
apartment building and a garage apartment known as No.
118 South Jefferson Avenue,Canonsburg,Pa.
_~-=-'~\M&t~~1~~~.~~~~~(,Seal)
"Donald H.Koch
STATE OF PENNSYLVANIA
COUNTY OF WASHINGTON
)
)
)
ss:
On this,the /3tiday of September,1972,before me,
a Notary Public,the undersigned officer,personally appeared
Donald H.Koch,known to me (or satisfactorily proven)to
be the person whose name is subscribed to the foregoing UElection
to Take in Kind"and acknowledged that he executed the same for
the purposes therein contained.
In Witness \Vhereof,I hereunto set my hand and official
seal.
,.
~,
~~t:~
My Commission expires:
Mrs.Mary P.Zeman,Notary Public
Canonsburg,Washington County,Pa,
My Commission Expires
Jllne 26,1975
,.
IN THE COURT OF CO~~10N PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
ESTATE OF
EDWARD R.KOCH,a/k/a
EDW.R.KOCH,a/k/a
EDWARD KOCH,a/k/a
E.R.KOCH,
Deceased
)
)
)No.63-71-489
)
)
)
ELECTION TO TAKE IN KIND
TO THE HONORABLE P.V.~~RINO~PRESIDENT JUDGE OF THE
ORPHANS'COURT DIVISION:
The undersigned does hereby elect to take in kind an
undivided one-fourth interest in the hereinafter described real
estate,devised and bequeathed unto the undersigned by the residuary
clause in the Last Will and Testament of said d~cedent:
1.All those four contiguous lots of ground situate
on the south side of Water Street in the First Ward of
the Borough of Canonsburg,Washington County
Pennsylvania,being together known as Nos.36-52 Water
Street,Canonsburg,Pa.The said lots of ground are
more particularly described,and the improvements
erected thereon are designated as Item "Second:A,B,
C and D"in a certain mortgage from Edward R.Koch,
a/k/a Edward Koch,widower,to Concord-Liberty Savings
and Loan Association,dated March 11,1965,and of
record in Mortgage Book 659,page 478,in the Recorder's
Office of said County.
2.All that certain lot of ground situate in the Third
Ward of the Borough of Canonsburg,Washington County,
Pennsylvania,being more particularly described as
Item "Sixth"in the aforesaid mortgage,of record in
Mortgage Book 659,page 478,having erected thereon an
apartment building and a garage apartment known as No.
118 South Jefferson Avenue,Canonsburg,Pa.
_~,t.qf-~~£(Seal)
R;::)fC.Koch »~
,I •.....~
STATE OF JV rj"\,J YI)~~
COUNTY OF EJ{1,;
)
)
)
ss:
On this,the (.:;e{day of September,1972,before me,
a Notary Public,the undersigned officer,personally appeared
Robert C.Koch,known to me (or satisfactorily proven)to
be the person whose name is subscribed to the foregoing "Election
to Take in Kind ff and acknowledged that he executed the same for
the purposes therein contained.
In Itlitness
seal.
set my hand and official
Notary
ission expires:
PAUL E.RUDNICKI
Hotary Public in the State of New y~
Qualified in ~;e C9untY ."~
My Commission ~pires March ao..,1~
·,
IN THE COURT OF CO~~10N PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
ESTATE OF
EDWARD R.KOCH,a/k/a
EDW.R.KOCH,a/k/a
EDWARD KOCH,a/k/a
E.R.KOCH,
Deceased
).
)
)No.63-71-489
)
)
)
ELECTION TO TAKE IN KIND
TO THE HONORABLE P.V.~~RINO,PRESIDENT JUDGE OF THE
ORPHANS'COURT DIVISION:
The undersigned does hereby elect to take in kind an
undivided one-fourth interest in the hereinafter described real
estate,devised and bequeathed unto the undersigned by the residuary
clause in the Last Will and Testament of said decedent:
1.All those four contiguous lots of ground situate
on the south side of Water Street in the First Ward of
the Borough of Canonsburg,Washington County
Pennsylvania,being together known as Nos.36-52 Water
Street,Canonsburg,Pa.The said lots of ground are
more particularly described,and the improvements
erected thereon are designated as Teem TlSecond:A,B,
C and DTl in a certain mortgage from Edwa:cd R.Koch,
a/k/a Edward Koch,widower,to Concord-Liberty Savings
and Loan Association,dated March 11,1965,and of
record in Mortgage Book 659,page 478,in the Recorder's
Office of said County.
2.All that certain lot of ground situate in the Third
Ward of the Borough of Canonsburg,Washington County,
Pennsylvania,being more particularly described as
Item "Sixthtl in the aforesaid mortgage,of record in
Mortgage Book 659,page 478,having erected thereon an
apartment building and a garage apartment known as No.
118 South Jefferson Avenue,Canonsburg,Pa.
__~_b_~_l\.----Il~I---U--__C_~_'_V'1t,_'(Sea1)
Barbara Jean Cavicchia
\'.-.\."---......i-
STATE OF MISSOURI
COUNTY OF S.,....~0 vCtS
)
)
)
ss:
...
On this,the ~~day of September,1972,before me,
a Notary Public,the undersigned officer,personally appeared
Barbara Jean Cavicchia,known to me (or satisfactorily proven)to
be the person whose name is subscribed to the foregoing "Election
to Take in Kind"and acknowledged that she executed the same for
the purposes therein contained.
In Witness Whereof,I hereunto set my hand and official
I""I .,
My Commission expires:
~;;L?:!:-.197&
-#~.
........,
...',0
o,.
)"'.>-.
.....
"
.~....:-.
Qtnurt nf Qtnmmnu
®rp4uua"
'Itua nf lIua4iu:gtnu
Qtnurt iliuiainu
In the matter of the Audit of Account in
QInuuty
J
Estate of EDWARD R KOCH,a/k/a EDW.
R.KOCH,a/k/a EDWARD KOCH,
a/k/a E.R.KOCH
TO THE AUDITING JUDGE:
No._-,=,6..L3_-7~1=----,=4=8,,--,9,----_
Enter ~OLll~I',appearance for
of the above-named decedent
Robert C.Koch,Executor of the Estate
-----=1=..c:~=~-__"19_7_2
N.B.--Counsel shall,by separa;te paper,present a concise statement of each
claim,with supporting calculation of any interest claimed.Objections
to an account as filed,shall be concisely stated in a separate paper.
Council suggesting proper distribution shall file a separate concise state-
ment in that regard.
'....,...
No.63-71-489
In re Audit of Account in Esta;te of
EDWARD R.KOCH,a/k/a EDW.R.
KOCH,a/k/a EDWARD KOCH,a/k/a
E.R.KOCH
AUDIT
Jrarripr fnr·!\ppraraurr
FOR
Robert C.Koch,Executor
ZEMAN _AND ZEMAN
Attorney S
'~2
PETITION SUR AUDIT
IN THE ORPHANS'COURT OF WASHINGTON COUNTY
i.
Testate ForJ
Estate of ~.P.WARP...R.!~..KQQJi,'?-j~/§.g:P.W.~B..•..
KOCH.a/k/a EDWARD KOCH,a/k/a E.R..............t "".,,,.,_._.__.
KOCH·•••••.•.••••J.•••.•••••.•..•••••••...•.•.•••...•.••••.••.....•.•••..••••••._..•.,...-.-'_.".
Deceased
No.,9}~1:J:~A~9 _..__~~_.
Fiduciary__B.9.~~.~~Q.~~.'?~!.J..,_.
Executor
~~cl ~~cl
Decedent's death..""M~y..~A~"J:.9.7J.:_.._ _..__Grant·of Letters _.,..~19.Y-7.1-...19.7.l.'"....-_-.-..-..----.-..
This is the.__r..:t.r§.t.~n.(:Lf..:hn.~"J:_account filed in this estate
If there have been former accounts filed in this estate,list file number or number and term _NQt _ .
.............................~l?.P.~.:!-.~~.~~.~.~.'__.
Election to take Date Election .Place of;.:ldmteror~will.(cross out one)Filed I':{9.t._..AP.P.J:_i.Q9:.R1.e...Record _._NLA .
'NOt Applicable ....'.-
Name of surviving spouse ~Q~.~_ _ _........•...__.___.___._.
List issue,where material:Mary Ann Boyan
Barbara Jean Cavicchia
Donald H.Koch
Robert C.Koch
;
Did decedent marry after execution of will?(indicate)~No.Any children born after execution of will?(indicate)
~No.If answer yes,name them.._.J19.t Ap.p.J:~.9-§l>J&,_ _____._.
____ ___..____._,;_..__....oo..__..00-_-..'..__.'._..--Leg.atees Relationship Interest Fiduciary,if deceas.ed or not sui juris
II.'Daughter One-fourth of residue.Mary ·Ann Boyan
Barbara Jean Cavicchia Daughter One-fourth of residue
Donald H.Koch Son One....fourth of residue
Robert C.Koch Son One-fourth of residue
List,if exceptions to above:.Adeemed:Revoked:Lapsed:Abated:Give Cause:
None
If partial intestacy,give facts:None
Notice to interested parties.Have all parties,having either vested or contingent interests..,and all crediors entitled
to notice (Court Rule No.9 paragraph C:Section 6:Subdivision c)received written notice of the filing of the account
and of call of audit?Yes.*
If any exception give cause:N9.p..~.
File copy of Notice ..28 972··..
and date of mailing ~~~.~y.t ~~.._~- - .,
r
Is estate subject to the filing of a Federal Estate Tax Return?.Y~§R~.t.1J..:r.n....f.il~.g,gQ.p-y f.iJ.e.d ..with
Register of Wills.No Tax due.
Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount $:...1'.9...};>.~...~~~.~~~~.~~...~P.9.!L....billing.No payment made as of date of this Petition..
if the Will makes any portion of estate subject to a life-estate,give name and birth date of life tenant ~.
None.._-.__._-----_....___ __ ____..__._.._ ___ _ ____.._._.
Give Names and addres;es of all unpaid creditors who are legally entitled to notice,together with the amounts
of such claims;state whether they are admitted to be correct;and whether the claim is denied.
1.Commonwealth of Pennsylvania:Inheritance Tax to be determined.
2.Concord-Liberty Savings and Loan Association,Pittsburgh,Pennsylvania~
(Mortgage Book 659 page 478)Balance admitted.
3.W.A.Wilson Construction,Inc.,Graysville,Pennsylvania.$207.00 Denied.
et ux.,
4.Andrew T.Chopak/c/o George J.Modrak,Esq.,Canonsburg,Pennsylvania.'
$75.00 Denied.
Give reference to such parts of the will as requir~interpretotion 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 odjudication:
None.
Balance for distributio::1 per account,(Sub j ect to Mor_t.gage)
Itemize any additional debits not shown by account:
."
See Exhibit "A"Attached.
I
$.9.,*~2lQ .16-_..
Total additional debits (Add)
Itemize any additional credits not shown by accaunt:
See Exhibit "A"Attached.
Total additional credits (Subtract)
Balance for distribution (Subject to Mortgage)
$.Jl.J.'l6l.82................-_.._..._...-......-...
$.4.lx.J.$.l.9.~.9.Q .
$.51~.$.25..!'J 8._-.
If balance for distribution is not in cash,list each item held in kind,giving appraised Value (or distribution Value);
a)
b}
c)
d)
Premises at No.118 South Jefferson Avenue,
Canonsburg,Pa.,taken in kind (Subject to Mor.tgage)
Cemetery Lot No.l42B,Forest LavVll Gardens
taken in kind.
Judgment vs.Peter Karmazin (No.742 May Term 1975)
taken in kind
Cash
I~
$40,000.00
285.00
498.68
10,656.82
TOTAL
"
$51,440.50
l J ...'...
,.
EXHIBIT "An
(Attached tOt and forming part of,Audit Petition of Robert C.Koch,
Executor of the Estate of Edward R.Koch,etc.,Deceased)
Additional Debits:
1.
5.
6.
Interest earned and accrued
Insurance refunds
Insurance claim recovered
Return on:Escrow from Concord-Liberty
Savings and Loan Assn.
Additional rentals collected
Uncollected Judgment against
Peter Karmazin (No.742 May Term 1975 A.D.)
For Rent:$459.96
Interest to November 15,1975 $.22
Costs 30.50
Adjustment of Mortgage and escrow
account:Concord-Liberty Savings and
Loan Association
$1,409.31
92.00
16$.2$
1,400.00
27,052.23
49$.6$
$1,141.32
Total Additional Debits:
Additional Credits:
$31,761.$2
1.Costs:
Russell Marino:Filing Inventory
Russell Marino:Filing Account
Russell Marino:4 Certified
copies of ~vill
Notarizations
Zeman and Zeman -Costs
Karmazin Case
$3.00
22.00
5.00
4.00
30.50
$64.50
2.Mortgage payments to Concord-Liberty
Savings and Loan Association
(Principal,Interest and Tax Escrow)
3.Bank Service Charges
26,609.29
24.56
r
""
4.Additional Administration Costs
5.Utilities:Rental premises
6.Repairs and maintenance:Rental premises
7.A.L.Stormwind:Accounting service
8.Rental Advertising
9.Insurance Premiums
10.Balance:Executor's Commission
11.Zeman and Zeman:Balance of Estate
Attorney's Fee
12.Zeman and Zeman:Balance Due on Services
rendered Decedent in his lifetime
13.Robert C.Koch,Donald H.Koch,
Mary Ann Boyan and Barbara Jean
Cavicchia:Reimbursement of advance
for grave marker (Gaydos Monument Co.)
14.Closing costs:Sale of real estate to
Kenneth C.Paul,et ale
15.Account of El~ie Koch
16.Uncollectible Chopak Claim inventoried at
17.Loss on Sale of Water Street property to
Kenneth C.Paul,et ux.,et al.,
(Price $15~000.00;inventoried at$20,000.00):
Total Additional Credits
j
$605.64
450.28
3,880.12
150.00
4?95
1,093.15
2.,156.34
2,156.34
2,057.11
1~5.00
159.00
130.89
~5.43
5,000.00
$44,816.60
2(,6f~?S/
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If F '1 E .I'db P ...'1 f R'd No exemntion cla';mod.'ami y xemptlon c alme y etltlon,give pace 0 ecor :;l:"••••••••••••••••......m~.Jl••••••••••••••••...••••••••
If Family Exemption is claimed at audit,give name,relationship and basis for.C1aim:..NQ...~~~ID.p-ti.Qn ..claime.d.
List any advancement or distribution on account that has been made,and nature and amount of same:.
Advance to Mary Ann Boyan $414.88
Suggested distribution of balance shown,both as to principal and income,attaching signed and itemized elections
to take in kind if balance is not in cosh:residuary shares being stated in proportions:
$10,656.82
$2,353.05
.2,767.93
2,767.92
2,767.92
Donald H.Koch
Robert C.Koch
Total
Subject to Audit costs and inheritance tax in equal shares:
Cash Distribution:
Mary Ann Boyan
Barbara Jean Cavicchia
-.Undivided rne-fourth interests in kind in and to:
(1)premises.at No.118 South Jefferson Avenue,Canonsburg,.
Pa.,(Subject to Mortgage to Concord Liberty Savings and
Loan Association recorded in l\~ortgage Book 659 page 478).
(2)Cemetery Lot No.142B,Forest Lawn Gardens.
(3)Judgment vs.Peter Karmazin (No.742 May Term 1975).
~-'SS~'7
STATE OF ''1)f)~
The above named'5i"duciary or representative thereof,
being duly ,§::~~.~~doth depose and say
that the facts set forth in the foregoing petition are true
to the best o{,hi.$.:knowledge and belief.
............9.WQ.~to and subscri'!P before
~eth;s/_L'::__dQY Q~f---:---IJP.Y.'?-.~W--19-75.--.
Signature of Officer.............~C-/~..',1 /.
Title ;f Officer....N9.tk&...P.:tA"Q;l;..tg.......•.....................
Of'f"~/..;fr-Jce explres ;•.•••......./..:-L:L.J .
And your petitioner will ever pray,etc.
------_?~~/.~C.Koch~tor of the.
.Estate of Edward R.Koch,a/k/a
"..'"Ed~•...R.....KQ.c.h~...alk/a..EdJclar.d...KOell,......
a/k/a E.R.KOCH,DECEASED.
.!?o(.I(V/l-L-t:-I (Mo,J(t;<0n7g-~v (?o •
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No.•.....•63.::'7~'::'ka9..........................•...,
Estate of.....~1?X{AJlP..J3:.!t••.KQ.QH.t.•..gt~/~...
EDV{.R.KOCH,a/k/a EDWARD KOCH,~!~!§.J!.~:g.!~QQH.t ,
Deceasl'ld
FjduCiary f.?:9.!?~g.t..g.!l5;9.g.~,::'
Executor
PETITION SUR AUDIT
FROM WHERE DECEDENT LEFT A WILL
Counsel of Fiduciary will submit herewith the
following,in conformity with Court Rules
adopted effective December 3,1951,being
rule No.9:paragraph b-c;and divisions
thereof:shown on pages 23-24.
1.Written praecipes of all Counsel in the
case.
2.Copy of order appointing Guardian ad,
litem,if pertinent..,J
3.Copy of Order appointing Trustee ad'
litem,if pertinent.
4.Proof of service of above.
5.Letters Testamentary or'Administration
C.T.A.or an attest copy of Will.
6.'Copy of inventory and appraisement.
7.Proof of advertisement of grant of letters
if not filed with account.
8.Certificate of liens in case any of the
funds for distribution are from judicial
sale of real estate.
9.Signed and itemized elections if any
distribution in kind.
10.Copy of Federal Estate Tax return if es-
tate is subject thereto.
ZEMAN AND ZEIvlAN
Attorney
"",1.i~'2
~
,':'
Estate of EDWARD R.KOCH,)
a/k/a EDW.R.KOCH,a/k/a )
EDWARD,KOCH,a/k/a E.R.KOC~,)
Deceased,)
No.63-71-489
NOTICE OF FILING ACCOUNT AND AUDIT
,
"
To the heirs,creditors and other persons interested in said estate:
Please take notice that the first and final account of
ROBERT 'C.KOCH,Executor of the above estate was
filed in the Office of the Register of Wills of Washington County,
Pennsylvania,on July 26,1972 ,and is docketed to the
,above number and term.Said account will be audited by the Orphans'
Court Division of the,Court of Common Pleas of Washington County,
.,
Pennsylvania during the week beginni~g the second Monday of
____S~ep~t~e_m=b_e_r 19-1£at 10;00 o'clock A.M.in its Court Room
on the third 'floor of the Court House,Washington,Pennsylvania,
where and when you may appear if you so desire.
1-
Dated:July 27,1972
mitted,
'-L~
Estate
·,J
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNi.
ORPHANS'COURT DNISION
attorney Mr.Zeman.
as Edw.R.Koch.The Executor is Robert C.Koch and the
Friday,September 15,1972,at 10:00 A.M.,EDSrh
No.489 of 1971
(
)
(
)
(
)
(
)
(
)
HEARING ON AUDIT
..
The estate of Ed'vard R.Koch,also known
ZEMAN &ZEMAN,Esqs.,of Canonsburg,Pa.,
representing the Accountant.
FRANCIS H.PATRONO.ESQ .•of Washington,Pa
representing Mr ..&Mrs.James C.Fulton,claima nts.
The Honorable ALEXANDER R.CURRAN,J.,
Specially Presiding.
INRE:
Estate of
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EDWARD R.KOCH,a/k/a
EDW.R.KOCH,a/k/a
<EDWARD KOCH,a/k/a
~E.R.KOCH,>oJ>-~Deceased.zIII0.
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oJ~UgAPPEARANCES:...
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ROBERT '"ZEMAN:If the Court please,U/e offer at this time electi ns
to take in kind,the Inventory,our appearanc e,the copy of the
notice to the creditors.the xerox copy of the Last Will and
Testament of the decedent.We have not prepared an Audit Petitior
for the reason that there is presently pending in the Civil Division
2
of this Court a very substantial claim against the decedent,a
claim arising out of an alleged tresPJess and alleged assumpsit actie n.
And the claims are on the trial list for the forthcoming civil term.
at 54 and 55 September Term,1968.Although there is insurance
coverage and the carrier is defending the actions -:--incidentally,
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the plaintiff is defended by the firm of Patrono,Ceis ler,Ed'.vards
and Pettit,and I observe Mr.Patrono is in the Courtroom at the
present time.As I say,we have not prepared the Audit Petition
because of the size of this claim.And despite the presence of the
insurance carrier in the picture,it's strictly speaking a contingent
claim against the estate.And the amount of the claim,as the
Court can well understand,as well as its validity,is subject to
serious quest ion.
We would ask that the audit be closed,however
subject to the disposition of certain matt ers.One,the balanc e due
the firm of Zeman &Zeman for services rendered in the lifetime
of the deceased;the unpaid balance of the attorney's fee in the esta e;
the unpaid balance of the executor's commission;the payment of'
the Inheritance Tax which,of course,was in turn qualified by the (ut-
come of this suit that I mentioned.We admit the claim of the
unpaid balance of a mortgage of Concord Liberty Savings &Loan
Association.The claims that I have mentioned except the Fulton'
claim are admitted.The Fulton claim is disputed.The claim of
Andr:ew T.and;Virginia Ch,opak,is disp:uted.The claim of W.A.
-----t------------------J--I
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3
II=====9t======================:!==:11
Wilson Construction,Inc.is disputed.Ther e are two parcels of II
unconverted real estate which are to be taken in kind and elections
have been filed.There are two undisposed lots in the Forest II
(
Lawn Garden Cemetery which should perhaps be treawarded
to the executor for disposition.It is extremely difficult to dispose
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of burial plots in Forest Lawn Gardens since the operator of the
cemetery doe s not buy them back.And there may be considerable
difficulty to dis pose of them.
Ther e will be additional credits for mortgage
payments and repairs.Ther e 'Nill be an additional credit for accou Ilting
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services.In vie'N of the situation as it presents itself,it would
appear to be a futile gesture to present an Audit Petition at this tin e .
As I say,v-Ie would ask that the audit be closed,subject to the
matters mentioned.And 'Ne respectfuliy request leave of the Court
to file the Audit Petition as soon as ''Ie have some idea as to what
may occur in the Fulton cas e.
complications,we are almost:-:premature to close the audit at this
your petition.There is no hurry at the present time.We have
It seems to me,Mr.Zeman,with all these
time.'I thi~it would be better if we continued it when you present
COURT:4
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no assurance that this case will be reached in the next trial list.
MR.ZEMAN:It appears to be rather high on the list,Your
Honor.But we did wish to have the audit closed as to claims which
I had mentioned,subject to their determination.The reason for-----,-------------------------+---1
'---lL._
it is we didn't 'Nant to have to send out additional notices and then
go through this same thing all over again.
4
appearance for James C.Fulton and Marjorie Fulton,his wife.
THE COURT:
MR.PATRONO:
Mr.Patrono?
If the Court please,'Neld like to enter our
•.
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We have attached to the Praecipe for Appearanc e a copy of the clai Ins
in the trespass action downstairs and a copy of the pre-trial preser-
tation on behalf of the plaintiffs in the bvo actions.I believe we hav~
furnished these to Mr.Zeman previously.
With respect to the status of the case downstairs,
it's on the present trial list,but it has been continued due to the
inavailability of our person.I would say to the Court that the
action downstairs is being defe,nded by the firm of Schmidt and
Allison and I believe they have been engaged by an insurance carri r.
Now if the insurance carrier would certify to us that the coverage
of the policy is adequate to cover our claim and would certify to us
that there is no question as to the availability of that coverage,
I wou ld see that there "'IOU ld be no impediment then to having this
estate finis hed.But we have no knowledge as to the coverage or
indeed as to whether the insurance company claims any policy
defenseless.But if we have these things,I think we could make
Mr.ZemanIS burden a lot lighter .
MR.ZEMAN:..•
I am most appreciative of the suggestion Mr.
5
Patrono has made and if the carrier would be willing to supply that
information and if its counsel would be in accord,then under those
circumst8;nc~s"Ie feel that it ,vould be possible to close this audit
on that basis,Your HCJnor,and not have it continued over to the ne t
necessary to see if you two can get that 'vorked out.
period of two or three weeks and then we will recall it when it is
..=o~MR.ZEMAN:
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~THE COURT:
~c
~Edward R.Koch?
:tl-I'-N (NO RESPONSE)
But otherwise,the audit will be closed.
After you let us know in that period,yes.
Is there anybody else interested in the estate of
All right.Thank you,Your Honor.
Suppose we continue this,Mr.Patrono,for a
term.
MR.ZEMAN:
['HE COURT:
THE COURT:
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hearing of theTheforegoingrecordofthe
iiiII:IIII-~I hereby certify that the proceedings and evidence are contained
Il..wII:~fully and accurately in the notes taken by me on the hearing of the above
~ou
oJ cause,and that this copy is a corre transcript of the
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.'
above cause is hereby approved and directed to be filed.
By the Court,
..-.'~.J
RE:ESTATE OF EDWARD R.KOCH
Real Estate to be Certified to Recorder
1.All that certain lot of ground situate in the Third
Ward of the Borough of Canonsburg,County of Washington,and
Commonwealth of Pennsylvania,bounded and described as follows,
to wit:
Beginning at an iron pin on the west side of South
Jefferson Avenue said point being South ISO 25'East 22S feet from
the corner of Van Eman Street;thence along the west side of South
Jefferson Avenue South ISO 25'East 40 feet to an iron pin;thence
by land of Nannie White,formerly J.F.Speer,South 67°30'West
142.5 feet to an iron pin;thence along the east side of Coleman
Alley,North ISO 25'West 40 feet to an iron pin;thence by lands
of Mrs.James R.White,formerly Mrs.Mary Martin,North 67°30'East
142.5 feet to the place of beginning.
The foregoing description is taken from a survey made of
said lot of ground by H.M.Day,C.E.,November S,1930.
Being the same property which Edward R.Koch,et ux.,by
deed dated July 16,1954 and recorded in the Recorder's Office of
Washington County in Deed Book Vol.901 page 514 granted and
S'II/l>conveyed unto the/Edward R.Koch and Elizabeth May Koch,his wife.
The said Elizabeth May Koch died January 10,1962.
Having erected thereon a four family apartment building
known as #llS South Jefferson Avenue.
2.All right,title,interest,claim and demand of,
in and to the following premises situate in the First Ward of the
Borough of Canonsburg,Washington County,Pennsylvania,to wit:
All lands,interests and rights in land and property
interests of every nature and kind whatever in the land lying
south of the northerly right of way line of the railroad which
were excepted and reserved in that certain dee~conveying four
parcels of ground therein described,from Robert C.Koch,Executor
of the Estate of Edward R.Koch,etc.,Deceased,grantor,to
Kenneth C.Paul,et ux.,et al.,grantees,dated April 23,1974
and of record in Deed Book 1521 page 154 in the Recorder's Office
of Washington County,Pennsylvania,to which reference is also
made for the several chains of title thereto.
J
I N THE COL'RT OF CO;vr.lON FLEAS OF VU'.SHI !tGTGN COUHTY,PEN:{SYL '&H.A
.JA:.tES C.FULTON and AUJt;JOl-1:tE
FULTON,his wife,
Plaintiffs,
vs.
EDi'i.\HD R.(':OCH,indi'/idually (;l.nd
doin:.7:business as K.OCH PLtJ!l!IBING
C.fl1:;.:\'1'I NG CO\~P ,\NY ,
DI:.Jfendunt.
NO.54 SEI:TE\i3El1 TER~,:,B68 A.D.
IN r".GSWlI-SIT
NO.5~;GEP'l'E:'t1BIR TEF~;1,1958 i~.D.
IN TRESP;-3S
£1Y:-'1'llJ.."Jo...£~11~?2::t·n'!.1'l:~1 N .ON
BE;IALF OF PLAI NTIF.FS
On :.iJal'ch 17,l'~6~:'the rJ1.aintif·fs were the owners of a twr)-story brick
he-use located at 4<1·9 \li::Clel1and Road,Canonsbur~~,Wa:;h:i nertoll County,Pennsyl-
ve.nia,whi.ch was constructt!d during the yeal'of 11147.
Pi'lrt of the constructi on included thl3 installat:\.on of a hot water heater
by Edward n.Koch doing business as ;.~och Plu;l(b-i.tl(':anri ;lee.tin!';COTlf:any and actin;5
throu~!;h his agents,serVai"1t5,or e;,]ployees.The vent l)ipe -;'ro.,!the hot water
heater was ins:talled in such a manner and with such materials 8.S was calculated
to permit corrosion of the pi;:.'.e and ~,-ccu;~1Ulation of r.lehris in the pi}Je which
resulted in combustible gases being released in the basement of the house.
The aluminium pilot line for the hot water heater was also improperly installed,
c.dding to this dangerous accumulation.As a result of these i.mproper inztal-
lations combustible gases were permitted to escape into the base:!lent of the
plaintiffs:t;dwelling instead of beinJ evacuated safely throu~h the chimn~of
the house.
As a result of the accumulation of these co'nbustible ,;ases an exf'losion
and attendant fi.L'e occurred on ;!,arch 17,1965 which co,apletely destroyed the
~
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plaintiffs'dwelling house and all of tts contents.
i.e a resl.11t of the aforesaid fire the plaintiffs were forced to relocate
their household i.n te.nr)crary quarters until another dwellin,;could be obtained.
WIT~.fESSES
A.LL\BIL::TY:
1.r·lajn:t:i.ffs.
2..E::lcrson \leufclb1e,6111 Fifth Avenue,Pittsburt~h,Penn.sylva:lia.
3.Corporal ~r oscph A.Sa.vo,Pennsylvania.State Pol ice,:'.1urtland Avenue,
Washin~ton,Pennsylv&~ia.
1.l~laJ.l1t:l.f:fs.
2.Edna Fulton,R.D.H2,Canonsbur~,Pennsylvania.
3.Richard Fulton,H.D.112,Canonsbur.!::s,l'ennsylvan5.<:J..
4.J.C.·,icCleery,2'3 Court Square ;:;.reade,Washjn<tol1,Pen..'1sylvanja.
5.:tlubert S.Post,35J Donnan .f'.venue.\'iash'in:?;ton,Pennsylva.'1ia.
III .DA..;fl~~:iES
TWo-stOl'Y orid:dwcllin:i:house -$1'3,650.00.
Personal prop::rty destroyed as a result of fire -:!:25,1.).·0 q •56.
C.ADDITION;.!...L!VI NG EX}':.EN8ES:
Te:nporary lod;;:in,~while see17ing a Guitable place to live t additicnal expenGGs
for '7loals,laundry arld lj.vin[:exp"lri::;es over and above the expenses which
..would normal1y::have boon incurred.-$1,~;l50.00.
Dated:February 13,1960 By
Attori.76ys for :21.l.intiffs
,.I",I
..
II
)1
!IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
"
JAHES C.FULTON and
MARJORIE FULTON,his wife,
:
vs.
COMPLAINT IN TRESPASS
.Plaintiffs,
I
I EDW&~R.KOCH,individually,
II
and doing business as KOCH
PLUMBING'AND HEATING COMPANY,
Defendant ..
:
..···:
:
NO ..TERM,1968,A.D.
I
1\1i!
PRAECIPE FOR APPEARANCE
FULTON and M&~JORIE FULTON,his wife,plaintiffs in the above
!,ED\vARDS f
thereofl
PATRONO,CEISLER AND EDWARDS
By
COMPLAINT IN TRESPASS
,.
-~~...--_._.--_._.._.._~._.......-......'_.-._---~.._._-----'..-.__..-...-.......'---....-.._---....._-
Enter our appearance for the Plaintiffs.
AND NOW,this 3rd day'of September,1968,come JAMES C..
September 3,1968
BOB A.FRANKS,PROTHONOTARY:TO:
County,Pennsylvania..~
allege as fol~ows:
ESQS.,and file this Complaint in Trespass,and in support
captioned action,by their attorneys,,PATRONO,CEISLER AND
II!II
I'
I'I Dated:
II
II
I
Ii
I
III!
:1'?,,'!i ,.",".,..,'.:i.'c·,,····'1 ..-The plaintiffs are individuals residing at 105 I
h 'i'il Broughton Road,Bethel Park,Allegheny County,Pennsylvania.I'
!I
I 2.The defendant,Edward R.KOch,is an individual I
I iII.residing at 307 Bluff Street,Canonsburg.,Washington County,Penn-I
"sylvania,who operates a business known as Koch Plumbing and I
I
Heating Company,located at 40 Water street,Canonsburg4 washingtop
I
II
II
I
1I
,..
-,
(,~.)
...
3.The defendant is and was engaged in the business
of installing plumbing and heating equipment on order of customers,
including water ~eaters.
4.Sometime prior to March 17,1965,the defendant
entered into a.written contract with pl~intiffs whereby he under-
took'to install a water heater at No.449 McClelland Road,Canons-
burg,Washington'County,Pennsylvania,which at that time was the
residence of the plaintiffs.(The plaintiffs'copy of this contract
was destroyed by fire on Harch 17,1965.Any and all existing cop es
of this contract are in the possession of the defendant.)
·5.The defendant installed the aforesaid water heat1r
in such a reckless,careless,and negligent manner as to cause and
,\
permit it to cause an explo9ion.and attendant fire.ther~by resulti g
in the destruction of the plaintiffs'real and personal property.
6.The explosion and fire aforesaid and the damages
resulting therefrom were due solely and proximately to the negli-
gence,recklessness,and carelessness of the defendant,Edward R.
Koch,in that he:
(a)Installed the said water heater in such a
manner as to cause an explosion;
(b)Installed the vent pipe from the said "later
heater into the flue of the main chimney under such a condition as
in the way he·installed it;
(c)Installed the aluminum pilot line for the
said water heater in a manner which rendered it unsafe for use;
(d)Installed the said water heater in such a
manner as to permit combu~~ible gases to escape into the cellar
of the plaintiffs'home;
______.....~._.~__._..__~.__.~._.<o ..__....._
..
..._---..._.--,
"........
(e)Failed to use reasonable care in the instal-
I lation of the said water heater and all natural gas lipes in con-
junction therewith;
(f)Failed to install the said water heater in
accordance with the 'rules arid regulations set forth by the Nationa
Fire Protection Association Cod~-NFPA #54,ASA #Z2l.30.
7.By reason of the negligence o~the defendant,
Edward R.Koch,the dwelling house of the plaintiffs was totally
destroyed.The fair and reasonable market value of the plaintiffs
dwelling was $18,650.00 prior to the explosion and fire and it had
a salvage value of $0.00 after the explosion and fire.
8.As a result of the defendant's negligence,set
out above,the plaintiffs were deprived of their home and were re-/,
,,
quired to expend the sum of $1,950.00 for living expenses in tempo
rary quarters until they secured a permanent home,which sum they
would not have been required to expend but for the explosion and
attendant fire loss to their residence •
.'
9.'By reason~of the negligence of the defendant,
Edward R.Koch,certain personal property of the plaintiffs was
,damaged and destroyed.The fair 'and ~easonable market value of
the said personal property was $25,40'4.'66.
WHERElfORE,the plaintiffs,James C.Fulton and Marjorie
"',.:-,,
~(.1::;":..'Fu'lton,demand judgment against the defendant,Ed\'lard R.Koch,in
the amount of $46,004.66,for which sum this suit is maintained.
PATR01'10',CEISLER AND EmvARDS
--,-''----,.,.,_..--._-------------
'\
-j'
r ~-~._."~~-~_.....~--II --'..~---~--------~-~-~~---~~=---------------------,~-....
....
....
~,
COMMONWEALTH OF PENNSYLVANIA ':
:::is:.
Before me,the undersigned authority,personally appear d
COUNTY OF WASHINGTON ../I
~
I
II
II
,
~M~AR~J~Q~R~I~E__~F~U_L~T~Q~N~,who,be~ng ?uly sworn according to law,
aeposes and s~ys that the statements set forth in the foregoing
Complaint in Trespass are true and correct upon her personal
knowledge.
'.\
J}.,-".q'0
'f',("/
..~
Sworn to and subscribed
~..,9·-1-1).before me this '::><_L~'G
L
daY of ti'~1"d:£·1~6~
I,tZ .,J'j'kLj'_'-/-<-J-'.~~
I GNota~~"~UbJ,.~C "'AN'GELINE SORICE,Notary Public
,'.30'E.Chestnut St.'''!''M.'!f Commission Expires:Wa~hington.Wash,Co,.Pa,
l 'My Commission Expires January 11,In~
...
----__---------__--_.._-__--___._-_.__-..
COMPLAI~.IN TRESPASS
PRAECIPE FOR APPEARANCE and
TO:The within Named Defendan
f-~;·,
"'.
.,,
"
...
FN THE COUR'r OF COM~10N PLEAS Olh
\'JASHINGTON jU~TY,PENNS YLVAN I't
INO."'-->:)}./Jtt ~--f TERM,1968,1\.II>.
'"/
JAMES C.FULTON and
~ffiRJORIE FULTON,his wife,
Plaintiffs,
vs.
Em:JARD R.KOCH',individually'C
and doing business as KOCH'
PLill·'1BING AND HEATING CPMPANY
~_./ef;;~~ant.
c-I
.~
~
.--
j .fl._
';
r
{
L
(--~
(
•
V.>...
.'1'\)
You are hereby notified
to plead to the en~losed~.=~q..,,~.
COMPLAI~W TRESPASS ;,:,x7Jo .t-U ......,-:::~C?,.;..--:.
within twenefcSt20'~d~fro~
(7,--y'<:>'-"the service ;be~o~·.I'.:"
\~:~::"">'~~~~\~~i.~;,s;.~~/p~;:;
Attorney ~orp~ntiffp
PATRONO,CEISLER and EDWARDS
Attorneys at Law
80 East Chestnut Street
V{ashinutoro,Pennsylvania 15301
.__..__~~.~.1
•
.~
.
*':~
·t
.~
.......:"1.":"
',>,:\;
"~I
-
------------------------------------=::.-c;..-:.:......-;:.::;..-:::..-.--=-.,.;:;::::-.=----=.-'::.':"i:-~~---Z-·-=-=--:-::-~--·--'·:~.::-~-=-::.=:=-;::-':::'---;':":=-~::-::-""';.--'::",:;:::=----'~.~~-=-~""=:~-==-::"'-":",,-,,,-.-=====-=--=-.__~_
".~~.=-:-.;--~"~~~:~-~-:--~~_.__._-~--_.
- ----------------.------------------------..
•,,
RCC-33 (4...,·3)
",j.~COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
•j
RESIDENT DECEDENT COUNTY OF--!~~lAo=.SHI=N=_=.G.::_:TO=N:.____
IMPORTANT:This return must be completed in detail and filed in duplicate,with all attached,with the Register of Wills of the
County where decedent resided;Return is 'due within nine months after date of death,unless an extension is granted
by the Secretary of Re'<lenue.(Section 703 of the Inheritance and Estate Tax Act of 1961.)
IN THE MATTER OF}HE ESTATE OF }AFFIDAVIT OF..!O!~"I_J.Al~>I-%..s&..-d...!=E~~!'J!:lW~a~~~~~c~R.,.o'-"'c~~~~_=_k_':'a>&'_::'k~~:':'~"::-w=E'_":.~H,.....:~~=g--><g=g'-,-EXECUTOR~~(STATE FULL NAME OF DECEDENT)
Late of _-'\~rfa=s:..:.h.:.:~:::·n=gL:t:...o::.;n:.::...-________County ~
State of _----"'-p--'e"-'n~n~S'_.JY-"l"-v"--'a........n""i....a""-----.},
County of_....!W~a~s~h~i::.::n:.:.g~t:..:o~n=_=__.ss:
Robert C.Koch
of the estate of the above·nam'ed decedent being duly sworn,deposeS and sayS
15317ZemanLawBuilding,Canonsburg,Pat
Zeman and Zeman
Decedent died :.M~laY_..;..------......:4:L---'192L{testate leaving a last will,copy of which is hereto attached,,}
(MONTH)(DAY)(YEAR)~
Name and address of attorney or }
other authorized repres~ntativeto whom
all corresflondence should be mailed.
That as such Executor deponent is familiar with the affairs of said estate and the property constituting
(EXECUTOR-~
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 individuainame,with right of access by another as agent or deputy,with the
exception of the following:-
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX
THIS SAFE DEPOSIT BOX RENTED
IN NAME OR NAMES OF
RELATIONSHIP OF JOINT
HOLDERS TO DECEDENT
NONE
Not Applicable
That Schedule A attached hereto and made part hereof sets forth fully and in detail all the real property
in the Commonwealth of Pennsylvania of which decedent died having an interest therein.It also sets forth the
mortgage encumbrances upon each parcel of real property at the date of death,giving the amount still due at
death,name of mortgagee,date,rate of interest,and book and page of record thereof.It also sets forth in the
columns provided therefore the assessed valuation of each of said parcels,the estimated market value thereof
as of date of death of decedent.
That the contents of said safe deposit box or boxes are itemized under Scliedules o,f this return,
with the exception·of the following,for the reasons hereinafter set forth:
That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal property
wheresover situated owned by the decedent at the time of death;all moneys left by the decedent at the time of
death,whether in decedent's immediate possession,standing to decedent's credit in banks of deposit,savings
banks,trust companies,or other institutions,whether individually,or in trust for any other person or persons
giving also separately the accrued interest thereon,if any,down to the last interest day priM 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 in4ebtedness of the United States to the de-
cedent;all obligations,whether by statute or agreement they are designated as tax free,of the United States,
or any state,or political subdivision thereof,or of any foreign country,which are owned at the time of death;
all wearing apparel,jewelr~,silve.rware,pictures,books,works of art,householdJurniture,horses,carriages,
automobiles,boats,and any and all other personal chattels of whatsoever,kind or nature,left by decedent,
together with the fairly,:estimated market value thereof;all bonds and mortgages held by decedent and·of all
claims due and owing decedent at the time of death,and all promissory notes or other'instruments in writing
for the payment of money of which decedent died possessed,of whats,oever 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 policies carried by decedent;all annuity and endowment contracts
the proceeds of which were payable upon the death.of the decedent;all and the corporate stocks and dividends
due thereon and unpaid as of the date of death,bonds and accrued interest thereon to the date of decedent's
death and other investment securities owned by the decedent at the time of death,with the,market value there-
of at such time.
•to •
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 tlusiness.
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 forin,together with the fair market value
thereof,any other property owned or bequeathed by the decedent at the time of death.
The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry
contained therein and in the case of transfers ofproperty,real or personal,within two years of decedent's
death,in contemplation of decedent's death,'or intended to tftke 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 co~y
of the deed,trust agreement or other instrum~nt"creating the trust.Therp.is also set forth in said
schedule a list of all property,real and personal,with its value,which passes at decedent's death by
virtue of the exercise by decedent,either individually,or jointly with another,or any power of appoint-
ment vested in decedent,either individually or joiI).tly,by the will,deed,or other instrument of another,
with a copy of the instrument'creating such power attached to the schedule.
That Schedule 0 attached hereto and made part hereof sets forth the names and addresses of all
persons beneficially interested in this estate at the time of decedent's death,the nature of their res-
pective interests,their relationship,if any,to the decedent,together with the ages at the time of
decedent's death of all minors,annuitants and beneficiaries for life under decedent's Will.It also
contains a statement showing which of the beneficiaries named in the decedent's will,if any,died prior
to decedent,the dates of their death,their issue,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,inconsequence of the death of the decedent;debts and claims owing and lmpaid 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 and sworn to before e this ..
_______.../_~day 0{j J:!'!!1~r_19.12 .
-;~~;ZZ~~;~;etN-;;----:~~~=~~i~~y~~~~y.e-.---------
~:~~~~~"m;,omG7/..y <1J,/rI~yj/ffJP (ijit;~..·T;;;:;;,·..·~;Z ..·S;;j""·.."·..·,,·
NOTE:Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are
filled in with details or the word "None",~nd 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.
-------------------------------------
RC'C-34 (4-7:3)
C,OMMON\YE-ALTH OF PENNSY"LVANIA'
DE~ARTMENT OF 'REVENUE
BUREAU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "Au
REAL PROPERTY
Real property in Pennsylvania,with stateme~t of mortgage encumbrances upon each parcel at death of dece-
dent.Property held by the decedent as tenant jn common with another or other,should be identified
as to quantum of interest and the estimated value should be that of the decedent's interest only.(Property
held as joint tenants with right of surviorship or tenancy by entireties should be reported on Schedule "E.")
The real property located In the Commonwealth of Pennsylvania should be
described by lot and block number,street and street number,together with
a general description of the property,with a reference to the record of the
conveyance by which the decedent took title;If a farm state number of a·
cres;also statement of mortgage encumbrances upon each parcel at death
of decedent.Taxes,assessments,accrued Interest on martgages,etc.,are
to be listed on Schedule "F"and must not be deducted fram this schedule.
(1)
ASSESSED VALUE
FOR YEAR OF
DECEDENT'S
DEATH
(2)
ESTIMATED
MARKET VALUE
(3)
DEPARTMENT
VALUATION
CAUTION
(00 not write
In this space)
1.Lot of ground situate in Second Ward of
Canonsburg,Washington County,Penna.,
known as Lot No.115 in the Plan of Lots
called "Thornwood",(Plan Book 6 page 209)
in the Recorder's Office of said County.
Having erected thereon a dwelling house
known as No.·307 Bluff Avenue,Canonsburg,
Pa.Together ~dth a right of way over a
driveT,"lay and turn-around and partly on
Lot No.116 in said Plan.See instrument
between Edward R.Koch,et ux.,and Carl A.
Fetcko,et ux.,in Deed Book 1078 page 60~
'conveyed to Mary Ann Boyan,et con.,by
Deed Book 1345 page 812.
Bldg:
$3,280.00
Land:
$450.00
~fJ?~1
$17,000.00 /P;7 .0-.(Sale 1/(J-t1-tJ!>
Price)
Bldgs:
$6,115.00
Land:
$1,405.00
2.Four contiguous lots of ground situate on
south side of Water Street in First Ward
of Canonsburg,Washington County,Penna.,
being together known as Nos.36-52 Water
Street,Canonsburg,Pa.,designated as
Item Second:A,B,G and D in mortgage
from Edward R.Koch,etc.,to Concord-km~,
Liberty Sand L Association,of record in
Mortgage Book 659 page 478 in the Recorder'~
Office of said County.Conveyed to
Kenneth C.Paul,et ux.,et al.,by deed
Book 1541 page 154.
$15,000.00
(Sale
Price)
j..
$40,000.OC 10 t1 tJ(J,tP &
/
3.Lot of ground situate in Third Ward of
Canonsburg,Washington County,Penna.,
described as Item "SixthU in the afore-
said mortgage,of record in Mortgage Book
659 page 478,having erected thereon an
apartment building and a garage apartment
known as No.118 South Jefferson Avenue,
Canonsburg,Pa.
4.Cemetery Lot No.142B (4 spaces)in
t1Garden of the Lilies"in "Forest Lawn
Gardens"situate on U.S.Route No.19,
Peters Township,Washington County,
Pennsylvania
Bldg:
$8,035.00
Land:
$360.00
O-/(fr!d;
Not
Assessed $285.0C
Total $72,285.00
Insert this total opposite "real property",Schedule "A"in the X X X X X
"As Reported"column on the last page of this return.
RCC.-35.
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "B"
PERSONAL PROPERTY
INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned indiVidually
by the decedent,at the time of his death.Property owned by the decedent jointly with another or others
must be listed under Schedule "E".Intangible personal property,titled in the name of the decedent,but
payable at death to another or others,including but not limited to P.O.D.U.S.SaVings Bonds and tenta-
tive trust accounts,must be listed,despite the fact that they are not of the administered estate.
Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household
goodS,and fUrnishings,books,paintings,automobiles,boats,etc.)
Intangible personal property,such as bonds,treasury certificates,cash on hand and in bank,
stocks,mortgages,notes,together with accrued interest or dividends,salaries or wages,insurance pay-
able to the estate or fiduciary in said capacity,partnership interests,interest in 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
VALUE
ESTIMATED
MARKEl'VALUE
DEPARTMENT VALUATION
(Do not write in
this space)
1.
2.
4.
5.
6.
7.
$.
10.
Household goods,furniture and
furnishings
Clothing and personal effects
15 Shares:North American Rockwell ~
Common Stock ~~28~1/
Two Greater Canonsburg Ind.Dev.Corp.
2%Subordinated Debentures:Nos.
1345 and A.C.1346
Judgments in Washington County Court of
Common Pleas:
a)Koch v.Powers:No.6$3 Feb.
Term,1963 D.S.B.
b)Koch v.Borrelli:No.576 Nov.
Term 1963 D.S.B.
Claim vs.Chopak inventoried at
$$5.43.Cost of collection would
exceed value.
Claim against Concord-Liberty Sand L
Assn.
Cash in Tax Escrow Concord-Liberty
Sand L Assn.
Rent checking account No.0311271
Union National Bank.Bridgeville Office
Cash
'TOTAL
•$401.53
•9.15
•421.88
,116.00
o
o
o
•3,62$.57
• 555.74
•176.51
J.jtJj,53
9',/S
o
o
5~$,CJ3
J/~;(f.57
J5S,77"
/7(;,S(
Insert this total opposite "Personal Property",Schedule "B"in
the "As Reported"column on the last page of this return.
x X sg/J..1 1
·RCC-:36
'C9~ONWEALTH OF PPNNSYI~ANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "c"
TRANSFERS
(1)Did decedent,within two years of death,make any transfer of any material part of his estate,without
receiving a valuable and adequate consideration therefor?(Answer yes or no)~n~O~_
(2)Did decedent,within two years of death,transfer property from himself to himself and another or
others (including a spouse)in joint ownership?(Answer yes or no)--:n:.::.o=-__
(3)If the answer to (1)or (2)above is in the affirmative state:N/A
(a)Age of decedent at time of transfer _
(b)State of decedent's health at time of making the transfer.(Note 1).
(c)Cause of decedent's death.(Note 1).
(4)Did decedent,in his lifetime,make any transfer of propprt;,'without receiving a valuable or adequate
consideration therefor which was to take effect in possession or enjoyment at or after his death?
(Answer yes or no)no
(a)Was there any possibility that the property transferred might return to t~nsferer or his
estate or be subject to his power of disposition?(Answer yes or no)NL-A
(b)What was the transferee's age at time of decedent's death?N/A
(5)Did decedent in his lifetime make any transfer without receiving a 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)no
(b)The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom?(Answer yes or no)no
(6)If the answer to (5)(b)above is in the affirmative,state whether the right was reserved in decedent
alone or 0 thers N~/--'A'-'------------------------------------------------------------------------
(7)Did decedent in his lifetime make a transfer,the consideration for which was transferee's promise to
pay income to or for the benefit of care of transferor?(Answer yes or no)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 :rserved in the decedent alone or the decedent and others?
(Answer yes or no)N~A
NOTE 1:The answers to these questions should be supporter'!by affidavit by the attending physician as
well as a copy of the death certificate.
NOTE 2:If answer to any of the above questions is yes,set forth below a description of the property
transferred,it's fair market value at date of death,dates of transfers and to·whom transferred,with
relationship of transferees to decedent,if any.Submit copy of any trust deed or instrument,if trans-
fers are claimed to be non-taxable,also submit detailed statement of facts on which said claim is based.
NOTE 3:List applicable property below in manner in which provided in Schedules A,B,or E.
ITEM DESCRIPTION
NONE
MARKET VALUE
(Estimated)
-0-
DEPT.VALUATION
(Dept.Only)
Insert this total opposite "Transfers",Schedule "C"in the
"As Reported"column on the last page of this return.
,,.
CO~MONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE"E"
JOINTLY OWNED PROPERTY
INSTRUCTIONS:This schedule must disclose all property,real and personal,owned by the decedent jointly
wi th anot.her or others,including intangibles,standing in the name of the decedent and others.List
real est.at.e first,as entireties,or joint tenants,giving brief description,as indicated under Schedule
"A",plus t.he date and place of record of instrument effecting vestiture,but do not include entireties
or out of state real estate value in estate valuation column.Personal property should be listed as in
Schedule "B",plus date of acquisition,and the name,address and relationship (if any)of co-owners to
the de~e.ient.
Description of Property,Date of Acquisition,Name
Address and Relationship of Co-Owners,and Place
of Record of Instrument,where Real Estate.
NONE
unit
Value
percentage
Share
Estate
Valuation
-0-
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
Property Interest
Insert this to tal opposite "Jointly Owned Property",Schedule "E"
in the "As Reported"column on the last page of this return.'0
• ,II •
Rdc~~37'"(:\.2-63)"
COMMONWEALTH OF PENNSYYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "D"
BENEFICIARIES
..........
l
(
h
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFStatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARYaveaninterest,vested,contingent or other-are involved,set STATE YES IN ESTATE
wise,in estate)forth this fact.)OR NO BIRTH
Barbara Jean Cavicchia Daughter yes 3/26/44 One-fourth of
4997 East 27th Street residue.
Tulsa,Oklahoma 74111
Marv Ann Bovan Daughter yes 1/3/38 One-fourth of
307 Bluff Avenue residue.
Canonsburg,Pa.15317
Donald H.Koch Son yes 3/14/46 One-fourth of
Apt.182 residue.
920 Kris Drive
CoraoDolis,Pa.15108 ,.i.J
Robert C.Koch Son yes 4/26/36 One-fourth of
2308 Tanglevale Drive residue.
Vienna,Va,22180
·
·
·
.
Deponent further says that all the above-named beneficiaries are living at this time except below:
NAME DATE OF DEATH
Not Applicab e.
RESIDENCE
'l
ESTATE OF RUS Scl.l_HAP'!H0
GIS~C';,L \1'I'Ll'RE IlI,·.1 (L~)
EDWARD R.KOCH,a/k/a EDiAT.~!;j~SHIW·'eN co..PI"
KOCH,a/k/a Em'lARD KOCH,a/k/a
E.ll·}«)QI1,.
(Executor-Administrator
must complete "As
Reported"column #1.)
(')..,'"d ::tl"1 "1 (b (b0$l>"1 e.Vl ::s Vl
Vl Vl 0...,(t'::s '"d
"1 e."1
$l>Vl 0x'"d '0$l>(b0'"'"1 "1
~0 ~'0
t%j (b
"1
Vl ........'<$l>....(b
.,
Ati'IO '3 1+
63-71-4$9
..~.
P.Il THE
OF THE
No.
F:'"L C \;\,.LLJ 1
~IATTER OF THE APPRAISEMEN'r75 DEC 2
Will (
Administration ~
Deceased
Late of ....GanQI1SP1J.:rg
!'
County of ..J'lClf?l1ingt:,on ...
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
-ffi~
:~:...
'I--'Vt:-:J'.~:1--'
en
C~~II .:>::tl II .'W en en .....c:
(')(')?'"?"?"
l.i ~;;::;:::----------~-ffi ~
~
'J'il\.);:
~~(I')
I :CX).:N::tlo'--J :CX).(b '"'"'I 'I\.)V1 '0 ..-:.:.0-
~:0 :4-
1-'0 ~
~~_-oo_-oo
>:r.
:-U<1:,",",2'~..,-2
::l~-.
RC C-Sl (6-73)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
NOTICE OF FILING OF APPRAISEMENT
ROBERT C•.KOCH
.(Executor or Admini strator)
IN YOUR REPLY PLEASE
REFER TO
Inheritance Tax Division
j
I R E f EDWARD R.KOCH aka EDWARD aka EDW.R.aka E.R.n e:state 0 _
__W_AB_H_IN_G_TO_N County _Fi Ie No.__6_3-.,....7_1_-_48_9 _
Dear SIR:
You are here by notified that the .::;or::';~::l·g;;l.:i=n,;;;al~A'i"i'I"---=----::::::-:-:""'--'=--_
appraisement in the estate of EDWARD R.KOCH aka ;EDWARD aka EDW.R.aka E.R.
has been fi led in the office of the Register of Wi lis of -----
County on DECEMBER '7,,19-7,5,Said appraisement reflects the following
valuations:
ReaI Estate 71..1.2;...."t-'2'""8'-'5lJ,."""O~O~_
PersonaI Prope rty ----,,'5'+,.u8-1-7G-2~.4::.11.--_
Transfers _
Jointly Owned _
Tota I -I-7.l.L8....,JJ..5.L47~.c:I4:..Ll _
As to such tax that is paid within three months from date of death,a five (5%)
percent discount is allowable.As to any tax that remains unpaid after nine (9)months
(fifteen months when death occurred from December 22,1965 to June 16,1971,inclusive;
and twelve months when death occurred prior to December 22,1965)from date of death,
interest at the rate of six (6%)percent per annum is charged.
Any party in interest who is aggrieved by this notice may object thereto within
sixty days after receipt of said notice as provided by Section 1001 of the Inheritance and
Estate Tax Act of 1961,72 P.S.2485-1001,P.L.373.-7'"-
Date //;2./t..7$Signed t7?z"'L~~~
Title ~-;::::c:-
DATE OF DEATH:MAY 4,1971
Note:This is not a bi II.
~RCC-39.(5-681
COMMGNWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of KOCH,EDWARD R.aka EDWARD aka etc
(Last Name)(First Name)(Initial)
DATE OF DEATH 5-4-71 FILE NO.63-71-489
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of W_AS_H_I_N_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".
VALUE AS REAPPRAISED
$-------+--
VALUE AS REPORTED
$------+--
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
REPORT OF THE REGISTER OF WILLS
I,the undersigned duly elected Register of Wills in and for__W,;:..AS==H=IN::.G.::..=T..:.ON::..:.-_
fully report that I have allowed deductions in the amounts claimed by deponent,exce t as to those items where a greater or
lesser amount is set forth in the last column to the right in Schedule "F",w'greate r lesser amount represents the sum
allowed as a deduction•
Dated:~/...:.....';2_~-'-/_0_---!-7.=s _
.Dated:--DEC 17 1975RUSSELL MARINO
Valuation of life estates or
FOR USE OF REGISTER ONLY
Tax on $--:----::=----+__2%
Tax on $18 s8s.r;s (@
Tax on $5%
Tax on $10%
Tax on $15%
Exemptions *
Total Estate --1-__
TOTAL TAX
COMPUTATION OF TAX
$-------+--
$...I.+ll.I.Jl"-C;L&..l-l.l.,~.L_
$------'----4---
$--------1---
$--------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 $~
Add interest at rate of 6%from L
AMOUNT OF E~TATE TAX ASSESSED $~L--$.....J
Estate tax paid $L-I
BALANCE DUE $.....JL..-
Add interest at ::te of 6%from $-----~t=
TOTAL TAX BALANCE $-----~.PAID $.....J
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason,
same should be noted below,with short explanation.
Will
Administration t No.
IN THE
Year .
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
EDWARD R.KOCH etc.
Deceased
Late of ....CANONSBURCL
County of WASIB:INGTON
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
.,
'.
r -
1RCC-2 (2-64)
COMMONWEALTH OF PENNSYLVANIA DATE D~EMBER 17,1975
...,.....,I'..
f bEP.(RtMENT OF REVEN~E,_~RESIDENT INHERITANCE TAX COUNTY WASHINGlL'ONBUREAUOFCOUNTYCOLLECTIONS
HARRISBURG,PENNA,17127 APPRAISEMENT FILE NO.63-71-489
Whereas,EDWARD R.KOCH aka EDWARD aka Edw R.etc -late of CANONSBURG
in the County of WASHINGTON Commonwealth of Pennsylvania,having died on
the 4th day of MAY 19 71,seized and possessed of an estate
subject to Inberilan~:;:;/~-'he Commonwealth of Pennsylvania;
Therefore,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 aU 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 de-cedent 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 in.terest.
Unit AppraisementDescriptionofAnetValuesMadeforInheritance
Tax Purpole.
$
R"W-Ll-"'V·
SEE SCHEDULE "A"OF APPRAISEMENT 72,285 00
PERSONAL:
SEE SCHEDULE "B"-OF APPRAISEMENT 5.872 41
TOTAL 78,157 41
.
-,.-I
Having been duly sworn according to law,I do hereby ce::Jte that the abov~appr,sementis made in con-
formity with law on this /6 day of #..-r ~4 A "-19~
-A YJA ../#IV /~3/-d --A,.,2~1t'~?~~.I~"~~l\7f~.,AP..P!7e~-
(\"?/AJ /J/""-~m~Altr t)::'7
,Penna.~(Poet OfDee)
WASHINGTON Coullty
I
I
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
EDWARD KOCH aka etc.
Deceased.
Late of
CANONSBURG
Date of Death,
Appraisement Docket
Page,J,70 -:2
MAY 4.1971
.....ss.;~:3~~__Vol.,
No.63-7'-489
(.
Filed in Register's Office,Dec.17.19-25
Amount of tax due,$_
DEPARTMENT OF REVENUE
Received,
Examined and Approved,_
Wrote abo.lIt Appraisement,
Appeal f,om Appraisement,_
Entered and charged,_.\
~
t
,:
..
10 DAY NOTICE OF TAX DUECboeka'Wlth 1QUr'AttorDe1
.bpIW .~this att\taent
PENNSYLVANIA TRANSFER INHERITANCE TAX
J
Personal Property
Date p..~.g.~.mp..~.r.±.§.1 J.~.7.§.
To KOOB RO~..C...,~-'S ~..B.W.Y.~.t w.ut~~,!J.!t ~~~..
Z9tAN ad Z9tAN.,A~'"ZDWl UW BlJUI)XNG.'2.ANPNS~UR~.::~~PA •.........................................................................................................................................................................................................................................................................,.
ESTATE DATE OF
OF I>.J!lAIU>.~{C.AN~_"'.:DEATH ~':'-~!~m .
Date..DEC.17.1m C?unty ,s...1~~S~ate 6'-71"'~Appralsed FI1e FI1e .
Real Estate ~1l~2!~.
841...........,t ??!!'..
Joint Accounts
78,151.41....................................................................................................................................................................................................................
Less Exemptions
Less Debts and~dministration Expenses ~.!;~~.~~..
TAXABLE AMOUNT ...........................!~~.~'.~5.s .....
TAX on ~~!~'-!~@ ~%.
TAX on :@ 0/0 ~.~~~~~~..
Amount Previously Paid
TAX BALANCE
8-4-71 12-28-75Interestfromto .
.......§.%on l.~I~..,..::l3 .294.43
BALANCE DUE COMMONWEALTH ~.".~.Q.?!..~§..
DISCOUNT (50/0)IF PAID WITHIN THREE MONTHS
FROM DATE OF DEATH.
PAYABLE TO:
REGISTER OF WILLS
WASHINGTON COUNTY
COURT HOUSE
WASHINGTON,PENNSYLVANIA
._:.q~~~_..
Commonwealth of Pennsylvania.
CHIEF APPRAISER
.--.._-....
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT O;F REVENUE
HARRISBURG
ATTY.ZEMAN &ZEMAN
ZEMAN LAW BIILDING
CANONSBURG,PENNSYLVANIA
Dear Sir:
15317
Date:December 18,1975
Re:Estate of:Edward Koch
Date of Death:5..4-71
Bureau No:63.71..489
County No:38.170~2
As a result of a review of the 'Inheritance Tax Dockets of Washington
County,the records indicate that you are the representative of the
above estate now in a delinquent status.
According to Pennsylvania Inheritance Tax Directive #5 (revised 6-73)
Enforcement Program,we are obligated to notify the legal Representative
by a copy of our second notice to the Fiduciary or tax obligee.
However,we have been directed by Bureau Headquarters to extend you
this (10)ten day courtesy period,prior to our initial contact to the
Fiduciary.
The purpose of the Inheritance Tax Enforcement Program is to insure
compliance with Section 701 et seq.of the Inheritance and Estate
Tax act of 1961 and rior related ac s Ore ~
he payment of taxes.
mj r/Thank you,
John S.Walko,Revenue Agent
For:Peter J.McHale,Director
Bureau of County Collections
Make All Replies To:
Inheritance Tax Office
244 Washington Trust Building
Washington,Pennsylvania 15301
Phone No.228-2211
-----------------~---------------------------
10 DAY NOTICE OF TAX DUE
IPENNSYLVANIATRANSFERINHERITANCETAX
December 22,1975Date .
To A.';rr.¥..~~.~~.~~~~.~.~..
ZEMAN LAW BUILDING CANONSBURG PENNSYLVANIA 15317...............................................................................'-'-.
ESTATE Edward R.Koch'DATE OF May 4 1971OFDEATH .
Date County ate
Appraised .-,File ~.~.:.~.7..Q:.~............................ile ~~.:.?~.:~~.~.
Real Estate
Personal Property
72 285.00..........t ..
5,872.41
Joint Accounts
...........................................................................................................................................................................7..~.".~.~.?..~.4.~.
Less Exemptions
Less Debts and
Administration Expenses §.~.".:?.7.~..~..~§..
TAXABLE AMOUNT 18,585.55............................................................
TAX on @ %..
TAX on l.~.:,..s.§.:?!..~.:?.@ §0/0 ~.~.~.~.?..~..~.~..
Amount Previously Paid ............................................................
TAX BALANCE 1 115.13..........................J ..
Interest from §.:::.4..:.?.~to !.:.~.:7..§..
.........6.%on l..,.ll.:?.ll.l.3...228.28............................................................
....·~'ii....v~·~·........~·..·....~.....~...~.~~
Aql ~.;;"""""
/Commonwealth of Pennsylvania.~
r:;~~CHIEF APPRAISER II
-~(f fl·/?~2
PAYABLE TO:
REGISTER OF WILLS
WASHINGTON COUNTY
COURT HOUSE
WASHINGTON,PENNSYLVANIA
BALANCE DUE COMMONWEALTH !.,..~~}.~.~.~.
DISCOUNT (5%)IF PAID WITHIN THREE MONTHS
FROM DATE OF DEATH.
RC~-49 (8-70 \'-----.
ACOMMONWEALTH OF PENNSYLVANIA~.DEPARTMENT OF REVENUE j'
~UREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
HARRISBURG,17127
PENNSYLVANIA ESTATE TAX
DETERMINATION IS T"
CO'\U.:S.t~""r{i~'Rei 7o~
Date R"<j 2 L/
Estate of:Iilwa R~R r(O c 1-'
Date of Death S ."'.),~_
County WASH l"'~ftqn T:O JK ./70.2
Bureau Fi Ie No.{:JA .11·"'18'1
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.
As shown on r~form or final change notice ($__~..L..:l!:l"'-'--'-=-_
As verified by computation
$---.ltdN-~__
$-------
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
J.//-------,.
,."
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 _$==,,~tTfV~==
Prepared by GrJAMN Of ~~~~_'....,.,,>\.........i.-=S-=U~r~tJ~R.T-.---
(NAME)(TITLE)
(NAME)(TITLE)
RC<l:-49 (8-71)
/~:OMMONWEALTH OF PENNSYLVANIA
.\DEPARTMENT OF REVENUE •
~~UREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
HARRISBURG,17127
Estate of:fJr.u Qlld_R f<Oc H•
Date of Death .s,'I.1 ,
County fJlB.SII ,,,,,1f1h i"7D ~k.174,1-
Bureau File No.b3 ~"II,'i12
Date Rt.I~l~19 "
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.
$--~~.~::.=-_
$__")1..('N..-'t-..=....:..-:.:.::=--__
As shown on return form or final change notice ($__~L-""'~=-_-
As verified by computation
4.Penna.Inheritance Tax due and/or paid
5.Normal Inheritaric'e taxes paid to other States
6.Total Inheritance tax credits (4 +5)
7.Total liability for Penna.Estate Tax (3 -6)
$'~~4 ?>,J.I ,•
~
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 $==1ze,y~!:!:;,.==
Prepared by
(TITLE)
Reviewed and approved by _
(NAME)(TITLE)(DATE)
\
1 31 Hopkins Plaza,Baltimore.Md.21201
\2 P.O.Box 270.Newark,N.J.07101
- _•.,_'j -_0 _,__._
3 401 N.Broad St.,Philadelphia,Pa.191084P.O.Box 2488,Pittsburgh,Pa.15230 5 400 N.8th St.,Richmond.Va.23240
6 800 Delaware Ave.•Wilming-ton,Del.19801
Address any reply to DISTRICT DIRECTOR at office No._lL
@)D~U[?D@~[0D[j'®@~@[?
Internal Revenue Service
~ate:MA':.~_1_.197~L:~;~54°:.
Robert C.Koch,Executor
3.5 Carriage Hill West
Williamsville,N.Y.14221
Edward R.,a/k/a.Edw.R.,a/l';./a Edward,
Estate of:a/k/a E.R.Koch .
Date of Death:May 4,1971
ESTATE TAX CLOSING LETTER
(This is not a bill for tax due)
The computation at the bottom of this letter shows the Internal
Revenue Service's determination of the Federal estate tax liability
for the estate named above.You should keep a copy of this letter as
a permanent record,since your attorney may need it to close the
probate proceedings for the estate.It,together with proof of payment,
is ~videncethat the Federal estate tax liability for the estate has
been settled.
Sincerely yours,
District Director
Gross estate tax - .
Less credits allowed:
State death taxes $,__-~O~-_
Federal gift tax ,....-0-
Tax on prior transfers.........-0-
Foreign death taxes..-0-
Total credits :......................•...........
Net estate tax :.
Penalties,if any .
".eI.
$-0-
$-0-
$-0-
$-0-
Form L-l54 (Rev.9-69)
')."
i-,~
~---<,
-c='
-'-"
!L-'.-
--
.--..""'-
"
I
Form RCC~O ......DEDUCTIONS ALL;:D.:I~_;~'~'.......-
-,.","--~~~~~$~~it,STATEMENT OF DEBTSOl'"!<ICE OF'"rHE .
REGISTER OF WILLS AND DEDUCTIONSWashingtonOFCOUNTY 't:........................;.........................
AND AGENT OF THE COMMONWIiALTH
\.....~~\-~-Register of Wills,Agont
ESTATE OF Ed~J'Tard R.Koch,et~_LATE OF Canonshur~Pennsi'llva.nia
DATE 01"FILING APPRAISEMENT Nov.1975 OATS OF DEATH _Hav Itt 1971-
DATE NO.OF NAMli:OF PAYEE REMARKS A"OUNT.VOUCH~".
Russell Marino,Register Letters 24 50
Russell Marino,Register Filing Inventory 3 00
Russell Marino,Register 4 certified copies of Will 5 00------
Russell Marino,Register Short certificates 3 00..
The Daily Notes Advertising 12 50
Washington Record Co.Advertising 14 00 ..
Sky-Vue Torrace,Inc~Nursinp'Home Care 116 61...:J -----
Dr ..Berg Medical Services 17 50
Dr.Weaver Medical So::."vices 60 00
Griffith Funeral Home Funeral and related service!:;1,378 50-
Oak Spring Cemetery Opening and closing grave 120 00
Gaydoes l'ilonw'TIent Co.-_Gravest.ono 1l~5 00
for il~n8~Jl .65JamesB07anPhone,flowers and mlSC.rl9-"
Robert G.Koch Ungaid seraices and 161 02exensesavancedIn
,.decedent's lifetime
Sam C'Unpaid balance,coal acc't 140 60oapp
Strabane Post Office Certified ffi.3.il 98
Mary P.Zeman Notarial Services 4 00
Russell Marino Filing Account 22 00
Robert C..Koch Ex~c1,lt~~'?g~~~~~tration 81(,1 ')an,~ra p.~c s
Zeman and Zeme.n U§.paid ~erviaes tlndt~osts 2,057 11..a .vance ,In .ece en s -lifetime
Zeman and Zeman Attorneys'Fees ~:Estate 4,156 "'4/'---
Robert G.KOGh Executor's CO:Thllission 4.156 '),4",.J '..
Concord Liberty Savings Balance due on mortgage 43::f6._-
and Loan Association at death_.-
]_.
-
COMMONWEALTH OF PENNSYLVANIA }ss:COUNTY OF
I.HERl::SY CEifTlFY.THAT.TO THE BEaT OF
MY KNOWLEOGE AND BELIEF.THE FOREGOING IS A JUST AND TRUE srAT£MENT OF DEBTS,FUNERAl.EXP;;:NSES AND EXPENlll!3 01"
.ADMINISTRATION SUBMITTED TO THE ESTATE OF _DECaA@"O.AS DECUCTIONs>FOR.
INHERITANCE TAX PURPOSES.
(I..5.l---------_.
SWORN AND SUBSCRI8ED BEFORE ME THIS DAY Of"
19 __,~'V'.}G ...
I
Form RC C)O.......~'.'-....',.'~
.4'cir'.\rciE OF .1"1'4£
REGISTER OF WILLS
OF __...:..:Vlp.shington COUNTY
I.
STATEMENT OF DEBTS
AND DEDUCTIONS
DEDUCTIONS ALLOWED IN.'.
THE SUM OF ..•••.....•.$___
DATE APPROVED ••••.•••
1
AND AGENT OF THE COMMONWEALTH .PAGE 2
Regl.te,of Wills,Ag.~t
ESTATE OF Edvrard R.Koch,etc.LATS OF _...::G~a""'n""-""o~n~s.:..::b"-'u...r=..;,.o:.~#-.--"P~e"'n""'n~sc.;..y-=l....v'-'a"""nU::!=i~a'--_
Nov 197 c rflay 4,1971DATEOFFILINGAPPRAISEMENT........;:..=.~.'--__--=....~L-')_DAT5 OF DEATH --.:.=::.._'--..!-I._--=~~-._----
DATI!:NO.OF'
.VOUCHE"NAMli:OF PAYEE REMARKS AMOUNT
Chartiers Savings and Loan Closing costs,sale Bluff 191 00
Association Street Property
Malcolm:J:Io:cgan,Co.Treas.Personal Property Tax
West Penn Power Co.Utility Service due at deatlI--.--+-:---+---+----------------+------.:..-----------~f_---+_'--
Columbia Gas Utility Service due at deat 1-..---t---+-----1~~.:.:.=..:..=..::..:..-=..::..:.;,:=--------+-.:....:..::..::..:::..,:.;:.----::...::...::....:..;::..:..::..--:.;;.;::.:...::----=-=:.....-::.:..=..=:.=..f~-~~=--
Liberty Mutual Ins.Go.Liability Ins.
Liberty National Bank,et al.Service charges
f--..--j---+---+----...::...---------=----+-------....;;;..--------~.----_+---
Mary Ann Boyan,Phone.Re:R.E.Sale
Frank Sobrosky Prop.Repairs
__--t__+-__-t_J_o_hr_n__L_e_s_k_o -l-_P_r_o...:,p_._R,_e..;;p_a_~i_r_s ...+_-_~104 00 _
A.L.Stormwind IAcctg,.•and Tax Return 150 00
---_-t-__-t -+_K_._e.•:.,...P_C?_u_l..;.,_·._e_t_a_l_._·...__-:~::;;.f-C_l_O_S_i_n..:.:g::-_c_JO_S_+-_I.I_S ~~~_~~~~~~~~:~~~~1:5~9--"~~
-----t---+-.---1971 Co.,.School and Boro Taxes
_.Less Pro-ration on Bluff ~t.House Sale
217f5.80
118,,02 2,060 78
--~-t---'--+---_.-!-----------TOTAL
--'--.,--+----+-----------I---------~~¥11 Z,L
-,------1f------+---+--·--,-----------~~---------------4-----+---
I ---t-----jr---t-------------.:...i ~-----_----------I-----+----
----,..,...-t---+---t-----------------+---------------~----_.-+---
I,
}STATE OF 7l77f:~'
.40{:COUI··TTY Ok'~x:ac:rnl;cK;C£~J..t7/ (
_____-_-_-_"':;:.R:;;:,~o~b~~p-~:::.:r:.·-t;::,·_=_~C~._=_~'="'I~{:-o'::..-~c~h:._=__=__=~___J~'~
_H£«'EBY CERTiFY.THAT.TO THE BEaT OF
MY KNOWLI!OGE AND BELIEF.THI!FOREGOING IS A &ST Ad WU E rerATEMENT OF DEBTs FUNERAL.EXPENSES AND EXpeNS....01".Ti'T ~r .0'....-""'"
AOMINISTRATION l!I'JBM'TT£':)TO THE ESTATE OF oW .\'lo..•\.cn,e lIC.-;;;j£78ED,AS CEOUCTIONli I"OR
INHERrrANCt'.:TAX PURPOSES.,/1 7i:~~
SWORN A"IO SUIOSCI'I'IBiiD SEF&E M/TJ.S /f DAY Oi'Ro Pert G Koch (L.S.}
_._O'lovember /'"V/Ie 71)~-•1"~/44jt?.A.L~JA ~/'I --"'"
~IQY ~~''1C Roq<f/I/.-If:~,?'lOn/ffi;c"'Wtt3'<Y W./YJMYMrJj).~'
""'I (''''r>7m,.<s,.~"-"P"'-GS;7;'/7!~~_~
~-_-:-_--;------r-----r--------t-------+---__C
-Ji
I
RECEIVED One Thousand Three Hundred Forty Three and 41/100.....-------------d"oiiars
representing Pennsylvania Inheritance or
From:__A=.::~:...:t::tf....::.---=Z=.e=ma=n=___=&:........::Z=e=ma=n=____r------E-st-at-e-T_a_x_d_u_e_fr_o_m_th_e_f_o_ll_o_w_in_g_es_t_at_e_:------I!fI1
Address __Z_ema-=D_La-="_B_U.:....:1_1.:....d_i_D-!!g""------l 2%Tax on $$----------11.:.11
CaraoDsburg,Penna.15317 6 %Tax on $__1_8-,,:-5_8_5 5_5__$1,115.13--~---'---'----Inl
File No.63-71-489 Dote of Death 5.4,...71 15%Tax on $_$--------111
1,343.41
$---------Ilil
$---------1tJ
1,115.13
$----------11';
228.28$----------111
%Tax on $$----------11ll
Estate Tax,Act of
May 7,1927
TqTAL AMOUNT PAID
TOTAL TAX CREDIT
Less five percentum of tax if
paid within three months after
d<;Jte of death
Plus interest a!-~e ~qie of
_6_%frolll."...t:J 4 72
to'Gate
jmo
J -""'"1";
','.P,,:,,:,1
IY 00 ~l1l 00 ~@iiiII ~.':~::l
NOTE:This Triplicate Receipt to be retained lor ,8"J~f70""2-
•Received by
NOTE:In accepting the transfer inheritance iax an future estates;prior to the death 01 the life
tenant or tenant lor years,as evidenced by this receipt,it is understood that the Commonwealth shall
nat be precluded or prevented Irom hereafter assessing additional inheritance tax at the death of the-l-"::::::::=:::::;:;J.:::=::~~::=::.;:;:.:::..,.=-te:::.::::"~::::::.!~~;;:::::::":;:~_UI
lile tenant or tenant for years whenever it appears that such additional tax may be legally due and
collectible for any reason whatsoever.
Dote of Payment _J_an_ua_ry~_7_,"'-1_9_7_6 ---1
Edward KochNameofDecedent------------------1
Remarks:
Cou nty __W_a_8_h_:1ng_='t_O_I1 ~-----'--=--:..-__---1
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03 40 -06 1q,072-98 +8~429-90 -0-00 T
l'14.4 51-78 S~1:910-16 12-00 -61'~0-00 T 14.439-78 S.~
12 -00 +421-88 +14.4 5 1 -78 S145-00 +12 -00 -342-50 +12 -00 +909-38 S 12-00 +909-38 T 14.463-78 T
0-00 T 0-00 T
0-00 T 8~48 1 -96 +
14..463 -78 -
421-88 +6 ~O 18-18 T
145-00 +
342-50 +0-00 T
909-38 S
909-38 T 94-50 +
255-00 +
0-00 T 4-00 +
5-25 +
1~118-02 +178-00 +
1Q,191-00 -1 6 - 0 0 +
~927-02 S 38-00 +
q.927-02 -5-25 +
0-00 T 9 3 - 7 1 +
5 -10 +
0-00 T 65-00 +
3-50 +
0-00 T 3-00 +
14-00 +
~628-57 +105-47 +
985-18 +121-07 +
1..193-62 +~310-03 +
~807-37 S 90-00 +
4..378-80 -160-00 +
1..428 -57 S 1..755-00 +
'..428 -57 T 1 '..32 1 .88 T
0-00 T 0-00 T
985-18 +'..500 -03 +
~.,~-.-....1..470 -00 +...
1...400 -00 +
r •
RECEIVED FROM:
Type of instrument
Instrument number
4I,IDate~._·-_(_)...197~!
II
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............4.;';iJv l
............1 I
Miscellaneous .
Recording fee . . . . . . . . . .... . ...$'_-I-/~/~/<:.....~,:::::::51>:...-__
State Stamps $,-_.--_
N~20489
Olga O.Woodward
Recorder of Deeds II
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R CC-49 (8-7 \)\'
COMMONWEAL TH OF PENN~YLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
HARRISBURG,17127 t
PENNSYLVANIA ESTATE TAX
DETERMINATION lSf
~ST -ra'l--.Rer 7Cb
Date Q",q '1 &../,..
Estate of:P;[W4 R it R t("c ri,
Date of Death S.4.""11-----
County ttl fi~H 1)0\"J IdYl .r:f)~3K.170.2
(!'.?.'1 !.u !4~Bureau Fi Ie NO.--'-::d~~~..~~.-'"T-!-u~,~,_
1.Taxable estate per U.S.Estate Tax Return,Form #706
2.Taxable estate per final change in Federal Return doted
$__"tA.;;:.••:=..?'-~>!.;"....,...._
$-------
3.Amount of credit for State death taxes.
As shown on return form or final change notice ($_-;\4~..~==::!l'---~t-.....
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)t ••;O''iOiC
8.Less:Previous payments on 01 c of Penna.Estate Tax
Dote 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 ~nnum
11.Balance of Penna.Estate Tax and interest due as of
(TITLE)(NAME)
Prepared by
L
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNi.
ORPHANS'COURT DNISION
The Honorable ALEXANDER R.CURRAN,J ..,
Specially Presiding.~
No.489 of 1.971
(
)
(
)
(
)
(
)
(
)
HEARING.ON AUDIT
---....
INRE:
Estate of
EDWARD R.KOCH,a/k/a
EDW.R.KOCH,a/k/a.
<EDWARD KOCH,a/k/a
~Eo R.KOCH,.
~..
~Deceased.z .
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BEFORE:t-=u
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as Edw.R~Koch.The Executor is Robert C.Koch and the."
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ugAPPEARANCES:.,
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I-~TIME:
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I-0::>o .~THE COURT:.....
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-ZEMAN &ZEMAN,Esqs.,of Canonsburg,Pa.,
represent1.ng the AGcountant.
FRANCIS H.PATRONG,ESQ.,·of Was hington}Pa
to"representing Mr ..&Mrs,James C',Fulton}claim nts,
Friday,September 15,1972,at 10:00 A.M.,EDS
The estate of Edward R.Koch}also known
attorney Mr.Zeman.
,ROBERT 'ZEMAN:If the Court please,we offer at this time electi ns
to take iil kind,the Inventory}our appearance}the copy of the
notie e to the creditors,the xerox copy of the Last \1i,.'ill and ,
Testament of the decedent,vVe have not prepared an Audit Petition
_________-+;-.=..fo::.:1::'the reason that there is presentl
. .i.-;:._._:,!,.,......~"'._'"~..;....
of this Court a very substantial claim against the decedent,a
2
claim arising out of an alleged tresrB:ss and alleged assumpsit actin.
.'..And the claims are on the trial list for the forthcoming civil term,
at 54 and 55 September Term,1968.Althougb there is insurance
the Inheritance Tax which,of course,was in turn qualified by the ut-
.of the deceased;the unpaid balance of the attorney's fee in the esta e;
..
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coverage and the carrier is defending the actions---incidentally,
the plaintiff is defended by the firm of Patrono,Ceis leI',EdvJards
and Pettit,and I observe Mr.Patrono ~s in the Courtroom at the
.present time.As I say,we have not prepared the Audit Petition
beca.useof the size of this claim.And despite the presence of the
insurance carrier in the picture,it's str...ictly speaking a contingent
claim against ~he estate.And the amount of the claim,as the
..~
-Court can well und~rstand,as well as its validity,is subject to
serio1Js quest ion..j
We would ask that the audit be closed,however
subject to the disposition of certain matt ers.One,·the balanc e due
..'.'.~.
the firm of Zeman &Zeman for services rendered in the lifetime
the unpaid balance of the executor's commission;the payment of'
come of this suit that I mentioned..We admit the claim of the"
unpaid balanc e of a mortgage of Concord Liberty Savings &Loan
Association.The claims that I ha.ve mentioned except the Fulton'
,claim are admitted.TheFulton claim is disputed.The claim of
Alldrev,T.a"nd:Virginia Chopak is disputed.The claim of W.A.
,'.
I
,....",'...'~'\.:';,."1¥"k+r<.+""'''''~":,\tf,!,~i:JiJi,,,,",,~~,,,!~'''!'''f'''''.....,~.'?,':?,\-:,,",,".1"'44;,..",e"~.~,",r"*,,,,?~."!9,"':4>i!i-'i'--'~""'"f".n..
.«\;
..-,..,...._.-...~-_.
Wilson Construction;Inc.is disputed.There are two parcels of
unconverted real estate which are to be taken in kind and elections
have been filed.There are two undisposed lots in the Forest
Lawn Garden Cemetery which should perhaps be '.reawarded
to the executor for disposition.It is extremely difficult to dispos'e
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of burial plots in forest Lawn Gardens since the operator of the'.
cemetery doe s not buy them back.And there'may becons~derable
.diffiCulty to dis pose of them.
There will be additional credits for mortgage
payments and repairs.Ther e ,~ill be an"Cadditional credit for accou tlng
services.In view of the situation as it presents itself,it wou'id
appear to be a fut-id·e gesture to preEent an Audit Petition at this ti
.As I say,we would ask that the audit be closed.subject to the
.matters mentioned.And we res pectfully request leave of the Court
may occur in the Fulton cas e.
to file the Audit...Petition as soon as '~e have some i.dea as to 'vhat
complications,'ve-.are almost.:premature to close the audit at this
iiiIl:Wl-ll:oll.wa:
I-0:::>8 THE COURT:
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It seerp.s to me,Mr.Zeman,,~ith all thes e
--
time.I think it would be b.etter if 've continued it 'vhen you 'present
your petition.There is no hurry at the present time.We have
no assurance that this case will be reached in the next trial list.
MR.ZEMAN:It appears to be rather high on the list,Your
Honor.But we did wish to have the audit closed as to claims 'vhic
I had'mentioned,subject to thei~determination.The reason for
......
~==========+
it is we didn't want to have to send out additional notices and then ..
go through this same thing all over again.
THE COURT:Mr.Patrono?
If the Cpurt please,we'd like to enter our
that there is no question as to the availability of that coverage,
I would see that there would be no impediment then to having this
Now if the insurance carrier would certify to us that the coverage
action downstairs is being defended by th~firm of Schmidt and
inavc.ilability of '.Qur person.I would say to the Court that the
it's on the present trial list,but it h~s been con.tinued due to the
Allison and I believe they have been engaged by an insurance carr'i r.
furnished these to Mr.Zeman previously.
We have attached to the Praecipe for A~pearance a copy of the clai.s
With respect to the status of the case downstair
appearance for James C.Fulton and Marjorie Fulton,his wife ~
in the trespass action d01vnstairs and a copy of the pre-:trial preset-
of the policy is adequate to cover our claim and .would certify to us
.tation on behalf of the plaintiffs in the two actions ..I believe we hav
MR.PATRONO:.-..
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estate .finished.But we have no knowledge as to the coverage or
indeed as to 'vhether the insurance company claims any policy'
.defenseless'..But if vole have these things,I think we could make
Mr.Zeman's burden a lot lighter.
MR.ZEMAN:I am most appreciative of the suggestion Mr.
c·..:.....
...~~,...~IfJ&'li_1I'J!1 _J....~M .Mi!l_M!JlllIOi!l=.....!I/!I_._.llIII.[..:.""~·_.JlIlt'l;lIl!l!ilit..."'...._UJUl.....a4L...s_Ii'Il'._~_¥.I._ISIWftiAGi_=__llIll'l1iUIi'Il.=_.__a.4Q_!Qll1
5
Patrono has made and if the carrier would be 'villing to supply that
information and if its cou nsel 'Nould be in accord,then 'under those
circumstances '''Ie feel that it would be possible to close'thisaudit
on that basis,Your Honor,and not have it continued over to the ne t
term.
period of two or three weeks an~then we will recall it when it is
he'aring of the,
.I
All right.Thank you,Your Honor .
Is there anybody else interested in the estate of
After you let us know in"that period,yes.
Suppose we continue t!)is,Mr.Patrono,for'a
--
<z THE COURT:<>.
J>-VI
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7-.WaMR.z:::~ary to see if :::::oe:,:~s:~tt~:a:~::~::i:lo::'c1osed
,.'.'<
r ~XCHE COURT:
J?I MR.ZEMAN:.§J 0 .!~ji,~THE C OURT:
blft10 .'\H :>..i ""~...~.Edward R.Koch?.
I'p .~~.·Itt~(NO RESPONSE)
.~~~I hereby certify that the proceedings and evidence are contained
·1'~fully and accurately in .the note::s taken by me on the hearing of the above
:>ou
J cause,and that this copy is a corre transcript of the
5uii:ll.'0
above cause is here.by approved and directed to be filed.
By the Court,
'~.,-~.-;:"...
.\"...."""',".!.',....- -,.,''-,"...._~...:,;.,...a,..'''''''''''~,",~_~~.....,...""-,:...i..;.a:..~~~~&.i:$l..~'->'lI'~~"",,.....~....-.,~....,.i:iJ·)..-
LAST WILL AND TESTAMENT
I,EDWARD R.KOCH,of the Borough of Canonsburg,Washington
County,Pennsylvania,do 'hereby make my Last Will and Testament and
revoke 'all Nills or any codicils by me at apy 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
transfer inheritance taxes as soon as convenient after my decease.
SECOND:All.the rest,residue and remainder of my estate,
real,personal and mixed,wheresoever situated,I give,devise and
bequeath to my 'children,namely:Mary Ann Boyan,Barbara Jean
Cavicchia,Donald H.~och and Robert C.Koch,absolutely and in fee,
share and share alike.
Lastly,I do hereby nominate,constitute and appoint my son,
RnOe.x:.t.C..Koch to act as Executor of this my Last vlill and Testament.
"
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this
In Wi tne ss \\There of,I have..a'L,~'day 'Of July,1969.
hereunto set my hand and seal
sealed,published and declared by the above named testator
as an f r his Last Will and Testament,in the presence of us,who
at h s r~quest and in his presence,and in the presence of each other,
all being present at ~e same time,have hereunto subscribed our .
na es as witnesses 't?/
)
..,'.'.
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