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HomeMy WebLinkAboutOC1971-0889 - ESTATE OF MACKO JRIu t4e <1tnm nf <1tnmmnu 'lens nf IInsIpugtnu <1tnuuty. 'euullylnnuin.(Orpl1null·<1tnurt iiuininu J ESTATE OF deceased. No.__6..:;,.:3::.....-7~1=-~;::..:8~9 _ In the matter of the _rir~t and Final Account of Peter O.Jla.oko Executor APJUDICATION AND DECREE And now Sept.ember 25,,19-12-,this matter came on for hearing, audit and distribution at this session and testimony taken;and thereupon,upon due consideration thereof of the balance for distribution in the hands of the Accountant is determined to be $8,65".91 .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 disribution hereto attached and made part hereof,unless exceptions hereto be filed sec.reg.or an appeal be taken here~rom sec.leg. SCHEDULE OF DISTRIBUTIO Balance per account _ Additional credit asked at audit ~~,,'j""tBalance;_ 17.b7. Deduct Clerk's Costl;.&Receipts,~------- Attorney BWlao4.lmalMllo-.IolIo&......BloLla:urna~_ Russell Jlarino,Agent,transfer inheritance tax,$1978 ~69 Interest.from 5-26-72 to 10-5-72,42~58-_.._...-..._.12021.27 Includes ·tax due on individual liabU1ty and estate liability,2021.Jl Peter O.Macko,brother,l"esidue,6610.§k ~ " -~..:t- C"....1 .:r.::' "-";0- l..rI ('u n..w..lV':i-Lt..> ("o"Jr-.. ...- .\.".'.,,'. M~'••_._ ~~.=t:Y....~r4~= r4~ S~~ ,.~~~ ,. #-.•.• 0-to.;'> tm n :J Z Ul n 8' 0 -+9 lit c.:r :J (1) """ 0 s.'3 -to. 0~., 0~ -+:r(1) "' ,-...-~-~......",~------~~-~-----------_..--.._-----'---...,....,.,:-:::-.----------....J C!lnmmnuUtta1t4 nf ,tUUSYIUania,} lIas4ingtnn Cllnunty,ss. KNOW ALL MEN BY THESE PRESENTS:Whereas,at Washington,in the County aforesaid on the 31st.day of August A.D.19 71 ,before me, Russell Marino ,Register for the Probate of Wills and Granting Letters of Administration in and for the County of Washington,in ~he Commonwealth of Pennsylvania, the last Will and Testament of Andrew Macko,Jr. late of Borough of Donora in the County aforesaid,deceased, (a true copy whereof is to these presents annexed),was duly admitted to probate;and Peter G.Macko the Executor in said Will and Testament named,having appeared before me and taken and subscribed the oath of office prescribed by law; NOW,THEREFORE,I,Russell Marino ,Register as aforesaid,do grant these LETTERS TESTAMENTARY,unto the said Peter G.Macko committing unto Him the administration of all and singular the goods and chattels,rights and credits,which were of said deceased,and requiring Him to exhibit a true and perfect inventory thereof into the Register's Office,at Wa'shington,within ninety days from the date hereof,and to render a just and true account of s'aid administration at the expiration of six months from the date hereof,and to regard and comply with the provisions of the laws of this Commonwealth relating to inheritance taxes. IN TESTIl\10NY WHEREOF,I have hereunto set my hand and the seal of said Office at Washington,this 31st. day of August in the year of our Lord one thousand nine hundred and Seventy One .......................................................................................................~ Register !, f i ! !!! =j i :E ..• #-t I I I ::;tJ ~" ! :> t'j :.. , m ;:0 '" !! en ......:! C)c: ::: I I :r -~ : en .!: -en ", eo.~i !j Z --i en -0 a !i (;)m f"Tl II.! -;r 1'-> t'j 0 ~l I <0 ;0 r-CJ"1 .....III 01 z 0 '.:t : ,;"; I-~i 1 ..."):' eo.<Q!l I n :t'~..-0 S I- ~::E :::r en ~!I .;;0 III ! r-Z F",J '.:t ; "'0 e- N #-t f!=!! '!-"en 0 t ~Q)!, -C' , .....~i !.....to!e:..S::i 1 ! ~<i !i! ; ",/ !, ~---~--_._-_._._-----_.....---------- .~,-..'""........,..-....... 3lia~f mill ann QIe~tctm2nt I,ANDREW MACKO,JR.,of the Borough of Donora,Washington County,Pennsylvania,do hereby make my Last Will and Testament and revoke all Wills heretofore made by me. FIRST:I direct that all my just debts and funeral expenses, including my gravemarker,shall be paid from my estate as soon as practical after my decease. SECOND:All the rest,residue and remainder of my estate, real and personal,I give,devise and bequeath to my brother,Peter G. Macko,his heirs and assigns. THIRD:I constitute and appoint my brother,Peter G.Macko, Executor of this my Last Will and Testament,and I direct that he shall not be required to enter security in any jurisdiction in which he may. act. IN WITNESS WHEREOF,I,ANDREW MACKO,JR.,the Testator above named,have hereunto subscribed my name and affixed my seal to thiS my Last Will and Testament this 2nd day of August,1967. Signed,sealed,published and declared by Andrew Macko,Jr., the above named Testator,as and for his Last Will and Testament,in the presence of us,who at his request,in his presence,and in the' presence of each other,all being present at the same time,have here- unto subscribed our names as witnesses. /~J/Z /tf;Lh~ ~ ··c ) (I I II .. t I, ! ! i {;3-7/~fRI j J\ffi~auit (@f 1fxrrutnr (@r J\~miui!itratnr ~tntt nf 'tuusylunuin } C!tnumy nf IIns4iugtnu ss: Personally before me,the undersigned authority,a ....NQt.aJ:..y P.ub.l.ic--I-in and for said County and State,appeared .P.e.t.er G .Macko who,being duly sworn according to law,deposes and says that he is the executor or administrator of the es- tate of ~.D.g.f'~.W Mg..Q6.Q.l Y.x:.~deceased,that the foregoing schedules constitute a complete inventory and appraisement of the real and personal estate of ..Andr.ew..Macko..,....Jr,. 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/bove named Executor Administrator. d ~'nJ4UndlY.s1tbs.cribed ~e:iJ~em 2 ,tbisAt!,'.,,}C/;;)~$~. ay 0 d ..,./).Executor-~~ ................~~~. -STEPHA A NONACK·,Notary Public/~Donora,Washington County,Pa.ADDITIONAL INSTRUCTIONS My Commission Expires 1.An imn~ft)I;j,}7tnust be filed within three months after appointment of personal representative. 2.A supplemental inventory must be filed within thirty days of discovery of additional assets. 3.1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Copies and 2 RCRI-33, Over $10,000,including Copy of Will;1 Original and 3 Copies and 2 RCRI-33,Over $50,000,in- cluding Copy of Will and copy of Federal Estate Tax Return. REFERENCE FOR ADDITIONAL COPY Act of 1947 P.L.513 Sec.5.2,72 P.S.4844.2 3Juututnry nub i\pprnistttttutof the goods'and chattels,rights and credits which were of :~.n.d.re.w:..Mac.k.o.I_Jr late of Dano.r.a ,. Washington C01tnty,Pa.,taken and made in conformity with the above affidavit. Real Estate 1.No.228 Walnut St.,Donora,Pa.1 story frame dwelling house described as Lots Nos.228 and 230 in the Jenisee Land Company's Plan of South Donora, Planbook 2,page 77 and fully described in Deed Book Volume 1348,page 1055. 2.Mortgage to Henry A.Maglet and Annabelle Maglet Westmoreland County Mortgage Book Volume 698,page 76,in the original sum of $1,500.Paid on account, principal and interest .$1,879.50 ,Annabelle Maglet died December 21,1964,Henry A.Maglet,insolvent. Personal Property DOLLARS 3,300 o CENTS 00 00 1.Cash in safety deposit box 2.Savings account--Mellon National Bank and Trust Company Account No.65-21643· 3.1948 Dodge automobile·(rionoperative and valueless) 4.Social Security-lump sum death benefit 5.Veterans Administration-funeral expense TOTAL 354 18 7,837 11 0 00 255 00 325 00 ~2 ,071 29 'Vd 0,.00 N01:)NIHSVM S111M :10 H31 \ ON IHVI'~~i.,':.1 .....S.~0f1~Jtl,.1::>::>a 90 21 ~d ~2 "lOr 2l, ta3~1'~:j /). IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE:) ESTATE OF ANDREW MACKO ,JR.,) )NO. Deceased.) FIRST AND FINAL ACCOUNT OF PETER G.MACKO,EXECUTOR OF THE ESTATE OF ANDREW MACKO,JR. SUMMARY: Principal: Income: Receipts $12,017.29 Di sbursements .3 ,583.22 I II $8,434.07 Receipts $ Disbursements 238.31 0.00 ! 238.31 IAMOUNTFORDISTRIBUTION$8,672.38 DISBURSEMENTS RECEIPTS P R INC I PAL 932.75 201.26 J 2,105.00 344.211' 'J$3,583.22 $12,017.29 13.79 36.59 6.31 9.00 40.00 40.00 10.75 $25.00 7.07 15.24 11.30 $13.50 15.00 14.00 12.50 3.00 16.00 855.00 3.75 358.00 $2,942.00 $2,955.79 3,300.0'0 $3,300.00 $1,960.00 30.00 65.00 50.00 $300.00 33.00 25.00 Net proceeds Inventoried at , Proceeds of sale of Lots 228 and 230 to Roberta C.Coward Less expenses: Broker's commission Local deed transfer stamps Preparation of deed Plus: Tax proration Macik Funeral Home,Funeral Gaydos Monument Co.,Gravemarker Msgr.M.Durisin,Funeral Services William J.Rongaus,M.D.,Final physician's bill Macik Funeral Home,AmbuLance bill West Penn Power Co.,final electric bill Columbia Gas,final gas bill Authority Borough of Charleroi,final water bill Mon Valley sewage,final sewage bill Bell of Pennsylvania,final telephone bill Mellon National Bank and Trust Co., safety deposit box rental John S.McCans,appraisal of real estate Mike Berestecky,Labor Monte Labash,balance of grocery bill Russell Marino,Letters of Administration Guy Rogers,Deposition Washington County Reports,Advertising letters Daily Herald,Advertising Letters Russell Marino,Filing Inventory Russell Marino,Filing Account Barna and Barna,Attorneys fees Notary Public fees Other Debts: Assets converted at a loss: Administration Expenses: Preferred Debts: Inventory and Appraisement Filed ,.; INC 0 M E RECEIPTS Mellon National Bank and Trust Company Interest January 1,1972 Interest savings account,July 1,1972 DISBURSEMENTS None $120.08 118.23 $238".31 $0.00 In compliance with the Newspaper Advertising Act of May 16,1929 P.L.1784,Sec.3. paragraphs (3)and (25l. County of Washington }ss: State of Pennsylvania Personally a~eared before me,a Notary Public in and for said county a'hd state, }1J:'.s....~.E'...P~....I31'1~.~13,who,being duly sworn,deposes and says:that ...S..~is the QQQkk~.E;p~:t'of The Monongahela Publishing Co.,a Pennsylvania corpora- tion,and its agent in this behalf:that the said company is the publisher of The Daily Republican,published daily except Saturday and Sunday,having its place of business at Monongahela,Washington County,Pennsylvania;that the said Daily Republican was established in the year 'Of 1846;that the printed notice or advertisement,attached hereto is a copy of a notice or advertisement,exactly as printed or published,which appeared in the said newspaper in its regular issues on.the following dates: " THE DAILY H'ERALD MONONGAHELA,PA, PROOF OF PUBLICATION , ,"L.gali~dv."isingl~ EXECUTOR'S NOTICE £.!. Letters testamentary on tI1e estat~'• .of Andrew ':Macko,Jr"late of Bo~ough of ,Donora,Wl\shington CountYf';decease~,haVing .been granteii b;y:the.Re,glster.of Washington County.?' !1otlce IS hereby given to'all person~Inde~ted to said estate to make im~',!Uedlate.payment,and to those hav. Ing claims lIgalnsL the same tll",present them.without dclay to' i Petl\%'G.Macko,executor '" j 136 N.PenfiS-ylvania Ave "MorriSVille,Pa",19067 'Barna and Barna,Attorneys7th&:McKean A,ve.Donora,Pa,1503~.Sept,7.14.21.1971 L .Sep.tember..7.,J.4...and..21.,...19-7L .. EXEC-UTOR!S..N-OTICE-:Estat.e ol'Andr.ew Macko.,.Jr.. that the affiant or the corporation in behalf of which ......~h.~.......is acting is not inter- ested in the subject matter of said notice or advertising and that all of the allegations of this affidavit as to the time,place and characte~~ion are true.~~.d..~d.:~. Sworn to and su ribed e this C,REID DOUGHERTY,Notary Public/)/~1 /MONONGAHELA,WASHINGTON CO"PA.c7"...day of :......... . .97 ...,'J ly 2.9 19nC-..--.J..,..My COlUmlSSIOll expires U I Washington County Reports · Washington,Pennsylvania (PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION) PROOF OF PUBLICATION In compliance with the Newspaper Advertising Act of May 16,1929, P.L.1784 Sec.3,paragraphs (3)and (25). COUNTY OF WASHINGTON}SS. STATE OF PENNSYLVANIA Personally appeared before me,a Notary Public in and for said County and Commonwealth,CHARLES C.KELLER,who,being duly sworn,deposes and says:that he is the Editor of the WASHINGTON COUNTY REPORTS, the officiaJl 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 COlmty,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: ..........~.~.p.!.~.~~.~~E ?..?~~..L ..?..~.t ~.?..?..~. that the affiant or the corporation in behalf of which he is acting is not interested in the subject matter of said notice or advel'tising and that all of the~.~:~mfuw ~m.wt ~ro :_~.:~_..u::~ti~ Sworn to and subscribed before ~~ ........?.~.~§...day ,of ~;P7~~.~.E.,'19...7..;..zfI'L~(<A""'&;.:;P;,tu:- JOSEPHINE T.SCIAMANNA Notary Public,Washington,Washington Co. My Commission Expires July I,1974 Estate Notices 'The Register of WiHs has granted letters,testamentary or of administration, in the following estates.Notice is hereby given to all persons indebted thereto to make payment without delay and to those having claims or demands to present them for settlement to the Executors or Administrators or their Attorneys. • • ••• • ••• •• •••••• ------~----l-M-~~KO.ANDREW,Jr..Dec'd. I Late of Borough of Donora,Washing-ton County.Penna. I .Executor:Peter G.Macko.136 N. l fg~~¥SY1Vania Avenue.Morrisville,Pa.'I Attorneys:Barna and Barna,7th &McKean Avenue,Donora,Pa.15033 I ~---._.__---.l STATE OF PENNSYLVANIA, WASHINGTON COUNTY, The within named Accountant being,Iy sworn according to law,depose as stated is true and correct as ~verily believe, and say that the above account dSwornandsubscribedbeforemethis~.q,.'~-!j~{.r-:!-::-::.CL~___._._.. STEPHANA NONACK,Notary Public Donora,Washington CIJunty,Pa. My Commission Expires Jan.29,1973 Walshington County,5S:I do certify that I have given legal notice to all persons concerned of the filing of the within account in the manner prescribed by Statute and Rule of Court,as evidenced by proofs thereof filed to No....~.3..~.1_~':":.33./....._..__..__.. W','h d d ff"I,I h'tXtJlItnessmyanan0IClaseal'IS . .\.A.Mo..(..\kl!::~•••••••••••••••••_•••••••••__•._••••••19.72...-.. ~_~__.JJ1 ~...... ..-/--,.~egister of Wills . ........0 ~ I ::l~~...,~\i,\q.01'1 ,-'0::l F''~0 I r r D~)Q)'"'.<:I'"',-...,is)r <..."U .....0 ~..., "C-'72 JUL ~'Q)~e:.....011 " ..., ~i d CI ~!:~H.Q)~'Ji ~en~0 CJ Q) ~NC>oj P:1 ri co A tEo<oJ ~RUSS:::I I MArtH Q)~!<~!1..1..1••aEo<U:~I!rn ~R1:''-''''_.~",r ....WI I~\''..'1 "rl [il \<.\,)I "..'I,.I \I,.,:j" Do$-\WASHINGTOiJ CO.•~:::s:i OJ ...;ts) M ~i ~'~- -Si ~i OJ 0 Q)t.::el!Poi ...,.<:IZi~~~~i 0~a."Cc:i 1'1 a>Z <M-'0(• " " ,-..-.. ~'.--.. J t, ".-.... " ..-, (-j ..~ .. t· The Court is respectfully requested to determine proper distribution iOOibis estate. t" ,, 11t tijt Cltourt of Qrommnn 'Itun of Ifanijiugtnu Qrounty @rp4aun'Qrnurt minininu In the matter of the Audit of Account in J Estate of Andrew Macko,,Ir. TO THE AUDITING JUDGE: No.__6j,L3,J..-_7L l.b.---ILa!.La9~_ Enter__o.=.=u:..=r=--appearance for Peter G.Macko,Executor of the above Estate ]]tb day of_-SJep..tembte.r~_C-_,19~ N.B.-Counsel shall,by separa:te paper,present a concise statement of each claim,w.ith supporting calculation of any interest claimed.Objections to an account as filed,shall be concis ely stated in a separate paper. Council sugges,ung proper distribution shall file a separate concise state- ment in that regard. '''Id "00 N010NIHSV,"' S1111·/\.:iO H31SW3U ONIBVW lT3SSnU ,~2 Wd S2 d3S 2L... sG3l1.1 ..1 INo._..63-71-889 In re Audit of Account in EstaJte of Andrew Macko,Jr. AUDIT 'ra~ripr fnr i\pp~ttraur~ FOR Peter G.Macko,Executor of the above Estate. BARNA AND BARNA By Attorney ~2 / PETITION SU R AU DIT IN THE ORPHANS'COURT OF WASHINGTON COUNTY To,tata Form J Estate of ~~~.~~~~~~.<?.'-~!.~. Deceased No e.~.~QJ..J.~.7J . Fiduciary p.~.t~.t G..~~~.Q~.9.. ...................f:;~.~g.\l.tQ.t . ~~~~~~ Decedent's death..~1J9.\U?t....·.4.9;.(t~TL Grant of Le!tters ~~9.~.~.!:..}~.!~.~1.~. This is the first...and..£inal account filed in this estate If there have been former accounts filed in this estate,list file number or number and term N.one . Election to take Under or ~will.(cross out one) Date Election Place of; Fi led Record . none Name of surviving spouse nOne..,. List issue,where material: Did decedent marry after execution of will?(indicate)~I[g{No.Any children born after execution of will?(indicate) '6eK.No.If answer yes,name them . Leg.atees Peter G.Macko Relationship Brother Interest All Fiduciary,if deceased or not sui juris List,if exceptions to above: None If partial intestacy,give facts: None Adeemed:Revoked:Lapsed:Abated:Give Cause: t 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.~§t If any exception give cause:None..:. File copy of Notice and date of mailing k\~.g~§.t -1~.I .+.~].?. Is estate subject to the filing of a Federal Estate Tax Return?N.9.. Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount $N9.n~. If the Will makes any portion of estate subject to a life-estate,give name and birth date of life tenant . ..............................................N.9.n~. Give Names and addresses of all unpaid creditors who are legally entitled to notice,together with the amounts of such claims;state whether they are admitted to be correct;and whether the claim is denied. None Give reference to such parts of the will as require interpretation by the Court;a reference to all questions re- quiring adjudication,and a statement of any other facts deemed necessary for the preparation of the adjudication: Balance for distribution per account, Itemize any additional debits not shown by account: Total additional debits (Add) Itemize any additional credits not shown by account: $0 0.0.. $~.L.9.7..?:'.1?. 11.00 3.75 Balance on letters Pa.Dept.Rev.1971 Inc. Tax Pa.Dept.Rev.1972 Inc.Tax Total additional credits (Subtract) Balance for distribution 2.72 $.11.•.4.7.. $~.J••9.~.4.!.~J . If balance for distribution is not in cash,list each item held in kind,giving appraised Value (or distribution Value>; Balance in cash. '\ \, .. ~~-~,.~~~~---~-~----~..-----~----~----------------, If Family Exemption claimed by Petition,give place of Record:NlA . If Family Exemption is claimed at audit,give name,relationship and basis for Claim:t'!:Qn~. List any advancement or distribution on account that has been made,and nature and amount of same: None Suggested distribution of balance shown,both as to principal and income,attaching signed and itemized elections to take in kind if balance is not in cosh:residuary shares being stated in proportions: Distribution of all assets to brother,Peter G.Macko COUNTY OF WASHINGTON,55: COMMONWEALTH OF PENNSYLVANIA. The above named Fiduciary or representative thereof, 'b being duly S:wOIn doth depose and say that the facts set forth in the foregoing petition are true to the best of l:l:;i,..9 knowledge and belief. .....~w.Qrn _to and subscribed before me th;s .20.tlL.day af....:rul¥~ Signature of Officer.....-..·C . .. .STEPHANA NONACK,Notary PublicTitleofOfflcerOO1lttPa,.W3sbingtQD..CJll.lD1Y••.P.il..•••••••••••• My Commission Expires Office.expires ~.~~:.~.::.~::~. And your petitioner will ever pray,etc. ....~..4 &~. .,.. t -~" ::- (" No... Estate of . Deceased Fiduciary --_ . 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:po ra g ra ph b-c;and divisions thereof:shown on pages 23-24. 1.Written praecipes of all Counsel in the case. 2.Copy of order appointing Guardian ad litem,if pertinent.,,_ 3.Copy of Order;appointing Trustee ad litem,if pertinent. 4.Proof of service 'Qf aJ>ove. 5.Letters Testamen't~ry or Administration C.T.A.or an atfest 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 Sf real estate. 9.Signed and ite'~ized"elections if any distribution in kind. 1O.Copy of Federal Estate Tax return if es- tate is subject thereto. BARNA AND BARNA ...~.Y._.---.---Att~~~~;;_.- ~2 F"-L E Ot '72 SEP 25 PM 2 41 RUSSELL M/\RINO REGISTEF<DF WilLS WASHINGTON CO.•PA. ..... IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PA. Estate of ANDREW MACKO,JR., Deceased. ) )No.63-71-889 ) ) of 19 A.A. NOTICE OF FILING ACCOUNT AND AUDIT To the heirs,creditors and other pe~sons interested in said estate: Please take notice that the First and Final Account of PETER G.MACKO,Executor,of the above estate was filed in the Office of the Register of Wills of Washington County,Pennsylvania, on July 25,1972,and is docketed to the above number and term.Said account will be presented to the Orphans'Court of the said Washington County,Pennsylvania,for confirmation and will be. audited by the said Court during the week beginning on the secorid Monday of September,19 72,at 1:30 o'clock P.M.in its Court Room on the third floor of the Courthouse,Washington, Pennsylvania,where and when you may appear if you so desire. BARNA AND BARNA BY__---:-~-~-......_--- Attorneys for the Estate Dated:August 15,1972 j IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA ORPHANS I COURT DIVISION ANDREW MACKO,JR., HEARThfG ON AUDIT The Honorable ALEXANDER R.CURRAN,J., Specially Presiding. INRE: Estate of Deceased. ~z~-I>-II)zZIIIII. ~BEFORE: I-~z iUlc(~ ( ) ( ) ( ) ( NO.889 of 1971 Monday,September 11,1972,at 1:30 o'clock P.M., EDST BARNA &BARNA,Esqs.,of Donora,Pa., representing the Accountant. \ ..=~APPEARANCES: I-!!!Q oJc( Q Q::I"'l ~TIME: N Iii 0:IIII-~THE COURT:The next estate is the estate of Andrew Macko,Jr.a.III0: ~The Executor is Peter G.Macko and the attorney is Paul Barna,J f>.joo ~MR.BARNA:Your Honor,everything is in order in this estate.Uii:~The executor is the sale devisee under the Will and I think every- thing has been liquidated.There are no problems.We don't have any notice of any claims whatsoever. THE COURT:Is there anybody else in Court interes ted in the es ta e of Andrevi Macko.Jr.? (NO RESPONSE) 'T'h c>"",-HI-;~,,1'"'oS.@.~d-.-.-J_,.....-....;.....+ _ (A UDIT CLOSED) I hereby certify that the proceedings and evidence are contained fully and accurately in the notes taken by me on By the Court, The foregoing record of the proceedings the hearing of the above cause,and that this copy is a correct transcript of the same• ~~. I-UI ii .1'«§ Q :J~_upon the hearing of the above cause is hereby approved and directed to be ... ui filed.a:III~oII.IIIa: l-ll:: :Joo .J«i3 iLILo ~z« .~' (IIzZIIIII. io~~.' i814;~ J ,........,/ ".._,J j,."".....'/t "' J .;.........(~ J J J .j " - f11 o... 'i • -..-'"-..- J j) Form RCC-33 r RESIDENT DECEDENT COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS COUNTY OF ..w.~I,,~.b.i.n..g.tQn .. IMPORTANT:This return must be completed in detail and filed in duplicate,with will attached,with the' Register of Wills of the County where decedent resided;Return is due within one year after date of death,unless an extension is granted by the Secretary of Revenue.(Section 703 of the Inheritance and Estate Tax Act of 1961.) IN THE MATTER OF mE ESTATE OF }AFFIDAVIT OF --I\!)_d:gW-:<lf~~:~ii-~;:;;;d~;;il·--------:::::'TOR Late of O'D..o.a.,as..hJ"ng.to.n........................County , State of p..e.D..ns.y lVan.i.a 1.ss: County of Washington J ...Peter..G.Macko.................................. of the estate of the above-named decedent being duly sworn.depose S and say S .Executor Decedent djed ~~g.l..l...~:t:.?.§:.. (Month) Name and address of attorney or} other authorized representative to whom all correspondence should be mailed. ........19...7..+.........,5 testate leaving a last will,copy of which is hereto attach·ed.} (lIay)(Year)l intestate .Barna and.Barna ...... Donora,PeIinsylvania That as such ~~g.9.g.t.QI.deponent is familiar with the f1ffairs of said estate and the property con- (1':x"cutor;}n~~*HlM!") stituting the assets thereof and their fair market value. That at the time of death there was no safe deposit box registered in decedent's individual name.or jointly with,or as agent or deputy of another,or in decedent's individual name,with right of access by another as agent or deputy,with the exception of the following:- NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPosiT BOX RENTED RELATIONSHIP OF JOINT IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT Mellon National Brink ;mn ('n ~..M.::I("'Ikn .T-r n-r ..~ '1r '.::I ()ofof;("'1(:>.~"~M",,..,'!r,,c~ nnnnr.::l ,..'DaT'lT'lc::"l 'tT.::In;.::I , That the contents of said safe deposit box or boxes are itemized under Schedules __~B~_of this return,with the exception of the follOWing,for the reasons hereinafter set forth: That Schedule A attached hereto and made part hereof sets forth 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 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 prior to decedent's death in the case of savings banks,and to the date of decedent's death in all other cases;all bonds,postal savings,treasury certificates or notes and other evidence of in- debtedness of the United States to the decedent;all obligations,whether by 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,jewelry,silverware,pic- tures,books,works of art,household furniture,horses,carriages,automobiles,boats,and any and all other personal chattels of whatsoever kind or nature,left bydecedent,together with the fairly estimated market value thereof;all bonds and mortgages held by decedent and of all claims Jdue and owing decedent at the time of death,and all promissory notes or other instruments in writing for the payment of money of which decedent died possessed,of whatsoever nature,with interest thereon,if any,giving the face value and estimated fair market value thereof,and if such estimated fair market value be less than the face value,it sets forth briefly the reasons for such depreciation as to each item;all moneys payable to the estate from life insurance pol:!.ci·es carried by decedent;all annuity and endOWment contracts the proceeds of which were payable upon the death of the decedent;and all the corporate stocks and dividends due thereon and unpaid as of the date of death,bonds and accrued interest thereon to the date of dece- dent's death and other investment securities owned by the decedent at the time of death,with the market value thereof at such time. In the case of securities of close or family corporations,the values reported.are as far as possible substantiated by financial statements of the corporations,showing the assets and liabilities thereof as of the date of death.The schedule also sets forth the interest of decedent at the time of death in any co-partnership or business,and in support of the value of such interest there is annexed to said schedule,financial statements showing the assets and liabilities of said co-partnership or business. A copy of the co-partnership agreement,(if oral,a statement setting forth the nature of the agreement) together with a statement setting forth the character of the business,its location,and such other facts pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest therein must be submitted.It should also set forth in itemized form,together with the fair market value thereof,any other property owned or bequeathed by the decedent at the time of death. The Schedule C attached hereto a.nd made part hereof sets forth a true answer to each inquiry contained therein and in the case of transfers ofproperty,real or personal,within two years of decedent's death,in contemplation of decedent's death,or intended to take effect in possession or enjoyment at or after death,said schedule sets forth the nature and value of such property,to whom transferred,the relationship of the transferees to the decedent,the proportionate share received by.each transferee and all other facts of a pertinent nature regarding said transfers.In the case of transfers intended to take effect in possession or enjoyment at or after death,there is also attached to the schedule a co~y of the deed,trust agreement or other instrument creating the trust.Therl~is also set forth in said schedule a list of all property,real and.personal,with its value,which passes at decedent's death by virtue of the exercise by decedent,either individually,orjointly with another,or any power of appoint- ment vested in decedent,either individu.ally or jointly,by the Will,deed,or other instrument of another, with a copy of the instrwnent creating such power attached to the schedule. That Schedule D attached hereto and Inade part hereof sets forth the names and addresses of all persons beneficially interested in this estate at the time of decedent's death,the nature of their res- pective interests,their relationship,if any,to the decedent,together with the ages at the time of decedent's death of all minors,annuitants and beneficiaries for life under decedent's Will.It also contains a statement showing which of the beneficiaries named in the decedent's will,if any,died prior to decedent,the dates of their death,their issue,and the relationship of such issue to the beneficiary. That Schedule E attached hereto and made a part hereof sets forth all property,real and per- sonal,owned by the decedent jointly with another or others,including intangible,standing in the name of the decedent and others,plus the date and place of record of instruments effecting the vestiture of real estate and the date of acquisition of personalty,plus the name,address and relationship,if any, of co-owners to the decedent. That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts and deductions claimed for and on behalf of this decedent's estate,including funeral expenses paid; family exemption,where applicable;costs of administration of this estate;counsel fees and fudiciary's commissions paid or to be paid;cost expended for burial trusts,tombstones or gravemarkers,and reli- gious services,in consequence of the death of the decedent;debts and claims owing and Impaid at time of death;taxes accrued chargeable for period prior to decedent's death (except those allowed under Section 651 of the Inheritance and Estate Tax Act);together with a statement of collateral pledged for obliga- tions,if any.It is agreed that the fiduciary will present proof of said claimed obligations upon re- quest,that if the amount actually paid in settlement of any fee,commission or debt is less than the estimated amount claiming and allowed,that the same will be reported to the Register of WillS,and that the amount of tax assessed can be reassessed in accordance therewith. That the totals of the appropriate columns in Schedules "A","B", "C","E",and "F"as directed therein, have been carried forward and properly registered in the Summary. ~~-W--7_.",/......................................:LCL~, . (Executor-JtK'DUtii!it1M!tlY). ...1.3..6 N..•......P.e.nnsylv..ani.a Av..e.n.lJ..e.. (Street Number) ..Morr.is:v..ill.e...,1~a 1.9.0..6.1... (City or Town and State) Subscribed and sworn to before me this .. .,t~ S'tEPllAlfA ftONACK,No~,y Public Donora,Washington CO'unty,Pa, My Commission Expires Jan.29,1973 NOTE:Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are filled in with details or the word "None",and in case the assets include rare and unlisted securities, securities of close or family corporations or an interest in any co-partnership or business,that the data and statements required under the paragraph above relating to Schedule "B"are attached.Also make certain that column #1 in the "Summary"has been properly completed as above-directed. -----------------------~ RG:"C-'34 (1-64) COMMONWEALTH OF PENNSYLVANIA'(,DEPARTMENT OF REV,ENUE BUREAU OF COUNTY COLLECTIONS TRAN~FER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "A" REAL PROPERTY Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece- dent.Where property held as joint tenant or tenancy by entireties,report on Schedule "E".Property held by the decedent as tenant in common with another or others,should be identified as to quantum of interest and the estimated value should be that of the decedent's interest only. " The real property located In the Commonwealth of Pennsylvania should be described by lot and block number,street and street nllmber,together wi th a general description of the property,with a reference.to the record of the conveyance by which the decedent took title;if a farm state number of a- cres;also statement of mortgage encumbrances upon each parcel at death of decedent.Taxes,assessments,accrued interest on mortgages,etc.,are to be listed on Schedule "F"and must not be deducted from this schedule. No.228 Walnut St.,Donora,Pa.1 story frame dwelling house described as Lots Nos. 228 and 230 in the Jenisee Land Company's Plan of South Donora,Planbook2,page 77 and fully described in Deed Book Volume 1348,page 1055.~OAr:740 !?..10 ~;-tJ Jf..iJ ~ ;)i?,vf~1 31 (1)(2)(3) DEPARTMENT ASSESSED VALUE VALUATION FOR YEAR OF ESTIMATED CAUTIONDECEDENT'S MARKET VALUE (Do not write DEATH In this space) ~~.fI J 1 3 ()0 ,(J fJ$740.00 $3,300.00 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. J 3t1J(J,CJcJ) 1 ' RCC-35 COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "n" PERSONAL PROPERTY INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned individually by the decedent,at the time of his death.Property owned by the decedent jointly with another or others must be listed under Schedule "E".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 bEir 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 i!1terests,interest in anyundis tributed 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. Savings account--Mellon National Bank an9l~J 61<L 7,837.11 Trust Company--Acct.No.65-21643 ~rl I~~ 1948 Dodge automobile (nonoperative and 0.00 valueless) Item No. 1. 2. 3. ITEM List and describe fUlly Cash in safety deposit box UNIT VALUE $ ESTIMATED MARKEr VALUE 354 .18 ~\~ DEPARTMENT VALUATION (Do not write in this space) ~J77.0/. -7 %-37·JI J I. Insert this total opposite "Personal Property",Schedule "B"in X X the "As Reported"column on the last page of this return. )', ·'lkc'-36 COMMONWEALTH OF'PENNSYLVANIA TRA~SFER'INHERITANeE TAX RESIDENT DECEDENT SCHEDULE "e" TRANSFERS (1)Did decedent,within two years of death,make any transfer of any material part of his estate,without receiving a valuable and adequate consideration therefor?(Answer yes or no)No (2)Did decedent,within two years of death,transfer property from himself to himself and another or others (including a spouse)in joint ownership?(Answer yes or no)No (3)If the answer to (1)or (2)above is in the affirmative state: (a)Age of decedent at time of transfer _ (b)State of decedent's heal th at time of making the transfer.(Note 1). (c)Cause of decedent's de:'!,th.(Note 1). (4)Did decedent,in his lifetime,make any transfer of property without receiving a valuable or adequate consideration therefor which was to to,lee effect in possession or enjoyment at or after his death? (Answer yes or no)_ (a)Was there any possibility that the property transferred might return to transferer or his estate or be subject to his power of disposition?(Answer yes or no)_ (b)What was the transferee's age at time of decedent's death?_ (5)Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration therefor under which transferor expressly or impliedly reserves for his life or any period which does not in fact end before his death: (a)The possession or enjoyment of or the right to income from the property transferred? (Answer yes or no)__~N~Q~_ (b)The right to designate the persons who shall possess or enjoy the property transferred or income therefrom?(Answer yes or no)No (6)If the answer to (5)(b)above is in the affirmative,state whether the right was reserved in decedent alone or others _ (7)Did decedent in his lifetime make a transfer,the consideration for which was transferee's prolnise to pay income to or for the benefit of care of transferor?(Answer yes or no)~N~Q~__ (8)Did decedent,at any time,transfer'property,the beneficial enjoyment of which was subJect to Change, because of a reserved power to alter,amend,or revoke,or which could revert to decedent under terms of transfer or by operation of law?(Answer yes or no)No (9)If the answer to (8)above is in the affirmative,was the power to alter,amend,or revoke the inter- est of the beneficiary reserved in the decedent alone or the decedent and others? (Answer yes or no)_ NOTE 1:The answers to these questions should be supported by affidavit by the attending physician as well as a copy of the death certificate. NOTE 2:If answer to any of the above questions is yes,set forth below a description of the property transferred,it's fair market value at date of death,dates of transfers and to whom transferred,with relationship 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 None DESCRIPTION MARKET VALVE (Estimated)DEPT.VALUATION (Dept.Only) Insert this total opposite "Transfers",Schedule "C"in the "As Reported"column on 'the last page of this return. .' COMMONWEALTH OF PENNSYLVANIA THAN:3FER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "E" JOINTLY OWNED PROPERTY INSTRrCTIONS:This schedule must disclose all property,real and personal,owned by the decedent jointly with another or others,including intangibles,standing in the name of the decedent and others.List real estate first,as entireties,or joint tenants,giving brief descrlption,as indicated lmder Schedule "A",plus the date and place of record of instrument effecting vestiture,but do not include entireties or out of state real estate value in estate valuation column.Personal .property should be listed as in Schedule "B",plus date of acquisition,and the name,address and relationship (if any)of co-owners to the decedent. Description of Property,Date of Acqul.sition,Name I unit percentage Estate Address and Relationship of Co-Owners,and Place I Value Share Valuation of Record of Instrument,where Real Estate.! DEPARTMENT VALUATION CAUTION-Do not Write In This Space. Value of Value of Entire Decedent's Property Interest The following stock owned by Andrew Macko and Peter G.Macko as joint tenants with the right of survivorship f/$577.50 1///Y $216.00$8.027sharesDuquesneBrewerya. Company cm. b.30 shares of Pittsburgh Steel 19.2 (now Wheeling-Pittsburgh Steel Co.) 240-U.S.Savings Series E Bonds titled in the name of Andrew Macko,Jr.or Peter G.Macko,Sr.,a list of which is hereto attached. Insert this total opposite "Jointly Owned Property",Schedule"E" in the "As Reported"column on the last page of this return. .j..'i' ,., 0J -, '.tJ8rD.STATES GOVERNHINT SERIES "E"BONDS IN FOLLOWING JOllft NAMES,DENOMOOnONS,AND DAtEs OF PURCHASE'.,~1?7/ .:...}.\Unit Estate •.1:'l,b1Y.c.yBlyatum.Q'ne Il~ed ($100.00)Dollar Denomination 2 bonds purch.sed December,1941 $198.92 $397.84 • !venty-Five ($25.00)Dollar DenOmination 1 'bond purchased February,1942 $49.73 49.73 1 bond purchased Harch,1942 48.37 48.37 '2'bonds purchased April,1942 48.37 96.74 1 bond purchased May,1942 48.74 48.74 2,bonds purchased June,1942 49.19 98.38 l-bond pUJ:chased July,1942 49.19 49.19 tbond purchased August,1942 49.19 49.19 ":%bonds purchased September,1942 47.88 95.76 1 bond purchased October,1942 47.88 47.88 3 bonds purchased November,1942 47.88 143.64 1 bond purchased December,1942 48.31 48.31 3 bonds purchased January,1943 48.31 144.93 1 bond purchased February,1943 48.31 48.31 2 bonds purchased March,1943 47.04 94.08 2 bonds purchased April,1943 47.04 94.08 !bond purchased May,1943 47.04 47.04 2 bonds purchased June,1943 47.46 94.92 2 bonds purchased July,1943 47.46 94.92 2 bonds purchased August,1943 47.46 94.92 1 bond purchased September,1943 46.22 46.22 2 bonds purchased October,1943 46.22 92.44 2 bonds purcbased November,1943 46.22 92.44 2 bonds purchased December,1943 46.63 93.26 2 bonds purchased January,1944 46.63 93.26 1 bond purchased February,1944 46.63 '46.63 1 bond purchased March,1944 ~5.45 45.45 t bond purchased April,1944 45.45 45.45 2 bonds purchased May,1944 45.45 90.90 :'$, Z bood.purchased June,1944 45.82 91.64 ;1;,: ..'lbcmd pureha.ed July,1944 45.82 45.82..2 bOnds purchculed August,1944··-'45.82 91.64 1 bond purchased September,1944 44.68 44.68 'bonds purchased October,1944 44.68 134.04 1 bond purcha.ed Novembe;,1944 44.68 44.68 2.bonds purcha,ed December,1944 45.03 90.06 ," ;i [. , II 1 .'Jt..l, ( "',, 2 bonds purchased January,1945 l,bond purcha.ed February,1~45 ..t bond.purchased March,1945 1 bond purchased April,1945 '3 bondspurchssedMSy,1945 1 bond purchased July,1945 1 bond purchased August,1945 1 bond purchased September,1945 '2'bonds purchased December,1945 1 bond purchased January,1946 1 bond purchased February,1946 '2'.bonds purchased March,1946 1 bond purchased April,1946 ~3~bonds purchased May,1946 1 bond purchased June,1946 -2 bonds purchased July,1946 2 bonds purchased August,1946 1 bond purchased September,1946 3 bonds purchased October,1946 1 bond purchased November,1946 ,2 bonds purchased December,1946 1 bond purchased January,1947 2 bonds purchased February,1947 2 'bonds purchased March,1947 '2'bonds purchased April,1947 ~.bonds purchased May,1947 1 bond purchased June,1947 2,bonds purchased July,1947 1 bond purchased August,1947 ·2l bonds purchased September,1947 .~"·bonds purcha'sed October,1947 2 bonds purchased November,1947 2 bonds purchased December,1947 1 bond purchased January,1948 1 bond purcha.ed February,1949 1 bOnd purchased October,1950 1 bond purchased November,1950 1 bond purchased December,1950 1 bond purchased January,1951 '1 bond purchased February,1951 1 bood purchased March,19511bond'purchae~April,19S1 'Jf Unit ~ $45:03 45.03 43.92 43.92 43.92 44.28 44.28 43.19 43.98 43.98 43.98 42.91 42.91 42.91 43.27 43.27 43.27 42.21 42.21 42.21 42.57 42.57 42.57 41.53 41.53 41.53 41.87 41.87 41.87 40.86 40.86 40.86 41.20 41.20 39.89 38.25 38.25 38.63 38.63 38.63 37.60 37.60 Estate ~ $90.06 45.03 87.84 ' 43.92 131.76' 44.28 44.28 43.19 87.96 43.98 43.98 85.82 42.91 128.73 43.27 86.54 86.54 42.21 126.63 42.21 85.14 42.57 85.14 83.06 83.06 83.06 41.87 83.74 41.87 81.72 81.72 81.72 82.40 41.20 39.89 38.25 38.25 38.63 38.63 38.63 37.60 37.60 ..,:t '. ·~""'~-'I ANDUW MAcro,JR.,ESTAT2 LISnNG OF BOtIDS 1 bond purchased May,1951 1 bond purchased June,1951 1 bond purchased July,1951 1 bond purchased August,1951 1'bond purchased September,1951 1·bond purchased October,1951 1 bond purchased November,1951 l'bond purchased December,1951 1 bond purchased January,1952 1 bond purchased February,1952 1 bond purchased March,1952 1 bond purchased May,1952 1 bond purchased June,1952 1 bond purchased August,1952 1 bond purchased September,1952 1 bond purchased October,1952 1 bond purchased November,1952 2 bondspurchssed 'December,1952 1 bond purchased January,1953 1 bond purchased February,1953 1 bond purchased March,1953 1 bond purchased April,1953 1 bond purchased May,1953 1 bond purchased June,1953 1 bond purchased July,1953 1 bond purchased August,1953 1 bond purchased September,1953 1 bond purchased October,1953 1 bond purchased November,1953 i bond purchased December,1953 1 bond purchased January,1954 1 bond purchased February,1954 1 bond purchased March,1954 1 bond purchased April,1954 1 bond purchased May,1954 1 bond purchased June,1954 1 bond purchased July,1954 1 bond purchased August,1954 1 bond purchased September,1954 1 bone)purchased October,1954 1 bond purc~ased November,1954 l'bond purchased December,1954 Unit ~ $37.60 37.97 37.97 37.97 36.81 36~81 36.81 37.14 37.14 37.14 36.14 36.99 37.08 36.08 36.08 36.31 36.31 36.40 35.42 35.42 35.42 35.63 35.63 35.72 34.78 34.78 34.78 34.98 34.98 35.07 34.17 34.17 34.17 34.37 ' 34.37 34.45 33.57 ' 33.57 33.57 33.76 33.76 33.84' $37.60 37.97 37.97 37.97 36.81 36.81 36.81 '. 37.14 37.14 37.14 36.14 36.99 37.08 36.08 36.08 36.31 36.31 72.80 35.42 35.42 35.42 35.63 35.63 35.72 34.78 34.78 34.78 34.98 34.98 35.01 34.17 34.17 34.17 34.37 34.37 34.45 33.57 ,~ 33.57 33.57 33.76 33.76 . 33.84 ." •i I; i ~.)fACIO,Jl"ESTATE LlItDG or BONDS .,'..'t'. 1 bond purchased JanuarYt 1955 1 bond purchased February,1955 l'~~purchased March,1955, 1 bond purchased April,1955 1 bond purchased May,1955 I bond purchased June,1955 1 bond purchased July,1955 1 bond purchased August,1955 1 bond purcbased September,1955 1 bond purchased October,1955tbondpurchasedNovember,1955 1 bond purchased December,1955 ,2 bonds purchased February,1956 1 bond purchased March,1956 1 bond purchased April,1956 1 bond purchased May,1956 1 bond purchased June,1956 1 bond purchased July,1956 1 bond purchased September,1956 1 bond purchased October,1956 t bond purchased November,1956 i bond purchased January,1957 1 bond purchased February,1957 1 bond purchased March,1957 1 bond purchased April,1957 1 bond purchased MaYt 1957 1 bond purchased June,1957 1 bond purchased July,1957 '1 bond purchased August,1957 1 bond purchased September,1957 ~band purchased October,1957 1 bond purchased November,1957 '1 bond PQrchased December,1957 1 bond purchased January,1958 '1 bond purchased Peb1:Uary,1958 1 bond purchased March,1958 ·1 bond purchased April,1958 '1 bond purchased May,1958 ,);bond purchased June,1958 1 bond purchased July,1958 '1 bond purchased August,1958 "'1 bond purchased.September,1958 '."'".1'bond purchased October,195,8 tr .~.'l'lJOnd purchased November,1958I';\,,~.'}-:bcmcI purcbaaecl Decl!mber.1958 Unit Estate V,lye ~ $'32.99 $32'.99 32.99 32.99 32.99 32.99 33.18 33.18 33.18 33.18 33 ..27 33.27 32.44 32.44 32.44 32.44 32.44 32.44 32.62 32.62 32.62 32.62 32.69 32.69 31.90 63.80 31.90 '31.90 32.60 32.60 32.60 32.60 32.68 32.68 31.88 31.88 31.88 31.88 32.01 32.01 32.01 32.01 31.39 31.39 32.64 32.64 32.64 32.64 31.84 31.84 31.84 31.84 31.98 31.98 32.11 32.11 32.11 32.11 32.11 32.11 31.32 31.32 31.32 31.32 31.46 31.46 31.58 31.58 31.58 31.58 31.58 31.58 30.83 30.83 30.83 30.83 30.96 30.96 31.07 31.07 31.07 31.07 31.07 31.01- 30.31 30.31 30.31 30.31 L{-L 30.45 30.4$ " 'C',/', ,'t". j i., I, •• ,I . I I! .' I ~ .ANJItEW MACKO,.JR.,ESTATE .LISTING OF B<IIDS 1 bond purchased January,1959 ~bond purchased February,1959 1 bond purchased March,1959. 1 bond purchased April,1959 1 bond p~rch8sed MBy,1959 1 bond purchased June,1959 1 bond purchased July,1959 1 bond purchased December,1959 1 bond purchased January,1960 1 bond purchased February,1960 1 bond purchased March,1960 .1 bond purchased April,1960 1 bond purchased May,1960 1 bond purchased June,1960 1 bond purchased July,1960 6 bonds purchased November,1963 6 bonds purchased March,1965 Unit Value $30.57 30.57 30.57 29.83 29.83 29.75 29.75 29.20 29.20 29.20 29.31 29.31 29.31 28.66 28.66 25.76 23.71 Page"Five ,. ...., Estate Va1uatisul $30.57 30~57 30.57 29.83 29.83 . 29.75 29.75 29.20 29.20 29.20 29.31 29.31 29.31 28.66 28.66 154.56 142.26 ,~&tJ.,I!b '- ,-, BENEFICIARIES SCHEDULE "D" t'. RCC-37 (12-;:63) COMMONWEALTH OF PENNSYYLANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFStatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARY ave an interest,vested,contingent or other-are involved,set STATE YES IN ESTATE wise,in estate)forth this fact.)OR NO BIRTH eter G.Macko Sr ~,.,r Vp!=:-:all 136 N.Pennsylvania Avenue MorrJ.svJ.lle,Pa.19067 . , P ( h Deponent further says that all the above-named beneficiaries are living at this time except below: NAME DATE OF DEATH RESIDENCE t. ., SUMMARY Real Property (Sch."A") Personal Property (Sch."B") Transfers (Sch."C") Gross Taxable Estate . (1) (As Reported) $..~..I.~.Q.Q.~.QQ .. $..8.:,.4.7.1.•.29. $0.".0.0 . $. $.. $ . (2) (As Determined) $ . $ $ $ $ . $ . I • RU Sr -,L l'I.~ll··l 0.',;)l:L ,iUI '\fl' REGISTER OF WillS~WASHINGTON CO.,PA. I:l. w.ll:IlI:......o .G'::oJoU .....o ~J AND AGENT OF THE COMMONW5ALTH .Aegllter 0 ~---"-DEDUCTIONS mDW;D';:d~" THE SUM OF $....~..... 1-'t<,"'~7 z/OATW ····STATEMENT OF DEBTS AND DEDUCTIONS COUNTY . OFFICE OF TME REGISTER OF WILLS. OF Washington ESTATE OF __.An,-""-",d~r"""e,-"w,----,<M-""a...,c....k!.JLo""'-L,-----,,,J.....r......."-----_LATE OF Donora,Pennsylvania DATE OF FILING APPRAISEMENT DATE OF DEATH August 26,1971 DATE NO.OF NAME OF PAYEE REMARKS AMOUNT VOUCH'''' Russell Marino Letters of nnmin;.an 13 50 Guv ._',rI~t t.ion 11:\00 Washinqton County Reports Advertisinq Letters 14 00 I n;:a;1'\7 J.J/QI,..;:a 1 rt -,;cd nt"l'T.....,.,J:;n--. 'Dnoa""ll M;:a,..inn Fiillint"l'I 1 nn Russell Marino Filing Account 16 00 Barna and Barna Attorneys fees 855 00 Barna and Barna NotarY fees 3 75 Macik Funeral Home Funeral 1.960 00 Gaydos Monument Co.Gravernarker 30 00 Msar.M.Durisin Funeral Services 65 00 William J.Ronaaus.M.D.Final Phvsician's Bill so 00 Macik Funeral Home ~ulance bill 25 00 West Penn Power Co.Final Electric Bill 7 07 Columbia Gas Final gas bill 15 24 Authority Boro of CharleroiFinal Water Bill 11 30 Mon Valley Sewaqe Authority Final sewaqe bill 36 59 Bell of Pennsylvania Final telephone bill .6 31 Mellon National Bank and Safety Deposit Box rental 9 00 Trust Company John S.McCans Appraisal of Real Estate 40 00 - Mike Berestecky l.Iabor 40 00 Monte Labash Balance qrocery bill 10 75 (AL'Ajl~(bA _.1_?,?~-~W.:'r~':~-~A1 tv 7)- COMMONWEAL.TH OF PENNSYLVANIA }S.:COUNTY OF WASHINGTON '.Peter G.Macko HERESY CERTIFY.THAT.TO THE BE8r OF IIolY KNOWLEDGE AND BELIEF.THE FOREGOING IS A JUST AND TRU E STATEMENT OF DEBTS.FUNERAL EXPENSES AND EXPENSE!I OF ADMINISTRATION SUBMITTED TO THE ESTATE OF Andrew Macko,Jr.,DECEASED.AS DEDUCTIONS FOR INHERITANCE TAX PURPOSES./5/4 £~VftL~-/4 (1..5.1 SWOR ');SUBrlBED IlEFORE ME::Ii:c:?O-; DAY OP' ~-/l I.e 7;2../#/..or"/J.J/../t//i.rJ,-R // 7.3/-.;:2,1- 4""). 0 CI)<.10-'0....Z -':t'.,._--0c:-::;::Jl:-s Cl:s::-::i t.:_Z0-.a.::..C·t4t1l+"-,.....J ,.."t-'-'-1---Lor ...J uJ (9 LU It"'.Ld r-Ztf),/,)..---.i u1 -~,::::>::>c>(,/).,-:>w <--_.....ex::c:;-..<"-'>-Lt_I-.. f -.. .' ~) /IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNA. In the matter of :bhe Audit of Account filed in the Estate of Macko,Andrew,Jr. Deceased )Date.f death :s ·6)6 -'7/ \No.----Lcrrl.d389 ,Term,19__,A.A. )Docket $~~"-=3"---_ $---------_..__.-----. $--_._---_. $------- $--_._-_. $------- $------- $ ) I ) GROSS VALUE ..... . .$ Additional Debts and Expenses per Audit CR. Debts and Expenses per Account;see Note TO THE AUDITING JUDGE: Enter my 'appearance for the Commonweal'th of PennsylViania,claiming tI1ansfer inheritance tax in the above estate,as follows: :"""",,;,.,1 V.ln••f Estate,Really.._'''j'~.\,,~.1'~';;_3''~~'''''''$'d 3DO.00 Per_lly.__.p.!~e~.__$S_,_0_1_1.:..---•..,::..:Q:.-~o~_ AdditioIl!al Assets per Account,Subject 'to Tax . .~-------$------\)tL."'-.LI..--+S_......---!.,---.:..-('"--=~_.l . Additiona,l Assets per Audit,Subject to 'Dax ...$.---:,---_/''f C----lLP,_O----=)_,,_. ~1~1(,,7" ,----------------_.._-- TOTAL DEDUCTIONS,$ NOTE:The following credits claimed in the Account are held not deductible 'a's against the tax: 'I1ax· able at 2% CALCULATION ,,,t.{'JrO~Gross v:aJ1U€_.. Less Deductions .;,z...7 (,,,1 , Clear Value I j __LC;7~1..-1_r _ 1--------- ._--_.._----------- )-- - .i-----·-$_i_f_l_),,_~_l~ _______________________________. $__1__r_7.2:~_G_,, -----------'t I ?/~~L..__$--f-~-_._---_._-­ ~_. Total Tax .._ $------ $------- $----- $--- $-------- TAX PAID ON ACCOUNT Less amount previously paid_______________________________________________________________$__._~_ I I q?j1 rb ?,Ba ·ance . . . . .. .$_~_ Interest__yrs....!i-mos.-ldays @~%$t-r z,._S'-y TOTAL TAX ~ii:~:T~~..C$~~Qli~~~ ~O1-J ~~~G~fb:J.6c2/,d7 '----------~~IZ1197J- J ~/ ,, " ; No.___~Tenn.19 __•A.A ESTATE OF Deceased l PRAECIPE FOR APPEARANCE FOR COMMONWEALTH OF PENNSYLVANIA ~5 Rcc-al (6-71) • COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 NOTICE OF FILING OF APPRAISEMENT PETER G.MACKO (Executor ~~ IN YOUR REPLY PLEASE REFER TO 38-203-3 Inheritance Tax Division j In Re:Estate of A"""N.o..LD""-RE.........W!.L-olM.:.LIA....,C.uK~O~,J----.!"J~R~.'---_ WASHINGTON County - FileNo._--=::.6=3_-7.:..,:1=---.::8::....:::8:...::9:.....-__ Dear Mr.Macko: You are hereby notified that the .original appraisement in the estate of Andrew Macko 1 Jr. has been filed in the office of the Register of Wills of Washl.ngton County on July 27 ,19 72,Said appraisement reflects the following valuations: Rea I Estate --.:3==-,L.:3~0=_.:0=-.:.!...:0=_.:O=____ PersonaI P roperty __---:8~,0~l~4..!...L'.:2~0 _ T ransfers _ J0 inti y Owned --_~5.J._"o-.JJL_o.5J._..3.J_..o_!.8.l_o.3l___ TotaI ""'-1""--6-J-,4L.'6loU8,u•....,0"-"3<--_ As to such tax that is paid within three months from date of death,a five (5%) percent discount is allowable.As to any tax that remains unpaid after nine (9)months (fifteen months when death occurred from December 22,1965 to June 16,1971,inclusive; and twelve months when death occurred prior to December 22,1965)from date of death, interest at the rate of six (6%)percent per annum is charged. Any party in interest who is aggrieved by an appraisement may appeal therefrom as provided by law. Date __~J.Mu....lyJ--.'2!!!!..7.l-,J___dl~9L!7~2!---- DATE OF DEATH:August 26,1971 Note:This is not a bill. " RC~,;.a9 (5-68) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUMMARY Estate of MACKO, (Last Name) ANDREW JR. (First Name)(Initial) DATE OF DEATH 8-26-71 FILE NO.63-71-889 REPORT OF INHERITANCE TAX APPRAISER I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of __W_a_s_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". Dated:__J_u_1~y_27--:-,_1_9_7_2__ REPORT OF THE REGISTER OF WILLS I,the undersigned duly elected Register of Wills in and for County,Pennsylvania,do respect- fully report that I have allowed deductions in the amounts claimed by deponent,except as to those items where a greater or lesser amount is set forth in the last column to the right in Schedule "F",which greater or lesser amount represents the sum allowed as a deduction. Dated:_ REGISTER OF WILLS ,-,UU1 nn 8.014 20 .:>•.i.:>,j ts,j 16 468 03 NonE 16,468 03 VALUE AS APPRAISED VALUE AS REAPPRAISED $$-------+--- 16,468 03CLEARVALUEOFESTATE 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) Valuation of life estates or FOR USE OF REGISTER ONLY Tax on $-4-__2% Tax on $-+-__6% Tax on $---------+---5%Tax on $-+-__1 fiXM$1~ Exemptions========t:== Total Estate ~I--- TOTAL TAX COMPUTATION OF TAX $-------+-- $---------4-- $-------+-- $-------+-- $-------+-- $1.--_ (*)As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. Less tax previously paid BALANCE Less 5%of tax if paid within 3 months after death ::::::::~:=t===== BALANCE OF INHERITANCE TAX DUE $t= Add interest at rate of 6%from_____to $.....J AMOUNT OF ESTATE TAX ASSESSED $-----jL- Estate tax paid $---JL- BALANCE DUE $--------~~ Add interest at rate of 6%from t= ------tto-----$------1. TOTAL TAX BALANCE $-----..:..~ PAID $-1 FOR USE OF REGISTER ONLY ADJUSTMENTS NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason, same should be noted below,with short explanation. Will !...No.Admimstration Year IN THE MATTER OF THE APPRAISEMENT OF THE ESTATE OF ANDREW.MACKO,.JRL Deceased .. Late of . County of DONORA WASHINGTON Commonwealth of Pennsylvania REPORT AND APPRAISAL )- " p- ,I•.., 1 3 5 0 1 5 0 0 1 4 0 0 1 2 5 0 3 0 0 1 6 0 0 8 5 5 0 0 375 196000 3 0 0 0 6 5 0 0 5 0 0 0 2 500 707 1 5 2 4 1 1 3 0 3 6 5 9 6 3 1 9 0 0 4 0 0 0 4 0 0 0 1 0 7 5 2 3 0 0 326201~:~ t tt 1 <t'"~~1-1.,1 co:1 c;-- .~~AA~••~~.~~~~~~A~A.~~••~A~~.~.A••A~._•••£.&.&&&•• l\ffibautt (@f 1fxrrutnr (@r l\~mtut!itrutnr ~tate nf JeUUSYIUaltia}. Ql.nuuty nf ltas4iugtnu ss: Personally before me,the undersigned authority,a ....Notary..,P.ubllc:t in and for said County and State,appeared ~.P.eter {,~--.t:'.Ac~o······.·····who,being duly sworn according to law,deposes and says that he is the executor or administrator of the es- tate of .__.M~.~~W'r.ta.cJ;.o.,J.r :deceased,that the foregoing schedules constitute a complete inventory and appraisement of the real and personal estate of ..Aftdrew...b".4cko.,....J.r,. deceased,except real estate outside the Commonwealth of Pennsylvania;that the figures opposite each item of real and personal estate in the foregoing schedules are determined and stated by the undersigned to be the fair value of said items as of the date of the decedent's death,based upon a :::~~:~:;~~h;JbOie~:~~1:~....•.............. ADDITIONAL INSTRUCTIONS 1.An inventory must be filed within three months after appointment of personal I1epresentative. 2.A supplemental inventory must be filed within thirty days of discovery of additional assets. 3.1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 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 3Iuuelttnry aub .l\ppraisemeltt .of the goods and chattels,rights and credits which were of ~~~.!.~.~~~~.~.J.~.'!.late of ~~f.~::..::::..:~.~. Washington County,Pa.,taken and made in conformity with the above affidavit. Real Esta~e------..-........- 1.No.228 {fa1nut St..,DonOI'll,1'a.1 atory trC3e dwel11n9 hOU80 doscribed all Lot.a:Non.229 4ti\d a3Q in the Jenieec Land Company'.Plan of South Donors, Planbook 2,page 17 and ,fUlly described in Deed Book Volume 1348 1 page 10SS~,. 2.MOl"tqaio to necry A.MAg'le't and Annabelle Maqlet Westmoreland county riOrt.gago Dook Volume 699,page 76,in the Ql:i.9'inal sum of $1,500.Paid on Acc::ount, principal and interest.$,1,879.50,Annabello l-illqlet <Sled December 21,1964,Henry A.Nlt91o't,insolvent. DOLLARS 3,300 o CENTS 00 00 ~!!!~!...f.~t?i?e!~x 1.Cash in tj4fet.y dopo.it box 2.Savinga aceount··..M.llon Natlonal Bank and.Trust Corapany Account:no.65-21643 3.1948 00dg-4:l Q\ltomcbi.lo (nol\opol"at1ve and va1u.loGa) 4.Social Security-lump sum deA~~benefit S..Ve1l.er«na AdmJ.nictrAt.1on-funeral Clxponso TOTAL 354 18 1,837 11 0 00 .iSS 00 325 00-- 2,071 29 :E-<1>.~ ....;:t....0:::~<1>;:t... ~c...~ t11 I:.;:tt11~t i;f) ~..., ~~...,I t11 I:.(;;. '" 0 ~"rj <1>;:t......~