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Home My WebLink AboutOC1971-1183 - ESTATE OF RIGAL.. (lJ:nmmnumrult4 nf lbuunyluuuiu.f .an:1IlIfun4iugtnu (lJ:nuuty. KNOW ALL MEN BY THESE PRESENTS:Whereas,at Washington,in the County aforesaid j on the 30th.day of November A.D.19 71,before me, Russell Marino ,Register for the Probate of Wills and Granting Letters of Administmtion in and for the County of Washington,in the Commonwealth of Pennsylvania, the last Will and Testament of late of Elmer Arnold Rigal aka Elmer A.Rigal Washington in the County aforesaid,deceased, (a true copy whereof is to these presents annexed),was duly admitted to probate;and Thomas E.Rigal 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 Thomas E.Rigal 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 Washington,within ninety days from the date hereof,and to render a just and true account of said administration at the expiration of six months from the date hereof,and to regard and comply with the provisions of the laws of this Commonwealth relating to inheritance taxes. IN TESTIMONY WHEREOF,I have hereunto set my hand and the seal of said Office at Washington,this 30th. day of November in ·the year of our Lord one thousand nine hundred and seventy-one '~I.A-.-~~. .Register , " mrttrrs Wrslamrulary ESTATE OF .....1j;.~....N.lliQ~P....BJg~........~!!t.!.~....... ELMER A.RIGAL ~2 • F\',-r) • j L [....• -11.m:l \~,rIll,\\4\ RI.l SSr.'..\\\.~Y.\H0 R£.G\S\E~.of \'!\LLS\'I~S\\\t\~;TO\'\co ..PP.· /-~~"- __________1 LAST WILL AND TESTAMENT 1761 West Chestnut Street,Washington,Washington County,Pennsylvania, I,ELMER ARNOLD RIGAL,also known as ELMER A.RIGAL,of J being of sound mind,memory and understanding,do make,publish and declare this rnyLast Will and Testament. 1.I order and direct the payment of all my just debts and funeral expenses as soon as conveniently may be after my decease. 2.In the event my mother,Mary S.Rigal,survives me,I give,devis and bequeath all the rest,residue and remainder of my estate,both real and personal,to my Trustee hereinafter named and direct him to use the income of said Trust and such part of the principal as he,in his sole discretion, deems advisable for the support,welfare and funeral expenses of my mother and upon her death the residue of said Trust Fund shall be divided as follows 70%to my brother,Thomas E.Rigal,15%to my sister,Edna H.Jenkins, and 15%to my sister,Gail M.Wolons. 3.In the event my mother does not survive mel give,devise and bequeath all the resf,residue and remainder of my estate.as aforesaid to m brother and two sisters according to the proportions set forth in paragraph 2 abov~. 4.I name and appoint my brother,Thomas E.Rigal,as Trustee of the property herein devised to my mother and also as Executor of this my Last Will and Testament. IN WITNESS WHEREOF,I have hereunto set my hand and seal'this 18th day of September,1970. II "., . Signed.sealed,published and declared by the above named Testator as and for his Last Will and Testament in our presence,who.in his presenc at his request,and in the presence of each other,have hereunto set our han s as attesting witnesses. --.",dl~;""__---",.......,---,-'....l-<,...,,,,,.,......:lt~\......a.•.a<"V'.o.C.Washington,Washington County,Pa. II I J(;,.3-7/-//80 l\ffibuntt (@f iExrrutor (JJ)r l\bmtutntrator /~~y~tatl'nf Jl'ttttllyluattia } (l!nultty nf lIallqittgtntt llll: II b f h d . d th·t Notarv Public . d f 'dPersonay e ore me,t e un erslgne au on y,a --'III an or Sal County and State,appeared 'I'!:t9.gJ.a.~)?~I.t~Ka.k who,being duly sworn according to law,deposes and says that he is the executor ~of the es- tate of I1:lJ:r1.~J::...A~I.t.ig9J.'---deceased,that the foregoing schedules constitute a complete inventory and appraisement of the real and personal estate of .....:g;.lJ:r1.~J::...A,....I.t.tg<J,L., 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 abov~namedxecutor.i:l:'Il!IX16/ day ,:;or~J;~:.~~s;be~H~e;:re!~~HthisHHHHH "'H~~£~irHH ...~.:'H''ml~--:''·'Pii~l·'··~H.,/.H ...HH....HH.H.H My C.ommlsslOn l)].xpfres:z 5'175 ADDITIONAL INSTRUCTIONSWashmgton,Washmgton County,--pa. 1.An inventory must be filed within thr~mon ths after appointment of personal representative. 2.A supplemental inventory must be filelHwithin thirty days of discovery of additional asset~. 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;~lOriginal and 3 Copies and 2 RCRI-33,Over $50,000,in- cluding Copy of Will and copy of Feder~1 Estate Tax Return.. REFERENCE FOR ADDITIONAL COPY Act of 1947 P.L.~13 Sec.5.2,72 P.S.4844.2 "JlttUl'tttnry aull i\pprailltmettt of the goods and chattels,rights and credits which wete of H.H~),m.~r..HA,;..RigaL.H....HHHHHHHHH ....Iate of.J:7JUHW.HChestnut..st•.•.Wa.shingto.n Washington County,Pa.,taken and made in conformity with the above affidavit. Checking Account -Mellon National Bank &Trust Co. Savings Account -Mellon National Bank &Trust Co. Household Furnishings Social Security Death Benefits U.S.Series E Bonds VA Death Benefits County yeterans Benefit Account owed by John Davidson et ux. 1972 Chevrolet Automobile General Motors -Car Tax Refund Mellon National Bank &Trust Co.-Rebate on Car Loan Refund on Insurance Premiums Internal Revenue Service -1971 Tax Refund House and Lot -1761 W.Chestnut St.,Washington,Pa. DOLLARS CENTS 672 19 10,313 21 1,624 61 255 00 6,248 13 250 00 75 00 3,000 00 3,300 00 226 61 29 44 92 80 112 76 16,500 00 600 00 TOTAL Vacant Lot -No.423 in Washington Land Company's Addition to Washington -Plan Book 2,pages 6 and 7,7th Ward,Washington, Pa.I 11--:4""'3-,""29""9+-=7:-=5------ L ,.' ,• Inventory and Appraisement ,IN THE ESTATE OF ,ELMER A.RIGAL ( Filed 19 72............ ~:;::J -.,r,'>-rq ;0 (f;,I;:>C-C-:c -r-:c=:-(.~,-=Z -!r,, C'r""t' -f :;-J ::._n -.2 C->.~.,--' ~"io.U --rl 0 ~..:*.~c).-::.< r-_.."":;;.>::-0 r-0>(n r"en Jay W.Troutman, ....-5 Attorney ;::'<L ~g."'1f) STATE OF PENNSYLVANIA, WASHINGTON COUNTY,~SS: The within named Accountant being duly sworn according to low,deposes and says that the above occount as stated is true and correct as l1~..verily believe_ Sworn and subscribed before me this __._._J~. day of ._:_._.__Ng_~..... ....._..19 7.2_.... -~~~fyt}U~1ict:;;,-·-A"/-------. My Commissio"n Expires:Feb.5.1975 Washington,Washington County.Pa. Washington County,ss:I do certify that I have given legal notice to all persons concerned of the filing of the within account in the manner prescribed by Statute and Rule of Court,as evidence by proofs thereof filed to No_..bJ.~_'ld,.::-::33L------------- my hand and official seal thiS __c;:{f~:_ ........................~ Register of Wills "..q:'.,. ~•,I:l-'-""~0 .-:~= ~oj ,~~-~"0 •-c '"=ci =0 ":1::_0 III Q -I -Q ~C1I Q 0 -Q--:,--: '"'";1"1 i ~I-..()~~~"-':'.8'"0"0 -0 ~:>. ...1 0 ~ ""~-0 ~-f E0~;;;,0 N iii ~0 ""::1~~•<6 Eo<.-l .-l '"0;IM--:.-l C1I P::iii '"..;co Eo<P::~'"en E-<:'00..-<Ul -.-< iii f;t,f;t1 c lJ)..-<~ I ~.- "0 ~~:...........-<V1 j2to-P::§~00 >-,!V.I f;t1 ~0 -M M +'~~~C1I;~co ~III 0 .Q I'i >-0;..~~a~0-.-<•C'J'f;t1 f;t,E-<'"t-o •.,;z <:.-< -,- ) , ~ ...., ------ ., The Court is respectfully requested to determine proper distribution in this estate. dl.....,,LI A."..L d,v1 Counsel for Accountant .'.. Observer •Repor.ter WASHINGTON.PENNSYLVANIA PROOF OF PUBLICATION In compliance with the Newspaper Advertising Act o.f 16 May,1929, P.L.1784,as amended. Commonwealth of Pennsylvania,County of Washington,SS:. \Personally appeared before me,a Notary Public in and for said County and State,.R;i..~.b."'.r.g S.•.....C'OW.!!-.P ,who helng duly aworn according to law,deposes and says that he is the ..V.i.c.e.~Pr.e.sid.e.Q.t of the Observer Publ1shing Company,a Pennsylvania corporation,and it9 agent in this behalf;that the saId Company i&the'owner and publisher of the Observer-Reporter,SUCC'essor to The W.ashjngton Observer,established~ September 18,1871,and The Washington Reporter,·'established August 15. 1808,a dally newspaper of··general circulation,printed and published and having its place of ·business at Washington,Washington County,Pennsyl- vania,where it'or'its predecessors have bee;n established and published continuously for more than six months prior to the publication of the notice hereto attached;that the pr.inted notice or advertisement hereto attached· is a "Copy of an official advertisement,official notice;legal notice or legal advertisement,exactly a's printed or publisl,1ed in thj'l Ob~lerver-Reporter in its regular editions on the following date or dates;. ...........................D.e.c..e.lllb.e.r J.~.,.;lQ '!,pq ..?<7..,l,9?J,. tha.t neither th'e affiant nor the Observer Publishing Company is interested in the subject matter ot said notice Or advertising and that all of the allega-;~~n~r~~.this affidavit as to th~tl~~'~~1~.. Sworn to and .suhscrihed hefore me this..2.1...day Of.....P.~£.~III1?l:!.r.1971 ~~v2tl~~ MARGARET M.BRADLEY,NOTARY PUBLIC WASHINGTON,WASHINGTON COUNTY MY COMMISSION EXPIRES MAY 6,.1972. " ~lt t4~Cltuud uf Cltnmmuu 'bun nf lJun4iugtnn Cltuunty (@rp4unn'Cltuud iitrlniun In the matter of the Audit of Account in J Estate 01 ELMER A.RIGAL TO THE AUDITING JUDGE: 63-71-1183No._---.:.-"-----'...::.......c""-"--'-_ Enter ffi=V.L-.appearance for Accountant. If,H-.day of__A_u--'gu=----s_t ~.19~ N.B.-Counsel shall,by separate pape,r,present a concise statement of each claim,with supporting calculation of any interest claimed.Objections to an account as filed,sball be concisely stated in a separate paper. Council suggesting proper distribution shall file a separate concise state- ment in that regard. ~1-+ ~;: ~ 0 l:j " '" ~ j l-+ 0~ r; ~ m < ~,~ .S >-l =+. ~~l-=+. "~~ § 0 H +' 0 p:::0 ~§ 0 S <:::l l-+0 " C'"J ."'+' +'t CO ~-<t:t >:: ~ 0 .,j «.....~-~ 0 .....:a p:::OJ 0 .. I ~fi1 Ul ~ () E-< .....<CIS () t-<l>:;s OJ =+.-<~ I ~>-l ().... C'"J ;:OJ 1-+ CD fi1 "0 ~d CIS ~ >-, 0 Z ~ •'1;;:J -..J l>m ::u ,...., (/)0 c =::r:-(n c->r---(/)U,-! Z -, :S)ni rr;m -j ;-;n ,-=0 0z0...,.,:s::00 ~ (")...;..::J: ~::IE :;;:J r-- -0 r-z "f-en 0 ..,.. .'f .-" PETITION SUR AUDIT IN THE ORPHANS'COURT OF WASHINGTON COUNTY Testate Form J Estate of ~.~M.~.~..A,~~.Q.4.~. Deceased No..6.~.:.n.:.~.~.~~. Fiduciary .'r.b.QID.,HLE•...E.tg.<i-.l,. Executor Date of Date of Decedent's death N.9.y.~w.1?~.r..J.f!,)jnt Grant of Letters..N.9.y.~w.p.gr...~.O'•...~.f)lJ.. This is the .¥.t~·.s.!..~.9:..:f.~~~1.account filed in this estate If there hov.e been former acco~nts filed in this estate,list file number or number and term :..~~. Election to take Not Applicable. Under or Against will.(cross out one) Date Election Place of; Fi led Record . .Name of surv.iv.ing spouse :1'<.C?~!'!.,. List issue,where moterial: Did decedent marry after execution of will?(indicote)lO!!s:No.Any children born after execution of will?(indicote) l{n No.If answer yes,name them ;. Legatees Mary S.Rigal Relationship Mother Interest Life Estate Fiduciary,if deceased or not sui Juris Thomas E.Rigal Edna H.Jenkins Gail M.Wolans Brother Sister Sister 70"/0 Remainder 15%Remainder 15%Remainder List,if exceptions to above: If partial intestacy,give facts: Adeemed:Revoked: NONE. NONE. Lapsed:Abated:Give Cause: Notice to interested parties.Have all parties,having either vested or contingent interests ond 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.JNlgx .•, If any exception give cause:····. File copy of Notice d d f '1'Juneanate0malIng.16 ,1972.,..,. \\" I . Is estate subject to the filing of a Federal Estate TaxReturn?~~:. Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount $.Q9.Q.,.Q!L . If the Willmakes any portion of estate subject to a life-estate,give name and birth date of life tenant . .Mary S.Rigal -June 11,1900.--_._._._-_."--,-.,. 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: NONE. Balance for distribution per account, Itemize any additional debits not shown by account:· Total additional debits (Addl Itemize any additional credits not shown by account: Kurtz Monument Co.-Inscription on monument Total additional credits (SubtractlWaShington CountyPersonalProperty Tax Balance for distribution $:. 25.25 .11.40$. Total--36.65 $~~!..iQ~.·..?~.. !. $36~.3.6.e ~.~.. If balance for distribution is·not in cash,list each item held in kind,giving appraised Value (or distribution·Value);. Judgment Note for $3000.00 dated September 3,1971,payable to Elmer A.Rigal on . September 2,1974,executed by John H.Davidson and Carolyn F.·Davidson /' Cash -----~-------$33,369.99 j "..-."""-",~ .~_. -.------------------------------- o' If F "I E "I"d b P "". I f R d'Not Anp.licable.."ami y xemptlon c alme y etltlon,give pace 0 ecor '". If F '1 E t'"I"d t dOt "I t'h"db"f CI'Not ApplicableamiyxempIonIScalmeaauI ,give name,re a Ions lp an aSls or alm:_ _:. List any advancement or distribution on account that has been made,and nature and amount of same: NONE. Suggested distribution of balance shown,both as to principal and income,attaching signed and itemized elections to take in kind if balance is not in cosh:residuary shares being stated in proportions: After payment of audit costs,Pennsylvania Inheritance Tax on life estate of Mary S.Rigal, the balance to Thomas E.Rigal.Trustee for Mary S.Rigal,under provisionsof Will.. COUNTY OF WASHINGTON,SS: C;OMMONWEALTH OF PENNSYLVANIA. The above named Fiduciary or representative thereof, being duly ~Y-:'9.:rXL doth depose and say that the facts set forth in the foregoing petition are true .histothebestof knowledge and belief. )?Y-:'9.I".ll.to and subscribed before me this ~day of A1;!g:\l.$.L 19.n . Signature of Officer.•f!.e...4.~.7.:n ~..<,."-'.k.,,f.1!.,/ ""Notary PublicTitleofOfficer . Office expires :f..~.~,~,~~.?~. Washington,Washington County,Pa. And your petitioner will ever pray,etc. J~.~C£k .Thomas E.R~"~"""'" .~. F\ : ; No ----.?~.~.?}.~.~.~.~.~-------------.------4_ Estat~of ~.:!:M~;~U\~__.~.~Q~~!~ Deceased I \'-DI'., i.._.....-$ 'n OCT \B ~\\\,4\, "'. '.....",. , \ "\ I, Fiduciary__.__.'£.~9.MA!3 .;E.RIGAL....-._..-_._---...-...-..--------- PETITION SUR AUDIT FROM WHERE DECEDENT LEFT A WILL Counsel of Fiduciary will submit herewith the, following,in c,onformity with Court Rules adopted effective December 3,1951,being rule No.9:poragraph b-c;and divisions thereof:shown on poges 23-24.~1.Written praecipes of all Counsel in the case. 2.Copy ~f order appointing Guardion ad litem,if pertinent. 3.Copy of Order appointing Trustee ad litem,if pertinent. 4.Proof of service of above. 5.Letters Testamentary or Administration C.T.A.or on attest copy of Will. 6.Copy of inventory ond 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 arid itemized elections if any distribution in kind. 10.Copy ot'Federal Estate Tax return if es- tate is subject thereto. Jay W,Troutman__••••_.I.•••_•••_._._••••••••••••_. _... Attorney ~2 j ~ RUSSELL iH,RINO REGISTE.R Or WILLS WASHING10N co"PA. f ! .• -~ "J ~u t4r,arum uf arummnu Jlrus uf lIus!liugtnu aruunig, Jruusyluuuiu,OOrp4uus'arum iiuis1nu ESTATE OF """.....",.""T~. Elmer Arnold Rigal-a/k!a) N 63-71-11~3o._-=.:.:.:..!.:=="----_ In the matter of the First and Final Elmer A.Rigal. <.,,. deceased. Account of·__~TlIhoillIMIIIIllSL.J:E....L..!1.Ri;/.iggl..!l.Jll..----- Execut'op I..• ,".~. '.i ~DJJbICAT'ION AND DECREE A~d now <k:tfmer''"'.,/7 ',19..1L,this matter come on for hearing, audit ana distribution at this s'ession and testimony token;and thereupon,upon due consideration thereof Df!bl1 .baJance for distribution in the hands of the Accountant is determined.to be $'.Jba~:1!•.22 •and the account is accordingly confirmed;and it is ordered, adjudged and decnied'thatthe said balance be.paid out by the Accountant in accordance with ·the schedule:of disributionhereto.attached and made part hereof,unless exceptions hereto be filed, sec.reg.or an appeal be taken'herefrom sec,leg. ..,.. SCHEDULE Balance per accounti '--_$36,406.61 Additional credit asked at audit !J Bolance,'--_ No balance 46.50 " Russell Marino,Agent,transfer inheritance tax due on life estate of.Hary S.Kigal,$562.60 :Interest !rom ~-15-72 to 10-27-72 6.77 If the Trustee av:a:ils h1meelf of the power to augment income,the CoDimomrealth reserves the right to asses. and collect tax,due upon any augmentation made to.the life tenant.·. Thomas E.Rigal,Testamentar,y Trustee for Hary S.Rigal, l~~~te!lant ,under the tems of the will,with power to at ~ent.~me·,as set forth.in the will,subject to further acco~ting.The Trustee is cautioned by the Court to properly return and p~any transfer inheritance tax due on invaded corpus,aspemitted by the will,residue, including cash and a judgment note for $3000.00 dated September 3i1971p~able to Elmer A~Rigal on September 2,1974 executed by John H.Davidson and Carolyn F. Davidson"vSlued at $3000.00.held in kind and distribute~ as such at the value as shown,35754.12 Deduct Clerk's Costs &Receipts'--_ Attorney'_----'.Iua~~~w.......:Tl:lr~,01ll1I1Lttmllla;ann-------------- , "" '.,'r: iI' I I ,..... No:_ • -of Estate'of~- Ih the matter of the ... " -• ,. , .. , '., " " ::. ,- ... RUS et.'l '1"'1"0..)Ll~_~t.A~h Ii REGiSTER DF WILLS WASIII~h";10N CO..PA. , f--...I ·_1'1 "t !'f-•,J 1..;,.\__"_rJ "I?on !n ·~t"II''IIjt.l.!.....~,{j HI, ,' .' ~"')... ~( • ., (:~ .~. .~ -- •"'.,..~~ t:l~l. Acco'':;nt of • .. .. <«" -- ....! c' r "' \... ?to. .. ...1\bjubirntinn nub llIrrrrr '- I ."'..-,~ "/' ~\~~~ ...... ~~ -/ ~... \ ..... .,".:, ;':'"l. ..",,',' i.'..: '.' .'!' t."..... r '~_ NO.118S'6fh971 ,.,'.'."".,'..,,,',,,, "''-, '.' ,. ,...'" :.. i',~, •'"" " .j " "• , " I• ., •"~.."~~<j"';'...~.,.~""I ~-~.".('z...l'~...<..;\o.~"~... ,• • •, ......-j '-~ b.::;?r ~~ "-l;:--;.i " -.~..,.•"-.';' " '. '.:\,",",.,".,-~,,"-'\~..;'.-.\'-,'~,..',.,.'....-r---.-...----...~....:.,"'--"~"lt'-bi----'-:';"~'~'... ,• .....A" t~ I .,... IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION ESTATE OF ELMER ARNOLD RIGAL,a/k/a ELMER A.RIGAL,Deceased ) ( ) ( ) NO.63-71-1183 PETITION FOR APPOINTMENT OF SUBSTITUTED TRUSTEE AND NOW,comes MARY JO RIGAL,your petitioner herein,by and through her Attorneys,McCUNE AND VREELAND,and petitions the Court for the ap- pointment of a Trustee,and in support thereof alleges the following: 1.That ELMER ARNOLD RIGAL,a/k/a ELMER A.RIGAL,died on November 15th,1972,a resident of Washington County,Pennsylvania, having first made,published and declared his Last will and Testament, dated September 18th,1970,a copy of which is hereto annexed. 2.That the said ELMER ARNOLD RIGAL,a/k/a ELMER A.RIGAL, in and by his Last will and Testament created a trust,which provided as follows: "2.In the event my mother,Mary S.Rigal,survives me,I give,devise and bequeath all the rest,residue and remainder of my estate,both real and personal,to my Trustee hereinafter named and direct him to use the income of said Trust and such part of the principal as he,in his sole discretion,deems advisable for the support,welfare and funeral expenses of my mother and upon her death the residue of said Trust Fund shall be divided as follows:70%to my brother,Thomas E.Rigal, 15%to my sister,Edna H.Jenkins,and 15%to my sister, Gail M.Wolons." 3.That THOMAS E.RIGAL,brother of the decedent,ELMER ARNOLD RIGAL,a/k/a ELMER A.RIGAL,was named as Trustee of the property devised I ·' through his Will. 4.That the said THOMAS E.RIGAL,Trustee as aforesaid,died on May 20th,1986. 5.The parties in interest in this estate,other than your petitioner,are MARY S.RIGAL,mother of the decedent and deceased Trus- tee;EDNA H.JLNKENS,sister .of the decedent and deceased Trustee;GAIL M.WOLONS,sister of the decedent and the deceased Trustee;AMY S.RIGAL, daughter of the deceased Trustee;and KERRI LYNN RIGAL,daughter of the deceased Trustee.The parties hereto have received notice of the in- tended presentation of this Petition and they join in the prayer thereof, and their Consents are attached hereto. 6.That your petitioner herein desires that the Court appoint your petitioner,MARY JO RIGAL,as Trustee under the terms of the Testa- mentary Trust as set forth in the Last Will and Testament of ELMER ARNOLD RIGAL,a/Kia ELMER A.RIGAL. WHEREFORE,your petitioner prays the Honorable Court to appoint MARY JO';RIGAL Substituted Trustee under the Will of ELMER ARNOLD RIGAL, a/Kia ELMER A.RIGAL. By'__~~~~~~~~~~~~....:.-_S O.VREELAND,ESQUIRE Attorney for the Petitioner - 2 - / V E R I FIe A T ION I verify that the statements made in this Petition are true and correct.I understand that false statements herein are made sub- ject to the penalties of 18 Pa.C.S.§4904,relating to unsworn falsi- fication to authorities. June /7 ,1986. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION ESTATE OF ELMER ARNOLD RIGAL,a/k/a ELMER A.RIGAL,Deceased ) ( ) ( ) NO.63-71-1183 CON SEN T The undersigned hereby consents to the appointment of MARY JO RIGAL as Substituted Trustee under the Last will and Testament of ELMER ARNOLD RIGAL,a/k/a ELMER A.RIGAL. ~'7.1'f&-VYU'J~~L....t.1c-/,L7_,1986. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION ESTATE OF ELMER ARNOLD RIGAL,a/k/a ELMER A.RIGAL,Deceased ) ( ) ( ) NO.63-71-1183 CON SEN T The undersigned hereby consents to the appointment of MARY JO RIGAL as Substituted Trustee under the Last Will and Testament of ELMER ARNOLD RIGAL,a/k/a ELMER A.RIGAL. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION ESTATE OF ELMER ARNOLD RIGAL,a/k/a ELMER A.RIGAL,Deceased ) ( ) ( ) NO.63-71-1183 CON SEN T The undersigned hereby consents to the appointment of MARY JO RIGAL as Substituted Trustee under the Last will and Testament of ELMER ARNOLD RIGAL,a/k/a ELMER A.RIGAL. ~<Q~,1986. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION ESTATE OF ELMER ARNOLD RIGAL,a/k/a ELMER A.RIGAL,Deceased ) ( ) ( ) NO.63-71-1183 CON SEN T The undersigned hereby consents to the appointment of MARY JO RIGAL as Substituted Trustee under the Last will and Testament of ELMER ARNOLD RIGAL,a/k/a ELMER A.RIGAL. ,1986. .,. 11 LAST WILL AND TESTAMENT I,ELMER ARNOLD RIGAL,also known as ELMER A.RIGAL,01 17tH West Chestnut Street.Washington,Washington County,Pennsylvania, being of sound mind,memory and understanding.do make,publish and declare this my Last WUl and Testament. 1.I order and direct the payment 01 all my just debts and luneral expenses as 600n as conveniently may be after my decease. 2.In the event my mother.Mary S.Rigal,survives me.I give.devis and bequeath all the rest,residue and remainder of my estate,both real and personal.to my Trustee hereinafter named and direct him to use the income of said Trust and such part of the principal as be,in his Bole discretion, deems advisable for the support,welfare and funeral expenses of my mother and upon her death the residue of said Tru/?t Fund shall be divided as follows 700;0 to my brother,Thomas E.Rigal,15%to my sister.Edna H.Jenkins, and 150;0 to my sister,Gail M.Wotons. 3.In the event my mother does not survive me I give,devise and bequeath all the rest,residue and remainder of my estate as aforesaid to my brother and two sisters according to the proportions set forth in paragraph 2 above. 4.I name and appoint my brother,Thomas E.Rigal,as Trustee of the property herein devised to my mother and also as Executor of this my Last Will and Testament. IN WITNESS WHEREOF,I have hereunto set my hand and seal this 18th day 01 Se~tember.1970. Elmer Arnold Rigal. ___(SEAL) '", \ \ .,..... Signed.sealed,published and declared by ihe above named Testator as and for his Last Will and Testament in our presence.who,in his presen at his request.and in the presence of each other.have hereunto set our han s as attesting witnesses. _________________Washington,Washington County,Pa. Washington.Washington County,Pa. • --------------- .'.,, IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION ESTATE OF ELMER ARNOLD RIGAL,a/k/a ELMER A.RIGAL,Deceased ) ( ) ( ) NO.63-71-1183 CON SEN T The undersigned hereby consents to the appointment of MARY JO RIGAL as Substituted Trustee under the Last Will and Testament of ELMER ARNOLD RIGAL,a/k/a ELMER A.RIGAL. f:;;~!A1C1."LR""""",k""if'__,1986. / \. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSyLVANIA ORPHANS'COURT DIVISIDN . ESTATE OF ELMER AP~OLD RIGAL,a/k/a ELMER A.RIGAL,Deceased ) ( ) ( ) NO.63-71-1183 upon consideration of the foregoing AND NOW,the DECREE _-""2=-->(;.t(~",,,ti,,-----_day of "''''A_~ Petitit:!,and on ,1986, motion of THOMAS O. VREELAND,Attorney for the Petitioner,MARY JO RIGAL shall be,and she is hereby appointed Substituted Trustee under the will of ELMER ARNOLD zr J. STATE OF PENNSYLVANIA, WASHINGTON COUNTY, The within named Accountant being duly sworn according to low,deposE6 and say s that the above account as stated is true and correct as she verily believe. Sworn and subscrib~before me this ?!;!:t .'. day af ~yvembe'!=19..6.6 . 4,%:;(L .j I (i .·········EDfTrr:::·D~UE;-ri1<f~W';ui:iTrc·. Washington,Washington County,Pa. My Commission Expires March 26,1989 •~tlS &"\J'o- ~.... .J ~:'.- o~ t:"oo <1>:9J JL -~-------~,~---- .'. I do certify that I have given legal notice to all persons concerned of the filing of the within account in the manner prescribed by Statute and Rule of Court,as evidence by proofs thereof filed to No.....~.;J.:~.f1.~..~..J~.<j(.. Witness my hand and official seal thiS J..J.'.d . day of :~~..,19.f<'. ...J(~....E:L~..~~--cJfe9i~i:~~'of Wills • 'Q'\I~~ :'E:\Ais :d 'i6 "-i3 ...... i<\JlQif.-, Z 0'2j~i~ ~,H;J-.~I4S>~:<:>;o iZ-;~.O: [iI~ 5:<:U Oi():r:;:<:E-i i Q'J'.'3LSID3tJ "'1d "0:>N01DNIHSVM SlllM 30 1:I31SID31:1 ·9££\:!d Washingtan County,.ss: ,()o.,;)\..,"-~~l 'l;j i i I~IllJi"i~~"'-..-'<:1 "0 !~OJ "I I';;;--~~~1 <I.!i N J -u i::iJ~;.r.~~0 t!),,~fil H •~Eo-~~~<Eo-'d i~ioj'"HH d OJfil :\:.-i OP:;,1 '1 ~'~7 ~;.jJj >i.-I-! .--I ~~Uli ;'.-Ir-i p:;~I-i -I-! Ii -.-I ~~!r1 ~~1"1 ~, .H.H;'~0 [ii,[iii Z., .-.._..._-----~.._....:-.:.:..-=~.o:.-..:=.. I ~.-.J .jnq!JjS!P JadoJd fpadsaJ S!jJno)alU .r, ., 7 • IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION RE : ESTATE OF ELMER ARNOLD RIGAL,a/k/a ELMER A.RIGAL,Deceased. ) ( ) ( ) ( NO.63-71-1183 FIRST ACCOUNT OF MARY JO RIGAL,SUBSTITUTED TRUSTEE UNDER THE WILL OF ELMER ARNOLD RIGAL,A/K/A ELMER A.RIGAL,DECEASED Receipts Disbursements Advance Distribution S U M M A R Y SCHEDULE "A II PRINCIPAL PERSONALTY (page 1) (Page 2)$1,480.72 - 0 - SCHEDULE "B" $35,754.12 1,480.72 ~ $34,273.40 Receipts Disbursements INCOME PERSONALTY (Page 2) (Page 3) $35,298.47 ./ 35,090.56 $207.91 Receipts Disbursements Receipts Disbursements SCHEDULE "ell PRINCIPAL REALTY (Page 3) (Page 3) SCHEDULE "0" INCOME REALTY (Page 3) (Page 3) $ -0 - - 0 - $ -0 - $ -0 - - 0 - $ -0 - PRINC~PAL REMAINING~-~~----------------------------------------$34,481.31 '( ,', " S.C H.E D U L E."p,.I.', PRINCIPAL PERSONALTY RECEIPTS Adjudication &Decree 10-17-72 $35,754.12 TOTAL RECEIPTS ------------------------------------------------$35,754.12 DISBURSEMENTS ADMINISTRATIVE EXPENSES: Kathleen Flynn Reda,Register Attest Will $ Kathleen Flynn Reda,Register Petition for Substitute Trustee 12-18-72 Jay W.Troutman Att'y.Fee Tax Preparation 2-1-74 Jay W.Troutman .... 3-3-75 Jay W.Troutman .... 3-23-76 Jay W.Troutman .... 2-25-77 Jay W.Troutman .... 3-10-78 Jay W.Troutman .... 3-21-79 Jay W.Troutman .... 3-14-80 Thomas O.Vreeland .... 3-27-81 Thomas O.Vreeland .... 3-29-82 Thomas O.Vreeland .... 3-7-83 Thomas O.Vreeland .... 3-7-84 Thomas O.Vreeland .... 2-15-85 Thomas O.Vreeland .... 2-18-86 Thomas O.Vreeland .... 1.00 6.00 135.00 85.00 85.00 85.00 85.00 85.00 85.00 50.00 75.00 75.00 75.00 75.00 75.00 75.00 TOTAL ADMINISTRATIVE EXPENSES ----------------~~$1,152.00 Carr'd.For'·d.• <:1) $1,152.00 / .-. SCHEDULE "A"(Con't.) DISBURSEMENTS Brought Forld. TAXES: $1,152.00 2-9-73 5-11-73 6-6-74 Internal Revenue Service Malcolm L.Morgan Malcolm L.Morgan ,72 Income Tax Pers.Prop.Tax Pers.Prop.Tax $235.92 11.40 11.40 TOTAL TAXES---------------------------------- PREFERRED DEBTS: 1-20-75 Washington Hospital 2 pints blood $70.00 TOTAL PREFERRED DEBTS ----------------------- TOTAL DISBURSEMENTS ----------------------------------------- S C H E D U L E "B" INCOME PERSONALTY RECEIPTS INTEREST: 258.72 70.00 $1,480.72 ./' 1973 1974 1975 1976 1977 1978 1979 1980 1981 1982 1983 1984 1985 1986 $2,126.46 1,373.02 2,048.68 2,151.86 2,147.80 2,146.88 2,146.88 2,355.86 4,684.08 4,135.09 2,963.14 3,237.51 2,949.57 to 5-20-86 831.64 TOTAL INTEREST ----------------------------$35,298.47 TOTAL RECEIPTS ----------------------------------------------$35,298.47 (2) ./ /~.-\."-, ..~- SCHEDULE "B"(Con 't.) DISBURSEMENTS Income paid to Mary Riga1 January,1973 to May 20,1986 $35,090.56 TOTAL DISBURSEMENTS -------------------------------------------$35,090.56 S C H E D U L E "c" PRINCIPAL REALTY RECEIPTS N -0 N E TOTAL RECEIPTS ------------------------------------------------$- 0 - DISBURSEMENTS NON E TOTAL DISBURSEMENTS -------------------------------------------$- 0 - S C H E D U L E "D" INCOME REALTY RECEIPTS NON E TOTAL RECEIPTS ------------------------------------------------$- 0 - DISBURSEMENTS NON E TOTAL DISBURSEMENTS -------------------------------------------$- 0 - (3) in t4e ar0tttl of ','qrnlttmJJn";'leasof,:'~~!i1fi~gtutl 'arounty" Jrtlit~ylllauia";;,(@rp1fatls'·arnuft":iim6inti '.'v..,.','!""' ESTATE OF ELMER ARNOLD RfGAL, .,:~,'.'" a I k I a ELM EL.L--.:JllG.tLAILL'>-,--c--- ,No,63-.7l-~1!-1w.8~3l--,------c------ ,,',\ In the motter of the2S-.e=u.dL'~__, Accouktof~ary oj-,Hj'gal, ,""~~'~0j ,"!,_ ",'.. Substituted Trustee ,I ~-.. '.; ...;.$t.. $.29,812.,85 ,-0- 5336.27 4471.93 25,34<L 92 4471.93 20,868.99"'.~ 101b4,.50 10,434.49 ",/ 10434.49 No Balance ",/'. >." _\"\';../>7~"~~.'fJ ,'Balance per account ",,!t..""", ~Additional Debits';;"';Per Audit %ti'tion '~','0;,.,.~~,;'•~'< Additional Credits:,-Per Audit-Petition ADJUDICATION AND DECREE.,-'~,';,'~"..... And now October "III'"',••,..,19 ax-.,this matt~rhavingcomeon for ,hearing,audit arid distributtion and testimonytak:en';up01'due,consideration thereof,the bal. ance for distribLition in the'hands of the 'Accountant'is determined to be$29-,_a1L~-8.5 " and,the account is accordingly confirnied;'~nd 'it,is o~dered,adjudged and decreed that the said bolo, ,once be paid out by the Accountant in accordance'with the schedule of distribution hereto attached ,and made a port hereof,unless exceptions hereto,be filed sec:'reg.or an appeal taken herefrom sec, leg:'~~,~,lt"i''~~k}~32'f' -"~'.~.<:;;:SAMUEL'L.~l~ODGE~':~,:t~,",1,'~:'."',I .'""':-~~:"_"'::,~'.,"'",. ,';SCHEDULE OF DISTRIBUTION',;",\~<~i.+·"l__~i.'''~c'~•....J!._~_~_ ..,;}ttorney _-,M-"C"-C"';";;;~"-,n",e,-",,-,,a,-,n-,:,d,,-V:;,';~;,,,~,,,e,,,,l,-,a,-,n-':'d,,--,:~,=:':c'--------cc-:-c-:--I ,"~~r;>i~:',',a Gail M.Wolons;-15%residue '?::'-;.-~>..:,I Edna H.·jehki'k~:::"15%reSidue".,\;\)~="-~-.:('.:_--~"\"~~::·~·;:_.,3-, >.",'-tAmyS.Rigal -35%:residue ~~"~~;:4',.',~. Kerri Lynn Rig~'l'·:;,,'35%r~sidue: ~<;.",; :"'Balance "", .~.,.,' ~'.-, , ':~:-~ -.!,.;.-;.• " .',,:,,'yk~'oa''N01~I{IHSVM' :$lllM dO ~131Sta'3H '-.-,'.~\. LT 2 lJd 91180 L8 • •j".. ,~.>:' ,," .: ~rt r::.-....t:-. "...,~~~ -."--,---,.._.. ,-~~.... .,..,"~.:A--'""• • ~ . '") ..'JOJ', 0'"'• ~ No.63-7 1- 118 3 In the matter af the Second and Final Account af Mary J.Rigal,Substituted Trustee of Estate ofElme~Arnold Rigal, a/k/aElmer A.Rigal. , Ailju.Mtatinn nub leaee• ..~l~..,;}..~)~j '" ~--..-;: :..~..-d ....'--,..---::--~'-.'-·-1 ;::;..--.•-.-~...._~... 1.:'..~_.- oJ , J , ..., ,, ~., " c ~ L ..,,. ." J t •- Thomas O.Vreeland,.Esguire...... I/~Y~57 h2--f;7 /c: \ IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANI~ ORPHANS'COURT DIVISION IN RE:) ) Estate of ) )No.63-71-1183 ELMER ARNOLD RIGAL ) ) a/k/a ELMER A.RIGAL ) • ,;;z">--'>-a>zzW0- Z0t-'"Zj'a>";: r'"ii'•t-a>0 --'"90 ::J~ It-~N via:wt-a:00-Wa: t-a:=~UlS1->2 J1t "f?c• BEFORE: DATE: APPEARANCE: CO") U)t:.::r- c-:>.-1....J : --0 E ~o 0-'-'-z 00 to a::t-- .---<we:> ~t-z-(J):x:=(;Cf>-:> e---w<t 0:>0::3: HEARING ON PETITION SUR AUDIT Samuel L.Rodgers,J. Friday,January 9,1987 Thomas O.Vreeland,Esq., representing the Accountant Darlene Nicholas Official Court Reporter , THE COURT:The Estate of Elmer Arnold Rigal; Mary Jo Rigal,Substituted Trustee under will of Elmer A.Rigal,Deceased.Mr.Vreeland. 2 •MR.VREELAND:If it please the Court,this is a THE COURT: trust under the Last Will and Testament of Elmer Arnold Rigal.Mr.Rigal appointed his brother as trustee for their mother for a trust for life.The brother,Thomas Rigal,died in May of 1986,and his wife was substituted as trustee. Therefore,this is the account that was ordered by the Court up to the time of the trustee's death.There are no problems with this estate, other than the Court has indicated to the audit clerk that the inheritance tax return should be filed to account for inheritance tax that's due on reductions in the principal amount of the esta e pursuant to Judge Marino's decree in 1969.We will be filing an inheritance tax return.We ask that the audit be closed pending computation of the inheritance tax that's due on this estate. The Estate of Elmer Arnold Rigal; Mary Jo Rigal,Substituted Trustee.We'll mark the audit closed subject to the filing of the inheritance tax return on the principal. • I hereby certify that the proceedings are contained fully and accurately in the notes taken by me during the hearing in the above cause and that this copy is a correct transcript of the same. The foregoing record of the proceedings of the hearing in the above cause is hereby approved and directed to be filed. 3 STATE OF PENNSYLVANIA, WASHINGTON COUNTY. The within named Accountant being duly sworn according to law,depose and soy that the above account as stated is true and correct as...SHE ..verily believe. ,r ..',--,.14thSwornandsubscribed'bp.~()re me thIS .._ day of _.:Juli .!19_~.L_... ~... '-6J/j7?_ ___?if..".•.,--__~...... JANE B.MllLER,'Noi'a,y Publl~. Washington,Washington County,Pli."""'--. Ml Com!"ission Expires September 26.19S Washington County,55: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 Cou~.as evidence by proofs thereof filed to No.lp..J_~_JI~__Q__8.J.__. . do,;':.~:/f~:,.,:'.=:.=~~~;. -i&:t!?Wd.-f)JJ-d.H.7....I.1c1~j},<? Register of WillS Jl ~I 1:1 i ~!d i-;=i ~ -d ",S~,~0 <liero-01 0 :1Ci ~----"OJ ,-,"--0 '"'0 '0~.>:oJ:0 +l .d ~j...'0 ~----(1)j 0 :l ~'0 ro ro,-<+l 0 ~.!1 i-<~:"J.o \IDi ,..-j ~,'";0 '0 1 -0,!+l 'Vd "00 NO L8NIHS\fM '"'-"'<>'0 :>..-i QJi oj '<ll d ~j:§"do>lJ'-'",'"ro elj ,-Cl .~ll!M -In H31SI;J3l:J m ~dE,0 bO .....:;:j 0>t"-,..r ~mO liI'rl ~'I '"r-{:::•(Y);1-<0::.-i!ro!j~SZ 8 LJd ST ~v-<&CO!ro''c,•lnr L"""~fS-o l !"~]<ll::j b();.,-{:rl 0 ~'l.m(j ·roll [",!«I ~:","":>.Ii 0::;:b!I .:::"3.1 ~1:)3H .. l~:c ;-0:.,..j i~",0> -----;-:r;,r:-!<."c!'4 ..~,;1bD d.IS--I:<I:<I:i roi 0~~'",0>--(Y)!;QJ,~..iO:ui~l <.<.!-of "-:j 0):".;.~~..2 0>E!«I'QJ QJ,ci ~:1 j .d ~----..:.~~~..e.~.~:,a!0):~0 r--f "\.>q -----~0,t.i ;:l,"0 V<\0 -Cl---<j riI rili QJ,«I <.''"-.....;.~"~0'Hz.UJ!::;::Eo-<!~.8Z---.,:!-<" '" ----~-_._--"'=._---.,..---,-.:-..--. ..) ..~'. ,L-'\.b ..,,.,.,.~'-;,,....~~, .......,\,.'\"'I\/~/-~...>'/;---() (1:- '-",...,'~:: -;/,-f.~·~".*:'1!1:~\''''''/"' '('If\,''" "ti":",\ The Court is respectfu proper distribution..-it'rffn Counsel for Accountant IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION RE: ESTATE OF ELMER ARNOLD RIGAL,a/k/a ELMER A.RIGAL,Deceased ) (No.63-71-1183 ) ( ) SECOND AND FINAL ACCOUNT OF MARY J.RIGAL,SUBSTITUTED TRUSTEE UNDER THE WILL OF ELMER ARNOLD RIGAL,A/K/A ELMER A.RIGAL,DECEASED PRINCIPAL -PERSONALTY Receipts Disbursements (Page 2) (Page 2) SCHEDULE "B" $36,393.29 605.00 $35,788.29· Receipts Disbursements INCOME -PERSONALTY (Page 2)$2,119.84 C/ (Page 3)2,759.01 ($639.17)t.--- SCHEDULE "c" Receipts Disbursements PRINCIPAL -REALTY (Page 3)$ (Page 3) SCHEDULE "D" INCOME -REALTY (Page 3)$ (Page 3) $-0- -0- -0- $-0--PRINCIPALREMAINING------------------------------------§=~g6l~~=l2 n,~AVJYC:::,:3q •YT::·.::n ,:C-:C::HZAW '"10 Pt.:'lJq ;:O:,~~OO 1:0 '1'Rt'OO SRT ~1I I:OIc:~na Tl!::''J::l 'e::AHqHO \CB!t-It-ca .o~I ( I I :3H to !lTAT:.'3 ':;\':\0 ,JAElIR O.lOHHA HSM.l3 ~~~S$O~O ,JADIH .A HS~~n C3":'UTIT25ee .1ADH .t Y?A':'>")TIWOO::.A JA:;~'i or::.(':1002e A\'I',A ,JA:llll G.lC:llA sm::J3 ~O JJ~'~-::;:flJm1~S3TeUll';' •q]~A;rp~tq _lJ !'~~:rI ~!)._~~.~..";_:~_._ XB.!!1t1Q.? YT.lAI10eHS<f -.lA<fIOI1IH'l e~.ssr .(!E. oo ..a~ae "5":!!.lUOSH02 ~$.eII.~e I~9~bq) l~.~cr ~It one'l)__.._~c; e:tq190oH C:tn:9r.:~:l'I1TdQ1a c:tq1e'.l9H e:tn:!lr.Iou'Iud;J 10 -0- -0-..---'" -0- -').• YTJA:!!H -JAqI::mIHq ~1e ge"Q)~ If'tlQ£;q) .:..gn :iIJU03H02 YTJA~-SMOOIU e (e :>",,'1) (£!lQr;"i) Vtqh09R lIt119::!,,'l'Xud0310 _S:L~H~~~=~------------------------------------DI11I1IAM3S:l JAqIOrUS:lq ---------------------, SCHEDULE "A" PRINCIPAL PERSONALTY RECEIPTS First Account of Mary Jo Rigal,Substituted Trustee Contribution by the Estate of Mary Rigal for reimbursement for invasion of principal DISBURSEMENTS ADMINISTRATIVE EXPENSES: $34,481.31 1,911.98 $36,393.'29 .~ Kathleen Flynn Reda,Reg. McCune &Vreeland File Account Atty.Fee $105.00 500.00 TOTAL ADMINISTRATIVE EXPENSES $ SCHEDULE "B" INCOME PERSONALTY RECEIPTS INTEREST: 605.00 062386 070186 080186 090586 100186 111286 121686 010787 020287 POST DEATH INTEREST: $187.12 173.26 179.03 179.03 173.26 179.03 161.71 164.71 164.71 040987 041687 050587 070187 TOTAL 164.71 148.77 159.40 85.10 TOTAL INTEREST---------------------------------$ RECEIPTS---------------------------------------$ 2 2,119.84 2,119.84 i,- .,A"3:JU03:H02 "f t ~,']''t \"ts:1 ~O ,;'r,1.e3 9.11 I.i .no:1tldt':l:'r.oO :'l~.:a~':I:q 10 noLasltllt ';o:!ilt"'r.t9C':Uit·,,;!S'I 2TH:9:M3:211U82IO :2!2H3:QX3:3:VITAl1T2IHIMGA ao eoa "a"3:JUa3:H02 ~".tBr? ()s:,er~ CO.en co.f'rt 3~,frt £0.errrr.ro! :r.loat !~.~v! aaSS:l'1 3~H;.O 3s!r)o aae~co asOot .lSi::11ana's:rsrcro ras'~" JNrOT ;.'l'Z3'S'!.<rrl11 H'l'.A "!.a :n~01 r8('Q~0,SaaD rat:HJOraloro !r.~3! ",B)'1 O:'.Pc:t ~t .e~ _~-----"::-•---------------__M~---~:31,'iITI:t Jfl,:,ot e----·---··---------------------~-------e1~!SOgn .s"h-:r,<;-",~ TOTAL DISBURSEMENTS-----------------------------------$ DISBURSEMENTS Income paid to Mary Rigal: May 20,1986,to February 28,1987 McCune and Vreeland: First Account of Mary 30 Rigal, Substituted Trustee SCHEDULE "c" PRINCIPAL REALTY RECEIPTS NON E $2,231.26 527.75 --2,759.01 TOTAL RECEIPTS-----------------------------------------$-0- DISBURSEMENTS NON E TOTAL DISBURSEMENTS------------------------------------$-0- SCHEDULE "D' INCOME REALTY RECEIPTS NON E TOTAL RECEIPTS------------------~~---------------------$-0- DISBURSEMENTS NON E TOTAL DISBURSEMENTS------------------------------------$-0- 3 -,.,-. ..0' ,.~ ZTUSM3ZRuazro : !::,UI l ~;:;M ot n1sCj 9_'Cl:Jl'1I 'l'Sel .,,"\,-'flL":C:~';;l o:t ,aaet ,OS:y£:: :0.1"':"'9'1V bn."9n!lO::J~1 ,LsgHI o~.':'1~:1 '10 :t ··o~~A :t,,'X11 9s:te .T buJD:tl:tedD2 to.('~r •~e-..---..----------------.----------..C':"llS:lJ2P::aeIO JATOT "0"SJUaSHOZ y!'JASH JAqIOVlIHq ZTqISOSH -0-e-----------------------------------------ZTqI301I5l JATOT ZTVlSMSZHua~IO -0-~----..------------------------------eT\!:;IMSZHUaZlu JATOT 'a"S.:IUOaH02 YT.:IAaH SYoOOVlI .....~------.------_.-·-----------------------eTqI~O!J1 ~ATOT 2TVlSMS2Rua2Ia SUO VI -0-e--------------------~---------------en1~~1I2Hua2IaJATOT j orouutyoflJan~iugtnu iittin1nu orommou 'ban (1101trt of ®qt~aun' orourt In the matter of the Audit of Account in Estate of Elmer Arnold Rigal,No.__---'6.L,3J,.:-".-7L l.l:-".-lL l.lJ8.L,3:L-_ a/k/a Elmer A.Rigal Til THE AUDITING JUDGE: under Will of Elmer Arnold Rigal, Enter -=m:..yC-,appearance for_-'-'M"'a'-'r~yL_~J'__.~"'R"'i....g"'a""-=l"",L_S""'u"'b'_'s"_t"""'i'"'t'_'u,..t"-"e"d,-T=...;.r....,u,-,s"-"t,,e,,e,-__ a/k/a Elmer A.Rigal,Dec'd. --"-'~'-='-'--•I~ N.B.-CouDsel shall,by separate paper,present a concise statement of each claim,with supporting calculation of any interest claimed.Objections to an account as tiled.shall be concisely stated in a separate paper. Council suggesting proper iiistributionshall file a separate concise state- ment in that regard. No.63-71-1183 In re Audit ot Account tn Estate of ELMER ARNOLD RIGAL,a/k/a ELMER A.RIGAL.np~p~~ AUDIT Jr~rdpr fur !\.ppraraurr FOR Ma:y J.Rigal,Substituted Trustee IJoder Will of Elmer Arnold Rigal,a/k/a Elmpr A Rigal.Deceased Thomas O.Vreeland,Esquire Attorne.y ....2 .;;'- Testate Form PETITION SUR AUDIT IN THE ORPHANS'COURT OF WASHINGTON COUNTY Estate of §.h!·.V;&..A.R.N.Q.!.,J?J)JQ.'O'.L ~.f.Kf.(3,. .•....J';.J".M.E.R A.•...RJ.QAk,. --_---_--.-_-.----_----_--_. Deceased No §3:::7.1.::.1.111.3 . Fiduciory Ma.r.y JQ Rigal.,.. .....Suhst.it.ut.e.d..:r:l'.us.t-e.....·..············..········.. Date Election Place of; Filed Record . Date of Date of Decedent's death N.O'll.e.mb.e.r .15 19.7..1 Grant of Letters ········..·..· . This is the .fJ.l.l.i3),account filed in this estate If there have been former accounts filed in this estate,list file number or number and term . .........................¥.~.El ::-§.3.::-.7.J.::-.!..1.?J .. Election to take Under or Against will.(crass out one) N f . .NIAarne0survIvIngspouse . _...--------_----------.---------..------. List issue,where material: NIA Did decedent marry after execution of will?(indicate)J(j[!j{No.Any children born after execution of will?(indicate) ~J{No.If answer yes,name them . ............--.------------------_._----__-_----.__.-----_..__..--_-----------_._-_-----------_._-_.___------------__- Leg,atees Relationship Interest Fiduciary,if deceased or not sui juris Thomas E.Rigal Brother 70%Deceased Edna H.Jenkins Sister 15% Gail M.Wolons Sister'15% List,if exceptions to above:Adeemed:Revoked:Lapsed:Abated:Give Cause: Thomas E.Rigal predeceased Mary S.Rigal,life income beneficiary.His share under the anti-lapse provisions of the Probate,Estate and Fiduciary CodeIfpartialintestacy,give tacts:.is conveyed to his two children. Notice to interested porties.Hove 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.fu If any exception give cause:<..o.~•o .. FilecopyofNoti~,~August 5,1987 and dote of mC1"'ng ..'. Is estate subject to the filing of a Federal Estate Tax Return?~.'?.. Actual payment mode on Pennsylvania Transfer Inherit~~ce Tax.Amount $5.•.33.6..•.?1... If the Will makes any portion of estate subject to a life·estate,give nome and birth dote of life tenant .. ..............................................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. N/A Give reference to such parts of the will as require interpretation by the Court;a reference to all questions reo quiring adjudication,and a statement of any other facts deemed necessary for the preparation of the adjudication: N/A Balance for distribution per aCFount, Itemize any additional debits not shown by account: Total additional debits (Add) Itemize any additional credits not shown by account: Inheritance Tax Total additional credits (Subtract) Balance for distribution $7.Q::-. $5.,J.3.R.•.n . $.35 1.~9.~.12 . $.?9..,.§.1.~.,.?2 . If balance for distribution is not in cash,list each item held in kind,giving appraised Value (or distribution Value); All Cash .~~.. If Family Exemptian claimed by Petition,give place of Recard:Nj.A . If Family Exemption is claimed at audit,give name,relationship and basis for Claim:NIlL . List any advancement ar distribution an account that has been made,and nature and amount af same: N/A 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: 15%to Gail"M.Wolons 15%to Edna H.Jinkens 35%to Amy s.Rigal 35%to Kerri Lynn Rigal COUNTY OF WASHINGTON,SS: COMMONWEALTH OF PENNSYLVANIA. The abave named Fiduciary or representative thereof, being duly ,';l.WQ.r.D doth depose and say that the facts set forth in the foregaing petition are true to the best af h.e.l:knowledge and belief. .......Sw.Qr.u :._._.to and subscribed before me thiS :1f1?dJy.6f.-_~.0.C.t_O.b.e.r.19..?1.. Signature af O~ficer:..~..~&2~ Title af Offj:-;r..,.,~~.~.~.r:.Y.~.~.~.~~.?. Office expires S.?p..t."W).Q~r 2.Q.,.1.9.89 . And yaur petitianerwill ever pray,etc. ~~~~T;;;;tii· under Will of Elmer Arnold Rigal, ···a·/·K·/·a···Elmer-···/l-•....Rig-al.,D.ec.ea.se.d . .-. ,,,'"tl.MILLER,Notary Public _ Washington,Washington Counly,i'Q,~0Y Commission Expires September 2 , ,. No......:~}:-.E::.L~.~}_.._. Estate of...ELMEH..,ARND.LD•.•Il.I.G.A-1..,.....•••• I "I J .', "\\.'.'."'".' I,'· ,,"........1,;,'\ •I,',~\\~r. '.•\"1 '"-......./,.'"_-::t>'.--' (\\',;,A-;;~ -\"I './. .....\"/'';,/,.;,"i~\,,J. Fiduciary t19.r.y J.•...J3j,g<\l-.•....s.IJ.1;l_~_.•... Trustee under Will of Elmer Arnold Rigal,a/k/a Elmer A. 1{I'g11T;'--rYe'ce'<3:s'ea----nono----•--•n.--- n nono-n' .?:!..~!..?:...~.!:!:1.§B...~.~..Jl)Q_A1......_....... Deceased 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 Iitem,if pertinent. 3.Copy of Order appointing Trustee ad litem,if pertinent. 4.Proof of service of above. S.Letters Testamentary or Administration C.T.A.or an attest copy of Will. 6.Capy 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. -. .....~0.?~.~.~...Q.:.._~.J:_~.e_~~_l1cJ.!_...E.~9_11_i_r:~_. Attorney ....9 IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION NOTICE is hereby given that the Accountant,whose name appears below,has filed her Second and Final Account,a copy of which is enclosed"to the above number,and that said account will be audited on Wednesday,October 14,1987. You may appear if you so desire at the time of audit, but it will not be necessary for you to do so,unless you want to take exception to the above Account,or to any claim which has been presented,or to present a claim of your own. If you desire to file an objection or exception to the Account,you must do the same,in writing,with the Register of Wills of Washington County prior to the audit,or you may appear in person or by counsel at the audit hearing.Objections should be in writing and signed by the objector and his attorney,and they should conform to Local Rule of Court 6.10-1. RE: ESTATE OF ELMER ARNOLD RIGAL,a/k/a ELMER A.RIGAL,Deceased McCUNE AND VREELAND THOMAS O.VREELAND,ESQUIRE 119 South College Street Washington,PA 15301-4923 Attorneys ) (No.63-71-1183 ) ( ) NOT ICE Mary 30 Rigal 84 Nokomis Drive Washington,PA 15301 Accountant <1tnuutynfmali4iugtnu iinililnU <1tnmmnu tl1lrali <1tnurt nf (@rp4auli' <1tnurt In the matter of the Audit of Account in Estate of..-ELMER ARNOLD RIGAL,a/k/a No.._---"6.:!.3_-..'-7=.1_-=.11=-~83:::...__ ELMER A.RIGAL, Deceased Tp THE AUDITING JUDGE: Enter'__"'o'.!u"r!o-appearance for·A=c<.!c""=o,-,u!!n"-,t,,,a,,n,,-,t~._ ---------------,-----B-y~fi11 9th day of January ,19~ N.B.-COUDsel shall,by separate paper,present a concise statement of each claim,with supporting calculation of any interest claimed.Objections to an account as filed,shall be concisely stated·in a separate paper. Council suggesting proper distribution ,shall file a separate concise state- ment in that regard. No..63-71-1183 In re Audit of Account in Estate of EU1ER ARNOLD RIGAL, .ajk7a ELMER A.RIGAL, Deceased AUDIT 'r~rdpr fnr Appraranrr FOR Accountant McCUNE AND VREELAND THOMAS O.VREELAND Attorn&:y ~2 Testate Form PETITION SUR AUDIT IN THE ORPHANS'COURT OF WASHINGTON COUNTY Estate of f,;I,..ME.R..b.R!':I.QI,.J2 :R;J;-G./U•.,al.kl.a -.. ..................~.~~.~!3-~.,~.~~~.I . Deceased No ?}::.7J.::-.:!·J.~.J __.. Fiduciory.THO MAS:,;;]3·.•.RIGAL.,__..____.__.. Trustee..........................................................--_-..----_. Date Election Place of; Filed Record __. Date of Date of Decedent's death N9.Y~.JllP.."'-);"..J..5.,19.7.1 .____Grant of Letters ____. This is the f.~n~t+__ __..account filed in this estate If there have been former accounts filed in this estate,list file number or number and term __. ................9).:-.?;J,:~;J)·.~}..______.________.__. EI ection to toke Under or MQmiXsXwili.(cross out one) Name of surviving spouse __ __..l:'!ON)';__ _______ List issue,where material: NONE Did decedent marry after execution of will?{indicate}lCU t~o.Any children born after execution of will?{indicate} M.No.If answer yes,name them..__.________..____.__.. Legatees MARY S.RIGAL Relationship Mother Interest Life interest in trust Fiduciary,If deceased or not sui juris list,jf exceptions to above: If partial intestacy,give facts: Adeemed:Revoked:Lapsed:Abated:Give Cause: Notice to interested parties.Have all parties,having either vested or contingent interests and all crediors entitled to notice (Court Rule No.9 paragraph C:Section 6:Subdivision c)received written notice of the filing of the account and of call of audit?Yes.lWb. If any exception give cause:__,__.. Fi Ie copy of Notice and date of m";Iing D.~.'?~~~':'E ~.!~?~~__...'. I,"'0"'"bj",'0 <h,HI;'"of °I,d"oI '''0,"To,R'Nm?N9.•.......::l Actual payment made an Pennsylvania Transfer Inheritance Tax.Amaunt $~_'?._. If the Will makes any partian af estate subject ta a life-estate,give name and birth date af life tenant . 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. NON E 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: N/A 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: Total additional credits (Subtract) Balance for distribution $..~..-O---~--- _ s...-:--0 -..........__. $..}.~.!..~.~!.-.:..~.~. $..3.4..,.4.Bl_.3.l.. If balance for distribution is not in cosh,list each item held in kind,giving appraised Value (or distribution Value); \... If Family Exemption claimed by Petition,give place of Record:..J~jA . If Family Exemption is claimed at audit,give name,relationship and basis for Claim:!'IIIJ-. List any advancement or distribution on account that has been made,and nature and amount of same: N/A Suggested distribution of balance shown,both as to principal and income,attaching signed and itemized elections to take in kind if balance is nat in cash:residuary shares being stated in proportions: Award principal and accumulated interest to MAR)"JO RIGAL,Substituted Trustee COUNTY OF WASHINGTON,55: COMMONWEALTH OF PENNSYLVANIA. The above named Fiduciary or representative thereof, being duly f3':l'?.;-.~doth depose and say that the facts set forth in the foregoing petition are true to the best of .-h.~.I:knowledge and belief. .........Slo1Qrn to and subscribed before ::n:::~~·:·::~~;;::;.;;;;z~::i1J~ Title of Officer J!9.~.'?_.:r:y...p..~!?~.t.~.I.~. Office expires l:1!'!.J;:g!!-..).~I...J.~.??!. And your petitioner .will ever pray,etc. ....22Z~~Ct;~~(j.~. .......9..~!??!:~~~.~e:.d...:r.;J:Il.s:~('!:E!. ~ No.63-71-1183•••••••••••••_••• •••0-_••'0._•••••••••••••••••• Estate of ~);..m;:.R..b.!3!:l.Q~.P.~;I;.~~.!... a/k/a ELMER A.RIGAL................................---.._-.._-__!_ - . Deceased Fiduciarv.1'.liOJM§_,:!}.:.)3.}.§~.!.cJD ."ed Trustee PETITION SUR AUDIT FROM )VHERE 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. 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. McCUNE AND VREELAND THOMAS O.VREELAND·.___-___._-____----------__-------- r ... ". r'" \\ ""9 Attorney IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION , f RE: ESTATE OF ELMER ARNOLD RIGAL,a/k/a ELMER A;RIGAL,Deceased. ) ( ) ( ) ( NO.63-71-1183 WASHINGTON,PENNA.,DECEMBER 5,1986. NOT ICE NOTICE is hereby given that the Accountant,whose name appears below,has filed her First Account,a copy of which is enclosed,to the above Number,and that said Account will be audited on FRIDAY,JANUARY 9th,1987,at 9:30 o'clock A.M. You may appear if you so desire at the time of audit,but it will.' not be necessary for you to do so,unless you want to take exception to the above Account,or to any claim which has been presented,or to pre- sent a claim of your own. If you desire to file an objection or exception to the Account,you must do the same,in writing,with the Register of Wills of Washington County prior to the audit,or you may appear in person or by counsel at the audit hearing.Objections should be in writing and signed by the objector and his attorney,and they should conform to Local Rule of Court 6.10-1. McCUNE AND VREELAND THOMAS O.VREELAND,ESQUIRE 316 Washington Trust Builqing Washington,Pennsylvania 15301 Attorneys MARY JO RIGAL Substituted Trustee ..- --~-c--------------- ..' COM~OEiLvWOF PENNSYLVANIA COl T OF REVENUE~LHRRIGJt\4RG NavlB 2 .F . 29 H'7 J Novemb.r 16,1971 J .,. NOTE:TO BE SUBMITTED IN TRIPLICATE Pennsylvania Department af Revenue Bureau af Caunty Callectians 26 S.4th Sfre'EiI". Harrisburg,.Pe~nsylvania.... I·.•:Dear Sir: Pursuant ta Se~tian'742,Pen~sylvoni a Inh~ritanceand Estate Tax Acl6f '1961, we herewith submit the fallawing'rElpart:. 15301 NAME OF REPORTING FINANCIAL IN'STITUTION KeU..n National Bank lin..itultCOIIlp"V ADDRESS 40 South MainStteet.Washington.'ean.v1vant.15301 ACCOUNT NO.,OF JOINT,.. TRUST OR INVESTMENT DEPOSIT '.1-ng!!'a••book 161-2179 NAMES ON ACCOUNT OR INVESTMENT Mary s.111,1.1 or 11_••11841 DECEASED JOINT DEPOSITOR, TRUSTEE OR INVESTOR __-aB""'me....u;r'-'A"'-AR1'"t8~a....l __~__-:,,,..;_ ADDRESS ..'/... AND COUNTY 1761 Wut Che.tnut Ittut,W88h1nston,.1'8D11&y1van1a DATE OF DEATH N8VeJ1bea:15.1971 SURVIVING DEPOSITOR, BENEFICIARY OR INVESTOR __HlIl'y='=.!-'-=$..:.,..=11=8&=1 -,-_ ADDRESS __",,91..,,4L·..,s·...m.'..tr...l....,......A""DIl...·wuo...·.........ii...·....hwi""'nllill...to....Do.,.....'........n...p.qy...t.v""....Dut.......l....5,..30wJI--_ •A"t.tentMaA8ger TITLE RELATIONSH IP TO DECEDENT-:::-_-!!....Dtl:l;hLee~r _ DATE DEPOSIT OR INVESTMENT WAS ESTABLISHED 2/15/68&"auf.ned to pH.boRk 3/7169 BALANCE,INCLUDING INTEREST DUE,AT DATE OF DEATH $__-'-'-3_2_S_~14 --,"-_?/It~/t,~.s7 @ tt7u ~ i)~c2-/J'l;L ~ ,aRC.C:-134.,(9-71l ....... COMMONWEALTH OF P!:'NNSYLVANIA DEPARTMENT OF REVENUE BU~EA-U OF COUNTY COLLECTIONS .'INHERITANCE TAX DIViSiON OFFICIAL NOTICE OF INHERITANCE TAX APPRAISEMENT AND ASSESSMENT OF ASSETS NOT SUBJECT TO ADMINISTRATION TO:It'dl¥S.REAl. 974 SWIIIlerlea Ave. Washington,Pa.153<a1 Date:__NO_'VEMBER 26_,_1971 _ Coun ty ---JW...A...S"'H""I...N...GuTO....,NL-_ Co un ty FiIe No._--:----:"...,,:--_ Burea u FiIe No._.=:.0..=3c-:"'--:....7/L--.:.,J,--JF:..-3_ We have received noticeiK«XJX»XD'g~lfiOCxxXXXXXXXXXXXXXXXXXX ~came into ownership of certoin property~.~ __.transfer from HaqMih"gUe,h••,Elm6r A.Rigal,deceaeed (Wash.) -Under the Inheritance pnd Estate Tax Laws of the Commonwealth of Pennsylvania such transfers are taxable and the liability for the payment of the inheritance tax due is imposed upon you,as transferee. The property on which tax is hereby assessed consists of:JT.HEID IN MELLON NA'l'IONALBANK Ire TRUST COMPANY j NMll!;U'~'tCM Yi\i!ICi.WASHTl'(1'lYll1,flENNSYJ.VANIA.SI\11INGS Passbook #61-2179.In the names of Har,y S.Rigal or Elmer A.Rigal •Opened.jpmb7i 1969.Balance as of date of death 325.14• \ .'','~/.,0 :• ,'oppraised by the,Commonwealth,as of the date of death,at $_.:.3:::~~::;=14~'~_ SO %of this amount is taxable at the 'rate of 6 % ,ORIGINAL ASSESSMENT AMENDED ASSESSMENT $,-------IJ---------ji, 162.57$------- DATE OF ASSESSMENT TAXABLE AMOUNT LESS:ALLOWED DEBTS NET TAXABLE AMOUNT AMOUNT OF TAX DUE II you pay the above amount within three (3)months of the date of death of the decedent,or on or before'-,-__ Feb;lS'19--12-,you may deduct a discount of 5%of the amount of tax due,or This tax become delinquent nine (9)months after death (one year if death occurred prior to December 22,1965 and fifteen months if death occurred on or after December 22,1965 but prior to June 17,1971)and,in addition to the tax,statutory interest at the rate of 6%of the tax per annum is also due as of *19__ in the amount of '. $======$ ,. ASSESSED BY:...E..LlS.SFI!'MARINO:j (Agent for the Comm~·n';;";aft.frp TOTAL AMOUNT DUE APPRAISE,o B~M",~..u/4,(/ (Inherit;.;ee:ra;APPro iser) ;1',•i *11 the tl'x is not paid by the above dote additional interest"is due at the rate of 6%per annum until paid 1 ~ INSTRUCTIONS TO TAXPAYERS Make checks or money orders POYObl~:II l'I To insure proper credit to your account,~I k\.-"VvL,this Official Notice must accompany 'yo'ur payment.Mail or bring it to: AGEhT FOR THE GUi.;:.101!':IEALlil COI/;iT HOUSE lIASHiNGrOil,PEijl':A.155m (over) If you hove olreody poid this tax to an executor,administrator,ottorney or other personol repres,entti~ive of-the,,- decedent for forwording to the Commonwealth,list below the date paid,name ond oddress of t~e person to whom you made payment,their officiol title ond the amount.• Dote Poid Nome ond Address of Poyee Officio I Title Amount Paid Under certain circumstonces,if,ofter the date of deoth of the decedent,you personally poid funeral expenses or other just debts of the decedent,with funds derived from the property'herein toxed,such omounts expended by you moy quolify as deductions against the gross value of the property in the computation of tax due.If any such expenditures meet all of the three following tests,it is recommended that you itemize.the payments below, execute the affidavit,and return this notice.The Register of Wills will examine the debts claimed and allow .those which he determines'to be proper.The tax'will then be recomputed and you will receive an amended assessment of tax. THE THREE TESTS WHICH MUST BE MET ARE THAT: 1-You were personally legally responsible for these debts,and 2-You actually paid these debts out of the account or property describ-ed above and can furnish proof of such payment,if required,and 3·These same debts are not also claimed,for tax purposes,by an executor,administrator or other personal representative of the decedent-handling the administration of the general estate of the decedent or any other transferee. SCHEDULE OF DEBTS Date Paid Name of Payee Description of Obligation Amount Paid . TOTAL $ (attach separate sheet ,f required) COMMONWEALTH OF PENNSYLVANIA) COUNTY 01":'--_ SS: I,hereby certify that the foregoing is a just and true statement 01 funeral expenses and other debts of the decedent,,for which I was legally responsible and which I did payout of the property herein taxed.I further certify,that to the best of my knowledge and belief,these same debts will not be claimed by any other person,for inheritance tax purposes. SWORN AND SUBSCRIBED BEFORE ME THIS DAY OF___________19 REPORT OF REGISTER OF WILLS Si gnature of Taxpayer I,the undersigned,duly elected Register of Wills in and for the above county,do respectfully report ihat I have allowed deductions listed above in the total amount of $• Date of Approval:_ Register of Wills }~onn RCC-2 I •.,COMMONWEALTH OF PENNSYLVANIA DATE ~~!'!1J.~.!t~.~9,...~.n~........ DEPAP.TMEl'JT OF REVENUE RESIDENT INHERITANCE TAX COUNTY WA§!J:rNQ:I.:QN .•.........."...BUREAU OF COUNTY COLLECTIONS-APPRAISEMENT 63-71-1183HARRISBURG.PENNA.17127 FILE NO.....................................................-..............._..... Whereas,ELMER A.RIGAL ."."...."....late of WASHINGTON............................................................................................................................................................................................... in the County of .WASHIICTON ....""Commonwealth of Pennsylvania,having died on..................................................................................................... the ..14th ......day of.November 19TL.,seized and possessed of an estate..........".................................................................. subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,Frances Leo an appraiser duly appointed according to law,.................................................................................................................................., having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement: In the event that any future interest in this estate Is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such future interest. Unit AggralsementDucrigtionofAuetValuesMadefOIInheritance T"Purpoles JT.HELD IN MELLON NATIONAL BANK &TRUST COMPANY,WASHINGTON OFFICE,$162.57 WASHINGTON,PENNSYLVANIA.Savings Passbook #61;2179.In the names of Mary S.Ri~al or Elmer A.Riga1.Opened April 7,1969.Balance as of date of death 325.14 I Having been duly sworn according to law,I do hereby certify that the above appraisement is made in con- formity with law on this.10th ......"".""...day of "....JANUARY Frances Leo"19.7?,,' 244 Washington Trust Bldg.Apprai6er ................................ Washington,~,:be'r and Strt'et) Penna. (POllt Offiee) ............................, WASHINGTON County , , RESIDENT INHERITANCE TAX APPRAISEMENT Estate of ....:E:J,.ME.;R.A.•....RJGAL .. Deceased. Late of WASHIN.GTON . Date of Death,November.:l.?l.19TL .... Appraise",ellt Docket Vol.,.. Page,No.63-71-1183' Filed i"Register's Office,..19 . A11UJunl of tax due,$.... .DEPARTMENT OF REVENUE Received, Exa·mi"ed and Approved,..... Wrote abo.ut Appraisement,. Appeal f.om Appraisement,................ Entered ami charged,...'- ,. i , • "ol J. .' •Form RCC-33 RESIDENT DECEDENT COMMONWEALTH OF PENNSYLVANIA ~, DEPARTMENT OF REVENUE ~ .BUREAU OF COUNTY COLLECTIONS COUNTY OF WASHINGTON.. j IAWORTANT:This return must be completed in detail and riled 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 THE ESTATE OF .EL<M.ERA.•.......m.GAL<. Late .r . County of (State full name of decedent) WASHINGTON •.......•............}~ County ......................1.'HQMA~l.E.,mGAL<,. of the estate of the above~narned decedent being duly sworn,depose S and say S (Month) NovemberDecedentcUed_. Jay W.Troutman ·316 Washington Trust Bldg: Washington;Pa. Name and address of attorney other authorized representative whom all correspondence should mailed. o'}to be 15 (Imy) ......f 19 .?..~,5 ~estate leaving a last will. (Y(:Qr)llntestete copy of which is hereto attached.} ExecutorThatassuch deponent is familiar with the affairs of said estate and the property con- (EX'~~Itor-Adminilltrator) stituting the assets thereof and their fair market value. That at the time of death there was no safe deposit bux 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 Bank and Trust Companv Elmer A.Ril1al and I'Ph..".n ~'"~Hi O"~1 "R-..,.,thp1" That the contents of'said sare deposit box or b.oxes are itemized under Schedules or th:l,s return,with the exception of'the rollowing,for the reasons hereinafter set forth: That Schedule A attached hereto and made part hereof sets forth fullv and in detail all the real property in the Commonwealth of Pennsylvania or 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 8 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 f'or 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 certif'icates or notes and other evidence of in- debtedness or the United Stat~s--to the -decedent;all obligations,whether by statute or agreement they are designated as tax free,or the .Un,1.,ted States,or any state,or polit1cal.....subdivlsion thereof,or of' any foreign country,which are owned at the time of death;all wearing,appareI,jewelry,silverware,pic- tures,books,works of art,household furniture,horses,carr~ages,automobiles,boats,and any and all other personal chattels or whatsoever kind or nature,lef't by decedent,together with the fairly estimated market value thereof';all bonds and mortga,fires 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 f'or the p~yment of'money of which decedent died possessed,of whatsoever nature,with interest thereon,if any,giving the race value and estimated fair market value thereof,and if such estimated fair market value be l~ss than the race value,it sets forth briefly the reasons for such depreciation as to each item;all moneys payable to the estate from life insurance polici'es carried by decedent;all annuity and endowment contracts the proceeds of which were payable upon the death of the decedent;and all the corporate stocks and dividends rJue thereon and unpaid as or 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 rar as possible sUbst~ntiated 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 set.ting forth the nature of the agreement) together with a statement setting forth the character of the business,its location,and such other facts pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest therein must be submitted.It should also set forth in itemized form,together with the fair market value thereof,any other property owned or bequeathed by the decedent at the time of death.. The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry contained therein and in the case of transfers ofproperty,real or personal,within:two years 'of decedent's death,in contemplation of decedent's death,or intended to take effect in posse;slon 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 dececlent,the proportionate share received by each transferee and all other facts of a pertinent nature regarding said t~ansfers.:I~the case of t~ansfers intended to take effect in possession or enjoyment at or after death,there is also attached ~o the schedule a copy of the deed,trust agreement or other instrument creating the trust.Therl~,is also set forth in saidsc~edule a list of all property,real and personal,with its value,Which pass~s at decedent's death by virtue of the exercise by decedent,either individually,or jointly with another,or any power of appoint- ment vested in decedent,either individually or jointly,by the Will,deed,or other instrtunent of another, with a copy of the instrument creating such.pow'er attachedr·to the schedule: That Schedule D attached hereto and made part hereof sets forth the na~es and addresses of all persons beneficially interested in this estate at the time of decedentts death;th~'~~ture of their res- pective intere.sts,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 Sc~edule 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.da~e and place of record of instrtwents effecting the vestiture of real estate and the date of acquis~tion of personalty,plus the'name,'address'ahd relation'shfp,ifrany, of co-owners to the decedent. That Sc~edule 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,inclmUng 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 anrl llnpaicl 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 me this ../..(,. ...................19..3..2.....June......day of ...................,,"'.~~~_. ....~~a~~bilf,·,•...J....!l~NQkQ~~;P~~~b;;;:r·····"·········_·······"_· My Commission Expires:Feb.5,1975yra.:~l1i~!:i~.C>~~:?.a.:~...... Washington,Washington County,Pa.(City or Town aM.State) NOTE:Before signing af'fldavit make sure all blank spaces in the affidavit and schedules annexed are' filled 1n 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 "Slrnmary"has been properly completed as above-directed. RCC-34 (1-64) COMMO~WEALTHOF PENNSYLVANIA 'DEPAHMENT OF REVEN'UE BUREAU OF COUNTY COLLECTIONS ,TRANSFER 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 an Schedule "E".Property held by the decedent as tenant in cammon 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 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 mottgages,etc.,are to be listed on Schedule "F"and must not be deducted from this schedule. (1 ) ASSESSED VALUE FOR YEAR OF DECEDENT'S DEATH (2) ESTIMATED MARKET VALUE (31 DEPARTMENT VALUATION CAUTION (Do not write In thl.space) 1.House and Lot -Canton Township,1761 West 1835.00 Chestnut Street,Washington,Washington County Pennsylvania.Lot.19 Ellwood Park Plan of Lot No.1,recorded in Plan Book 7,pages 176 & 177.For chain of title see deed from Robert E. Young et ux,to Elmer A.Rigal and Edith Josephine Rigal,his wife,dated January 10, 1951,and recorded in Deed Book 779,page 327. The said Edith Josephine Rigal died May 14, 1970,whereupon complete title became vested in the said decedent,Elmer A.Riga!. 2.Vacant Lot -Seventh Ward,Washington,300.00 Washington County,Pennsylvania.Lot No.423 Washington Land Company's Addition to Wash- ington,recorded in Plan Book 2,pages 6 &7. For chain of title see deed from Harry E.Rigal et ux,to Elmer Arnold Rigal,dated September 11,1946,and recorded in Deed Book 747,page 381. TOTAL Insert this total opposite "real property",Schedule "A"in the X X X X X "As Reported"column on the lost page of this return. 16,500.00 600.00 17,100.00 IL 5()O~ jYf-/J' 17 J()()~/J) RCC -35 CO~ThtONWEAL~H OF ~ENNSYLVANIA 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 lUlder Schedule liE".Intari'gible personal property,titled 1n 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 certiricates,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 rinuciary 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 loca~ed 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 MARKEr VALUE DEPARTMENT VALUATION (Do not write in this space) 1 2 Checking Account-Mellon National Bank &Trust C • Savings Account-Mellon National Bank &Trust Co. 672.19 10,313.21 3 4 Household Furnishings 226 U.S.Series E Bonds -$25.00 denomination issued in joint names of Elmer A.Rigal or Mrs. Edith J.Rigal,his wife.Edith J.Rigal pre- deceased her husband and full value of Bonds is reported 1,624.61 I,b :2-'../.(,I 6,248.13 (,I ;)Ljg.13 l4~iI~;"lfi (0';{(/rut.,6-.;J @js/,UJ ,;"/1&/""L ells/' ypLvf..,t,).L/f'./3 //# t7,o,,JI!1J (~) 8 Refund on Insurance Premiums 7 General Motors -Car Tax Refund 9 Internal Revenue Service -1971 Tax Refund 5 Account owed by John Davidson et ux t:>0 3,000.00 3000 ---- 3,300.00 '3300 ,0 ,; 226.61 ~:2r;,(,/ 92.80 1:<,'flO 112.76 II)·7(" 1972 Chevrolet Automobile6 TOTA ~25,590.31 Insert this total opposite "Personal Property",Schedule "B"in X X the "As Reported"column on the last page of this return. CQMMONWEAI:.TH OF'PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "c" TRANSFERS (1)Did decedent,within two years ofdeuth,make any transfer of any material part of his estate,without receiving a valuable and adequate consideration therefor?(Answer yes or no)~O. (2)Did decedent,within two years of death,transfer property from himself to himself and another or others (j.ncluding a spouse)in joint ownership?(Answer yes or no)No. (3)If the answer to (1)or (2)above is in the af'firrnative state: (a)Age of decedent at time of'transfer ..,--_ (b)State of decedent'5 heal th at time of making the transfer.(Note 1). (c)Cause of decedent's death.(Note 1). (4)Did decedent,in his lifetime,make any transfer of property without receiving a valuable or adequate consideration therefor Which was to take effect in possession or enjoyment at or after his death? (Answer yes or no)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 enjoxwent of or the right to income from th~property transferred? (Answer yes or no)1'\1 o. (b)The right to designate the persons who shall possess or enjoy the property transferred or income therefrom?(Answer yes or no).-c~~O~.~__ (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 f;fansferee's promise to pay income to or for the benef'it of eal'e of transferor?(Answer yes or no)o. (8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was subject to Change, because of a reserverl power to alter,amend,or revoke,or which co~l1d 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 f'orth below a description of the property transferred,it's fair market value at rlate 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 o~facts on which said claim 1s based. NOTE 3:List applicable property below in manner 1.n which provided in Schedules A,B,or E. ITEM ~O~E DESCRIPTION MARKET VALUE (Estimated) 000.00 DEPT.VALUATION (Dept.Only) Insert this total opposite "Transfers",Schedule "e"in the "As Reported"colunm on the last page of this return. RC.C-38 COMMONWEALTH OF PENNSYLVANJA, TTIANSFER INHETIITANCE TAX RESIDENT DECEDENT SCHEDULE "E" JOINTLY OWNED PROPERTY I~STRrCTIOKS:This schedule must d.isclose all property,real and personal,owned by the rlecedent jointly with another or others,including intangibles,standing in the name or the decedent and others.List real estate rirst,as entireties,or joint tenants,giving brier description,as indicated under Schedule "A",plus the date and place or record or instrwnent 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 or Acquisition,Name I unit Address and Relationship of Co-Owners,and Place Value or Record of Instrument,where Real Estate.I 20 U.S.Series E Bonds in joint names of decedent or his brother,Thomas E.Rigal, from June 1970 to November 1971. Full value reported (~;;!<S'".0 d)&J..-7/.~-,>'<I' percentage Share Estate Valuation 384.82 DEPARTMENT VALUATION CAUTION-Do not Write In This Space. Value of Value or Entire Decedent's Property Interest TO AL Insert this total opposite "Jointly Owned Property",Schedule ·"E" in the "As Reported"column on the last page of this return. 384.82 ,'.'.,. RCC-37 (12-63) C,OMMON\I'EALTH OF PENNSYYLANIA TRANSFER INHERITANCE'TAX RESlDtNT DECEDENT SCHEDULE "D" BENEFICIARIES BENEFICIARIES AND ADDRESSES (State full names and addresses,of all who have an interest,vested,contingent or other- wise.in estate) Mary S.Ri1ral 974 Summerlea Ave. Washington,Fa. Thomas E.Rigal 84 Nokomis Drive Washington,Fa. Edna H.Jenkins R.D.1,Box 165 Jackson,N.J. 23074 Milton Drive Euclid,Ohio RELATIONSHIP (If step-children or illegitimate children are involved"set forth this fact.) Mother Brother Sister SURVIVED DECEDENT STATE YES OR NO Yes Yes Yes DATE OF inRTH 6/11/1900 INTEREST OF BENEFICIARY "IN .ESTATE Life E!'lt"te under Trust 70%of Remainder 15%of Remainder Deponent further says that all the above-named beneficiaries are liVing at this time except below: NAME DATE OF DEATH RESIDENCE OF THE ESTATE OF ~IATTER OF THE APPRAISEMENT ELMER A.;RlqAr.,. Deceased >-l '"d :c:C-j¢5:!l ~=00 ~--' •reo i!l-."'"d:P (tl ~..,'.-+..,-0:!-__!tll "0 :«'"d '"·.,.,o 0 q::;;'g·::i .,:ro ~'0. ."0:>-j '0''0:(J> :>-j 4;1 o(3 ~~ ~,- ~"t'1~S-" J(Executor-Administrator must complete "As Reported"column #1.)63-71-1183 No.Year ~THE Will ~ ~\ Late ofWashingtQn. County ofWashJngton Commonwealth of Pennsylvania REPORT AND APPRAISAL enc::: 3:: 3::.>w.:c\.l--.....-...~P"'en en en•()C':l (') t<J?"?"?" -=::::o OJ >~:::::: ~~~ fhf;fl~-OO"fflfh w:o 00:0t-f::o,;O.:. 'Vd "ou NU1"J!'iHSVi.\ Sillif\.~0 \jJ LS!53U ON!~'i:,,L30ml :'"·w.:-- :0:-J '<:n•)........<w ~ N:~~ 01 :-.J ~ '")0 (tl--:tTl )-...."'0 too--:co :0 0--:0 :0 ::4-•:.<1l ~~;g ~ig-= ~.oo-OO~"f;P.fh'-' I'U 2 ~Id 9!I~nl'7.L "0'1'-j "'""\~I' Jay W.Troutman.Attorney. .it....~ () .~ ..,<.v~.4... '00 .:"" .~.....~.",c.>"":.,....~:r. ..""-0..a D "--:0 :P r::t'V",0 ~. '";0 gCo .,. .. AND AGENT OF THE COMMONWIiALTH -Form ACC-lO ,jti?FFICE OF THE ..~GISTER OF WILLS OF W1~hington COUNTY to 3 -7/-1/83 STATEMENT OF DEBTS AND DEDUCTIONS ESTATE OF _--=E=lm=e:.:re.-.::;A:..:.c...::R.:::i"'g""a:..:l'--___LATE OF 1.:::.7=6.=.l_W,-,-,.-,C",h",e",-s",-tn=u""t",S",-t""-1,,-W........a,,,s,,,h,,,,in_g...t,,,Or';""-L'~P"-,,a~._ DATE OF FILING APPRAISEMENT June 16 ,1972 DATEOFDEATH November 15.1971 DATE Nov.971 Nov.971 Nov.971 NO.OF VOUCHI:Jt L-{,~T'~~IPIJ"(/'V Ree-ister of Wills Observer Publishing Co. Washington County Reports -y -V'I 'I I r Letters Testamentary Advertising Letters Advertising Letters 'II I~ 21 50 14 00 14 00 Dec.971 Barnhill Funeral Home Funeral Services 1636 00~='-'-f-"~'-t---f=====-~=::..:...:==-==e::.-----+::....:::===-.:=:.-.:.c==-------+--c...::=-=--F'---I Dec.971 S.W.Miller Agency Fire Insurance Premium 70 00 I Dec.971 Jan.972 Jan.972 Jan.972 Jan.972 Jan.972 Jan.972 Feb.972 Feb.972 Mar.1972 State Farm Insurance Washington Hospital John L.Nelan Observer Publishing Co. Columbia Gas Co. West Penn Power Co. Mellon Bank &Trust Co. Countv Treasurer Chas.Badiali,M.D. Recorder of Deeds Car Insurance Premium 95 70 Hospital Bill 5 00 Appraisal of Home 35 00 Sale Ads 11 01 Gas Bill 75 52 Electric Bill 19 99 Estate Check Book 2 05 1972 County Tax (45 33\ Doctor Bill 5 00 Transfer Tax,etc.-Sale of HOUE e 171 0(7 Mar.1972 Citizens Water Co. Mar.1972 Recorder of Deeds Water Bill 7 72 Transfer Stamps -Sale of Lot 12 00 ~April 1972 Pal Dept.of Revenue 1971 State Income Tax 35 89 April 1972 Register of Wills Short Certificate 1 00 May 972 Jay W.Troutman Attorney for Estate 2165 00 May 972 Thomas E.Rigal Executor's Commission 2165 00-==-=---t=-'-=--+--+===-=e.:..-::==-------+;<;=~::,:;..,,=:::=~:::=~~"'"'""===-f--.=.:;.;:...:.-r=--- May 972 .Jay W.Troutman ~~F~~Wit~gr~\idW~~m~Pr~~~~c 245 00 May 972 C.M.Troutman,N.P.R8¥~r:i ifgg§Mtate 10 00 June 972 June 972 Ree-ister of Wills Ree-ister of Wills Filing Inventorv &Aooraisemeni Filine-Account TOTAL 3 10 16 ,0 (6881 J.:[a COMMONWEALTH OF PENNSYLVANIA } COUNTY OF Washington EO, I,Thomas E.Rigal, My Commission Expires:Feb.5,1975 Washington,Washington County,Pal I.,~. '. ',:-. :::". r ~, ~' ; , '- ." " ~' ~.,.\--. ,',~ ,~ ~' ',"'.-, f"" ..... c' "'il' ~" '" ,,c.,..., '. .--'... '. r ..,r,'t \....-J ~ " ," ',' ". ., ;:.\', ..' l'•••t ,.;,,.-,,....,...._... !I /J'- ..;'I'.--'IN THE ORPHANS'OOURT OF W~SHII'JGTON COUNTY,PENNA.. .)Date of death.,/./-I~-'7/ In the matter of the Audit of Account fileddn the Estale of .\No.1971-11tl3 Term,19__,A.A. RfpelE]ller'Arnold a hia )!.,.2 ....~"lJ ..hiEtm.€l!i'A.Rigal ..."..'Deceased!DocketJ.::it.Q "'Ol"".1.7"_'_ TO mE'AUDITING JUDGE: Enter my 'appearance for the Commonw.ealth·of Pen~sYIVlallia,-cI aiming transfer inherita'llce tax in tlhe above estate.as follows: ~--"'..·_...."itt';~'1~-~--,..:/_-!..7--'.'-.-1./~():..!D",._~.J"~O~ Pe~sonalty_~_'f..;~..-~_.--:$-'01£~~>-..:'r59~--.:O~.--.:~~O~_ •,-~ Additiorial Assets per Accoun,t.Subject to Tax ..'.~:..$---,---,,.--_ " $-,------- $ $----------- $-------~---- CALCULATION .. Gross VaIue.",..__.."..."......._ "'·-~'I·:,-, ;v.' TOTAL DEDUCTIONS.$ ):....:.....-,..'...'--~"'~ )$-------):---,..'...--,-- I '''"t--..,,",,':.',,",'.','',"_._...:NOTE,The/allowing c edits claimed.in ·the Account are held not dedu,Ie.as against'the tax: CR. Debts ;and Expenses per Account;see' GROSS .Additional Debts and Expenses Less Deductions ---.--:;;;;--------:-:~...-:-r_. Clear Value ..__j S·..:7gl,~_'_··_._._..1 _ l,.~,y:.JJ....~·~i.'-~.~.~~;.~-4f,j'f.~-\:~~.,.~.~...~'~<~,.;.~.:.---,A--~'------~Pea~;l~-'-~~'!E'~'a~:~(~~~+ I __~...•.'-~,~,",ll)la.1KJ'"'$.1 ".,..;I~"--,-l Tax, able 1~"~,,.•__ z<> "r03:"3:"0 "z '"l:"'"""'"l"l t r...."~:J:."0 0 0 "~."""~""'""filz'"jz"U>"<"r z<"0;"'"z Ij;w"">~~0. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 NOTICE OF FILING OF APPRAISEMENT THOMAS E.RlGAL (Executor~ IN YOUR REPL Y PLEASE REFER TO Inheritance Tax Division 3S-226-4 Jl In Re:Estate of ELMER ARNOLD RIGAL alk/a Dear Mr.Riga1, WASHINGTON Cau nty -FileNa._--'6"-'3""'-=..7...,1"'-::..,1"'1"'S"-'3 _ You are hereby notified that the__----"o"'r"'i:.>g'-'i"'n~a=l _ appraisement in the estate of ELMER ARNOLD RIGAL has been filed in the office of the Register of Wills of WASHINGTON County on June 21 ,19 72,Said appraisement reflects the following valuations: Reo I Estate__--"1'-!7CJ,'-'1"'O!.-'O!.;•..:O"-'O"-_ PersonaI Prope rty·-"2",S,-",-,S,-,9,,,O~.",3-",1~_ Tronsfers _ J0 int Iy Owned ....:3uS1!4L•..lS:L2'--_ Total ~4~3;1j,~O!.J7!..>S!..'!.~1""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 dote of death, interest at the rate of six (6%)percent per annum is charged. Any party in interest who is aggrieved by on appraisement may appeal therefrom as provided by low. Dote _-'::J~un!!!.!'e~2""lcL,~lz9.!...7~2 _ Title APPRAISER II DATE OF DEATH:November IS,1971 Note:This is not a bi II. COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT JMO SUMMARY Estate of_RI_G_AL E_LME__R A--=o'-----_--=a""/k--=.:2/--=a=--__DATE OF DEATH 11-15-71 FILE NO.63-71-1183 (Last Name)(First Name)(Initial) REPORT OF INHERITANCE TAX APPRAISER I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of __.::W.::.:AS=HI=::.N,-,G,,-TON=~_ Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at the v~lues set forth opposite each item in the last column to the right in Schedules "A","B","C",and "E".. Dated:__J_un-==-=e-=2-=1~,---=1:.:9---,7:...:2=---__}~£JJLAma<: INHERITANCE TAX APPRAISER REPORT OF THE REGISTER OF WILLS I,the undersigned duly elected Register of Wills in and for County,Pennsylvania,do respect- fully report that I have allowed deductions in the amounts claimed by deponent,except as to those items where a greater or lesser amount is set forth in the last column to the right in Schedule "F",which greater or lesser amount represents the sum allowed as a deduction. Dated:_ REGISTER OF WILLS VALUE AS REPORTED VALUE AS APPRAISED $$ 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 Fl CLEAR VALUE OF ESTATE NONE 43,075 13 43,075 13 VALUE AS REAPPRAISED $------+-- Valuation of life estates or annuities.. . . . . . . . . . . . . . . . . .$-1 ESTATE TAX ASSESSMENTS $--" FOR USE OF REGISTER ONLY Tax on $---------t---2% Taxon$~,Tax on $+-__~ Taxon $~ Tax on $.(l.:>'lV Exemptions========:j:::==_-""--Total Estate ---!__ TOTAL TAX COMPUTATION OF TAX $-------+--- $------1-- $------1-- $------+--- $------1-- $-.L.__ (0)As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. Less tax previously paid BALANCE Less 5%of tax if paid within 3 months after death :::::::~E= BALANCE OF INHERITANCE TAX DUE $l= Add interest at rate of 6%from _____to $----- AMOUNT OF ESTATE TAX ASSESSED $'------1- .Estate tax paid $,L- BALANCE DUE $ -,_ Add interest at rate of 6%from t= ------Ito--___$------1 TOTAL TAX BALANCE $------jPAID$-' FOR USE OF REGISTER ONLY ADJUSTMENTS NOTE:Where subsequent adjustments are made to the above computation of taX by the Register of Wills,for proper reason, same should be noted below,with short explanation. Will Administration ~No. IN THE Year MATIER OF THE APPRAISEMENT OF THE ESTATE OF $I4'I,E:l'l..ARNO:l.I>.~c;AI...a./ItIa,. Deceased Late of WASHINGTON County of WASHINGTON Commonwealth of Pennsylvania REPORT AND APPRAISAL .")r •I. -Funn ,1.CC-2 COMMONWEALTH'OF PENNSYLVANIA DATE June......21..,.......1972......... DErAp.T~IE1'~T OF REVENUE RESIDENT INHERiTANCE TAX ..........w~~:J:~G~~....BUREAU OF COmiTY ~OLLECTIONS COUNTY ••APPRAISEMENT 63-71-1183HARRISBURG.PENNA.17127 F1LE NO...................."............•••.......H•.•..........~ Whereas.ELMER ARNOLD RIGAL ~~......late of ..........WASHINGTON.................................................."........................................................................................................ in the County of ..................WASHINGTON ...............................................Commonwealth of Pennsylvania.having died on the ..............15th..................................day of.November.............19....7~ri<!ized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,..........DOMINIC.R•...DeMARIA............an appraiser duly appointed according to law. having been designated to make a fair and conscionable appraisement of the said estate.and to assess and fix the cash value of all annuities and life estates growing out of said estate.hereby file the following appraisement: In the event that any future interest in this estate is transferred in posseSSion or enjoyment to collateral heirs of the decedent after the expiration of any estate tor life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such future interest. Unit Appraisement Ducrlptlon of Asset Values Made for Inheritance Tox Purposes $ REALTY: SEE COpy OF SCHEDULE A ATTACHED TO APPRAISEMENT 17.100 00 PERSONAL: SEE COpy OF SCHEDULE B.ATTACHED TO APPRAISEMENT 25.590 31 JT.HELD: SEE COpy OF SCHEDULE E.ATTACHED TO APPRAISEMENT "184 82 total 43,075 13 : . . , form~~v~~~hbJ:e:::I:h~w~~cC.~~tOI~:,~a~o~e~~;£;~7en.tis7a~~~~~~~ AppraillPf ......·........lU~dSt,:'l)...........,Penna. (Post Offiee) '. I ",."WA§ffi:J!I(;-:rQJ!I...,County ,. " .''. -c,,' ., RESIDENT INHERITANCE TAX APPRAISEMENT Estate of ""~~",,~()~p,,Iq:(;'¥'",!t,~!t,..." Deceased. Late of WASHINGTON Date of Death,"..,.:l,.:J"~:l,,!:i.~,I:l,,.. Appraisellle>!t Docket Vol.,~.~,. Page,.~26-4,No.63-71-1183 Filed ill Register's Office,,!1,J,p,~~:l,19I~ A",,,ulll of tax due,$....,. DEPARTMENT OF REVENUE Received, , • 1 , .....-""1 ~ci } :..,,' " --~ Exa",illed and Approved,,..~,,',.' Wrote aiJo.ut Appraisement,...................... "rJ hIn Appeal f~om Appraisement, ...................................................................................,.. Elltered rmd charged,"(;'.'..............-'.., •.' p Federal Estate Tax Return Required T0101 Number of Sofe Deposit Box.es .' EV-1SO()EX.(8-86)~.~INHERITANCE TAX RETURN FILE NUMBER...RESIDENT DECEDENT COMMONWEALTH OF PENNSYlVANIA (TO BE FILED IN DUPLICATEDEPARTMENTOFREVENUE 63-71-1183POSTOFFICEBOX8327WITHREGISTEROFWILLS)HARRISBURG,PA 17105-8327 - DECEDENT'S NAME (LAST,FIRST,AND MIDDLE INlTIAl)DECEDENT'S COMPLETE ADDRESS...z ARNOLD RIGAL 119 S.College Street..ELMER0..SOCIAL SECURITY NUMBER DATE OF DEATH Washington,PA 15301u.../fJr/-:tJ.-87f?/0 Mav 15 1971 Coullty '.L .\-._~tOll..o 1.Original Return 0...2.Supplemental Return iii 3.Remainder Return:!."(for dotes of death rior to 12-13-82) R lUNG RET RN S-ijORIJS DATEokomisDrive7/15/87tonPA1501 DATE &Vreeland 1.I..15.L8.:r. Thomas O.Vreeland,Esq WaShi;gton,PA 15 n ....BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH".. Under pe~~lties of perjury,I declare that I have examined this return,includi~g a'ccompanying schedules and statements,and to th~best of--;;y~wledg~and belief, it is true,correct and complete.I declare that all real estate has been reported at true market value.Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. ,-_.__.__. I ...NAME COMPLETE MAILING ADDRESS."z 119 South College Stre~~....and VREELAND"'0 McCUNE"'z Washington,PA 153ifr.1-lf9'2300TELEPHONENUMBER U ...U,C)c-- (412 I 228-7000 :x:,j;P ~ -?I-'G) 1.Real Estate ISchedule AI 1 11 .-¥rT -C"_(.0">(f>-\'-.,2.Stocks and Bonds ISchedule BI 1 21 oc rn ~:::D ;n3.Closely Held Stock/Partnership Interest ISchedule C)1 3)0:1 :3 r11 0-CJ 4.Mortgages and Notes Receivable (Schedule DJ 1 41 ;r <.D 35,754.12 r 5.Cash,Bank Deposits &Miscellaneous Personal Property(5)\J u:(f1 ,- ISchedule EI ~<.Dz06.Jointly Owned Property (Schedule FI 16);::«7.Transfers {Schedule GI (Schedule l)(7)...:::>8.Total Gross Assets (total lines 1-7J (8)35,754.12...ii:605.00'«9.Funeral Ex~enses,Administrative Costs,Miscellaneous 19)u Expenses (chedule H)...'"10.Debts,Mortgage liabilities,liens (Schedule I)110) 11.Total Dedudions (total lines 9 &101 Ill)605.00 12.Net Value of Estate (line 8 minus line 11)112)35,14 9 12 13.Charitable and Governmental Bequests ISchedule JJ 113)00.00 14.Net Value Subject to Tax (line 12 minus line 13)(14)35 ,14 9 12 15.Amount of line 14 taxable at 6%rate 1151 -.•'1.-."1 x .06 = (Include values from Schedule K or Schedule M.) 16.Amount of line 14 taxable at 15%rate 116)35 ..149.12 x .15 =5,272,37 Z (Include values from Schedule K or Schedule M.) 0 17.Principal tax due (Add tax from line 15 and from line 16.)1171 5,272 37;::«18.Credits Prior Payments Discount Interest...:::>+(18)...-:e 19.If line 18 is greater than line 17,enter the difference on line 19.This is the OVERPAYMENT.0 119)u A.0 Check here if you are requesting a refund of your overpayment.)(«20.If line 17 is greater than line 18,enter the difference on line 20.This is the TAX DUE.1201 5,272.37... A.Enter the interest on the balance due on line 20A.120AI B.Enter the total of line 20 and 20A on line 20B.This is the BALANCE DUE.{20BI 5,272.37 Make Check Payable to:Register of Wills,Agent-_.-.~'-'~,.•,~,.~..-.'-, PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING A CHECK MARK (v)IN THE APPROPRIATE BLOCKS. 1.Did decedent make a transfer and: a.retain the use or income of the property transferred,. b.retain the right to designate who shall use the property transferred or its income,, c.retain a reversionary interest or .. d.receive the promise for life of either payments,benefits or care?.. 2.If death occurred on or before December 12,1982,did decedent within two years preceding death transfer property without receiving adequate consideration?If death occurred after December 12,1982,did decedent transfer property within one year of death without receiving adequate consideration?.. 3.Did decedent own an 'in trust for'bank account at his or her death?.. YES NO X X y IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. ;,,.,' REi{-1508.EX+(7-83) CQMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF EIMER ARNOI,D EIGAL SCHEDULE "E" CASH,BANK DEPOSITS AND MISCELLANEOUS PERSONAL PROPERTY FILE NUMBER 63-71-1183 (All property Jolntly-owned with the Right of Survivorship must be disclosed on Schedule "F") ITEM NUMBER 1. DESCRIPTION Pittsburgh National Bank,Checking Account Wahsington Office TOTAL (Also enter on line 5,Recapitulation) Of more space is needed insert additional sheets of same size) VALUE AT DATE OF DEATH 35,754.12 $35,754.12 •REV~l!?l1·EX+(7-83) 'COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF ELMER ARNOLD RIGAL SCHEDULE uH" FUNERAL EXPENSES, ADMINISTRATIVE COSTS AND MISCELLANEOUS EXPENSES FILE NUMBER 63-71-1183 ITEM DESCRIPTION AMOUNT NUMBER A.Funeral Expenses: 1. B.Administrative Costs: 1.Personal Representative Commissions Social Security Number of Personal Representative:-~ Year Commissions poIid 2.Attorney Fees McCune and Vreeland 500.00 3.Family Exemption Claimant,Relationship Address of Claimant at deceden(s death 4.Probate Fees C.Miscellaneous Expenses: 1. Kathleen F.Reda,Register -Filing Account 105.00 , ., TOTAL (Also enter on line 9.Recapitulation)$(,n<:;nn (If more space Is needed insert additional sheets ofsame size) R EV-1513 EX+(7.B3).. COMMONWEALTH OF PENNSYLVANIA r.INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF ELMER ARNOLD RIGAL SCHEDULE "J" BENEFICIARIES FILE NUMBER 63-7 1-1183 Sister 15% S5_;jtc:t' Niece 35% (daughter 0 Thomas E.R gal) Niece 35% (daughter 0 Thomas E.R gal) ITEM NUMBER 1. 2. 3. 4. 5. ITEM NUMBER 1. NAME AND ADDRESS OF BENEFICIARY A.Taxable Bequests: Thomas E.Rigal 84 Nokomis Drive Washington,PA 15301 Edna H.Jinkens R.D.1,Box 165 Jackson,NJ 08527 Gail M.Wolons 365 Halle Drive Euclid;,OH 44132 Amy S.Rigal 84 Nokomis Drive Washington,PA 15301 Kerri Lynn Rigal 84 Nokomis Drive Washington,PA 15301 NAME AND ADDRESS OF BENEFICIARY B.Charitable and Governmental Bequests RELATIONSHIP Brother- Deceased Sister AMOUNT OR SHARE OF ESTATE (70%) 15% AMOUNT OR SHARE OF ESTATE TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (Also enter on line 13,Recapitulation)$ (If more space Is needed Insert edditional sheets of semesize) REV.1&47EX (12-86)j COMMONWEALTH OF "N'SYlVANIA NOTICE OF INHERITANCE TAXDEPA.RTMENT OF REVENUE ACN 102 'UREAU OF INDIVIDUAL TAXES APPRAISEMENT,A~~OWANCE OR DISA~~OWANCE P.O.•OX '327 OF DEDUCTIONS.AND ASSESSMENT OF TAX HARRISBURG.PA "105-8327 DATE -2 - 7 ESTATE OF RIGAL ELMER A FI~E NO.63 71-1183 DATE OF DEATH 11-15-71 COUNTY WASHINGTON NOTE:TO INSURE PROPER CREDIT TO YOUR ACCOUNT SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WI~~S OF THE'ABOVE COUNTY MAKE CHECKS PAYAB~E TO "REGISTER OF WI~~S. AGENTII , MCCUNE &VREELAND 119 S COLLEGE ST WASHINGTON PA 15301 PLEASE RETURN THIS PORTION TO REGISTER OF WILLS IF PAYMENT DUE Amount Remitted to Register of Wills CUT ALONG THIS LINE -RETAIN LOWER PORTION FOR YOUR RECORDS ----------------------------------------------------------------------_. ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX DATE 09-28-87ACN102AFILEND.63 71-1183---'--------------'--.::.:.......:...- NOTICE OF INHERITANCE TAX APPRAISEMENT, REV.1&47EX (12-86) ESTATE OF RIGAL ELMER TAX RETURN WAS:(X)ACCEPTED AS FILED ( )CHANGED RESERVATION CONCERNING FUTURE INTEREST -SEE REVERSE APPRAISED VALUE OF RETURN BASED ON:REMAINDER RETURN 1.Real Estate (Schedule A) 2.Stocks and Bonds (Schedule BI 3.Closely Held Stock/Partnership Interest (Schedule C) 4.Mortgages/Notes Receivable (Schedule D) 5.Cash/Bank Deposits/Misc.Personal Property (Schedule E) 6.Jointly Owned Property (Schedule F) 7.Transfers (Schedule G) 8.Total Assets (1).00 (2).00 (3).00 (4).00 (5)35/754.12 (6).00 (7).00 (8)35/754.12 APPROVED DEDUCTIONS AND EXEMPTIONS: (9)605.00 (10).00 (15)_----:__--'.:.,,:0"'0'--X,06=:.-.:.,,:0"'0'- (161 35,149 •12 x,15=:.-_----:::5"-/~2.!:'72=-.:..:3:-:7:- (17)5/272.37 PAYMENT DATE RECEIPT # DISCOUNT (+) INTEREST (-)AMOUNT PAID 07-15-87 283229 62.51-5,272.37 INTEREST IS CHARGED FROM 07-16-87 TO 10-13-87 TOTAL TAX CREDIT~~:::=-=-=~=-t----=~"-"'o'--lATTHERATESAPPLICABLEASOUTLINEDONTHEBALANCEOFTAXDUE62.51 REVERSE SIDE OF THIS FORM.-INTEREST 1.39 •IF PAID AFTER THIS DATE SEE REVERSE FOR CALCULATION TOTAL DUE 63.90 OF ADDITIONAL INTEREST (IF BALANCE DUE IS LESS THAN $1 OR IS REFLECTED AS A "CREDIr'(CR),NO PAYMENT IS REQUIRED) ~EX (12-86)j COMMONWEALTH OF PENNSYlVANIA NOTICE OF INHERITANCE TAX 102..DEPARTMENT OF REVENUE ACN BUREAU OF 1N0IVIOUAl TAXES APPRAISEMENT,A~~OWANCE OR OISA~~OWANCE P.O.BOX 8327 OF DEDUCTIONS,AND ASSESSMENT OF TAX HARRISBURG,PA 17105·B327 DATE 9-28-87 ESTATE OF RIGAL ELMER A FI~E NO.63 71-1183 DATE OF DEATH 11-15-71 COUNTY WASHINGTON NOTE:TO INSURE PROPER CREDIT TO YOUR ACCOUNT,SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WI~~S OF THE ABOVE COUNTY.MAKE CHECKS PAYAB~E TO "REGISTER DF WI~~S, AGENTII. MCCUNE &VREELAND 119 S COLLEGE ST WASHINGTON PA 15301 PLEASE RETURN THIS PORTION TO REGISTER OF WILLS IF PAYMENT DUE Amount Remitted to Register of Wills CUT ALONG THIS LINE -RETAIN LOWER PORTION FOR YOUR RECORDS ------- - ---- - -------------- - -------------------------------- -------- --_. NOTICE OF INHERITANCE TAX APPRAISEMENT,A~~OWANCE OR OISA~~OWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX REV.1547EX (12-86) ESTATE DF RIGAL ELMER A FI~E NO.63 71-1183 ACN 102 DATE 09-28-87 TAX RETURN WAS:(X)ACCEPTED AS FILED I CHANGED RESERVATION CONCERNING FUTURE INTEREST -SEE REVERSE APPRAISED VA~UE OF RETURN BASED ON:REMAINDER RETURN ,.Real Estate (Schedule A) 2.Stocks and Bonds (Schedule B) 3.Closely Held Stock/Partnership Interest (Schedule C) 4.Mortgages/Notes Receivable (Schedule D) 5.Cash/Bank Deposits/Misc.Personal Property (Schedule E) 6.Jointly Owned Prcperty (Schedule FI 7.Transfers (Schedule G) 8.Tota!Assets APPROVED DEDUCTIONS AND EXEMPTIONS: (1)----=.."'0"'0_ (2).'-'0'-'0'- (3)--'-'.0"'0'-- (4)----=.."'0"'0_ (51 _-,3",S",-,-,-7-=-54-=-::..:.1",2,-- (6)--'-'.0"'0'- (71 --'-'.0"'0'- (8)35,754.12 (15)_--:=--:-:-::-,-..::::0~0_.X.06=::-:=,...:.-=0-=0_ (16)3S,149 .12 X.15=--::SL,:c2::7:c2.:..",3::7_ (171 S,272.37 9.Funeral ExpenseslAdministrative Costs/Miscellaneous Expenses (Schedule H)(9)605.00 10.Debts/Mortgage Liabilities/Liens (Schedule I)(10).00 11.Total Deductions (111 12.Net Value of Tax Return (12) 13.Charitable/Governmental Bequests (Schedule J)(13) 14.Net Value of Estate Subject to Tax (14) NOTE:If an assessment was issued previously,lines 14,15 and/or 16 and 17 will reflect figures that include the total of ~returns assessed to date. ASSESSMENT OF TAX: 15.Amount of line 14 taxable at 6%rate 16.Amount of line 14 taxable at 15%rate 17.Principal Tax Due TAX CREDITS: 60S.00 35,149.12 .00 35,149.12 PAYMENT DATE 07-15-87 RECEIPT # 283229 DISCOUNT (+) INTEREST (-) 62.51- AMOUNT PAID 5,272.37 INTEREST IS CHARGED FROM 07-16-87 TO 10-13-87 ~~T~07T~A=L~T~A~X~C~R~E~D=IT~~~~2~09~.~~ AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 62.51 REVERSE SIDE OF THIS FORM.>r----:I~N=T~E~RE~S=T--:-~------=-1~.3~9~-1 *IF PAID AFTER THIS DATE SEE REVERSE FOR CALCULATIONOFADDITIONALINTEREST TOTA~OUE 63.90 (IF BALANCE DUE IS ~ESS THAN $1 OR IS REFLECTED AS A "CREDIT"(CR).NO PAYMENT IS REQUIRED) -------_._--------------. Inheritance and Estate Tax Act,Act 255 of 1982 (72 Pa.C.S.To fulfill the requirements of Section 1740 of the Section 17401. Detach the top portion of this Notice and submit with your payment to the Register of Wills. --Address information is listed on page 11 of the booklet."Instructions for Inheritance Tax Return for a Resident Decedent." --Make check or money order payable to:REGISTER OF WILLS.AGENT. All payments received shall first be applied to any interest which may be due.with any remainder applied to the tax. A refund of a tax credit,which was not requested on the Tax Return.may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax"(Form REV.,..1313),Applications are available at the Office of the Register of Wills,any of the 24 Revenue District Offices,or from the Department's Forms Service Unit 24 hour Forms Ordering telephone lines in Harrisburg -(717)787-8094,in Philadelphia -(215)351-2065, or in Pittsburgh -(412)565-3601. REFUND (CRJ: PAYMENT: RESERVATION:Estates of decedents dying on or before December 12.1982 --If any future interest in the estate is transferred in possession or enjoyment to Class B {collateral}beneficiaries of the decedent after the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B {collateral}rate on any such future interest. PURPOSE OF NOTICE: OBJECTIONS:Any party in interest not satisfied with the appraisement.allowance or disallowance of deductions.or assessment of tax (including discount or interest)as shown on this Notice may object within sixty (60)days of receipt of this Notice as follows: --by written protest to the Department of Revenue.Board of Appeals,P.O.Box 8480,Harrisburg,PA 17105-8480 OR --by election to have the matter determined at the audit of the account of the personal representative OR --by appeal to the Orphans'Court. ADMIN- ISTRATIVE CORRECTIONS:Factual errors discovered on this assessment should be addressed in writing to:PA Department of Revenue.Bureau of Individual Taxes,P.O.Box 8327,Harrisburg,PA 17105-8327.ATTN:Post Assessment Review Unit (717)787-6505. See page 3 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent"for an explanation of administratively correctable errors. DISCOUNT:If any tax due is paid within three (3)calendar months after the decedent's death.a five percent (5%)discount of the tax paid is allowed. INTEREST:Interest is charged beginning with first day of delinquency,or nine (9)months and one (1)day from the date of death.to the date of payment.Taxes which became delinquent before January 1,1982 bear interest at the rate of six (6%)percent per annum calculated at a daily rate of .000164.All taxes which became delinquent on and after January 1,1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the Pennsylvania Department of Revenue.The applicable interest rates for 1982 through 1987 are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 20%.000548 1985 13%.000356 1983 16%.000438 1986 10%.000274 1984 11%.000301 1987 9%.000247 --Interest is calculated as follows: INTEREST =BA~ANCE OF TAX UNPAID X NUMBER OF DAYS OE~INQUENT X OAI~Y INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15)days beyond the date of the ass-essmenl If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. OATE 11-09-87 REV-1B07 EX (3-87) COMMONWEALTH OF PENNSYLvANIA DEPARTMENT OF REvENUE BUREA'J OF INDIVIDUAL TAXES P.O.BOX B32.7 HARRISBURG,PA 17105-B327 INHERITANCE TAX STATEMENT OF ACCOUNT ACN ',!If'.t G 102 j T FILE NO.63 71-1183 COUNTY WASHINGTON AELMER TO YOUR ACCOUNT,SUBMIT THE UPPER PORTION OF THIS FORM WITH YOUR TAX PAYMENT MAKE CHECK PAYABLE ANO REMIT PAYMENT TO: ESTATE OF RIGAL OATE OF DEATH 11-15-71 NOTE:TO INSURE PROPER CREDIT TO THE ADORESS SHOWN. MCCUNE &VREELAND 119 S COLLEGE ST WASHINGTON PA 15301 REGISTER OF WILLS WASHINGTON CO COURT HOUSE WASHINGTON,PA 15301 Amount Remitted .*INHERITANCE TAX STATEMENT OF ACCOUNT ** CUT ALONG THIS LINE -RETAIN LOWER PORTION FOR YOUR FILES --- - --- --- --- ------ -------------- ------ - --- ------------ ---------- --------REV-1B07 EX (3-87) ESTATE OF RIGAL ELMER A FILE NO.63 71-1183 ACN 102 DATE 11-09-87 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE.SHDWN BELOW IS A SUMMARY DF THE PRINCIPAL TAX DUE,THE APPLICATION OF ALL PAYMENTS,THE CURRENT BALANCE,ANO, IF APPLICABLE,A PROuECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT:09-21-87 PRINCIPAL TAX DUE:.5,272.37 PAYMENTS (TAX CREDITS): I PAYMENT RECEIPT DISCOUNT (+)AMOUNT PAIDIDATENUMBERINTEREST(-) I 07-15-87 283229 62.51-5,272.37 110-02-87 325567 1.22-45.80 I I I INTEREST IS CHARGED FROM 10-03-87 TO 11-24-87 TDTAL TAX CREDITS 5,254.44 AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORM.-BALANCE OF TAX DUE 17.93 INTEREST .23. TOTAL DUE 18.16 *IF PAID AFTER THIS DATE SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST (IF BALANCE OUE IS LESS THAN $1 OR IS REFLECTED AS A "CREDIT"(CR),NO PAYMENT IS REQUIREO) PAYMENT,Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. All payments received shall first be applied to any interest which may be due with any remainder applied to the tax. REFUND (CRl:A refund of a tax credit.which was not requested on the Tax Return,may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax"(REV-1313),Applications are available at the Office of the Register of Wills.any of the 24 Revenue District Offices.or from the Department's 24-hour Forms Ordering telephone lines in Harrisburg -(717)787-8094,in Philadelphia -(215)351 -2065. or in Pittsburgh -14121 565-360 1. REPLY TO,Questions regarding of Individual Taxes. (7171 787-8505. errors contained on this notice should be addressed to:PA Department of Revenue.Bureau ATTN:Post Assessment Review Unit,P.O.Box 8327,Harrisburg,PA 17105-8327. DISCOUNT, INTEREST, If any tax due is paid within three (3l calendar months after the decedent's death.a five percent (5%)discount of the tax paid is allowed. Interest is charged beginning with first day of delinquency,or nine (S)months and one (1)day from the date of death,to the date of payment.Taxes which became delinquent before January 1,1982 bear interest at the rate of six (6%)percent per annum calculated at a daily rate of .000164.All taxes which became delinquent on and after January 1,1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue.The appplicable interest rates for 1982 through 1987 are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 20%.000548 1985 13%.000356 1983 16%.000438 1986 10%.000274 1984 11 %.000301 1987 9%.000247 --Interest is calculated as follows: INTEREST =BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15)days beyond the date of the assessment.If payment is made after the interest computation date shown on the Notice. additional interest must be calculated. 102ACNINHERITANCETAX STATEMENT OF ACCOUNT COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES P.O.BOX 8327 HARRISBURG,PA 17105-8327 DATE 12-21-87 REV-1B07 EX (12-87) ESTATE OF RIGAL ELMER A FILE NO.63 71-1183 DATE OF DEATH 11-15-71 COUNTY WASHINGTON,NOTE:TO INSURE PROPER CREDIT TO YOUR ACCOUNT.SUBMIT THE UPPER PORTION OF THIS FORM WITH YOUR TAX PAYMENT TO THE ADDRESS SHOWN.MAKE CHECK PAYABLE AND REMIT PAYMENT TO: MCCUNE &VREELAND 119 S COLLEGE ST WASHINGTON PA 15301 REGISTER OF WILLS WASHINGTON CO COURT HOUSE WASHINGTON,PA 15301 Amount Remitted ••INHERITANCE TAX STATEMENT OF ACCOUNT •• CUT ALONG THIS LINE -RETAIN LOWER PORTION FOR YOUR FILES .-- ------------ - ---------- - - ---- ------- ----- ----- - --- --- ------------- -----REV-1B07 EX (12-87) ESTATE OF RIGAL ELMER A FILE NO.63 71-1183 ACN 102 DATE 12-21-87 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMEDBELOWISASUMMARYOFTHEPRINCIPALTAXDUE,THE APPLICATION OF ALL PAYMENTS,THE CURRENTIFAPPLICABLE,A PRO~ECTED INTEREST FIGURE. ESTATE.SHOWN BALANCE.AND. DATE DF LAST ASSESSMENT OR RECORD ADJUSTMENT:09-21-87 PRINCIPAL TAX DUE:.5,272.37 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+)AMOUNT PAIDDATENUMBERINTEREST(-) 07-15-87 283229 62.51-5,272.37 10-02-87 325567 1.22-45.80 11-19-87 325813 .21-18.16 TOTAL TAX CREDITS 5,272.39 BALANCE OF TAX DUE .02CR INTEREST .00 TOTAL DUE .02CR •IF PAID AFTER THIS DATE SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST /' (IF BALANCE DUE IS LESS THAN $1 DR IS REFLECTED AS A "CREDIT"(CR).NO PAYMENT IS REQUIRED) PAYMENT:Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. AU payments received shall first be applied to any interest which may be due with any remainder applied to the tax. REFUND (CR):A refund of a tax credit,which was not requested on the Tax Return,may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax"(REV-1313).Applications are available at the Office of the Register of Wills.any of the 24 Revenue District Offices.or from the Department's 24-hour Forms Ordering telephone lines in Harrisburg -(717)787-8094.in Philadelphia -(215)351-2065. or in Pittsburgh -(412)565-3601. REPLYTO: DISCOUNT: INTEREST: Questions regarding errors contained on this notice should be addressed to:PA Department of Revenue,Bureau of Individual Taxes.AnN:Post Assessment Review Unit,P.O.Box 8327,Harrisburg,PA 17105-8327. (717)787-6505. If any tax due is paid within three (3)calendar months after the decedent's death,a five percent (5%)discount of the tax paid is allowed. Interest is charged beginning with first day of delinquency.or nine (9)months and one (1)day from the date of death.to the date of payment.Taxes which became delinquent before January 1,1982 bear interest at the rate of six (6%)percent per annum calculated at a daily rate of ,000164.All taxes which became delinquent on and after January 1.1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue.The appplicable interest rates for 1982 through 1988 are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 20%.000548 1985 13%.000356 1983 16%.000438 1986 10%.000274 1984 11%.000301 1987 9%.000247 1988 11%.000301 --Interest is calculated .s follows: INTEREST =BALANCE DF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15)days beyond the date of the assessment.If payment is made after the interest computation date shown on the Notice. additional interest must be calculated. -j'.'!"-<J, .".~ ',Y. ..~\;", .00 T 1 6,5 ~).00 6 GO .00 1 7,1 0 0 .C C :: 672.19 lOl3:3.21 1,62 11.61 6,Z I,8 .13 3,000.OC 3,300.GO 226.61 92.80 112.46 112.46- 112.76 [~Z.S90.31S 384.82 4},07 5 .13 S 43,075.13• . j McCUNE &.VREELAND ATTOUNEYS AT I.A'V :)16 WASIUNGTQN TUI1""T BUILDING W A8IIINGTON.PI<:NNSYJ..VANIA 1 uno. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION ESTATE OF ELMER AP~OLD RIGAL,a/k/a ELMER A.RIGAL,Deceased ) ( ) ( ) DECREE NO.63-71-1183 upon consideration of the foregoing AND NOW,the _~:;2:::::....>c·«~ec,",,:,,--·_day of ~...?t.A'petiti~nd on motion ,1986, of THOMAS O. VREELAND,Attorney for the Petitioner,MARY JO RIGAL shall be,and she is hereby appointed Substituted Trustee under the will of ELMER ARNOLD tr J. PAID $_6_3_.9_0__ FOlD , $63.90 AMOUNT ACN ASSESSMENT r:t CONTROl ~RECEIVED FROM, NUMBER .101 Thomas O.Vreeland 119 S.College St. Washington,PA 15301 . FOlD HEilE ESTATE INFORMATION,IaFILENUMBER 1;1-71-11Rl E]NAME OF DECEDENT (LAST)(FIRST)(MI) Riga1,Elmer A. mDATE OF PAYMENT Oct 2,1987 BPOSTMARK DATE COUNTY Washington DATE OF DEATH I11-15-1971 mTOTAL AMOU NT REMARKS DSJ XXi PAID BY:.Mary Jo Riga1 RECElv~!iSEAL y 38-226-4 TAXPAYER RECEIVED FROM:1__~~Un:..an~V~~e1and ____.1l2-~o C;q)J.~g~_Sto _...!'I".s.h:LngtO-n,]Jj .15301 .. L ESTATE INFORMATION: FILE NUMBER .=1K:::1I::.:lI:S:::X::....;6::.:3:...--'7...:.1:...-...:.1.=1:::8:::3 -1 NAME 0 F DECEDENT-,""'R;;;i"'g<:a;.:l-'-,-"'E=;lm"'e"'r;,,-:A"'o=--_---;c;;-_--I LASTJu1y 15,...ErI6SI.MIDATEOFPAYMENT__....:..;=-="-'--=-.::.~e=-i·'--I --I POSTMARK DATE ..,.-__-I Assessment Control No. 101 D AMOUNT $5,272.37 COUNTY W_a_s_h-i-ng:::-to-n-----------i DATE OF DEATH "-5_-1"'5:..-...;:1:..:9...:.7...:.1 ---i REMARKS DS Ei]TOTAL AMOUNT PAID ...:$"'5'-',c::2c:.7.=2..:..o3=-7=--__ SS#206-22-8781 SEAL TAXPAYER'#0_,;1,;1/_.u REV.1162 EX (7-85)'"0 (p r7~==...=z::l_ICI:a:;_IIOIIHIlI..._=::lI!lIIIi::==_El.=¥::E_:::IA:I:II_C.I:¥II:JIIIIIII::l.a¥CI&:IIAlI:IBlICII:AlI:::JIIBC:&:':II_IID-==::::JI-a-uro-_"