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HomeMy WebLinkAboutOC1972-0011 - ESTATE OF INGHRAMJ I [1 -, II t 1 t : LAST WILL AND TESTAHENT I,JOHN GARRETT INGHRA}I,of Washington County,Pennsylvania, being of sound mind and memory do make,publish and declare this my Last Will and Testament,hereby revoking and declaring null and void estate one-half (1/2)to l~brother,P~YMOND E.INGH~l,presently of RAY}10ND E.IN GHPJU·l,presently of Youngstown,Ohio,or,if he is not then of my last illness and my funeral expenses. ! 1 I~IIL I ! I II I I I give and bequeath all my medical equipment,jewelry, I direct my Executor to pay my debts,the expenses SECOND: FIRST: In the event EVELYN M.POELLOT fails so to survive me, thirty (30)days. I give,devise and bequeath the aforesaid rest,residue and remainder of my automobiles,clothing and othet'-"pUl:ely~:personal-,·-ef.fJ~cts.,~as ..,ell as all ~ffiLODEE JONES,to be divided between them as they shall mutually agree,or household goods and equipment which I may ovm,one-half (1/2)to my brother, living,to his wife,and one-half (1/2)to my sister,ELIZp~ETH STEWART JONES, any and all Wills and Codicils by me at any time heretofore made. presently of Hesa,Arizona,or,if she is not then living,to her daughter, ___-...•-'.~__-.-._--.-'_......- -_.__..._....._00-."_~_~~..-:-_~.._..,..~_...__.."""':.-..~.,-......~ ~..~. Youngstown,Ohio,or,if he is not then living,to ~is wife,and one-half (1/2)to my sister,ELIZABETH STEWART JONES,presently of M~sa,Arizona, or,if she is not then living,to her daughter,~mLODEE JONES. FOURTH:In addition to the powers conferred by law,my Execu- tor shall have the following discretionary powers: A.To retain as part of my estate,without duty of diversification,all property received hereunder,including stock which I o~m at my death in PITTSBlJRGH NATIONAL CORPORATION,and in any corpo- ration controlled by PITTSBURQ~NATIONAL COP~ORATION,and any stock there- after acquired in the exercise of subscription rights,or as a dividend, B.To invest and reinvest the principal of my estate in .stocks,bonds,mortgages,securities or other property,real or personal, without being limited to the classes of securities or investments in which fiduciaries are by law authorized to invest funds. C.To sell,exchange,lease,encumber,option or othenvise dispose of all or any portion of my estate,real or personal,in such manner and upon such terms and conditions as shall be deemed advisable,and to make,execute and deliver deeds,mortgages,leases,assignments and other documents necessary to effectuate any powers herein granted and which shall specifically include the authority to grant leases extending beyond the per- iod authorized by la.,7. -2- I~~·~·~­ ! b••••44.-.(¥,.. D.To make distribution of my estate in kind,in cash, or partly in kind and partly in cash and to this end,allocation of aS,sets in kind shall be in the sole discretion of my Executor.Assets distributed,in kind in satisfaction of any pecuniary distribution under the terms of this Will shall be distributed at their values on the date or dates of distribution. • I, Il FIFI'H:I direct my Executor to payout of the principal of my residuary estate all Federal Estate,State Inheritance,Estate and Succession Taxes imposed upon or lVith respect to my estate 'or any property.in which I may have an interest,including any property not forming a part of my testamentary estate but included in my gross estate for tax purposes,except any property over which'I have a taxable power of appointment in the event it shall be held that I have not exercised such power of appointment in this Will,at such times and in such manner as my Executor in its sole discretion shall deem advisable,and no such taxes or any portion thereof so paid shall be collected from or paid by 'any other person,persons,or corporations by way of reimbursement, proration,apportionment or othenvise. iIIIIII S11."TH:I name and appoint PITTSBURGH NATIONAL BANK, Pittsburgh,Pennsylvania,Executor of this,my Last Will and Testament. SEVENTH:I appoint PITTSBURGH NATIONAL BANK as Guardian of any property which passes to a minor and with respect to which I am authorized to appoint a Guardian and have not otherwise specifically done so,granting it in this capacity the power to agree to any distri- bution of the said property that it deems advisable;the p~wer to retain any property,real or personal,received by it in kind and the po~ver and authority to sell the same upon such terms and conditions as it believes -3- ~......,...,--,....0;.--~_....._-",.._.-..,....~~---_.....~"'~' ...__."_._~_p~_,y,..4·__••'~._-~-p ~.~ advisable,giving good title to any real estate thus sold;and the power and authority to invest in such stocks,bonds and/or other investments it deems advisable,without being limited to those investme~ts in which guardians are by law required to invest minors'funds;and the power and authority to disburse to or for the benefit of the minor wards so much .of the income and the principal of the minor's share of the said property as it,in its sole discretion,deems advisable for the minor's comfort, maintenance,support and complete education,including preparatory,college and post graduate or professional training,and to aid the minor in the event of any illness,injury or other emergency affecting the minor wards wherein money is needed.Any disbursements hereinabove authorized may be made to the parent,guardian or such other person as may have custody of the person of that minor at the time such payments are made,without lia- bility on the part of PITTSBURGH NATIONAL B~TK to see to the application -.---e-,~,~~'~""'''_'''-'__'''''''".....,~........~'--.,.,......,.-.of said payments by the payee,-and the'-rec'e:f.p-t'·o:(an)T--'suClCpers'onshiili (be""'-~' a.full acquittance of PITTSmJRGH NATIONAL B1J~K as to any amount so paid. WITNESS my hand and seal this _.J./_-£_r'__day of ~Lee..:.;.~..:;.;/.::?:=-"'..;..,,~;;«:;.....;::~::::~::-;/_ 196£. Signed,scaled,published and declared by the above named Testa- tOft JOHN GARRETT n;Clll\i\N,as and for his Last \.Jill and Testament,in the prcsence of us,\-;110 at his request,in his presence and in the presence of each other have hereunto subscribed our names as witnesses. tIIli, IfI .; (J'll0Uf}A<h4r-"::-:=-----;------------- (~."j;,O{),,t.;)/) -._.-~_·c'_~~·(/!..:::.'2"-Z.::._ '. ...""'f<;"'__._._ -4- Address "'.",...........--~"""'!lI "'!"'!!O I .......,t "'.'•."",__,..,.,_.__ "~ "--', .....""-.-........""--~'~._>"_.":...'.~;.. r ~., CODICIL TO MY LAST WILL AND TESTAMENT AND NOW,this ::J7 day of February,1970,1,JOHN GARRETT INGHRAM,do hereby make this Codicil to my Last Will and Testament d,ated December I,1969. j,,.1; f. i.' I ~.,.r I't "j National Bank,,Pittsburgh,Pennsylvania,executor of this,my Last Will and, FIRST:I do hereby revoke the appointment of Pittsburgh ,.I I'\ Testament as set forth in Paragraph Sixth thereof and do hereby appoint in its I contained in my 'Last Will and Testament dated December I,1969 with the I I exception that any place theexecutor's powers are set forth the l'lc.me of Evelyn M.Poellot Inghram is bei ng substituted for that of the Pittsburgh National Bank. IN WITNESS WHEREOF,I have hereunto set my hand and seal this __ day of February,1970. Signed,sealed,published and declared by the above named Testator, JOHN GARRETT INGHRAM,as and for a Codicil to his Last Will and Testament,I in the presence of us I who at his request,in his presence and in the presence ofl each other have hereunto subscribed our names as witnesses: .. " MAnr1'1 Z'.EWE AND FERGUS .\HORNEYS AT LAW 1:1 COLLEGE:STREET WASHINGTON. P'~1SYLVANIA 15301 ·'O/);"rl it,D~'I S >-c£tjL -S:T w,i01.<70=~C'-. Address U , j.' 1 I ~'- j J &3-1:;-! / Affibuuit (@f Exrrutnr (@r A~mini!itrutnr /~St;tutr nf 'rnnsylnuniu,t S5: <11nunty nf lIllIusqingtnn \ P all b f h d . d h'Notarv Public .d f 'dersony e ore me,te un erslgne aut orlty,a ~..t m an or Sal County and State,appeared ~y..~Jy.D:)y.!~P9..~nQ!..J!}gJ};r..~m who,being duly sworn according to law,deposes and says that s he is the executor or administrator of the estate of ...........J..9.h.J1..G:.~r..r..~.tt..Jgg.!l.r..gm deceased,that the foregoing schedules constitute a complete inve~f-ory arid appraisement of the real and personal estate of :!.9..h!1..Q~.r.!:.y..t.t.!.!}g.hr..'!!:m , deceased,except real estate outside the Commonwealth of Pennsylvania;that the figures opposite each item of real and personal estate in the foregoing schedules are determined and stated by the undersigned to be the fair value of said items as of the date of the decedent's death,based upon a just appraisement of each item made by the above named Executoxrik.~ Sworn and subscribed before me this.......1th........l )!u J../7,~.../_J:A A_ daN of.•;...A¥~!-....m::;:;2.~.22l.~"""~ ~::~;~~~"""..~~~·~..·INSTRUCTIONS Executrix 1.An inventory must be filed within three months after appointment of personal representative. 2.A supplemental inventory must be filed within thirty days of discovery of additional assets. 3.1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Copies and 2 RCRI-33, Over $10,000,including Copy of Will;1 Original and 3 Copies and 2 RCRI-33,Over $50,000,in- cluding Copy of Will and copy of Federal Estate Tax Return. REFERENCE FOR ADDITIONAL COPY Act of 1947 P.L.513 Sec.5.2,72 P.S.4844.2 lfuneutnrg aub .Appraisemeut of the goods and chattels,rights and credits which were of J.Qhu..G.ar..r.e:t.t..Inghr.am Jate of P.~.t.g.r.§T.9..WIH~.hip.:.. Washington County,Pa.,taken and made in conformity with the above affidavit. DOLLARS CENTS I.J 1.3 office desks at $15 each 2.5 fabric secretary chairs at $10 each 3.1 adding machine,approximately 12 years old 4.·2 electric typewriters,1 being portable,approximately 12 years old,at $10 each 5.1 Corona copying machine,2 years old 6.1 portable tape recorder,approximately 5 years old 7.3 medical examining tables,1 table having no value,and the othel 2 at $5 each 8.1 metal medical cabinet,approximately 13 years old 9.1 office sofa 10.3 4-drawer filing cabinets (Supreme-Conservafile)without rollers at $25 each 11.8 waiting room chairs (Monarch),approx.7 yrs.old at $10 each 12.1 X-ray machine,developing tanks,and table 13.Office drapes and carpet,no value 14.1 corner table with removable top 15.1 picture painted by numbers,no value 16.1 coat rack 17.2 wrist watches,1 being 10 years old,and 1 being 2 years old, probably Timex,at $10 each 18.Accounts Receivable: Dr.Inghram's Accounts Receivable,dating from 1962 to cessation of practice in June 1971,total on his records at face $32,253.45 and apply largely to treatment of personal injury'claims of persons in litigations.To date of 'inventory~$2,804.00 has been collected and considering respond to efforts to date an estimate of worth of total accounts. 45 00 50 00 25 00 20 00 150 00 25 00 10 00 10 00 15 00 75 00 80 00 1,000 00 5 00 5 00 20 00 10,000 00 Personal loans to Raymond E.Inghram and payment of co-signed note total $10,241.13 and accountant hesitates to value until collectability has been de- termined after litigation and/or other determination. Personal loans to Elizabeth S.Jones in amount of $2,240.63 and accountant hesitates to value until collectability is determined after litigation and/or other determination. Undetelmined Undetermined TOTAL 11 ,535 00 IN THE ESTATE OF Inventory and Appraisement..-~~~~TJnun~~~JOHN GARRETT INGHRAMD.~..f~R~U -,-uqti iled ,19 . fi\"5~U ~ISr -co;::: ~~~"~c::-enenen --I,." ~r-tTlr-~r- o~rn~l>-~~~ CJ;=:2: '-0 wen.. U1 CD FERGUS,MARTIN -and FERGUS Attorneys at Law 27 South College Street Washington,Pennsylvania 15301 ~Iltl dO ~9 IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA. ORPHANS'COURT DIVISION In re: ·ESTATE OF JOHN GARRETT INGHRAM, Deceased, ) ) ) ) ) ). 63-72-11 fERGUS.MARTIN AND fERGUS ATTORNEYS AT LAW 27 SOUTH COLLEGE STREET WASHINGTON. PENNSYLVANIA 15301 ANSWER TO PETITION FOR CITATION TO FILE INVENTORY AND AMEND APPLICATION FOR PROBATE TO SHOW PETITIONERS AS HEIRS AND NOW comes Evelyn M.Poellot Inghram,Executrix of the Estate of John Garret Inghram,through her attorney;:s,Fergus,Martin and Fergus, and make Answer to the Petition for Citation as follows: 1.Admitted. 2.It is admitted that petitioners were named in the typewritten Will of John Garrett Inghram as originally prepared by the Pittsburgh National Bank but prior to the signing thereof,to wit at the Pittsburgh Airport,the Will was determined to have been typed not in accordance with the wishes of the deceased,and the same was changed by an interlineation giving to Evelyn M. Poellot Inghram all jewelry,paintings,household equipment,and all pers ona effects provided she survived him for a period of thirty (30)days,which even occurred.In further answer the deceased placed both automobiles in the joint names of himself and his wife by executing proper papers prior to his death;and in further answer it would appear that the estate is insolvent and any specific devises will lapse in favor of creditors. 3.It is admitted that Ev~lyn M.Poellot Inghram and her attorney have been requested to file an inventory and the same has now been filed.In FERGUS,MARTIN AND FERGUS ATTORNEYS AT LAW 27 SOUTH COLLEGE STREET WASHINGTON. PENNSYLVANIA 15301 further answer the principal asset of the decedent's estate as can be deter- mined from an examination of the inventory attached hereto are doubtful Accounts Receivable in that the services rendered were in most cases in litigation and it is not possible at the present time to determine the amount of the Accounts Receivable which can finally be collected.although the Account- ant is using all legal processes available to collect the same. 4.The allegations contained in Paragraph 4 are conclusions which your petitioner has been advised need not be answered but your petitioner further answers that an inventory is filed forthwith with this Answer and that whether your petitioners are heirs will be a matter to be determined at the audit of the estate and it is further alleged that your petitioners have had full knowledge of the death and the accountant through her attorneys are willing to discuss with Petitioners'counsel any pertinent matters relating to adminis- tration. WHEREFORE.your accountant now having filed an inventory and complied with your Honorable Court's Citation to the best of her ability respectfully prays that the Citation in that regard be dismissed and that the question of any inheritance of the petitioners be resolved at the audit of the estate. FERGUS.MARTIN and FERGUS -2- COMMONWEALTH OF PENNSYLVANIA COUNTY OF WASHINGTON ) )ss: ) fERGUS.MARTIN AND FERGUS ATTORNEYS AT LAW 27 SOUTH COl.l.EGE STREET WASHINGTON, PENNSYLVANIA 15301 Personally appeared before me,the undersigned authority,EVELYN M.POELLOT INGHRAM,who being duly sworn accord ng to law deposes and says that the facts set forth in the foregoing Answer are true and correct to the best of her knowledge,information and belief. Sworn to and subscribed before me this7t!:J-day of Ape;,---"1972. ~d:~Notary Public C/ CHARLone L.YOUNG,Notary Public Washington,Washington'Co.,Pa. My'~ommJ$$lon ~p'lr8$August 3,1~74 -3- ~n re: ~STATE OF JOHN GARRETT INGHRAM, Deceased. ~NTHECOURTOFCOMMON PLEAS OF WASHINGTON teOUNTY,PENNA. PRPHANS'COURT DIVISION 63-72-11 K;NSWER TO PETITION FOR CITATION TO FILE INVE NTORY ~NDAMENDAPPL~ATIONFOR ,PROBATE TO SHOW PETITIONERIAC'U"[;I TDC' ::»~~Z~tj (l)Z Ii 0 b ~O-oc+ PJ g()rn:;>;;' ~I (l)0-0O-oPJ~'<: c+ooI-+> P"'::»PJ'U<:Ii(l)1-"to-'Ii .. (l)to-'()CD (l)-J 1-"r-:><:..(l) 0-01--< PJ 0-0 c+0 Ii P"'~(l)(l)Ii PJ (l)::s cr'0-0'<: ()PJo() Ii () Ii (l)(l)~()c+rn ()(l)o Ii 'U $.'<:()o (l) 1-+>0 rl-I-+>P"'c+(l)P"' rn (l) PJ ~S ~(l)P"' •1-'-::s ..... I--.......r-- I{-I t:::::J ~:::t ~~ 'J ~-..; lv.. ~!!2t!!!:::f:1!'7'~_vr-- .r:;'- 'J~.-..;";;r:2::?r--'7::(,,~c:> 27 SOUTH COLLEGE STREET WASHINGTON.PENNSYLVANIA 15301 c..r, FERGUS.MARi"'fN AND FERGUS ATTORNEYS AT LAw , ~ '. • • ~ The Tutde Law Print,Inc.,Publishers,Rudand,Vt. /:).---/-)-J 77 ~tatr of 'rnnsglnaniu,~ss: <nounly of .aa~ington \ P all hef h d . d h'Notarv Public .d f 'dersonyoreme,t e un ersigne aut onty,a...t In an or Sal County and State,appeared :my..~.1Y.g..M~~Q.~UQ!..Jnghr..~m who,being duly sworn according to law,deposes and says that s he is the executor or administrator of the estate of ............·l.Qh.Q..Q.~r..r..~tt.IP.-ghr..~m M deceased,that the foregoing schedules constitute a complete invenby and appraisement of the real and personal estate of J.9..hn..Qe.:r.E~.t.tJ.ggJg:.~.m , decrased,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 1*tIl!'fair yalue of said items as of the date of the decedent's death,based upon a just appraisement of each item made by the above named Execu1XlXrDc,~ Su'orn and subscribed before me this.......?,1.h........l f ) do ~.Apt!L..........f!l.:~~&o<.'J1M.:?21.L:::t...?£."LJ,.~d..",J ~::~~~~~~~~·~..·INSTRUCTIONS Executrix 1.An inventory must be filed within three months after appointment of personal representatiYe. 2.A sup~lemental inven.tory must be filed within thirty days of dis~o~'ery of addition~l assets. 3.1 Ongmal and 2 CopIes and 2 RCRI-34,Under $10,000;1 Ongmal and 2 CopIes and 2 RCRI-33, Over $10,000,including Copy of Will;1 Original and 3 Copies and 2 RCRI-33,Over $50,000,in- cluding Copy of Will and copy of Federal Estate Tax Return. REFERENCE FOR ADDITIONAL COpy Act of 1947 P.L.513 Sec.5.2,72 P.S.4844.2 ---_._---_.~.~-------.--"_._.----------_.____.-._~0 ___ 1Junrntnry aub ""ppraisrmrttl of the goods and chattels,rights and credits which were of Jahn..G.ar..r.eit..Inghr.am late of P..~.tg.r.§T.9..wn.f;?h~p.. Washington County,Pa.,taken and made in conformity with the abave affidavit. ..;---.- DOLLARS CENTS II I I 1 L l. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 3 office desks at $15 each 5 fabric secretary chairs at $10 each 1 adding machine,approximately 12 years old 2 electric type~/riters,1 being portable,approximately 12 years old,at $10 each 1 Corona copying machine,2 years old 1 portable tape recorder,approximately 5 years old 3 medical examining tables,1 table having no value,and tIle other 2 at $5 each 1 metal medical cabinet,approximately 13 years old 1 office sofa 3 4-drawer filing cabinets (Supreme-Conservafile)without rollers at $25 each 8 waiting room chairs (Monarch),approx.7 yrs.old at $10 each 1 X-ray machine,developing tanks,and table Office drapes and carpet,no value 1 corner table with removable top 1 picture painted by numbers,no value 1 coat rack 2 wrist watches,1 being 10 years old,and 1 being 2 years old, probably Timex,at $10 each Accounts Receivable: Dr.Inghram's Accounts Receivable,dating from 1962 to cessation of practice in June 1971,total on his records at face $32,253.45 and apply largely to treatment of personal injury claims of persons in litigations.To date of inventory,$2,804.00 has been collected and considering respond to efforts to~date an estimate of worth of total accounts. Personal loans to Raymond E.Inghram and payment of co-signed note total $10,241.13 and accountant hes Hates to value until co 11 ectabi 1ity has been de- termi ned after 1iti gation and/or otiler determi nati on. Personal loans to Elizabeth S.Jones in amount of $2,240.63 and accountant hesitates to value until collectability is determined after litigation and/or other determination. TOTAL 45 00 50 no 25 Or) 20 GO 150 00 25 00 10 00 10 00 15 00 7S 00 80 00 1 ,000 00 !)00 5 00 20 00 10,000 00 Undetermined Undetermined 11,535jOO ,-"I -, -~.-'~'-'-,llf -""","",~'" <..---. .. ..-. ---~.__._~-----~-_._._--------~._-~-----_.~~---------- COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA . ORPHANS COURT DIVISION ~'-~-7.2 -Jj In re: ESTATE OF JOHN GARRETT INGHRAM Deceased PETITION FOR CITATION TO FILl INVENTORY AND AMEND APPLI- CA TION FOR PROBA TE TO SHOW PETIrIONERS AS HEIRS ~\. v-.5 ~.,..vn",-",/)0--'".~l ~-'-. ~~jJjJ<~~~-..+-- ~~\'--~~~~~~\b(1N ,~i~j ~LAW O"'C::BL~~M,BLOOM,ROSENBERG &BLOOM WASHINGTON TRUST BUILDING "WAS.HJNGTO~~:~~N:~A~ oL -<..;fa-~-8'-4'J ~---I q 7"".rJ)ee-'1\.F --<;J-I ~, /J...!j---3 77 / _~_,=~_~=._.._""",r _=~~"'_~~_''_.==__="""""""----------~---"'=~,=~--_.._-~_.._- IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA. ORPHANS COURT DIVISION In re: ESTATE OF JOHN GARRETT INGHRAM, Deceased. ) ) ) ) ) ) ) G,3-7 d.--JJ PETITION FOR CITATION TO FILE INVENTORY AND AMEND APPLICATION FOR PROBATE TO SHOW PETITIONERS AS HEIRS AND NOW come your petitioners,RAYMOND E.INGHRAM and ELIZABETH STEWART JONES,through their attorneys,Bloom~Bloom~ Rosenberg &Bloom~and allege as follows: 1.Your petitioners are adult individuals and are the brother and sister of the late John Garrett Inghram,who died on Oct"ober 30~1971. 2.Your petitioners are heirs of John Garrett Inghram~ deceased~according to the Last Will and Codicil of John Garrett Inghram~ attached hereto and made a part hereof. 3.Your petitioners have requested the executrix~Evelyn M. Poellot Inghram and her attorney to file an Inventory,preserve assets of the estate which are bequeathed to your petitioners~and acknowledge petitioners as heirs.They have failed to do so. 4.There is no justification for any delay in filing the said Inventory nor in acknowledging your petitioners as heirs of the estate. WI EREFORE,your petitioners pray your Honorable Court to issue a citation directed to said Evelyn M.Poellot Inghram,Executrix of the estate of John Garrett Inghram,to show cause why she should not file an Inventory in said estate and acknowledge your petitioners as heirs in the said estate with the resultant preservation of assets for your petitioners. BWOM,BLOOM,ROSENBERG &BLOOM ! I f "f l f CODICIL TO MY lAST WILL AND TESTAMENT AND NOW,this :17 day of February,1970,1,JOHN GARRETT INGHRAM,do hereby make this Codicil to my Last Will and Testament dated December I,1969. FIRST:I do hereby revoke the appointment of Pittsburgh National Bank,Pittsburgh,Pennsylvania,executor of this,my Last Will and -Testament asset forth in Paragraph Sixth thereof and do hereby appoint in its stead my wife,Evelyn M.Poellot Inghram,executrix of my Last -Will and (i 'L''''f "'-~\/ii:1,_.1Testament,.,tiv\.-J t<~~e q il(Ul .(~::.IJ-(:'-'t--l'~_/'1 ~~(.JrO(-,~''-'-''-oiTwc...~u ( '.j !',f .r:_1;,'2J(J,d\)to .-l)~'c-t;~~v ,,;'--'~~~4 t::.«~(.,-"l.JJ1·,"'<U''''~ECO~D~"-<-«!-"I he~eby republish and reaffirm all the other provisions ,contained in my Last Will and Testament dated December I,1969 with the I [exception that any piace the executor's powers are set forth the name of Evelyn I M.Poellot Inghram is bei ng substituted for that of thE'Pittsburgh National Bank. IN W;ITNESS WHEREOF,I have hereunto set my hand and seal this _ day of February,1970. Signed,sealed;published and declared by the above named Testator, IJOHN GARRETT INGHRAM,as and for a Codicil to his Last Will and Testament, in the presence of us,who at his request,in his presence and in the presence of each other have hereunto subscribed our names as witnesses: ~ I xJJZi Jr-;-14r't-~~/ I •iZEWE AND FEHGUS IRNEYS AT lAVI, ~LLIEG"STREET tSHINGTON,rlVA'<JA 1530I ------~,-~-----_._-- LAST WILL AND TESTA}lliNT I,JOHN GARRETT INGHRAJ.'1,of Washington County,Pennsylvania, being of sound mind and memory do make,publish and declare this my Last Will and Testament,hereby revoking and declaring null and void any and all tv'ills and Codicils by me at any time heretofore made. FIRST:I direct my Executor to pay my debts,the expenses of my last illness -and my funeral expenses. SECOND:I give and bequeath all my medical equipment,jewelry, ~ IL automobiles,clothing and other purely personal effects,as well as all household goods and cquipmcnt which I may own,one-half (1/2)to my brother, RAY}fOND E.INQlRAM,presently of Youngstown,Ohio,or,if he is not then living,to his "tvife,and one-half (1/2)to my sister,ELIZABETH STEt'JAIn JOlffiS, presently of ~resa,Arizona,or,if she is not then living,to her daughter, ~illLODEE JO~ES,to be divided between them as they shall mutually agree,or thirty (30)days. In the event EVELYN M.POELLOT fails so to survive me, I give,devise and bequeath the aforesaid rest,residue and remainder of my estate one-half (1/2)to my brothcr,RAYHOND E.INGlIRAH,presently of .~--- 1 I. t j .. Youngstown,Ohio,or,if he is not then living,to his wife,and one-half (1/2)to my sister,ELIZABETH STEWART JONES,presently of ~~sa,Arizona, or,if she is not then living,to her daughter,}ffiLODEE JONES. FOURTh:In addition to the powers conferred by law,my Execu- tor shall have the following discretionary powers: A.To retain as part of my estate,without duty of diversification,all property received hereunder,including stock which I own at my death in PITTSBli"RGlI NATIONAL CORPORATION,and in any corpo- ration controlled by PITTSBL~QI NATIONAL COP~ORATION,and any stock there- after acquired in the exercise of subscription rights,or as a dividend, or in a resulting corporation,whether received by reason of consolidation, merger,or rcorsanization,without liability as a result of such retention. B.To invest and reinvest the principal of my estate in stocks,bonds,mortgages,securities or other property,real or personal, without being limited to the classes of securities or investments in which fiduciaries are by law authorized to invest funds. C.To sell,exchange,lease,encumber,option or otherwise dispose of all or any portion of my estate,real or personal,in such manner and upon such terms and conditions as shall be deemed advisable,and to make,execute and deliver deeds,mortgages,leases,assignments and other documents necessary to effectuate any powers herein granted and which shall specifically include the authority to grant leases extending beyond the per- iod authorized by law. -2- .-....-...~~.---".A --_...,._...~'~--..........._-..-.__-__~_,'-."__'''-1''_''..,.~,_ D. f I To make distribution of n~estate in kind,in cash, or partly in kind and partly in cash and to this end,allocation of assets in kind shall be in the sole discretion of my Executor.Assets distributed in kind in satisfaction of any pecuniary distribution under the terQS of this Will shall be distributed at their values on the date or dates of distribution. rI!II FIFTH:I direct my Executor to payout of the principal -I of my residuary ~state all Federal Estate,State Inheritance,Estate and Succession Taxes imposed upon or with respect to my estate or any property in \'lhich I may have an interest,including any property not forming a part of my test~lentary estate but included in my gross estate for tax purposes,except any property over which I have a taxable power of appointment in the event it shall be held that I have not exercised such pOlITer o£"appointment in this Inn,at such times and in such manner as my Executor in its sole discretion shall deem advisable,and no such taxes or any portion thereof so paid shall be collected from or paid by any other person,persons,or corporations by \lay of reimbursement, proration,apportio~ment or othervlise. SI1."TH:I name and appoint PITTSEURGH NATIONAL BANK, Pittsburgh,Pennsylvania,Executor of this,my Last Will and Testaluent. SEVENTH:I appoint PITTSBURGH NATIONAL B~~as Guardian of any property which passes to a minor and with respect to \vhich I am authorized to appoint a Guardian and have not otherwise specifically done so,f;r~nting it in this capacity the power to agree to any distri- bution of the said property that it deems advisable;the power to retain any property,real or personal,received by it in kind and the power and authority to sell the same upon such terms and conditions as it believes I l ---....~--,---~. -3- .----.--...-.-'--------' f I• tl I I Jt' II I advisable,giving good title to any real estate thus sold;and the power and authority to invest in such stocks,bonds and/or other investments it deems advisable,without being limited to those investments in which guardians are by law required to invest minors'funds;and the power and authority to disburse to or for the benefit of the minor wards so much of the income and the principal of the minor's share of the said property as it,in its sole discretion,deems advisable for the minor's comfort, maintenance,support and complete education,including preparatory,college and post graduate or professional training,and to aid the minor in the event of any illness,injury or other emergency affecting the minor wards wherein money is needed.Any disbursements hereinabove authorized may be made to the parent,guardian or such other person as may have custody'of the person of that minor at the time such payments are made,without lia- bili,ty on the part of PITTSBURGH NATIONAL BANK to see to the application of said payments by the payee,and the receipt of any such person sr~ll be a full acquittance of PITTSBURGH NATIONAL BMtK as to any amount so paid~ WITNESS my hand and seal this/-s..r day of ~~;i.~~/_.J._~____.;....;....;.......;.......;....=...;...._ Signed,sealed,published and declared by the above named Testa- tor,JOHN GARRETT INGH~'I,as and for his Last Will and Testament,in the presence of us,who at his request,in his presence and in the presence of each other have hereunto subscribed our names as witnesses. I Address -4- ..,...·f'.....l__...i......._._l....l --_.........~---,_._-.-_~'-__...i __....p ••4 • i......F "•.--.....~.,....... ESTATE OF \. 1 .,, 3Ju IDl1e (!loud of (!lommou t~l1eu!l of lJu!ll1iugtou Qtouuty.'euunyluuuiu (@rp11UUn'(llnurt iltlltninu ( )or ttatinn ~NO.63-72-11 ( ) { ( ) ( ) JOHN GARRETT INrrHRAM,( DECEASED.)!(llnntntnuntru1t1l nf JrUttnyllluuia nn:(llnuuty of IIunijitt!Jtnu IN'RE: Sur To:__--=E-=-V=EL=YN=.::;.;--:::}~I.=----P'--,0=_E_:,L_:_L--"0-T~I_._N-G...H-RA-l-1.;:,..,---..--.--_Executrix of the Estate of John t1arrett Inghram,dec'eased Petition of:R,AYMOND E.INrrHRAM and ELIZABETH STDJART JONES, through theirattorneys,Bloom,Bloom,Rosenberg &Bloom, IJr Q!.nntntuU~Inu,.EVELYN M.POELLOT INGHRAH,l£xecutrix of the estate of John Garrett Inghram,deceased, that,laying aside all business and excuses whatsoever,you do file in the office of the Clerk of our Orphans'Court of Washington County,a full and com- plete answer,under oath,to each and every of the averments of the said petition,on or'before_~M~o=n=d=a::...JY'---__'the lOth day of A-"-p_r_i_l _ 19R a.t 10 :00 o'c1ock~.M"and show cause why Evelyn M.?oellot Inghran' Executrlx of the Estate of John Garrett Inghram,deceased,should not file an Inventory in the said Estate and acknowledge petitioners as heirs in the said Estate wlth the resultant preser~ation of assets for petitioners; and further abide the order of our said Court in the premIses, If you fail hereof,the petition may be taken PRO CONFESSO and a decree made against you. WITNESS the Honorable P.Vincent Marino,Judge of our said Court, at Washington,Penna.,the 22 day of March ,1972 . ~2zz~ Clerk of the Orphans'Court Bloom,Bloom,Rosenberg&Bloom,Esq. AttorneySfor Petitioner.Washington Trust Bldg., (Seal)Washington,Penna., 15301 r ,, IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA. ORPHANS COURT DIVISION In re: ESTATE OF JOHN GARRETT INGHRAM, Deceased. ) ) o R D E R AND NOW this ./L day of March,1972,upon consideration of the annexed Petition,a citation is awarded and directed to Evelyn M.Poellot Inghram,Executrix of the Estate of John Garrett Inghram,deceased,to show cause why she should not file an Inventory in the said Estate and acknowledge petitioners as heirs in the said Estate with the resultant preservation of assets for petitioners. Re!urna.9Je to the /&.'e;r-o ~~,4.H, for answer. .~ /~day of,1972,(--{:;:t4f--;li--4.-.0:::¥---- j No §3..::-.l.?.::-..U :X~. ..........................~.~.I8I.~Q.f._ JOHN GARRETT INGHRAM, Dec'd REGISTER OF WILLS,WASHINGTON COUNTY To:~X~~~~Am, ~,~ --laThe-- ORPHANS'COURT.~~~COUNTY, PENNSYLVANIA. You are hereby directed to enter JT.l.Y......................appearance for the.E.s.tat.e ..Qf....John Ga.r.r.ett 1.ngh.r.am.,De.c.ea.sed an.d.. .Evelyn M.Poellot Inghram,Executrix in the above stated case.~~V?~..........................................J _ Ronald D.Ecker,Attorney for the Estate of John Garrett Inghram,Deceased \ ..i1--.I c..o.J ~~:;::::o¥~-::0' ::t:Jl'rl>"rn c~c::::(f).C")(f)'c:"')rm;::I:(/)(/)_' Z .-i rr1_r-.J r.)..,'.--J,CJ.j~:::Or .."o·o·~:x::ro:z--7'1 ~::::ra::E.;(.;: c;:).0·_~.:.rz; ""'0'r.:-:0'(J1.:i>'(fi',....,." FORM 34 O.C. No ~}:.7.f.::J..L...__.___.__'S~_.._ In re eatate of J.Q.I:!N....G.A.RR.~TT._.J._NG.!:l ..RAM_,._...O.E..C.~AS.~.P..._.......... Jraerlpt fnt .!\ppranturt ~tJ(b............................................................................................................ ATTORNEY FOR ESTATE OF JOHN GARRETT INGHRAM,DECEASED Office .J.L3.L..f..B..I..~.K ~.~.L~.P...L~.~___... PI TT$.~-U..~.GH.,P..~NN.SY.LVAN-I.A-l5.2.1.9 . I.ELMER ECKER RONAl.D D.ECKER JAM ES h1.ECfU!F! RICHARD S.OMElRES tCKER AND ASSOCIATES ECKER,ECKER &ECKER ATTORNEYS AT LAW SL.!!TE 1127-i13l FRICK BUILDING PITTSBURGH,PENNSYLVANIA 15219 July 23,1973 AREA CODE 412 TELEPHONE 281-2750 Regrster of Wills of Washington County Washington County Court House Washington,Pennsylvania 15301 IN RE:ESTATE OF ..oHN G.INGHRAM,DECEASED No.63-72-11 Dear Sir: Please enter my appearance on behalf of the Executrix, Evelyn M.Poellott Inghram,in the above-captioned Estate. On July 18,1973 in the chambers of Judge Simmons, Judge Ferges acknowledged that he would no longer represent the Estate and this office would assume full responsibility for handling all legal affairs individually and as Executrix on behalf of Evelyn P.Inghram. I wish to thank you,in advance,for entering our appearance on the record in the above-captioned Estate. Very truly yours, ECKER AND ASSOCIATES ~f).~ Rona 1d D.Ecker RDE/cah CC:Mrs.Evelyn P.Inghram ~~/_------ •...,,' I.ELMER ECKER RONALD D.ECKER .JAM ES M.ECKER RICHARD S.OMBRES ECKER,ECKER &ECKER ATTORNEYS AT LAW SUITE 1127-1131 FRICf<.BUILDING PITTSBURGH,PENNSYLVANIA 15219 Augus t 23,1973 AREA CODE 412 TELEPHONE 281-2750 Register of Wills Washington County Court House Washington,Pennsylvania IN RE:ESTATE OF JOHN GARRETT INGHRAM,DECEASED No.63-72-11 Dear Sir: Please enter my appearance in the above estate and I am enclosing herein a Praecipe for Appearance for this purpose. Thank you for your cooperation. Very truly yours, ECKER AND ASSOCIATES ~d~ Ronald D.Ecker RDE/cah Enclosure ..,.. ,. " I'-, --.. .... IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA • ORPHANS'COURT DIVISION NO.63-72-11 IN RE: ESTATE OF JOHN GARRETT INGHRAM, Deceased. PETITION FOR CITATION ON EXECUTRIX TO FILE ..AN-- ACCOUNT I~TO ACGQVNT I FOR CE Mlf ASSEt?_ •.I =-(.-;~IftJ(D ,- I I •c.7,--~"':...r-.,-'="c..£)~.~~.--.-0~f ;;~~~:::1: ~~~"'~.~~:::"->-en -.J~~~.~~" ~~, GREENLEE.RICHMAN. DERRICO &POSA ATTORNEYS AT LAW WASHINGTON TRUST BUILDING WASHINGTON.PA 15301 ---_.--.=-~ " j IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE: ESTATE OF ) ) JOHN GARRETT INGHRAM,) ) Deceased.) NO~,63-72 -11 APPEARANCE TO RUSSELL MARINO,CLERK OF THE ORPHANS'COURT DIVISION: Enter our appearance for the Petitioners in the above entitled matter. By~~~~1LJ..f4.2j~~~_ Attorneys for Pet1t1oners GREENLEE, /'1 ,1974. PETITION FOR CITATION ON EXECUTRIX TO FILE AN ACCOUNT AND TO ACCOUNT FOR CERTAIN ASSETS TO THE HONORABLE PAUL A.SIMMONS,JUDGE OF SAID COURT: . The Petition of John Inghram,Megan Inghram and James Inghram,all minors,by Martha S.Crouse,their mother,natural guardian,and guardian ad litem,respectfully represents: 1.Your petitioners,John Inghram,Megan Inghram and James Inghram are all minors whose mother and natural guardian,Martha S.Crouse,appointed guardian ad litem by Order (1 of your Honorable Court,dated _________________,1974,presents this petition on their behalf. -- 2.Your petitioners are the only children of the decedent,John Garrett Inghram,who died testate on October 30,1971,a resident of Washington County,Pennsylvania. 3.On January 4,1972 Letters Testamentary were awarded to Evelyn M.Poellot Inghram,as Executrix,by the Register of W±lls of Washington County,Pennsylvania. 4.Thereafter,the said Executrix filed an Inventory,dated April 7,1972,wherein the total assets of the Estate were given as $11,535.00,but did not include the values of personal loans receivable from Raymond E.Inghram and E~izabeth s.Jones,both designated "undetermined",as shown in a copy of the Inventory attached hereto and designated Exhibit "A". 5.Said Inventory included Accounts Receiv- able from decedent's medical practice at a face value of $32,253.45 of which $2,804.00 had then been collected,but which the Executrix valued at $10,000.00 for Inventory purposes. 6.The Inventory fails to account for certain other assets which Petitioners firmly believe should be included therein,and which are included in the return for Pennsylvania Inheritance Tax (RCC-33),Exhibit "B"attached hereto,and in the return for Federal Estate Tax (706),Exhibit "c"attached hereto, as jointly owned as tenants by the entireties by the decedent and the Executrix,as follows: (1)Household furnishings, returned at $1,780.00 (2)Collection of paintings, returned at 8,510.00 (3)1971 Mercedes Benz,returned at 7,661.00 (4)1970 Cutlass Oldsmobile, returned at 2,350.00 - 2 - ._a • \. (5 )Brokerage Account,Merrill, Lynch,Pierce,Fenner &Smith, Inc.,returned at (including a cash balance of $103.29)27,963.61 (6 )Checking Account,Pittsburgh National Bank 261.15 (7)Savings Account,Pittsburgh National Bank 39.95 Total $48,565.71 7.The said Evelyn M.Poellot Inghram,either as Executrix or individually,has not established for Petitioners that a tenancy by the entireties had been properly and legally established with respect to the items of personal property set forth in Paragraph 6,above. 8.The aforesaid returns for Pennsylvania Inheritance Tax (Exhibit "B"),in Schedule "C",and Federal Estate Tax (Exhibit "C"),in Schedule 'G",-contain statements by the Execu- trix that the decedent did not,within two or three years of his death,make any transfer of any material part of his estate,and that the only property transferred by the decedent to himself and another was a house and lot. 9.The said Federal Estate Tax return (Exhibit "C")states that decedent and Executrix were married on February 14,1970,and that decedent died on October 30,1971.Petitioners firmly believe and aver that any transfer from decedent to himself and the Executrix,if as tenants by the entireties,would necessarily have been made within two years of decedent I s death. 10.The Executrix included in both the Penn- sylvania Inheritance Tax return and the Federal Estate Tax return certain real estate described as a house and lot at 105 Oakwood Road,McMurray,Pennsylvania,valued at $42,500.00,together with a statement that it was held as tenants by the entireties. - 3 - 11.The executrix fired for purposes of the Pennsylvania Inheritance Tax,a Statement of Debts and Deduc- tions,a copy of which is attached hereto and designated Exhibit "D",wherein the Executrix claimed,inter alia,a deduction, without explanation or justification,as follows: "First Federal S &L Assn."$29,636.43 12.The aforesaid Statement of Debts and Deductions also lists a deduction for attorney's fees for Ronald D.Ecker in the amount of $8,150.00 without explanation of the services rendered,what portion thereof was the obliga- tion of decedent's widow,or Why a counsel fee of $8,150.00 should be chargeable to the assets of an estate which were inventoried for probate at $9,863.99.(See Schedule B.of RCC-33,Exhibit "B"hereto attached.) 13.The aforesaid Statement of Debts and Deductions also lists two payments for Federal Income Taxes without explanation of what portion thereof,if any,was the individual liability of decedent's wife on her separate income, as follows: "Internal Revenue Service 3rd &4th quarter payments" "Internal Revenue Service - delinquent 1970 and 1971 Income Tax" $1,064.74 $12,481.14 14.The aforesaid Statement of Debts and Deductions sets forth without explanation,the following: lICommonwealth of Pa."$202.87 15.Your Petitioners are parties in interest in that they are the children of the decedent and are beneficiaries under a Life Insurance Trust Agreement created by the decedent, - 4 - dated March 19,1964,whose interests in said Trust face deple- tion for payment of Federal Taxes,by reason of the Executrix's action or inaction. 16.Decedent's Will provides in paragraph Fifth that all Federal Estate and Inheritance taxes be paid from the residuary estate and that these taxes shall not be collected from or paid by any other person by way of reimbursement,proration, apportionment or otherwise. la7 The aforesaid Trust Agreement provides in Paragraph III-J that if decedent's executor is unable to comply with the direction to pay such taxes from the residue of his testamentary estate,such taxes may be paid from the principal of the trust estate. 18.Counsel for the Trustee in said Life Insurance Trust,Pittsburgh National Bank,directed a letter to counsel for petitioners,dated November 27,1973,a copy of which is attached hereto and designated Exhibit "E",wherein he stated that funds necessary to pay the Federal Estate Tax were obtained by charging equally each of the two Trusts (the Trust for Evelyn M.Poellot and the Trust for the Inghram children,your petitioners). 19.The Executrix,Evelyn M.Poelott Inghram, appears to have taken the position that there are insufficient assets in decedent's residuary estate to pay the Federal Estate Tax,even though she has not rendered any accounting thereof.It further appears to your petitioners that the Executrix has charged petitioners'Trust with a substantial Federal Estate Tax without justifying the charge with an accounting. - 5 - --.i -=-- 20.The amount of Federal Estate Tax payable out of petitioners'Trust is inversely proportionate to the amount of assets in the residuary estate which may be applied to the tax,and inversely proportionate to the number and amounts of deductions which can be offset against the tax. 21.Petitioners firmly believe that a complete accounting by the Executrix of all the assets and liabilities of the decedent's estate is necessary to determine if the residuary estate can bear the burden of payment of a part or all of the Federal Estate Tax. WHEREFORE,your petitioners pray your Honorable Court to award a Citation,directed to Evelyn M.Poe11ot Inghram, Executrix of the Estate of John Garrett Inghram,deceased,to show cause why she should not file an Account of her administration setting forth the following: a.An explanation of the personal loans receivable from Raymond E.Inghram and Elizabeth S.Jones,the amount collected and collectible by the Executrix and the disposition thereof (See Paragraph 4 of this Petition)• b.An explanation of the accounts receivable from decedent's medical practice,the amount collected and collectible by the Executrix,and the disposition thereof (See paragraph 5 of this Petition)• c.An accounting of all personal assets designated in the Pennsylvania Inheritance Tax Return and the Federal Estate Tax Return as jointly owned by decedent and the Executrix as tenants by the entireties,with an explanation of how and when said assets were transferred from the decedent to the decedent and the Executrix as tenants by the entireties (see Paragraphs 6,7,8 and 9 of this Petition). ~, - 6 - -- d.An.explanation and accounting of the sum of $29,636.00 paid to First Federal Savings and Loan Associa- tion claimed as a deduction on the Pennsylvania Inheritance Tax Return,the source of the funds used to make this payment,the purpose of this payment,and what portion thereof was chargeable to decedent's widow as her individual obligation and what portion thereof was chargeable to the Estate (see Paragraph 11 of this Petition)• e.An explanation and account of the expendi- ture of $8,150.00 for attorney's fees paid to Ronald D.Ecker, Esquire,setting forth what services were rendered to the Estate and what portion thereof was chargeable to decedent's widow as her individual obligation,and what portion thereof was chargeable to the Estate (see Paragraph 12 of this Petition)• f.An explanation and accounting of the two payments made for Federal Income Taxes for the years 1970 and 1971, setting forth what portion thereof was chargeable to decedent's widow as her individual obligation,and what portion thereof was chargeable to the Estate (see Paragraph 13 of this Petition)• g.An explanation and accounting of the dis- bursement to the Commonwealth of Pennsylvania in the amount of $202.87 (see Paragraph 14 of this Petition). h.An explanation and accounting of such amounts paid or payable for Pennsylvania Inheritance Tax and for Federal Estate Tax and from what assets or sources said taxes were paid. i.A full and complete accounting of all assets of the decedent,whether individually or jointly owned by him at his death. - 7 - COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF WASHINGTON Before me,the undersigned authority,personally appeared MARTHA S.CROUSE,mother,natural guardian,and guardian ad litem of John Inghram,Megan Inghram and James Inghram,all minors,who,being duly sworn according to law, deposes and says that the facts set forth in the within Petition are true and correct upon her personal knowledge, information and belief. Sworn to and sUbscribed before me this ;¥t! day OfJ~<,1974. ~. J:\l~lr~t1tilllratnr .,'/00 ;f3'tatL'uf i]rlllwg[tH\ltitt.(1111: ffi.[lttlttn uf Irbn/!iuBtlllt Personally before me,the undersigned authority,a NgJ~.ry.R~!.9.E.~..ill and for said County and State,appearec1..:§.y..~J.yD A\1.:;p9..~U.QtID.gbI'.~m.\\'ho,being duly sworn ac.corclil1g:to law,deposes and says that s he is the executor or administrator of the estate of ...........J.9.h.n..Q.0:r..rg.tt,Kng!l.r.i?,KP.-deceased,that tlle foregoing schedules constitute a complete il1\"cl~tory and appraisement of the real and person:l1 estate of...~!.9..!~n g.?-.rE.<;;.t.LI~Jg.!!:r..9-.m , deceased,except rcal estate outside the Commonwealth of Pennsvlvania;that the fi~ures opposite each item of real :1nd personal estate in the foregoing-schedules arc determined and stated by the undersigned to be the fair \:l!uc of said items as of the date of the decedent's death,baseclupon a just appraisement of each item made by the above named Execuooxrt{:uJ:miui::llKItorx Sworn and subscribed before me this.......!}h.......l c£;J /~ darr.·()l.~..~;f.Pr.g 19./.7..?.....;{..L-t.7:f.!...2?1z:r:.;{.;t.~{\·.~..t ~~:q...:-,..~t{,(.;I.~.J c,1::'·<;~I.iiEf.r...'.-~.~I';~.~~~~~::~~.tI RXl..'Qlt'U!~·:~:d~l'ritM'~KvS..•,,"J)o..:.?;'!"<l".Y,..(f;'>~.'.•~...,..~".,!'''';;.I!''''.•..~,.......:;>-.,........~~..".....~........Executnx .;;4....(~t·......,.:J,"..~..l.~.r.•.#.........",\..l~~'~'S /_Lt~C;;i~i'l"~~~O:;.t'~pkf1Z"~";~$·~~r~AD}nONAL INSTHUCTIONS 1.An inyentory must be filed within three months after appointment of personal representative. 2.A supplemental inventory must be filed within thirt~'days of discoyery of additional assets. S.1 Original ancl2 Copies :l11tl2 nCIU-S4.,Under $10,000;1 Original and 2 Copies and 2 RCRI-33, Over $10,000,including Copy of \i\Till;1 Original and 3 Copies and 2 H.CIU-33,Over $50,000,in- cluding Copy of 'Will and copy of Federal Estate Tax Heturn.. REFERENCE FOn ADDITIONAL COPY Act of 1947 P.L.513 Sec.5.2,72 P.S.4844.2 -.-,--..=--=--.-..-----.....-..-...-----_.-----._---._-..--..-._.::_-_....-._---_._-----_...-----_.....__._-:.---..-....-..--._-_.-.,-:-...--...~.--...-:--:-:------:- .~~~~r-''u ..,....'u'_.=-__=__'=-__==~=======-=--='=''-'=-"-"'''-=-==~--'.'-...-="._-"",,,"-'==~--'~.=.._=...=.=,.. ]uurtttnqJ <111.0 A.pprainpmpt11 of the goods and chattels,rights and credits which were of..·JQhn..G.ar..r.eit..lnglu:am late of p.~.t~.r.B.T9..Y.Y.D.§.hlP.... Washington County,Pa.,.taken and made in conformity with the above affidavit. DOLLARS CENTS 45 00 50 00 25 00 20 00 10i 00 15100 7!J 100 [)00 5 00 20,00 150 00 25 00 10 00 00 00 1,000 00 10,000/00 ! IUndetcrmined IUndetcrmined i 1l,S3G/OO ==='- TOTfIL Exhibit "A" rCl~sonJl 'Ioans to Elizul)ctiJ S.tJones in umount of :';2,2~0.CJ Jnd JCCountiwt IICSit,)tcs to valuQ unti'l collcctalJi"IHy 'is ueterlirillcJ aftel'lit'i~ution and/or otller dctcnni nat'j on. Persona1 loans to Raymond E.Ingi1tarn and [1ilyment of co-signeu note total $10,241.13 and uccountant hesitates to value until collcctability has been de- tctnrilled u.ftcr 1itiuation and/or otilCt cJc'terminat·ioll. 3 office desks at $15 each [)fabr-jc secretary chah~s at $10 each 3.1 adeling machine,approx'j8ately 12 years old 4..2 electric typewriters,1 being portable,approximately old,at $10 eaCI) 1 Corona copying lJachine,2 years old 1 portable tape recorder,arproximately 5 years old 3 medical examining tables,1 table having no value,and tile 2 at $5 each 1 m~tal medical cabinet,approximately 13 years old 1 office sofa 3 4-dral/er fi 1i ng cabi nets (Suprel1le-Conservafi 1e)I'/i tllOut rollers :i at $25 each Ii 8 \'/aiting room clJairs (rionarch),approx.7 yrs.old at $10 each II 1 X-ray maciline,developing tanks,and table Ii Office drupes and carpet,no value II 1 corner tub1e 11itl1 rer:lOVuU 1c top 1 pictun;painted uy numbers,no value ! 1 COilt rilck I 2 \lrist \'/JtclICS,1 LJeing 10 years old,and 1 being 2 years old,I,ilprobablyTimex,at $10 eacll Accounts Hecei vab1e:II Dr.Inghram's /\ccounts Receivable,dating from II 1962 to cessation of practice in June 1971,total on I his records at face $32,253.45 and apply largely to I treatl:lent of personal injury claims of persons in II litigations.To date of inventory,$2,004.00 ;las ;1 been collected und considering l~espond to efforts II to date an estillldte of \'Iorth of total accounts.Ii il 'I "IIilIIIi'IIiI,:1 Ii iiIIIi l. 2. 5. G. 7. O. 9. 10. 18. .·C:'::':::':"-===--::'-'::"'-====::::--====-_::':';·==. 11. 12. 13. 14. .15.Ie. 17. PENNSYLVl\i'lIA REVENUE. OF DE?ARTMENT OF BUEf:t\U Of-COUNTY COLLECTIONS COUNTY OF COM,'vlONWEALTH R1-:31D[\,1'm:C~DZ='iT 1HASHINGTONi .................................·........·..........···..·..·_..·..........1 -nt<;o:t'!',\.:\-r-;--r-h-i-:;-'-.-c-t-u-r-n-lr.-.l-L:>-t~b...~-c-o-mp-:l-e...t-E'-d:-:l-n--:d~e"":t-u-:i-:l-a-n~ct:-::C::l":'1-:e-;d:-;1-n-:d-u-:~7171-c-u7t-e-,-:-';{7i'7t7'h-w-:i"71"71-a-t-t-a-c~h-'~-d-,-W-l-t-r-,-t-h-.)-i Register of Wills of the County where decedent resideui Return is due w1thin onJ:!year aCter dale of death,unless an ext·}f'-.,sion 1s ~runted hy the Secretary of Revenue.(S'~ct1on 703 of tli"l Inheritance anit Estate TI'.:\Act oC 1961.) IN THE :.'rL1TTE'R.O~·nlE ESTATZ OF '}.AFFIDAVIT OF_!.QI~~._QARREII_~B.G-tll3:~~~._....__.___F.XECUmXrix (St..t<l tull nnm~ot do<edcQt). . .Hashino-ton :lD1\II~'iISTP"~TOR~t.e or __.0 ..._._..COllIltl -Evelyn-}L--.Poellot 1 nghram .---.-.----.---------..-..__.__.F..x..."i:U~: ~~~of the eshte o(the above-named dececent being-duly sworn.depo~l6 and saJS . : Deceden~llJed __9stQ!?.~.E...-_...._........~_Q_..•l!l._]_!._....~3tate leaving ala3t will.copy of \IIhich 13 hereto attached.} ."Na~e and ad~:eu of atto~n~:O::})·R~l::~d ..J)::~:~ke:::;:q.:... .__..._........___'...._.._ ::;~:.~~:::rrir,~esd~:;::::n::~~;;~:·..ifaVVi~~~~.L1~t~~~E~q ..:Pttts.p-Urgh~.._-P...a.~_..-..l5.~19 _ '.20th 'Floo:!:Frick Bldg.Pittsburgh Pa.15219 That as such _??:S.§s:.~'!;!~~deponent is f.1mDiar with the affairs of said estafe and the property con- (~:~'''''llor·Atlmini.lr.1t.or) 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 .w'ith,0:-as 2.g~nt or deputy of another,Qr in decedent's individual name,"vith right of access by another as agent 'or deputy,with the exception of the following:- tiA:-lE A.'jJ ADDRESS OF EA',K OR OTHER INSTITUTION IN \';HrClI ni::CE:DS:,/T RENTED A SAFE DEPOSIT BOX None THIS SAFE DEPOSIT EOX R~NTED IN NAllE OR NA1,ES OF RELATIOnSHI?OF JO;~T .liOLDERS TO DECE:lr::~iT I.'- .:-:---~I=-'~~~~-=lr--- =to t That the contents of said safe dellosit box or boxes are itemized under Schedules of this return,with the exception .of the following,for the reasons hereinafter set:.forth:. That Sc/ledule A attuched hereto and made part hereof sets forth fully and In detail all the real property in the Commonweal th of Pen:lsylvnnill.of which decedent died having an interest therein.It also sets forth the mortgage enc~~brances upon euch parcel of real property at the date ofceath,givlo6-.the ('~OJOU!1t still due at centh,name of rr.ortgagee,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 'put'cels,the estimated market value thereof as of date of death of decedent. Thnt Schedule B attached hereto and l~ade part hereof sets forth fully and 1n detail all personal property wheres~ver 5ituated olVnetl by t.he decedent at the time of death;ell moneys left by the d,~cedent at t!l~time of death,whether in d~cedent's i=ed1ate possession,standing to decedent's credit In banks of deposit,savings banks,trust compunif!s,or other institutions,whether indivlduall~'~or in trust for nny other person or persons 3iv111g also separ:\tely the accrued interest thereon~if any,down to UH?last inter~$t d~y prior to decedent's death in the case of savin~s banks,and to the dute of decedent's death in all other cases;all bonds,postal savln~s,treasury certificates or notes and other evidence of in- dehtcrllless of the United Stl\tes to the d8cedentj all obligutions,whether b.y statute or agreer.Jent t~~y are desi;;nu~ec1 ns tax free,of the Ullited Stlltes,or Illl,)'state,or pollticul subdivision thereor..or of any forr~l.;n country,which nre olmerl fit the time of d'!uth;all wearing apparel,j~Yr'elr:r,'sllverware,pit:- tur~':<,~)ooks,works of (\I·t,llous.~hold f\lrnltllrc,hor~.c~,cal'rluges,Hutomobiles,bonts,Elnc any end nIl other per~oilll.l chattels of whlltso~vel'kind or nature,It'ft uydecedent.,together with th'!fairly esti'i1n.tcd 11IHI·k.~t ';;11110 t!,ereof;all bonds iII111 II\OI·t;;{l~es ~lp.l(l b;,',1I)cc,!ent nnd ot'all cla1l.,s uue und o\dn~lL'c,~d'"nt .\t,th2 tln:c or fleath,I\n,l nll prorltssory not.~s or othP.l·in::itrwnents in writtr:~for the paym~nt oC r.:oney (\r IIbl eh d"Cl'flcnt di,~,i posscssf~ll,of whlltsoevcr Ilntllr.~,wi til interest tlwrcon,if Iln~')gtvln;;t.l"]l~fllce vllll1"HTlll esUn1l1!ed rail'mnl'l.:ct vnlup.thereof,U!1(t if Stich esttmtlted CuiI'nll\l'kct Vlllll~be lC$s t:1.~n the fuc.'v;:lll",it S.lts forth brlel'ly the rl~a,;ons for such \\,-prl'cii\t1on as to each ite~i all lnoncj's p"j'able to the '.-st.ute fron liC.~in~;lIrunc('poUcles can'lell by d.~r:cdp.ntj 1\11 ll11nn.l.ty £tnrt Cnd(\\fl-:~nt contrl\cts the PI'()(":I~IIs (,I'wllich \wrl~p.1.:'·ltlJle upon tltl~l!eaU,0('the decedentj Hnd 1111 the Corp0l"tlte stocks I\.nd dl\'lch:n(l.~; rltl~'t.Jlt~·r('()1l lind un;nld os or the (btl~of ilf~o.t.h,lJOlllls nll.1 Hccrlled Int.flrpst tller'eon to the dntl)of dece- dellt':;rI-'nth uno!utl,,:'r !IlVCfitrn"nt ~;"cur!tles 00\'11.:<1 hy tl:·_~df)ced<?nt at th~tir.1Q 01'dC1\th,wlth til'!l:h'rk'~t. Exhibit "B" aMM. In the case of securities of close or family corporations,the values reported ar'!llS fnr as possible substanttaterl by f'inllncial statements of the corporations,showing the assets Itnrl lillb.1lities thereof as of t.he date of'death.The schedule also sets forth thn interest of rlecerlent Ilt the Ume of death in any co-partnership or business,and in support of the value of such interest there is Ilnllcxcd to said scherlllle,finl1ncial statements shOWing the Ilssets and lillbilities of saicl co-partnership or 11lIslnf>Ss. A copy of till'co-partnership agreement,(if oral,a statement setting forth the nature of'the 11gr'~'~I~>nt) together with a statement setting forth the character of the business,its location,and such other fncts pertaining to the business as may be pertinent to a fair and .lust appraisal of the clecedent's interest therein must be submittecl.It should also set f'orth 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 oecedent's death,or intended to take effect in possession or enJoyment Ilt or after death,saifl schedule sets forth the nature ano value of such pl'operty,to whom trnnsferred,the relationship of the transferees to the decedent,the proportionate share receiverl by each transferee and all other facts of a pertinent nature regarding said transfers.In the case of transfers intended to take effect in possession or en.l0:,ment at or after cleath,there is also attachecl to the schedule a cony of the deed,trust agreement or other instrument creating the trust.Ther,~is also set forth in said schedule a list of all property,real and personal,with its value,which paEses at decedent's deatll by virtue of the exercise by decedent,either indiVidually,or jointly with another,or any power of appoint- ment vested in decedent,either individually or jointly,by the Will,deed,or other instrument of another, with a copy of the instrument creating such power attached to the scherlule. That Schedule 0 attached hereto and made part hereof sets forth the names and addresses of all persons beneficially interested in this estate at the time of decedent's death,the nature of their res- pective interests,their relationship,if any,to the decedent,together with the ages at the time of decedent's death of all minors,annuitants and beneficiaries for life unrler decedent's Will.It also contains a statement shOWing which of the beneficiaries named in the flecerlent's Will,if any,died prior to decedent,the dates of their death,their issue,anrl the relationship of such issue to the benef1.ciary. That Scf,edule E attached hereto and marle a part hereof sets forth all property,real anrl per- sonal,owned by the decedent jointly with another or others,including intangible,standing in the name of the decedent and others,plus the date and place of record of instruments effecting the "estiture of real estate and the date of acquisition of personalty,plus the name,address and relationship,if any, of cO-.owners to the deceden t. That Scf,edule F attached hereto and made a part hereof sets forth fully and in detail all debts and deduction~claimerl for and on behalf of this decedent's estate,inclurling filneral expenses paid; family exemption,where applicable;costs of administration of this estate;counsel fees and filCiiciary'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 anrt tmpairt 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 pledgcrl for oblign- tions,if nny.It 1s agreed that the fiduciary will present proof of said clnimed obligations upon re- quest,that if the amount actually paid in settlement of any fee,commission or debt is less thall 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 accordwlce therewith. That the totals.of the appropriate columns in Schertllles "A",nil","C","E",and "F"as directed therein, have been carried forward and properly registered in the Sununary. Subscribed and sworn to before me this . ..........................................................day of 19 .. (Street Numbe-,·) (City or Town an.d State) SOTE:IJef'nrc sl.~ll1np;nf'f'ldavl t.mllke SUI'e 1\11 blank spllees in the llf'fidavit Illlll schedules annexed I,rc filled in with d,~t/lils or the worn "None",llU11 ill case the asset.s include 1'lIre IUld unlisted securll.1ps, secul'i ties of'close or f'lImlly corl'0rat.l,)ns or an Interest in llll)'eO-I'IlI·tnersltlp or buslllt'ss,that the data anI!st.nt"llll'nt.s require,!wll!er t.he 1'1I1'ngrnl'h nhove relllt.lnp;to Schl~r1\lle "fI"llr(~nttachc(!.Also m(\k,~ eer·l.ain tllIlt column .1f1 in t.he "SIlIIulIllr'y"has been properly completec!/IS I.lbove-direc tel!. =-- C(Jt,iMUH',k/,L'rf OF rE~1t1SYLYA1~IA DCPAI?l/\EtH OF REVENUE BUREAU OF COUtlTY COLLECTIONS "TRANSFER INHERITANCE TAX RESIDFNT DECC;DENI," SCHEDUL.E CIA" REAL PROPERTY '\::(9"-p'~-:$'...·L.'/)(.'J•_".,.,'A~.(,,&~;rd"\,.l\ .(",'1);"""',I'd..~~~~ Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece- dent.Where property held as joint tenant or tenancy by entireties,report on Schedule "E".Property held by the d~cedent as tenant in common with another or others,:;hou Id be identjfied as to quantum of interest and the estimated value should be that of the decedent's interest ani,. The real r'ooerty located In tho C.:lmmonwealr!-l of Pennsylvania should ba (,:(2)(3) described by lot and block number,streot and street number,tOCJtlther with DEPARHIENT o general description of the proporty,wirh a referonce to Ihe record of tho ASSESSED VALUE VALUATION conveyance by which the decedent took tille;If a form state number of a,FOR YEAR OF ESTIMA TED CAUTIONcres;also stotement of mortgage encumbronces upon eoch parcel at death DECEDENT'S MARKET VALUE (Do nol writ<,of docedent.Taxes,assessments,accrued (nlerest on mortgages,etc.,are DEATH In this space)to be listed on Schedule "F"and must nol be deducted from Ihis schodule. None 0 . '. - , Insert this tolal opposite "real "Sid I l't"in the XXXXXproperty,C lC U C \0"As f~cported"column on the last page of this return. l ·' _CO\ljIONI'iEi\LTH OF PENNSYLVANIA TRAJ'[SFER INHERITANCE TAX 'RESIDENT DECEDENT SCHEDULE "B" PERSONAL 'PROPERTY INSTnUCTIO~S:This Schedule must disclose all tangible and intangible personal property owned individually by the decedent.at the time of his death.Property owned by the decedent jointly with another or others must be listed under Schedule "E".Intangible personal property,titled in the n~~or 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 or the administE'red estate. Tangible personal property should be listed first (e.g.Jewelry,wearing .apparel,household goods,and furnish~ngs,books,paintings,automobiles,boats,etc.) Intangible personal property,such.as bonds,treasury certificates,cash on hand and in bank~ stOckS,mortgages,notes,together with accrued interest or diVidends,salaries or wages,insurance pay- able to the estate or fiduciary in said capacity,partnership interests,interest in any undistributed estate or or income rrom any property held in trust under the will or agreement of another,even though located outside of the State,at the time of death,should be listed in this schedule. --...,.----------------------,r----.-----..,...------. Item No. 1. ~J.•2• ITEM List and describe fully Office equipment sold 4/5/72,see schedule attached X-ray machine UNIT VALUE ESTIMATED MARKEl'VALUE $635.00 500.00 DEPART1IE?jT VALUAT (Do not write i this space) 3.Accounts receivable $32,253.45 Accounts non-collectible 23,524.46 Insert this total opposite "Personal Property",Schedule "B"in the "As Reported"col~~on the last page of this return. x X $8,728.99 $9,863.99 ESTATE OF JOHN GARRETT INGHRAM SCHEDULE 3 Office Desks 5 Fabric Secretary Chairs l '1 Adding Machine,approximately 12 years old '2 Electric Typewriters,1 being portable,approximately 12yearsold o /1 'Corona Copying Machine,2 years old i '1 Portable Tape Recorder,Approximately 5 years old i '3 Medical Examining Tables 1 Metal Medical Cabinet,Approximately 13 years old ~l Office Sofa '3 Four-Drawer Filing Cabinets 8 Waiting Room Chairs,approximately 7 years oldI....1 Corner Table with Removable Top 1 Picture Painted by Numbers I~l Coat Rack ?2 vlris t Watches,1 being 10 years old,and 1 being 2 years old RCC-3S CU\lMU\Wl:::ALTIl OF PE~NSYI.vA:-I [A T~tA:;SFr'~i\I:\'IlE!UTAr\CE TAX SClIED UL1';,II C" THANSFimS fair (1)Did dt".>.·c!ent,'"itllin two )'f)(ll'S of'death,make any tnll1sfl~r of allY la/.tteriaL part.(~Lh.Ls estate,witllout receiving It vnlunlJle und a<.leqllflte cnnsir1eraU.on therefor?(Answer yes or no)NO (:.n Did rlecedent,within two yen"s of death,transfer property from hi.mself to himself and another or others (inclwling n spouse)in joint ownership?(Answer yes 01'no)YES (3)I l'the llllswer to (1)or (~)above is i.n the uffirmal:ive state: (a)Age of r1ecerlent at time of'tl'ansfer 48 (b)State of decedent's health at time of making the transfer.(l'iote 1). (c)Cause.of decedent's death.(Note 1).cancer ('1)Did decedent,in his lifetime,make any transfel'of property .without receiving a valuable or adequate considenltion therefor which was to take effect in possession or enjoyment at or after h:l.s death? (Answer yes or no)NO (a)lI'as there any possibility that the property transferred might return to transferer or his estate or be subJect to his power of rlisposition?(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 wi thout receiving a valuable and adequate consideration therefor wHler which transferor expressly or impliedly reserves for his life or any period which does not in fact end before his death: (ll.)The possession or enjoyment of or the right to income from thlO'property transferred? (Answer yes or no)_--=N.J.;O""-_ (b)The right to designate the persons who shall possess or enjoy the property transferred or income therefrom?(Answer yes or no)NO (0)I f the answel'to (5)(b)above is in the affirmative,s tate whe ther the right was reserved in decedent alone or 0 thers _ (7)Dir1 decedent in hi.s lifetime make a transfer,the consideration for which was transferee's promise to pay income to or for the benefit of care of transferor?(Answer yes or·no)NO (8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was SUbject to change, beca\lse of a reserven power to alter,amend,or revoke,or which cOllld revert to decedent under terms of transfer or by operation of law?(Answer yes or no)NO (9)If tile 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 ann others? (Answer yes or no)__ NOTE 1:The answers to these questions should be sU'Pporter'!by affidavit by the attemi.ing physician as well as a copy of the death certificate. NOTE 2:If answer to any of the above questions is yes,set forth below a description of the property transferred,it's fair market value at date of death,dates of transfers and to whom transferred,with relationship of transferees to decedent,if any.Submi.t copy of any trust deed or instrument,if trans- fers are claimed to be non-taxable,also submit detailed statement of facts on which said claim is based. NOTE 3:List applicable property below in manner in which provided in Schedules A,H,or E, ......"'-====~ ITE,I!DESCRIPTION HAPJillT Vf\LUE (Est imated)DEPT.VAI,UATION (Dept.Only) 1.House and Lot,105 Oakwood,Pa. Above property conveyed by deed dated March 30,1971 by John G.Inghram and Evelyn M.P.Inghram to John G.Inghram and Evelyn M.P.Inghram to establish and record a tenantcy by the entireties in said property. (See Statement to Schedule "e"attached hereto) Insert.this taVil opposite "Transfers",Schedule "C"1n the "As Ftrc,ported"column on the last page of this return. STATEMENT TO SCHEDULE "c" ESTATE OF JOHN GARRETT INGHRAM,DECEASED The conveyance by the decedent on March 30,1971,was not made in contemplation of death.Rather the conveyance was made to establish a tenancy by the entireties in the property between the decedant and his wife,Evelyn M.Poellot Inghram, whom he had recently married.At the time decedant made the transfer,he was forty-eight (48)years of age.Based upon the foregoing,it is believed that this transfer was not made in contemplation of death,and accordingly not taxable under §222 of the Inheritance Tax Act. flCC-37 (12-(.3) COi\l~II)i\'\n:..\1.TII OF I'l-:0:;,\SYYLANIA ...THANSFl-:l\INIlEHIT:\NCr:TAX nJ::SIDENT D1::L'EVE:\T SCHEDULE "0" ...BENEFICIAHIES - ilEr\EFICIARlES AND ADDRESSES RELATIONSHIP SURVIVED(If step,children or DATE INTEREST OFStatefullnamesandaddressesof'all who illegitimate children DECEDI::NT OF BENEFICIARY ave an interest,vested,contingent or other are involved,set STATE YES IN ESTATE wise,in estate)forth this facL)OR NO BIRTH Evelyn M.Poellot Inghram 105 Oak~'lOod Road , 9/20/38 ResiduecMurray,Pa.wife yes and joint ""."property - - ,. : . .' .. ,' .,;,.,...'..." ,..,,,..• J ..'. ( h M Deponent further says that all the above-named heneficiaries are living at this time except below: NAME DATE OF DEATH RESIDENCE , -.- CO~l.\IONIVL"LTII OF PENNSYLVANIA TRANSFER INIIEIUTANCE TAX RE~IDEN'I~DECEDENT SCHEDULE"E" JOINTLY ~)\,;NED \'IWPERTY Ir-;STRl'CTIONS:Tllis ,,;checlulo must disclose ull property,relll ami personal,owner!by the r\ecpclpnt ,Jointly wi til I1nother or others,including intangibles,standing in the nllm'~of the decedent lind others.List real ('state first,as entireties,or Joint tenants,glvinl;urief clescription,as indicated lmcler Schedule -Aft,plus the clute and place of record of instrlunent effecting vestiturp.,but clo not include entireties or out of state reul estate value in estate valuution column.Personal property shoulcl be listed as in Schedule "8",plus elate of acquisi ~ion,and the name,address anci relationship (if any)of co-owners to the (lcc.'dl'nt. Property Interest DEPART1.n·:NT VAL{jATIO~ CAUTION-Do not Write In This Space. Value of Value of Entire Decedent's Estate Valuation percentage Share Unit Value Description of Property,Date of Acquisition,Name Address lU1r1 Relationship of Co-Owners,anrl Place of I\pcorrl of Instrllln(lnt,wherp nelll Estate, <»<~>',S(~.->(QX?\X<yV:};';&~:<':.<:',,,ox ):y~()Y.('A,X:;:<~y.,v'x:.M'''V':''x'~'Yx:-</'/(xV 'y<,'Y<5 ;X 'y'~;,.A9 Ym':>>(,x ,[/0;&<><V;<~ 1.House and lot,105 Oabvood,Pa., McMurray,Pa.• 2.Household furnishings 3.American Consolidated Industries, '10,000 shs.common 4.Ocean Energy,2,500 shs.common 5:Checking Account,Pittsburgh National Bank 6.Savings Account,Pittsburgh National Bank 7.1971 Mercedes Benz 8.1970 Cutlass Oldsmobile 9.Collection of paintings 10.Brokerage account -Merrill Lynch, Pierce,Fenner &Smith,Inc. Items 1 -10 were owned jointly by John and Evelyn Inghram as tenants by entireties. ll\~el·t this totn.l opposite "Jointly OWI1CI\I'!"l1pert),II,Schedule "E"U in the "As Ilel'ortcd"COl11l!Dl on the lust llll~~e of thIs return. OF THE ESTATE OF )'fATIER OF THE APPRAISEMENT (Exccutor-Admi nistrator must complete "As Reported"column #1.) 0-1 "'d ~...(b (tlP>...e:..::l '"In 0......::l "d(b P>............0In>0"d (b...~0>0(tl...-< ()...o'"In >-1~ &-cr tr:I'".....P>..... (b P."THE !No,fi.~.~.7.?~l1YearWill Administration ....J,qp:n G.~.~J;".~t.t:l.nghJ;".?l11 . Deceased Late of McMuJ;",J;"~y.,:r..g .. -~enn?"'::r' t ~('):"'-" County of Wg~hip.g1;:;9.n ,.. Commonwealth of Pennsylvania REPORT AND APPRAISAL enc:~~;> ::0 en >-<n?"' ~ "'-" ~~~<h<h<h ~\.D;~;~\.D ~ ~j l ~r~[~:w:: :c;w :0 ::0_l~1;1 I ;.~!1:::,................. BERKMAN RUSLANDER POHL LIEBER &ENGEL 20th Floor,Frick BUilding Pittsburgh,Pennsylvania .15219 <h-'(I).<h <h '*<h ........>:r. ~:tJ(1;_2'N....-2. ::Jr::c.. " ·.,••••~#-'••••~."""-.'.,~~••••••--_•••\ •t -/\ Form "406 (Re....Sept.1972) otpattment of the TrtlSury tnternll R~...enue Service United States Estate Tax Return Estate of citizen or resident of the United States IRS use only Dale received Decedent's first name and middle initial Decedent's last name Date of death ___----::J:...::o:..=.HN=J'--=G~.l_---'-I-N-G-HRAM-------I-----'-O-ct-()E-~!~_Q__,_~_211 _ Residence (domicile)at time of death Year domicile established Decedent's social security number 105 Q?-kwooc:l_~()_?-_cL-M-f.1j~I!_~Y.,_PC!--_-._~__1--..:9-=2=3 --,-_1..:-9_2-_1_.8,---~3c....::5,--7~4 _ Executors,administrators (including ancillary executors and administrators),or persons in possession of property Name Designation Address (Number and street,city,State,and ZIP code)_._--- Evelyn H.Poe11ot Inghram Executrix 105 Oakwood Road,McMurray,Pa.------- - Telephone numberAddress(Number and street,city,State,and ZIP code) ~ttorney~~presenting~~e.~_s_t_a_te~,_i_f_an___'y,___;----. .__..,..-_ Name Ronald D.Ecker Marvin S.Lieber 1131 Frick Bldg.,Pgh.,Pa.15219 20th Floor,Frick,Bldg.,Pgh.Pa. 15219 412-281-2750 412-391-3939 Declaration under 26 C.F.R.601.502(c)(3)(ii)if return prepared by an attorney I declare Ihall am (Ihe/one 01 the)allorney(s)listed above represenling Ihe estate,and thaI Iam currently qualified to practice in the Stale of •••...•.......•...••..••.•.•..•......._...• (Slgnalure of attorney if he prepared the return)(o.te) Name and location of court wllcre will was probated or estate administered ICase.number _G.QurL oL.GommQIL.l'.1.e.as 0 f Wa.shingt..o.U-.CJ:y.,Penn~lY.Q.nl7-'·a""--__6.3:-l.2.:-_1-'L _ If decedent died testate clleck Ilere 0 and attach a certified copy of the will.Orphans I Court Divi s ion Computation of Tax Has a prior estate tax return been filed,have any prior estate tax payments been made,or have certain marketable United States Treasury bonds been redeemed as explained in General Instruction E in the separate instructions?. If "Yes,"attach explanation. DYes KJ No = t:IVc.. t: IV0.. 1 Total gross estate (from Recapitulation,page 3).'\'. . . . . • •1....$.3.2.8.~5.8.9.....6.5...• 2 Total allowable deductions (from Recapitulation,page 3)'..••••••J,c)~O..~~a.~~03.1 . 3 Exemption .._ 4 Total ceductions plus exemption 255 977.93_ 5 Taxable estate (item 1 minus item 4)72 611.72"""""_._~--_.-_.._.-.-.-_.. 6 Gross estate tax (use Table A in separate instructions)..••..•.t3.~.Q.3J_....2.a ... 7 Credit for State death taxes (use Table 8 in separate instructions and furnish credit evidence)!260.89 8 Gross estate tax less credit for State death taxes (item 6 minus item 7).Tllis is tile net amount payable I unless credit for Federal !5ift taxes,foreign death taxes,or!~~_~_~y..c:~~.~c~_nsfers~::~air21..~d_i~..£'a_rt_!!L:..I .1.2.,.7..7.0..39.. 9 Credit for Federal gift taxes (Attach computation.)., . • . . • .1 .ln.t.ex~.s.j:;1 989 .71 10 Credit for foreign death taxes (from Schedule 0)(Form 706CE is required.).••...7../.30.1.7.2 · 11 Credit for tax on prior transfers (from Schedule P).1__lILL5..L2:L- 12 Total of credits under Part III (total of itcms 9,10,and 11)13 ~760.10 13 Nct estate tax payable (item 8 minus item 12).•I Please attacll the neccssary supplel11cntill docul11cnts:see Generallnstruclion F in the scparate instructions. Under penalties 01 perjury.I l!eclare that this ,etutn.incluJilig accompan~ing Sotatcflll!r.tS.flH tzeen flJmined by me,and IS,to the b('st 01 rny ~no....l(,";fe and belIef.trlJe,correct,ar,Ocomple~e.If pltpued by a pelson other than the elecutor,administrator,or pCf!:ton In PO'::lHHiOn tl pro~erty,his dcclalition is ba~ed on all infofnut,cn ot ",-Ilich he has af':y knov-'ledJ:;e. ....r:.-~~.,-::!.Lr;).,:.'~~!!:.U.(..(,(.'!./:..~..a.·u.):I(.t1..!?//."'",.,.".,.._............,~..:'./...::-:..::.~.. (Sisnatur.of elj~~~MA~t'RLls'LAiNDEsRonp~rHr\,EBER&E .(Date) ···································20·t·f,···F-··'·o..O··r·,···F·'r'j·c"k····B'·'u··j·I'd'·j·n··g··"··'··'··.NG.EL .,_~___.. ........F.jt.tsbur.gh,..I?ennsylvania·.1-521-9.····....... (~O-lC,-!'I.:001-1 Exhibit "e" Form 706 (Rcv.9-72)~_.:...--:._--..:.-_---------------------------.;....,--_..:.._----------.. Estate of:JOHN G,INGHRAM General Information :.J 1 Address of decedent at time of death (Number and street,city,State,and ZIP code) _lJlS__Q<9.1<\vo Qq_RQ.(1_~:L)Jl~li\Jr.rC1Y--)Pa.l53J7 _ 2 Place of death,if different than decedent's address (e.g.,name of hospital) 3 Cause of death ____->GanG_e.=.r _ 5 Decedent's physicians Name I 4 Leneth of last illness . 5 months Address (Number and street,city,Statc.and ZIP code) Ralph Wilde,M,D.Allegheny General Hospital,Pgh.,Pa.Jl~13_~~~dL~~~~f<)Htr.~~.'-__'_~~~~_n~8.=.~.::::.~Q.:::.1 uf::)..gr_3~3.:::..t~=-~:::.~:::.~:::..l.L~t-=~~l=-t:::..:t=_=~~~::...:E=..::~;..J:.g::L':G~~l_u_=l;~g~~_p_a_._ 6 Date and place of birth ___~November 20__1223 Eenns-y-l van1~'a~-:---:-..._:_ . 7 Decedent's business or occupation.If retired check here 0 and state decedent's former business or occupation. ___-----'MgQLeal_D.Q_eto'Lr~_:__:_:_-------------------------­ 8 Marital status of decedent at time of death lz]Married-Date of marriage to surviving spouse Febru..f1D7--lli.~)-=1,,-,9L7~0~_ -Domicile at time of marriage __MU!>e","M:.J..u~r~r~a!:!:,J:Y-J''-.6.P..!:a:i.L.':...-__o Widow or widower-Name and date of death of deceased spouse o SingleoLegally separated-Name of legally separated spouseoDivorced-Date divorce decree became final .9 Did the executor,administrator,or person in possession of property who is required to file the return make a diligent and careflll search for property of every kind left by the decedent for whose estate this return is filed?.!XJ Yes 0 ~lo 10 Individuals Wll0 receive benefits from the estate (do not include charitable beneficiaries shown in Schedule N or any heir receiving less than $1,000) Name.-Enter the name of each individual who receives benefits from Amount.-Value all interests on the date of death or ttle alternilte valua· the estate directly as an heir.next·of·kin.devisee.or legatee or indirectly tion date,whichever is used,for estate tax purposes.The interest of eac;l (for example.as beneficiary of a trust,ilnnuity or insurance policy,share-beneficiary should be valued in the same manner as it \'Iould be va!lJe:J holder of a corporation or partner of a partnership which is an heir,etc.).for estate or gift tax purposes.Where precise values cannot readily be Social Security Number.-lf the individu~l has not been located or has determined (certain future interests,for example).a reasonable approxim~· no social security /lumber,etc.,enter such explanation.tion should be entered.The sum of the values of the interests of ail ur.lJorn Age.-On the date of the decedent's death.or otherwise unascertainable beneficiaries should be shown on the last hoe Relationship.-Include relationships by blood,marriage.or adoption or (all unascertainable beneficiaries).Values should be stated without red,:ctioo1 indicate NONE for any estate or mherllance taxes. NJme SociJI security number Age Relationship to deccdent Amount- Surviving spouse Evelyn P.Inghram 163-30-730 33 x x x x x x x Joint Property Others plus 1/2 Insu- ranee Trust Func John Inghram 13 1/6 Insuranee Trust Fund Megan Inghram ..11 1/6 Insuranee Inghram Trus~Fund James.8 1/6 Insuranee Trust Fund ." All unasc~rtainable beneficiaries x l()( )(x x x x x x x x x x x x x x x x x x x x x x x x x I(x x x x Alternate Valuation (These instructions apply if alternate valu3tion is elected.For furtller informatiol1 on this subject.see the separate instructions.) 11 An election-W'·t;";ve the gross cstate of tile decedent valued as of thc alternate date or dates is made by entering a checkmark In the box set forth bpiow.o The executor elects to 11ave tile r,ross estate of this decedent valued in accordance with values as of a date or diltes subsequent to the decedent's de:ltll as autiloriz(ld by section 2032 of the Code. ;",--_.....--'--.........._"'•••_~......,Lo-'-"__•_~.,,_.'_,'•.:',•....A..•_"• Form 706 (Rev.9-72) Estate of:JOHN G.INGHRAH SCHEDULE A-Real Estate (For jointly owned property which must be disclosed on Schedule E,see the separate Instructions for Schedule E.) ... " -0-.1TOTAL(Also enter under the .HecapltulatlOn,page 3.), Item Oescdplion Allernale Allernate value Value at dale of dealhnumbervaluationdale--- I NONE -0- , ! ,! , ; , ,., t· Schedule A-Page 4-(If rnorc SpJCC IS n~~(led.insert iH.ldition31 sheets or same size.) ..._.,--..,_..-.._-._.~,'-.--.---.-.~..--.- Form 706 (Rev.')-72) Estate of:JOHN G.INGHRAM SCHEDULE B-Stocks and Bonds (For jointly owned property which must be disclosed on Schedule E,see the separate Instructions for Schedule E.) Item De,cription (including face amount of bond,0'number 01 ,ha,es Unit value Alte,nate Alte,nate value Value at date of death number and par value where needed tor identification)valuation date-- I NONE -0- TOTAL (Also enter under the Recnpituli1tion,pJge 3.)-0- c:'o{J-IG-S....001-'(It mo,o sp.,co IS needed.Insert additional '"ccIS of same sIZe.)Schedule 13-P<1ge 5 .••0..........• _0--; Form 706 (Rev.9-72) Estate of:JOHN G.INGHRAM ... :. (It mOre space IS ncoded,insert additional .heets ot same slle.) SCHEDULE C-Mortgages,Notes,and Cash (For jointly owned property which must be disclosed on Schedule E,see the separate Instructions for Schedule E.) lIem OesCfiplion Alternate Alternate value Value at date of death number valuation dale I NONE -0- TOTAL (Also enter tinder the Reca pitlJrMion,page 3.)-0-Schedule C-Paee G ..~..;_..•.-...._---_.}....~\.~.. u.s.TREASURY DEPARTMENT-INTERNAL REVUWE SERVICE fORM 712 LIFE INSURANCE STATEMENT (REV.MAY ItW)(To be filed by Execlltor with Federal Estate Tax Return,Form 706) 1.NAME OF INSUR"NCE COMP"NY United States Government -Veterans Administration z.NAME OF DECEDENT (IMUTed) -..Jolin G.In nl)[":1") ",.KINOOF POUCY ••NO.OF POLICY Ordinary Life FV 48 71 9g V 336 6]23 S".N""¥lES OF BENEFICI"RIES S9. Enter l~velvn P.In;''llram sc.so.thele Items on e.FACE "MOUNTOF POLICY 7.PRINCIPAL OF AHY INDEBTEDNEsS TO THE COMPANY Schedulll D.DEDUCTIBLE IN DETERMINING NET PROCEEDS 'S 000 Form 706 I.INTEREST ON INDEDTEDNESS (/,"'"7)"CCRUEDTO D"TE OF DEATH •• 9.AMOUtiT OF ACCUMULATED DIVIDENDS 10.AMOUNT OF POST-MORTEM DiViDENDS 1956.52 •29.75 11.AMOUNT OF RETURNED PREMIUM 113.LrO n.AMOUNT OF PROCEEDS IF PAYABLE IN ONE SUM n.VALUE OF PROCEEDS AS OF DATE OF DEATH (If no<payobl.in one .um) $6 00!+.67 $ 14.DATE OF DEATH OF INSURED IIS.DATE OF ISSUE OF POLICY 115.AMOUNT OF PREMIUM 10/30/71 !t/l/S7 $1n8,95 17A.PROVISIONS OF POLlCV WITH RESPECT TO THE DEFERRED PAVMENTS OR TO THE INSTAL.LMENTS (NO·I'£:Whtr.mari'a/dedue'ion under Code 'e<1ion 2U56 i,.-nll()lutd.i/olhu Ihan lump .um uulcnwnr awhorlzed.copy 0/inJuronce puliey .houJd be auodtN.) Insurance Officer INFORMATION IS DISCLOSED BY yOUR urale 5lal,'",cnl lIluSI be filed for D.AMOUNT APPLIED BY THE INSURANCE COMPANY AS A SINGLE PREMIUM REP- RESENTING THE PURCHASE OF IN- STALLMENT BENEFITS y of the ex~cutor to procure Ihi~ IIlpnny and file it wilh Ihe return. ed.Ihe in:,urance ,'OUIPUIIY .},ould Ie "fliciul of th~Inlernul Itl'HIIUC TLE that thiB statemcnt 8CtS forth 178.AMOUNT OF HC.D"TE OF IlIRTH AND NAME OF ANY PERSON THE DURATION OF WHOSE LIFE MAY 17 INSTALLMENTS MEASURE THE NUMDER OF PAYMENTS $• 17E.BASIS (MonalilY labl.and flU.of i"",,,,,)USED IlY INSURER IN VALUING INSTALLMENT BENEFITS 11.WAS THE INSURED THE ANNUITANT OR BENEFICIARY OF ANY ANNUITY CONTR"CT ISSUED BY THE COMPANY? DYES ~NO U.NAMES OF COMPANIES WITH WHICH DECEDENT CARRIED OTHER roUCIES AND AMOUNT OF SUCH POLICIES IF THIS ;RECORDS Not of Record The undersigned offieer of the above-named Insurance company hereby certifics correct and true information. DATE OF CERTIFICATION SIGNA~EI/)'OJ 0'n ~};3 "'-I /,/(1/.I/[>.:.·(jS oW~A.~(.(l.~"}<JGENNc.HN3..'... • INSTRUCTIONS PURPOSE 01'STAHMENT.-The information 8hown by thia 8tate·DuTY To FILE.-Ir i8 the dut menl i.required lor the purpose 01 Ild..nllinin~the statutory ~roaa slolement frolll the insurance coC81ale01thein,ured lor h,.I''fRl,,'"lute ll'x l'url'0",'8. :'iTATUIt:NT UF IN'l'la:!l:-Thi.statclIlenl lIlust I",lIla,le.011 behalf H"we\'('r,il spccifi..ully rcquest of Ilu'insurunce cOIIII'"ny ",hi..h i".ue.l Ihe p"licy,by all "Ilicrr of iile Ihig slot"nlt'ut dir...'t wilh tl Ihe (·OIl'lHlny hllVill~Lll·('t·~~III tI",record:"'of th,·(OOl1lfhlny.For S('f\'iCI'lllnkinil lite r,'!Ju"al.purp(l~""HI Ihi~slnklll"nl,u l"nil1lil,'.i~IIutllrr IlIlly I,,·IIscd in lieu of a IlIiH\ultl ~i~unllln..ulld.if used,"hull l,l~billdin(;as a l1Iallllul :"F.rAK"n:SrATEMf.:"TS,--A :lep -"i~t,al'lrt"('nch policy lisl,,,1 (Ill II...relllrn.--- FOR'"7 t 2 (REV,MAY 11'6) U5.TREASURY OEPAllTMENT·-I"nH,.AL REVENUE SlRVICE LIFE INSUHANCE ST A n~MENT (To be ji/rd by /';xeclltor witII FI'derll1 Es/atu T(Jx UL'lltrll,Form 706) I.NAMEOF INSURANCE COMPANY _Colonial Life Insurance Company of America 2,NAME OF DECEDENT Unwrrd) John Ga.t;:rett Inghram.H.-=:,D....:.:--_ 3,KIND OF POUCY A.NO.OF POl.ICY 5B. Gro~rm~...:L::.::i:..::f:..:::e'___I--"-·0-S-7-7-8-------------- SA.NAMES OF UENEFICIARIES Enter these items on Schedule O. Form 706 Evelyn M.Pocllot 5C. 6.FACE AMOUNT OF POLlCY s 5,000.00 8.INTEREST ON INDEBTEDNESS 111<m 7)ACCRUEDTO DATE OF DEATH S 9,AMOUNT OF ACCUMULATED DIVIDENDS II.AMOUNT OF RETURNED PREMIUM 50. 7,PRINCiPAl.OF ANY INDEBTEDNESS TO THE COMPANY DEDUCTIDLE IN DETERMINING NET PROCEEDS $ 10.AMOUNTOFPOST-MORTEM DIVIDENDS $ 12.AMOUNTOF PROCEEDS IF PAYABLE IN ONE SUM $5 000.00 I ·13.VALUE OF PROCEEDS AS OF DATE OF DEATH one fum) $ (If nol poyobl•.in IA.DATE OF DEATH OF INSURED October 30,1971 l IS,DATE OF ISSUE OF POLlCY October 27,1967 j18.AMO~/~OF PREMIUM 17A.PROVISIONS OF POLICY WITH RESPECT TO THE DEFERRED PAYMENTS OR TO THE INSTALLMENTS (NUTE:Jl'here marital Je-Jucl;on under Code .u.'Ction 2U56 is inl'OIl'c:J.ifvlher then Il!mp )um Jelileml'fl'Qu'huri:t'tJ.COP)'0/i,uuronce policY should be aaochN.) 17B.A~~OUNTOF IN:iTAu..MENTS 17C.DATe OF BIRTH AND NAM:':CC'ANY PSRSOr~THE DURATION OF WHOSE LIFE MAY MS'SURE THE NUME=:R OF PAYMDITS 170.I'.MC':JNT APP'_IEO BY THE INSURANCE C'')~PAN'f".S A S;NGLr:£"'Rr.,.,.,iUM REP- R£:SCNI !~G THe PUi~CtiASE OF IN. STALl.MENT BENEFITS 17E.BASIS \.\1"rtu!Il.'·tlll,l.·and 'lltl''')inll'rofl USED By INSIJRER IN 'vALUING INSTALLMENT BENEFITS 18,WAS THE INSURED THE ANNUITANT OR BENEFICIARY OF ANY ANNUITY CO,",TRACT ISSUED BY THE COMPANY? DYES DNO--_._------_...-._---_._---,-._------- 19.NAMES OF COMPANIES WITH WHICH DECEDENT CARRIED OTHER POl.ICIES AND AMOUNT OF SUCH POLICIES IF THIS INFORMATION IS DISCLOsED BY YOUR RECORDS ----_._------------------------------- Tlte Ilndl'r,i~lll·ll offiepr of tltc abO\,C-llaIlH'll ill'llrane('COlllpall)'hereby certifies tltat this statcment scts forth correct and trllt:illt'l,rmation. DATE OF CERTIFICATION SIGNATURE TITLE October 5,1973 1 L~/Asst.Hanar,er,Group Claims, ----<;,,',~._------------------------- INSTRUCTIONS Dept I'l'R,'osr In'~T.'Tt:\'[:"T,-"hf'il\f..rl1l~li ..n ,1"''''11 \,y Ihis ,Iall" IIH'nt i...ft.-quir.·.){t'r till'purpn.....'cd .ktt'rllllnill~th.·~ta'\lt(lr)'J.=.r(J~~ nlall'(II th.·i"-lIrt'd fur r,·"n.t1 "-1.,••,1;,\I",rl'u,,'~, ;-;1 Hl:"I.\T III'1\'11:1 ",-TI,i-,1"k,",'"1 11111-1 I...II,,,d.,...n 1"·h,,lf "I Ih.·ill'"r••I1.·.·r""IJ>:III\"I,idl ;,-II..d II...I'"l,,'~',I,y ;111 ..Ili...·r (If 1111'l·lI"lp;ln~.h.l\ilt~OIt...l·.....III lilt'rl·l'or~l..IIi ,III'1·I'lllP,IIt~.Fllr pur·llll...'·...:IIf thi ......1.llc·IIII'III.a L••·...II1I1I.·~if.=II.ltllrf.1I1.l~Itt'""I·tI in lil'lI of :l Ill:llHLtI ..ir:Il.ltlln'.111'1.tl ""1,.1...h.tli 1'1'Ilil1,llI\t-:.~I"a 111;11"1;11 'oj ~I\:tlllfl·. Ih TV To FII.r..--1t i~11..-(1111)',,!Ih,'r""c'lIl"r I"prorllrl'.his ,1,,1"""'111 frulll II,,·ill-lIr~".",(,'"l1pany all.1 fill'il ""ilh'Ihe relllrn. II"w"\',·r.if ,p."'ili..,,I)'rt''I,,,·,!t',I.Ih~irH,uTHlll'C r"mr~II~'~h()ul,1 Jil,'thi",1"t"""'111 din....wilh I"....lliei,,1 of II,,'1IIll'rnai Hl'\'l'lIUe ;-;"f\i...·",,,kill"Ih,·r"'III.·,1. :O:I.I'\IIHE ;-;nTl:\H:'T',--.\,"p:lral(',lall'llIrnl I1lU,t hI:fill'll for ".11'"1''Ili,',·li..t.·,)un th..f,'lurn. "'''''WIl >.-...._".'...,•.•...I.-~_'..~._~.,_.S-_.".•..-'-~•..:.._.~~_ U.S.TREASl.DEPARTMENT-INTERNAl REVENUE SERVICE rORM 712 (REV.MAY 1966) LIFE INSURANCE S1ATEMENT (To be filed by Executor with Federal Estate 1'ax Return,Form 706) I.NAMEOF INSURANCE COMPANY _.T.HE_P_Elil'J MUTUAL LIFE INSURA.::N.:...:;C::.::E:.....=C..::.O=..:HP::...:ANY:..::..:...o'--_ 2.NAME OF DECEDENT('"""..J) 1__-,~.oH~~.Q.IriGHlLAH 3.KIND OF POUCY 4.NO.OFPOLICY _____Q1iRI_iJ_A_i{Y_~I=}_'=E ~__I--....:.4-'---'-0"'-'32::.--'-7~43~_ ____l)l1TEj)~Ll~L-=-6=4 . ._ 6.FACE AMOUNT OF POliCY 7.PRINCIPAL OF ANY INDEBTEDNESS TO THE COMPANY DEDUCTIBLE IN DETERMINING NET PROCEEOS ....::1:...<,-'-..7-=..,09<.....:.:....=2-=-6 _ Enter thufl items on Schedule D. Form 706 5A.NAMES OF BENEFICIARIES 5C. s 10 000.0)--_...._.._..._.,.----_._..•._-_._------------ 6.INTEREsr ON INDEBn:DNESS ('te",7)ACCRUEO TO DATE OF DEATH __..__._.S .3.~!_~_ 9.AMOUNT OF ACCUMULATED DIVIDENDS _____)1.L·31 ......_.. II.AMOUNT OF RETURNED PREMIUM 5B. SD. 10.AMOUNT OF POST·MORTEM DiViDENDS 52 .80_.~_ ----_._-_.__._._---_.._-----------,---------------------- 12.AMOUNT OFPROCEEDS IF PAYABLE IN ONE SUM 8,602.39 13.VALUE OFPROCEEDS AS OF DATE OF DEATH (lJ ",,'pu)"ub/e in onesum) 14.DATE OF DEATH OF INSURED 10/30/71 17....PROVISIONS OF pOLICY WITH RESPECT TO THE DEFERRED PAYMENTS OR TO THE INSTALLMENTS (NOTE:If'here mariwl tleduction under Code St'ctj/JII 2U56 is ;IIVQJV,,'ti.ifulher.th(Jn Jump sum selll(!lnt:'ni aUlhori:f.'ti.CliP.)'ujinsur"llcc policy .,hould be ullUl:hecJ.) 17B.AMOuNT OF" INSTALLMENTS j 17C.DATE OF BIRTH AND NAME OF ANY PERSON THE DURATION OF WHOSE LIFE MAY MEASURE THE NUMBER OF PAYMENTS 170.AMOUNT APPLIED OY THE INSURANCE COMPANY AS A SINGlE PREMIUM REp· RESENTING THE PURCHASE OF IN- STALLMENT BENEFITS 17E.BASIS (.Horluli(y whlc arid rate ojiUl('re:.l)USED BY INSURER IN VALUING INSTALLMENT BENEFITS --_._------------_.__.._-------_.__._._....•...------ 18.WAS THE INSURED THE ANNUITANT OR BENEFICIARY OF ANY ANNUITY CONTRACT ISSUED BY THE COMPANY? DYES 111 NO 19.NAMES OF COMPANIES WITH WHICH DECEDENT CARRIED OTHER pOLICIES AND AMOUNT OF SUCH POLICIES IF THIS INFORMATION IS DISClOSED BY YOUR RECORDS SlE POLICY NO.3 301 436 MQiNK SHOWN ON OUR RECORDS The ull(lersi~Jlc(l offIcer of the aoon~·naJllcJ insurance company hereby ccrtilies that tltis statcment sets forth correct and true inforJllatioll. ~;'~;~'::~:;;;~ll';~;F)~A::-JP?~~~~~:::~~L~:~:- ------·-·--jbh---~---=---~-~·INS~RUCTIONS-----z;?------ l'UIlI'OSI::OF STATDII:NT.·--TIt('information s!wwn bv tltis stnte- ment is r"qnired for ,he I'nrl'0Sl~of d..lerillininl:Ihe stn'tutury /;ross eslate of Ihe insnr..d .fur h,.,,"ral ,',1:11,·lax I'url'''''·s. STATDIENT OF INSI'HEH.-··This sl~llelll,'n,II111st he IIll1tle.011 hehnlf of the in'ur;lll...•"olllpallY ,,·hi.."i"u,'"lite poli..y.loy lin oll'("('r ofIIJt~('Ollipuny h:lvilt~al·l·t':">~(0 lilt'rt'cClrd:-of tilt,"'"IIJHII1~'.For l'urpOSt':'uf lhi:-.stall'IIIt'III,a f:lf·:-.i.lllill.':-:.ip:flattlrl'IHay he lISt'tJ in lil'U (If a ,,,,,ntlal ~ip.!,lIaIUrt·and,if tt:--t'd,~llUll lit'hilldjl1~ati II Itlilllllal ~i~llat'Ht'. DUTY To Fn.E.--1t is ·the dUly of the ('Xl'elllor to procure litis ,talelllt'llt frolll tlte illsurllllee eOlllpany and file.it wilh tlte rclllrn. 1I0"'e\'er,if specifically request<-d••be iusurHncc cOlllpany ,llOul.l filt-I"is slall'nlt'nt dired willt tbe ol/icinl of the IlIlerllal Hevellue ~"r\·il·(,lII1lkill\;Ihe nqnesl. SEI'AIIATE ST.Il E.\IE:\T~.-·.·\separate st"lplllellt lIIust !'e file.!ror ('lIch pllli..y li,.,..d 011 !I".return. '&WI I ••,_~"w"._••••~•••,_,_",•••••,•••••~.-••~-~_._•••.1 _••~•••!....:.:•.•'.~..,,.h.•_'_.•._", , U,S,TREA~,DEPARTMENT -INTERNAL RlVENUE SlRVIC~ fORM 712 (REV.MAY 1906) LIFE INSURANCE STATEMEI'H ('1'0 be filed by Execulor wilh Federal f~state Tax Refum,Form 7(6) 1.NAME OF INSURANCE COMPANY THE PENN HUTUAL LIFE INSURANCE COHPANY1------------ 2,NAME OF DECEDENT (/nwr..J) JOju~G.IHGHIUH 3.KIND OF POLICY ••NO.OF POLICY OHDIHAliY LIFE 4 157 830 SA.NAMES OF BENEFICIARIES 5B. PIT'l'SBJhGH NA'1'IONAL BANK,PITTSBJHCkPA.,'l'i,U.3T2E UNDER TRUST AGItEd'J1'~1:~ 5C.50. 7.PRINCIPAL OF ANY INDEBTEDNESS TO THE COMPANY DEDUCTIBLE IN DETERMINING NET PROCEEDS _$_15.,9.0°-'-.-=-.00"'---1 8.INTERESTON INDEBTEDNESS (Item 7)ACCRUED TO DATE OF DEATH S 09.53 __1~ATEU/19/64 I _ 5.FACE AMOUNT OF POLICY Enter these items on Schedule D, Form 706 9.AMOUNT OF ACCUMULATED DIVIDENDS 10.AMOUNT OF POST-MORTEM DiViDENDS 510.39 140.10 11.AMOUNTOF RETURNED PREMIUM 12.AMOUNT OF PROCEEDS IF PAYABLE IN ONE SUM 13,VALUE OFPROCEEDS AS OF DATE OF DEATH (If no/payable in one$um) 13,676.19 14.DATE OF DEATH OF INSURED 10/30/71 1 15.DATE OF ISSUEOF POLICY 11/lS/56 116,AMOUNT OF PREMIUM I 365 .~O 171\.PROVISIONS OF POLICY WITH RESPECT TO THE DEFERRED pAYMENTS OR TO THE INSTALLMENTS (NOTE:::If'here muriwl dedu(:l;on wleler Code SI"Clioll 2U56 is inl'Oll.:ro.ifutha lhon lump sum sCU/t'mCIlI audwriu:J.cupy oji,utJrorlcepulif-Y s}wulel be auoched.) -----_._----------._--_.._-_._---- I7B.AMOUNT OF INSTALLMENTS 17C,DATE OF BIRTH AND NAME OF ANY PERSON THE DURATION OF WHOSE LIFE MAY MEASURE THE NUMBER OF PAYMENTS 170,AMOUNT APPLIED BY THE INSURANCE COMPANY AS A SINGLE PREMIUM REP- RESENTING THE PURCHASE OF IN- STALLMENT BENEFITS 17E.BASIS (t./tJrW!iIY lobit'a.utl rule tlf itlICrl'S()USED BY INSURER IN VALUING INSTALLMENT BENEFITS 18,WAS THE INSURED THE ANNUITANT OR BENEFICIARY OF ANY ANNUITY CONTRACT ISSUED BY THE COMPANY? !8fODYES------"'-----------------------19,NAMES OF COMPANIES WITH WHICH DECEDENT CARRIED OTHER POLICIES AND AMOUNT OF SUCH POLICIES IF THIS INFORMATION IS DISCLOSED BY YOUR RECORDS SEE POLICY NO.3 3lll 436 NONE SHOHN ON OUR RECORDS. DATE OF CERTIFICATION The un~lersi~llcd officer of the above-named correct and trlle information.SI~~ ___1_1_/2_4_/_71_----'-~ jbh tY- JIlsurance company hcreby certifies that·this statement sets forth /t!~TITLE .~DIRECTOR OF CLAINS INSTRUCTIONS -----------.. l'unposE OF STATDIt:1'iT.-Thl'iuformation ~howl\ltv this state· 1Ill'nt is rcquired for Ihe purpose of clelalllinillg the SI:I'tutury gross estate of lhe iusllr"d lor F.'daHl e,l:lle lax pllrpuses, STATDIE:'iT tlF ]:-;sl'llt:lt.-This St:lll'llIl'ul lIIust h.~IlI1Id,',011 Itr hlllf of the ill,urallr,'rOllll'any ",hirh isslIccl thc policy,by lin otlieer of the corllpall)'h~l\"illg.ilt'I"·SS tn tilt'rl'I'Urd:,ur tht'I·Olllpal1~·.Fur p\lrpH~t'~of (hi:,:,ta«"IIH'llt~a flll'~illlilc ~i~Il:ltlirt'111:1)'bt.'lI~t'd in lieu uf a Il1al1ual ~i}:.ni.ltllrt·lind,if u:-'l'd.~hall 1)('bil1dill~us U IlIan\lal si~lrutlirt'. DUTY To FII.E.-It is'the dllt)'of the execulor to prorUrt'lhi, stllt,'lll<'nt frolll tb,'insurance rOlllpany lind file·it with the r"tnrn. II0 w<'\'('1',if spel'if;eally rrquest('d.the insurallec cOlllpany should lile this stllll'nll'nl dirl'C1 "ilh lhe oOidal of the Illtanal It,'\'enue ~t'r\·i(.'(·nHikill~the rt'qt1t'st. ~EPAHATE STAT E~lE:-;TS.-:\separate stlltrlllenl Illust he filed for elld,p"lil')'li"I...1 ou Ib,'rl'lnrJI. U,S.GO\'fRNMENTPRiNTlI'tG orner:1%6-0-210'900 U,S,TREA~DEPARTMENT -INHIlNAL RlVEllUE SlRVIC. FORM 712 (REV.M...r 19&6) LIFE 1t>~SURANCE STATEMENT (1'0 be filed by Executor with Federal Estate Tax Relllrn,Form 7(6) I.NAME OF INSUR"'NCE COMP...NY THE PENN HUTUAL LIFE INSURANCE COHPANY1----------'------ 2,NAME OF DECEDENT (/,uunoJ) Jo::-or G.INUI-L.,.AE 50. 7.PRINCIPAL OF ANY INDEBTEDNESS TO THE COMPANY DEDUCTIBLE IN DETERMINING NET PROCEEDS 440.22 DATED 3/1.:.:.'7.:.....,/6_4.:..--1._ 5C. 3.KINDOF POLICY 8.INTEREST ON INDEBTEDNESS II/em 7)ACCRUED TO DATE OF DEATH S 6.FACEAMOUNT OFPOLICY __7..5-,_Q9 )-'-..0_0 1 1---------------.,.--1··NO.OF4PO~C6Y7 471OlWldAiuLIFEv1---------- 5A.NAMES OF BENEFICIARIES 58. PITTS.GUIWd iJA'l'IONAL BAi.'JK,PI1'TSB]GH,rA.,T1WSTEE UHD.&1 TrcUST AGHi!;cl-..c>lT Enter these items on Schedule D, Form 706 9.AMOUNT OF ACCUMULATED DIVIDENDS 10.AMOUNTOFPOST-MORTEM DIVIDENDS 905.01 s 416.25 11.AMOUNT OF RETURNED PREMiUM 1-----------------------;-------------------,-- 12.AMOUNTOF PROCEEDS IF PAYABLE IN ONE SUM 13.VALUE OF PROCEEDS AS OF DATE OF DEATH (If 110/puyub/<in one Jum) 66,746.80 14.DATE OF DEATH OF INSUREfo/30/'71 1 '5•DATE OF ISSU11;13/'62 16.AMOUNT OF PREMIUM".:!,214.OJ l1A.PROVISIONS OF POLICY WITH RESPECT TO THE DEFERRED PAYMENTS OR TO THE INSTALLMENTS (NUTE:jf'here mariltJI deduction under Code $(Tliun 2U56 isillllull'(~.J.if other ,han lump sum 5t'HI(~m(!fltuUlhuri:f..'ti.cup)'of insurance policyshould be attached.) --------_..._-- 17B.AMOUNT OF INSTALLMENTS 17C.DATE OF BIRTH AND NAME OF ANY PERSON THE DURATION OF WHOSE LIFE MAY MEASURE THE NUMBER OF PAYMENTS 170.AMOUNT APpLIED BY THE INSURANCE COMPANY AS A SINGLEPREMIUM REp· RESENTING THE PURCHASE OF IN- STALLMENT BENEFITS 17E.BASIS (IHortaLity tuMf'alld rute uJ illtcn'st)USED BY INSURER IN VALUING INSTALLMENT BENEFITS '8.WAS THE INSURED THE ANNUITANT OR BENEFICIARY OF ANY ANNUITY CONTRACT ISSUED BY THE COMPANY? DYES--------------------_._----------- 19.NAMES OF COMPANIES WITH WHICH DeCEDENT CARRIED OTHER pOLICIES AND AMOUNT OF SUCH POLICIES IF THIS INFORMATION IS DISCLOSED BY YOUR RECORDS 0l.':E POLICY LO.3 301 436)NQm:SHO\m ON OUR RECORDS Illsurancc compan)'hereby certifies that this statcment sets forthTheU1HIersit:ned oJTieer of the above-named correct amI true informatiOIl. ~~~~~;~~;~~~-----I ;;~~ jbh ~- Pi!-?:h._/I TITLE .~~~~~I DIRECTOR OF INSTRUCTIONS z;t- CLAHIS DCTY To FIl.L-1t is the duty of th.,executor ttJ procure Ihi~ statelllent froIII the illSlIl'IlIlt'C eOlllpall)'lllld file it willi the rt'lIIl'II. Ilowt.'\'I'r,if spt't'ilirlllly l't'l\lIrsll'd,the ill;urant'c COlllpall)'shollid Jill'this statl'1l1t'1I1 dirt'rt with 11.('otlicilll of the 11I1l'l'llal !tn'('lIue :-i"I'\';e('lIIakin~the rt''1I1t'SI. ~EI',\IUn;ST,HDlf;~l'S.-:\separllte statelllent IIIIIst h,'filed for (,,,.'1.poliI')'Ii,lt'll Oil 11.1'relllrll. Punl'OSE OF ST,HDIENT.-Thl'information shown ltv this stuIe· Il\ent is requi...·d for th"Illlrp"St'of dt'tl'nnillin~Ihe Slu'tulor)'I:ro;s estate of tl...illsured for F.·tlnal t',I.,I.'lax purl''''''S. :-iT...TDIL,\T OF 1."'~I'HEIl.-This,'IUII'IlIl·nlIlllbi I,,·lIIud,',Oil I,..hulf or th.·inSllraIH','"Olllpau)'whirh i"lI..d Ihe p"li"y,hy un uHirer of the rOlllpal1Y h;I\'ill~a('n's~to tilt'rn'ords of tilt'COllll'allY.Fnr pllrpo:,('~of lhi~:-.lut('!I1I'''l.n {;p·...illlik si~ltaltlrt'lila)'ht~lISt'd ill lit"1I of II IIlUI\Ul.tI siPlallHt'~1I1l1.if lI:-.t'd,~h.dl IH'billdill~a~U IIlul1l1al si ~"il111 n',------------------_._----------------------- ••NO.OF POLICY 5B. fORM 712 (REV.MAY 19&6) "'~"'''.~.,..--,~-...'-_...._......:..,.,....- U.S.THEASLJ...DEPARTMENT·-·I~TERNALREVENUE SfRVICE LIFE INSURANCE 51ATEME~n (To be filed by E.t:ecllror with Federal Estate Tax RetlLm.Form 706) I.NAME OF INSURANCE COMPANY THE PENN NUTUAL LIFE INSURANCE COHPANY-_._------_.--- 1.NAME OF DECEDENT (In.•n,nJ) __~Q.u!L.G.!Ii{GmlA!~L ---;_ 3.KIND OFPOLICY ___QRJ..nXA:t,-"-,tY~L"",,IF....!i!..>,,!'4 11:)6 393 SA.NAMES OF BENEFICIARIES ._--_.-------------------- Enter these items on Schdule D, Form 706 5C. D[\.T~D 3/19/64-------_._-_._-'--------------e.FACE AMOUNT OF POLICY _}?.,.Oo?~~Q .._ 8.INTEREST ON INDEBTEDNESS (Itenl 7)ACCRUED TO DATE OF DEATH 11.2 90s4 • 9.AMOUNT OF ACCUMULATED DIVIDENDS ThU~T2E UN:CE.c:1 TiCuST AGRE.!LEiIT 50. 7.PRINCIPAL OF ANY INDEBTEDNESS TO THE COMPANY DEDUCTIBLE IN DETERMINING NET PROCEEDS 4,003.25 10.AMOUNTOF POST-MORTEM DIVIDENDS $577.68 132.31-_....._--_.---.__.__•.--._-...._.---_._.._-----------~--------_._----------_._- 11.AMOUNT OF RETURNED PREMIUM ----------------_._----_._--_._._--,--._----------------- 12.AMOUNT OF PROCEEDS IFPAYABLE IN ONE SUM 13,563.84 13.VALUE OF PROCEEDS AS OF DATE OF DEATH (lJ 'flo!pflyable in one sum) 14.DATEOF DEATH OF INSURioi30/71 1 15.DATE OF ISSl'E OFSP9LJCY1/2 I S'( 1 '6.AMOUNT OF PREMIUM414.12 17A.PROVISIONS OF POLICY WITH RE:SPECT TO THE DEFERRED PAVMENTS OR TO THE INSTALLMENTS (NOTE:Where nwr;tul dt"iJud;o;a urad"'r Code 3('ctiofl 2U56 ;s inllul&JL.u,iJ ut},cr lhun Jump .sum .5etll':lIH~'1I uwhorilt"il.Cl,p.y.4 in3UfI'Hce pu/io'slwu/d be ollur:hed.) 17B.AMOUNT OF INSTALJ..MENTS 17C.DATE OF BIRTH AND NAME OF ANY PERSON TrlE DURATION OF WHOSE LIFE MAY MEASURE THE NUMBER OF PAYMENTS 170.AMOUNT APPLIED BY THE INSURANCE COMPANY AS A SINGLE PREMIUM REP- RESENTING THE PURCHASE OF IN- STALLMENT BENEFITS $ 17E.BASIS (;\!urUJ/j(),tub/1:UIIJ ro/e 11}ill/crest}USED BY INSUnER IN VALUING INSTALLMENT BENEFITS --------_._----- 18.WAS THE INSURED THE ANNUITANT OR BENEFICIARY OF ANY ANNUITY CONTIlACT ISSUED BY THE COMPANY? DYES 19.NAMES OF COMPANIES WITH WHICH DECEDENT CARRIED OTHER POLICIES AND AMOUNT OF SUCH POLICIES IF THIS INFORMATION IS DISCLOSED BY YOUR RECORDS SE~POLICY NO.3 301 436 ~.Q;.m SHOHN ON OUR RECORDS -_-----~-l···--~.__._..-.,.---_-_.._-_- _ _--..-.-------------...---..-------------- The undersigncd officer of thc above-nameJ insurancc company hercby certifies that this statcment sets forth eorrcct and truc inforlllation.O;;~~C:~:~:~;;l ---"~~~-!!-==~~-----'~~::=OF CLAI-;S-- jbh INSTRUCTIONS l'lIUI'OSE O~·STATf:~IE:-;T.--TI.l'inforlllation shown f,v Ihis stlllC' IIICllt is 1't''1l1ir..d for rI,,'I'"rl'"'l'of dekrlll;lIill:;th,'stll'tulory gross eslalc lIf the ill,ort'd .for h'd,'ral ,',Iale lax porpo,e,. ST.lTf:~'E:-;T OF !:-;,I·IlUI.-·-Thi,,lall'llIl'1I1 111\1>1 Ill'"!lHl,',011 I,,'hu!f of the iIlSl1r,,,"'l'(,""'1""1)'I,'hieh i"'IIo'd the poli,')"hy all otlil'er of tilt'rOlllpany Ila\"ill~atTl':o~tn tIll'n·l'llrd.s of l!1t'('Olllp<lll)'.For purposes lJ(thi..stat\'IIH'llt.;,fil('~il~lil,·:--il!llallll"(,rllay Ill'1I:'t't1 ill li,'u (If i.I Il1ill1l1:11 ~iJ!,I1:lttirt'aud,if lI".'d,shall lil'Ilil1ding lt~a IIli.I II\1III toi~l\lIturt'. DUTY To FII.E.-l!is Ihe <lilly lIf 11.1'cxeelllor 10 pro('ure Ihis slall'IlIl'II1 frolll II...;lIsurllll('c eOlllpllllY lind file It wit},the rdurl1. lIowe\'l'r.if spl'l'iticlIlly re'lucsl,-d,Ihe illsurance eOJIl["'"y slHlllld Ille Ihis Stlll.'IIICIII dirl"'1 wilh Ihe otlie;lIl of 11.1'JIIIl'I'IIl1l H.'Hnllc ~cr\'i('c 1II11kill~II",reqllesl. St.I'.'IlATI-:~rA"'EME:-;TS.·-:\separalc 81UlCIlII'1I1 111\1>'I.e filc,l for .'ueh policy li""d Oil 11,,'...'Iurll. U,s.Go\,rHNMlNI PRtN f1NG LV t K(:11(.6-0...:IO·9011 roRM 712 (REV.MAY 1966) u.s,TREASl..DEPARTMENT-INTERNAL REVENUE SERVICE LifE INSURANCE S1ATEMEH1 (To be filed by E:n~c/ltorwith FederaL Estate Tax Retllrn,Form 706) I.NAMEOF INSURANCE COMPANY THE PENN HUTUAL LIFE INSURANCE COHPANY 2.NAME OF DECEDENT (In.•ur,,/) JOHN G.EiGIIliil1'l-_.__.__.-----._------------~:------------------- EntG:r these items on Sc:hcdulG:0, Form 706 3.KIND OF POLICY SA.NAMES OF BENEFICIARIES 5C. DATED 3/1)1/64_.__._--------_.__._--- 6.FACE AMOUNT OF POLICY15,00J.OJ 8.INTEREST ON INDEBTEDNESS (Item 7)ACCRUED TO DATE OF DEATH s 15.57 ~.NO.OF POLICY 5 159 376 58. 50. 7.PRINCIPAL OF ANY INDEBTEDNESS TO THE COMPANY DEDUCTIBLE IN DETERMINING NET PROCEEDS 446.68 s._-_._-_.__._-------.._.._.._._-----,----_.._------------------,----- 9.AMOUNT OF ACCUMULATED DIVIDENDS 10.AMOUNT OF POST-MORTEM DIVIDENDS s 52.31---_.._..__._._........_--_._-._.-----_._.._---------~------------------- 11.AMOUNT OF RETURNED PREMIUM 1----------_.._··..·_.._-------------:------------------ 12.AMOUNTOF PROCEEDS IF PAYABLE IN ONE SUM 14,590.06 13.VALUE OF PROCEEDS AS OF DATE OF DEATH (If !JUt payable in ollc.5um) 14.DATEOF DEATH OF INSURED 10/30/71 1'5.DATE OF ISSUE OF POLl~/19/66 18.AMOUNT OF PREMIUM 474.90 17A.PROVISIONS OF POLICY WITH RESPECT TO THE DEFERRED PAYMENTS OR TO THE INSTALLMENTS (NUTE:Where mtJriw/deJucrjDfI under C.uJe H'cthlll 2056 i" int'ulllt..J,il ulher ,hun lump .sum seuLcuuml author;zed.copy of ;fuuronce pu!;C;y JhouJd be ullur.httd.) 170.AMOuNT OF INSTALLMENTS 17C.DATE OF BIRTH AND NAME OF ANY PERSON TrlE DURATION OF WHOSE LIFE MAY i 170.AMOUNT APPLIED BY THE INSURANCE MEASURE THE NUMOER OF PAYMENTS COMPANY AS A SINGLE PREMIUM REP- RESENTING THE:PURCHASE OF IN- STALLMENT BENEFITS 17E.BASIS ("lurlu/iIY tubit·and rule ofilltere:;l)USED BY INSURER IN VALUING INSTALLMENT BENEFITS ---------_._------_._.__..._---_._----_...__....._......_--------------------- 18~WAS THE INSURED THE ANNUITANTOR BENEFICIARY OF ANY ANNUITY CONTRACT ISSUED BY THE COMPANY? DYES :tJ NO 190 NAMES OF COMPANIES WITH WHICH DECEDENT CARRIED OTHER POLICIES AND AMOUNT OF SUCH POLICIES IF THIS INFORMATION IS DISCLOSED BY YOUR RECORDS S~~POLICY NO.3 301 436 WllUX SHm.JN ON OUR RECORDS The l1ntlersj~)H~ll 1111ic(~r of the aLO\'C-IH1II1CU insurance cOlllpany hereby certifIes that this statement sets forth corrcct and true illfol'lllation" ~;;;~C~~;;;~~~_'_".~~&--i/--~=----_..,~~:::::-:~CLAI~~= jbh INSTRUCTIONS PIJIII'OSE O~·~TATE\lENTo----Th"informali"n shown by this slulC- IlIrnl is 1'l''1uired for lh,'pllrpO'l',,(d('«'l"Il1inin~lh"sl~tlllory t:ross l'slat""f lilt,in""r"d .for L'd,'ral ",tall'lax Illll'I"'''''" STAn:'lENT OF Ir-;Sl'HI:II.---This slal,0lllt'1I1 1111151 I",Iliad,,,011 b"hulf of Ihl'iIlSllr,\IU'""""lpan)'whid,i","ed Ih"p"li")',hy an oHirer of tht'('OlllPIlII)'h:n·ilt;.!:afIT~:'\hI the rt'!'ord:-.or the l'tllllpallY,For ptlrpll~t':'I Ill't1li:"~tall·nll'lIt.a rill'~il,lIilt':-;i~lIatlll't'lllily h~'IIsed ill lit'li (If a lll;llllllli :-;i~llattlrt'and,ii H:-('d,:-;11:111 llf'hilldill~u:s n IIlllllIlllI ~i~l\a1\lr('. DUTY To FIl.E.--lt is lI.r tluly of the r",culor 10 prMllrc this slal"nlt'1I1 frolll the in,ura,u'c rOlllpulIY and lik -it with lhe rrlurn. IInwl"I"l'r,if s,,('rifiral!)'requcsled,the insuwnrc ClIllIpan)'should file Ihis slul,"IIl"nl dirrrl with Ihe oU;cial of Ihe llllt'rna!Hr\"t°nul' ~ef\'it'"'\Iakill~II,,"request. SEI'.\I\An:ST'\Tl:~1I-:"'TS.--·..A scparak slalt-lIlt'nl lIIust be file,1 for ('a,'h poli,oy li,.led Oil 1111'1'.-1 limo u.s.GOVEn/Holf.'"NlH'iltNG l",'lHIC(:'~.6-0-l1U·9OU t~:; , U.S.TREASt-,DEPARTMENT·-INTERNAl REYENUE SERYICE 'ORhl 712 LIFE INSURANCE STATEMENT (REV,MAY 1955)(To be filed by Executor with Federal Estate Tax Retllm.Form 706) I.NAMEOF II';SURANCE COMPANY THE PENN HUTUAL LIFE INSURANCE COHPANY-_.-------_.------, 1.NAME OFDECEDENT l/ll.tun",J) JOHN G.IlIGHRJu,I ,---- 3.KIND OF POLICY 4.NO.OFPOLICY 28 YH.fu.'Tllifu'lENT D~Ca.E AT AGE 7C 5 151 790----- 5A.NAMES OF BENEFICIARIES 5B. PITTSBJHGH ilA'l'IONAL BAl'lK,PI'l'TSRJl GH,PA.,T~(US'l\~i;UN 0E}'(TRuST AG_illdiEi Enter _______•________________4 ___···_·________ 5C.50.these DATED 3/19/64items-----------_._--------------_.._---. on 6.FACE AMOUNT OF POLICY 7.PRINCIPAL OF ANY INDEBTEDNESS TO THE CO"M'ANY . S.,• _$1_,2,_1.-Q~_DEDUCTIOLE IN DETERMINING NET PROCEEDSSchedule0, Form 706 -_._--_..._------_._----- 6.INTEREST ON INDEBTEDNESS rItem 7)ACCRUED TO DATE OF DEATH S $---_..--_._--_.._.__._------_.- 9.AMOUNT OF ACCUMULATED DIVIDENDS 10.AMOUNT OF POST-MORTEM DIVIDENDS S 1 158.77 s 313.84___._...2._...._"_"__.'_____.•__.__.•._..______ 11.AMOUNTOF RETURNED PREMIUM S ---_._.-_._--- 12.AMOUNT OF PROCEEDS IF PAYABLE IN ONESUM 13.VALUE OF PROCEEDS AS OF DATE OF DEATH (lJ.fOOl payable in olle !fum) S 52 723.61 s 14.DATE OF DEATH OF INSURED 10/30/71 1 16..AMOUNTOF PREMIUM 2,500.00 17A.PROVISIONS OF POLICY WITH RESPECT TO THE DEFERRED PAYMENTS OR TO THE INSTALLMENTS (NOTE:::J¥'huc mllritrJl (leduction wula elide H'ctioll ~U56 iJ inlJuJ..,'L.J,;J utller thun lump ,urn $cUle,mmt uuthtlrilcd,CfllJ.Y "fin~urlJllcepul;"..,-.shuuld be aIlUt:ht'fl.) -------------_.---_.___.._--------------,._._._--------_._---------_._------- 178.AMO",NT OF INSTALLMENTS 17C.DATE OF BIRTH AND NAME OF ANY PERSON THE DUf<ATlON OF WHOSE LIFE MAY MEASURE THE NUMBER OF PAYMENTS 170.AMOUNT APpLIED BY THE INSURANCE COMPANY AS A SINGLE PREMIUM REP- RESENTING THE PURCHASE OF IN- STALLMENT BENEFITS 17£.BASIS (.\!urt"lity rllb/e and rUle ufiIltNI!~t)USED BY INSURER IN VALUING INSTALLMENT BENEFITS ----_..--------_._--.-..,_------_.._-_-------------------------- 18.WAS THE INSURED THE ANNUITANT OR BENEFICIARY OF ANY ANNUITY CONTRACT ISSUED BY THE COMPANY1 DYES Q1NO ---------_._- 19.NAMES OF COMPANIES WITH WHICH DECEDENT CARRIED OTHER POLICIES AND AMOUNT OF SUCH POLICIES IF THIS INFORMATION IS DISCLOSED BY YOUR RECORDS SEE POLICY NO.3 301 436 tlm:n:x SHO\-lN ON OUR RECORDS The undersigncIl ulTi<.:cr of lhe a!Jove-namel!insurance company hereby certifics lhat this statemcnt sels forth ~;;~~:v.':~::~~Oi:::,'il"::~~~IN~~-":;:~TO:~~C~A~~S-~ I'lllll'OSE OF Sl HE\H.~T.-··Th('information ShUW11 b\'Ihis stalc·OUTY To FII.t:.-1t is thc dUI)'of thc CXl'cutor 10 procllre this lIIelll is n"llIin'"f"r Ihe 'lIlrl'os,'"f d"lel"lnill;n"1IIl'sla·lUlur,·"ross"J "statcm,'nl frolll Ihl'inslIranl'c company allll file il with Ih"return.estate of the insun'.!.for F.·daal ,',Ial<'lax pllq"",'S.S1'An:~IE:\1'OF I:'iSl'IlUI.--This st"I,'nll'lIl IIII1St he III"d,,,011 hehulf lIowevt'r,if speci/ieally requested,the ;IISilrllnec COlllpall)'shollid of the insurall"I'e"llIpally "'hieh i'SII""lhe I"die'y,hy an otliet'r of tilt,Ihis stakllll'nl direl'l \,'jlh Ihc ,dlieia!of Ihe lnll'rna!!{eVl'lIl1e tht.'rOIl'lllllly ha\'ill~Ht:t·(·:,,~11)tht'ft'l'llrd:-i IIf tilt,,'Ollll'aIlY·For ~t.'ryil'(,Itlakill~tlH'I't'qu('st. pllrpu:-;('s tlf thi...~t.lh·lllt·lIl.a fal':-iltlil ...~i;.!.llatllrc'lllay ht'IISt,d ill lieu ,.f a 1I1;,nll;,1 ,j~lIalllre alld,ii u"'d,,I"dl I,,·IIi"dill~as u 1I1;llIlInl :-;I.I'IIIATI-:~TA"DII::'i"'S...-.-\separate slaklllenl Illust l,e filed for Si~"l\llII"'."1Il'1l 1'oli,')"Ii,11',1 ""tl,,·rl'lllrn. U.S.GO\'fHfHolfNl l'IllNflNGOffiCI.::1%6-0-;0O-9OU &..- --,_..,,~-.._.,.'"'";'_.....,......., fORM 712 (REV.MAY 1966) U.S.TREASl..DEPARTMENT-·INTERNAL REVENUE SERVICE LIFE INSURANCE:STATEMENT (To be filed by Execlltor with Federal Estate Tax Return,Form 706) I.NAME OF INSURANCE COMPANY THE PENN }fUTUAL LIFE INSURANCE COHPMry 1.NAME OF DECEDENT (In_,",'''') JOHN G.IclGHlUH----_._-_.-----_.._------------,--------------------- 3.KIND OFPOLICY 4.NO.OF POLICY ORDINAhY LIFE------_._-------=---- 5A.NAMES 01'BENEFICIARIES __1__.1 301 436 56. B.INTEREST ON INDEBTEDNESS (Item 7)ACCRUED TO DATE_O_F_DE~.:.H.~~g'!4§..1 1,_3_2_7_._1_8 _ Enh:r thuC1: items on Schedule D. form 706 5C. DA1'iD 3/19/64 ..._--------------------------. 6.FACE AMOUNT OF POLICY 10,OJJ.OO 50. 7.PRINCIPAL OF ANY INDEBTEDNESS TO THE COMPANY DEDUCTIBLE IN DETERMINING NET PROCEEDS 9.AMOUNT OF ACCUMULATED DIVIDENDS 10.AMOUNTOF pOST-MORTEM DIVIDENDS ____.._4~.~~~5_._._..._.'--__~?2$ 11.AMOUNT OF RETURNED PREMIUM _._--_._-_._._..._..._----------------,------------------------ 11.AMOUNT OF PROCEEDS IF PAYABLE IN ONE SUM 13.VALUE OF PROCEEDS AS OF DATE OF DEATH (If flot payable in olle sum) 9,166.46 s 14.DATE OF DEATH OF INSURED 10/30/71 1 15.DATE OF ISSUEOF POLICY 5/19/52 16.AMOUNT OF PREMIUM 231.12 17A.PROVISIONS OF POLICY WITH RESPECT TO THE DEFERRED PAYMENTS OR TO THE INSTALLMENTS (NOTE::Where mar;1111 ,JeducI;on under Code ~t'cliull 2U56 is ;1l1.'ul':L..J.ifulJIf:r lhan lump .'ium $t'UI-emt!tl1 uwJwrizt.J.Cup.Y 0/iHSlu','llce policy ~hf/ulJbe ('lIw'hed,) ...__...__._.._-_..-------- 17B.AMOLINT OF INSTALLMENTS 17C.DATE OF BIRTH AND NAME OF ANY PERSON TrlE DURATION OF WHOSE LIFE MAY MEASURE THE NUMBER OF PAYMENTS 170.AMOUNT APPLIED By THE If-lSURANCE COMPANY AS A SINGLE PREMIUM REP- RESENTING THE PURCHASE OF IN- STALLMENT BENEFITS I7E.BASIS (.\furwlilY ItAMI.:awl rule IIf i",('re~l)USED BY INSURER IN VALUING INSTALLMENT BENEFITS ---_.._---_._--_._.._-_.__..._----_..__..--_..._---....._.•..-- lB.WAS THE INSURED THE ANNUITANT OR BENEFICIARY OF ANY ANNUITY CONTRACT ISSUED BY THE COMPANY1 DYES $5,000.L-:;THO.'OLITAN 1IiE INS.CO. 19.NAMES OF COMPANIES WITH WHICH DECEDENT CARRIED OTHER pOLICIES AND AMOUNT OF SUCH POLICIES IF THIS INFORMATION IS DISCLOSED BY YOUR RECORDS Y,1"4{£SHmm ON OUR RECORDS The 1II111er~i~Il(~tl offieer of the aLove-nallled insurance cOlllpany hereby ccrti{ic:;that this statelllell~sets forth ~:;~~:~:~:',Ic,~~::o~'fon""t~o;:~;Z9A'4~=-/i/;i2~'-----'------.-I TIT-L~----------------- ___D/2W<7~L __~_-=-#-.______I DI~~~OR OF C~~~~S__ jbh INSTRUCTIONS l'Ulll'OSE OF ST.ITDtENl'.--The inforlllation shown hv this slule· llIelll is r"'1l1ir..d f"r Ihe 1'1Irl''''''of d"l<"nllillill~th,·sla'llliory ~ross l'slale of till'illsured .for F."ln;d ,',I"te lax pllq",,,es. ~l'Al'DIE)ll'OF 1)I~l·I:EII.---Tltis statent!'nl IIln,,1 be Inlldl'.on beltulf of the ill,nl":l111'"eOllll'an)'wlti..1t i';';lIed lite polie)",by all otllt'er of thc C:Olllp:tll),h:I\'illl!-a('tT:"~ttl lilt,rC'I'ord:-i III tIll'l·tlllll'lllly.For pllrp"s~:~III'lhi~~tal(,f1Il·llt.a raC'Sllllili'....il!-lIafllrt·Illay Ill'used in lit'li (.f a Illanual si~ll~lttlr(,'and,if \I,"('d,st.:i11 Ill'(Iinding as n IH,llltllll l'ii~IlHrlln·. DUTY To Flu:.--lt is lhe dnly of tlte "H,'lIlor 10 I'rol'lJrt'tltis :'!a!elllelll fro,"lite ill"urilllee "UllIl'lIl1y and tile it wilh 'he relurn. lIo\\,e\,('r,if spl·..illeall)"rt',!ut'sled.lllr.insurant'c conipall)"should lilt'lllis slal"IIIt'llt direr!willt lite "Ui..iul 01 tile Illterllal HC\'t'lIuc ~"ITil"l'IIlakill~1111'nqut'sl. SEI',·\H,\l'f:~rATEME:\T~.---'\separate statelllellt IlIl1st l,e IIlell for ellell 1'"li,'y li,:lt·d on lite n·tmll. u.s.GOVrFlN\t£NT I'RINIING l'f~It,:t :1%&-O~21O g.,-)<J .~.._......--""1"--~'"._'''''''~--"'.,¥.~..~••..,.- U.S.TREASL uEPAHTMENT -INTlRNAl REVENUE SlIlVlCI; FORM 712 LIFE INSURANCE STATEME~1T (REV.MAY 19.6)(1'0 be filed hy ExcClltor with Frol'ral ESlntc 'fIlX Retllm.Form 7(6) 1.NAME OF INSURANCE COMPANY THE PENN MUTUAL LIFE INSURANCE COHPANY 2.NAME OF DECEDENT (lMur".}) J'O::::G.IlIGE.:.""LUI 3.KIND OFPOLICY 4.NO.OF POLICY o::mn:JJLY LIl~5 121 563 5A.NAMES OF BENEFICIARIES 5B. PIT':SDU'f:.GE l:XI'IO;~~L B"\lTJ\,PIT'~'SD1 mG11~P.L,TI~U0TE2 :Ji:DER TRUST Ent~r 5C.i~Gi':':::I~~~j'Di.':'ED 3/19/64 ~UBJLCT r '~p.C()1L~T2~LtL .AS~IGI;r.J..::IT U~;l'Oth~se Items :7'I~~~'1~12::11liLS~~'0/I r~GS ,t:m LOJ~~\r A·;S(jCI~~TI01J Oli'~j,,'~SIiI~:Gr~~(Jl,r,'.:.~:3~:.Ii-.·GTO:·~-------------------_.--_._--------- on 6.FACE AMOUNT OF POLICY 7.PRINCIPAL OF ANY INDEBTEDNESS TO THE COMPANY DEDUCTIBLE IN DETERMINING NET PROCEEDSScheduleD,_$__-34,nc.Q-.CQForm7066.INTEREST ON INDEBTEDNESS (/"m 7)ACCRUED TO DATE OF DEATH $-46.62 $2t 034.87-----9.AMOUNT OF ACCUMULATED OIVIDENDS 10.AMOUNT OF POST-MORTEM DIVIDENDS $$84.83 11."'MOUNT OF RETURNED PREMiUM $ 12."'MOUNT OF PROCEEDS IF PAYABLE IN ONE SUM I 13.VALUE OF PROCEEDS AS OF DATE OF DE"'TH (1J /lDI payable in one .sum) $J1,953.3!t I $ 17....PROVISIONS OF POLICY WITH RESPECT TO THE DEFERREO PAYMENTS OR TO THE INSTALLMENTS (NUTe: 'nvolved,if vlhcr ,han lump ,sum seulemenl author;zoo,cup.Y oj i,lSurvnce policy.should be attached.) 14.DATEOF DEATH OF INSURED 10/30/71 1 15.DATE OF ISSUE OFPOLICY 5/19/65 1 16:..AMOUN~O~PREMIUM ..,,1,01,->.:;6 Where mari/al JI.>r.Jlu:t;on under Cmle 5~'Clion 2U56 is 170.AMOUNT APPLIED BY THE INSURANCE COMPANY AS A SINGLEPHEMIUM REP· RESENTING THE PURCHASE OF IN- ST...LLMENT BENEFITS 17B."'MOUNT OF INSTALLMENTS ---------------------"------- 17C.DATE OF BIRTH AND NAME OF'ANY PERSON THE DURATION OF WHOSE LIFE MAY MEASURE THE NUMBER OF PAYMENTS 17E.BASIS (M"rlaliIY lable and rUle"Jinlerest)USED BY INSURER IN VALUING INSTALLMENT BENEFITS 18.W"'S THE INSURED THE ANNUITANT OR OENEFICIARY OF ANY ANNUITY CONTRACT ISSUED BY THE COMPANY? DYES mNO-------- 19.NAMES OF COMPANIES WITH WHICH DECEDENT CARRIED OTHER POLICIES "'ND AMOUNT OF SUCH POLICIES IF THIS INFORMATION IS DISCLOSED BY YOUR RECORDS l::ET:WFDLITAll LIFL n;s.CO. NrmK SHOIlli ON OUR RECORDS The ulldersig;ncd ofTicer of the above-namcd correct and true i"llformatioll.--------_.-~,m"c::~;~"G""~ ~;5,OOO.OO 1I15urance company hercby certifies that this statcment sets forth $~/TITLE INSTR~CT~_--'-D-I-RE-C-T-O-R-O-F-C-L-A--nlS---- PURPOSE OF STATDIENT.-Thc inforlllstion shown bv this slute· mcn!is required f"r Ihe 1'1Irl'"se "r delnlllillill~the "ta'tutory gross estate of II,,·illslIred Jor red,'ral ,'stale t,IX purposes. STATD1ENT OF 1!\'~I:la:n.-Thi""tat"Il"'llt Illust be llluIlc,on hehalf of the insurant'"c"'lIpally whi\'h is;Bl'd thl'!loli,'y,hy all ollirer of tilt"Ctlilipall)'"a\'il1~U('('t'~S 10 the rct'ortl:-'of thc~c·ollipall)'.For p\1rpO~t's of Ihi:,-:-;lalt'lIll'nl.II rilr~ill1il('si~ll;)lllf(·1t1:IY ht'used in lit'liorit1J1i.ll\ual si~l1atllrt'und,if 11:":..1.!-ihail lit'ltil1dill~as a I1lallllltl si ~rll.ltIft', DCTY To FILL-It is thc duty of thl'cxecutor to procurc this s(alemenl fwm the illsurance compallY and tile it wilh the rl'tllrn. lIowe\'cr,if sl'el'i/'rally requested,the inwranec compallY ~h,)uld file lhi~5tal('lIlrllt din'rt with the ot!icial of the Illternal H"Hnlle ~l'r\"it't·lIl"kill~the reqlll'St. SEI'ARAn:~r.lTnIEI'Ts.-A srparule statrmrnt IlIlISt be fill',l for caeh poliey listed Oil the returll. U.S.GOVERNMENT PRINTING OfflC(:1%<-0-210-908 , '..-.,,-..-...........-.",....~...,........---.-....-~'.",,......".'",.~~.....'"~.-."-.....~~, j; I 1! ".q J',,1 "r ",l I {I: \'1:1 f,.,1j ;c ..'t i J ~\, u.s.TREASURY DEPARTM~NT-INTERNALREVENUE SERVICE FORM 712 Uf-E INSURANCE STATEMENT(REV.MAY 1916)(To be filed by Executor with Federal Estate I'ax Refllrn,Form 706) I.NAME OF INSURANCE COMPANY II United States Government -Vetera.ru!l Administra.tion 1.NAME OF DECEDENT ((nlUrod) John G.In~hrai-:1 ,.KINOOF POUCY C.NO.OF POUCY 30 Pnvment Life V 48 .]l 99 SA.NAMES OF !U':NEFICIARIES SB. Enter ~lvn t>Inn-hr:lltl-sc.SO.thue Itemll on s.FACE AMOUNT OF POLICY 7.PRINCIPAL OF ANY INDEBTEDNESS TO THE COMPANY Sckc:duls D,DEDUCTIBUE IN DETERMiNiNG NET PROCEEDS $')onn FornI 706 s.INTEREST ON INDEBTEDNOS (Item 7)ACCRUED TO DATE OF Dl:ArH $$ v.AMOU"!T OF ACCUMULATED DIViDENDS 10.AMOUNT OFPOST-MORTEM DIVIDENDS $452.44 $33 95 II.AMOUNT OF RETURNED PREMIUM $66 20 It.AMOUNT OF PROCEEDS IF PAYABLE IN ONE SUM 13.VALUE OF PROCEEDS AS OF DATE OF DEATH (If .no<payable in one.um) I7A.PROVISIOtJS OF POLICY WITH flESPECT TO THE DEFERRED PAYMENTS OR TO THE INSTAlLMENTS (NOTE:&"vo/~,ifolh~r than lump .um .n.tlfl'm.fllli QUlhoriled,copy ofinsurance pulicy.houJd bi1 Qtlocht:J.) le.DATE OFDEATH OF INSURED 10/'»j/7J I".DATEOF ISSUE OF POLICY If / 1 /4/... U.AMOUNT OF PREMIUM J1?her?marital deduetior-under Code .section 2lJS6 i. 178.AMOUNT OF INSTALLMENn $ 17C.DATE OF BIRTH AND NAME OF ANY PERSON neE DURATION OF WHOSe:LIFE MAY MEASURE THE NUMBER OF PAYMENTS 170.AMOUNT APPLIED BY THE INSURANCE COMPANY "5 A SiNGLEPREMIUM REP- RESENTING THE PURCHASE OF iN- STALLMENT BENEFITS 17Eo BAglS (Mortality table and rut.of .n,.,.",,)USED BY INSURER IN VALUING INSTALLMENT BENEFITS IS.WAS THE INSURED THE ANNUITANT OR BENEFICIARY OFANY ANNUITY CONTRACT ISSUED BY THE COMPANY? DYES ~NO U.NAMES OF COMPANIES WITH WHICH DECEDENT CARRIED OTHER POLICIES AND AMOUNT OF SUCH POLICIES IF THIS INFORMATION IS DISCLOSED BY YOUR RECORDS Not of Record The \lml'crsigncd officer of the above-named insurance company hereby certifies tllat this statemcnt scts forth correct and true information..._, DATE OF CERTIFICATION ItJSTIWCTIONS TITUE Insurance Offic er PURI'OSI:OF ST.\TE~Il:NT.-The information shown by tltis state· ment is r"quirt·.!for lhe purpose of dclermininlf;the statutory gross estate of th.·insured for F.-daul e,latc tux purp08t·S. STATE~IE:-:T OF INst'IlFIl.~This~15telll/'nt Illust be IllR.J/',on IH·half of th/'inwrunre ellllipuny which i;~ut'd the polic)',by an oniee..of the COllll'llll)'hu\'in~Ul·Cl·<~to the r",·ur.!s ltf lilt'ron'l'all~'.For purpOSt"of this Slull'llIt'nt,U 11IC";llIil.·~iplltturr llIay he lI~l·.!in Ii.u of a 11I.1l111al <i~nulur.·und,if u,,-d,,h.lI lJt~billdin~as u lIlunulil sir,nlllu...·. DUTY To FILE.-1t is the duty of the executor to procnre this statement from the insllrunce company Rnll file·it with lhe rdurll. However,if specilically re'lue~lt:d,the insurance cOlllpany should tile this slalt'IIIt'nt tlircct with the ofJicial of the Internal Hev"lIut' S"rv;ee llIak i"l:lhe re'lul'SI. SU'AII.Ht:SUTEMF.NTS.-A separate slatement must lie filed for cadi poli,:y listt::d on the n'lllrn. ...~...:,...:•...,.......'-.-.~.... Form 706 (Re....9-72) Estate of:JOHN G.INGHRAM SCHEDULE D-fnsurance on Decedent's Life Was there any insurance on the decedent's life which is not included in the return as a part of the gross estate? If "Yes,"full details must be submitted under this schedule. Hem Description Alternate Alternate ~aluenumber~aluation date -- I The Penn Mutual Life Insurance CO.: a.Policy No.4,032,743 b.Policy No.4,157,830 c.Policy No.4,867,471 d.Policy No.4,186,393 e.Policy No.5,159,376 f.Policy No.5,151,790 g.Policy No.3,301,436 h.Policy No.5,121,563 2 National Service Life Insurance: a.Policy No.V336 61 23 b.Policy No.V48 71 99 3 The Colonial Life Insurance Company of America -Policy No.405778-1 TOTAL (Also enter under the Recapitulation,page 3.)• DYes lRJ No Value at date of death 8,682.39 13,676.19 66,746.80 13,563.84 14,590.06 52,723.67 9,166.46 31,953.34 11,557~26 5,000.00 227,659.95 (If more spaco is neoded.insert addItIonal sheets 01 same SilO.)Schedule D-·PJeC 7 '.:....,',....:_:~.~-:.\...:~...'"" Form 706 (Rev.!J-72l Estate of:JOHN G.INGHRAM SCHEDULE E-Jointly Owned Property 1 Did the decedent,at the time of his death,own any property as a joint tenant or as a tenant by the entirety,with right of survivorship?. . . • • • • • . • • ••••••••••••••••••Q9 Yes 0 No If "Yes,"state the name and address of each surviving co-tenant. Name A.Evelyn P.Inghram B. c. Address (Number and street,city,State,and ZIP code) 105 Oakwood Road,McMurra~Pa.~23].7 2 If the answer to Question 1 is "Yes:'has the full value of the property been included in the gross estate?. .~Yes 0 No If "No,"see the separate instructions for this schedule and submit the necessary proof. Item Enter letter Description Alternate Alternate value I Value at date of deathnumberforco·!enan!valuation dale-- I A House and Lot at 105 Oakwood Road !t.lcMurray,Pa.15317(Deed Book Reference-Vol.1334,P.6l 42,500.00 2 A Household Furnishings 1,780.00 3 A American Consolidated Ind.,10,000sr s Common -0- 4 A Ocean Energy,2,500 shs.,Common -0- 5 A ~hecking Account Pittsburgh National Bank ~ashington County Office 261.15 6 A Isavings Account ~ittsburgh National Bank ~ashington County Office 39.95 7 A 1971 tvlercedes Benz 7,661.00 8 A tl970 Cutlass Oldsmobile 2,350.00 9 A Collection of Paintings 8,510.00 10 A tBrokerage Account -t-lerri 11,Lynch, Pierce,Fenner &Smi th,Inc.- See Schedule Attached 27,963.61 TOTAl.(Also C'nter under tile Recapitulation,par-e 3.)• Schedule E-P;lge U ._- (If mOre spaco IS needod.Insert addition,1 sheo!s of s.'me size.) 91.065 21 _.4 _••__••__,••t ~_••'_~",,,,,,.,~_,"--•••_-;-••~,._."'•••_._,.'.' ESTATE OF JO}m G.INGHRAM SCHEDULE E Item 10 Merrill,Lynch,Pierce,Fenner &Smith,Inc. Cash Balance Amerada Hess Corp.,11 shs.common Chesebrough Pond,Inc.,50 shs.common CTS Corp.,50 shs.common Diebold,Inc.,165 shs.,common Gulf &Western Ind.,39 shs.common Holiday Inns,Inc.,106 shs.common Ka1var Corp.,16 shs.common Kimberly Clark,~4 shs.,common Madison Square Garden Corp.,5 shs.common Na1co Chemical Co.,40 shs.common National Patent Deve1opmentCorp.,70 shs.common TRW Inc.,40 shs.common TOTAL $103.29 475.75 2,590.50 1,225.00 8,208.75 1,007.76 4,352.36 248.00 1,166.00 17.80 2,144.80 5,180.00 1,243.60 $27,963.61 Form 706 (Rev.9-72) Estate of:JOHN G.INGHRAM SCHEDULE f-Other Miscellaneous Properly (For jointly own~d property which must be disclosed on Schedule E,see the separate Instructions for Schedule E.) Yes 1'10 1 Did the decedent,at the time of his death,own any interest in a partnership or unincorporated business?. 1/"Yes,"state business name and address. x 2 Did the decedent,at the time of his death,own any articles or collections having either Jrtistic or intrinsic value,such as jewelry,furs.paintings,antiques,rare bOOKS,coins or stamps?0 0 •••• If "Yes,"full details must be submitted under this schedule.See SChedu le E I t em 9 x 3 Was there any insurance which the decedent owned on the life of another which is not included in the return <IS <I part of the gross estate?•0 .0• If "Yes."full details must be submitted under this schedule._~_ 4 Has the decedent's estate,his spouse,or any other person,received (or will receive)any bonus or award as a.result of the decedent's employment or his death?0 • If "Yes."full details must be submitted under this schedule.X 5 Did the decedent at the time of his death have a safe deposit box?•• If "Yes,"state location,and if herd in joint names of himself and another,state name and relationship of joint depositor.X If any of the contents of the safe deposit box are omitted from the schedules in this return,explain fully why omitted. 6 Did the decedent.at the time of his death,own any other miscellaneous property not reportable under any other schedule?.X Item number 1 Description Office Equipment -Sold AprilS,1972 to Valli Industries AItern.t.valuation dale Allernate value VJlu~.t date of dealh 635.00 2 3 Accounts Receivable Accounts Non-Collectible X-Ray Machine $32,253.45 23,524.46 8,728.99 500.00 TOTAL (Also enter under the Recapitulation,page 3.) (If rnora SP~'CO 13 needed,,n:iert .,ddit!on~1 sheets of same size.) 9 863 99,. Schedule F-Page 9 ..-.--'-_.'(' Form 706 (Rev.9-72) Estate of:JOHN G.INGHRAM SCHEDULE G-Transfers Dunng Decedent's·Life 1 Yes No---------'---'-----------:-------:--------~--------------Did the decedent make any transfer described in the first paragraph (including the six subparagraphs)of the separate instructions for this schedule?._______________________________________________-X- 2a Did the decedent,at any time,make a transfer (other than an outright transfer not in trust)of an amount of $5,000 or more without an adequate and full consideration in money or money's worth,but not believed to be includible in the gross estate as indicated in the first paragraph (including the six subparagraphs)of the separate instructions for this schedule? If "Yes,"furnish the following information:2-b-D-a-t-e~---~1~2-c-A-m-o-u=-n-t-o-r-va-:,-u-e-'\-:2=-d-=-=C:-:h-a-r-ac-t-e-r-o:-ft-:r-a-ns-f-:e-r----.-_-.-,----.-.-------.---I~;77;:=~ri _______---:!....---'-~__:_:_:__:_~---:-:--:__:____:_-:__-:__-____:_-------'--------:..--f~~$Ji~~~W@ 3a Did the decedent,within 3 years immediately preceding his death,make any transfer of his property without an adequate and full consideration in money or money's worth?•'.'•_'.'• • • • • . . • • • • • • . • If "Yes,"and the transfer was of an amount of $1,000 or more,furnish the following information:X 3b Date 1 3C Amount or value I 3d Character of transfer Decedent created tenancy by I'~~.....:::..3.!-/.:::.3.:..0..!..../..:...7-=1:.-_.1.-----:I$:..=2:..:.l-',L2'--5-'0::----'-:-'e=:'n=t=~=·r",-,e=t=ie::::.=s_b=e=tw=e=e=n'--"-"h=e--=a=n=d'---"-'h'-"'i=s----'-"w-=i-=f~e=--~~ 3e Motive which actuated~~~:en:~;a~~g;:~t~a~~~I~~ _________---==:.:::.::...:::---=:=c=-~-=-=::.==-:==~~------:---~----------------14~~~~%~~~ 3f Name and address of hospitals in which decederyt was c0T'!fined within 3 years of his death ~~ --------_..:-_-_---:~--'----'-----=------'-----'-----------------I~.~ 4 Were there in existence at the time of the decedent's death any trusts created by him during his lifetime?X 5a Have Federal gift tax returns ever been filed?•• If·"Yes,"furnish the following information:' 5b Period(s)covered I 5c Internal Revenue office(s)where filed Item number Deseriplion Alternate valuation date Alternate value Value at date of death 1 House and Lot at_105:0akwood Road McMurray,Pennsylvania 15317 Deed Book Reference -Vol.1334, Page 611 (See Schedule E) TOTAL (Also enter under the Recapitulation.page 3.)-0- Schedule G-Page 10 (If more space Is needed,insert additional sheets of same size.) ..•.,-1 •••,~, '••I ' ·v~.:~~'.-. Form 706 (Rev.9-72) Estate of:JOHN G.INGHRAM SCHEDULE H-Powers of Appointment Yes No Ia Did the decedent,at the time of death,possess a general power of appointment created after October 21.1942?----lL- 1bOn 0 r ~~!_~~~~~~~.:..:h-=d.::a~te:':?_~-=---=---':_=--=---=---':_=--=---=--"":_=--=---:"'-""::--':--=--:"'~~':--=---':_=--=--=---':_=--=--:'-I __-1L 2a Did the decedent,at any time.by will or otherwise,exercise or release (to any extent)a general power of appointment created after October 21,1942? 2b On or before such date?==-..:::...:..:.-=::..:.-:::::.:..:::..::-::.::.:.:.:..-.::.::..:..:..:---=----=---=---=---.:....-=---=-~~...:..-....:..--=---=--~--:..---=---'---=---=-~~-'-~...:..-...:..---'---'--'-I--· 3 Were there in existence at the time of the decedent's death any trusts not created by him under which he possessed any power,beneficial interest.or trusteeship? ).~- x Itemnumber Description Altornate valuation dale Alternate value Value at date 01 death --1··----------------------------1------1-------1------- 1 None TOTAL (Also enter under the Recapitulation,page 3.) SCHEDULE I-Annuities -0- -0- Yes I No la Was tile decedent.immediately before his death,receiving an annuity as described in paragraph 1 of the separate instructions for this schedule?.X Ib If "Yes,"was that annuity paid pursuant to an approved plan as described in paragraph 4 of the separate instructions for this schedule?, .N!A . Ie If the a~-;;;-;-t-~"lb";;les."state the ratio of the decedent's contribution to the total purchase price of the annuity.E..)~i~ 2a If the decedent was employed at the time of his death.did an annuity or other payment as described in paragraph 3(d) of the separate instructions for this ~chedule become payable to any beneficiary by reason of the beneficiary's having~i':~~_.!'.~ec_~.gent~LA . . . . . • . . . , • . . . . . . . . . . . . . . . . , 2b If "Yes,"state the ratio of ~/~ecedent'scontribution to the total purchase price of the annuity.~~~0 Itemnumber I Description None TOTAL (AI~o enter under the RCc,lpitul,ltion,par,e 3.). Allernate vlluation date Alternate value Value at date of death -0- -0- (If more Sp,ICO is needed.insert addltlon31 Sheets of same size.)Schedules H and I-Page 11 Fonn 706 (Rev.9-72) Estate of:JOI-IN G.INGHRAM '"'-~..,.'.~.·····r··.......·., .1.:, 'f,( " ,~ t.- SCHEDULE J-Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims Note.-Do not list on this schedule expenses of administering property not subject to claims.In connection with such expenses.see the separate Instructions for Schedule l. If executors'commissions.attorneys'fees,etc.,are claimed and allowed as a deduction for estate tax purposes,they are not allowable as a deduction in computing tile taxable income of the estate for Federal income tax purposes. lIemnumber Oemiplion Amount ------------------------------------;--------1-------A.Funeral expenses: 4,196.00 4 196.00x x x x x -_..__,...__........• 1 1 2 3 Louis N.Sollon &Sons Washington Cemetery Total • • • B.Administration expenses: Executors'commissions-amount estimated/agreed upon/paid.(Strike out words not applicable)•••••• Attorneys'fees-amount estimatcd~~«Mrp~~(Strikeout words not applicable). Miscellaneous expenses: J.C.McCleery -Appraisal Estimated Additional Costs Total miscellnneous expenses TOTAL (Also enter under the Rcc<lpituliltion,page 3.) 4,000.00 196.00 x x X x x x x X x x 40.00 300.00 340.00 x x x x x ..........::9.':". ..B_,_15.Q~.o.Q._ 12,686.00 Schedule J-Page 12 (If more Sp..1CC IS needed.Ill~ert additional s.tlcelS of same '.:lotIO,) ,,........~---..__.--...--·~---------r'·U "--_.....~.a •.••' Form'705 (Rev,9-72) Estate of:JOHN G.INGHRAM SCHEDULE K-Debts of Decedent and Mortgages and Liens ------------------------------~---------------- Item number 1 Item number 1 Debls of Decedent-Creditor and nBture of claim,and allowable death ta~es SEE SCHEDULE ATTACHED ~ TOTAL (Also enter under the Recapitulation,page 3.) Mortgages and liens-Descriptlon First Federal Savings &Loan Association - Mortgage on 105 Oakwood Road Amount $21,043.77 21,043.77 Amount 29,636.43 TOTAL (Also enter under the Recapitulation,page 3.)• •29 ,636 .43 SCHEDULE l-Net Losses During Administration and Expenses Incurred in Administering Property Not Subject to Claims Item I Net losses during administration Amount~-_.-(Nole:Do not deduct losses claimed in a Fedoral income tax return.) -_._------- 1 None -0- ! TOTAL (Also enter under the Recapitulation,page 3.)...-0- It,m I £xpenses incurred in administering properly not subject to claims (Indicate whether eslim.te-J.agreed upon,or paid.).Amount~:~~- 1 None -0- TOTAL (Also enter lInder tile ReCil pitul'ltion,pnr,e 3.)-0- (If nlOrC Sj1.)CC 1$needed.Hlsert ildultlonal ~1\C'cl'i ot S.llnu sl:e.)Schetlu les K and L-Pa[;c 13 -. ESTATE OF JOHN G.INGHRAM SCHEDULE K DEBTS Postage Bell Telephone West Penn Power Co. Columbia Gas Co. Yearbook Medical Publishers Boron Oil Co. Beth Ann Barto -Refund Office Supplies &Services James Fellin,CPA Wage Tax Internal Revenue Service -3rd and 4th Quarter Payments Annual Unemployment Tax Co~monwealth of Pennsylvania Internal Revenue Service -Delinquent 1970 and 1971 Income Tax Mrs.Martha Crouse -Support Claims Commissions to Credit Bureau X-Ray Storage General Electric -Moving X-Ray Machine TOTAL $84.00 1,021.29 23.23 41.00 154.08 19.31 42.50 441.89 300.00 53.68 1,064.74 60.87 202.87 12,481.14 2,900.00 1,634.79 194.50 323.88 $21,043.77 ---~. ·....--..---.-_..-._~-, Form '706 (Rev.9-72) .Estate of:JOHN G.INGHRAM SCHEDULE M-Bequests,etc.,to Surviving Spouse (Marital Deduction) If the decedent died testate,the pers'on or persons filing return must answer the following questions.Only question lc need be answered if the decedent died intestate.If the answer to any question is "Yes,"full details must be sUbmitted under this schedule.Yes No-----------------------------------------------------1----.- la Has any action been instituted to contest the will or any provision thereof affecting any property interest listed on _~!s sch~d~~!_f()0onstruc~~~~~~~e will_or <1~Y such provision?..-X. Ib According to the information and belief of the person or persons filing the return,is any such action designed or _c:.~templa~':.d!.....:._:...:__•_'_'__'_'~_. Ie According to the information and belief of such person or persons,has any person other than the surviving spouse asserted (or is any such assertion contemplated)a right to any property interest listed on this schedule,other ttlan as indicoted __~~der que~!i?.!~_.~a__~~.?.lL 2a Had the surviving spouse the rigtlt to declare an election between (i)the provisions made in his or her favor by the will and (ii)dower,curtcs~__~a statu.!ory.-i~terest?.__._._-.lL __. 2b If the answer to question 2a is "Yes,"has the surviving spouse renounced the will and elected to take dower,curtesy,or _.a~!_~uto_~~~.t~E~~_t?.-'--=---'--'--X_ ~<:._~~.c_t_ed_t_o.!~~~_under the will?..x..-__ 2d Does the surviving spouse contemplate renouncing the will and electing to take dower,curtesy,or a statutory interest?,X Item number 1 2 Description of property interests passing to surviving spouse Schedule D,one-half interest in proceeds of insurance policies, Item 1A Policies a-g Items L.and 3 Schedule E,Items 1-10 Value 89,574.71 16,557.26 91,065.71 Total. Less:(a)Federal estate tax (b)Other deattl taxes Total of items (a)and (b)• payable out of above-listed property interests. paya ble out of above-listed property interests • 197 197.68 Lj.'-0'-',. ..-_----_---.-0- -0- Net vallie of "bovc·list0d prOJ1crtv interests (Alc.o enter uncicr the Rccapitul:1tion,pa;;:e 3.),197,197.68 = Schedule M-PJgc 14 (If more sp.Jcc-is nceded.II\scrt ac!l,.lltloIHil sheets of $.Jrne size.) ..'... Form "OG (f1ev.9-n) Estate of:JOHN G.INGHRAM SCHEDULE N-Charitable,Public,and Similar Gifts and Bequests x Yes No or any provision thereof affecting the If the tr<1nsfer was made by will- (a)Has any nction been instituted to have interpreted or to contest the will charitable deductions clnirned in this schedule?.•••••• If "Yes,"full details must be submitted under this schedule.-------------------------·-----------------11---K(b)According to the inforrnntion i1nd belief of the person or persons filing the return,is any such action designed or contenlplated?.• • • • • • • • • • • • • • • • • • • • • • • • • • • • • If "Yes,"full details must be submitted under this schedule. -------------,...------------1----------1------ Item number 1 NONE Name and address 01 beneficiary Character of institution Amount -0- Total.••••• • • • • • • • • • • • Less:(<1)Federal est:Jte tax p:lyable out of above·listed property interests (b)Other de<lth taxes payable out of above·listed property interests • ..... ..:I..··,··..·......····..·-0- Total of items (a)and (b)• Net v:1lue of above·lis!NI pror>erty interests (1\lso enter uncler th!!Rec:1pitul"tinn.p.:;:c 3.).-0- (It nlOfe Sp:ICC 1$needed.Illsert add.t'orliJl st:eets of ~..lJnc SI:C.)Schedule N-Pil!~e 15 ...~_...-.... \.form 700 (Rev.9-72) Estate of: SCHEDULE O-Credit for Foreign Death Taxes List all foreign countries to which death taxes hJve been paid and for which creclit is claimed on this return. . ....._------..---..--"-_-----..--------_..--_-_-----""----_.._..----------.._..-_..__--_------__..---__-----_.-----------__--_.._------ If credit is claimed for death taxes paid to more than one foreign country,compute the credit for taxes paid to one country on this sheet and attach a 5eparate copy of Schedule 0 for each of the other countries. The credit computed on this she€:t is for.---------.-.-.-.-----••••--•••••-•••••••------(i·la-me-oi -deathtax-or taxes)-.-.--"'-----..------.-...--.-.-.----...--.-" ___••••_.•••._._._.••••._..__••.••••••••_imposed in .-'--.---...------.-....-..-----if/,inie-of cOlln·trY)----...-'--..--.--.•••.-.--••-. Credit is computed under the.-.....-.--.----------.-".•--.-..-.---...---.-...--'--'(jiisert-':trcai?'or-;'~ialute")'-.---..----....-.....-..-..-----...---------......---.. Citizenship (Nationality)of decedent at time of death ._._..__... _..__._._... Computation of the Credit (All amounts and values'shown hereunder must be entered in United States money) 1 Amount of estate,inheritance,legacy and succession taxes imposed in the above country attributable to property situated in that country,and subjected to such taxes,and included in the gross estate (as defined by statute). 2 Value of the cross estate (adjusted,if necessary,in accordance with the sepJrate instructions for item 2). 3 Value of properly situated in that country,and subjected to death taxes imposed in thJt country,and included in the cross estJte (adjusted,if necessary,in accordance with the separate instructions for item 3). 4 Actual Federal estate tax before allowance of credit for forei13n death tJxes . 5 Amount of Federal estate tax attributable to property specified at item 3 (proportion of item 4 that item 3 bears to item 2). 6 Credit for de<'lth taxes imposed in the above country (item 1 or item 5,whichever is the smaller). SCHEDULE P-Credit for Tax on Prior Transfers ,I Name of transferor Transferor's residence at time of death Computation of the Credit PART I-Transferor's Tax on Prior Transfers 1 Net value of transfers 2 Value of transferor's estate (adjusted in accordance with the separate instructions for item 2). 3 Tax on transferor's estate (adjusted in accordance with the separate instructions for item 3). 4 Transferor's tax on prior transfers (proportion of item 3 which item 1 bears to item 2). PART Il-Transferee's Tax on Prior Transfers 5 Transferee's actual tax before allowance of credil for prior transfer tax. 6 Transferee's reduced Gross estate. 7 Transferee's decluctions (adjusted in accordance with the separate'instructions for item 8 Transferee's reduced taxilble estate (item 6 minus item 7). 9 Tax on reduced taXable estate 10 Trilnsferee's tax on prior trJnsfers (item 5 minus item 9). Date of transfero(s death PART III-Credit Allowab!e 11 tv1aximum amount before application of percentage requirement (item 4 or item 10,whichever is smaller). 12 Percent aliowable is . 13 Credit ;]!!o\',ilble (itcl11 12 x item 11) Schedules 0 JOcl P-P3r;e 16 ",;u.s.GO'~(H:";\~l:-;l PP.lf.llf'-l.\,.,f I teL:;I':.~-O ·..:.;s·.t32 ~.I form RI!C'lO ) 4 DEDUCTIONS ALLOWED IN OFFICE OF THE REGIUTER OF WILLS o,..Wasbj ngton COUNTY AND AGENT OY THE CO~MONW~ALTH STATEMENT OF DEBTS AND DEDUCTIONS THE SUM OF ••••••••••••$_, OAT,"APPROVED ••,.,••• R.olate,.r Wills,ACtot ESTATE OF John Garrett Inghram LATli:OF Mdlurray,Pa. DATE OF'FILING APPRA1SI<MENT 0 ...T5 01"DEATH ~Q.!..:.c~t~0~b~e~r=__~3..l=!0~,"--'1==-9LL7-=1'-_ (l..5.1 IlWOIIN AND 5UI11'1CRIl1l:O I'IEI"OR£MI!:THiS DAY Or' COUNTY OF Hashington }ss: Evelyn N.Poe1.1ot InO'nramI.--~~~~~~~~~~~~c~'~HEREaY CERTI~,THA~TO THE BEAT OF FUNERAL EXPENSEG AND EXPEN:H-"l 01" .OECI<ASIlO.A:I OEDUCTIOtH rOft INHITRITANCI:TAX PURP06Ea, MY KNOWL£OGIt AND PELlEI',THI!FOREGOING IS A JUGT AND TRU r:srATEMENT 01'DEDTl>, AOMINIOTnATlON 6UllMlrrf:O TO THE ECITATE OF _John G.1rrett Inghram J,!. _(.I,e(I(II('! ,/ .. DATI!:NO.0'"NAME OF'PAYEE REM ...RKli AMOUNT VOUC).,lr;" Louis N.Sollon &Sons Funeral 4,000 00 Washington Cemetery Burial 196 00 Ronald D.Ecker IAttornev's fees 8 150 00 First Federal S &L Assn.I?q ,riiri .4.'i._ Postage 84 00 Bell Telephone 1,021 29 -Hest Penn Power Co.23 23 Columbia Gas Co.·41 00 v..'l.,k Medical Publishers 154 08 Boron Oil Co.19 31 Beth Ann Barto -Refund 42 50 Office Supplies &Services /+41 89 James Fellin -CPA 300 00-'-- lJ,q 0'P l',q"<53 68 Internal Revenue Service 3~~&4th quarter payments 1,064 74 Annual unemployment tax 60 87 Commonwealth of Pa,202 87 Internal Revenue Service -je1inquent 1970 &1971 Income tax 12,481 14- Mrs.Martha Crouse -Suppor claims 2,900 00 Cormnis sions to Credit Burea 1 1 h1rX-Ray Storage 194 50 i -r-:-I General Electric -moving X ray machine 323 ·88 .T r..Ncr.lp.prv Annr.<:l;C!31 uO !()() ih1 Orl.6.-J20 COMMONWEALTH OF PENNSYLVANIA ---------'8 _ Exhibit "D" ! -...._._.••._._.;':"••.1\-- M~CREIGHT,MARRINER 0.M~CREIGHT ATTORNEYS AT LAW 800 WASHINGTON TRUST BUILDING WASHINGTON,PENNSYLVANIA 15301 JOHN B.MgCREIGHT STEPHEN O.MARRINER .JAMES C.MgCREIGHT CLARENCE A,CRUMRINE STEPHEN D.MARRINER,JR. November 27,1973 Stephen 1.Richman,Esquire Washington Trust Building Washington,PA 15301 IN RE:Inghram Trust Our File No.PNB 69 Dear Steve: AREA CODE 412 PHONE 225-6600 ~' I enclose a copy of my letter of November 26,1973 to Ronald D.Ecker,Esquire,confirming that the funds necessary to pay the Federal Estate Taxes have been transmitted to Mr.Lieber and that the funds were obtained by charging each of the two Inghram Trusts in equal shares. As you know,Messrs.Ecker and Lieber have asserted the position (supported by a Memorandum of Law)that all of the Federal Estate Taxes are payable out of the childrens Trust. In order that this question,among others,may be dealt with, I renew the suggestion which I made in our conference in JUdge Simmons chambers that Mrs.Crouse petition the Court for your appointment as Guardian ad litem for her minor children. Yours very truly, McCREIGHT,MARRINER &McCREIGHT JCM/dl Enclosure /;/ ~ McCreight cc:Raoul PrugarHonorable-Paul A.Simmons Ronald D.Ecker,Esquire Exhibit "E" J , \:, IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE: ESTATE OF ) ) JOHN GARRETT INGHRAM,) ) Deceased.) o R D E R NO.63-72-11 AND NOW,this day of----,1974,---------- upon consideration of the annexed Petition and upon motion of Greenlee,Richman,Derrico &Posa,Attorneys for the Petitioners, IT IS HEREBY ORDERED AND DECREED that a Citation issue directed to Evelyn M.Poellot Inghram,Executrix of the Estate of John Garrett Inghram,deceased,to show cause why she should not file an Account of her administration of the Estate of John Garrett Inghram,setting forth the following: a.An explanation of the personal loans receivable from Raymond E.Inghram and Elizabeth S.Jones,the amount collected and collectible by the Executrix and the dis- position thereof (see Paragraph 4 of the Petition)• b.An explanation of the accounts receiv- able from decedent's medical practice,the amount collected and collectible by the Executrix,and the disposition thereof (see Paragraph 5 of the Petition). c.An accounting of all personal assets designated in the Pennsylvania Inheritance Tax Return and the Federal Estate Tax Return as jointly owned by the decedent and the Executrix as tenants by the entireties,with an explanation of how and when said assets were transferred from the decedent to the decedent and the Executrix as tenants by the entireties (see Paragraphs 6,7,8 and 9 of the Petition). \ <.\ f' d.An explanation and accounting of the sum of $29,636.00 paid to First Federal Savings and Loan Association claimed as a deduction on the Pennsylvania Inheritance Tax Return, the source of the funds used to make this payment,the purpose of this payment,and what portion thereof was chargeable to decedent's widow as her individual obligation and what portion thereof was chargeable to the Estate (see Paragraph 11 of the Petition)• e.An explanation and account of the expendi- ture of $8,150.00 for attorney's fees paid to Ronald D.Ecker, Esquire,setting forth what services were rendered to the Estate and what portion thereof was chargeable to decedent's widow as her individual obligation,and what portion thereof was chargeable to the Estate (see Paragraph 12 of the Petition)• f.An explanation and accounting of the two payments made for Federal Income Taxes for the years 1970 and 1971, setting forth what portion thereof was chargeable to decedent's widow as her individual obligation,and what portion thereof was chargeable to the Estate (see Paragraph 13 of the Petition)• g.An explanation and accounting and the dis- bursement to the Commonwealth of Pennsylvania in the amount of $202.87 (see Paragraph 14 of the Petition). h.An explanation and accounting of such amounts paid or payable for Pennsylvania Inheritance Tas and for Federal Estate Tax and from what assets or sources said taxes were paid. i.A full and complete accounting of all assets of the decedent,whether individually or jointly owned by him at his death. RETURNABLE _________________,1974,at ... o'clock,------ - M.,for Answer. J • AU_ WASHINGTON TRUST BUILDING Deceased. -1 f"'-~­'b:cl--..... "'-.J -.J -&:: GREENLEE,RICHMAN. DERRICO &POSA ATTORNEYS AT LAW JOHN GARRETT INGHRAM, ESTATE OF PET~m~FOR ,FPOiNTMENT OF~DF~RDI~~ITEM :;;:--.i .(,~co /~,.-:~.i·'....,·....'"-.-.t..1),_,j :;-..;;=; WASHINGTON.PA 15301 /~,5""-371 IN RE: IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA. ORPHANS'COURT DIVISION NO.63-72 -11 :\.-~T~.::;-.'"\-~~~~ ~.........~~2~0-...•. ~iJ.?t~W i. .~ IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE: ESTATE OF JOHN GARRETT INGHRAM, Deceased. ) ) ) ) ) NO.63-72-11 PETITION FOR APPOINTMENT OF A GUARDIAN AD LITEM TO THE HONORABLE PAUL A.SIMMONS,JUDGE OF SAID COURT: The Petition of John Inghram,Megan Inghram and James Inghram,all minors,by Martha S.Crouse,their mother and natural guardian,respectfully represents; 1.John Inghram,a minor,was born on Feb- ruary 16,1958 and is presently fifteen years of age. 2.Megan Inghram,a minor,was born on September 20,1960 and is presently thirteen years of age. 3.James Inghram,a minor,was born on May 22,1963 and is presently ten years of age. 4.All three minors reside with their mother, the petitioner,at 506 East Beau Street,Borough of East Wash- ington,Washington County,Pennsylvania. 5.The minors'father,John Garrett Inghram, died on October 30,1971. 6.The minors desire to petition your Honor- able Court at the above number for a citation on Evelyn M.Poellot Inghram,Executrix of the Will of John Garrett Inghram,to file an Account for reasons set forth in said Petition. 7.The minors presently are not represented by a guardian or guardian ad litem in said proceeding. 8.The proposed guardian ad litem is your petitioner,Martha S.Crouse. 9.The proposed guardian ad litem has no interest adverse to that of the minors and is not a fiduciary or an officer or employee of a corporate fiduciary of an estate in which the minors have an interest nor surety or an officer or employee of a corporate surety of such a fiduciary.However, the proposed guardian ad litem is guardian ad litem of said minors by order of your Honorable Court,Civil Division,dated November 27,1973,in a case at No.6896 in Equity between John Inghram et al.,plaintiffs,and Evelyn M.Inghram et al., defendants. WHEREFORE,your petitioners respectfully request your Honorable Court to appoint Martha S.Crouse as guardian ad litem of John Inghram,Megan Inghram and James Inghram,all minors, for purposes of said proceeding. GREENLEE,RICHMAN,DERRICO &POBA By At~Petitioners - 2 - COMMONWEALTH OF PENNSYLVANIA). }SS: COUNTY OF WASHINGTON } Before me,the undersigned authority,personally appeared JOHN INGHRAM,MEGAN INGHRAM,JAMES INGHRAM,and MARTHA S.CROUSE,who,being duly sworn according to law, depose and say that the facts set forth in the foregoing Petition are true and correct upon their personal knowledge, information,and belief. NOtai"YPublic MYRA J.FRANKo Notary Public,Washington,Washington Co. My Commission Expires March 12,1977 SWORN to and subscribed before me this /9C~ day oJ~<,1974. ~d~ My Co~ssion Expires: - 3 - IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE: ESTATE OF JOHN GARRETT INGHRAM, Deceased. ) ) ) ) ) NO.63-72-11 tion of o R D E R AND NOW,Q~IS ,1974,upon considera- the within petitiOn ~pointment of Guardian ad Litem, IT IS HEREBY ORDERED AND DECREED that Martha S.Crouse is appointed Guardian ad Litem for Jbhn Inghram,Megan Inghram, and James Inghram,all minors,in the above proceedings. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHAN~S COURT DIVISION IN RE:ESTATE OF JOHN GARRETT ) ) INGHRAM,DECEAS~D ) No.63-72-11 PETITION FOR APPROVAL OF COMPROMISE AND SETTLEMENT AGREEMENT Martha S.Crouse,ad litem guardian of John Inghram,Megan Inghram and James Inghram,minors,petitions the Court as follows: 1.John Garrett Inghram died testate on October 30,1971. 2.On January..4,1972,Letters,Testamentary were issued to Evelyn M•.Poeilot,Inghram as Executrix of the Will of John Garrett Inghram in the within estate. 3.Prior to his death,John Garrett Inghram and Pittsburgh National Bank had entered an'irrevocable insurance trust agreement'on or about March 19,1964,which agreement was amended on August 5,1964,January 13,1967 and February 27, 1970. 4.Since the death of John Garrett Inghram,certain disputes have arisen with respect to the Estate of John Garrett Inghram,deceased,the said irrevocable trust and certain other matters.The parties to these disputes are Evelyn M.Poellot Inghram,individually and as executrix of the Estate of John Garrett Inghram,First Federal Savings and Loan Association of Washington,Pittsburgh National Bank,Penn Mutual Life Insurance Company,Martha S.Crouse,individually and as mother and guar- dian ad litem of John Inghram,Megan Inghram and James Inghram,... minor children of John Garrett Inghram and Martha S.Crouse, former~y Inghram. All said parties have been able to resolve and settle the various disputes and have entered in a written settlement agreement hereto attached as Exhibit 1. WHEREFORE,this petition prays the Court to set a date for a hearing to the settlement agreement;attached and marked Exhibit 1. - 2 - COMMONWEALTH OF PENNSYLVANIA ) )SS: COUNTY OF ALLEGHENY ) BEFORE ME,the undersigned authority,a Notary Public, personally appeared MARTHA S.CROUSE,who,being duly sworn according to law,deposes and says that the facts set forth in the foregoing PETITION are true and correct to the best of her personal information,knowledge and belief. SWORN TO and subscribed before me this 3rd day of JUly,1974. ~~I3l/7c)~Ntaii PUJ.~c -~ WaShington County,Pennsylvania My_~ommission Expires: LAURA W.EHNERT "_,No_t~JY Public.Can~o;l lwp.,Wllsllington Co. ",~ission EX\lIl1i~;~o_yember 6,1978 ,.. ~..-.~---~'-~."'..--_.._~....~-_.-_..."-_.'- 111:387 i/6/14/74 I.PARTIES ..h"'"-.<.-"-.~.,.-!'~.....-._~;..~;,-.:.~m .-";.~,,:·:"·Y --._..'-_.-.-....._.~..._._-.._.__._--..~---..----------- AGREEMENTe::-~....__~ I I.,,"'....---- This Agreement entered into by the following.parties: Evelyn M.Poel10t Inghram,individually and as executrix of the Estate of John Garrett Inghram (hereinafter "Inghram"),'First , Federal Savings and Loan Association of Washington (hereinafter ,"First Federal"),Pittsburgh National Bank as trustee under a revocable life insurance trust agreement with John Garrett Inghram (hereinafter "PNB"),Penn Mutual Life Insurance Company (herein- after vrPM")and Martha S.Crouse (hereinafter HCrouse"),individually and as mother and guardian ad litem of John Inghram,Megan Inghram and James Inghram,minors,(hereinafter "the ChildreJ?H). II.PREAMBLE 1.John Garrett Inghram and Martha S.Swansboro were married on or about December 10,1955.They had three children whose res- pective names and birthdates are:John Inghram,February 16,1958, Megan Inghram,September 20,1960,and James Inghram,May.22,1963. 2.John Garrett Inghram and Martha S.Inghram were divorced on or about July 24,1964. 3.Martha S.Inghram married John E.Crouse on or about May 22,1965. 4.Inghram and PNB entered into a revocable life insurance trust agreement on or about March 19,1964,which agree- ment was amended on August 5,1964,January 13,,1967 and February 27,1970 (hereinafter "the Trust").True copies of said revocable EXHIBIT 1 .... -- "", , • IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY PENNSYLVANIA ORPHAN'S COURT DIVISION No.63-72-11 IN RE: ESTATE OF JOHN GARRETT INGHRAM,DECEASED .......-- PETITION FOR APPROVAL 'OF COfGRqMISE 1&D-- SETTii~.,AGREEMENT::r:~..()~D'E R ~ CERTIFICATE-OF SltRVI,CE ~!---gtl~e-~__:u.Jh<:.;>-._......-.. .-~';-u ":-;~~?~(J)~. ~1~ ~~W GREENLEE.RICHMAN. DERRICO &POSA ATTORNEYS AT LAW WASHINGTON TRUST BUILDING WASHINGTON,PA 15301 -1 .~_.__..~_._.~._~_...-,_"_,,:,,_.'_~,,-,,,,~A"''''_'....~__~.._ life insurance trust agreement and amendments thereto are attached hereto as Exhibit No.1. On or about October 13,1969 John Garrett Inghram McMurray in the County of Washington,Pennsylvania. 6.On or about October 13,1969 in connection with the purchase of said real property John Garrett Inghram received a loan from First Federal and executed a mortgage and note in consideration therefor,which mortgage is recorded in the office of the Recorder of Deeds of Washington County,Pennsylvania at Mortgage Book 713,Page 87. 7.John Garrett Inghram on or about October 13,1969 assigned ~o First Federal as further collateral for said mortgage policy of life insurance No.5121563 issued by PM wherein he was designated the insured. 8.John Garrett Inghram married Evelyn M.Poe1lot on or about February 14,1970. 9.By Deed dated March 30,1971.and recorded on said date in Deed Book 1334,Page 611 in the office of the Recorder of Deeds of Washington County,Pennsylvania the said John Garrett -Inghram and Inghram,his wife,did convey the aforesaid real estate to John G.Inghram and Inghram,his wife,thus creating a tenancy by the entireties in said real estate. 10.John Garrett Inghram died testate on October 30, 1971 at which time title in said real estate vested in Inghram individually as surviving tenant by the entireties. -2- ~'..; ..p,-~: ':""';:~'~'\/)'~~~:~Jf~! ._--'""-"......."".''''-_h__,--~-'...-.-~".-_-•.+-~~'-_._.,----.-.-,.. mother and natural guardian and guardian ad litem',filed·,a Petition for Citation on Executrix to File an Account for Certain Assets in 13.On or about February 14,1974 the Children by Crouse, Children by Order of Court dated February 15,1974. the matter of In Re Estate of John Garrett Inghram,Deceased,in the Court of Common Pleas of Washington County,Pennsylvania, Orphans'Court Division and docketed at No.63-72-11 in which pro- ceeding Martha S.Crouse was appointed guardian ad litem for the 14.On January 15,1970 Crouse obtained a judgment in the amount of $1,500 against John Garrett Inghram for support in docket No.63-72-11. ---..:-.......:...". -3- 12.On or about November 27,1973 an action in equity was commenced in the Court .of Common Pleas of Washington County, Pennsylvania captioned John Inghram,Megan Inghram and James Inghram,minors,by Martha S.Crouse,their mother and guardian, and Pittsburgh ~ational Bank,Trustee under the inter vivos trust of John G.Inghram,deceased v.Evelyn M.Inghram, individually,and Evelyn M.·Poellot Inghram,Executrix under the Will of John Garrett Inghram,deceased,and First Federal Savings 11.On January 4,1972 letters testamentary were issued to Evelyn M.Poe110t Inghram as executrix of the Will of John Garrett Inghram by the Register of Wills of Washington County, Pennsylvania in the Estate of Johh"GarrettuInghram,Deceased at , and Loan Association of Washington,and The Penn Mutual Life Insurance Company,a corporation and docketed at Book 41,Page 65, No.6896,in which proceedings Crouse was appointed guardian ad litem of the Children by Order of Court dated November 27,1973. """-.'~'....._"..._...,-_...._..........,,'~.~~"~'-.....~.....-~-_... a proceeding captioned Martha Inghram Crousev.John Garrett Inghram and docketed at No.102 January Term 1970 D.S.B.in the Court of Common Pleas of Washington County,Pennsylvania,and has a -'._.- further claim against John ~arret~!nghram and his Estate for support by reason of an agreement executed by John Garrett Inghram· and Martha Swansboro Inghram,now Crouse,on May 22,1964. 15.Evelyn M.Poellot Inghram has commenced an action ..... captioned Evelyn M.Poellot Inghram v.Pittsburgh National Bank and docketed at No.739 July Term 1972 in the Court of Common Pleas of Westmoreland County,Pennsylvania. 16.On May 1,1974 there will be due and payable under PM policy No.5121563 the sum of $36,007.04. III.PROVISIONS NOW,THEREFORE,desiring to achieve settlement and resolution of the various disputes and controversies that exist among themselves,the parties hereto agree as follows: 1.The preamble hereto is incorporated herein ~y reference. 2.With respect to any monies now due and payable and to become due and payable,under,by reason of,or in connection with the no~e and mortgage executed on or about October 30,1969 by John Garrett Inghram,First Federal and Inghram agree that that portion of the principal and income of the Trust,as amended, of which the Children are beneficiaries,shall be,and is hereby released from liability for the payment of any part of such debt. -4- '. ·~.._.•..-_... .~....-, 3.The following actions shall be settled and discon- tinued as of record or it shall be marked satisfied by the party or parties filing same with each pe.}·ty _b_earing his own costs and each party hereto shall exe-cute any'---'and-all documents required to effect such settlement and discontinuance or settlement and shall take such action as may be necessary to effect such settlement and discontinuance or settlement. John Inghram,et al.v.Evelyn Inghram,et al., Book No.41,Page 65,No.6896 in the Court of Common Pleas of Washington County,Pennsylvania Martha In hram Crouse v.John Garrett In hram, No.10 January Term 1970 D.S.B.in the Court Common Pleas of Washington County,Pennsylvania Evelyn M.Poellot Inghram v.Pittsburgh National Bank,No.739 July Term 1972 in the Court of Common Pleas of Westmoreland County,Pennsylvania 4.Evelyn M.Poe1lot Inghram agrees to surrender any and all rights she may have to request or demand a distribution from the Trust to enable her to complete a four-year class in business administration at an agreed college or university plus one additional year of postgraduate work,which right may exist by reas9.n of the fifth unnumbered paragraph of the amendment dated January 30,1967 to the Trust. 5.Evelyn M.Poel1ot Inghram,individually and as execu- trix of the-Will of John Garrett Inghram,agrees that that portion of the principal and income of the Trust of which the Children are beneficiaries is hereby released from any further liability for the payment of any further Federal Estate Taxes or Pennsylvania Transfer Inheritance or Estate Taxes as may now be due or become due by reason of the death of John Garrett Inghram. -5- • 60 The Children release Inghram,individually and as executrix of the Estate of John Garrett Inghram,PNB and the Estate of John Garrett Inghram from any and all claims they may have against Ingh~am,PNBor said Estate,by reason of the payment'of ~--_."-,~;.:..:.:-...-...-_.~._---~~--- Federal Estate taxes due.and heretofore paid by reason of John Garrett Inghram's death from the Childrens'Trusts. 70 PM shall pay promptly fifty percent (50%)of the proceeds now due and payable to its policy of insurance No.5121563 to Inghram.It shall pay the remaining fifty percent'(50%)to PNB.PNB shall add said sum to the principal of the Chi1drens' Trusts.Such payment shall constitute full and complete discharge of all PM's liability under,by reason of,or.in connection with said policy. 8.PNB,as Trustee,promptly shall pay from the Chi1drens' Trusts the sum of $8,800 to Inghram. 9.The Petition for Citation on Executrix to File an Account and to account for certain assets filed by the Children be withdrawn. -, 10.Greenlee,Richman,Derrico &Posa may file a Petition for Counsel Fees and Expenses in connection with the representation of the Children,said counsel fees and expenses to be paid from the Chi1drens'Trusts. 11.All actions called for by this Agreement shall be completed by the parties responsible therefor within thirty (30) days of the effective date of this Agreement. -6- ·...~,.-..'-, 12.Inghram,having the right to withdraw her one-half (1/2)of the trust principal from the Trust pursuant to the amendment to the Trust dated Februa:J;Y 27,1970,agrees to with- --- draw said principal and PNB·~grees-t-o~p~y_O over said principal upon receipt from the Internal Revenue Service of an estate tax closing letter with respect to the Estate of John Garrett-Inghram,Deceased. 13.This Agreement shall be submitted to the Court of Common Pleas of Washington County,Orphans'Court Division for approval by the Court.If the Court approves of the Agreement, • _._copies of the Agreement may be filed by any party hereto in any proceeding referred to herein. 14.In the event that either the Internal Revenue Service or the Commonwealth of Pennsylvania "asserts that there is due or may become due by reason of the death of John Garrett Inghram either Federal Estate Taxes or Pennsylvania Transfer Inheritance or Estate Taxes which have not heretofore been paid, Inghram both as Executrix and individually covenants to defend the Childrens'Trusts against such tax claims and-to ind~mnify the Childrens'Trusts against any liability ultimately resulting from such tax claims. 15.The Children and Crouse,jointly and individually, release Ingh~am individually and as executrix of the Estate of John Garrett Inghram and said Estate from any and all claims which- they jointly or individually may now have against Inghram or the Estate,or both. -7-:- .' " _~..-~.._....._--.-.._--...._---.."...---""'""""'•.,.............,-. IV.EFFECTIVE DATE Irrespective of when this Agreement was executed by the various parties,it shall be construed to have been executed at Washington County,Pennsylvania on the --- 1974 which shall be its effective'date...:..:.. day of ,----- IN WITNESS WHEREOF,and intending to be legally bound hereby,the parties have set their hands and seals. WITNESS: (SEAL)';:;'E-v-e....ly-n--;M~.-::P=-o-e"""'lnl-o-:'t~I-n-g""h-r-am WITNESS: (SEAL)-r;E;:O:v~e"l"'l~yn~Mn--.''''''P;<;'"o~e~lr-ilro~t-:--rI-n-g''''h-r-am, Executrix of the Estate of John Garrett Inghram,Deceased ATTEST: ATTEST: ATTEST: WITNESS: WITNESS: First Federal Savings and Loan Association of Washington By _ Pittsburgh National Bank By _ Penn Mutual Life Insurance Company By -__ VMartha S.Crouse,Individualt~EAL) v (SEAL) Martha S.Crouse,Guardian Ad Litem for John Inghram,Megan Inghram and James Inghram,Minors -8- ,,(, ¥;.._'-".:..... .,.... REVOCABLE LIFE n~SURANCE TRUST AGRE~mNT , .l'7fi//THIS AGREEHENT,entered·into thl.s r"'day of,/.;7Z';"z/J', ", "'. by and between JOlIN GARRETT INGHRAM of Hash~ngton Count~nPennsylvania. (herein~fter referred to as.the IlrnSURED")and PITTSBURGH NATIONAL BANK,of ..... Pittsburgh,Allegheny County,Pennsylvania,(hereinafter referred to as the "TRUSTEE"); 0)•"• :., WIT N E SSE T H: ...WHEREAS,the policies of life and/~raccident insurance issue9.' on'the life of the Insured which are'listed on the attached schedule..~. "A",are to be made either directly or contingently payable to and may be depo~ited with the Trustee; ," "';'-'--" NOW,THEREFORE,THE PARTIES HERETO AGREE that at the death of the Insured,or at such other time or times thereafter as m~y be provided ...in the aforementioned policies,the Trustee shall collect the,total amount of insurance then payable to it as T~ustee hereunder and the Trustee'shall ., .hold the amount so collected,,together with any other'property received by it from the Insured's estate'or from any other source,either then or there- after,upon the following trust.s. " ARTICLE I.TRUSTS• •I A.The Trustee shall hold the principal of the Trust Estate as one fund and shall pay the net income therefrom,in ...,. -.,.-,••~,_....-:;,._-•••_.-'~-"'.J••'.'_'.' \ " Exhib'itl .~. "'f" ... ~'-'~" .\"j .. •• • • quarter-annual installments,.to or for the benefit of the issue of the. Insured living at the date of each quarter-annual income payment,per. stirpes;such pa~ents to continue until the youngest child of the Insured alive at the time of any quarter-annual income payment attains the age of ..'.e·.,1:-••'"•. 'from"the·Trust.Estate is being so distributed,the Trustee is authorized ~I--".--....:.. to"pay-and distribute to or for the benefit of the Insured's issue so much of·th~principal thereof as the Trustee deems advisable for their comfort, main~~nance,support and complete education,including preparatory,college '.,;'.,IS? and post-graduate or professional training,with no duty to equalize the ,,-.:,':'.":'...~....-,-...,.."",,,";.',.~":..":-...,...........- said paymenEs-'orpri~cip~tl-to-orfor-the benefit of the Insured's issue. II,1 ~_y::._ _t..;;.~.~.~:..~.;~";!"....'':.''_r .."_0 O._0.'~_.._._....••.' I.,c;.-'-...-.•••••-:-.--"NotWlt1isblnd~'ng-thECforegoingprovisions and in 'C~:-'::;E::'t",·:·.'.~:.::,:~;_:~":::~.:addition thereto,the Trustee shall be specifically authorized to accumu-" late all or any part of the net income to which any minor beneficiary is "..,.-.._.-'--.--_.,,"."" entitled u~d~r tEe~z£or'"egciing-pr~o';rsi'ons-'andwHich'the'Trustee,in its sole ".ti~~1:..:';;:-f.-:.:::..r......:~;~~.~c-::·::-:~_...:-.-......:...............~and absolute·discretion)aeems unnecessary'for'cne comfore,'support.and ;J~ctl~i;rt':iJci'~il~{:b:ii~i:Jt:~My i~~h behe~'iclary;:said'accumulated income c./"':-c:.•_._••_..••._••.•"•••"-•.'"-'.. shalf-b-e ~adcfea't:'o'tl1e "'snare 'of-tIle ttJs't-'"later ':created for'that child or 'holc'~~~~C.~·7):'!7'".":s.:c·::···~c~':-"'O 7·~·":·'~:·;-:--_':.in the 'event of his orner deatn'pr10i to the division·of.the trust into " ;-":'''~'''''''''''-l'":-~1<':f~-.:"- .' "::"-:":-.or her esfate~'- _..._'O ...._...__....._.:::.:....::::. .-......_.- .t"~·_.:.-B:-'As~a~d 'when the youngest child of the Insured,alive at the time of any given income payment,attains the age of twenty-two (22)years-,.,....-.,....~.'..-... or at the death of tne survivor"of'the'Insured's "children,whichever is the .._...~.... eariier:c~ent~;the Trustee shall divide'the"principal'of the Trust Estate then in its hands into as many equal shares as there are children of the Insured,if any.living at the time for this division and/or childrett of the Insured then deceased with issue of them.then surviving. "2- ", " '. .' ., :,'-;..~~-. ,) --...~_.-..~.. •••• '.-~·;,r'·"~L~::~~;;~ .'.~.,.'~.. 1.'One of such equal share's shall immediately vest in and be distributed to the then living issue,per stirpesr,of each ,deceased child of the Insured,such distribution to be absolute and free of trust,subject,however,to the-nil.norrty~provisionshereinafter set forth. 2.One of such equal shares shall be held for,the use and benefit of each of the Insured's then living children, and the Trustee shall pay to each such child of the Insured,or for his or her benefit,in quarter-annual in~tallments,the net income from his or her share of the trust,'for anddciring his or her lifetime. In'addition,the Trustee is authorized,in its sole discretion,from ,time to time,to disburse to or for the benefit of the'Insuredts child-.' .ren so much'of the principal of their respective,shares of the trust as the Trustee deems advisable for their comfort,maintenance,support, and complete education,including preparatory,college and post-graduate '..,~"or professional training. ,, The Trustee is further authorized to disburse '•.~rom their respective shares so much of the principal ,thereof as the, Trustee deems advisable to aid the,Insured's children in the event of any illness,~njury or other emergency ~r condition affecting them,or any of them,wherein money is needed. Notwithstanding the foregoing provisions, and following the division of the Trust Estate into shares,as and when each child of the Insured attains the age of twenty-five (25)years,or at a~y time thereafter,he or she shall have the right to withdraw one- half (1/2)of the then remaining principal of his or her share of the Trust Estate,absolutely and'free of trust;and as and when each child .. ( ... .'.' • ..,. 'I :I'~-""~t·,) .-.' ,0 •.. of the Insured attains the age of thirty (30)years,or at anytime there- after,he or she shall have the right to withdraw'any and all balance of the then remaining principal of his or her share of the Trust Estate,ab- .".-\.,~-..~.#!~;-~~- .........-.,.. solutely and 'free of trust. In the'event any share:should be'less than TenThou~ sand:($lO~OOO.OO)"Dollars;the,Trustee shall ',have ·the right to payout to th~beneficiary entitled thereto the then remain~ng principal of such share; p~ovided,however,that"such beneficiary has then attained the age of twenty- flvet25)::Year~.:",::,':.:::,:.:::::::...:':::-:::-,.:':_:.::.:"~:,:.:.:::: :':"=":-'.'~..:..;:_....c_.,....._....._..__... t':-..-.~- -~-~••-_...._-._tr._......:...~ ,,Garing the:separ~te;:trust'herein:'creai:ed:'for-:hls or her benefit,the Trustee '~hatl:p~y":itncf disi:ribute~~he::then:'remaini~g-principar of"his or her share'of 'Hi~ti:us~':to his::or:'her the~i':iiving-issue"~~per stirpes,-absolutely and free 8f tru~\:~i~ubj~ct~':'lio~ever,:::-to th(F&1.nori.tY'-\;r'o~isi.on:s"hereinaft~r set forth. In°(iefault oFlssueo'of"'sucils decea'se'd child:ol"th~:Insured':then surviving; 'ltitft~l>hatee~hait'be:p~ld:'ana:distribuEea~t~~the:'then~llving~i~sue of the '~nsu~~d~:per stirpes:and~absolutely;:subject~:howeverJ~to:the minority iT~Vr~ionS:'he'ieina.fOte-r-'se-t fo£th;"provided)however,any portion ""of such -share,which otherwise would be distributable to any beneficiary for wh~ a'~hare is then held for hi~or:ner:'berle"fff"shall.:be-added to such share \::0::b~::h~ld':as 'though;an:original p~irt'-thereof.::-:::;.:-. ' , ,:,;::':;~::.::;:r;~c,.':':::;111'addiilon'to:and notwithsta'nding an,~~f the foregoing ~rb;'i~'i~~'s/'the;-Tr\isFee:-sh~dl:be 'a"uthoiized to dl.sburse'to or for ,the bene- fit -of MARTHA S.INGHRAM,the Ins'uredt s former spouse,so much of "the prin- cipal of the Trust Estate,as the Trustee in its sole discretion shall deem "-4- •..!.:.-"., ,...............~. \.......} .' '..."C "">,,,"""':~":"r~¢ "'~,.-:,."_.C_.a........ .. ''"'--. advisable to aid her in th~.event of any dire financial emergency related to health such as'sickness or accident wherein funds are needed)and for which no other source,in the opinionof,the Trustee;exists to suitably ---=---:-~"._-._-."'-'-~-:. satisfy the samee Such disQursements shall in all events cease upon the' :.'., remarriage of the Insuredis former wife,and anydisbursemepts so made shall, following the division of the Trust Estate into shares,be charged equ'ally ,ag'ainst the shares held for the Insured's children..'This,authority shall , , in no event postpone or effect in any manner the right in the Insured's children to withdraw the principal of their respective shares as said, ( ri~hts mature as above provided. " 'D.If,at the time distribution is to be made here~nder in accordance with the foregoing provisions,none of the persons named or described above is living'to'tak~the principal of the Trus~Estate, ,the then remaining principal of the Trust Estate shall be held and/ordis~ tributed as follows: i ..One-fourth (1/4)thereof in equal shares,absolutely . and free'of trust,to tolAYNESBURG COLLEGE,Waynesburg,.Pennsylvania and JEFFERSON MEDICAL COLLEGE,Philadelphia,Pennsylvania. 2.The balance thereof shall be held in further trust and the net income therefrom shall be paid and distributed in equal shares and in ' quarter-annu~l installments to or for the benefit of the Insured's brother,RAYHOND EDWARD INGHRAM and the Insured's sister,ELIZABETH S.JONES.Upon the death of . the Insured's brother,his share of the net income shall be paid and distributed to or for the benefit of his wife~TlIEI1~IRENE INGf~,and 'upon her death,shall be added to the share distributable to the Insured's sister as provided above. Upon the death of the Insured's sister,her share o~,the net income shall be added to the share distributable to the'Insured's said brother or his wife. -5- --~~-.~.--.."....".... "-'-'-~,---"'--------- .".) .. \. '").. '.. .. Upon the death of the survivor of the Insured's said brother,si&ter.and sister-in-law during the continuance of the trust hereinabove created for their b~ne1it?~_g~cat the time for the crea- tion thereof in the event none of them is then living,the principal of the Trust Estate as it is then constituted,sha11 be paid and distributed to.the then living children of the Insured's said brother and to the then liying children of the Insured's said sister,_so that each such child who 'is then living receives an equal share-thereof,absolutely and free of trust and where applicable,s,ubjectto'the ~inority provisions hereinafter set .forth. ARTICLE II~_,:TERMS AND CONDITIONS.-_._.~._...--- ,"•••1'••_,.~,'_..,_-..:.......--.:......~ ..'..' ::::."_.-:.'. i~r::~:..:~~;,..::';;.A..,~t"hile in the hands of the Trustee,neither the principal..., .nor -the:.income of the:Trust~Estate _shall'_be_liable..for the"debts._of~any__. beneficiary hereunder,'nor shall the same be subject to seizure or attach- ment by any creditor of any beneficiary under any writ or proceeding at law..._.........................'....::_-.". or in equity,and no beneficiary hereunder shall have any power to sell, '....C.r~~::~::..:=~:::::::""..0·",_~::~:·.Z".'.::·7."l'r.-.:.•.~. assign,encumber,or in any ~anner to:anticipate or dispose'of his or her.. interest in the Trust Estate or in the income produced thereby. ..... , .;.. ,.,:~_~=..::::.=.~~::~or.":.._......."---.._..~.......~-__-'. B.If any beneficiary who is entitled to receive a share of ....... - ~,. the:principal of the trust estate shall be a minor,:.the Trustee is hereby au- thorized and.empowered to continue'to hold and manage such share for the bene- fit of such minor.during his orhe~~inori~y.and the Trustee may accumulate all.or ~ny part of the income from such minor's share or pay so much thereof, together with such amounts of the principal of 'his or her share of the trust '..~.._.- -6- z_ .1'-1 J , ..'. -. -(OJ .' .. estate as it shall deem proper for his or her education,maintenance and wel- fare.In the disbursement of fund~directed to be paid to or for the use and - benefit of any beneficiary who-shall be a minor,the Trustee may make pay- ment of the same to the parent~-gu'aif~a-~_o,r,such'othe~person a~;may have custody of the person of the minor at the time such payments are made,t~be .used for the education,maintenance and support of such minor,but without liability on the part of the Trustee to see to the application of said pay- ments by the payee,and the receipt of any s~ch person shall be a full ac- quittance of the Trustee as to any amounts so paid,or the Trustee may make payment of the sam~directly to or for the 'benefit of such minor benefieiary. ,This shall be eonstrued as a power only and shall not operate to suspend the absolute ownership thereof by such minor nor to pre~ent the absolute vesting thereof in such minor. ....._.,-..~Ill"·.•••~... .'.~. • 'OJ ~"""...•• ::--~...-. I ••••'~ ..ARTICLE III.IN ADDITION TO THE POWERS'CONFERRED BY LAl-l,THE •.._.....0 .._..;..,.0.... tRUSTEE SHALL HAVE THE FOLLOVlING DISCRETIONARY POVlERS:' .."'. IlIo __....... A.' .....:.0 To retain as an investment for the trust estate;without ,any duty of diversifieation,~ny and all property,re~l or personal,received 'c ;..• by the Trustee,which shall specifically inelude the authority to retain any ......•• -...0 _ - -~••-00 ...•....0 • stoek received by it hereunder in PITTSBURGH NATIONAL BANK• .B.To invest and reinv~st the principal of the trust estate,-.,.-..L:) together with any income accumulated thereon,in such stocks,bonds,mortgages, -"securities or other property,real or personal,as it may believe advisable, ....... _........o.0 without being limited to the classes of securities or investments in which trustees are'authorized by law to invest trust funds.For the purpose of .---,--.',I .',. I .. .0 •.) '0;- ::." this Agreement,any dividend or other increment or distribution received by the Trustee from ~regulated inyestment company,attributable to or designated as capital gain realized by said investment company,shall be added to and become a part of the principal."-- _.'..:'.-......c.To sell any and all real estate held asa trust,asset,at "iJ~h:t{~~"s:'at'publiCo~private :saie;'f~r sJch'pri~~,~:~~d ~pon~such'te~~as f£:~hall beli~ve advisable,~nd'to make~exec~te and deliver any deed or deeds e '':::',~",' ,_.,therefor,conveying title thereto in fee simple absolute,or for any less,es- f:t~':~';'aity :pu~6hase~:.~:rpurchase~s~-fr~ed and.di:sch~rged of:~~y 'arid~ii 'trusts ".r:-0 _.;.c:c.o.~,.."~';".o.,....~.0••••~..'? '1ie'ieunder~..-~""'"-_.. .,::~~";::-.~_::""::.:......_...;:-:'~;~;:: :.."--~~"D~'·..To sell,exchange,lease,encumber,option or otherwise ... disp~se of all or any portion of the trust estate in such manner and upon ,_0_.:•••• such terms"and ~C"ond'itions ';'as 'It-snaIl 'J:)'eHeve ~advisable;"arid '£0 make,-execute and deliver deej~';-'m6it~iig~s,:l~~s~s';~~~'ii~~rit~::~xici'-other':do6cin;ent;neces- sary to effect any of the powers granted the Trustee and'which shall specif- ically include tlie aJth6~ii:y:t~-gf~nf:-i~~~e~~~hi~h ~ite~d'b~y~~d'the te~~of "'~~;~i~~-t ~he~~~a~i--:~~d -=-b;yon~-th~:-;ef{6d:'~~tli6iize(rby i~"w:';::-~::-'~".,!"~:~:.y;: cy :.:~~:::_~._:...~:~-_.,......,..---_.._.. entitled thereto in kind,in cash)or partly in kind and par~lyin cash,as it shall believe'advisable.' ,..".....~....""._..~~.......;..'..'.I ;... .:.:F. ..'..".."......_..'......'.. To'purchase as an investtnent'for·the trust estate"any"se- ,.\...::...: '..=":~.0'"..-_.•curities or other property,'real or personal~'belonging to the estate of the '" "8- l_"~_~~.'-.:...-~_...'::'-;. r',,, " ".'1..'-.......--,..__._. -.-'- /......,") ......-: ·.".... Insured,and to hold the same for such period of time as the Trustee believes advisable,without liability for any depreciation in the value thereof;or~ in its discretion,to make loans"secllrea.~r.:.u'ilsecur~d,to the Insured's es- tate without liability for the nonpayment ~hereof. G.To register or carry any investments held'by it hereunder ·~in its"own name or in the name of a nominee or nominees;provided,however, ·~that'all'such investments shall be so designated upon the records of the Trustee ," ~that the trust to which said.investments belong shall appear clearly at all times.,. :.'---...':.. ;~-.-:......:.'...,:~... H.To vote by person or proxy any and all stock held in the' ",0 • trust estate and to participate in any reorganization or merger of companies orc~~poration~'who;e stock is 'held in'the trust estate.=-'~..::.~. "-,,--~........~,..~.._-._...-_.....' "..~-.:.:-.:- -co '~~..~..-... - •....-oo..."....~---"..--..~..'"I."-"To "bot.row 'money 'for the purpose ,of :the 'trust from ~any .~-- 'id'urc~',:\;lii~h':sl1al~:'lnclude ·th-i=a\ithority .to ~bo:rrowfrom:ani :separate 7trust ifereunde;:'and as:sec'uiity ~i.or :repayment'to h~ld or pied'gi/'the:whoi~or any - ..!:::..'......... ...'"_........-'....... .~ I J.To pay from the principal of the trust estate,if the Insured's Executor is a~able·to comply with ·the direction to ~pay such taxes ~-~.......'...~.'.''from~the 'residue 'of the Insured's testamentary estate,any Federal Estate, :Stcite'Inheritance,or 'Estate and Succession Taxes imposed upon or with re- spect to the Insured's estate passing under the Insured's Wi{l or otherwise, at such time o~'tim~s as':'it ~deenis ~dvisable'~'and no such :-ta~:so 'pard"shall'- ~e collected from any beneficiary hereunder or under the Insured's Will by 'way of apportionment or proration.' -9- ·-"·~/"''''···,-..-.....".,'."•••'.0 __r..•..'..__ .).. .,.. ;". ARTICLE IV.It is agreed that the Trustee shall in no way be bound to pay the premiums on -any policy or policies payable hereunder nor to see that any such policy or policies are kept in force,its obligati~n re~arding the policies.during the _!nsure.d's:--lifetime being confined to the safekeeping thereof. I. I ...ARTICLE V.A.The Insured reserves the rigqt during his .'~i~~t~~to revoke this·trust at any time upon delivery to the Trustee of an i:.~~~ru.ment in Writing setting forth such revocat~on and in addition)the In- sured retains the right to alter or amend this trust at any time by an in-. ·strument in writing accepted by the Trustee• .B.All benefits)privileges and options accruing .. or available under any of said insurance policies prior to the death of the Insured)including any right reserved in any of said policies.to the Insured t..o...change.the beneficiary thereunder)to convert the said policies into other··...._....-'... fo~s of policies)to borrow in accordance with the terms of said'policies)to..._-....._.......... P;1.e.d~e_~:·hypothecate)sell or assign the same or any of them)and to receive and collect all dividends and other payments)and the proceeds of maturing .,' policies shall be for the sole benefit of the Insured and shall not be subject .to.this .trust.If the Insured c;hanges the beneficiary under any of said poli- .;"C •.•• •".! cies'or surrenders any.such policy for its cash surrender value~such act shall h~y~.~h~.effect of revoking this trust with respect to the policy or policies s9_changed or·surrendered•...-'..-'...... """r",.;.:... c.It is also expressly understood and agreed that any or all of the policies deposited under the terms of this Agreement -10- .,-~_.I ... ..:.--..~ i 1 )•I. .. ..... may be assigned by the Insured for the purpose of obtaining a loan on the ~aid policy or policies,and that upon the Insured's request,the Trustee,.. as beneficiary named in any or all poli~~es depos~tedhereunder,may join in .," '.-~..., -._"",;.;.~~-~.'..-'".-"-':". ~uch assignment to any individual;partnership,corporation or ass.ociation, ~nd in so doing shall not by reason of such joinder in any way be or become..... liable to any person interested hereunder• .,._-- .~:.:-...:........'..-.-.....~D.Upo~re~e~p~?f written request from the In- ~~~~dJ the Trustee shall beboundtodel~ver·to the Insured any policies in ". ...j.~~p~~~~s~io~and to reassign to the Insured any policies theretofore........."......-_.......~.-:..;:... J1,.s,s~gll~d .~~.;t.•_.........._...'.....,;......--..-.'.-".. E.The.~~s~~~~a~.anytime shall have the right 0._",__.. ·~9#~~clude.wi~hi~this Agreement additiona~policies of life and/or accident C:..c....:... _'......_ _z.~.:~.:...::-..::~:.:...~~;..:_:~~.::". . ...---...;t:,;,.._..:.:..~.;.~.......... #•.'ARTICLE VI.=c::-::;.:.:7:..:.._':"':'.:The payment by an insurance company of the proceeds .;...:':..~:;':';'..7".':~ ..--.;.....-_.....:. "o.~"~ny pC?,licy ,o~.,insurance to the Trustee shall be.a full discharge of said,?...";:.:-..!.o.o..- •....'.:-._o.'•-::".::-::.:';~:'-.-:':.. ~~~s~~ance.cC?mpanyon account ?f s~c~.~~~f~y,~nd such.insurance cpmpany shallc.......~..._•.•_........_.__.... .~n"1!C?·)~e~.pect be r~sponsible for the proper d~scharge of the trust or anyp...._•._-_....._._..~.....:.~:'.._'.' .part.thereof.t...;....~:::..__ .ARTICLE·VII. %:!....:.:f.:....;",':~...~. _..'....'i.~.........: The Trustee shall be responsible for the proceeds !~f=~~~,~~l+ci~~.~~~~as,if and when paid to the Trustee,and the Trustee shall not be liable to anyone if for any reason the policies,or any of them, shall lapse or otherwise be uncollectible.Except at its O\VU option,'the Trustee shall not enter into or maintain any litigation to enforce payment -11- ..'..,. ... '. i~"') .... .., , ...' :.-..:. .·.Co --'... of the policies,or any of them,until it shall have·been ~ndemnified to its satisfaction against all expenses and liabilities to which it may in its 'judg- ~ent be subject·by such action on its part,but the Trustee may utilize ~he:· proceeds of any policy to meet ~xpens~s~~ncqrred in connection with enforci~g "_.." payment of any other policy~ ..•..I'. .. ARTICLE VIII.In addition ~o all the foregoing provisions,the,.. Insured,~uring his lifetime,may assign,transfer,set over and deliver to . the Trustee such cash,securities or ~ther property as he shall deem advis~t,..'.;::.':..''..''.. , ,':.'. ~~leJ~~i~~lpon the acceptance of the same by the T~ustee shall be held in c.~'~•'."\.......\.....•..:.'.•''P."......:• .Fr~s~~~~r~ged and administered as f~~lows:'the Tru~tee shall pay ~he net income therefrom to or for the benefit of the rnsu~ed ~or and during his 'life-L;•...::~i:.:~..::-....-;".'.,.... F:~~~gf:f.~:~~~epos~t the same tohf~flccoun~r~~:~a!~~ywriting,direct. the In~u~e~~hal1 h~ve the ~ight to withdra~,~t a~y t~meJ all or any part -;..~.;.J_"t.-:.u,;.·t.;"..;),~:'."..- '..'.""..,._.....':'~'.'"'';. o~t~~P!~~~~pa1 9f ~his ~eparate t~ust,and ~~addi~~on,in the event of0_,..•1t..·j-;.~;,.•.J.;.,.:..."_'.•._~.......,t ~_..... ~he ~n9~p~~~ty ~f th~I~sured ~hrough ~llnes~,or ~~h~~lise,the Trustee ist[,.•..~.ll'"'C i·"·..· ('-:...-,,:.....:\."~. fpeci;~~~f~Y ~~~hg~ized to pay ~nd ~istribute t~o~io~.~h~benefit of the.....:'1 :]._...:-<..0-.:..;,-'_:.,,,'._:-._!;";..:~.....""•.!.l~'...' Ie~~f~g:~g F.~g~?f E~~¥f~~~fr.~~F.~::~~f,a~~~~!f~~~~e,in its sole dis-· ..I' cretion,sh~ll de~m ~~y~s~b1~~or hi~~QmfortJ ~ai~~~n~nce and support andc....~·~.lC~l)S~i..:...'.J.(•.::.:.:....,~....",_:.0.:.J..._~6.ol-1 ••1..................,..........;.1..._\....~....:••,.".'.•...~: ~o ~~4 h~~~n ~h~~~~pt o~~~y c9n~~ti~n orci~~um$.t~~~e affecting him where~~l'".LO it...,.:.;,.,......_c."lr,;.•.;....('J.~.'.'c"""..._.·."'._......_...""'"4.........""_••"....''....".'. .in money is needed.UP9n the de~t~of ~he Insured,~ny principal then 're- l.l.•~·.:>nc:>"~&...&r::c::::~\..I.."-;-'''''.:.\.4.';{,.;,'•.,...:~0.......:...\.:..:'':..~.'.. .main~~g ~~th~~~~p~;~t~~~ll~t ~~all ~e added t~t1J,e principal of the trust ~'.~"m_1J.&.~J.&.io L .:..•.....'..:J __ _~.J."",:...'"':.L.,~:"'~;--'....,,.e~t~~~~~t~~l~~h.~?~P9~~he ~~~t~Qf ~1J,~Insu~ed in"accordance with the fore-eo.!.':"LC c.:..........C".....J-~..._"'....t·..·:............'Ir",.;_..._...\.,..---'..:.........:...-:•••.;.''--.~;''.'" ~~~~~~fg~t~tg~~fB g~.~~l?'i~E~B~~r.~d/o~?~~Ef~~HE:?as though it had been " •.:'.:..•.i ..'.. ,'. rh~rrustee,in the administration of this sepa-_'l·..~....;...1:..;,..'-:...,-...:.(..:...:.I:.:..;....!-~-·~.. i~:~t¥.li~t~2h?!t h~~:~~~t~r.f?~~f:~~~ante~:?E~~f~~stee under the Vrovi- sions of ~TICLE III hereof,and the rights of rev~cation,amendment and al- ~._.'....s (,'j.I .......:.~.._....~_~_ _•.._..._...._.; o o ..12-".L... .- ,oo ".-.-o;~.••- ..I'C) ,. teration granted to the Insured under the provisions of ARTICLE V.A.shall apply with like eff~ct to this separate trust. .~.~.:..-".- .":....,.'~ ~....• -_.,-."'-." ""j "-.-~.--~.'--••-"'.".. ". ARTICLE IX.During the lifetime of the Insured,unless'and until the trust receives assets for investment,the Trustee shall receive no compensation for its serviceshereunderc Following the Insured's death,' or upon receipt of assets for investment,the Trustee sha11be entitled to ,,/ .. ..' deduct as compensation for its services'hereunder a reasonable fee,which fee shall be in a~cordance with the then prevailing rate of compensation . ,charged by the Trustee for like services;provided,however,the Trustee's '"compensatio~shall be no less than One Hundred ($100.00)Dollars per annum.' 'I ..' IN WITNESS WHEREOF,the Insured has hereunto set his hand and seal ~and the Trustee has caused this Agreement to be ex~cuted by its duly authorized officers and its corporate seal to be hereunto affixed as of the day and year first above written. INSURED:,"y:,''~'/:'' / ':'......,~.,~/'-,.~.'/4,,:,'.1."'#;''(;-;-''~,/~~;:·I·.(SEAL), /"/',,.,- TRUSTEE:' ....~.?.. l'lTTS:i;GH NATIONAL BANK~I "' By A.t(,tf~a e-u3 Vice Presid'ent"Trust Officer '"',ATTES,T:/L?~,qnif7~" ,() ,'f " -13- '........... -.fI"-,":--.--'.:..(}".." ..), _...--,::.=_.:.....-....._-..-...."_....._--...--..,•. '. •JOHN GARRETT INGlIlW·l ,. , i ., • :~ .~..·.e..'....... S'C RED U LEuA"':..~:.J ( Policy No.Company Amount. /J .4,032,743 /J "4,157,830'. ..'/J 4,867;'471 ~. The Penn Mutual Life Insurance Company The Penn Mutual Life Insurance Company The Penn Mutual Life Insurance Company '._''the Penn Mutual Life 'Insurance .Company $.'10,000 ,:.:~.15 ,000 75~.000 ro•.;..',17 000.','.',..., /J 3,301,4:36 ThePenn.Mutual.Life Insurance Company, )., #55155.,;001":'~~:.:<Metropolitan Life -Insurance Comp an)' (Life and Health Insurance Benefits) ~__lQ,OOO ~:':5,000 .. ..,...... ...'..-'.. ;,,......,_":'-........_.... National Service Life Insurance National Service Life Insurance -....-.......-,......~..;._:-.~••c:, c:3:::::: ,' !;..:..~,:-.: ..,""~:c..•••..'O....;.• ~..--. '. ...__..-. _... --:-:.-._-_..__."-,_.---- _....-... .'--,...--.-. -_._-~...---'"....:.-- I " --~-------~----------ri'f ,.'. .•.f I \...........,\..-','~r.\L.~,~.1 • -', ")) •I "..- c-..-·_. ".A"• .' AMENDHENT TO REVOCABLE LIFE INSURANCE TRUST AGReEMENT ",. t.In addition to and notwithstanding any of the foregoing. .' WHEREAS,the Insured,in accordance with the right reserved to ". WHEREAS,JOHN GARRETT INGHRAl1,of Washington Co'Unty,Pennsylvania, total amount expended for her benefit 'exce,cd the sum of Seven Thousand ,, suitably satisfy same,provided,however,that in no>event shall the ana for which no other source,in the opinion of the Trustee,exists to related to health such as sickness or accident wherein funds are needed, shall deem ,advisable to aid her in the event of any dire financial emergency principal of tpe Trust Estate,as the Trustee in its sole discretion provisions,the Trustee shall be authorized to disburse to or for the benefit of MARTHA S.INGHRAlt,the Insured's former spouse,so much of theo hereby amended as follows: said Revocable Life Insurance Trust Agreement dated :Harch 19,1964,are ,NOW,THEREFORE,it is mutually agreed by'and betv1een JOHN GARRETT INGHRA}l,and PITTSBURGH }~TIONAL BANK that the provisions of the visions thereof in the manner hereinafter set forth. him in ARTICLE V.'A.of the ~aid Agreement,desires to amend the pro- Life Insurance Trust Agreement dated 'March 19,1964;and as the ilINSUREDIl,and PITTSBURGH NATIONAL BANK,of Pitt'sburgh,Allegheny County,Pennsylvania,as the "TRUSTEE",entere4 into a certain Revocable Paragraph C.of Article I.Trusts.is revoked in its entirety .and the following is substituted therefor: ·I•f~ttiJIJ It i I I 11 ti_..,,,,-__'.__,._,_.....__'...~_'___....__~.,-_.-.-_..•.._...__~._.•.._"._..._._.n._.__...~._~_._.._,......-•.__.._._...,_'.......-_ Jj,!•I, j ! I J I.I if ' ! I Ii 41 . it·t'; i1I1'••1 Ii 1i'.; ij f -,1\ " .\ b of. ,). ~~.....' -;~-'>..-_......>~.,/:.,:-)&~~:.~~~~~! •~':."...'j:,~. -.,-,._-------.',.' " Five Hundred '($7,500.00)Dollars.Such disbursements shall in'al1 events cease upon the remarriage of the Insured's former wife,and any disburse- ments so made shall,following the division of the Trust Estate into shares,.be charged equally against the shares held for the Insured's children.This authority shall in no event postpo~e or effect in any manner the right 'in the Insured's children to withdraw the principal of their respective shares , ,' as said rights mature as above provided. " The said Revocable Life Insurance Trust Agree~ent dated. March 19,1964,as amended herein,shall remain in full force and effect. IN WITNESS WHEREOF,the Insured has hereunto set his hand and seal,and the Trustee has caused these presents to be executed by its duly authorized officers and its corporate se~l to be 'hereunto affixed this '5th WITNESS: dayof.A_u..;g;..u_s_t .'19 6_4__ ./ INSURED: ATTEST: I\ b TRUSTEE: PITTSBURGH NATIONAL BANK e ••• IQ IJk~· By.;....~U;...,,~lt.l.{::.:-~:.:;J...:;:..~..!.....;.:.,~..::.:)....,;r'J~.I,;....;N~../.~~_ Vice President -2- ..~.--.......,... ...,.~',.''_·~f'~~~~·:';···'~#·;:~.~~~~ .,.: •y . .~.-, .'.~._..-"'"._.'.. ... .t ~~._.._v·_..-_~,;..__.•,.._.__"':__~...•-....:_- :. 1i S~COND AMEND11ENT TO •REvOCABLE LIFE INSUr~CE TRUST AGREID1ENT WHEREAS,JOHN ~IT INGHRAM,of Washington County,Pennsylvania, a~the Insured and PITTSBURGH NATIONAL BANK,of Eittsburg~J Allegheny County, PeDnsylva~ia,as the Trustee,entered into a certain Revocable Life Insurance' Trust Agreement dated March 19,1964;and ,. WHEREAS,the Insured,in accordance with the right reserved to .. him in ARTICLEV.A.of the.said Agreement,amended the provisions there-· of by.an Amendment dated August 5,1964,~nd now desires to further amend the provisions thereof in the manner hereinafter set forth. Nm~,THEREFORE,it is mutually agreed by and between JOlIN GARRETT IN~and PITTSBURGH NATIONAL BANK that the provisions of the said Revoc~ able Life Insurance Trust Agreement,dated March 19,196~,as amended August 5,1964,are hereby further amend~d as ~ollows: The follo~ing shall be added as an unnumbered paragraph under. Paragraph C.of ARTICLE I.TRUSTS: In addition to and notwithstanding any of the provisions governing distribution of the Trust Estate,the Trustee shall be authorized to disburse to or for the benefit of EVELYN MAY POELLOT,so much of the principal of the Trust Estate,as the Trustee in its sole discretion shall deem advisable to enable her to complete a four-year course in business admitiStration at an accredited college or universlty plus one addition~l .. .r . ! ·.~ .-:'.-.~~~j;....~.~ :Cf-"~........... :..:':.~:..)--....,\._., ") ".", . I f'II;.·;-('.0 '....'.;/"-\...'-t..(),'. ....r ••W ,.1 ., ilII, ,~. il " ..'c:r:;!I.Ad./AMENDMENT TO 'REVOCABLE LIFE INSURANCE TRUST AGREEMENT • • I ,,.' ,. .',."""'IT. ".:I. ," iI;! "Ii't'IIi 'Ii .WHEREAS,JOHN ,GARR~TT INGHRAM,of wa.shingtonCounty I I,. II Pennsylvania,as the IIINSURED lI ,and PITTSBURGH NATIONAL BANK,of Pittsburgh, I ', II Allegheny co~nty,Pennsylvania,as the'"TRUSTEE",entered int;a certain I .Revocable Life Insurance Trust Agreement dated March 19,1964;andI..•. I I .' ;ARTICLE V..A.of the said Agreement, 1\f·..I:the manner hereinafter set forth.,. I; I WHEREAS,the Insured"in accordance with the right reserved to him in !. i !desires,to amend the provisions thereof in NOW"THEREFORE,it is directed by John Garrett Inghram':that':1;he provisions of the saD Revocable Life Insurance Trust Agreement dated March 19, 196'4,are hereby amended as follows:' The following shall be added as an unnumbered paragraph on the first page of said agreement immediately after the words "Article I.TrustsII:'., ation to withdraw any or all of the principal at her sole discretion.She shall ,further have the right to dispose of any principal remaining at her death by her ILast Will and Testament...'.... . . . One-half of all proceeds received by the Pittsburgh National Bank from 'POliCi~S of iife and/or accident insurance shall be held by said Trust~e in Trus:,I for my wife,Evelyn M.Poellot Inghram,Wit~the income thereliom to be paid..1 quarterly to the said Evelyn M.Poellot Inghram,with full power and my authoriz-:l~ ·~,~ i the proceed3 of my life insurance in tV/o trusts,not withstanding anything I 'I '"I provided therein and the provisions of the March 19.,1964 Trust Agreement are I!'II only applicable tD one-half of the insurance proceeds.. , .,',.I This amendment is,intended to and does direct said'Trustee to administer · I II, '1 I III~ .-,'".... ~-,) " year of post-graduate work;such disbursements in the discretion of the Trustee may include tuition,books and the cost of transportation to and ,. from school.Following the division of the Trust Estate into shares,such d'isbursements:shall be charged against the sh~res held for the Insuredf s children,and this authority shall in no event.:postpone or effect in~any' manner the right in the Insured's children to withdraw the principal of their respective'shares as sa~d rights mature as above provided. 0: .''.~:'''·''''~rf~! ," '.' The said Revocable Life Insurance Trust Agreement "dated March 19, '1964,as amended August 5,1964 and as f~rther amended he~einl!shall remain in full force and effect. IN WITNESS ~mREOF,the Insured,has hereunto set his hand and seal and the Trustee has caused these presents to be'execu~ed by itS ~uly authorized ~fficers and its corporate seal co be hereunto affixed this /'3".t1.day of WITNESS: ATTEST: T~~t Officer iNSURED: TRUSTEE:." PITTSBURGH NATIONAL BANK .-;' BY._~_~_~~~'.()).~M-=--'__ Yice President -2- '.. , I .... II.--~.':) ..'. ...... ....- -.-.._--~---_.. ./.....) t\ "./ ,-)..... ;1 I .. INSURED: .~.."~~-"'.--..::':';-~"':~-~'.' -._.- - 'f),. IIWITNE.SS·: I I .if_trzJtl ! II Ii IN WITNESS WHEREOF,the Insured has hereunto set his hand and seal ~ .I;this .:J7 day of Februar:YI 1970.II.t j. ATTEST:,. !. Officer TRUSTEE: PITTSBURGH NATIONAL BANK Vice President " '.. '. "..~_.~- ..-...'... ...' ,....• :.~T1N,ZCW;:MiD trRGlJS ATToRNFVS AT lAW \',ASfl!IIGTO~. ,r~:;SnVAmA 15JOI " IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHAN'S COURT DIVISION IN RE:ESTATE OF JOHN GARRETT ) ) INGHRAM,DECEASED )No.63-72-11 o R D E R ~ AND NOW,this 3---day of July,1974,upon consideration of the foregoing Petition For Approval Of Compromise And Settle- ment Ag~eement and the Settlement·Agreement attached thereto as Exhibit 1,it is hereby ordered and declared that the 9th day of July,,1974,at 11:00 A.M.,in the Orphan's Court,is set fo.r all parties.,:to appear and the Court will consider the signing of an.order to approve sai.d settlement aqr_eement.~"'1'"d.~~2'<;J ~~~~.p.J-t ~~6 ~,1/- By the Court, ~ ~ .~ ~ 4 .. ----------------------------------~-.--_.--~----_.. No.63-72-11 In the Court of Common Pleas of Washington County,Penna. Orphans~Court Division IN RE: ESTATE OF JOHN GARRETT INGHRAM, Deceased. STIPULATION AND ORDER ~~~~_.._--_.~------ (Simmons,J.)!". ~rl t"l t:7n~~~:-J-.-').--rn r -"(/)0.~~:;~;'-..J •__<-.J-J .••_ {~:~.'~.;y ':;- Q-..R··~1 ~,:- ~fi't .. --.s..c C-......:r-- -::J ..J::::" c.o , If'~~~ ti ORPHANS'COURT DIVISION (COURT OF COMMON PLEAS) WASHINGTON,PA. I;';:G 377-4 <~2 ---_._------------------- '"'','. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE: ESTATE OF JOHN GARRETT INGHRAM, Deceased. ) ) ) ) ) ) ) No.63-72-11 STIPULATION AND ORDER BEFORE THE HONORABLE PAUL A.SIMMONS July 9,1974 MR.ECKER:It has been stipulated between Howatd Goldfarb,who represents First Federal Savings &Loan Association of Washington,Pennsylvania,and myself as attorney for Evelyn Inghram individually and as Executrix of the estate of John Garrett Inghram,thit Mrs.Inghram will pay Mr.Goldfarb the sum due on the mortgage ~nd any interest also due,one business'day after Mrs.Inghram receives a check from Pittsburgh National Bank under her trust,and more specifically under the Agreement signed by all parties,which Agreement I assume will become effettive today,and spetifically paragraph l20f this Agreement signed by all parties. BY THE COURT:Mr.Ecker,I received a letter from Mr. Howard Goldfarb dated July 5,1974,wherein Mr.Goldfarb requested me to ascertain from you as to how you would guarantee that the First Federal Savings &Loan Associati n of Washington would receive th~.$30,OOO.OO due it,plus any inteiest accruing and unpaid at the time of the settlement.Is it my understanding,Mr.Ecker,that you J ,' will receive a check from the John Garrett Inghram trust, which monies are now held by the Pittsburgh National Bank wherein this check will be ~ritteri in your name ~s attorn1y for Mrs.Inghram,and Mrs.Ingh~am's name,of course, will be on the check with your name,so that you could guarantee that those monies will be paid to th~First Federal Savings and Loan Association,in keeping with a certain agreemerit that has been signed by all the parties and which is a part of the settlement nf this matter. MR.ECKER:The answe~is yes,Your Honor.And I would like Mr.McCreight,on the record,to so state that both the money under paragraphl2 nf this agreement will be made payable to Evelyn Inghram and Ronald D.Ecker,her attorney,as well as the money that is due Mrs.Inghram under paragraph 8 of this AgreEment,which is $880n.OO. That also will be.made payable to Evelyn Inghram and Ronald D.Ecker,her attorney.Is that corre~t?. MR.McCREIGHT:That will be satisfactory from the point of view of the bank. MR.GOLDFARB:I have heard the stipulation just read to me.I consent to it on behalf of First Federal Savings and Loan Association of Washington.I further stipulate that the said First Federal will execute the Agreement of Compromise,which I understand is being executed by the othe~parties today,and the First Federal will execute same within three days hereof. MR.ECKER:Mr ..McCreight and I have agreed to make it perfectly clear that any sums due under the Agreement (we are speaking specifically of paragraphl2and paragraph 8 as the Agreement that I have been referring to and the othei attorneys here and His Honor has been referring to), -2- ; MR.McCREIGHT: MR.ECKER: Not exactly. What is correct? \' MR.McCREIGHT:Unde~paragraph 12 of the Agree~ent uf today's date,the issue that Mr.Ecker and I have discusse[ from time to time is at what point :the trustee has the obligation to pay out the entire balance of the trust principal to which Mrs,Inghram would be entitled.We have established,with the consent of the trustee,'that as soon as the presentsettTement agreement becomes effective,the sum of $3~t"000:.'00 could be withdrawn by Mrs.Inghram.This would leave,in the trustee's opinion, a sufficient sum with the trustee to apply against any -3- ~".~. penalties and interest that may yet be due as the Federal Estate Tax,plus the termination costs of that part of the trust. The kind of proof thit we ~ould need, however,to prove the payment of penalty and interest, would,I think,have to be something in the nature of a final communication with the Internal Revenue Service, which would state the exact amount due. MR.ECKER:Is it agreed upon receipt of a letter from the Internal Revenue Service,sta.ting the exact balance duethe~,or that no balance is due,then the balance thit you are holding under paragraphl2,excluding the $34;000.00,would then be payable to Evelyn Inghram and Ronald D.Ecker,her attorney? MR.McCREIGHT:Yes. MR.ECKER:We have establis.he'd that upon receipt of a letter from the I.R.S.concerning the balance of the Federal Estate Tax due,or penalty due,you would th~ri payout money according to that letter. MR.McCREIGHT:We'd payout whatever balance would remain. MR.ECKER:The checks would be made payable to Evelyn Inghram and Ronald D.Ecker,her att,orney,either to be turned over to the T.R.S.in that.;sum or the entire balance,minus any commission due the trustee. MR.McCREIGHT:Commission and other expenses that may be due the trustee.' MR.ECKER:We stipulate to that. - 4 - .'.'.,; o R D E R AND NOW,July 9,1974,an Agreement of Settlement of the Iitigation dated July 9,1974 affecting Evelyn M.Poellot Inghram,First Federal Savings &Loa?Association·of Washington, . Pittsburgh National Bank and Trustee under the Revocable Life Insurance Trust Agreement for John Garrett Inghram,Penn Mutual Life Insurance Company and Martha S.Crouse individually, and as guardian ad litem of John Inghram,Megan Inghram and James Inghram,minors,having been submitted to Court on Petition of the guardian ad litem,and in addition a Petition of the .guardian ad litem,Martha S.Crouse,for approval of payment of counsel fe~s and expenses from the trust established for the Inghram minors having been presented this day to the Court, and upon consideration thereof,and after conferences with counsel and recorded stipulations taken with respect thereto, IT IS ORDERED,ADJUDGED AND DECREED that the Settlement Agreemerit dated July 9,1974,as heretofore referred to,be approved and the same is dire~ted to be filed;that the prayer of the petition relating to counsel fees and expenses be grant d; that more particularly the following sums of money shill be pa"d to the firm of Greenlee,Richman,Derrico &Posa by Pittsburgh National Bank,Trustee for the Inghram minors: 1) 2) 3) $3,743.10 for counsel fees and costs heret~fore unpaid. The sum of $175.00 to John E.Crouse and Martha S.Crouse,his wife,by way of rei~bursement for counsel fe~s hereinbefore paid from their ·separate funds. Such additional recrird costs as may be incurred by the firm of Greenlee,Richman, Derrico &Posa by reason of carrying out paragraph 3 of the Agr~e~ent of Compromise and Settlement heretofore mentioned,dated July 9,1974. - 5 - r, ·. ."...,I iJ The foregoing Order shall be final if.no objections thereto are filed within 30 days hereafter.The contents of this Order,along with copies of the two petitions hereinabove referred to and the terms of the'Agreem'ent dated July 9,1974, shall be sent by certified mail to all the parties in interest and to the Attorney General of Pennsylvania,and to the contingent beneficiaries of th.e Life Insurance Trust Agreement of John Garrett Inghram by Pittsburgh National Bank,Trustee, on or before July 19,1974. It is further the order of the Court that if no objection are filed on or before August B,1974,th~Court shall enter a final order:::'as hereinabove set forth without further hearing and/or notice tcr any interested party. Proofs of Service ~n all interested parties of the Petiti,n for Approval of Compromise and Settlement Agreement heretofore filed in this Court,Proof of Service of the contents of this Order,the terms of the Agreement dated July 9,1974,and a copy of the Petition for Counsel Fees shall be required by the Court prior to the entry of th~final Decree in this matter, as hereinabove stated. It is the understanding of the Court that all notices in conformity with the aforementioned Court Order will be sent out postmarked within ten days of this date,namely on or before July 19,1974. BY THE COURT:Mr.Ecker,I understand that you would like MR.ECKER:Correct,Your Honor.The Agreement has already been signed,which ,is dated July 9,1974,by Pittsburgh National BanJ,c,and by Martha S.Crouse - 6 - J' individually,and as Buardian Ad Litem for thre~children. The Agreement has not been signed by Mrs 0 Inghram who is here,and I will walk out and have he~sign it right now,and then we have two other parties who have not signed it,which are First Federal Savings and Penn Mutua. Now the Agree~entthat has already been signed by Pittsburgh National Bank and Mrs.Crouse has a particular page 7 with paragraph 12 ~nd 13 in it,but we are now substituting,which I have shown Mr.McCreight and Mr. Richman,a new page?,which changes paragraph 12,and on paragraph 13 west±ll have ta add th~words at ~he end of paragraph 13,"and this agreement shall be binding .!', upon all parties."And I just wanted them,on behalf of their respective clients,to ratify the new page?that we are going to now insert into the Agreement dated July 9,1974.I will make arrangements to have Penn Mutual and to have First Federal sign the Agreement;all partie will have signed the Agreement ~hen. BY THE COURT: MR.McCREIGHT: Do you agree to th~addition of these facts 1Fortherecord,I would ratify the Agreemen which contains page 7,providing in paragraph 12 as follows: Inghram,having the right to withdraw her one-half (l/Z).of the trust principal from the Trust pursuant to the amendment to the Trust dated February 27,197 agre~sto withdraw ~aid principal and PNB agrees ta pay to Inghram the sum of $34,000 from her one-half (1/2) of the trust principal,and PNB will pay to.Inghram the remaining balance from her one-half (1/2}of the trust principal upon proof of payment of the Federal Estate Tax ,penalty.and interest due with respect to.the Es tate. of John Garrett Inghram,deceased,be ratified with -7 - • .,.~~,I..\.*.' respect to paragraph 13,Qt the language contains the additional words,"and this agreement shall be binding upon all parties." .,' .:-"I' MR.ECKER:Mr.Richman never said on behalf of his client that he ratified. MR.RICHMAN:I ratify on behalf of Mrs.Crouse the changes on page 7. (Proceedings Closed). d Stipulation and Order approved,July sr ~,1974. By the Court, - 8 - IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY~PENNSYLVANIA IN RE:ESTATE OF JOHN GARRETT INGHRAM~Deceased NO.63-72-11 MOTION AND FINAL ORDER -.. ~oo:u ~!:!!~G> J:I<-»-1<Z -l'~~6~::co;u» ZZZ:U.'Gl -l ~:u(j~UlZ ZUl>1TI•-l-l:u "llmrll> ••?>~~~ o 0Z0Gl:uITI G> I-I \". 0( ., ,- '-'-r'~ \:J ,-,~-(..'~'" --l ..0::- :=-~~ f''''-~ :? "= .-' (..,...)= \. ('.~.. (' McCREIGHT,MARRINER 8:McCREIGHT ATTORNEYS AT LAW WASHINGTON TRUST BUILDING WASHINGTON,PA. ~/~7-~71_ •.j,-."'.",. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE:ESTATE OF JOHN GARRETT INGHRAM, Deceased. ) ) ) ) ) NO.63-72-11 MOTION FOR FINAL ORDER APPROVING COMPROMISE AND SETTLEMENT AGREEMENT AND PAYMENT OF COUNSEL FEES AND NOW,August 9,1974,comes Pittsburgh National '\Bank,Trustee under the Revocable Life Insurance Trust Agreement of John Garrett Inghram.now deceased.by its attorney,James C.McCreight,Esquire,and respectfully moves your Honorable Court that a Final Order be entered in the attached form in accordance with the Preliminary Order entered by Judge Paul A. Simmons on July 9,1974,approving the compromise settlement agreement and the counsel fees referred to therein,for the following reasons: , J •1.As will appear by the Return of Notice hereto attached,in compliance with Judge Simmons'Preliminary Order of ...'t ,•~!.!I ...Order on or before August 8,1~74. Final Order as hereinabove set forth without further hearing and/r 3.Said Order provided,inter alia,that if no Objecti ns were filed on or before August 8,1974,"the Court shall enter a 4 ""'"'tt f• July 9.1974,Pittsburgh National Bank caused a copy of said Order,along with copies of the Petition for Approval of Compromi e and Settlement Agreement and the Petition for Approval of Payment of Counsel Fees and Expenses and a copy of said Settlement Agree- ment to be sent by certified mail to each of the parties in inter st. and to the Attorney General of Pennsylvania before July 19,1974. 2.No Objections were filed to Judge Simmons'Pre1imin notice to any interested party." L .I ,' IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE:) ) ESTATE OF ) ....''\'.) JOHN GARRETT INGHRAM;)NO.63-i{':11,'.,,)'.,.,:,,'~r'•),If :"...~Deceased.\., RETURN OF NO'T I CE .,.,,.",f COMMONWEALTH OF PENNSYLVANIA )." ),SS: COUNTY OF WASHINGTON ) .'"I f,/ •.t. Before me,the undersigned authority,personally appeared JAMES C.McCREIGHT,who,being duly sworn according to law,deposes and says that he caused a copy of the attached NOTICE TO ALL PARTIES IN INTEREST and of the documents referred to therein to be mafled by certified mail to each of the parties listed at the addresses shown on said NOTICE on July 17,1974,and that each such copy was delivered in due course,as will appear by the Receipts for certified mail and Return Receipts #090572-090582 inclusive,hereto attached. Sworn to and subscribed before me this 8th day of August ,1974.' /-..\.~i ~~ My Commission Expires:July 11,1977 RUTH ANN TfNNANT .NOTI\RY PUBLIC MtASHINGTON.WASHINGTON COUNTY Me COMMISSION EXPIRES JULY 11.1977 mber,PennSy/vaniaAssOciationot Notar.,. .. VJashington,PA July 17,1974 " IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE:) ) ESTATE OF ) )NO.63-Z2-11 JOHN GARRETT I NG HRAt~,) ) Deceased.) NOTICE TO ALL PARTIES IN INTEREST Pursuant to Order of Court'entered in'the above:matter on 'July'9~;1974,we transmit to you herewith a copy of said Order and copies of the Agreement of Settlement,the Petition for Approval of Comprom1se 'and Settlement Agreement and the Petition , for Payment of Counsel Fees.'referre'd""to.'therei n.,_.."',..."•I '!/:~~,... The Order of Court provides,inter alia,that if no objections are filed on or before August 8,1974,:'the Court shall I •II:\I jenterafinalorderasthereinsetforth'without further hearing and/or notice. McCreight,Marriner &McCreigh Attorneys for Pittsburgh National Bank,Tr.ustee Copies,with enclosures,by certified mail to: Ronald D.Ecker,Esq.,1131 Frick Bldg.,Pittsburgh,PA,15219-- Attorney for Evelyn M.Poe11ot Inghram Stephen 1.Richman,Esq.,t~ashington Trust Bldg.,Hashington,PA, ~15301--Attorney for Martha S.Crouse,Guardian ad Litem for Inghram r"1inors Howard E.Goldfarb,Esq.,50 W.Wheeling St.,Washington,PA,1530 Attorney for First Federal Savings and Loan Association of WashinJton Charles C.Keller,Esq.,70 E.Beau St.,Washington,PA,15301 Attorney for Penn Mutual Life Insurance Co. Raoul Pruger,Vice President,Pittsburgh National Gank,Pittsburgh, PA,15230--Trustee of Inghram Trusts J 0 hn ~1.Duf f,Esq.,Deputy At tor ney Gen era 1 0 f Pen nsy1van i a,1824 Frick Bldg.,Pittsburgh,PA,15219 Jefferson Medical College,11th and Walnut Streets,Philadelphia,bA, 19104 Waynesburg College,Waynesburg,PA,15370 CONTINUED ... .. " Mr.Raymond Edward Inghram,214 Bissell Ave.,Youngstown,OH,44505 Mrs.Thelma Irene Inghram,214 Bissell Ave.,Youngstown,OH,44505 Mrs.Elizabeth S.Jones,6610 Aspen Ave.,Mesa,AR,85201 ~..'. " ,, IN THE COURT OF COMMON PLEAS OF WASHINGTON-COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE:ESTATE OF JOHN GARRETT INGHRAM, Deceased. ) ) ) ) ) NO.63-72-11 FINAL ORDER APPROVING COMPROMISE AND SETTLEMENT AGREEMENT AND COUNSEL FEES AND NOW,August 9,1974,on motion of James C. McCreight,Esquire,Attorney for Pittsburgh National Bank,Truste of the Revocable Life Insurance Trust of John Garr~t Inghram, now deceased,and after finding that due and timely notice has been given to all parties in interest in compliance with the Preliminary Order entered by Judge Simmons in this matter on July 9,1974,and that no Objection was filed to said Preliminary Order on or before August 8,1974,it is ORDERED,ADJUDGED AND DECREED, that the Settlement Agreement of July 9,1974,by and among Evelyn M.Poel10t Inghram,individually and as Executrix of the Estate of John Garrett Inghram,First Federal Savings and Loan Association of Washin~ton,Pittsburgh National Bank as Trustee under a Revocable Life Insurance Trust Agreement with John Garret Inghram,Penn Mutual Life Insurance Company and Martha S.Crouse, individually and as Mother and Guardian ad Litem of John Inghram,~ Megan Inghram and James Inghram,minors,be and the same is hereb finally approved;and that the prayer of the Petition filed by th said Martha S.Crouse relating to counsel fees and expenses be granted and that the following sums of money be paid by Pittsburg National Bank as such Trustee,from the principal of the children Trust to the firm of Greenlee,Richman,Derrico &Posa: 1)$3,743.10 for counsel fees and costs heretofore unpaid. J • 2)The sum of $775.00 to John E.Crouse and Martha S.Crouse,his wife,by way of reimbursement for counsel fees hereinbefore paid from their separate funds. •, ",t' " Such additional record costs as may be incurred by the firm of Greenlee,Richman, Derrico &Po sa by reason of carrying out Paragraph 3 of the Agreement of Compromise and Settlement heretofore mentioned,dated July 9,1974. J 3 ) (See other side) of>GPO :1972 0 -460-743 NO INSURANCE COVERAGE PROVIDED-- NOT FOR INTERNATIONAL MAIL STREET AND NO.70 E.Beau St. RECEIPT FOR CERTIFIED MAIL-30¢(plus postage) ,SENT TO ' Charles C.Keller,EsquireI£) ~ LC) '0eno .Q Z STICK POSTAGE STAMPS TO ARTICLE TO COVER POSTAGE (first class or airmaill, CERTIFIED MAIL FEE,AND CHARGES FOR ANY SELECTED OPTIONAL SERVICES.(see front) 1.If you want this receipt postmarked,stick the gummed stub on the left portion of the address ' \side of 'be article,leaving the receipt attached,and presenrthe article at a postoffice.service 1 .\window or hand it to your rural carrier.(no extra charge).t ''.'-. 2.If you do not want this receipt postmarked,stick the gummed stub on 'the '·Ieft 1l0rtion of. the address side of the artic.le,date.detach and retain tire receipt,·aoo miliI1(1fe'article.' If you want a return receipt;write the certified-maii number and your name a~d\aadress on a return receipt card,Form 3811,and attach it to the back of the article by means 'of the Jgummedends.Endorse front of article.RETURN RECEIPT REQUESTED.,.•\\\\ .! 4:If you want the article delivered only to the addressee,endorse it on the front DELlVE.R TO .ADDRESSEE ONLY,Place the same endorsement in line 2 of the return receipt card if thatserviceisrequested:','~.,•- 5.Save this receipt and present it if you make inquiry. SENDER:Be sure 10 follow instructions on ofher side PLEASE FURNISH SERVICE(S)INDICATED BY CHECKED BLOCK(S) (Additionalcharge.requiredfor these.seruicee) 0'Deliver ONLY to addressee REGISTERED NO• •CERTIFIED NO. 090575 INSURED NO. DATE DELIVERED '7--117r/ I I I I I ~I ",1 PNB-69 James C.McCreight,Esquire §OOh~ashington Trust Bldg.has lngton,PA 15301 ,I II II 1 .nRETURNVTO~ -'~IllVKn:~·PAVMENT--------OF""PeSfAQE;·$3IXl-.-t '!!-----.__-.-_____u.o.r.:wL ---------~..,..--------------.::?-----_.---_.-----.~--------_.----..------------- PoJImarIc 01 DoIlvcriIlfJ Offlco ,/ SENDER INSTRUcnONS Print in the space below yOur name.address.including ZIP Code..I..If special services are desired.check block!s)on other side.V.Moisten gummed ends and attach to back of article. ..I ~ ~GO-~z I"'Q ,I-GCD(II) j t STREET AND NO.50 W.vJheel ing St. P.O.,STATE AND ZIP CODE Washinqton,PA 15301 PS Form 3800 NO INSURANCE COVERAGE PROVIDED- Apr.1971 NOT FOR INTERNATIONAL MAIL Goldfarb.Esauire SENT TO Howard E. OPTIONAL SERVICES FOR ADDITIONAL-=F-=E.=ESo--__ RETURN ~1.Shows to whom and date delivered 15¢"RECEIPT With delivery to addressee only ........•...65¢2.Shows to whom,date and where delivered ..35¢SERVICES With delivery to addressee only 85¢ DELIVER TO ADDRESSEE ONLY 50t SPECIAL DELIVERY (ex1ra fee required)-- r·• Q..z 'lli;T I"- L()to ,.(j') I:0 ~2. ~3. ~ STICK POSTAGE STAMPS TO ARTICLE TO COVER POSTAGE (first class or airmaill, CERTIFIED MAIL FEE,AND CHARGES FOR ANY SELECTED OPTIONAL SERVICES.(see frontl 1.If you want this receipt postmarked,stick the gummed stub on the left portion of the address side of the article,leaving the receipt attached,and present the article at a post office service window or hand it to your rural carrier.(no extra charge) If you do not want this receipt postmarked,stick the gummed stub on 'the,left ~ortion of the address side ?f the a~ticle.,date.detac~.and r~tain the receipt,a~d mail,,'ttle article: If you want a return receipt,write the certlfled·mall number and your 'name and,a1ldress on . a return receipt card,Form 3811,a.nd attach it to the back of the arti,cl~by mea.l1s ~f the" gummed ends.Endorse 'front of article RETURN R.EGEIPT REQUESTED.\.''\\\,. 4.If you want the article delivered only to the addr'essee,endorse it on the,Jront DELIVER TO ADDRESSEE ONLY.,Place the same endorsement in line 2 of,the.return receipt card if that 1serviceisrequested.'..-_.....' 5.Save this receipt and.present it if you make inquiry. .. ;. REGISTERED NO.· •CERTIFIED NO. l 090574 INSURED NO. DATE DELIVERED 7-1<{-7lj D Deliver ONLYtoaddressee r I . ~; I.~ Q....2l ,,;0z........~ iJ~ U.s.POSTAL SERVICE OFFICIAL BUSINESS PENALTY FOR PRIVATE USE TO AVOID PAYMENT OF POSTAGE.$300 Postmarlc of Delivering Offico SENDER INSTRUCTIONS Print in the space below your name.address.including ZIP Code..1..If special services are desired.check block(s)on other side.V.Moisten gummed ends and attach to back of article. James C.McCreight,Esquire 800 Washington Trust Building Washington,PA 15301 _~"69 c , U.9.MAlIL . J ~RETURNVTO RECEIPT FOR CERTIFIED MAIL-30~'(plus postage) POSTMARKORDATESENTTO Stephen Ie Richman,Esquire STREET AND NO. Washington Trust Building j P.O.,STATE AND ZIP CODE \f ' Washin~rw PA 15301 ~o 10NAl SERVICES FOR AOOITIONAl FEES : RETURN [>.1.Shows to whom and date delivered 15t\ RECEIPT With delivery to addressee only 65¢'2.Shows to whom,date and where delivered ..35¢SERVICES With delivery to addressee only 85¢. DELIVER TO ADDRESSEE ONLy :501t ----sPECIAL DELIVERY (extra fee required)-- PS Form 3800 NO INSURANCE COVERAGE PROVIDED-(See other side)j. Apr.1971 NOT FOR INTERNATIONAL MAIL ."GPO:1972 0 _460-743 .~.. (Y") r-- ....U?o 0") ·a~ •STICK POSTAGE STAMPS TO ARTICLE TO COVER POSTAGE (first -class or airmaill, CERTIFIED MAIL FEE,AND CHARGES FOR ANY SELECTED OPTIONAL SERVICES.(see frontl ~1.If you want this receipt postmarked,stick thl!gummed stub on the left portion of the..~ddress ..-side of the article,leavina the receipt attaclred,and present the article at a pos,t'office service -window or hand it to your rural carrier.(no extra charge)/"_.-." •2.If you do not want this receipt postmarked,stick the gummed stub on the ,1efl.:."tJortion of the address side of.the article.date.detach -and retain the receipt,and'mail.!be article.-i 3.If you want a return receipt,write the certified·mail number and your name 'and 'address"on a return receipt card,Form 3811,and attach it to"the back of the article by means-of the 1 gummed ends.Endorse frOllt of article RETURN RECEIPT REQUESTED.\ 4-.If you want the article delivered only to the addressee,endorse it on the fr~nt DELIVER TO •ADDRESSEE ONLY.Place the same endorsement in line 2 of the return receipt card if thatserviceisrequested.'- - .,-~ 5.Save this receipt and present it if you make inquiry. SENDER:Be sure to follow instruction.on other side ,\ PLEASE FURNISH SERVICE(S)INDICATED BY CHECKED BLOCK(S) (AddUio7ltll charge.required for these services) O Showto whom.date and address D Deliver ONLY ·i where delivered to addressee I RECEIPT Receivecl the numberecl article describecl below -I •SIGNATURE OR NAME OfADDRESSEE (MUlIt alwayt be fUledin) ~/~~ REGISTERED NO.· •CERTIFIED NO. ."090573 INSURED NO. 0 l...DATE DELIVERED1/fg~1+~ I "~.RETURNVTO ames ~.I"IC~relg,,,., 800 Washington Trust Building Washington,PA 15301 SENDER INSTRUcnONS Print in the space below yOur name.address.including ZIP Code..I..If special selViC8s are desired.check block!s)on other side.V.Moisten gummed ends and attach to back of article. U.S.POSTAL SERVICE OFFICIAL BUSiNESS........-:,\'\G '0 'C ~'"C::-PI"1 ~'\<::;'•••-.- i.;;5-PM >:} ,~·'4 " "~,-(;..I Postmark of Dellver/""Office -----rl I, ,,'1 :.~ i:: I , ... ~I · z....I P"4IiI I !t .tt "~I I C~.1 I"- ;.LC?o '.eno Q,z SENT TO Ronald D.Ecker.Esquire STREET AND NO. 1131 ELick Building P.O.,STATE AND ZIP CODE ~Vlcif'fOR AlJr?o~Af FEES f'I ".RETURN 1.Shows to whom ani!date delivered 1 RECEIPT ~With delivery to addressee only 6 . 2.Shows to whom,date and where delivered ..35, SERVICES With delivery to addressee only 8S¢:,1' DELIVER TO ADDRESSEE ONLY SOe SPECIAL DELIVERY (extra fee required)-- PS Form 3800 NO INSURANCE COVERAGE PROVIOEO- Apr.1971 NOT FOR INTERNATIONAL MAIL POSTMARK OR DATE STICK POSTAGE STAMPS TO ARTICLE TO COVER POSTAGE (first class or airmaill, CERJIFIED MAIL FEE,AND CHARGES FOR ANY SELECTED OPTIONAL SERVICES.(see front!, "'. 1.If you want this receipt postmarked,stick the gummed stub on the left portion ofthe'jlddress , side of the article,leaving the receipt attached,and present the article at apost office<service window or hand it to your rural carrier.(no extra charge)I '_-:- o 2.If you do not.want this re~eipt postmarke~,stick th~gummed ~tub oli the.J~ft.tl~rt!on of .the address Side of the article,date.detach and retain the receipt,an~malf the--artlcle. 3.If you want a return receipt,write the certified-mail number and your name'and addre~on a return receipt card,Form 3811,and attach it to the back of the article by means of the gummed ends.'Endorse .front of article RETURN RECEIPT REQUESTED.'''''''.' 4.If you want the article delivered only to the addressee,endorse it on the tront DELIVER TO •ADDRESSEE ONLY.Place the same endorsement in line 2.of the return receipt card if that service is requested."'..•~. 5.Save this receipt and present it if you make inquiry. SENDER:Be sure to follow instructions on other side PLEASE FURNISH SERVICE(S)INDICATED B,Y CHECKED BLOCK(S) (AdditionalchMllesrequired for these eeroices) O Deliver ONLY to addressee ERE DEUVERED (Onlyif l'fIflUUted,andinclude ZIP Code) SIGNATURE OF ADDRESSEE'S AGENT,IF ANY '~11JwZ~ SIGNATUR':OR NAME OFADDRESSEE (Must always befilled in) ~~ RECEIPTReceiveclthenumbereclarticle describecl below D Show to whom.date and addresswheredelivered 090572 INSI1RED NO. REGISTERED NO. 'CERTIAED NO. " I DATE DEUVERED .~7r-/f-7 ~- I '\ I __J PNB-69- James C.McCr,eight,Esquire 800 Washington Trust Building Washington,PA 15301 .~ .,. U.s.POSTAL SERVICE ~IOFFICIALBUSINESS_ _J ....;-..:"-PENAlTY'f'oa-PI'lIV'AT ~~~_c~'-'-<f''~~VOIElPA~__--.--~ ';"q ."p <---~'~"1 ,__~\v,..__._-~_~-.~It"~~r'"t'V [)I ---...---...-,.~..'•.. •;.,1-,~1 ,.n _._.-~.--_..I ..~..._\'1.~----~.-.---.---.-.1~PaItmarl 01 DcIIvcrInG'Offlco ---\ o SENDER INSTRUcnONS 1!!i Print in the space below yOUr nama,address.including ZIP Code.RETURN,,:.I..If special selVices are desired,check blocklsl on other s..ide.-.n.TO ..&.V·Moisten gummed ends and attach to back of alticle.V ~----- ''''S(V) I 'J t ~ 0) r-- U") ,io "'01o (See other side) ."GPO:1972 0 -460-743 NO INSURANCE COVERAGE PROVIDED-- NOT FOR INTERNATIONAL MAIL RECEIPT FOR CERTIFIED MAIL-30~'(plus postage) ,I POSTMARK Prug e r,Vice President OR DATE •=Z~ ) STICK POSTAGE STAMPS TO ARTICLE TO COVER POSTAGE (first class or airmaill, CERTIFIED MAIL FEE,AND CHARGES FOR ANY SELECTED OPTIONAL SERVICES.(see f~ontl .~1.If you want this receipt postmarked,stick the gummed stub on the left portio~of the address side of the article,leaving the receipt attached,and present the article at a post office service window or hand it to your rural carrier.(no extra charge)I.;2.L ...: 2.If you do not want this receipt postmarked,stick the gummed stub on thf.J.efr-PorHon of ,."the address side of the article,date,detach and retain the receipt,-and mail'iJie ..ar.f:lcle." ':3,If you want a return ~receipt,write the certified-mail number and you'r,name and add~ess on a return receipt card,Form 3811,and attach it to the back of the.article by means,of the .)~ummed ends..Endorse front of article RqURN RECEIPT REQ~ESTED.'.....:..-2 :., 4.If you want the article delivered only to the addressee,endorse it on the front DELIVER TO 'ADDRESSEE ONLY,Place the same endorsement in line 20f the return receipt card if that service is requested.,.LJ ~" 5.Save this receipt and present it if you make inquiry, SENDER:Be sure 10 follow instructions on other side PLEASE FURNISH SERVICE(S)INDICATED BY CHECKED BLOCK(S) (Additionalc1uJrges requiredfor these services) ,~, I O Show to whom.date and address where delivered O Deliver ONLY to addressee RECEIPT Received the numbered article described below ,, I ' REGISTERED NO.· •CERTIFIED NO. 090579 INSURED NO. ,pA.f~J)ELIVERED ~Ul181974 • SIGNATURE OR NAME Of ADDRESSEE (Mus'alwa,ys h fill4d ill)PrJ ,oJ ed.andinclude ZIP Coile) 4 .~ ; ~ .; "!!l 1Jz....... CO('I) .!.2 lC U.s.POSTAL SERVICE ,,"i\-3 " OFFICIAL BUSINESS / . '-~A'1 ' I '.•\n (~~PENALTY FOR PRIVATE ;oJ ....-r ~USE TO AVOID PAYMENT"'~~~~OF POSTAGE.$300 ~~'f e pOPost~OI-Df:H6j./ng Office SENDER INSTRUCTIONS Print in the space below your name.address.including ZIP Code.l.If special services are desired.check block(s)on other side.V.Moisten gummed ends end ettach to back of article. James C.McCreight,Esquire 80 0 ~'J ash i ng ton Trust Bui 1din9 Washington,PA 15301 .. Q REiURN TO 1 1 j ll " .; (:0 r-- ,1.1')o 0') '0 •('.•QZ -- SENT TO J 0 hn M.0u f f,Es q u~r e POSTMARK Depu ty Attorney Gen.or PA 0:':".I STREET AND NO.\l \f'~ 1824 Frick Building ~~~ P.O.,STATE AND ZIP CODE ~j~'-~., Pittsburgh.PA 1521g I;;:'"I~" OPTIONAL SERVICES FOR ADDITIONAL FEES ~'l:l.\-;.~.."..~..,........~........."................os,~IRECEIPTWithdeliverytoaddresseeonly............65¢/:."""",."-."..........".,,,••,,_..,,,.U""JWithdeliverytoaddresseeonly............85¢~.---_~L1VER TO•.ADDRESSEE ONLY ......................................................_5~. SPECIAL DELIVERY (extra fee required).................................... IIIIII STICK POSTAGE STAMPS TO ARTICLE TO COVER POSTAGE (first class or airmaill, CERTIFIED MAIL FEE,AND CHARGES FOR ANY SELECTED OPTIONAL SERVICES.(see frontl ~.If you want this receipt postmarked,stick the gummed stub on the left portion of the address side of the article,leaving the receipt attached,and present the article at a post office service window or hand it to your rural carrier.(no extra charge).,,. i 2.If you do not want this receipt postmarked,stick the gummed stub on the left :f~dion of the address side of the article.date.detach and retain the receipt,and mail the:atticle. 3.If you want a return receipt,write the certified-mail number and your name and address on '"a return receipt card,Form 3811,and attach it to the back of the article by mean's of the gummed ends..Endorse tront {If article RErURN RECEIPT REQUESTED.,- 4.If you want the article delivered only to the addressee,endorse it on the front DELIVER TO •ADDRESSEE ONLY.Place the same endorsement in line.2 of the return receipt card if that service is requested...". 5.Save this receipt and present it if you make inquiry. SENDER:Be sure to follow instructions on other side PLEASE FURNISH SERVICE(S)INDICATED 13Y.CHECKED BLOCK(S) (Additional chtJraeB 7'equil'ed for theBe services). O Show to whom.date and address D Deliver ONLY where delivered to addressee RECEIPT Received the numbered article deluibed below ;. ;IPCode) )-/r DATE DEUVERED REGISTERED NO.1\SIGNATURE OR NAME Of ADDRESSEE (Must alwaya h filled in) /; CERTIAED NO. .090576 ,INSURED NO. I~ t U.s.POSTAL SERVICE OFFICIAL BUSINESS ~ James C.McCreig~t,Esquire 800 Washington Trust Bldg. Washington,PA 15301 _..~~i ,.,.:..C'~, "~ -(_1'1'19 '~~.r ....-Ii ..-ni".;;I ?1'374 ,." II ,.b~...0 ,'U I'osfmart 01 DoIIw:tfng OHlco ,i 0 SENDER INSTRUcnONS,!i Print in the space below yOur name.address.Including ZIP Code.Q RETURN, "~'.I..If special selVices are desired.check block{s)on other side.TOI.z V 0 Moisten gummed ends and attach to back of alliele.,1= i CO ,.,,(IJ,JI~ I l t RECEIPT FOR CERTIFIED MAIL-30r (plus postage)I, SENT TO POSTMARK Waynesburg College OR DATE STREET AND NO. P.O.,rATE AND ZIP CODE PA 15370vaynesbur9 , RETURN RECEIPT 00 f'. 1..0 "'0 (f 0"> o I Q Z PS Form 3800 Apr.1971 NO INSURANCE COVERAGE PROVIDED-- NOT FOR INTERNATIONAL MAIL (See other side) ""GPO:1972 0 -460-743 STICK POSTAGE STAMPS TO ARTICLE TO COVER POSTAGE (first class.or airmaill, CERTIFIED MAIL FEE,AND CHARGES FOR ANY SELECTED OPTIONAL SERVICES.(see front! ,1.If you want this receipt postmarked,stick the gummed stub on the left portion of the address •side of the article,leaving the receipt attached,and present the article at a,post office service window or hand it to your rural carrier.(no extra charge)- 2.If you do not want this receipt postmarked,stick the gummed stub on the 'Ieft~portion of \.the address side of the article.date.detach and retain the receipt,and mail tne article. :3.If you want a return'receipt,write the certified-mail number and your name and address on a return receipt card,Form 3811,and attach it to the back of the article by means of the gummed ends.Endorse front of article RETURN RECEIPl;REQUESTED, 4.If you want the article delivered only to the addressee,'endorse it on the front DELIVER TO ,ADDRESSEE ONLY.Place the same endorsement ,in,Ii,ne 2 of the return receipt card if thatserviceisrequested.''-• 5.Save this receipt and present it if you make inquiry. SENDER:Be sure fo follow instructions on other side -~ j PLEASE FURNISH SERVICE(S)INDICATED BY CHECKED BLOCK(S) (Additional chargesrequired.for theSll services) O Show to whom.date and address D Deliver ONLYwheredeliveredtoaddressee RECEIPT Received the numbered article described below (Jd&~- AGENT,IF ANY , ~--c.--l ED (On(yifrequested.,and.includeZIP Code) 090578 INSURED NO. REGISTERED NO.f\SIGNATURE OR NAME OF ADDRESSEE (Must alwan befilled.in) •CERTIFIED NO. James c.McCre~~ht,Esquire 800 Washington Trust Building Washington,PA 15301 "~.~.-/'...',_JO",.I'~~'"c POSTAL SERVICE(c ~~<,'~PENALTYFOR PRIV~ U·g;,FICIAL BUSINESS ~"')=:;..C)SE TOt:::r.-'$300 •-<)}.0o'<'J~~r.wL ...I .I ~t._ ~RETURNVTO PNB-69 \·1 =a Pasrmart of DelIverIng Offlco o SENDER INSTRUcnONS~Print in the space below your name.address.including ZIP Code.i!i .I.•If special seNices are desired.check block(s)on other side. z .V0 Moisten gummed ends and attach to beck of article. S'(9 J 'Ie (See other side) "GPO:1972 0 -460-743 19104 NO INSURANCE COVERAGE PROVIDED--NOT FOR INTERNATIONAL MAIL P.O.,STATE AND ZIP CODE Philadelphia,PA STREET ANO NO.11th and Walnut Streets ._~ I RECEIPT FOR CERTIFIED MAIL-30~'(plus postage) I SENT TO I _~_••••_u Jefferson Medical College Q;Z . 7 rt- f""- "u?o,t1 0")'9 0 ~ STICK POSTAGE STAMPS TO ARTICLE TO COVER POSTAGE (first class or airmaill, CERTIFIED MAIL FEE,AND CHARGES FOR ANY SELECTED OPTIONAL SERVICES.(see front) \1.If you want this receipt postmarked,stick the gummed stub on the left portion of the,address •side of the article,leavinll the receipt attached,and present the article at a post office service window or hand it to your rural carrier.(no extra charge),"...."~2.If you do not want this receipt postmarked,stick the gummed stub on the',left portion ofJtheaddresssideofthearticle.date.detach and ,retain the receipt,and mail the arlitle.~ 3.If you want a return receipt,write the certified-mail number and your name,and aildsehst on a return receipt card,Form 3811,and attach it to the back of the article by means of the gummed ends.Endorse front of article RETURN,RECEIPT-REQUESTED.(///, 4.If you want the article delivered o'nly to the addressee,endorse it on the front DELIVER TO •ADDRESSEE ONLY.Place the same endorsement in line 2 of the return receipt card if that service is requested.-J ~".J 5.Save this receipt and present it if you make inquiry. SENDER:Be lUre 10 follow instructions on other side PLEASE FURNISH SERVlCE{S)INDICATED BY CHECKED BLOCK(S) (AdditiolltJl charge.required for these senJices) RECEIPT Received the numbered article described below I I I I ,J ~t ~ fl i j O Deliver ONLY to addressee -=:21 SHOW WHERE DELI~RED (Only ifrequested.andinclude ZIP Code) ~I D Showto whom.date and address where delivered REGISTERED NO.SIGNATURE OR NAME Of ADDRESSEE (Mila'always befilled in)II ()I (',.', CERTIFIED NO.,.•'L \t -.!~/..'oJ.o90577 SIGf\'TURIt OF"ADDRESSEE'S AGENT;IF ANY;I~SURED NO.",I \, DATE DELIVERED ,I I I l_ ..FI-.,J-69'----,- Postmarlc of DeliverIng OffIco STAL SERVIC(;t::~~:~~........TV FOR~=, U.S.~AL BUSINESS 1i::t;j'"(')::::J SE TO/~~AGE.$300 l iLs.MAr~ OF '\\\0 t::c=-_!\-;:..'~'I:>, "1 \t:i:j3 rfCr/ \~1 .i o....en... i'Zz........CD(W) ~!.e Ie SENDER INSTRUCTIONS Print in the space below your name,address.including ZIP Code..I..If special services are desired.check block(s)on other side.V.Moisten gummed ends and attach to back of article. James C.McCrelght,Esqulre 800 Washington Trust Bldg. Washington,PA 15301 ~RETURNVTO I 1 I "'1 I I I I I I SENT TO POSTMARK i4r.Raymond Edward Inghram I_.........../~TE STREET AND NO.jV,~~SHINr:/' 214 Bis6ell Avenue ~~~"/'\ P.O.,STATE AND ZIP CODE ./I-.....~e.-'-g You nas town.0H 44505 ..~~~-.1?-- OPTIONAL SERVICES FOR AOOITIONAL FEES .-\I?,p '/:{I RETURN ~1.Showsto wh~m and date delivered l5¢~__/-<;.I RECEIPT With delivery to addressee only 65¢r t -,••:.I SERVICES 2.Shows.to wh~m,date and where deliverld ..35¢_"_ With delivery to addressee only 85¢I DE.LIVER TO••ADDRESSEE ONLY 50-L I SPECIAL DELIVERY (extra fee required).. j RECEIPT FOR CERTIFIED M~n~~30~',(pius postage)I C·""'..Q'"--Z ....1 Q 00 ..J..f)a l.J~ STICK P~STAGE STAMPS TO ARTICLE TO COVER POSTAGE (first class or airmaill, CERTiFIED MAIL FEE,AND CHARGES FOR ANY SELECTED OPTIONAL SERVICES.(sb ~rontl ~If you want this receipt postmarked,stick the gummed stub on .the left portion of tire ad~r.ess side of the article,leaving the receipt attached,and present the article at a post office servicewindoworhandittoyourruralcarrier.(no extra charge)". 1 2.·If you do not want this receipt postmarked,stick the gummed stub on the left portion of the address side of the ,",ticle,date.detach and retain the receipt,anc!mail the article. 3.If you want a return receipt,write the certified-mail number and your 'name and address lin ..a return receipt card,Form 3811,and attach it to the back of the art!ch~by.means of the gummed ends.'Endorse front of article RETURN RECEIPT REQUESTED.'; 4.If you want the article delivered ·only to the addressee,endorse it on the front DELIVER TO 'ADDRESSEE ONLY.Place the same endorsement in line·2 of the return receipt card if thatserviceisrequested...• 5.Save this receipt and present it if you make inquiry. SENDER:Be sure fo follow fnstruc;;o.ns on other s;de PLEASE FURNISH SERVICE(S)INDICATED BY CHECKI:D BLOCK(S) (Additional charse.requiredfor the.e services) O Show to whom.date and address 0 Deliver ONLYwheredeliveredtoaddressee RECEIPT Received the numbered article described below j SHOW WHERE DEUVERED Com"ifrequeeted,andincludeZIP Code) ~. ....1..jIIi CERTIFIED NO. 090580 OATEDEUVERED REGISTERED NO.r\SIGNATURE OR NAME OF ADDRESSEE (Must alwaye be filled in) INSURED NO. ~ ~ PENALTY FOR PRIVATE USE TO AVOID PAYMENT OF POSTAGE.$300 PNB-69..... Q RETURN TO J J PS Form 3800 NO INSURANCE COVERAGE PROVIOED-(See other side) Apr.1971 NOT FOR INTERNATIONAL MAIL '"GPO :19'12 0 _460-743 'r'~co 1.0 ,~ •.-~~ ,,~NT TO Mrs.Thelma Irene In STREET AND NO. 214 Bissell Avenue P.O.,STATE AND ZIP CODE Younqstown.OH 44505IOliTlONALSERVicESFORADDITIONALFEES __' RETURN ~1.Shows to whom and date delivered 15¢ RECEIPT With delivery to addressee only 65¢2.Shows to whom,date and where delivered ..35¢SERVICES With delivery to addressee only 85¢ DELIVER TO ADDRESSEE ONLy 50t ,SPECIAL DELIVERY (extra fee required).-.- I POSTMARK STICK POSTAGE STAMPS TO ARTICLE TO COVER POSTAGE (first class or airmaill, "I i CERTIFIED MAIL FEE,AND CHARGES FOR ANY SELECTED OPTIONAL SERVICES.(see front> 1.If you want this receipt postmarked,stick the gummed stub on the left portion of the address side of the article,leaving the receipt attached,and present the article at a post office service window or hand it to your rural carrier.(no extra charge).-. f1,2.If you do not want this receipt postmarked,stick the gummed stub on -the.'I~ft portion of .>'the address side of the article.date.detach and retain the receipt,an,d mail th,e article.. "3.If you want a return receipt,write the certified-mail number and your name'~add\re~s on a return receipt card,Form 3811,and attach it to the back of the article :bYc-Q!ejlns ;:Of'the gummed ends.Endorse front of article RETURN RECEIPT REQUESTED.\.-.-' 4.If you want the article delivered only to the addressee,endorse it on t~e front DELIVER TO 'ADDRESSEE ONLY,Place the·same endorsement-in line 2 of the return receipt card if thatse'rvice is requested.'•..~--;.. 5.Save this receipt and present it if you make inquiry." ..~ INSURED NO. CERTIFIED NO. 090581 SENDER:Be lfito to follow Instructions on other siele RECEIPT Received the numbered artide described below REGISTERED NO.[\SIGNATURE OR NAME Of ADDRESSEE (Must alwa,ys h tultldin) " ,:,'.DATE DELIVERED ASHOW WHERE DELIVERED (Onlyifr~sted.andincludeZIPCode)i (I PLEASE FURNISH SERVlCE(S)INDICATED BY CHECKED BLOCK(S) (AdditionalchtIrges required for these services) O Show to whom.date and address D Deliver ONLYwheredeliveredtoaddressee ~I·i," I II ~.~ lI i .'0...... l ~ i!iz .-i...CO(9 !....e.£ ;1,'OH~'~us.POSTAL SERVICE 'A.~'"'c; 'OFFICIAL BUSINESS ,:;~','$-.PENALTY FOR PRIVATE--,1 0 ~-USE TO AVOID PAYMENTdO)..:..OF POSTAGE,$300z:_ -:~\ I ~i 4~<:~j-1''-.::-..._-«".,./'/~pO "<.,)~ Postmarlc ofDetlverlng Off"/CO SENDER INSTRUcnONS Print in the space below your name,address,Including ZIP Code..I..If special services are desired.check block(s)on other side.V.Moisten gummed ends and attach to back of article. James C.McCreight,Esquire 800 Washington Trust Building Washington,PA 15301 ~RETURNVTO /'I I, I ~ PS Form'3800 NO INSURANCE COVERAGE PROVIDEO-(See other side) Apr.1971 NOT FOR INTERNATIONAL MAIL '"GPO:1972 0 _460-743 STREET AND NO. 6610 Aspen Avenue P.O.,STATE AND ZIP CODE f'1 esa,AR 85 201 POSTMARK OR DAJE,,-Elizabeth S.JonesStl'jl,TOMrs. oPTiliNAlsERVICES FOR ADDITIONAL:::F::;E:o-;ES..--__ RETURN ~1.Shows to whom and date delivered 15¢ RECEIPT With delivery to addressee only 65¢ 2.Shows to whom,date and where delivered ..35¢ SERVICES With delivery to addressee only 85¢ ,DEl~VER TO._ADDRESSEE ONLY _5.0-!t- SPECIAL DELIVERY (extra fee required)•CZ • ;~ LOo Q"')o STICK POSTAGE STAMPS TO ARTlCLE·.TO COVER POSTAGE.(first class or airmaill, CERTIFIED MAIL FEE,AND CHARGES FOR ANY SELECIED OPTIONAL SERVICES.(see front! 1.If you want this receipt postmarked,stick the.gummed stub on the left portion of the address ..side of the article,leaving the receipt attached,and p'resent the article at a post office'service window or hand it to your rural carrier:(no extra charge)-)/.;, 2.If you do not want this receipt postmarked,stick the gummed stub on the left p~rtion of the address side of the,article,date.detach and retain the receipt,and mail tbe'article:. 3.If you want a return receipt,write the certified-mail number and your name:'a'n~trrifi;o'n" a return receipt card,Form 3811,and attach it to the back of the article,by.'m~ansof'.the ~'gummed ends.Endorse front of ,article R.ETURN RECEIPT REQUESTED.'~\c..··. " ,4.If you want the article delivered only to the addressee,endorse it on the front DElIVER·m ·Ao.DRESSEE ONLY.Place the same endorsement in line 2 of the return receipt card~.lf~that.,service is requested.•.':-,._.-.' 5.Save this receipt and present it if you make inquiry. r ['"-V"i·"7·-.....d.SENDER:Be sure fo foil~vl.~"'ru~tion$on other ~:.:ie7.=~::__... PLEASE FURNISH SERVI~(S)I~OICATED BY CHECKED BLOCK(S)-·:I (Additional c1ubvl.e81'eiuired for th.8e 8eroi(68)___ O Show to vyhom.date and address '0 Delivet.qrn..y_-..-_.where delivered to addressee -. RECEIPT Received the numbered article--described below SHOW WHERE DELIVERED COnly ifNQUe8ted.andincludeZIP Code) INSURED "0.J .-,7;;/7 J REGISTERED NO.1\SIGNATURE OR ~E Of ADDRESSEE (Must alway8 be filled in, CERTIfiED NO.,.,. 090582 PNB-69 U.S.POSTAL SERVICE OFFICIAL BUSINESS ! ~.RETURNVTO ~' James C.McCreight,Esquire 800 Washington Trust Building Washington,PA 15301 PoItmart 01 DoIlvcrIIlQ Offlt» SENDER INSTRUcnONS Print in the space below yOur name.address.including ZIP Code..I..If special seMces are desired.check block(s)on other side.V0 Moisten gummed ends and attllch to back of article. ~ ~.. .J.L ~.. ,/...~-111 387)..",.,'.-",1...·~·~.: •fJ},14 /"t'!+,J.... A G R E E MEN T J\ I.PARTIES This Agreement entered into by the following parties: Evelyn M.Poellot Inghram,individually and as executrix of the Estate of John Garrett Inghram (hereinafter "Inghram"),First , Federal Savings and Loan Association of Washington (hereinafter "First Federal"),Pittsburgh National Bank as trustee under a revocable life insurance trust agreement with John Garrett Inghram (hereinafter "PNB"),Penn Mutual Life Insurance Company (herein- after "PM")and Martha S.Crouse (hereinafter "Crouse"),individually and as mother and guardian ad litem of John Inghram,Megan Inghram and James Inghram,minors,(hereinafter "the Children"). I I.PREAMBLE 1.John Garrett Inghram and Martha S.Swansboro were married on or about December 10,1955.They had three children whose res- pective names and birthdates are:John Inghram,February 16,1958, Megan Inghram,September 20,1960,and James Inghram,May ,22,1963. 2.John Garrett Inghram and Martha S.Inghram were divorced on or about July 24,1964. 3.Martha S.Inghram married John E.Crouse on or about May 22,1965. 4.Inghram and PNB entered into a revocable life insurance trust agreement on or about March 19,1964,which agree- ment was amended on August 5,1964,January 13,1967 and February 27,1970 (hereinafter "the Trust").True copies of said revocable ".-:& ,, life insurance trust agreement and amendments thereto are attached hereto as Exhibit No.1. 5.On or about October 13,1969 John Garrett Inghram purchased certain real property situate at 105 Oakwood Road, McMurray in the County of Washington,Pennsylvania. 6.On or about October 13,1969 in connection with the purchase of said real property John Garrett Inghram received a loan from First Federal and executed a mortgage and note in consideration therefor,which mortgage is recorded in the office of the Recorder of Deeds of Washington County,Pennsylvania at Mortgage Book 713,Page 87. 7.John Garrett Inghram on or about October 13,1969 assigned to First Federal as further collateral for said mortgage policy of life insurance No.5121563 issued by PM wherein he was designated the insured. 8.John Garrett Inghram married Evelyn M.Poe11ot on or about February 14,1970. 9.By Deed dated March 30,1971 and recorded on said date in Deed Book 1334,Page 611 in the office of the Recorder of Deeds of Washington County,Pennsylvania the said John Garrett Inghram and Inghram,his wife,did convey the aforesaid real estate to John G.Inghram and Inghram,his wife,thus creating a tenancy by the entireties in said real estate. 10.John Garrett Inghram died testate on October 30, 1971 at which time title in said real estate vested in Inghram individually as surviving tenant by the entireties. -2- 11.On January 4,1972 letters testamentary were issued to Evelyn M.Poellot Inghram as executrix of the Will of John Garrett Inghram by the Register of Wills of Washington County, Pennsylvania in the Estate of John Garrett Inghram,Deceased at docket No.63-72-11. 12.On or about November 27,1973 an action in equity was commenced in the Court .of Common Pleas of Washington County, Pennsylvania captioned John Inghram,Megan Inghram and James Inghram,minors,by Martha S.Crouse,their mother and guardian, and Pittsburgh N,ational Bank,Trustee under the inter vivos trust of John G.Inghram,deceased v.Evelyn M.Inghram, individually,and Evelyn M.Poellot Inghram,Executrix under the Will of John Garrett Inghram,deceased,and First Federal Savings and Loan Association of Washington,and The Penn Mutual Life Insurance Company,a corporation and docketed at Book 41,Page 65, No.6896,in which proceedings Crouse was appointed guardian ad litem of the Children by Order of Court dated November 27,1973. 13.On or about February 14,1974 the Children by Crouse, mother and natural guardian and guardian ad litem,filed a Petition for Citation on Executrix to File an Account for Certain Assets in the matter of In Re Estate of John Garrett Inghram,Deceased,in the Court of Common Pleas of Washington County,Pennsylvania, Orphans'Court Division and docketed at No.63-72-11 in which pro- ceeding Martha S.Crouse was appointed guardian ad litem for the Children by Order of Court dated February 15,1974. 14.On January 15,1970 Crouse obtained a judgment in the amount of $1,500 against John Garrett Inghram for support in -3- f •.." a proceeding captioned Martha Inghram Crouse v.John Garrett Inghram and docketed at No.102 January Term 1970 D.S.B.in the Court of Common Pleas of Washington County,Pennsylvania,and has a further claim against John Garrett Inghram and his Estate for support by reason of an agreement executed by John Garrett Inghram and Martha Swansboro Inghram,now Crouse,on May 22,1964. 15.Evelyn M.Poe11ot Inghram has commenced an action captioned Evelyn M.Poe11ot Inghram v.Pittsburgh National Bank and docketed at No.739 July Term 1972 in the Court of Common Pleas of Westmoreland County,Pennsylvania. 16.On May 1,1974 there will be due and payable under PM policy No.5121563 the sum of $36,007.04. III.PROVISIONS NOW,THEREFORE,desiring to achieve settlement and resolution of the various disputes and controversies that exist among themselves,the parties hereto agree as follows: 1.The preamble hereto is incorporated herein by reference. 2.With respect to any monies now due and payable and to become due and payable,under,by reason of,or in connection with the note and mortgage executed on or about October 30,1969 by John Garrett Inghram,First Federal and Inghram agree that that portion of the principal and income of the Trust,as amended, of which the Children are beneficiaries,shall be,and is hereby released from liability for the payment of any part of such debt. -4- ,.·l. 3.The following actions shall be settled and discon- tinued as of record or it shall be marked satisfied by the party or parties filing same with each party bearing his own costs and each party hereto shall execute any and all documents required to effect such settlement and discontinuance or settlement and shall take such action as may be necessary to effect such settlement and discontinuance or settlement. John Inghram,et a1.v.Evelyn Inghram,et a1., Book No.41,Page 65,No.6896 in the Court of Common Pleas of Washington County,Pennsylvania Martha Inghram Crouse v.John Garrett Inghram, No.102 January Term 1970 D.S.B.in the Court Common Pleas of Washington County,Pennsylvania Pittsbur h National in the Court 0 County,Pennsylvania 4.Evelyn M.Poe11ot Inghram agrees to surrender any and all rights she may have to request or demand a distribution from the Trust to enable her to complete a four-year class in business administration at an agreed college or university plus one additional year of postgraduate work,which right may exist by reason of the fifth unnumbered paragraph of the amendment dated January 30,1967 to the Trust. 5.Evelyn M.Poe11ot Inghram,individually and as execu- trix of the Will of John Garrett Inghram,agrees that that portion of the principal and income of the Trust of which the Children are beneficiaries is hereby released from any further liability for the payment of any further Federal Estate Taxes or Pennsylvania Transfer Inheritance or Estate Taxes as may now be due or become due by reason of the death of John Garrett Inghram. -5- ,• ..t \I 6.The Children release Inghram,individually and as executrix of the Estate of John Garrett Inghram,PNB and the Estate of John Garrett Inghram from any and all claims they may have against Inghram,PNB or said Estate,by reason of the payment of Federal Estate taxes due and heretofore paid by reason of John Garrett Inghram's death from the Childrens'Trusts. 7.PM shall pay promptly fifty percent (50%)of the proceeds now due and payable to its policy of insurance No.5121563 to Inghram.It shall pay the remaining fifty percent"(50%)to PNB.PNB shall add said sum to the principal of the Childrens' Trusts.Such payment shall constitute full and complete discharge of all PM's liability under,by reason of,or in connection with said policy. 8.PNB,as Trustee,promptly shall pay from the Childrens' Trusts the sum of $8,800 to Inghram. 9.The Petition for Citation on Executrix to File an Account and to account for certain assets filed by the Children be withdrawn. 10.Greenlee,Richman,Derrico &Posa may file a Petition for Counsel Fees and Expenses in connection with the representation of the Children,said counsel fees and expenses to be paid from the Childrens'Trusts. 11.All actions called for by this Agreement shall be completed by the parties responsible therefor within thirty (30) days of the effective date of this Agreement. -6- ,t.i', 12.Inghram,having the right to withdraw her one-half (1/2)of the trust principal from the Trust pursuant to the amendment to the Trust dated February 27,1970,agrees to with- draw said principal and PNB agrees to pay to Inghram the sum of $34,000 from her one-half (1/2)of the trust principal,and PNB will pay to Inghram the remaining balance from her one-half (1/2) of the trust principal upon proof of payment of the Federal Estate Tax,penalty and interest due with respect to the Estate of John Garrett Inghram,Deceased. 13.This Agreement shall be submitted to the Court of Common Pleas of Washington County,O~phans'Court Division for approval by the Court.If the Court approves of the Agreement, copies of the Agreement may be filed by any party hereto in any proceeding referred to herein.and this Agreement shall be binding upon all parties. 14.In the event that either the Internal Revenue Service or the Commonwealth of Pennsylvania asserts that there is due or may become due by reason of the death of John Garrett Inghram either Federal Estate Taxes or Pennsylvania Transfer Inheritance or Estate Taxes which have not heretofore been paid, Inghram both as Executrix and individually covenants to defend the Childrens'Trusts against such tax claims and to indemnify the Childrens'Trusts against any liability ultimately resulting from such tax claims. 15.The Children and Crouse,jointly and individually, release Inghram individually and as executrix of the Estate of John Garrett Inghram and said Estate from any and all claims which they joint~or individually may now have against Inghram or the Estate,or both. -7- " IV.EFFECTIVE DATE Irrespective of when this Agreement was executed by the various parties,it shall be construed to have been executed at Washington County,Pennsylvania on the ~day of ~, 1974 which shall be its effective date. IN WITNESS WHEREOF,and intending to be legally bound hereby,the parties have set their hands and seals. WITNESS~)I()~ WITNESS:LlA .I()r~bMV/~----lo,,'-;;,.---~...-x~e~-- ATTEST: ATTEST: }v~~ TRUST OFFICER ATTEST: First Federal Savings and LoanASS==12sBY~ Penn Mutual Life Insurance Company v'~~d~~(SEAL) Martha S.Crouse,Guardian Ad Litem for John Inghram,Megan Inghram and James Inghram,Minors • -8- ~----------------'---------------"""---------:------"I v 'I "l\I - \c-_ ECKER A'N 0 ASSOCIATES ATTORNEYS AT LAW 1131 FRICK BUILDING PITTSBURGH,PENNSYLVANIA '1.5219 :~.:",i:. .'". I.ELMER ECKER .JAMES M.ECKER RONALD D.ECKER SIDNEY SOKOLSKY ELMER S.BEATTY,.JR. ",'..,_...June 19,1974 ., "...,,'. AREA CODE 412 281-2750 Stephen Richman,Esquire 325 Washington Trust Building Washington,Pennsylvania 15301 IN RE:ESTATE OF JOHN GARRETT INGHRAM Dear Mr.Richman:• \ .Enclosed is a copy of the Agreement Mrs.Inghram has signed and which I am holding in my file.I am sending a copy of this Agreement to all counsel for their approval. Please have your client sign this Agreement and then call me so that we can set a hearing for court approval. \\ I will be out of town until Monday,June 24,1974. cc: CC: CC: CC: CC: CC: '~ ,'.7C~~~ Ronald D.Ecker RDE/cah Enclosure Honorable Paul A.Simmons /' Howard E.Goldfarb,Esquire James C.McCreight,Esquire Marvin Lieber,Esquire John Scott,Esquire Charles C.Keller,Esquire ~",I ~.'".~. •• ) .. REVOCABLE LIFE n~SURANCE TRUST AGREE}mNT THIS AGREEz.mNT,entered"into this /7(:/day of //-;'1;:,.:.::,40 by and between JOIlli GARRETT INGHRAM of Washington County,Pennsylvania, (hereinafter referred to as the .iINSURED")and PITTSBURGH NATIONAL BANK,of Pittsburgh,Allegheny County,Pennsylvania,(hereinafter referred to as the IITRUSTEE"); ". l~I T N E SSE T H: ",WHEREAS,the policies of life and/or accident insurance issued on"the "life of the Insured which are listed on the attached schedule IIA",are to be made either directly or contingently payable to and may be deposited with the Trustee; NOW,THEREFORE,THE PARTIES HERETO AGREE that at the death of the Insured,or at such other time or times thereafter as may be provided ~n the aforementioned policies,the Trustee shall collect the total amount of insurance then payable to it as Trustee hereunder and the Trustee shall "hold the amount so collected,together with any other"property received by it from the Insured's estate or from any other source,either then or there- after,upon the following trust.s. ,. ARTICLE I.TRUSTS • • I A.The Trustee shall hold the principal of the Trust Estate as one fund and shall pay the net income therefrom,in ~.,,~_••••,;.•__•._._••••,••,~._,._.,•••h _"~"'_'"..'...-.~-...•'_..----~.....-,.,."-.._.-. Exhibitl .."- '.,l .....<-''\ .\..) .... quarter-annual installments"to or for the benefit of the issue of the Insured living at the date of each quarter-annual income payment,per stirpes;such pa~ents to continue until the youngest child of the Insured alive at the time of any quarter-annual income payment attains the age of twenty~two (22)years.Further,during the period of time that the income 'f~o~"~h~Trust Estate is being so distributed,the Trustee is authorized 11---·-·_-.···· to pay and distribute to or for the benefit of the Insured's issue so much of the principal thereof as the Trustee deems advisable for their comfort, maint~nance,support and complete education,including preparatory,college ...".~" and post-graduate or professional training,with no duty to equalize the ;,•.~',-.":"'~~,_..,.."...,-:,....:....~-.......",.".' said paymenEs-~of"princip'al-to-'orfor"the benefit of the Insured's issue. It .'~or.I ...,..----c:;...=...........-.!::?'::::(:-i ~;.'........;.•"....,;;._......._'.'. _•_...' --~,.NotWli:hsbmd1"ng-'the'·foregoing provisions and in ·ce·~:,\,:i.~::.::...,::.:.......__~.._-:.:~"addition thereto,the Trustee shall be specifically authorized to accumu- late all or any part of the net income to which any minor beneficiary is ,..."._.,-......-;'.-_.------..-..._.-.. entitled u~d~r't"lie~~fo"r'"eg-o~ing-ptovisronS-·ail.(iwhich'the'Trustee,in its sole t r~~.,-,':"t.;,..~.,,:.,...-_.......c o·•_....".•:..••_•.•.• andabs'olut'e cf[sc£eiio-ri~~cfeems urinecess'ary 'foY 'the comfort,·support and lJ~;~t:i;;ca:-~d:~irf1:ie:irii~di:'c:friy s'uch beneficiary;sai'd accumulated income c.('"-"..•-._..-',_.:-,•..''.".--•.-,.. shalf'b'e-"addecf'e-'-o'the "'snare 'of "tl1e t:idsi'1ater :created for·that child or 'holc,r"t'r:~c.~,J:'~7'".:so:C·:.~···~:-~-".-~..:.'.~':-~~;_.in the event of his or ner ""death 'pii'or to the division·of the trust into i~ai~;:-s~~il 1;~'':p~id 'and -distii'bt.it~d to'the personal representative of his ,::.-..:~I~:.:':·::..:or her estate•_...--'-',...::'''::::. .--~-,...-~.-'.-~~:B:-'As:-a~d '~hen the youngest child of the Insured,alive ·at ..the time of any given income payment,attains the age of twenty-two (22)years ..,.,~'-".','.~..... or at the death of the survivor'ofthe'Insured's'children,whichever is the ..'~~~lie~:~~~nt~;t6~Tiuste~sh~ll divide'the"principal·of the Trust Estate then ... in its hands into as many equal shares as there are children of .the Insured,if any;living at the time for this division and/or children of the Insured then deceased with issue of them then surviving. -2- l ....o..------'-__--'--~~.:".. r-" ,~, '.> .... 1.One of such equal share's shall immediately vest in and be distributed to the then living issue,per stirpes,of each ,deceased child of the Insured,such distribution to be absolute and free of trust,subject,however,to the minority provisions hereinafter set forth. 2.One of such equal shares shall be held for,the use and benefit of each of the Insured's then living children, and the Trustee shall pay to each such child of the Insured,or for his or her benefit,in quarter-annual installments,the net income from his or her share of the trust,'for and during his or her lifetime. In addition,the Trustee is authorized,in its sole discretion,from time to time,to disburse to or for the benefit of the'Insured's child- ,ren so much of the principal of their respective,shares of the trust as the Trustee deems advisable for their comfort,maintenance,support and complete education,including preparatory,college and post-graduate ~or professional training.The Trustee is further authorized to disburse '•...from their respective shares so much of the principal ,thereof as the, Trustee deems advisable to aid the Insured's children in the event of any illness,injury or other emergency or condition affecting them,or any of them,wherein money is needed. ,Notwithstanding the foregoing provisions, ,and following the division of the Trust Estate into shares,as and when each child of the Insured attains the age of twenty-five (25)years,or at a~y time thereafter,he,or she shall have the right to withdraw one- half (1/2)of the then remaining principal of his or her share of the Trust Estate,,absolutely and'free of trust;and as and when each child "3- ( ,') - ·....':"'!:.c:)- ",.",'d , '. of the Insured attains the age of thirty (30)years,or at any time there- after,he or she shall have the right to withdraw any and all balance of the then remaining principal of his or her share of the Trust Estate,ab- solutely and free of trust. .. In the-event any share:should be'less than Ten Thou~ sand:($lO,OOO.OO)-Dollars;the Trustee shall ',have ·the right to payout to th~beneficiary entitled thereto the then ~emain~ng principal of such share; provided,however,that such beneficiary has then attained the age of twenty- :.:::.:::).:-::-~-~,-.-...-......-...-...-'-"_.-._--".:."._.......-- -.....L~~".::.:.:.:.:::..(.~.;::-::...:.--::::~:..~"::~c.:..:.~~::=~:.::;.:..~.:_~:...;::.--- t:':::-:~::~::'::.:.:'::(::'~::'::-':3~~'::-In:'i:he:~vent:-any childof:the Insured dies ani-iug the:separ~te'trust:heref.n:'created;'for:hIs or her benefit,the Trustee itiail:p~y_:and:disi:ribute~~he:then:remaining-principat:of'his or her share of Hi~trust:to hts:or:her the~'':iiving:--1.ssUe~~per stirpes,-absolutely and free of tru~t;fsubj~ct~Cho~ever,Tto theC~inority~provlsions-hereinafter set forth. Inodefauit oFissue"of~'such3decea'sed child'oI"the:Insured-'then surviving, lIit'Fshai:ee'Shalt'be=-p~ld:'ana:aistributed~t~~the:then:living is'sue of the -~nsur~d~:per stirpes:and~absoluteli;:subject~:however)-to:the minority 1PT~vi~ioni~hereinafter-setforth;:provided,however,any portion of such share,which otherwise would be distributable to any beneficiary for whom J "..._"" a ~hare is then held for his cir:ner:bene-fit'j"shall_:be:added to such share i:o-:b~::h~lt as though;an:orig·:f.noal p"a'rt:th-ereof.::-::-:.:..-. a:c.;<.:~:.:~·r~~~'::-::-.:.tIl'additlon·to=and notwithstanding any of the foregoing ~r~~i~i~~-s,:"the-Trustee7 shai(be -a'uthorTzed to disburse"to or for .the bene- fit of MARTHA S.INGHRAM,the Ins'ured's former spouse,so much of the prin- cipal of the Trust Estate,as the Trustee in its sole discretion shall deem ._~••-j'.- -oli ll ',• " ~- l_-., advisable to aid her in the"event of any dire financial emergency related to health such as'sickness or accident wherein funds are needed,and for which no other source,in the opinion of the Trustee,exists to suitably satisfy the same.Such disbursements shall in all events cease upon the' remarriage of the Insured's former wife,and any disburseme~ts so made shall, following the division of the Trust Estate into shares,be charged equally against the shares held for the Insured's children.This authority shall in no event postpone or effect in any manner the right in the Insured's children to withdraw the principal of their respective shares as said rights mature as above provided. 'D.If,at the time distribution is to be made hereunder in accordance with the foregoing provisions,none of the persons named or described above is living to 'take the principal of the Trus~Estate, the then remaining principal of the Trust Estate shall be held and/or dis- tributed as follows: i.One-fourth (1/4)thereof in equal shares,absolutely and free'of trust,to WAYNESBURG COLLEGE,Waynesburg,_Pennsylvania and JEFFERSON MEDICAL COLLEGE,Philadelphia,Pennsylvania. 2.The balance thereof shall be held in further trust and the net income therefrom shall be paid and distributed in equal shares and in quarter-annual installments to or for the benefit of the Insured's brother,RAy}10ND EDWARD INGHRAM and the Insured's sister,ELIZABETH S.JONES.Upon the death of . the Insured's brother,his share of the net income shall be paid and distributed to or for the benefit of his wife"THELMA IRENE INGHRAM,and'upon her death,shall be added to the share distributable to the Insured's sister as provided above. Upon the death of the Insured's sister,her share of the net income shall be added to the share distributable to the'Insured's said brother or his wife. ., -5- .,-"., Upon the death of the survivor of the Insured's said brother)si&ter)and sister-in-law during the continuance of the trust hereinabove created for their benefit)or at the time for the crea- tion thereof in the event none of them is then living)the principal of. the Trust Estate as it is then constituted)shall be paid and distributed to.the then living children of the Insured's said brother and to the then living children of the Insured's said sister).so that each such child who .is then living receives an equal share'thereof)absolutely and free of trust and where applicable)subject to the minority provisions hereinafter set .forth. ARTICLE II~_::TERMS AND CONDITIONS.' ..........L.. -__.-~"~4 4.,_'-...-..:.....--'... C~~=:-::~~c:.,::·:<A..·~101hile in the hands of the Trustee)neither the principal .northe~income of the:Trust~Estate.sbal1·.be_liable..fot the.debts..oLany.. beneficiary hereunder)nor shall the same be subject to seizure or attach- ment by any creditor of any beneficiary under any writ or proceeding at law ••.a 4 .a _~_.~......~a·_.._......~._•••.•.~...... or in equity,and no beneficiary hereunder shall have any power to sell, £r~::::,'.,:.:::4.:=..~:::::-:'.'-'~•.:•I _~...... assign)encumber,or in any ~anner to'anticipate or dispose of his or her interest in the Trust Estate or in the income produ'ced thereby. ..:..::.:·r:-..::::~:.~'~.::'.r .::..--..~-...'--...._.~~----•••••••_....._......._.4~_ B.If any beneficiary who is entitled to receive a share of ...""') the:principal of the trust estate shall be a minor,:the Trustee is hereby au- thorized and.empowered to continue to hold and manage such share for the bene- fit of such minor.during his.orhe~minority,and the Trustee may accumulate all or any part of the income from such minor's share or pay so much thereof) together with such amounts of the principal of·his or her share of the trust -..--_."....". -6- ,- I estate as it shall deem proper for his or her education,maintenance and wel- fare.In the disbursement of funds directed to be paid to or for the use and benefit of any beneficiary who shall be a minor,the Trustee may make pay- ment of the same to the parent,guardian or such other person a::.may have custody of the person of the minor at the time such payments are made,to be .used for the education,maintenance and support of such minor,but without liability on the part of the Trustee to see to the application of said pay- ments by the payee,and the rece!pt of any such person shall be a full ac- quittance of the Trustee as to any amounts so paid,or the Trustee may make payment of the same directly to or for the benefit of such minor beneficiary• .This shall be construed as a power only and shall not operate to suspend the absolute ownership thereof by such minor nor to prevent the absolute vesting thereof in such minor. ARTICLE III.IN ADDITION TO THE POWERS'CONFERRED BY LAi-l»THE ,..~-_.... TRUSTEE SUALL HAVE THE FOLLOVlING DISCRETIONARY POWERS: ::='0:--_...."..!'~##•-..-,' ""'.._._..... A.·To retain as an investment for the trust estate,without .any duty of diversification,any and all property,real or personal,received by the Trustee,which shall specifically include the authority to retain any ......-.-. stock received by it hereunder in PITTSBURGH NATIONAL BANK• .B.To invest and reinvest the principal of the trust eS,tate,...--~."') together with any income accumulated thereon,in such stocks,bonds,mortgages, securities or other property,real or personal,as it may believe advisable, ....-.." ",-.-....without being limited to the classes of securities or investments in which trustees are authorized by law to invest trust funds.For the purpose of -7- r ',I .." this Agreement,any dividend or other increment or distribution received by the Trustee from til regulated in'!estment company,attributable to or designated as capital gain realized by said inves.tment company,shall be added to and become a part of the principal. c ',.0 ~.~:'•• c.To sell any and all real estate held as a trust.asset,at ~:c':':..~.....~-.such times,at public or private sale,·forsu'ch prices and upon such terms as ii'shall believe advisable,and to make,execute and deliver any deed or deeds t··"_.."."". tnerefor,conveying title thereto in fee "simple absolute,or for any less es- !JC\"-~:'.::.:'.~.,:,_.....~.._._'_..,.-tate to any purchaser or purchasers,freed an~discharged of "any and all trusts ",:.-,..:'c-.c..~~,.0 r··-".-:-.-.'_._.~ 'lie'ieund'er~..-.....--,-, -,......-,-..'-.........'.:."':'..~_..._-_.~...-.~.._..~."-~''"•0 ...~~.-;,~.~....::_~-.----....... ..-.._..0 --_.'D~.""to sell,exchange,lease,encumber,option or otherwise ." dispose of all or any portion of the trust estate in such manner and upon I ......_....0 •••...'•••••••...• such terms"'and ·c'ondi£ions ';'as"1£-snaIl 'believe 'advisaole;'"arid to make,-e'xecute and deliver deed~'~'"moftiiges,:l~~s~s;~~~i~~~rit~:~ria.--other'do6ciu;ent~neces- sary to effect any of the powers granted the Trustee and which shall specif- j ..,....-••••••••_...~_.' ically include the authod.tY to grant'leases which extend beyond the term 6f ;'--a-Y C"-~'_-c.~"'""-"':~'~~'-'...,.-'"~-.;."•.•••.-.•-.-~.,.'-.'"••.-."~-c·;-~.any trust ~hereunder'and "beyond the'period'authorized'by law.··"··. ..-...........---_.~'....c;..._...._ -...-... E~"To-make distribution"ofthe"trus£estate to any person entitled thereto in kind,in cash,or partly in kind and partly in cash,as it shall believe 'advisable..._.' ~-..~-~.-.:....._...;... ..._......-.-..._--_._.- ~--.:___-_-~ ...-_.,....... To'purchase as an investment"for "the trust estate'any'se- .. \..~:-•~: '..:~,":...<r •_,•••_.• curities or other property,'real or personal~"belonging to the estate of the -8- () • , ")._..._.~....----..---...--..--.--..:..--.._...__.L.__ Insured,and to hold the same for such period of time as the Trustee believes advisable,without liability for any depreciation in the value thereof;or, in its discretion,to make loans,secured or unsecured,to the Insured's es- tate without liability for the nonpayment thereof. G.To register or carry any investments held by it hereunder :in its'own name or in the name of a nominee or nominees;provided,however, ~that all 'such investments shall be so designated upon the records of the Trustee ~that the trust to which said.investments belong shall appear clearly at all times., B.To vote by person or proxy any and all stock held in the trust estate and to participate in any reorganization or merger of companies .._.~.--orcorporations'whose stock is held in·the trust estate;,.,.. ----..'-,_--':-.."."...;.'-:.~:-~:::-..:"'-."-...:.....- 's~urc~·;-'-whic'h:shall :ittclude ·th·i:authori:ty .to 'borrowfrom'any::separate:trust 11ereunde~:'and as:se~ur{ty 'for :repayment to h~ld or piedge"the whoi~or any· ,......~."0 .._.....--.-..--...... I J.To pay from the principal of the trust estate,if the .. ......-.Insured's Executor is unable ·to comply with the direction to pay such taxes (from:the :residueof the Insured's testamentaryestate~any 'FederalEstate, :St4te'Inher1tance,or Estate and Succession Taxes imposed upon or with re- spect to the Insured's estate passing under the Insured's Wi{l or otherwise, at such time 'o~·tim~s as':'it'deenis advisable:'and .no such tax 'so paid shall :be collected from any beneficiary hereunder or under the Insured's Will by 'way of apportionment or proration•. ~9- "',, '-..,._--...-_...~- .,.. .:...... ARTICLE IV.It is agreed that the Trustee shall in no way be bound to pay the premiums on 'any policy or policies payable hereunder nor to see that any such policy or policies are kept in force,its obligation re?arding the policies during the Insured's lifetime being confined to the safekeeping thereof. ,ARTICLE V.Ao The Insured reserves the rigqt during his ~i~~t~~e to revoke this trust at any time upon delivery to the Trustee of an ~~~~r~ent in writing setting forth'such revocat~on and in addition,the In- sured retains the right to alter or amend this trust at any time by an in- strument in writing accepted by the Trustee. tr~::;:::~.'~- ,Bo All benefits,privileges and options accruing or available under any of said insurance policies prior to the death of the Insured,including any right reserved in any of said policies to the Insured t.,o:,~.h~?ge"the beneficiary thereunder,to convert the said policies into other ~9;~~_,~f policies,to borrow in accordance with the terms of said'policies,to p1,e,d~e,,:hypothecate,sell or assign the same or any of them,and to receive and collect all dividends and other payments,and the proceeds of maturing policies shall be for the sole benefit of the Insured and shall not be subject ,to_.thiS'trust.If the Insured ~hanges the beneficiary under any of said poli-..~..;_.~..j cies or surrenders any ,such policy for its cash surrender value~such act shall-.-_.'~5"') h~Yla.~h~.effect of revoking this trust with respect to the policy or policies sp~~~~nged.or surrendered. '-:.r·.;:.. Co It is also expressly understood and agreed that any or all of the policies deposited under the terms of this Agreement -10- ...._._••_••••__.....~......_.•••_....."_.__~•••_~••,_,.••'V" -,...'.......,== .... may be assigned by the Insured for the purpose of obtaining a loan on the said policy or policies,and that upon the Insured's request,the Trustee, as beneficiary named in any or all policies deposited hereunder,may join in ~uch assignment to any individual,partnership,corporation or association, ~nd in so doing shall not by reason of such joinder in any way be or become liable to any person interested hereunder. " i ...------..-'...;.....'. D•Upo~re.ce.ipt of written request from the In- .s_u~ed,the Trustee shall be bound to deliver to the Insured any policies in ~~~p~~~~s~io~and to reassign to .th~Insured any policies theretofore....~.--..__...._.,... ta~~s}g~ed .~O~!~._._.. E.The.I~s~~~~at any time shall have the rigqt..-'-....:...---.... .-1;9 Jl1clude .wi~hi~this Agreement additional policies of life and/or accidentC:.<'_"~,,_,_~,. _'._..._..'_:-O'::~:.:..::.::-.:__. .trn,s!-!~.ancE;•.._,..__"...:.,.~~-. £...~."--(,;...;_..~"-,.:..- -_.~c c;......" --.-_•••c~:::..",- -"--....;:':. .."'.:::~:-....:~.-~.. i:-_...-'_.A~TICLE ~I._c_•..,·__:.__. . _ The pa)'1U~n~..~~.an insurance company of the proceeds .:..-....-_:......:. ...-_.....:.. ...C?~"~ny PC?Hcy _~~.insurance to the Trustee shall be a full discharge of said?~";~:-...:..O'..-......_ -.:.._....- :'._.-::..::7;"..::-. ~~~s~rancecompany on account of suc~.~?licy,and such_insurance company shallc.•....""'........_,..._ _.:...__..._.. .;n"I!C?_:t;:e~pect be responsible for the proper discharge of the trust or anyp,",-~---_.,:,_.,-.__.".":'.:-;~"--: .part.thereof.t ....~...:...:::_ _. .......- !'"•.::...~...ARTICLE VII.:.::.:..-;,..~....._. The Trustee shall be responsible for the proceeds ..') ~?f=~~~_~~l~ci~~.~~~yas,if and when paid to the Trustee,and the Trustee shall not be liable to anyone if for any reason the policies,or any of them, shall lapse or otherwise be uncollectible.Except at its Olvn option,'the Trustee shall not enter into or maintain any litigation to enforce payment -11- ,- ! I.•j ".. I..:'.... .".~I .'<i of the policies,or any of them,until it shall have·been ipdemnified to its satisfaction against all expenses and liabilities to which it may in its judg- ~ent be subject by such action on its part,but the Trustee may utilize the~ proceeds of any policy to meet expenses incurred in connection with enforcing payment of any other policy. ARTICLE VIII.In addition to all the foregoing provisions,the I. , Insured,during his lifetime,may assign,transfer,set over and deliver to . the Trustee such cash,securities or other property as he shall deem advis-t~l .'.~,-:..:.~...-~.:~.' '~le,~hi~h q>on the acceptance of the same by the .Trustee shall be held in (,~'.,.',\'....\.....'.;. F-rus~~~~paged and administered as f~llows:the Trustee shall pay the net income therefrom to or for the benefit of the Insured tor and during his life-~.:....:c.L :,...~_........ F:~~e gf .~~~~~~epos~t the same toh~~flccount·rs he ~ay,by writing,direct. The Insured shall have the right to ~ithdra~,at any time,all or any part..!.~.;.Li~~";.l:.;.·t;~.;:<....._:'_'-,._.',,"..i,_"~...\,""" .o~t~e p;~n!=~pal 9f this ~eparq.te trust,and ~!1 addition,'in the event of0_,..:V F •.;.':.:_.;···.,.,-,.~'.';.,__.,....•':._.. ~he ~n~~p~~ity ~f the Insured ~hrough ~llnes~,pr ~th~rwise,the Trustee istl~':'~.l.L.....c...l.ll......~\...'(..........';."."'-~...~\.~'._'.......{.:.,_..-.'.........~...·...4'.: ~peci!~~~Hr ?~'th9~iz~d t~pay and 9istribute f~Or :f·o:r..the bene'fit of the ••':.,I .....l.._._.....;",..~-.1 ......._.£...._..........--~'.'••• •..\...;.~.'........\,.._.I...- I~~~f~e~~g F.~g~?t ~~~¥ft~f~r.~~~~:~~~f,a~F~~±fP~:~e,in its sole dis- ,,/ cretion,shall deem advisable for his,.s:gmfort,~aint:~n?-nce and support an9C...,.;·~1.C~L)~'t~..~l ('.::::~..C,':.·;:':·.L~._~:"C::.1.~_,"-,1"........~.....~_:.••_L~.".. ...~~a.~cl 1l~~~~~h~~Y,~!lt 0;?!lY conc,liti~n or ciJ:'c:ums.ta~~e affecting him where.';' ""t..'':'tLO rl..i.'i~~_••l•.L4_1.;.\..........('J.~,_.•l c.:v .._.·...._·_..-~..........l,.••••••_,.............'._.• .. .in ~on.~y.is!l~~c1ed.Upgn ~he ge?t~~f ~he Insured,~tlY principa;l then re-lL .~.Olil:>"l.b .!::'-~:..:.;:<;..Li;-;~...i ..:<).l..::",\..;.~.'.,.:....:!v.'......._,_·...·:.c..;:~":.~i...i maini~g ~!}~pH ~~P?Plt~t~~~~~hal~~e added tR the principal of the trust 0,.T:U 1.L~~b .J..lo.io L :~:'.:,~J._.;,..__-'.~.~',.'-,-~.'~L..l;;":;-'... ~~~~~~i~t~gH~h:g ?:~?~:~:g:~tP 8f th~In~~~r~~~~~f~~dance with the fore-··'; f~~~~~f:g~Ht2~~Fe g~~~1?'t~tf.~~t f.~d/o~?~~F.f~~~E:~as ·thoug'h!t had been :rh~:rr:us~ee,in t~e admt~t~tration of this sepa- _t l·..~.!.:.J~.....i..~"".,.•._(.....l .•.:...1 ,"_....... f~~:t~~~t~~h~lth~~:2:~t~~f?~~f~~fanted ~?th~t~~stee under the provi- sions of l).RTICLE III hereof,and ~he rights of revocat.ion,amendment·and aI-r ...._..oS 0 i I;",,':'-'.....~__.•......._'~~\""...;......~.:.~.. .. ..12.. -.1..'- .' <> .. / o .. ,.. .~, I ·.' "...~~.-,._..-'--"--:,-.'")------_.-----_.._-_._•...'".,,"-... iL., .;. teration granted to the Insured under the provisions of ARTICLE V.A.shall apply with like effect to this separate trust. \.,,".".'.r:\.~ ,'. ..ARTICLE IX.During the lifetime of the Insured,unless"and ,,/'" TRUSTEE: until the trust receives assets for investment,the Trustee shall receive no compensation for its services hereunder.Following the Insured's death, or upon receipt of assets for investment,the Trustee shalt be entitled to / deduct as compensation for its services'hereunder a reasonable fee,which fee shall be in accordance with the then prevailing rate of compensation charged by the Tru;tee for like "services;provided,however,the Trustee's compensation shall be no less than One Hundred ($100.00)Dollars per annum. IN WITNESS WHEREOF,the Insured has hereunto set his hand and seal ,and the Trustee has caused this Agreeluent to be executed by its duly authorized officers and its corporate seal to be hereunto affixed as of the day and year first above written. • I ATrEST:~qn..0- Trust Officer PITrSB~GH NATIONAL BANK~\\," By ~.t{tfo{i.!-L-1 Vice President -13- ..-:-?: ,,.', .1 '.,'.---_.",".' JOHN GARRETT INGlIRAH ( S'C H E D U L E "All •L.., ..~..... .,' ( Policy No. #4,032,743 14,157,830 1 3,301;436 ). 155155.;001' ,{#V 336 61 23 \/V 48 71 99 Company The Penn Mutual Life Insurance Company The Penn Mutual Life Insurance Company The Penn Mutual Life Insurance Company _.The Penn Mutual Life 'Insurance .Company ThePenn.MutualLife Insurance Company .'Metropolitan Life -Insurance Company (Life and Health Insurance Benefits) National Service Life Insurance ".--..--~.--_....':_.:....:.--:::. National Service Life Insurance Amount 75~OOO ,·11 ,000 " -;::5,000., 5,000)"' :.'-,'.:.:'0':.:.~,:~;,000 :..~~:::..::::.~.-.~<-...~ :...:!~....:..~~._.-......_.....:..._.\.:-...,..........~::~~::.:: ., l',.,....." ";..Q...,'.........~-..:::.• ...-.-".;. / ---.....-:..,.':;"'-_. '. 'J AMENDHENT TO REVOCABLE LIFE INSURANCE TRUST AGREEMENT ! t j ~I I1•I.!!•i I 1:i, ~, 1fi i1; j] ~ i!I 1,; t 'j , WHEREAS,JOHN GAPJillTT IN~1,of Washington County,Pennsylvania, as the "INSURED",and PITTSBURGH NATIONAL BANK,of Pitfsburgh,Allegheny County,Pennsylvania,as the "TRUSTEE",entered into a certain Revocable. Life Insurance Trust Agreement dated March 19,1964;and WHEREAS,the Insured,in accordance with the right reserved to him in ARTICLE V.A.of the said Agreement,desires to amend the pro- visions thereof in the manner hereinafter set forth. ., .NOW,THEREFORE,it is mutually agreed by and benleen JOHN GARRETT INGHRA}l,and PITTSBURGH NATIONAL BANK that the provisions of the said Revocable Life Insurance Trust Agreement dated March 19,1964,are hereby amended as follows: .and the following is substituted therefor: Paragraph C.of Article I.Trusts.is revoked in its entirety C.In addition to and notwithstanding any of the foregoing related to health such as sickness or accident wherein funds are needed, total amount expended for her benefit exceed the sum of Seven Thousand suitably satisfy same,provided,however,that in no event shall the ana for which no other source,in the opinion of the Trustee,exists to shall deem advisable to aid her in the event of any dire financial emergency principal of the Trust Estate,as the Trustee in its sole discretion provisions,the Trustee shall be authorized to disburse to or for the benefit of MARTHA S.INGHRAM,the Insured's former spouse,so much of theo I 1,,.1 ~ii, il!~iIl1II1IlIj } ttiI tI,1 i ti-.....__w__._~_~••__•._•__••-_.._..._••• '"",.••~...-_....~_._...__...,.•,_~,,,,,,,,,,,,_,••••__..• I, r .......'. :' "."._---.._-....... Five Hundred ($7,500.00)Dollars.Such disbursements shall in all events cease upon the remarriage of the Insured's former wife,and any disburse- menta so made shall,following the division of the Trust Estate into shares, be charged equally against the shares held for the Insured's children.This authority shall in no event postpo~e or effect in any manner the right 'in the Insured's children to withdraw the principal of their respective shares as said rights mature as above provided. The said Revocable Life Insurance Trust Agree~ent dated March 19,1964,as amended herein,shall remain in full force and effect. IN WITNESS WHEREOF,the Insured has hereunto set his hand and seal,and the Trustee has caused these presents to be executed by its duly authorized officers and its corporate seal to be hereunto affixed this 5th day of,A:...u_g~u_s_t _19 64 ;/ WITNESS: ATTEST: INSURED: TRUSTEE: PITTSBURGH NATIONAL BANK -2- ...'.:"......-'j .-' © _......~....:.~.......'...'•'.__.,••_.'....._~......._.....~........1-••.................:..."1_.6"..........__•__._. 1 S~COND AMENDl1ENT TO REVOCABLE LIFE INSUPJlliCE TRUST AGREEMENT WHEREAS,JOHN GARRETT INGHRAM,of Washington County,Pennsylvania, as the Insured and PITTSBURGH NATIONAL BANK,ofPittsburg~,Allegheny County, Pennsylvania,as the Trustee,entered into a certain Revocable Life Insurance Trust Agreement dated March 19,1964;and WHEREAS,the Insured,in accordance with the right reserved to him in ARTICLE V.A.of the said Agreement,amended the provisions there- of by an Amendment dated August 5,1964,~nd now desires to further amend the provisions thereof in the manner hereinafter set forth. N~~,THEREFORE,it is mutually agreed by and between JOtIN'GARRETT INGHRAM and PITTSBURGH NATIONAL BANK that the provisions of the said Revoc- able Life Insurance Trust Agreement,dated March 19,1964,as amended August 5,1964,are hereby further amended as follows: The follo~ing shall be added as an unnumbered paragraph under Paragraph C.of ARTICLE I.TRUSTS: In addition to and notwithstanding any of the provisions governing distribution of the Trust Estate,the Trustee shall be authorized to disburse to or for'the benefit of EVELYN MAY POELLOT,so much of the principal of the Trust Estate,as the Trustee in its sole discretion shall deem advisable to enable her to complete a four-year course in business admitiStration at an accredited college or university plus one additional ."...~,..~."~",.._,,-..-.r\ .-.'"....'\ '," ...J ~ •r ,}f ,.,"J'.J '.....'...".." !, o;::A'uLd.-/AMENDMENT TO "REVOCABLE LIFE INSURANcE TRUST AGREEMENT WHERFAS,the Insured,in accordance with the right reserved to him in I! '!\ i'!i !\'.HI~;j 1\WHEREAS,JOHN GARRETT INGHRAM,of Washington County,; ,!'',I l/pennSY1Vania,as the "INSURED",and PITTSBURGH ~ATIONAL BANK,of Pittsburgh, I !Allegheny co~nty,Pennsylvania,as the'"TRUSTEE",entered into a certain IRevocable Life Insurance Trust Agreement dated March 19,1964;andI I I, r:ARTICLE V.A.of the said Agreement,desires to amend the provisions thereof in I;I~the manner hereinafter set forth.!' II NOW,THEREFORE,it is directed by John Garrett Inghram':the;t':"':he ,' provisions of the sai::l Revocable Life Insurance Trust Agreement dated March 19, . 1196'4,are hereby amended as follows: The following shall be added as an unnumbered paragraph on the first page of said agreement immediately after the words "Article I.Trusts": One-half of all proceeds received by the Pittsburgh National Bank from 'POI1Ci~S of iife and/or accident insurance shall be held by said Trustee in Trust',! for my wife,Evelyn M.Poellot Inghram,Wit~the income thereiiom to be paid I quarterly to the said Evelyn M.Poellot Inghram,with full power and my authoriz-: ation to withdraw any or all of the principal at h~r sole discretion.She shal!..[.: further have the right to dispose of any principal remaining at her death by her IILastWillandTestament..... i the proceeds of my life insurance in two trusts,not withstanding anything I ', I 'I'provided therein and the provisions of the March 19,1964 Trust Agreement are I",II only applicable to one-huH of the insurance proceeds. IThisamendmentis.intended to and does direct said,Trustee to administer III, I, iI "r ' ..-') year of post-graduate work;such,disbursements in the discretion of the Trustee may include tuition,books and the cost of transportation to and from school.Following the division of the Trust Estate into shares,such disbursements'shall be charged against the shares held for the Insured's children,and this authority shall in no event postpone or effect in any manner the right in the Insured's children to withdraw the principal of their respective shares as said rights mature as above provided. The said Revocable Life Insurance Trust Agreement dated March 19, 1964,as amended August 5,1964 and as further amended herein,shall remain in full force and effect. IN WITNESS WllliREOF,the Insured has hereunto set his hand and seal and the Trustee has caused these presents to be'executed by its duly authorized officers and its corporate seal co be hereunto affixed this /5"6 day of WITNESS:INSURED: _...... ATTEST: ·~l7~/{J Tryst Officer TRUSTEE: PITTSBURGH NATIONAL BANK By'_6~----.>,,-=~~',_._ Yice President ".,----....._--. ,·,-',":,0 I I '~(• .,.~. , " 1 \1 \ INSURED: Vice President .- TRUSTEE: PITTSBURGH NATIONAL BANK the Insured has hereunto set his hand and seal i \ t II () I IiIi IN WITNESS WHEREOF I -!\this ;J7 day of FebruaryI 1970.,. Il '-- ~, I- II:lI :A~m;.Z£WE AND rfRGOS AnORNrYS AT lAW \·II\SHIIIQTO~. f[i'l~SYLVMIIA 15301 .U...J ..-J ---.::;t- 1-~I {j:-.~_:'I- ." 01 .• PLEASE REFER TO INITIA.Ls AND NUMBBR ALM:can 74-0973 UNITED STATES ATTORNEY WESTERN DISTRICT OF PENNSYLVANIA 633 U.S.POST OFFICE &COURTHOUSE PnTSBURGH.PENNSYLVANIA 15219 october'17,1974 Register of Wills and Clerk of Orphans'Court Washington County Courthouse Washington,Pennsylvania 15301 Re:Estate of John Garrett Inghram,a/k/a J.G.Inghram Deceased D~ar Sir: By letter dated September 23,1974,we enclosed a proof of claim in the above estate in behalf of the United States General Accounting Office in the sum of $720.00. This is to advise you to mark your record in the above matter that we have received a check in the sum of $720.00 from 'Evelyn P.Inghram, 'Executrix of the above estate. Very truly yours, 'Enclosure By: RICHARD L.THORNBURGH United States Attorney ~~,lu ALEXANDER L.McNAUGHER Assistant U.S.Attorney cc:Ronald D.'Ecker,Esquire 1131 Frick Building Pittsburgh,Pennsylvania -15219 ·.' ......... .'.>•"\1J "03";;:';;",NU/S"'t1't\ s'nlA\-~h ·~.HSJ~:n:!Or-lIt_'~r;'lo i r!S~)n1J ;".1:. !.('.~ ..,1,'v ••..• ..... _,r ,"'\' ,: :,~,~'•< ...·.,110. -.:'.. IN THE MATTER OF ) ) THE ESTATE OF John Garrett Inghram,M.D.) %Evelyn M.Poellot Inghram,Executrix ) ) PROOF OF CLAIM OF THE UNITED STATES OF AMERICA ENTITLED TO PRIORITY OF PAYMENT City of Washington ) )ss District of Columbia) at Washington,District of Columbia,being duly sworn, deposes and says: 1.That he is an Adjudicator Reviewer of the Debt Branch,Transportation and Claims Division,United States General Accounting Office,and is duly authorized to make this proof of claim on behalf of the United States. 2.That the above named estate of John Garrett Inghram,M.D.deceased,is justly and truly indebted to the United States in the sum of Seven Hundred and Twenty Dollars and No Cents ($720.00). 3.That the consideration of said debt is as certified in the attached tran- script of General Accounting Office certificate of indebtedness,dated September 11, 1974,which is made a part hereof. 4.That no part of said debt has been paid. 5.That there are no known set-offs or counterclaims to the said debt. 6.That the United States does not hold,and has not,nor has any person by its order,or for its use,had or received any security or securities for the said debt. 7.That no note or other negotiable instrument has been received for the said debt or any part thereof,and no judgment has been rendered thereon. 8.That the said debt is entitled to priority of payment in accordance with sections 3466 and 3467 of the Revised Statutes,as amended,31 U.S.C.191 and 192. 9.That the filing of this claim is not to be construed either as a waiver of the right of the United States or of any agency or instrumentality thereof, to follow any property,or the proceeds thereof,into the hands of whomsoever JO l .. the same may be,including the personal representative of the decedent's estate, or as a waiver of any other claim or right of action or set-off,or of any other right whatsoever that the United States or any agency or instrumentality thereof has or may have against the decedent,his estate,the personal representative thereof or any other person. 10.That the United States Attorney for the Federal judicial district in which this proceeding is pending is the attorney for the United States in this matter and is the officer of the United States designated to receive and accept service of all notices and papers affecting this claim. 1974. Branch, ivision Adjudicator-Reviewer,Debt Transportation and Claim Iq+t!day of ~ ~ Notary Public in and f District of Columbia My Commission Expires August 31~197Z Subscribed and sworn to before me this Please take notice that the undersigned is attorney for the United States should be made upon the undersigned at the in this matter and that service of all notices and papers affecting this claim a~en b".....J-'lH~~ RICHARD L THO U United States At orney 633 u.s.Post Office &Courthouse Office and Post Office Address: ~~7u~ ALEXANDER L.McNAUGHER Attorney for the United States ------~,,-~---~--~-, ~o.b3 ~'12 ~~~ IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY~PENNSYLVANIA ORPHANS'COURT IN THE MATTER OF THE ESTATE OF JOHN GARETT INGHRAM~M.D. c/o Evelyn M.Poellot Inghram,Executrix PROOF OF CLAIM ALEXANDER L.McNAUGHER Assistant U.S.Attorney 633 U.S.Post Office &Courthouse Pittsburgh,Pennsylvania -15219 (, ,', ,.,-..- }I _JIY.AJ,~3,i 0 I'"--> ., • ,..,.. I.'-4 F~~".__~""--"_"'---"''''''-''''-'''_Il'''--_.''''''''''--'''.''''----I11!!!!!!~-''''._---------...,••-.!II;-~. ~ ,.«:~~l1~~~((Bl1f~(O)~~~OO[Q)~~1~lIDOO~$$ UNITED STATES GENERAt ACCOONTING OFFICE Washington,D.C.20548 Date SEP 11~· I I The Estate of John Garrett Inghram,M.D.i Evelyn M.Poellot Inghram,Executrix 105 Oakwood Road McMurray,Pennsylvania 15317 L In reply refer to: b-ansportation and ClaIms:. Division •. File Ref.z-2540443 Date of First Demand December 6,1972 I certify that pursuant to statutory authority (31 U.S.c.71,93)I have examined and settled the claim(s)of the United States against you and find there is due the United States the sum of $720.00. on February 10,1972,Pennsylvania.Blue Shield,acting in its capacity as the flscaJ.carrier under the Medicare program,made payment to the estate of Dr.Inghram in the 8JnOunt of $360.00.Thi.s payment vas made for services that Dr.Inghram had rendered to the Medicare benef'lciaryt 1>1ary Zaworski,HI Claim number 201...20-195!>.Due to a computer error tw additional checks,number n477510 dated February 14,1972,and number 50014395 dated July 17,1972, 11ere also issued in the amunt of $360.00 each for the same services. Accordingly,the estate of John Garrett Inghram is indebted to the United states in the amount of $720.00. A computation of the debt Is as follotrs: Check Number U4mlo,2....~4...72 Check Number 50014395,7-17..72 Total indebtedness $360..00 J60.00 720.00 The amount found due should be remitted promptly by check,draft,or money order(s)made payable to the "U.S.General Accounting Office"and mailed directly to the United States Attorney. Credit Symbol 75..2OX8004 USGAO FORM 4019 (REV.4/72) Amount $720.00 DEBTOR'S NOTICE • ~tate~of ~merfca -s of the United states General Accounting Office in the 1921,42 stat.24,25;31 U.S.C.46,52 (e),I hereby certify .to the provisions of sections 306 and 311 (e)of the Budget and numbered documents,from the books UNITED STATES ENERAL ACCOUNTING OFFICE true transcript,in one fo i ng The Estate of John Garrett Inghram,M.D. %Evelyn M.Poe11ot Inghram,Executrix and caused the seal of the United States General By direction of the Comptroller General of the Office. 16-56038-4 U.S.GOVERNMENT PRI·NTING OFFICE in the year 1974 at Washington. United States, of September Accounting Office to be affixed this 11 th day IN WITNESS WHEREOF,I have hereunto set my hand // AITED SuTES1.ACCOUNTING OrnCE6b(ReV.Nov.66) II!!...... ,-..~~ER1Tifl.(A T~O~:·~~~D~~yr~t~~SS UNITED STATES GENERAL f..CCOUtHING OFFICE Washington,D:c:20548 in reply refer to:Transportation and Claims Division File Ref.Z-2540443 Date of First Demond December 6,1972 .•'. I I The Estate of John Garrett Inghram,M.D.%Evelyn M.Poellot Inghram,Executrix 105 Oakwood Road McMurray,Perulsylvania 15317 Dote SEP 11137-4 !certify that pursuant to statlnory o,)thority (31 U.s.c.71,93)I have examined and settled the clcim(s)of the United States oga inst you and find there is due the Un ited States the sum of $720.00. On February 10,1972,Pelli1sylvania Blue Shield,acting in its capacity as the fiscal carrier under the Medicare program,made payment to'the estate of Dr.Inghram in the amount of $360.00.This payment was made for services that Dr.Inghram had rendered to the Medicare beneficiary,Mary Zaworski,HI Claim number 20l-20-195D.Due to a computer error tvro additional.checks,number 11477510 dated February 14,1972,and number 50014395 dated July 17,1972, were also issued in the amount of $360.00 each for the SaF-e services. Accordingly,the estate of John Garrett Inghram is indebted to the United states in the amount of $720.00. A computation of the debt is as follows: Check Nluuber 11477510,2-14-72 Check NluubeI'50014395,7-17-72 Total indebtedness $360.00 360.00 720.00 Amount $720.0075-20x8004 The amount found due should be remitted promptly by check,draft,or mon~'order(s)mode pa}'able to the "u.S.General Accounting Office"and mailed directly to the United States Attorney_ ,\~,~!\ ~,"' c,I(,~1\..',,!..,01'J It Credit Symbol USGAO F'ORt-1l 4019 (REV.4/72)CLAIM FILE '\ IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,WASHINGTON, PENNSYLVANIA ORPHANS'COURT DIVISION..N6~. (~3 -7:2 - // ESTATE OF JOHN GARRETT INGHRAM ..DECEASED·... ORDER OF COURT J )oJ f"".) v..>en .' ~ ~.. ..... ::E ;-J:J>fT1~ (f)OC: :::L -co ::::;(f1 {() ooL-_.-of ,". '.....-..-.,.-. :L:~:~.~I: a...,..:.....o -e:::;-J ;r-:~.;;::-orol>(f) ..I .--.J t..r: c:::>rc->-. jl en C..-'0:-..z ~r \i ~ ~~"1\t--~~~~~\""..~V\,.i~o . <---- RONALD D.ECKER~ESQUIRE ECKER AND t:..CKER ATTORN EYS AT LAW SUITE 1127-1131 FRICK BUILDING PITTSBURGH,PENNSYLVANIA 15219 1~6j ~7! IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,WASHINGTON,PENNSYLVANIA ORPHANS'COURT DIVISION ORDER OF COURT AND NOW,to-wit this /i:t£ I I: I ESTATE OFI j JOHN GARRETT II ;:DECEASED 'II INGHRAM ) ) )No. ) ) fLy 3-'1;;J.-// day of 1975 upon motion of Ronald D.Ecker,Esquire,attorney for the executrix, jEvelyn Poellot Inghram It appearing to the court that the cl61m of Raymond !,.Inghram and Elizabeth Jones against the above estate has been withdrawn.It :is ORDERED AND DECREED that the claims of Raymond Inghram and Elizabeth Jones 1 against the above estate is hereby discharged..)~~ , !~~I: I; l~CONSENTED TO BY: il 'j • Mil to I :Attorney for Raymond Inghram!.and El izabeth Jones I j i.I i ! II, II I I I. ".'II II II I'il 1, I j, f1')~....''-.Ob_r -Reporter WASHINGTON,PENNSYLVANIA PROOF OF PUBLICATION In cofupliance with the News,paper'Advertising Act of 16 May,1929, P.L.1784.as amended. Commonwealth of Pennsylvania,County of Washington,SS:.........•.. (Personally appeared before me,a Notary Public in and for said County and State,.Ri.c.h.ard S.•.....Cmnzan who beiIlig duly sworn according to law,deposes and says that he is the ...vi.c.e.~.P.r.e.s.iden t of the Observer Publishing Company.a Ptennsylvania corporation.and its agent in this behalf;that the said Company is the owner and publisher of the Observer-Reporter,succ'easor to The Washington Observer.established September 18,1871.and The Washington Rellorter,established August 15, 1808,a daily news:paper of general circulation.printed and published and having its place ofbusines's at Washington.Washington County.Pennsyl- vania,where it'or'its predeces,sors have been established and published~tinuouaIyfor lI10rethan six months·prior to the publication of the notice hereto at:tached;that the pr.inted notice or advertisement hereto attached· is a copy of an official advertisement.official notice;legal notice or legal advertisement,exactly as printed or publisl),ed in th!'l Obslerver-ReportEli""in its regular editions on the following date or dates; November 29 December 6 and 13 1971..................................................................t ,. thll;t neither tIre affiant nor the Observer PUblishing Company is interested in the subject matter of said notice or advertising and that all of the allega- tions'of this affidavit as to the time,place and character of ~u'9lication are true.N .}1"/.-/.. .lA.IJ£';:..p.a[,~.d.,C,..~.~ EXECUTRIX'S NOTICE ESTATE 'OF JOHN GARRETT IN.GHRAM:deceased late of Peters Township,WashinP,ton County.•PennsYlvania Letters Testamentary upon theaboveestatehavingbeengranted to the undersigned,all persons hav- ing claims against the e~tate are reo quested to make known the same to the undersigned or his attorney and all persons jndebted to the de. c'edent are requested to IT!ake pay'ment to the urtdersigned withoutdelay. Evelyn lVL Poellot Inghram105OakwoodRoad McMurray.PennsylvaniaFergus,;MartinandFergus\22 S.College Street jWashington.Pennsylvania 15301I,t\.ttorney \71280-Mon-3t.<...-.--. Sworn to and 'U~~;::~!i~gy71 WASHINGTON,WASHINGTON COUNTY MY COMMISSION EXPIRES MAY 6,1972 Washington,Pennsylvania (PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION) E8tat.ces .. The Register of Wins has granted letters,testamentary or of administration, in the following estates.Notice is hereby given to all persons indebted thereto to make payment without delay and to those having claims or demands to present them for settlement to the Executors or Administrators or their Attorneys. •• •• • • •• •• • • • ••• • , PROOF OF PUBLICATION In compliance with the Newspaper Advertising Act of May 16,1929, P.L.1784 Sec.S,paragraphs (S)and (25). COUNTY OF WASHINGTON}SS STATE OF PENNSYLVANIA • Personally appeared before me,a Notary Public in and for said County and Commonwealth,CHARLES C.KELLER,who,being duly sworn,deposes and says:that he is the Editor of the WASHINGTON COUNTY REPORTS, the officiail.legal periodical for said Washington County,published weekly having its place of business at Washington,Washington County,Pennsylvania, and is acting as its agent in this behalf;that the said WASHINGTON COUNTY REPORTS was established on March Sl,1920,and was designated as the official legal publication for Washington County,Pennsylvania,by order of the several courts of said County,dated November 11,1920;that the printed notice or advertisement attached hereto is a copy of a notice or advertisement,~­ exactly as printed or published,which appeared in the said legal periodical in its regular issues on the following dates: December 2,9,16,1971 """".=..---==-----..-.- INGHRAM,JOHN GARRETT.Dec'd. Late of Peters Township,Washington 1 County,Penna.Executrix:Evelyn M.Poeliot Ingh- ram,105 Oakwood Road,McMurray,~ Pa. Attorneys:Fergus,Martin &Fergus,\27 S.College Street,Washington,Pa. 15301 ,/ that the affiant or the corporation in behalf of which he is acting is not interested in the subject matter of said notice or advertising and that all of the :...:.~ofth."'id.vit M to th'~~"''!t!pu~ _~.~~-~~~~~~ Sworn to and subscribed before ~_..".~"'~~-;";.Y- ~"'!'~..;.".'·'410 w~"~r._~~..-~-c,.r ......~...r \i -t '~~-...~·~r'\ ;:!'~~--.~ ~~j;=.;,;..,,~~"'",...~i~:-;-~~;...:,.........~.~~_:v<::;., ..__~.§'~h day of P..~£.~.~.~!::E ,19 I!.~-.;z-~ JOSEPHINE T.SCIAMANNA Notary Public.Washington.Washinl!lon CII. ~ommjssjon E::<:irrs luI,'1.1.7.4•••••••••••••••_ Original-First Sheet-Account-Revised 1969 Orphans'Court Pivision I " For Sale by P.O.Naly Co.,Law Blank Publishers 425 Fourth Avenue,Pittsburgh,Pa.16219 • 'WASHINGTON IN THE COURT OF COMMON PLEAS OF ~COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION No.63-72-11 of 19 Estate of JOHN G.INGHRAM,DECEASED FiRST AND FINAL ACCOUNT OF EVELYN P.INGHRAM,EXECUTRIX Stated from 10/30/71 to 4/30/74 I SUMMARY AND INDEX Pages PRINCIPAL Receipts 3 $11,535 00 Net Gain or (Loss)on Conversions 4 (2.775 81 Sub-Total $8,759 19 Less Disbursements 5-6 27 .650'26 -.-.." Balance before Distributions (18,891 67 Principal Balance Remaining 2 ($18,391 07 INCOME Receipts -0- Disbursements -0- ~ Balance -0--0-I ,ICombinedBalanceRemaining($1~~191i 07 . . \\ \.l '~'-. Original-Secoqd Sheet -~icount -R~vised 1969 For Sale by P.O.Naly Co.,Law Blank Publishers 425 Fourth A,-enue,Pit~sburgh,Pa.15219 Estate of JOHN G.INGHRAM,DECEASED " PRINCIPAL BALANCE Principal Balance ($18,891 .'(Jl I X-Ray Machine in Storage 500 00 Net Principal Balance ($18.391 07 ~ I I I I I I I - .~ -2-~\ Original-Second Sheet -.(\c;count -R~vised 1969 Estate of JOHN G.INGHRAM,DECEASED For Sale by P.O.Naly Co.,Law Blank Publishers. 426 Fourth A,"enue,Pittsburgh,Pa.16219 PRINCIPAL RECEIPTS I====================¥=============================================================================================~p==:================~~==============~~I I 1972 I April 7 Inventory Filed 1974 March 11 Adjustments to Account Value Personal loans to Raymond E.Inghram and payment of co-signed nete,total $10,241.13, listed on Inventory as an undetermined amount -0- $11,535 00 l . Declared uncollectable Personal loans to Elizabeth S.Jones in amoun of $2,280.63,listed on Inventory as an undetermined amount Declared uncollectable -3- -0- -0- -0- -0- -0- $11.535 00 Original-Second Sheet-A«count-Re.vised 1969 For Sale by P.O.Naly 0:>.,Law Blank Publishers 425 Fourth Avenue,Pittsburgh,Pa.15219 Estate of JOHN G.INGHRAM,DECEASED CONVERSIONS INTO CASH Gain Loss-- Furniture from office sold $635.00 Inventory Value 505.00 $130pO Accounts Receivable Amount actually received $7,094.19 Amount reported on inventory 10,000.00 $2,90:81 i $130 00 $2,90:81 I (~77jJU I i I I / I I~-4- I ' Original-SecoJld Sheet-,,\ccount-Rl'vised 1969 ---------------------------, For Sale by P.O.Naly Co.,Law Blank Publishers 425 Fourth Avenue,Pittsburgh,Pa.15219 Estate of JOHN G.INGHRAM,DECEASED DISBURSEMENTS 1971 Nov.1 Washington Cemetery $96 00 Nov.11 Washington Postmaster 44 00 Nov 15 Bell Telephone 80 68 Nov.15 Caligor 13 75 Nov.15 West Penn Power 17 73 I Nov.15 Yearbook Medical Publishers 14 45 Nov.15 W.B.Saunders Co.22 50 Nov.24 Register of Wills-Washington County 16 50 Nov.29 Columbia Gas Co.41 00 Nov.29 West Penn Power 5 50 Nov.29 Annex Pharmacy 100 00 Dec.13 Observer-Reporter 14 00 Dec.16 Washington County Reports 14 00 Dec.23 Modern Business Machines 7 32 I Dec.23 Boron Oil Co.12 31 Dec.23 Louis Sallon Funeral Home 4,000 00 Dec.29 Boron Oil Co.7 00 Dec.29 Bell Telephone 85 10 Dec 29 Annex Pharmacy 43 39 Dec.29 Mosby Publishers 21 73 Dec 29 Beth Ann Barton-Patient refund 42 50 $4,699 46 I 1972 I I - Jan.1 Bell Telephone 106 91 Jan.4 Register of Wills-Washington County l2 00 / / I Feb.5 Internal Revenue Service Annual unemployment tax 60 .87 Feb.5 Internal Revenue Service Fourth Quarter Tax 237 03 Amount Forward $416 81 $4,699 46 -5- I1-.-ll.lI-_ OrphaD8'Court Aceount-,8econd Sheet For Sale by P.O.Naly 00.,Law Blank Publishers. Original 425 Fourth Avenue,Pfttsburgh.Pa.15219 Estate of JOHN G INGHRAM DECEASED., Carried Forward $416 81 $4,699 46 DISBURSEMENTS Feb.5 Commonwealth of Pennsylvania,tax 202 87 Feb.5 Internal Revenue Service Third Quarter Tax 827 71 Mar.1 Bell Telephone 95 80 Mar.3 Sljlith Corona Merchant 15 00 Mar.31 Smith Corona Merchant 90 00 Mar.28 Bell Telephone 87 25 Apr.28 Bell Telephone 134 71 May 5 Publishing Co.37 60 May 5 Kelly',s Delivery Service 74 50 May 6 Smith Corona Merchant 62 30 May 30 Bell Telephone 79,63 June 12 Bell Telephone 100 02 I June 12 L.M.Berry &Co.1 90 June 20 General Electric 323 88 July 13 Bell Telephone 49 47 Aug.8 Matthew Bender 18 44 Aug.11 Bell Telephone 49 47 Sep.13 Matthew Bender 6 89 Sep.30 Bell Telephone 50 44 I Internal RevenueOct.1 Service 1970 income tax 5,821 02 I Oct.2 Postmaster 40 00 Oct.11 Kelly's Delivery Service 30 00 Oct.11 Mildred E.Imhoff -Wage Tax 53 68 Nov.22 Bell Telephone 44 22 Dec.30 Kelly's Delivery Service 22 50 Dec.30 Bell Telephone 57 59 $8,793 70 1973-- Aug.17 J.C.McCleery,Appraisal 40 00 Amount Forward ~40 00 $13,493 10 -6- r OrphaJul"Court Aceount-'-Second Sl1eet Original Estate of JOHN G.INGHRAM,DECEASED For Sale by P.O.Naly Co.,Law Blank Publishers. 425 Fourth A:venue,Pittsburgh,Pa.15219 Carried Forward $40 00 $13,493 16 ! DISBURSEMENTS Sep.18 Fergus,Martin &Fergus 67 00 Sep.21 James Moschetta 65 00 I Nov.21 Internal Revenue Service 13,760 10 $13,932 10 1974- Jan.31 James Cooper,Real Estate Agent 150 00 i ! i Feb.10 Peter Chi11ingsworth 75 00 225 00 , $27.650 26 ! i I I / I i I -7- STATE OF PENNSYLVANIA, WASHINGTON COUNTY, The within named Accountant being duly sworn according to law,deposeS and sa)6 that the above account as stated is true and correct as verily believe. Sworn and 'subscribed before me this ....cil..Q.2J . doy of ------m~~~9(.~--19..?'!. ·········of~fO:-~~~<2····· PITTSBURGH,ALLEGHENY COUNTY MY COMMISSION EXPIRES OCT.11.19/6 Member,PennsylvaniaAssociationof Notaries Washington County,ss:I do certify that I have given legal notice to all persons concerned of the filing of tthe within account in the manner prescribed by Statute and Rule of Court,as evidence by proofs thereof filed to NO.uuiJ.!:1.2u.i::luuL,..:3.:::..7..4--1.0 If3 PCCICT(""L "111 I C\l...v It''I '/lLL.•.) VI ASH IW •':I~CO PA4,I 4. ...o..... o..... ........::soo lJ)! '01~1 ~~Ii=lI f.!:a.,.;......~.~ o..... 57 p:l c:c::.I I\u ....J\,..(L I. i'~'i LEO, '7 'f OCT 16 Atl 9 ....K.:0 ~r-l~l 1:l Sol cd ::s .(..l 0 ::lC)...c:C)CJ01<OJ'Jj ~ ttl!~ ..........i n.r:.~!8i0..........i ttl: Jil ttl!SoliEo<...ci<..:ooi......t Eo<8i C!rn......t Jil ttl:Hi,Sol!N ...ci .: "b.Oi P-tj,S::!8('/"')Hi ttl s::i "'j Sol >.1 s::!...c ......t i ...c!bO OJ! Oi S::i :>i0'J1 Hi ~1z ":.-'" 1 ..... ",. f~"r l .... .... .-""...,..j ,. r '!II I ~,:,~..~ .,... .t., ~ '"~ l The Court is respectfully requested to determine •proper distribution in this estate. ~OJh ~ ~.,,!. ",,// ".'._....·"'....'!Iu·.·tri S'll••·..,"I......,""I·~"r."""".'>..-.....--.~.~••....,..........~.,..,.~'-....----__..'~..."...-..:.~~w ...~~-~~~-'~_.-:.-:;~..---:-. ~_~'"~..'..~,'.',',.:.:-:.~.:.~..:...:'~'...'.'.'.~~':!.~,...,Ll.7.'.:·..~.'.;~.(.,,'.•.'J '1 f ~.,l':'.,';'r-,.~-•.·'.0 '..e ,._ .~,-..._~~...~....~/.a:,.~..~...~!".~~~~~....:,~~4~~..r .,.,~t~-?~) @ttntr of ttrnl1!j!thtrlnilt.t.tin:.\.~~~//</\:;} alounty of tIlulllJiuf\tllU ~'..:e:.~~. Personally before me,the undcrsil;ncd authority,a...,.......~g.t.~.r.Y...PJ1.9.1!.~•._._._._.in and for said~ County and State,appcared......_..~.y..~Jy..!?:..M.~....P_q.~nQ!...!ngh.r..~m.._...._•.._..._.._~._who,being duly sworn according to law,deposes and says that s he is the executor or administrator of the estate of ............J.Qh.n..Q.~r..r.~J!..Jngh.r.~.rrL _deceased,that the foregoing schedules constitute a I ''..I'·t'f tl I d Itt f John Garrett Inahramcompete10\cl\lor~:1Il(appr:l1semen 0 lC rca an persona es a e 0 __:0.__._" deceased,exccvt [l':l1 cst:lte ollt~i(lc the Commonwealth of Pennsylvani:l;that the figures opposite each item of real :md pn~(ll1al "sLlle in tLt~fl'reS'oillg schc,luL;;ar,.'IltterminclI and stated by the undersigned to be the fair value of said items as of the dnte of the decedent's death,based upon a just appraisemeot of each item made by the above named ExecutxlXrix:~..' Sworn and subscribed before methis.......1!tL_)f!/7 / datto .0f.":.:.i.}PTg 19~.7~~...)~~.21.I...221.~t:.(,.l!..~_.~¢..~J...C~,:,>~::.;r~:~'~:"'\''..··lt~"..;;;Rxea~m:u: .J':.~";;;.':;"';':1'"'.:1,.s,..:..;.-·,.,"··;rL .::;oo-~.......Executrix .-WDtr:..;..'--:..,"t7,'q",,-,p:'"J ,,"',_,,..,.~,/'-',............... Q4t~~~~uAucwraS.~974 AD IONAL INSTRUCTIONS 1.An inventory must be filed within three months after appointment of personal representative. 2.. A supplemental inventory must be filed within thirty days of discoverr of additional assets. 3.1 Onginal and 2 Copies and :2 RCHI-34,Under $10,000;1 Origina and 2 Copies and 2 RCRI-33, Over $10,000,including Copy of Will;1 Original and 3 Copies and 2 RCRI-33,Over $50,000,in-L eluding Copy of Will and copy of Federal Estate Tax Return. .-REFERENCE FOR ADDITIONAL COpy Act of 1947 P.L.513 Sec.5.2,72 P.S.4844.2 -----~_..----_._-_..._---,'.,,---_._~---_.-'..----'--'=----------------..........---.. 3Jnurntory nub "ppratsrmrnt of tlJe goods and chattels,rights and credit.which were of J.ahn..G.ar.r.ett..Inghr.am _Jate of _;p.~.t.~.r.§:r.Q1V.!l.§.h!p._.___ Washington County,Pa.,taken and made in conformity with the abuve affidG'Vit. DOl.l.ARS CENTS ~" ~~i~~ 7!j:00 150 00 25 00 10.00::; "if;: 8. 9. 10. •-i:"~:;:;;~";~'~~t:~y $~~a~~~:Iat"$10 each '~."'.'"c ~~~"'~"~:'~,:.~~~i~.~iig~' 3.1 adding machine,approxiriately 12 years old :25 00 4•.2 electric type\'/riters,1 being portable,approximately 12 years •20 00 '.old,at $10 eacil'II 5.1 Corona COpyil'!J machine,2 years old Ii 6.1 porta~le tape recorder,approximately 5 years old 1:,,· 7.3 meJi ca1 exani ni ng tables,1 taLl e havi ng no value,and t:1C other 2 at $5 each .d 1 metal medical cabinet,approxinately 13 years old \i 1 office sofa Ii 3 4-dra\lcr filing cabinets (S~pren:e-Conscrvafile)\1ithout rollers :: at $25 each .."..'•.1 11 •.,8 Haiting room chairs (r;onarch),approx.7 yrs.old at $10 each I OO:0~~t}""06,C.~ 12.1 X-ray maciline,developing tanks,and table I:1,000 00 13.Offi cc draoes and carpet,no value I: 14.1 corner table \,tith rer.lovable top ". 15.1 ptcture painted by numbers,no valuc ,1G.1 coat rack. 17.-2 \'/rist \/atchcs,1 ueing 10 years cld,and 1 being 2 years old, probably Timex,at $10 each • 18.Accounts Receivable: Dr.Inghram's Accounts Receivable,dating from 1962 to cessation of ~ractice in June 1971,total on his records at face $3Z,253.4G and apply largely to treatr.lCnt of personal injury claims of persons in litigations.To date ofinventorYt $2,004.00 has been collected and considering respond to efforts to date an estimate of \·/orth of total accounts. .' Persona'loans to Raymond L Inghram and payment of co-signed notc total $10,241.13 and accountant hesitates to value until collcctaLJili.ty -has been de- termined after 1iti~ation and/or other determination. • • I Personal loans :to E1izaueth S.Jones in amount of$2,2~0.G3 and ac(:ountant hesitates to value untilcollecta~ility is de 'crmined after litioation and/or'~,w other determination. .) ---....L"'--...''T'u.nTAI \..l. Undctermi ned 11 ,So3!)I00 Form RC C·10 ,, DEDUCTIONS ALLOWED IN OFFICE OF THE REGISTER OF WILLS OF _..:.:W...:.a:..=s...:.h:..:i:..:n.:J,gJ...t_o.:....n__COUNTY STATEMENT OF DEBTS AND DEDUCTlONS THE SUM OF $ . DATE APPROVED . AND AGENT OF THE COMMONWEALTH Register of Wills.Age.t ESTATE OF John Inghram LATE OF _--!:::M~c£M:U:·u:!:.:!r::..:!r=..la=.y~_ DATP OF DEATH _~O~c-.!::t~o.!;!.b~er=--...::3~O:w•.........:1:L.9...!...7..=.1 _DATE OF FILING APPRAISEMENT .._ DATE NO.OF VOUCH~1lI NAME OF PAYEE REMARKS 11/1/~1 Washin£ton Cemetery I 11/1 /71 Washington Postmaster 11/1:/71 Bell Telephone 11/1:/71 Ca1igorI.-::...::.:.......:..:~~-+---+-==~~=--------------I----------------+----=:.;T.!.....::::.- 11/1:/71 West Penn Power 11/1:/71 Yearbook Medical Publishers 11/15/71 W.B.Saunders Co. 11/24/71 Register of~Wi11sWashino-ton I :nuntv I 11/29/71 11/29/71 Columbia Gas Co. Annex Pharmacy 11/29/71 West Penn Power Observer-Reporter Washington County Reports12/16/71 I 12/13/71 12/23/71 Modern Business Machines 12/23/71 Boron Oil Company 12/23/71 Louis Sa110n Funeral Horne 12/29/71 Boron Oil Co. 12/29/71 Bell Telephone 12/29/71 Annex Pharmacy 12/29/71 ~osby Publishers 12/29/71 Beth.Ann Bat:tont'at:~enr:re:runa 1/1/72 !Bell Telephone 1/4/72 2/5/72 eg~ster oT W~llsTashinQ"ton Countv nteroa1 Revenue SeryicennualunemnTovmpntrax 2/5/7~nternal Revenue Serviceourthvuarter~ax COMMONWEALTH OF PENNSYLVANIA } ___so: COUNTY OF I.-------------------------_HEREBY CERTIFY.THAT.TO THE BEaT OF MY I(NOWLe:DGE AND BELIEF.THe:FOREGOING IS A JUST AND TRU E STATEMENT OF DEBTS.FUNERAL EXPENSES AND EXPENSES OP' ADMINISTRATION SUBMlrrED TO THE EST",TE OF -----------DECEASED.AS DEDUCTIONii FOR INHERITANCE TAX PURPOSES. ___________________(L.S.l SWORN AND SUBSCRIBED BEFORE ME THIS DAY 01' -------le __ Form RC C·lO J • OFFICE OF THE REGISTER OF WILLS OF Washington COUNTY STATEMENT OF DEBTS AND DED'UCTfONS DEDUCTIONS ALLOWED IN THE SUM OF $'". DATE APPROVED . AND AGENT OF THE'COMMONWEALTH / Register of Wills,Age"t ESTATE OF _.=.J-=o...:.;h;.::;n:...-..::I:.::n~g;;L:h:.:.;r;:;.,a.:.;,;m=-LATE OF --.,;M;.:,c..:,;M~u..:::r_r_a-"".y _ _________DAT·P OF DEATH ~October 31,1971DATEOFFILINGAPPRAISEMENT.._ DATE NO.OF NAME OF PAYEE REMARKS AMOUNTVOUCH~1lI 2/5/~2 Commonwealth of Pennsylvania 202 87 I 2/5/~2 Internal Revenue Serv~ce R27 71IT'hird Ollarter Tax I 3/1/~2 !Bell Telephone 95 80 I 3/3/~2 Smith Corona Merchant 15 00 I 3/31/72 Smith Corona Merchant 90 00 3/28/72 !BelllTelephone 87 25 I4/28 /72 !Bell Telephone 134 71 5/5/~2 Publishing Company 37 60 5/5/172 Kelly's Delivery Service 74 50 5/6/~2 Smith Corona Merchant 62 30 5/301/72 !Bell Telephone 79 63 6/12/72 tBell Telephone 100 02 6/12/72 L.M.Berry &Co.1 90 6/20 /72 General Electric~.323 88 7/13 /72 Bell Telephone 49 47 I I '8/8/172 Matthpw Bender 18 44 gill1/72 Bell Telephone 49 47 9/13 /72 Matthew Bender 6 89 9/30 /72 Bell Telephone 50 44 10/11/72 I?~ernal Revenue Service 5.821 02170Tn('nmp t"::lY 10/21/72 1Postmaster 40 00 - 10/11/72 Kelly's Delivery Service 30 00 10/11/72 M~ldred E.Imhoff 53 68agetax 11/22/72 !Bell Telephone 44 22 12/30/72 lKelly's Deli very Service 22 50 COMMONWEALTH OF PENNSYLVANIA } ___Btl: COUNTY OF I,------------------------__HEREBY CERTIFY,THAT.TO THE BEaT OF MY KNOWLe:DGE AND BELIEF,THE FOREGOING IS A JUST AND TRU E BfATEMENT OF DEBTS.FUNERAL EXPENSES AND EXPENSES OF ADMINISTRATION SUBMITTED TO THE ESTATE OF DECEASED.AS DEDUCTIONS FOR INHERITANCE TAX PURPOSES. __________________(L.5.1 SWORN AND SUBSCRIBED BEFORE ME THIS DAY OP' .-----18 __ Form RC C·10 I _ OFFICE OF THE REGISTER OF WILLS OF _...:.W:....:a::;s:::..:.:h:.::i:..:n=.s.g:Lt=o.=.;n~_COUNTY AND AGENT OF THE COMMONWEALTH STATEMENT OF DEBTS AND DEDUCTIONS DEDUCTIONS ALLOWED IN THE SUM OF $. DATE APPROVED .....•.. Regi.ter of Wi II..Agent ESTATE OF __.....:J~o~h~n~I~n~g~h~r~a~m~LATE OF ....:,;M~c:=.M.:.:u=_r:!::..:.r.:::a:..zy _ •F EATH _--.:::O~c~t~ob:::...:e:::..;r=--::3::....::l:...1,---=1..::..,9.:...7=-1 _DATE OF FILING APPRAISEMENT D...T5 0 0 _ DATE NO.OF VOUCH~1Il NAME OF PAYEE REMARKS AMOUNT 12/3b/72 !Bell Telephone 57 59 S/17 '73 lJo Co McCleerv.Appraisal 40 00 9 I lS"73 lI<'ergus.Martin &Fergus 67 00 q/2l1/73 lJames Moschetta 65 00 1 1 /?/1 17 i Internal Revenue Service li 760 10 1 /i 11/76. ~ames Cooper,Real Estate 150 00AQ'ent ?/1(11/7Lt.Peter ChillinQ'sworth 75 00 --+----I-------+-------~-------+--t__I COMMONWEALTH OF PENNSYLVANIA } COUNTY OF W'as hington so: I.Eve lyn Po Inghram HEREBY CERTIFY.THAT.TO THE BEeT OF MY KNOWLe:OGE AND BELIEF,THE FOREGOING IS A JUST AND TRU E STATEMENT OF DEBTB,FUNERAL EXPENSES AND EXPENS9 OF AQMINISTRATION SUBMITTED TO THE·ESTATE OF John Inghram DECEASED,AS DEDUCTIONli FOR INHERITANCE TAX PURPOSES. 6cJ t.®.)SE j}:wi'i~NQTAr&~8Utr~C(L PlTTSBVRGH,ALLEGHENY COUNTY MY COMMISSION EXPIRES OCT.11.19/b Member,PennsylvaniaAssociation ofNotaries ~n t4t atnurt nf atnutmnn ,trus nf lIus4ingtnn atnunty, Jtnnsyluunin,(@rp1}nns'OInurt Ititriswn J ESTATE OF JOHN INGHRAM a/k/a JOHN G.INGHRAM, Deceased NO.__.;:;.l>.=;..3_-.:.-7=.2_-=.1=.1 _ In the matter of the Fir s tand Fina1 Account of Eve lyn P.Inghram, Executrix ADJUDICATION AND DECREE And now June c2..S g ,19~6.-,this matter came on for hearing, audit and distribution at this session and testimony taken;and thereupon,upon due consideration thereof the balance for distribution in the hands of the Accountant is determined to be $.00 and the account is accordingly confirmed;and it is ordered, adjudged and decreed that the said balance be paid out by the Accountant in accordance with the schedule of distribution hereto attached and mode a part hereof,unless exceptions hereto be filed sec.reg.or an appeal be taken herefrom sec.leg. BY -'T-HP COURT Balance per account _ Balance _ Deduct Clerk's Costs &Receipts _ AMorney R_o_n_a_l_d__D_._E_c_k_e_r 1 All legacies .are abated and remalnlng claims unpaid in absence of funds to pay same..00 $.00 $.00 NO BALANCE :,("V"""; '.~/,",-l -_.j 1-- , ~ 0...~~ :s Z t:Y B ~? 'Er El. :s-c (\) (\)a t:Y 0 3 _t ...0 0 M ...~ ~...., St 0... ::: ~::; (\) ~S- ~a TIlE ORPHANS'COURT OF W-ASIIINOTON COUNTY DIVISION OF COMMON PLEAS COURT TwENTY-SEVENTH JUDICIAL DISTRICT OF PENNSYLVANIA W-ASHINOTON,PA. PAUL A.SIMMONS PRESIDING JUDGE June 22,1976 Mr.Ronald D.Ecker' Iljl Frick Building Pittsburgh,Pennsylvania 15219 IN RE:Estate of John G.Inghram No.63-72-11 Dear Sir: Enclosed please find a copy of the Adjudication and Decree in the above entitled estate. Please be advised that copies have also been sent to the.Executrix,the Washington Office of Internal Revenue Service,and'to alI"parties:I''':-':-,__...> upon whom you served notice of a hearing scheduled for January 31,1975 by-your letter dated January 6,1975. Very truly yours, Chris Vlachos,Attorney Audit Clerk CV/jri Ene. j In Re: James J.Fellin,C.P.A. 1805 Law and Finance BuIlding PIttsburgh,Pennsylvania 15219 ESTATE OF JOHN G.INGHRAM/" January 6,1975 The Audit of the above-captioned Estate,whIch was scheduled for December 10th,1974,has been rescheduled for January 31st,1975 at which time you may appear and be heard. Very truly yours. ECKER AND ASSOCIATES Ronald O.Ecker RDE/ebf cc:Evelyn P.Inghram \ '. January 6,'1975 Fergus,Martin and Fergus 27 South College Street Washington,Pennsylvania 15301 In Re:ESTATE OF JOHN G.INGHRAM The Audit of the above-captioned Estate,which was scheduled for December 10th,1974,has been rescheduled for January 31st,1975 at which time you may appear and be heard. Very truly yours,' ECKER AND ASSOCIATES Ronald D.Ecker RDE/ebf cc:'Evelyn P.Inghram l THE ORPHANS'COURT 01'"TASHINOTON COUNTY DIVISION OF COMMON PLEAS COURT TwENTY-SEVEN'l'II JUDICIAL DISTRICT OF PENNSYLVANIA W'ASHINOTON,PA. PAUL A.SIMMONS PRESIDING JUDGE ::June 22,1976 Mr.Ronald D.Ecker' Iljl Frick Building Pittsburgh,Pennsylvania 15219 IN RE:Estate of ::John G.Inghram No.63-72-11 Dear Sir: Enclosed please find a copy of the Adjudication and Decree in the above entitled estate. Please be advised that copies have also been sent to the Executrix,the,Washington Office of Internal Revenue Service,and'to alt"parties:::::.;> upon whom you served notice of a hearing scheduled for::January 31,1975 by'your letter dated ::January 6,1975. Very truly yours, Chris Vlachos,Attorney Audit Clerk,... CV!jn j Ene. -': ...1 In Re: James J.Fellin,C.P.A. 1805 law and FInance Building Pittsburgh,Pennsylvania 15219 ESTATE OF JOHN G.INGHRAH~ January 6,1975 The Audit of the above-captIoned Estate,which was scheduled for December 10th,1974,has been rescheduled for January 31st,1975 at whIch time you may appear and be heard. Very truly yours. ECKER AND ASSOCIATES Ronald D.Ecker RDE/ebf cc:Evelyn P.Inghram \ January 6,1975 Fergus,Martin and Fergus 27 South College Street Washington,Pennsylvania 15301 In Re:ESTATE OF JOHN G.INGHRAM The Audit of the above-captioned Estate,which was scheduled for December 10th,1974,has been rescheduled for January 31st,1975 at which time you may appear and be heard. Very truly yours, ECKER AND ASSOCIATES Ronald O.Ecker RDE/ebf cc:Evelyn P.Inghram January 6,1975 Internal Revenue Service P.O.Box 2488 Pittsburgh,Pennsylvania 15230 In Re:ESTATE OF JOHN G.INGHRAM The Audit of the above-captioned Estate,which was scheduled for December 10th,1974,has been rescheduled for January 31st,1975 at which time you may appear and be heard. Very truly yours, ECKER AND ASSOCIATES Ronald D.Ecker RDE/ebf cc:Evelyn P.Inghram •1 January 6,1975 Milton o.Rosenberg,Esquire 200 \1ashington Trust Building Washington,Pennsylvania 15301 \In Re:ESTATE OF JOHN G.INGHRAM \ The Audit of the abova-captloned Estate,which was scheduled fO\ December 10th,1974,has been rescheduled for January 31st,1975 at which time you may appear and be heard. Very truly yours, ECKIR and ASSOCIATES Ronald o.Ecker ROE/ebf cc:Evelyn P.Inghram ,I January 6.1975 White Eagle Linen Services P.O.Box 4040 Pittsburgh,P~nnsylvania 15201 In Re:ESTATE OF JOHN G.INGHRAM The Audit of the above-captioned Estate.which was scheduled for December 10th,1974.has been rescheduled for January 31st.1975 at which time you may appear and be heard. Very truly yours, ECKER AND ASSOCIATES Ronald D.Ecker ROE/ebl cc:Evelyn P.Inghram , I .-.......... January 6,1975 Anderson Transfer Moving &Storage 231 Burton Avenue Washington,Pennsylvania 15301 I n Ret ESTATE OF JOliN G.INGHRA~' The Audit of the above-captioned Estate,which was scheduled for December 10th,1974,has been rescheduled for January 31st,1975 at which time you may appear and be heard. Very truly yours, ECKER AND ASSOCIATES Ronald O.Ecker ROE/ebf cc:Evelyn P.Inghram ,l January 6,1975 Marine Midland Bank One Marine Midland Center Buffalo.New York 14240 In Re:ESTATE OF JOHN G.INGHRAM The Audit of the above-captioned Estate,which was scheduled for December 10th,1974,has been rescheduled for January 31,1975 at which time you may appear and be heard. Very truly yours, ECKER AND ASSOCIATES Ronald D.Ecker RDE/ebf cc:Evelyn P.Inghram ",., I ~" January 6,1975 Stephen I.Richman t Esquire 325 Washington Trust BuIldIng Washington,Pennsylvania 15301 In Re:ESTATE OF JOHN G.INGHRAM The Audit of the above-captIoned Estate t which was scheduled for December 10th,1974,has been rescheduled for January 31,1975 at which time you may appear and be heard. Very truly yours, ECKER AND ECKER Ronald D.Ecker RDE/ebf cc:Evelyn P.Inghram ~.'_r. January 6,1975 Howard E.Goldforb,Esquire 60 West Wheeling Street Washington,Pennsylvania 15301 In Re:ESTATE OF JOH~G.INGHRAM The AudIt of the above-captioned Estate,which was scheduled for December 10th,1974,has been rescheduled for January 31,1975 at which time you may appear and be heard. Very truly yours, ECKER Atm ECKER Ronald O.Ecker RDE/ebf cc:Evelyn P.Inghram ...."',1 I • January 6,1975 James C.McCreight,Esquire 8th Floor,Washington Trust Building Washington,Pennsylvania 15301 In Re:ESTATE OF JOHN G.INGHRAM The Audit of the above-captioned Estate,which was scheduled for December 10th,1974,has been rescheduled for January 31,1975 at whIch tIme you may appear and be heard. Very truly yours, ECKER AND ECKER Ronald O.Ecker ROE/ebf cc:Evelyn P.Inghram }~- ~I / IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVAN A ORPHANS'COURT DIVISION ESTATE OF IN RE: JOHN INGHRAM,a/k/a No.63-72-11 ) ) ) ) ) ) ) ) ) Tuesday,December 10,1974. RONALD D.ECKER,ESQ.,of Pittsburgh, Pa.,representing the Accountant. HEARING ON AUDIT ,'THE HONORABLE PAUL A.SIMMONS,Judge of the said Court., -0,-~ ~~APPEARANCES: I-III Q .J~ ~TIME: :l., :t..,.. N ~JOHN G.INGHRAM,; ~D~~eased.'; >-IIIZZIIIII. iol-e>z BEEORE; I: III~~ o to ~rally~make a motion to continue this matter. represents the estate,called our office and asked us THE COURT: BRYAN PIZZI,ESQ.: Mr.Pizzi. If the Court please,Mr.Ecker,who The estate of John Inghram. How long does he want it continued? iii ffi THE COURT:I-0:oII.1&10: I-0: :loU .J 0( u ii:...o MR.ZERMANI:Your Honor,I received no response. (Court Crier) MR.PIZZI:He asked to January 31st. THE COURT:Very good.Would you announce the estat of John Inghram? Is anybody in the Courtroom other thanTHECOURT: .I\~.-----it------:------------+----lj 2 Mr.Pizzi interested in the estate of John Inghram? (NO RESPONSE) THE COURT:Hearing no tesponse,thi~~matter is continued to 10:00 o'clock the 31st day of January,1975 (AUDIT CONTINUED ) o By the Court, The foregoing record of the proceedings upon the hearing correct transcript of the same. ui 0:III~0:oQ, III0: ~0: :lo U oJ~of the above cause is hereby approved and directed to be filed. ii:...o ~the hearing of the above cause,and that this copy is a 0:~l/l C oJ 0( ~C :l., J:..l"-N ~z0(>oJ>-l/lZ ".-~ '.Q,- ioi I hereby certify that ·the proceedings an~evidence are :x:~contained fUlly and accurately in the notes taken by me on~ lmmons,J. .'-., ~----------------------------.-------, ) IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA. ORPHANS'COURT DIVISION JOHN G.INGHRAM, JOHN INGHRAM,a/k/a IN RE: ESTATE OF No.63-72-11 ) ) ) ) ) ) ) ) ) THE HONORABLE PAUL A.SIMMONS,Judge of the said Court. HEARING ON CONTINUED AUDIT Deceased. ~z~>-IIIZZIII II. Zo~ClZ ~BEFORE: 3: ..:u itIii APPEARANCES: c oJ0( U C:J.., :t.."C\l RONALD D.ECKER,ESQ.,of Pittsburgh, Pa.,representing Mrs.Evelyn P. Inghram in all her present litigation. HAROLD V.FERGUS,ESQ.,of Washingtor, Pa.,representing a claimant. " !IiD::III~D::oII.IIID:: ~~TIME:ou oJ« u ii:THE COURT:ll.o JAMES McCREIGHT,ESQ.,of Washington, Pa.,representing Pittsburgh Nationa Bank,Trustee under a life insurance trust. January 31,1975. The estate of John Inghram.Mr.EckE r ~ Your Honor,may it pl~ase the Court, I have th~Petition today and I have served notice, which I have here,on all of the creditors that are listed.The only situation I would think is Milt Roserberg represents Raymond Inghram and Elizabeth Jones.And he's filed a claim.Milt said he could not be here tcday, .#•'\,, -------""it--------~--':.....;-.-,;...-.:.-.---....:.--'--,.-'.:..,;.'-...:..'"-------',!..,;,'"----"--'-.:...---'-.:...--+---~ ----w----------------------------------------.--------, 2 and he asked for a date for a hearing.But he and I ~re attempting to settle their claim. THE COURT: MR.ECKER: He represents a party by the name of Jones. Raymond Inghram and Elizabeth Jones. THE COURT:How do they fit into this as claimants the brother of the decedent and his sister. money to pay the people anyway. Yes. As I understand,you don't have any It's actually Right.And Milt knows that. He requested that.But he said give lS Do you want me to actually set a datE? Mrs.Jones 1S a sister of the decedert. They had performed work. MR.ECKER:: THE COURT: MR.ECKER: THE COURT: MR.·ECKER: THE COURT: of some type? MR.ECKER: ~z0( ~>-UI Z ZIIIII. iol-e>z x UI 0( ~ ~o itI-UI C oJ0( U C:J., :t..,... (II part of February? What time would you suggest,sometime in the latter some time so we can once again see if.we can settle 1 • a hearing date.This would be the estate of John Ingh am. ,Your Honor,I received no response."II ~I..)i' f ,-" Let's announce this estate and see a out C' MR.ZERMANI:, (Court Cr'ier)'. THE COURT: rJill:IIIl-ll:oII.IIIll: l-ll: :JoU oJ 0( oii:Il.o THE COURT:Is anybody in the Courtroom other than Mr.Ecker interested in the,estate of John Inghram?How about you,Hr.McCreight? MR.McCREIGHT:jT was -g'iven notice,Your Honor, as attorney for Pittsburgh National Bank,Trustee --------tt-----------------------~~- ---------------~-------------------.------------, 3 under the life insurance trust.I am not aware of any conflict at this point between the trustee against the estate. Is that agreeable?10:00 o'~lock. I I No,Your Honor,except you will reJTlerrber Is there anything else you want to acd? I will be glad to,Your Honor. Will you notify Mr.Rosenberg on thal, You are an observer. ·1:am here to observe. 'All right. .r',-,I,J. ,II w'ou~dl sugge·st"in.,~1?-~ch,YQur Honor, 'Wh~t about March 25th ln the morning~, MR.ECKER: THE COURT: please? MR .ECKER: THE COURT: MR.ECKER: THE COURT: MR.McCREIGHT: ",•MR.ECKER:\,..' if you can. THE COURT: ~z<~>-UIZZIII 0- iol-e>z J:UI<~ t-=!:!ll:I-UIo ..J< U o:I.., :tI-,... N • one claim that you and'Milton,Mr.Rosenberg are we had extensive litigation and through your efforts and assistance,we were able to solve all those matte s and the estate is actually bankrupt.There are no aSSl ts. In other words,other than this of litigation.We have an agreement that you had appr<ved THE COURT: !Iill:IIIl-ll:o0-IIIll: l-ll::IoU ..J 0< Uii:l1.o speaking of,there is nothing else. MR.ECKER:No.As I say,listed on the Petition are seven claimants that have claims,but we have no money. THE COURT:Have they been advised there is no m ney and soforth?-'-------rt------------------------l---1 4 MR.ECKER:Yes,Your Honor.And we have also given " them notice that today was the day scheduled,the rescheduling of the audit hearing.And I have certifiei •,-Ireceiptsforcertifiedmailforthose ifyou'd like ('~-\I ~j -#, me fo a't ta'ch the~:to t'he petit ion'-'."t:: at which time we will try to iron out this claim of see what you and Mr.Rosenberg can come to. this matter until 10:00 o'clock A.M.on March 25,197~ is anything else we can do than have this hearing and At this point,we then will continue Exactly.MR.ECKER: THE COURT: THE COURT:I think that would be very desirable. MR.ECKER:Otherwise,II don't think there is anything.'r..', else...-..\,,., THE COURT:In other words,you don't think there ..:u 0::I-~C oJ0( U C:J., :tI-,. N :!:z 0(~>-1IlZZ1&1II. iol-e>z ::c 1Il0(:: of John Inghram,deceased. Elizabeth Jones and Raymond Inghram against the estatE the Court.Would you like to make a statement in rega d •, iii0:: 1&1 l-ll:oII. 1&1 0:: I-a: ::JoU oJ 0( u ii:lI.o THE COURT: (HEAR+NG CONTINUED ) At this time Mr.Fergus lS here befo e to the claim that you filed agajnst the John Inghram estate? MR.FERGUS:The claim was originally filed and the estate is insolvent,as I understand it,and I Wl h- draw my claim. THE COURT:So the Court will dismiss that claim -----"ir----------------------+-- --------------------.---------. 5 at this time. * * * * * * *** \ O.joi~lClbl\l.Stenographer ....I ,!. I hereby certi'fy that 'the proc"eedings"-and evidence I ' are contained fully and accurately in the notes taken by me on the hearing'of the above cause,fand t~at this copy is a correct transcript of the,same.• ~o ii:I-III Ci oJ0( o o :J., :tI-.... N :!:z~>-IIIZZIIIQ, ZoI-elZ :rIII0( ~ ui0::IIII-0::oQ, III II: I-0:: :Joo oJ 0( o ii:.u.o The foregoing record of the proceedings upon the hearing of the above ·cause is hereby approved and directed to be filed. By the Court, / IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY1 PENNA ORPHANSl COURT DIVISION TRANSCRIPT OF PROCEEDINGS "IN CHAMBERS JOHN GARRETT INGHRAM, THE HONORABLE PAUL A.SIMMONS. No.63-72-11 ) ) ) ) ) ) ) RONALD D.ECKER of Ecker &Associates, of Pittsburgh,Pennsylvania,Allegheny County, repres enting Mrs.Evelyn P.Inghram in all her pres ent litigation. JUDGE HAROLD V.FERGUS of,'Washington,a., repres enting Mrs.Evelyn Inghram as Executri in the settlement of the Estate of John Inghram. JOSEPH P.MOSCHETTA,ESQ.,of Washingto I Pa.,representing Mrs.Evelyn Inghram indivi ually in connection with the case of First Federal Savings &Loan of Washington versus Evelyn Inghram. MILTON D.ROSENBERG,ESQ.,of Bloom, Bloom,Ros enberg &Bloom,of Washington,P ., representing Raymond E.Inghram and Elizabet Stewart Jones,claimants. ESTATE OF IN RE: ui0:IIII-0:oDoIII0: I-0:::>ou oJ« UiLII.o ~z«Deceased.>oJ>-UlZ Z IIIDo ioI-~BEFORE:xUl«~ ..:APPEARANCES:u 0:I-Ul o oJ« u o::>., :t~r-N TIME:Wednesday,JUly 18,1973. Jacqueline Hammond Official Court Reporter Orphans I Court D~vision THE COURT:Just for the sake of the recordJ in the Court of Common Pleas of Washington County,Pennsylvania, Orphans'Court Division,in re:The Estate of John Garrett Inghram,deceased,at Number 63-72-11.Everybody tell us who they repres ent. JUDGE FERGUS:We represent Mrs.Inghram in the settlemer t of the Estate of John Inghram as Executrix.That is Fergus, Martin &Fergus. THE COURT:Jos eph Moschetta,you are not directly interested in the estate as such,but you have a subsidiaryy interest,inasmuch as you have litigation involving the estate .directly. MR.MOSCHETTA:I repres ented Mrs.Inghram only in her individual capacity in connection with the case of First Federal... ;'~, Savings &Loan of Washington,versus >Evelyn Inghra~as the real owner of the real estate owned jointly by John Inghram, deceased and Evelyn Inghram,his wife. THE COURT:For the record,Mr.Moschetta,it is true that the litigation that you are involved in,does,in the regular record,involve a trust fund or a trust that was set up by the late Dr.Inghram.There was certain insurance money properl assigned as collateral for a loan,a loan from the First Federal Savings and Loan Association made by the late Dr.Inghram, made before his marriage to the now Mrs.Inghram. 3 MR.MOSCHETTA: THE COURT: in this estate? MR.ROSENBERG: Yes. " Mr.Rosenberg,would you tell us 'your inter sts r The law firm of Bloom,Bloom,Ros enberg & ,. I ":• Bloom represents Raymond E.Inghram and Elizabeth Stewart Jones,claimants against the estate. THE COURT:Mr.Ecker,we notice you are here.Tell us what your interest is now in this estate. MR.ECKER:I am Ronald D.Ecker of the law firm of Ecker &Associates,a professional corporation,and I have bee[l requested by Mrs.Evelyn P.Inghram to represent her in all of the litigation in which she presently finds herself,either as an individual or as executrix,or as a beneficia~y under a certain trust that has been set up through Pittsburgh National Bank.She has requested I represent her in all these capacitieE . And I explained to His Honor,the Court,in this proceeding, that I will not do anythi~g until it is cleared by all other attorne Irs that this is satisfactory with them.So at the moment,I am jus here at her requ est,but I am not doing anything until it is clearpd by all other attorneys pres ent. /I THE COURT:For the record,Mr.Ecker,as I understand it,you are also here to repres ent and have been requested to represent Mrs.Inghram in regard to,that is Evelyn Poellot Inghram,in litigation in the Court of Common Pleas of Washington County,Civil Division,at Number 317 July Term, 1972 . MR.ECKER: THE COURT: That is correct,Your Honor. And y m are also here to repres ent her in the litigation involving the estate which we have already indicatE d, which is the subject matter of this,you might say hearing we are having now. MR.ECKER: THE COURT: time. That is correct,Your Honor. Now I'd like to swear Mrs ~Inghram at this f /~I".. MRS.EVELYN INGHRAM IS DULY SWORN. EXAMINATION BY THE COURT: Q Mrs.Inghram,we would like to ascertain from you as·to whethEr or not yOU request Mr.Ecker's representation in all matters pertaining to your interest in the estate of John Garrett Inghrarr filed at Number 63-72-11 in the Orphans!Court Division of the Court of Common Pleas of Washington County,Pennsylvania. Yes,I do. And do you fully understand that you do and are now discharging the firm of Fergus,Martin and Fergus from all responsibility and liability in regard to the prosecution of any interest you might have in that estate?Do you understand that? Yes. You do understand also that you may have certain obligations. to the firm of Fergus,Martin and Fergus for attorneystfees. Right. For services heretofore rendered.Do you understand this fully? Yes. .', Now do you further understand that you are now enga'ging Mr. Ecker to represent you in the civil action filed at l'fumbe:r 317 ,.. July Term,1972,A.D.,and that you are now relieving Mr. I ,f;.~ Joseph Moschetta of any obligations or liability to further pros ecute that litigation? 5 MR.ECKER:Except Mr.Moschetta Q and I talked and he and I may work together on that with his consent. As I understand it,though,Mrs.Inghram,the primary attorney for the prosecution of all your rights and claims in· A Q this litigation will be Mr.Ecker. Right. You understand that Ecker &Associates,a Professional Corpor- ation,will be responsible for the prosecution of all your rights and interests as they may appear in the litigation of 317 July Term,1972 A.D.,Civil Action in the Court of Common Pleas of Washington County,as well as all matters appertaining 'to any claims or interests you may have in the Estate of John Garrett Inghram,which is filed at Number 63-72-11 in the .Orphans I Court Division of the Court of Common Pleas o,f,. 6 Washington County. Yes. I , A nd you fully understand now that as far as liabiiity is '> concerned,to further prosecute and successfully prosecute any interests that you may have in these two matters,you ate' now placing in the hands of Mr.Ecker,and you are relieving Mr..1foseph Moschetta and the firm of Fergus,Martin &Fergul of any further responsibility to prosecute your rights or claims Yes. (At the direction of the Court,off-the-record discussion was not recorded by the stenographer). JUDGE FERGUS:We have talked with Mr.Ecker,and we are in the process of turning the file over.We believe that Mrs.Inghram is making a proper decision here.I have to say I have great confidence tn our Courts and Bar in Washington County,that I think she could have gotten a fair deal.But I am certain that we could never convince Mrs.Inghram,and she has proper ba1 is for that.And so we are very willing,in the future,to give you full cooperation,Mr.Ecker,of any information that we may halVe that would aid you.And we will,as I have told you;get the file,. 7 to you within a few days.' I , .• THE COURT:Weld like to have some type of statement from Mr. Moschetta for the record. MR.MOSCHETTA:lid like to point out to the Court that there is a third cause of action that is involved with Mrs.Inghram.Tha is the case of Evelyn Inghram versus 'Pittsburgh National Bank; a suit in trust was filed by summons in Westmoreland County which is presently the hom e office of Pittsburgh National Bank. And lid like to state for the record that I understand that Mr.Ecker will take over final responsibility for the handling of that litigation as well. THE COURT:Also,as I understand it,Mr.Moschetta,you are willing for him to take over the primary responsibility for conducting the litigation filed at 317 July Term,1972 A.D., ·. " 8 ,, Civil Action here in the Court of Common Pleas of Washington County. MR.MOSCHETTA:Yes,Your Honor.I will be happy to agree to that.and I will be happy to help him,assist and cooperate in ever-y w~y. THE COURT:Now.Mrs.Inghram.you have heard the statements from the various attorneys and you are now tf:l complete agreement as to the'fact that Mr.Ronald D.Ecker. who is with Ecker &Associates,a Professional Corporation. that those persons,along.of course,with Mr.Ronald D. Ecker,actively representtygu and you are in complete agreemen.t that he should represent you and will represent you in all these matters. MRS.INGHRAM: MR.ECKER: Yes. Is ther e a fourth action? (At the direction of the Court,off-the-record discussion was not recorded by the stenographer). THE COURT:Mr.Ecker,I understand you.have a statement to make in regard to a law suit that has been filed against the estate of the late John Garrett Inghram.Would you pleas e make a statement? MR.ECKER: Q I will be glad,after making proper arrangem en s financially for legal fees to my law firm with Mrs.Inghram~to enter my appearance on her behalf as executrix in a certain malpractice claim that I know nothing about at the moment. In addition to entering my appearanc e as private couns'el for Mrs.Inghram,I will contact Herb Grigsby and let him know I am private counsel.In addition to that,'as'Mr.MosC'hetta ,.t ' has said,he notified Herb Grigsby prior to this.There is an., umbrella policy which should cover the excess over the basic . limits of $50~000.00.I will contact Mr.Moschetta and Mr. J.....~~I Grigsby about this umbrella coverage and find 'out who the attor ey is or the insurance company for the umbreHaapolicy and make sure they enter their appearance and protect the estate for the amount over the $50~000.All I do is request Mr. Moschetta to write me any information that he has or the lack of any information he has concerning this matter.Will you do that,Mr.Moschetta ? MR.MOSCHETTA:Yes. (Proceedings Closed) ,. Stenographer1s Certificate I hereby certify that the proceedings and evidence are contain d fully and accurately in the notes taken by me on the hearing of the above cause,and that this copy is a correct transcript of the same . .Certificate of HtEaring Judge The foregoing record of the proceedings upon the hearing of the above cause is hereby approved and directed to be filed.' By the Court, Date: PETITIO~~SUR AUDIT ,<-r:;N THE ORPHANS'CQUllT OF V\(ASHINGTONCOUNTY Estato of ~P~~~~.~~.~f..~..~!.~!.~. JOHN G.I INGHRAM ........................."'. ............................................................................................. Deceased N 63-72-11 .o :.........•..............,;. Fiduciary.&Y~.ly.n..f..•....tn9hr.~~.l . •t.Ke.c;utrJ.x ............................•................. Date of Date of Decedent's death Q~~9R~r...JQ.l...l~l.L.Grant of Letters JRnJ.}Rr.~..!t",..J.9.Z?. This is the .f.lr.s.t...smg..f.J.[I.AJ..account filed in this estate If there have been former accounts filed in this estate,list file number or number and term N./.A ; . ........................................................................................................................................................................................................ Election to take Under or~cXiXlXKwi'l.(cross out one) Dote Election Place of; Filed Record . Name of surviving spouse J.Y.~J.Y.n..P.J.nghrRro ,. List issue,where material: John Inghram Megan Inghram James Inghram Did decedent'marry after execution of will?(indicate)~.No.-Any children born after execution of will?(indicate) ..,'-.-~~.No.If answer yes,name them ~.:::. '. Legatees Relationship Interest-- Evelyn M.Poellot I.nghram.Spouse.Legatee John Douglas Inghram .Son Legatee Megan Inghr.am Daughter Legatee James Inghram Son Legatee .~ Fiduciary,If .deceased or not sui juris Ma rtha Crouse Martha Crouse Ma rtha Crouse List,j'f ~'xception~to above:, If pdrtio!~nt,csto~;,gjv~.f.oc~s: Adeemed:Revoked:Lapsed: .. Abated:.Give Couse: Notice to 1ntcrc~tcd partic5."·Iove 011 parhes,having either vested or contingent interests and ali crediars entitled to notice (Court Rule No.9 paragraoh C:Sr:ction 6:Subdivision c)received written notice of the filing,of the occo.unt ond of cell of oudit?Yes.>6tOl:X If ony exception give couse:..............................................~ File copy of Notice . and date of mail in9...9.9.~.l?r.Y.~r.7.R~P,Qr.t~r."'..NQ~~ro~~r...~9.,...191.1.;..Wash.ing;ton..Caunty...Re.p.o.r.ts.,.;.D.e.cember...2.,1971 I (I)I ...".......~".......,"-.-...,..<.,.",,,,_~~~~_~':..c~.>.olII\L~-.-.t_""':t,,-"'....'"'1"""-~_........-.H'~:~:""-...~~:~·-."""...._..'!""".,Ij.__....~-..""""~r_':L....,......,.~..._,._.........~...-.,~IJ,•.>I.Io':..J..:..HtI~'........o..-'.~.........__.,c;........_~.~......,.>,~...\.~.•-'--.•--....._,~...,-\.~~._." .~ 't:'(~) Is estate subject to the filing of a Federal Estate Tax RetLJrn?.:Y.~.~.,9.Q.c;I t~.~...t.~.~..h~?~~~!'!·p.~,i.~:. ActuClI payment made on Pennsylvania Transfer Inheritance Tax.Amount $None ~.... If the Will makes any portion of cstote subject to a life-estate,give name and bi:,th datc of life tenanLN/.A .. Give Names and addresses of all unpaid creditors who are legally entitled to notice,together with the amounts of such claims;stote whether they arc admiHcd to be corrcct;and whether the claim is denied. James J.Fellin,C.P.A. Pittsburgh (correct and admitted) $300.00 White Eagle Linen Service Pittsburgh,Pennsylvania (correct and admitted) $109.86 Fergus,Martin and Fergus ~3,301.00 Washington,Pennsylvania . (amount not correct and not admitted) Anderson Storage Washington,Pennsylvania (correct and admitted) ,9.0.00-'. 4,200.00MarineMidlandBank Buffalo,New York (correct and admitted) 4,778.28H Internal Revenue Service 7,481.98 1971 Income Taxes (correct and admitted) Raymond Inghram and Elizabeth Jones (amount not correct and not admitted) 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: NON E Balance for distribution per account, Itemize any additional debits not shown by account:$9 . IRS was paid on October 4th,1974 the sum of ST20.00for repayment of"an . overpayment to the decedent by 'Medicare. Totol additional debits (Add) Itemize any additional creqits not shown by account: $. Totol additional credits (Subtract)$. Bolance for distribution $Q . If bala,nee for distribution is not in cosh,list each item held in kind,giving appraised Value (or distribution Value); ~;""....,<:;.\....J.'• l .,.-- ~... ... NON E List any advancement or distribution on account that has been mode,and nature and amount of some: If F .J E ..I'd b r),···.I f Rd'wa s c1aimedamiyxcmptloncalmey'clltlon,give pace 0 ecor ................................................................•................... (3) ...--'" •.¥,' \ Eatate is bal'!krupt and It Is suggested that Executrix .be discharged of all liability. If Family Exemption is claimed at auc!it,give name,relationship ond basis for Claim:.:. Evelyn P.Ing~ram (wife)who was living with the decedent at time of his de~th. Suggested distribution of balance shown,both os to principal ond income,ottaching signed and itemized elections to take in kind if balance is not in cosh:residuary shares being stated in proportions: COUNTY OF WASH INGTOI'-l,55: COMMONWEALTH OF PENNSYLVANIA. IlI!II "i;. The above named Fiduciary or representative thereof, being ci~;ly ?WQr.n doth depose and say thot the facts set forth in the foregoing petition are true And your petitioner will ever pray,etc. to the best of..h~.r:..knowlcdge and belief. Signature of Off 'r. Office )~./..01~L:J·~···..··f~·..···················..···..···········..······... ._~~,. A •••••••............................"'~_,.. i! 11! .OTIS LYONS,JR.,Notary PublIc Pjttsburgh,Allegheny County,Pa. My Commission Expires :Ianuary 7,1977 , ( ;;!J ._~._,-_._.,..__..~"--"~'~"--''''.-........~,~-...--~,_.,.....,_...-...........- •4;;, ,,. r .) , j. " No..~..}.-:.7.2.-11...............................06 _. Estate of..•,J.OH.N••.llll.GH.BP.J1•.alkl.a.•••.••••.••...•••• JOHN G.INGHRAM Deceased Fiduciary....~.~=~.Y.~.·:.P.lngh ram.................................................. Executrix ••...............................................i _0 PETITION SUR AUDIT FROM WHERE'DECEDENT LEFT A WILL .~.~.,_.........~•._,._".":.:::::~.-_~,.__.....:.."..._~._.•_...:~::_,,":'.~_;o':""::~.~._.......::.:.~._....._~_._~..........--.......~,,_,_.,_~"....._.__"co "_~_~.._:..,._:--.::..:.:.;::..;;'=-.::..=:'.:.--:;;;:;:::::""":'';'~~~:~..~~_......._..... " '] Counsel of Fiduciary will submit herewith the' following,in conformity with Court Rules adopted effective December 3,1951,being rule Nc.9:po rag ra ph b-c;and divisions thereof:shown on pages 23-24. 1.Written praecipes of all Counsel in the case. 2.Copy of order appointing Guardian ad litem,if pertinent. 3.Copy of Order appointing Trustee ad litem,if pertinent. 4..Proof of service 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. Marvin S.Lieber,Esq.,Berkman,Ruslander, Phol,Lieber &Engel and ROnald D.Ecker,Esq.F rtcK··B'uttdi·rrg·······································.AttorneyPittsburah0Pennsvt.t1ial!l.~~1 ~?1Cl :! •~-i- \........... .,) <> . I, 1'I IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA. ORPHANS'COURT DIVISION No.63-72-11 IN RE: ESTATE OF JOHN GARRETT INGHRAM, Deceased. PETITION FOR PAYMENT OF COUNSEL FEES OF MINOR BENEFICIARIES FROM TESTAMENTARY TRUST-' GREENLEE.RICHMAN. DERRICO &POSA ATTORNEYS AT LAW WASHINGTON TRUST BUILDING WASHINGTON.PA.15301 --' - IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE: .' -- ESTATE OF JOHN GARRETT INGHRAM, Deceased. ) ) ) ) ) NO.63-72-11 PETITION FOR PAYMENT OF COUNSEL FEES OF MINOR BENEFICIARIES FROM TESTAMENTARY TRUST TO THE HONORABLE PAUL A.SIMMONS,JUDGE OF SAID COURT: The Petition of John Inghram,Megan Inghram and James Inghram,all minors,by Martha S.Crouse,their guardian ad litem, respectfully represents: 1.Petitioners are all minor beneficiaries under terms of a Revocable Life Insurance Trust created by John Garrett Inghram,dated March 19,1964,and in which Pittsburgh National Bank of Pittsburgh,Pennsylvania was designated Trustee. 2.John Garrett Inghram died testate on October 30, 1971,and,duting the course of administration of his Estate and said Trust,differences arose resulting in litigation at No.6896, In Equity and at No.63-72-11 in the Orphans'Court Division of your Honorable Court. 3.Petitioners'interests in the Estate of John Garrett Inghram and in said Trust have been directly concerned,and in all instances of litigation had to be protected and preserved. To do so,Martha S.Crouse was appointed Guardian ad litem for petitioners at No.63-72-11 of the Orphans'Court Division. .--==: of 4.To protect and preserve the interests of your petitioners in said Estate and Trust,their Guardian ad litem engaged and contracted with the law firm of Greenlee,Richman, Derrico and Posa and particularly Stephen I.Richman,Esquire, and Paul P.Posa,Esquire,for such legal services and costs as may be necessary in the matters. 5~Thereafter,counsel performed various services and incurred certain costs in behalf of your petitioners,as set forth in attached Exhibits "A"and "B". 6.From time to time counsel have submitted state- ments for their services and costs to "Mr.and Mrs.John E.Crouse" and to "Mrs.John Crouse",as natural guardians of petitioners, copies of which are attached hereto and designated Exhibits "A" and "B",the total of which are as follows: Counsel Fees $4,390.00 Costs advanced by Counsel 128.10 Total Counsel fees and Costs $4,518.10 7.Of said amount,John E.and Martha S.Crouse have paid to Counsel the sum of $775.00 which should be paid directly to them by way of 'reimbursement. 8.Petitioners believe counsel's statements to be fair and reasonable considering the character of the services rendered,the labor,time and trouble involved,the character and importance of the litigation,the value of the petitioners' interests protected,preserved and enhanced,the professional skill and experience required,and the pecuniary benefits derived from counsel's services. 9.Petitioners believe that said statements may properly be paid from their shares of said Trust. - 2 - ,.",." WHEREFORE,petitioners pray your Honorable Court to direct Pittsburgh National Bank,Trustee,to pay counsel fees and costs from the res of the Life Insurance Trust of ~ohn Garrett Inghram,Deceased,in the following manner: 1.To Greenlee,Richman,Derrico &Posa,for counsel fees and costs unpaid 2.To John E.and Martha Crouse, for counsel fees paid TOTAL $3,743.10 775.00 $4,518.10 :- - 3 - .' COMMONWEALTH OF PENNSYLVANIA COUNTY OF WASHINGTON - SS: I Before me,the undersigned authority,personally appeared MARTHA S.CROUSE,Guardian ad Litem for John Inghram,Megan Inghram and James Inghram,all minors,who,being duly sworn acoording to law,deposes and says that the facts set forth in the foregoing Petition are true and correct upon her personal knowledge. Martha g>.Crouse SWORN to and subscribed before me this 13th day of May - 4 - ..._- GREENLEE,RICHMAN,DERRICO &POSA ATTORNEYS AT L:A.W WASHINGTON TRUST BUILDING WASHINGTON,PENNA.IS301 GAYLORD W.GREENLEE: STEPHEN I.RICHMAN PATRICK C.DERRICO PAUL P.POSA GORDON F'.HARRINGTON ARTHUR M.WILSON Mr.&Mrs.John Crouse 506 East Beau Street Washington,Pennsylvania !1ay 3,1974 TO: TELEPHONES: WASHINGTON 225~7660 PITTSBURGH 344-9400 Stephen I.Richman,Esquire -------------------------------------------------------------------------- STATEMENT EQUITY LITIGATION SERVICES Balance due per statement of 2/28/74 Services rendered: 3/8/74 -Telephone conference with Attorney Ronald Ecker to discuss settlement of the Inghram Estate case and conference with Paul Posa regarding same • .3/8/74 -Joint attendance by Messrs.Posa and Richman at conference before Judge Simmons. 4/21/74 -Review of draft of Agreement received from Attorney Scott. 4/26/74 -Office conference with Mr.&Mrs.Crouse and letter to Attorney Scott regarding revisions to Agreement. Fee for above listed services rendered Total amount due $2,734.10 325.00 $3,059.10 Mr.&~trs.John Crouse 506 East Beau Street Washington,Pennsylvania February 28,lQ74 TO:Stephen I.Richman,Esquire-------------------------------------------------------------------------STA'l'E:HENT . EQUITY LITIGATION SERVICES Balance due per statement of 12/14/73 Services rendered: 1/12/74 -Reading and study of Brief of Evelyn Inghram• $2,234.10 . .2/6/74 -.:.2/7/74 '.".' &Drafting of Brief for Argument -Court. 2/~3/74 -Telephone conference w/Attorney Ronald Ecker regarding settlement prospectsl'office conference attended by-Hr.&I1rs.Crouse,Mr. Posa and ~~~Richman. 2/14/74 -Preparation for and attendance at argument before Court En Banc on . Preliminary Objections. '.2/19/74 Telephone conference w/Attorney Ronald Ecker. Fee for above listed services ~andered Total amount due in regard to the equity litigation.- 500.00-_.:...- $2,734.10 ....--..'~ December 14,1973 Mr.&Mrs.John Crouse 506 East Beau Street Washington,Pennsylvania TO:Stephen I.Richman,Esquire ---~--------------------------~----------~------------------------------ STATEHENT. ,. ,.'•I -,Costs advanced by Greenlee,Richman,' Derrico &Posa: Register of Wills -copy of Estate papers Prothonotary -copy of suit papers New York State Department of Health - copy of Marriage Certificate Prothonotary -filing Complaint Sheriff -,ServicG of Complaint 'Sheriff'of Phila.County -Service of Complaint . ",i Xerox copyin.g Total costs 'advanced / .....10.00~~ 7.50 2,.00 15.00 27.60 •15.00 42.00 $119.10 I· 8/7/73 5/22/73 ,'-. Services rendered: -Review of Trust instruments and letter from Moschetta,drafting letter to clients. Letter to Ronald D~E~ker,Esq.,attorney for Estate of John G.Inghram. "S/23/73 Conference with Judge Simmons;letter re- questing conference;preparation for con- ference. 9/19/73 -Preparation tor and attendance at conference in Chambers of Judge Simmons. I. (.9/25/73 9/26/73 &Legal research,telephone conference with -Howard Goldfarb;drafting letter of opinion. 10/15/73 -Telephone conference with Howard Goldfarb; ipspection of Estate records in Register's Office;discussion \rlith James HcCreight; preliminary research and letter to clients. ~I Hr. , &Hrs.John Crouse ..2 - -- 12/14/73 ----------------------------------.....--------------------------------------- 10/17/73 '.·11/11/73- JO,..."'I""'" Legal research. Review of file relating to litigation of First Federal vs.Inghram Estate.,. 11/12/73 ,-Study of ALR textual articles and re- ,statement of restitution. 11/19/73 -Research into both questions of rights to collateral security and of apportionment of responsibility to pay Foderal estate ,tax. 11/20/73 -Study and review of Estate papers and tax ."returns received from Atty.nonald Ecker; 'legal research into 'questions involving s~ne'relating to decedent's Estate and into matter of the insurance policy-mortgage- trust dispute. 11/21/73 -Conference with Paul Posa with respect to decedent's estate problems;legal research and legal drafting 'of Brief relating to ,-mortgage-insurance policy-trust issue. 11/22/73 -Legal research;drafting of Brief relating .,.to mortgage-insurance policy-trust issue. 11/23/73 Legal research;drafting of Drief relating to mortgage-insurance policy-trust issue. '11/24/73-Legal research;drafting of urief relating to mor~gage-insura:lce policy-trust issue." , I , I 11/25/73 - 11/27/73 - Drafting of:Praecipe for Ap~earance, Praecipe for Entry of Proceed1ng as Lis Pendens against Real Estate,Petition For Appointment of Guardian Ad Litern,Order For Appointment of Guardian,Ad Litem and Complaint. InEquity. Office conference ,with tlartha Crouse;con- ference with Judge Simmons in his Chambersi bbtaining Judge's signature on Order Appoint- ing Guardian Ad Litemiattending to filing and service of papers;telephone conferences with James C.HcCreight and Howard Goldfarb. Fee for above listed services rendered Plus costs advanced $2,115.00 l19.mO Total amount due *....'$2,234.10 .*It is understood that this bill,as well as subsequent charges,will be sub- 'mitted to the Court for approved payment from the Trust.The purpose of this invoice is to keep you apprised of the cost and expanse of the litiga- tion which has been undertak~n. March 9,1972' Mr.&Mrs.John E.Crouse 506 East Beau Street Washington,Pennsylvania TO:Stephen I.Richman,Esquire -----------------------------~--------------------------------------------STATEMEN'l' Services rendered: 11/1/71 --Office conference w/Mrs.Crouse,telephone conference w/Harold Fergus,exanlination of Court House records. 11/12/71 -'.i'elephone conferencesw/llarold Fergus,'rl/ Chuck Enlow of PNB,w/Hrs.Crouse and l~t­ ter to Harold Fergus.·.., -;"'\',.11/30/71 -Office conference h'/1>1artha Crouse regarding Will and Trust 'Agreement. 12/14/71 -Telephone conference w/Chuck Enlow regarding provisions~of Trust. 12/21/71 12/30/71 .1/4/72 1/6/72 1/8/72 1/14/72 ·1/17/72 Telephone conference w/Chuck Enlow regarding request for support and telephone conference w/Hrs.Crouse. Telephone conference ,\i/Jaroes McCreight con- cerningFirst Federal claim• -Telephone conference w/Howard Goldfarb re- garding Trust problem. -Letter to client regarding problem of Trust benefits. -Telephone conference w/Hrs.Crouse. -Heating at PND w/Joe Linn,Trust Officer, and Harold Fergus..CJ '//l .t:'.J.L c•._ .~~~.?!---~u~~V./'UJ -~ -Review pf file,,-resear~of banl~law.s., letter ;to PNB. •Mr.&~~s.John ~.Crouse - 2 -March 9,1972 \I !/18/72 -Office conference w/Mrs.Crouse in n~office and in the office of Joe Linn of PNB. 2/16/72 -Telephone conference w/Joe Linn of PNB and telephone conference w/Jack Crouse. 2/25/72 &Te~ephone conference w/JaD~s McCreight, .2/26/72 -telephone conferences w/Hmolard Goldfarb and'Mrs.Crouse,legal research. 2/28/72 -Telephone conferences w/James McCreight and Jack Crouse,letter to James McCreight..I .3/2/72 -Preparation for and attendance at meeting in the offices of James McCreight, confernnce w/clients before meeting. , Fee for above listed services rendered ...- $775.00 Exhibit "A" !I -'' '. .,.,' .,~I,'f r,'-. \ i'1rs.Liolm E.Crouse S0G East Beau Strc2t T"U1:3)~i.nston,Pennsylvania 15301 ., G~E:SNLE~,.RICH!il\:'1,n:n}HCO ~l '1?OSA ·Paul P.PO~.:::l,1 'I. , I _..J"_.,_......_rift _------.-------.---------,--_._-_.-poo--------,--,.-~-"",.-.",-....~-"---, .._..---..._---~_...- '1'0 (~i..1'1~'3cll "~~rLl0,"l')·~sri.:;b.:.r 0f'T'7ill~:, "::'il i ':"-:;,'Pctit:iG'l fot"7\;:··''Io.1.n tn:':ll:of CU1.r,,]ian :\d Li t~c:!n an:1 Pet:LtiO~1'f8r Cita'i..:ion on:;,:).:(\cut:ri~{-to 'r.'il·;::2\cccYJn't For ser~ices ran6cr8~lD ragar~to'c13i~s .::1'7ai;1'3t t;~c f>:;":.1.t:')of ,J'o1m i~arn~tt !nq'lraJ;,1,1·,",l'1 .'E1C u',jl.n~!r:..::::;(~arC'l,C;'F~,C:C~n(;.r0COrc.3 l~J. Court n(lUS~::I t.r~l;~~~'ilon":COIl ~prf':1·1(,i?::-;'.;j"t11 ;..tton('~.y Scl-J:.r 1 ;~.ttQrney C1ClrJ.c:::",F,.:·ll,~'r, '"n -1 ""~c"'r'~C';'""n'{")11 ~P""~'''')arl'..•.(T '0,-"t oj -!-;(''J1 f()V"'-.......\•.\~I,.A,(.J'.~"'",..,.....'1'.1 \••••."r ~~A.·__~:...1...:.,J......_t_..~.)....t..J.\nrointmt~nt of GUClrdian ac Li b~i't\,Fr·",i,arin(!P~tition for Citation on Executrix to fi10" a.'1 2\ccount,Preparing Oro,~r for C1 tatioJ1, Pri3S811t Petition for l~ppointment of (~w'!.r(liaf'. and Petition for Citation at Orphans'Court, Service and Filing pe.titions i Corres!·'on(~(::'lr.(:; Exhibit liB" 675.:)1 I'\ IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE: ESTATE OF ) ) JOHN GARRETT INGHRAM,) ) Deceased.) o R D E R NO.63-72-11 AND NOW,_____________,1974,upon consid- eration of the within Petition for Payment of Counsel Fees of Minor Beneficiaries from Testamentary Trust, IT IS HEREBY ORDERED AND DECREED that Pittsburgh National Bank,Trustee under terms of the Revocable Life Insurance Trust of John Garrett Inghram,dated March 19,1964,shall pay from the principal of the Chi1drens'Trust the Counsel Fees and Costs of Greenlee,Richman,Derrico &Posa,as set forth in said Petition in the following manner: 1.To Greenlee,Richma~,Derrico &Posa,for counsel fees and costs,unpaid 2.To John E.and Martha Crouse, by way of reimbursement for counsel fees paid from their separate funds TOTAL $3,743.10 775.00 $4,518.10 ~..J Stloh »y ~t b ,~.. Itf)"~I?\\,. aJ.c},~'OJJ*,J 'ff'CffJvd tt>-I ~...~'"IJ a v1d"C~rp~"'t dft.c! co~+s 8~~~~be \,.,CU"'(ea! ",~--air.p),~J ef-1~ te.H-)E>~ab l'.. J. ....._.--=_.~._~~---~==-==------- ~ I ..I / ''I. , J. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY PENNSYLVANIA ORPHAN'S COURT DIVISION No.63-72-11 IN RE: ESTATE OF JOHN GARRETT INGHRAM,DECEASED CERTIFICATE OF SERVICE • GREENLEE,RICHMAN. DERRICO &POSA ATTORNEYS AT LAW WASHINGTON TRUST BUILDING WASHINGTON.PA 15301 I--:J.Jg.et vY /~.../).371 IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHAN'S COURT DIVISION IN RE:ESTATE OF JOHN GARRETT INGHRAM,DECEASED ) ) ) No.63-72-11 CERTIFICATE OF SERVICE CERTIFICATE OF SERVICE I hereby certify that on the 3rd day of July,1974,a true copy of the within PETITION and ORDER were mailed by pre- paid,first class mail to the following persons,being all attorneys of record in the proceeding. Ronald D.Ecker,Esquire Ecker &Associates 1131 Frick Building Pittsburgh,Pennsylvania 15219 John H.Scott,Jr.,Esquire Reed,Smith,Shaw &McClay Union Trust Building Pittsburgh,Pennsylvania 15230 Howard E.Goldfarb,Esquire 50 West Wheeling Street Washington,Pennsylvania 15301 James C.McCreight,Esquire 800 Washington Trust Building Washington,Pennsylvania 15301 Charles C.Keller,Esquire Peacock,Keller,Yohe &Day 68-70 East Beau Street Washington,Pennsylvania 15301 Paul P.Posa,Esquire 325 Washington Trust Building Washington,Pennsylvania 15301 {. 11n t~t (@rpl1an6~<t1nurt nf lIunqtugtnn (tlounty ESTATE OF John Inghram a/k/a ._---------;!"~~~..~.~~~~~!_~~~.__----_--._- _____________..p._~.(:.~.I1l.~g.Q .'.__'__. 63-72-11No.____. ...Of__ ___,19 ,A.A. In the matter of th~_.f-~!-:~~_.~~~__¥__~~~_~... Account of..__~y.~1:rn __f__•.__);ng~I~!'!.1.1 __E~It<:. ADJUDICATION AND DECREE And now__.._.._ ....__ ___,19 ,this matter came on for hearing, audit and distribution at this session and testimony taken;and thereupon,upon due consideration thereof the balance for distribution in the ha'nds of the Accountant is determined to be $ . . .__.and the account is accordingly confirmed;and it is ordered, adjudged and decreed that the said balance be paid out by the Accountant in accordance with the schedule of distribution hereto attached and make a part hereof,unless exceptions hereto be filed sec.reg.or al1 appeal be taken herefrom sec.leg. SCHEDULE OF DISTRIBUTION Ba lance per account __.._._.._..__ Ba lance_................ ..,. &AdvertiiingDeductClerksCosts&Recelpts__..........__._...._............._ "A Ronald D.Eckerttorney...__.._. .._.._.._ .__. $_---_. $--_. 0 ».....:::s Z >m n III n .....9 cr 0 ::r ~ c CD it :::s-.-..-+3 ::;0 0 0 ~................-+....CD ~ ... s:;;: 0..... ,t +-+ --,......... ~ b :::l'"CD 0 N :::-'> s:;;:0 ::~ S ... :0 tl) ~+'1tl) tl).. ~~ J ..1 ...."...• -0 r-C) }'"U?. ,-rASHINGTON.0····_.0 _.0 .•••,.••••~•."0 .COUNTY OF CON1MONWEf\lTH OF PENNSYLVANIA D.f7cARHI.,ENT 0::REVENUE BtmEAU OF COUNTY COllECTIONS.b3 -72,-[j ItC c-:n St:\te or .r.~nn$yJv.9..n.i?.} 'ss:. Con."1ty of _"_._Jr§_~_h.~.!!g:~.on:...-_ -ni?orr.l',l...u:.Thiti return must be completed in detail and.filed in duplicate,with will attached,with th~'" Register of Wills of the County where d('cedent resideu;Return is due wHhJn 0.t!f-1year after date of death,unless an extension is ~ranted hy the Secretary of Reven~l (Section 703 or .•t.J-,)".~th~Inheritance and Esto.t<:!T<'.x Act of 1961.):.E..:::J :T' \.~.~i t~~.-- /::AY'",/1.0-.'j ."R'£51DE'01' -Eve1yn....H.-.Poe.llot.--Inghram.._.-....-..-....----.-.---.-.------..--...---.:...£x.ttn~: ~~.or the estate or the above-n:lmed deceeent being duly sworn,depostS and 53'13 . Deceden!.dJed __9stq!?~_r'--~__.._...._$.O .._.•uJ.._!_.J te~tate leaving a last wi11.copy of which i~hereto attached.}. '..(Month),.(l",~)•(Yt1lr)1x..~e o~he:a::::::i:::r::;r::e:ttt::~::::}...Ronald...D •._Ecker.,E.s.q __..--..-.-_____--'__. w·h~O\811 correspof\CIence should be J.131_.Fric~~uilding,p:j.ttsp_t1rgh.)__r_?~.._J:5~..l9 lIIailed..}IarvJ.u S.LJ.eber,Esq.---- Ex ~rix 20thFloo~,Frick BJ..dg •.Pittsburgh Pa.15219Thatassuch~__...._~S..Y__._.._..deponent is familiar with tne affairs of said estate and the property con- (J·:x."",lM-Adm;ni.lr.lt.or) .stitutinrr the assets thereof and their fair market value.o .. .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,ar in decedent's individual name.with right of access by another as agent 'or deputY,with the exception of the following:- It A~E A.'ID ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT EOX RENTED RELATIONSHIP OF lOP;!rN IlHICll DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NA~ES OF 'HOLDERS TO DECEDENT None -. - That the contents of said safe deposit box or boxes are itemized under Schedules of this return,with the exception .0f .the following,for the reasons hereinafter ~e to 1'01'th: That Schedule A a.ttached hereto and made part hereof sets forth fl\llv-and In detail all the real property 'in the Commonweal th of Pennsylvania or which decedent died haVing an interest therein.It also sets forth the mortgage encum'brances upon each parcel of real property a.t the date of death,giving ..~he i'~":1ount still due at death,name of mortgagee,date,rate of interest,and book and page of record .thereof.It also sets forth in the col~~s prOVided therefore the assessed valuation of'each of'said 'pltrcels,the estimated market value thereof as of date of death of decedent. . ~.III ~".....]J'....'<;' .V That Schedule B attached hereto and made part hereof sets:forth fully and In detail all personal propertj"wheresover s1 tuated ownetl by the decedent at the time o:f death;all moneys left by t.'le decedent at th~time of death,whether in d~cedent'S l=edinte :possession,standing to decedent's credit in be.nks of depoSit,savings banks,trust companies,or other :1.nstitutions,whether indiVidually,or in trust for any other person or persons giving also separately the accrued interest thereon,if'any,down to L'ltl last intere::l t dRy 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 sav1nZs,treasury certificates or notes and other evidence of in- debterlness of the United States to the decedent;all obligations,whether by statute or agreement UICY are de$igna~erl as tax free,of the Uni ted States,or any state,or polItical subdivision thereof...or or any forc1.:;n country,which at'e olmerl at the time of deut!!;all wearing apparel,j~w-elry,'sIlverware)pIc- tu.·~s,tJooks,works 0 f al;t,household furnl ture,horses,carriages,automobiles,boats,and any lind all o ther rer~.onD.l chattels of whn tsoever kind or nn ture,left by decedent"together wi til the fairly es tlmated m<,rke l value thereof;all bonds ll.nd mort~u.;::es held OJ'rlecedent and of all cln1l.1S due !lnd owing d~cedent .\t the tlme or ,lenth,nnrl all pI"omissory not·~s or other instruments in writing for the payment of Iiloney or which decedent rIl,),l possess.;,l,of whil.tsoever nl\ture,with interestthcreon,if ll.n~·,giving the face vlll",'1Iml estlmll.te,l fulr nlttrket vntutJ thereof,nn(~if Stich estlmated fair Olarket value be less th.'l.n the fllC'~vl:lu"',It seL;forth brlet'ly the reasons for sueh t1('precil\tlon as to euch itemj all monej'S pilj'able to the '~stl\te frorl life in~lIr!tllc·f.>policies carrierl by d.'.-::cdentj all llnnlltty nnd entl:.nl'r."!nt contracts the [tl'oceetls (If whIch I'w;-e pa.yahle Ilpnn tilt.'death 0('the deC'Jdentj lind 1'.11 the corporllte stocks and div1.,h::n0,s rlW!tlwreon find unpaid fiS or the d1te (If"(tenth,LOlllls nnd nccrlled tnt.erest thereon to the date of dece- dl'nt':;d"ltlh /lll,l other Il1vcstm.:nt seCllr.tties owned by the decedent at tha time of de1tth,with t.h'J rJilrk'Jt ,",lIlt<,U";l'eol'<1I..sllCh time. In the case of securities of close or family cor~orations,the values reported are as far as possible substantiated by financial statements of the corporations,showing the assets and liabilities thereof IlS of ttJe dllte 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 husiness. A copy of the co-partnership agreement,(if oral,a statement setting forth the nature of the tlgreement) 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 deceder.t's death,in contemplation of decedent's death,or intended .to take effect in possession or enJoyment at or after death,said schedule sets forth the nature and value of such property,to whom transferred,the relationship of the transferees to the decedent,the proportionate share received by each transferee and all other facts of a pertinent nllture regarding said transfers.In the case of transfers intended to take effect in possession or enjoyment at or after death,there is also attached to the schedule a COllY of the deed,trust agreement or other instrument creating the trust.Ther~is also set forth in said schedule a list of all property,real and personal,with its value,which pa~ses at decedent's death by virtue of the exercise by decedent,either indiVidually,or jointly with another,or any power of appoint- ment vested in decedent,either indiVidually or jointly,by the Will,deed,or other instrument of another, with a copy of the instrument creating such power attached to the schedule. That Schedule 0 attached hereto and made part hereof sets forth the names and addresses of all persons beneficially interested in this estate at the time of decedent's death,~he nature of their res- pective interests,their relationship,if any,to the decedent,together with the ages at the time of decedent's death of all minors,annuitants and beneficiaries 1'01'life under decedent's Will.It also contains a statement showing which of the beneficiaries nwned in the decedent's will,if any,died prior to decedent,the dates of their death,their issue,amI.the relationship of such issue to the beneficiary. That Schedule E attached hereto and made a part hereof sets forth all property,real and per- sonal,owned by the decedent jointly with another or others,including intangible,standing in the name of the decedent and others,plus the date and place of record of instruments effecting the yesti ture of real estate and the date of acquisition of personalty,plus the name,address and relationship,if any, of cO-.Ol\ners to the decedent. That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts and deductions claimed for and on behalf of this decedent's estate,including funeral expenses paid; family exemption,where applicable;costs of administration of this estate;counsel fees and fildiciary's con~issions paid or to be paid;cost expended for burial trusts,tombstones or gravemarkers,and reli- gious services,in consequence of the death of the decedent;debts and claims owing and unpaid at time 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 thnn 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 carded forward and properly registered in the SWTUnary. Subscribed and sworn to before me this . ................_~..~d~y of ..~~..19 ::L?. -_\.~~..:~~;.HA~.PORTER,Notary Public Pittsburgh,Allegheny County,Pa. My Comm;ss;on Expires Jon~ary S,1075 NOTE:Before s.lgnlng affidavit mllke sure all blank spaces iu the aff1.davit am!schedules nnnexed are filled in with details or the word "None",ami in elise t.he Ilssets include rure ann unlisten sccuriti('s, securi ties of close or·famtly corporations or fin Interest in finy co-partnership or business,that the data ann st/\temcnts reqllirecl llruler the pl\rllp;rRph above re111t1ng to Schenule "Il"are attached.,\lso nlllke certain that column 11 in the "SlInvnllry"has been properly completen IlS fihove-d1.rected. t, Fl'.C-J4 (I-~,,, COMMO~WEALTH O'F PENNSYLVANIA~DEPAr.TMENTOF REVENUE BUREAU'OF COU~lTY COLLECTIONS T~ANSFER,INHERITANCE TAX RESIDEN;DECEDENT SCHEDUL.E'HAil 'REAL'PROPERTY " Real property in Pennsylvania,with statement ofmortgage encumbrances upon each parcel at death of dece. dent.Where property held as joint tenant or tenancy by entireties,report on Schedule "E".Property held by the dt:'cedent as tenant in common with another or others,should be identified as to quantum of interest and the estimated volue should be that of the decedent's interest only. The real p'ooerty located In the C»mmanwealth of Pennsylvania should be (;(2){Jldescribedbylotandblocknumber,street and street number,togt!ther wi th DEPARTMENTaseneraldescriptionoft!-le property,with a refe'enco to the record of the ASSESSED VALUE VALUA TlONconveyancebywhichthedecedenttooktitle;If a form state number of a.FOR YEAR OF ESTIMATED CAUTIOHeres;also statement of mortgage encumbrances upon each parcel at death DECEDENT'S MARKET VALUE (Do not writeofdecedent.Taxes,assessments,accrued Interest on mortgages,etc.,ore DEATH In thIs space)to be listed on Schedule "F"and must not be deducted from this schedule. None 0 . '. f .. Insert this tolol opposite "reol property",Schedule "A"10 the X X X X X liAs Reported"column on the last page of this return.o .,RCC-35 Cj)MMONWEALTH OF PENNSYLVANIA· TRlu'!"SFER ·INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "B" PERSONAL PROPERTY INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned individually by the decedent,at the time of his death•.Property owned by the decedent jointly with anothe~or others must be listed under Schedule "E".Intangible personal property,titled in the name of the decedent,but payable at death to another or others,including but not limited to P.O.D.U.S.SaVings Bonds and tenta- tive trust accounts,must be listed,despite the fact that they are not of the administ~red estate. Tangible personal property should be listed first (e.g.jewelry,wearing~apparel,household goods,and fUrnish~ngs,books,paintings,automobiles,boats,etc.). Intangible personal property,such as bonds,treasury certificates,cash on hand and in bank, stocks,mortgages,notes,together with accrued interest or diVidends,salaries or wages,insurance pay- able to the estate or fiduciary in said capacity,partnership interests,interest in anyundlstributed estate of or income 'from any property held in trust under the will or agreement of another,even though located outside of the State,at the time of death,should be listed in this schedule. Item No. ITEM List and describe fully UNIT VALUE ESTIMATED MARKEl'VALUE DEPARTMElt"T VALUAT (Do not write 1 this space) Accounts non-collect~ble 23,524.46 Office equipment sold 4/5/72,see schedule attached 1. ?2. 3. X-ray machine Accounts receivable $32,253.45 $635.00 500.00 $8,728.99· ~3" ~. ~...1&".().7:<r:17 .).c .. Insert this total opposite "Personal Property",Schedule "B"in the "As Reported"column on the last page of this return• x X $9,863.99 • ESTATE OF JOHN GARRETT INGHRAM SCHEDULE 3 Office Desks 5 Fabric Secretary Chairs 1 Adding Machine,approximately 12 years old 2 Electric Typewriters,1 being portable,approximately 12yearsold 1 'Corona Copying Machine,2 years old 1 Portable Tape Recorder,Approximately 5 years old 3 Medical Examining Tables 1 Metal Medical Cabinet,Approximately 13 years old 1 Office Sofa 3 Four-Drawer Filing Cabinets 8 Waiting Room Chairs,approximately 7 years old I Corner Table with Removable Top 1 Picture Painted by Numbers I Coat Rack 2 Wrist Watches,1 being 10 years old,and 1 being 2 years old RCC-3& COM}W\WEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDE~TDECEDENT SCHEDULE lIC lI TRA.NSFEI1S (1)Di.ri rlecedent,·wi.thi.n two years ofcleath,maJ<e any transfer'0·1'any matedal part Qf_his estate,without receiving a valuable and adequate considerati.on therefor?(Answer yes or no)JiL_._ . (2~Did decedent,within two years of death,transfer property from himself to himself and another or others (including a spouse)in joint ownership?(Answer yes or no)YES (3)If the answer to (1)or (2)above is in the affirmative state: (a)Age of decedent at time of transfer 48 (b)State of decedent's health at time of making the transfer.(Note 1).fair (c)Cause of decedent's death.(Note 1).cancer (4)Did decedent,in his lifetime,make any transfer of property without receiving a valuable or ade~late 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 Wider which transferor expressly or impliedly reserves for his life or any period which does not in fact end before his death: (a)The possession or enjoyment of or the right to income from the property transferred? (Answer yes or no)NO (b)The right to designate the persons who shall possess or enjoy the property transferred or income therefrom?(Answer yes or no)NO (6)If the answer to (5)(b)above is in the affirmative,state whether the right was reserved in decedent alone or others ~~__,.------------_ (7)Did decedent in his lifetime make a transfer,the consideration for which was transferee's promise to pay income to or for the benefit of care of transferor?(Answer yes or no)JqO (8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was subject to change, because of a reserved power to alter,amend,or revoke,or which could revert to decedent under terms of transfer or by operation of law?(Answer yes or no)JqQ (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:Th~anSwers to these questions should be supported by affidavit by the attendi.ng physician as well as a copy of the death certificate. NOTE 2:If answer to any of the above questions is yes,set forth below a description of the property transferred,it's fair market value at date of death,dates of transfers and to whom transferred,with relationship of transferees to decedent,if any.Submit copy of any trust deed or instrument,if trans~ f'ers are claimed to be non-taxable,also submit detailed statement of facts on which said claim is based. NOTE 3:List applicable property below in manner in which prOVided in Schedules A,B,orE. DESCRIPTION DEPT.VALUATION (Dept.Only) MARKET VALUE (Estimated) Schedule "e"attached ~AA.:pV1~~"'V\..-'- House and Lot,105 weod,~ Above property conveyed by deed dated March 30,1971 by John G.Inghram and Evelyn M.P.Inghram to John G.Inghram and Evelyn M.P.Inghram to establish and record a.tenantcy by the entireties in said property. (See Statement to hereto) 1. ITEM Insert this total opposite "Transfers",Schedule "C"in the "As Reported"column on the last page of this return•. \ STATEMENT TO SCHEDULE "c" ESTATE OF JOHN GARRETT INGHRAM,DECEASED The conveyance by the decedent on March 30,1971,was not made in contemplation of death.Rather the conveyance was made to establish a tenancy by the entireties in the property between the decedant and his wife,Evelyn M.Poe11ot Inghram, whom he had recently married.At the time decedant made the transfer,he was forty-eight (48)years of age.Based upon the foregoing,it is believed that this transfer was not made in contemplation of death,and accordingly not taxable under §222 of the Inheritance Tax Act. RCC-17 (12-63) COM~lON\\'EALTIl OF PENNSYYLANIA TRANSFER INlIEnlTANCE TAX RESIDENT 15ECI::m:NT SCHEDULE "D" .'.BENEFICIARIES BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFStatefullnamesandaddressesof'all who illegitimate children DECEDENT OF BENEFICIARY ave an interest,vested,contingent or other are involved,set STATE YES IN ESTATE wise,in estate)forth this fact.)OR NO BIRTH velyn M.Poellot Inghram 105 Oak~'lOod Road .9/20/38 !ResiduecMurray,Pa.wife yes and joint ....·.property . ; -.,, : .' '.-. .·.I .,,.l ;-_...,....- ·.....'J . .' ..'. E M ( b Deponent further says that all the above-named beneficiaries are living at this time except below: NAME DATE OF DEATH RESIDENCE .".._~ - L:: 'I ...i .J "f••' ..;' ,,";:.J :~,.' ,".. -:>:r. ~~-~!'V"'-§. ::l C".:.c..'- ;. l:Xl<1l~ ~o"0~~ en C:::::::::>~ ~:~:.~: ~. ~:'!-.....; :",1, ~jh~-(h ~~~ '00':>::(I).,0"1 ......o:w:o ;;--~,.:too ...... :\.0:0-.....;,\.0 :r; c..- .... .~,:-' (Executor-Administrator . must complete "As. Reported"column #1.) o(Y)"jh ...jh o(Y)~jh ~.:>'J.~ :f\...."'..:'JJ.r--.~•:<..N":'':,''t':.:..:';~:.:-...;:.;.!...;'J!i . -'--~en en()() ?"?" t t >(')b:l:;:-;"'-"'-"- ~~ ~1 :00 ::O'i :~'1~! :f..O.: ()~l-d......(b 0 Il>... '"::l '"".'"III 0 ~~t:l~.~ II' ~~ (b 0"0 tt:l CIl '"~~Il>~CIl - " :.' .' ".; ;. :'''~ ,~,_'.,C·. .",[ '.f'".J ;..'i ., J~ },-. .' "1'" , .;. ,!' ':,.' 't.'. '... "i·;',:':..~,: I ~! .., '.1. .,. ,. " I. ".' .1. ':'. '.,: ,..' .; ". ,, '; I ........ Dl THE IN~.6~~n~llYear I...... ESTATE OF OF THE ~IATIER OF THE APPRAISEMENT ....J.9P..p.G.~.;t;':~.~.1;.1;lngh~.~m . Deceased " .REPORT AND APPRAISAL Commonwealth of Pennsylvania Late of IvtcMu:J;'::J;'~y.,r.~..~:,. Count}'of W~sh.i.p.g~Q.P.., , . .Will Administration " .B£RKMAN RUSLANOER'POHl UEBER &ENGEL . .20th Fl~r;Frick BuildIng'. . Pitt~bu;rgh:.Pennsylvania 152i'9 ., ", j'" ,- ~,;-\ ~". INSTRUCTIONS:This schedule must disclose all property,reo.!anel personal,owneel by the rlecerlent Jointly With Imother or others,including intangibles,standing in the name of the decedent and others,List real estate first,us entireties,or Joint tenants,giving brief description,as indlcated tmder Schedule -A",plus the date and place of record of instrument effecting vest!ture,but do not include entireties or out of state real estate value in estate valuation column.Personal property shoulrl be listed as in Schedule "B",plus date of acquisition,and the name,address and relationship (if any)of co-owners to the decc(lent, ..... co~t\IONWEi\LTII OF PENNSYLVANIA TRANSFER INIlERITANCE TAX.. RESIBENT DECEDENT SCHEDULE"E" JOINTLY OWNED PROPERTY House and McMurray, 1. 2. 3. Description of Property,Date of Acquisition,Name Address and Relationship of Co-Owners,and Place of Recorrt of Instrument,where Real Estate. k 6t...v' lot,105 Oa~oqd, Pa.~~. ~~.Household furnishings ~ American Consolidated Industries, '10,000 shs.common unit percentage Value Share ( Es tate Valuation DEPART/.IENT VALUATIOS CAUTION-Do not Write In This Space. Value of Value of Entire Decedent's Property Interest 4. 5: 6. 7. Ocean Energy,2,500 shs.common Checking Account,Pittsburgh ~0 National Bank ~ Savings Account,Pittsburgh National Bank 1971 Mercedes Benz 1970 Cutlass Oldsmobile 9.Collection of paintings 10.Brokerage accou~t -Merrill Lynch, Pierce,Fenner &Smith,Inc. Items 1 -10 were o~~ed jointly by John and Evelyn Inghram as tenants by entireties. Insert this total opposite "Jointly Owne(l PI'opert)''',Schedule "E"U in the "As lleported"COltWIrl on the last page or this return. RCC-81 (5-73) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 NOTICE OF FILING OF APPRAISEMENT EVELYN M.POELLOT INGHRAM (Executor~ IN YOUR REPLY PLEASE REFER TO Inheritance Tax Division 38-236-4 j JOHN GARRETT INGHRAMInRe:Estate of _ _W_AS_HI_N_G_TO_N County -Fi Ie No.63-72-11 Dear Mrs.Inghram, You are hereby notifi ed that the--=:-=-:::o-=r"=1;::g~1==n=:a:::.:1~=_==:__-------- appraisement in the estate of JOHN GARRETT INGHRAM has been filed in the office of the Register of Wills of_W_AS_HI_N_G_TO_N _ County on February 8 ,19 74 ,Said appraisement reflects the following va Iuations: Real Estate -----,..........,............-=:--_ PersonaI P roperty__9-=,~8_6_3____=_-9_9 _ Transfers _ J0 int Iy Owned __----,:--=-=-=---==,----_ Tota I 9....:,:..-8_6_3--=...-9_9 _ As to such tax that is paid within three months from date of death,a five (5%) percent discount is allowable.As to any tax that remains unpaid after nine (9)months (fifteen months when death occurred from December 22,1965 to June 16,1971,inclusive; and twelve months when death occurred prior to December 22,1965)from date of death, interest at the rate of six (6%)percent per annum is charged. Any party in interest who is aggrieved by this notice may object thereto within sixty days after receipt of said notice as provided by Section 1001 of the Inheritance and Estate Tax Act of 1961,72 P.S.2485-1001,P.L(37i-/ Date February 8,1974 Signed ~~~yc: Title __AP_P_R_AI_S_E_R_I _ ESTATE INSOLVENT DATE OF DEATH:October 30,1971 Note:This is not a bill. / COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUMMARY Estate of INGHRAM,JOHN GARRETT (Last Name)(First Name)(Initial) DATE OF DEATH 10-30-71 FILE NO.63-72-11 REPORT OF INHERITANCE TAX APPRAISER I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Washington Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at the value••et fo,th oppo'ite each item in the la"column to the <ight in s~'""a","e",and "E", Dated,February 8,1974 ~E~SER~~ REPORT OF THE REGISTER OF WILLS .............~<II ...... EEB 13 197)1RUSSELL MA~;lNO t;=D~ I,the undersigned duly elected Register of Wills in and for Washington County,Pennsylvania,do respect- fully report that I have allowed deductions in the amounts claimed by deponent s to those items where a greater or lesser amount is set forth in the last column to the right in Schedule "F';~ch greater r lesser amount represents the sum allowed as a deduction.r".... t •J "--+-~~~~-=~~~ISTER OF WILLS .Dated: 9.863 99 9.863 99 63.066 20 Insolventte $ Esta VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED $$-------+-- INVENTORY Real Property (Schedule A) Personal Property (Schedule B) Transfers (Schedule C) Joint -Held Property (Schedule E) TOTAL GROSS ASSETS Less Debts and Deductions (SCHEDULE F) CLEAR VALUE OF ESTATE Valuation of life estates or FOR USE OF REGISTER ONLY Taxon $-+__~ Taxon$~ Tax on $5% Tax on $10% Tax on $15% ~~ptioos * Total Estate 1--_ TOTAL TAX COMPUTATION OF TAX $------~-­ $--------1-- $--------+-- $--------+-- $--------1--- $------_1..-- (*)As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. Less tax previously paid BALANCE Less 5%of tax if paid within 3 months after death :::::::::t==== BALANCE OF INHERITANCE TAX DUE $t= Add interest at rate of 6%from _____to $------ AMOUNT OF ESTATE TAX ASSESSED $------IL- Estate tax paid $....JL- BALANCE DUE $l- Add interest at rate of 6%from t= -------l:to-----$------1. TOTAL TAX BALANCE $--------I PAID $...J FOR USE OF REGISTER ONLY ADJUSTMENTS NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason, same should be noted below,with short explanation. WAdill ...t No......minIstration \ IN THE Year . MATTER OF THE APPRAISEMENT OF THE ESTATE OF ... / JOHN GARRETT INGHRAM........ Deceased Late of County of ...P.E'I'ERS...'tW.!'.~.. WASHINGTON /j /;1.' "'\ Commonwealth of Pennsylvania REPORT AND APPRAISAL .~~ :J '" \ ~ Fonn RCC-2 DEPARTMENT OF REVENUE BUJEAtJ ,&F COUNTY COLLECTIONS HARRISBURG.PENNA.17127 . COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE F.e..b..r.u.ar.y...8..t l9.7.4 . COUNTY Jy..g,.~.b..i..ngt..Q.n . FILE NO•......§..J..~..7..~.::.ll . Whereas,r~.h!:':.9.:~.~.r..~.~t ~..~gh.~.~.~late of ~.~.t..~.r...~r..WP.L , . in the County of W~.~h.!;Qgt..9;Q Commonwealth of Pennsylvania,having died on the 3..Q th day of Q.C.t..Q.b..e..r.19..7.1..,seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,f.r.~.q T..Q.~.t ,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 AppraisementDescriptionofAnetValuesMadeforInheritanceTaxPurpoles $ PERSONALTY: See Schedule TTBTT attached hereto:9,863 99 I i Total 9,863 99, ESTATE INSOLVENT i I I I I formf;:~b:::::b:,w<>rl1,£,~:l~~.~:;~"':".~~~~~Z;;~~~k ..~~~~~~~.~~~. umber and Str~et) ..........,Penna. (Post Ofllee) ,/ ! /,," .//'JI ,. ':/....,"" / .I.,..',,/1 ,;" ;'",;~/.~ /'17 :1rIf.~ JL, lr tJ1..~ J., ·WASHINGTON pP •••••••••••••••••County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of ..J.Q.BN.",.GARR.~,T'r.:I:NQH.MM ,.. Deceased. Late of PETERS TWP. Date of Death,.......O'ct.ob.e.r.3.Q.,19.71 .. Appraisemel!t pocket Vol.,}.~. Page,43...6..~.4 No..§.3..::::.7.4~.+..+... Filed ill Register's Office,..pFe.b 8 19 74 AmounJ of tax due,$. DEPARTMENT OF REVENUE Received, Examined and Approved,.. Wrote abo.ut Appra.isement, Appeal ft-Qm Appraisement,. Entered and charged,.. =", i! ,.....0..:••=-=-::.':"=,.~~_ " oj ESTATE OF John Garrett Inghram LATE OF McMurray,Pa. r f,orm FlC C·10 OFFICE OF THE REGISTER OF WILLS o,.Wasbington COUNTY AND AGENT OF THE COMMONWEALTH STATEMENT OF DEBTS AND DEDUCTIONS j DEDUCTIONS ALLOWED IN THE SUM OF $b).~_~_~·~ 1 3 197LJRUSSELL MARINO~T"~~~A:'~D -:.:.:....~;.....__..._._._.c:~~ DATE OF FILING APPRAISEMENT OATSOF DEATH ~O'-.:c""_t"=_o~b-=e:..=r'--"3'_lO"_'_,_..=1~9..L7...::!1=__ DATI!:HO.ort vOuc....l11 NAME OF PAYEE Louis N.Sollon &Sons Funeral REMARKS AMOUNT 4,000 00 Washington Cemetery Burial 196 00 Ronald D.Ecker Attornev's fees 8.150 00 First Federal S &L Assn.I?Q ~hih 43 Postage 84 00 __--t-_-t__-r-::B:.;::e:.=l~l~T..=.el=_e:::.J~pl:.:·h;:.:o:.::.n:.::e:..._+_---'::....---------+_.::.1.,.~02l 29 West Penn Power Co.23 23---+---+---r-:-:...::::.::~...::-=:=-.::..:::::..:.:...:~-=.;::..:..----+----,.----------------+--...:=..:::....t':::=:.- Columbia Gas Co.41 00 VP~-"-,k Medical Publishers 154 08 Boron Oil Co.19 31 Beth Ann Barto -Refund 42 50 Office Supplies &Services James Fellin -CPA Internal Revenue Service 3~~&4th quarter payments Annual unemployment tax Con~onwea1th of Pa. 441 89 300 00 53 68 1~064 74 60 87 202 87 Internal Revenue Service -~elinquent 1970 &1971---+----1----+-----------------+----=--------------+------+--_. Income tax 12.481 14 Mrs.Martha Crouse -Suppor~claims 2,900 00---......,...--+---t---------------:..-=---t----------------t--"---t---. Commissions to Credit Bureal 1 n14'79 X-Ray Storage 194'50---I---f---+...;;G.;;;..e...;n:..:..e:.;..rl....a...;l~E~l;.;.el.l.c--t-r-i-c---m-ov-i-n-g-x+fo-'r-a-v-m-:a-c-h-i-n-e---------I---3~23188 J C McCleerv AnnrA;c::~1 t.o 100 COMMONWEALTH OF PENNSYLVANIA } COUNTY OF l-Jashin.,gton 81: Evelyn H7Poellot Inghram I,r HEREBY CERTIFY.THAT.TO THE ElEoiT OF' Io4Y ttNOWLEOGK AND BELIEP'.THe:FOREGOING 18 A JUGT AND TRU I!:SrATEMENT 01'DEBTS.FUNERAL £XJ'EN9E8AND EXPEN3f.!l OF ADMINISTRATIONSUBMlrrEO TO THE Etn'ATE OF John Gars;s,t Inghram .DEC£A9fiD.All DEDUCTION.,-CR INHl'.RITANClL TAX PURPOSES.V ~~/J I t./7JiftJ.-?LltJ..t:~Q'M 4:n1J (L.5.1 Q·....QftN ,A.NCi''~UB!lCRIBID I'II!I'ORE "'I THIS <'\~DAY 0"t1 ~.'=:=-!.-III .::l.:2- -----~,\:;,"?~ HAZEL E.PORTER.Notary Public Pittsburgh.Allegheny County.Pa. My Commission Expires Jam~2fY S.1075 ,""--..-\/ :. ....... COMMONWEe.~TIiIiiE~.PENNSYLvAN IA DEPARTM-m'OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 J RCC-121 (2-72) EVELYN H.POELLOT lOS OAKliOO»ROAD McMURRAY,PENNSYLVANIA 15311 ATTY.HARVEY J.BOER 24th FLOOR FRICK BUILDnll PITTSBURGH,PDmSnVANIA 15219 Dear llr8.PooUot; Date March"1975 Re:state of John G.Inghram Da t of Dea t h 10..30.71--==~~-=-?--------Bu eau File 11 ~6~3~.-:!:7.1!!·2-~.;e11l!!-"_ unty File II 38-236..4--:;-=--==--=--------- According to our records,the following taxes are delinquent on the above estate: Nature of Tax Amount Delinquent Plus Interest at 6%From4..3o..13 ~o 4.4.75 $31.50 I Unless paYTIlent of all tax and interest due is made to the Register of Wills of U'asnington County within thirty (30)days from date of this letter,this Department shall take legal action to effect collection without any further notice to you. TAX DUE INTEREST BALANCE MAKE CHECK PAYABLE TO~ RUSSELL l-fARINO,·AGENT Very truly yours, Address Reply to: INHERITANCE fAX DIVISION 244 Washington !rust Building Washington.Fermsylvania 15301 Please indicate on check: Payment for Penna.Estate Tax and interest., I.ELM ER ECK ER RONALD D.ECKER JAM ES M.ECKER ELMER S.BEATTY,JR. .. ECKER AND ECK.ER ATTORNEYS AT LAW 1131 FRICK BUILDING PITTSBURGH,PENNSYLVANIA 15219 April .9,1975 AREA CODE 412 281-2750 Inheritance Tax Division 244 Washington Trust Building Washington,Pennsylvania 15201 In re:Estate of John Inghram Gentlemen: Enclosed you will find a check number 10 in the amount of $292.39 made payable to Russell Marino,Agent,which is for the Pennsylvania Estate Tax and tnterest. Please send me a receipt showing that this bill has been paid. Very truly yours, Ronald D.Ecker RDE/mab Enclosure cc:Eo Inghram ) IRS use only Date receivedEstateofcitizenorresidentoftheUnitedStates United States Estate Tax Returnm706 ••SePtr 1972) parlmenl 01 the Treasury nlernal Revenue Serviee Decedent's first name and middle initial Decedent's last name Date of death ___~J~OHN~....::G::...!'f_=IN::.:..G::...:H=RAM=:--I_Qc tobe~_:IQ__~__l97!_,,__ Residence (domic~e)at time of death Year domicile established Decedent's social security number 105 Oakwood Roa~_t1cMu_rrC!y_,Pa.1923 192-18-3574 Executors,administrators (including ancillary executors and administrators),or persons in possession of property Name Designation Address (Number and street,city,State,and ZIP code)-------_.- Evelyn M.Poe11ot Inghram Executrix 105 Oakwood Road,McMurray,Pa. . Telephone number Attorneys representing~th~e=-:e:.::s-=..:ta=-:t_e:.:,:......:.:if.--::a:..::ny!--__-.-:-~~_.~_ Name Address (Number and street,city,State.and ZIP code) Ronald D.Ecker Marvin S.Lieber 1131 Frick Bldg.,pgh.,Pa.15219 20th Floor,Frick,Bldg.,pgh.Pa. 15219 412-281-2750 412-391-3939 Declaration under 26 C.F.R.601.502(c)(3)(ii)if return prepared by an attorney I declare that I am (the/one 01 the)attorney(s)Iisled above representing Ihe eslale.and that I am currently quaillied to praeliee in the Slale 01 •••••••••••••••••••••••••••••••••••.•..•••• (Signature 01 attorney il he prepared the relurn)(Date) Name and location of court where will was probated or estate administered Court-O~£nmmnn Pleas of Washington Cty.,Pennsylvania If decedent died testate check here 0 and attach a certified copy of the will.Orphans 1 Court I Case number 63 -:22 -11 _ Division ;I I tI, DYes KJ No Computation of Tax Has a prior estate tax return been filed.have any prior estate tax payments been made,or have certain marketable United States Treasury bonds been redeemed as explained in General Instruction E in the separate instructions?. If "Yes"attach explanation, 1 Total gross estate (from Recapitulation,page 3) :1·:···~··i9~o;~tt:~o3.1...$.3.2.8.~5.8.9.....6.5....-2 Total allowable deductions (from Recapitulation.page 3). 1:3 Exemption .l'On.4 Total deductions plus exemption 255.977.93... 5 Taxable estate (item 1 minus item 4)72 611.72.............)........--.-----.. =6 Gross estate tax (use Table A in separate instructions)........l3.~.Q.31 ....2.~.._ 1:7 Credit for State death taxes (use Table 8 in separate instructions and furnish credit evidence)260.89 l'O 8 Gross estate tax less credit for State death taxes (item 6 minus item 7).This is the net amount payable0.. unless credit for Federal ~ift taxes,foreign death taxes,or tax on prior transfers is c~imed_~n Pa~~........J_2.,.7..7.Q....19.... 9 Credit for Federal gift taxes (Attach computation.)......Int.ex~.s.t;........989.71-10 Credit for foreign death taxes (from SChedule 0)(Form 706CE is required.)......7.1.30.1.7.2........__. 1:11 Credit for tax on prior transfers (from Schedule P)11/15/73 l'O 13~760.100..12 Total of credits under Part III (total of items 9.10,and 11).... 13 Net estate tax payable (item 8 minus item 12) Please attach the necessary supplemental documents:see General Instruction F in the separate instructions. Under pen.llies of perjury.I decl.,e that this return.including accompanying statements,has been examined by me.and is,10 the best of my knowledge and belief.true correcl.and complele.If prepared by a person 1j than Ihe exeeutor.IdminlStrator.or person,"possession 01 properly.his decl.ration is based on all informalion of which he has any knowledge.iSii4;;;~2(,ft:~~::;.f;;;;~.I:-.~·········.····..·.....·.··................................./'(:.{;;;;,..?':c'... ······················8ER*MAN··RtJgt~Nf)ER'·-pOHt··t1£BER··&..ENGEL······································· .........................................?Q:~~..f.!~~~!..f!.~~~..~~JJ9,;.0.&. Pittsburgh,Pennsylvania 15219 t .1 1, fI~ } 1 (Dale) ~9:-16-H~OOI-1 Form,706 (Rev.9-72) f'_E_Sl_at_e_,O_f_:_~J~O~HN~..»:Gw..--=I~N~G~H~RAM~,---.-;.;.._:.,_"_ General Information 1 Address of decedent at time of death (Number and street,city,State,and ZIP code) -lQ5_0als...wQQ~:LRoad)-Mc-.M.t!.rra~,)-)--!P!.....!ia~,'--..:.1'_"'5C>o!3~1.L7 _ 2 Place of death,if different than decedent's address (e.g.,name of hospital) 3 Cause of death I4 Length of last illness __-'C""aJlc~r ..__-----------:.-~5-m~o~n:.:t~h:.:s:---- 5 Decedent's physicians Name Address (Number and street,city,State.and ZIP code) Allegheny General Hospital,Pgh.,Pa. CanQnsQurg Hospitat~C~non$burg,Pa.S.cralg street,PlLtsburgh,P~. rty su- Fund ee ee ee Ralph Wilde,M.D. Ri~hardHorne M.D..Rgbert Lesnoel'<.,·R.D. o 6 Date and place of birth Novemb er 20,19 23 Penns'-J.y=l~v~a~n~i~a~_-:--_ , 7 Decedent's business or occupation.If retired check here 0 and state decedent's former business or occupation.____.....M.=edieal Doct""o""'r"'--_ 8 Marital status of decedent at time of death IZJ Married-Date of marriage to surviving spouse _-::F~e-:=b~ru~a~r+y---'1~4~,-..:!1:.<9!...7~0 _ -Domicile at time of marriage __M~e<..lM...u~r....r~a!=!;,ty_i,I__l=.P..l:a"'_!...._o Widow or widower-Name and date of death of deceased spouse o SingleoLegally separated-Name of legally separated spouseoDivorced-Date divorce decree became final , 9 Did the executor,administrator,or person in possession of property who is required to file the return make a diligent and careful search for property of every kind left by the decedent for whose estate this return is filed?•fX]Yes 0 No 10 Individuals who receive benefits from the estate (do not include charitable beneficiaries shown in Schedule N or any heir receiving less than $1,000), Name.-Enter the name of each individual who receives benefits from Amount.-Value all interests on the date of death or the alternate valua· the estate,directly as an heir,next-ot.kin,devisee.or legatee or indirectly tion date,whichever is used,for estate tax purposes.The intere5t of each ,(for example,as beneficiary of a trust,annuity or insurance policy,share·beneficiary should be valued in the same manner as it would be valued holder of a corporation or partner ot a partnership which is an heir,etc.).for estate or gift tax purposes.Where precise values cannot readily be Social Security Number.-H the individual has not been located or has determined (certain future interests,for example).a reasonable approxima· no social security number,etc.,enter such explanation.tion should be entered.The sum of the values of the interests of all unborn Age.-On the date of the decedent's death.or otherwise ~nascertainable beneficiaries should be shown .on the last IHle Relationship.-Include relationships by blood,marriage,or adoption or (all unascertamable beneficiaries).Values should be stated without reduction indicate NONE for any estate or inheritance taxes. Name Social security number Age Relationship to decedent Amount Surviving spouse Evelyn P.Inghram 163-30-730 33 x x x x x x x Joint Prope Others'.'plus 1/2 In ranee Trust John Inghram 13 1/6 Insuran Trust Fund Megan Inghram 11 1/6 Insuran Inghram " TruSt Fund James.8 1/6 Insuran --'0 Trust Fund ~.~~._..~......', All unascertainable beneficiaries x x J(x x x x x x x x x x x x x x x x x x x x x x )(x X lC X )(X X X Alternate ValuatIOn (These instructions apply if alternate valuation is elected.For further information on this subject,see the separate instructions.) 11 An election to have the gross estate of the decedent valucd as of the alternate date or dates is made by entering a checkmark in the box set forth below.o The executor elects to have the gross estate of this decedent valued in accordance with values as of a date or dates subsequent to the decedent's death as authorized by section 2032 of the Code. Page 2 'oS9-IG-8ZII01-1 ,r I, Ii 1 f !!II'I{ i I1 Form 706 (Rev.9-72) Estate,of:JOHN G.INGHRAM Recapitulation Sched·ule Gross estate Alternate value Value Itdate of death ---1----------------------------------1---------1----------- A B c Real Estate. Stocks and Bonds. Mortgages,Notes,and Cash -0-.-_-_--_--_. ......"'":.Q::- -0- , 0 Insurance on Decedent's Life ·... E Jointly Owned Property ·· F Other Miscellaneous Property ·· G Transfers During Decedent's life •·· · H Powers of Appointment ·· ····· I Annuities ·· Total gross estate. 227 659.95.....1 _ _..__ 91 065.71........................................,_. .....................................9..,§§~.•.~9. ..................•...................::Q.::. -0--..--____-_-.. -0- $328,589.65 Sched·ule J K K L L M Deductions 1 Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims ••••••••• 2 Debts of Decedent ..· ··· ····...··· 3 Mortgages and Liens ··0 ····..···· 4 Total of items 1 through 3 · ····.·· 5 Allowable amount of deductions from item 4 (see note')·· 6 Net Losses During Administration ···. 7 Expenses Incurred in Administering Property Not Subject·to Claims 8 Total of items 5 through 7 9 Bequests,etc.,to Surviving Spouse 10 Adjusted gross estate (see note') Amount N 11 Net amount deductible for bequests,etc.,to surviving spouse (item 9 or one·half of item 10, whichever is smaller) 12 Charitable,Public,and Similar Gifts and Bequests ....132,6.79.•.12. -0- __T;...o;...t~al~a;...110;...w;...8;;.;b:..:,';...e_d_e_d;...u~ct;...io;...n;...s~.;...e:.;,.x..;;.c_ep~t~ex;...e:.;,.m:.;,.p~t;...io:..:,n-.:.(t..;o..;:.ta;...'_o;...f...;...1in;...e;...s...;...8:...•.;;;.1;...1:....;...a:.;,.nd::...;1;.;:2:!.,)..;........:..-..:.~..-:..-..:...-...:..;........:....--=-.....:...-:....--:1:.;9::..:::..;51 910 ,52 ,Note.-See paragraph 1 of the Instructions for the Recapitulation in the separate instructions. ,Note.-Enter at item 10 the excess of "Total gross estate"over item 8,if the decedent and his surviving spouse at no time held property as community property.If property was ever held as community property,compute the "Adjusted gross estate"(item 10) in accordance with the separate Instructions for the RecapitUlation and attach an additional sheet showing such computation. •69-10-H~OOl-l Page 3 .~, " Form 706 (Rev.9-72) I Estate'of:JOHN G.INGHRAM SCHEDULE A-Real Estate (For jointly owned property which must be disclosed on Schedule E,see the separate Instructions for Schedule E.) lIem Description Alternate Alternate value Value at date 01 deathnumbervaluationdate-- I NONE -0- ; ! .. ,, , ;:,; , ,. .- . TOTAL (Also enter under the Recapitulation,page 3.). ..-0- t tII f.....t Ir."-l. ! \ f, I I I I\ lI,i I I., Schedu Ie A-Page 4 (If more space IS needed.,nsert addItIonal Sheets of same sIze.) Form 706 (Rev.9-72) Estate of:JOHN G.INGHRAM SCHEDULE B-Stocks and Bonds (For jointly owned property which must be disclosed on Schedule E,see the separate Instructions for Schedule E.) Schedule B-.Page 5(Ifmore space IS needed.Insert additional sheets of same sIZe.).,59-16-SW01-l Itam Description (including face amount of bonds or number of shares Unit value Alternate Alternate value Value at date of deathnumberandparvaluewhereneededloridentification)valuation date-- I NONE -0- . TOTAL (Also enter under the Recapitulation.page 3.)-0- .. "rorm 706 (Rev.9-72) ~i QEstate of:JOHN G.INGHRAM SCHEDULE C-Mortgages,Notes,and Cash (For jointly owned property which must be disclosed on Schedule E,see the separate Instructions for Schedule E.) Item Oescription Alternate Alternate value Value at date of deathnumbervaluationdate 1 NONE -D- o TOTAL (Also enter under the Recapitulation,page 3.)..-0- ,'. ,:-'~ ,. I I< \lII f Schedule C-Page 6 (I f more space IS needed,Insert addillonal sheets of samll SilO.) U.S.TREASURY DEPARTMENT-INTERNAL REVENUE SERVICE 'ORM 712 LIFE INSURANCE STATEMENT (REV.MAY '9&6)(To be filed by Executor with Federal Estate Tax Retum,Form 706) I.NAME OF INSURANCECOMPANY United states Government -Veter~Administration L NAME OF DECEDENT (1nlured) .John G.In(:Tbram0s.KINDOF POUCY ••NO.OF POLICY Ordinary Life FV 48 71 99 V 336 61 23 SA.NAMESOF BENEFICIARIES SB. Eater Evelvn P.Inchram llC.SD.these Ihllls on t.FACE AMOUNTOFPOUCY 7.PRINCIPALOF ANY INDEBTEDNESS TO THE COMPANY Schcdula D.DEDUCTIBLE IN DETERMINING NET PROCEEDS15.000 Forlll 706 t.INTEREST ON INDEBTEDNESS (II"",7)ACCRUED TO DATE OFDEATH I I t.AMOUIfTOF ACCUMULATED DIVIDENDS 10.AMOUNTOF POST-MORTEM DIVIDENDS 1956.52 129.75 11.AMOUNT OF RETURNED PREMIUM I 18.40 12.AMOUNT OF PROCEEDS IF PAYABLE IN ONE SUM 13.VALUE OFPROCEEDS AS OF DATE OF DEATH.(1J nOI payable in ORe lum) 16.004.67 I I••DATE OF DEATH OF INSURED I IS.DATE OF ISSUE OF POUCY II'.AMOUNT 0:PREMIUM 10/30/71 4/1/57 S108.9) 171..PROVISIONS OF pOLICY WITH RESPf:CT TO THE DEFERRED PAYMENTS OR TO THE INSTALLMENTS (NOTE:Where mariuJ deduclion under Code ,,,,,ion 2(156 il illWlved.iJ olher Ihan lump ""'"~au,hon.ed,copyofiB,uraRCe policy ,houldbe auaeJoed.) Ii! I, II t II 1 178.AMOUNT OF INSTALLMENTS • I7C.DATE OF BIRTH AND NAME OF ANY PERSON THE DURATION OF WHOSE LIFE MAY MEASURE THE NUMBER OF PAYMENTS 170.AMOUNT APPLIEO BY THE INSURANCE COMPANY AS ASINGLEPREMIUM Rf:P- RESENTING THE PURCHASE OF iN- STALLMENT BENEFITS $ l7E.BASIS (MorwlitY 'able and ru,.ojinuresl)USED BY INSURER IN VALUING INSTALLMENT BENEFITS 18.WAS THE INSUREDTHE ANNUITANT OR BENEFICIARY OF ANY ANNUITY CONTRACT ISSUED BY THE COMPANY? DYES ~NO n.NAMES OF COMPANIES WITH WHICH DECEDENT CARRIED OTHER POUCIESAND AMOUNT OF SUCH POLICIES IF THIS INFORMATION IS DISCLOSED BY YOUR RECORDS Not of Record The undersigned officer of the above-named insurance company hereby certifies that this statement sets forth correct and true information. DATEOF CERTIFICATION INSTRUCTIONS TITLE Insurance Officer PURPOSE OF STATEMENT.-The information shown by this state· ment is fl'quired for the purposc of dctermining the statutory grOll8 estate of the insured for Federal estale tax purposes. STATf.Mf.NT OF INSURER.:.-This statement must be made,on behalf of the insurance company which issued the policy.by an officer of the company havin~i1CCt'SS 10 the records of the company.For purposes of this slatement.a facsimile si~natllre may be IIsed in lieu of a manual signature and,if u:led,shall be hinding as a manual siltnature. DUTY To FILE.-It is the duty of the executor to procure this statement from the insurance company and file it with the return. However,if specillcaUy r~quested,the insurance company shollid file this statement direct with the official of the Internal Hevenue Service llIakin~thc request. Sf.P"R.Uf.STAU:Mf.NTS.-A separate statement must be filed for cach policy listed on the return. U.5.TREASURY DEPARTMENr-INTf.HNAL REVENUE SERVICE ,FORM 712 LIFE INSURANCE 51A 1~MENT '(REV.MAY \'66)(To be filed by Executor with FNIerul Estate Tax Return,Form 706) I.NAME OF INSURANCE COMPANY Colonial Life Insurance Company of America 1.tlAME OF DECEDENT (/lUurrd) John Garrett Inghram.H.D. 3.KIND OF pOWCY ••NO.OF pOWCY•Group Term Life 405778 SA.NAMES OF BENEFICIARIES 58. Enter Evelyn M.Poc11ot 5C.50,these items on e.FACE AMOUNT OF pOLICY 7.PRINCIPAL OF ANy INDEBTEDNESS TO THE COMPANY Schedule D.DEDUCTIBLE IN DETERMINING NET PROCEEDS S 5,000.00Form706e.INTEREST ON INDEBTEDNESS (Item 7)ACCRUED TO DATE OF DEATH S S .... 9.AMOUNT OF ACCUMULATED DIVIDENDS 10.AMOUNT OF POST-MORTEM DIVIDENDS S S II.AMOUNT OF RETURNED PREMIUM S 11.AMOUNT OF PROCEEDS IF PAYABLE IN ONE SUM In.VA""'o",om~••0'om 0'ou,"(/1·..,.~".,.onesum) S 5 000.00 s 11fr i fII! 1 ti I, I a.DATE OF DEATH OF INSURED October 30,1971 1 15.DATE OF ISSUEOF POLICY October 27,1967 /16'AMO~/~OF PREMIUM 17,0..PROVISIONS OF pOLICY WITH RESPECT TO THE DEFERRED PAYMENTS OR TO THE INSTALLMENTS (NOTE:,Where mari,al deduction under Code sec,ion 2U56 i. ;nl.l(J/t·ed.ifother ,han lump sum seulement authorized,copyoj insurance policY shuul'd be Quached.) l78.AMOUNT OF INSTALLMENTS 17C.DATE OF BIRTH AND NAME Or ANY PERSOll THE DURATION OF WHOSE LIFE MAY MEASURE THE NUMBSR OF PAYMENTS 170.AMC:.JNT APPLIED BY THE INSURANCE COMPANY AS AS:NGLEPP.EMIUM REP- R£SENT!NG THE PURCHASE OF IN- STALLMENT BENEFITS .$ 17Eo BASIS c\lnrw!ir)"tullJ,-and ret,,"Ilj intrrl'~l)USED BY INSIJRER IN VALUING INSTALLMENT BENEFlTS 18.WAS THE INSURED THE ANNUITANT OR BENEFICIARY OF ANY ANNUITY CONTRACT ISSUED BY THE COMPANY? DYES DNO -----.------ I I TITLE Asst.Manager,Group Claims,Dept. SIGNATUREDATEOFCERTIFICATION October 5,1973 The U1Hlcrsipwd officer of thc aLovc-named 1IlSUranCl~company hereby certifIes that this statcment sets forth correct and true information.--_..__.--_._-------- INSTRUCTIONS P('RPOSt:nt·STATDIC'iT.-Til..information ~hown hy tllis stale· nll'nl j,rt'quirt·t1 [or tI.l'pllrl''''e ,,[,ldl'r1l1ininr:lIlt',tallltory j:russ estate II[tIlt'in..ur.·.1 .lor F"c!n,,).·,I;IIt'tax l'url'''S''S. ST.\n:~II:"T01'I"'I·I:I.H.-Tl.i,,Ial"nll'nl 11111-1 I",IIIa.I."on l...Imtr Ilr lIlt'insuralll'"rOllll'an\'"hi..h i»II"c!the I'oli..y.Ity an ofli.·.·r IIr tl",4'uI11pany Ita\'iuj.:aIT'·.....11f tllt'r"{·llrd...ol tilt'rU"ll'a,,~.Fnr pllrp""·.',,[Ihi-_lal,''''''"I.a [;II'-illlil,',iplatllr,·IIlay I,,·115..01 in li..11 "I a manual ,illuat"r.·'1".1,ii 11-"'1...h.oIl I,,'hilldin~'"a lIIa"nal si~n:tttlrt'. J)I'TY To FILL--It IS Ih..tlut),of th,'"Xt'f'utnr In prorllre this ,tal,''''''nl [rolll Ih,'in-llran"t'rlllllpany anti file il wilh the return. It,,w.·Hr.i[~Ilt"'ili"all}'r.'il'lI's!<"1,Ih"inSllrsnt·c cnmpany should lilt,thi,,tat.·",,'nl .lin"·1 wilh Ihe "llicial 01 the ]lIlt~rnlll Revenue :"'r"ir"Illakill~th.,r"qll"~I. ~I:P\R\TE :-:rllnlf."l'~.-;\~"parate statement l1\\Is1 be flll,J for ""..II 1'"li.·\·li·,,·.1 oil II",r..ltIrn. oS l[.m.""l' £.'! ! --,--"_'~-_.__'.,.••__""1"._._.-•._........_.~.,~.......-.."....-.-......·••..,..._...R......,_......_.~'••"~".......•• _••••".__•_._.......,..._....,__~__•_...•_.,.'- fORM 712 (REV.MAY 1966) U.S.TREASL DEPARTMENT--INTERNAL REVENUE SERVICE LIFE INSURANCE STA fEMENT (To be filed by Executor with Federal Estate Tax Return,Form 706) I.NAMEOFINSURANCE COMPANY THE PENN MUTUAL LIFE INSURANCE COHPANY l.NAMEOFDECEDENT (/".ured) JOHN G.INGHIW1I--~:-:"::::-'------------;-------------------'--- 3.KIND OF POUCY .c.NO.OF POLICY ORDINARY LIFE---_.-4 032 743 SA.NAMES OF BENEFICIARIES 5B. __J~_ITTSB1HGH_!'!AT:£ONALBN~h]ITISl!HG:'VA!...L_TRUSTEE UNDEr{TRUST AGREEH~n' SC.5D. -----------._------------------------ Enter these Items on Sc:hedllie D. Form 706 ___DATED 3L19/6L~ 6.FACE AMOUNTOFPOLICY _~__.J_QJ 0Q9.!..9.o .._ 8.INTEREST ON INDEBTEDNESS ('unJ 7)ACCRUED TO DATE OFDEATH 1 '..__..3liJJQ...._ 9.AMOUNT OF ACCUMULATED DIVIDENDS 7.PRINCIPAL OF ANY INDEBTEDNESS TO THE COMPANY DEDUCTIBLE IN DETERMINING NET PROCEEDS $1,709026 10.AMOUNT OFPOST-MORTEM DIVIDENDS !.JlJ!JL__. .._--'--'_-'5:..;::2'-'-0_8_0 ---:._ 11.AMOUNT OFRETURNED PREMIUM ----_._._--_.--------------------~-,----------------------_. 12.AMOUNTOF PROCEEOS IF PAYABLE IN ONE SUM 13.VALUE OF PROCEEDS AS OF DATE OF DEATH (If "ot payable i" one.um) 8,6J2039 14.DATE OF DEATH OF INSURED 10/30/71 $ 1 16•AM229 ~20REMIUM 17A.PROVISIONS OF POLICY WITH RESPECT TO THE DEFERRED PAYMENTS OR TO THE INSTALLMENTS (NOTE:Where marital deduction u"der Code J<'CtiQrl 20S6 i. involved,ifulher than lump sum seulemenl aUlhor;u'fJ,copyvJ insurance pulie)':should be uua,:hed.) --.._----------------- I7B.AMOuNT OF I'17C.DATE OF BIRTH AND NAME OF ANY PERSON THE DURATION OF WHOSE LIFE MAY INSTALLMENTS MEASURE THE NUMB£R OF PAYMENTS , 17D.AMOUNT APPLIED BY THE INSURANCE COMPANY AS A SINGLE PREMIUM REP- RESENTING THE PURCHASE OF IN- STALLMENT BENEFITS '7E.BASIS (Morlali,y tabl.o"drule ofi"tcre,')USEDBY INSURER IN VALUING INSTALLMENT BENEFITS _.._-----------------_._.__----._--------------- 18.WAS THE INSUREO THE ANNUITANT OR BENEFICIARY OFANY ANNUITY CONTRACT ISSUED BY THE COMPANY? DYES !Xl NO ----------_.__._---------- 19.NAMES OF COMPANIES WITH WHICH DECEDENT CARRIED OTHER POLICIES AND AMOUNT OF SUCH POLICIES IF THIS INFORMATION IS DISCLOSED BY YOUR RECORDS SEE POLICY NO.3 301 436 ~SHOHN ON OUR RECORDS DIRECTOR OF CLAIMS ----_._---- TITLE --------_.--"-"---...._----_..._------------------------- The undersigned officer of the above-namcu insurance company hercby certifies that this statement sets forth correcl and true information.---------------------_.,----~----_._------------------ DATE OF CERTIFICATION SIGN RE~~$ 11/24/71 ~~~~. jbh ------INS~RU-CT-I-O-N-S----;;''1---'---------- l'lIRPOSI::OF ST.UDlt:NT.-The information shown by this state· ment is f(~quired for lhe purpose of determining the statulory gross estate of the insurt'd lor Federal eslale tax purposcs. STATDHNT O~-Il'iSL'IIER.---This statt~mcnt musl be manc,on·behalf of the insuranre COlllpan)'whieh issucd lhe policy,oy an officer of tlll~t'ompally ha\'ill~ane,s to lhc n·...'rds of II,,·.'OIllIHmy.For purposes of this slal"lIlt'III,a fa"sillliit'sipHllllrc ,"ay he used ill li,'u of a manllal si~lIalllrc ,md,if lIsrd,shall hc hilldill~as a mallual Mignalurc. DliTY To Fn.t:.-h is the dUly or the exccutor to procurc this statcment frolll the insurant'c company and file it with the rclurn. However,if specifically requesled,lhe insurance company should file Ihis statement direct with the official of the Internal Revenue :;cn'ice making Ihe request. SU'ARATt:,STATEJ\lENTS.-A separllle statement I1Imt be filed for ('Heh poli.·y listcd on the rdllrn. U.S.GOVERNMENT PRINTING OfFICE:1!l66-0-21B-900 U.S.TREI\~.DEPARTMENT··INTERNAL RlV[NUE SlRV,C[ fORM 712 (REV.MAY '966) LIFE INSURANCE STATEMENT (1'0 be filed by Execlltor with FederaL Estate Tax Return,Form 706) I.NAME OF INSURANCE COMPANY THE PENN ~ruTUAL LIFE INSURANCE CO!1PANY 2.NAME OF DECEDENT (In,ured) JOHN G.INGHRAH 3.KIND OF POLICY ••NO.OF POLICY OHDIHAILY LIFE 4 157 830 SA.NAMEs OF BENEFICIARIEs SB. so. DATED 3/19/64 PITTSBJhGH NATIONAL BANK,PITTSaJR If,PA.,'l'llVSTEE UNDER TRUST ACIRE}JIEH'tEntu thltse items on Schdule D, Form 706 SC. e.FACE AMOUNT OF POLICY 15,000.00 8.INTERESTON INDEBTEDNEsS (Item 7)ACCRUED TO DATE OF DEATH$89.53 7.PRINCIPAL OF ANY INDEBTEDNESS TO THE COMPANY DEDUCTIBLE IN D'ETERMINING NET PROCEEDS 1,8b4.77 9.AMOUNTOF ACCUMULATED DIVIDENDS 10.AMOUNT OF POST-MORTEM DIVIDENDS 510.39 s 140.10 II.AMOUNTOF RETURNED PREMIUM 12.AMOUNT OF PROCEEDS IFPAYABLE IN ONESUM 13.VALUE OFPROCEEDS AS OF DATE OF DEATH (If 1'01 payuble in one sum) 13,676.19 14.DATEOF DEATH OF INSURED 10/30/71 1 15.DATE OFISSUE OF POLICY 11/18/56 17A.PROVISIONS OF POLICY WITH RESPECT TO THE DEFERRED PAYMENTS OR TO THE INSTALLMENTS (NOTE::Where marital dedllClion under Code ,eetion 2(JS6 i, involved,;f other thanlump sum settlement authurited,copy oj insurance policY should be attached.) 17B.AMOUNT OF INSTALLMENTS 17C.DATE OF BIRTH AND NAME OF ANY PERSON THE DURATION OF WHOSE LIFE MAY MEASURE THE NUMBER OF PAYMENTS 170.AMOUNT APPLIED BY THE INSURANCE COMPANYAS A SINGLEPREMIUM REP- RESENTING THE PURCHASE OF IN- STALLMENT BENEFITS $ 17E.BASIS (Morlality lableand rale ofialere")USED BY INSURER IN VALUING INSTALLMENT BENEFITS 18.WAS THE INSURED THE ANNUITANT OR BENEFICIARY OF ANY ANNUITY CONTRACT ISSUED BY THE COMPANY? DYES ~o 19.NAMES OF COMPANIES WITH WHICH DECEDENT CARRIED OTHER POLICIES AND AMOUNT OF SUCH POLICIES IF THIS INFORMATION IS DISCLOSED BY YOUR RECORDS U.S.GOI'fRNMENT PRINTINGorFICE:1966-0-218-908 PURPOSE OF STATDIENT.-The information shown by this state' ment is required for the purpose of determinin!l the statutory gross estate of the insnrcd lor Ft'llt'ral estate.tax purposes. STATE:\IENT OF INSUHf:R.-This statement llIust be made,on Ltchalf of the insuranl'e cOlllpany ",hirh issued the poliry,by an officer of the company ha\'in!l arr('ss to the.f("'urds of th.,(·omlllln)'.For purposes of this slatemcnt,u fa"simik si~naturc IIllly he used in lieu of a manual signature and,if used,sh,ill be Ltinding as a nl1ulual si!lnature. 11/24/71 I I\IIIII \ I,,. iIII I DIRECTOR OF CLAIHS TITLE DUTY To FILE.-It is the duly of the executor to procure this statemcnt from the insurance company and file it with the return. Howcver,if speeilirully requested,the insurance company should file this statement direct wilh the otlicial of the Internal Revenue Service llIakin~the request. SEPARAn:STATEMENl'S.-A separatc statcmcnt must he filcd for earh polie.y listed on the return. INSTRUCTIONS lllsurance company hereby certifies that this statement sets forth jbh SEE POLICY NO.3 301 436 NONE SHOWN ON OUR RECORDS DATEOF CERTIFICATION The un~lersigned officer of the above-named correct and true information. ":;V~ u.s.TRE~DEPARTMENT-INHRNAL RlV[NUE SlRVICi fORM 712 (REI/.MAY 19~) LIFE INSURANCE SfATEMENT (1'0 be filed by Executor with Federal Estatel'ax Return,Form 7(6) I.NAME OF INSURANCE COMPANY THE PENN MUTUAL LIFE INSURANCE COHPANY 2.NAME OF DECEDENT (I,uured) JOl-L~G.INGHr~AN 3.KIND OF POLICY OHDINA111 LIFE ••NO.OFPOLICY 4 d67 471 5.0..NAMESOF BENEFICIARIES 5B. PITTSBURGd NATIONAL BAlIl"K,PITTSBJGH,FA.,TRUSTEE UNDER T.rcUST AGREl!l:&~'T 50. DATED 3/1y/64 9,134.24 7.PRINCIPALOF ANY INDEBTEDNESS TO THE COMPANY DEDUCTIBLE IN DETERMININGNET PROCEEDS s 6.FACE AMOUNT OF POLICY 8.INTEREST ON INDEBTEDNESS (Item 7)ACCRUEDTO DATE OF DEATHs 440.22 5C.Enter these items on Schedule D, Form 706 9.AMOUNTOF ACCUMULATED DIVIDENDS 10.AMOUNTOF pOST-MORTEN DIVIDENDS s 905.01 s 416.25 II.AMOUNT OF RETURNED PREMIUM $ 12.AMOUNT OF PROCEEDS IFPAYABLE IN ONESUM 13.VALUE OFPROCEEDS AS OF DATE OF DEATH (IJ not payuble in one sum) 17.0..PROVISIONS OF pOLICY WITH RESPECT TO THE DEFERRED PAYMENTS OR TO THE INSTALLMENTS (NOTE:Where marital deduc,;on under Code section 2U56 is involved,if other lhan lump sum seulement authorized,cup)'QjinsurancepoLicY should be attached.) 17C.DATE OF BIRTH AND NAME OF ANY PERSON THE DURATION OF WHOSE LIFE MAY MEASURE THE NUMBER OF PAYMENTS ------------------------------- s 66,746.80 I••DATEOF DEATH OF INSURE10/30/71 17B.AMOUNT OF INSTALLMENTS 1 15.DATE OF ISSUE OF POLICY 11/13/62 1 16.AMOU~O~\PREMIUM~,214.u'J 170.AMOUNT APPLIED BY THE INSURANCE COMPANY AS A SINGLEPREMIUM REP- RESENTING THE PURCHASE OF IN- STALLMENT BENEFITS IIIIlI: I I1 1j 18.WAS THE INSURED THE ANNUITANT OR BENEFICIARY OF ANY ANNUITY CONTRACT ISSUED BYTHE COMPANY? 17E.BASIS (Mortality 'able and rulc ojinterest)USED BY INSURER IN VALUING INSTALLMENT BENEFITS DYES s s I !! 1 19.NAMES OF COMPANIES WITH WHICH DECEDENT CARRIED OTHER pOLICIES AND AMOUNT OF SUCH POLICIES IF THIS INFORMATION IS DISCLOSED BY YOUR RECORDS .SEE POLICY NO.3 301 436~SHOHN ON OUR RECORDS The undersigned officer of the above-named lllsurance company hereby certifies that this statement sets forth correct and true information. DATE OF CERTIFICATION 11/24/71 jbh TITLE DIRECTOR OF CLAIMS PURPOSE OF STATEMENT.-The information shown by this state· ment is rt~quired for tlte purpose of determining the statutory gross estate of the insured lor Federal estute tax purposes. STATDIt:NT OF INSUHt:K.-This 8tatem.'nt must oe mude,on ochalf of the insurance company whirh issued the poli.,y,hy an o/lieer of the company huving UC...·S8 10 tit.·rt·,·ords of tit..,·"mpuny.For purpos.'s of this slalcnu'nl.a fUI·silnil...si~nHtllrt·lUay be used in lieu of a munuul siglHtlurc and,if used,shall be hinding us II nlunual signalurt'. DUTY To FILE.-It is the duty of the t'xecutor to procure this state.ment from the insurance company and file it with the return. Howl'vt'r,if specifically requested,the insurance company should file·this statt'ment direct with the oflicial of the Internal Hevellue Service making the request. SEt'ARATF.STATEMt:NTS.-A separate statement must be filed for cal'll poli(~y listed on Ihe return. u.s.GOVERNMENT PRINTING OFFICE,1_0-218-908 fORN 712 (REV.MAY 1966) U.S.TREASlJ•••DEPARTMENT-INTERNAL REVENUE SERVICE LIFE INSURANCE STATEMENT (To be filed by Executor with Fcdcr'al Estate Tax Return,Form 706) I.NAMEOF INSURANC'E COMPANY THE PENN HUTUAL LIFE INSURANCE COHPANY-----_..----- 2.NAMEOFDECEDENT U...urerJ) 4.NO.OF POLICY 1_----'J~QI-ll\C'O.!Ilto.,...,Illi.Al'~",-1 -;------,_ 3.KIND OF POLICY ___.QIWINAHY LIFZ 5A.NAMESOF BENEFICIARIES 4 186 393 38. II.AMOUNTOFRETURNED PREMIUM 9.AMOUNT OF ACCUMULATED DIVIDENDS 10.AMOUNT OFPOST-MORTEM DIVIDENDS , it 1!lI\ 4,003.25 50. $ 7.PRINCIPAL OF ANY INDEBTEDNESS TO THE COMPANY DEDUCTIBLE IN DETERMINING NET PROCEEDS -_._._--._-------------- 577.68 132.31 8.INTEREST ON INDEBTEDNESS(/'em 7)ACCRUEDTO DATE OFDEATH s 142.90 ------..-.-.-----.------·1------------------- 8.FACE AMOUNT OF POLICY 5C. DATED 3/19/64--------_._--'----'--------------- --------_._--------.------_._------_._.._--_._-----'-------_._-----------~--- -----------_.--------_..._------'--------,--------------------- Entar these items on Schedule D, Form 706 12.AMOUNT OF PROCEEDS IF PAYABLE IN ONE SUM 13.VALUE OFPROCEEDS AS OF DATE OF DEATH (If aol payable in one .!um) 13,563.84 14.DATEOF DEATH OF INSURio/30/71 1 15.DATE OF ISSUE OFSP9LJCY1/2 /57 1 16.AMOUNTOF PREMIUM 04.12 17A.PROVISIONS OF POLICY WITH RESPECT TO THE DEFERRED PAYMENTS OR TO THE INSTALLMENTS (NOTE:Where mariwl,l",luclion under Code >''Clion 2U56 i> invullnoJ.,;J ulher lhan lump sum $euLemf!IU aUlhuri n.J.copy ojinsurf1ncepolin"$huulcl be auaclled.) .-._---_.....__.._--- 17B.AMOUNT OF INSTALLMENTS 17C.DATE OF BIRTH AND NAME OF ANY PERSON TNE DURATION OF WHOSE LIFE MAY MEASURE THE NUMBER OF PAYMENTS 170.AMOUNT APPLIED BY THE INSURANCE COMPANY AS A SINGLE PREMIUM REP- RESENTiNG THE PURCHASE OF iN- STALLMENT BENEFITS 17E.BASIS (MortalilY /Uble a"d roleofilliertst)USED BY INSURER IN VALUING INSTALLMENT BENEFITS -------_._-_.------.._----------------------- 18.WAS THE INSURED THE ANNUITANT OR BENEFICIARY OF ANY ANNUITY CONTRACT ISSUED BY THE COMPANY? DYES U.NAMES OF COMPANIES WITH WHICH DECEDENT CARRIED OTHER pOLICIES AND AMOUNT OF SUCH POLICIES IF THIS INFORMATION IS DISCLOSED BY YOUR RECORDS SEi POLICY NO.3 301 436 ~SHOWN ON OUR RECORDS -:--..l~)~;._~IHi~;~i~;;e:1 offi'cer '-of th~~L~~,;~lla·ll1~J-i-l~~~~~~~~~~·~;~;~I~~hereby certifies that th-i;~~~ement se~~~ili correct and true information.~';<O;':::;;~~-~-I;'~~~-/d~/":;RECTOR OF CLAIMS jbh INSTRUCTl~~- l'UIlPOSI::OF STATE~IENT.--The inlormatioll showlI by this state· ment is required lor lhe purpllse 01 dcrerlnininl:the statutory gross estate 01 the insured lor Fedaul estale lax purposes. STATDIENT OF INSlJIlEIl.·--This ststelllrul lIlust he Illude,Oil hdlllll 01 the insursn,'c cOlllpany whid.issued the policy,by an o/licer 01 the "olllpuny huvinl(11I.,.<o,S '0 Ihe n·.."rds ..I the ,·olllllan)'.Fur purposes of Ihis slul"lIlcut,a lues;l"i'"si~ualllre lIlay he used in lieu vI a lIluuuIII sil\nalUrc lIud,il used,shall he hiuclin~liS a IIllllllllll siJ:nutnrr. DUTY To Fn.E.-!t is the duty of the exccutor to prol'ure this stalement from the iusuralll'C company and tile il with the return. However,il specifically requested,the imurance cOlllpany should file this slat,'ulent ,Iireel wilh lhe offieiuI 01 the IUlernul Revenue SeITi"e lIlakiul(the request. SEI'AIlATE STAn:MEr>TS.-A srparule statement musl be filed for I'lIl'h pul iey Iisle,l on the return. U.S.GOVERNMENl PRINtiNG OfFICE:1966-0-216-908 II fORM 712 (REV.MAY 1966) U.S.TREASL._DEPARTMENT-INTERNAL REVENUE SERVICE LIFE INSURANCE S1ATEMENT (To be filed by Executor with Federal Estate1'ax Return,Form 706) I.NAMEOF INSURANCE COMPANY THE PENN MUTUAL LIFE INSURANCE CO!1PANY 2.NAME OF DECEDENT (/1I,ured) JOHN G.INGHlli\H---------------;------------------ 3.KIND OF POLICY OHDHAhY LIFE ------'--------1 51..NAMES OF BENEFICIARIES ••NO.OF POLICY 5 159 376 5B. 446.68 50. 7.PRINCIPAL OF ANY INDEBTEDNESS TO THE COMPANY DEDUCTIBLE IN DETERMINING NET PROCEEDS • 8.FACE AMOUNTOFPOLICY15,000.00 DATED 3/19/64 5C. -----------------------------._------------------- 8.INTEREST ON INDEBTEDNESS (/lem 7)ACCRUED TO DATE OFDEATH S 15.57-------------------------------1-------------------- Enter these item. on Schedllill D. Form 706 9.AMOUNT OF ACCUMULATED DiViDENDS 10.AMOUNTOF POST-MORTEM DIVIDENDS $52.31-------------------------------_._-------------'---------------------- II.AMOUNT OF RETURNED PREMIUM s1----------------------------------------;---------------------- 12.AMOUNTOFPROCEEDS IFPAYABLE IN ONE SUM 13.VALUE OF PROCEEDS AS OF DATE OF DEATH (If 110'payable in olle.llum) 14,590.06 s 1••DATE OF DEATH OF INSURED 10/30/71 liS.DATE OF ISSUE OF POLlc;/19/66 I7A_PROVISIONS OF POLICY WITH RESPECT TO THE DEFERRED PAYMENTS OR TO THE INSTALLMENTS (NOTE:Wheremari,al ,Iedac,ion under u,de ,ec,ion 2056 is invollJeJ,ifulher ,han lump .sum ,settlement uu,hur;n.J,cupy 11/inJurnnce pulic.-y 5huuJd be allu,:herl.) 17B.AMOUNT OF INSTALLMENTS 17C.DATE OF BIRTH AND NAME OF ANY PERSON TME DURATION OF WHOSE LIFE MAY MEASURE THE NUMBER OF PAYMENTS 170.AMOUNT APPLIED BY THE INSURANCE COMPANY AS A SINGLE PREMIUM REP- RESENTING THE PURCHASE OF iN- STALLMENT BENEFITS s s 17E.BASIS (Morlllli,y 'able alld ro'e ofill'ere")USED BY INSURER IN VALUING INSTALLMENT BENEFITS -----------------------------------------~----------- 18.WAS THE INSURED THE ANNUITANT OR BENEFICIARY OF ANY ANNUITY CONTRACT ISSUED BY THE COMPANY? DYES ~NO 19.NAMES OF COMPANIES WITH WHICH DECEDENT CARRIED OTHER POLICIES AND AMOUNT OF SUCH POLICIES IF THIS INFORMATION IS DISCLOSED BY YOUR RECORDS SEE POLICY NO.3 301 436 mwJX SHOWN ON OUR RECORDS this statement sets forthTheulltlcrsiglledofficeroftheabove-nallled insuranc_e company hereby certifieS that correct and true information. ~;~~;~.~:;~~~----;';~~-/t(-~---T_I:_L:_RE__C_T_O_R_O_F__C_L_A_I~S _ jbh INSTRUCTIONS Pt:RPOSE OF STATDIENT.-The information shown hy this stoic. ment is required for Ihe purposc of dctel"luinin~thc statutory gross estate of the insure.IJor F,'d.-ral .,slale tax purposes. Sl"ATDIENT OF INSUIlEIl.---This statemeut Illust he Illude.on lll'half of the illSural"'c company whid.issucd thc poli,'y,hy an officer of the ('Olllpuuy ha\'in~ue,'e"to th..rt','ords of the "",upan)'_FIlr purposes of this stal,'n\('ut,a fu"sill,il..si~lIatllH'Illay I,,~used ill li"u (If a mUlluul sj~llUlure and,ii used,sl,all h..hilldin~us a lllulln,,1 si~naturt·. DUTY To FII_E.-It is the duty or Ihe executor 10 prol'llre this statement from the insurance company and file it ....ith the return. lIowever,if specifically requested.Ihe insurance company should file this stah'ment direct with the official of the Internal Hcvcnue Service Illukin~Ihe request. SEI',~I\ATE Sl"Al"EMENTS.-A separate slatement must he filed for ""..II poli,:y listed on the rl,turn. U.S-GOVERNMENT PR'NTING OfFICE:1966_0-210-908 FORM 712 (REV.MAY 1966) U,S.TREASl...DEPARTMENT-I~TERNAL REV[~UE SERVICE LIFE INSURANCE 51AYEMENT (To be filed by Executor with Federal Estate Tax Return,Form 706) I.NAME OF .t-;SURANCE COMPANY THE PENN HUTUAL LIFE INSURANCE COHPANY 1.NAME OF DECEDENT(1".",,00) JOHN G.IHGHRAd1------.------------------;------------------- DATED 3/19/64-----------------------_._----._--------------------- PA.,'rlLUSTi.c;lJNDEH TRUST AGMl1'1ENT 50. 5B. 7.PRINCIPALOF ANY INDEBTEDNESS TO THE COMPANY DEDUCTIBLE IN DETERMINING NET PROCEEDS 5A.NAMES OF BENEFICIARIES PITTSBJllGH NATIONAL 3Ai·jK,PI'fTS 5C. 3.KINDOFPOLICY ••NO.OFPOLICY 28 TIt.fu."TIREl'lENT mCo.'.E AT AGE:7 5 151 7901------------------- 6.FACE AMOUNT OF POLICY .~.....?~_,_2S~_.Q2.__.._....__._ 6.INTERES'rON INDEBTEDNESS (l'em 7)ACCRUED TO DATE OF DEATH S Enter these items on Schedule D. Form 706 .--.--------.-------...--·_·---·1------------------- 9.AMOUNT OF ACCUMULATED DIVIDENDS 10.AMOUNTOF POST-MORTEM DIVIDENDS ~_._._~l:2_~~1.7......._.__._._..._..:....$__3_1_3_.8_4 _ 11.AMOUNTOF RETURNED PREMIUM 11.AMOUNT OFPROCEEOS IF PAYABLE IN ONE SUM ----_._----_._.._----------------..,-._-------------------- 13.VALUE OF PROCEEDS AS OF DATE OF DEATH (lJ "01 payable in one sum) 52,723.61 14.DATEOF DEATH OF INSURED 10/30/71 1 16.AMOUNT OF PREMIUM 2,500.00 17A.PROVISIONS OF POLICY WITH RESPECT TO THE DEFERRED PAYMENTS OR TO THE INSTALLMENTS (NOTE:Where marilal deduc,ion under Code sec,io"2U56 i. ;nVfJllJcJ,iJ other than lump .sum 5€ulement outhorin.J,CI'PY oj;nJuronce polil.'Y .huuld be attuchf!d.) 17B.AMOlJNT OF INSTALLMENTS 17C.DATE OF BIRTH AND NAME OF ANY PERSON THE DURATION OF WHOSE LIFE MAY MEASURE THE NUMBER OF PAYMENTS 170.AMOUNT APPLIED BY THE INSURANCE COMPANY AS A SINGLEPREMIUM REP- RESENTING THE PURCHASE OF IN- STALLMENT BENEFITS $ 17E.BASIS (MOrlllIiIY lllble ",.d ro'e ojill'ere")USED BY INSURER IN VALUING INSTALLMENT BENEFITS -----_._--_._------_.._._...._-_.__._-_...._..._-------------------------- 16.WAS THE INSURED THE ANNUITANT OR BENEFICIARY OF ANY ANNUITY CONTRACT ISSUED BY THE COMPANY? DYES QjNO-----------_.._._----_........._..-._-------_.-_._-...-_.....-----------_._--------- 19.NAMES OF COMPANIES WITH WHICH DECEDENT CARRIED OTHER pOLICIES AND AMOUNT OF SUCH POLICIES IF THIS INFORMATION IS DISCLOSEO BY YOUR RECORDS SEE POLICY NO.3 301 436 ~SHOWN ON OUR RECORDS ....-_.."-_......_--_......-_.._._---.._._-_._--_._----- To FII,E.-lt is the duty (If the executor to procure this statelllent frolll t1winsuralH'e company and file it with the return. Howevt~r,if speeificnlly requested,the insurance company should file this statemcnt direet with the official of the Internal Itevenue Ser\'iee making the request. SEPAHATE STATEMEl"TS.-A separate statl'menl musl be filed for {'lIch I'oliq'listed 011 the reiurn.--------------- The undersigned ufficer of the above-named lI1surance company hereby certiftes that this statement sets forth ~;;;~;Z:~~7~cn""iO;;~~~R;~I"::~-~=::-- .bh INSTRUCTIONS PURPOSt:OF STATD,t:~T.--The information shown by this state·DUTY lIIent is required for the purp,'se of dct(~I'I11iningthe statutory gross estate of the insured lor F.~dcral cstale tax purJloses. STATntt:NT OF INsuHEH.-·..This statellH'nt lIIust be liladc,on behalf of the illsurant'e COIIIPllUY whil'h issued the polil')',by an officer of the company ha\,'inll IH'l'e,s to Ih.,n't·lIrd.IIi Ihe "1I1111'1I11)'.For purposes of this stal<'lIIellt,a fal'silllil".i~lIatllre lIIayh"nsed ill lieu lOr a lIIanuul sil-\nlltnrc lind,if 115".1,shall be billdillll as a lIIallllul sil-\nutun·. U.s.GOV£RNME~T PRINTING OfFICE:1966-'-0-210-908 Z.NAMEOFDECEOENT (/..,ur..1) JOHN G.INGHRAH1-------:.=..;c:..::.;"---;-_ S.INTEREST ON INDEBTEDNESS (ilem 7)ACCRUED TO DATE OFDEATH 1 327 78___~.~s_.__JQ!.46 ..~I_$--_'--·_ THE PENN ~ruTUAL LIFE INSURANCE COl~ANY ~~--~---~-~-------------"'t1 I, I,I,IIIII,I Ii rlf 3 301 436 50. 5B. 7.PRINCIPAL OF ANY INDEBTEDNESS TO THE COMPANY DEDUCTIBLE IN DETERMINING NET PROCEEDS 4.NO.OF POl.ICY U.S.TREASI.~DEPARTMENT-INTERNAL REVENUE SERVICE LIFE INSURANCE STATEMENT (To be filed by Executor with Federal Estate Tax Return,Form 706) DATlill 3/19/64---'--- 10,000.00 I.NAMEOF INSURANCE COMPANY S.FACE AMOUNT OF POLICY SA.NAMES OF BENEFICIARIES 3.KIND OF POl.ICY 5C. ORDINAHY LIFE__.._.-==::c.=_ fORM 712 (REV.MAY 1966) Entllr thse items on Schedule D. form 706 9.AMOUNT OF ACCUMUl.ATED DIVIDENDS 10.AMOUNT OF POST.MORTEM DIVIDENDS __.~~2~~?_~._.... .__._.-'-s__6_2.25 11.AMOUNT OF RETURNED PREMiUM s----_._--_.__.._._~-------------~:------------------ 12.AMOUNT OF PROCEEUS IF PAYABLE IN ONE SUM 13.VALUE OFPROCEEDS AS OF DATE OF DEATH (If "01 payable in one.sum) 9,166.46 s 14.DATE OFDEATH OF INSURED 10/30/71 l iS.AMOUNT OF PREMIUM 231.12 17A.PROVISIONS OF POLICY WITH RESPECT TO THE DEFERRED PAYMENTS OR TO THE INSTALLMENTS (NOTE:Where murilul deducl;o..u..der Code ,eclion 2U56 i, involved.if uther than lump sum .seulement author;ntJ,Cl1py uJ insurunce polic."Y 5hfJuJd be attached.) .--~-------.__._-------_._-------- 17B.AMOUNT OF INSTAl.l.MENTS l7C.DATE OF BIRTH AND NAME OF ANY PERSON THE DURATION OF WHOSE l.IFE MAY MEASURE THE NUMBER OF PAYMENTS 170.AMOUNT APPLIED BY THE INSURANCE COMPANY AS A SINGLE PREMIUM REP- RESENTING THE PURCHASE OF IN· STAl.l.MENT BENEFITS s 17E.BASIS (MortalilY IOble alldrolC ofill'er.,,)USED BY INSURER IN VALUING INSTAl.l.MENT BENEFITS -------------~------~~-~-------------~.~-~..-._---------------------------- IS.WAS THE INSURED THE ANNUITANT OR BENEFICIARY OF ANY ANNUITY CONTRACT ISSUED BY THE COMPANY? DYES ---------~-_.~ $5,000.hETRO!OLITAN LI~E INS.CO. 19.NAMES OF COMPANIES WITH WHICH DECEDENT CARRIED OTHER POLICIES AND AMOUNT OF SUCH POLICIES IF THIS INFORMATION IS DISCLOSED BY YOUR RECORDS U.S.GOVERNMeNI PRINTING Office:196&-0-210-908 ---..._..._------- W~SHOWN ON OUR RECORDS The undersigned ufficer of the above-named insurance company hereby certifies that this statement sets forth ~;~~~;;;;:;;~~'"~~,C~iU;~~~--~=_u__n:;RECTOR OF CLAIMS jbh INSTRUCTIONS I tI!I I I DUTY To FII.E.-It is Ihe duty of the exewtor to procure this statement from the insurance company and file it wiih the return. However,if specifieully n:qllested,the insuram,e company should file Ihis statement diret,t with the oUiciul of the Internul Hcyenue 5ervit'e making the requcst. SEI'AIIATE Sl'ATEMENTS.-A sepurute statement must he filed for (,11..1,polit·y listed on the return. PURPOSE OF STATDIENT.--The inFormation shown hy this slllte· ment is reqnired For the purpose of determining the statutory gross estute of tIlt'insured lor h·deral estate tux purposes. STAl'DIENT OF INSUlu;Il.-·-1"his statement lIIust he Illutle,on hcIullf of the insuranee company which issued Ihe polil'y,hy un o/licer of ,Ilt~('on'puny ha\'il1~IHTt·~S tu lilt'n'4'urcl.s uf tht'(·OIlIJlilIlY.For purposes .,f Ihis stat"'""llt,a Fal'sill.il"si~llatllrl'Illll)'he used in lieu of a lIIanual sij\llalure alld,if its,-d,shull he hindillj\liS a Illallual Hil(nIlIUf(" LIFE INSURANCE STATEMEHT (1'0 be filed by Executor with Federal Estate Tax Return,Form 706) FORM 712 (REV.MAY 1966) U.S.TREASL LlEPARTMENT -INHRNAL RlVENUE SlRVlC1i I I' I.N"'ME OF INSURANCE COMP...NY THE PENN HUTUAL LIFE INSURANCE COHPANY Z.NAME OF DECEDENT (In.ured) JOHlJ G.INGHRAH 3.KIND OF POLICY C.NO.OFPOLICY 5 121 563 s....NAMES OF BENEFICIARIES 5B. PIT'lSBUIlGH NxrrONAL RUm.PIT'l'SB'Gil,PA.,THUSTEE millER TRUST 5C.AGREU:CNT DATED 3/19/64 SUBJECT "&·COLLATE-ilAL ASCIGlrr::CNT UNTO FTl::JT FSDZRAL S,WU:GS .~HD LO~N A"SOCIli.TION 01"llASHIlTGTON,l,'IASI:INGT0liz. e.FACE AMOUNT OF pOLICY 7.PRINCIPALOF ANY INDEBTEDNESSTO THE COMP...NY DEDUCTIBLE IN DETERMINING NET PROCEEDS Ent~r thel~ items on Sc:h~dul~D, Form 706 )/1 ,000.00 8.INTEREST ON INDEBTEDNESS (Item 7)"'CCRUED TO DATE OF DE"'TH _____S 46.62 9."'MOUNTOF ACCUMUL...TED DIVIDENDS s 2,084.87 10."'MOUNTOF POST-MORTEM DIVIDENDS FA. s 84.83 II.AMOUNTOF RETURNED PREMIUM s 12.AMOUNT OFPROCEEDS IFPAYABLE IN ONE SUM 13.VALUE OF PROCEEDS AS OF DATE OF DEATH (/f not payable in one sum) $ 14.DATEOF DEATH OF INSURED 10/30/71 31,953.34 1 15.DATE OF ISSUEOF POLICY 5/19/65 s 1 16:,AMOUNTOF PREMIUM ;';;1,018.56 17A.PROVISIONS OF POLICY WITH RESPECT TO THE DEFERRED PAYMENTS OR TO THE INSTALLMENTS (NOTE: involved,if other than lump sum selllement authorized,copy ojinsurance poliey shouldbe attached.) JI'here marital deduction under Code section 2056 is ----------------------------------------------------- 19.NAMES OF COMPANIES WITH WHICH DECEDENT CARRIED OTHER POLICIES AND AMOUNT'OF SUCH POLICIES IF THIS INFORMATION IS DISCLOSED BY YOUR RECORDS 18.WAS THE INSURED THE ANNUITANT OR BENEFICIARY OF ANY ANNUITY CONTRACT ISSUED BY THE COMPANY? 17E.BASIS (Mortality ,ableand rute ofintcrest)USED BY INSURER IN VALUING INSTALLMENT BENEFITS lWNK SHm.;rN ON OUR RECORDS f !!II I I 170.AMOUNT APPLIED BY THE INSURANCE COMPANY AS A SINGLE PREMIUM REP- RESENTING THE PURCHASE OF iN- STALLMENT BENEFITS $ $5,000.00 lIlSUral1Ce company hereby certifics that this statement sets forth 17C.DATE OF BIRTH AND NAME OF ANY PERSON THE DURATION OF WHOSE LIFE MAY MEASURE THE NUMBER OF PAYMENTS ~NO }ffiT~OPQLITAN LIFE INS.CO. DYES The un<)ersigncd officer of the above-named correct and true information. 17B.AMOUNT OF -INSTALLMENTS $ INSTRUCTIONS TITLE DIRECTOR OF CLAIMS PUIlPOSE OF STATDIENT.-The information shoy:n by this state· ment is required for the purpose of determining the statutory gross estate of the insnred ,for Federal estate tax purposes. STATDIENT OF INSUIlER.-This stalement must he made,on behalf of the insuralH~e company whieh issued the policy,by an officer of the company having afl'CSS to Ihe rnords of the (·olllpany.For purposes of Ihis slaterl\l~nt,a facsimile signature may be used in lien of a Illallual signature und,if used,shall he hindinl\as a Illallual signaturt'. DuTY To FILE.-It is the duty of the executor to procure this statelllent from the insurance cOlllpany and file it with the return. However,if specifically requested,the illsuranee company should file this statelllent direct with the official of the Internal Revenue Sen'ice making the request. SEP.~RATE STATEl\IE:-iTS.-A separate statement must be tiled for each policy listed Oil the relurn. U.S.GOV£RNMENT PRINTING orFICE:1966-0-218-900 U.S.TREASURY DEPARTMENT-INTERNAL REVENUE SERVICE 'ORIS 712 LIFE INSURANCE STA'(EMENT(REV.MAY 1166)(To be filed by Executor with Federal Estate Tax Return,Form 706) I.NAMEOF INSURANCE COMPAN.Y United States Government -Veterams Administration 1.NAMEOF DECEDENT(/,uurod) John G,In~hram ,.KIND OF POUCY .,NO.OF POUCY 30 Pavment Life V 48 71 99 IA.NAMESOF BENEFICIARIES lB. Ent.r Fuplvn P Tnvhr~m se.10.th••• Item. on e.FACE AMOUNTOFPOUCY 7.PRINCIPAL OF ANY INDEBTEDNESS TO THE COMPANY Schedule D,DEDUCTIBLE IN DETERMINING NET PROCEEDS. $')nonForm706e.INTERESTON INDEBTEDNESS (Item 1)ACCRUED TO DATE OFDEATH $$ g.AMOUPfT OF ACCUMULATED DIVIDENDS 10.AMOUNTOFPOST-MORTE"!DIVIDENDS $452,44 $33 95 II.AMOUNTOFRETURNED PREMIUM $66 20 U.AMOUNTOF PROCEEDS IFPAYABLE INONE SUM U.VALUE OF·PROCEEDS AS OF DATE OF DEATH (/f nOl payable in Dne .um) $')')')7 C;q $ I••DATEOF DEATH OF INSURED I 15.DATE OFISSUE OF POLICY lIe.AMOUNT OFPREMIUM 10 /30/7 J 4/1/44 $98 8') 17A.PROVISIONS OF POLICY WITH RESPECT TO THE DEFERRED PAYMENTS OR TO THE INSTALLMENTS (NOTE:Where marital det!uclion und.,.Code lecUon 2056 il involved.if0110.,.han lump .um uuUmelU aUlloonud.copyofin.uran«policy.hould ""auaciled.) 17B.AMOUNT OF INSTALLMENn 17C.DATE OF BIRTH AND NAME OF ANY PERSON THE DURATION OF WHOSE LIFE MAY MEASURE THE NUMBER OF PAYMENTS 170.AMOUNT APPLIED BY THE INSURANCE COMPANY AS A SINGLE PREMIUM REP- RESENTING THE PURCHASE OF IN- STALLMENT BENEFITS I7Ee BASIS (Mortalily.aUe andrule ofink.....,)USED BY INSURER IN VALUING INSTALLMENTBENEFITS II.WAS THE INSURED THEANNUITANT OR BENEFICIARY OF ANY ANNUITY CONTRACT ISSUED BY THE COMPANY? DYES !Xl NO 18.NAMES OF COMPANIES WITH WHICH DECEDENT CARRIED OTHER POLICIESAND AMOUNT OF SUCH POLICIES IF THIS INFORMATION IS DISCLOSED BY YOUR RECORDS Not of Record The undersigned officer of the above·named insurance company hereby certifies that this statement sets forth correct and true information.' DATEOF CERTIFICATION SIGNAT\lBE;?~J.7.l<'A t"t-[l u(..<!.-{·vo-!c.J -73 '-::GiOOf c.J OJ-IN:? TITLE Insurance Officer INSTRUCTIONS PURPOSE OF STATEMENT.-The information shown by this state·DUTY To FILE.-It is the duty o(the executor to procure this ment is r~quired lor the purpose o(d~termining the statutory groM statement (rom the insurance company and file it with the return.estate o(the insured for Federal estate tax purposes. STATEMENT OF INSlJRER.'-This statement must be made.on behalf However.if specifically r~quested,the insurance company should o(the insurance company which issued the policy,by an officer o(file this statelllcnt direct with the official o(the Internal Revenue the company ha\'in~access 10 Ihe records 01 the COlIIp8I1Y.For Service makin~the request. purposes of this stalcmt'llt.8 fut'simile sil(n81U1'e llIay he used in li~u o(a manual signature and,if used,shall be billdinl\as 8 111811usl SEPAIlAn:STATEMF.NTS.-A separatestatemenl must be filed (or signature.each policy listed on the return. Form '706 (Rev.9-72) ~Estate of:JOHN G.INGHRAM SCHEDULE D-.Insurance on Decedent's Life Was there any insurance on the decedent's life which is not included in the return as a part of the gross estate? If "Yes,"full details must be submitted under this schedule. o Yes ~No o 6 9 9o 4 6 7 6 4 5 Schedule D--Page 7(If more space IS needed,insert additional sheets of same size,)•0&1I-IU-8:1OO1-1 lie,"Description Allernate Allernate value Value at date of deathnumbervaluationdate 1 The Penn Mutual Life Insurance CO.: a.Policy No.4,032,743 8,682.3 b.Policy No.4,157,830 13,676.1 c.Policy No.4,867,471 66,746.8 d.Policy No.4,186,393 13,563.8 e.Policy No.5,159,376 14,590.0 f.Policy No.5,151,790 52,723.6 g.Policy No.3,301,436 9,166.4 h.Policy No.5,121,563 31,953.3 2 National Service Life Insurance: a.Policy No.V336 61 23 11,557:2b.Policy No.V48 71 99 3 The Colonial Life Insurance Company of America -Policy No.405778-1 5,000.0 ,. , : " -. TOTAL (Also enter under the Recapitulation,page 3.)227,659.9 Form 705 (Rev.!l-72) "Estate,of:JOHN G,INGHRAM SCHEDULE E-Jointly Owned Property 1 Did the decedent,at the time of his death,own any property as a joint tenant or as a tenant by the entirety,with right of survivorship?• • • • . . . . • . • ••••••••••••••••••~Yes 0 No If "Yes,"state the name and address of each surviving co·tenant. Name Address (Number and street,city,State,a:ld ZIP code) A~.---:E=-v:.-.-e_1....oi.y~n_p_.---=I_n-log<-h_r_a_rn I_...::1..;:,.O=-5-..:::.O.=.akw:..:.:..:..o=-o=-d=-......:R~o::...:a=-d=-,:l...-".M~c~M~u=-=r:...=r:...=a:.J.y-.:l,'----=:.P-=a:.-'.._-=:1=5;317 B. c. 2 If the answer to question 1 is "Yes,"has the full value of the property been included in the gross estate?. .I}Q Yes 0 No If "No,"see the separate instructions for this schedule and submit the necessary proof. TOTAL (Also enter under the Recapitulation,page 3.).• Schedule E-Page 8 (If more space is needed.insertadditional sheets of same size.) 91,065,Zl oSQ-1G-SJUOl -I ESTATE OF JOHN G.INGHRAM SCHEDULE E I tern 10 Merrill,Lynch,Pierce,Fenner &Smith,Inc. Cash Balance Amerada Hess Corp.,11 shs.common Chesebrough Pond,Inc.,50 shs.common CTS Corp.,50 shs.common Diebold,Inc.,165 shs.,common Gulf &Western Ind.,39 shs.common Holiday Inns,Inc.,106 shs.common Ka1var Corp.,16 shs.common Kimberly Clark,~4 shs.,common Madison Square Garden Corp.,5 shs.common Na1co Chemical Co.,40 shs.common National Patent Deve1opmentCorp.,70 shs.common TRW Inc.,40 shs.common TOTAL $103.29 475.75 2,590.50 1,225.00 8,208.75 1,007.76 4,352.36 248.00 1,166.00 17.80 2,144.80 5,180.00 1,243.60 $27,963.61 '1 Form 706 (Rev.9-72) Estate of:JOHN G.INGHRAM .SCHEDULE ,F-Other Miscellaneous Property (For jointly OWn:d property which must be disclosed on Schedule E,see the separate Instructions for Schedule E.) Yes No 1 Did the decedent,at the time of his death,own any interest in a partnership or unincorporated business?. If "Yes,"state business name and ad~re.ss.,,'",', X--------------------------------------'--1--- 2 Did the decedent,at the time of his death,own any articles or collections having either artistic or intrinsic value.such as jewelry,furs,paintings,antiques,rare books,coins or stamps?• • • • • • • If "Yes,"full details must be submitted under this schedule.See ScheduIe E I tern 9 X, 3 Was there any insurance which the decedent owned on the life of another which is not included in the return as a part of the gross estate?..,...'".• ••.,..• If "Yes,"full details must be submitted under this schedule...,•," ,..' 4 Has the decedent's estate,his 'spouse,or 'any other person,received (or'iNiII're~eive)any bonus or award as a result of the decedent's employment or his death?•.' If "Yes,"full details must be submitted under this schedule.'.''" 5 Did the decedent at the time of his death have a safe deposit box?' , , If "Yes,"state location,and if held in joint names of himself and another,state name and relationship of joint depositor. ",.,' If allY of the contents ofthe safe deposit box are omitted from the schedules in this return,explain fUlly why omitted. ,".~. X X X .....!------------------------------------------------6 Did the decedent.at the time of his death,own any other miscellaneous property not reportable under any other schedule?.X Itemnumber 1 Description Office Equipment -Sold AprilS,1972 to Valli Industries Alternatevaluationdale Alternate value Value at date 01 death 635.00 '., I " "" 2 3 Accounts Receivable Accounts Non-Collectible X-Ray Machine $32,253.45 23,524.46 8,728.99 500.00 TOTAL (Also enter under the Recapitulation,page 3.) cSQ-16-82001-1 (If more space IS needed,Insert additional sheets of same size.) 9 863 99",. Schedule F-Page 9 Form 706 (Rev.9-72) 1 Did the decedent make any transfer described in the first paragraph (including the six subparagraphs)of the separate instructions for this schedule?• •••_____________---'-'----:-------~----______:---------__-X..- 2a Did the decedent,at any time,make a transfer (other than an outright transfer not in trust)of an amount of $5,000 or more without an adequate and full consideration in money or money'sworth,but not believed to be includible in the gross estate as indicated inthe first paragraph (including the six sUbparagraphs)of the separate instructions for this schedule? Estate of:JOHN G.INGHRAM SCHEDULE .G-Transfers During Decedent's·Life Yes No .~ f.j ) ( .1. ~\.j 2b Date If "Yes,"furnish the following information:______---;-~-.--::-:---::-:~-_=__-------------~--I--X-...:,'::I2cf'f!l~unt ~r,~~!~e;,I 2d ..Character of ~ransf;~'~:.-..1 ....~',.;'~" - :2"•..••WI._ 3a Did the decedent,within 3 years imri"lediately preceding his death,make any transfer of his property without an adequate and full consideration in money or money's worth?..• • •• • • • - "j ~.""I '..•.,;-l •,'~t-. If "Yes,"and the transfer was of an amount of $1;000 or more,furnish the folloWing information:.X 3b Date \3C Amount or value I3d Ch~racter.oftransfer ..Decedent crec:ted.tenancy by '~~ 3/30/71 $21,250 ent~ret~es between he and h~s w~fe ~~ 3e Motive wh ich actuated dece~en~inma.king the t!,ansfer ","'_...~~ Love and Affection ~~ 3f Name and,~dd~e,s~of J:tosP.itals in ~.hiC.~~ece.~e':'twas ~O~fi~edwit~in 3 years,of his death "J .,...~.~: 4 Were there in existence at the time of the decedent's death any trusts created by him during his lifetime?X -- 5a Have Federal gift tax returns ever been filed?••••••• • •••••••---- __'_f~.'_·Y_e_s_.'_'_f_u_rn_i_Sh_._t_h_e_f_o_"_o_w_in_g--,--in_f_o_rm_a_ti_on_:,.._"'.'_'-----I·-·j---!L 5b petod(S)covered I 5c Internal Revenue office(s)where filed '~~ t I, I J ) J'. J '1 I I I I .J ."i Item ,,number ,..,_. Oeserlption Alternate valuation date Alternate value Value at date of death .,.•,t,j];•.J (See Schedule ,E) ~-. ~.. 1 l'!I :l.,.,,, •.•••.'••~,jl' t~.... ::..,,:.:.: ,~~.,j ,l..~-'. :.J .., "'\t*'r-".l.,.", ![ L l 1 Ii !I11If ! tIf,, I...L ,, ,; ~ ", ! ! TOTAL (Also enter under the Recapitulation.page 3.) Il! <--.!...~-~ -0- Schedule G-Page 10 (If morespace,is needed,Insert additional sh.eets of same size.>' -. Form 706 (Rev,9-72) ~Estat'e of:JOHN G.INGHRAM f ASCHEDULEH-Powers 0 ppointment .- Yes No la Did the decedent,at the time of death,possess a general power of appointment created after October 21,19421 J:L Ib On or before such date?.-1L-- 2a Did the decedent,at any time,by will or otherwise,exercise or release (to any extent)a general power of appointment created after October 21,1942?.X- 2b On or before such date?lL... 3 Were there in existence at the time of the decedent's death any trusts not created by him under which he possessed any power,beneficial interest,or trusteeship?X Item Description Alternate Alternate value Value at date of deathnumbervaluationdate -- I None -0- ., TOTAL (Also enter under the Recapitulation,page 3.)-0- SCHEDUlE I-Annuities Yes No-- la Was the decedent,immediately before his death,receiving an annuity as described in paragraph 1 of the separate instructions for this schedule?.X---------- Ib If "Yes,"was that annuity paid pursuant to an approved plan as described in paragraph 4 of the separate instructions for this schedule?..N/.A.. . . . . . . . . . . . . . . . . . . . . . . . . . . . Ic If the answer to "lb"is "Yes,"state the ratio of the decedent's contribution to the total purchase price of the annuity.,'///,-///,//,./,~/.~:%:;';'l~:':;~NIA {~~i~':'~-%//;'///'/,./x·~/;; 2a If the decedent was employed at the time of his death,did an annuity or other payment as described in paragraph 3(d) of the separate instructions for this schedule become payable to any beneficiary by reason of the beneficiary's having survived the decedent?.NIA . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b If "Yes,"state the ratio of the decedent's contribution to the total purchase price of the annuity.~'0."'/;:;'0;; NIA @'~~;-:%~:(~0 ~;/% lIem Description Alternate Alternate value Value at date of deathnumbervaluationdale-- I None -0- TOTAL (Also enter under the Recapitulation,page 3.)-0- o511-16-tof'.!OOI-1 (If more space IS needed,.nsert addlltonal sheets of same sIze,)Schedules H and I-Page 11 Fo,;"706 (Rev.9-72) ..._----------------------------------.----------- ~Estate of:JOHN G.INGHRAM SCHEDULE J-Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims Note.-Do not list on this schedule expenses of administering property not subject to claims.In connection with such expenses,see the separate Instructions for Schedule l. It executors'commissions.attorneys'fees,etc.,are claimed and allowed as a deduction for estate tax purposes,they are not allowable as a deduction in computing the taxable income of the estate for Federal income tax purposes. lI, Itemnumber 1 1 2 3 Description A.Funeral expenses: Louis N.Sollon &Sons Washington Cemetery Total . . .It • • • ••••••• B.Administration expenses: Executors'commissions-amount estimated/agreed upon/paid.(Strike out words not applicable)•• • • • • • ••••• Attorneys'fees-amount estimated~~~~~(Strikeout words not applicable). Miscellaneous expenses: J.C.McCleery -Appraisal Estimated Additional Costs Total miscellaneous expenses ,TOTAL (Also enter under the Recapitulation,page 3.) 4,000.00 196.00 4,196.00x x x x x x x x x x x x x x x 40.00 300.00 340.00 x x x x x Amount 4 196.00,..---,....._-------.-.. _......::Q.7_.... ._B+15_Q~_o.Q__ 340.00 12,686.00 Schedule J-Page 12 (Ifmore space IS needed.IIlsert addItional sheets of same sIze,) .,. FQ~m 706 (Rev.9-72) Estate of:JOHN G.INGHRAM SCHEDULE K-Debts of Decedent and Mortgages and liens 7 7 3 3 SCHEDULE L-Net Losses During Administration and Expenses Incurred in Administering Property Not Subject to Claims lIem Debts 01 Decedent-Creditor and nature 01 claim,and allowable death tues Amountnumber 1 SEE SCHEDULE ATTACHED $21,043.7c, : TOTAL (Also enter under the Recapitulation,page 3.).. ..21,043.7 Item Mortgages and Liens-Descriptlon Amountnumber 1 First Federal Savings &Loan Association - Mortgage on 105 Oakwood Road 29,636.4 , ,, : ;;, TOTAL (Also enter under the Recapitulation,page 3.).......29,636.4 Itemnumber Net losses during administration (Note:Do not deduct losses claimed in a federal income tax return.)Amount ---·---------------------------------------1-------1 None TOTAL (Also enter under the Recapitulation,page 3.)• • • • • • •-0- Item number Expenses incurred in administering property not subject to claims (Indicate whether estimated.agreed upon,or paid.)Amount 1 None -0- TOTAL (Also enter under the Recapitlliation,page 3.)• • • • •-0- (If mOre space is needed.insert additional sheets of same size.)Schedules K and L-Page 13 ",-Form 706 (Rev.9-72)• l f, i I( 1 6 1 8 8 I If the decedent died testate,the person or persons filing return must answer the following questions.Only question Ic Ineedbeansweredifthedecedentdiedintestate,If the answer to any question is "Yes,"full details must be submitted under this schedule,Yes No-- Ia Has any action been instituted to contest the will or any provision thereof affecting any property interest listed on _-.!.J:1.is schedule or for construction of t!1e will or any such provi~ion?•----X- Ib According to the information and belief of the person or persons filing the return,is any such action designed or contemplated?Z Ie According to the information and belief of such person or persons,has any person other than the surviving spouse asserted (or is any such assertion contemplated)a right to any property interest listed on ,this schedule,other than as indicated under question la or Ib?.-X-.. 2a Had the surviving spouse the right to declare an election between (i)the provisions made in his or her favor by the will and (ii)dower,curtesy,or a statutory interest?.'..1L --2b If the answer to question 2a is "Yes,"has the surviving spouse renounced the will and elected to take dower,curtesy,or a statutory inter~st?,....x... 2c Elected to take under the will?,,..1L-----2d Does the surviving spouse contemplate renouncing the will and electing to take dower,curtesy,or a statutory interest?.Z Item Description of property interests passing to surviving spouse Valuenumber--- I Schedule D,one-half interest in proceeds of insurance policies, Item 12 Policies a-g 89,574.7Itemsand316,557.22ScheduleE,Items 1-10 91,065.7 ., , Total.. . . 197 197.6,, ,, ,.,.,''-0'-'. , .........,............. Less:(a)Federal estate tax payable out of above·listed property interests. (b)Other death taxes payable out of above·listed property interests ,~...···,:·o:.:..··-----·u Total of items (a)and (b),-0-... .... . ........ . ... .. Net value of above·list!ld property interests (Also enter under the Recapitulation,page 3.)•.,197,197.6 SCHEDULE M-Bequests,etc.,to Surviving Spouse (Marital Deduction) .Estate of:JOHN G.INGHRAM.... Schedule M-Page 14 (If more space IS needed.Insert additional sheets of same sIze.)069-16-82001-1 ..., ESTATE OF JOHN G.INGHRAM SCHEDULE K DEBTS Postage Bell Telephone West Penn Power Co. Columbia Gas Co. Yearbook Medical Publishers Boron Oil Co. Beth Ann Barto -Refund Office Supplies &Services James Fellin,CPA Wage Tax Internal Revenue Service -3rd and 4th Quarter Payments Annual Unemployment Tax Commonwealth of Pennsylvania Internal Revenue Service -Delinquent 1970 and 1971 Income Tax Mrs.Martha Crouse -Support Claims Commissions to Credit Bureau X-Ray Storage General Electric -Moving X-Ray Machine TOTAL $84.00 1,021.29 23.23 41.00 154.08 19.31 42.50 441.89 300.00 53.68 1,064.74 60.87 202.87 12,481.14 2,900.00 1,634.79 194.50 323.88 $21,043.77 I!f!t x Yes No ,-9 Forti'l 70&(Rev.9-72)'-~';':"'_--::""------------------------------------~- "Estate of:JOHN G.INGHRAM SCHEDULE N-Charitable,Public,and Similar Gifts and Bequests If the transfer was made by will- (a)Has any action been instituted to have interpreted or to contest the will or any provision thereof affecting the charitable deductions claimed in this schedule?• • • • • • • • • • • • • • • • • • • • • If "Yes,"full details must be submitted under this schedule.----------------------------------1----K.(b)According to the information and belief of the person or persons filing the return,is any such action designed or contemplated?.•••••••••••••••••••••••••••••• If "Yes,"full details must be submitted under this schedule. [ Ij Itemnumber Name and address of beneficiatY Character of institution Amount-1------------------------1----------+------ 1 NONE -0- -0-~~:::.(a)Federal estate'ta~;aY~bl~o~t ~f ;bo~e-I~st;d ~ro~e~i·nte·res~s ~~.:.:.:.I.~::::. (b)Other death taxes payable out of above·listed property interests.. Total of items (a)and (b)•.. . ............... . . ... Net value of above-listed property interests (Also enter under the Recapitulation,page 3.).-0- c~9-16-82001-1 (It more space is needed,insertadditional sheets of sarne size,)Schedule N-Page 15 L..-'---~__'----------'-_ ,,+ c·'Form 706 (Rev.9-72) •>Estate"of: SCHEDULE o-Credit for Foreign Death Taxes List all foreign countries to which death taxes have been paid and for which credit is claimed on this return. .......................~-_..- ---_-..-_-----_.._---_ -__------_..-_---_--_-------..-------.-_..--_--_-__.._. If credit is claimed for death taxes paid to more than one foreign country,compute the credit for taxes paid to one country on this sheet and attach a separate copy of Schedule 0 for each of the other countries.' The credit computed on this sheet is for :...................•~••...•••_._•...•...........::.........•.(Name of death tax or taxes) •._•••••••..•.•.•••.....•....•••.•.•••••_•..•.•.....,.,.".,..•••_._.....••....•imposed in .........................•....",.,.,.............••..•...•................"'",.'(Nameof country) Credit is com puted under the........•••...............•••__...•••.•.......•.········(iiisert·';iroiJiy''-elr';laiLiie.·.j·······•._-•..-•••.•-.•-•....•••..-.. Citizenship (Nationality)of decedent at time of death . Computation of the Credit (All amounts and values shown hereunder must be entered in United States money) l ",, \ 1 Amount of estate,inheritance,legacy and succession taxes imposed in the above country attributable to property situated in that country,and subjected to such taxes,and included in the gross estate (as defined by statute). 2 Value of the gross estate (adjusted,if necessary,in accordance with the separate instructions for item 2). 3 Value of property situated in that country,and subjected to death taxes imposed in that country,andincluded in the gross estate (adjusted,if necessary,in accordance with the separate instructions for item 3). 4 Actual Federal estate tax before allowance of credit for foreign death taxes . 5 Amount of Federal estate tax attributable to property specified at item'3 (proportion of item 4 that item 3 bears to item 2). 6 Credit for death taxes imposed in the above country (item 1 or item 5,whichever is the smaller). SCHEDULE P-Credit for Tax on Prior Transfers , .~~~-.-.-..-.-.---------.. Name of transferor Transferor's residence at time of death Computation of the Credit "PART I-Transferor'sTax on Prior Transfers 1 Net value of transfers . 2 Value of transferor's estate (adjusted in accordance with the separate instructions for item 2). 3 Tax on transferor's estate (adjusted in accordance with the separate instructions for item 3)• 4 Transferor's tax on prior transfers (proportion of item 3 which item 1 bears to item 2). Date of transferor's deatll PART 11-Transferee's Tax on Prior Transfers 5 Transferee's actual tax before allowance of credit for prior transfer tax...· ·· ·6 Transferee's reduced gross estate ;· ···7 Transferee's deductions (adjusted in accordance with the separate instructions for item 7)···8 Transferee's reduced taxable estate (item 6 minus item 7)··· · 9 Tax on reduced taxable estate .····.-..........--_..... 10 Transferee's tax on prior transfers (item 5 minus item 9)...· ··· PART III-Credit Allowable 11 Maximum amount before application of percentage requirement (item 4 or item 10,Whichever is smaller)• 12 Percent allowable is .........................~~t;j;X~::ii' 13 Credit allowable (item 12 x item 11) Schedules 0 and P-Page 16 j.~·U.S.GOV[RNMENl PRINTING OFFICE :1912-0--158-432 c~~-ljj-~;!001-1 Fol'r.1 rrCC-3~J I' COMMONWEALTH OF PENNSYLVANIA DE?ARTMENT Of REVENU:E BU1~tAU OF COUNTY COLLECTIONS COUNTY OF J HASHU':GTON.............................,-- ~r~'()irl',lSl':.This return must be completed 1n detail and fUed 1n duplicate,with will attachf!d,with th~ Retht~r of Wills of the County where decedent resided;Return 15 due within oIle year aftcr date of death,unless an extension is granted by the Secretary of Revenue.(Section 703 of the Inheritance and Estate Tax Act of 1~61.) IN THE :\L\T'!l.::R OF THe EST,'l.TE OF ._JQ1U'J._§.~!l-RETI._I~iG}..I_I3:-~tL .._ (St..te·full rum~01 decedent) ,Washinaton~te Or _,0 .._._....__ .}AFFltiAVIT OF F.XECUmxrix ADl\maSTp.ATOR Count1 . .Evelyn...Nw--.Poellot...-Inghram..---....-.......-..-----------.---_..._..__.E.x...--nt£Xl ~~~.of the estate of the above-n3med decedent being duly sworn,depos16 and saJ6 . Decedent dJed _._9stC?-1?.~r ._~.....$.Q... ...19._.7_1_..J te3tate leaving a la3t Will.copy 01 which i:o hereto attached.1 '.(Monlh)..(I~l).(Yt1lr)'bL~e j .NlI",.,.and add:e'33 01 atto~ney 'or}.......Ronald..JJ.....Ecker,.......ESq .._.__...__......_..--'.._..._... other author i~ed rOt're.3entative to ••••w-h~l!l all co.:respon.dence 3hould be .......l131_.Fr1C ~~U~Idlng ,.....p.~t ts.J:?urgh.,L.J'.?-!12~1~_ t'tailed...Marvln S.Lleber,Esq.. .'E tr·20thF1oo11 Frick Bldg.Pittsburgh"Pa.15219Thatassuch~__..:?f.~£.!:L._.~~del)onent is ~miliar with fhe affairs of said estate and the property con- .(.;x"""U>r·A<lmini.lr~l.or).. 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 .w·ith.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:- ri ;'~F.Nil)ADDRESS OF BANK OR OTHER INSTITUTI0;'(THIS SAFE DEPOSIT EOl(R~;';TED RELATION-SHIP OF JOl:iT.'.IN \HilCll DEC=:DE;-IT RENTED A SAFE DEPOSIT lJOX IN NAME OR NA\lES OF .HOLDERS TO nr-CEDENT None . -.. That the contents of said safe de~osit box or boxes are itemized under Schedules ~of this return,with the exception .of .the following,for the reasons hereinafter set.forth:. That Schedule A attached hereto and made part hereof sets forth 1\Ulv and'In detail all the r.eal property in the Commonweal th of Pennsylvania of which decedent died having an interest therein.It also sets forth the mortgage encumbl'nnces upon each parcel of real property at the date of death,givinci, ·.the l'.lTlOunt still due at death,name or mortgagee,date,rate or interest"and book and page of record .tilereor.It also sets forth in the colwnns prOVided therefore the assessed valuation of'each of'said 'purcels,the estimated market value thereof as of date of death of'decedent. Tha.t Schedule B attached hereto and made part hereof sets.f'orth fully and in detail all per.sonal property wheresover si tuated ownetl by the decedent at the time of death;all moneys left.by the decedent at the time of dCt\th,whether in decedent'5 immediate :possession,standing to decedent's credit in banks of deposit,savings banks,t.rust companies,or other institutions,whether individually,or in trust for nny other person or persons giving also separately the accrued interest thereon,if any,down to L~e last Interes t d<ty prior to decedent'5 death in the case of savinWi banks,and to the da~e of decedent's death in all other caSAS;all bondS,postal savings,treasury certificates or notes and other evidence of In- dcbterlness of the United Stntes to the decedent;all obligations,whether by statute or agreement they are designt\t,ed as tax free,of t.he Uni ted States,or an.r state,or pollt1cul subdivision thereof..or of any fore 19n countl"y,whlch [L.e Olmeel II.t.the time of deatll;all wearing apparel,Jt'~l ry,.s11vcr'll'are,p lc- tur·es,books,works of art,household f\lrnlture,horses,carriages,automoblles,boat.s,and an)'and all other personal chattels or whatsoever klnd Qr nattlre,left bydecedent,together with the fairly estimated IlHl.rket vallie thereof;nIl bonds and nlort(;Il.r;:es held bj'rlecedent and of all cll1.lI.1s due t\nd oWin~d:'!ced~nt .\t the time of ,leath,I\ml all prom':'ssory notes or other instruments in \'iritlr:~f'or the payment of Inoney or \\hl eil d"cedent (Herl pOSSCSSCf!,of whatsoever nature,wi th interest thereon,if Il.n~·)gtving th,:;face VEtlllt'llm!estimatetl fair l1ulrket vnlue thereof,anI!if such estima.ted fair market value b~less th:ln the file.:vf11U'~,it 3et,;forth brien)'the reasons for such dC'preciatlon as to each item;all t.'1one.ys pUj'sble to the "stale from life inSUrllrlC"policies currieil by (\<~cedent;all Ilnnu.lty nne!enU,Hfr.l"nt contracts tl'.e proc',e:ls (Jf whIch "':re pn.yable upon ,the death of the decedent;Ilml nIl th8 corporllte stocks flnd dlvlJt::ncts dll',~t.hereon I1nd unpllirl ns of the dilte of death,bonds nnd accrued Inte~rf'st thereon to the dntl:of dece- d('nt.'~;r1':l1th antI other lnvefitm",nt securities o .....nerl by the decedent at th~time of dCll.th,witJI the r.H\rk'Jt ,'<lllli'l.l,,·!reol'<d;slier.time. ~" In the case of securities of close or family corporations,the values reported are as far as possible substRntiated by financial statements of the corporations,showing the assets and liabilities thereof as of the dRte of deRtlJ.The schedule also sets forth the interest of rlecedent 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 husiness. A copy of the co-partnership agreement,(if oral,a statement setting forth the nature of the dgreement) together with a statement setting forth the character of the business,its location,and such other fucts pertaining to the business as may be pertinent to a fair and Just appraisal of the decedent's interest therein must be submitterl.It shoulrl 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 possession or enjoyment at or after death,said schedule sets forth the nature anrl value of such property,to whom transferred,the relationship of the transferees to the decedent,the proportionate share received by each transferee and all other facts of a pertinent nature regardin/!;said transfers.In the case of transfers intended to take effect in possession or enjoj~ent at or after death,there is also attached to the schedule a cony of the deed,trust agreement or other instrument creating the trust.Therl~is also set forth in said schedule a list of all property,real and personal,with its value,which pa£ses at decedent's death by virtue of the exercise by decedent,either indiVidually,or jointly with another,or any power of appoint- ment vested in decedent,either individually or jointly,by the Will,deed,or other instrument of another, with a copy of the instrument creating such power attached to the schedule. That Schedule 0 attached hereto and made part hereof sets forth the names and addresses of all persons beneficially interested in this estate at the time of decedent's death,the nature of their res- pective interests,their relationship,if any,to the decedent,together with the ages at the time of decedent's death of all minors,annuitants and beneficiaries for life under decedent's Will.It also contains a statement showing which of the beneficiaries named in the decedent's will,if any,died prior to decedent,the dates of their death,their issue,and the relationship of such issue to the beneficiary. That Schedule E attached hereto and made a part hereof sets forth all property,real and per- sonal,owned by the decedent jointly with another or others,including intangible,standing in the name of the decedent and others,plus the date and place of record of instruments effecting the vesti ture of real estate and.the date of acquisition of personalty,plus the name,address and relationship,if any, of co-owners to the decedent. That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts and deductions claimed for and on behalf of this decedent's estate,including funeral expenses paid; family exemption,where applicable;costs of administration of this estate;counsel fees and fudiciary's commissions paid or to be paid;cost expended for burial trusts,tombstones or gravemarkers,and reli- gious services,in consequence of the death of the decedent;debts and claims owing and unpaid 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 colunms in Schedules "A","B", "C","E",and "F"as directed therein, have been carried forward and properly registered in the Sununary. Subscribed and sworn to before me this . ............................................................day of ,19 .........~.i~d.ld.I!..~~?l.~.t ....-4.~.a..Jd (EiectLtor-Administrator)',f (Street Number) (City or Town and State) NOTE:Before signing nffidavit mllke sure nIl blnnk spaces in the nffidavit and schedules nnnexed are filled in with details or the word "None",lll1d in case the assets include rllre anr!unlisted securit.1.es, secur'1ties of close or family corporations or an lnterest in IIny co-partnership or busim~ss,that the data anrl statements required under the parn~raph above relating to Schedule "8"are Ilttnched.Also IIIllke certain lhat column #1 in the "SlIlllmnry"hilS been properly comple ter!ns above-di rec ted. ,RI_C ·34 (I-'4) COMMONWEALTHOF PENNSYLVANIA DEPART!H:NT OF REVENUE BUREhU OF COU~ITY COLLECTIONS TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE 4/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 tenont or tenoncy by entireties,report on Schedule "E".Property held by the decedent os tenant in common with another or others,should be identified as to quontum of interest and the estimated volue should be that of the decedent's interest onli" The real p'ooerty located In the C.:lmmonwoalth o[Pennsylvania should be (i (2)(3)described by lot cnd block number,strool cnd s'reet number,tog",her wi ,h OEPARTMENTageneraldescriptionoftheproperty,with a reference to the record of the ASSESSED VALUE VALUATIONconveyancebywhichthedecedent'ook tl'lo;If c form s'ate number of a.FOR YEAR OF ESTIMATED CAUTIONcres;also statement of mortgage encumbrances upon ecch parcel at death DECEDENT'S MARKET VALUE (Do not w,lteofdecedent.Taxes,assessments,accrued Interest on mortgages,etc.,are DEATH In this spoce)to be listed on Schedule "F"and must not be deductod from this schedule. None 0 - . -. . I . I h'I ."I "S h d I "A"in the XXXXXnserttIStotoopposItercaproperty,C cue 0"As Reported"column on the lost page of this return. RCC-35,~' CelMMONWEALTH OF PENNSYLVA...~IA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "B" PERSONAL PROPERTY \ INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned indiVidually by the decedent,at the time of'his death•.Property owned by the decedent jointly wi th another or others must be listed under Schedule "E".Intangible personal property,titled in the name of'the decedent,but payable at death to another or others,including but not limited to P.O.D.U.S.SaVings Bonds and tenta- .the trust accounts,must be listed,despite the fact that they are not of'the administeored estate. Tangible personal property should be listed first (e.g.jewelry,wearing~apparel,household goods,and fUrnish~ngs,books,paintings,automobiles,boats,etc.). Intangible personal property,such as bonds,treasury certif'icates,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 f'iduciary in said capacity,partnership interests,interest in anyundistributed estate of or income from any property held in trust under the will or agreement of another,even though located outside of the State,at the time of death,should be listed in this schedule. Item ITEM UNIT ESTIMATED DEPARTMElff VALUATI No.List and describe fully VALUE MARKET VALUE (Do not write in this space) 1.Office equipment sold 4/5/72,see $635.00 schedule attached ~~.2•X-ray ,machine 500.00 3.Accounts receivable $32,253.45 I Accounts non-collect;i.ble 23,524.46 $8,728.99 Insert this total opposite "Personal Property",Schedule "B"in the "As Reported"column on the last page of this return. x X $9,863.99 ..~.. ESTATE OF JOHN GARRETT INGHRAM SCHEDULE 3 Office Desks 5 Fabric Secretary Chairs 1 Adding Machine,approximately 12 years old 2 Electric Typewriters,1 being portable,approximately 12yearsold 1 'Corona Copying Machine,2 years old 1 Portable Tape Recorder,Approximately 5 years old 3 Medical Examining Tables 1 Metal Medical Cabinet,Approximately 13 years old 1 Office Sofa 3 Four-Drawer Filing Cabinets 8 Waiting Room Chairs,approximately 7 years old 1 Corner Table with Removable Top 1 Picture Painted by Numbers 1 Coat Rack 2 Wrist Watches,I being 10 years old,and 1 being 2 years old -------------,---------------------------. RCC-36. COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "c" TR.ANSFEltS (1,)Did ctecedent,within two ye,lTS of death,make any transfer of any material part QfJlis estate,Without receiving a valuable and adequate consideration therefor?(Answer yes or no)NO (2)Did riecedent,wi thin two years of death,transfer property from himself to himself and another or others (including a spouse)in joint ownership?(Answer yes or no)YES (3)If the answer to (1)or (2)above is in the affirmaUve state: (a)Age of decedent at time of transfer 48 (b)State of decedent's health at time of making the transfer.(Note 1).fair (c)Cause of decedent's death.(Note 1).cancer (4)Did decedent,in his lifetime,make any transfer of property without receiving a valuable or adequate consideration therefor which was to take effect in possession or enjoyment at or after his death? (Answer yes or no)~N~OL-__ it (a)Was there any possibility that the property transferred might return to transferer or his estate or be subje.ct to his power of disposition?(Answer yes or no)---:._ (b)What was the transferee's age at time of decedent's death?-----(5)Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration therefor under which transferor expressly or impliedly reserves for his life or any period which does not in fact end before his death: (a)The possession or enjoyment of or the right to income from the property transferred? (Answer yes or no)__~~~O~_ (b)The right to designate the persons who shall possess or enjoy the property transferred or income therefrom?(Answer yes or no)NO (6)If the answer to (5)(b)above is in the affirmative,state whether the right was reserved in decedent alone or others --------'---=-~__ (7)Did decedent in his lifetime make a transfer,the consideration for which was transferee's promise to pay income to or for the benefit of care of transferor?(Answer yes or no)NO (8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was subject to Change, because of a reserved power to alter,amend,or revoke,or which cOHld 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 aller,amend,or revoke the inter- est of the beneficiary reserved in the decedent alone or the decedent and others? (Answe:-yes or no)--- NOTE 1:Tt~answers to these questions should be supported by affidavit by the attending physician as well as a copy of the death certificate. NOTE 2:If answer to any of the above questions is yes,set forth below a description of the property transferred,it's fair market value at date of death,dates of transfers and to whom transferred,with relationship of transferees to decedent,if any.Submit copy of any trust deed or instrument,if trans- fers are cl~imed to be non-taxable,also submit detailed statement of facts on which said claim is basBd. NOTE 3:List appliCable property below in manner in which prOVided in Schedules A,B,or E. ITEM DESCRIPTION MARKET VALUE (Estimated)DEPT.VALUATION (Dept.Only) 1.House and Lot,105 Oakwood,Pa. Above property conveyed by deed dated March 30,1971 by John G.Inghram and Evelyn M.P.Inghram to John G.Inghram and Evelyn M.P.Inghram to establish and record a.tenantcy by the entireties in said property. (See Statement to Schedule "e"attached hereto) Insert this total opposite "Transf~rs",Schedule "C"in the "As Reported"colunm on the last page of this return. J ... STATEMENT TO SCHEDULE "c" ESTATE OF JOHN GARRETT INGHRAM,DECEASED The conveyance by the decedent on March 30,1971,was not made in contemplation of death.Rather the conveyance was made to establish a tenancy by the entireties in the property between the decedant and his wife,Evelyn M.Poellot Inghram, whom he had recently married.At the time decedant made the transfer,he was forty-eight (48)years of age.Based upon the foregoing,it is believed that this transfer was not made in contemplation of death,and accordingly not taxable under §222 of the Inheritance Tax Act. ~-.RCC-37 (12-63) 1 rOl\ll\lON\\"E:\I.TII OF PENNSYYLANIA •TRANS~~HI\INilEHITANCE TAX RESIDENT DECI::DENT ~t...~..i£'~SCHEDULE "D"#,~ffi;~.•/j ~.,~~".1'I"~,.•Cii -, .'.BENEFICIARIES ........,.-,..0'••,.. BENEFICIARIES AND ADDRESSES RELATJONSIIIP SURVIVED(If step-children or DATE INTEREST OFStatefullnamesandaddressesof'all who illegitimate children DECf:DENT OF BENEFICIARY ave an interest.vested.contingent or other are involved.set STATE YES IN ESTATE wise,in estate)forth this fact.)OR NO BIRTH Evelyn M.Poe11ot Inghram 105 Oakwood Road .9/20/38 ResiduecMurray,Pa.wife yes and joint ....'.property.. ,.. I !I ,. ; .' ;-. , : . ....".-- ..'. ime except below: RESIDENCE . 0' r M ( h .' ., ,.,.. .,.. ,..) , ! Deponent further says that all the above-named beneficiaries are living at this t NAME DATE OF DEATH .. .. ,< COMMONWEALTH or PENNSYLVANIA ..TRANSFER 'INHERITANCE TAX RESIDENT DECEDENT SCHEDULE"E" JOINTLY OWNED PROPERTY -----------,,------- INSTRUCTIONS:This schedule mus t disclose all property,real amI personal,ownerl by the rlecerlen t Join tly with another or others,including intangibles,standing in the name of the decedent and othel's.List real estate first,us entireties,or Joint tenants,giving brief description,as indicated lmder Schedule -A",plus the date and place of record of instrl~ent effecting vestiture,but rio not include entireties or out of state real estate vulue in estate valuation column.Personal property shoulcl be listed as in Schedule "B",plus date of acquisition,and the name,address and relationship (ii'any)of co-owners to the dccetlen t. Description of Property,DlI.te of Acquisition,Name Address and Relationship of Co-Owners,and Place of Record of Instrument,where Real Estate. 1.House and lot,105 Oakwood,Pa., McMurray,Pa.• 2.Household furnishings 3.American Consolidated Industries, ·10,000 shs.common 4.Ocean Energy,2,500 shs.common 5~Checking Account,Pittsburgh National Bank 6.Savings Account,Pittsburgh National Bank 7.1971 Mercedes Benz 8.1970 Cutlass Oldsmobile 9.Collection of paintings 10.Brokerage account -Merrill Lynch, Pierce,Fenner &Smith,Inc. Items 1 -10 were o~vned jointly by John and Evelyn Inghram as tenants by entireties. Vnit Value percentage Share Estate Valuation DEPARTHENT VALUATION CAUTION-Do not Write In This Space. Value of Value of Entire Decedent's Property Interest Insert this totfll opposite "Jolntly Owned Property",ScheJule "E"U in the"As Ileportcd"COl\ll:1l1 on the lust page of this return. ---------, lJ ,"• Form ReColD DEDUCTIONS ALLOWED IN OFFICE OF THE REGISTER OF WILLS O,.Wasbjngton COUNTY AND AGENT 01"THE COMMONWEALTH STATEMENT OF DEBTS AND DEDUCTIONS THE SUM OF 0 0 0 0 0 • 0 0 0 0 0 0 ,_ OAT,"APPROVED .,0 0 ••00 _••__. Regilier of Willi.Agenl ESTATE OF'John Garrett Inghram LATE OF McMurray,Pa e DATE OF FILING APPRAISEMENT DAT5 01"DEATH ~Q~c"'"t=.:o~b~e±r"--"3~0~,_-=149..L7-=1=__ AMOUNT 4,000 00 196 00 8.150 00 ?C),nin 43_ 84 00 1.021 29 I 23 23 I 41 00 154 08 19 31 42 50 REMARKS Burial Funeral Beth Ann Barto -Refund NAM£OF PAYEE Washington Cemetery Louis N.Sollon &Sons NO.01' VOUCH';.. Boron Oil Co. Bell Telephone West Penn Power Co. Columbia Gas Co. Postage VI •H Ik Medical Publishers DATI! I Ronald D.Ecker Attornev's feesI.-I-_--+__-+~~~:.::::.....:::..~=~:::.::...-+~:::....::..::::..::..:.:..::::..z......:::..-=-::::.:::~..,--__+~J....:~~~-I First Federal S &L Assn. Office Supplies &Services 441 89 James Fellin -CPA 300 00 53 68 Internal Revenue Service 3i'-~&4th quarter payments 1.064 74 Annual unemployment tax 60 87 Commonwealth of Pa.202 87 Internal Revenue Service -~elinquent 1970 &1971 Income tax 12.481 14 Mrs.Martha Crouse -Suppor claims 2,900 00 Commissions to Credit Bureal 1 n14'7Q X-Ray Storage 194 '50..---+--f---+..:;G.:;..e-:.n:.:.;e:.:..rl....a-:.l~E.:;..l:.:.;e~c..:..tr-i-c---m-oV-i-n-g-x+-r-a-y-m-a-c-h-i-n-e---------+--....:3=.:2~· J.r..M..r.1pprv A •c:~, .n'1 066 2.!L. COMMONWEALTH OF PENNSYLVANIA } COUNTY OF Hashington al: I.Evelyn H.Poellot Inghram _.-le_ (Executor-Administrator must complete "As Reported"column~l.) r Will I" " ' Admini*ation No',6.:3.~.7.4.:,:,J.IYear IS THE ~fATIER OF THE APPRAISEMENT OF THE ESTATE OF '.: C')... -.~ ~ .,~ Ci" t'%:fVIS'....CD ~>-t1 lXl...CD CDl\)...l\)='VI -VI 0.....='>-t1CDl\)...ii1 -0 ~~CD...0 ~~CD...~ :tI ....J.qhg...:G.~~~.~.l;.l;l.ngh~.~m .. Deceased '.:~. Late of McM~l:',l:'ay.,r..a..~;,....... ..' ,! ,'. -'-~en en(")(") ?"?" f b5 ~(") ~:-............ en C 3:: 3:::>lXl>< ,, REPORT AND APPRAISAL Commonwealth of Penns}'}vania County of Wash.tpgt:Q.P... .~. 'l',.'',,'1:: , ···.....b; ...v .,•\J-..+".~ :."j ~~.".",.::~~!~~ '." ':-:.•'j -./•.: c)~fb:.~~!"-:............ ;(X):> :'";VIo~w ~o~­:.:.g-:\.0 ;0 ......:,\.0:~:.~2 fbjh~fb ~i;(X)::0\': :f.,J.l : :-::~~=; ./ BERKMAN RUSlANDER,POHl LIEBER &ENGEL 20th Floor,Frick BuHding Pittsburgh,Pennsylvania 15219,-G/) ,-~_''6')-G/)-G/)-<A -..->-.:r. ....:0 ,',J.," ('.:-... II ::tr~'0,'..,-:I :; " 5' t":..,'~"..C'~ "-.:' ~~~-~-~-~~~~--~~----------'----:------~-----_.-------_._.-"'"""::"'"--~-----------'- dollars representing Pennsylvania Inheritance or Estate Tax due from the following estate: 39/100-~~----~-~-~-~---~~---~.---- EGER COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OFFICIAL RECEIPT 0 PENNSYlVANIA INHERITANCE AND ESTATE TAX RCC·4 (6·74) I RECEIVED 'll1O HUNDRED NINETy·reO ond i~EVQlyn If.Poel1ot From:ATTY BAR EY I~ 2%Tox on $---------$---------Ir..11 PITTSBURG PENNSYL 6%Tax on $---------$---------1111 File No.63-72-ll 15%Tax on $$---------ID $_----::;2;;;..;.6...;;..0.=...;.8'-""9__ Date of Paym ent _---=:=4..=-=:=...-==..&--=:1:.:97:....:...;5=---1 Name of Decedent _J_O_HN__C_._I_~_·G_HlW___'__f __i %Tax on $---------$---------11IlI Estate Tax,Act of May 7,1927 $--------IHI $_--=2:;.;::6...;;;.0::...;.8:...=9__TOTAL TAX CREDIT Less five percentum of tax If paid within three months after date of death Plus Interest at the rate of-i%from «$030-73 to .-;:Dn::;.=.;t=G=--_ SEA L • I NOTE:This Triplicate Receipt to be retained lor ~diJ:pur.e.0s.:;;,{,"ty $_---"3=1:.L.:t5=O~_il,1 ~==292==.=3=9==~ II· Received by .__I.~:~NOTE:In accepting the transfer inheritance tax an future estates,priar to the death of the life tenant ar tenant for years,as evidenced by this receipt,it is understood that the Commonwealth shall not be precluded or prevented from hereafter assessing additional inheritance tax at the death of the life tenant or tenant far years whenever it appears that such additional tax may be legally due and~:o::;.::::::...::,r=..=:;."""""'--"-:=--7"-;P:::""---""<;::;.L.~"""'-~"'-""~,-­ collectible for any reason whatsoever. __I Remarks: 'M'I\cnrr"'GTONCounty\J..;;;,4..;;;;..;~"""~.;;;..l.._.;;;..;;;."'_____i I ... ,"'-~~~~~~~~----------------.__._._------------~_._._-----_.--~~-~--- l .Not Identification The officer whose nameappearsbelowisrequired lnternal to present official Rcredentialsasproofofevenue histA~l~~R.MCWILLIAtmervice INTERNAL REVENUE SERVICE 162 w.CHESTNUT STREET WASHINGTON,PA 15>01 iI \ ~----_.-- PHONE 225 1480-OR 1481 ~f'~o -)J/f}t)RYlj -~--~-~ .. !tant Attorney ,J.Greenwood,Exrx.Arnold W.Hirschr T.Herrman,Exrx.Arnold W.Hirsch en S.Robinson & !O.Frazier,Exrs.Arnold w.Hirsch .'FrazierA.Miller,.Exrx.George o. lason and Byron P. .on,Exrs.George O.Frazier .nn Muha,Exrx •George o.Frazier.Hormell,Sr.,Exr •Victor E.Riva m Nevins,Exr:.Victor Eo IUva 's Han el ,Admr.Howard F•Carson ,an e Schwenk,Exrx.Howard F.Carson Caruso,Exr.August L.Sismoneto Nat'l.Bank & Co.,Washington, '(dmr.August L.Sismoncto .e Grosser Payne, 'rix Joseph L.Hoffmann as se I,Admr.C.T.A•Joseph L.Hoffmann P.Parasolick,Admr.Joseph L.Hoffmann Eugene Compt on &.~1 •Hanlon,Exrs.Barna and Barna L.Eisenberg,,o.B. N•C .T •A•Barna and Ba rna .Gamble,Admrx.Barna and Barna .y M.White,Exrx.Barna and Barna J.Campus,Jr., strator Bassi and Rega I B.Bas si,Ex r.Bassi and Rega ,1 V.Costanza, Costanza Shaffer & !):'.!L ~o s !.~.n~____ r ~', 1 0 6.9 1 1 2.0 0 6 O.8 7 237.03 2 0 2.8 7 827.71 9 5.8 0 1 5.0 0 9 0.0 0 8 7.2 5 ,5 ¥-7(1 3 5.7 1 3 7.6 0 7 4.5 0 6 2.3 0 7 9.6 3 1 0 O.0 2 1.9 0 3 2 3.8 8 4 9.4 7 . 1 8.4 4 4 9.4 7 6.8 9 5 O.4 4 5.8 2 1.0 2 4 0.0 0 3 0.0 0 5 3.6 8 4 4.2 2 2 2.5 0 5 7.5 9 1 3."9 4.1 6 s 4 O.0 0 6 7.0 0 6 5.0 0 1 3.7 6 O.1 0 2 7.4 2 6.2 6 s 1 5 O.0 O. 7 5.0 0 27.65~26s 2 7.6 5 O.2 6 T., 11.535.00 2.7 7 5.8 1 8.7 5 '7.1 9 S 2 7.6 5 O.2 6 1 8.8 9 1.0 7 s - 1 8.8 9 1.0 7 T - 96.0 0 4 4.0 0 8 O.6 8 1 3.7 5 1 7.7 3 1 4.4 5 2 2.5 0 1 6.5 0 41.0 0 5.5 0 o O.0 0 1 4.0 0 1 4.0 0 7.3 2 1 2.3 1 4.0 0 O.0 0 7.0 0 t5.1 0 '15.11 4 2.3 9 1.0 0 2 1.7 3 4 2.5 0 4.6 9 '3.4 6 s -~\~RECEIPT FOR CERTIFIED MAIL-30~\(plus postage) SENT TO POSTMARK J.Fell in.C.P.A.OR DATEJames _STREET AND NO. 1805 Law &Finance Bldg. P.O.,STATE AND ZIP CODE Pittsbur~Pa.15213-~~-OPTI NAt SERVICES FOR ADDITIONAL FEES RETURN'[>1.Shows to whom and date delivered ..........•15¢ RECEIPT With delivery to addressee only ............65¢ 2.Shows to Whom,date and where delivered ..35¢SERVICES With delivery to addressee only ............85¢ DELIVER TO ADDRESSEE ONLY ......................................................50<1 SPECIAL DELiVERY (extra f_required)...................................._.~ ;. CD ex::>ena ~ "".t QZ PS Farm 3800 Apr.1971 NO INSURANCE COVERAGE PROVIDED- NOT FOR INTERNATIONAL MAIL (See other side) ."GPO:1972 0 -460-743 4. STICK POSTAGE STAMPS TO ARTICLE TO COVER POStAGE {first class or airmaill, CERTIFIED MAIL FEE,AND CHARGES FOR ANY SELECTED OPTIONAL SERVICES.(see front) 1.If you want this receipt postmarked,stick the gummed stub on the left portiol!Of the address side of the article,leaving the receipt attached,and present the article at a post office service window or hand it to your rural carrier.(no extra charge) 2.If you do not want this receipt postmarked,stick the gummed stub on the left pottion of the address side of the ~rticle.date.detach and retain the receipt,and mail the article. 3.jf you want a'return receipt,write the certified-mail number and your name and ~ddress on a'return receipt card,Form 3811,and attach it to the back of the article by means of the gummed ends.Endorse'front of article RETURN RECEIPT REQUESTED. If you wal , ADDRESSEE ONLY.Place the same endorsement·in line 2 of the return receipt card if that !'ervice is requested. 5.Save this receipt and present it if you make inquiry. • r-oo (J)o ~ """Q Z ~ -. SENT TO POSTMARK OR DATEJ~,Martio-.&J~ STREET AND NO. -.lJ..South Co 11 ege Street XP.O.,STATE AND ZIP CODE Washington,Pa.15301 OPTIONAL SERVICES FOR ADDITIONAL FEES RETURN [::>1.Shows to whom and date delivered ...........15¢ RECEIPT With delivery to addressee only ............65¢ 2.Shows to whom,date and where delivered ..35¢SERVICES With delivery to addressee only ............85¢ oruVER TO ADDRESSEE ONLy ......................................................50ft ----sPECIAL DETIVERY (extra fee required)...................................._.- PS Form 3800 NO INSURANCE COVERAGE PROVIDED-(See other side)Apr.1971 NOT FOR INTERNATIONAL MAIL '"GPO:1972 0 -460-743 STICK POSTAGE STAMPS TO ARTICLE TO COVER POstAGE (first class or i1irmaill, CERTIFIED MAIL FEE,AND CHARGES FOR ANY SELECTED OPTIONAL SERVICES.(see front) 1.If you want this receipt postmarked,stick the gummed stub on the left portion of the address side of the article,leaving the receipt attached,and present the article at a post office service window or hand it to your rural carrier.(no extra charge) 2.If you do not want this receipt postmarked,stick the gummed stub on the left portion of the address side of the article,date,detach and retain the receipt,and mail the article. 3.If you want a return receipt,write the certified-mail number and your name and address on a return receipt card,Form 3811,and attach it to the back of the article by means of the gummed ends.Endorse front of article RETURN RECEIPT REQUESTED. 4.If you want the article delivered only to the addressee,endorse it on the front DELIVER TO ADDRESSEE ONLY.Place the same endorsement in line 2 of the return receipt card if that~service is requested.• 5.Save this receipt and present it if you make inquiry. .ollIIIlIlII RECEIPT FOR CERTIFIED MAIL-30~'(pius postage) SENT TO POSTMARK Service OR DATE_.Lnt.e..r.oa]Revenue STREET AND NO. P.O.Box 2488 P.O.,STATE AND ZIP CODE Pittsburgh,Pa.]5230 OPTIONAL SERVICES FOR AOOITIONAL FEES RETURN [>1.Shows to whom and date delivered ............15¢ RECEIPT With delivery to addressee only ............65¢ 2.Shows to Whom,date and where delivered ..35¢SERVICES With delivery to addressee only ............85¢ DELIVER TO ADDRESSEE ONLy ......................................................501t 'SPECIAL DELIVERY (extra fee required)...................................._.- ~ 0) 0) a ~ 'o:;j- Q Z PS Farm 3800 Apr.1971 NO INSURANCE COVERAGE PROVIDED-- NOT FOR INTERNATIONAL MAIL (See other side) «GPO:1972 0 -460-743 STICK POSTAGE STAMPS TO ARTICLE TO COVER POSTAGE (first class or airmaill,' CERTIFIED MAIL FEE,AND CHARGES FOR ANY SELECTED OPTIONAL SERVICES.(see front! 1.If you want this receipt postmarked,stick the gummed stub on the left portion of the address side of the article,leavinl the receipt attached,and present the article at a post office service window.or hand it to your rural carrier.(no extra charge) 2,If you do not want this receipt postmarked,stick the gummed stub on the left portion Of the address side of the article,date.detach and retain the receipt,and mail the article. 3.If you want.a return receipt,write the certified-mail number and your name and address on a return receipt card,Form 3811,and attach it to the back of the article by means'of the gummed ends:Endbrse front of article RETURN RECEIPT REQUESTED.. 4.If you want the article delivered only to the addressee,endorse it on the front DELIVER .TO ADDRESSEE ONLY.Place the same endorsement .in line 2 of the re.turn receipt card if that ~ervice is requested. 5.Save this receipt and present it if you make inquiry. RECEIPT FOR CERTIFIED MAIL-30~\(pius postage) SENT TO POSTMARK OR DATE ~to.rLI>--Ros-e.nhe..t:.9-,-Esq STREET AND NO. 200 WaslLi ngton Trust Bldg. P.O.,STATE AND ZIP CODE Washington,Pa.t5.301 OPTIONAL SERVICES FOR AOOITIONAL FEES RETURN t>1.Shows 10 whom and date delivered ...........15¢ RECEIPT With delivery to addressee only ............65¢ 2.Shows to whom,date and where delivered ..35¢SERVICES With delivery to addressee only ............85¢ DELIVER TO ADDRESSEE ONLy ......................................................50(/ SPECIAL DELIVERY (extra fee required).................................... Nco eno """"""'" QZ PS Form 3800 Apr.1971 NO INSURANCE COVERAGE PROVIDED- NOT FOR INTERNATIONAL MAIL (See other side) ."GPO :1972 0 -460-743 STICK POSTAGE STAMPS TO ARTICLE TO COVER POstAGE (first class or airmaill,· CERTIFIED MAIL FEE,AND CHARGES FOR ANY SELECTED OPTIONAL SERVICES.(see front> L If you want this receipt postmarked,stick the gummed stub on the left portion of the address side of the article,leavinl the receipt attached,and present the article at a post office service window or hand it to your rural carrier.(no extra charge) 2.If you do not want this receipt postmarked,stick the gummed stub on the left portion of the address side of the article,date,detach and retain the receipt,and mail the article. 3.If you want a return receipt,write the certified·mail number and your name and address on a return receipt card,Form 3811,and attach it to the back of the article by means of the gummed ends.Endorse front of.article RETURN RECEIPT REQUESTED. 4.If you want the article delivered only to the addressee,endorse it on the front DELIVER TO ADDRESSEE ONLY.Place the same endorsement in line 2 of the return receipt card if thllt ~ervice is requested. 5.Save this receipt and present it if you make inquiry. RECEIPT FOR CERTIFIED MAIL-30~~(plus postage) SENT TO POSTMARK Whi te Eagle Linen OR DATEServic..es STREET AND NO. P.o.Box 4040 P.O.,STATE AND ZIP CODE Pgh.,Pa.15201 OPTIONAL SERVICES FOR ADDITIONAL FEES RETURN [:>1.Shows to whom and date delivered ...........15T· RECEIPT With delivery to addressee only ............65¢ 2.Shows to whom,date and where delivered ..35¢SERVICES With delivery to addressee only ............85¢ DELIVER TO ADDRESSEE ONLy ......................................................50ft 'SPECIAL DELiVERY (extra fee required)....................................-.- N (j) OJo -.::::t ~ QZ PS Form 3800 Apr.1971 NO INSURANCE COVERAGE PROVIDED- NOT FOR INTERNATIONAL MAIL (See other side) ""GPO:1972 0 -460-743 STICK POSTAGE STAMPS TO ARTICLE TO COVER POSTAGE (first class or airmaill, CERTIFiED MAIL FEE,AND CHARGES FOR ANY SELECTED OPTIONAL SERVICES.(see frontl 1.If you ,want this receipt postmarked,stick the gummed stub on the left portion of the address side of the article,leaving the receipt attached,and present the article at a post office service window or hand it to your rural carrier.(no extra charge) 2..If you do not want this receipt postmarked,stick the gummed stub on the left portion of the address side of the article.date.detach and retain the receipt,and mail the article. 3:If you want a return receipt,write the certified-mail number and your name and address on a return receipt card,Form 3811,and attach it to the back of the article by means of the gummed ends.Endorse front of article RETURN RECEIPT REQUESTED." 4.If you want the article delivered only to the addressee,endorse it on the front DELIVER,TO ADDRESSEE ONLY..Place the same endorsementin line 2 of the return receipt card if that 'service is requested. 5.Save this receipt and present it if you make inquiry. PS Form 3800 NO INSURANCE COVERAGE PROVIDED-(See other side) Apr.1971 NOT FOR INTERNATIONAL MAIL ."GPO:1972 0 _460-743 "'"0) 0) C> ~ ~ •QZ SENT TO _An.Qe..t:.S..Q.D.-'T.J:ans£e r Mo~Ln..g &StOLa.g£- STREET AND NO. 231 Burton Avenue P.O.,STATE AND ZIP CODE Washiniton Pa.15301 IrPTIONALSERyiillfijRADDiTIONALFEES. RETURN ~1.Shows to whom and date delivered 15¢RECEIPT With delivery to addressee only 65¢ 2.Shows to whom,date and where delivered ..35¢ SERVICES With delivery to addressee only 85¢ DELIVER TO ADDRESSEE ONLy 50,j SPECIAL DETiVERY (extra fee required)-. POSTMARK OR DATE STICK POSTAGE STAMPS TO ARTICLE TO COVER POstAGE (first class or airmaill, CERTIFIED MAIL FEE,AND CHARGES FOR ANY SELECTED OPTIONAL SERVICES.(see front> 1.If you want this receipt postmarked,stick the gummed stub on the left portion of the address side of the article,leaving the receipt attached,and present the article at a post office servicewindoworhandittoyourruralcarrier.(no extra charge).. 2.If you do not want this receipt postmarked,stick the gummed stub on the left portion of the address side of the article.date:detach and retain the receipt.and mail the article.·. 3.If yOll want a return receipt,write the certified-mail number and your name and address on a return receipt card,Form 3811,and attach it to the back of the article by means of the gummed ends.Endorse·front of article RETURN RECEIPT REQUESTED. 4.If you want the article delivered only to the addressee,endorse it on the front DELIVER TO ADDRESSEE ONLY.Place the same endorsement in line 2 of the return receipt card if that ',service is requested.. 5.Save this receipt and present it if you make inquiry. RECEIPT FOR CERTIFIED MAIL-30~'(plus postage) SENT TO POSTMARK Midland OR DATE-Mar i ne Bank STREEt AND NO. One Marine Midland Center P.O.,STATE AND ZIP CODE Buffalo,New York 14240 OPTIONAL SERVICES FOR ADDITIONAL FEES RETURN [:>1.-Shows to whom and date delivered ...........15¢ RECEIPT With lIelivery to addressee only ............65¢ 2.Shows to whom,date and where delivered ..35¢SERVICES With delivery to addressee only ............85¢ DELIVER TO ADDRESSEE ONLY ......................................................SOli 'SPECIAL DELiVERY (extra fee required)....................................-.- L!') 0') 0") o ...-:::t ~ rJZ PS Form 3800Apr.1971 NO INSURANCE COVERAGE PROVIDED-(See other side). NOT FOR INTERNATIONAL MAIL ."GPO:1972 0 _460-743 l ... ~ 1 STICI(POSTAGE STAMPS TO ARTICLE TO COVER PO~AGE (first class or airmail), CERTIFIED MAIL FEE,AND CHARGES FOR ANY SELECTED OPTIONAL SERVICES.(Sell front) 1.If you want this receipt postmarked,stick the gummed stub on the left portion of the address side of the article,leaving the receipt attached,and present the article at a post office service Window or hand it to your rural carriet.(no extra charge) 2.If you do not want this receipt postmarked,stick the gummed stub on the left portion of the address side of the article.date.detach and retain the receipt,and mail the article. 3.If you want a return receipt,write the certified-mail number and your name and address on a return receipt card,Form 3811,and attach it to the back of the article by means of the gummed ends.Endorse front of article RETURN RECEIPT REQUESTED. 4.If you want the article delivered only to the addressee,endorse it on the front DELIVER TO ADDRESSEE ONLY.Place the same endorsement in line 2 of the return receipt card if that I service is requested. 5.Save this receipt and present it if you make inquiry. RECEIPT FOR CERTIFIED MAIL-30~((pius postage) SENT TO POSTMARK OR DATE_~teplteai.~chmaD-,-E.s_q_. STREET AND NO. --125 Washington Trust Bldg. P.O.,STATE AND ZIP CODE Washington~Pa.15301 OPTIONAL SERVICES FOR ADDITIONAL FEES RETURN l:>1.Shows to whom and date delivered ...........15¢ RECEIPT With delivery to addressee only ............65¢ 2.Shows to whom,date and where delivered ..35¢SERVICES With delivery to addressee only ............85¢ DillVER TO ADDRESSEE ONLy ......................................................50cl SPECIAL DELiVERY (extra fee required)....................................-.- c..o 0) 0) o ~ ~ QZ PS Form 3800Apr.1971 NO INSURANCE COVERAGE PROVIDED--NOT FOR INTERNATIONAL MAIL (See other side) ."GPO:1972 0 -460-743 STlC«POSTAGE STAMPS TO ARTICLE TO COVER POstAGE lfirst class or airmaill, CERTIFIED MAIL FEE,AND CHARGES FOR ANY SELECTED OPTIONAL SERVICES.lsee front! 1.If you want t~is receipt postmarked,stick the gummed stub on the left portion of the address "Side of the article,leaving the recei~t attached,and present the article at a post office service window or hand it to your rural carrier.lno extra charge). 2.If you do not want this receipt postmarked,stick the gummed stub on the left portion of the address side of the article.date.detach and retain the receipt,and mail the article. 3.If you want a .return receipt,write the certified-mail number and your name and address on a return receipt card,Form 3811,and attach it to the back of the article by means of the gummed ends.Endorse front of article RETURN RECEIPT REQUESTED. "4.If you want the article delivered only to the addressee,endorse it on the front DELIVER TO ADDRESSEE ONLY.Place the same endorsement in line 2 of the return receipt card if that service is requested. 5.Save this receipt and present it if you make inquiry. RECEIPT FOR CERTIFIED MAIL-30~<(pius postage) SENT TO POSTMARK OR DATE_1:io.w.aI-.LE..~(ioJ_ci[oXl)_~q . STREET AND NO. 60 West Wheeling Street P.O.,STATE AND ZIP CODE Washington,Pa.15301 OPTIONAL SERVICES FOR AODITIONAL FEES RETURN [>1.-Shows to whoriiand date delivered ...........1sT' RECEIPT With delivery to addressee only ............65¢ 2.Shows to whom,date and where delivered ..35¢SERVICES With delivery to addressee only ............85¢ DELIVER TO ADDRESSEE ONLy......................................................50<1 'SPECIALljiliVERY (extra fee required)....................................-,- coco OJo -=:::t ~ •Q Z PS Form 3800Apr.1971 NO INSURANCE COVERAGE PROVIDED--NOT FOR INTERNATIONAL MAIL (See other side) '"GPO:1972 0 -460-743 STICK POSTAGE STAMPS TO ARTICLE TO COVER POStAGE (first class or airmaill, CERTIFIED MAIL FEE,AND CHARGES FOR ANY SELECTED OPTIONAL SERVICES.(see front> 1.If you want this receipt postmarked,stick the gummed stub on the left portion of the address side of the article,leaving the receipt attached,and present the article at a post office service window or hand it to your rural carrier.(no extra charge) 2.If you do not want this receipt postmarked,stick the gummed stub on the left portion of the address side of the article,date.detach and retain the receipt,and mail the article. 3.If you want a return receipt,write the certified-mail number and your name and address on a return receipt card,Form 3811,and attach it to the back of the article by means of the gummed ends.Endorse froht of article RETURN RECEIPT REQUESTED. 4.It you want the article delivered only to the addressee,endorse it on the front DELIVER TO ADDRESSEE ONLY.Place the same endorsement in line 2 of the return receipt card if that~ervice is requested. 5.Save this receipt and present it if you make inquiry. .;RECEIPT FOR CERTIFIED MAIL-30~'(plus postage) SENT TO POSTMARK James C.McCreight,Es~/OR DATE STREET AND NO. 8th Floor,Washington Trust Bldg. P.O.,STATE AND ZIP CODE Washington,Pa.15301 OPTIONAL SERVICES FOR ADDITIONAL FEES RETURN t>1.Shows to whom ani!date delivered ...........1sT' RECEIPT With delivery to addressee only ............65¢ 2.Shows to whom,date and where delivered ..35¢SERVICES With delivery to addressee only ............85¢ DELIVER TO ADDRESSEE ONLY ......................................................50</ ---sPECIAL DELIVERY (extra fee required)....................................-,- Ln co 0) o -.::;;t .~ •QZ /', ~ -., PS Form 3800Apr.1971 NO INSURANCE COVERAGE PROVIDED- NOT FOR INTERNATIONAL MAIL (See other side) ."GPO:1972 0 -460-743 STICK POSTAGE STAMPS TO ARTICLE TO COVER POstAGE (first class or airmaill, CERTIFIED MAIL FEE,AND CHARGES FOR ANY SELECTED OPTIONAL SERVICES.(see front> 1.If you want this receipt postmarked,stick the gummed stub on the left portion Of the address side of the article,leaving the receipt attached,and present the article at a post office service window or hand it to your rural carrier.(no extra charge) 2.If you do not want this receipt postmarked,stick the gummed stub on the left portion of the address side of the article,date.detach and retain the receipt,and mail the article. 3.If you want a return receipt,write the certified-mail number and your name and address on a return receipt card,Form 3811,and attach it to the back of the article by means of the gummed ends.End(lrse front of article RETURN REC,EIPT REQUESTED. 4.if you want the article delivered only to the addressee,endorse it on the front DELIVER 'TO ADDRESSEE ONLY.Place the same endorsement in line 2 of the return receipt card if that lervice is requested.. 5.Sliv~this receipt and present it if you make inquiry•• ---_.----' , ~ .. 'tclnt-.' ank,N.A.,Exr. Huff Serene,Exrx. ~rimes,Exr. ,es S.Koval,Admr. ~.ignelli,Exr. Bebout,Jr.,Exr. ary Curran,Exrx. R.Donaldson,Exr. 'I Bank,N.A.,Trustee 3 William Phillips & R.Phillips,Exrs. n Bank,N.A.,Exr. d &Final Acct.0f cet Brownlee Hancher, ving Exrx. A.Humphreys & rd Humphreys,Jr., tors ,A.Golmitz,Exr •. hine Machinak,Exrx. d Ray Montgomery," istrator Attorney Davis G.'Yohc Peacock,Keller, Yohe &DclY Pea c 0 c k,I(ellc r , Yohe &Day Pe cl c 0 c k,I,ell er , Yohc &Day Peacock,Keller, Yohe &Day James R.Donaldson James R.Donaldson James R.Donaldson James R.Donaldson James R.Donaldson James R.Donaldson Patrono,Ceisler, Edwards &Pettit Patrono~Ceisler, Edwards &Pettit Patrono,Ceisler, Edwards &Pettit Patrono,Ceisler, Edwards &Pettit Patrono,Ceisler, Edwards &Pettit ,•,r-, iana Burleigh Patrono,Ceisler, ~0lt.'.t'5.r_x.-."'"-'E_d_w_a_r_d_s--.:..&_·_P_e_t_t_i_t_"_ 635-00 + 500-00 + 8728-99 +",e ~863-99 0 63066-20 -"' 4,000-00 + 196-00 +~150-00 + 2~636-43 + 84-00 + l..021 -29 + 23-23 + 41 -00 +' 1l>4-08 + 19-31 + 42-50 + 441-89 + 300-00 + 53-68 + ~064-74 + 60-87 + 202-87 + 1 ~4 81 - 14 + ~900-00 + 1..634-79 + 194-50 + 323-88 + 40-00 + 63..066 -20 * .. - / 111:387 6/14/74 A G R E E M EN T I.PARTIES This Agreement entered into by the following parties: Evelyn M.Poe11ot Inghram,individually and as executrix of the Estate of John Garrett Inghram (hereinafter "Inghram"),First\- ., Federal Savings and Loan Association of Washington (hereinafter "First Federal"),Pittsburgh National Bank as trustee under a revocable life insurance trust agreement with John Garrett Inghram (hereinafter "PNB"),Penn Mutual Life Insurance Company (herein- after "PM")and Martha S.Crouse (hereinafter "Crouse"),individually and as mother and guardian ad litem of John Inghram,Megan Inghram and James Inghram,minors,(hereinafter "the Children"). I I.PREAMBLE 1.John Garrett Inghram and Martha S.Swansboro were married on or about December 10,1955.They had three children whose res- pective names and birthdates are:John Inghram,February 16,1958, Megan Inghram,September 20,1960,and James Inghram,May 22,1963. 2.John Garrett Inghram and Martha S.Inghram were divorced on or about July 24,1964. 3.Martha S.Inghram married John E.Crouse on or about May 22,1965. 4.Inghram and PNB entered into a revocable life insurance trust agreement on or about March 19,1964,which agree- ment was amended on August 5,1964,January 13,1967 and February 27,1970 (hereinafter "the Trust").True copies of said revocable - life insurance trust agreement and amendments thereto are attached hereto as Exhibit No.1. 5.On or about October 13,1969 John Garrett Inghram purchased certain real property situate at 105 Oakwood Road, McMurray in the County of Washington,Pennsylvania. 6.On or about October 13,1969 in connection with the purchase of said real property John Garrett Inghram received a loan from First Federal and executed a mortgage and note in consideration therefor,which mortgage is recorded in the office of the Recorder of Deeds of Washington County,Pennsylvania at Mortgage Book 713,Page 87. 7.John Garrett Inghram on or about October 13,1969 assigned ~o First Federal as further collateral for said mortgage policy of life insurance No.5121563 issued by PM wherein he was designated the insured. 8.John Garrett Inghram married Evelyn M.Poellot on or about February 14,1970. 9.By Deed dated March 30,1971 and recorded on said date in Deed Book 1334,Page 611 in the office of the Recorder of Deeds of Washington County,Pennsylvania the said John Garrett Inghram and Inghram,his wife,did convey the aforesaid real estate to John G.Inghram and Inghram,his wife,thus creating a tenancy by the entireties in said real estate. 10.John Garrett Inghram died testate on October 30, 1971 at which time title in said real estate vested in Inghram individually as surviving tenant by the entireties. -2- 11.On January 4,1972 letters testamentary were issued to Evelyn M.Poe110t Inghram as executrix of the Will of John Garrett Inghram by the Register of Wills of Washington County, Pennsylvania in the Estate of John Garrett Inghram,Deceased at docket No.63-72-11. 12.On or about November 27,1973 an action in equity was commenced in the Court .of Common Pleas of Washington County, Pennsylvania captioned John Inghram,Megan Inghram and James Inghram,minors,by Martha S.Crouse,their mother and guardian, and Pittsburgh National Bank,Trustee under the inter vivos trust of John G.Inghram,deceased v.Evelyn M.Inghram, individually,and Evelyn M.Poellot Inghram,Executrix under the Will of John Garrett Inghram,deceased,and First Federal Savings and Loan Associa.tion of Washington,and The Penn Mutual Life Insurance Company,a corporatio~and docketed at Book 41,Page 65, No.6896,in which proceedings Crouse was appointed guardian ad litem of the Children by Order of Court dated November 27,1973. 13.On or about February 14,1974 the Children by Crouse, mother and natural guardian and guardian ad litem,filed a Petition for Citation on Executrix to File an Account for Certain Assets in the matter of In Re Estate of John Garrett Inghram,Deceased,in the Court of Common Pleas of Washington County,Pennsylvania, Orphans'Court Division and docketed at No.63-72-11 in which pro- ceeding Martha S.Crouse was appointed guardian ad litem for the Children by Order of Court dated February 15,1974. 14.On January 15,1970 Crouse obtained a judgment in the amount of $1,500 against John Garrett Inghram for support in -3- a proceeding captioned Martha Inghram Crouse v.John Garrett Inghram and docketed at No.102 January Term 1970 D.S.B.in the Court of Common Pleas of Washington County,Pennsylvania,and has a further claim against John Garrett Inghram and his Estate for support by reason of an agreement executed by John Garrett Inghram and Martha Swansboro Inghram,now Crouse,on May 22,1964. 15.Evelyn M.Poe11ot Inghram has commenced an action captioned Evelyn M.Poe11ot Inghram v.Pittsburgh National Bank and docketed at No.739 July Term 1972 in the Court of Common Pleas of Westmoreland County,Pennsylvania. 16.On May 1,1974 there will be due and payable under PM policy No.5121563 the sum of $36,007.04. III.PROVISIONS NOW,THEREFORE,desiring to achieve settlement and resolution of the various disputes and controversies that exist among themselves,the parties hereto agree as follows: 1.The preamble hereto is incorporated herein by reference. 2.With respect to any monies now due and payable and to become due and payable,under,by reason of,or in connection with the note and mortgage executed on or about October 30,1969 by John Garrett Inghram,First Federal and Inghram agree that that portion of the principal and income of the Trust,as amended, of which the Children are beneficiaries,shall be,and is hereby released from liability for the payment of any part of such debt. -4- 3.The following actions shall be settled and discon- tinued as of record or it shall be marked satisfied by the party or parties filing same with each party bearing his own costs and each party hereto shall execute any and all documents required to effect such settlement and discontinuance or settlement and shall take such action as may be necessary to effect such settlement and discontinuance or settlement. John Inghram,et a1.v.Evelyn Inghram,et a1., Book No.41,Page 65,No.6896 in the Court of Common Pleas of Washington County,Pennsylvania Martha Inghram Crouse v.John Garrett Inghram, No.102 January Term 1970 D.S.B.in the Court Common Pleas of Washington County,Pennsylvania 4.Evelyn M.Poe11ot Inghram agrees to surrender any and all rights she may have to request or demand a distribution from the Trust to enable her to complete a four-year class in business administration at an agreed college or university plus one additional year of postgraduate work,which right may exist by reason of the fifth unnumbered paragraph of the amendment dated January 30,1967 to the Trust. 5.Evelyn M.Poe11ot Inghram,individually and as execu- trix of the Will of John Garrett Inghram,agrees that that portion of the principal and income of the Trust of which the Children are beneficiaries is hereby released from any further liability for the payment of any further Federal Estate Taxes or Pennsylvania Transfer Inheritance or Estate Taxes as may now be due or become due by reason of the death of John Garrett Inghram. -5- • 6.The Children release Inghram,individually and as executrix of the Estate of John Garrett Inghram,PNB and the Estate of John Garrett Inghram from any and all claims they may have against Inghram,PNB or said Estate,by reason of the payment of Federal Estate taxes due and heretofore paid by reason of John Garrett Inghram's death from the Childrens'Trusts. 7.PM shall pay promptly fifty percent (50%)of the proceeds now due and payable to its policy of insurance No.5121563 to Inghram.It shall pay the remaining fifty percent"(50%)to PNB.PNB shall add said sum to the principal of the Childrens' Trusts.Such payment shall constitute full and complete discharge of all PM's liability under,by reason of,or in connection with said policy. 8.PNB,as Trustee,promptly shall pay from the Childrens' Trusts the sum of $8,800 to Inghram. 11.All actions called for by this Agreement shall be completed by the parties responsible therefor within thirty (30) days of the effective date of this Agreement. -6- ~ I 12.Inghram,having the right to withdraw her one-half (1/2)of the trust principal from the Trust pursuant to the amendment to the Trust dated February 27,1970,agrees to with- draw said principal and PNB agrees to pay over said principal upon receipt from the Internal Revenue Service of an estate tax closing letter with respect to the Estate of John Garrett·Inghram,Deceased. 13.This Agreement shall be submitted to the Court of Common Pleas of Washington County,Orphans'Court Division for approval by the Cou~t.If the Court approves of the Agreement, copies of the Agreement may be filed by any party hereto in any proceeding referred to herein. .14.In the event that either the Internal Revenue Service or the Commonwealth of Pennsylvania asserts that there is due or may become due by reason of the death of John Garrett Inghram either Federal Estate Taxes or Pennsylvania Transfer Inheritance or Estate Taxes which have not heretofore been paid, Inghram both as Executrix and individually covenants to defend the Childrens'Trusts against such tax claims and to indemnify the Childrens'Trusts against any liability ultimately resulting from such tax claims. 15.The Children and Crouse,jointly and individually, release Inghram individually and as executrix of the Estate of John Garrett Inghram and said Estate from any and all claims which they jointly or individually may now have against Inghram or the Estate,or both. -7- IV.EFFECTIVE DATE Irrespective of when this Agreement was executed by the various parties,it shall be construed to have been executed at Washington County,Pennsylvania on the 1974 which shall be its effective date. day of _ IN WITNESS WHEREOF,and intending to be legally bound hereby,the parties have set their hands and seals. WITNESS: (SEAL) Evelyn M.Poellot Inghram WITNESS: (SEAL)'T;EL"v~e'"'l"l-y~n~M""'.--';::P;-o-e""l""l-o""':'t~I""n-g""h-r-am , Executrix of the Estate of John Garrett Inghram,Deceased ATTEST: ATTEST: ATTEST: WITNESS: WITNESS: -8- First Federal Savings and Loan Association of Washington By _ Pittsburgh National Bank By Penn Mutual Life Insurance Company By ;-:--~-o;::;--~-----::;:,-,...--.--.r--.r-or(SEAL)Martha S.Crouse,Individually (SEAL)~M""'a-r7tT'h-a--;::;S:-.---;::C;-r-o-u-s-e-,--;:G~u-a-r-d""i-a-n---;.A~d Litem for John Inghram,Megan Inghram and James Inghram,Minors it.:..:::~l-:t::'. ..... REVOCABLE LIFE n~SURANCE TRUSTAGREE}ffiNT 1'7/;'/··).....,...../ .THIS AGREENENT,entered into this ;'"day 0,£//:~/.:c/J' by and between JOlIN ~~TTINGHrJUi of Washington County,Pennsylvania, (hereinafter referred to as the 'iINSURED")and PITTSBURGH NATIONAL BANK,'of Pittsburgh;Allegheny County,Pennsylvania,(hereinafter referred to as the "TRUSTEE"); '. l~I T N E SSE T a: WHEREAS,the policies of life and/or accident insurance issued on'the life of the Insured which are listed on the attached schedule flAil,are to be made either directly or contingently payable to and may be deposited with the Trustee; NOW,THEREFORE,THE PARTIES HERETO AGREE that at the death of .' the Insured,or at such other time or times thereafter as may be provided ~n the aforementioned policies,the Trustee shall collect the total amount of insurance then payable to it as Trustee hereunder and the Trustee shall hold the amount so collected,together with any other property received by it from the Insured's estate or from any other source,either then or there- after,upon the following trusts. ARTICLE I.TRUSTS• •I A.The Trustee shall hold the principal of the Trust Estate as one fund and shall pay the net income therefrom,in -..-=o-_.........~__..._.__._.... •••-.-..._,~-__....._··...A.•••.•_.._•• _..........,.~, Exhibit·T···· ") .... quarter-annual installments,.to or for the benefit of the issue of the Insured living at the date of each quarter-annual income payment,per stirpes;such pa~ents to continue until the youngest child of the Insured alive at the time of any quarter-annual income payment attains the age of twenty-two (22)years.Further,during the period of time that the income 'f~o~:~h~Trust Estate is being so distributed,the Trustee is authorized ,I - -...- _-.,,- to pay and distribute to or for the benefit of the Insured's issue so much of the principal thereof as the Trustee deems advisable for their comfort, maint7nance,support and complete education,including preparatory,college ··..&'II and post-graduate or professional training,with no duty to equalize the ....---.....•• °0 •.',.'••••_~....."• -....:.I"'"a.:•••_....'._••.".. said payment"s-'of ·prinCl.p·al"to"'or for-the benefit pf the Insured's issue. II •,i.,,.,....._..'..::~"..:~.;,:~--:'.~_":..~~~;!".....,:.0 ....r ,._•....._'.'"._ __.___.. ....-:--~..N'otWTthsbmdlng-the"foregoingprovisions and in -·ce:--.:,,::.:.\..=.:~~..:::._..__~...:~:~..addition thereto,the Trustee shall be specifically authorized to accumu- late all or any part of the net income to which any minor beneficiary is '-."':'_..-..----_.-----.--_..~.-..-. entitled u~d~i:'tt{e~;foreg-o:ing-pto"i:si:ons"'ancrwHich'the Trustee,in its sole ti:·.~'7-"",•.,:."~',,:.,..-_'.,:_,.-_..,.._.. and abs·olut"e d'{sc£etfon~'"'deems u'ri'necess'ary 'foY "the comfort.,support and iri t~:.c fC'7~·~...:.:.:.~.:.:-.-:.:~.:~::"-',E :..._.,.'.".... .education and well being of'any s-lich beneficiary;said accumulated income c~,-e .•••"--"-:-.::.'-::.•.,,''.::..~. --'......-'..._".shaff-b-e"added"fo'tiie -snare "of -tlle frti'st""1ater 'created for that child or h ~"C.•-r,;:•.,...,.,~p <:.r .-''..~~•.".-.-.."..',.,"-.••.'•.i~'the'ev~nt-0'£li'is ~oi ner 'death :pii'or to the:division of the trust into i~ai~i"s~~il l;r":;~id'arid'--d.istiib~t~d to'tlie:personal representative of his ,::..-..:"''''::.:':":..:or her estate•::'~:::. .--_..- .t'h:s:...As ~a~d 'when the youngest child of the Insured,alive at the time of any given income payment,attains the age of twenty-two (22)years ~.' or at the death of the sui~ivof'b£"th~'insur~d's~children,whichever is'the ~~~iie~:~~~~t:;theT~u~tee shall divide'the'principal'of the Trust Estate then in its hands into as many equal shares,as there are children of the Insured,if any;liVing at the time for this division and/or children of the Insured then deceased with issue of them then surviving. -2- r--- " .. 1.One of such equal sharas shall immediately vest in and be distributed to the then living issue,per'stirpes,of each .deceased child of the Insured,such distribution to be absolute and free of trust,subject,however,to the minority provisions hereinafter set forth. 2.One of such equal shares shall be held for the use and benefit of each of the Insured's then living children, and the Trustee shall pay to each such child of the Insured,or for his or her benefit,in quarter-annual installments,the net income from his or her share of the trust,for and during his or her lifetime. In addition,the Trustee is authorized,in its sole discretion,from time to time,to disburse to or for the benefit of the'Insured's child- .ren so much of the principal of their respective.shares of the trust as'the Trustee deems advisable for their comfort,maintenance,support and complete education,including preparatory,college and post-graduate ~or professional training.The Trustee is further authorized to disburse ._.,.from their.respective shares so much of the principal thereof as the. Trustee deems advisable to aid the.Insured's children in the event of any illness,injury or other emergency or condition affecting them,or any of them,wherein'money is needed. .Notwithstanding the foregoing provisions, and following the division of the Trust Estate into shares,as and when each child of the Insured attains the age of twenty-five (25)years,or at a~y time thereafter,he.or she shall have the right to withdraw one- half (1/2)of the then remaining principal of his or her share of the Trust Estate,absolutely and free of trust;and as and when each child -3- ( .') ._.~.~). ·\ '. ') I •• • of the Insured attains the age of thirty (30),years,or at any time there- after,he or she shall have the right to withdraw any and all balance of the then remaining principal of his or her share of the Trust Estate,ab- solutely and-free of trust. .. In the'event any share:should be'less than Ten Thou~ sand:($lO,OOO.OO)'Dollars;the Trustee shall',have·the right to payout to th~beneficiary entitled thereto the then remain~ng principal of such share; provided,however,that'such beneficiary has then attained the age of twenty- k.-:....-:.. ...--.-~....-_..-.....~-~,-..--......-.....---)--........._.__..._:._."_. -....J.:!:..'~~:.:::..(.~..;:;-;-: i - J ~.....-C'.... •...-••'.•._.• •.....-;~.'......... • __.• .'..daring the'separate trust hereLn'created:forhLs or her benefLt,the Trustee ~fiaiFpay,:aii.(rdistribute~~he:then:reinaining-principarof"his or her share of ,th~trustCto his~or:her the~~iivtng~issue~-per stirpes,"absolutely and free bf tHist;isubj~ct~::'lio~ever,:'to the:om1.nority'-\jr'ovisions'hereinafter set forth. tiiOdef-au"lt of:1ssue"of~'such~deceased child:ot"the:Insure&-then surviving, ,ltitfi~~hai-ee'Shalt-'be:p~ld:'ana:aistribute(F.t~."tne:then~living'is'sue of the ;:nsu~~~fj:per stirpes:and-absolutely;=subject:,:however';:to',the minority iT~vl~i(mi:he'reinaf'te-r-'seOt forth;'provided,however,any portion of such share,which otherwise would be distributable to any beneficiary for whom a'f!hare is then held for his cYr:ner:ben'e-fit',-shaU:'b'e'added to such share i:o::b~:h'elc(:as though:an:origin'a!pOart:th-ereof.::-,::':;.:0 0 •• a:';':':'~:,;:-.:h~C;'::::tn,addid.on'to=and notwithstanding any of the foregoing ipr~~i~i~~'s/'the'Trustee:'shaif be 'a'uthoiized 'to disburse to or for _the bene- fit of MARTHA S.INGHRAM,the Ins'ured'5 former spouse,50 much of the prin- cipal of the Trust Estate,as the Trustee in its sole discretion shall deem ,'. ·___ I advisable to aid her in th~.event of any dire financial emergency related to health such as'sickness or accident wherein funds are needed,and for which no other source,in the opinion of the Trustee,exists to suitably satisfy the same.Such disbursements shall in all events cease upon the' remarriage of the Insured's former wife,and anydisburseme~ts so made shall, fOllowi~the division of the Trust Estate into shares,be charged equally against ~e shares held for the Insured's children.This authority shall in no event postpone or effect in any manner the right in the Insured's children to withdraw the principal of their respective shares as said ri&hts mature as above provided. D.If,at the time distribution is to be made hereunder in accordance with the foregoing provisions,none of the persons named or described above is living to take the principal of the Trust Estate, the then remaining principal of the Trust Estate shall be held and!or dis-' tributed as follows: 1.One-fourth (1/4)thereof in equal shares,absolutely and free of trust,to WAYNESBURG COLLEGE,Waynesburg,Pennsylvania and JEFFERSON MEDICAL COLLEGE,Philadelphia,Pennsylvania. 2.The balance thereof shall be held in further trust and the net income therefrom shall be paid and distributed in equal shares and in /'.l_,__'. quarter-annual installments to or for the benefit of the Insured's brother,RAy}10ND EDWARD INGHRAM and the Insured's sister,ELIZABETH S.JONES.Upon the death of , the Insured's brother,his share of the net income shall be paid and distributed to ,or for the benefit of his.wife.,THEU1AIRENE INGHRAM,and,upon her death,shall be added to the share distributable to the Insured's sister as provided above. Upon the death of the Insured's sister,her share of the net income shall be added to the share distributable to the Insured's said brother or his wife. -5- .,..._-........-..".--.~.......-' Upon the death of the survivor of the Insured's said brother,sister,and sister-in-law during the continuance of the trust hereinabove created for their benefit,or at the time for the crea- tion thereof in the event none of them is then living,the principal of. the Trust Estate as it is then constituted,shall be paid and distributed to.the then living children of the Insured's said brother and to the then living children of the Insured's said sister,.so that each such child who .is then living receives an equal share'thereof,absolutely and free of trust and where applicable,subject to the minority provisions hereinafter set .forth. ....L 1 ARTICLE II~_::TERMS AND CONDITIONS • ..P......'"_..''.•__•••c.._,..--......._•.~._...~•...._....<__ c~r::-:_'~~:,,~:·::.A..·~While in the hands of the Trustee,neither the principal nor the~income of the:Trust.Estate.shall'.be.liable:.for the..debts ..of~any.. beneficiary hereunder,nor shall the same be subject to seizure or attach- ment by any creditor of any beneficiary under any writ or proceeding at law ...-...,.....".........-....- or in equity,and no beneficiary hereunder shall have any power to sell, "-.'_-"-_..--....,..-_..':-.....:.._'..'"-..'-'0':"'__.•~_•...::•;'..-:....:_. .assign,encwnber,or .in any manner to'anticipate or dispose of his or her .:~. interest in the Trust Estate or in the income produced thereby. ~.~..-_..,_...:....'""~.-:---._.._.-...-...........--..-......._.-.,----_._.._-..'--:..- If any beneficiary who is entitled to receive a share of ~he:principal of the trust estate shall be a minor,:the Trustee is hereby au- thorized and empowered to continue to hold and manage such share for the bene- fit of such minor during his or he~minori~y,'and the Trustee may accumulate. all or any part of the income from such minor's share or pay so much thereof, together with such amounts of the principal of his or her share of the trust .........._.._. .' -6- ..') r'" ..) estate as it shall deem proper for his or her education,~aintenance and wel~ fare.In the disbursement of funds directed to be paid to or for the ·use and benefit of any beneficiary who shall be a minor,the Trustee may make pay- ment of the same to the parent,guardian or such other person a::·may have custody of the person of the minor at the time such payments are made,to be .used for the education,maintenance and support of such minor,but without liability on the part of the Trustee to see to the application of said pay- ments by the payee,and the receipt of any such person shall be a full ac- quittance of the Trustee as to any amounts so paid,or the Trustee may make payment of the same directly to or for the benefit of such minor beneficiary• .This shall be construed as a power only and shall not operate to suspend the absolute ownership thereof by such minor nor to prevent the absolute vesting thereof in such minor. L..•l ....'.~..".' ARTICLE III•-.-.,';'"".,......;.~'-..". IN ADDITION TO THE POWERS·CONFERRED BY LAlol,THE TRUSTEE SHALL HAVE THE FOLLOVlING DISCRETIONARY POWERS:'...'-..._a'~,.. ,-' .........-"--....---.. A.To retain as an investment for the trust estate,without any duty of diversification,any and all property,real or personal,received ,....... by the Trustee,which shall specifically include the authority to retain any.....-. stock received by it hereunder in PITTSBURGH NATIONAL BANK. ..- .B•To invest and reinvest the principal of the trust estate, :"'~'..... together with any income accumulated thereon,in such stocks,bonds,mortgages, securities or other property,real or personal,as it may believe advisable, ..... without being limited to the classes'of securities or investments in which trustees are authorized by law to invest trust funds.For the purpose of -7- r .I this Agreement,any dividend or other increment or distribution received by the Trustee from ~regulated investment company,attributable to or designated as capital gain realized by said investment company,shall be added to and become a part of the principal. c ......~".~... .'"--',..c.To sell any and all real estate held as a trust.asset,at .f -~"."......-...,..."__ _c ...__. such times,at public or private sale,-for such prices and upon such terms as _..-...-- ii"shall believe advisable,and to make,execute and deliver any deed or deeds t··"_.'.,."". tnerefor,conveying title thereto in fee 'simple absolute,or for any less es- f':t~':t~any ~pU~~haser ·or 'purchasers,'fr~ed arid discharged of 'any and all trusts k. ~'-.-::c.c.'~~"..r·,.'-:.....-.'.. ne'reund'er~..-_...._.--.~-.-••-.#••••_."--"-. ........~;.-·r-:·_",::-:- - __v 'D~""-To sell,exchange,lease,encumber,option or otherwise dispose of all or any portion of the trust estate in such manner and upon ,_..-._..."...........-..-""--.-. such terms··and ~c·ondi.tions ';'as i I £-snall "believe 'adv:Lsaole;"arid to make,-e"xecute and deliver deeJ~'~'"moit~iges,;l~~s~s;~~~i.~nrii~rit~:~rid',-otherdo6cim6nt~neces- sary to effect any of the powers granted the Trustee and which shall specif- j •,..,..- -.....-••--- --- ically include the authority to grant'leaseswhich extend beyond the term of '>--a-\"c···_··-~,~.-".,--.,,-,.~--....,._..<---.,."'•.•.•,-.•'.-.....,.".-.,-.~-C'-C,any tru~t 'hereunder'and 'beyond the'period'iuitfi6rized·by law.···-, C'..-"0'-..-".-~• - :-.._.'_..---",.... .1...._... ........'.- E~"To-make distribution'of the'trust estate to any person -entitled thereto in kind,in cash,or partly in kind and partly in cash,as it shall believe 'advisable., . .._..''"-..._--_._.- ...-_..'........:..:;"..--...:... c·":F. ...:~.....;.__.r:.__.~....:........:..~~- ..~..........-~'.-,.. To·purchase·as an investment'for-the trust estate"any'se- \.:~..:,:::.~.-".-,.-.'curities or other property,'real or personal~'belonging to the estate of the -8- , --.---~ Insured,and to hold the same for such period of time as the Trustee believes advisable,without liability for any depreciation in the value thereof;or, in its discretion,to make loans,secured or unsecured,to the Insured's es- tate without liability for the nonpayment thereof• .G.To register or carry any investments held by it hereunder :in its"own name or in the name of a nominee or nominees;provided,however, ~that all 'such investments shall be so designated upon the records of the Trustee ~that the trust to which said.investments belong shall appear clearly at all times• --_-~....._c _'_:.....-.O'••- -_.-~."...._..-..........---...-.....-..=•..•-....- H.To vote by person or proxy any and all stock held in the trust estate and to participate in any reorganization or merger of companies ."_.,1.__ . orco~porations"whose stock is held in·the trust estate;._-.' £s6urce-,:"'Wlii~hshali :1ttcl"ude -th-e-:authori:ty -to -borrow from-any :-separate":trust it-ereunder":-anci as ~se~uiity ~i.or :repayment to hold or piedge-"t:he whole or any I .'.i.:-.~t.:'.~.:-.:y ::".: ..............:.."........-,...--..~-. I .-...,.....,.......,.-_.:-....,_.. J.To pay from the principal of the trust estate,if the ....-.--Insured's Executor is Unable "to comply with the direction to pay such taxes (irom:the·residue ·of the Insured's testamentary.estate~any-Federal Estate, :State -Inheritance,or Estate and Succession Taxes imposed upon or with re- spect to the Insured's estate passing under the Insured's Wi{l or otherwise, at such time 'o~'tim~s as"-it-deenis advisable~'and no.such -tax -so paid shall be·collected from any beneficiary hereunder or under the Insured's Will by ·way of apportionment or proration. -9- r-_. .. Ia,:.... ARTICLE IV.It is agreed that the Trustee shall in no way be bound to pay the premiums on -any policy or policies payable hereunder nor to see that any such policy or policies are kept in force,its obligation regarding the policies during the Insured's'lifetime being confined to the safekeeping thereof. ~i~~t~~to revoke this trust at any time upon delivery to the Trustee of an I - .ARTICLE V.A.The Insured reserves the rigqt during his ~~~~r~ent in writing setting forth such revocation and in addition,the In- sured retains the right to alter or amend this trust at any time by an in- strument in writing accepted by the Trustee. p -:-~.",.....lo,.._..__..._.~_ B.All benefits,privileges and options accruing or available under any of said insurance policies prior to the death of the Insured,including any right reserved in any of said policies to the Insured tp~,~.h~?ge;the beneficiary thereun~er,to,convert the said policies into other f~rms of policies,to borrow in accordance with the terms of said'policies,to..._.......---~... pl~?~eJhypothecate,sell or assign the same or any of them,and to receive and collect all .dividend.s and other payments,and the proceeds of maturing policies shall be for the sole benefit of the Insured and shall not be subject .to_.this trust.If the Insured changes the beneficiary under any of said poli-...'..__.'J cies or surrenders any.such policy for its cash surrender value,such act shall have the effect of revoking this trust with respect to the policy or policies........:...- sp,:,,~~~~ed_or surrendered. r'O ..'--......-.' C..It is also expressly understood and agreed that any or all of the policies deposi~ed under the terms of this Agreement -10- .~•••~•"'"._.......6 ...~••_••__:'_"'__"_"._••••••••• I ,,......,, f..l,..I ..... may be assigned by the Insured for the purpose of obtaining a loan on the said policy or policies,and that upon the Insured's request,the Trustee, as beneficiary named in any or all policies deposited hereunder,may join in ~uch assignment to any ,individual,partnership,corporation or association, and in so doing shall not by reason of such joinder in any way be or become.- liable to any person interested hereunder. ..---~.-...........-'. D•Upo?:re.ceipt of written request from the In- ~~~ed)the Trustee shall be bound to deliver to the Insured any policies in J!"-.sPo.s.s.e.ss.ion,and to reassign to,.th.e Insu.red any polic'ies theretofore ............--• -_....•"""P"-•••,,_.p..... frs~s!:g~ed .~o ~~t.•__...-.""~"':."......--..' E.The Insured at any time shall have the rignt .-t;p _i,~clude .wi~hi~this Agreement additional policies of life and!or accidentC:.c........__:.._".....;,'_:-.;:~::.....:-:::.-:_......_.". .''-.....-..-- _....- .....l:': -.. .ARTICLE VI. =C':7....::-:.:7:..:.----.:.The pa~~n:.,.~~,an insurance c-ompany of the proceeds :-._"...-..-:.-....:. .":.~-;,..O'...:-' ,o~Any p~licy.~~_insurance to the Trustee shall be a full discharge of said?~".:..:-"'."....-...."--.;,._O'....:.'._.-:-:.":.~-;,...::',. :~~s~rancecompanyon account of such policy,and such insurance company shallc.......~,......_........_..._........- _ _~.~::.":":':.-_.:.. 1>t~:~~::e~p.~~~~~responsible for.~~e p:~p:~_d~scharge of the trust or any -part.thereof.t ....~...~:::.._ .,.......- .ARTICLE·VII.:-.-~:"-.,,,:'.-.... The Trustee shall be responsible for the proceeds ~?f=~~~_~~l~ci~~.~~~~as,if and when paid to the Trustee,and the Trustee shall not be liable to anyone if for any reason the policies,or any of them, shall lapse or otherwise be uncollectible.Except at its Olm option,the Trustee shall not enter into or maintain any litigation to enforce payment "11- ,--, of the policies,or any of them,until it shall have·been indemnified to its satisfaction against all expenses and liabilities to which it may in its judg- ~ent be subject by such action on its part,but the Trustee may utilize the~· proceeds of any policy to meet expenses incurred in connection with enforcing r-. ",.. .....--.l :\ II I..:"::.~:.,. ...~~.",:'t ,t.r.·1.I .\ t: -I 'I ·1 payment of any other policy. ARTICLE VIII. i. In addition to all the foregoing provisions,the I , Insured,during his lifetime,may assign,transfer,set over and deliver to . the Trustee such cash,securities or other property as he shall deem advis-1:'.t.;.''...'.~.'.... .;.,.. '~~le,~hi~h lpon the acceptance of the same by the Trustee shall be held in (,'.'...\.....\..~...'... Frus~~F§lpaged and administered as f~~lows:t~e Tru~tee shall pay the net income therefrom to or for the benefit of the Insured ~or and during his life- J.:,.~-..::~~'C.L..:.~'.~.,...~... F:}~e gf~hr~l ~eposit the same to h~~~ccount rS he ~ay,by writing,direct. The Insured shall have the right to ~ithdraw,~t any time,all or any part,j.~.:.L~~;:·i".::.:_.·t;":.:·'l.·"'_:'..~~._."..' .'.-,_. o~t~~P;~~~~P§l1 9f ~his separate trust,and ~~additi~n,in the event ofc;_•.d'-·F"':""--".;--,.'--.;'.""'.',..'..'.•-,"~'. ~he ~n~~p~~ity ~f the In~ured ~hrough illness,pr ~!:he:rv1ise,the Trustee is 1:(.1;.~.l.l.""'C"'l_Jt .!l,.:(':.~..,~~"\'~'.-""..,{,;•.-~..:,~.••,-,.,..' ~pec~!~~~Hr ?~th<?~iz~d to pay and ~Hstribute ~e>or :f'o;-!:h,e bene'fit of the t...:-I..~.J."~""""'-'''''_'..1 ....•.__t".'._.....'.".•.....,-_,."•'-......L_ I~~~f~a:~g F~g~~t E~~¥ft~~t~~~~~:~~~f,.as.F~~If~~:~e,in its sole dis-.." cretion,shall deem advisable for his~gmfort,~ain~e~fnce and support an9C_,.;·;';l.Q~·L)S~t~i.l ('~::?~.;(~~\":":-.£:.~.•~~':"'(.:~l..~.~·"'__..~"'"~·~.~_L.~."...._ ..to ~~4 hf~~p.;h~~ye~t Of ?~y C9Il~~~ion or cip;ums.1:aIl~e affecting him where.-~l'~,LO 11 .....liL ;.••~..Io~_\:........:~.;....('J.c ...•:c.......~.~.....-_._..-_.........:........_"...,;......."':". 'I .I Ii1., .in money is needed.Upe>n ~he d~ath of ~he Insured,~py princip~l then re- l~.~~·;:>nc:)·~6 ~~1~:<;:::.;;;.·\.l.L:~/.)..~._\..l.~~:.~:_:,.~:i U."~:...;_':",:.:.-:-..,:,-·:.lL~'., mai~~~g ~~trH ~~1??F?t~tFP~~~~aH ~e added ~~the principal of the trust e,:.·m.......~'l.~~b.J.....;.L..~.;.....~""'!)'_"-_",_0.__.._"""-..._.~....".-\..'-L..~~~:;.'.,". e~t,~t~~~~?~l~~h~~~P<?~~he 9.~?th 9£~he Insured in ac~ordance with the fore-C ...I.o:...Le C~'\"''"~'''''.~''''·J....·_...:.....;-1........:._......'-.:_............~.-....-.'-'--"""....-•.•.~.~-_._\..•.•. I'h~l'rus~ee,in the adminif?~ration of this sepa-':"~I'__:...l..,J.-'....~::.,•.i.:....c..'v .•.Li..l..:..·;",:. f~~:t?~~t~~h~ll h~~:21~t~r.¥?,~~~~~fanted ~?£h~t~~stee under the provi- sions of ~TICLE III hereof,and the rights of revocation,amendment and al- ~.~5 0)4'~_~,.,:,•..~._~~~_.:--_....:_;'-~..~.. / o o .' r ,I .,.........~.._.---,---,.,)---_.__...__....~---.._...._.., ,I &-•.• teration granted to the Insured under the provisions of ARTICLE V.A.shall, apply with like effect to this separate trust. '.:,".' ,'. ARTICLE IX.During the lifetime of the Insured,unless'and TRUSTEE: until the trust receives assets for investment,the Trustee shall receive no compensation for its services hereunder.Follo\ving the Insured's death, or upon receipt of assets for investment,the Trustee shali be entitled to / deduct as compensation for its services hereunder a reasonable fee,which fee shall be in accordance with the then prevailing rate of compensation, charged by the Trustee for like services;provided,however,the Trustee's compensation shall be no less than One Hundred ($100.00)Dollars per annum. IN WITNESS WHEREOF.the Insured has hereunto set his hand and seal .and the Trustee has caused this Agre~~ent to be executed by its duly authorized officers and its corporate seal to be hereunto affixed as of the day and year first above written. ~~.Trust Officer . PITTSBURGH NATIONAL BANK\~ll" By JrJu<f{oa-H-/J Vice Presid'ent .' -13- .~. ,I •.:....,,4: ,"...~ ,.. -'.-~.-..--.:......-)_:-..'.'--_. l«L.. JOaN GARRETT INGHRAM ( :~ .'".:.- ..' S'C H E D U L E "A" ( Policy No.~Company Amount 14,032,743 The Penn Mutual Life Insurance Company $'10,000 1 4,157,830 The Penn Mutual Life Insurance Company ..~_.15 ,000 #4,867~471 -The Penn Mutual Life Insurance Company 75.,,000 1 4,186,393,~.._.The Penn Mutual Life 'Insurance .Company ··17 ,000 ThePenn.MutualLife Insurance Company -....'-.. ::-::5.,.000, .'..5,000);]f :':.'.:-.:'~:.:.:~r ;~000 '"~.:,:.~~'.:..:::: National Service Life Insurance National Service Life Insurance -'..._.......•• _r__",:",';'_="':'.....c..: .'Metropolitan Life'Insurance Company (Life and Health Insurance Benefits) _...'.c:~,-_-.:..~- /J 3,301,436 ). 155155,;001 : .(Iv 336 61 23 \/V 48 71 99 ,', ,. ._-~_..__.._..__._.•._._...._.•...-_......-_.., _.-'--. .,---~.-._-".;".---_...-;.... / .' ,.. ,{" 'I .I.'.-,~j...i\,..'I...-1Y ..'~ C'._~_.__• ~and the following is substituted therefor: visions thereof in the manner hereinafter set forth. Life Insurance Trust Agreement dated March 19,1964;and .NOW,THEREFORE,it is mutually agreed by and between JOHN ...yr' Trusts.is revoked in its entirety In addition to and notwithstanding any of the foregoing AMENDMENT TO REVOCABLE LIFE INSURANCE TRUST AGREEMENT c. WHEREAS,JOHN GARRETT INGHRAM,of Washington County,Pennsylvania, WHEREAS,the Insured,in accordance with the right reserved to Paragraph C.of Article I. total amount expended for her benefit 'exceed the sum of Seven Thousand suitably satisfy same,provided,however,that in no'event shall the ana for'which no other source,in the opinion of the Trustee,exists to shall deem advisable to aid her in the event of.any dire financial emergency related to health such as sickness or accident wherein funds are needed, principal of the Trust Estate,as the Trustee in.its sole discretion hereby amended as follows: said Revocable Life Insurance Trust Agreement dated March 19,1964,are provisions,the Trustee shall be authorized to disburse to or for the as the "INSURED",and PITTSBURGH NATIONAL BANK,of Pittsburgh,Allegheny benefit of MARTHA S.INGHRAM,the Insured's former spouse,so much of theo him in ARTICLE V.A.of the said Agreement,desires to amend the pro- County,Pennsylvania,as the "TRUSTEE",entered into a certain Revocable .GARRETT INGHRAM,and PITTSBURGH NATIONAL BANK that the provisions of the JiI tII~ j ~ J, 11It. I } 1Ii iti] .) I.~ 1~ t '.. 111t., j i1 !J ! J 1 I'I1iI, I 1 i, 1i---------_._"-----.~._.-"-"---.-_._-~._._-._...,.......--._--.._---.~--..-_._......----.-~-----_.-.........-.,-....._-......-.....-----_-.-._-_._....---_..._-....---_..---. II, -....,'......._._------,_._.. Five Hundred ($7,500.00)Dollars.Such disbursements shall in all events cease upon the remarriage of the Insured's former wife,and any disburse- ments so made shall,following the division of the Trust Estate into shares, be charged equally against the shares held for the Insured's children.This authority shall in no event postpo~e or effect in any manner the right in the Ins~red's children to withdraw the principal of their respective shares as said rights mature as above provided. The said Revocable Life Insurance Trust Agree~ent dated· March 19,1964,as amended herein,shall remain in full force and effect. IN WITNESS WHEREOF,the Insured has hereunto set his hand.. and seal,and the Trustee has caused these presents to be executed by its duly authorized officers and its corporate seal to be hereunto affixed this 5th WITNESS: day of A_u_g;;;;.u_s_t ,·19 64 _ .I INSURED: TRUSTEE: ATTEST: ---.Bv ~~rust Officer -2- PITTSBURGH NATIONAL BANK Q .\)" BY__V~"...;;(Q..:.;I.IJ,~J.:;;.a.;...:·!t~..A:..;'.J~.(..:..i;..:.,~'\.(...,:;.~/)~__ Vice President r .--,.",.0 ..:..............-...) © •oJ .~••~,__.-..1-.,1..,,~~_;"'_.__~~_._.....-..._-- I t 1____ SECOND AMENDl1ENT TO REVOCABLE LIFE INSUP~CE TRUST AGREEMENT WHEREAS,JOHN GARRETT INGHRAM,of Washington County,Pennsylvania, a~the Insured and PITTSBURGH NATIONAL BANK,ofPittsburg~,Allegheny County, Pennsylvania,as the Trustee,entered into a certain Revocable Life Insurance Trust Agreement dated March 19,1964; and WHEREAS,the Insured,in accordance with the right reserved to., him in ARTICLE V.A.of the said Agreement,amended the provisions there- of by an Amendment dated August 5,1964,~nd now desires to further amend the provisions thereof in the manner hereinafter set forth. Notol,THEREFORE,it is mutually agreed by and between JOHN GARRETT INGHRAM and PITTSBURGH NATIONAL BANK that the provisions of the said Revoc- able Life Insurance Trust Agreement,dated March 19,1964,as amended August 5,1964,are hereby further amended as ~ollows: The following shall be added as an unnumbered paragraph under Paragraph C.of ARTICLE I.TRUSTS: In addition to and notwithstanding any of the provisions governing distribution of the Trust Estate,the Trustee shall be authorized to disburse to or for the benefit of EVELYN MAY POELLOT,so much of the principal of the Trust Estate,as the Trustee in its sole discretion ~hall deem advisable to enable her to complete a four-year course in business.~. adminstration at an accredited college or university plus one additional r .1 \ .", ,'...., \.'.......... -"I ~~.':._,,'.'.t·".f ....' •I"(.•....1'":.l)'-. ! . : c:r:A.'utd./AMENDMENT 'TO REVOCABLE.LIFE INSURANCE TRUST AGREEMENT WHERFAS,the Insured,in accordance with the right reserved to him in I IiI!..!i,I'il "iI;! ii,; 'I Ii .WHEREAS,!OHN GARR~TT INGHRAM,of Washington County, II Pennsylvania,as the "INSURED",and PITTSBURGH NATIONAL BANK,of PiUSbUrgJ, I .IAllegheny County,Pennsylvania,as the "TRUSTEE",entered ipto a certain IRevocable Life Insurance Trust Agreement dated March19,1964;andI. I I.. r ARTICLE V.A.of the said Agreement,desires to amend the provisions thereof in I: ,I j:the manner hereinafter set forth. Ii II NO\t\T,THEREFORE,it is directed by John Garrett Inghram·:that':the provisions of the soo Revocable Life InsuranceTrust Agreement dated March 19, . 196'4,are hereby amended as follows: The following shall be added as an unnumbered paragraph on the first page of said agreement immediately after the words "Article I.Trusts": ation to withdraw any or all of the principal at her sole discretion.She shall One-half of all proceeds received by the Pittsburgh National Bank from . POliCi:S of life and/or accident insurance shal!be held by said Trustee in Trust',I for my wife,Evelyn M.Poellot Inghram;Wit~the income thereftom to be paid I quarterly to the said Evelyn M.Poellot Inghram,with full power and my authoriz-'I '.~n I further have the right to dispose of any principal rem.aining at her death by her. Last Will and Testament..' '1,. i, I .'..I This amendment is intended to and does direct said Trustee to administer IIitheproceedsofmylifeinsuranceintwotrusts,not withstanding anything I .I .I provided therein and the provisions of the March 19,1964 Trust Agreement are 'I'.I only applicable to one-half of the insurance proceeds. ·" -.,~,_.",-~""., year of post·graduate work;such.disbursements in the discretion of the Trustee may include tuition,books and the cos.t of transportation to and from school.Following the division of the Trust Estate into shares,such disbursements shall be charged against the shares held for the Insured's children,and this authority shall in no event postpone or effect in:any manner t~e right in the Insured's children to withdraw the principal of their respective shares as said rights mature as above provided. The said Revocab Ie Life Insurance Trust Agreement elated March 19, 1964,as amended August 5,1964 and as f~rther amended herein,shall remain in full force and effect. IN WITNESS WHEREOF,the Insured has hereunto set his hand and seal and the Trustee has caused these presents to be executed by its duly authorized officers and its corporate seal co be hereunto affixed this ·19fZ-' ~~./3"-day of WITNESS: ATTEST:. INSURED: TRUSTEE: PITTSBURGH NATIONAL BANK By'_<7~~'~~~"'__ Yice President ..2.. ,. .,.-.~.",)/-" '.I.,.L ,I 1 II Ii IN WITNESS WHEREOF I ,tthis //7 day of FebruaryI 1970. I • l I 'WITNESS:: () '-- I .. .' the Insured has hereunto set his hand and seal iI t II INSURED: TRUSTEE: PITTSBURGH NATIONAL BANK Vice President I \ I ~! ','.1"1IN.lEWrAND F'£RGUS ATTORN£YS AT lAW \',,\S.lII1CiT01l, prN~SYLVAmA 15301