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HomeMy WebLinkAbout09-13-88 ~ ~\ " , , , , I , IN THE ORPHANS' COURT OF CUMBERLAND COUNTY, PENNSYLVANIA ! I ESTATE OF WILBUR H. FOUGHT late of Mechanicsburg iBorough, Cumberland County, Pennsylvania , First and ~inal Account of Donald E. Fought and Ro~ert A. Fought, Administrators D.BIN.C.T.A. i Estate No. 21-78-30 Date of Death: January 13, 1978 January 23, 1978 February 9, 1987 March 25, 1987 April 28, May 5 & 12, 1988 May 6, 13, 20, 1988 January 23, 1978 to August 31, 1988 Letters Granted: , . to Elizabeth M. Fought, Executr~x , Date of Death of Elizabeth M. Fought: Letters D.B.N.C.T.A. Granted: Dates of Publishing Notice in the Carlisle sentinel: Dates of Publishing Notice in Cumberland Law Journal: Accounting for the Period: Purpose of Account: Donald! E. Fought and Robert A. Fought, Administrators, D.B.N.C.T.A., offer this account to acquaint interested parties with the' transactions that have occurred during their administration. The Account also indicates the proposed distribution of the E9tate. It is important for additional discussed with: that the account be carefully examined. Requests information or questions or objections can be Donald E. Fought, Administrator ~obert A. Fought, Administrator c/o Charles E. Shields, III, Esq. National Bank Building Z West Main Street Mechanicsburg, PA 17055 I I I '110'" LlSER Pt.GE 95 -L , . proposed Distribution to Beneficiaries PRINCIPAL Receipts Less Disbursements: Debts of Decedent Funeral Expenses Administration Expenses Federal and state Taxes Family Exemption Fees and Commissions Distributions of Income and Invasion of Principal SUMMARY OF ACCOUNT Paae Current Value . .. Fiduciary Acquisition Value $242,265.61 $341,544.81 $173,348.80 Balance on Hand for Distribution $242.265.61 8 $242,265.61 1-3 $341,544.81 4 4 4 4 4 4-5 $ _ 752.80 3,036.50 366.04 68,929.46 2,000.00 13 .132.79 5-7 lIBER 116 pm 96 ,'i RECEIPTS OF PRINCIPAL Cash and Bank Instruments: The First Bank and Trust Company of Mechanicsburg, PA: (a) Checking Acct. #121-315-6: $ 4,673.69 (b) Cert. of Deposit #3352 @ 7 1/2% per annum: 20,000.00 Accrued interest to date of death: 70.83 State Capital Savings & Loan Assn: (a) Savings Acct. #0020001884: 10,936.23 Accrued interest to date of death: 19.16 (b) Single payment Savings Cert. #W6308 @ 7 1/2% per annum: 20,000.00 Accrued interest to date of death: 50.06 (c) Term Cert. Savings Acct. #002-20-10696 @ 7 1/2% per annum: 10,000.00 Accrued interest to date of death: 25.03 Carlisle Building & Loan Assn: (a) Savings Cert. #2543 @ 7 1/2% per annum: 20,000.00 Accrued interest to date of death: 54.23 (b) Savings Cert. #3046 @ 7 1/2% per annum: 21,500.00 Accrued interest to date of death: 58.30 Cumberland County National Bank and Trust Company: (a) Income Cert. #10286 @ 7 1/4% per annum: 11,000.00 Accrued interest to date of death: 4.43 Interest check dated Jan. 11, 1978: 66.46 Cumberland Valley savings & Loan Assn: (a) Savings Cert. #6684130 @ 7 1/2% per annum: 23,000.00 Accrued interest to date of death: 61.51 (b) Savings Cert. #6691951 @ 7 3/4% per annum: 2,000.00 Accrued interest to date of death: 5.53 -1- UBER 116 PhGE 97 T., " ,"". Cash and Bank Instruments Cont'd. Dauphin Deposit Bank & Trust Co: (a) Cert. of Deposit #352 @ 7% per annum: $20,000.00 Accrued interest to date of death: 58.41 First Federal Savings & Loan Assn: (a) Savings Cert. #745 @ 7 1/2% per annum: 31,000.00 Accrued interest to date of death: 76.51 (b) Cert. Savings Acct. #17-19323 @ 6 1/2% per annum: 3,000.00 Accrued interest to date of death: 6.42 (c) Savings Cert. #5518 @ 7 1/2% per annum: 2,000.00 Accrued interest to date of death: 4.94 (d) Savings Cert. #5893 @ 7 1/2% per annum: 2,000.00 Accrued interest to date of death: 4.94 Harris Savings Association: (a) Savings Cert. #110928 @ 7 1/2% per annum: 22,000.00 Accrued interest to date of death: 59.64 West Shore Savings & Loan Assn: (a) Savings Cert. #0139 @ 7 1/2% per annum: 15,000.00 Accrued interest to date of death: 40.69 (b) Savings Cert. #000780 @ 7 3/4% per annum: 18,000.00 Accrued interest to date of death: 50.44 York Federal Savings & Loan Assn: (a) Savings Cert. #13045 @ 7 1/2% per annum: 10,000.00 Accrued interest to date of death: 24.68 (b) Savings Cert. #13046 @ 7 1/2% per annum: 10,000.00 Accrued interest to date of death: 24.68 (c) Savings Cert. #7000 11723 @ 7 1/2% per annum: 5,000.00 Accrued interest to date of death: 12.34 -2- L13ER 116 PAGE 98 .. Cash and Bank Instruments Cont'd. (d) Savings Cert. #7000 19980 @ 7 1/2% per annum: Accrued interest to date of death: 10,000.00 24.68 Cash Receipts From: Auction of personalty Sale of 1950 Pick-Up Truck Sale of 1968 New Yorker $ 1,615.00 250.00 250.00 Shares of Stock: One (1) share of Cumberland Valley cooperative Assn: $ 10.00 Bonds: Certificate J-690 for $2,500.00 6 1/2%, Subordinated Debenture of Agway, due 7/1/1987 Accrued interest to date of death: $ 2,500.00 5.98 Unconverted Real Estate: An undivided one-half (1/2) interest in all that certain tract con- taining .92 acre, improved by a dwelling house numbered 507 Williams Grove Road, Mechanicsburg, which is more particularly described as tract No. 1 in Deed Book "0", Volume 24, Page 780 in the Recorder's Office in and for Cumberland County, Pennsylvania $45.000.00 TOTAL RECEIPTS OF PRINCIPAL -3- L1BER 116 PAGE 99 . . $291,913.83 $ 2,115.00 $ 10.00 $ 2,505.98 $ 45,000.00 $341.544.81 1/26/78 1/27/78 2/2/78 2/4/78 7/30/78 2/6/78 4/15/78 2/1/78 4/15/78 DISBURSEMENT OF PRINCIPAL DEBTS OF DECEDENT Drs. Freedman, Kamnson & Lewis $ William A. Sullivan, M.D. Knisely Sunoco station Harrisburg X-Ray Associates Charles stone, Trash Removal Drs. Waltz and Bixler, Surgeons Holy Spirit Hospital FUNERAL EXPENSES Myers Funeral Home Gingrich Memorials 25.00 45.00 99.35 35.00 79.00 450.00 19.45 752.80 $ $3,010.50 26.00 $ 3,036.50 ADMINISTRATION EXPENSES . 1/26/78 Letters Testamentary & Probate fees $ 84.00 2/15/78 Register of Wills, filing costs 6.00 2/15/78 Chuck Bricker, appraisal of tools 25.00 2/15/78 Lester Connor, appraisal of real estate 85.00 3/25/87 Letters D.B.N.C.T.A. and short certificate 27.00 Advertisement in Cumberland Law Journal 30.00 Advertisement in Carlisle Sentinel 37.04 Cost of filing Account 60.00 Cost of filing Award of Real Estate $ 12.00 $ 366.04 3/20/78 8/18/78 11/28/78 FEDERAL AND STATE TAXES Penna. Inheritance Tax I.R.S., federal estate tax I.R.S., federal estate tax, balance due FAMILY EXEMPTION TO ELIZABETH M. FOUGHT FEES AND COMMISSIONS 4/10/78 George M. Houck, attorney's fees 5/12/79 Harold Coover, sale runner Dale witmer, sale runner William Williams, sale runner Frank Miceli, sale runner -4- $17,281.55 49,727.91 $ 1.920.00 $68,929.46 $ 2.000.00 $ 2,000.00 $10,000.00 20.00 20.00 20.00 20.00 USER 116 P,\GE 100 FEES AND COMMISSIONS cont:'d. 5/12/79 Donald E. Fought, costs, labor, expenses for sale $ 2,000.00 5/12/79 Robert A. Fought, costs, labor, expenses for sale ' 1,000.00 5/21/79 Elizabeth M. Fought, sale; expenses 52.79 TOTAL DISBURSEMENTS OF PRINCIPAL 1978 DISTRIBUTIONS OF PRINCIPAL ARE INCLUDED UNDER "DISTRIBUT!ONS OF INCOME AND INVASION OF PRINCIPAL TO ELIZABETH M. FOUGHT" BELOW. , I , RECEIPTS OF INCOME ' INFORMATIONAL NOTE: See WAIVER OF DETAILED ITEMIZATION executed by both beneficiaries of the Trust herein, attached to'this Account. State Capital Savings & Loan $ Harris Savings Assn. First Bank and Trust Co. Carlisle Building & Loan Cumberland Valley Savings: & Loan ' West Shore Savings & Loan York Federal Savings & Loan 1979 York Federal Savings & Loan Carlisle Building & Loan Harris Savings Assn. West Shore Savings & Loan, Cumberland Valley Savings; & Loan First Bank and Trust Co. State Capital Savings & Loan 1980 Carlisle Building & Loan Cumberland Valley Savings & Loan First Bank and Trust Co. Harris Savings Assn. State capital Savings & L6an West Shore Savings & Loan: York Federal Savings & Loan , 181. 00 127.00 69.00 879.00 149.00 191. 00 862.00 $ 3,210.00 3,331.00 1,766.00 2,649.00 1,944.00 1,782.00 2.408.00 $ 3,331.00 1,977.00 1,782.00 1,766.00 2,408.00 2,649.00 3.224.00 -5- 116 P~GE 101 , L1SER $ 13,132.79 $ 88.217.59 $ 2,458.00 $ 17,090.00 $ 17,137.00 1982 1983 1984 Carlisle Building & Loan Cumberland Valley Savings & Loan First Bank and Trust Co. Harris Savings Assn. Harris Savings Assn. State Capital Savings & Loan York Federal Savings & Loan' Carlisle Building & Loan Cumberland Valley Savings & Loan First Bank and Trust Co. Harris Savings & Loan Harris Savings & Loan State Capital Savings & Loan York Federal Savings & Loan Carlisle Building & Loan Cumberland Valley Savings & Loan First Bank and Trust Co. Harris Savings & Loan Harris Savings & Loan State Capital Savings & Loan York Federal Savings & Loan: York Federal savings & Loan , -6-; $ 3,330.72 3,709.41 1,782.48 3,420.66 5,111. 12 4,450.60 3.210.18 $ 3,331.00 3,709.00 1,782.00 5, 111. 00 3,421.00 4,451.00 3.210.00 $ 3,331.00 2,680.00 1,782.00 2,961.00 3,102.00 3,214.00 1,609.00 1.609.00 USER 118 P,\GE 102 $25,015.17 $25,015.00 $20,288.00 1985 First Bank and Trust Co. Hill Financial Carlisle Building & Loan Harris Savings Assn. York Federal Savings & Loan $ 1,782.48 5,635.98 3,330.72 5,688.44 3.210.40 $ 5,226.00 4,894.00 3,166.00 2,401.00 1,337.00 25.00 1986 Hill Financial Harris Savings Assn. Carlisle Building & Loan York Federal savings & Loan First Bank and Trust Co. Dividend - Eaton Vance Fund 1987 Carlisle Building & Loan Harris Savings Assn. Hill Financial Dividend - Eaton Vance Fund $ 624.00 894.00 1,284.00 3.00 TOTAL INCOME RECEIPTS DISTRIBUTIONS OF INCOME AND INVASION OF PRINCIPAL TO ELIZABETH M. FOUGHT 1978 1979 1980 1981 1982 1983 1984 1985 1986 1987 $ 7,948.80 17,000.00 16,600.00 19,500.00 25,000.00 25,100.00 20,900.00 19,300.00 21,000.00 1. 000.00 TOTAL DISTRIBUTIONS OF INCOME AND INVASION OF PRINCIPAL RECAPITULATION: TOTAL RECEIPTS OF PRINCIPAL:' +$341,544.81 TOTAL DISBURSEMENTS OF PRINC1PAL: - 88,217.59 TOTAL RECEIPTS OF INCOME: +$162,287.19 TOTAL DISTRIBUTION OF INCOME'AND INVASION OF PRINCIPAL: -$173.348.80 NET AVAILABLE FOR DISTRIBUTION: $242,265.61 -7-1 , USER 116 ; PAGE 103 $ 19,648.02 $ 17,049.00 $ 2,805.00 $162.287.19 $173,348.80 $173,348.80 PROPOSED DISTRIBUTION TO BENEFICIARIES: A copy of the Last will and Testament of Wilbur H. Fought is attached hereto and made a: part hereof. Distribution of the estate is proposed in accordance thereof as follows: 1/2 thereof to Donald E. Fought 1/2 thereof to Robert A. Fought RESPECTIVE SHARES OF DISTRIBUTION ARE: (1) Donald E. Fought (1/2 of $242,265.61=) (INFORMATIONAL NOTE: Donald E. Fought, by agreement with his brother, Robert A. Fought, the other beneficiary, will take an undivided one-half interest in I the unconverted realty as; held by the estate valued at $45,000.00. This leaves a cash distribution due to him of $76,132.80) (2) Robert A. Fought (1/2 of $242,265.61=) $121,132.80 $121,132.81 -8-: , I L13ER 118: PAGE 104 DONALD E. FOUGHT, Administrator D.B.N.C.T.A. under the Last will and Testament of WILBUR H. FOUGHT, hereby declares under oath that he has fully and faithfully discharged the duties of his office; that the foregoing First and Final Account is true and correct and fully discloses all the significant transactions occurring during the accounting period; that all known claims against the Estate have been paid ~n full; that, to his knowledge, there are no claims now outstanding against the Estate; and that all taxes present+y due from the Estate have been paid. L ~ ~fl/-X- DONALD E. FOU T Sworn and subscribed to before me this 3/d day of tiAt,l4_C ' A.D. 1988. ~~~~~2!L Notary Public \I KOTA~Y PU8llC CHAWlES (. SHIUOS 'CUhlBERLAKOCOUMTY IIECHAHI~:~S~~o~O~~PIRES JUNE 20. 1992. ~'f r.o ," . lls$ociation of "otaflll' P. . .".; f!fll1.ns.,lvamill t' ~O~~~1\~";i. . .) ", ' P U \0 'v ,.,,,~...,,,~ i ...." "C'.:{::)~',:~~~i*t~~> Ll3ER 116: PAGE i05 , ROBERT A. FOUGHT, Administrat9r D.B.N.C.T.A. under the Last Will and Testament of WILBUR H. FOUGHT, hereby declares under oath that he has fully and faithfully discharged the duties of his office; that the foregoing First and Final Account is true and correct and fully discloses all the significant transactions occurring during the accounting period; that all known claims against the Estate have been paid in full; that, to his knowledge, there are no claims now , outstanding against the Estate; and that all taxes presently due from the Estate have been paid. : ROBERT to before day of 1988. GaVERAI. NOIllRY_OfIl!lnsla " ANNe. TAYLOR My Com... Exp. Feb. 9, 1989 L1SER 116 P~CE 106 , WAIVER OF ITEMIZATION , I, DONALD E. FOUGHT, am the son of Wilbur H. Fought, the decedent whose account is filed herewith. As such, I was a CO- TRUSTEE under my father's will and:was familiar with the operation of the trust established; under my father's will. I am also one of the two beneficiaries under the said trust. As such beneficiary I hereby waive, remise, release, and quitclaim any rights I may now or hereafter have: to request a or demand a full and itemized accounting of every item of income and every item of distribution under said trust, I being satisfied that to require such an itemization would be of no: benefit to me or the court but on the contrary would only be unduly burdensome and oppressive under the circumstances. i DON~~ou~f~ciarY (SEAL) c~ JI. /786 . ate 1 STATE OF PUrurJJ., COUNTY OF ~tt~M.--~ : SS. . On this, the Sf",1- day of cuPJit/dt , A.D. 1988, bef~re me a~peared DONALD E. FOUGHT,(~nOwn to me,.(~r sat~sfactor~ly proven) to be the per~on and benef~c~ary whose name is subscribed to the within i~strument, and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. ~tJf~UJP Notary Public lISER 116 PhGE 107 '" KOlARl PUBliC CHARLES {, SHIUOS 1~~NiBERLAKO COUKll l!ECHAK!CSB~aG BO~~PlaES JUKE 20.1992. ......... It,," r.OMM,SS'OH . \'lon of Motaf!" \ 'I .,. .\ '/ ,",. .' I . AS5oc1a - . ..j ",. . ~ . ..,; pp.lmsylyanl8 .<: ",I ,.Li"'~ ~. _~~1 _ '. :: : ~~;.., 'r~;~~'/.'~'...... '. .'."1." J I..Fi\",~,.. ',.0'" : " : ..( , IS',,,,, ,:c", .' , . j,..t,\ .. 1/1)" '." ; -, : i~r.'~r.' :f.; :...'~ .:;1 : .-r} , -,~::!;.....' - ~:":). . Q : 'I:,<".l "', 1;~~~~':.,~ :: , ~ ..'''~ P',f 0 'J"'" n .. .~, ~:~<',~;~~. '~~~~!~;":':. ~. ,,:\~~~ ~,/ '. ., '~ ,;'" :. " "lo".",.,.." ::"",,~,~.~;..,. . WAIVER OF ITEMIZATION I, ROBERT A. FOUGHT, am the son of Wilbur H. Fought, the decedent whose account is filed herewith. As such, I was a CO- TRUSTEE under my father's will and.was familiar with the operation of the trust established under my father's will. I am also one of the two beneficiaries under the said trust. As such beneficiary I hereby waive, remise; release, and quitclaim any rights I may now or hereafter have to request a or demand a full and itemized accounting of every item of income and every item of distribution under said trust, I being satisfied that to require such an itemization would be of no benefit to me or the court but on the contrary would only be unduly burdensome and oppressive under the circumstances. ~h ~PJ' at,i (SEAL) STATE OF I.M~ COUNTY On this, the ~day .. A.D. 1988, before me appeared ROBERT A. H , known to me, (or satisfactorily proven) to be the person and beneficiary whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. SS. IN WITNESS WHEREOF, I. hereunt9 set my hand and official seal. GENERAL KaTARY'Stal! 01_ ANN c. TAYLOR My Comm. Exp. 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