HomeMy WebLinkAbout04-03-81
IN THE ORPHANS' COURT OF
CUMBERLAND COUNTY, PENNSYLVANIA
ESTATE NO. 21-73-686
FIRST AND FINAL ACCOUNT OF JAY 11. BRANDT A2TD LEE E. BRAIWT, CO-
ADNINISTRA.TORS OF THE ESTATE OF ETHEL H. BRA~DT, LATE OF NORTH
iJEHTON TmHSHIP, CillIBERLA~TD C:)UNTY, PE:'E'JSYLVANIA, DECEASED.
DATE OF Al)JUDICATIO:~ OF INCOHPETE~CY: January 26, 1979
DATE OF DEATH: January 15, 1980
DATE OF ISSUANCE OF LETTERS: February 25, 1980
DATES OF ADVERTISKHENT:
THE EVENING SENTINEL: March 10, 17, 24 1980
CUMBERLAND LAH JOUR~AL: March 3, 14, 21, 1980
::WTE:
The Account of the Administrators is prefaced by the
Account of Jay H. Brandt, Guardian of the Estate of
Ethel H. Brandt, Incompetent, covering the period
from January 26, 1979 to January 15, 1980, whic~
account is submitted for confirT:lation as part of
the First and Final Account of the Co-Administrators.
ACCOUNT OF JAY H. BRAiWT,
Guardian, Estate of Ethel W. Brandt,
Incompetent
L:~,.I' OJ U i ,,~t 311.
PRINCIPAL ACCOUNT - PERSONAL ESTATE
DEBIT
The accountant, Jay H. Brandt, charges himself with
the following principal items of personal estate:
January 26, 1979 - balance in checking & savings accounts
more fully described in Inventory &
Appraisement filed - 30,785.24
June 11, 1979 - settlement of condemnation action by
Borough of Newville - 9,000.00
December 7, 1979 - refund on house insurance 48.00
TOTAL PERSONAL ESTATE- Principal receipts - $39,833.24
CP,-EDIT
The accountant, Jay H. Brandt, claims credit
for the follo~ing principal disbursement of personal
estate:
1979
2/22
2/22
2/22
2/27
2/27
2/27
4/16
4/16
4/16
4/16
5/11
5/21
5/21
- PP&L, electric bill
_ Capital Blue Cross, medical insurance
_ Fowler, Addams & Shughart, fees and cash advances
in guardianship proceedings.
- Robert Lindsay, fuel oil
_ Leader Nursing Home, nursing care
Internal Revenue Service, 1978 federal income tax
- Leader Nursing Home, nursing care
- Capital Blue Cross, medical insurance
_ Miller & Miller, Inc., guardian bond
- PP&L, electric
_ Commonwealth National Bank, printed checks
_ Leader Nursing Home, nursing care
- PP&L, electric
L:~~"
"1)
vU i,,~t u ~
-2-
34.Q7
18.00
465.50
129.80
4,211.67
582.15
2,284.81
19.65
60.00
7.17
3.50
1,116.61
12.14
5/21
5/21
7/19
7/19
7/19
9/14
10/19
10/19
11/21
1980
1/10
- George L. Ebener, appraisal work
Fowler, Addams & Shughart, legal services and
cash advances -
- Leader Nursing Home, nursing care
- PP&L, electric
_ Capital Blue Cross, medical insurance
- Leader Nursing Home, nursing care
_ Leader Nursing Home, nursing care
_ Capital Blue Cross, medical insurance
_ Leader Nursing Home, nursing care
Leader Nursing Home, nursing care
TOTAL PERSONAL ESTATE - Principal
Disbursements -
The accountant, Jay H. Brandt charges himself
with the following principal items of Real Estate:
1979
150.00
1,076.00
2,194.19
6.57
19.65
2,273.49
1,202.96
19.65
1,150.32
1,180.94
$18,218.84
1/26 - Lot 1 on Plan of lots of Ethel W. Brandt,
Cumberland County Plan Book 34, page 111,
situate in North Newton Township containing
3.522 acres and being improved with dwelling
house, barn and other outbuildings valued
in accordance with sale price to Larry D.
Calaman et ux.
1/26 - Lot 2, on Plan of lots of Ethel W. Brandt,
as recorded in Cumberland County Plan Book 34,
Page 111, containing 46 acres and being
residue from premises acquired by Howard O.
Brandt and Ethel W. Brandt October 29,
1942, Deed Book "p", Vol. 12, page 222,
situate in Borough of Uewville and North
Newton Township, Cumberland County,
Pennsylvania. 100,000.00
5/11 - Larry D. Calaman et ux, tax proration on
real estate taxes.
TOTAL REAL ESTATE - Principal Receipts -
'-'1. .,
L'~..I' v (j i ;.~l u 0
- ~-
58,900.00
49.76
$158,949.76
CREDIT
The accountant, Jay H. Brandt, claims credit
for the following principal disbursements of real estate:
1979
2/22
2/22
5/11
5/11
5/11
5/11
5/11
5/11
5/11
12/18
1980
- Stephen G. Fisher, survey
- Carl E. Wagner, Tax Collector,
1978-79 School District real estate tax
_ Cumberland County Planning Commission, subdivision
_ Fowler, Addams & Shughart, attorney fee
_ Carl Wayne, 1979 county and township real estate
taxes.
- R. L. Simons & Associates,
realtors, commission
- Recorder of Deeds, realty
transfer tax
- Bonnie L. Coyle, notary fee
- Fowler, Addams & Shughart
escrow for agreement of sale to
R.L. Simons and Robert Noll
- Stephen G. Fisher, subdivision
1/10 - Glen L. Rebuck, 1979-80, Newville
borough real estate tax
1/10 - Carl E. Wagner 1979-80, school district
real estate tax
TOTAL REAL ESTATE -
PRINCIPAL DISBURSEMENTS
L!,n...l\
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500.00
403.15
25.00
100.00
80.63
3,534.00
589.00
1. 50
2,000.00
315.00
3.34
403.15
$ 7.954.77
INCO"ME ACCOUNTANT - PERSONAL ESTATE
DEBIT
The accountant, Jay H. Brandt, charges himself with the
following income received:
2/7/79 - U.S. Treasury
4 Social Security (4 months November 1978-
February 1979) $
3/1/79 U.S. Treasury
Social Security
4/18/79 u.S. Treasury
Social Security
5/14/79 U.S. Treasury
Social Security
6/15/79 U.S. Treasury
Social Security
7/16/79 Larry D. Ca1aman, interest on
mortgage (2 months)
7/16/79 U.S. Treasury, Social Security
9/10/79 Larry D. Ca1aman, interest on
mortgage (2 months)
9/10/79 U.S. Treasury, Social Security (2 months)
10/17/79 Larry Ca1aman, interest on mortgage
10/17/79 U.S. Treasury, Social Security
12/7/79 Larry Ca1aman, interest on mortgage
12/7/79 U.S. Treasury, Social Security (2 months)
12/31/79 Commonwealth National Bank,
interest on statement savings
1/8/80
1/8/80
Larry Ca1aman, interest on mortgage
U.S. Treasury, Social Security
TOTAL INCONE
RECEIPTS - PERSONAL ESTATE
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r.:
750.80
187.70
187.70
187.70
206.60
679.67
206.60
678.3L~
413.20
338.67
206.60
338.33
413.20
761. 91
337.99
206.60
$ 6,101.61
INCOHE ACCOUNT - REAL ESTATE
DEBIT
The Accountant, Jay ll. Brandt, charges himself with the
following income received:
1979
6/15 Rent, Griffie Drywall, Inc.
$ 700.00
13.20
13.20
1+31.75
$ 1,153.15
3/1 Rent, Griffie Drywall, Inc.
3/1 Rent, Production Credit
4/18 Rent, Production Credit
DISTRIBUTION ACCOUNT
CREDIT
The Accountant claims credit for the following distribution
of Principal:
2/5/80
Jay H. Brandt and Lee E. Brandt, co-administrators
Estate of Ethel W. Brandt
TOTAL PRINCIPAL DISBURSEHKTT
$ 24 , 91~ 1 . 9 6
100,000.00
47 , 66 7 . l<~_
$ 172,609.39
Cash
IN KIND:
Lot 2, Ethel W. Brandt subdivision
Bond and mortgage of Larry D. Calaman
et ux (remaining principal balance)
DISTRIBUTIO:~ ACCOUNT - INC011E
CREDIT
The Accountant, Jay 11. Brandt, claims credit for the
following distribution of income:
1980
2/25 Jay H. 3randt and Lee E. Brandt, co-administrators
Estate of Ethel W. Brandt, deceased $ 7,259.76
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610
RECAPITULATION
PRINCIPAL ACCOUNTS:
DEBITS:
Principal Account - Personal Estate
Principal Account - Real Estate
$ 39,833.24
158,949.76
TOTAL PRI~CIPAL DEBITS
$ 198,783.00
CREDITS:
TOTAL PRINCIPAL CREDITS
REMAINING BALANCE
$ 18,218.84
7,954.77
172,609.39
$ 193,783.00
-0-
Princinal Account - disbursement - nersonal
Principal Account - disbursement - real
Distribution Account - principal
II1COME ACCOUNTS:
DEBITS:
Income Account - personal estate
Income Account - real estate
$
6,101.61
1,158.15
TOTAL INCOME DEBITS
$
7,259.76
CREDITS:
REMAI~ING BALA~CE
-0-
7,259.76
-0-
Income Account - disbursements
Income Account - distribution
ACCOUNT OF JAY H. BRANDT AnD LEE E. BRANDT,
CO-ADHINISTRATORS, ESTATE OF ETHEL H. BRANDT, DECEASED
PRINCIPAL ACCOUNT - PERSONAL ESTATE
DEBIT
The Accountants charge themselves with the following principal
items of personal estate:
1980
February 25, 1980 -
personal effects and other personal
property more fully set forth in
appraisement filed (being t~e assets
distributed to them by Jay H. Brandt,
Guardian of tlle Estate of Ethel H.
Brandt, incompetent.
Principal
Income
$
72,609.39
7,259.76
L",___l\
vQ i ><~t
311
....,
2/25 Plus the following adjustments:
Clothing and personal effects $ 10.00
Accrued interest, Commonwealth
National Certificate of
Deposit 22/4643 1,034.52
Accrued interest, Commonwealth
National Savings Account
No. 220040125 .67
Accrued interest, Calaman mortgage 393.86
Escrow deposit held by Fowler,
Addams & Shughart 2,000.00
1981
3/18
2/25
2/26
2/26
3/26
3/26
3/26
3/26
4/12
4/16
5/3
5/15
7/18
8/26
8/28
$ 3,439.05
Plus the following receipt
excess cost reimbursement on Calaman
mortgage foreclosure
TOTAL PERSONAL ESTATE - Principal Receipts
Note: The total personal estate-principal
receipts reflected herein, is less than
that reported in the appraisement filed by
the total sum of $1,587.43. The difference is
because the balance in the checking account at
the date of death failed to reflect three checks
delivered by the guardian which did not clear
until after death. They are set forth in the
guardian's account being the three checks
dated 1/10/80, to Leader Nursing Home ($1,180.94),
Glenn L. Rebuck ($3.34) and Carl Wagner ($403.15).
Register of Wills - letters of administration
2 short certificates, administrators bond
The Evening Sentinel - advertise letters
Cumberland Law Journal - advertise letters
Egger Funeral Home, funeral bill
George's Flowers, funeral bill
Leader Nursing Home, final nursing care
Miller & Miller, administrators bond
Register of Wills, estimated inheritance tax
Commonwealth National Bank, check charge
Saylors IGA, funeral bill
R.L. Jones, preparation of income tax return
George's Flowers, funeral bill
Eby Granite Works, footstone
Stephen G. Fisher, copy of survey
-8-
L c.." u L.J I.wt 310
2.50
$83,310.70
60.00
21.50
18.00
2,028.00
61. 22
472.73
600.00
6,000.00
10.00
63.78
15.00
19.88
70.00
2.00
9/16
10/10
10/10
10/10
10/10
10/10
10 / lL~
10/22
10/29
12/8
1931
3/16
3/30
3/30
Register of Wills, petition to excuse
additional security on sale of real estate
Fowler, Addams & Shughart, final bill on
Guardianship
Pennsylvania Department of Revenue, state
income tax
Register of Wills, state inheritance tax
Fowler, Addams & Shughart
partial attorney fees
Register of wills, 1 short certificate
rregister of wills, filing appraisement and
debts and deductions
Nilliard BOTNTIlan
Fishman & Hess, attorney fees, defending
suit by R.L. Simons
Jay H. and Tilden Q. Brandt, fees and
out-of-pocket expense of guardianship
Fishman & Hess, attorney fees and court costs
Fishman & Hess, final attorney fees
Miller & Miller, administrators bond
Reserve for the following:
Register of Wills - filing account and statement of
proposed distribution
Bonnie L. Coyle, notary fees
Jay H. Brandt, administrators fee
Lee E. Brandt, administrators fee
Fowler, Addams & Shughart, attorney fee
TOTAL PERSONAL ESTATE - PRINCIPAL DISBURSE11ENTS
:1.1' '-4
Lo,.';' ..ILl i >out ..... oJ
5.00
80.00
224.36
3,257.99
3,700.00
1. 00
6.00
100.00
163.00
1,000.00
270.37
128.00
600.00
100.00
10.00
4,200.00
4,200.00
2,200.00
$ 29,692.83
DEBIT
PREICIP AL ACCOU:'lT - REAL ESTATE
The accountants charge themselves with the following principal
item of Real Estate:
2/2L,
Lot 2, Plan of Lots of Ethel H. Brandt as
recorded in Cumberland County Plan Book 3L,
Page 111, containing 46 acres, + or - and
being the residue from the premises acquired
by Howard O. Brandt and Ethel W. Brandt
October 29, 194-2, Deed Book "P", Vol. 12,
Page 222, situate in North Newton Tmvnship
and Borough of lle\vville, Cumberland County,
PA, value based on actual sale price to
James C. Costopolous et a1 $ 100,000.00
TOTAL REAL ESTATE - PRI:1CIPAL RECEIPTS
CREDIT
The accountants claim credit for the following principal
disbursements of Real Estate:
1980
5/3
9/22
9/22
1981
3/16
Glen Rebuck, Borough of Ne\.vville
real estate tax
James C. Costopoulos, et al, net tax
proration on unpaid taxes
Recorder of Deeds, realty transfer tax
R.L. Simons & Associates, realtors
commission in settlement of lawsuit
TOTAL REAL ESTATE - PRI~CIPAL DISBURSEHENTS
INCOME ACCOUNT - PERSONAL ESTATE
DEBIT
The accountants charge themselves with the following
income received:
1980
2/27
Common\vealth National Statement
Savings Account 22-0L,0125-1, interest
,'.. .'
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_1('1-
$ 100,000.00
$
12.10
65.03
1,000.00
$
3,750.00
4,827.13
2.13
2/27
3/18
3/13
3/13
4/15
4/17
5/16
6/17
7/18
8/18
8/18
9/17
10/20
11/13
12/16
1981
1/19
2/18
3/18
3/18
4/11
Larry D. Calaman, mortgage interest
1/15/81 to 2/11/81
Larry D. Calaman, mortgage interest
Production credit, rent
Commonwealth National Bank Certificate
of deposit #22-4643, interest
Larry D. Calaman, mortgage interest
Commonwealth National statement savings
account {/:22- 0.040582-3, interes t
Commonwealth National Statemen~ savings,
interest
Commonwealth National, statement savings,
interest
Commonwealth National, statement savings,
interest
Larry D. Calaman, mortgage interest, 3 months
Commomvealth ~\Jational, statement
savings interest
Commonwealth National, statement
savings interest
Commonwealth National, statement
savings interest
Commonwealth National, statement
savings interest
Commonwealth National, statement
savings interest
Commonwealth National, statement
savings interest
Commonwealth National, statement
savings interest
Commonwealth National, statement
savings interest
Larry D. Calaman mortgage interest (8 Donths)
Larry D. Calaman, mortgage interest
(estimated)
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281. 08
336.95
13.20
4L~8.03
336.60
87.70
120.96
112.65
109.48
1,007.66
113.65
114.15
110.94
346.31
2ll:-.l3
214.82
207.68
1.33.38
2,730.72
332.19
4/18
5/11
5/15
Comnonwealth National statement
savings interest (estimated)
Larry D. Ca1aman, mort8age interest (estimated)
Conunonwealth National, statement
savings interest (estimated)
TOTAL INCO:ME RECEIPTS
CREDIT
The accountants claim credit for the following Iucorne
disbursements:
1981
4/15
4/15
4/15
Thomas C. Buckley, C.P.A.
Fiduciary income tax returns (estimated)
Internal Revenue Service, fiduciary
Income tax (estimated)
Pennsylvania Department of Revenue,
fiduciary income tax and persoual income tax
(estimated)
TOTAL E~COHE DISBURSEl1E:nS $
DISTRIBUTION ACCOUNT - PRINCIPAL
CREDIT
$
150.00
331.80
150.00
$ 3,061.26
$
125.00
493.00
11 L~. . 0 0
732.00
The accountants claim credit for the following distributions
of Principal:
1980
10/20
10/20
10/20
10/20
10/20
10/20
10/20
12/15
12/15
Richard Brandt, partial distribution
Lee Brandt, partial distribution
William Brandt, partial distribution
Janet Abram, partial distribution
Jay H. Brandt, partial distribution
Josephine Nelson, partial distribution
Carolyn Hendershott, partial distribution
William Brandt, partial distribution
Josephine Nelson, partial distribution
-12- L'"~"
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$ 10,000.00
10,000.80
10,000.00
10,000.00
10,000.00
10,000.00
10,000.00
500.00
500.00
12/15
12/15
Richard Brandt, partial distribution
500.00
500.00
500.00
Janet Abram, partial distribution
12/15
12/15
12/15
Carolyn Hendershott, partial distribution
Lee Brandt, partial distribution
500.00
Jay H. Brandt, partial distribution
500.00
$ 73,500.00
TOTAL PRINCIPAL DISTRIBUTION
DISTRIBUTION ACCOUNT - INCOlill
CREDIT
The accountants claim credit for the following distributions
of incorae:
NONE
-0-
TOTAL INCOME DISTRIBUTION
Nonz
RECAPITULATION
PRI~~CIPAL ACCOUHTS:
DEBITS:
Principal Account - Personal Estate
TOTAL PRINCIPAL DEBITS
$ 83,310.70
100,000.00
$ 183,310.70
Principal Account - Real Estate
CREDITS:
Principal Account - disbursement - Personal
29,692.83
Principal Account - disbursement - Real Estate
4,827.13
Distribution Account - Principal
BALA~~CE OF PRIi.\1CIPAL FOR DISTRIBUTION
73,500.00
o 108,019.96
75,290.7l.~
INCOHE ACCOUNTS
DEBITS:
nfCOME ACCODrn - PERSONAL ESTATE
3,061.26
TOTAL INCm1E DEBITS
L;:_li ~G i ..~f 3~J $
8,061.26
_ 1 ')
CREDITS:
INCONE ACCOUNT - DISBURSEHENTS
$
TOTAL LJCOME CREDITS
732.00
-0-
-r-732.00-
DISTRIBUTIO:N ACCOUNT - INCOHE
BALANCE OF INCOrill FOR DISTRIBUTION
s
7,329.26
BALANCE OF PRINCIPAL FOR DISTRIBUTION CONSISTS OF THE FOLLOWING:
CASH
$ 28,383.77
PI:RSO:lAL PROPERTY, in kind
Clothing and Personal Effects
10.00
Bond and I1ortgage, Larry D. CalaI'Jan, et ux
(remaining Principal Balance)
TOTAL PRINCIPAL FOR DISTRIBUTION
46,896.97
$ 75,290.74
BALA~JCE OF INCm1E FOR
DISTRIBUTION COLJSISTS OF
FOLLOHEJG :
CASH:
TOTAL INCOME FOR DISTRIBUTION
i_ 7,329.26
$ 7,329.26
CO:1110NTtlEALTH OF PENNSYLVANIA
COUNTY OF CUliBERLAND
JAY. H. BRANDT and LEE E. B~~NDT, being duly sworn according
to law, depose and say that they are the co-administrators of the
Estate of Ethel H. Brandt, deceased, and that the foregoing Account,
as stated, is a just and true Account as to all itens both charge
and discharge to the biest of
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their knowledge, ir;tormati,or,> and belief.
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IN THE ORPHAc.~S I COURT OF
CUl1BERLAiW COUNTY, PENNSYLVANIA
ESTATE NO. 21-78-636
STATEHENT OF PROPOSED DISTRIBUTIOi] BY JAY H. BRANDT AND LEE E.
BRA~mT, COAD?lnnSTRATORS OF THE ESTATE OF ETHEL ~'l. BRANDT, LAT~
OF NORTH NEHTOl~ TOHNSHIP, CUMBERLAnD cou:ny, PSNNSYLVANIA, DECEASED.
The Administrators propose to award the balance for distribution
in their hands, consisting of personal estate valued in the su~ of
$75,290.74 (being $28,383.77 in cash and $46,906.97 in kind) and
income in the sum of $7,329.26.
PERSONAL ESTATE
To: Richard Brandt, 1/7 intestate heir, cash
$
L;. , Q 5 6 . 2 6
To: Villiam Brandt, 1/7 intestate heir, cash
!~ , 056 . 26
To: Janet Abrao, 1/7 intestate heir, cash
It, J 5 G . 25
To: Josephine ~elson, 1/7 intestate heir, cash
lj., 056.25
To: Carolyn Hendershott, 1/7 intestate heir, cash
Lt , 05 6 . 25
To: Lee Bra~dt, 1/7 intestate heir, cash
In Xind, 1/2 clothing and personal effects
4,051.25
5.JO
To: Jay H. Brandt, 1/7 intestate heir, cash
In Kind, 1/2 clothing and personal effects
4,051.25
5.00
To: Jay H. Brandt, Lee E. Brandt, William H. Brandt,
Richard S. Brandt, Josephine P. Nelson, Carolyn
A. Hendershott and Janet L. Abram, in equal 1/7
undivided interests, as tenants in common, the
ownership of the bond and mortgage of Larry D.
Calaman and Catherine J. Calanan, his \vife,
dated May 11, 1979, securing original principal
obligation of the obligors/rrortgagors to Ethel
'd. Brandt in the amount of $L~8, 000.00, said
mort8age securing the real estate granted and
conveyed by Ethel W. Brandt, by Jay II. Brandt,
court appointed guardian on Hay 11, 1979, and
recorded in Cumberland County Deed Book ilK",
Vol. 28, Page 506, said ~ortgage recorded in
Cumberland County f.1ortgase Book 661, Page 559.
Remaining Principal Balance
Total Personal Estate
.. . ...- ':,. ~ }'
l!u_'\ ,,~w I,.ut u~~
$ 46,306.97
75,290.7Lr.
INCOME
To: Richard Brandt, 1/7 intestate heir, cash
$
1,047.03
1,047.03
To: William Brandt, 1/7 intestate heir, cash
To: Janet Abram, 1/7 intestate heir, cash
1,047 .OL~
To: Josephine Nelson, 1/7 intestate heir, cash
1,047.04
1,047.0lj.
To: Carolyn Hendershott, 1/7 intestate heir, cash
To: Lee E. Brandt, 1/7 intestate heir, cash
1,Ot.~7.0L~
1,OL~7.04
To: Jay H. Brandt, 1/7 intestate heir, cash
TOTAL INCOHE
$
7,329.26
COfllvIONHEALTH OF PENNSYLVA~UA
COUNTY OF CUHBERLAND
JAY H. BRANDT and LEE E. BRANDT, being duly sworn according to
law, deposes and says that they are t~e coadministrators of the
Estate of Ethel vI. Brandt, deceased, and the foregoing Statement
of Proposed Distribution is true and correct to the best of their
knowledge, information and belief.
,~ (
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Sf! ~;/,
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/:5/ " /, ,/ .
/;5 i(?-~#~~. L-
Sworn and subt.c~JR,~;d., before me
-', .q!. r:~"\ \.. \T':'\;~'~;~~ ~\~;:;. i,'
this ~f~~J~~~)02':}<:~..+1'/~l /~/
_:h'~~ 1 '~}i:~;~{Y '~--L'
. ", ~ .~:, ',;~~;rYJ
, 1931.
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