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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\ :-~1-a ~ U i ,,~t ....... "% 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 L'_~,,, U't'lJ' .....u i..~t 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 l..':.J....I'., ..~U i ,.~t ,-. , .' 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 ,'.. .' L:"~I\ .... U i ,,~t ~~U _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) _ llL.>'i .,. 'j~j" vU I ,,\.It u,.."" 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'"~" , ." . ., I).j) OJ (J I ""t uf;,.'" $ 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 ,4,,\ u:, \:....... their knowledge, ir;tormati,or,> and belief. "/. ,h // ., ~f?L~~ ~". ,.:.:->U . :J;;i "~:~> Swom ~~d~~1ihs..~:ir(.Lbed before me, ':6 -,.~ ~~';.:-I', ,- t!<iS~ /~:~z~,~t:;~f~(t~{(:-:.' 1981. "7f~'> ,L')'J,i;"~'~.>l' A' l..c'c}" - _ 1 Ll- L:....'-li ~G f ..~t 32"1 [ ",',\::r- t.\- 1...... i. 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L "- ~~(\)~ f'" "E 'O~ 1 ~:Jo -. ~ ~ ~!l! r'\ I. ~: ]".bD ] \{)tIJ ~~ ~~ ~ . j < = ~ t = ~ w II .J III ~ . ~ 2 ~ II III x ~ .~OQ. = ~ ~ ~ = 0 0: 5 < ~ III . <( ~ III = 1\J ~ ~ -- ./ '" !2 o ,..~ ;N zCo') ~ u.l :.J c." ~ ~ III '- z" ..J z w ..., Q. ~ W .J ,-- (I) .~ .J .:; 0: <l: U 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. ,~ ( c/ ( & / "I Sf! ~;/, /) //----- -~) %' / /: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. l:__,\ OJ U i ,,~t 3~\)