NO. 02298 Philadelphia, 1983, Appeal From Order, Court of Common Pleas, Orphans Court Division, Delaware County at No. 512 of 1982
John A. Prodoehl, Jr., Media, for appellant.
Cavanaugh, Tamilia and Hoffman, JJ.
[ 340 Pa. Super. Page 107]
Reverend Francis A. McKenna died on December 21, 1981, leaving a last Will and Testament dated February 15, 1979. Under item SECOND of his Will, the Testator bequeathed $2,000.00 and his chalice to the Society for the Propagation of the Faith. He also bequeathed $5,000.00 to his friends, William and Eleanor Casey, under item THIRD, and $10,000.00 to Oliver Keating under Item FOURTH. In item FIFTH, Father McKenna gave and bequeathed "all of my personal property of whatever kind and wherever located to my grandnephew, Robert Keating . . ." In Article SIXTH he directed that all of his residuary estate was "to be divided equally between the Sacred Heart Cancer Home
[ 340 Pa. Super. Page 108]
of Philadelphia, Pennsylvania [and] the Little Sisters of the Poor of Philadelphia, Pennsylvania".*fn1
Father McKenna's estate amounted to approximately $169,000.00 and consisted mainly of securities such as savings certificates, United States Treasury Bonds and cash. The only items of tangible personal property listed in the inventory filed with the Register of Wills consisted of his 1977 Plymouth Volare automobile valued at $2,300.00 and his chalice valued at $200.00. The decedent owned no real estate at the time of his death or when he executed his last will in 1979.
The Executor, Reverend John J. Kilgariff, filed his first and final account with the Orphans' Court Division of the Court of Common Pleas of Delaware County and the account was stated to September 16, 1982. The statement of proposed distribution requested that $2,000.00 be paid to the Society for the Propagation of the Faith and that $10,000.00 be awarded to Oliver Keating.*fn2 It was further requested that personal property consisting of the 1977 Plymouth Volare be awarded to Robert Keating.*fn3 The statement concluded with the request that one-half of the residuary estate be awarded to Sacred Heart Cancer Home a/k/a Sacred Heart Free Home For Incurable Cancer and one-half to the Little Sisters Of The Poor a/k/a Little
[ 340 Pa. Super. Page 109]
Sister's Holy Family Home For The Aged. Audit notice letters were sent to all beneficiaries and the Attorney General of Pennsylvania as parens patriae. In the statement of proposed distribution the executor alleged that the estate was not subject to Pennsylvania inheritance taxes. Robert G. Keating filed objections to the account and requested that all assets in the estate be distributed to him under article FIFTH of the decedent's will. A hearing was held in the Orphan's Court Division at which time the appellant amended his objections and claimed that instead of being entitled to all of Father McKenna's estate, he was entitled to all of the estate after payment or distribution of the bequests in items SECOND and FOURTH.*fn4 The court below filed an adjudication dismissing Mr. Keating's objections and directed distribution as follows:
Society for the Propogation of the Faith Chalice and $2,000.00
Robert Keating 1977 Plymouth Volare
Oliver Keating $10,000.00
Sacred Heart Cancer Home ...