Estate of Philip Meriano, Deceased, Anita Panepinto, Administratrix - Page 3

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                                  FINDINGS OF FACT                                    
               Some of the facts have been stipulated.  The stipulations of           
          fact and accompanying exhibits are incorporated herein by this              
          reference.                                                                  
               Philip Meriano (Philip or decedent) died on November 14,               
          1977.  At the time the petition was filed, Mary Orlando, who was            
          then administratrix of the Estate of Philip Meriano, resided in             
          the Commonwealth of Pennsylvania.                                           
               On July 6, 1977, a fire occurred at the residence-office of            
          decedent that destroyed many of his personal business records.              
          The Philadelphia Fire Department and the Philadelphia Police                
          Department determined that the fire was caused by arson.  On                
          September 1, 1977, Philip told the Philadelphia Police Department           
          that $2 million in bonds and securities were missing from the               
          safe in the area of the residence-office that was destroyed by              
          the fire.                                                                   
               The Philadelphia Police Department, the Federal Bureau of              
          Investigation (FBI), and the U.S. Attorney's Office in                      
          Philadelphia commenced an investigation to locate the stolen                
          bonds and securities but were unsuccessful.  They terminated                
          their investigation on November 29, 1977, after decedent's death.           
               At the time of Philip's death, it was thought that he had              
          died intestate.  He was survived by his sister, Mary Orlando, and           
          his brother, James Meriano.  On December 6, 1977, Mary Orlando              
          filed a petition for letters of administration with the Register            




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