HomeMy WebLinkAboutOC1968-0163 - ESTATE OF BUSHMIRERCC-8\(2-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILING OF APPRAISEMENT
IRENE BUSHMIRE
(~Administrator)
IN YOUR REPLY PLEAOE
REP'IER TO
37-101-1
/
In Re:Est a te of__\v_I_L_L_I_A_~_f,;....B_U_S_H_~_U_RE _
___W_A_S_H_I;,....N;,....G;....;T;;....O;..;;N~County - FHe No.63-68-163
You are hereby notified that the supplemental
appraisement in the estate of William Busbm;re
has been filed in the office of the Register of Wills qf Washington
County on January 20 ,197.2.Said appraisement reflects·the
following valuations:
Jt.Held
Real Estate _~_
Personal Property =--------~~~U~~3,~2:L¥0~1 1.....3~--
Total ~3~,~2!:!.l0~l!o..1"""'3lol.----
As to such tax that is paid within three months from date of
death,a five (5%)percent discount is allowable.As to any tax that
remains unpaid after one year from date of death,interest at the rate
of six (6%)percent per annum is charged.
Any party in interest who is aggrieved by an appraisement may
appeal therefrom as provided by law.
Title
Date __..:.J-=a:.:n:.:u::==a:..:r:...;y~2:.:0"-'J.--ol~9",-7.L..2e:L---_Signed __.::..F.:..:RAN=C:::..:E~S~L!:!::E~~O~_
CHIEF APPRAISER
DATE OF DEATH:August 17,1967
Note:This is not a bill.
..'-~'.?
R CC-39 (5-58)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of BUBHMIRE,WILLIAM
(Last Name)(First Name)
DATE OF DEATH_8_-_1_7_-_6_7_FILE NO.
(Initial)
REPORT OF INHERITANCE TAX APPRAISER
63-68-163
Dated:_--,J,,--,a=n=u=a=r"-,Yol--=20~,-,1=9.!-72=-
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of lV'ashington
Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at
the values set forth opposite each item in the last column to the right in Schedules "A","B","C",and "E".
~~INHERITANCE TAX APPRAISER
REPORT OF THE REGISTER OF WILLS
I,the undersigned duly elected Register of Wills in and for County,Pennsylvania,do respect-
fully report that I have allowed deductions in the amounts claimed by deponent,except as to those items where a greater or
lesser amount is set forth in the last column to the right in Schedule "F",which greater or lesser amount represents the sum
allowed as a deduction.
Dated:_
SUPPLEMENTAL APPRAISEMENTGISTER OF WILLS
INVENTORY
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
Joint-Held Property (Schedule E)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
Valuation of life estates or
VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED
$$$-------+--
FOR USE OF REGISTER ONLY ./"'\'
Tax on $---------4--C3Y
Thxoo$K
Tax on $5%
Tax on $10%
Tuoo$1~
fue~tioos *
Total Estate ~-_
TOTAL TAX
COMPUTATION OF TAX
$-------+--
$--------+---
$-------+---
$-------+--
$-------+--
$------_-1-._-
(*)As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
Less tax previously paid
BALANCE
Less 5%of tax if paid within
3 months after death ::::::::::=t====
BALANCE OF INHERITANCE TAX DUE $L
Add interest at rate of 6%from_____to $---J
AMOUNT OF ESTATE TAX ASSESSED $------IL-
Estate tax paid $---.lL-.
BALANCE DUE $----~I----
Add interest at rate of 6%from t=
------tto-----$-------1.
TOTAL TAX BALANCE $------.1PAID$_
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason,
same should be noted below,with short explanation.
t
Will t...No.Administration
IN THE
Year .
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
JtlLLlAMB.USlUURE..
Deceased
Late of MUSE
County of .......WASHINGTON
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
..\
}"unn !{CC-2
DEPARTMEl\!T OF REVENUE
BUREAU OF COUNTr'COLLECTlONS
HARRISBURG,PENNA.17127
SUPPLEMENTAL
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE ~.~.!1.:t.1:~.:r.J.r.?.9..1 !.~.?.?.
~O~NT~W~.~.h.!.!!g~..Q.~..
,-f'
FILE NO 6...3.=.6...8.~.1..6..3..
Whereas,Wil.liam B.u.s.hmir..e.late of My,.$..~.
in the County of Jia.shingt.o.n Commonwealth of Pennsylvania,having died on
the .l..1 t..h day of A~gY.:.~.~19..2.7.,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,F..r.,a.nC..e..s L.e..Q ,an appraiser duly appointed according to law,
having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix
the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement:
In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transferinheritancetaxesatthelawfulcollateralrateonanysuchfutureinterest.
Unit Appraisement I
Description of Asset Values Made for Inherllance
Tax Purposes
$
JOINTLY HELD PROPERTY:
,26 ~hare~Uni ted"States Steel Corn.Comm.(1/2 Taxable)48.37 1 3.047 63
Full Value.$6.095.25.
1.'c:!h:lT'P'c:!TTniTPn ST:lTP.~STeel Corn Pref (]/2 T:lY:lhle)11:\11:\(1.c;1 .c;o
Fnll V::'Ilnp $107.00
l)::'I1"P nf'T'c:!'c:!l1P.Alll:1'l1~T 1 qf\.'l\T",moc.of ...1 ...1 and
daugher,Irene A.Bushmire,as joint Tenants with right
of Survivorship and not Tenants in Common.
The above assets picked up from Praecipe
for Appearance and answer to citation filed in
Rep'i ster of "lills Office Februarv 28 1968.
Under Para~raph 5 (b)attached hereto and
made a Dart of this appraisal.
{,;,':..._..;1..~Yr ~
Andrew J.Merya,
ni~Tri~T co.'~or
Total 3.201 13
••••••~•••••••.••••••••••.•...••••••..•••
Apprai""r
....,Penna.
SUPPLEMENTAL APPRAISEMENT .
WASH:r:NGJ'QN County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
WILLIAM BUSHMIRE..................................
Deceased.
Late of
MUSE
Date of Death,A.~g:u.:.fi..t.l7,1..9..6.7 .
Appraisement Docket Vol.,3..7 .
Page,.l.Q.l.~.l.No.6.3.~.68.~.1.6.3..
Filed in Register's Office,Jan.•......20.,19.7.2
Amount of tax due,:{j .
DEPARTMENT OF REVENUE
Received,
Examined and Approved,.
Wrote abo,!/t Appraisement,..
Appeal ft-om Appraisement,.
Entered and charged,.
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Washington County,.Pennsylvania
No.\if /:2.i of 1968,O.C.~
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PETITION FOR REVOCATION ~~.c+o.
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\~IPATRONO,CEISLER and EDWARDS
JAttorneysatLaw
80 East Chestnut Street •Washington,Pennsylvania 15301 II
I
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IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA.
IN RE:)c.,3-c,,f-/~~)
WILLIAM BUSHMIRE,)
(3/:<of 1968.)No.
DECEASED.)
PRAECIPE FOR APPEARANCE
TO THE CLERK:
Enter our appearance for the petitioner,Raymond Bushmire,in
the above entitled matter.
PATRONO,CEISLER AND EDWARDS
Dated:February l.!i.r-1968.By '\f.7Iql/J,/
Atto~s for Raymond'-Bushmire
------------------------------------------,---
IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA.
IN RE:
WILLIAM BUSHMIRE,
DECEASED.
)
)
)
)
)
)
)
No.of 1968"O.C.
PETITION FOR REVOCATION OF LETTERS
Tot h e H 0 nor a b 1 e,the Pre sid e n t J u d g e of the s aid C 0 u r t :
AND NOW,comes RAYMOND BUSHMIRE by his attorneys
PATRONO,CEISLER AND EDWARDS,and petitions for the revocation
of Letters previously granted in this estate and in support thereof alleges
as follows:
1.William Bushrnire died intestate survived only by several adult
children,among whom are your petitioner and Irene A.Bushmire.
2.The said Irene A.Bushmire petitioned for the issuance of Letters
of A<;lministration to her and the Register of Wills notified your petitioner ,
among others,on November 28,1967,of the application for said Letters
and stated that ltunless notified otherwise,Letters will be issued December
8,1967.11
-1-
3.Your petitioner caused his attorneys to write a letter on December
21 1967 to the Register of Wills stating,It Please be advised that on behalf
of several of the sons and heirs of William Bushmire,deceased,we wish
to protest the issuance of Letters to Irene Bushmire and request a hearing
on the same.tl
4.Despite the aforesaid,Letters of Administration were issued to
Irene Bushmire without hearing and without further notice to your petitioner
or anyone else involved.
5.By reason of certain transactions including the unauthorized signing
by the said Irene A.Buslunire of the decedent's name to a 'tchange of
beneficiaryt'form in connection with a life insurance policy,and the illegal
assumption of ownership by the said administratrix of certain shares of
common stock in which the estate has an interest,your petitioner alleges
that there is a serious conflict of interest between the said Irene A.Bushmir
as claimant and as administratrix of the e state of the decedent.
WHEREFORE1 showing as above1 petitioner requests your Honorable
Court to issue a citation directed to the said Irene A.Bushmire to show
cause why the Letters of Administration previously issued to her should
not be revoked.
...2..
COMMONWEALTH OF PENNSYLVANIA)
)SS:
COUNTY OF WASHINGTON )
Before me,the undersigned authority,personally appeared Raymond
Bushmire,who,being duly sworn according to law,deposes and says
that the statem ents contained in the foregoing Petition for Revocation of
Letters are true and correct to the best of his knowledge,information
and belief.
Sworn to and subscrib'ed before
me this J3t:.il-c....day of February,
1968,.
&~crL~
Notary ublic
My Commission EXPir~~i'-u),ANGELINE SORICE,Notary u ,
80 E.Chestnut St.Pa.
Washington,was~,Co".Wi~eommisSiOll EJpIfG k!\It:IJ u..
II,'77 (
TN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA.
IN RE:
WILLIAM BUSHMIRE,
DECEASED.
)
)
)No.
)
)
)
ORDER
t3/~of 1968,o.c.
"nistratrix and a hearing thereon is hereby
I
AND NOW,this /rf!;;ay of ~..L.I!.:.2:::!:::~~cq.:....-1968,a citation
is issued directed to Irene A.Bushmire to sho 'J ause if any she has why
Letters of Administration issued to her should not be revoked.
An Answer may be filed within z-Q days after service hereof
on the attorney for the ad
~
set for the /~day of --4-..-::::J"--'::~::"'::=../:;"""':"='1968,at (rI-'(J-Q o1etock
If M.
----._-_.-------~~!_._..._.._......,..-._..,...._,,"""...._-,..:-"-_.,.._-..........~'-'_.-........--.:.._----.-
_,,_..'<to ,.~...~_~.-...._.,...~-••
ORIGINAL FILED to~6 -~'f- /~~
IN THE ORPHANS'COURT OF WASHI:\GTON COUNTY,PENNSYLVANIA.
IN RE:)
)
.WILLIAM BUSHMIRE,)No.0/))of 1968,O.C.
).
DECEASED.)
PRAECIPE FOR AP~EARANCE AND
PETITION,FOR REVOCATION OF LETTERS.
f 1'1 e d.
ORDER
,
.~~~/~·}-I'7J
AND NOWI this /I ,_--'day of _·_--.~.,-'·-'~'.L_,•."1968,a citation
I ..(i
is issued directed to Irene!A.Bushrnii-e to sho\~~ause if any she has why,I'J .
I .
I Letters of Administration issued to he'r should not be revoked.,I
An Answer may be filed within 17,,-0 days after service hereof
1 I .'
I on the attorney for the administratrix and a hearing thereon is hereby
set for the Iii··~a~of \yt.~.C1968,at 111 :irD olclock
)./I
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ORPHANS'COURT
NO.312 or 1968 OC
-"'--- --_.-..------
(Or1g.f11ed to No.63-68-163)
IN RE:
ESTATE OF
WILLIA.M BUSHMIRE,
DEC'D
---------_.----
PRAECIPE FOR APPEARANCE AND
PETITION FOR REVOCATION
OF LETTERS
-- -- - --------~
O.c.121 -130
Attys:
PATRONO,CEISLER &EDWARDS
~1
,;
'~'-'3~'t-frJ t:,3
NO.312 of 1968,'~.
Original Letters 63-68-163
'IN THE ORPHANS'COURT OF
WASHINGTON COUNTY
PENNSYLVANIA
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WILLIAM BUSHMIRE,
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GEORGE J.MODRAK ~t.-~~I
ATTO"NEY AT L.AW ~I.\-
22 N.CENTRAL.AVENUE 1
CANONSBURG,PENNA.15317
PRAECIPE FOR APPEARANCE
and
ANSWER TO CITATION
IN RE:
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IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNSYLVANIA
•
IN RE:)
)NO.312 of 1968 O.C.
WILLIAM BUSHMIRE,)
)Original Letters 63-68-163
DECEASED.)
PRAECIPE FOR APPEARANCE
TO THE CLERK:
Enter my appearance for the respondent,Irene A.Bushmire,
in the above entitled matter.
Dated:FebrUary.zi,1968.
ANSWER TO CITATION
To the Honorable,the President Judge of the said Court:
AND NOW,comes IRENE A.BUSHMIRE,by her attorney,George J.
Modrak,and responds as follows to the Petition filed and the
citation issued,at the above Number and Term:
1.Admitted.
2 •Admitted.
3.The allegations of Paragraph 3 are neither admitted nor
denied,and proof thereof is demanded.
4.Denied.On the contrary,the respondent avers that oral
notice was given by her attorney,George J.Modrak,to the attorne
for petitioner on two occasions prior to the granting of letters
to the respondent.
5.(a)The respondent denies that she signed the decedent's
name to a "change of beneficiary"form in connection with a life
insurance policy without the expressed and direct authorization
of the decedent;and on the contrary she avers and alleges that
the authorization for her to sign her father1s name was made in
the presence and hearing of two witnesses,who will be present
at the hearing.
(b)The respondent denies that she illegally assumed
the ownership of any shares of common stock in which the above
estate has any interest;and on the contrary,she avers and
alleges that in August of 1963,William Bushmire legally changed
the ownership of 126 shares of United states Steel Corporation
common stock and 2 shares of United States Steel Corporation
preferred stock from William Bushmire to William Bushmire and~
Miss Irene A.Bushmire,as joint tenants with the right of
survivorship.
(c)The respondent avers that there is no conflict of
interest whatsoever between her as claimant or distributee and
as administratrix of the above captioned estate;on the contrary,
the respondent avers that under the doctrine of joint tenancy
with the right of survivorship,she became the rightful owner of
the aforesaid common stock and preferred stock of the United
States S·teel Corporation in 1963 and that said common stock and
preferred stock are not assets of the above captioned estate.
6.As further answer to the Petition,the respondent avers
that the only asset of the above captioned estate consists of
a $2,000.00 life insurance policy,which the Metropolitan Life
Insurance Company refused to pay directly to Irene A.Bushmire
for funeral expenses and other debts of the estate when the
Petitioner made a written objection to the insurance company.
By reason of said objection,the Metropolitan Life Insurance
Company insisted upon making payment to a representative of the
estate of William Bushmire.In order to expedite the payment of
the funeral bill and other expenses of the estate the respondent
applied for Letters of Administration without admitting that the
change of beneficiary on the aforesaid policy was illegal and
unauthorized,;,as alleged by the Petitioner.
7.As further answer to the Petition,the respondent avers
that for 15 years prior to 1963,when his mother died,the
Petitioner never came to the home of his father and mother:
during the period between the death of his mother in 1963 and his
father in 1967,the Petitioner came to the home of his father
and the respondent not more than four times.
8.As further answer to the Petition,the respondent avers
that at the time of the death of William Bushmire,the respondent
was the only child -living with him and as a resul·t thereof she
is entitled to the customary $1,000.00 family exemption.
9.That after the payment of the funeral bill and other
expenses,and the payment to the respondent of her $1,000.00
exemption,there would be no assets whatsoever in said estate
for distribution.
WHEREFORE,showing as above,the.respondent requests your
Honorable Court to dismiss the Petition filed and the Citation
issued on February 17,1968.
~--------------------------------;------,
.,
AFFIDAVIT
COMMOl~ALTH OF PENNSYLVANIA )
)SS:
COUNTY OF WASHINGTON )
Personally appeared before me J the undersigned authority,
IRENE A.BUSHMIRE,who being duly sworn according to lawJ deposes
and says that the facts set forth in the foregoing Answer to
Citation are true and correct as she verily believes •
..'1 .......
'>-//?-L----Vl--C/LV
Irene A.Bushmire
Sworn to and subscribed
·-t-h
before me this d!-day
of February,1968.
_nk.7~'m{~
.~/"
MRS.FRANCES M.GRAY,Notary Public
Canonsburg,Washington Co.,Pa.
My Commission Expires September 19,1970