HomeMy WebLinkAboutOC1968-0252 - ESTATE OF STRNISHATestate Form t/.
PETITION SUR AUDIT
IN THE ORPHANS'COURT OF WASHINGTON COUNTY
Estate of MA~1'.IN ?::r.~.!?IUL .
Deceased
No J?}::.f?~::.~.~.?A. A.
Fiduciary Helen..Sp.ehar.,Exe.cu.trix..
~~~~~~
Decedent's death Janu.ary 2.9..,1.9.6.8 Grant of Leltters f.~.br.'Ug.r.Y-~.,1.9.6.8 .
This is the F.i.rS.t and..Final account filed in this estate
If there have been former accounts filed in this estate,list file number or number and term .
NONE
15UK~f~K~~XXX
~~M~K*mX~i{IDt~~
Date Election Place of;
Filed no.ne Record .
N f . .NONEame0surVIVingspouse .
List issue,where material:
NONE MATERIAL
Did decedent marry after execution of will?{indicate}~.No.Any children born after execution of will?{indicate}
~No.If answer yes,name them .
Legatees Relationship Interest Fiduciary,if deceased or not sui juris
Helen Spehar
William Strnisha
Martin Strnisha,Jr.
Julia Muncie
Christina Brennan
Sophie Soltis
Daughter
Son
Son
Daughter
Daughter
Daughter
Specific ae~ise~
and 1/6 residue
Specific ae~is.e.
and 1/6 residue
1/6th residue
l/6th residue
1/6th residue
1/6th residue
List,if exceptions to above:
If partial intestacy,give facts:
Adeemed:Revoked:
NONE
NONE
Lapsed:Abated:Give Cause:
Notice to interested parties.Have all parties,having either vested or contingent interests and all crediors entitled
to notice (Court Rule No.9 paragraph C:Section 6:Subdivision c)received written notice of the filing of the account
and of call of audit?Yes.b4«.X
If any exception give cause:}ig ~~.9.~p.~.:tg~.~.~.
File copy of Notice
and date of mailing ~.9.I?.Y.9.t ..NQ.t;i..C.~9.t ~g~U.t...WR-,.jJ·.~g f.~.9.f.lJ~X".Y.~~.,J.9..~.9.?J~.t:~R.h~§..
hereto.
Is estate subject to the filing of a Federal Estate Tax Return?ye,g.6............................................•.......•.."........•.
Actual payment made on Pennsylvania Transfer Inheritance Tax.Amount $..J~.9.9..~.9.Q...p..C?Jg...~.~n.!...~.+.~.-l~.Q 9.
If the Will makes any portion of estate subject to a life-estate,give name and birth date of life tenant .
NONE
Give Names and addresses of all unpaid creditors who are legally entitled to notice,together with the amounts
of such claims;state whether they are admitted to be correct;and whether the claim is denied.
NONE
Give reference to .such parts of the will as require interpretation by the Court;a reference to all questions re-
quiring adjudication,and a statement of any other facts deemed necessary for the preparation of the adjudication:
NONE
$.
Balance for distribution per account,
Itemize any additional debits not shown by account:
contribution to maintain assets in kind
Total additional debits (Add)
Itemize any additional credits not shown by account:
Internal Revenue Service -Federal Estate Tax
Register of Wills -certified copy of Will
752.80
4~50
$..?~.f.~~.9 .9.~.
5 ,337.01
$32,257.10
757.30
Total additional credits (Subtract)
Balance for distribution
$.
$.}}:.f.~~.~..~.?Q .
If balance for distribution is not in cash,list each item held in kind,giving appraised Value (or distribution Value>;
Bed and dresser
Restaurant equipment,fixtures,etc.in Lincoln Tavern
Real.Estate:
15.00
2984.80
1.Tavern property -2800 West Chestnut st.,Washington,PaD
2.Home property -2434 Old National Rd.,Washingtpn,Penna.
20000.00
8500.00
$31499.80
----~----_.-- ---.---.._--------------
If Family Exemption claimed by Petition,give place of Record:..X~~~~y...~.~~~p..!J.9..~...~f...~~m~g....~.~~...p..e:t.~~'.
If Family Exemption is claimed at audit,give name,relationship and basis for Claim:.
._,I.'I
List any advancement or distribution on account that has been made,and nature and amount of same:
NONE_
Suggested distribution of balance shown,both as to principal and income,attaching signed and itemized elections
to take in kind if balance is not in cosh:residuary shares being stated in proportions:
1.Payment of audit costs and balance of inheritance taxes,if any.
2.Award to Helen Spehar the home property appraised at $8,500.00 and bed
~N~\~and dresser appraised at $15.00 pursuant to Item 2 of the Will (leEjal
description attached herewith).
3.
4.
Award Lincoln Tavern property in North Franklin Township and Lincoln Tavern
business including wares,merchandise,fixtures and equipment in equal
shares unto son,William Strnisha and daughter,Helen Spehar,pursuant to
Item 3 of the Will,legal description attached herewith.*
Contribution to make up deficiency in estate to be contributed by William
Strnisha and Helen Spehar.
*NOTE:
In filing the Inventory,the legal description to the Second parcel of
real estate designated as HOME PROPERTY is incorrect.The correct
description is attached hereto.The accountant is filing an amended
Inventory with the Register of Wills to correct this error.
COUNTY OF WASHINGTON,SS:
COMMONWEALTH OF PENNSYLVANIA.
The above named Fiduciary or representative thereof,
being duly S1'lorn doth depose and say
that the facts set forth in the foregoing petition are true And your petitioner will ever pray,etc.-
to the best of h~r knowledge and belief.
.........~~9.~~to and subscribed before
me thiS.2..£dayA~E.e.br.Uax:¥;d9..~.9.J _~~.
Signature of Officer..~.~...~..~~
. ."MA"Gn.~'T\J·"~~'~'~"'l ~,,!>I:C ••.•,........••............•...........................•.................................Tl'tle of Offlcer •".·.:.~:::..:.
M C ·~r'~n '•.-.._.1)13'Office expires Y•••~.~;J!l.I~:..-.:.:..•..::.::.~;:.:~~.:...'!.~..
.~.....~
>63 -68-252 AANo...
E~a~~Martin Strnisha
........----__-----_o._O'.o.
Deceased
FI LED
Fiduciary ~.~.~~.~~P..~.~~E.!:..~~~~.~:t:-E~x 1969 MAY 1 M1 9:13
.'-..
PETITION SUR AUDIT
FROM WHERE DECEDENT LEFT A WILL
Counsel of Fiduciary will submit herewith the
following/in conformity with Court Rules
adopted effective December 3/1951/being
rule No.9:po rag raph b-c;and divisions
thereof:shown on pages 23-24.
1.Written praecipes of all Counsel in the
case.
2.Copy of order appointing Guardian ad
litem/if pertinent.
3.Copy of Order appointing Trustee ad
litem/if pertinent.
4.Proof of service of above.
5.Letters Testamentary or Administration
C.T.A or an attest copy of WiII.
6.Copy of inventory and appraisement.
7.Proof of advertisement of grant of letters
if not filed with account.
8.Certificate of liens in case any of the
funds for distribution are from judicial
sale of real estate.
9.Signed and itemized elections if any
distribution in kind.
10.Copy of Federal Estate Tax return if es-
tate is subject thereto.
SHERMAN H.SIEGEL,ESQ.
Attorney
~2
RUSSELL f"1ARINO
REGISTER OF WILLS
1\.ppliratinn fnr Jrnhatr nf Ifill nf.~.g~};~§1:B.NJ.§.g!.L ..
......................................................late of ~.9..;:~.h E:E~~~.!J.~';£9.~.~§.g.~p.,Washington County,
Pennsylvania deceased,and ~rnut of llil'ttl'rs ID'l'stnml'umry.
REGISTER'S OFFICE }
WASHINGTON COUNTY,SS.:
Before the Register of Wills of Washington
County,personally appeared ~§:.~.~!!-?.p..~.g.~E who being
duly sworn says that :M.~~.t:.~.p.§.t:.;:P..!.§.h9:..late resident of
Township
N.QJ;'.t.h f..:);.s.n~Jj:,n.,Washington County,Pennsylvania,a citizen o£...9..~.§..~.b..,died
testate at W9:.§.b.ing:!;.Q.n HQ.g:p,.it.gl on the 2..9.day of..J.g.ttlJ..9:.t:y.A.D.19 6.6.
at...?..;..9.9.0'clock ~.~m.,age e.~leaving an estate of the estimated value of $2.0..,..OD.0.•.'O.0 .
personalty,and $..12.1..Q..9..Q..,..O.Q.realty;said real estate being located in N.Qr.:th F.r.an.k~in .
T.ownshi.p.,Washing.:t.on Co.unt.y..,.;[?e.nns.y.l.van.ia..· · · ·..· ·..
--.......................:'..
The decedent's legatees and devisees are as follows:'
ia
ia
ia
ia
nia
...NAME RELATIONSHIP RESIDENCE
2634 Natlonal Road
Helen Spehar Daughter Washington,Pennsylvan
191 Cleveland Road
William Strnisha Son W.=l~:hi'nnton·Penn~vlva
2720 w.Chestnut St.M.=lrt-in ~+-""'I"lic"h",.Tr "Washington,Pennsyluan
171 Cleveland Road
.T"1 i '"u_.~...I+-~""W.=lc::hi 'Do,.(",co..1 ~7'"'"
oJ 201 Cleveland Road
r'h,...ic::+-in",--"W.=lc:hi Ppnnc:ulu.=ln
~
C:::f"IY'lhi~C,..l.j..;c::"westland,Pennsvlvania..-
Testator has no.:t married and IlD children have been born since the
execution of the will offered for probate.
Petitioner prays that the paper writing filed herewith dated ~§!.y.~.!.!.~.§.?.
may be admitted to probate as the last Will and Testament of said decedent,and to grant Letters Testamen-
tary thereon to He.len Sp.e.har ..
whose post office address is 2.6.3..4 :Natil;mal Raad W.ashingt.an.,,.l?e.una ..
Sworn to and subscribed before me this 5.th .
day of ;~p.X:Y.g.x:y.A.D.19..6.B ..
.................../~2?z.~~..
RegisteT
.).~~.
COMMONWEALTH OF PENNSYLVANIA,
WASHINGTON COUNTY,}SS.:
And now F..~b..t:u.ar.y.5 ,19 6B ,comes Re~~.n Spe.h.ar .
who being duly sworn doth depose and say that.she.will well '3I1ld truly adminIster the goods and
chattels,rights and credits of Ms..x:.t..:i..n s..t..r.n.is.h.a...............................................................................................deceased,
to the best of .....h!?,E..skill and judgment in strict compliance with the laws of this Commonwealth,mind-
ful of the laws relating to inheritance taxes.
Sworn and subscribed before me this 5.th .
day of oC)..F.e.br.u.ar.Y-;A.D.19.6.8 .
................~2?2..::::.~~:.
Register
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aInmmonmraltl1 of 'ruuByluauia
lIas4tngton mountg.ss:
BE IT REMEMBERED,That upon this 5.th day of F..ahmar.y...
19..9.~,before me B.y§.~.~JJJ.l~.r.J.n.Q Register for the probate of
Wills and granting Letters of Administration within and for said county,came ..
...................................................§.B];B.MA..IT B..!§.J~.g~~~~9.-~.B.g!.\:.B~±..J?.~.~.~..
............................................................................................................the subscribing witnesses to the foregoing attached Will of
.........................................................................MA.HT.IN ST.RNISE:.A...
deceased,who,after being duly qualified according to law,depose and say:That they were present at the
. f 'd W'll I or .h h . d him bl',h'" d f .executIOn 0 sal I -saw t 1e testat..slgn t e same-ear pu IS It as an 01
............p..~.~.last Will and Testament;that they at...bl~request,in h1.~presence,and in the
presence of each other,subscribed their names thereto as witnesses;and at the time of the doing thereof said
testat....9.~was of sound,disposing mind,memory and
knowledge and belief.
Sworn and Subscribed Before Me............................:2&~
Register""9
~~..
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Q!ommouUtralt4 of ,rUUBYIUaUia,}55.Illlhts~in!ltolt mountg,
KNOW ALL MEN BY THESE PRESENTS:Whereas,at Washington,III the County aforesaid
on the Fifth day of February A.D.19 68 ,before me,
Russell Marino ,Register for the Probate of Wills and Granting
Letters of Administration in and for the County of Washington,in the Commonwealth of Pennsylvania,
the last Will and Testament of
Martin Strnlsha
late of North Franklin T1"lp.in the County aforesaid,deceased,
(a true copy whereof is to these presents annexed),was duly admitted to probate;and
Helen Spehar
Tr1.x
the ExecUXQi III said Will and Testament named,having appeared before me and taken and subscribed
the oath of office prescribed by law;
NOW,THEREFORE,I,Russell Marino ,Register as aforesaid,do
grant these LETTERS TESTAMENTARY,unto the said
Helen Spehar
committing unto Her the administration of all and singular the goods and
chattels,rights and credits,which were of said deceased,and requiring Her
to exhibit a true and perfect inventory thereof into the Register's Office,at Washington,within ninety
days from the date hereof,and to render a just and true account of said administration at the expiration
of six months from the date hereof,and to regard and comply with the provisions of the laws of this
Commonwealth relating to inheritance taxes.
IN TESTIMONY WHEREOF,I have hereunto set my hand and the seal
of said Office at Washington,this
day of February
Fifth
III the year of our Lord one thousand
nine hundred and Sixty Eight
/J ~~~~.......................l..~.~~
Register
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6 )-b 8 -~5"'-
LAST WILL AND TESTAllENr
OF
MARTIN STRNISHA
And now February 8,1968,it
ieing adjudged that said Will
as been proved,they are here~
y admitteo to probate and or-
ered to be recorded and Lett s
estamentary are issued to He~tn
Spehar in said ~estament names
~ho were duly qualified.
Russell Marino,Register
WILL BOOK 105 PAGE 206
I •
t
"
\
\
;i
SHERMAN H.SIEGEL
ATTORNEY AT LAW'
W'ASHINGTON.PENNSYLVANIA
WASHINGTON TRUSTBUILDING .....
"
IAST WILL AND TESTAMENT
I,MARTIN STRNISHA,of North Franklin Township,Washington
County,Pennsylvania,being of sound mind,memory and UIrlerstanding,do hereby
make and publish this my Last Will and Testament,hereby revoking all Wills by
me at any time heretofore made.
ITEM 1:I d:irect that my Executrix hereinafter named shall
pay all of my just debts and funeral expenses as soon as convenient after my
decease.
ITEM 2:I give,devise and bequeath unto my daughter,Helen
Spehar,the property in which I now reside (am which includes the grocery store
operated by me)together with all household furniture and furnishings therein.
ITEM 3':I give,devise and bequeath the property in North
Franklin TO'.mship occupied by the Lincoln Tavern together with the business
known as Lincoln Tavern and the wares,merchandise,fixtures and equipment
therein in equal shares unto my son,William Strnisha and my daughter,Helen
Spehar.
ITEM 4:All the rest,residue and remaimer of my estate,of
whatever kind and wherever situate,I give,devise and bequeath in equal shares'
unto my six (6)children,viz:William Strnisba,Martin Strnisba,Jr.,Julia
Muncie,'Christina Brennan,Sophie Soltis and Helen Spehar.
LASTLY:I name,constitute and appoint my daughter,Helen
Spehar,as Executrix of this my Last Will and Testament and direct that she
shall not be required to furnish bond in aIV jurisdiction.
IN WITNESS WHEREOF,I,MARTIN STRNISHA,the Testator~have
unto this my Last Will and Testament,set my hand and seal thiS!£!!;..day of'
~,1961.
(SEAL)
Signed,sealed,published and declared by the above-named,MARTIN STRNISHA,as
and for his Last Will and Testament,in the presence of us,who have hereunto
subscribed our names at his request as witnesses thereto,in the presence of
the said Testator and of each other.
WITNESS
--------_...- -----------
i\ffibautt OOf {Executnr (@r .AbWtlltstratnr
~tu1r of 'ruu5g1uuuiu,t 55:
C!1ouuty of BU5qiu!1tnu \
P II'b f h d . d th .Notary"Public .d f 'dersonay e ore me,t e un erslgne au orlty,a m an or Sal
County and State,appeared He.l.~.Xl S..J?gh.e.r.who,being duly
sworn according to law,deposes and says that s he is the executor Qt~of the estate of
.................Ma;r.t.i.D ~.t.*-n;h.?h.?.L deceased,that the foregoing schedules constitute a
complete inventory and appraisement of the real and personal estate of M.sr..t.i..D §.tJ!!.?.h.iil ,
deceased,except real estate outside the Commonwealth of Pennsylvania;that the figures opposite each item
of real and personal estate in the foregoing schedules are determined and stated by the undersigned to
be the fair value of said items as of the date of the decedent's death,based upon a just appraisement of each
item made by the above named Executor ~X
doY !rrr:.,~:.Z~;;;~:.;';th;,JM:......1..Jidd,dJ!b-..._..._._........_...
'Y!J!:-~~~.•~t:L..~J;;,~.~.A~~.2 ,..............).Executor-X~4*¥
r.:!i~r':n:r B:"It\y~otary Public ADDITIONAL INSTRUCTIONS
!::"·...Ail'invent~rfmuitJie:·Kiled within three months after appointment of personal representative.
My29mrrA!supplemen'tal:iiiv'entory must be filed within thirty days of discovery of additional assets.
3.1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Copies and 2 RCRI-33,
Over $10,000,including Copy of Will;1 Original and 3 Copies and 2 RCRI-33,Over $50,000,in-
,cluding Copy of Will and copy of Federal Estate Tax Return.
REFERENCE FOR ADDITIONAL COPY
Act of 1947 P.L.513 Sec.5.2,72 P.S.4844.2
1Jnu.rntnrg Utlik l\ppruisrwrtlt of the goods and chattels,rights and credits which
were of ~~E.!:~.~e..!:ED:.~.~.~.~Jate of ~.?.::!.~~~~.~~.~~.~~~.~.~.~R..
Washington County,Pa.,taken and made in conformity with the above affidavit.
PERSONALTY:
Cash
Sun Life Assurance of Canada Policy #1039720 payable to
decedent's wife,Sophia Bokal Strnisha,who died December
9,1952
Household furniture -Bed and dresser
Lincoln Tavern:
DOLLARS
900
1,628
15
CENTS
00
24
00
-Merchandise Inventory
16 booths &tables at $30.00 set
16 tables &64 chairs at $30.00 set
Bar and 8 bar stools
Beer draft system
Beer coo~er (not working)
Beer cooler
Gas heater
G.E.Table Model T.V.-black and white
Old cash register
Kitchen gas range
Coldspot refrigerator -14 cu.ft.
Retail Restaurant Liquor License
REALTY:
$449.80
480.00
480.00
100.00
50.00
No value
100.00
100.00
25.00
50.00
50.00
100.00
1000.00 2.984 I '80,
5,528 04
ALL those two (2)certain parcels of ground situate in
North Franklin Township,Washington County,Pennsylvania:
FIRST:Tavern Property
Lots No.81,No.13 and the Eastern portion of
Lot No.14 in Lincoln Heights Plan of Lots recorded in
Plan Book 7 pages 106 and 107 •
Upon which is erected a brick building containing
(OVER)
restaurant and apartments known as 2800 West Chestnut st.,
Washington,pennsylvania,.
For legal description see Deed Book 675 page 49.
SECOND:Home Property
16,150.00
LOT No.120 in Lincoln Heights Plan of Lots recorded
in Plan Book 7 page 106 fronting 61.28 feet on Roosevelt Street and
extending back of unequal width to an alley on which it abuts 133 ..76
feet.
Upon which is erected a 1 1/2 story frame dwelling covered with
inselbric known as 2434 Old National Road,Washington,Pennsylvania,
and a concrete block room attached thereto.
For legal description,see Deed Book 665 page 391.
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8,500:,,00
24,650.00
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l\ffi~auit (@f 1fxrrutnr (@r 1\bmini!itratot;
v
j;tatr of Jruuayillauia,tan:
<!Luuuty of Dilaa4iugtau ~
Personally before me,the undersigned authority,a No.:t.ar.}{.P..ub.lic .in and for said
County and State,appeared Helen S.p,g.b.ar.who,being duly
sworn according to law,deposes and says that s he is the executor »K~«M:Hr of the estate of
........~.~:r::.!:~~~.!:E~.~~.~.~deceased,that the foregoing schedules constitute a
complete inventory and appraisement of the real and personal estate of...MaJ::.tin S..tr.nish.a ,
deceased,except real estate outside the Commonwealth of Pennsylvania;that the figures opposite each item
of real and personal estate in the foregoing schedules are determined and stated by the undersigned to
be the fair value of said items as of the date of the decedent's death,based upon a just appraisement of each
item made by the above named Executor ~~Kd~s..~:~~~.A;.-,:.~;t..:~~~.~.~.~~~~.~.~~f'~..fO~..~!?~;"..~/I.
thiS
'._I;s:;dJ.................!..~~..:..~/..~~).~:~1lIIX
Mft!"~,~."rT B',"S.fl"t-.Public ADDITIONAL INSTRUCTIONS
•."")<>4..
M ~}..-'s.A~'i~ventor .u~t g~lfiled within three months after appointment of personal representative.
y (2:,n,Ksupplemental'inventory must be filed within thirty days of discovery of additional assets.
3.1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Copies and 2 RCRI-33,
Over $10,000,including Copy of Will;1 Original and 3 Copies and 2 RCRI-33,Over $50,000,in-
cluding Copy of Will and copy of Federal Estate Tax Return.
REFERENCE FOR ADDITIONAL COPY
Act of 1947 P.L.513 Sec.5.2,72 P.S.4844.2
AMENDEDlJuueutnrgattbl\ppraisemettl of the goods and chattels,rights and credits which
were of Mar.t.io.S.t.r:nis.b.a Jate of No.r.t.b.FIanklin 'ro.w-nship,..
Washington County,Pa.,taken and made in conformity with the above affidavit.
PERSONALTY:
Same as filed.
REALTY:
FIRST:Tavern Property
Same as filed.
DOLLARS
5528
16150
CENTS
04
00
SECOND:Home Property (corrected description)
ALL that certain lot of ground known and
designated as Lot No.14 in the plan of lots laid out by
David H.Swart and recorded in Plan Book 5 pages 26 and
27,as more particularly described in deed to Martin
Strnisha et ux.dated August 27,1952 and recorded in Deed
Book 840 page 407.
Upon which is erected a 1 1/2 story frame
dwelling covered with inselbric known as 2434 Old National
Road,Washington,Pennsylvania,and a concrete block room
attached thereto.8500 00
••1,•
S11lth 30 'cl31S\D3~Olm.lVW T13SSn~
o t :\7 ~\d Lt HdV cS61
.,
STATE OF PENNSYLVANIA,
WASHINGTON COUNTY,
The wi1'hin named Accountant being duly sworn according to law,depose sand says that the above account
as stated is true'and correctas sha verily believe.
Sworn and subscribed before me this ~J.)?.t ..
Januaryof__.__._19 .
....._ _.._~~.
WASH~
--~-~---------------
Walshington County,ss:I do certify that I have given leg'al notice 'ro all persons
concerned of the filing of the within account in the manner
prescribed by Sta'1'ute and Rule of Court,as evidenced by proofs
thO'eof med to No__.lI7_fj..lfiRl _
Witness my hand and official 'seal th~~_.._ .
day Of ~-19..Vtf..
.....{;~.:./~..~~_.__.~..·'··-·R~gister of Wills
........:.....'A
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~:<:),<:l ,<:)I<:)~.....~<:)~..I'0 Q~~::t:!-..;l -.....U1 ...00,l-'I )'C ~0
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FIRST AND FINAL ACCOUNT
of HELEN SPEHAR,Executrix of the ~state of Martin Strnisha,
deceased,late resident of North Franklin Township,Washington
County,Pennsylvania.
THE ACCOUNTANT CHARGES HERSELF AS FOLLOWS:
Inventory and Appraisement:
PERSONALTY $5,528.04
REALTY 24,650.00 30,178.04
To increase in appraisal of real estate to
reflect inheritance tax appraisement:
Tavern property (Inh.tax appraisal)$20,000.00
(Inventory appraisal)16,15D.DO
Social Security burial allowance
After discovered assets:
Delinquent grocery accounts collected
by Washington Credit Bureau $245.70
3,850.00
255.00
Medicare refund
Rents collected:
Tavern property
Home property
$1,665.00
.240.00
·12.24
TOTAL DEBITS
TOTAL CREDITS
BALANCE
257.94
1,·905.00
$36,445.98
9,525.89
$26,920.09
THE ACCOUNTANT CLAIMS CREDITS AS FOLLOWS:
1968
Feb.27 West Penn Power Co.Account due 41.42
Col.Gas of Penna.""128.09
Mar.4 Washington Hospital "II 128.86
Bell Tele.Co.II "21.58
-Dr.Glenne Nicholls Medical services 85.00
7 Robert C.Gordon Funeral Home Burial expense 1,422.33
20 Pa.Dept.of Revenue Sales tax due 6.63
Apr.15 Internal Rev.Service Balance 1967 Income tax 596.48
Sherman H.Siegel Preparing 1967 Inc.Tax Ret.50.00
Nov.13 Fetherlin &Carl Appraisal of real estate 125.00
j ..
1969
Jan.10 Helen Spehar Family exemption 1,000.00
Simon White's Sons Lettering monument 17.50
Helen Spehar Executrix commission 1,825.00
Probate costs $20.00
Advertise letters 12.50
3 sht.certif.3.00
Filing Inventory ..4.DO
Sherman H.Siegel Reimbursement for:
·1968 .
Feb.5 Reg.of Wills
9 Wash.Co.Reps.
21 Reg.of Wills
."""
Sherman H.Siegel Counsel fees,including
preparation 6f Federal Estate Tax Return
and transfer of Liquor License
Observer Publish~ng Co.Advertise letters
39.50
2,500.00
12.50
Margaret Bails Notary fees &witness to Will 10.00
Jan.21
Russell Marino,Reg.Filing this account
Russell Marino,Agent -alc Inheritance tax
TOTAL CREDITS
16.00
$8,025.89
1,500.00
9,525.89
Washington County Reports
8C3CSDUCllHC~SXREJ£X
Wasbington,Pennsylvania
(PUBLISHED ElY WASHINGTON COUNTY BAR ASSOCIATION)
Estate Notices
The Register of Wills has granted letters,
testamentary or of administration,in the
following estates.Notice is hereby given
to all persons indebted thereto to make
payment without delay and to those hav-
ing claims or demands to present them
for settlement to the Executors or Admin-
istrators or their Attorneys.
• • • • • ••• • • ••• • •••
PROOF OF PUBLICATION
In compliance with the Newspaper Advertising Act of May 16,1929,P.L.
1784 Sec.3,paragraphs (3)and (25).
COUNTY OF WASHINGTONt
STATE at'PENNSYLVANIA (SS.
STRNISHA,MARTIN,Dec'd.I
Late of North Franklin Township,. IWashingtonCounty,Penna.IExecutrix:Helen Spehar,2634 Nation-al Road,Washington,Penna.lAttorney:Sherman H.Siegel,215 .,Washington Trust Building,Washing-ton,Penna.
Personally appeared before me,a Notary Public in and for said County and
Commonwealth,CHARLES C.KELLER,who,being duly sworn,deposes and
says:that he is the Editor of the WASHINGTON COUNTY REPORTS,the
official legal periodical for said Washington County,publis'hed weekly having its
place of business at Washington,Washington County,Pennsylvania,and is act-
ing as its agent in this behalf;that the said WASHINGTON COVNTY
REPORTS was established on March 31,1920,and was designated as the official
legal publication for Washington County,Pennsylvania,by order of the several
courts of said County,dated November 11,1920;that the printed notice or adver-
tisement attached hereto is a copy of a notice or advertisement,exactly as printed
or published,which appeared in the said legal periodical in its regular issues on the
following dates:
...........f..~.l?r.~.~.r.y....J~..t....??.L}~.I.....!~§.?.....
Sworn to and
that the affiant or the corporation in behalf of which he is acting is not interested
in the subject matter of said notice or advertising and that all of the allegations of
this affidavit as t time,pIa e and chara-cter of the!pu-blic'lti are true.(I /(I,/~(I /
.'j ',-'/.1'1}LV~----''".::::· · · ·..·..····Edi~~;
.....7!J)rday of f..~Jrr.y.~x.Y.,196 ~
....:s.4~~.-:.~L .~
No ary Public
KATHERINE c.YARD,Notllry;P 'lie
Vlc.&hiwplO,Washington .Co a.
:..y G,",••missi(lO Expires
lltlvember 1,1$09
Observer -Reporter
WASHINGTON,PENNSYLVANIA
PROOF OF PUBLICATION
In compliance with the News,paper Advertising Act of 16 May,1929,
P.L.1784,lIlS amended.
Commonwealth of Pennsylvania,County of Washington,SS:.
Pe,rsonaJly appeaI'ed before file,a Notary Public in and for said County
and State,~~.~~.~~~.!"9.9.~~n ,who being duly s,worn
according to law,deposes and says that he is the s.e.c..~.y.......&....T.r.e.a.s.•
of the Obsie,rver Publishing Company,a Benns~lvania corporation,and its
agent in this behalf;that the said Company is,the owner and publisher of
the Observer-Reporter,SUCCiessor to The Washington Observer,established
September 18,1871,and The Washington Reporter,e,stablished Augusrt 15,
1808,a daily newsrpaper of general circulation,printed and published and
having its place of bus,ines's at Washington,Washington County,Pennsyl-
vania,where it or its predecessors have been established and published
continuous'1y for more than six months'prior to the publication of the notice
hereto attached;that the printed notice or advertisement hereto attached
is a copy of an official advertisement,official notice,legal notice or legal
advertisement,exactly a$printed or published in the Obs1erver-Reporter in
its regular editions on the following date or d,ates;_..
..............:~~.p..r.g,~.r.y.l~,t..9.~.p.4 2.6..,.1..9..6.~.
that neither th<e affiant nOT the Observer Publishing Company is interesited
in the subject matter of said notice or advertising and that all of the allega-
tions'of this affidavit as to the time,place and character of publication
are true...p::~._..'11...fl.~~..
r EXECUTRIX'S NOTICEjESTATEOFMARTINSTRNISH~,
deceased late of North FranklmTownship,Washington county.Pa.Letters Testamentary upon the
'above estate having been granted,to:the undersigned,all persons haVIngclaimsagainsttheestatearereo
quested to make known the same totheundersignedorhisattorneyand:all persens indebted to th"decedent
are requested to makl!payment to
!the undersigned withcut d,.Jay.,Helen Spehar,Ext;cutnx
2634 National Road ,Washington,Pennsylvama .~herman H.Siegel,Esq.I215WashingtonTrustBI,dg.I
ashington,pennsy1Vam:836.Mon..3.
I,
t-----
Sworn to and
W.26782
subscribed before me this..?.~...day Of..~~p..~~.~.~.Y....1968.'7f/~40..~¥L~~.
,Ui1I .,1r1 1.:.~:1'~'\,':O-lRY~U~
,.!'",ole'~'i ";~'l('J'~:JU:ITY
MY ':,):"••WI tXPIRl5 i'A)'6.196[
-1./
11u tqr Q1)rpl1unB~QIoltrt of:IInnl1tngto11 QIuunty
In the matter of the Audit of Account in
Estate of_-=MA:..=..:c=..R:..:T:...:I::.:;N:..:....-..:::S:...:T:...:RN:.=.:..=I..:::S;.=.H:::A..o...#-'------1
deceased
TO THE AUDITING JUDGE:
No.63-6S-_~2~52~~__19__.4·A.
Enter__~m-'y"'--appearance for__---=.:H:..:e::.;l=e:.::.n=--S:::::..:p:..:e::.;h:.::..=a:.:r=-.Lt---=E""x=e""c<-,u::>.t-",-=r,-"i,=-,x~_
'•19~
N.B.-Counsel shall,by separate paper,present a concise statement of each
claim,with supporting calculation of any interest claimed.Objections
to an account as filed,shall be concisely stated in a separate paper.
Council suggesting proper distribution'shall file a separate concise state-
ment in that regard.
II----------------------------------__~~__~.-~~-~.-~-.~,-'~~~~___=_:___.......o __--w _
No~63-6,8-252 ,19__•.A.A.
In re Audit of Account in Estate of
MARTIN STRNISHA,deceased
AUDIT
Jratrtpr.fnr i\ppenrnucr
FOR
Accountant .
.;
SHERMAN H.SI~GEL,ESQ.
Attorney
~2
.......,
~n t4:t Q!nmt nf Q!nmmnn J1rus nf lfas4ingtnn Q!uunty.
Jrnnsylttnnia.®rp4ans'Q!nun i3ittisinn
ESTATE OF
Martin Strnisha,
Deceased
No.63 -68-252
In the matter of the First and Final
Account of Helen Spehar,
Executrix
ADJUDICATION AND DECREE
And now April 3 0 ,19-.illL,this matter came on fc:r heari.ng,
audit and distribution at this session and testimony taken;and thereupon,upon due conSIderation
thereof the balance for distribution in the hands of the Accountant is determined to be
$31,499.80 and the account is accordingly confirmed;and it is ordered,
adjudged and decreed that the said balance be paid out by the Accountant in accordance with .the
schedule of distribution hereto attached and made a part hereof,unless exceptions hereto be flied
sec.reg.or an appeal be taken herefrom sec.leg.
SCHEDULE OF DISTRIBUTION
Helen Spehar,daughter,specific devise of real estate
designated as residence and grocery store property as
hereinbelow described,together with all household I
furnishings and furniture;held in kind and distributed asl
such at the appraised value,8515.00
William Strnisha,son,specific devise of an undivided
1/2 interest in real estate known as the "Tavern Propert\T"
and including 1/2 of the business conducted therein with
the wares,merchandise,fixtures and equipment therein;
held in kind and distributed as such at the appraised valu~,
interest in real estate described below,11492.40
Balance per account._
Additional debit asked at audit
Additional credit asked at auditBalance'_
Deduct Clerk's Costs &Receipt::i..s--------------1
At1forney -!=;S"""h~e""r"'"'m~a~n~HoIo.Le......S'-lli...e~Q"...e...l----------.1
Russell Marino,Clerk O.C.,costs in certifying real
estate to Recorder,
John D.Woodward,Recorder,costs recording
certification of real estate,
Russell Marino,Agent,transfer inheritance tax,probat
estate assets only,
Additional contribution to maintain assets of estate in
kind,
5337.01
757.30
45.00
8.20
56.34
115.04
$26.920 09 ~!'.?h~f?!J~...J
cb--6<J
$.M,257 .10~o :z~
~?7-;~$31 ,499.80 ~~
$31,454.80
$31,449.30
If{r}/f.r'b .j;IY~'P/
$31,441.10 ~f.~/?<;/~p~y~~
$31,384.76 O'~?
$22,869.76
$22,984.80
~---------------_._-_.._-_._._-
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Helen Spehar,daughter,specific devise of an undivided
1/2 interest in real estate known as the "Tavern Propert "
and including 1/2 of the business conducted therein with
the wares,merchandise,fixtures and equipment therein
held in kind and distributed as such atthe appraised
value,interest in real estate described hereinbelow,11492.40
No balance
REAL ESTATE TO BE CERTIFIED TO THE RECORDER F WASH NGTON COUNTY
BY THE CLERK OF THE ORPHANS'
Martin Strnisha,devisor,to Helen Spehar,devisee of an undivided 1/2 interest;
81,
eI of improved
Lot No.13 and the Eastern most portion of Lot No.14 in the Linco n Heights
to William Strnisha,devisee of an undivided 1/2 interest;each undo ided interest
real estate described as follows:
ALL those two certain lots of ground known and d signated
being :in and to all the right,title and interest of the devi
Plan of Lots situate in North Franklin Township and Cant n Towns 'p,Washington
County,Pennsylvania,which plan is recorded in the Oifi e of the ecorder of
Deeds of Washington County,Pennsylvania,in Plan Book 7 pages 1 6 and 107,
said lots of ground being situate in North Franklin Towns ip,Wash ngton County,
Pennsylvania and bounded as fo llows:
LOT NO.81 in said Plan:
On the North by Oak Avenue,on the East by Taft treet,on the West by
of lots.
e Northern side
s of unequal
onts 172.68
lengths of 227.29 feet and 271.22 feet,respectively,
Lot No.80 in said plan of lots,said lot is triangular in s
LOT NO.13 and the Eastern most portion of LOT NO.14 i said Plan:
of Taft Street,being the Southeast corner of Lot No.
point is the Northeast corner of Lot No.13 in said Plan d being t e intersecting
said lot as well as the intersecting point of the Southern 1 ne of the ational Pike
point of the Northern boundary line of said lot with the E
BEGINNING at a point on the Southern side of the ational
feet on the Southern side of Oak Avenue and extends back
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with the Western line of Taft Street;thence along the We tern side of Taft Street,
....a
South 140 56'15lt East 158.86 feet to a point;thence by ,ame Sout 10 46'West
21.76 feet to a point on the Northern side of Oak Avenue;Ithence al ng Oak Avenue
South 660 50'30"West 66.34 feet too a point;thence bY<11t now or f rmerlyof
Michael Provenzano et ale North 23 06'West 174.94 feef'more a less,to a
point on the Southern side of the National Pike;thence al~ng the So thern side of
atheNationalPikeNorth'66 36'30"East 100.13 feet to a point,the place of beginning.
BEING the same as conveyed to Martin Strnisha a d Sophia trnisha,his
wife,by deed of Christopher Mining Co.,a Pennsylvania Corporat on,dated:
November 2,1943 and recorded in the Recorder's Office for said ounty in Deed
Book 675 page 49.The said Sophia Strnisha died Decem er 9,195 ,thereby.
vesting the entire title in Martin Strnisha as surviving te ant by th entireties.
Martin Strnisha,devisor,to Helen Spehar,devisee of al the right title and interest
follows:
14 in the PlanWashingtonCounty,PennsytTania,known and designated
of the devisor in and to parcel of improved real estate de
ALL that certain lot or piece of ground situate in orth Fr klin Township,
of Lots laid out by David H.Swart in June,1918 and duly recorded in the Recorder
of Deeds'Office for said County in Plan Book 5 pages 26 nd 27,a d more fully
described as fa llows:
BEGINNThfG at a stake in the Northwest corner of Lot No.15 in said Plan
er to four lots;No.13;thence Southwardly 150.68 feet to a stake,a co
thence South 570 31'West 53.04 feet to the place of begi
aofLots;thence North 51 59'West 157.6 feet along the I Linco ln ill Plan of Lots 11
to a corner stake;thence Eastwardly 55.75 fee~to the
BEING the same lot of ground conveyed to Martin Strnisha nd Sophie
Strnisha,his wife by deed of Martin Stranisha et ux.dat d August 7,1952
and recorded in the Recorder's Office for said County in eed Boo 840 page 407.
The said Sophia Strnisha died December 9,1952,thereb e entire title in
Martin Strnisha as surviving tenant by the entireties.
CERTIFIED TO RECORDER:MAY 2,1969
\,
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I
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNA.
(ORPHANS'COURT DIVISION)
IN RE:
:+
ESTATE OF
NO.63-68-252
MARTIN STRNISHA,
Deceased
PAY TRANSCRIPT
The undersigned hereby acknowledge to have receive
of Helen Spehar,Executrix of the Estate of Martin Strnisha,
deceased,payment in full,in accordance with Schedule of
Distribution of the Court dated April 30,1969,as follows:
Russell Marino,Clerk,costs $50 . 50 ~{!l:::'~':::.'::::;;~~~~~~4Russell
John D.Woodward,Recorder
recording certification of real
estate 8.20 -=-=.......,.c::IIi!:.l:;,.:.:...;~.L...!.~!.:........:...,..-:",,:::...---.:::....:....-_-l-
Russell Marino,Agent,
transfer inheritance tax 56.34 ~~~~~-d~~~~~~~~~~
Helen Spehar,daughter,
specific devise 8515.00
William Strnisha,son,
specific devise 11492.40
Helen Spehar,daughter,
specific devise
........-."j
Form RCC-33
RESIDENT DECEDENT
COMMONWEALTH OF PENNSYLVANIA ~..~'.~
DEPARTMENT OF REVENUE ~
BUREAU OF COUNTY COLLECTIONS
COUNTY OF WASHING.TON ..
.Eueutor
and say S :
IN THE MATTER OF THE ESTATE OF }(AFFIDAVIT OF
-,MART.IN S.T...R!:iI.S.HA ~~EXECUTRIX
(State full name of deced'Washington .
North Franklin Township .ADMINISTRATORLateof!..........County
IMPORTANT:This return must be completed in detail and filed in duplicate,with will attached,with the'
Register of Wills of the County where decedent resided;Return is due within one year after
date of death,unless an extension is granted by the Secretary of Revenue.(Section 703 of
.__th~Inl1erit!1nce_an!i .E.~t!ite .Tax A,ct of HHil.)
St.te of p.ennSylVani.a..· · ·..· ·:·l ss:
County of Washington.."....p-enns.y.l.v.a.bi a
..........................................................................Jle...l..e..P.Speh.ar..
~Qt~X of the estate of the above-named decedent being duly sworn,depose S
Decedent'died J.an.uary..2.9..L.
(Month)
Name and address of attorney or}
other authorized representative to
whom all correspondence should be
mailed.
.........,19....6..8........,)'testate leaving a last will,copy of which is hereto attached.}
(lIay)(V""r)OOx~H~XX
ShermanH.Siegel,..Esqui.re .
215 Washington Trust Bldg.
Was'h'ii'i(~j"t6"Ii;,..p'e'Iiris'y'l,aii"a'······..·1··5·3..0..1···-..
That as such .E.x.e.Clltri.X deponent is familiar with the affairs of said estate and the property con-
(I':xecutor-Adminiatrator)
stituting the assets thereof and their fair market value.
That at the time of death there was no safe deposit box registered in decedent's individual name,or jointly
with,or as agent or deputy of another,or in decedent's individual name,with right of access by another as agent
or deputy,with the exception of the following:-
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT
Mt=>lll"'ln N;:lr;l"'In;:ll 'R;:lnk-""..,rl ",..."...+-("'"M""...+-.;....c+-.....,.;...'h~M.;.......
W;:lc::h;.....1u:I..,;:I l-Tt=>lt=>n ~t:rn;<:!h:l ,
~~
That the contents of said safe deposit box or boxes are itemized under Schedules of this
return,with the exception of the following,for the reasons hereinafter set forth:
That Schedule A attached hereto and made part hereof sets forth fullv and in'detail all the
real property in the Commonwealth of Pennsylvania of which decedent died having an interest therein.It
also sets forth the mortgage encumbrances upon each parcel of real property at the date of death,giving
the amount still due at death,name of mortgagee,date,rate of interest,and book and page of record
thereof.It also sets forth in the columns provided therefore the assessed valuation of each of said
parcels,the estimated market value thereof as of date of death of decedent.
That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal
property wheresover situated owned by the decedent at the time of death;all moneys left by the decedent
at the time of death,whether in decedent's immediate possession,standing to decedent's credit in banks
of deposit,savings banks,trust companies,or other institutions,whether indiVidually,or in trust for
any other person or persons giving also separately the accrued interest thereon,if any,down to the last
interest day prior to decedent's death in the case of savings banks,and to the date of decedent's death
in all other cases;all bonds,postal savings,treasury certificates or notes and other evidence of in-
debtedness of the United States to the decedent;all obligations,whether by statute or agreement they
are designated as tax free,of the United States,or any state,or political subdivision thereof,or of
any foreign country,which are owned at the time of death;all wearing apparel,jewelry,silverware,pic-
tures,books,works of art,household furniture,horses,carriages,automobiles,boats,and any and all
other personal chattels of whatsoever kind or nature,left bydecedent,together with the fairly estimated
market value thereof;all bonds and mortg8IIeS held by decedent and.of all claims due and owing decedent
at the time of death,and all promissory notes or other instruments in writing for the payment of money
of which decedent died possessed,of whatsoever nature,with interest thereon,if any,giving the face
value and estimated fair market value thereof,and if such estimated fair market value be less than the
face value,it sets forth briefly the reasons for such depreciation'as to each item;all moneys payable
to the estate from life insurance polictes carried by decedent;all annuity and endowment contracts the
proceeds of which were payable upon the death of the decedent;and all the corporate stocks and dividends
due thereon and unpaid as of the date of death,bonds and accrued interest thereon to the date of dece-
dent's death and other investment securities owned by the decedent at the time of death,with the market
value thereof at such time.
········7~···~..····..·..·..·······..·············..· · .(Executor-Administrator)
.?§.~..~~~.:t..~9..~.9:.±g9..~.g .
(Street Number)
~~.~.~.~.~.~.~.?~..~......~~.~.~.?¥..~y..~~.~.C3.:.........!..?..?..Q..~.
(City or Town and State)
In the case of securities of close or family corporations,the values reported are as far as
possible substantiated by financial statements of the corporations,showing the assets and liabilities
thereof as of the-date of death.The schedule also sets forth the interest of decedent at the time of
death in any co-partnership or business,and in support of the value of such interest there is an~exed to
said schedule,financial statements showing the aSsets and liabilities of said co-partnership or business.
A copy of the co-partnership agreement,(if oral"a statement setting forth the nature of the agreement)
together with a statement setting forth the character of the business,its location,and such other'facts
pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest
therein must be submitted.,It should also set forth in'itemized form,together with the fair market value
thereof,any other property owned or bequeathed by the decedent at the time of death.
The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry
contained therein and in the case of transfers ofproperty,real or personal,within two years of deceden.t's
death,in contemplation of decedent's death,or intended to take effect in possession or enjoyment at or
after death,said schedule sets forth the nature and value of such property,to whom transferred,the
relationship of the transferees to the decedent,the proportionate share received by each transferee and
all other facts of a pertinent nature regarding said transfers.In the case of transfers intended to
take effect in possession or enjoyment at or after death,there is also attached to the schedule a co~y
of the deed,trust agreement or other instrument creating the trust.Ther,~is also set forth in said
schedule a list of all property,real and personal,with its value,which passes at decedent's death by
virtue of the exercise by decedent,either individually,orjointly with another,or any power of appoint-
ment vested in decedent,either individually or jointly,by the will,deed,or other instrument of another,
with a copy of the instrument creating such power attached to the schedule.
That Schedule D attached hereto and made part hereof sets forth the names and addresses of all
persons beneficially interested in this estate at the time of decedent's death,the nature of their res-
pective interests,their relationship,if any,to the decedent,together with the ages at the time of
decedent's death of all minors,annuitants and beneficiaries for life under decedent's Will.It also
contains a statement showing which of the beneficiaries named in the decedent's will,if any,died prior
to decedent,the dates of their death,their issue,andthe relationship of such issue to the beneficiary.
That Schedule E attached hereto and made a part hereof sets forth all property,real and p~r
sonal,owned by the decedent jointly with another or others,including intangible,standing in the name
of the decedent and others,plus the date and place of record of instruments effecting the vestiture of
real estate and the date of acquisition of personalty,plus the name,address and relationship,if any,
of co-owners to the decedent.
That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts
and deductions claimed for and on behalf of this decedent's estate,including funeral expenses paid;
family exemption,where applicable;costs of administration of this estate;counsel fees and fudiciary's
commissions paid or to be paid;cost expended for burial trusts,tombstones or gravemarkers,and reli-
gious services,in consequence of the death of the decedent;debts and claims oWing and unpaid at time of....death;taxes accrued chargeable for period prior to decedent's death (except those allowed under Section
651 of the Inheritance and Estate Tax Act);.together with a statement of collateral piedged for Obliga-
tions,if any.It is agreed that the fiduciary will present proo'f of said claimed obligations upon re-
quest,that if the amount actually paid in settlement of any fee,commission or debt is less than the
estimated amount claiming and allowed,that the same will be reported to the Register of Wills,and that
the amount of tax assessed can be reassessed in accordance therewith.
That the totals of the appropriate columns in Schedules "A","B", "C","E",and "F"as directed therein"
have been carried forward and properly registered in the Summary.
Subscribed and sworn to before me this +..e.t:.
.....................................................day of .......:N..9:v~.mP..~.~.....19.......6..s..·~~::.~\t:~~~~~~~~~~,'.0 ~A.
My em"';<:'""~..'..~:·':".'~r'27,191\NOTE:Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are
filled in with details or the word "None",and in case the assets include rare and unlisted securities,
securities of close or family corporations or an interest in any co-partnership or business,that the
data and statements required under the paragraph above relating to Schedule "B"are attached.Also make
certain that column #1 in the "Summary"has been properly completed as above-directed.
RCC-34 ('-04)
COMMGNWEALiH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "A"
-REAL PROPERTY
Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece-
dent.Where property held as joint tenant or tenancy by entireties,report on Schedule ":::".Property h~ld by
the .de.cedent as tenant in common with another or others,should be identified as to quantum of interest and
the estimated value should be that of the decedent's interest only.
The real property located In the Commo[1wealth of Pennsylvania should be
described by lot and block number,street and street number,together with
a general description of the property,with a reference to the record of the
conveyance by which the decedent took title;If a farm state number of a-
cres;olso statement of mortgage encumbrances upon each parcel at death
of decedent.Taxes,assessments,accrued Interest on mortgages,etc.,are
to be listed on Schedule "F"and must not be deducted from this schedule.
ALL THOSE TWO (2)certain parcels of
ground situate in North Franklin Township,
Washington County,Pennsylvania:
FIRST:Tavern Property
Lots No.81,No.13 and the
Eastern portion of Lot No.14 in Lincoln
.-------.
Heights Plan of Lots recorded in Plan Book
7 pages 106 and 107.
upon which is erected a brick
building containing restaurant and apart,:",
ments known as 2800 West Chestnut St.,
Washington,pennsylvania.
(1 )(2)(3)/
DEPARTMENT
ASSESSED VALUE VALUATION
FOR YEAR OF ESTIMATED CAUTIONDECEDENT'S MARKET VALUE (Do not write
DEATH In this space)
SECOND:Home Property
Book 675
For legal description,see Deed
)
page 49.·
Lot No.120 in Lincoln Heights
Plan of Lots recorded in Plan Book 7 page
106,fronting 61.28 feet on Roosevelt Stree
upon which is erected a 1 1/2
story frame dwelling covered with inselbric
known as 2434 Old National Road,Washington
Pennsylvania.
For legal description,see
Deed
Insert this total opposite "real property",Schedule "A"in the X X X X X
"As Reported"column on the last page of this return.
8,500.00
0<'1)'/S66·6 0
$24,65Q.Q.Q
Rce-35
(~.
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "13"
PERSONAL PROPERTY
INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned individually
by the decedent,at the time of his death.Property owned by the decedent jointly with another or others
must be listed under Schedule "E".Inta;gible personal property,titled in the name of the decedent,but
payable at death to another or others,including but not limited to P.O.D.U.S.Savings Bonds and tenta-
tive trust accounts,must be listed,despite the fact that they are not of the administered estate.
Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household
goods,and furnishings,books,paintings,automobiles,boats,etc.)
Intangible personal property,such as bonds,treasury certificates,cash on hand and in bank,•stocks,'mortgages,notes,together with accrued interest or dividends,salaries or wages,insurance pay-
able to the estate or fiduciary in said capacity,partnership interests,interest in anyundis tributed
estate of or income from any property held in trust under the will or agreement of another,even though
located outside of the State,at the time of death,should be listed in this schedule.
Item
No.
ITEM
List and describe fully
Cash
Sun Life Assurance of Canada Policy
#1039720 payable to decedent's wife,
Sophia Bokal Strnisha,who died Dec.9,
1952
Household furniture -Bed and dresser
Lincoln Tavern:
UNIT
VALUE
ESTIMATED
MARKET VALUE
900.00
1,628.24
15.00
DEPARTMENT VALUATION
(Do not write in
this space)
449.80
$30.00 set 480.00
at $30.00
Inventory
tables at
64 chairs
Merchandise
16 booths &
16 tables &
per set
Bar and 8 bar stools
Beer draft system
Beer cooler (not working)
Beer cooler
Gas heater
G.E.Table Model T.V.-black and
white
Old cash register
Kitchen gas range
Coldspot refrigerator-14 cu.ft.
Retail Restaurant Liquor Lie.
480.00
100.00
50.00
No value>
100.Op
100:00
25.00
50.00
50.00
100.00
10~0.00J
,;I
2 ,98.4-.8~C ~d1f!':;r,-..-j 'Y7 I
Insert this total opposite "Personal Property",Schedule "B"in
the "As Reported"column on the last page of this return.
x X 5,528.04
~SSIDENT DECEDENT
COM\fON'I'EALTH OF PENNSYLVANIA
T~\NSFER INHERITANCE TAX
L"
RCC-30"
:
SCHEDULE "c"
TRANSFEIlS
(1)Did decedent,within two years of'death,make any transf'er of'any material part of'his estate,without
receiving a valuable and adequate consideration theref'or?(Answer yes or no)No
(2)Did decedent,within two years of death,transfer property from himself'to himself and another or
others (including a spouse)in joint ownership?(Answer yes or no)NO
(3)If'the answer to (1)or (2)above is in the af'firmative state:
(a)Age of'decedent at time of'transf'er _
(b)State of'decedent's heal th at time of'making the transf'er.(Note 1).
(c)Cause of decedent's death.(Note 1).
(4)Did decedent,in his lif'etime,make any transfer of property without receiving a valuable or adequate
consideration therefor which was to take ef'f'ect in possession or enjoyment at or af'ter his death?
(Answer yes or no)No
(a)Was there any possibility that the property transferred might return to transf'erer or his
estate or be subject to his power of'disposition?(Answer yes or no)_
(b)What was the transf'eree's age at time of'decedent's death?--------(5)Did decedent in his lif'etime make any transf'er without receiving a valuable and adequate consideration
theref'or under which transf'eror expressly or impliedly reserves for his life or any period which does
not in f'act end before his death:
(a)The possession or enjoyment of'or the right to income f'rom the property transf'erred?
(Answer yes or no)__N~o~_
(b)The right to designate the persons who shall possess or enjoy the property transf'erred or
income theref'rom?(Answer yes or no)_N~o~__
(6)If'the answer to (5)(b)above is in the af'f'irmative,state whether the right was reserved in decedent
alone or others _
(7)Did decedent in his lif'etime make a transf'er,the consideration for which was transf'eree's promise to
pay income to or f'or the benef'it of'care of'transf'eror?(Answer yes or no)No
(8)Did decedent,at any time,transf'er property,the beneficial enjoyment of which was subject to change,
because of'a reserved power to alter,amend,or revoke,or which could revert to decedent under terms
of'transfer or by operation of'law?(Answer yes or no)__N~QL-_
(9)If the answer to (8)above is in the affirmative,was the power to alter,amend,or revoke the inter-
est of'the benef'iciary reserved in the decedent alone or the decedent and others?
(Answer yes or no)~__
NOTE 1:The answers to these questions should be supported by af'f'idavit by the attending physician as
well as a copy of'the death certif'icate.
NOTE 2:If'answer to any of'the above questions is yes,set forth below a description of'the property
transf'erred,it's f'air market value at date of'death,dates of'transf'ers and to whom transf'erred,with
relationship of'transf'erees to decedent,if'any.Submit copy of'any trust deed or instrument,if'trans-
f'ers are claimed to be non-taxable,also submit detailed statement of'facts on which said claim is based.
NOTE 3:List applicable property below in manner in which provided in Schedules A,B,or E.
ITEM DESCRIPTION
NON E
MARKET VALUE
(Estimated)DEPT.VALUATION
(Dept.Only)
Insert this total opposite "Transf'ers",Schedule "C"in the
"As Reported"column on the last page of'this return.NONE
CCM\ld;\:IVF\LTH t)F PENNSYLVANIA
[]\\:-;~';:'Flt T~lmH.lTANCE TAX
ItFSlm:~T nECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
I:'iSTRl"CTIO!\S:This schedule must disclose all property,real and personal,owned by the decedent jointly
wi th another or others,including intangibles,standing in the name of the decedent and others.List
real estate first,as entireties,or joint tenants,giving brief description,as indicated tmder Schedule
"A".•plus the date and place of record of instrument effecting vestiture,but do not include entireties
or out of state real estate value in estate valuation column.Personal property should be listed as in
Schedule "B",plus date of acquisition,and the name,address and relationship (if any)of co-~wners to
the decedent.
Description of Property,Date of Acquisition,N~me'l Unit
Address and Relationship of Co-Owners,and Place 1 Value
of Record of Instrument,where_Rea!_~state.1 ~----_._---percentag~l Estate
Share Valuation
.---
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of
Entire
Value of
Decedent's
Property Interest
NON E
~__J
;
I
I
I
\
I!IliNONEInsertthistotalopposite"Jointly Owned Property",Schedule"E"
in the "As Reported"column on the last page of this return.
r .....
RCC-37.(12-63).....'-
COl\tl\IONWEALTH OF PENNSYYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "D"
BENEFICIARIES
(
h
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFStatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARY
ave an interest,vested,contingent or other are involved,set STATE YES IN ESTATE
wise,in estate)forth this fact.)OR NO BIRTH
He.len Spehar
'It::,)A 1\T_~~~~,n...:I
Washinaton Penna n.::lllCTht-"",,...Bequ~sts and 1/6th
HOC!""""'Q;11,,,,,,
~
WI§±J.~"",~~f~~~hgr",,~
Washington,Penna.son Bequest and 1/6thyes"'OC!~~"""
MartJ.n StrnJ.sha,Jr.
?7?()rAl ,.".,.j..C'~..
Washington,Penna.son VAl=:1/t::.....'"'~~...:3 ..'"'
Julia Muncie
171 1"'1""n,.,.1"'....~D ...._...:3
Washington,Penna.dauqhter yes l/ht-h ,..""'~;~""'"
Christina Brennan
?n1 1"'1""~T""1,,,....~D ...........:3
Washinqton.Penna.n -,.'r v""'~1 /ht-h ,...""'c:,;~"O
~
bOpnJ.e bOl.tJ.S
1 /ht-h ,...""'C!~~"orAla",.j..1 "'.......:3 ~.,.._~~...:1 -,.U""'C!...J
Deponent further says that all the above-named beneficiaries are liVing at this time except below:
NAME DATE OF DEATH RESIDENCE
~IATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
(Executor-Administrator
must complete "As
Reported"column #1.)
....,'"0 ::c...,C1l C1l~...,~:::l til .......
til 0.....:::l '"0C1l~...,...,.......0
til '0
'"0 C1l...,...,.g ~
~'<
C1...,otiltil....,
~:><~cr;-
trltil....~....C1l
Year .
P.>I'THE
!No,
Will
Administration
.MARTIN ..S'l'RNISJlA ..
Deceased
Late of ..NorthFranklin.Township.
REPORT AND APPRAISAL
Commonwealth of Pe{msylvania
County of .vvash~ngt:()I1:CJ')c::
~~
:>::c
en en CJ')>-<:()()()?'"?'"?"'.n tri ;;;:::::
-"l
__-EI)_
I,
(.~~
n
:W:0
;"
:1-':-..J:co•:0
:,j:::,
:1\.)_
:01 :,j:::,:>
...:....CI::I
~:01 .O'\!:l:lo;1\.):01 C1l ........· ."0-::l:co :0 0 ~CD:-:."""t
:0 :0 (;
:,j:::,:0 c..
SHERMAN H.SIEGEL,ESQ.
215 Washington Trust Bldg.
Washington,Pennsylvania
--:~:
~.
:t\
.~
~.
C\
.~:
-EI)_
\~k~·\.It.~.~~~
:......:5';.'t').(J r.
·C.'c..
:'X-.0 ~:".~
<.
~
i
~
COMMONWEALTH OF PENNSYlVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
COUNTY OF
.,.r---...~..
Form RCC-33
RESIDENT DECEDENT
•AMENDED RETURN
·"--"--.
..WASHING.TON .
IMPORTANT:This return must be completed in detail and filed in duplicate,with will attached,with the'
Register of Wills of the County wh~re decedent resided;Return is due within one year after
date of death,unless an extension is granted by the Secretary of Revenue.(Section 703 of
...the.Inheritlince..lin!l.Ei;!t;aterax 1\ct of 1~61.)
..................H.EL.EN......S.P..EHAR
of.the estate of the above-named decedent being duly sworn,depose S and say S
Executor
Decedent'dJed ..J.anuary...
(Month)
Name and address of attorney or}
other authorized representative to
whom all correspondence should be
mailed.
............2.9 ....,1968...,JL
r ~~~~V'~aVing a last will,copy of which is hereto attached.}
(!Jay)(Y~ar)A<nn~
......SHERMANH.STEGEL,ESQUIRE........
215 Washington Trust Bldg."'washington ,'J?ennsylvaniaT53bI'
That as such deponent is familiar with the affairs of said estate and the property con-
(.:x""utor-Administrator)
stituting the assets thereof and their fair market value.
That at the time of death there was no safe deposit box registered in decedent's individual name,or jointly
with,or as agent or deputy of another,or in decedent's individual name,with right of access by another as agent
or deputy,with the exception of the following:-
NAME AND ADDRESS OF BANK OR OTHER INSTITUTIONINWHICHDECEDENTRENTEDASAFEDEPOSITBOX
THIS SAFE DEPOSIT BOX RENTED
IN NAME OR NAMES OF
RELATIONSHIP OF JOINT
HOLDERS TO DECEDENT
That the contents of said safe deposit box or boxes are itemized under Schedules of this---return,with the exception of the following,for the reasons hereinafter set forth:
That Schedule A attached hereto and made part hereof sets forth fullv and in'detail all the
real property in the Commonwealth of Pennsylvania of which decedent died having an interest therein.It
also sets forth the mortgage encumbrances upon each parcel of real property at the date of death,giving
the amount still due at death,name of mortgagee,date,rate of interest,and book and page of record
thereof.It also sets forth in the columns provided therefore the assessed valuation of each of said
parcels,the estimated market value thereof as of date of death of decedent.
That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal
property wheresover situated owned by the decedent at the time of death;all moneys left by the decedent
at the time of death,whether in decedent's immediate possession,standing to decedent's credit in banks
of deposit,savings banks,trust companies,or other institutions,whether individually,or in trust for
any other person or persons giving also separately the accrued interest thereon,if any,down to the last
interest day prior to decedent's death in the case of savings banks,and to the date of decedent's death
in all other cases;all bonds,postal savings,treasury certificates or notes and other evidence of in-
debtedness of the United States to the decedent;all obligations,whether by statute or agreement they
are designated as tax free,of the United States,or any state,or political subdivision thereo~or of
any foreign country,which are owned at the time of death;all wearing apparel,jewelry,silverware,pic-
tures,books,works of art,household furniture,horses,carriages,automobiles,boats,and any and all
other personal chattels of whatsoever kind or nature,left bydecedent,together with the fairly estimated
market value thereof;all bonds and mortg8ltes held by decedent and of all claims due and owing decedent
at the time of death,and all promissory notes or other instruments in writing for the payment of money
of which decedent died possessed,of whatsoever nature,With interest thereon,if any,giving the face
value and estimated fair market value thereof,and if such estimated fair market value be less than the
face value,it sets forth briefly the reasons for such depreciation'as to each item;all moneys payable
to the estate from life insurance polici'es carried by decedent;all annuity and endowment contra.cts the
proceeds of which were payable upon the death of the decedent;and all the corporate stocks and dividends
due thereon and unpaid as of the date of death,bonds and accrued interest thereon to the da.te of dece-
dent's death and other investment securities owned by the decedent ~t the time of death,with the market
value thereof at such time.
..
In the case of securities of close or family corporations,the values reported are as far as
possible substantiated by financial statements of the corporations,showing the assets and liabili ties'"
thereof as of the'date of death.The schedule also sets forth the interest of decedent at the time of
death in any co-partnership or business,and in support of the value of such interest there is annexed to
said schedule,financial statements showing the assets and liabilities of said co-partnership or business.
A copy of the co-partnership agreement,(if oral,a statement setting forth the nature of the agreement)
together with a statement setting forth the character of the business,its location,and such other facts
pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest
therein must be submitted.·It should also set forth in itemized form,together with the fair market value
thereof,any other property owned or bequeathed by the decedent at the time of death.
The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry
contained therein and in the case of transfers ofproperty,real or personal,within two years of decedent's
death,in contemplation of decedent's death,or intended to take effect in possession or enjoyment at or
after death,said schedule sets forth the nature and value of such property,to whom transferred,the
relationship of the transferees to the decedent,the proportionate share received by each transferee and
all other facts of a pertinent nature regarding said transfers.In the case of transfers intended to
take effect in possession or enjoyment at or after death,there is also attached to the schedule a co~y
of the deed,trust agreement or other instrument creating the trust.Ther.~is also set forth in said
schedule a list of all property,real and personal,with its value,which pa8ses at decedent's'death by
virtue of the exercise by decedent,either individually,orjointly with another,or any power of appoint-
ment vested in decedent,either individually or jointly,by the will,deed,or other instrument of another,
with a copy of the instrument creating such power attached to the schedule.
That Schedule D attached hereto and made part hereof sets forth the names and addresses of all
persons beneficially interested in this estate at the time of decedent's death,the nature of their ~es
pective interests,their relationship,if any,to the decedent,together with the ages at the time of
decedent's death of all minors,annuitants and beneficiaries for life under decedent's Will.It also
contains a statement shoWing which of the beneficiaries named in the decedent's will,if any,died prior
to decedent,the dates of their death,their issue,and the relationship of such issue to the beneficiary.
That Schedule E attached hereto .and made a part hereof sets forth all property,real and per-
sonal,owned by the decedent jointly with another or others,including intangible,standing in the name
of the decedent and others,plus the date and place of record of instruments effecting the vestiture of
real estate and the date of acquisition of personalty,plus the name,address and relationship,if any,
of co-owners to the decedent.
That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts
and deductions claimed for and on behalf of this decedent's estate,including funeral expenses paid;
family exemption,where applicable;costs of administration of this estate;counsel fees and fudiciary's
commissions paid or to be paid;cost expended for burial trusts,tombstones or gravemarkers,and reli-
gious services,in consequence of the death of the decedent;debts and claims owing and Impaid at time of
death;taxes accru~d charge.able for period prior to decedent's death (except.those allowed under Section
651 of the Inheritance and Estate Tax Act);.together with a statement of collateral pledged for obliga-
tions,if any.It is agreed that the fiduciary will present proof of said claimed obligations upon re-
quest,that if the amount actually paid in settlement of any fee,commission or debt is less than the
estimated amount claiming and allowed,that the sam?will be reported to the Register of Wills,and that
the amount of tax assessed can be reassessed in accordance therewith.
That the totals of the appropriate columns in Schedules "A","B", "C","E",and "F"as directed therein,·
have been carried forward and properly registered in the Summary.
Subscribed and sworn to before me this 5.th .
.~,)J ........~.\':.()n r .....~_ ...·~C'Utor-Ki-»K«~)
..?.~}A ~.~.~~9.~.~J ~9.9:9.~~.
(Street Number)
.~.i:l.~.~~.!.J:~.~?~..~~.~.~?~.~J.?..~..~.~.
(City or Town and State),.'J',,,,21 1~7).5 I'"l ....,~J I
........day of D.e.c.e.mb.er 19 6..8 ..
........~a.:.aJo ..,~..q~.,;t'J"I •~r'"r ~
Vi""
f!.;Ccrr,r~.:.<-.·
NOTE:Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are
filled in with details or the word "None",and in case the assets include rare and unlisted securities,
securities of close or family corporations or an interest in any co-partnership or business,that the
data and statements required under the paragraph above relating to Schedule "B"are attached.Also make
certain that column #1 in the "Summary"has been properly completed as above-directed.
\
\
RC(:-38
CCMMONW1<:ALTH OF l'ENNSYLVi\.NIA
rHi\NSFEIl TNHERI TANCE TAX
IlFSIDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
I~STRl'CTIOKS:This schedule must disclose all property,real and personal,owned by the decedent jointly
wi th another or others,including intangibles,standing in the name of the decedent and others.List
real estate first,as entireties,or joint tenants,giving brief description,as indicated tmder Schedule
"A",plus the date and place of record of instrument effecting vestiture,but do not include entireties
or out of state real·estate value in estate valuation column.Personal property should be listed as in
Schedule "B",plus date of acquisition,and the name,address and relationship (if any)of co-awners to
the decedent.
Description of Property,Date of Acquisition,Name I Unit percentage Estate
Address and Relationship of Co-Owners,and Place 1 Value Share Valuation
of Record of Instrument,where Real Estate.!
Savings Acct.#1299 -Pittsburgh
National Bank
n/o Martin Strnisha or Helen
Strnisha (daughter)
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
Property Interest
Savings Acct.#2991 -Mellon
National Bank &Trust Co.
n/o Martin Strnisha or
Helen Strnisha
Savings Acct.#14872 -First
Federal Savings &L9an Assn.
of Washington n/o Martin
Strnisha or Helen Strnisha
TOTAL
One-half taxable
16,395.00
14,579.37
$40,492.E1
20,246.33
I
I
Insert this total opposite "Jointly Owned Property",Schedule "E"
in the "As Reported"column on the last page of this return.20,246.30
II
-------------------------------........,.
RCC-n (12.63)
,~..
l'l):\Dlt):,\WEA1.TII OF I'E:"\:'\l'iYYl.ANIA
THANSFEH 1;\;IIEHITA!I\l'E TAX
RESIDENT DEl'EDE!I\T
SCHEDULE "D"
BENEFICIARIES
\
h
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFStatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARY
ave an interest,vested,contingent or other-are involved,set STATE YES IN ESTATE
~ise,in estate)forth this fact.)OR NO BIRTH
2634 N~+i I""In;=l 1 Road
Washington,Pennsylvania daughter yes Bequ~sts and l/6thI_~~~I..~
Wl~P·Cl;I.fl S~fn~~ha .n,,.,""U""""'n,"0",,,,,,
Washington,Penna.son yes Bequest and l/6th
•___~..:I••
M~~~~nwStf~isha,Jr.e5':tnut St
Washington,Penna.son yes l/6th residue
uUl.la IvmnCle
171 r1,::>u,::>1;=lnn "R1""I.::ln
Washington,Penna.daughter yes l/6th residue
cnrlstana .tSrennan
?(l1 r1,::>u,::>1.::lnR "R1""I.::ln
Washington,Penna.daughter yes l/6th residue
sophle SO.LtlS ,'u~"'~~,..=1_.__1.-....__:1 /ht-h rp!":;nllPf.7~~-I-'~...,::)~.._~
-~,'..I.oJ ..I.
-
Deponent further says that all the above-named beneficiaries are living at this time except below:
NAME DATE OF DEATH RESIDENCE
,-
OF THE
ESTATE OF
.\IATTER OF THE APPRAISEMENT
(Executor-Administrator
must complete "As
Reported"column #1.)
:C4 ...,'i:I ~o P.l ~~:I-"::l Vl _:::s f4..§'i:I:rt (1)ll:>...-.-;....-0
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Year
DO THE
t No.
Will
Administration
MARTIN STRNISHA
Deceased
Late of _Nort:11 F':r~Il]{~~l'l 'I'()~Ils.l1ip_
REPORT AND APPRAISAL
Commonwealth of Pennsylvania
County of vvCisl1:i.ngton enc:::
~~>~
en en en >-<
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cl ~~
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:Il::>:0 :Il::>-0 ....- --<:>c...
~-oo-oo-oo-oo-oo
,
SHERMAN H.SIEGEL,ESQUIRE
215 Washington Trust Bldg.+
Washington,Pennsylvania
CI ~..
>"-
t:J!":~2"l-.J....~:3
gc...
j •
,
./
COMMONWEALTH OF PENN~YlVA~IA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
COUNTY OF
,•
.'
Form RCC-33
RESIDENT DECEDENT
•AMENDED RETURN
···WASHINGTON·······························
IMPORTANT:This return must be completed in detail and filed in duplicate,with will attached,with the
Register of Wills of the County where decedent resided;Return is due within one year after
date of death,unless an extension is granted hy the Secretary of Revenue.(Section 703 of
~tle Inheritance an!!E.state Tax Act of 19!iL)
State of Pennsylvani.(l :.}ss:
County of Washiftgton .
··..·····HELEN S·PEHAR··..·..·.....Executor
of the estate of the above-named decedent being duly sworn,depose S and say S
Decedent'died ......Janua~~.th.)..............%~;)..,19~1t)'{;;;~aVing a last will,copy of which is hereto attached.}
Name and address of attorney or}
other authorized representative to
whom all correspondence should be
mailed.
SHERMANH;o ..-SIEGEL,ESQUIRE"'"
215 washington Trust Bldg...
Washington,Pennsylvania 15301
That as such deponent is familiar with the affairs of said estate and the property con-
(Exer.utor-AdminiRtrator)
stituting the assets thereof and their fair market value.
That at the time of death there was no safe deposit box registered in decedent's individual name,or jointly
with,or as agent or deputy of another,or in decedent's individual name,with right of access by another as agent
or deputy,with the exception of the following:-
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX
Washington,Penna.•
THIS SAFE DEPOSIT BOX RENTED
IN NAME OR NAMES OF
RELATIONSHIP OF JOINT
HOLDERS TO DECEDENT......
That the contents of said safe deposit box or boxes are itemized under Schedules of this
return,with the exception of the following,for the reasons hereinafter set forth:
That Schedule A attached hereto and made part hereof sets forth fullv and in'detail all the
real property in the Commonwealth of Pennsylvania of which decedent died having an interest therein.It
also sets forth the mortgage encumbrances upon each parcel of real property at the date of death,giving
the amount still due at death,name of mortgagee,date,rate of interest,and book and page of record
thereof.It also sets forth in the columns provided therefore the assessed valuation of each of said
parcels,the estimated market value thereof as of date of death of decedent.
That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal
property wheresover situated owned by the decedent at the time of death;all moneys left by the decedent
at the time of death,whether in decedent's immediate possession,standing to decedent's credit in banks
of deposit,savings banks,trust companies,or other institutions,whether individually,or in trust for
any other person or persons giving also separately the accrued interest thereon,if any,down to the last
interest day prior to decedent's death in the case of saVings banks,and to the date of decedent's death
in all other cases;all bonds,postal savings,treasury certificates or notes and other evidence of in-
debtedness of the United States to the decedent;all obligations,whether by statute or agreement they
are designated as tax free,of the United S~ates,or any state,or political subdivision thereo~or of
any foreign country,which are owned at the time of death;all wearing apparel,jewelry,silverware,pic-
tures,books,works of art,household furniture,horses,carriages,automobiles,boats,and any and all
other personal chattels of whatsoever kind or nature,left by decedent,together with the fairly estimated
market value thereof;all bonds and mortgaJ!:es held by decedent and of all claims due and OWing decedent
at the time of death,and all promissory notes or other instruments in writing for the payment of money
of which decedent died possessed,of whatsoever nature,with interest thereon,if any,giving the face
value and estimated fair market value thereof,and if such estimated fair market value be less than the
face value,it sets forth briefly the reasons for such depreciation'as to each item;all moneys payable
to the estate from life insurance polici'es carried by decedent;all annuity and endowment contracts the
proceeds of which were payable upon the death of the decedent;and all the corporate stocks and dividends
due thereon and unpaid as of the date of death,bonds and accrued interest thereon to the date of dece-
dent's death and other investment securities owned by the decedent at the time of death,with the market
value thereof at such time.
,.
'.
In the case of securities of close or famil y corporations,the values reported are as far as
possible substantiated by financial statements of the corporations,showing the assets and liabilities
thereof as of the'date of death.The schedule also sets forth the interest of decedent at the time of
death in any co-partnership or business,and in support of the value of such interest there is annexed to
said schedule,financial statements showing the assets and liabilities of said co-partnership or business.
A copy of the co-partnership agreement,(if oral,a statement setting forth the nature of the agreement)
together with a statement setting forth the character of the business,its location,and such other facts
pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest
therein mllst be submitted.It should also set forth in itemized form,together with the fair market value
thereof,any other property owned or bequeathed by the decedent at the time of death.
The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry
contained therein and in the case of transfers ofproperty,real or personal,within two years of decedent's
death,in contemplation of decedent's death,or intended to take effect in possession or enjoyment at or
after death,said schedule sets forth the nature and value of such property,to whom transferred,the
relationship of the transferees to the decedent,the proporti.onate share received by each transferee and
all other facts of a pertinent nature regarding said transfers.In the case of transfers intended to
take effect in possession or enjoyment at or after death,there is also attached to the schedule a co~y
of the deed,trust agreement or other instrument creating the trust.Ther.~is also set forth in said
schedule a list of all property,real and personal,with its value,which passes at decedent's death by
virtue of the exercise by decedent,either individually,or jointly with another,or any power of appoint-
ment vested in decedent,either individually or jointly,by the Will,deed,or other instrument of another,
with a copy of the instrument creating such power attached to the schedule.
That Schedule D attached hereto and made part hereof sets forth the names and addresses of all
persons beneficially interested in this estate at the time of decedent's death,the nature of their res-
pective interests,their relationship,if any,to the decedent,together with the ages at the time of
decedent's death of all minors,annuitants and beneficiaries for life under decedent's Will.It also
contains a statement shoWing which of the beneficiaries named in the decedent's will,if any,died prior
to decedent,the dates of their death,their issue,and the relationship of such issue to the beneficiary.
That Schedule E attached hereto and made a part hereof sets forth all property,real and per-
sonal,owned by the decedent jointly With another or others,including intangible,standing in the name
of the decedent and others,plus the date and place of record of instruments effecting the vestiture of
real estate and the date of acquisition of personalty,plus the name,address and relationship,if any,
of co-owners to the decedent.
That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts
and deductions claimed for and on behalf of this decedent's estate,including funeral expenses paid;
family exemption,where applicable;costs of administration of this estate;counsel fees and fudiciary's
co~nissions paid or to be paid;cost expended for burial trusts,tombstones or gravemarkers,and reli-
gious services,in consequence of the death of the decedent;debts and claims owing and unpaid at time of
~.death;taxes accrued chargeable for period prior to decedent's death (except .those allowed under Section
651 of the Inheritance and Estate Tax Act);together With a statement of collateral pledged for obliga-
tions,if any.It is agreed that the fiduciary will present proof of said claimed obligations upon re-
quest,that if the amount actually paid in settlement of any fee,commission or debt is less than the
estimated amount claiming and allowed,that the same will be reported to the Register of WillS,and that
the amount of tax assessed can be reassessed in accordance therewith.
That the totals of the appropriate columns in Schedules "A","B","en,"E",and "F"as directed therein,.
have been carried forward and properly registered in the Summary.
,~;,U11....,j,....
Subscribed and sworn to before me this S.th .
........day of ·..·..De'(~embEa~19"'6'8'"cwi:~-
f.\:,S'
NOTE:Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are
filled in with details or the word "None",and in case the assets include rare and unlisted securities,
securities of close or family corporations or an interest in any co-partnership or business,that the
data and statements required under the paragraph above relating to Schedule "B"are attached.Also make
certain that column #1 in the "Summary"has been properly completed as above-directed.
RCC.,...38
CCMMONWE/\LTH OF PENNSYLVANIA
THANS}"'EH.INHERITANCE TAX
PiliSIDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY .-.
I:liSTRrCTIOlliS:This schedule must disclose all property,real and personal,owned by the decedent jointly
wi th another or others,including intangibles,standing in the name of the decedent and others.List
real estate first,as entireties,or joint tenants,giving brief description,as indicated under Schedule
"A",plus the date and place of record of instrument effecting vestiture,but do not include entireties
or out of state real estate value in estate valuation column.Personal property should be listed as in
Schedule "B",plus date of acquisition,and the name,address and relationship (if any)of co-~wners to
the decedent.
Description of Property,Date of Acquisition,Name I unit percentage Estate
Address and Relationship of Co-Owners,and Place i Value Share Valuation
of Record of Instrument,where Real Estate.l
Savings Acot.#1299 -Pittsburgh
National Bank
n/o l-1artin Strnisha or Helen I
Strnisha (daughter)$9,518.21
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
Property Interest
Savings Acct.'2991 -Mellon
National Bank'Trust Co.
n/o Martin Strnisha or
Helen St.rnisha
Savings Aoot.114872 -First
Pederal Savings '"Loan Assn.
of Washington n/o Martin
Strnisha or Helen Strnisha
TOTAL
One-half taxable
16,395.0P
14,57~.3~
$40,492.6~
20,246.31
Insert this total opposite "Jointly Owned Property",Schedule"E"
in the "As Reported"colurrm on the last page of this return.20,246.30
~CC-37 (12-63)
l'l):\I:\I\')~\\'E:\I.TII OF Pr:iII:'\~\'\'l.:\NIA
TRANSFER 17\IIEHlTA!'\CE TAX
RESIDENT DEl'EDE1"T
SCHEDULE "0"
BENEFICIARIES
\
h
RELATIONSHIP -
BENEFICIARIES AND ADDRESSES (If step-children or SURVIVED DATE INTEREST OFStatefullnamesandaddressesofallwboillegitimatechildrenDECEDENTOFBENEFICIARYaveaninterest,vested,contingent or other-are involved,set STATE YES IN ESTATE
wise,in estate)forth this fact.)OR NO BIRTH
l1e.Len ~penar?':;:~.4 'M;:l'f";nn::tl Qn::ln
Washington,Pennsylvania daughter yes ~~9)l~~ts and 1/6th
W!~!i~.~~f~~~h~_..,1-----'Bequest and 1/6thWashington,Penna.son yes __":.1.:1.
M~~~~ntA1St~f!isha ,J~~
Washington,Penna.son yes 1/6th residue
JUl.l.a r-lUnCl.e
171 f"1cucl::ann 'Qnan
Washington,Penna.daughter yes 1/6th residue
cnr1.Sl;l.na Brennan
?n1 "'1t'Oucl::anA l)n""n
Washington,Penna.daughter yes 1/6th residue
sophie'SOl.t1.S
".........:..~.......-1 /"i-h ...."""";nne•.~;.._..,-_..1 -,.......,'J,Jo
Deponent further says that all the above-named beneficiaries are liVing at this time except below:
NAME DATE OF DEATH RESIDENCE
OF THE
ESTATE OF
MARTIN STRNISHA..-.
~IATTER OF THE APPRAISEMENT
(Executor-Administrator
must complete "As
Reported"column #1.)
0 ~...,'"d ~..,0 ..,(l)(l)0 "".Il>..,e.CIlCIl~::l 0CIlCIl....,::l '"d...,(l)e...,
Il>..,0toCIlx'"d 't:lIl>(l)0"'H .....,ro 0 0 ....
't:l '<
trl ttl (l)en ..,
CIl ........11 '<Il>~....(l)
Year
P.-l THE
Deceased
(No.Will
Administration
d\i,{:
~
Late of ..Nor.th..Frankli.n.To~msh.ip..
REPORT AND APPRAISAL
Commonwealth of Pennsylvania
SHERMAN H.SIEGEL,ESQUIRE
215 Washington Trust Bldg.+
washington,Pennsylvania
County of .Washington.
('
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r .U.
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~~:>~
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Ci ~>:;:..................
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#-,i.t
Form RCC-33
RESIDENT DECEDENT
"j(,'.
:.~~~
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
COUNTY OF WASHINGTON
IMPORTANT:This return must be completed in detail and filed in duplicate,with will attached,with the
Register of Wills of the County where decedent resided;Return is due within one year after
date of death,unless an extension is granted by the Secretary of Revenue.(Section 703 of
the In!').eritance.an!i .E.st,ateTax Act of 1913L)
and say S
IN THE MATTER OF THE'ESTATE OF ~AFFiDAVIT OF
.....................Ml\.RT..J..N..s..T..RN.J.s..a.:.A..........'~«Jl{X Executrix
(State full name of decedent)
Washingto .HN~~X
Late of .No.r.thFranklin T.o.w.nship..,......County
::.:'.;P":::~:::~::::::::::_::}",
.Hel..e..p Sp.eha.r...................
~~j6K of the estate of the above-named decedent being duly sworn,deposes
.Eueutor
Decedent died .J..9.:D:.~.?:J::'y .
(Month)
Name and address of attorney or}
other authorized representative to
whom all correspondence should be
mailed.
29 ........,19.......9...e...,J testate leaving a last will,copy of which is hereto attached.}
(Hay)(V""r)LXnX<M~M'X
SHERMAN H.SIEGEL,ESQUIRE
215 'WashingtonTrust"Bldg'~"""""'"...
Washington,Pennsylvania 15301.
That as such deponent is familiar with the affairs of said estate and the property con-
(EX('clItor-Administrator)
stituting the assets thereof and their fair market value.
That at the time of death there was no safe deposit box registered in decedent's individual name,or jointly
with;Or as agent or deputy of another,or in decedent's individual name,with right of access by another as agent
or deputy,with the exception of the following:-
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF
RELATIONSHIP OF JOINT
HOLDERS TO DECEDENT
Mellon National Bank and Trust Co.Martin Strnisha Mis~s~-+__
_W__a_s_h_i_n_g~t..:.o_n-','---P_e__n_n_s-"y'-l-'--v..:.....:..:a_n..:.i.:...:a"--.--/--=H=.e=l..=e:.::.;n:........::S:-t.=::,r=n:.:i:..:-s""h.:..:a""---pdaught,e.r=-_
That the contents of said safe deposit box or boxes are itemized under Schedules of this
return,with the exception of the following,for the reasons hereinafter set forth:
That Schedule A attached h,ereto and made part hereof sets forth full v and in"detail all the
real property in the Commonwealth of Pennsylvania of which decedent died haVing an interest therein.It
also sets forth the mortgage encumbrances upon each parcel of real property at the date of death,giVing
the amount still due at death,name of mortgagee,date,rate of interest,and book and page of record
thereof.It also sets forth in the columns provided therefore the assessed valuation of each of said
parcels,the estimated market value thereof as of date of death of decedent.
That Schedule B attached hereto and made part hereof sets forth f\llly and in detail all personal
property wheresover situated owned by the decedent at the time of death;all moneys left by the decedent
at the time of death,whether in decedent's immediate possession,standing to decedent's credit in banks
of deposit,savings banks,trust companies,or other institutions,whether indiVidually,or in trust for
any other person or persons giVing also separately the accrued interest thereon,if any,down to the last
interest day prior to decedent's death in the case of saVings banks,and to the date of decedent's death
in all other cases;all bonds,postal savings,treasury certificates or notes and other evidence of in-
debtedness of the United States to the decedent;all obligations,whether by statute 01'agreement they
are designated as tax free,of the United States,or any state,or political SUbdivisi~n thereof,or of
any foreign country,which are owned at the time of death;all wearing apparel,jewelry,silverware,pic-
tures,books,works of art,household furniture,horses,carriages,automobiles,boats,and any and all
other personal chattels of whatsoever kind or nature,left by decedent,together with the fairly estimated
market value thereof;all bonds and mortgaltes held by decedent and of all claims due and OWing decedent
at the time of death,and all promissory notes or other instruments in writing for the payment of money
of which decedent died possessed,of whatsoever nature,with interest thereon,if any,giving the face
value and estimated fair market value thereof,and if such estimated fair market value be less than the
face value,it sets forth briefly the reasons for such depreciation 'as to each item;all moneys payable
to the estate from life insurance policies carried by decedent;all annuity and endowment contracts the
proceeds of which were payable upon the death of the decedent;and all the corporate stocks and diVidendo
due thereon and unpaid as of the date of death,bonds and Ilcct'u~d irthf',Hit U1l:'I'~Ufl tu th@ dlltt!or dece-
dent's death and other investment securities owned by the decedent at tho ti~or death,with the market
value thereof at such time.
In the case of securities of close or family corporations,the values reported are as far as
possible substantiated by financial statements of the corporations,showing the assets and liabiliti~~
thereof as of the'date of death.The schedule also sets forth the interest of decedent at the time of
death in any co-partnership or business,and in support of the value of such interest there is annexed to
said schedule,financial statements showing the assets and liabilities of said co-partnership or business.
A copy of the co-partnership agreement,(if oral,a statement setting forth the nature of the agreement)
together with a statement setting forth the character of the business,its location,and such other fact:;
pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest
therein must be submitted.It should also set forth in itemized form,together with the fair market valut;l
thereof,any other property owned or bequeathed by the decedent at the time of death.
The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry
contained therein and in the case of transfers ofproperty,real or personal,within two years of decedent'ti
death,in contemplation of decedent's death,or intended to take effect in possession or enjoyment at or
after death,said schedule sets forth the nature and value of such property,to Whom transferred,the
relationship of the transferees to the decedent,the proportionate share received by each transfe~ee and
all other facts of a pertinent nature regarding said transfers.In the case of transfers intended to
take effect in possession or enjoyment at or after death,there is also attached to the schedule a cony
of the deed,trust agreement or other instrument creating the trust.Ther\~is also set forth in said
schedule a list of all property,real and personal,with its value,which passes at decedent's death by
virtue of the exercise by decedent,either individually,or jointly With another,or any power of appoint-
ment vested in decedent,either individually or jointly,by the Will,deed,or other instrument of another,
with a copy of the instrument creating such power attached to the schedule.
That Schedule D attached hereto and made part hereof sets forth the names and addresses of all
persons beneficially interested in this estate at the time of decedent's death,th~nature of their res-
pective interests,their relationship,if any,to the decedent,together with the ages at the time of
decedent's death of all minors,annuitants and beneficiaries for life under decedent's Will.It also
contains a statement showing which of the beneficiaries named in the decedent's Will,if any,died prior
to decedent,the dates of their death,their issue,andthe relationship of such issue to the beneficiary.
That Schedule E attached hereto and made a part hereof sets forth all property,real and per-
sonal,owned by the decedent jointly with another or others,including intangible,standing in the namE
of the decedent and others,plus the date and place of record of instruments effecting the vestiture oJ
real estate and the date of acquisition of personalty,plus the name,address and relationship,if any,
of co-owners to the decedent.
That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts
and deductions claimed for and on behalf of this decedent's estate,including funeral expenses paid;
family exemption,Where applicable;costs of administration of this estate;counsel fees and fudiciary',.
commissions paid or to be paid;cost expended for burial trusts,tombstones or gravemarkers,and reli'
gious services,in consequence of the death of the decedent;debts and claims owing and lmpaid at time or'....death;taxes accrued charge.able for period prior to decedent's death (except.those allowed under Section
651 of the Inheritance and Estate Tax Act);together With a statement of collateral pledged for oblig~
tions,if any.It is agreed that the fiduciary will present proof of said claimed obligations upon re-
quest,that if the amount actually paid in settlement of any fee,commission or debt is less than the
estimated amount claiming and allowed,that the same will be reported to the Register of WillS,and that
the amount of tax assessed can be reassessed in accordance therewith.
That the totals of the appropriate columns in Schedules "A","B", "C","E",and "F"as directed therein,
have been carried forward and properly registered in the Summary.
Subscribed and sworn to before me this .
~~-----_...
2634 National Road......................................................................................................................._.....
(Street Numbe-r)
Washington,Penna.15301........,..,~,,.
(City or Town and State)
NOTE:Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed aI'",
filled in with details or the word "None",and in case the assets include rare and unlisted securities,
securities of close or family corporations or an interest in any co-partnership or business,that the
data and statements required under the paragraph above relating to Schedule "B"are attached.Also mak.;
certain that column #1 in the "Summary"has been properly completed as above-directed.
................,J..5.t..h day of Ja.n.\H~,.rY 19 9.9
~~~..
rC'p-36,.
COmWN1I'"EALTH OF PENNSYLVANIA
TlUNSFER INHERITANr-s TAX
~SSIDENT DECEDENT
SCHEDULE "c"
TRA.NSFERS
(1)Diel elecedent,within two years ofeleath,make any transfer of any material part of his estate,without
receiving a valuable and adequate consideration therefor?(Answer yes or no)yes
(2)Did elecedent,within two years of death,transfer property from himself to himself and another or
others (including a spouse)in joint ownership?(Answer yes or no)No
(3)If the answer to (1)or (2)above is in the affirmative state:
(a)Age of decedent at time of transfer 82
(b)State of decedent's health at time of making the transfer.(Note 1).Good.
(c)Cause of decedent's death.(Note 1).Cancer.
(4)Did decedent,in his lifetime,make any transfer of property without receiving a valuable or adequate
consideration therefor which was to take effect in possession or enjoyment at or after his death?
(Answer yes or no)No
(a)Was there any possibility that the property transferred might return to transferer or his
estate or be subject to his power of disposition?(Answer yes or no)_
(b)What was the transferee's age at time of decedent's death?__
(5)Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration
therefor under which transferor expressly or impliedly reserves for his life or any period which does
not in fact end before his death:
(a)The possession or enjoyment of or the right to income from the property transferred?
(Answer yes or no)No
(b)The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom?(Answer yes or no)No
(6)If the answer to (5)(b)above is in the affirmative,state whether the right was reserved in decedent
alone or 0 thers ----::--_
(7)Did decedent in his lifetime make a transfer,the consideration for which was transferee's promise to
pay income to or for the benefit of care of transferor?(Answer yes or no)No
(8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was subject to change,
because of a reserved power to alter,amend,or revoke,or which cOllld revert to decedent under terms
of transfer or by operation of law?(Answer yes or no)No
(9)If the answer to (8)above is in the affirmative,was the power to alter,amend,or revoke the inter-
est of the beneficiary reserved in th~decedent alone or the decedent anel others?
(Answer yes or no)__
NOfE 1:The answers to these questions should be supporten.by affidavit by the attending physician as
well as a copy of the death certificate.
NOTE 2:If answer to any of the above questions is yes,set forth below a description of the property
transferred,it's fair market value at elate of death,dates of transfers and to whom transferred,with
relationship of transferees to elecedent,if any.Submit copy of any trust deed or instrument,if trans-
fers are claimed to be non-taxable,also submit detailed statement of facts on which said claim is based.
NOTE 3:List applicable property below in manner in which provided in Schedules A,B,or E.
ITEM DESCRIPTION MARICET VALUE
(Estimated)DEPT.VALUATION
(Dept.Only)
in Deed Book 1258 page 579.
ALL that certain lot of ground situate in
North Franklin Township,Washington
County,Pennsylvania,being Lot No.138
in Lincoln Heights Plan of Lots upon
which is erected a one story frame house
and garage.
BEING the same as conveyed by the
decedent to his daughter,Julia Muncie,
by deed dated and recoraed May 29,1967
Said
property is assessed in the 1969 Assess-
ment Book for North Franklin Township for
$780.00.
Insert this total opposite "Transfers",Schedule "C"in the
"As Reported"column on the last page of this return.
3,500.00
3,500.00 ..];,tJ0o.o 0
~CC:;~7 (l,?-63)
nnt:\lt):"\\'EAl.l'lI OF I'E:'\::"SY"!.:\NlA
TRANSFER 1:"IIERlTA:"l'E TAX
RESIDENT DEL'EDE:'\:T
SCHEDULE "D"
BENEFICIARIES
,.~
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFStatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARY
ave an interest,vested,contingent or other-are involved,set STATE YES IN ESTATE
wise,in estate)forth this fact.)OR NO BIRTH
Helen Spehar
~
~0 oJ '±1'1 d.~Ud.U ~72~~sts a~dr.l",C!h;D~..........,=,r'l",,,t'Thi-,,,,...""'c!"""'C!;I"",..£
wJ..L.LJ.am ::i-crnJ.sna,,,,,.",.=I .....=I
~-~-~-~.,-~-Bequest and .L/bthWashington,Penna.son yes ,...QC!;r1"",
Martin Strnisha,Jr.
')7')n TA7 "'ho~f-.....".j..Cf-.
Washington,Penna.son yes 1/6th residue
Julia Muncie
,.",.",.=I .....=I....,....'-'~-...'-V'.........
1/6thWashinqtonPenna.dauqhter yes residue
~IlrJ.S"C..LIla J:jr~Illlall
201 Cleve';::mn Rn;:ln
Washington,Penna.daughter yes 1/6th residue
Sophie Soltis ,I,._,_~~-"-,-.-"
VVI:::::::i ,rl:::lllld..---~.z -~~I ~_••~
-
\
h
Deponent further says that all the above-named beneficiaries are living at this time except below:
NAME DATE OF DEATH RESIDENCE
OF THE
ESTATE OF
~IATTER OF THE APPRAISEMENT
(Executor-Administrator
must complete "As
Reported"column #1.)
-"
t
....
r •...,'i::j ~O.....,~~(l)
Vl ~
.....~0 -::l"'"::I 'i::jrt~e.a
Vl '0
'i::j (l).........g ~
(l)........'<
I-t:J
Iio'tl
(\)
Ii~
(')
'"1oVlVl
trlVl....~....(l)
...,
~x~0"(b
Year
P.II THE
(No.Will
Administration
1-
MARTIN STRNISHA
Deceased
Late of ...Nori:11:F':re:tIlkl.t:rl'l'9WnS.11.tp
REPORT AND APPRAISAL
Commonwealth of Pennsylvania
County of Washington CFJ
C~
~:>~
CFJ CFJ CFJ ~
(')(')(')
?"::r ?"n ~;;:::::........................
~~~~~~
('--.,,..
v,\I i Ir.1',oJ
l,......r,J ,_.'.'.-J
,01 N N :>,w 0 W:01 ~Vl'........:""10 ....
,~l\J 01'01 &I ~-
l\J 01:>0 O'NUl ~~01:>0 0"1 0'00 0
:.•..:.~........
W W 000 ('Cc..01:>0 0 0'01:>00 -
Co .-~,..:;f 'I!,.
I."'I .')
,;>;."t ~~·...r
SHERMAN H.SIEGEL,ESQUIRE"
215 Washington "Trust Bldg.
Washington,Pennsy~vania.,
W~~~~~
\~,~:>:r.II~'"'~,ti /a
.().~---""'tvQ'"1_0 3 II <f•0 0 ::l
(';:
0 a c..
R CC-81 (2.-64)
C~OMMONWEALTH OF PENNSYLVAN IA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHE;RITANCE TAX DIVISION
NOTICE OF FILING OF APPRAISEMENT
HELEN SPEHAR
IN YOUR REPLY PLEAOE
REFER TO .37-8.3-.3
In Re:Estate of_........_-'MAR~·~T~I=N~S~T~R~N~I~S~H~A~-_-----
____--:W~A*S~HI:::::N:.:.::G~T:.::;::O~N----....County -File No.63-68-252
Dear Mrs.Spehar:
You are hereby notified that the supplemental
appraisement in the est~te 9f ..Martin Strnisha
has been filed ~n tae office of the Register of Wills qf Washington
County on Janpar¥31 ,19..6,9.Said appraisement reflects the
following valuations:
Real Estate __-........----__
Personal Property~--~~~~~-__
Transfers __-_-_--3.4-,5J.:.O~O~..•~CO~__
Tot,al .....__........__--_-3;l.j,'""5u.Q~Q!.&·.J.iOO~.-
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 an~um is charged.
Any party in ~nterest who is aggrieved by an appraisement may
appeal therefrom a~P~9vided by law.
Da te ,.;;J-=an==-=uar;::;,.r.y~2:;.::1::.z,-=1J..96;;.,9,,--__...--_Sign~~Q~
Title .W.R.CHANEY,CH ~APPRAISER
DATE OF DEATH:January 29,1968
Note:This is ",ot a bill,
~~
QCC"39 (6-671
:O.-.lMO'NWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
STRNISHA,¥ffiRTIN
FILE #63~68-25Z
JanYarY 29,1968
SUMMARY
I.the undersigned
#63 Washington
FILE #63-68-252
the real and personal
opposite each item in
rtEPOHT OF INHERITANCE TAX APPRAISER
duly appointed Inheritance Tax ~ppraiser in and for the County of
,Pennsylvania,do respectfully report that I have appraised
property as reported in the foregoing return at the values set forth
the last column to the right in Schedules "A"~"B","C"and "E".
Dated:01-21-69
01-29-68
RRPORT OF THE REGISTER OF WILLS
I,the undersigned duly elected Register of Wills in and for _
County,Pennsylvania,dc\o"spActfully report that I have allowed deductions in the amounts
claimed by deponent,exci~jJt 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 swn allowed as a deduction.
Dated:
REGISTER OF WILLS
VALUE AS REPORTED VALUE AS APPRAISED V~A=L=U=E=,~A=S~,RE==AP==P=RA~I~S~E=D
$24,650.09_$28,500•00._$_
5,j28.0!l-_5,528•04._
INVENTORY
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
J oint-Held Property (Schedule E)
TOTAL GROSS ASSETS
LESS Debts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
Valuation of life estates or
annuities . . . . . . . .
ESTATE TAX ASSESSMENTS
=====.~
*----
34,028.04._
======.-======:=
CO~WUTATION OF TAX
$-------
FOR USE OF REGISTER ONLY
T ax on $_________f)%~_
Tax on $~~~_
Tax on !l:~_.o $_
Tax on $.__lFi%
Exemptions :=(::,)
Total Estate _
TOTAL TAX $_
Less tax preViously paid *~==========\===
BALANCE $_
Less f)%of tax if paid within
3 months after death $======:=
(::,)As evidenced by Charitable Exemption
Certificates issued by the Secretary
of Revenue.
3ALANCE OF INHERITANCE TAX DUE '11;_
Add interest at rate of 6%from
to $---------AMOUNT OF ESTATE TAX ASSESSED *_
Estate tax paid $~__
BALANCE DUE *_
Add interest at rate of 6%from
to *_
TOTAL TAX BALANCE $_
PAID $
FOR USE QF REGISTER QNLY 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.
Will ~
Administration ~No....
IN THE
Year ..
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
MARTIN STRNISHA
Deceased ..
Late of .
County of
N.FRANKLIN TWP.
WASHINGTON
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
..
-
Form'RCC-'2 •,....COMMONWEALTH OF PENNSYLV~IA DATE ....................~.~.u.:.~y....?:J.:.1.......+..2~.2 ........,.
DEPARTMENT OF REVENUE ..
RESIDENT INHERITANCE TAX COUNTY ....................Wa§.hingt..Qu...........................BUREAU OF COUNTY COLLECTIONS
HARRISBURG.PENNA.17127 •.APPRAISEMENT FILE NO.....................§?::::.~.?::.?2.?.....................-..........,.
Whereas...........................................Ma.:r.t.i.n..,$,t.r.D.j,.~h.c?:.........................,............................late of ......................~.~....~F~.~.~?:...~.l.'r.P..~...............................
in the County of ...................................W.a.s.hingt.on.............................................................Commonwealth of Pennsylvania.having died on
the .....".........,.."............,...?.9,...t.h......,..................................day of """',............~,~~l.,...,.,.................,..."....68 seized and possessed of an estate19.............
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,..............................W.~.R.~.....QhM~Y.................................................................,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 transfer
inheritance taxes at the lawful collateral rate on any such future interest.
Unit AppraisementDescriptionofAssetValuesMadeforInheritance
Tax Purpo,.s
$
REALTY:
FIRST:TAVERN PROPERTY
Lots No.81,No.13 and the Eastern portion of Lot
No.14 in Lincoln Heights Plan of Lots recorded in Plan
Book 7 pages 106 and 107.20,000.00
SECOND:HOME PROPERTY
Lot No.120 in Lincoln Hlirights Plan of Lots recorded
in Plan Book 7 page 106,fronting 61.28 feet on Roosevelt
St.,and ex~ending back of unequel width to and alley
on which it abuts 133.76 feet.8.500.00
28.500.00 28,500 00
PERSONALTY:
Cash 900.0C
Sun Life Assurance of Canada Policy $1039720 to
decedent's wife,Sophia Bokal Strnish,who deid
Dec.9,1952.1,628.2~
H Household furniture 15.0C
LincolIl Tavern -Inventorv 2.98L..8(
5,528.04 5,52f a..
Total 34,02l 04
form~v~hb~':~:I:;,:,wo"'la4J~o~::~;o~a:~~~~=?:e~;;J0?-
AppraIser
~............,........................................................................................
umber and Street)....................~...................................................................Penna.
(Poot Offi"e)
WASHJ.NG-TON County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
.~'rX.N....$.'r.RNJ.$.HA..
Deceased.
Late of
N.FRANKLIN TWP •.......
Date of Death,J..an.uii!<r.y.~9.,.l.9.6.~L ..
Appraisemel!t Docket Vol.,3.7 ..
Page,~::?.No..§?::~.?:.~?.~.
Filed in Register's Office,~~.I:l~~?:+.,J9..~9 .
Amount of tax due,$.
DEPARTMENT OF REVENUE
Received,
Examined and Approved,..
Wrote abo.ut Appra-isement,.Slllt.~:10 B]l S\D3UON\BV'~J 113SSn~
Appeal f,.CJm Appraisement,.(1 : 6 WV ,.I \!'.•(.::1.)(';"1j,1\v11 "",,,,,,L •
Entered and charged,..03l\:l
RCC-39 (6-67)
':Or<lMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
STRNISHA,MARTIN
FILE #63-68-252
January 29,1968
SUMMARY
I.the undersigned
#63 Washington
FILE #63-68-252
the real and personal
opposite each item in
rmpOHT OF INHERITANCE TAX APPRAISER
duly appointed Inheritance Tax Appraiser in and for the County of
,Pennsylvania,do respectfully report that I have appraised
property as reported in the foregoing return at the values set forth
the last column to the right in Schedules "A","B","c"and "E".
4d/~/~INHER~APPRAISER01-21-69Dated:
REPORT OF THE REGISTER OF WILLS
I,the undersigned duly elected Register of Wills in and for __
County,Pennsylvania,do ro,>speetfully report that I have allowed deductions in the amounts
claimed by deponent,except as to those items where a greater OT 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:
SUPPLEMENT AL APffiAISEMENT REGISTER OF WILLS
VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED
$$$------
INVENTORY
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
J oint-Held Property (Schedule E)
TOTAL GROSS ASSETS
LERR Debts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
_-3'1500oo.illL.._
--3.....5QO.00
=====._.
3,500.00
3,500.00
======.-======1=
Valuation of life estates or
annuities .$---
ESTATE TAX ASSESSMENTS ~------
CO~fPUTATION OF TAXFORUSEOFREGISTERONLY
Tax on *.__fi%
Tax on !l:10<1:
Tax on ~~~
Tax on $.__lfi%
Exemptions .__(::,)
Total Estate __
TOTAL TAX
Less tax previously paid
BALANCE
Less fi%of tax if paid within
3 months after death
d>':'------~---~-~
%_---.-,---
$------
$----~
$=====.-$------
$=====:=
(*)As evidenced by Charitable Exemption
Certificates issued by the Secretary
of Revenue.
J"\LANCE OF INHERITANCE TAX DUE ~-------------
Add interest at rate of R%from
to $_
AMOUNT OF ESTATE TAX ASSESSED *_
Estate tax paid $_
BALANCE DUE $_
Add interest at rate of 6%from
to $_
TOTAL TAX BALANCE $_
PAID $
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.
Will {N
Administration ~o.
IN THE
Year .
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
lfiARTIN STRNISHA
Deceased
Late of .
County of
w~..f.AAN"J\:Ll.R.'l'WP..~.....
.wASijI.NQrON.
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
"
DEPARTMENT ·OF REVENUE ~,
BUREAU OF COUNTY COLLECTIONS
HARRISBURG.PENNA.17 127
COMMONWEALTH OF PENNSY~VANIA,..
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE ~.~~T!.Y..~:!:.~:l::.?§.?.
COUNTY ~~.~~.~~.?!':.
FILE NO..9..?:.9..?:.??.?.
Whereas,Mar.tin S.trnisha late of N.f..~~.J.l.~.~!J::£!P.~.
in the County of Y.{9:~.~!J:~.9.J.l Commonwealth of Pennsylvania,having died on
the ?.9.th day of ~.Ci.I.l.ll;~19.??,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,w..,.R.c..l1a.n~y ,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 transfer
inheritance taxes at the lawful collateral rate on any such future interest.
Unit Appraisemant
Description of Asset Values Made for Inheritance
Tax Purpoles
SUPPLEMENTAL APPRAlSEIvlflIT $
TRANSFERS:
All that certain lot of ground situate in North Franklin
Twp.,Washington County,Pa.,being Lot No.138 in Lincoln
H;eaht.!';Pl.<:lYl of Lots unon which is erected a one story
frame house and garage.
Being the sames as conveyed by the decedent to his
daughter,Jelia Muncie,by deed dated and recorded May 29,
1967 in Deed Book 1258 page 579.3,500.00 3,500 00
J
I
.
Total 3,500 00
I
form~;V:~hb~~~:~h~W()..,l~~~~~:~~o~~~~~~~~~..?e~?~l I
I~~l~r
I~..........................................................................................................................«..~~:;~')...................................Penna.
SUPPLEMENTAL APPRAISElfiliNT
.................w.A~.m:NG.'l'9.N....................County
ORIGINAL FILED JanuarY 21~1969
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
.........................N.Mi.TXN...$.'r.ENJ.$.tIA .
Deceased.
Late of
N.FRANKLIN TIVP •......--.
Date of Death,~.~.':l.~?(h :l:.?~.?.
Appraisemel!t Docket Vol.,3.7 .
Page,?:3..'::::3.No...~:3...-:::~.?:::-.?~.?...
Filed inRegister's Office,.~~.~.~Y.:?:l:.L19~9..
Amount of tax due,$ ,..
/DEPARTMENT OF REVENUE
/'
Received,
Examined and Approved,..
Wrote abo,ut Appra.isement,.
Appeal f,.om Appraisement,..
Entered and charged,..
511".\30 tl31S\83t1OH\)j'Vv-~T13SSnU
£1 :6 WV t AV~'1 GSDl
03l\:!
Form RC C·lO DEDUCTIONS ALLOWED IN
OFFICE OF TME
REGISTER OF WILLS
OF _--.:.:W~A~S:.:H=I.:.;N~G:.:T:..:O::.;N::..-_COUNTY
AND AGENT OF TME COMMONWEALTM
STATEMENt O~DEBTS
AND DEDtlCTI0NS
THE SUM OF .
DAn:
<to fTd,()9$uuuua..L .....I
y~}.r?~.uL.r
ESTATE OF __..:.MA=R:.,:.T=.=I.:.;N,--=S:..;T:.:RN==I.:S;.:;HA::.:..__LATE OF _N;.;..o=r...;t~h:.....;;F;.;..r=a;;:.;n;;.;k::;;l::;;l.::.;·n~.::T...:o;..:.w:..:n.:.:s=.:h::.::.=i..=:p _
DATE OF FILING APPRAISEMENT DATE OF DEATH _....J'-la.n~.---!2....9:!-.S.,---::!1...9::..:6~8 _
39 50
17 50
125 00
2500 00
1825 00
1000 00
AMOUNT
41 42
128 09
128 86
21 58
85 00
1422 33
6 63
596 48
""
REMARKS
""
""
Reimbursement for:
Lettering monument
Appraisal of real estate
Preparation of 1967 Income
Balance 1967 Income tax
Burial expense
Sales tax due
Medical services
Account due
te Tax Return and trans er
Counsel fees including
Sie el
Register of
n H Sie el
preparation of Federal
NAME OF PAYEE
Int Revenue Service
Robt.C.Gordon Fun.Home
Pap Dept.of Revenue
Dr,Glenne Nicholls
west Penn Power Co.
NO.OF
VOUCHE"
4
7
20
27
6 8
DATE
1
196 9
Nov 13
Mar
Feb
4 (lh.Q,~.2JI'AAl.J-tt.:=<:::=...:...::::...p.T:....c::::_~~::-.------(L.5.1
DAY OF
00
16 00
12 50
HEREBY CERTIFY.THAT.TO THE BeeT OF
DEBTS.FUNERAL EXPENSES AND EXPENSES OF
.oECEAOED.AS DEDUCTIONS FOR
TOTAL
Filin this account
Advertise letters
Witness to will and Notary
Re •
Observer Publishing Co.
:.'~-T.'-'.,,.f,p_",. ..~.'~C
COMMONWEAL.TH OF PENNSYLVANIA
COUNTY OF WASHINGTON
I,Helen Spehar
toIY KNOWLEDGE AND BELIEF.THE FOREGOING 18 A JUST AND TRU E srATEMENT OF
ADMINISTRATION SUBMITTED TO TME ESTATE OF Martin Strnisha
INHERITANCE TAX PURPOSES.
SWORN AND SUBSCRIBED BEFORE ME THIS 21st~-~uarlao 18 ~YhAA.o 1:J ::£1>
l.;y C;;w '-'-i.U""",,~'''~I .-~.-.•}27,1371
1/
RESIDENT DECEDENTS
FileNo
COMMONWEALTH OF PENNSYLVANIA
OFFICIAL RECEIPT
Transfer Inheritance and Estate Tax
Form RCC-4-RI-3-66
924917
JlObsruary 20 69Date__~19__
No.
UASHI~u'iOt1t
tfASBIl-roTON Office REGISTERIRfl~US\:rinio1ID Spotmr,Paying on IUd ..tlfOb
---------.:County,ss:Received from---7:"'=-===-:,..--:====;:;O-----------------._lrvnYm{mCX1tn5tsm~X MARltiN Sl:l\UISHA(t~JrniiiiJl~Ucit·gor;:r071 ll.ar lan of the.e,state oLf----------------------n.-_-=-.1\----=::-=--.::--=-:=-------
"-M_--,,;~bo Faun IlUNDRED tlIXTY-Sh~N w.&W 26/100 ..who died 19__,the sum OLf -L-Dollars,
being TRANSFER INHERITANCE TAX and/or ESTATE TAX due the Commonwealth as follows:
Appraisements Made and Filed Computation of Tax
NOTE:In accepting the transfer inheritance tax on future estates prior to the death ofthelifetenantortenantforyears,as evidenced by this receipt,it is understood that the Com-monwealth shall not be precluded or prevented from hereafter assessing additional inheritance
tax at the death of the life tenant or tenant for years whenever if appears that such additional
tax may be legally due and collectible for any reason whatsoever.
491.95
$===;4f1:JG~7~.='-2K6===
Balance $---4MM-.-IS~9't----
Total $_
*As 'evidenced by Charitable Exemption Certificates issued by the Secretary of
R?venue under Act of May 28,1956,P.1.1757,effective June 1.1957,as amended
by Act No.381,approved july 11,1957,and Act No.207,1961,Section 302.
SEAL
¥~~,AVG~£'C .~~..~,!,.,.~}
Total Tax $_
Amount of Estate Tax Assessed under
the Act of May 7,1927.$--,-_
Less Tax Previously Paid (if any)$===========
Less live per centum of tax if paid
within 3 months after date of death $===========
Exemptions *$===========::::
Add interest at the rate of'--%
from _
to
5%$_
Tax on $---1S-~ttA~7~..~lr---~~~,~~"--10:-.$-------,Aoh1'\~l.-.-;~~·S!-----'til ..:;)'1'_.._~:J U2%$_
Tax on $15%$_
Tax on $_
Total Estate $_
Tax on $--'-_
$,-------
$._------
$
8,197.50
$,-------
$
Valuation
Valuati°ti,197.SO
$------
$1 -
Total
$,-------
$-------
Total
DateJ t •I~old
Total Gross Assets
Less Debts and Expenses of
Administration
Clear Value of Estate
Valuation of Life Estates or Annuities
Date 19__$,_
________19__~$=========
Estate Tax Assessments
Date 19__$_
_______~19__!::$==============
Date
Personal Property
Real Estate
NOTE:This Triplicate Receipt to be retained by !be Register of Wills and filed in numericalsequenceforauditpurposes.MOORE BUSINESS FORMS,INC.,ElMIRA,·N.Y.
FORM RCC-4-RI
TRANSFER INHERITANCE and/or ESTATE TAX.
RESIDENT DECEDENTS.
RECEIPT
Docket d I'Page J...:?Line J
Estate of ~T"""ST~"TSIza....:&~i ',j,....'"
OFFICE OF REGISTER OF WILLS
n".R!IT::l'J':'n::'_Po.
Date b.2N 19~..{i'e ~-\)Q
SIGNED AND SEALED AS PROVIDED BY
SECTION 1201.ACT APRIL 9.1929.P.L.343
AS AMENDED BY ACT MAY 15.1945.P.L.528
"""'''''''''f'!T'''!I'..'.-fA,=",.,,~t'\uV~~~~-~"Illl§l!l\erof Wills
1201 (g).Act of April 9.1929.P.L.343.as amended.
viz:-uTo receive from Registers of Wills all duplicate re-
ceipts for taxes paid to them by executors or adminis-t.rators and to charge the Registers receiving the moneywiththeamountreceiptedfor.The original of each suchreceiptshallbesignedandsealedbytheRegisterof
Wills and transmitted to the executor or administrator.
whereupon it shall be a proper voucher in the settlement
of the estate.In no event shall the executor or adminis-trator be entitled to a credit in his account by theRegisterunlessthereceiptissosignedandsealedbythe·Register of Wills,"
Fill in below name and address of person to whom
tax receipt is delivered:
I
To I5mti Si.'MIS&\SPm%AR
l~tt~nt.l':~RWi'!::
I
"1..
L UAmiItillTGl1,Pm'msiLVANIA 1530!J
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Dollars,
RESIDENT DECEDENTS
File No.63...68~2S2
fil/lOG -..
COMMONWEALTH OF PENNSYLVANIA
I
OFFICIAL RECEIPT
Transfer Inheritance and Estate TaxNo.948743
Date,__A_p~r_i_l_·_2_5~,__19----!8
Form RCC-4-RI-3-66
____u~·A~S!:!!·H~n;~?G~T~O~N!..-__--..!County,ss:
Office REGISTER OF WILLS,---~t'!~,A~S~N*I)~':G~t~OJ!\Nt------.....tPa.
Received from Helen StrnisM.Paying on Ind ..J.iah.
~!';"'~~~~fthe estate o'Lf --'M~.~i!!JR~TL!!Iu:tJL...!:ljSuT..!.lRwNlAlyS.u.JiAu.._
who died JanuarY 29 19 68 I the sum of FOUR '1UNDIlBD 17Ii'Ti:l1!N
being TRANSFER INHERITANCE TAX and/or ESTATE TAX due the Commonwealth as follows:
Appraisements Made and Filed Computation of Tax
NOTE:This Triplicate Receipt to be retained by the Register of Wills and filed in numericalsequenceforauditpurposes.
Register of Wills
437.38
$--------
$=======
437.38$---------
$========
$---------
$===2l!\;1;b.•clB~7f::===
MOORE BUSINESS FORMS,INC..ELMIRA,R.Y.
Less five per centum of tax if paid
within 3 months after date of death
Less Tax Previously Paid (if any)
Total Tax
Balance
Tax on $5%$
Tax on $10%$
Tax on $1,289.69 6~:81 $
Tax on $15%$
Exemptions *$
Total Estate $
Amount of Estate Tax Assessed under
the Act of May 7,1927.
Total $415.51
*As evidenced by Charitable 1::xemption Certificates issued by the Secretary of
Revenue under Act of May 28,1956,P.L.1757,effective June 1,1957,as amended
by Act No.381,approved July 11,1957,and Act No.207,1961,Section 302.
Add interest at the rate olLf %'
from ~_
to _
$,-------
$,----;7F-,,'""2~S9v-,.,.,.6~O'-
$
$._------
$
$,-------
$
Valuation
Valuation
$,------
$,------
Total
Date
Date
Real Estate
.J t .He]d $,'I--.l,....2ou.B....9.......SJ6~9_
$,------
Total
Total Gross Assets
Less Debts and Expenses of
Administration
Personal Property
Clear Value of Estate
Valuation of Ufe Estates or Annuities
Date'19__
_________19__
Estate Tax Assessments
Date~19__$,_
----19__~$=======
NOTE:In accepting the transfer inheritance tax on future estates prior to the death of
the life tenant or tenant for years,as evidenced by this receipt,it is understood that the Com-monwealth shall not be precluded or prevented from hereafter assessing additional inheritancetaxatthedeathofthelifetenantortenantforyearswheneveritappearsthatsuchadditionaltaxmaybelegallydueandcollectibleforanyreasonwhatsoever.
FORM RCC-4-RI
TRANSFER INHERITANCE and/or ESTATE TAX..
RESIDENT DECEDENTS.
RECEIPT
Docket J 2 .Page J3 Line J
UARTIN STRNlSHAEstateoJ-f _
OFFICE OF REGISTER OF WILLS
t'lASHIt"GTO!{I---------zPa.
Date April 25 ,19~
SIGNED AND SEALED AS PROVIDED BY
SECTION 1201.ACT APIDL 9.1929.P.L.343
AS AMENDED BY ACT MAY IS.1945.P.L.528
RUSS8LL UARINO
Register of Wills
1201 (g).Act of April 9.1929.P.L.343.as amended.
viz:-"'To receive from Registers of Wills all duplicate ,re-ceipts for taxes paid to them by executors or adminis-trators cmd to charge the Registers receiving the moneywiththeamountreceiptedfor.The original of each suchreceiptshallbesignedcmdsealedbytheRegisterof
wms cmd trcmsmilted to the executor or administrator.whereupon it shall be a proper voucher in the settlementoftheestate.In no event shall the executor or adminis-trator be entitled to a credit in his account by theRegisterunlessthereceiptissosignedandsealedbytheRegisterofWills."
Fill in below name cmd address of person to whom
tax receipt is delivered:
r·tIss BELEn STRNISBA
UASHIWG'I'ON,PEI~NSYtVANIA 15301
L
I
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,
Form RCC-4-RI-3-66
No.948744
COMMONWEALTH OF PENNSYLVANIA
OFFICIAL RECEIPT
Transfer Inheritance and Estate Tax
RESIDENT DECEDENTS
Dollars,
1968DateApril25,
lfASHINGTON C------~~~~~~~__--'ounty,ss:
Office REGISTER OF WILLS.,_--~~~rA~S~H:i3I~htE·C~T1EO~Nf-:-t------.-J:Pa.
Received from---Il~Ie~lHe~ftI't-lS!S't~rl"'inl't1i:-·8ft-iftraft=.-PPa1t'VJ4i"i'1nrtJgr---r1urYUr--=llF-rnudl-:·.:--iLf-:-iiahrlblT'.:-----
XfmmqOO~~~~of the estate or-f --llJLmu:n\-A.T..,LI~.p..T ......S)..,tTi._.tla~N......I~SHtU_AI.__-------------
who died January 29,1968 ,the sum of filQ Ut:HiBRml S£NEN1'y...QNE and 21/100
being TRANSFER INHERITANCE TAX and/or ESTATE TAX due the Commonwealth as follows:
Appraisements Made and Filed Computation of Tax
NOTE:This TzipUcate Receipt to be retained by the Register of Wills and filed in numerical
sequence for audit purposes.
NOTE:In accepting the transfer inheritance tax on future estates prior to the death ofthelifetenantortenantforyears,as evidenced by this receipt,it is understood that the Com-monwealth shall not be precluded or prevented from hereafter assessing additional inheritancetaxatthedeathofthelifetenantortenantforyearswheneveritappearsthatsuchadditional
tax may be legally due and collectible for any reason whatsoever.
28S.S5
$=======
5%$
10%$
1ft $
15%$
Register of Wills
MOORE BUSINESS FORMS,INC.,ELMIRA,R.Y.
Total Tax $-~2~S3_5......5~5~'---
Less Tax Previously Paid (if any)$===========
Total $271.27
*As evidenced by Charitable Exemption Certificates issued by the Secretary of
Revenue under Act of May 28,1956,P.1.1757,effective June 1,1957,as amended
by Act No.381,approved July 11,1957,and Act No.207,1961,Section 302.
S"E,A L/./~Ij .'Ay-/,'~-:;y -;~.4":;.1
Less five per centum of taxif paid
within 3 months after date of death $==::::::11=41rb;.::i2~a~·=====
Amount of Estate Tax Assessed under
the Act of May 7,1927.$_
Balance $_
Tax on $_
Tax on $_
Add interest at the rate O'1-f %'
from _
to _
Exemptions *$===========
Total Estate $_
Tax on $-~4p.....,f47..;15~9.....1*2i&-·~G'*~~#r.J-
Tax on $_
$1-....44:,.,·,rl-7~59!:h•.-::I:l,.2-
$
$,-------
$,------
$
37-%3-3
Valuation
Valuation
$,------
$,------
Total
Date
Date
Jt.tield $4.759.12
$,------
Total
Total Gross Assets
Less Debts and Expenses of
Administration
Clear Value of Estate
Valuation of Dfe Estates or Annuities
Datel 19__$,_
________19_~$============
Estate Tax Assessments
Datel 19__$,-------
________19_~$==========
Personal Property
Real Estate
FORM RCC-4-Rl
TIlANSFER INHERITANCE and/or ESTATE TAX.
RESIDENT DECEDENTS.
RECEIPT
Docket ~l'2 Page £3 I inei_3=--__
Estateo __f __l<_~_F_\T_I_N_J_ST_n_N_IS_HA__
OFFICE OF REGISTER OF WILLS
UASHINGTON p~
Date April 25,19~
SIGNED AND SEALED AS PROVIDED BY
SECTION 1201.ACT APRIL 9.1929.P.L.343
AS AMENDED BY ACT MAY 15.1945.P.L.528
RUSSELL MARINO
Register of Wills
1201 (g).Act of April 9.1929.P.L.343.as amended.
viz:-"To receive from Registers of Wills all duplicate re-
ceipts for taxes paid to them by executors or adminis-trators and to charge the Registers receiving the money
with the amount receipted for.The original of each suchreceiptshallbesignedandsealedbytheRegisterof
Wills and transmitted to the executor or administrator.whereupon it shall be a proper voucher in the settlementoftheestate.In no event shall the executOT or adminis-trator be entitled to a credit in his account by theRegisterunlessthereceiptissosignedandsealedbytheRegisterofWills."
Fill in below name and address of person to whom
tax receipt is delivered:
ITO HELEN S?nNISHA
2634 ~~TIONAL PIKE ff.
tfASHII:OTON,PENNSYLVMin
L
-,
15301
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1'-------::__
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RCC-4 (8-68}COMMONWEALTH OF PENNSYLVANIA '*~DEPARTMENT OF REVENUE
NO.A033087 OFFICIAL RECEIPT 0 PENNSYLVANIA INHERITANCE AND ESTATE TAX
;ONE THOUSAND FIVE HUNDRED and no/l00RECEIVED - - - - - - -dollars
representing Pennsylvania Inheritance or
From:HELEN SPHAR,EXCR.Estate Tax due from the following estate:
C/O ATTY.SHERMAN H.SIEGEL
Address 215 WASHINGTON TRUST BUILDING 2%Tax on $$
WASHINGTON,PENNSYLVANIA 15301 6%Tax on $On Account $1,500.00
>
File No.63-68-252 Date of Death 1-29-68 15%Tax on $$
Date of Payment January 22,1969 %Tax on $$'----
Estate Tax,Act of
Name of Decedent MARTIN STRNISKA May 7,1927 $
County WASHINGTON TOTAL TAX CREDIT $1,500.00
Less five percentum of tax if
Remarks:paid within three months after
dat~of death $
Plus interest at the rate of
__%from
to $
@OO~~~[K]ill[L SEA L TOTAL AMOUNT PAID $1,500.00
NOTE:To be delivered to taxpoyer ~~"Received by :~
NOTE:In accepting the transfer inheritance tax on future estates,prior to the death of the life ~~goaIU"),tenant or tenant for years,as evidenced by this receipt,it is understood that the Commonwealth shall
not be precluded or prevented from hereafter assessing additional inheritance tax at the death of the ~~~tf'o/d4?life tenant or tenant for years whenever it appears that such additional tax may be legally due and
collectiblefor any reason whatsoever.(1 Ie)
j~:;;:.'iZ(60.::;.,.GifRj"}¥i.i,ms).D?-I$tk ).it#¢'!Q;lb¢f..,•.@K>gw""kri:n_.,IMfIlti¢f:£t...kfth'....sm·......fflfii4h#%<H!If j .._l ..gsj .£.-..o.:<mtJJ -:::;:..I[
...-~..
•
I 'RCC-4 (8-68)COMMONWEALTH OF PENNSYLVANIAiI
I
I DEPARTMENT OF REVENUE ~
I,NO.t~0J~:j 0~OFFICIAL RECEIPT 0 PENNSYLV~NIA INHERITANCE AND ESTATE TAX ,
!I ONE THOUSAND rIVE HUNDRED and nO/IOO -----,--
RECEIVED dollars
HELEN SPHAR.nCR.representing Pennsylvania Inheritance or
From:'"/1'1 AT~Y lttY R !'lIlII.U ~I(;I Estate Tax due from the following estate:
#215 l'IASHINGTON TRUST BUILDING
Address 2%Tax on $$
t1ASHINGTON,,PENNSYLVANIA 15301 On Account 1,500.00
6%Tax on $$
63-68-252 1-29.68
File No.Date of Death 15%Taxon $$.
January 22,1969
f--Date of Payment %Tax on $$
MARTIN S'i'RNISltA Estate Tax,Act of
Name of Decedent May 7,1927 $
ltASHINGTON 1,500.00
County TOTAL TAX CREDIT $
Less five percentum of tax if
Remarks:paid within three months after
date of death $
Plus interest at the rate of
__%from
to $
Urn ~[p [L~@illurn 1.500.00 I~SEA L TOTAL AMOUNT PAID $
NOTE:This Triplicate Receipt to be retained lor audit purposes.I;L./~~O-~tZA:_?(.-UReceivedby
NOTE:In accepting the transfer inheritance tax an luture estates,prior to the death of the life :J (Signature)--
tenant or tenant lor years,as evidenced by this receipt.it is understood that the Commonwealth shall ~"~J /tPi'Cc ..y 1t/~not be precluded or prevented Irom hereafter assessing additional inheritance tax at the death of the
life tenant or tenant for years whenever it appears that such additional tax may be legally due and i?'rPftle)collectible for any reason whatsoever.
•___________________~_____________.-...0-._________..----~-------.......-.------_--..-..----""'"-------.--~_._----
--r-.'"-------.-- - -------- --- -~---------------~--------------~
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