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HomeMy WebLinkAboutOC1968-0561 - ESTATE OF CHERVENAK..'''-1_.... "sc-~?(6-61+) C'OVMONWEALTH OF PFNN~1LV,\NI\ T~l:\~:::::FF.n.INHFRITANC~TAX RFSIDENT DECEDENT CHERVENAK,SUSAN aka CHERVENAK,SUSIE FILE #63-68-561 .-~-.• December 29,1966 SUMMARY Da ted: FILE #63-68-561 rmpOHT OF INHERITANCE TAX :'LPPRAISER I.the unrlersigned duly appointed Inheritance Tax Appraiser in and for the County of #63 WASHINGTON ,Pennsylvania,do respec tfully report that I have appraised the real and personal property as reported in the foregoing return at the values set forth opposite each item in the last column to the right in Schedules "A","B","C"and "E".J'~_---..::=~~~~~. ?Jft?~_-.!.--------_...:-..::.-..:.04/26/68Dated: REPORT OF THE REGISTER OF WILLS I,the undersigned duly elected Register of Wills in and for WASHINGTON County,Pennsylvania,do respectfully report that I have allowed deductions in the amounts claimed by deponent,~xcept as to those items where a greater or lesser amount is set forth in the last column to the right in Schedule "F",which great or lesser amount represents the sum allowed as a deduction. REGISTeR OF WILLS VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED $3,500 ..00 $3,500.00 $ ___......;2=1=:.,.•.00 21.QO ,------ ::: 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 3,521 ..QiL 2,177"".~ __1,.34~_•.04_ 3,521.QL 2=,]Tl;;.~L 1,343.~~ ======.~ Valuation of life estates or annuities .$----- ESTATE TAX ASSESSAffiNTS $------ FOR USE OF REGISTER ONLY C011PUTATION OF TAX $=====1= 26.86:J21us into Tax on $5%<to.--..:) Tax on $10'10 <P.,1._-, Tax on $1,343.04 .__.2%$ Tax on $.__lfl%$ Exemptions (:::)._-Total Es tate TOTAL TAX Less tax previously paid BALANCE Less 5%of tax if paid within 3 months after death $----- *=====~=$-~---- (:::)As evidenced by Chari table Exemption Certificates issued by the Secretary of Revenue. BALANCE OF INHERITANCE TAX DUE $-------- Add interest at rate of 8%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 ADJUST1mNTS 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. P.Il THE Year . ~IATTER OF THE APPRAISEMENT OF THE ESTATE OF ~U~~~.~~RYF;NJ\K:La~~...etc. Deceased j Late of . County of CANONSBURG WASHINGTON Commonwealth of Pennsylvania REPORT AND APPRAISAL v l.'..j;. ~ ; -~" Form RCC-2'· DEtARTMENTOF REVENUE BUREAU OF COUNTY COLLECTIONS" IIA&lUSBURG,PENNA.17 127 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE A.p.:r.~J ~.§..,!..~.§.~· NTY #6'$''WASHINGTON ;cou . 63-68-561FILENO . SUSAN CHERVENAK aka SUSIE CHERVENAK.CANONSBURG .Whereas,," " ,late of . in the County of :w.A$JJ.~N.Q.r.9.N Commonwealth of Pennsylvania,having died on .29th December 66 .the day of ;;;;.19 ,seIzed and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; W R CHANEYTherefore,I,...............................~...........~l;;';..................................................:•••••"..........................,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 AppraisementDescrlpllonofAssetValuesMadeforInheritance Tax PurpoleS $.. REALTY: As per appraisement filed 3,50C 00 PERSONALTY:/,.'/-_.- As per appraisement fi1d 21 00 / TRANSFERS: NONE NONE ---- JT.HELD PERS.:., NONE NONE , 3.521TOTAL 00 ., ~.. •, \ Having been duly sworn according to law,I do hereby certify tha(the above appraisement is made in qon- formlty with law on this ...........2".d,;:it;day of-:~2~~~~ ---,·.."·"·""··..··)Z··,·'·"'7~·····,···....".."..·""'·"';.;;,.:.".......,..,.........,.........,.............,.",..,.."."""""I ~.-(!'l\Jmbet'~ ""..."~.,~,(,""."...."."....."..,..".::~...."............"....,............""......"..........,Penna, 0It OIIIee) ,--- ................#6.3 WASHINGTON County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of $QS.ANQ.~RVE.NAK....ak.a....e.tc . Deceased. Late of CANONSBURG.........................-. Date of Death,.......p.~.<::.~mp..~.:r......~.~..,.....l..~.6..Q.... Appraisemel!t Docket Vol.37,. " • Page,........106-7.........................No.63=68-561 Filed in Register's 0 [fic!:p.~~.:t.~.§.'.......19 ....(?8 Amount of tax due,$_.._._.._-- DEPARTMENT OF REVENUE Received, Examined and Approved,. Wrote abo.ut A ppra.isement, Appeal j,.om Appraisement,. Entered and charged,. ".. ~,1961,j ( Form No.RCC-62 (2-64)THIS FORM REQUIRED IN ALL ESTATES WITH GROSS ASSETS UNDER $10,000,UNDER SECT?rON7010f;EFFECTIVE JANUARY I,1962.(FILE IN DUPUCATE WITH COPY OF WILL ATTACHED),,'"'-'-" ~......,.,VV'*''OFFICE OF THE REGISTER OF WILLS County of . ,~~~P.~~9.t;.9P.,.,,.,,,,,. , , , , ,,.,..~~~~.~~~~~,.,,.',.,.,.'.., , . ,'., ,.,of ~+{3,,~p~:r;1:..~t,·.".P.~9. (Name)(Address) ,being duly ~~Q~_~.according to law,deposes and says thatSle is the ~_Ql~__g_~y.i_§~_~.__. _ -SUSIE CHERVENAK 718 h (Exec.,Adm.,Legatee,Etc.) of the estate of__SlISAN CHERYENAIC.a/k/aL whose last residence was.~9..~.'!::__§_'!:~_~~_t:_ (No.)(Street) ______.9_~~~!!_~_~~_~9 .__'deceased,and that the whole of the estate of said decedent, ~~w~~C consisted of:, ~ REAL PROPERTY REAL PROPERTY IN P;ENNSYLVANIA,WITH STATEMENT OF MORTGAGE ENCUMBRANGES UPON EACH PARCEL AT DEATH OF DECEDENT, WHERE PROPERTY HEl.D AS JOINT TENANT OR TENANCY BY ENTIRETIES,GIVE NAMES,ADDRESSES AND RELATIONSHIP OF OTHER OWNERS. Real Estate All that certain lot or arcel of round situate in th First Ward of the Borou~h of Canonsburg,Washington County,Penn1'a kn wn and des~nated as Lot A37 in the McNar Additio No.2 to the Borough of Canonsburg,of record in Plan Book 4, a e 148 Washin ton Count Records -and bein more articularl bounded and described in Deed from Philip Abraham,et ux.,to G or e C ervenak and his wife Susie Chervenak a k a Susan Cher- venak,dated April 23,1924,of reco~d in D.B.Vol.519,page 62 a t not Records Ravin erected thereon a 2-stor fra dwelling k/a 718 Short Street,Canon~burg,Pa. T e said Geor e Chervenak died on Februar 16 1959 the entire estate vested in the said Susan Chervenak nak as the survivin tenant b the entiret • e dwellin needs a new roof new tters new fron porch,new window frames and glass,new plumbing and new furnace. Personal Property Estimated Value One rs.old)$10.00 ~I One small smoke stand l.ee ~ o==n=--B=.=R=.==-d-'.•r=e=s=s=e=-r-=..:==-=---1..:'-=-~=-:.-==L---------------+---l.....:O::...:~:....:O::;...:o:....-f~ These items have been ke t for sentimental reasons. NOTE:You may expedite the processing of this return by filing with it,and as a part of the return, letters from financial institutions or mortgage holders,certifying to amounts on deposit or owed by the decedent as of the date of death.Such letters must be signed by a responsible officer of the financial institution or mortgage holder and indicate clearly amounts of principal and interest in the decedent's account at the date of death and the type of account,account number and the exact name or narries in which the account is registered. Jointly Held Property Estimated Value...-- ~..NONE v " - \ .. ..~.-.- I ':' Transfers within TWO YEARS Prior to Death NONE'I ,I . ,.\ ,A I \...\\-\--.-....'..I \ I \- 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 NONE BENEFICIARIES BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED AGE OF LIFE (If step-children or DECEDENT.TENANTS OR INTEREST OF (State fun names of all and their addresses who have illegitimate children STATE YES ANNUITANTS BENEFICIARYaninterest,vested,contingent or otherwise,in estate.)are involved,set OR NO AT DEATH OF IN ESTATE forth this fact.)DECEDENT.. Susan Walko.\.~_.'.../....,'......... 718 Short Street Canonsbura Pill daughter yes -----sole heir .!·v- "- .-----------~---------------------------------------------------..... --."...... RESIDENT DECEDENT DEBTS AND DEDUCTIONS CLAIMED NOTE'List first five items in the space~so provided,observe notations thereon,and instructions. DEBT OR CLAIM NATURE OF SAME AMOUNT THIS COLUMN KEGIS'i'ER ONLY John F.Yonev Funeral Homl Funeral expenses paid $966.50 $ Susan Walko,daughter Family exemption (will not be allowed unless decedent died residing with a spouse or children.)1 000.00 Russell Marino Ad~nistrationExpenses*p$~b85e $9.50 12.~O George J.Modrak In •Tax Return •..60.DOCounselfees* Fiduciary commission * OTHER DEBTS AND CLAIMS (*)See Note below St.Michaelis Church church services 90.PO Canonsburg Gen.Hospital medical expense 43.~6 Felomenia A.Petardi witness fee 5.pO . ,. - -,- ,-..' , I Total $2,177.96 Note:The estate agrees to advise the Register of Wills if the amount actually paid in settlement of any fee,commission or debt is greater or less than the estimated amount claimed and allowed. is made in conformity with law on this ....,G~9.l)~~~~.g.,...l:?'~'!...•.,......•., . ,.... (City or Town and State) ...,.'J.~.~..~A9~~.~1:.J;'~.Ej!:t;, . (Street Number) .~~~Y~~.~x~)Dev~seeSubscribedandsworntobeforemethis. May 13th 1968_Having been duly sworn according to law,I do hereby certify that the above appraisement .......~;aY of,..•..2 ,'9.C.r ................~~~;~~;,~~;~,~~:;,,;~""" Ce.nonsburg,Washington Co.Pa. My C@!nmiscioii LXVil.es' ............,.,.,.,day of ",19 . Appraiser In the event that any future interest in this estate is transfel'l'ed 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'inheri- tance taxes at the lawful collateral rate on any such future interest. REPORT OF TVVEG~~iLL- I,the undersigned duly elected Register of Wills in and for.....'"~...................County,Pennsylvania,do respectfully report that I have allowed debts and deductions in the amounts claimed by deponent,xcept as to those items where a greater or lesser amount is set forth in th,..e I,t COlu~thePJ!!5~in said schedule above,which greater or lesser amou t represents the sum a~wed as a deduction. Dated:!:f/.1:-.f f..Rr.:................../I r ~~.;.. Registerof Wills J \., Form No.RCC-62 (2-641 WillAdministration INo....."..".""Year""". " / ~ IN THE .- -MATTER OF THE APPRAISEMENT OF THE .~ ESTATE OF SUSAN CHERVENAK a/k/a ""....St1 ~':J;l::""qa~RW~JM<..."..."". "... Deceased Late of GCJ4l~~~R~F9.""."" . County of ..."y(Cjl;3A:l.P91;:.9A ..".•.•...." _.. o ""'7'"",I I , ~J :~_.... .-Commonwealth of Rehnsylvania (.,.....0 ;;0 >-rn::'-'0 ~-c:>c=.::'J • i .REP.!fRT A~P APP-RAISAL.-~';../~r-0 '41,~'-l I n--II:;~ -.=:;;,---,0c.n ,'. ~rv ,. GEORGE J.MODRAK Attorney at Law 22 N.Central Ave. Canonsburg,Penna. Form RCC-4-RI-3-66 ~9 COMMONWEALTH OF PENNSYLVANIA IlESIDENT DECEDENTS 948834 OFFICIAL RECEIPT No.Transfer Inheritance and Estate Tax File No.63-68...561 May 21 68Date19__ifASHI~GTONOfficeREGISTEROFWIllS.Pa. liASfIIN'G'l'ON County,ss:Received from Susan tlo,lko,INFOlUcfANT ~VY";'~X1·"·'"r*""lI·l'm~n@v~~"SUSAtl CHERVENAK aka SnSIBCBEDVENAK.'xeout0I',fAcIm'lmS'·et"0'l"-f'(l'9of the estate of who died Deceinl,cr 29 19 66 ,the sum of T't1ENfY...SEVEN and 12/100 --ft •Dollars.•- being TRANSFER INHERITANCE TAX and/or ESTATE TAX due the Commonwealth as follows: Appraisements Made and Filed Computation of Tax Real Estate Tax on $5%$Date Valuation 4-26-68 $3.500.00 Tax on $10%$ $Tax on $1,343.04 2%$26 ..86 Total $3,500.00 Tax on $15%$ Personal Property Exemptions *$ Date Valuation 4...,26.68 $21.00 Total Estate $ 26.86 $Total Tax $ Total $21 ..00 Less Tax Previously Paid (if any)$ Total Gross Assets $3,521.00 Balance $ Less Debts and Expenses of Less five per centum of tax if paid , 2,1.71,,96Administration$within 3 months after date of death $ Clear Value'of Estate $1,343~O4 Amount of Estate Tax Assessed under Valuation of Life Estates or Annuities the Act of May 7,1927.$ Date 19__$6Addinterest~e rate of r.;19__$from •,t"ch 29t 1968 .26Estate Tax Assessments UA1'gto $Date 19__$27.12Total$19__$*As evidenced by Charitable Exemption Certificates issued by the Secretary of NOTE:In accepting the transfer inheritance tax on future estates prior to the death of Revenue under Act of May 28,1956,P.L.1757,effective June I,1957,as amendedthelifetenant'or tenant for years,as evidenced by this receipt,it is understood that the Com-by Act No.381,approved July II,1'957,and Act No.207,1961,Section 302.monwealth shall not be precluded or prevented from hereafter assessing additional inheritancetaxatthedeathofthelifetenantortenantforyearswheneveritappearsthat9uchadditional 511taxmaybelegallydueandcollectibleforanyreasonwhatsoever.~??'~-I~iYU.",r;?lJOOD~[LD©£lJ[E 37-106-7 l A'-"JJ-~/( NOTE:This Triplicate Receipt to be retained by the Register of Wills and filed in numerical Register of Wills sequence for audit purposes.MOORE BUSiNESS FORMS.INC••ELMIRA.N.Y. \'- ~ FORM RCC-4-RI TBANSFER INHERITANCE and/or ESTATE TAX. RESIDENT DECEDENTS. RECEIPT Docket 31 Page 106 Une 7 Estate of SUSAN CHERVENAK alta etc. omCE OF REGISTER OF WlLLS Date Ma:v 21 19-6&- SIGNED AND SEALED AS PROVIDED BY SECTION 1201.ACT APRIL 9.1929.P.L.343 AS AMENDED BY ACT MAY IS.1945.P.L.528 RUSSEIJ.WARINO 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 suchreceiptshallbesignedandsealedbytheRegisterofWillsandtransmittedtotheexecutororadministrator.whereupon it shall be a proper voucher in the settlementofthe·estate.In no event shall the executor 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: L 'fEiiliSiLVANIA ~531?-, L'_.~--~----