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HomeMy WebLinkAboutOC1968-0641 - ESTATE OF MALINOSKY...." RCC-SI (2-64) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION NOTICE OF FILING OF APPRAISEMENT MICHAEL REPOFJ? (Executor~· IN YOUR REPLY PLEA•• REP'lER TO 37-112-7 In Re:Est a te of ---:._~J~O:::::E~MA1:.=--=I~N~O::::S~KY::::.....!a~/...£k!:L/~a _ ____--IWI!lAS~'.!.:!.HIN~G:!..:!T~O~N County -File No.63-68-641 Dear Mr.Repoff: You are hereby notified that the original appraisement in the estate of .Toe MaJjposkJ has been filed in the office of the Register of Wills qf Wi)shington County on June 26 ,19~.Said appraisement reflects the following·valuations: Real Estate·__"'--3,J."...3..uQoLlIQ"""•.loiQi.lI!Q~- Personal Property ~1~5~,~8~5~9-.~9,2--- Transfers -=-~\=_=_~~-_ Total ..,...-~:::.19L..L::l:.:::5:.L9.:...9.f,,;.2=--_ As to such tax that is paid within three months from date of death,a five (5%)percent discount is allowable.As to any tax that remains unpaid after one year from date of death,interest at the rate of six (6%)percent per annum is charged. Any party in interest who is aggrieved by an appraisement may appeal therefrom as provided by law. Dat e .:..--SlJu;un~e--'2!:::<:6~,~1!:u9~6~8~_ DATE OF D~THf April 1,1968 Note:This is not a bill. Title W.R.CHANEY ~.$f}p PPRAISER /?I. :,cc-:q (6-64)..- GOVMONWEA.LTH OF PFNN~YINANI:\. T!UN$FFH INHlmITANCE TAX R.1:i;SIDENT DECEDENT MAlINOSKY,JOE a/k/a MALINOSKY,SERGEI FILE #63-68-641 April 1,1968 SUMMARY "E". County of appraised set forth 04-01-68 06-26-68 FILE #63-68-641 rtEPon'l'OF INHERITAliCF.TAX APPRAISER I,the undersigned duly appointed Inheritance Tax 1ppraiser in and for the #63 Washington ,Pennsylvania,do respectfully report that the real and personal property as reported in the foregoing return at the opposite each item in the last column to the right in Schedules "A","B", Dated: 06-26-68Dated: 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 greater or lesser amount represents the sum allowed as a deduction. REGISTFR OF WILLS VALUE AS REPORTED VALUE AS APPRAISED VALUE AS RE.~PRAISED $2,500.00.__$3,300.00._.$_ 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) CLE~q VALUE OF ESTATE _~5_,.859..32.-.-.--l5_,M~2_._ __1a,35.9..•.92._.__.__·12"j59_~.2~.._ =~,,-PJ??.Q.i,:_co ,~=",,_,-_J~.=QQ2_._el.1-'--. ---.-la,.£l§2__Jll.____11".jJJ~:(.~l._ ======1= Valuation of life estates or annuities ••••...•$--~-- ESTATE TAX ASSESSAffiNTS $------ COMPUTATION OF TAX TOTAL TAX BALANCE PAID $-----~d>t.:'_ *------~------ St _ $------ $------- $------- $ (,:,)1s evidenced by Chari table Exemption Certificates issued by the Secretary of Revenue. FOR USE OF REGISTER ONLY T ax on $•__5% Tax on $.__10% T ax on $2'1 $-,- Tax on $17,157.91 :~@ $2,,573.69 Exemptions=======:=(,:,) Total Estate _ TOTAL TAX $_ Less tax previously paid *===========:.BALANCE $_ Less 5%of tax if paid within 3 months after death $=====1= BALANCE OF INHERITANCE TAX DUE Add interest at rate of 6%from to-------AMOUNT OF ESTATE TAX ASSESSED Es tate tax paid BALANCE DUE Add interest at rate of 6%fromto_ FOR USE OF REGISTER QNLY ADJUSTAmNTS 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 l N Administration ~o. P."THE Year . ~IATTER OF THE APPRAISEMENT OF THE ESTATE OF JOEMAL.I.NOSKYa!kja.. Deceased Late of . County of COKEBURG....................... WASHINGTON .. Commonwealth of Pennsylvania REPORT AND APPRAISAL ~~;'f.J~1.4'--------" t r-----------------------.._--- Fonn RCC-2· DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG.PENNA.17 1Z7 COMMONWEALTH OF PENNSYLVANIA (.,;100'I r_ RESIDENT INHERITANCE TAX APPRAISEMENT DATE ~.W1(i,l ?§;..:l.::.9..2.?. COUNTY ~~~.~~~.~~~. FILE NO ?:?=§.?.=.~~_ . Whereas..J.Q~M!!U.inQ.~ky ~/k./~late of Q.Qk~p.\W.g,. in the County of w.~.?h.:j,;ggt.9.~L Commonwealth of Pennsylvania.having died on the ~l?~day of A-P:r..~+..19 ~.?..seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore.I...,w..~.~.~Q.h~.~~.:r 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 Purposes $ .. REALTY:, As ner annraisement filed 3.30C 00.... PERSONALmY: NONE NON] TRANSFERS: NONE NONE JT.HELD:" As oar aooraisement filed 15.85<;92 Tota.l 19,15c 92 .-dL0;..td.~~Ofjj;.j " " " "..",Penna. {/(Po .~..< w.~f.I.~g':['9.I.'l .H..................COU1lty RESIDENT INHERITANCE TAX APPRAISEMENT Estate of ................eJ.Q:Ii:..~.:I:N9.:?I.Qt.~/J,<j~. Deceased. Late of CO~URG Date of Death,April l.,.l.96.$.. Appraisemel!t Docket Vol.,.3.7 . Page,1l2~7 No 63.~.6~.6.4L . Filed in Register's Office,HH.J.Jm.~HH4.6.,....19.H6.$.. Amount of tax due,$__ DEPARTMENT OF REVENUE Received,....................-.................._-•.............••.••...•-.._---_......•_..,.._...-...--,-.~ Exa.mined and Approved,. Wrote abo.ut Appraisement, Appeal f1'Om Appraisement,. Entered and charged,. FOl1n No.RCC-62 (12-66)THIS FORM REQUIRED IN ALL ESTATES WITH GROSS ASSETS UNDER $10.000.UNDERSECTION 701 OF ACT OF JUNE 18.1981. EF!J.s:rIVIJ'-.!ANUARY 1.1982.(FILE IN ~~PUCATE WIT~COPY OF WILL ATTACHED)is,j _~y __(,~/ ,OFFICE OF THE REGISTER OF ·WILLS c' ,:.'Washington:.County of ,.. ..............~~~h~~A.~~P'C?~.~of ..)·.41.nlilP.~~.At;:~.~E?1:~.:~J.l.~~".);'¢;Q1J~y.lVp'I)ia (Name)(Addreaa) being duly ~_~9_~~"~:according to law,deposes anti 'Says that he is the ~_~~_c;:_~~_Q~__~,-:-:----------~----~-:-~--- J M 1 ·k /k/(Exec.,Adm"Legatee,Etc.)oe a lnos y a a '.,S•.'M 1·'k :.'148 Lincoln Street 'of the estate of .e_tg.e..l a lD.QS y '-whose last residence was -----------------------------------------------.-------------(No.)(Street) ___~~~~!?_~~_¥..~~~_~..deceased,and that the whole of t'he estate'of'said decedent,whodi~d ~p_~!_~_J_,__~J2~8 (CitY.Borough or Township)(Date) consisted of: REAL'PROPERTY REAL PROPERTY IN PENNSYLVANIA.WITH STATEMENT OF MORTGAGE ENCUMBRAN(i)ES UPON EACH 'PARCEL·AT DEATH OF DECEDENT, WHERE PROPERTY HELD AS JOINT TENANT:OR TENANCY'BY ENTIRETIES;GIVE NAMES.CAtlDREssES AIImRELATIONSHIP OF OTHER OWNERS... .c Real Estate ALL that certain lot of ground situate in the Borou h of Cokeburg,County of Washington,Commonwealth of Pennsylvania designated as Lot No.159 in Block B,in a plan of lots laid out by Bethlehem-Cuba Iron Mines Company,a West Virginia corporation,of record in Plan Book 1,pages '144 and 145. Having erected thereon a house known and referred to as No.148 Lincoln Street,Cokeburg,Pennsylvania.For full and complete description reference is made to deed from Bethlehem-Cuba Iron Mines Company,a West Virginia corporation,to Joe Malinosky, dated May 27,1946 and of record in Deed Book 716 page 138. Personal Property 7/~f /3 None Estimated Value 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 names in which the account is registered. Jointly Held Property Mellon National Bank,Simplified Savings Account No. in the names of Joe Ma1inosky 9r Max.Perchuk,opened Aug.25, First National·Bank,Char1eroi,'Pa.,Savings in the ~amesof ~oe Ma1inosky or Mike Repoff, 1964,cinthe total sum of $7,319.O. Peoples Union Bank &Trust Co.,McKeesport,Pa.,Savings Account No.~N941,in the names of Joe Ma1inosky or Mike Repoff, Estimated Vall1@ .~-... the Bentleyville,Pa.,Office,opened~j I§;196~,in , Transfers within TWO YEARS Prior to Death None • c ' That at the time of death there was no safe deposit box registered in decedent's individual n~me,or jointly wi~,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 RENTE;D A SAFE D·EPOSIT BOX THIS SAFE DEPOSIT BOX RENTED 11'(NAME OR NAMES OF RELATIONSlup OF JOINT HOLDERS TO DECEDENT None c .. BENEFICIARIES • BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED AGE OF LIFE (If step-ehildren or DECEDENT TENANTS OR INTEREST OF (State full names of all and their addresses who have illegitimate children STATE YES ANNUITANTS BENEFICIARY an interest,,vested,contingent or otherwise,in estate.)are involved,set OR NO AT DEATH OF IN ESTATE \forth this fact.)DECEDENT Mike Reooff 127 Maule St: Muse,Pa.Nephew Yes 61 All Max Perchuk 127 Hap1e St.,Muse,-Pa.Nephew Yes 42 One Savings Acct- RESIDENT DECEDENT DEBTS AND DEDUCTIONS,·GLAIMED NOTE:List first five items in the spaces so provided,observe notations thereon,and instructions. Kenneth V.Thompson Funer~:JFuneral expenses paid DEBT OR CLAIM NATURE OF SAME AMOUNT THIS COLUMN.-------=-==-=...c=----=...::..:.---=-==..::..--~----r-----------=-----------.-----:--=----,--miKEGISTERONLY $1~4940 $ Home Russell Marino,Register Thomas J.Terputac Family exemption (will not be allowed.unless decedent died residing with a spouse or children.) Administration Expenses * Counsel fees .. 15 00 125 00 Mi.chael Repoff Fiduciary commission * OTHER DEBTS AND CLAIMS (*)See Note below Washington Co.Treasurer Borough of Cokeburg Bentworth School District S.W.Miller Agency Anna Mae Pascoe Monument County Taxes Borough Taxes School Taxes· Insurance extension Notary fees 300 00 10 91 20 09 29 01 6 00 2 00 Total $2,002 01 .~~~.•....... ...~??.}1~p.~~..~~.~~.~~. (Street Number) Muse,Pennsylvania ••••••••••••••0 ••••••••••••••0 ••••••0 ••••••••••••• (City or Town and State) Subscribed and'sw~'n to before me this ~9.t;:h . 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. "',~. A ril 68...........:day of P ,19 . .......~7?;~.~. <i ....."'My Connnission Expires March 24,1972 Having been duly swornU'oing to law#Idb'eby certify that the above appraisement is made in .conformity with la.w on this...~~~.+.day of ~£'£,)g;.<?.rr J /)~.~A.,~~..?er./C In the event that any future interest in this estate is transfelTed in possession 01'enjoyment to collat-era heirs of the deceden after the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to praise and assess transfer'inheri- tance taxes at the lawful collateral rate on any such future interest. REPORT OF THE Y7IS;rER OF.JVILLS /" I,the undersigned duly elected Register of Wills in and for.'/~./.~~~_Kx~"'-County,Pennsylvania,do respectfully report th~tIhav.e Uowed debts and deduction.s in the a.mounts claimed by deponent,exc.".to tho",;.tems.where a .great.er or lesse.,""'0.uot is set forth i I~h V'st column to the right in S~id schedule above,which greater or less 1Jl0t represents t~e sum a~wed as.a deduction. Dated:~~P:~c:;../Yr;;;~...../(:;f,~~~..~.~~~'r.~.. Register of Wills Fonn No.RCC-62 (12-66) WillA~ministration INo Year ..' . ::. ....... IN THE .MATTER OF THE APPRAISEMENT OF THE ESTATE OF .., •rr'\'. c',I ';0....•.•.•.", (Jct:"'I"~,.1'I I,.I ) :"J ." -l :JOE I-fALINOSKY,a/k/a ,:SERGEI-JvJAL:tNOSKY,,....~:-...:.'.,...~.~'.'..'-'.'..D~~~~~.... L~te'of .....~.'?~~.t!~!l..'?~..~9~~~~J;K... t County of ,Washington......................~....... Comttlonwealth of Pennsylvania -r--Imo .-. :::-::==.-o ,..... C.t"i ,(. 'REPORT AND APPRAISAL='Co- m;:::,""~C?c:::....;-,~-..-...~ CI)'"•j-..Ul'-'-;r>'1"',-;;Or- ~:z'»~::or::;:: '-0en .. ,e:". l!) THOf·fAS 'J"TERPUTAC,,ESQ.v1i~ 2-22 lvashingtqp.'rrtist )~ui1d~nk Wash~ngton,Pennsylvania 15301 Form RCC-4-RI-3-66 ~9 COMMONWEALTH OF PENNSYLVANIA IlESIDENT DECEDENTS 948988 OFFICIAL RECEIPT No.Transfer Inheritance and Estate Tax File No.63-68-641 Date July 8 19 68 WASHINGTON·Office REGISTER OF WILLS.Pa. WASHINGTON County,ss:Received from ~aeha.el Repoff (Executor,~~0~~of the estate of JOB l-fAl,:nmSttY akaSlmGBl l4ALINOSKY who died Aprt'l 1 19 68,the sum of TWO THOUSAND FI\t"B HUNDRED SBVENfY-~&69/1080 1101's, 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 6_26-68 $3,300.00 Tax on $10%$ $Tax on $2%$ Total $'.300.00 Tax on $11,15'1.91 15%$2,573.69· Personal Property Exemptions *$ Date Valuation G...2~·68 15,859.92 Total Estate $ $2,513.69 $Total Tax $ Total $15.859..92 Less Tax Previously Paid (if cmy)$ Total Grqss Assets $19,159.92 Balance $ Less Debts and Expenses of Less five per centum of tax if paid Administration $2.00~.Ol within 3 months after date of death $ Clear Value of Estate $1'\151.91 Amount of Estate Tax Assessedunder Valuation of Life Estates or Annuities the Act of May 7,1927.$ Date 19__$Add interest at the rate of '%i19__$from Estate Tax Assessments to $ Date 19__$,2,513.69 Total $19__$*As evidenced by Charitable Exemption Certificates issued by the Secretary of .NOTE:In accepting the transfer ~nherltance tax on future estates prior to the death of Revenue under Act of May 28,1956"P.L.1757,effective June 1,1957,as amended the hfe tenant or tenant for years,as eVIdenced by this receipt,it is understood that the Com-by Act No.381,approved July II,1957,~nd Act No.207,1961,Section 302.monwealth shall not be precluded or prevented from hereafter assessing additional inheritancetaxatthedeathofthehfetenantortenantforyearswheneveritappearsthatsuchadditional SE'12 .tax may be legally due and collectible for any reason whatsoever. lJlmD [P)[LD ©£lYrE ".'."'./}31-112-',I "~?$J,~e~',.,."',..'.,...01'(,,-(,.-"(-;>$-.-,{: NOTE:This 'triplicate Receipt to be retained by the Register 01 Wills and filed in numerical ,,-.-Register ofWills sequence for audit purposes.,MOORE BUSINESS FORMS,INC••ELMIRA,N.Y. J! , FORM RCC-4-RI TRANSFER INHERITANCE and/or ESTATE TAX. RESIDENT DECEDENTS. RECEIPT k 31 pDocetL-__--"age 11~jne,__7_ Estate of JOE WlNOSItJ,t alm etc", OffiCE'OF REGISTER OF WILLS WASln'1.lfOW XSDDUm p--------------"a. Date.J~u_ly_,_8_,_,__19 68 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:-•00 receive from Registers of Wills all duplicate ,reoceiptsfortaxespaidtothembyexecutorsoradminis- trators and to charge the Registers receiving the moneywiththeamountreceiptedfor.The original of each suchreceiptshallbesignedandsealedbytheRegisterofWillsandtransmittedtotheexecutororadministrator.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 and address of person to whom tax receipt is delivered: Am.•Tm»!AS J.TEllPO'lAC 222 liJASHJlIi1.lTON TRUST BUnnING L .J FormRCC-4-Rl-3-66 ~s COMMONWEALTH OF PENNSYLVANIA RESIDENT DECEDENTS 979014 OFFICIAL RECEIPT No.Transfer Inheritance and Estate Tax File NoI53 ...5P-G41 Date OC",Ob\.~.:r 18 19 68 Office REGISTER OF WILLS.1J11\·~Hl~11TQN Pal \~'''\';lJNC'JON County,ss:Received from ~,~a.x f'~rchak ,,'P:lving t'ln Ind.Lie,'b .... (JZ.ie.~"':';'""If{'~.'vo:;;.',,":~fl'v'"!t',",.vol't-~".Cli""""')XO JOE ~'~1.INSKY".Ciltor,:AdmlmstrGrtOl'.onGuar 'an)f the estate of who died :'\'"It 19 68,the sum of ONE :tIt XDl':En FIFTY-ll'!vt and 83/100 Dollars,f!lXl....-... 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 $Tax on$10%$ $Tax on $2%$ Total $Tax on $1 ..03t'L81 15%$155.83 Personal Property Exemptions *$ Date Valuation Jt."~ld 1 038 ;Cl""Total Estate $.......;..'$>..v t 155..83- Dank Acct ..$Total Tax $ Total $1l/t038.67 Less Tax Previously Paid (if any)$ Total Gross Assets $Balance $ Less Debts and Expenses of Less five per centum of tax ifpaid Administration $within 3 months after date of death $ Clear Value of Estate $Amount of Estate Tax Assessed under Valuation of Life Estates or Annuities the Act of May 7,1927,$ Date 19__$Add interest at the rate of %19__$from Estate Tax Assessments $to Date 19__$JC'~.P3Total$19__$*As evidenced'by Charitable Exemption Certificates issued by the Secretary of .NOTE:In accepting the transfer ~nheritance tax on future estates prior to the death of Revenue under Act of May 28:1956,P.L.1757,effective Tune 1,1957,as amended the hfe tenant or tenant for years,as eVIdenced by this receipt,it is understood that the Com-by Act No.381,approved"July 11,1957,and Act No.207,1961,Section 302.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 it appears that such additional .~..E\A Ltaxmaybelegallydueandcollectibleforanyreasonwhatsoever, 1fOOD~[LD©£lY[E • :·1,«'._~ 37"'/1j,1 It ;t;.r.',')f'''I'7,1d 4'.z',.!'"'JIf.,.~;;..p"ti'~r"./'{:,~~'........oR"'.....,V',.(",,(:.,p (/{.'Register of WillsNOTE,This Tziplicate Receipt to be retained by the Register of Wills and filed in numericalsequenceforauditpurposes.MOORE BUSINESS FORMS,INC..ELMIRA.R.Y. ~ FORM RCC-4-RI TRANSFER INHERITANCE and/or ESTATE TAX. RESIDENT DECEDENTS. RECEIPT ,DocketL--=3_'+l--<Page JI/Iine,-,-7__ JOE :;AtDZSKYEstateOfL _ OFFICE OF REGISTER OF WILLS ~]A SHUrGTON -----------Pa. Date,O_c_t_(j_J_e_t"_1_8---,-_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 RUSSE.'LL 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 settlement of the 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 wh~m tax receipt is delivered: To L\X "KIWliAK 127 ~PLE,STlmEr L nUSE,P~NNSYLVANIA 15350