HomeMy WebLinkAboutOC1968-0727 - ESTATE OF COUPLANDFonn RCC-2
COMMONWEALTH OF PENNSYLVANIA DATE Autrust 23,1968..................................0 .............................................................
DEPARTMENT OF REVENUE -,.,.-.RESIDENT INHERITANCE TAX COUNTY .........................w.~~.~.~.?~......BUREAU OF COUNTY COLLECTIONS .............
H~RRISBURG,PENNA.17127 APPRAISEMENT FILE NO............................gJ::.9..$..-:7.?7.............................
Whereas........................................~.9.~.~~.~....9..?~P~~~.q..........................................................late of ...................................~~PQ~~.+.g.....................................
in the County of ...................................W~.~h.~:t.9.P:..................................................................Commonwealth of Pennsylvania.having died on
the .................................~.7....~~............................................day of .......................?.~P~.~~.~.:r.........................19...~7....seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore.I.....................w.~..~.~.....G.h.gn.~.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 Ufe 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 AppraisementDescriptionofAssetValuesMadeforInherit2nc.
Tax Purpo~er.
.,
$
REALTY:
NONE NONE
PERSONALTY:
As oer aonraisement filed 2.400 00
TRANSFERS:
...
NONE NONE
JT.HELD:
NONE NON~
..
'"
Total 2.400 00
--
ESTATE INSoLVlNT
..
Having been duly sworn accoxd~!1g to law.I do hereby certi .y that the above appraisement is made in con-
formity with law 00 this .........ci?,;c"..~/..............day of ..................J~:.<~.........................~........~t.eP.'.;z..,4?/2 ...~...4.;;Z .............~,'d.,.......d ..............'...........
.~..Appraiser
~...........::?...............................~.......:............................................................................................../~0.~~...~.~~::~~~t.).............................Penna.
WA.SHINGTON County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
..........RQBl!4T...C.QVPUND.
Deceased.
Late of
McDONALD
Date of Death,S.e.pt.e.mbe..:r l7.".l.96..7 .
Appraisemel!t Docket Vol.,37 .
Page,ll.$~4.No 9.3:-:..9JJ~7.?7 .
Filed in Register's Ofjice,Aug:u..s.t..,23.".19 ..68
Am.ount of tax due,$..
DEPARTMENT OF REVENUE
Received,
Examined and Approved,..
Wrote abo,ut Appra-isement,.
Appeal f,.om Appraisement,..
Entered and charged,.
"
~l
.,
37-118-4
RCC-81 (2-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILING OF APPRAISEMENT
CATHERINE COUPUND
~-mm Administrator).
IN YOUR REPLY PLEA••
REFER TO
/
In Re:Est ate of --=R.::.::o~B==ER::::.::T_..::.CO=_U=.:P::..:LAND==__
______---:.:W::.;AS=;"'H:.::I=N~G:.:T,-=-O.::.:.N County -File No.63-68-727
Dear ~~.Coupland:
You are hereby notified that the ~o~r~i~g~in~a:.::l~_
appraisement in the estate of Catherine Coupland
has been filed in the office of the Register of Wills qf Washington
County on August 23 ,19 68.Said appraisement reflects the
.following valuations:
Real Estate _
Personal Property_~2~,~4~O~O~.~OO~_
Transfers _
Total ---<!i2..".J,I4~Q~Q:.a.•.loI:OO""--_
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.
Date __---'A~u~g.u~s<.>t"--"=2....3~,-'1....9...,6....8<--_Signed~A?~~.{!?
Title W.R.CHMf~Y,CH APPRAISER
DATE OF DEATH:September 17,1967
ESTATE INSOLVENT
Note:This is not a bill.
'<CC-39 16-67)
':OMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
~
RESIDENT DECEDENT
COUPlJi.ND,ROBERT
FIlE #63-68-727
September 17,1967
SUMMARY
TtEPOHT 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".
the real and personal
opposite each item in
FILE #63-68-727
I,the undersigned
#63 Waffi ington
Dated:08-23-68
09-17-67
REPo~r OF THE REGISTER OF WILLS
I,the undersigned duly elected Register of Wills in and for Washington
County ,Pennsylvania,do r'fJspE'C tfully 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 deduc tion./)_~\
Dated:08-23-68 V~~//?~~
REGISTER OF WILLS
VALUE AS REPORTED VALUE AS APPRAISED VALUE AS RE"APPRAISED
$.~$$------
2,400.00._2,tpOO.OO ._
__----'E::..:'stat~Insol::.;v:....;e:.:.n:.;:;t .
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
2.400.00._
.2 t 506.50 :~-e-
2.400.00 ._
.2.,506.50 :~======:
Valuation of life estates or
annuities . . . • . • . .
ESTATE TAX ASSESSMENTS
CO~WUTATION OF TAXFOR'USE OF REGISTER ONLY
Tax on $~.~_5)~
Tax on $1010
Tax on ~==?{§)~$~__~~
T ax on $.__lfi%t
Exemptions .__('::)
Tptal Estate __
TOTAL TAX $_
Less tax previously paid $==~~======\__
BALANCE $-------Less 5%of tax if paid wi thin
3 months after death $
BALANCE OF INHERITANCE TAX DUE
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
(*)As evidenced by Charitable Exemption
Certificates issued by the Secretary
of Revenue.
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 lAdministration~No.Year .
IN THE
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
ROBERT COUPLAND.............. .
Deceased
Late of ...McPONf\.LP .
County of .........WAS.HlNGTON .
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
.i'
..•
FORM 67 REG.WILLSREV.1-50.
Application for 1Lrttrfli of Aiuniui.atratinu on tl1r
Estate of RO'BERT·.C.OUP..LAND --.
late of .lQm~m.'.$..A.p-gr.tm~!1.t.,..M~_O'9nc;r_!~_I_.P~_t:l.I1$.YJ.Y.c;r!"!.i.a.I ,Deceased.
Before the Register of Wills of Washington County
personally appeared ____._Cgth~r.in.e ..CQ~p.land.___.._.__ _..___..__.____ ___
who,being duly sworn deposes and says that.....RQb.e.rt..CQ~pJ~HJ.d._.._.__.._ _.._._.__.__..-.-----.-.--.--.
age....4£._..,having.....hiS...Iast family or princi.pal residence at ...._~.9.m9.I1.'.~.AP..<;JxtlJ:l_~.!"!f.I_.M~P~!:I9.!~J...
(Street and Number)
........_,Washington County,Pennsylvania,died intestate
(City.Borough.Township)
at.._.Jer.Se.Y-_CJ.tX-l-..N.e.w..J~rS.e.Y_..- --.-..--,on the __.._.IZJh day of ~.~p.!~.I!J.~.~~".
A.D.,19..61 _._,at _._._.___.____M.,possessed of personal estate to the estimated value
$.5r D.OO •.OQ------.-.,and of real estate in the Commonwealth of Pennsylvania to the estimated value of
$__._.__.__:-:::-::"_:":__.__.,situate in.__..___..__._.__.___.._._.._....__._._.._._.._.__ __.__..__._.__.
The names and addresses of the decedent's surviving spouse (if any)and other heirs (including
heirs by adoption)are as follows:
RELATIONSHIP RESIDENCE
.....................Cg.the.r.i.n~CQ.IJ.p..lg.n!;L W.1.f~f.Q?.A9.~f.I:l~..Ay..~.~y..~I.~.9..~.?.~~P.l:l.~9.!~9...:..
...__R.9.!?~rt.....M..,c..Q~.p..!.~r.!.g $..9D ?Q?...A.~.9.~~..Ay..~.!:!~.~.!..~.~~~.~~~.~.~~.!.~9...:..15317
That deponent is over 21 years of age,resides at ).Q_?.A~~!'TI~.A~~.':l.~~.I...~.t;!~~.':l.~~~_~g.f.
Pe.nns.y.ly.Q.n..iQ./_ ___ _ _ _ .
is a citizen of the United States and a resident of Pennsylvania,and respectfully applies for Letters of
Administration upon the Estate of said decedent,no letters having been previously issued thereon.
Sworn and subscribed before me this.._..._.....~9th
May 68~..-----.-.-----.------.--.-.....-..,A.D.,19._._...._
~~~2a~.-..--.
REGISTER
COMMONWEALTH OF PENNSYLVANIA,}S5:
WASHINGTON COUNTY,
And now M9.Y...fQ ,19.9.~,comes ~.~!h.~.~.i.~~..~_C?~.p..I.<?~~___ .
who being duly sworn doth depose and say thaL_...s.he......will well and truly administer the goods and
chattels,rights and credits of.......Ro.bert..co.upland ...__. .._._._._..._.....,deceased,
to the best of__._neL.skill and iudgme~t in strict compliance with the laws of this Commonwealth,
mindful of the laws relating to inheritance taxes.
.~~~~~i~~~·::L~::~~
REGISTER
«0.I~j _&~-1~7
,"\'......
/
APPLICATION FOR
Letters of Administration
ESTATE OF
ROBERT COUPLAND
Deceased
Letters R $----~~_...------.._--------------------_.-.----_...
P $ /t>c;.r.-------.-----------
:::::i:I
:::~j~~Le~~~~~~~:~~~~~~~~;~~~~~~~
.....
Renunciations __ ________$_
~----------------------..----------------------$----/-/~------------
~o~~,··••·•.••••·~·>L.f'y
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Attorney
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Estate of ..!i<:>1?~.r..~...~.()~P::L,~.~~...............................}
No of 19 ..
late of ....MQ.P.Q~.J,..q.,.:flEi............,Deceased
KNOW ALL MEN BY THESE PRESENTS,
That we,....q.E1.t.~:r.1n~....G.o.up.l~nQ.~~f..r.~:r;1~.i.PfJ..:l,~.1lc1 lJ~.i.~.~¢\~~.El.~~.s..;Jf.~.~f3~.~~·'l..a nd Guara
......q.~~:r..a.n..ty ..0.Q.~F,3.~.:J.j~t.mo.r.~.J Mc:1.~~~~~.~1..
all of Washington County,Pennsylvania,are held and firmly bound unto the Commonwealth of Pennsyl-
vania,for the use of those interested in the estate,in the sum of F.ly.f)T.p..~g.S.~.P.:c1 Dollars,to
be paid to the said Commonwealth,to which paymen t,well and truly to be made,we do bind ourselves,
___jointly and severally,for and in.the whole,our .h~irs,-executors,-.administrators,successors-and-assigns,and ~.~
each and every of them,firmly by these presents.Sealed with our seals and dated the2Qtl:lL day of
............:Ma.y.A.D.,one thousand nine hundred and ..S.1,Xty.Blgh.t .
'tHE CONDITION OF THIS OBLIGATION IS,That if the above bounden ..
......rlx ·······..Qa.the.r t.n~.c.o.uplEl.n.Q..
Administratif or any of them,shall well and truly administer
the estate according to law,this obligation shall be void as to those who shall so administer the estate;but
otherwise,it shall remain in force.
Sealed and delivered in the presence of:
.............................................;'"''''''''''
&tttltmtttt of ~urtty
I,-------..--.-.__,surety in the sum of $..______..__on the
administration bond in the estate of _---.._-_ _,say that I reside at
-..-.-.-.-.----..-..--.-.:-..---..-......---,Washington County,P~nnsylvania;that I am the owner of real estate,the
title to which is in my own name and duly recorded,situated in :,,
Washington County.Pennsylvania,worth above all encumbrance~$--..__;and that I am worth the
amount expressed in said bond,over and above my just debts and liabilities:
..---------._------.-----------------------.-------------_.__._.__4_..~_._
Co.
Street
&tttttmtttt of &urtty
P.O.
I,------..------.--..----------.----------.----.--.--..--.--.-----..-..-__..,surety in the sum of $...on the
administration bond in the estate of -----------.---..--,----____,say that I reside at
........--..--------..-------------,Washington County,Pennsylvania;that I am the owner of real estate,the
title to which is in my own name and duly recorded.situated in ,
Washington County,Pennsylvania,worth above all encumbrances $--..--__....;and that I am worth the
amount expressed in said bond,over and above my just debts.and liabilities._,_..__•
...............-_.
.__.---_.._--_._---_._--_._.------_._-------------.-----------._-------------------
COMMONWEALTH OF PENNSYLVANIA,}SS·WASHINGTON COUNTY....
Street P.O.
And now 19 ,comes __.
who being duly sworn,says that he is acquainted with the financial standing of the securities to the within bond;that
the said obligors have each executed the said bond and that the sureties thereto are the owners of real estate in their
own right of value more than the penal sum of said bond over and above all incumbrances and exemptions.
Sworn and subscribed before me this ........__.......__.....
day of ....__.........__......__.A.D.19....__._-._--..._--------._----_._---_._-----------------------------._-----._--_.._----------------
I ?r~·15&C;
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No..!:5~.q _
A~miui!itrutinu iBnttb ~,'.~
IN THE ESTATE OF
_'£rJvJ:._~_
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r-
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AndBonno;o·~~a;~·~~tt~·~~··i~~~~·~·i ..
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:0m:zJc-;c-U){l)~",----..------------..---..-~-r;;.---.-.-~~-:---------,,;,;.-----.----_..._...-.
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------.._--------.---------------------_._~---------------------------.--_..-w Register
1..0
Bond Book 4.~----Page .iiS.Z
SADZIK PRINTING ~9 DONORA
Affi~auit (@f 1fxrrutnr (@r !\~mini!1tratnr
@ltate nf Jetttt5g1uattia,t 55:
alnUttty nf JIlIa5Qittgtntt \
Personally before me,the undersigned authority,a ~.~.!.~E.l...~~.~!.~.~in and for said
County and State,appeared ~Qtb.~.r..i.D.~~.Q.v.P..!.g.o.~L who,being duly
sworn according to law,deposes and says that she is the ~mtlOloor administrator of the estate of
...................................B.9.!?~.r.t..~9.!:'.I?J.~r.1~deceased,that the foregoing schedules constitute a
complete inventory and appraisement of the real and personal estate of RQ.9.~r.t..J~Qy.p..!g.r:1g ,
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 :RxGlDOtIl;P<Administrator.
Sworn '!}If subscribed before me this....l.if..........I /)LJL e-/2 .._./..jl~L~:fliPAD~I~O~··IN=!.·J~~
1.An inventory must be filed within three months after appointment of personal representative.
2.A supplemental 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.
EVELYN,C.TELESKO,Notary Public REFERENCE FOR ADDITIONAL COPY
CANONSBURG,WASHINGTON CO..PA..Act of 1947 P.L.513 Sec.5.2,72 P.S.4844.2
My Commission expires Mar.10,1969 I
1Jnurntnrg anb l'ppraisrmrnt of the goods and chattels,rights and credits which
were of B.Q!?~r.t..~Q!:'.I?J.QD.Q .late of M.~..R2!:l.!:I..I.~/,..
Washington County,Pa.,taken and made in conformity with the abave affida7Jit.
DOLLARS
REALTY
CENTS
PERSONALTY
Non e
Net proceeds of settlement with Connecticut General Life Insurance
Company Policy #30826-01 2,400 00
1
~3-~o~?~7
:dc1.;J t/J
Inventory and Appraisement
IN THE ESTATE OF
ROBERT COUPLAND
Filed ::;l..r....:::..9K..kt..6.,19.9..6 .
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M.E.KUSTURISS
ATTORNEY AT LAW
12 N.JEFFERSON AVE.
CANONS8URG,PA.
""'9
RCC·t03 (2-64)
COMMONWEALTH OF PENNSYLVANJA
DEPARTMEIolT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX DIVISION
INHERITANCE TAX RETURN
FOR INSOLVENT ESTATES ONLY
OF RESIDENT DECEDENTS COUNTY of_-,-W.:...:a=sh,-,-,ic:..:.ng~t-=.o.:.:..n _
This return must be completed In detail and filed in duplicote,with the Register of Wills in the County where the decedent resided within one
year after date of death,unless an extension is granted by the Secretary of Revenue.
290 Adams Avenue,Canonsburg,Pa.
(Address)15317'
Will
Ad ""19 I Catherine Coupland fmn.•,0.,~:_:___._---..J._-------o(Name)
Misc.she
being duly sworn according to law,deposes and says thatJ(¥is the £:.A~dwmLLi!..Ln~iMJstl.l.r.Ya.utr-,:i.ox,--,:,"~_(Exec.,Adm.,Legatee,etc.)
of the estate of _---!-R!..::o:..!:b~e.!....!rt~C~o.:::.u~p~la=.!.n~d:-.---------late of Mc DonaId(City,Borough,or Township)
deceased,and that the whole of the estafe of SQid decedent,who died on ~S:.::e~p:.!...te~m~b:.::e:.!...r-=I~8CL,......:...;19:..;6:::7_~_(Dote)
consisted of the assets listed below and that allowable debts and deductions exceeded the fair ma~ket value of the assets and
no Pennsylvania Transfer Inheritance Tax is due.
the_--;j~::"":;
Type of Asset:Real Estate,Pers.Property,Jointly
Held Prop.orTransfers
,.0
CANONSBURG.W.~SH;riGTor,CO PAMyCo'.'."rr,;A;,;;.:SS::..=E:...:.T.=..SmmlSSioneXi1lA~J~rllJJl,tm sheets if necessary)
Description of Asset
Estimated
Market
Value
~n istratriX
Department.Valuation
CAUTION(Do not writ.einthisspace)
Personalty Net proceeds of settlement with Connecticut General
Life Insurance Company Pol icy #30826-01 $2,400.00
TOTALS $2,400.00 et yC.?()0 ()
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointeCl Inheritance Tax Appraiser in and for the above County do respectfully report that I have
appraised the real and personal property as reported in the foregoing schedule at the values set forth opposite each item in
the last column to the right.
o
I herlta ce To Aodate:n n x ppra ,ser
DEBTS AND DEDUCTIONS Amount Amount ApprovedNameofPayeeNotureofClaimClaimedbyRegister
Catherine Coupland Widow's exemption $1,000.00 I;600.0 0
M.E.Kusturiss Costs advanced and procuring certificates 9,/,0 0
in establishing death 97.00
Russell Marino,Reg,of Wi Is Letters of Administration 19.50 /9.50
Catherine Coupland Del inquent payments due Catherine
Coupland under order of support at No.//cJ/'l·OO193SeptemberSessions19651,217.00
M.E.Kusturiss Attorney's fee 100.00 /60.6
Russell Marino,Reg of Will Fi ling Inventory and Appraisement 3.00 y.oO
F.J.Buckley Ins.Agency Bond 35.00 ,3j.60
TOTALS $2,500.50 ~i Sot.·50
REPORT OF THE REGISTER OF WILLS
I,the undersigned duly elected Register of Wills in and for the above County,do respectfully report that I have allowed
deductions in the amounts set forth in the above schedule as claimed,except where I have set forth a greater or lesser amount
in the last column to th~,right,which greater or lesser amount represents the sum allowe s a deduction.~
Oat.al App,aval,Uuj'iCN/:if";;Uhf ~//Register of Wills
Will }
Administration No.Year__
IN THE
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
Robert Coupland
Deceased
Late of McDonald
County of Washington
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
IlL Eo KUSTURISS
ATI"ORNEY AT LAW
12 N.JEFFERSON AVE.
CANONSBURe,PA.
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