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Home My WebLink AboutOC1968-0813 - ESTATE OF KALAMARASRC C-81 (2-64) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION NOTICE OF FILING OF APPRAISEMENT lIJARY KALAMARAS MERIvlIGAS (Executor~)' IN YOUR REPLY PLEA.E REFER TO 37-124-1 / In Re:Estate of --=.;M:=I:.=;:KE=':......:.::KA:..::LAMA:::·=.::RAS..::..:...;_'_ _____w:~A:!!::S2.JH!.:IN~G~T~ON~County -File No.63-68-813 De ar MrS.Mermigas: You are hereby notified that the original appraisement in the estate of Mike Kalamaras has been filed in the office of the Register of Wills qf Washington County on June 13 ,19J22.Said appraisement reflects the following valuations: Real Estate _--'-~::--,....,....--- Jt.Held p~"--_--:2:::..i,"""3..:..00.:;..;.~6~4 _ Transfers ~--_ Total -......2/Oo.,...3J,.lO.oO"'.o..!o6lf:j1L'---- 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 (8%)percent per annum is charged. Any party in interest who is aggrieved by an appraisement may appeal therefrom as provided by law. Date ~J..!:!:un~e~l:o!.3..L'.-;:1:..9~6:::!:4 _Signe~~~e~ Title W.R.CHANEY,CHI APPRA ISER DATE OF DEATH:May 12,1968 ESTATE INSOLVENT Note:This is not a bill. RCC-39 (5-68) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUMMARY Estate of KALAMARAS,MIKE (Last Name)(First Name) DATE OF DEATH 5-12-68 (Initial) FILE NO.63-68-813 REPORT OF INHERITANCE TAX APPRAISER I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Washington Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at the values set forth opposite each item in the last column to the right in Schedules "A","B","C",and "E". Dated:~0=6--:1,"",=3:---7-69-:.-_ 05-12-68 REPORT OF THE REGISTER OF WILLS I,the undersigned duly elected Register of Wills in and for Washington County,Pennsylvania,do respect- fully report that I have allowed deductions in the amounts claimed by deponent,except as to those items where a greater or lesser amount is set forth in the last column to the right in Schedule "F",which greater or lesser amount represents the sum allowed as a ded.ctioO·n"::~_,'--71 Dated:06-13-69 ~~/~YY(/ REGISTER OF WILLS VALUE AS REAPPRAISED $-------+-- ?1oo eiL 2,300 64 2,347 04 te Insolventta 2.jUU b4 2.100 64- 2.347 04 Es VALUE AS REPORTED VALUE AS APPRAISED $$ INVENTORY Real Property (Schedule A) Personal Property (Schedule B) Transfers (Schedule C) Joint-Held Property (Schedule E) TOTAL GROSS ASSETS Less Debts and Deductions (SCHEDULE F) CLEAR VALUE OF ESTATE Valuation of life estates or FOR USE OF REGISTER ONLY Tax on $-+-__2% Taxon $~ Tax on $5% Tuoo$lK Tax on $15% ~~ptioos * Total Estate --I-__ TOTAL TAX COMPUTATION OF TAX $-------4-- $-------4-- $-------4-- $---------+-- $----------4-- $--1-__ (*)As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. Less tax previously paid BALANCE Less 5%of tax if paid within 3 months after death :::::::::t=~= TOTAL TAX BALANCE :---_----<~ PAID $.....JC BALANCE OF INHERITANCE TAX DUE $$---lCAddinterestatrateof6%from_____to _ AMOUNT OF ESTATE TAX ASSESSED $L- Estate tax paid $--Jl- BALANCE DUE $-----11_ Add interest at rate of 6%from -------1.to----- 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. f -------- Will Administration !No. IN THE Year . MATTER OF THE APPRAISEMENT OF THE ESTATE OF MIKE KALAMARAS Deceased Late of . County of CHARLEROI WASliJ:NCZl'Q~ Commonwealth of Pennsylvania REPORT AND APPRAISAL l l Form'RCC-2 ".DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG.PENNA.J7 J27 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE J..@.~l3..1..:+..9..9.9 ..- COUNTY w.'~..~!"4.ngt.9..~. FILE NO...§2.:.??:.?~?.. Whereas,~~~~+..~~~.~.~late of 9..~:r.~.:~~.~. in the County of ~~~~~g~.~~Commonwealth of Pennsylvania,having died on the ~~~.~day of ~!.19 ?~..,seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,W.•R Chaney ,an appraiser duly appointed according to law, haYing 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 Appraisement I Description of Asset Values Made for InheritanceTaxPurposes , $ , JT.HELD:.. hl/2 interest Business checking acct,Coney Island -I Charleroi 50.64 , Restaurant,held at Pittsburgh National Bank,-I 1/2 lieuor license business.Coney Island Restaurant k,2l Fa11owfie1d Ave ••Charleroi,Pa.2,100.00 1/12 royalty interest in Ryder Gas Well,including dividends received to d:l.te of sale.150.00 ~,300.64 2,300 64 ; I 64 ITotal2,300 I .- Estate Insolvent .. .. form~V;;:~hb~::::;.W(>rlla~J~~~:~:;:re~~~~~~t~~~~o~eaP1'rllise~e~~~e 1~2g ~L .............~...........................~ ..App er ;ZZ~~~)-.~~~~- I I .................WA$.tfING'r.QN........................COUtlty . RESIDENT INHERITANCE TAX APPRAISEMENT Estate of ........................MJ..~~. Deceased. Late of CHARlEROI............................................................................. Date of Death,J~5!-y J?"J.9Q$.. Appraisement Docket Vol.,63::6~.8i:r-. Page,l24~1 No ~. Filed in Register's Office,~.~~J.?.,19:9.9 Amount of tax due,$. DEPARIMENT OF REVENUE Received, Examined and Approved,. Wrote abo.ut Appraisement, Appeal f"om Appraisement,.. Entered and charged,... LAST WILL AND TESTAHENT KNOW ALL ~lliN BY THESE PRESENTS,that I,MlKEKALAMARAS, a resident of the Borough of Charleroi,Washington County,Pennsyl- Ivania,being of sound and disposing mind,memory and understanding, do hereby make,publish and declare this to be my Last Will and Testament,hereby revoking any and all former Wills by me,at any time heretofore made. A~d as to all of my estate,real,personal or mixed of . ! which I sh~ll die seized and possessed,or to which I shall be entitled at the time of my decease,I give,devise ,and bequeath as follows: FIRST:I direct the payment out of my estate of the expenses of my last illness and funeral. SECO~m:I give,and bequeath my restaurant and retail liquor business,known as "CONEY ISLAND LUNCH"unto my beloved wife,ELEFTHERIA KALAMARAS. THIRD:ALL the rest,residue and remainder of my estate, of whatsoever kind and nature and wheresoever situate,(including property owned by me in Chios,Greece)I give and devise unto mY,beloved wife,ELEFTHERIA KALAMARAS,in trust,nevertheless, , to hold,use,occupy,rent and collect the income therefrom, and after paying all expenses incident to the management of said trust,the maintenance and repalr of any buildings included in said trust,payment of fire and liability insurance premiums, taxes,etc.,to pay over the net income therefrom to the said ELEF'l'HERIA KALAMARJI.S,for her individual use and benefit for and during the term of her natural life or for so long as she remains :.my v.Tidmv.I further authorize and empower my trustee ELEFTHERIA KAh~~~RAS to pay over to herself out of the principal of said trust,at any time and from time to time,such sum or sums as she, in her sole":discretion,shall'determine to be necessary for her \\" /./.'/'-2L'{~if?&tr~£&i:/-"-·_------ unto them,their heirs and assigns for~ver. .'-.,'.. Upon the death or remarriage of the said FOURTH:I hereby authorize and empower my Trustee above named,for the purposes above set forth,to sell all or any of maintenance and welfare~The said ELEFTHERIA KALA~ARAS shall ELEFTHE13.I~KALAf\1ARAS,I give,devise and bequeath the residue namely"MARX !\ALAf/[ARAS,GEORGINA KALAMARAS,PETE KALAMARAS and r GEORGEKALAr~RAS,in equal shares,to have and to hold the same and remainder of my estate,if any,unto our four children, not be required to enter security and shall not be an insurer "of the trust estate and shall be liable to the persons interested~. ~;~only for such care,prudence and diligence in the execution of said trust as other trustees are required to exercise;nor shall she be required to file any account of her trusteeship in any Court whatsoever..~i' ji my real estate at public or private sale for such prices and upon. such terms as to cash and credit asshe may deem best,and to execute deeds of conveyance thereof,without liability on the.part of the purchasers to see to the application of the purcharemoneys. This po1t~er shall not be construed to work a conversion of my real est~te,unless and until the power is actually exercised,tior shall this power be construed to extend the lien of debts. FIFTH:I nominate,constitute and appoint my Wife, ELEFfHERIA ~jARAS and VLARY KALArv'IAR~,or the survivor,to be the Executrices of this my Last vJill a.nd Testament,and I'direct that neither of them shall be required to enter security in any jurisdiction in which they may act. IN WITrrnSS WHEREOF,I have set my hand and seal to this My Last Will and Testament,which consists of two (2)pages,to each of '\'lhichI have affixed my signature this ;?,-;.;-~l·aay of April, One thousand,nine hundred and fifty-six (1956T~~-'- Signed,se~led,published and declared by Mike Kalamaras as and for his Last Will and Testament,in th~presence of us,who at his request,in his presence,and in the pr~sence of each other, all being present at the same time,have hereunto subscribed our names as witnesses. ../'1,~i?:.:;~:..~~:'":~~:~-:"~';./.~;~~~-d::~~~d;~:<...~~~.,_ .\-;)~//"\f -5t'-7..!::.-C !L:fjJ<~~-f:.L ,., _., f/~tatt nf Jtnttnyluanta. C!lounty of lIan1}tngtnt1 l~-?f-£/'6Affibanit(@f 1£xrrutnr Ul'r Abmintatratnr }~ t/' J Personally before me,the undersigned authority,a NQ.t..0.f.Y.J.:P..1?J.t.G .in and for said Oounty and State,appeared M~.!.y ~.~J.~9:.t?:§M.~T~.~g~.?who,being duly sworn according to law,deposes and says that he is the executor (jDli.7dirui"iifiKKniL1COOXof the estate of ~Lt.K~K.?J:,Q.m9:.r..~.~deceased,that the foregoing schedules constitute a complete inventory and appraisement of the real and personal estate of...Mik.e .K.a1.B.D1ar..a.s , 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 Ad~nistrator. Sworn and subscribed before me this.-::t.~__t'. da !.?:p..!..~.L .19 ?-.9 ~_~..~~~ M -.-mmIs,d.~~2210·_·_··~Executor-1<-="" y :./ADbITIONAL INSTRUCTIONS .. 1.An invent{~~y 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 Oopies and 2 RCRI-33,Over $50,000,including Copy of Will and copy of Federal Estate Tax Return. REFERENCE FOR ADDITIONAL COPY Act of 1947 P.1.513 Sec.5.2,72 P.S.4844.2 _=""-~-::.=--.=:=_====-:-:._==_:-.=-=-==-_=-=-==__=_::"'.=.=_1 lfunrutnrg aub 1\ppraiarmrut of the goods and chattels,rights and credits which were of:~.~.~.~~~.~.~~.~.!.:~.~.late of ~.?E.?~.~0:?f.90:.?:.!.:.~.~T.?~_ Washington County,Pa.,taken and made in conformity with the above affidavit. .,\ REALTY: None PERSONALTY: 1/2 business checking account,Coney Island Restaurant,held at Pittsburgh Nat'l Bank. 1/2 liquor license business,Coney Island Restaurant,421 Fallowfield Avenue,Charleroi, Pa. 1/12 royalty interest in Ryder Gas Well,in- cluding dividends received to date of sale DOLLARS CENTS 64 00 00 64 ~ 0:> 0 ~!~! ~ P-I - ~ ;i~:!H!i~/ S111A1 .:10 ~ l if::t:l ~ ~t !i~."""~~ ONJ~'tN l~Jl Sm3~ :~,'1> !~ \jI.T', 3Ssnu,I .... !~0 ~j I~~ ..LZ:",lrJd !i~~\!~ S AttN 6SDl I ~~~I~en ~\" :~~; !!Cf.l ~~~ 031f.:J ,I ~!! "'l \! ~~i ~. 1 i c '1> i ":tj ~t'1>....I ~ '"....'I ~---4" Form No.RCRI·34-100M-9·57 ----·--~---------------------~------------i j . OFFICE OF THE REGISTER OF WILLS Ka1amar8.S County of _.H!!$.h;t.ngt~nL . Mary/Mermigas 1216 Heservoir Avenue Monessen Pa................................................................................................of .J.................•.......'-. (Name)(Address) being duly ?~9.~P.according to law,deposes and says that he is the ~.~.c.ll.t..r.i.:K _. (Exec.,Adm.,Legatee.Etc.) of the estate of ~~r.~!::~~~~~.~!!!~!.'.~~...........................Late of ..~.~~~9.~!?~.g!?:?f Qh~E~.~E.9.t ~ (City.Borough or Township) deceased,and that the whole of the estate of said decedent,who died ~~Z ~£?.~.~~~. (Date) consisted of: (Additional personal property may be hsted on reverse Side of this sheet.) Real Estate Estimated Value N 0 N E -- Personal Property N 0 N E , -- I ~.-. ._---------------~.._----_. _.~-- .. ..:~ '...... .. "-.) " , . - enleA peleW!ISli (p..nUnUOJ)AlJ:..doJ:d [BuOSJ:"d "'-'.-JointlY'Held Property 1/2 Business checking account,Coney Island Restaurant,held at Pittsburgh National Bank,Charleroi Office 1/2 liquor license business,Coney Island Restaurant"4?J Fal- lowfield Avenue,Charleroi.Pa 1/12 royalty interest in Ryder Gas Well.including dividends received to date of sale An undivided one-half interest in real estate located at 403 Fallowfield Avenue,Charleroi.Washington County,Pa.,· in the names of Mike Kalamaro,s and Eleftheria,Ka,lamaras, his wife.(Kalamaras 1/2 interest$4,soo.00) Real estate located at 421 Fallowfield Avenue.r,h~rlp.roi p~ held in the names of Mike Kalamar~.s ;'l.nn F.l p.f't.hpri Pl..KA l.'t- ~aras,his wife.(Total value $25,000.00) Real estate located at 423 Fallowfield Avenue.Charleroi.Pa .. held in the names of Mike Kalamaras and Eleftheria Kala- maras,his wife (Total Value $20.000.00) Farm located in the Rider Plan,Fallm'lfield Twp.,Washington . Tr:US'f~wf{Kift~~::t.e~~U)rCtoDJjfi'afh County,Pa.,as more specifically described in Deed Book Vol.1208,'page 259,in the joint hlS wife ' Estimated Value [:)0 6 ~ 2 100 0J~ 1[:)0 orJ~( ( names of Mike Kalamaras and Eleftheria Kalamaras/(Total ~,r366·r;~ value $25,000.00) TRANSFERS WI~HIN ONE YEAR PRIOR TO DEATH: NON E --'-~-II- ....~~9E~"""""d""""""""""""and subsGribed before me the :.I/.._ll~fAp.~J1 19.9.9 . .................~~..~..~7 "'"~.~~ Notary'Ju .ic My com~ission expires 8/22/70 This formreq~ir~in all estates with gross assets under $10,000.00,under Section ~5 of the Act of June 20,1919,P.L.521,as amended,and Section 1201 (a)of th~.Act of April 9,1929,P.L.343,as amended. IMPORTANT-SEE REVERSE SIDE (ATTACH ADDITIONAL SHEETS IF NECESSARY) BENEFICIARIES BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED AGE OF LIFE (State full names of all and their addresses who (If step-children or DECEDENT TENANTS OR INTEREST OF have an interest,vested,contingent or other-illegitimate children STATE YES ANNUITANTS BENEFICIARY are involved,set AT DEATH OF IN ESTATEwise,in estate.)forth this fact.)OR NO DECEDENT Eleftheria Kalamaras "VJife Yes Sui juris All -- EENEXXXXXXXXXXXXXXXXXXXXXX ,#...:-\..,.NOTE:This .e~ta.te is insoi1-vent.All a,'sets in the estate rere used to ...~:pay c!reditors of th~decedent. ~,-,....""',,-~~...., Ln N. (\J (/) O...J0..-Z...J :;;::o::~... W CI..«.... ~~ --I IJi :jo::LLJw-cnt:; LL >-:::)(.::J<o::LLJ:::0::-0') (t:J 0')- Deponent further says that all th·e above-named beneficiaries are living at this time with the exception of:- ~- NAME DATE OF DEATH RESIDENCE Form RC C·lO OFFICE OF THE REGISTER OF WILLS \'TashingtonOF COUNTY AND AGENT OF THE COhlMONWEALTH ~.e'~..3-~jJ/;;/3 ... STATEMENT OF DEBTS AND DEDUCTIONS / DEDUCTIONS ALLOWED IN -THE'SUM OF $~;lLgo./ DA"Ci~:.:;~:(;/ Regi,ter 01 Will.,Age.t Mike Kalamaras Borough of Charlerol"ESTATE OF L....TE OF --"_"'--.;...;...;;;;..;.;:;..;;",.:;:....;;..;:;;-._ D"'TE OF FILING APPRAISEMENT _.-,;;;6~-....:",<::....-G'_-...:::~::...::;.,9 D...Ts:OF DEATH _--=M..:.a......ylO.-_l~2;;..,'__1......:::.9_6..;8 _ D"'TE NO.OF NAMIL OF PAYEE REMARKS ,AMOUNTVOUCHEJII: Russell Marino Application for Probate 15 00 Valley Independent Advertising Estate 10 50 Washington County Reports Advertising estate 12 50 Carol D.Pushkar ~'litness fee on vfill 20 00 Russell Marino Short Certificates 3 00 August L.Sismondo itlitness fee on Will 15 00 August L.Sismondo Legal fees owing 125 00 Joseph J.Buch,M.D.Medical services 60 00 Manfred L.Cohen,M.D.Medical services 75 00 Diagnostic Clinic Medical Expense 120 00 !tIes t Penn Hospital Medical services 59 24 Charleroi-Monessen Hospita.l Medical services 41 80 Albert S.Diaz Attorney's fee 250 00 "Fi'",milv ~:i on -Elefther Pt K J'll.l :ol.IT1 '1ra.s -wife J 000 00- Bianchi Monument Comnanv Headstone LJ40 PO . l"f10"PAT,2 ~47 b4 COMMONWEALTH OF PENNSYLVANIA } COUNTY OF 'Vlashington ss: I,Mary Kalamaras Mermiga..s HEREBY CERTIFY,THAT.TO THE BE.T OF I\4Y KNOWLEDGE AND BELIEF,THE FOREGOING IS A JUST "'ND TRU E STATEMENT OF DEBTS FUNERAL EXPENSES AND EXPENSES OF ADMINISTRAT.JON·flUBMITTED TO THE ESTATE OF _--"M,;;,;l....,;"k~e:....-K~a_.l_a_m~a_r_~a_s · _DECEASED.AS DEDUCTIONlil FOR 8/22/70 ~~~~~.s.) --,....",....DAY OF ~....U--t---::-I'---"'-=if-=-..];<:'='--h~----I"69 INHERITANCE TAX PURPOSES. ,, ~C\I-.'C (\1 OCl)-<:-1_-.Il..u 1E Q:~<:{;c~--.l 11)-.JQ:--;j~LL CI)CI)>-CI)_:::>.C-:)~Q:1.l.Je::m0)- ". 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