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Home My WebLink AboutOC1968-1139 - ESTATE OF PERCHAK-~--~---- RCC-Sl (6-73) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 NOTICE OF FILING OF APPRAISEMENT Michael Repoff (Executor or Adm ini strator) IN YOUR REPLY PLEASE REFER TO Inheritance Tax Division J In Re:Estate of _---=R::..::.:o::.;s::.;e=--=P:...:e:..=r..::cc::hak='--_ __W_a_sh_i_n..=g,-t..:..,:on-:..-__Coun ty -File No._--::::6L3-....:.:6~8~-:.::1=1..t.3.:L..9 _ Dear Mr.Repoff: You are hereby notified that the o_r~__'·g::<..~_·n_a_l _ appraisement in the estate of_-.:.R...:.;o:..;:s:..;:e=-.=P...:e=r...::c.=h:=ak:::....-_ has been filed in the office of the Register of Wills of_~W~a~s~h!,,!,id,!neg~to>o!.!n'l....~__ County on Dec.1,,19-.12.,Said appraisement reflects the following valuations:. Real Estate ---=1'-'-,-'-'75.:::...°.::.....•::...;0::...;0'--_ Personal Property _ Transfers _ Jointly Owned __~~=~~------Tota I 1.:-,7.:....:5_0_0_0_0 _ 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 nine (9)months (fifteen months when death occurred from December 22,1965 to June 16,1971,inclusive; and twelve months when death occurred prior to Dec"ember 22,1965)from date of death, interest at the rate of six (6%)percent per annum is charged. Any party in interest who is aggrieved by this notice may object thereto within sixty days after receipt of said notice as provided by Section 1001 of the Inheritance and Estate TaxDAct of 1961,;2/P.S.2485-1001,P.L.3~73...~.~"--._. Date ec.1,197 Signed ~~~~_ } D.O.D.July 17,.1968 Title ~~~;:;::- Note:This is not a bill. RCC-39 (5-68) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUMMARY Estate of Perchak (Last Name) Rose (First Name)(Initial) DATE OF DEATH 7-17-1968 FILE NO.63-68-1139 Dec.1,1976 REPORT OF INHERITANCE TAX APPRAISER ,~ I,the undersigned duly appointed Inheritance Tax Apprai ser in and for the County of \.~ Pennsylvania,do respectfully report that I have appraised the real and personal property as r~tre-d in the'regoing return at the values set forth opposite each itern in the last column to the right in Schedules "A","8","C",andG-E". Dated:------------- REPORT OF THE REGISTER OF WILLS .I,the undersigned duly elected Register of Wills in and foC.A1,J.County,Pennsylvania,do respect- fully report that I have allowed deductions in the amounts claime'fliY"d~ponentM,cept as to those items where a greater or lesser amount is set forth in the last column to the right in Schedule "F",whi6i greater or lesser amount represents the sum allowed as a deduction. Dated:_ REGISTER OF WI LLS VALUE AS REAPPRAISED $-------j~1 •7~O 1.750 00 1./~9 t:J(}' " hcf(1 dO VALUE AS REPORTED VALUE AS APPRAISED $-m:J$ - 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 (*)As evidenced f./by Charitable Exemption Ce tificates issued by the Secret ry of Revenue. __--1-$ COMPUTATION OF TAX $------:c--::-t~~ $-->.J.....J.~=...lo~ $-------+--- $-------+-- $--------+--- TOTAL TAX BALANCE :------1- PAID $t= Less tax previously paid BALANCE Less 5%of tax if paid within 3 months after death TOTAL TAX BALANCE OF INHERITANCE TAX DUE $------i- Add interest a\~ate of 6%from $1_ AMOUNT OF ESTATE TAX ASSESSED $--~----IL- Estate tax paid $---IL- BALANCE DUE Add interest at rate of 6%from ------1to----- FOR USE OF REGISTER ONLY Tax on $--------:.....-::--rl--2% Tax on $~.~/,tJO @ Tax on $5% Tax on $10% Tax on $15% Exemptions OCt Total Estate --1-__ FOR USE OF REGISTER ONLY ADJUSTMENTS NOTE:Where subsequent adjustments ar "lltde 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....Year . IN THE MATTER OF THE APPRAISEMENT OF THE ESTATE OF Rose Perchak Deceased Late of .Muse County of .\Al~sl1~I1~ton Commonwealth of Pennsylvania REPORT AND APPRAISAL • .., COUl''"TY _-..:.:.W.:::::a""s.=.:h=in....g~t""'o"-'n"'--_ FILE NO.__6_3_-6_8_-_11_3_9 _ R CC-2 (2-64). ....(" .DEPA~MENTOF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG,PENNA,17127 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE Dec.1,1976 ___R_o_s_e_P_e_r_c_hak late of M_u_s_e _Whereas, in the County of __W:..:.:a:::s~h:::J.=·n::;>g;l,.t:..;o::;:n=--Commonwealth of Pennsylvania,having died on the 17th day of July 19-.-i~seized and possessed of an estate ./\ subject to Inheritance Tax ~nder the iws of .the Commonwealth of Pennsylvania; Therefore,I,"'\./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 Appraisement Description of Asset Values Made for Inheritance Tax Purposes Real Estate $1,750.00 See copy of attached appro I - ~ , ~ Having been duly sworn according to law,I do hereby certify ~the ~ve~appraisementis made in con- formity with law on this !did'-day of I.?d.//19~. •~d ~)_J (.7J.J 1 r---J"chA -j'J.l .;~praiaer_'0'r Qj)~.~M\I~~f~)(/' ~.,(POIt(j) ,Penna. ------ Washington County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of Rose Perchak Deceased. Late of Muse Date of Death,July 17,1968 Appraisement Docket Vol.,.21-/~./I Page,No.63-68-1139 Filed in Register's Office,Dec.1,19~ Amount of tax due,$_ DEPARTMENT OF REVENUE Received, Examined and Approved,_ Wrote abo.ut Appraisement, Appeal f,.om Appraisement,_ Entered and charged,_ , ,, Real Estate 10 day notice ~~~STATEMENT PENNSYLVANIA TRANSFER INHERITANCE TAX Dec.7 1976Date . Michael Repoff 127 Maple St.,Muse,Pa.15350To . Atty Thomas J.Terputac 63 South Main St.,Washington,Pa.15301........................................................................................................................................................................................................................................................................,. ESTATE Rose Perchak DATE OF July 17,1968OFDEATH . Date County'State 63-68-1139 Appraised p..~.9.!l l.,l9.7.9.File File .. 1 750.00...................1.... Personal Property Joint Accounts Less Exemptions ......................................................, 1,750.00 Less Debts and Administration Expenses ~..~.~:~.~.~.??. TAXABLE AMOUNT 621.00 TAX on §?~.~.9.g @ §%:!..7..~.?§~. ( TAX on @ o/c ~?:.?.§.. Amount Previously Paid TAX BALANCE Interest from J.Q.:::l.:z.:::.Q.2 to J..7..::.b.7..:::.:?§.. ........6 /}1c on ~.7...~..?.~.. 37.26 16.02 53.28BALANCEDUECOMMONWEALTH............................................................ DISCOUNT (50/0)IF PAID WITHIN THREE MONTHS ,_ FROM DATE OF DEATH.-r-\q1\P PAYABLE TO: REGISTER OF WILLS R:e~oIDd¥d:l.d:~otm~~~ WASHINGTON COUNTY COURT HOUSE WASHINGTON,PENNSYLVANIA Form No.R( 1961,EFFEr, ,.f'i/ -* (6-70)RHIS FORM REQUIRED IN ALL ESTATES WITH GROSS ASSESTS UNDER $10,000,UNDER SECTION 701 OF ACT OF JUNE 16,j JANUARY 1,1962.(FILE IN DUPLICATE WITH COpy OF WILL ATTACHED) OFFICE OF'THE REGISTER OF WILLS (,3-t,eY -//37 County of Washington Michael Repoff 127 Maple Street,Muse,Pa._______---'=----of ~_ (Name)(Address) sworn Informantbeingdulyaccordingtolaw,deposes and says that he is the ---- (Exec.,Adm.,Legatee,Etc.) of the estate of Rose Perchak whose last residence was 127 Maple Street ----------------(No.)(Street) __M_u_s_e----"-::-P,.-a::-._--:----::;:----..".,....,....deceased,and that the whole of the estate of said decedent,who died July 17,1968 .(City,Borough or Township)(Date)consisted of: REAL PROPERTY REAL PROPERTY IN PENNSYLVANIA,WITH STATEMENT OF MORTGAGE ENCUMBRANCES UPON EACH PARCEL AT DEATH OF DECEDENT,WHERE PROPERTY HELD AS JOINT TENANT OR TENANCY BY ENTIRETIES,GIVE NAMES,ADDRESSES AND RELATIONSHIP OF OTHER OWNERS. Real Estate Estimated Value All that undivided one-half interest in and to all that certain lot of ground situate in Cecil Township,Washington County,Pennsylvania, known as Lot No.127 in a plan of lots laid out by James M.Colaizzo et ale called the Muse Plan,of record in Plan Book 7,page 188.For full and comnlete descrintion.reference is made to deed of James M.Colaizzo et ux.et ale to Michael Repoff,unmarried,and Rose Perchak,mother, dated April 26,1947 and of record in Deed Book 737,page 357.$1,750.00 , okdO i.'10-{)'(1-1 Personal Property None -~-..- /. -- ,-<,.. -. -\. 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 8igned 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 None ------+---_.__._- Transfers within TWO YEARS Prior to Death None-------------------------- ----------.,------------------------------------t---.---..-- -----------------------------------------------'---------- That at the time of death there was no .safe deposit box registered ih 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 THIS SAFE DEPOSIT BOX RENTED IN NAME OR NAMES OF RELATIONSHIP OF JOINT HOLDERS TO DECEDENT None --------_._-----+------ ------------------------+-----------_.._----_._- -------------------------+---------------------- -+----_..------- BENEFICIARIES RELATIONSHIP SURVIVED AGE OF LIFE BENEFICIARIES AND ADDRESSES (If step-children 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 - Michael Repoff,127 Maple St.,Son Yes Sui Juris 1/5 Muse,Pa.--- Max Perchak,127 Maple St., Muse,Pa.Stepson Yes Sui Juris 1/5 Elizabeth Lewis,1884 East 2nd St.,Erie,Pa.Stepdaughter Yes SuLJuris 1/5 Phillip M.Perchak,406 Caruther s Rd.,Talmadge,Ohio Stepson Yes Sui Juris 1/5 George M.Repoff,R.D.#3, Box 461,McDonald,Pa.Son Yes Sui Juris 1/5 DEBTS AND DEDUCTIONS CLAIMED NOTE:List first five items in the spaces so provided,observe notations thereon,and instructions. DEBT OR CLAIM NATURE OF SAME AMOUNT THIS COLUMN .KEGISTER ONLY Funeral expenses paid $$ " Michael Repoff Family exemption (will not be allowed unless 1,000 00decedentdiedresidingwithaspouseorchildren.) Register of Wills Administration Expenses •3 00 Thomas J.Terputac,Esq.Counsel fees •125 00 Fiduciary commission • OTHER DEBTS AND CLAIMS (.)See Note below Notary Public No~ary fee 1 00 ~ ,- ,0 I 1I Total 1,129 00 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 Jess than the estimated amount claimed and allowed, \ SUbscribe,d and sworn to be!ore m~,is"",.,,,. ~-..uJ)'.()*'IJ,A.J"........'.W....".day of ....~,,19?6. ......'MY ~Mj,jSSio!JZ.~A.:I2~.·. Clt:LOf_WASHl~GI9NI WASHINGIQNc.O.Ul{r'I,f~ '\rlI ...1....&~~ ....(jQ~f~_'rmo'rrn:an.'t 127 Maple Street.. (Street Number) Muse,Penna.15350 (City or Town and State) ..n,:",.b'".doly ~w:,".",:,di,gd::::w.Id'h",by ",tify tha''h~~;='~:9~::;ty ~;th law"thi, ~1'~Appraiser In the event that any future interest in this estate is transfelTed in possession or enjoyment to collateraJ heirs of the decedent after the expiration of any estate for life 01'for years,the Commonwealth hereby expressly reserves the right to appraise and assess transf~rinheri· tance taxes at the lawful collateral rate on any such future interest. . ..REPORT OF TH-FtI.REGISTER '~WILLS , I,the underSIgned duly elected Register of Wdls In and for.V )(....d4~.<,.,~1.2....",.'County,pennsY,lvama,do resp'2ctfully report that I have allowed debts and deductions in the amounts claimed by depvent,except as t those items where a g.eater or lesser amount is set forth in the last column to the right in said schedule above,which greater or lesser amou represents the sum '6wed as a ~eduction. Dated:..!~.e..3.-:7~....................//.-~~ egister of Wills ) f. Form No.RCC-62 (6·70) Will,Administration INo.. . . . . . . . . .Year ..... IN THE MATTER OF THE APPRAISEMENT OF THE ESTATE OF ROSE PERCHAK Deceased -" .~ ,.. I ( -,Late of Muse -County of ..Washington....................................................... Commonwealth of Pennsylvania -,=-::;:;'I ('.7'._ :::-"'m~,,_ G-'J G'>..J...'--=rREPO:RT~')Af;iD APi;kAISAL~."'-,)~.. ,'j ~--.'1 ., -':.-:;r-' ~,. .-.:"0'J ---.1 o z..r._~ ;-..."rv c.. THOMAS J.TERPUTAC,ESQ. 63 South Main Street Washington,Penna.15301 v/~ 63-68-1139 RESIDENT DECEDENTS File No. COMMONWEALTH OF PENNSYLVANIA OFFICIAL RECEIPT Transfer Inheritance and Estate Tax ~9 949100 Form RCC-4-RI-3-66 No. Date~\£""'lia,;t:tl 19~di"Je......t;,..'f.k-#~Office REGISTER OF WILLS.WASHlt:rF.rnt<t Pa. ~~....!.n!'rTf,~:t County,ss:It.ee<;1eive.d from Eli9.abot.h PerchGk'It.!,1iebaol Reooff',Pa~tinp'.on Ind. .~ubo (E:J!:eputo:r,Administratoror Guarcli<m1rof the estate of·RO:-:.v:~mUH{~AN~""'·AfI;.;fW...,.".-.e.,,;;;Ut.jit'·"-·""~""t. who diedJ~1.~.·17/I 1~6t ~lfnXt\thesum of .(tPi!j HUT~"tHr:n Tftlf\Ti ...l?!W .and g6/100 ..."'".......................~ollars, 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 numericalsequencef~r audit purposes. NOTE:In accepting the transfer inheritance tax on·future estates prior to the death ofthelifetenant.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 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 collectible for any reason whatsoever. Estate Tax Assessments Date 19__$,_ _-------19--~$======= lTTRjD [P)[LD ©£1Y[E $======== $------- $7.15 $-------- $======== $-------- .} ,).,~?7I¢~~ct-.;.~,#I Tax on $_ Register of Wills MOORE BUSINESS FORMS,INC.,ELMIRA,N.Y. Balance 5%$-'--_ Tax on $10%$---------- Tax on$a.-~a3..SO ti.~2~at $14J~Ol Tax on $15%$--------- Less five per centum of tax if paid within 3 months after date of death Exemptions *$=============::. Less Tax Previously Paid (if any) Total Tax Total Estate $_ Total $:u,~a6 *As evidenced by Charitable Exemption 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 Tuly 11,1957,.and Act No.207,1961,Section 302. SEAL .'~- Amount of Estate Tax Assessed under the Act of May 7,1927. Add interest at the rate of 'Yd from --:-_ to -..,._ ".':l~·t..1)() $I~- $------ $. $1,293..00 $. 37-140....1 $:h616'"50 ,$3.676..!jO Valuation Valuation $'------- $------ Total Date Date +,A"',-,.."_'1",,.'t.i'V1P ---~~•.~ ~~"~"'"A_,~,"'n~-'!!",.;,4'''' Real Estate $);61'::6 'Jf't $------- Total Total Gross Assets Less Debts and Expenses of Administration Personal Properly Clear Value of Estate Valuation of Life Estates or Annuities Date 19__ _________19__ FORM RCC-4-RI 11IANSFER INHERITANCE and/or ESTATE TAX. RESIDENT DECEDENTS. RECEIPT Docket 37 Page lLO I ine---""l"--__ omCE OF REGISTER OF WILLS Date A".:Cu":'t "7,19.1tfL- 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 Register of Wills 1201 (g).Act of April 9.1929.P.L.343.ers ermended.viz:-"To receive from Registers of Wills erll duplicate re-ceipts lor taxes paid to them by executors or erdminis-Irators and to'chcrrge the Registers receiving the moneywiththecrmountreceiptedlor.The original 01 eerch suchreceiptsherllbesignedandsealedbytheRegisterof Wills and transmitted to the executor or erdministrator.whereupon it shall be er proper voucher in the settlement01theestate.In no event shall the executor or erdminis- trator be entitled to er credit in his erccount by theRegisterunlessthereceiptissosignedandsecrledbytheRegisterofWills," Fill in below nerme and erddress of person to wholQ tux receipt is delivered: I To --";~<-4~"':';":";"-'=-;:;';"";":';':"::""-;"":"",:....,A";"';::';;';';;~"':;::";'~":':':"':~-- L I'$---------11 $--~ II: $iHl II:$'--.lJ-371--..~26EJ----i'I~1 Ii $-------111 I$1~11-h6tt.OJ.;J-2--I~t,!I EstATE TAX $--------- $---,6"-=2=1""",,..=0--,-0 $_-"'3"-!:7,..%.,,=2=6 ,U, %Tax on $_ Estate Tax.Act of May 7,1927 6%Tax on TOTAL AMOUNT,PAID 15%Tax on TOTAL TAX CREDIT Less five percentum of tax if paid within three months after dote of death Plus interest at the rate of -6-%from 10..17.69 to date W~sh1n ton,Penna.15301 ~.,.f~ "i,.'$iI.'~.....'~i ,If)9f;~l~''.'~..",,1 \ ,".l?';~'·ri~iQfl·~f~~·~.; ,tt,.'U W:u..Lr 15U ~~1'U LS'/SEA L ._0.;."_~,';"i.;,;".;lif...~/""~:"'...".~ NOTE:'This';riPr.~!I..'e Rite.elp.it.o'be r!'toineti'/o.~5Ii)purp~~s,,t "<"-=1';;1$0;,>1'"..,'..!J/..../0/',6-1,~'.~."Received by NOTE:In ~ccepting'·'the'tlonsfer i.n~erftance tax an future estates.prior to the death of the lif tenant or tenant for'y.(!Ors.as evid,e!'c;ed"by this receipt.it is understood that the Commonwealth shall nat be precluded or prevsriled"ffom hereafter assessing additional inheritance tax at the deoth of the life tenant or tenant for years whenever it appears that such additional tax may be legally due and--A:.-;::;r"~~~~~~..-t--.,(.L...~j----,..'~....-G.~~7-1 collectible for any reason whatsoever. County W_8_S_b_1_D_".._t_o_n ---1 Remarks: i Name of Decedent ~Ro~s=-e=-_P...:.....=e::::r:....:c=h::::.··&k=-=:-----1 I r••~;-...::::'...##.....e;:..........·M··...:0.....".~~..-,--:;;....Jj#li,!~i:~CC-~.(6-l1)COMMONWEALTH OF PENNSYLVANIA i=ij~o./F 47515 OFFICIAL RECEIPT -••PE~~~~~E:~IC:J~~~~~T~NCEltl i ','..i........./....···..·ii..".i.,....,......_. iii RECEIVED Pitty Tbaeee vnd 28/3 00 ----.----..----__---dollarsI~(Hi.h .l'D .fD representing Pennsylvania Inheritance or i=i From:AtC:ya:eha:"e::oT::*:::e Estate Tax due from the following estate:I~!Address ~3·_~~ln ==~2%Tax on $$----------1nII~'I~i~1! I!i.Iii~I.FiIe No6g~..a3-...,.GlCla~-"_dlirllf...lilH9'#---Dote of Death---;~I.+_9'Er_____i I Date of Payment _--1;!~:em!:ae..~~~jJt:1L----...j