HomeMy WebLinkAboutOC1968-1475 - ESTATE OF WHITEG 6 -(,.I - /~7J -
IN THE ORPHAN'S COURT OF WASH-
INGTON COUNTY,PENNSYLVANIA
NO.of 1969,O.C.
IN RE:
ESTATE.OF PHILIP A.WHITE"
a Minor
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PETITION FOR PAYMENT OF
EXPENSES
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CANONSBURG.PA.15317
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IN THE ORPHANtS COURT OF WASHINGTON COUNTY,PENNSYLVANIA
IN RE:)
)
ESTATE OF PHILIP A.WHITE,)
)
a Minor )
(UWO C&roline I.White)
NO.of 1969,O.C.
PETITION FOR PAYMENT OF EXPENSES
TO THE HONORABLE,THE PRESIDENT JUDGE OF SAID COURT:
The Petition of LEO SNYDER respectfully represents:
1.That your petitioner was appointed executor and guardian
under the Last Will and Testament of Caroline I.White who died
on October 31,1968,said Will have been probated on November 14,
1968 and recorded in Will Book No.106,page •
2.Said minor,Philip A.White,is 19 years of age,having
been born on October 12,1949.
3.Under the Last Will and Testament of the decedent,she
left all her estate to her minor son,Philip A.White.Included
in said estate are Lots Nos.410 and 412 in Block No.23 in the
Cecil Improvement Company Plan No.1 situate in theBorough of
Canonsburg,Washington County,Pennsylvania,upon which is situate
a dwelling house.
4.Said guardian and minor are desirous of renting said
dwelling house;however,before it can be rented,several improve-
ments will have to be made.Attached hereto is an estimate of
repairs needed to the furnace,water heater and water lines in the
amount of $775.00,and in addition the house is in need of paint
and a few minor improvements.The total cost of all improvements
will amount to approximately $1,000.00.
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5.There are ample funds in the checking account of the
estate to pay for said improvements,to wit:$4,000.00.
WHEREFORE,your petitioner prays your Honorable Court to
authorize your petitioner to make said improvements and pay for
them out of the assets of the estate and upon completion of said
improvements,to lease said premises at a fair and reasonable
rental figure agreeable both to your petitioner and the minor,
and to deposit said rental amounts in the checking account of
the estate.
IN WITNESS WHEREOF,
tion to be executed this
your petitioner has caused this Peti-
I~day of :Z~,1969.
Leo-Sny r,Executor of the
Estate of Caroline I.White,
Deceased and Guardian of
the Estate of Philip A.White,
a Minor
IN THE ORPHANfS COURT OF WASHINGTON COUNTY,PENNSYLVANIA
IN RE:
ESTATE OF PHILIP A.WHITE,
a Minor
JOINDER
)
)
)
)NO._
)
)
of 1969,O.c.
AND NOW,~/~,1969,the undersigned minor hereby
joins in the within Fetition and requests the Court to make an
Order in accordance with the prayer thereof.
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KOCH PLUMBING &HEATING
40-52 Water $t.Phone .•'~-{
Cannonsburg,Po.
,
April 28,1969
Phillip White Propp,rty
712 Kl,r,t.)an,~A'i~O)
Canonsburg,Pa.
I propose to furnish and install 125,000 B.T.U.
Rheem Gas Furnace,which will consist of 5 Hot Air Registers
and 3 Cold Air Re~lsters,also with one Hot Air Register in
Basement.One 40 Gallon Rheem,10 year Guar~tee Water Heater
and replacing some hot water lines to Kitchen and Bathroom for
the price of $775.00
If Gas Company will not approve present Service
Line,any work or mA.terial on this line would havfl ,to be t1..1Ml
and material,extra and above this bid.'
One-half of amount to be paid when material 1s pur-
chased and bala~ce upon completion of work.
Koch Plumbing &Heating,
Acceptance _
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IN THE ORPHANfS COURT OF WASHINGTON COUNTY,PENNSYLVANIA
IN RE:
ESTATE OF PHILIP A.WHITE,
a Minor.
)
)
)NO.)---
)
of 1969,O.C.
guardian of the Estate
DECREE
AND NOW,this 44ay of -F-",+-='-=f.,c-'1969,upon considera-
tion of the within Petition,Leo
of Philip A.White,a Minor,is hereby authorized and directed
to pay for such improvements as are necessary in order to make
the property situate at 712 Highland Avenue,Canonsburg,Pa.
ready to be leased,said improvements not to exceed the sum of
$1,000.00.Fur~her,the guardian and eX8cutor may enter into
such Lease for the premises as he sees fit,not to exceed 2 years.
Co~rt,
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IN THE COURT OF COMMON PLEAS
WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
NO.63-68-1475
IN RE ESTATE OF
CAROLINE WHITE,DECEASED
ORDER OF COURT
v~M~
DAVID ABRAMS.ESQUIRE
SPECIAL ASSISTANT ATTORNEY GENERAL
COMMONW E.I\LHI OF PENNSYLVANIA
345 FOURTH AVENUE uo I ~d i ~nr l.L ~
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SL;:TE 906
PITTSBURGH.PENNSYLVANIA IQ222
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I N R E EST ATE
OF
CAROLINE WHITE
DECEASED
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,'..~.',,IN THE COURT OF COMMON PLEAS .
WASHINGTON COUNTY,PENNSYLVANIAlr
ORPHANS'COURT DIVISION
NO.63-68,.;.14'7'5
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o R D E R
as not been filed and;further,it appearing to the Court that
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'.t~,fl_A lAnd·now,to wit.this .3 -=day Of~1Q77,t
t appearing to the Court that a 'Citation was issued in the within I
ase to show cause why the Inheritance Tax Return in said estat~t
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ubsequent to the issuance of said Citation,said delinquent retu~'.-t
as filed,upon motion of David Abrams,Esquire,Special Asslstan~i
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ttorney General for the Commonwealth of Pennsylvania,Attorney fo~
,
tetitioner.It is hereby ORDERED AND DIRECTED that all proceedi~f
nitiated under the within referred to Citation are withdrawn and
he action so commenced terminated upon payment of all costs
ncured for issuance of said Citation,by Respondent named therein.
.;.
BY THE COURT
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IN THE COURT OF COMMON PLEAS
WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
NO.TERM 19
PETITION FOR CITATION
ESTATE OF
.,
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f1J.p:.v.l:l~SEDCAROLINEI.
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AVID A8RA~(~U\RE
spECIAL ASSISi ANI p.,T,ORNE'(GENERAL
COMMONINEALHI Of PENNSYLVANIA
345 FOURHI AVENUE
SUITE 906
PITTSBURGH.Pt.NNS'(L\,ANIA 1522Z
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I N R E EST ATE
OF
CAROLINE I.WHITE
··
··
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IN THE COURT OF COMMON PLEAS
WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
DECEASED :NO.TERM 19
PETITION FOR CITATION
TO THE HONORABLE THE JUDGES OF SAID COURT:
AND NOW,this ~/)()tt day of mtulClv ,19 77 ,
comes the Commonwealth of Pennsylvania,by Marco S.Sonnenschein,
Deputy Secretary for Taxation,for Milt Lopus,Secretary of
Revenue,who avers:
1.That Caroline I.White,deceasea,'(hereinafter
referred to as "the Decedent"),died on October 31,1968.
2.That a Petition for Probate of the Last Will and
Testament and for Grant of Letters Testamentary was made by
Leo Snyder,Executor,(hereinafter referred to as "the Execu-
tor"),on November 12,1968.That Letters Testamentary,were
granted to the Executor on November 12,1968,as evidenced by the
Register of Wills'Will Book 106-510.
3.That on JUly 27,1976,a certified demand letter
was sent to the Executor,advising that the Inheritance Tax
Return for the Decedent had not been filed.A-receipt was signed
and returned to the County Inheritance Tax Office.Attached
hereto and made a part hereof is a copy of said letter and
receipt marked Exhibit "B."
'0·'
4.On October 29,1976,Special Assistant Attorney
General David Abrams telephoned Chris Vlachos,Esquire,who
indicated that the Inheritance Tax Return would be filed on
December 31,1976.
5.That as of the date of this Petition no Inheritance
Tax Return has been filed by the Executor of this estate as
required by Section 701 of the Act of June 15',1961,P.L.373,
Article VII (72 P.S.2485-701),and Section 703 of the Act of
June 15,1961,P.L.373,Article VII,as amended (72 P.S.
2485-703).
6.That under Section 821 of the Act of June 15,
1961,P.L.373,Article VIII,(72 P.S.2485-821),the Secretary
of Revenue is authorized to request the Court to issue a Citation
directed to thbse subject to any duty imposed by the aforesaid
Act,commanding such persons to appear and show cause why the
requirements of this Act should not be met.
WHEREFORE,your Petitioner prays your Honorable Court
to issue a Citation upon the Executor,directing the Executor
to appear and show cause why said Inheritance Tax Return in
the estate of the Decedent,should not be filed as required
by 1aw1 and to further direct that the costs of this action
shall be borne by the Executor.
COMMONWEALTH OF PENNSYLVANIA
~BY '.,..'.'.~
~nnensche1n~Depu~Secretary for Taxation
FOR:Milt Lopus
Secretary of Revenue
..,.
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF DAUPHIN
··
··
ss
Marco S.Sonnenschein,Deputy Secretary for Taxation,
for Milt Lopus,Secretary of Revenue,being duly sworn according
to law,deposes and says that the facts set forth in the fore-
going Petition are true and correct to the best of his knowledge,
information and belief.
~~~.~~'----I...
•Sonnenschel.n
Secretary for Taxation
Milt Lopus
Secretary of Revenue
Sworn to and Subscribed
before me this oidJ~day
1977
~J~
NOTARY PUBLIC
My ~Ommjssio~~xp;res March 17,1979
Harrisburg,Pa Dauphin County
..
RCC-530 <1-76)
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COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUR EAU OF COUNTY COLLECTIONS
411 S.SECOND STREET
HARRISBURG,PA.
17127
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A'dd'59()N~,.:iaitl ,,:::~.,reet,'ress
.C.itY,State,Zip C,ode'.;;::hh~ngt,.)l.lPE:rm,~.·15::>0 ~.¥.~'~L~t.E::·,July 27,19'76
Re:Estate of C,"r:.Jlin<:::',:;niLC:'
Date of Death lJ-31-6B
File No.63-a3-147~
';~'.i:~,J..3'/-162-2
Dear Sir:,
",','"'We ,have recently contClcted you or your legal repre::;en\:.2.t.i ve
ad~isfngthatthe:aboveestat~w~~in a delinquent status.As of
'this date,the matter has not been resolved.
. .. . .
Sectj,on TOlof the Inheritance and Estate Tax Act of 196:~,
requires th~per~onal representative of an estate and/or a trans-
feree to make an inheritance tax return.In addition,Section 711
st~te3 th~t inheritance tax is due at the date of the decedent's
death and shall become delinquent at the expiration of nine (9)
months.
Section 791 of this Act provides that any person who
wilfully fails to file a return required under the proviston
of this Act shall be personally liable for a penalty of twenty-
five percent (25%)of the tax determined to be due or $1,000.00,
whichever is less.This penalty is in addition to any other
liabilities imposed by the Act.
Our review shows that this estate remains ·open because;
A An inheritance tax return has not been filed;
A tax in the principal sum of
--plus six percent (6%)annual interest from
;remains due and unpaid.--------
Accordingly,please be advised that unless the return is
filed or the tax due,including interest;is paid ih full wi~hin
fifteen days from the date of this letter,proceedings will be
instituted in the Court of Co~non Pleas by this Department to
effect compliance with the law.
,....._y.'",hrie V.\.:.:.\ho'.
Address Reply to:
Very truly your::;,
tf::::?7;~
.J ames M.Bach,
Assistant Attorney General
Commonwealth of Pennsylvania
FOR:Stanley M.Weiss,Jr.
Director
Bureau of County Collections
Department of Revenue
£XHIBIT A
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'INSU~EO'~;,l
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ve received :the.afticle'desCi'ibed:above..'.'
NATURE ".Q Addtess¢e ,..O';::Autho~~~agent.,~'
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INRE:
ESTATE OF
Ju milt Olourt of Oloul1non'l.ras of 1Insqiugtlltl mounty,1Itlttlsyluania
Qf)rp11aun'Qtuurt -minlntun
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)Qt·t t·)(-t-rt t rt'H'(NO.63-68-1475CAROLINEI.WHITE,)--"4Jl4'-)-
DECEASED.~.r
QtnmmoulUraltl1 of 'rtttt!lyluuttia \
116:Qtnuuty of IfUn11t1tutntt
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-To:LeQ Snyder
Sur Petition of:CQmmQnwealth Qf Pennsylvania,byl'JIarco S •.SQnnenschein
.(1)r.rrting:
.~QtntttmaU~Inu,__--=L;..;::;..e.=...Q--=S:..=..:::nyJ-d=..:e'-=-r ----,._
that,laying aside all business and excuses whatsoever,you do file'in the office
of the Clerk of our Orphans'Court of \Vashington'County,a full and c'om-
".'..,
plete answer,under oath,to each and every of the averments·of the said
petition,on or before Tbllrsday ~the 26th.day of_~M=aYJ---_
19 77,at 10:30 o'dock~.M.,and show cause why is any there .be,
:in said estate
lLhy the Inheritance Tax Return/has not been filed;
and further .abide the·order of our said Court in the premIses,
,,.
If you fail hereof,the petition may be'taken PRO CONFESSO and
Clerk of the Orphans'Court
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at Washington,Penna.,the 14th-day of_A~p"-r_J._·l _
a decree.made against.you.
WITNESS the Honorable Paul A.Simmons,Judge of our said Court,
___n~::lO-V>L...'~·n.L..--.<A::ub......r...c;;au.a.IDu;;s'--Esq.
Attorney for Petitioner.
....:..:.
.(Seal)
•
I N R E EST ATE
OF
CAROLINE I.WHITE
··
:
··
IN THE COURT OF COMMON PLEAS
WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
DECEASED ··NO.TERM -19 ..----:t 3 -Ja-IV7..J
o R D E R
upon consideration of the foregoing Petition,
Now,to wit this the /3 day of
and DECREED that YOU,Leo Snyder,Executor for the estate of
CarDline I.Wh~te,deceased,are hereby cited to be and appear
at Courtroom No.7:on the '2 t:day of -----:?Jl ~•19"/)•
in the Courthouse of Washington County,Pennsy]vania,a~6:J~~M.,
then and there show cause,if any there be,why the Inheritance
Tax Return in said estate has not been filed;and to further
direct that the cost of this action be borne by the said
BY THE COURT
~~'OHANSCOURTDIVISION P.J.
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IN THE COURT OF COMMON PLEAS
WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
I
NO.TERM 19
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PETITION FOR CITATION
ESTATE OF
CAROLINE I.WHITE,DECEASED
Hon.David Ahrarns
S~cia1 Asst.Attorney General
345 Fourth AvenC!e.\J...J.,••
":YUS S£UW~~·§\Lif~:~i~gSI11't~.lrgh,':P~\J J$~~.
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I N R E EST ATE
OF
CAROLINE I.WHITE
·.
IN THE COURT OF COMMON PLEAS
WASHINGTON COUNTY~PENNSYLVANIA
ORPHANS'COURT DIVISION
DECEASED NO.
PETITION FOR CITATION
TERM 19
TO THE HONORABLE THE JUDGE OF SAID COURT:
AND NOW,this /~0C,day of ~tG-t ;197£comes
the Commonwealth of Pennsylvania,by Marco S.Sonnenschein~Deputy
Secretary for Taxation~for Milt Lopus~Secretary of Revenue~who
avers:
1.That Caroline I.White;deceased;(hereinafter referred to as
"the Decedent")died on October 3l~1968.
2.That a Petition for Letters Testamentary was made by
Leon Snyder~Executor;(hereinafter referred to as "the Executor"),on
November l4~1968.That Letters Testamentary were granted to the
Executor on Novemb~r l4~1968~as evidenced by the Register of Wills'
Will Book Volume 106;Page 5l0~Line '1817.
3.That the Inheritance Tax due in the estate of the
Decedent was computed as follows:
Real Property
Personal Property
Transfers
Joint Held Property
Total Gross Assets
Less Debts &Deductions
Clear Value of Estate
Taxable at 6%
$8,000.00
14 ;517 .79
None
None
22~517.79
None
$22;517.79
$1;351.07
+into from
January 31;1970
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4.That on July 19,1977~a certified demand letter was
mailed to the Executor outlining the nature and amount of tax
due and consequences if not paid.A receipt was signed and returned
to the County Inheritance Tax Office.Attached hereto and made a
part hereof is a copy of said letter and receipt marked Exhibit "A."
5.That under Section 821 of the Act of June l5~1961~
P.L.373~Article VIII~(72 P.S.2485-821);the Secretary of
Revenue is authorized to request the Court to issue a Citation
directed to those subject to any duty imposed by the aforesaid
Act~commanding such persons to appear and show cause why the
requirements of this Act should not be met.
WHEREFORE;your Petitioner prays your Honorable Court to
issue a Citation upon the Executor~directing the Executor
to appear and show cause why said Inheritance Tax in the estate of
the Decedent should not be paid as required by law;and to further
direct that the costs of this action shall be borne by the Executor.
COMMONWEALTH OF PENNSYLVANIA
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FOR:Milt Lopus
Secretary of Revenue
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COMMONWEALTH OF PENNSYLVANIA
ss
COUNTY OF DAUPHIN
Marco S.Sonnenschein,Deputy Secretary for Taxation;for
Milt Lopus,Secretary of Revenue~being duly sworn according to law;
deposes and says that the facts set forth in the foregoing Petition
are true and correct to the best of his knowledge;information and
belief.
For:Milt Lopus
Secretary of Revenue
Sworn to and Subscribed
before me this /~±l1 day
of
LUDWIG GLER.NOTARY PUBLIC
Mv CommissIon Expires Det.14,1981H~lrilbura,PA Dauphin County
",
'",We have recently contacted you or your l~gal representative
advising that the above estate was in a delinquent status.As of
this date,the matter has not been.resolved.
Section 701 of the Inheritance and Estate:Tax Act of 1961
requires the personal representative of an ,estate!and/or a transferee
to make an inheritance tax return.In addition,Section 711 states
that inheritance tax is due at the date of the de~ede~~'s death and
shall become delinquent at the expiration of nine'(9)months.
DATE:.July 19,1977
Estate of Caroline I.White
Date of Death 10-31.68
File No.63-68-1415
Docket No.37-162-2
Re:
15301
COMMONWEAL TH OF PENNSYLVANIA .:
DEPARTMENT OF REVENUE.'
BUR EAU OF COUNTY COLLECTIONS 1i
Lee Snyder
690 North MaiD Street
WashiJlg1:on ,Pennsylvania
RCC-530 (5-76)
,.
Section 791 of this Act provides that any'person who wilfully
fails to file a return required under the .provisibns of this Act
shall be personally liable for a penalty of twenty-five percent (25%)
of the tax determined to be due or $1,000.00,whichever is less.
This penalty is in addition to any other liabilities imposed by the
Act.0
Our review shows that this estate remains~open because:
I
An inheritance tax return has not been filed;---......;'....,...
.,plus
1-31-70
x Tax in the principal sum of 1,351.07
-----six percent (6%)annual interest from
remains due and unpaid.
Accordingly,pleas e be'advised that unles s the 'return is
filed or the tax due,including interest,is paid'in full within
fifteen days from the date of this letter,pro~eedings will be
instituted in the Court of Common Pleas by this Department to effect
compliance with.the law.
1!ll'XXCH»~lXXali
ee:Atty.Chris Vlachos
Law ft Fiannce Building
Canonsburg,Pem1A.15317
Address Reply to:
~tTUlY :~u~7 '/7~tlffJJa//~~~~
e iI~ici ~:.Guy,.IT.
Assistant ~ttorney Genera
Commonwealth of Pennsylv81 ia,
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~to .'\•••tI.':
..'•.:';,on ~
FOR:Stanley M.Weiss,Jr .
Director
Bureau of tounty Collections
Department'of Revenue
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EXHIBIT A
....
.
lit a~t Q!ourt of Cl!olUlUon Vitns of.mns~ington.J!ll1unty.llrnnsylnnntu
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IN RE:@rp11UU.6-.QLonrt Diui1i~n
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ESTATE OF
CAROLINE I.'1;-:::ITE,
.D:S:Z;.SED.
QIitutinn NO.63-68-1475
I
Qtnmmnnro2ult~of Jruunylttttuitt I
lUi:O!ouuty of mtt1i~iu!1tnu
To:·Leor.~~yder
Sur PetitioL of:Commonwealth of Pennsylvania by Marco S.Sonnenschein
~rrrtiug:.
..
·lUr <CnmmaUll inn L-.:..e~on_S-..:ny~d_e_r_.------,.'-----.....a..:
that,laying aside all business and.excuses whatsoever,you do file in the office
.of the Cle:S:.of our Orphans'Court of Washington County,a "full and com-
plete answe:~under oath,to each and every of the averments·of the said
petition,on or before Tuesday ,:the 26th.day of--..:::J~w~n~e~_
19 78 ,at '":30 o'clock....P-.-.M.,and show cause why the Inheri tance Tax
in said €E:=te should not be naid;
and further .ibide the order of our said Court in the premises,
If you fail hereof,the pet.ition may be taken PRO CONFESSO and
a decree m~":~against you.
THOMAS D~GLADDEN
\\~lTXESS the Honorable XXro{xA~,Judge of our said Court,
at Washingt.)n!Penna.,the 5th day of_J=-un=e."'--_19._'Za-.
.J
Clerk of the Orphans'Couf)f:o{.
Davi'::Abrai::S Esq---~----=--..::..-_-----.
••••"~_•••_••'.,._'~""~M••__:~:~•••••••_._.:••••••
.'.-.
.~
....
,......
9.00
19U
~_oo
1£
NO.AND YEAR 1475
ITEMIZED COSTS:
DATE FILED J S 01 700&lne »1978 '
C1tat1on
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Pill"f"""..P.4 "A+'."""&0 A ••A......6~00
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1/..5~'
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ESTATE OF
DATE
FILE NO.
r--.~'~-'-'-'-'-'--'-"-'~'--'----'-'-'-'-'-'-'--'-'-'--'_.-.-.-.-'-'--.-.-.-'-'-'-'--_.-
IRCC-315 (4-77)BUREAU OF COUNTY COLLECTIONS CITATION.
IBUREAU OF COUNTY COLLECTIONS·411 S.2nd ST.HARRISBURG.PA.CONTROL VOUCHERI (ORPHANS COURT OFFICE)
~
\_-,-.---------~._---._._._---...----~._'._--'---~.'-'--~
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9.00 0
NO.AND YEAR 1475 19 68
o
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ITEMIZED COSTS:
Pet far Citation &a~der 6.00
C1tat1on
I 1/1A/':.1~_..Irr:~'::"-::(_TOTAL
DATE 4<i-7{L.J JJ,ad~zi
ESTATE OF ~~.c---./"/-Y'_/L./7v
FILE NO.U/3-l.#~~.
CO~~.~CODE 63~~UNTY'NAME ?tI~,
"TE ENTERE!:!ctt.?rl ~:-
~""............--..--.~....'.;t:"-:l......-_~------'-'-~,-~--~-..-.-----c.-"'-....~.L--..".---.;--.....-.."~----r-.,~_.,.._t
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,
I N R E EST ATE
OF
CAROLINE I.WHITE
IN THE COURT OF COMMON PLEAS
WASHINGTON COUNTY~PENNSYLVANIA
ORPHANS'COURT DIVISION
DECEASED
o R D E R
NO.TERM 19
{J-6f-/'/7S-
Now ~to wit this the '2 ,..day of J rA-tA-C..--,19 7~~
upon consideration of the foregoing Petition~it is ORDERED and
DECREED that YOU,Leon Snyder~Executor for the estate of
Caroline I.White,deceased~are hereby cited to be and appear at
Courtroom No.'2.~on the day of ~;19"9,in the
Courthouse of Washington County~Pennsylvania ~at (:~P.M.;then
and there show cause~if any there be;why the Inheritance Tax
in said estate should not be paid;and to further direct that
the cost of this action be borne by the said Executor;said
Citation returnable.
BY THE COURT
ORPHANS'COURT DIVISION P.J.
j
NO.63-68-1475)
Estate of
IN RE:
Deceased.
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~'!IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
;~ORPHANS I COURT DIVISION
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I~:ih:~CAROLINE I.WHITE,';1,
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INHERITANCE TAX CITATION HEARING BEFORE
THE HONORABLE SAMUEL L.RODGERS,J.
ON TUESDAY,September 26,1978
In Chambers
APPEARANCES:
Harold Smith on behalf of the Department
of Revenue
Chris Vlachos,Esquire
Representing the Estate
ORDER
AND NOW,this 26th day of September,1978,
the Inheritance Tax Citation in the matter of the Estate of
Caroline I.White,by agreement of the parties this matter is
continued to Tuesday,November 28,1978,at 9:30 a.m.
By the Court,
~-~~-
Samuel L.Rodgers,J.
I"
I"J
Ii
I N R E EST ATE
OF
CAROLINE I.WHITE
IN THE COURT OF COMMON PLEAS
WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
J
DECEASED NO.
AFFIDAVIT OF
TERM
63-68-1475
6'1-/~J-f0
19
SERVICE OF CITATION
COMMONWEALTH OF PENNSYLVANIA
ss
COUNTY OF WASHINGTON
I,Judy M.Oller ,being duly sworn according to law,
deposes and says that on the 7th day of June
at about 11/30 0'Clock A.M.,She served the Citation in the above
captioned matter in the following manner and at the following location:
from the Central Post Office,Washington,Penna.by certified
mail to the Executro:
Leo Synder
690 N.Main Street
Washington,Penn~.15301
Sworn to and Subscribed
before me this 9th day
Certified Mail Receipt
#-L98~4~1~6~7~__~Returned 6/9/78
Hearing Date:9/26/78
Hearing Time:1:30 P.M.
of June 1978
I -
,
•
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PA.
(Orphans'Court Division)
e I
I
~In Re:).
z )--I0<"'7.:_....,c::'>Estate of )No.63-68-r~m;<'<
-,
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til \.0..".-.,::':'7.~...,.....--..c_~_,z CAROLINE I.WHITE,):7.~r).;Z il&l ........Q.)..-i -'-.'""..Deceased )..-~0 -..-"'"I-"""Cl ..,...,z .•---j :I -..~...
til "'"-,.~«-,-'.,-
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t-=vJ
U HEARING qN INHERITANCE TAX CITATIONIlI----------e til
Ci
.J«
u BEFORE:THE HONORABLE PAUL A.SIMMONS,c
:l Judge of the 'said Court.,
:I:l-I'
(II TIME:Thursday,May 26,1977
til At 10:30 A'.M.Ill&l....ll:APPEARANCE:David Abrams,Asst •.Attorney General00..Department of Revenuel&l
ll:
I-345 Fourth Avenue,Pittsburgh,PAll:
:J Representing the Commonwealth0u
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II.0e
(
,\Janet A.Jackson
Official Court Reporter
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----
2.
---:11======t:I=========================t====l
THE COURT:The next case is the
case of Carolyn White.Mr.Abrams.
MR.ABRAMS:Your Honor,I've just
been informed today that the inheritance
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tax in this matter has been filed and,
therefore,no necessity exists to pro-
ceed with the citation.I informed Mr.
Vlachos.The Commonwealth will meet the
costs on this -case.We will prepare a
proper termination order.
THE COURT:You'll submit that to
the Court?
MR.ABRAMS:~will,your Honor .
(Proceedings concluded)
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Very good.
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I hereby certify that the proceed-
ings are contained fully and accurately in the notes taken
by me at the hearing in the above cause and that this copy is
a correct transcript of the same.
~.~
Janet A.Jackson,
Official Court Reporter
The foregoing record of proceedings
at the hearing in the above cause is here9Y approved and
directed to be filed.
3.
COMMONWEAL TH OF RENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
411 S.SECOND STREET
HARRISBURG.PA.
17127
Name Leo Snyder
Addre'ss N.Central Avenue
City,State,Zip Code
Canonsburg Penna.15317
Dear Sir:
Date:March 31.1976
Re:Estate of Caroline White
Date of Death 10-31-68
File No.63-68-1475
Co.No.37-162-2
We have recently contacted you or your legal representative
advising that the above estate was in a delinquent status.As of
this date,the matter has not been resolved.
'Section 701 of the Inheritance and Estate Tax Act of 1961
requires the personal representative of an estate and/or a trans-
feree to make an inheritance tax ret'urn.In addition,Section 711
states that inheritance tax is due at the date of the decedent's
death and shall become delinquent at the expiration of nine (9)
months.
Section 791 of this Act provides that any per,son who
wilfully fails to file a return required under the provision
of this Act shall be personally liable for a penalty of twenty-
five percent (25%)of the tax determined to be due or $1,000.00,
whichever is less.This penalty is in addition to any other
liabilities imposed by the Act.
Our review shows that this estate remains open because;/
X An inheritance tax return has not been filed;
A tax in the principal sum of ~~~,----~plus six percent (6%)annual interest from
______________;remains due and unpaid.
Accordingly,please be advised that unless the return is
filed or the tax due,including interest,is paid in full within
fifteen days from the date of this letter,proceedings will be
instituted in the Court of Common Pleas by this Department to
effect compliance with the law.
Atty.Chris Vlachos
Law &Finance Building
Canonsburg Penna.15317
Address Reply to:
Very truly yours,I::::::~~James M.Bach,
Assistant Attorney General
Commonwealth of Pennsylvania
FOR:Stanley M.Weiss,Jr.
Director
Bureau of County Collections
Department of Revenue
...",n '''''CE'F .....,n"u %//.
RETURN ~1.Shows to.who Ind dlte delivered ;T5T'17f'bJWithdeliverytoaddresseeonly65¢
RECEIPT 2.Shows to wham,date Ind where delivered ..35¢SERVICES With delivery to addressee only 85¢
DELIVER TO ADDRESSEE ONLy 504
SPECIAL DEliVERY (extra fee required)_--
RECEIPT FOR CERTIFIED MAIL-30¢(plus postage)
POSTMARKORDATE
PS Form 3800 NO INSURANCE COVERAGE PROVIDED-(See !',her ,ide)
Apr.1971 NOT FOR INTERNATIONAL MAIL ,.CPO:1m 0.551-454
-,~--
RCC-48 12-69)
COA:;MONW~ALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
REQUEST FOR LE~AL ACTION
Bureau File No.
63-68-1475
Co.No.37-162-2
J
in Washington County,is the Executor of property formerly owned by
b1~
Leo Synder ,residing at ---'>a....d""'d......r....e....s...s"'---u........n....k..n...,o""wn"""""'--_____________U 13
G(lt"
__C_a_r_o_1_i_n_e_Wh_1._·_t_e ,who died on __1_0_-....;.3_1_-_6....;.8 in Washington County.
The attorney for the estate is C_h_r_l._·s__V_1_a_c_h_o_s whose address is _
Law &Finance Building,Canonsburg,Penna.15317
ExecutorTheabovenamed is in violation of the provisions of the Inheritance and
2 -0 Failure to file a copy of the Federal Estate Tax return on ar before _
Estate tax laws of the Commonwealth of Pennsylvania in the following respect:
4 -0 Failure to pay Pennsylvania Inheritance tax due'in the amount of $---_
1 -~ailure to file an Inheritance Tax return on or before
3 -0 Failure to file a copy of the Federal Final Letter.
1-31-70
3C n~g
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c;:::II --1 UJ-<c.::o....1Tl;".....nf')orllnir>-o '-c<...,fT10t'f1
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before it became del i~ent7..
on _
I have made the following demands for compliance without results:
Date of demand Name of person contacted Title------3-19-76 Atty.Chris Vlachos A~t~t~y-,-_
3-31-76 Atty.Chris Vlachos A_t_t~y~_
3-31-76 Leo Synder E~x~c~r~.~__
Method of contact
Rcc-529
Rcc-530 reg.mail
Rcc-530 cert.mail
A formal notice of demand was sent to the taxpayer by certified mail.This demand has been ignored.A copy
of this notice together with the certified mail return receipt is attached hereto.
I recommend that the following legal action be taken to compel compliQnce:
1 -0 A lien be filed with the local Prothonotary against real estate owned by the decedent.
2 -.KJ A petition for citation be filed in the local court.
3 -0 A civil complaint be filed in the local lower court.
Additional remarks:W•B•106-510 Letters were taken out on tl~JJ.-I>~
Pers is $10,000.00 &Real is $10,000.00.The
repeated1 tried to send this enforcement to the---:=-:-'~---=------"'L-=---------"--=-----=-------"~:=:....:_--=----'--...;;;:...;;;-=;;.;;..;;;..;:c:....:;..--=--=---~=---===r=--=---==-=.~_T"::..::..::...;~r_==-=-Atty.who refuses to give me his cor ct ad
S -7 -7 G.--J5...L.aA4t1-~~44.L~'-L--~~~2......i-~~
(Date)
COMMONWEALTH OF P.ENI'49YLVANIA
-SUBJECT:
TO:
Estate of Caroline I.White
File No:63-68-1475
County of Washington
Judy Oller
Clerk Typist
July 6,1976
FROM:/7 .Il.._.Joseph G.Br e C51~___-nvv\
Specia1 Inves .
Inheritance a
In compliance with your request,we are returning
your RCC-48 for further investigation.
~S"/~
07D Nt'~
IN~~
COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUR.EAU OF COU~'TY CO,LLECTIONS
411 S.SECOND STREET
HARRISBURG,PA.17127 .
1.-76
)
Narne Leo &,ndu'.
Address 1'0 ••Ma1n St~
City,State,Zi'p_CodeW~I~~~P~.15~1
.'
'8i1IXP !)au'Ju17 27,197'
Re:Estate of Caro11De Wb1te
Date of Death 10-11_
File No.63-88-1.75
Co.80.37-162-2
J.
Dear Sir:
We have recently contacted you or your legal representative
advising that the above estate was in a delinquent status.As of
this date,the matter has not been resolved .
.Section 701 of the Inheritance and Estate Tax Act of 1961
requires the personal representative of an estate and/or a trans-
feree to make an inheritance tax return.In addition,Section 711
states that inheritance tax is due at the date of the decedent's
death and shall become delinquent at the expiration of nine (9)
months.
Section 791 of this Act provides that any person who
wilfully fails to file a return req·uired under the.provision
of this Act shall be personally liable for a penalty of twenty-
five percent (25%)of the tax determined to be due or $1,000.00,
whichever is less.This penalty is in addition to any other
liabilities imposed by the Act.
Our review shows that this estate remains open because;
X An inheritance tax return ha~not been filed;
A tax in the principal sum of ,-----plus six percent (6%)annual i-n~t-e-r-e-s~t~f~r-o-m--
;remains due and unpaid.--------------
Accordingly,please be advised that unless the return is
filed or the tax due,including interest,is paid in full withi~
fifteen days from the date of this letter,proceedings will be
instituted in the Court of Common Pleas by this Department to
effect compliance with the law.
I
Address Reply to:
FOR:
!Very truly yours,t:::::~~Jarnes M.Bach,
Assistant Attorney General
Commonwealth of Pennsylvania
Stanley M.Weiss,Jr.
Director
Bureau of County Collections
Department of Revenue I
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dZ PS Form
Apr.jfl7 i 3800 NO INSURANCE COVERAGE PROVIDED-(5".ol".r ~;d.)
NOT FOR INTERNATIONAL MAIL ~r.1'(~:I~"0 _5I'l\.,4
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RCC-81 (6-73)
•
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
NOTICE OF FILING OF APPRAISEMENT
Leo Snyder
(Executor or Administrator)
IN YOUR REPLY PLEASE
REFER TO
Inheritance Tax Division
J
In Re:Estate of __C_a_r_o_1_~_·n_e_I_._Whi-,-·_t_e _
_~Wa~s~hi'=·~n=cg~t~o:.:!n'______Cou nty -File No._~6~3c-~6~8-::;,,1=-4~7'_'5~_
Dear Hr.Snyder:
You are hereby noti fied that the_~o~r~i:.t::g>-=i::.:n~al::!::......_
apprai sement in th e estate Of_.l.<C:a8.J..:r llol..L.l..;n~et::........I~"-lWhILU.;Ut....te::..--_
has been filed in the office of the Register of Wills of---wJ:ltee:£lSflfl:'3:'il9:l9;-ge-t=&OD:l9:a--------
County on Jul y 6,,19..2.2..,Said appraisement reflects the following
valuations:
Real Estate -.,8;--',:....0_0_0_._0_0 _
Personal Property_-=-1_4.L::,5::...=1::...:.7...:..-,-79~_
Transfers _
Jointly Owned _
Toto I --J2'-'2~1.....5<.=lo..L7~•.L79.L-.-----_
As to such tax that is paid within three months from dote 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 December 22,1965)from dote 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 Tax Act af 1961,72 p,S.248S.1001,P.L.373.C.')
Date July 6,1977 Signed ~(<Yt...<)~~
D.O.D.Oct.31,1968 Title 0~4/(&(~~-;;;;
Note:This is not a bi II.
.""
RCC-39 (5-68).,
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX •
RESIDENT DECEDENT
SUMMARY
Estate of White
(Last Name)
Caroline
(First Name)
I.
(Initial)
DATE OF DEATH 10-31-68 FILE NO.63-68-1475
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of()tu~L",,-;y~<J ,
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:July 6,1977 r--W~1'2:Z'U l'7-;;:;'I.4'-<'~
_,I INHERITANCE TAX APPRAISER
REPORT OF THE REGISTER OF WILLS
I,the undersigned duly elected Register of Wills in and for ~r~£~4.f h....t../County,Pennsylvania,do respect-
fully report that I have allowed deductions in the amounts claimed by deponen61'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
:~::~d ai;_de~ti;~7/do/M/Jt.-~'7.?/
I I /REG~Ltt'..Jp7
VALUE AS REAPPRAISED
$-------+--R nnn nn
1 4·c:;,'7 '70
22.517 79
Non
22,517 79
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 -t
FOR USE OF REGISTER ONLY
Tax on $----r:::,...,..---::==-+-7'0J-6-~
Tax on $I-J~~~~-'7 Y l 6%
Tax on $%
Thx~$lK
Tax on $15%
~~pti~s *
Total Estate --l__
TOTAL TAX
COMPUTATION OF TAX
$-----0-==-+---,--
$------=~"_H~'_
$--------4---
$-------~
$--------4---
$--L.lII!!!oL..LI-.+_
(*):.As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
BALANCE OF INHERITANCE TAX DUE $t=
Add interest at rate of 6%from_____to $---.J
AMOUNT OF ESTATE TAX ASSESSED $--------lL-
Estate tax paid $---Jl-
BALANCE DUE $----11_
Add interest at rate of 6%from t=
-------tto-----$---------l
TOTAL TAX BALANCE $------1
PAID $...J
Less tax previously paid
BALANCE
Less 5%of tax if paid within
3 months after death :::::::::::t===
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE:Where subsequent adjustments are made to the above cumputation of tax by the Register of Wills,for proper reason,
same should be noted below,with short explanation.
Will
Administration !No .
IN THE
....Year .
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
Caroline I.White
Deceased
Late of .
County of
~<3J:l()~E)~~I:'f?;...
Washington
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
•
c
<'
!
r --
RCC-2 (2-64)I ,.."....
COMMONWEALTH OF PENNSYLVANIA DATE July 6,1977
..DEPARTMENT OF REVENUE RESIDENT INHERITANCE TAX WashingtonBUREAUOFCOUNTYCOLLECnONS,COUNTY
,
HARRISBURG,PENNA,17127 APPRAISEMENT 63-68-1475FILENO.
Whereas,Caroline I.White late of Canonsburg
in the County of Washington Commonwealth of Pennsylvania,having died on
the 31st day of Oct.19~,seized and possessed of an estate
subject to Inherita~underthe~.the Commonwealth of Pennsylvania;
Therefore,I,J ~o •__~.<-(..J an appraiser duly appointed according to law,
having been design~d {o 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.
Unll AppraisemenlOescrlptlonofAllotValuesMadeforInherllance
Ta.Purposes
Real Estate $8,000 00
Personal 14,517 79
See COpy of attached appr.
o Total 22,517 79
:.,
..
00
J
!-,I.
n
r.
o'
Having been duly sworn accor,g~laW,I do hereby certify that th~ove ~S'ejent is made in con-
formity with law on this !:J 7 day of -t::K:.~19~.__,(.At-._tL \~.~/~)
(,Jj__':1~~~A~M)t~j/_~7-/1 J~~i8er
'--(~f1AKoJ1:m•beT an~~et»)U
"-(U es)
,Penna.
Washington County
•
19 77
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
Caroline I.White
Deceased.
Late of
Canonsburg
Dale of Dea/h,Octo 31,1968
Appraisement Docket Vol.,37-162-2
Page,No.63-68-1475
Filed in Register's Office,July 6,
Amount of tax due,$_
DEPARTMENT OF REVENUE
Received,
Examined and Approved,_
Wrote abo.l/t Appraisement,
Appeal f1'om Appraisement,_
Entered and charged,"'"--
('-
.'
•
~
County.
Method of contact
RCc-S30 reg.~11
Kcc-S30·cett •.ail
before it became delinquent
Washington,Penna.15301
of property formerly owned by
Atty
Bier
Title
•
..•.-..
._REjUEST ·FOR LEGAL ACTION
,.
,residing ot 590 N.
County,is the Bxecutor
Name of person contacted
Atty.Clu:1.Vlachos
Leo SyIlcler
I have mode the following demands for compliance 'wlthout results:
on _
o Failure to pay Pennsylvania Inheritance tax due In the alltOUnt of $ _
3 -0 Failure to file a copy of the Federal Final Letter.. ,
_C_a_r_o_l..:;:i..:;:D_e_Wh_i_t_e ,who died.on _1_0_-_3_1_-_6_8 ln Washington
Th Chris Vlacho8eattorneyfortheestateis whose address is _
Law it Pinance Building,Canonsburg Penna.15317
The above named __B-=x:.:;;.e:;.eu.=....::-=t-=o..::r~__~Is In violation -of the provisions of the Inheritance and
1-~Failure to file on Inheritance Tax return on or before .:::1;...--=3~1=--_7.:...0=--_
2 -0 Failure to file a copy of the Federol Estate Tox return on or before _
Estate tax laws of the Commonwealth of Pennsylvania in the following respect:
:e-QMMONWEALTH OF PENNSYLVANIA
OEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS \
t+
l
! •Leo Synder
l
,':'In Washington
~'","------.\
'-:--...,...-----
:':'"A formal notice of demand was sent to the taxpayer by certified mail.This demand has been Ignored.A copy
:":.,.,,,.".
:ofthis notice together with the certified mall return receipt is attached h....to.,~i.~.
I recommend that the following legal action be taken to compel compliance:
}{_0 A lien be filed with the local Prothonotary against real estate owned by the decedent.
~.~,.....
·"2 -[jJ A petition for citation be filed in the local court.
3 -0 A civil complaint be filed In the local lower court.
r[.
I\
~.
(Signature)
is still alive and living at ess
"Ac!ditional remarks:••B.I06-510 Letters were tak_out OD 11-12-68.There vas an Rcc-48"~tto 8gb.on 5-7-76.vhich was r.t~ed for further infoJ:1latlon.Bilclo.itd please
lDG the Infora4tlon you wanted and 41so the certified greeD card •
J
RCC-48 1'2-76)
REQUEST FOR LEGAL ACTION Commonwealth of Pennsylvania
Department of Revenue
Bureau of County CollectIons
Cnro11ne I.tih1teEstateof---='-~=~----:;;;;;;";;';"~---"'=:":=;"";;;';;:::'-"";::'':::'--_----------------
Name and Address of Fiduciary (ies)or Transferee
Co..No.37-162-2
Leon Snyder 690 N.l-tain Street
Date of Death 10-31.-68._----------------------------------
County of .tvasb1ngton
Bureau Fi Ie No.63-69-1475---------------..---------------------
Wasb1ngton,Penna.15301
Name and Address of Attorney Chris Vlachos Law fie .vinence Du11il1ng Cr.nonsbU.rg,
Penna.15317
The provisions of the Inheritance and Estate Tax laws of the Commonwealth of Pennsylvania
have been violated and I recommend that the following legal action be taken to compel compl iance:
1.0 A petition for citation be filed in the local court for failure to file an inheritance tax return.
2.0 A lien be filed with the local Prothonotary against the real estate owned by the decedent to protect
the interest of the Commonwealth in the amount of S plus interest
from •(Provide justification on reverse side.)
.3.EJ A lien be filed wi th the local Prothonotary against the real estate owned by the decedent to be
followed by a petition for citation for failure to pay Pennsylvania Inhe.ritanFe tax d~e in the amount
plus interest from 1-31-70
4.0 A petition for citation be filed in the local court for failure to pay Pennsylvania Inheritance tax due
in the amount of S plus interest from ~_
I have made the following demands for compl iance without results:
Date of Demand
1-6<11"1'--
7-19-77
1-19.."
Name of Person Contacted
Chris vicchOa
Chris Vlachos
Leo Snyder
Title
At€y
At.ty
Method Contact
RCc-S29
Rcc-530
RCc...S30 cei't.
Letters were taken out on 11-12-68.W.B.1817 The Excr.is still alive
aDd 11¥1Dg at tbe samee....aOl.ml4ro&.rI,:-lGIiJIlQiI-llllii-1._------
8-5-77
DATE
USE REVERSE SIDE FOR ADDITIONAL INFORMATION
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
RCC-lll (12-67)
Leon $)ydeu .
690 tt.&~Str<aGt
liash1ngt()n.,In.1$301
RE:
NOTICE OF INTENT
.TO FILE LIEN
The records of the Bureau of County Collections of the
Commonwealth of Pennsylvania Department of Revenue indicate that
there is due and owing Pennsylvania Inheritance and/or Estate Tax
by the above estate in the amount of $1.90$..93.Interest included
as of the 30th day of t-b'VGrn'bei"19'11.
A certificate of lien has been prepared and will be
filed against said estate in the office of the Prothonotary of
Waa~n County,if the above amoUnt is not paid
to the Register of Wills of ~~n County within
ten (10)days of the date of this notice.
If payment has been made prior to your receipt of this
letter,please advise this office immediate~,indicating the date,
amount,method of payment and Official Inheritance Tax Receipt Number.
You will receive no further notice before the lien is filed.
COURT OF COMMON PLEAS OF
No.354 ~.Term,
...'....RCc.l 15 (5-72)
COMMONWEALTH OF PENNSYLV AN IA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
VS.
Leon S1yUer
690 North Ma1n st.
was~t Fa.lS~Ol
(TAXPAYER)
WASHING'l'Otl
PENNSYLVANIA
Costs
COUNTY,
$--------
IN RE:
Estate 'of Co.m:J.1rw L White
File No.6~1475
County of WADh1.ngtcm
NOTICE IS HEREBY GIVEN THAT:
NOTICE OF ENTRY OF LIEN
Date:l2-7-'17
IN REPLY,REFER TO:
BUREAU OF COUNTY COLLECTIONS
411 SOUTH SECOND STREET
HARRISBURG,PENNSYLVANIA
$_~6~G4~.~S4~_
(1)A lien has been entered to the above term and number in the office of the Prothonotary of the above Court
of Common Pleas.Said lien has been entered in accordance with the provisions of Section 801 of the
Inheritance Tax Act of June 15,1961,P.L..3?3,Art.VII.
(2)Said lien has been entered in the amount designated below as "Total Amount Due".
Pennsylvania Inheritance Tax Due $--=l=.l,~3~S=1.:::.:C11::..L-_
Pennsylvania Estate Tax Due $_
*Interest Due From .1,;-;31-10
To 11...30--77
Total Amount Due $(.4698S)
*t~~tM'interest is to be computed on the balance of Pennsylvania Inheritance or Estate;Tax of
$ •.,from the 30th day of November ,19 77 ,to date of payment at
the rate of six per centum (.06)per annum and added to the Total Amount Due shown above.
(3)By the authority of Section 825 of the above·mentioned Act,execution may be issyed by the court against
any real property in the decedent's estafe on which a lien for the payment of the taxes imposed by this
Act exists,or against any property belonging to a transferee liable for the tax.
(4)Notice is hereby given that the Secretary of Revenue of the Commonwealth of Pennsylvania,at the ex-
piration of twenty (20)days after mailing of this notice,without further delay or notice,will request the
Orphan's Court to issue a Citation command ing you to appear and show cause why the delinquent tax,
interests and costs incurred to date should not be paid.
Very truly yours,
Q.~~y-f,f b.{I fi,w.~t~ael};b F.Sbamay U
A.Osiatant Director for ~t1on
Bureau of County Collections
RE'!-t7 (4-771',
-057
•COUNTY
Washington
RENNSYLVANIA DEPARTMENT OF REVENUE
..-"""'I LIEN FEE BILLING NOTICE
1DOC.~EyTNO.AI'I ~J,~\.(}V II /c;7'1!lb RECORDING FEE
INSTRU CTIONS '
The recording office is to attach to its bill covering fees for liens
and satisfactions one copy of this form for each recording or
rel.ease fee.
ENTERAMOUNT
CLAIMED SATISFACTION FEE
Type of document --I.Tw,i.s;;:e:LIn'--_
(LIEN OR SATISFACTION)
NAME OF TAXPAYER
RESIDENCE OR PLACE OF BUSINESS
Leon Snyder
690 north Main st.
Washington,Pa.15301
$---------
11111111181111111
11illl]
Est.of Caroline I.White
file No.63-68-1475 Enforcement Division
COMMONWEALTH OF PENNSYLVANIA
OEPARTMENT OF REVENUEBureauofCountyCollections
...,....~'3
444 0.,,....~..
CERTifiED COpy OF LIEN
,.,
.j...~'.'":'1
$._------
fttlt IcC"..iS
SecndClTt of Revenue
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF (OUt-!TV COLLECTIONS
///)..-'-".j -'_.//~7;/1 .{/..~t;j~.".:.~·-;te:.rl..•.:.~//Ii)..A..R',t'..--....Jt...,4:/"l.~1'f/...:.--;.·'-t-""--'
lle.rle~~~~lii";;L __..·
AU5i~ttmt Dir(;ctor,Bureau of County
Collections for;
Pennsylvania Estate Tax Due
*Interest due fram_.1e2~__
to_U-~__$-_...6.:3.4..81...---
Total Amount Due (.469a8)$1,985.91
Additional interest is to be camputed on the balance of Pennsylvania Inheritancf!or
Estate Tax of S1,:;51.01...__1 from the_~day of r:b~_,lW!iJ
to date of payment at the rate of six per centum (.060)per annum and added to the Total
Amount Due shown above..
ZELONf,KP.lSlR.NOTARY PUBLIC
a;<F(WO TOWNSHIP •~OPJ,\S COUNT'(
t.\'~ISSION EXPIRES SEPT 10.1979
Mcrr.ll~';;f""",!\'ani,,"s~oci'trcn (1fNotari%
Sworn and subscribed 'before me this
(*)NOTE:
COMMONWEALTIl OF PENNSYLVAN!A \
)55.
)
Pennsylvania 'Inheritance Tax,Due t---l.t~-
COUNTY OF DAU?HIN E3tate ~.r ea..~J.ine 1.White
Fils No~63..~147'j
tfaslt.i;lgton County
C h
·~~:rd J f "~lOOl'19'1'7 II .Intis__.-Day \)__.ft!l!l..Y~L__.:m_,persona y opptareu
b~fore me the undersigned authority in and for the Commonweoith of Pennsylvania.,\lho bf.'ing duly
sworn according to low,deposes.and says thoU.ie is the ~e1ieut-D1rnr'..tcr _
of the Bureau of County Collections of the Deportment of Revenue,of the C/)mmonweolth of
Pennsyh'onia,and as such certifies this to be a true and correct c.opy of a lien against the following
named taxpayer and which,after demand for payment thereof,remains unpai.d.The {/mo'Jnt of unpoid
Pennsylvania Inheritance andlor Estate Tax and the interest thereon,is a lien in favor of the
Commonwealth of Penns},lvonia upon the real property of such taxpayer•
.The name of the taxpayer is:
whose last known address is :
,
~.,.
..
"
...
',-
COMMONWEAL TH OF PENNSYL VANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY C:OLLECTIONS No.!_.,TERM,196_
vs.
EEJt.of Carol1ne I.tihite
Fila No.63...68-1475
l'1aGh1ngtcn County
TO THE PROTHONOTARY OF SAl::>COURT:
Sir:
PURSUANT to the provisions of the Act,approved April 9,1929,P.L.343,as amended,there
is herewith transmitted the following ~ertified Copy of a Lien to be entered of record in..rour County.
COM'MONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
Dote:,196__
z0
l~z
~"to (")-i
c a
11
:r.
1'--..)III :::0 ~m
~......)0-n m03=(")-,>mo 0Q:r m ~,If /II :::0 c"OZ C
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c ~"'0...(")z-lo :zo..0 0-0~>:t-o '''''0."-I;,>
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"'00 0 -<J f~0 -0 I -0 0II)3 0 -0 (");:.orn m Z
~III 0'Dmz:
~"<t ."!iH r<z Z '0
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~:z:ft -1",<'r to..,
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I'lt Z I~VI >-
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I >
j
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
RCC-33 (4-'13)
RESIDENT DECEDENT
(p 3 -,?-I 'f 75
COUNTY OF Washington
IMPORTANT:This return must be completed in detail and filed in duplicate,with all attached,with the Register of Wills of the
County where decedent resided;Return is due within nine months after date of death,unless an extension is granted
by the Secretary of Re\tenue.(Section 703 of the Inheritance and Estate Tax Act of 1961.)
IN THE MATTER OF THE ESTATE OF }AFFIDAVIT OF
__~C~a~r~o~'--=l~i!::.!n~e~.:!:I~.~Wh~c:i~t=:::e:::.....__--:-______EXECUTOR
(STATE FULL NAME OF DECEDENT)
b h ·t »E~KKRlRLateofCanonsurg,Was l.ng on County
Chris Vlachos,Attorney
Law &Finance Building,Canonsburg,Pa.
State of Pennsylvania
County of Washington
Decedent died 0 ctober
(MONTH)
Name and address of attorney or }
ather authorized repres.entative to wham
all correspondence should be mailed.
31
(DAY)
and say S
,19~J testate !eaving a last will,copy of which is hereto attached..}
(YEAR)~fl{N
15317
That as such Executor deponent is familiar with the affairs of said estate and the property constituting
(EXECUTOR-ADMIN 1STRATOR)
the assets thereof and their fair market value.
That at the time of death there was n?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:-no exceptions
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT
IN WHICH DECEDENT RENTED A S.•FE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT
None
That the contents of said safe deposit box or boxes are itemized under Schedules .of this return,
wi th the exception'of the following,for the reasons hereinafter set forth:
That Schedule A attached hereto and made part hereof sets forth fully and in detail all the real property
in the Commonwealth of Pennsylvania of which decedent died having an'interest therein.It also sets forth the
mortgage encumbrances upon each parcel of real property at the date of,death,giving the amount still due at
death,name of mortgagee,date,rate of interest,and book and page of re,cord thereof.It also sets forth in the
columns provided therefore the assessed valuation of each of said parcels,the e~timated market value thereof\as of date of death of decedent.\
That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal property
wheresover situated owned by the decedent at the time .of death;all moneys left by the decedent at the time of
death,whether in decedent's immediate pos session,standing to decedent's credit in banks of deposit,savings
banks,trust companies,or other institutions,whether individually,or in trus t for any other person'or.persons
giving also separately the accrued interest thereon,if any,down to the last interest day pril!lT'to d'ecedent's ....
death in the case of savings banks,and to the date of decedent's death in all other cases;il1l;b'ond~"post~l '
savings,treasury certificates or notes and other evidence of indebtedness of the United States to the de-
cedent;all obligations,whether by statute or agreement they are designated as tax \re~o1.of.t~~.p~ited Stat~s,..:'~'~'
or any state,or political subdivision thereof,or of any foreign country,wpic,h are,~w'ned it the time.of death;')',;,:
all wearing apparel,jewelry,silverware,pictures,books,works of art,ho'u~ehold furniture,horses,ca~i;;ge~,\":"'"
automobiles,boats,and any and all other personal chattels of whatsoever.kind or nature,left by decedent;'"
together with the fairly;estimated market value thereof;all bonds and mortgages held by decedent and of all
claims due and owing decedent at the time of death,and all promis sory notes or other'instruments in writing
for the payment of money of which decedent died possessed,of whatsoever nature,with interest thereon,if
any,giving the face value and estimated fair market value thereof,and if such estimated fair·market value be
less than the face value,it sets forth briefly the reasons for such depreciation as to each item;all moneys
payable to the estate from life insurance policies carried by decedent;all annuity and endowment contracts
the proceeds of which were payable upon the death of the decedent;all and the corporate stocks and dividends
due thereon and urlpaid as of the date of death,bonds and accrued interest thereon to the date of decedent's
death and other investment securities owned by the decedent at the time of death,with the market value there-
of at such time.
,
"
In the case of securities of close or family corporations,the values reported.are as far as
possible substantiated by financial statements of the corporations,showing the assets and liabilities
thereof as of the date of death.The schedule also sets forth the interest of decedent at the time of
death in any co-partnership or business,and in support of the value of such interest there is annexed to
said schedule,financial statements showing the assets and liabilities of said co-partnership or nusiness.
A copy of the co-partnership agreement,(if oral,a statement setting forth the nature of the agreement)
together with a statement setting forth the character of the business,its location,and such other facts
pertaining to the ousiness as may be pertinent to a fair and just appraisal of the decedent's interest
therein must be submitted.It should also set forth in itemized form,together with the fair market value
thereof,any other property owned or bequeathed by the decedent at the time of death.
The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry
contained therein and in the case of transfers ofproperty,real or personal,within two years of decedent's
death,in contemplation of decedent's death,'or intended to take effect in possession or enjoyment at or
after death,said schedule sets forth the nature and value of such property,to whom transferred,the
relationship of the transferees to the decedent,the proportionate share received by each transferee and
all other facts of a pertinent nature regarding said transfers.In the case of transfers intended to
take effect in possession or enjoyment at or after death,there is also attached to the schedule a co~y
of the deed,trust agreement or other instrument creating the trust.Ther,~is also set forth in said
schedule a list of all property,real and personal,with its value,which pa~ses at decedent's death by
virtue of the exercise by decedent,either individually,orjointly with another,or any power of appoint-
ment vested in decedent,either individually or jointly,by the will,deed,or other instrument of another,
with a copy of the instrument creating such power attached to the schedule.
That Schedule D attached hereto and made part hereof sets forth the names and addresses of all
persons beneficially interested in this estate at the time of decedent's death,the nature of their res-
pective interests,their relationship,if any,to the decedent,together with the ages at the time of
decedent's death of all minors,annuitants and beneficiaries for life under decedent's Will.It also
contains a statement showing which of the beneficiaries named in the decedent's will,if any,died prior
to decedent,the dates of their death,their issue,andthe relationship of such issue to the beneficiary.
That S.hedule E attached hereto and made a part hereof sets forth all property,real and per-
sonal,owned by the decedent jointly with another or others,including intangible,standing in the name
of the decedent and others,plus the date and place of record of instruments effecting the vestiture of
real estate and the date of acquisition of personalty,plus the name,address and relationship,if any,
of co-owners to the decedent.
That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts
and deductions claimed for and on behalf of this decedent's estate,including funeral expenses paid;
family exemption,where applicable;costs of administration of this estate;counsel fees and fudiciary's
commissions paid or to be paid;cost expended for burial trusts,tombstones or gravemarkers,and reli-
gious services,in consequence of the death of the decedent;debts and claims owing and lmpaid at time of
death;taxes accrued chargeable for period prior to decedent's death (except those allowed under Section
651 of the Inheritance and Estate Tax Act);together with a statement of collateral pledged for obliga-
tions,if any.It is agreed that the fiduciary will present proof of said claimed obligations upon re-
quest,that if the amount actually paid in settlement of any fee,commission or debt is less than the
estimated amount claiming and allowed,that the same will be reported to the Register of Wills,and that
the amount of tax assessed can be reassessed in accordance therewith.
That the totals of the appropriate columns in Schedules "A","B","C","E",and "F"as directed therein,
have been carried forward and properly registered in the Summary.
4~------_·_--
690 N.Main Street.......................................................................................................................__.
(Street Number)
....w.~.§.h.~.D:g.t.9..;Q.A l?..g..~:),...!2.~'O..~.
(City or Town and State)
NOTE:Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are
filled in with details or the word "None",~nd in case the assets include rare and unlisted securities,
securities of close or family corporations or an interest in any co-partnership or business,that the
data and statements required under the paragraph above relating to Schedule "B"are attached.Also make
certain that column #1 in the "Summary"has been properly completed as above-directed.
Subscribed and sworn to before me this .
................~2~day of .19 77-
~~·CE~.
RY PUBLIC,CANONSeURG.W.AS ,glf.CO.
corAMISSIUN EXPIRES _..J-'~77
(--
,RC (;.34 (4.73)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE .
BUREAU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "A"
REAL PROPERTY
Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece-
dent.Property held by the decedent as tenant jn common with another or other,shquld be identified
as to quantum of interest and the estimated value should be that of the decedent's interest only.(Property
held as joint tenants with right of surviorship or tenancy by entireties should be reported on Schedule "E.")
The real property located In the Commonwealth of Pennsylvania should be
described by lot and block number,street and street number,together with
a general description of the property,with a reference to the record of the
conveyance by which the decedent took title;If a farm state number of a·
cres;also statement of mortgage encumbran~es upon each parcel at death
of decedent.Taxes,assessments,accrued Interest on mortgages,etc.,are
to be listed on Schedule "FlO and must not be d.educted from this schedule.
ALL those certain lots of ground
situate in the First Ward of the Borough of
Canonsburg known and described as lots 410
and 412,Block 23,Cecil Improvement Co.
Plan No.1 (P.B.2 pg.1).Having erected
thereon a one (1)story insulbrick House
known as 712 Hi-ghland Avenue,Canonsburg,
Pa.7 I;J..,I"-M1J ~~~.
I.O)iwW~
BEING the same lots of ground
conveyed to Albert Joseph White and Carolin
I.White by deed of William Kotar,et ux,
dated January 19,1957 and of record in the
Recorder's Office of Washington County in
Deed Book 987,page 465.The said Albert
Joseph White died October 9,1968.
(1)(2)(3)
DEPARTMENT
ASSESSED VALUE VALUATION
FOR YEAR OF ESTIMATED CAUTIONDECEDENT'S MARKET VALUE (Do not write
DEATH In this space)
],825.
315.
315.~(fl19 p.vt-J4455.8,000.-I
Insert thiS total opposite "real property",Schedule "A"in the X X X X X
"As Reported"column on the last page of this return.
8,000.-
SCHEDULE "B"
PERSONAL PROPERTYRESIDENTDECEDENT
.?
RCC-35 '
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned indiVidually
by the decedent,at the time of his death.Property owned by the decedent jointly with another or others
must be listed under Schedule "E".Intangible personal property,titled in the name of the decedent,but
payable at death to another or others,including but not limited to P.O.D.U.S.SaVings Bonds and tenta-
tive trust accounts,must be listed,despite the fact that they are not of the administered estat~
Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household
goods,and furnishings,books,paintings,automobiles,boats,etc.)
Intangible personal property,such as bonds,treasury certificates,cash on hand and in bank,
stocks,mortg~ges,notes,together with accrued interest or dividends,salaries or wages,insurance pay-
able to the estate or fiduciary in said capacity,partnership interests,interest in anyundistributed
estate of or income from any property held in trust under the will or agreement of another,even though
located outside of the State,at the time of death,should be listed in this schedule.
Item
No.
ITEM
List and describe fully
UNIT
VALUE
ESTIMATED
MARKEl'VALUE
DEPARTMENT VALUATION
(Do not write in
this space)
1 Checking Account,P.N.B.5,968.28
2 Received from McGraw-Edison Profit
Sharing Plan for Albert J.White,
deceased
132 Shares Common Stock McGraw
Edison @ 38.00 5,016.-
Cash 1,215.55
3 1964 Pontiac Tempest 1,000.-
4
5
Prudential Insurance Policy
20-356-039
Household Furnishings
1,017.96
300.-
Insert this total opposite "Personal Property",Schedule "B"in
the "As Reported"column on the last page of this return.
x X 14,517 .79
f,.,,,.
.RCC'"36
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "c"
TRANSFERS
(1)Did decedent,wi thin two years of death,make any transfer of any material part of his estate,without
receiving a valuable and adequate consideration therefor?(Answer yes or no)No
(2)Did decedent,within two yeat~of death,transfer property from himself to himself and another or
others (including a spouse)in joint ownership?(Answer yes or no)No
(3)If the answer to (1)or (2)above is in the affirmative state:
(a)Age of decedent at time of transfer -,.-_
(b)State of decedent's health at time of making the transfer.(Note 1).
(c)Cause of decedent's death.(Note 1).
(4)Did decedent,in his lifetime,make any transfer of property without receiving a valuable or adequate
consideration therefor which was to take effect in possession or enjoyment at or after his death?
(Answer yes or no)No .
(a)Was there any possibility that the property transferred might return to transferer or his
estate or be subject to his power of disposition?(Answer yes or no)_
(b)What was the transferee's age at time of decedent's death?__
(5)Did decedent in his lifetime make any transfer without receiving fi valuable and adequate consideration
therefor under which transferor expressly or impliedly reserves for his life or any period which does
not in fact end before his death:
(a)The possession or enjoyment of or the right to income from th~property transferred?
(Answer yes or no)No
(b)The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom?(Answer yes or no).No
(6)If the answer to (5)(b)above is in the affirmative,state Whether the right was reserved in decedent
alone or others ~-----...,._----------__:_------
(7)Did decedent in his lifetime make a transfer,the consideration for which was transferee's promise to
pay income to or for the benefit of care of transferor?(Answer yes or no)_~N~o~__
(8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was subject to Change,
because of a reserved power to alter,amend,or revoke,or which could revert to decedent under terms
of transfer or by operation of law?(Answer yes·or no)No
(9)If the answer to (8)above is in the affirma~ive,was the power to alter,amend,or revoke the inter-
est of the beneficiary reserved in the decedent alone or the decedent and others?
(Answer yes or no)_
NOTE 1:The answers to these questions should be supported by affidavit by the attending physician as
well as a copy of the death certificate.
NOTE 2:If answer to any of the above questions is yes,set forth below a description of the property
transferred,it's fair market value at date of death,dates of transfers and to whom transferred,with
relationship of transferees to decedent,if any.Submit copy of any trust deed or instrument,if trans-
fers are claimed to be non-taxable,also submit d~tailed statement of facts on which said claim is based.
NOTE 3:List applicable property below in manner in which provided in Schedules A,B,or E.
ITEM DESCRIPTION MARKET VALUE
(Estimated)
DEPT.VALUATION
(Dept.Only)
Insert this total opposite "Transfers",Schedule "C"in the
"As Reported"column on the 1ast page of this return.
,-
RCC-37 (12-63)
COMMONWEALTH OF PENNSYYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "0"
BENEFICIARIES
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFStatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARYaveaninterest.vested.contingent or other are involved,set STATE YES IN ESTATE
wise.in estate)forth this fact.)OR NO BIRTH
Philip A.White son ves 10-12-49 Ent-i rp.F,!=:t-::It-P.
712 Highland Avenue ,
Canonsburg,Pa.
(
h
Deponent further says that all the above-named beneficiaries are living at this time except below:
NAME DATE OF DEATH RESIDENCE
SUMMARY
Real Property (Sch."A")
Personal Property ,(Sch."B")
Transfers (Sch."e")
Gross Taxable Estate ......
(1)
(As Reported)
$?f.9.9.Q..~.q.o .
$~.~.~..s..~?.:.1.9..
$..
$.
$.
$2..2..f..5..1..7.!.7.9..
-.
(2)
(As Determined)
$
$...
$..
$.
$
$
oZ
't'~enC'J~tJ~Q
.....o
.c'::
<5u
.....o
..s:::....
~~coEEo
U
·,.~.
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE"E"
JOINTLY OWNED PROPERTY
INSTRUCTIONS:This scherlule must d.isclose all property,real and personal~owned by the decedent jointly
wi th another or others,including intangibles,standing in the name of the decedent and others.List
real estate first,as entireties,or joint tenants,giving brief description,as indicated wIder Schedule
"A",plus the date and place of record of instrument effecting vestiture,but rlo not include entireties
or out of state real estate value in estate valuation column.Personal property should be listed as in
Schedule "a",plus rlate of acquisition,and the name,address and relationship (if any)of co-owners to
the decedent.
Description of Property,Date of Acquisitiqn,Name
Address anrl Relationship of Co-Owners,and Place
of Recorrl of Instrument,where Real Estate.
unit
Value
percentage
Share
Estate
Valuation
DEPART~ffiNT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
Property Interest
Insert this total opposite "Jointly Owned Property",Schedule "E"
in the "As Reported"column on the last page of this return.
·---.-'--...
0 LD
....Lf (....,~J
~J'~_._l :c..-t:'::;!r--Lt.,-~
..
AND AGENT OF THE COMMONWS;ALTH
...
STATEMENT OF DEBTS
AND DEDUCTiONS
-----~-----------------r------D-ED-U-C-T1-0-NS-A-LL-D-W-ED-IN----='J-"""I
THE SUM OF It.tf.s..~tl/
OA~Z~,~I~~~
",egllle,p"(,.Ag.~t .Y/
OFFICE OF THE
REGISTER OF WILLS I~~
OF _....:W~A~S..:.:H:...:I:.:N~G=.T=O..:.;N:....-_C~UNTY I~
Form RC C·lO
CAROLINE I.WHITE Canonsburg,Washington County,Pa.ESTATE OF LATE OF ~...::._=___
DATE OF FILING APPRAISEMENT DATE OF OEATH __..:O:...;c:..t..::,o..::...:::b..:e;.:r:...-3:...::.1.!,.,--=l:..:9:....;6:...8=-_
DATE NO.OF
VOUCHS"NAMIi:OF PAYE!!~EMARKS AMOUNT
101 168 Borough of Canonsburg Decedent's sewer charges 6 20
Register of Wills Probate &Short Certificates 24 50
III ./68 V.A.Mortgage Date of death baance 6,675 00
11/~1/68 Mario DeAngelo Mortuary Funeral -Albert White 1,787 80
11/~1/68 Mario DeAngelo Mortuary Funeral -Caroline White 1,750 10
12/t /68 Washington Count~Reports Estate Advertising 14 00
121 7/68 Borchert's Dress Shop Decedent's bill 9 07
12/18/68 Daily Notes Estate Advertising 12 50
65 19
21 00Decedent's medical expense~
Decedentls bill~.Brody's of Canonsburg
------:----~--~:...------------+-----+--__l
Dr.Ralph J.Statler
121 ,8/68
12/46/68
16 00
12 00
12 05
Decedent's medical expense~
I Decedent's medical expense~-----"'-----1I----t---1
I Dec~nt's electric bill
Montifiore Hospital
Dr.Heath
West Penn Power Co.
12/6168
III 169
12/6/68
1/1 1/69 Bell Telep~.ne Co.~cedent's telephone bill 19 25
I/H/69 G.M.A.C./Bal.due on automobile 720 00
Colonial Pharmacv 'Decedent's bill 5 25
2 00
10 00
2 Short Certificates---------+----+---1
Petition and Order
Reqister of Wills
Register of Wills
3/2.)/69
5/2$/69
6/9 69 Gavdos Monument Co.Monument 345 00
III 5/69 Richard DiSalle,Esq.Attorney's Fees 500 00
Philio A Whif--p F'r:lmilv -.i f"'In 1.000 00_
Leo Snyder Executor's Commission 1,225 00
Chris Vlachos,Esq.Attorney's Fees 725 00
Chris Vlachos,Esq.Reimb.for Notary's Fees 3 00
TOTAL 14,959 91
COMMONWEALTH OF PENNSYLVANiA
COUNTY OF WASHINGTON
LEO SNYDERI,---=.=.;;~..;;;..:.;..===-------------~-~---_HEREBYCERTIFY.THAT.TO THE laEer OF
MY KNOWLI!:DGE AND BELIEF.THE FOREGOING 18 A JUS.!AND T~U E STATEMENT 01"OESTe.FUNERAL EXPENSES AND EXPENSal 01"
ADIo1INISTRATlON SUBMITTED TO THE ESTATE OF CARuLINE I.WH 1 TE ~"-.oECIi:A8ED.AS DEDUCTiONS FOR
'OH£O'''OC£m PURPO....:4 JISWOR~AND SUbSC/flBED BEFORE ME THIS 27th DAY 01"...A9_(L.5.1
No.Y$~_.,LJ ~,e 78~..*--=u'Z;:;;.-'
JOANNE P.DOUGLASS NOTAR.f:1T'fOF WASH/NGTO • Y PUBLIC
MY COMMISSIONNEx~~:d~~IOyN COUNTY.PA.301.1979
~,,.--"
).J ...-r'\
~.,:.--..)-"""""
<3"Y-~
~~~~~f1"\
o~<::'
..,C-.,
z~-
t A ~
~
CX\\
,~""......
,..i ";~"
aCC-116 (2-78)
SUBJECT:
TO:
FROM:
Date:----t~--I."""-'4_.;.....,l;::;...-.__
Re:Estate ofBureauFile#'-....~~~...p..r.~~~-~-="'"---
County of ............~~"'-olo-_
Bureau of County Collections
Inheritance Tax
Enforcement Division
411 S.Second Street
Harrisburg,Pa.17127
7~~e~~,---,--
Amount
(RCC-48)
action:
Please be advised that a Request for Legal Action
wa~forwarded to yo~on the above estate,on
.?i-,,5-7 7 ·
The requirements have been met by the following
( )Tax Return filed-------------(0 Inheritance Tax paid._--J-I..I_-"",d..-1_·..7-"t~__.
153 Lj 7
Total
( )Other _
)
~
·1,
,-_._-"-'I'~.---~.--....._-.........-~-._----------------
45/100--........-....---.-.---.........----..........-..-dollors
representing Pennsylvania Inheritance or
Estate Tax due from the following estate:
Ir-~:E~~::;:;~:ttarn~7~7;'7)=A::I.IJMEIE::IA=."EAU::::EI.:::I.a::::l"EI:AI:::I·.IClA=_"E'Oa::.BE':I**:z::J"II·i:==J1IfEF"'C:=.Il'••:::I.IZ:!.lEI:Al:j.&ICI~,,::_~~J
11 COMMONWEALTH OF PENNSYLVANIA
HNO.H 045525 DEPARTMENT OF REVENUEaOFFICIALRECEIPT•PENNSYLVANIA INHERITANCE AND ESTATE TAX
H===========================II
$RECEIVED Six Hundred bighty Seven and
tf~
Dote of Death 10-31-68
Canonaburg,Penna.15317
%Tax on $$IEstateTax,-A-c-t-o-f-----------------
May 7,1927 $il.H
$---------$----------"
453.47
$---------1:1
$7,557.88 $---'------------------y
$---------
2%Tax on
6%Tax on
15'1~Tax on
Date of Payment __N_o_v_ember 2_'_,_1_9_'_8 1
~F,om,Atty.Cbr1a Vlachos
MAddress La..,&Finance BU11Mn9
~
File No~3-68-1475
Nome of Decedent Carollne 1.wbj te
County ·:..:.tf.3l!a'-l:sh~l~n~g-.,;t:.o=n~----1
,Remarks:jmo
TOTAL TAX CREDIT
less five percentum of tax if
paid within three months after
date of death
Plus interest at the rate of
J %from 1-31-70
to lIate
$__....:";.:;:S;,..;:3~•...;;4....:..7__11
$---------11
$__----.012:;,o3;a.3~•..,;9;z.8u___,j
TOTAL AMOUNT PAID $==:::!6!!8!::!7:!.:::!4~5===:1lI
NOTE:Thl.Triplicllte Receipt to be retllined for II~~'''t ;I )-
Received by
NOTE:In accepting the transfer inheritance tax on future estates.prior to the death of the life
tenant or tenant for years.as evidenced by this receipt,It Is understood that the Commonwealth sholl
not be precluded or prevented from hereafter aueulng'additional inheritance tax at the death of the
lIfe tenanl or tenant,for years whenever It appears lhot such additional tax may be legally due and-..,..;:...o-~.................a...~~-;---:-'--r:...,L-------"
collectible for any rea,on whatsoever./....,