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Home My WebLink AboutOC1969-0028 - ESTATE OF BUCHANON------------------------------------------------------------------------------- RCC•48 (12·76) REQUEST FOR LEGAL ACTION Commonwealth of Pennsylvania Department of Revenue Bureau of County Collections / Estate of Jem.ee B.....:u.:..:..chen...:...:....:::.:..:..on...;.:·:.:___ ______ T.....::.t:....:c...;.:k:..=l...::.e.=.r_*:....:l:::..:8.:..:... -------------- Date of Death 1•4•69 --------------------------------------------------------------------- County of WaslU.ngton Bureau File No. 63-69-28 co. No,. 37-174-9 ------------------------------------------------------------------- NtJme and Address of Fiduciary (ies) or Transferee Wash1n;ton.Pennc. 15301 Everett Buchanan 956 Aaaison St. N d Add f Att John Solocnon •21 Waeb1ngton Trust Cuil41ng Washingt<n ame an ress o orney --------------------------------------------------Penna. 15301 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 compliance: 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. 0 A lien be filed with the local Prothonotary against the real estate owned by the decedent to be followed by a petition for citation for failure to pay Pennsylvania lnheritanFe tax d~e in the amount of S ---------plus interest from 4. 'tJ A petition for citation be filed in the local court for failure to pay Pennsylvania Inheritance tax due in the amount of S. l2B.OS plus interest from4 .... 4•70 I have made the following demands for compliance without results: Date of Demand Name of Person Contacted Title Method Contact Letters were taken out on I-e:;69. s.s. 63-29•2303. '!'be appraisement was flied on t;a;a;t"17. The Adiit. is 8 .. 1 years old ana in v:{af:t' hiaitb. 'l'he only money he and b1s wife have to live on ls his soc security. On May 26,19 n our office contacted l\tty.Dave Abrams ana he •s• su.ggectiC! thiit a 11en tse put on the Aamr.. instead of fils nome. DATE SIGNATURE USE REVERSE SIDE FOR ADDITIONAL INFORMATION f . ·t. FORM67 'REV.l-50 REG. WILLS .Appliratinn fnr 1Jjrttrr.a of Abministrattnn nn tbr · Estate of .............. J.AM.ES .... .B.:UC.HANAN ................................................................................................................... ; ................................... .. late of ......... W.~.!i?.hJ.U.Kt.~H'tJ ..... W..~§.h.!.DK!:.QJL .. C..Q~.R!:.Y..J .... J?~D.P.~ ... , Deceased. Before the Register of Wills of Washington County personally appeared ....................... :Ji!.Y..!?..r.~.~.!: ..... ~.'!J.9..h~D.~.P. ............................................................................................. ~ .................... .. who, being duly sworn deposes and says that .......... J..~m.!?..fi? ..... ~Y.9..h~.mm ........ ~ ......... : ...................... :·: ............................ .. age ... ./~q ..... , having ..... bis ... last family or principal residence at... .... P..1.l ..... W.~.§.t ... C..h~.§JD.~.t ...................... .. · -(Street and Number) ...... S..!:.r..~~.:t.J ..... W..~§.h.!DK!:.Q.P.. .............................. ,. ........................ , Washington County, Pennsylvania, died intestate (City, Borough, Township) · at.. ... W.a.s.hing.ton.~ ..... P..e.nns.y:.l.v.an.t:a: ... , .on the.1.t.b.da;y-of ............... ;.J.~.P.Y.~.!:Y.,, . .7..................................... . A. D., 19 .... 29 ....... , at.. .................... 3 .. : .. 0.0 ............... A.A ... M., possessed of personal estate to the estimated value $ ....... N.ane .................. , and of real estate in the Commonwealth of Pennsylvania to the estimated value of $ ....... N.ane ............ : ..... , situate in ....................... : ............................................................................................................................... ~ .. ,.: .................. . .................................................................................................................................................................................................................................................. . . The names and addresses of the decedent's surviving spouse (if any) and other heirs including heirs by adoption) are as follows. RELATIONSmP I RESIDENCE .............................................................................. : .............................................................. '9'5'6 .... A.d<fison:ii .... S't·:r·ee·t ............................. .. EY..er.e.t.t .... B:u~.ba.n.a.~ ................................................. B.J::9..:t.h~.r. ........ ··~t·~~~~fl~D·ftet:R~~Y.J.Y.~.P..!.~ ........... : .Tr.M.ma.n .... B.M.c..b.~.:na.n ................................................... :a:r.Q.t.h!?..r. .......... W.es .. t ..... Y.i.r.ginia ................................................... .. . Ba.;r.J::Y. ..... B.:uc..h~~.~n ....................................................... B.r.9..:t.h~.r. .......... §.~.P..!:.~ .... A.P..P.~.J ..... C..~J!.~.9.X.U.!.~ .... ~ .. ~ .......... . .R2Y: .... Bu.c.hana.n .......... LP.~.:9..~~.!=!.~~.L ............. Br.o.ther. .......... ~.~~~~ .................. · ......... .. That deponent is over 21 years of age, .. reside3 at.. .... 9..~9. .... Ad..d.i.§.QP. ..... S..t.r..~~.:t.,~ ................................... .' . .... W.~.§.b..:j,.u.g:t.QP. .. , .... JV.~.!i?.bJP..gJQ~ .... C.Q.Y~.t..Y. ...... P.~.nn§.Y..l.Y..~DJ.~ ................................................................................ . is a citizen of the United Stat~s and a resident of Pennsylvania, and respectfully applies for Letters of Administration upon the Estate of said decedent, no letters having been previously issued thereon. # d subscribed before me this ... X.:: .............. . day of ............................................ ~~.:, A. D., 19 ....... 9..~.~~. · . '// ~ .......................... {/.. .. ~ ............................................... ~ ..................................... . REGISTER . !... .. COMMONWEA H -OF PENNSYLVANIA } .. WASHINGTO C UNTY, ?Jt SS: And now ...................... ?.:..: .......................... , 19 .... 6.9., comes ........ ~.Y.~.r..~.:t.t. .... B.Yg.h.~D.~.R ...................................... . who being du worn doth depose and say that... ..... he ............ will well and truly administer the goods ·and chattels, rights and credits of ................................ J..~m~.§ .... :a.'!:\g.h.~D.~.U .................................................................. , deceased, t~ the best of ... b.1...§! .. skill and judgment in strict compliance with the laws of this Commonwealth, mind- ful of the laws relating to inheritance taxes . .¥ Sworn subscribed before me this ..... e... ............. . REGISTER ·- / I~ .~~ i •• .') l ·' -=#= ;< c3 0-3 . . . ht,.t8-~f-~~ APPLICATION FOR :• Letters of Administration . ESTATE OF . JAMES BUCHANAN . ....................................................................................................... Deceased R $ ............................. : .. . Letters .................................................. ~... · . p If[. 0 p $ ........... .,t. .... , ............ .. Extra Alias . . . . . . . ...... $ .. ~ ............................. . ·certificates . . . . . . . . . .... $ .................... : .......... .. Renunciations ........ ~; ... $ ............................... .. t;; .................................... ~~~¥,"""""~'1"" $ ...... ~': ... : ...... : ......... .. ..................................... f82""""";~~-f:'?l,"""' "~'!'~ ...... _ .. ~··?_·· Total .......................... ::-::.1............... ... .. ........ !:.:· ... c ............ .. 0--J l .. .. -·.-. .....,., ~;;J ·-· \...._../ ~::g ti3 v> •• 1..n V1 ......... 2?5·'-·~c£~~ · /..: .. ~ .. Atto~ney ~2 /1~~~3 Iii-.:<J , . I .,~ I I I II ~-'L:• J .... .. · ... •, ·~ . ··' " r----,---------~~--------;-------,._-. -_ .. -, -------:-_.<.-·. ·,--:-.... --:-.;.'~, -:--:-----------------~ j ! --~~-· .• ~:-<-,_..:; Estate of J. ~m.~. ~ ... F3. ~ ~-Al:iill:i.~ ..................................... . late of ~~~-~-~J~g_t.9J:l ................................. , Deceased } No ............... of 19 ....... . . KNOW ALL MEN BY THESE PRESENTS, ·That we, .. ~Y..e.:r.~.t.-~ ... J?.ll.q~~~:J:l ... ~.~ .... ~.f..~.~~-~;p~~-· Ei~.~---~~.1.~.~-~---~$.B:.~.~-S. ... J:i'~.~-~-~-~-~if. ... ~~-d .............. g ~~J~I:i.Il. ~.Y. .. 9. .9. .• .... 13. ~Jt.+ll1.9.r.f3 .. 1 ... -~vl_q._ ~ ... ~ ~ :r.~. ~.Y. .............................................................................. . all of Washington County, Pennsylvania, are held and firmly bound unto the Commonwealth of Pennsyl- vania, for the use of those interested in the estate, in the, sum of . Ji'i.v.~ ... .ff.unO.r~.d .................... Dollars, to be paid to the said Commonwealth, to which payment, well and truly to be made, we do bind ourselves, jointly and severally, for and in the .;.,h~fe, our heirs, executors;-administrators; succe'ssors and assigns, . ana~-~ each and every of them, firmly by these presents. Sealed with our seals and dated the .... 8..tb.e ...... day of .......... }~.~~.l:i.t'.Y. .................. A. D., one thousand nine hundred and ........ Si..x.ty.JU.n~ ................ . THE CONDITION OF THIS OBLIGATION IS, That if the above bounden ......................... . mNerett Buchanan ................................................................................................................................................................................................ Ad~inistra tor or any of them, shall w~ll and truly administer the estate according to law, this obligation shall be void as to those who shall so administer the estate; but otherwise, it shall remain in force .. Sealed and delivered in the presence of: 8ttatrittrnt nf @lurrty I, ------------------------------·---------······----~-------------, surety in the sum of $--------------on the administration bond in the estate of ------------------·---------·---------------·--------·----------··--····· say that I reside at I • ------------------· Washington County, Pennsylvania; that I am the owner of real estate, the title to ~hich is in my own name and duly recorded, situated in .................................................................................................... , Washington County, Pennsylvania, worth above all encumbrances $ .................. -............. _________ ; and that I am wotth the amount expressed in said bond, over and abo.ve my just debts and liabilities. ·---·--------------------------------------------------------------------------------------------- -----------------------------------------------------------------------Street P.O. &tatrmrnt · nf ~urrty I, -------------------····-·-------------------------------------· surety in the sum o-f $-----------------------------on the administration bond in the estate · of ........................... _________________ ............................................... -.................. , say that I reside at ----·----------·--·--·-----·-----------·------·--:----• Washington County, Pennsylvania; that I am the owner of real estate, the title to which is in my own name and duly recorded, situated in .................................................................................................... , Washington County, Pennsylvania, worth above all encumbrances $ ... , ................. -......................... ; and that I am worth the amount expressed m· said bond, over and above my just debts and liabilities . ......................................................................................................................... Street P.O. COMMONWEALTH OF PENNSYLVANIA, } ss-WASHINGTON COUNTY, '"' . And now ......... ,.............................. 19 ............ , comes ........... ·-··-··················-.. ··········--····················································-.. ································ who being duly sworn, says that he is acquainted with the financial standing of the securities to the within bond; that the said obligors have each executed the said bond and thtit the sureties thereto are the owners of real estate in their own right of value more than the penal sum of said bond over and above all incumbrances and exemptions. Sworn and subscribed before me this ................ _________ _ day of .................................................................................... A.D. 19~ ..... .. ···-····-·---·-------------------------------------·--------------------------------- Co. :·. _...(( . ' I' ~~ . .i I 63-69-28 No .... ~~03 ................... i\~miuiatratinu 1inM IN THE ESTATE. OF JAMES BUCHANAN ................. '-· And now ---"-~~~---'l:"_,: ______________ , 19 .... !?~ .. Bond appro:ve_d and :-LeHers issued to : .•• ~ • J ~- -' .. ;,; loo ;, .•• J ,, !) Everett· Buchanan ··········------····------:-.. i ......................... ~-----·····-... ----- r~-.. "b9 .. "~~--~~i~~~l~.~---~·c:.-;,,,, ........ . ·<fl jJ D· ~ i'l__. .. ____________________ ,_.,ua~_e.l.l __ ~_:p,m~_, ____________________ _ Register Bond Book ---~'---------------------Page---~------ BADZIK PRINTING ~9 DONORA --,:i ., 1 ;I l " ,;, ,. ' ' f ,. l \. ,., .:,' v vJ ,;. ":.{ l u ,· .~ '\• ·I ( I " .- IN RE: ) In the Orphans' Court of ) ESTATE OF JAMES ) Washington County, BUCHANAN, ) ) Pennsylvania. ) ~ 3.-(or-;;J. g-Deceased. ) No. IN AN ESTATE OF LESS THAN TWENTY-FIVE HUNDRED ($2,500.00) DOLLARS UNDER ART. II., SEC. 202 OF THE FIDUCIARIES ACT OF 1949, P.L. 512, 66 , AS AMENDED TO THE HONORABLE, THE JUDGE OF SAID COURT: The Petition of Everett Buchanan, by his attorney, John Solomon, Esq., respectfully represents: 1. That your petitioner is the brother of the deceased, James Buchanan. 2. That the residence of the decedent was 541 Chestnut Street, Washington, Washington County, Pennsylvania • . , 3. That the decedent died January 4, 1969, at Washington, Washington County, Pennsylvania. 4. That the estate of the decedent is in a small amoun , not sufficient to warrant administration and filing of inventory, account and audit petition. 5. That the estate of the decedent is composed entirel of personal property, being cash in the amount of $1,000.00 arising out of an action in trespass due to an accident which occurred January 4, 1969, causing the death of James Buchanan. 6. That the decedent left to survive him the following heirs: NAME AGE Everett Buchanan Sui Juris RELATIONSHIP Brother RESIDENCE 956 Addison St. Washington, Pa. Estate of Truman Sui Juris Brother Glendale Heights, Buchanan West Virginia Harry Buchanan Sui Juris Brother St. Anne, California Roy Buchanan Sui Juris Brother Frederick, Maryland And, furthermore, there are no other heirs who may have and assert a claim for the share of the estate of the decedent. 7. That your petitioner is sui juris. 8. That the only creditors of the estate of the decedent are as follows: NAME Abel Funeral Home PLACE OF BUSINESS 1290 Jefferson Ave. Washington, Pa. Ambulance & Chair Service 75 Braden Street Washington, Pa. John Solomon, Esq. Estate filing fee & Bond Jean E. Hamel Steno Fee TOTAL AMOUNT $ 921.00 25.00 35.00 20.10 $1,001.00 9. That this Petition for settlement is made pursuant to the provisions of Art. II. Sec. 202 of the Fiduciaries Act of 1949, P.L. 512, as amended, as James Buchanan, deceased, domicile in the Commonwealth o~ Pennsylvania, in the County of Washington, and leaving an estate composed. of cash not exceeding Twenty-five Hundred ($2,500.00) Dollars. WHEREFORE, your petitioner prays your Honorable Court to enter a Decree of Distribution of cash in the amount of $1,000.00 without further notice or with such notice as your Honorable Court may deem necessary and without grant of letters testamentary. '1 .. _ COMMONWEALTH OF PENNSYLVANIA ) ) SS: COUNTY OF WASHINGTON ) Personally appeared before me, the undersigned authority, EVERETT BUCHANAN, who, 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. Sworn to and subscribed before me this 19th day · • · :__. __ DARLENE NICHOlAS , -. ~-Notary Public, Washington. Washington co, ·' J~yCominission Expires January 17. 1972 Everett Buchanan IN RE: ) In the Orphans' Court of ) ESTATE OF JAMES ) Washington County, ) BUCHANAN, ) ) Pennsylvania. Deceased. ) No. DECREE OF DISTRIBUTION ~ AND NOW, this ~--day of October, 1970, the foregoing Petition for settlement of an estate of less than Twenty-five Hundred {$2,500.00) Dollars, having been presented in open Court and upon consideration thereof and upon motion. of John Solomon, Esq., Attorney for the Pe.titioner, it is ORDERED, ADJUDGED and DECREED that the cash in the amount ·of One Thousand and no/100 {$1,000.00) Dollars shall be distributed in the following manner: TO: Everett Buchanan, the sum of One Thousand.and no/100 {$1,000.00) Dollars, to be applied to the payment of the creditor of the estate. By the Court, ·, / / r}J ; .~ <;_ ' ' / ~.· ' f ,) .· t • .. In the OrphanS' Court of Washington County, Penna. No. l3--'=-'j-· :J-J IN RE: ESTATE OF JAMES BUCHANAN, Deceased. ..-•• PETIT_~~tmi ~~· i A~,W"AN :f!;STA·~E. OF ·•f LESS THAN .T:.W~)N~-FI~ f!U.·N .. .ORE _:.1; ($2,500.0ot. nQliLARS UNDER 7r ART. I I • ' ~EC .: :202 Qf THE . -~3( FIDUCIAEt:~ ~~ OF ~ .. 94~_,';:) ·~ P. L. ~6~ ;.~s AMENDED .;W Jy ;~E~ ~ .;, },~ .. ' ~ ~ ~ I t~~t (~~d {' J "'\ i ATTORNEY AT LAW , l JOHN SOLOMON r ~ WASHINGTON, PA. 15301 d~' 23 WASHIN~ TRUST BUILDING I "'l ,/ -":> -I V" ~ ~ ~...!:, l I I N R E E S T A T E OF JAMES BUCHANAN DECEASED : . . . . . . 0 ... I .. ' IN THE COURT OF COMMON PLEAS WASHINGTON COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. TERM 19 PETITION FOR CITATION TO THE HONORABLE THE JUDGES OF SAID COURT: AND NOW, this day of Op~ , 19 7'/ , comes the Commonwealth of Pennsylvania, by Marco s. Sonnenschein, Deputy Secretary for Taxation, for Milt Lepus, Sedretary of Revenue, who avers: 1. That James Buchanan, deceased, (hereinafter re- ferred to as "the Decedent"), died on January 4, 1969. 2. That a Petition for Letters of Administration was made by Everett Buchanan, Administrator, (hereinafter re- ferred to as "the Administrator"), .on January 8, 1969. That Letters of Administration were granted to the Administrator on January 9, 1969, as evidenced by the Register of Wills' Bond Book 63-29-2303. 3. That on June 4, 1976, a certified demand letter was sent to the Administrator, 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 "A." ..... 4. On October 15, 1976, Special Assistant Attorney General David Abrams telephoned John Solomon, Esquire, who indicated that the Inheritance Tax Return would be filed on October 28, 1976. 5. That as of the date of this Petition no Inheritance Tax Return has been filed by the Administrator of this estate as required by Section 70l.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 Sec~ion .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 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 Administrator, directing the Administrator to appear and show ca.u!?e why said Inheritance Tax Return in the estate of. the Decedent, should not be filed as required by law: and to~~urt~er direct that the costs of .. ' ' -this action shall be borne by the Administrator • . COMMONWEALTH OF PENNSYLVANIA • Sonnensc eJ.n Secretary for Taxation FOR: Milt Lopus Secretary of Revenue ... ' CO~~ONWEALTH 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 arfd says that the facts set forth in the fore- going Petition are true and correct to the best of his knowledge, information and b~lief. Sworn to and Subscribed before me this 6' z5t day of~ ~;.~ NOTARY PUBLIC My. Commissior ~l(oiro& Marc~ 17, 1979 Hurisburg, Pe. Oaupl\in Co~mty For: Milt Lopus Secretary of Revenue ..... ;·~; : .: ' ~ ~..... ·'·~· ·.' ,; ... ~ .. ''· -~,-: ... · ... .. . ' : •. ' -;_ ··. '.;.·. . .. . ·. ' ~ . . . ' . ~ ~' . . . . . ·.· ·. ,. ... ~' .. ··. •. ' .... .. . . ··.•. . ..... . ,.. ;. . ... \•: '..: ·:' ''.' ... .•:.· .,. _.:~( :· :'.~ . ;: .· ' ~ • ! :. ·· .. '•' '· '· ., ,:. .•• · •• ••• ;j •' •. . . . ~-. :-. . ·,· .. ... .... . '•, _.·:';•, . . .. . ·. . ,•. ·, -: -~ Rcc;..sJo (1-76) •.: .·· ... ~ _: _:' : .. ~-: . • ; ." '/ I\. . .. ' .· .. ·. ·.· _.., .. ' ,. ' ._ ' ·.,. ' ' :L •r ~ ,.;;:' ,_· .: ~ ,:··~·: ·,.· ,· . : ._; · . .' • ."'< ;<, " . . --: · .... .. : • ' " "• •. ,.; • . : <l-t-~ COMMONWEALTH OF PENNSYLVANIA :q • , DEPARTMENT OF REVENUE. .::;-.. tJ .. ;. . • BUREAU OF COUNTY COLLECTIONS ,~.~ : 411.S, SECOND STREET . : '·i · HARRISBURG, PA. ,:;f 1 J ' ~:~e::~;~\!~~:~~~reet ""' .. , _.;City, State,.Zip Code kf t • : ; . W~shingbn 'l'enna • 15301 ::~e '~fff~~ ?t~~~~:~~G:Uchanon ..... j f . :_.· -. c:~~. No •. 37-.L74C.9. .·:i Dear Sir: ', i ! 1.'' . . i : ., j . ;. ' . ·: -. ~-;:_T ·we .have recently 6ontacted ,yb~ or your legal representative .advi~ing th~t the above est~t~ was in a d~linqu~nt status. As of . this ~ate, the ~atter has not b~en resolved. , . ·section 701 of the Inheritance and Estate.Tax Act of 1961 requires the personal re~reseritati~e of an estate and/or a trans- feree to make an inheritance .ta·x return. In addition,· Section 711 sta~es that inheritance tax is d~e at the date ot ~he decedent's death and shall become delinquent at the expiration of nine (9) months. Section 791 6f this Act·prdvides that any p~rson who wilfully fails to file a returrt required under· the provision of this Act shall be pe~sonally liable for a penalty of twenty- five percent (25%) of the t~x dete~mined 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 operi because; ~-An inheritance tax return has not been filed; A t~x in the principal sum of ---plu~ six percent (6%) annual interest. from . ; remains due and unpaid. _______ __:_ Accbrdingly, 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. ': I :_ ;~~ ~\ (As c /:' ~':.; .' ,~ .. 7 !_:. Very truly yours, 1:::::: . ~ &c~ James M. Bach, Assistant Attorney General Commonwealth of Pennsylvania r' . £' r• . '·' --o1 ., r. ;.·.,v..) ""~.-:\:S) ... {.l. . .J.-' ·· "'-·(\ ' -'!_., F'OR: Stanley M. Weiss, Jr. Aqpr~ s:;L. R,e.p ly. ·to.: .. ,. ,. t ~ t . . . ·. ·.J Director Bureau of County Collections Depa~tment of Revenue EXHIBIT A tF·' . ., ~· } -~;' i~ ~r,: ,. ~~ "' ~1· ~; ·' ~-,., ···~ .. ~~ i~ k". {' ·'• :· ~ .. t ··-: '< .~ ~~ .. '<' f: ,, I' •l [' ,, ,. I. i / . ' . ~ . ,. ... l l J I t ·., ·' ; ' ., ·' ·-·. (\J 0 (J) . 0 z •. ·-------.... -_ .. _----.. ·-----.,.....--~~- •-.. - -:.~------_-;. __ _ ExHIBIT A I ~ • _:. .· ... ~~- POSTMARK OR DATE ': %%··· Jk· r . ~\ . ' ' , . :-. -: .. · •' .. ·-.1·,~··:-;2•',. ·:. ··.;.. ; ·~-·'·' ,,;,. -·· (See otlter side) ., GPO: 1074 0 · oSI-454 .. ____ . __ ·-·-.. -------. J ~ # ,. ·-• ·•. •' .'•'' · .. ·. '·'"' -~ ... . ;, .... ~ _· ::? ~~~:~::·: l~ ,.,.. -:l_}·:Y~:b:.."'_ ·. .,~ .. ·~' . . ; ._., ,..!":..:;J ., r i i t ' f r. ,. t.· .. .... . ... , . .Jn Wqe alnurf of alnmmnn Jba.a · nf lla11qingtnu Cl!nunty. Jfenn.aylttania IN RE: ®rplrau.n' Qtourt 1llittininu ~ .· . . ~ . ~ Ql Uatinn . ~ NO. 63-69-28 . DECEASED ) ) (1tnmutnttttt~alt11 nf · Jrtutnyluauia ESTATE OF JAMES BUCHANAN, .:· Qrnuuty nf llanlriuytnu !Hi: To: Everett Buchanan· Sur Petition of: Commonwealth of Penh~ylvania, by Marco· s. Sonnenschein . Q;rertiug: llmt . (!tomnuttt~ inu, __ · ==.Ev~e=r~e~tt~B~u~ch~an~an~------- that, laying aside all business and excuses whatsoever, you do fae 'in the office of the Clerk of our Orphans' Court of. \~ ashington. County, . a full and. com- \, .· pl~te answer, under oath, to ea~h and every of the averments· of the said· petition, on· or before Thursday· ,' the 26th. day of_~M~aJ-y _____ _ . 19 77, at 10:30 o'clock~. M., and show cause why if any there be, why the Inheritance Tax Return in said estate has not been filed; and further abide the order of our said Court in the premtses, If you fail hereof, the petition may be taken P~O CONFESSO and / decree ,• •·. a made against ·you. . WITNESS the Honorable Paul A. Simmons, Judge of our said Court, at Washington, Pen~a., the 14th .day of __ __..t.A~pLL.r-Li-Ll. ___ _ 19_TJ_. David Abrams E ----~~~~~==----------sq. Attorney for Petitioner. (Seal) ~9 / / . ! -·-.. ·~ ·.'· ·; ' :. ! -~ ,,- ·' i 'i ' r ~ ·{ ' J. ~ ' ; . •. . t l I• ' ' '· I N R E E S T A T E . . . t . . . IN THE COURT OF COMMON PLEAS OF , JAMES BUCHANAN . . . . WASHINGTON COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION DECEASED . • 0 R DE R NO. TERM 19 .. :· .. Now, to wit this the /.3 upon consideration of the foregoing day of J__ li1 ~~ , 19?) , Petition, i! is ORDERED and DECREED that YOU, Everett Buchanan, Administrator for the estate of James Buchanan, deceased, are hereby cited to be and appear at Courtroom No. _;-:-· on the Z ~-day of , 19/7, in the Courthouse of Washington County, Pennsylvania, at / t>!'J7);1 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 Administrator; said Citation returnable 't:Miila'ey ·~~cu.~-, {6k_ (?aJ BY THE COURT .. 1 ,,r " ·' 0 :; "' L ____ _ l·-· I , . ,_ ' . ... I i ....... ..; , tn APR!? Pi' 11 09 H.'"' ~ . ~ ~ .. H i. ~~ E C ! !": ., ~.. ;~· , :/ f L L ~ VlASHil:,:T~ ·: ': :., ;··,\. IN THE COURT OF COMMON PLEAS WASHINGTON COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. TERM 19 PETITION FOR CITATION ESTATE OF : ' ,_t/:/..1 ~ ([pJ~~, .J:f1,) (. .. -- ' ···~~<1-/;V/71 .. ~-·.._ '.' ·., "\... . . "' R E E S T A T E OF JAMES BUCHANAN DECEASED 0 R !1 E R . . , .j:~·~t~~~T~~ ; • f . I "'·~·· "' , •"",r:,_.)~~~~l ~ ••• ,, .t .•. '. ,-.~1-R_. ~·'!. ._, ., .. ~ . ~ . !'' -\'~il·· ~ r· ; , , ~ '1\ · ~ ~~ ~-.:~:~~'~!; v; ",· '• ··;;.\•._'!~~ l • ~ • .. ~~;;.:~ ... 'Jt~: .. :..r?;i '. ·~ . . ;;{"'' t.y; .. }"ill J_-~1 f.r~t IN THE COURT OF COM_MON PLEAS ~~ NASHINGTON COUNTY, PENNSYLVANrJf;1 ORPHANS' COURT DIVISION K l, i f' ' r~ ·-~·. l •. And'now, to wit, this .:J d day of~ 1•7 7.J t appearing~ the Court that a Citation was issued in ~e withl~~ ase to show cause why the Inheritance Tax Return ~n said estate 1:. as not been filed and; further, it ap?earin9 to the Court that !1. ubsequent to i:he issuance of said Citation, said delinquent ret:~, as filed, upon motion of David Abrams, Esquire, Special Assistan~ !. . ~· . t torney. General for the Commonweal~ of Pennsy i vani a, Attorney t~: ~etitioner. It is hereby ORDERED AND DIRECTED that all proceedin'"f, Jni tiated under the wi ~in referred to Citation are withdrawn ant'! t the action so conunenced terminated upon payment of all costs ~ I t ~ncured for issuance of said Citation, by Respondent nilmed therett. .• , t I I . , } I t i' f. I BY THE COURT ,. Jl ... r• ,. -~. " r.. .. .. ; '· ' •. r· ·- IN THE COURT OF COMMON PLEAS WASHINGTON COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 63-69-28 IN RE ESTATE OF JAMES BUCHANAN, DECEASED ORDER OF COURT ,~ ..... ~.' )l't\.~~x~ !.;. : l ., • ' ' "\\Yl UA>::::, r"_·,;•·\\'•· .. _: ·1 .... ,,., . ·~\\ ~l A\\\';'::> ITitVfn ABR.A\is. ESQUIRE ~"~; ,.- ;f.; SPfCII\l ASSISTt.tn ATTOR''EY GENERAL ;,•/. ::·.: COMMONWEALTH :JF PEiH!~•YLVANIA ". ;:: 3:-... '~ .. ,:.: ,:vL.:uc ( '· .. l /~4-3s- S . r ' ~ • . J PITTSBtiRGH, PENNSYLVANIA 152~ ~( L~_~, \--~3 ('S 'Vd '·oo NOl~N!HSVA\ Sl1i/n :JO t!3.lSW3U l v ...... f r·, -.I ~1-{H CiVIL.:.~ A:..r".~'l• 0 · · 1 I ,. ~nr I' I I H a t n .I. , '0 'J l l -I ·" I J .-l I I l l ,, # . \ I IN THE COURT OF COMMON PLEAS OF. WASHINGTON COUNTY, PA. -(Orphans' Court Division) ' e ct In Re: ) z -) "' r.~~·" < Estate of ) No. 63-69-28 ---..2 > .J ::·:: ; :; cc !;>It~_:; >-) I Ill :z,.,. rr. "T' ~ z JAMES BUCHANAN, ) -'-• z (/J c ::: ~· Ill ,,..,..,.._._ .. < ' II. -) ~ t...r: ::-~~ I C>.'',> "'~ ~ ' ·--! i Deceased ) ,· ..._'I~~ ' 0 !, ' ~ • • • ~ 'c-1---!;"".¥>:-~ ·.' C) ···'f •• ::r" \_,,.d z .:··;; f.~.. ,-; . :,J::D "' I: ,~ .... -c.-l J .... : _ _,. Ill ,,_:-... -=-,, ' --· <t \~ 3: ? ~:~ :. .:._o { ~' f-q ._: . .,.: '>:··-I'·~. ,.... ~ ,_ ....,, -~ HEARING O!'L_INHE B1.1!li£L TAX CITATION (A.) a: e 1-Ul a .J <( ti a :I BEFORE: THE HONORABLE PAUL A . SIMMONS, ., :t Judge of the said Court 1-r-N -- Ul 'IT ME: Thursday, May 26, 1977 a: At 10:30 A.M. Ill 1-a: 0 ---II. APPEARANCE: David Abrams, Asst.-Attorney General Ill a: 1-Department of Revenue a: :I 345 Fourth Avenue, Pittsburgh, PA 0 u Representing the Commonwealth .J ~ u II. II. 0 e \ I -., ' Janet A. ,Jackson } ' Official Court. Reporter · ( .. •. ' 'r 2. , THE COURT: The next case is the . --- case of James Buchanan. I think it's -- misspelled. Is it Buchan? I don't know. .. e MR. ABRAMS: Well, the Commonwealth-1-- <( THE COURT: I don't know whether z <( this is misspelled not. I > or .J > I (J) z z --· Ul MR. ABRAMS: They have II. i i 0 -.... B-u-c~h-a-n-a-n. That's the way they I!) ~ I I: --(J) have it. <( \, ~ I ; ...: ~ THE COURT: It's misspelled on the 0: e .... (J) a file. .J ~ u a :::l MR. ABRAMS: In this case, your .., l: ... ,... -- N Honor, once again, I was informed by Ul --0: Judy Oller in the Inheritance Tax Office Ill 1-I 0: 0 -----D.. that Mr. Buchanan in the office today I Ill was 0: 1-lr -- :::l filling out the necessary forms. He's 0 u .J -. <( ninety-one years old. Regretably, Mr. u k: -I Ll. I 0 Solomon didn't take care of the matter e . ---but it has been resolved. And I will -- prepare an order on that one as well. THE COURT: Very gooa. ******** ! I \, I i I i (Proceedings concluded) ! 'I I ' ,, c z < > ..I >-Ul z z 1IJ 0. z-o 1- CI z I: Ul < 3: t a: 1-Ul 0 ..I < u 0 :l ... :1: ... ,.. (II 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 trranscript of the same. ~ a/~A-~----Janet A. Jac~~ Official Court Report~r The foregoing record of proceedings Ul at the hearing in the above cause is hereby approved and a: 1IJ 1-g directed to be filed. 0. 1IJ a: 1-a: :l 0 u ..I < u II. II. 0 By the Court, . ~~~-"'-"'-~----ul A •. Si~mons, J. 3. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS REQUEST FOR LEGAL ACTION BuJeau File No. co. No. 37~~;4-9. Everett Buchanan 926 Addison St. Washington,Penna. 15~~1 ---------------• residing ot _______________ ......._ _____ _ In Washington County, Is the Administrator of IWOPorty fonMrly owned by . -__ J'-am==e=s'--B-=u::..;c::..:h~a;:;;;n=en=-----, who died on _1_-_4_-_6_9 ______ In Washington County. The attorney for tf.o estate Ia __ J..,;o;...;hno;;;;;,;._S_o..::l:....o..::m::..o...;n~------whoso oddrou.la ---------- 421 Washington Trust Building, Wasbing.ton,Penna. 15301 Tho above named AOministrator . '. Is In vlolation of tfle ptovltiui of the Inheritance and Estate tox lows of tf.e Comlftonwealth of Pennsylvania In the following. respect: S 1 -IX] Failure to file on Inheritance Tax r.tum on or Mfofe ~•:.::-~4t:-::...2u0"--------- t 2 -0 Failure to file o copy of tho Federal Estate Tax return on or before---------- 3 -0 Failure to file a copy of the Federal Final Lotter. , 4 -0 Failure to pay Pennsylvania Inheritance tax due in tho amount of $ ---- on __________ _ I have made the following demands for compliance without results: Dote of demand .· Nome of peraon contacted Title 5-14-76 Atty.John Solomon A_t_t_y--.----- 6-4-76 Atty.Johri SOlomon Atty. ------6-4-76 Everett Buchanan Adnlr .. before it became ~el inquent Method of contact RCc-529 Rtc-530 reg.ma11 Rcc-530 cert.mail A formal notice of demand WOI sent to tf.o taxpayer by certified mall. This demand has been Ignored. A copy of this notice together with tf.e certified moll return receipt Ia attached hereto. I recommend that tf.o following legal action be taken to compel compliance: 1 -O A lion be filed with the local Prothonotary against real estate owned by the decoclont. 2 -~ A petition for citation be filed in tho local court. 3 -O A civil complaint be filed In tho local lower court. Additional remarks: I•etters were taken out on 1-9-69. B.B. 63-29-2303 The estimated Pers & Real is·none. The Admr is still alive and living at the above address. ____ 6~-22=~7~6L------------ (Date} (Signature) Chief Appraiser II (Title) . ' .l RCC•48 (12•J6) REQUEST FOR LEGAL ACTION Estate of James Buchanon Date of Death 1-.4-69 Tiekler filS Commonwealth of Pennsylvania Department of Revenue Bureau of County Collections / --------------------------------------------------------------------------------------------------------------------------------------------------------------------------- County of Bureau File No. 63·69-29 Co. No. 37-174-9 Nl'lme and Address of Fiduciary (ies) or Transferee Everett. Buchanon 956 Aclalson· St. llashington.Penna. 15301 Name and Address of Attorney ------------------------------------------------------------------------------------------------------------------ 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 compliance: 1. 0 A petition for citation be filed in the local court for failure to file an inheritance tax return. 2 D 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 $ plus interest from • (Provide justification on reverse side.) .3. D A lien be filed with the local Prothonotary against the real estate owned by the decedent to be followed by a petition for citation for failure to pay Pennsylvanja lnheritan~e tax d~e in the amount of S ---------plus interest from 4. ~ A petition for citation be filed in the local court for failure to pay Pennsylvania Inheritance tax due 128 09 . 4-··70 in the amount of $ _____________ • ___________________________ plus 1nterest from . ' I have made the following demands for compliance without results: Date of Demand 9-2~77 ---:9~-8-77 9-27-77 DATE Name of Person Contacted Everett BUChaiion SIGNATURE Title Aamf. USE REVERSE SIDE FOR ADDITIONAL INFORMATION Method Contact Rcc-529 RCe-530 ciri. Adm.Officet' X RCC-46 (4--74) COMMON~EAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION RECOMMENDATION OF THE DEPARTMENT OF REVENUE TO COMPROMISE OR WRITE-OFF TAX CLAIM Ti.ckler #18 _w __ a~sh_~~·n_g~~-o_n ___ COUNTY Estate Of J·ames Buchanan C F'l N 37-174-9 B F'l N 63-69-28 ------------------ounty 1 e o. ur. 1 e o. ------- Date of death __ l_-_4_-_6_9 _______ Date of filing of Appraisement _6_-_3_-_7_7 __________ _ Name and Address of Attorney_N_o_n_e _____________________________ _ Name and Address of Personal Representative Everett Buchanan Washington, Penna. Date on which current and active lien was last filed __ .....;n:..::..;:;o..:.:n::.::e:__ __________________ _ Action initiated by Harold A. Smith A&n.Officer I 11-3-77 (NAME) (TITLE) (DATE) Real Estate Personal Property s~ooo.oo 'J'l !"'--Transfers ::r.. r-- 0 ... Gross Estate s~ooo.oo ,_ =a= Debts .& Deductions · 41146.10 • CJ Lt..'~) CO:' ~.,_,.9ui \.0 Clear Value 853.90 > ::') _j ..... lU <r __ , Tax Assessed®lS% 128.09 C.> uJ a l!.J 0::' r_J Tax Paid Q: :::::> >-r.n,_. ,....___ . Balance of Tax Due 128.09 :z Interest to Date 57.41 from 4-4-70 to 9-23-77 :_"') ;:n. 0 0 Total Amount Due 185. so· c • .:-:;z: It is hereby recommended that the inheritance tax record in the above estate be adjusted. as follows: _____ _ r ,,. Be Marked Closed j A proper investigation has disclo.sed: that letters of administration were taken out on the • + i above mentioned estate on 1-8-69. The Inheritance tax Return was filed on 6-3-77. There is a tax due of $128. 09:6,•but due to the age and hea.:l.th of the Fiduciary I recomend that this estate be marked closed. See memo from Greg Cieniewicz Enforcement Unit. (ATTACH ADDITIONAL SHEET IF NECESSARY) NUv 1 i. ,~77 Approval Recommended on-....,.....----=--=--------. ~~D'f'/3!JIM¥rwj.., Signed ~U ~· FOR BUREAU OF COUNTY COLLECTIONS DEPARTMENT OF REVENUE Appro (DATE) Signe~ --=JA~N~1~0~1l>.!J9Zu..8/L._ ___ ~G-- FoR ATTORNEY GENERAL r \ r 1 0 .. •. " ..... ;: ~t\1 .;.: :· ·:.. J' \ ~~ .~., .:··~~·~~~~~ .. ~\::·. ,---------' . .-. -. ~~~-·;~~~:lj t~~~:~-.~~-~:f;~----_-------"-. ·-. / ---~----o----------~--. Form No. RCC~2 (~70) RHIS FORM REQUIRED IN ALL ES;A;ES wiTH GROSS ASSESTS ·uN.DER $10,000. UNDER SECTION 701 OF ACT OF JUNE 16, I 1~ E';~CTIVE. JANUARY 1, 1962. (FILE IN DUP~ICATE WITH COPY OF WILL ATTACHED!. b3-{;9-~ i .~ •. OFFICE OF' THE REGISTER OF WILLS \.-. County of Washington Everett Buchanon 956 Addison Street Washington,Pa. --------~~~~------~--~-----------------of ______________________________ ~~--------~ (Name) (Address) being duly __ ..;s;...;w;.;..o_r;;;..;...n;._ _____ according to law. deposes and says that he is the Administrator . (Exec., Adm., Legatee, Etc.) oftheestateof James Buchanan whoselastresidencewas ·chestnut Sto Washington,Pa. ---==.::....:;; __ ...;;.;;..~..;;.;..._:______________ (No.) (Street) ______ W_a_s~h,-:-i+~='g,._t--:-o-::-n-:-:-::==o::r-----deceased, and that the whole of the estate of said decedent. who died. __ l_-_4_--:-:6:::-:9:-:=----- !City; Borough or Township) (Date) consisted of: ' REAL PROPERTY REAL PROPERTY INi 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 ' Personal Property Settlement from lawsuit 5,000.00 ' . ; - ' - oK w J " 10.. 0 d ·~ f) - NOTE: You rn:ay expedite the processing of this return by filing with it, and as a part of the r'eturn, 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 E:igned 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 acco~f is registered. .:: ·· 1· Jointly Held Property I I Transfers within TWO YEARS Prior to Death -' ' . Estimated V.&lue , -."' That at the time of death there was no 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 11ccess bY. another as agent or deputy, with the exception of the following:- NAME AND ADDRESS OF-BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX· IN NAME OR NAMES OF ' HOLDERS TO DECEDENT - BENEFICIARIES RELATIONSHIP SURVIVED AGE OF LIFE. BENEFICIARIES AND ADDRESSES (If steJ)-children or DECEDENT TENANTS OR INTEREST OF (State full i-Iames of all and their addresses who have an in-illegitimate children ANNUITANTS BENEFICIARY terest, vested, contingent or otherwise, in estate.) are involved, set STATE YES AT DEATH OF IN ESTATE forth this fact.) ORNO DECEDENT , ' . ~ ··- .. . --- . ., .. .. ' ..------- I . '<;.. R&SIDENT DECEDENT DEBTS AND DEDUCTIONS CLAIMED ' NOTE: List first five items in the spaces so provided, observe notations thereon, and instructions. 1 • DEBT OR CLAIM NATURE OF SAME AMOUNT THIS COLOMN ~-------~~~~~~~~-----,----------~~~~~~~----------,~~~~.--m~EGISTERONLY Abel Fun~ral Home Funeral expenses paid S 1, 176 00 $ • ~~~~~--~~~~--~~-----r------~--~------~--------------r-~~---r-~-------+----Ff. John Solomon Everett Buchanan ' OTHER DEBTS AND CLAIMS Waslers Flower Shop Everett Bu¢hanan XXX Farrell Jackson Ambulance & Chair Service S. ~lJbi te & Sons Rev. ·Ford ·Observer Reporter Washington·cemetery Harvey Stuart Family exemption (will not be allowed unless decedent.died residing with a spouse or children.) Administration Expenses • Counsel fees • and investigation Fiduciary commission • (*) See Note below Flo"t-\Ters Food after funeral Coroners· Transcript Gravestone Priest Advertising Opening & Closing of Grave notary Filing Fee .t----~.:...:.·~§_~·Qo=·~:~+-· ----+---- 1,765 00· 250 00 75 150 20 25 400 50 25 160 9 3 00· 00~ 10· 00 00 00 oo· 00 00 00 Note: The estate agr~ to advise the Register of Wills if the amount ac~ally paid in settlement of any fee, commission or debt is greater or i less than the estimated amount claimed and allowed. · · · Subscribed and sworn to before me this . . . . . . . . . . . . . . . . . . . . . . ~ ~ 1 •. V,.-.~4./-n~~~ ('\ ...... _ (Executor-A ~~ ~ .~.~.· ' . day o( .. :Y. f.~~ ...... , 19.77 7JJ.c ···· ~rr~o~· ·WASHINGTON, WASHINGTON CO., PA. •'-PlilES FEB. 27 (Street Number) Appraiser _In ~e event tha~ any futur.e interest in this estate is transferred in possession or enjoyment to colla.teral ilEiirs of the decedent after the ~x.,rr~bon of any e!ltate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer inhentance taxes at the lawful collateral rate on any such future interest REPORT OF THE REGISTER OF WILLS . I, the undersigr)ed duly elected Register of Wills in and for; ............ County, Pennsylvania, do respectfully report that I have 1 aUowed debts and ~eductions in the amOunts claimed by deponent, except as to those items where a greater or les er amount is set forth ·in the last ~ol to the right in said schedule above, which greater or lesser amount ~sei the sum allowed as eduction. 1 . Dated: .... · ...... /?;./fl7······.······ ~~ ...... -:-· :~y. .... · ......... f · = eg1ster of WJlls . p ' . ... "' .J ~· t. Fa'rm No. RCC-62 (6-70) · Will . l : .Administr~tion: JNo. ~ ·,. · ...... Year . ; .. . , . ' ' . . • . ' IN THE I' •• MATTER OF THE.APPRAISEMENT OF THE ESTATE OF Deceased Late of .. · ..... ; ......•.................. County of .... : ........................ . Commonwealth of Pennsylvania REPORT AND APPRAISAL 'ttd ··oo N010NII1S~M S7l!M -~0 1::!.'1lSID3~ .. J.i'JVtLL S ;{ J II U 11 H ... /'~ 2 ~d ~2 A~tJ 8Ld 11 Q. :7 lj .J ' ' .;:.r. I ..:( "-¥- ,., ' p.:. -, ... ·. I RCC-81 (8·73) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 NOTICE OF FILING OF APPRAISEMENT Everett Buchanan (Executor or Administrator) IN YOUR REPLY PLEASE REFER TO Inheritance Tax Division In Re: Estate of __ J_am_e_s_B_u_c_h_a_n_an ____________ --'-_ __ w_a_s_h_i_n-=g~t_o_n __ County_ File No. 63-69-28 D~ar Mr. Buchanan, You are hereby n oti fi ed that the...-:-:o_r .... i-=g~i:-n--:a-:-1 _____________ _ opproi sement in the estate of __ J_am_e_s_B_u_c_h_an_an __ -=--::-:,.....,....,.-::-==-------h~s been fi lej in the office of the Re_gister of Wi lis of Washington · County on une 8 , 1922.., Said appraisement reflects the fallowing vti I uoti ons: · Reo I Estate------;::-....,.."""--;::;....-----persona I pro perty ___ S_.:,_, O_O_O_._o_o ____ _ Transfers ______________ _ Joint I y Owned -----;::--=-:..-=--;;::....-----T ota I _______ 5_..:_, 0_0_0_. _0_0 ___ _ As to such tax that is paid within three months from date of death, ci five (5%) p~rcent 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; arid twelve months when death occurred prior to December 22, 1965) from dote of death, ·in:terest at the rote of six (6%) percent per annum is charged. Any party in interest who is aggrieved by this notice may object thereto within si:xty days after receipt of said notice as provided by Section 1001 of th heritonce and Estate Tax Act of 1961, 72 P. S. 2485-1001, P. L. 373. Dbte June 8,1977 Signed -.---:~;AL~~k__:~:;;:;;~~~~- Title a;~~;JT Date of,Death: January 4,1969 Note: This is not a bill. CJ 'I ... J RCC-39 l'S-68) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT Estate of Buchanan (Last Name) James (First Name) SUMMARY DATE OF DEATH 1 -4-69 FILE NO. 63-69-28 (lni tial) REPORT OF INHERITANCE TAX APPRAISER I, the undersigned duly appointed Inheritance Tax Appraiser in and for the County of ____ w_a_s_h_i_n....::g:....t_o_n _____ _ 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: __ J_u_n_e_8...:;,_1_9_7_7_· __ _ REPORT OF THE REGISTER OF WILLS I, the undersigned duly elected Register of Wills in and for Washington County, Pennsylvania, do respect- fully report that I have allowed deductions in the amounts claimed by deponent, except as to those items where a greater or lesser amount is set forth in the last column to the right in Schedule "F", which greater or lesser amount represents the sum allowed as a deduction. Dated, ~ f(dJj INVENTORY Real Property (Schedule Aj Personal Property (Schedule B) Transfers (Schedule C) VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED $ $ $-------+--5,000 00 Joint-Held Property (Schedule E) TOTAL GROSS ASSETS Less Debts and Deductions (SCHEDULE F) CLEAR VALUE OF ESTATE Valuahon of life estates or 5,000 00 4,146 10 853 90 FOR USE OF REGISTER ONLY Taxon$---------~-- Taxon$---------4--- Taxon$----------4--- Taxon $---------~--- COMPUTATION OF TAX Taxon$ _____ ~~~--4~~ Exemptions=======~~= Total Estate ________ --'--- TOTAL TAX Less tax previously paid I BALANCE / Less 5% of tax if paid within 3 months after death BALANCE OF INHERITANCE TAX DUE Add interest at rate of 6% from ------to ------- 2% $ 6% $ $ $ $ • $ $ $ $ AMOUNT OF ESTATE TAX ASSESSED $------+-- Estate tax paid $ _____ ___J __ BALANCE DUE Add interest at rate of 6% from ------~10------ 128 08 (•) 128 08 $------------4---- $------___J __ $ _____ ___J __ $-------4--- TOTAL TAX BALANCE $,------+---PAID $ ______ ___J ___ I ,. As evidenced by Charitable Exemption Certificates issued· by the Secretary of Revenue. ... ( \ Will Administration (·No. IN THE Year ........... . MATTER OF THE APPRAISEMENT OF THE ESTATE OF Deceased Late of. County of Commonwealth of Pennsylvania REPORT AND APPRAISAL ,, ~· ... ... r • i RCC-2 (2-64) ' . ,::t}r DEPARTMENT OF REVENUE BUREAU bF COUNTY COLLECTIONS HARRISBURG, PENNA, 17127 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX . APPRAISEMENT DATE June 8,1977 COUNTY Washington FILE NO. 63-69-28 Whereas, __ J_am=e=s_B.::.u:..::c:.::.h:..::an=..;an;;::.;;., _ __... _______ 1ate of ___ w_a_s_h_J._· n_g;:;_t_o_n ______ _ in the County of ___ t'V_a_s_h_i_n_.g~t_o_n __________ Commonwealth of Pennsylvania, having died on the 4th 19 69 , seized and possessed of an estate ~nwealth 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. Appraisement Unit Description of Anet Values Made for Inheritance Tax Purposes $ Pers: See copy attached to appraisement 5,000 00 I I ' ' ~ - 'tr-lashinqton C Oltllty RESIDENT INHERITANCE TAX APPRAISEMENT Estate of James Buchanan Deceased. Late of Washington Date of Death, __ ..:1:....-;.;:4~-~6:::..;9~----'--- Appraisement Docket Vol., __ 3:::;....:.7 ____ _ Page, 174-9 No. 63-69-28 Filed in Register's Office, June 8 19_]_1 Am.ount of tax due,$-:---------- , DEPARTMENT OF REVENUE Received, Examined and Approved, --------- Wrote cibo.111 Appraisement, Appeal f1'om Appraisement, -------- Entered imd charged, ---~------- " '• ...... i