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Home My WebLink AboutOC1969-0138 - ESTATE OF LIPSKI·~-.. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE: ESTATE OF JOHN LIPSKI APPEAL FROM REGISTER 1.The undersgined,AGNES CZADANKIEWICZ,was duly appointed Executrix of the Estate of John Lipski who died testate on November 5,1965. 2.On or about November 25,1966 Agnes Czadandiewicz, Executrix of said Estate,filed an Inherttance Tax Return for Insolvent Estate,a copy of which is hereto attached and made a part pereo£.Subsequent to the filing of the said Inheritance Tax Return,it was brought to the attention of the Attorney for Agnes Czadandiewicz that real estate conveyed by John Lipski,the decedent,on June 6,1961 and recorded in Deed Book 1104,page 160,wherein he reserved to himself a life estate with a remaindel in fee after his death to Agnes Czadandiewicz and Anthony Czadandiewicz,her husband,said deed was recorded on June 6, 1961. 3.The conveyance from John Lipski to Agnes and Anthon~ Czadandiewicz was with consideration inasmuch as they agreed to maintain support and keep the said John Lipski so long as he livec and assume payment of a note at the Western Pennsylvania National Bank in the amount of $3,403.37 4.The Attorney for the Petitioner has requested the Inheritance Tax Transfer,Inheritance Tax Division,to set forth their assessment and as to how they arrive at same;and after re- CO:1NOW:iEALl'H OF pr;N~':3YLVANlit. COUNty OF WASHINGTON ..~, ) (.sS. ) Jefore ~e,the undersigned authority,personally appeared Agnes ~c~z~a~d~a~n~d~i_e~w~i~c~z~who,being duly sworn according to law, depose ','and say that the facts set forth in the forel:;oing ___~Al.ll=pu;p::.::e;;.::a;l;,;l:..-are true and correct to the best of her persona.l knowledge,inforn,ation and belief. Sworn ~nd sLoscribed before me this e3Ptlrd.Ye:::~'~'Pub~ EVELYN C TEL,.ESKO,Notary P br CANONSBURG,WASHINGTON CO U Ie My Commission expires Mar.i;'Ai'969 , ""ce-'"(2-64.•~:.-b COMMGMWUL TM 0'PINMSYLV"",.A "'.ITMI"T 0'RIVENU£ IU••AU OF COUNTY COLLECTIONS TRAMS"'R INHERITANCE TAX DIVISION .....".,"" .....,d1(.•..... ....,Ao. INHERITANCE TAX RE'TURN FOR INSOLVENT EST ATES ONLY OF RESIDENT DECEDENTS COUNTY of_...JW~a...sh-.uj.LIng¥l-lto.an.L..._ This retum must be completed II"detail and flied In 1upilcote..with the f~e'Jisterof wills In the County where the decedent resided'wi'"In one 1 y@'ar "ft.dote of death,'unless on extel"sl"n is qrClnt<>d by the Secretory of I~pvenue. --~-----:-~-------------------- "~I • I John Lipskiofthee'tate of. Will Ad",n.Ho,19__I,__~Czadankiewicz-of 218 Cherry Avenue,Houston,pa, (Name),(Addre..) Milc.1;\ beiltf duly sworn according to low,deposes and say,~,that he i,5the _""'-E~x""-e""'_cu~tr......iux ,.......- (Elloc.,Adm"LelJO'-e,etc,) _--l.:.".c.,'Iate of Houston.pa. •(CIty,Borou?h,or Town'h}e.) dec",.d,e"d t"at the whole of the estafe of s(Jid decedent,who died on "November 5,19~ (Oate) C....i.tH .f the auets listed below and that allowable debts and deductions exce.d.d the fair mcirk.t value of the au."and .........'.1fanio TrGnsfer Inheritance Tax is due. $1,750.00 $1,510.00 ,40.00 25.00 40.00 60.00 13.00 -5,"00 70.00 TOTALS Funeral expenses Opening of the grave Church services Nursing services Nursing services Letters of administration Witnessing Will Attorney's fee,preparation of Deeds,etc. Undivided one-half interest,,in and to All those two certai~ lots of ground situat'e in the Borough of Houston,Washingtor Co,Pa.,be ing known and des ignated as Lots Nos"113 and 114 in the Cummins Realty Company's .A.ddition to Houston, which plan is of record in the Recorder's Office of Wash. Co"Pa.in Plan Book No.3 page 102. Upon one of the above described lots of ground there,is erected a two story frome dwelliOf!house,containing fOur -rooms----"-.--. -" Name of Poy.e Real.Estate Wi /I iam E,Speakman "St.Patrick Church Father Simko Joan Rowley Ann Brehm Josephine'M.Douglds John Kouk'iis M.E.Kusturiss ,{ ;; '9)\~1 '1 .'-fi{:.i.J .: ",--I......:1 ~,J: J r---SI-,7-5-0-.oo-:---+------~ ,REPORT OF INHERIT'ANCE TAX APPRAISER,"<i~,t.·,' I,the undersigned duly appointed Inheritonce Tax Apprai.ser in and for the above County do re'lMtctfully r.port that 1 hove approlled the r.al and personal property as reported in the foregoing schedule ot the volues I.t forth opposi"each It.m.I" _t.w h !ge,DIlJjal;.lt=co='=u=m=n=t=0=t=h=e=r=!9=h=t'==:;==::::-.---'---'--'----..:..---'-----.==:.:..:.:.,.::...:.:.:..:::.::::.:.:.:.::.:.:..--r------.....,..jjln....cI.Inheritance Tall APII'll .er ~ DEBTS AND DEDUCTIONS Amount Amount Af'~ve.~1,1;> Noture of Claim Clalllled by 10,1...,:.~, 5w....411 ,u••~rit.;before me ...-J S'6eJ of &'"19 66,;;'Jf;:,~(1;/2i~Z: =;;;;;.;;-;:.---:~·,;;...;;:-;t"l'\;ilt"~t;I~~a.;'~,.d;j~:~<C~ILl~,nt.:±I\~l.ln!±.f.~!f,..~,D:!t",h~,'I!§;;,..=================~======:;:;=_;:;;;---;;;;::1 TYIN .f .U."r·'·";""Ii,,~.,~(),.';Dopor......t ,',~, Reof !UaMvR'tflt.!.""_::.".'i II ;lll;9 .SSETS Estimatod ~,~ Proporty,Jo'lnt1y (Attach additional sheet.if necellory)Morkot CAUTRJR 1HoldProp.or (Do not wrlt~'"1Tron.fon 'Description of Aaset Value In ",I...._."_, ~'•'~ ~, ,: :I'~I TOTALS $1,763.00 REPORT OF THE REGISTER OF WilLS I,the undersigned duly elected Regist.r of Wills in and for the obove County,do re.pectfullyreport that I hove allowed deductions in the amounts set forth in the above schedule QI clalm.d,except where I have s.t forth 0 great.,or I......O..OUllt in the la.t column to the right,which greoter or lesser amou.''••••n..the sum allow.d os 0 d.ductlon , Date of Approval:Register of Will." "EXHIBIT A" ~"r:~~:.,''f "~-R i '. '. .' ".February 10.1~69. The Director.~-".' .Bure~u otcounty'Coll.eotions, Department of.'Rev'enue, 26 s.Fourth'St.,'. aarrl~burg,Penna.;17120 ATTU:MR.RICHARDt.WITMER.• .. lNRE:'"ESTATE OF 'JOHNLIPSJU ,:..::.Inh.'Tax Asses·sment .No.138.of -1969 •OrPhans'Court Division' -Court ~fCommon Pl~~soof WaShinaton Co.,pa•.. Dear S1r:- Enclosed,herewith..please tjnd Appeal from Register In the above estate,raled ,by M.E.Kustur1ss.Esq., Attorney for Petitioner,Agnes Czadanklew!cz,Executrlx of the ~sta.te otJobn Lipski,decss&ed.in duplicate.for your attention•. rmltkh 2 'Encl. CO:Inh.'ru.Dept- Wash.JPa~ Russell Marino_""""""'"';~_..R.=_gllllll!~...s....t_.e_r__:.o_r'_w_l_1__1_-s _ INSTRUCTIONS TO DELIVERING EMPLOYEE O Show to whom,dale,and 0 Deliver ONLYaddresswheredelivered10addressee (Additio11al charges requiredfor these services) ~~RECEIPT Received the numbered article described below. REGISTU,!D NO.SIGNATURE OR NAME OF ADDRESSEE (Mlisl alUla,s",/iII,tIill) INSURED ND. ---_,I ---.,.••~""""'7154s....-1IQ",-J \'t ............ ...~-r~. c...~r-,.....,..,....,......-c i t l -00=r ... -l::::' ~ /CJ ~?~ JOHN LIPSKI#deceased 4:.,'"' ESTATE OF LAW OFFICES PEACOCK,KELLER e.YOH E EAST BEAU BUILDING 68-70 EAST BEAU STREET WASHINGIg.N,P~153011 ...--::/B~:'??7,.z ~-~- i?~v :E::o ...... /",l-..f"f1 ..):f!J -v en G"')c- It"::r:-C/)-<n cn.z -/1":"11-'1 ~/.C')rr,r:. -I ;;0 (_1:;.~~3:: •C)p. o~::u;.;:::z: """0.~en INRE: IN THE COURT~OF COMMONPLEA OF WASHINGTON COUNTY»ENNA ORPHANS'COURT DIVISION • • , ~~ '- ~, ,'("'~I ,r'-. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVAN A ORPHANST COURT DIVISION IN RE:ESTATE OF ) ) JOHN LIPSKI~deceased)138 of 1969 ~:.,,"...._.)~ STIPULATION AND NOW~thisAday of June 1969~A.D..,it is hereby stipulated and agreed by and between Michael E.Kusturiss~attorney for the within estate and Charles C.Keller,attorney for the Commonwealth of Pennsyl- vania,as follows: 1.The following described real property situate in the Borough of Houston~Washington County,Pennsylvania has been appraised at Eighteen Thousand Five Hundred Seventy and no/IOO ($18,570.00)Dollars and this appraisal is concurred in by the estate. Two lots fronting on Cherry Street on which is erected a two-story frame house,garage and block bUilding (shop)"as more fully described in deed dated June 6~1961~of record in the Re- corder's Office of Washington County~Pennsylvania,Deed Book 1104,page 160. 2.The taxpayer shall receive a credit against the above appraise- ment of Thirty,-"four.Hundred'Three .and',r37/100 ($3)~403..~37:>Dollars"repre- senting the balance due on a mortgage against the above property as of November 5,1965~the date of death. 3.Inheritance Tax at the applicable rate shall be paid on a net Fifteen Thousand One Hundred Sixty-six and 63/100 .appraisement hf ~~~~XI:Oix&&($15~166 ..63>:-Dollars. IN WITNESS WHEREOF"the undersigned has set their hands the day and year first above written../~~~JJ f~l)Jl(r?~ ,Michael E.Kust riss, Attorney for the Estate of John Lipski" d eased. ,.,., IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY1 PENNSYLVA IA ORPHANSI COURT DIVISION IN RE:ESTATE OF o JOHN LIPSKI1 deceased. ) ) )138 of 1969 ) ORDER AND NOW.,this~day of June 1969"A.D..t the within Stipulation is approved and ordered filed. 03 (;Z'6~) COt.4I.4~WEAlTH OF PENNSYLVANIA .:rrroRTIlIEHT OP REVENUE BUUAU>Or:COUNTY COLLECTIONS TRA"'SFER)~HERITANCETAX DIVISION INHERITANCE TAX RETURN FOR INSOLVENT EStATES ONLY / OF RESIDENT DECEDENTS CO UNTY OF _-lWJ.ald.slllh.ui.un:wgJ-ltol£ln.L-_ TI";.i;;;r~t.lJfp must be completed in dptl1ii and filed in duplicate,with tn..K",dstpr of Wills in the County where the decedent resided within'one year ofterdate of death,unless en pxtensian is :~r'mteJ by the Spcretary of K"venue _____Iate of_of the estate of .J.J:>!ollh.un-JL~~i4'P!ilsl.'>k..Li- Will Admn.No,19__1,Agnes CzQdCln.kip'fi.L>ic....z~of 218 Cherry Avenue,Houston.Pa. (Nome)r"'"(Address)"'Mr~c,;' being duly sworn according to law,deposes and says that he is the~_-!E~x~e~c:<.!u~tu.r_'_'ix~_ (Ex<!c"Adm"Legatee,etc,) Houston,Pa. (City,Borough,or Township) deceased.and that the whole of the estafe of s9id decedent,who died on !-N~0~v~e:=m~b7'ec!..r...:.5~,~1..!.9~6~5:...__ (Dote)I conll,ted of the assets listed below and that allowable debts and deductions exceeded the fair mal-kef value of theass~ts and • "<I P."uyllfonio Transfer Inheritance Tax is due. Department Valuation CAUTION (Do not writ.e in this space) Estimated Market Value ~.(Sl9notur .,I'(Title) ."1,:q1)9 ASSETS (Attach odd.itionol sheets'if necessary) Description of Asset Type of AssetF1;f'L",. Real Esto¥.~Ftet'I5·::'xr "( Property.Jointly Held Prop.or Transfers I I.: Real Estate Undivided one-half interest,in and to ALL those two certai lots of ground situate in the Borough of Houston,Washingto Co,Pa.,being known and designated as Lots Nos.113 and 114 in the Cummins Realty Company's Addition to Houston, which plan is of record in the Recorder's Office of Wash. Co.,Pa.in Plan Bo<;>k No.3 page 102. Upon one of the above described lots of ground there is erected a two story frame dwelling house,containing four rooms Inherltonc<!Tax Appraiser Amount Approved by Register 40.0025.~00 40.00 60.00 13.00, 5.00 70.00 Amount Claimed $1,750,00 DEBTS AND DEDUCTIONS Nature of Claim Funera expenses Opening of the grave Church services Nursing services Nursing services Letters of odm inistrat ion Witnessing Will Attorney's fee,preparation of Deeds,etc. TOTALS Nome of Payee .'\Wi .jam E.Speakmank\St.Patrick Church !'t.d 'Father Simko Joan Rowley Ann Brehm Josephine M.Douglas Joh n Koul<lis M.E.Kusturiss TOTALS $1,763.00 REPORT OF THE REGISTER OF WILLS I,the undersigned duly elected Register of Wills in and for the above County,do respectfully report thot I hove aI/owed deductions ;n the amounts set forth in the above schedule as claimed,except where I have set forth a greater or luser amou in the lost column to the ight,which greater or lesser amount represents the sum 0110 e as a deduction ~.-"."• Dot.of ApprovaI:-L~~c..e.~a:.t.=:Z-A';-...-,.e....-f,&~·~~:rf'2.....'../~~/!f!-,- Register of Wins -, ,. -Imo .' RCC-BI (2-64) CQMMONWEALTH OF PENNSYLVANIA' DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHE~ITANCE TAX DIVISION NOTICE OF FILING OF APPRAISEMENT AGNES CZADANKIEWICZ (Executor~) IN YOUR REPLY PLEA•• REFER TO 36-256-6 In Re:Estate of...:.J..:.O.:.:H.:.:N--:L::;...;I--:P_S~K-I_-_-_--_,__ ____-....;W,;;;.A;;;;.S.:;;;H,;;;.IN;,;.;:TG;..;;T..:.O.;;,;.N County -File No.9342-145 Dear Mr.Czadankiewicz: You are hereby notified that the .original appraisement in the estate of...30hn Lipski has been filed in the office of the Register of Wills qf Washington County on December 19,19~.Said appraisement reflects the following valuations: Real Es tate __--'-....--__---...-1..;."...7.;..5°.....-.0-°.....-- PersOnal Propert~--.....-__ Transfers -...-:;'....-;:;=~;;---..- Total -_-=lL,J7~5;:..;0:;.;:~;.;0;.;0..........._ As to suc~tax that is paid within three months from date of death,a five (5%)percent discount is al!owable.AS to any tax that remains unpaid after one year froDl date of deatn,interest at the rate of six (6%)percent per annUDl is c~arged. Any party in interest w~o i~aggrieved by an appraisement may appeal therefrom as provided by law. Date December 19,1968 DATE OF DEATH:November 5,1965 ESTATE INSOLVENr Note:This is not a bill. "CC-~-,';5-67) ~'OMMONWEAL TH OF PENNSYLVANIA' TRANSFER INHERITANCE TAX RESIDENT DECEDENT LIPSKI,JOHN FILE #9.342-145 ~. November 5,1965 SUMMARY / FILE #9.342-145 TtEPOHT OF INHERITANCF.TAX APPHAISER I.the undersigned duly appointed Inheritance Tax Appraiser in and for the County of #6.3 Washington ,Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at the values set forth opposite each item in the last column to the right in Schedules "A","B","C"and "E". Dated:ti=~;:~~~1S:~SE~~ REPORT OF THE REGISTER OF WILLS I,the undersigned duly elected Register of Wills in and for Washington .., County,Pennsylvania,do r"spectfully 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 ( :::e:~allowed ~_::::uction.~L ~n$td) REGISTER OF WILLS VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED 5;1,750.09_.$1,750.90 $--------- Estate Insolvent--- INVENTORY Real Property (Schedule A) Personal Property (Schedule B) Transfers (Schedule C) J oint-Held Property (Schedule E) TOTAL GROSS ASSETS LESS Debts and Deductions (SCHEDULE F) CLEAR VALUE OF ESTATE Valuation of life estates or annuities . . . . . . . . 1,750.0'0-· 1,76.3.0;°.1,750.00 1,76.3.00=~~==.-======..:= ESTATE TAX ASSESSMENTS ~------ C01WUTATION OF TAXFORUSEOFREGISTERONLY Tax on $~_._~R%~_ Tax on $10~""~ Tax on ~:-&%============T~x on 5;•__~1!'i%$ Exemp tions=7=======:-"-(':') Total Estate __ TOTAL TAX $___ Less tax previously paid $~~~==~==\___ BALANCE $------Less R%of tax if paid within 3 months after death $======:= (':,)As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. BALANCE OF INHERITANCE TAX DUE $------- Add interest at rate of 6%from to $--~-----AMOUNT OF ESTATE TAX ASSESSED $~ Estate tax paid ~_ BALANCE DUE $_ Add interest at rate of 6%fromto $~_ TOTAL TAX BALANCE $__ PAID $ FQR USE OF REGISTER QNLY ADJUSTMENTS NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason,same should be noted below,with short explanation. Will ( Administration ~No. IN THE Year . ./ MATTER OF THE APPRAISEMENT OF THE ESTATE OF JOHN )··:i:Y8.I<.I,.........'ri~~~~~ed Late of ....HOUSTON . County of WASHINGTON Commonwealth of Pennsylvania REPORT AND APPRAISAL r .~ ;' Form RCC-2.COMMONWEALTH OF PENNSYLVANIA DATE ................P.~9..~.n.P..~!..........~.~.~......~.~§.?...,. ':'"OtPARTMENT OF REVENUE ..,~RESIDENT INHERITANCE TAX .................w:§,§.J;~m~.9..!!...............................~_.COUNTYBUREAUOFCOUNTYCOLLECTIONS HARRISBURG.PENNA.J7127 APPRAISEMENT FILE NO..............93.44.::.14.5.........................._................ --..--.~ Whereas,...............................~9..hn)A.p..~.~.~................................................................................late of ..:.......,............J~9..~.s..~.9.P.-............................................................. in the County of ...............................~~.~.~.~!.!-.~~...................................................................Commonwealth of Pennsylvania,having died on the .........................5....t.h........................................................day of ...................~.?y~IIl~~~...............................19...9..5....,seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,.............................W.!.~.~....G.h.~~~..................................................................,an appraiser duly appointed according to law, having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such future interest. Unit Appraisement Description of Asset Values Made for Inheritance Tax Purposes $ REALTY: Undivided one-half interest,in and to All those two certain lots of ground situate in the Boroguh of Houston,Washington County, Pa.,being known and Elesignated as Lots Nos.113 and 114 in the Cummins Realty Company's Addition to Houston,which plan is or record int i!he Recorder's Office of vlashing County,in Plan ! Book No 1 D8.a:e 102. Upon one of the above described lots of gound there is erected two story frame dwelling house,containing four rooms.1,750 00a 'T'nt..tll 1.750 00 Estate Insolvent I I form~;:':fhbl::::rh~worJl·/.l~~~·~:;o~e~~:~~~~..~~iS;Z;i?' ~7~~~:=~Nu C\"and Street) ......................6<1<....-";!J'"....................................Penna. (Pon 011I01) .-...... " .............Vf.ASH.l.1'lG.'l'QN County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of JOHN LIPSKI...........................................-.-. Deceased. Late of HOUSTON......................... Date of Death,N9.y.~ml:b..l3.;r 5..,J..9.~.2 . Appraisement Docket Vol.,2..9.. Page,?5..9.:::-.9.No 9.?4.?~~.4.5.. Filed in Register's Office,.P..~c.~m9..~.~l9.,,19 9..$.. Amount of tax due,$. DEPARTMENT OF REVENUE Received, Examined and Approved,. Wrote abo.ut Appra-isement, l,. 1{ :Vti~"OI"'l [.If'!1 '"\'-lIHC''d Uov'V..L '.>1\'J'in SilllNl ;:\0 'H:llS10]l.I oNIB \1 i'~'"'1 -I ]SSnI:J ~~~,i e, Appeal f,.om Appraisement,. Entered and charged,. 6~ J~ 6 UV 21 ~inr 69~ t ChI "'-:1·...... ,.h ,, •<• ..j 'f RC C-SI (2-64) COMMONWEALTH OF PENNSYL VAN IA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION NOTICE OF FILING OF APPRAISEMENT AGNES LIPSKI CZADANKIEWICZ IN YOUR REPLY PLEA.E REFER TO 36-241-4 j In Re:Estate of J_O_H_N...;..._L_I_P_S_K_I _ _____\:..:.:vA=SH=I,;.,N.:::G..;:,.T...>::O~N'-----County -File No.9342-145 Dear Mrs.Czadankiewicz: You are hereby notified that the Supplemental appraisement in the estate of John Lipski has been filed in the office of the Register of Wills qf Washington County on Febrlla ry 27,1~.Said appraisement reflects the following valuations: Real Estate 18,570.00 Personal Property __ Transfer s ---------r--o-~'7'Tt'__rorn_-------Total 18,5'70.00 As to such tax that is paid within three months from date of death,a five (5%)percent discount is allowable.As to any tax that remains unpaid after one year from date of death,interest at the rate of six (6%)percent per annum is charged. Any party in interest who is aggrieved by an appraisement may appeal therefrom as provided by law. Date _F_e_b_r_u_a_r...;..y~2_7--=-,_1_9_6_9 _ DATE OF DEATH:November 5,1965 Note:This is not a bill. Signed TitIe R CC-39 (6-67) '''O.-lMOl'HfEALTH OF PENNSYLVANIA T~ANSFER INHERITANCE TAX ,', RESIDENT DECEDENT ....J-LIPSKI,JOHN FILE #9342-145 November 5,1965 SUMMARY ~" November 5,1965 Feb.27,1969 rmpOHT OF INHERITANCE TAX APPRAISER I.the unrlersigned rluly appointed Inheritance Tax A.ppraiser in and for the County of WASHINGTON ,Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at the values set forth opposite each item in the last column to the right in Schedules "A","B","C"and "E". --==.J,..:.-:-.~~f::;:::...,/.~.Daterl: REPORT OF THE REGISTER OF WILLS I,the undersigned duly elected Register of Wills in and for ..... County,Pennsylvania,do ~pspectfully report that I have allowed deductions in the amounts claimed by deponent,except as to those i terns where a greater OT lesser amount is set forth in the last column to the right in Schedule "F",which greater or lesser amount represents the sum allowed as a deduction.! Dated: REGISTER OF WILLSSUPPLEMENTAL VALUE;AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED $18L570.9~$18,570.0~_$_ INVENTORY Real Property (ScheduleiA) Personal Property (Scherlule B) Transfers (Schedule C) cT oint-Held Property (Schedule E) TOTAL GROSS ASSETS LESS Debts and Deductions (SCHEDULE F) CLEAR VALUE OF ESTATE 18,570.iliL =====""':~-,- 18,'U0.00- .3 IIS:J:1 !.,J-/tt.('J.J -'-- ======._- Valuation of life estates or annuities . . . . . . . .$----- ESTATE TAX ASSESSMENTS COMPUTATION OF TAXFORUSEOFREGISTERONLY Tax on $f>%<tot;J Tax on $1010 <to.;, Tax on ~i$:/tl..~[j:@ $ Tax on $1Pi'1a $.--, Exemptions (':,).--Total Estate TOTAL TAX Less tax preViously paid BALANCE Less 5%of tax if paid within 3 months after death $-----$=====.~.--$~~---- $======:~ (*)As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. JALANCE OF INHERITANCE TAX DUE $_ Add interest at rate of B%from to $_..-,._ AMOUNT OF ESTATE TAX ASSESSED *_ Estate tax paid $__ BALANCE DUE $_ Add interest at rate of 6%fromto $_ TOTAL TAX BALANCE $_ PAID $ FOf{USE QF REGISTER QNLY ADJUSTMENTS NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason,same should be noted below,with short explanation. I - IN THE MATTER OF THE APPRAISEMENT OF THE ESTATE OF JOHN LIPSKI....... Deceased ""/ /- .. Late of ... County of HOUSTON 'ivASHINGTON Commonwealth of Pennsylvania REPORT AND APPRAISAL -<C ; ~ ~ J ;-... Fonn'RCC-2 .... COMMONWEALTH OF PENNSYLVANIA DATE ~~.1?:.......?.?.J ...J ..~.§..~................................ ~. D~P'4RTMENT OF REVENUE RESIDENT INHERITANCE TAX COUNTY #.§J...JiA.$..H.J..N.G..TQIi.................B~EAU OF COUNTY COLLECTIONS HARRISBURG.PENNA.17127 APPRAISEMENT FILE NO•......9...3..4..f.~.14..5............................................. Whereas,...........................!..~.~.~....~.!.?~.~.!.............................................................................late of .................~9..y..§.T.9..~................................................................ in the County of ...............JiA.SHINGTON..........................................................................Commonwealth of Pennsylvania,having died on the ................................?.t..4...............................................day of ............NQy.e..mb..e..r.................................19......6.q seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,......................w...~......~..~......Q.liA.N~X .............................................................,an appraiser duly appointed according to law, having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such future interest. Unit Appraisement Description of Asset Values Made for Inheritance Tax Purpoles SUPPLEMENTAL APPRAISEMENT $ REAL ESTATE All that certain nronertv situate in the D Il'"h I of Houston,Washington County,Pennsylvania,consisting of tlV'O lots upon which is erected a two story frame hOUSE garage and block building (Shop).Commonly knowB as 218 I Cherry Street,Houston,Pennsylvania.Recorded in the Recorder's Office.Washington County Deed Book 1104 Page 160.lA t:i7(nn I I i I Total 18.570 00 I I I Having been duly sworn according to law,I do hereby ce~~e above appraisement is made in con- formity with law on this .t:?7.~day of '-:;;?~~:)!,..'Jf?~.~~9."L ..............................................................."7 ···············A~~~~i~~~··..····· ........~~:...~;;.•.••••••..••••••••••••..••..••••••••.......;::. ...#§'!J WASHINGTON...................................................County _~1\\,I/)'5 0\-\I'-l ~.' "'-~.-t- -tr....:L..... RESIDENT INHERITANCE TAX APPRAISEMENT Estate of .....J.OHN LIP.s.KI . Deceased. L~te of HOUSTON Date of Dealh,N.o.v.ember .s..,1.9.65 Appraisemcl!t Docket Vol.,}.~.. Page,~.4J.~.4 No Q.:3..4..~.-:::14.S.. Filed in Register's Office,.F.~.b.•......2..7..~J9 6.9 Amount of tax due,$. DEPARTMENT OF REVENUE Received, Examined and Approved,. Wrote abo.ut Appra.isement,. Appeal f,.om Appraisement,. Entered and ch{Jrged,.. ...~-')~ \:\i C9 )S(I .~D.q /llr-l 't1 0 1",11 --"~/1~N \---~ 'Vd "O{J t~O!f)l&m 'P'11A«!'1'~4,~.il {'\,\,\....1 .'~'j'A"'J \:1ii)l"1~l-j"'·,\w"'"t~~.;jl;1..':.~):"1c;:lY r"'+,1II'W~1t!rll ";1"".l ?,~,('~.~\Ylll'(ig~'.Jf"''''~I .:;;...,;)J~l,:r;) lEi..!':11 H 'J \'.cl'lflr.n lSI~~,'"'.r.l ;;i !,..l {~~I:t.1 \~~JJJ Ifl (l'""n.I!~~i I .ll~~~",~t l .,}.!; ., ...~) J. Form RC C·IO DEDUCTIONS ALLOWED IN J 3,403.37THESUMOF$...e,o ..~:~~:~~S~A~ENT OF DEBTS AND DEDUCTIONS OFFICE OF THE REGISTER OF WILLS WASHINGTONOF COUNTY \AND AGENT OF THE COMMONWEALTH SUPPLEMENTAL i"13.1~I/~~ FILE #9342-145 TAXABLE AT 2%J \Register of Wills,Age"t JOHN LIPSKI LATE OF HOUSTONESTATEOF DATE OF FILING APPRAISEMENT 6-11-69 DATS OF DEATH November S,1965 DATE NO.OF NAME OF PAYEE REMARKS AMOUNTVOUCH"" .. Balance of Mortgage due as of date of death 3.40 .37- TOTAL 3.40 37 <1 n.-.r,(',~.1~~L!-~~.f,3 -~ COMMONWEALTH -r.PENNjYLVANI~}. ~_'___ss.COUNTY~J,/J /1l'I ..-~D71 e4 ~_.1/ £AEBY CERTIFY,THAT.TO THE BE.T OFI, MY kNOWLEDGE AND BELIEF,THE FOREGOING ISA JrSI A5TRUJl~T:M~N~F .DE~,FUNERAL EXPENSES AND EXPENsa OF ADMINISTRATION SUBMITTED TO THE EST-'\TE OF 'A,..-j DECEASED.AS DEDUCTIONS FOR INHERITANCE TAX PURPOSES.tl'.~~~._7 IL,,-t WaU,.......,(L.S.) SWORN AND SUBSCRIBED BEFORE ME THIS DAY Of'\111 __ .~-