HomeMy WebLinkAboutOC1969-0144 - ESTATE OF ARNOLDI N R E EST ATE
OF
FERN S.ARNOLD
DECEASED
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 l1u day Of.~,1977,comes
the Commonwealth of Pennsylvania,by Marco S.Sonnenschein,Deputy
Secretary for Taxation,for Milt Lopus,Secretary of Revenue,who avers:
1.That Fern S.Arnold,deceased,(hereinafter referred to
as "the Decedent"),died on June 20,1968.
2.That a Petition for Letters of Administration,C.T.A.,was
made by Kathryn E.Arnold,Administratrix,(hereinafter referred to
as "the Administratrix"),on December 16,1968.That Letters of
Administration,C.T.A.,were granted to the Administratrix on
February 3,1969,as evidenced by the Register of Wills'Will
Book 107-214-950.
3.That on August 23,1977,a certified demand letter was
sent to the Administratrix,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.That as of the date of this Petition no Inheritance
Tax Return has been filed by the Administratrix of this estate
as required by Section 701 of the Act of June 15 t 1961 t P.L.373t
Article VII ,(72 P.S.2485-701)t and Section'703 of the Act of
June 15 t 1961 t P.L.373 t Article VII t as amended (72.P.S.2485-703).
,
5.That under Section 821 of the Act of June 15 t 1961 t
P.L.·373 t Article VIIIt (72.P.S.2485-821)t 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 t
commanding such persons to appear and show cause why the requirements
of this Act should not be met.
WHEREFORE t your Petitioner prays your Honorable Court to
issue a Citation upon the Administratrixt directing the Administratrix to
appear and show cause why said Inheritance Tax Return in the estate
of the Decedent t should not be filed as required by law;and to
further direct that the costs of this action shall be borne by
the Administratrix.
COMMONWEALTH OF PENNSYLVANIA
o •Sonnenschein
Secretary for Taxation
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.
_....'.~-:"'-k-.'
.//Mc~;e$>S.Sonnenschein
//'1)putySecretary for Taxation
For:Milt Lopus
Secretary of Revenue
Sworn to and Subscribed
rtJ-,;
before me this 1tf day
Off(~
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OXFORD TOWNSHIP,ADAMS COUNTY.~•
liM MISSION EXPIRES SEPT.10,1979
Momber,p'ennsylvarliaAssociationofNotaries
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.Ju m~t <!lourt of <!lommon llflrua of 'IIua~iugtnn QInunty.Jrun.ayluuuitr
IN'RE:«@rpl1ttttn.'<trnurt il'lhtininti
ESTATE OF ).)(fir·t t..(NO.63-69~144~RN S.ARNOLD,·~~t a tOU ~e
DECEASED.)..")
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To:_----:K=a=--=t=h=..ry--.;.n=-.=E:::...:.:...-=..:Ar=-n::.::.o.::...::l=..:d.:..-....:..------
Sur Petition of:Commonwealth of .Pennsylvania,by Marco S.Sonnenschein
lit _o.tumtitnttll Inu,--:-Ka_t~h--.:ryn~E_._Arn_Ol_d~_
that,laying aside all business and.excuses whatsoever,you do file 10 the office
.of the Clerk of our Orphans'Court of Washington 'County,a full and com-.
plete .answer,under oath,to each and every of the averments-of the said
-II.;
petitien,on or before-=Fr:...::...=i:...=d=a.......y ,the30t~.day of -December
19_77_,at_10_:0_0_-0'clock~.M.,and show cause why if any there be;
why the Inheritance Tax Return.in said estate should not be filed;
and further abide the order of our said Court 10.the premIses,
If you fail -hereof,the petition may be taken PRO CONFESSO and
a decree m~de agaID:st you.
WITNESS the Honorable Paul A.Sim~ons,Judge of our said Court,
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at Washington,Penna.,the30th.day of November
David Abr~ms Esq_______--'_:u_~_~____.
Attorney for Petitioner.
(Seal)
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NO INSURANCE COVERAGE PROVIDED-
NOT FOR INTERNATIONAL MAIL
(See other side)
STICK POSTAGE STAMPS TO ARTICLE TO COVER POSTAGE (first class or airmaill,
CERTIFIED MAIL FEE,AND CHARGES FOR ANY SELECTED OPTIONAL SERVICES.(see front)
1.If you want this receipt postmarked,stick the gummed stub on the left portion of the address
side of the article,leaving the receipt attached,and present the article at a post office ~er}li6e.
window or hand it to your rural carrier.(no extra charge)_...1.,:.
2.If you do not want this receipt postmarked,stick the gummed stub on the left p.orljon"ot
,the address side of the article,detach and retain the receipt,and mail the article.')/I,!",
3.'lfyou want a return receipt,write the certified·mail number and your name and adbress on i
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.Save this receipt and present it if you make inquiry.
INSTRUCTIONS io DELIVERING EMPLOYEE
D Show to whom,date,and D Deliver ONLY.address where delivered to addressee
(Additiol1al charges reqlli,.erljor these services)
.RECEIPT
Received,the numbered article described below.
REGISTERED NO.SIG~ATURE OR NAME OF AD~RESSJ:E (':Plways 6c/illrdill)
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SHOW WHERE DELIVERED (only ilwIlleSlcd)
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PENALTY FOR PRIVATE USE TO AVOID
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(ORPHANS COURT OFFICE)
03653Septemben29,1976 ,',
NO.AND YEAR 11,1,
DATE FILED
ITEMIZED COSTS:
Pet ror Citation &Order--~~--
Citation
------....'__-...._'_nit=__
,--....l.d
DATE /-//-/d'
ESTATE OF vL~g/~/'
FILE NO.~("0 -{.o 7'--/-</1
'~:.:
COUNTY CODE 6 -3
COUNTY NAME ~a~.
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RCC-315 (4-77)BUREAU OF COUNTY COLLECTIONS CITATION
BUREAU OF COUNTY COLLECTIONS -411 S,2nd ST,HARRISBURG.PA.CONTROL VOUCHER
I N R E EST ATE
OF
FERN S.ARNOLD
-..
IN THE COURT OF COMMON PLEAS
WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
DECEASED
o R D E R
NO.TERM
Now,to wit this the 30th ,
day of November ,1977,
upon consideration of the foregoing Petition,it is ORDERED and
DECREED that YO~,Kathryn E.Arnold~Administratrix for the estate of
-,
Fern S.Arnold,deceased,are hereby cited to be and appear at
Courtroom No.5 ,on the 30th day of December ,1977,in the
Courthouse of Washington County,Pennsylvania,atl0:00A.M.,then
and there show cause,if any there'be,why the Inheritance Tax Return
in said estate should not be~filed;and to further direct that
I ,....
the cost of this action be-borne by the said Administratrix;said
Citation returnable twenty (20)days from date of Service.
BY THE COURT
Ji\fttll'lntt Q1)f iExrrutnr Ql)r·i\~l1ti1ttlltrutllr
(,3-t 9-/'-/-'/S'tutl'of lI]l'ltltl1tt lIlUlliU,!"'.llIt:
(1J,uull1n of Uhwl/inutl1u
Personally before '::",the undersigned uJlthority,a N9t!J!Y.f.!-:!p.Uf...in and for saL]
COllnty and State,uppeared ..J~9~hr.Y.!1 ~.~Ar.!':'g.~9.:who,being du'y
sworn according'to law,deposes and says that S he is the executor or administrator 11'the estate of
.............f.~r.~..~.~..Ar.~~!~dcceascd,that the foregoing sche~~lc·sa~onstitut,a
complete inventory and appraisement of the real and personal estate of....f~m..~..~...A.m.9.!.9 ,
deceased,except real estate olltside the Commonwealth of Pennsylvania;that the fip;ures opposite each item
of real and personal estate in the foregoing schedules arc delt:rminccl and 'stated by the undersigned to
be the fair value of said items as of the elate of the decedent's death,.based upon a just appraisement of each
item made by the above named Executor Administrator.h Ar Id
.,. . . . .28 ~.at ryn E.n ,814 01 n and subscribed befol e me thIs........................l '.'Yz.,
clay .0 '?~.~~~l ..1 J ?!.....~ib..L ;
(seal).'~tCir"'''''''tc _d...iL.e.-f...........................................Kathr~~~nt~~~idtor C.T.A.
My Com.E /10/81 ADDITIONAL INSTRUCTIONS
1.An inventory must e filed within three months after appointment of personal representatiYe.
2.A supplemental imentory must be filed \~ithin thirty days of discover)'of additional assets.
5.1 Original and 2 Copies and:2 HCHI-34,UncleI'$10,000;1 Original ;lt1d :2 Copies and 2 RCRI-33,
Over $10,000,including Copy of Will;1 Original and 3 Copies and 2 HCIU-33,Over $50,000,in-.
eluding Copy of '''ill and copy of Federal Estate Tax Return.
REFERENCE FOR ADDITIONAL COPY
Act of 1947 P.L.513 Sec.5.2,72 P.S.4844.2
1Juurl1tory al1~.A,ppraigrmatt of the goods and chattels,rights and credits which'
were.of f.~~~..?~~~~~.l..?..late of ;.;t!9..~.~.t.~?D.l.._.
IVashing-ton County,Pa.,taken and made in conformity with the above affidavit.
DOLLARS CENTS
1.REAL .PROPERTY:D.B.571,pag~85;33 acres situate in Chartiers
Township,Washington County,Penna.,to-wit:Beginning atapoint in
a concrete bridge in Pittsburgh Pike now designated State L.R.No.62190
being common to tract herein described and land of Chartiers-Houston Jt.
School District;thence by line of land of said School District,South 78°
52'20"West 138.59 feet;thence continuing along said School Distri'ct la d
South 75°35'50"East 70.72 feet to point on northern boundary line of fifty
foot street;thence along northern boundary of said street,being the boundary
line of land of said School District,South 66°28'10"West 523.94 feet to a
point;thence by line of land of said School District the following2 courses
and distances:South 79°20'00"West 298.31 feet to a point;South 6°46'
05"West 69.45 feet to pobnt on Iir:'e of said School District and land now or
formerly of Patsch Bros.Coal Co.;thence by line of land now or formerly of
Patsch Bros.Coal Co.,the following 3 courses and distances:South 58°12'
40"East 478.56 feet;North 14°50'00"West 272.12 feet;North 4°13'30"
East 930~59 feet,to point in line of land now or formerly ofJ.D~Arnold;th ce
by line of land now or formerly of J.D.Arnold the following'2 courses and
distances:South 70°13'50"East 939.70feet;South 70°56'50"East 346.87
feet to a point in aforementioned Pittsburgh Pike,now State L.R.No.62190
thence by line in said Pittsburgh Pike,8°57'00"East 591.78 feet to point
of beginning •.............•..........•....•.....••.•..•.•.•...._..••.55,000.00
2-.PERSONAL PROPERTY:;
(0)Diamond Ring ••••••••••••••••••••.••••••••••~••••••••••800.00
(b)Balance due under Article of Agreement with Harold and
Emma Johnson ••••••••••••••••••••••••••••••••••••••••
.TOTAL•••••••••••••••••••••••••••••••••.••••••58,570.00
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I N R E EST ATE IN THE COURT OF COMMON PLEAS
OF
FERN S.ARNOLD
WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
has not been filed and;further,it appearing to the Court that
case to show cause why the Inheritance Tax Return in said estate
,1977
19
Dec.
TERM
63-69-144
day of30
NO.
ORDER OF COURT
And now,to wit,this
DECEASED
I
III it appearing to the Court that a Citation was issued in the wi thi
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subsequent to the issuance of said Citation,said delinquent
return was filed,upon motion of DAVID ABRAM.S,SPECIAL
ASSISTANT ATTORNEY GENERAL
Attorney for Petitioner.It is hereby ORDERED AN~DIRECTED that
all proceedings initiated under the within referred to )C~tation
are withdrawn and the action so commenced terminated upon payment
of all costs incurred for issuance of said Citation,by Responden
named therein.
II
BY THE COURT
o COURT DIVISION
IN THE COURT OF COMMON PLEAS
WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
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NO.TERM 19
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PETITION FOR CITATION
ESTATE OF
FERN S.ARNOLD,DECEASED
Hon.David Abrams
Special Asst.Atto~'ney General
345 Fourth Avenue
906 Standard Life Building
Pittsburgh,PA 15222
(412)565·535.1 :.","..
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NO.63-69-144 '
IN THE COURT OF COMMON PLEAS OF
WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
/~~-~t,if
DAVID ABRAMS,ESQUIRE
SPECIAL ASSISTANT ATTORNEY
GENERAL
COMMONWEAL~H OF PENNSYLVANIA
345 FOURTU AVENUE
SUITE 906
PITTSBURGH,PENNSYLVANIA 15222
(412)565-5355
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IN RE ESTATE
OF
FERN S.ARNOLD
DECEASED
ORDER OF COURT
/.-----.'
:F'Il ED
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l;fARYEV STUART
.R-~{lt~r~R OF WillS
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I N R E EST ATE IN THE COURT OF COMMON PLEAS
ORPHANS'COURT DIVISION
OF
-\\'1 rJ ~_!II "dl 2I
DECEASED NO."TERM 19 '
l.zv!tJq-1rl
return was.filed,upon motion of
1ItSSIGt'AU'r AftOmmV t'WlDJAt
ORDER OF COURT
And now,to wit,this /()~y Of~,197t
it appearing to the Court that a Citation was issued in the withi
case to show cause why the Inheritance Tax Return in said estate
has not been filed and;further,it appearing to the Court that
subsequ~nt to the issuance of said Citation,said delinquent
DlnD AliUllJ;tJ"S'~C!iL--
Attorney for Petitioner.It is hereby ORDERED AN~DIRECTED that
all proceedings initiated under the within referred to )C~tation
are withdrawn and the action so commenced terminated upon payment.
of all costs incurred for issuance of said Citation,by Responden
named therein.
BY THE COURT
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IN THE COURT OF COMMON PLEAS OF
WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS1 COURT DIVISION
NO.&3 -b 9-/VV
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ORDER OF COURT
IN RE ESTATE
.DAVID ABRAMS,ESQUIRE
SPECIAl.ASSISTANT ATTORNEY
GENERAL
COMl«:>NlfEAItTH OF PENNSYLVANIA
345 FOURTH'AVENUE
SUITE 906
PITTSBURGH,PENNSYLVANIA 15222
(412)565-5355·
.DECEASED
.OF
~e ~/0 S,/}';JC1~/
H.4f'i'iE,(S TU/~F?7'
REG/STEt?OF WiLLS
WASHlNt}TON GO..Pk
r-f/_[""\.t J t.t )I
~78 FEB !6 ~H to 52
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I N RE
OF
EST ATE IN THE COURT OF COMMON PLEAS
WASHINGTON COUNTY,PENNSYLVANIA
FERN S.ARNOLD ORPHANS'COURT DIVISION
DECEASED NO.
PETITION FOR CITATION
TERM 19
TO THE HONORABLE THE JUDGE OF SAID COURT:
AND NOW,this (I W day of ~~k ,197/;comes
the Commonwealth of Pennsylvania,by Marco S.Sonnenschein,Deputy
Secretary for Taxation,for Milt Lopus,Secretary of Revenue,who
avers:
1.That Fern S.Arnold,deceased,(hereinafter referred to as
"the Decedent")died on June 20,1968.
2.That a Petition for Letters of Administration C.T.A.
was made by Kathryn E.Arnold,Administratrix C.T.A.(hereinafter
referred to as "the Administratrix C.T.A.").Letters of Administration
C.T.A.were granted to the Administratrix C.T.A.on February 3,1969.
Attached hereto and made a part hereof is a copy of a document attesting
to said date on which Letters were granted marked Exhibit "A."
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
Specific Bequest @ 15%
Residue Taxable @ 6%
Total Tax Due
$55,000.00
3,570.00
none
none
58,570.00
12,006.15
$46,563.85
5,270.00
41,293.85
$3,268.13
+into from
September 20,1969
II....:.;.~--------~~---__.
4.That.on May 8,1978,a certified demand letter was
mailed to the Administratrix C.T.A.outlining the nature and amount
of tax due and the consequences if not paid.A receipt was signed
and returned to the County Inheritance Tax Office.Attached hereto
and made a part hereof is a copy of said letter and receipt marked
Exhibit "B."
5.That under Section 821 of the Act of June 15,1961,
P.L.373,Article VIII,(72 P.S.2485-821),the Secretary of
Revenue is authorized to request the Court to issue a Citation
directed to those subject to any duty imposed by the aforesaid
Act,commanding such persons to appear and show cause why the
requirements of this Act should not be met.
WHEREFORE,your Petitioner prays your Honorable Court to
issue a Citation upon the Administratrix C.T.A.,directing the
Administratrix C.T.A.to appear and show cause why said Inheritance
Tax in the estate of the Decedent should not be paid as required by
law;and to further direct that the costs of this action shall be
borne by the Administratrix C.T.A.
COMMONWEALTH OF PENNSYLVANIA
~rco S.Sonnenschein
Deputy Secretary for Taxation
FOR:Milt Lepus
Secretary of Revenue
---_._-------~----~--'------------------------------------~
COMMONWEALTH OF PENNSYLVANIA
ss
COUNTY OF DAUPHIN
Marco S.Sonnenschein,Deputy Secretary for Taxation,for
Milt Lopus,Secretary of Revenue,being duly sworn according to law,
deposes and says that the facts set forth in the foregoing Petition
are true and correct to the best of his knowledge,information and
belief.
co S.Sonnenschein
Secretary for Taxation
For:Milt Lopus
Secretary of Revenue
Sworn to and Subscribed
before me this ~ti day
of gfPT£m-otR.19"78
4*LUDWIG STEIGLER,NOTARY PUBLIC
My Commission Expires Dec..14,1981
Harrisburg.PA Dauphin County
I·
Address Reply to:
Estate of'e~Arno14
Date of Death ..•/20/6$,'
Fl.le No.'63-69...144_
Re:
DATE;
,EXHIBIT B
.COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OFR~VENUE"
.BUR EAU OF COUNTY COl-L;ECTioNS
(2-77)'.
'l4l~.hI'yn Arnold•w.Pike Street
HoustQn,l?enru,.153.~
Cur review shows that this estatereroCiias ppen because:
We have recentlycotitac.te.d YOll 9F your legal representative<,
advising that the above estate was J,.Dp.gelihqu(~ntstatus.As,of this,
'date,the matter hasnpt been ~esolved.·.
X Tax in tb0'principal Bum of 3,Ola..O~,plus
----six percent (6;';)annual intereXt""from 9/~)/~_9__
remains due and un~aid.
Inheritance tux returns anli tax payments must be filed with
the Register of Wills of th~cDunty fnwhich the decedent resided at
the time of death.
____An inheritance tclX return has not been filed;
...
Section 791 of thJsActpTovide~thCitatly person who wilfullY
fails to file ~return required .under ih~prov1sions of this Act shall
be personally liable fqr a penalty of tweJ1ty·.,.five percent (25%)of the
tax determined to be due or ~t~ooo~OO,Whichever i~less.This penalty
is in addition toatly ()ther ii.ab~liti\?S iT!lpqsed by the Act.
Section 701 of the Inheritance'and Estate Tax Act of 1961
requires the personal representative oian'~stp.tea.ndlor a .transferee
to make an inheritance taxieturn.~n p.ddition,Seition 711 states
that inheritance tax is due at the de-Heqf the clecedent's death and
shall become delinquent at't:hee.l{pi,rat~onof nlne(9)',months.
Accordingly,p}e,lse be adv!.:3ed that tioless the ret,urn is
f i 1 e d 0 r t he t ax due,i 1,:'.1 u d i 11 gin t C :f,st,i s 11 ;:;j.d in f u 11 wit h in
f i f teen d a \'s from the d (1 L ",of t 11 1.5 .L't t e r,p r (:l ~~e~1,.n gs wi 11 b e
instituted in the C6urt of CO~~9n Pl~a8 by thi8 Department to effect
,compliance with th~Ji\"Due 3,()lB.1J~.
lnt.until 5/23/78 1.521.~7fj
\..,:n;n"~f"'.<;'.1t~,of Pcnn;;ylvaW<\'.l\'!,X .{AH.~4,590.13 V «)~tru1yyou r;'f:1~
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-[,CITATIONIRCC-315 (4-77)BUREAU OF COUNTY COLLECTIONS (ORPHANS COURT OFFICE)BUREAU OF COUNTY COLLECTIONS -411 S.2nd ST.HARRISBURG,PA.CONTROL VOUCtiER t 03653.
.-r .DATE FILED september 29,1918DATE
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(r 11&11 19:69-ESTATE OF NO.AND YEAR~'f
FILE NO.t"l I ITEMIZED COSTS:
~Pat t()1!c11;atlon &Ordett 6.00COUNTYCODE
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Citation 3.00
ICOUNTYNAME
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)n W~r C!lourt of C!lommnn 'Iras of .as~ington arounfy.Jrnnsylnania
In He:(@rpqau.a'Qrnurt 1l1tut!ilnU
Estate of
Fern S,Arnold"(ltitatinu No.63-69-J.44
Deceased.
QrnmmnuUltaltq nf 'tuU!iylttauia
Qrnuuty nf lIa.aqtttgtntt
To:Kathryn E.Arnold
!i.!i:
Sur Petition of:Commonwealth of Pennsylvania by Marco S,Sonnenschein.
~r~~tiU9:
lfmt Qrnmmattb Inu,K_a_thr--'!..yn_·E--:...,_·Arn_·_o_ld _
that,laying aside all business and excuses whatsoever.,'you~do file jn the office
of the Clerk of o~r Orphans'Court of Washington County,a full and com-
plete answer,under.oath,to each and every of the averments·of"the said
petition,on or before Tuesday ,the 28th.day of November
19 78,at 9:30 o'clock~.M.,and sh?w cause why the Inheritance
a decree made against you.
Tax in said estate should not be paid;
and further abide the order of our said Court in the premIses,
If you fail hereof,the petition may be taken PRO CONFESSO and
SAl'1UEL L.RODGER S
WITNESS the Honora~le ~Judge of our said Court,
at Washington,Penna.,the 2nd,day of_-=-O-=-c-=-to.:::...b.:::...-=-er::..--,19 ~8__.
Clerk of the Orphans'Court/f-/
David AbramB E____=-'-=""------"'-'''-==-______sq.
Attorney for Petitioner.
(Seal)
I N
,,
R E
OF
EST ATE
,'
IN THE COURT OF COMMON PLEAS
WASHINGTON COUNTY,PENNSYLVANIA
FERN S.ARNOLD ORPHANS'COURT DIVISION
DECEASED
o R D E R
NO.TERM 19
63 -b 9-It/-1-
Now,to wit this the 4 f,/,day of ~,197,)
upon consideration of the foregoing Petition,it is ORDERED and
DECREED that YOU,Kathryn E.Arnold,Administratrix C.T.A.for the
estate of Fern S.Arnold,deceased,are hereby cited to be and appe~
at Courtroom No.~,on the ;;;;.g-m day Of~l9?d
in the Courthouse of Washington County,Pennsylvania,at~~t'~: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 Administratrix C.T.A.;said
Citation returnable twenty (20)days from date of Service.
BY THE COURT
~~4Q"PHANS'COURT DIVI P.J •
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WASHINGToN"COUNTY,PENNSYLVANIA
..,ORPBANS·COURT DIVISION:
.NO.,63-69-;L,4 4
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FERN S..ARNOLD
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DECEASED
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ORDER OF COURT ..
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DAVID ABRAMS,ESQUIRE
SPECIAL ASSISTANT ATTORNEY
GENERAL
.COMMONWEALTH OF PENNSYLVANIA
345 FOURTH AVENUB
SUIWE 906"
PITTS~URGH~.PENNSYLVANIA 15222
(412)565-5355
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I N R E EST ATE IN THE COURT OF COMMON PLEAS
OF
FERN S.ARNOLD
WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
DECEASED ':,,~,....NO.TERM
63-69-144
ORDER OF COURT
19
I
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And now,to wit,this ;1YU.dayof/f/~,19ft
it appearing to the Court that';:~Citation was issued in the
within case to'show cause why certain delinquent Inheritance Taxes
were not paid and;further,it appearing to the Court that
subsequent to'issuance of said Citation,the delinquency was
satisfied,upon motion of DAVID ABRAMS,SPECIAL ASSISTANT
ATTORNEY GENERAL FOR THE CO ONWEALTH OF PENNSYLVANIA
~:
and attorne§;'fqr ,Petitiopep\;:,.it is hereby ORDERED AND DIRECTED
:..'~....•.~",';;.")';':t".',ow.'I
that all pro,g~gdings ini't,;Li!tted under the wi thin referred to
{~~'...'>1~:_
Citation are withdrawn and the action terminated upon payment of
all costs incurred for issuance of said Citation,by Respondent
named therein.
BY THE COURT
/
"
IN THE,COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
'.
ESTATE OF :
FERN S.ARNOL!?,
Deceased.
)-
(,:'.,-NO.'63-69;':;144
"
PETITION TO COMPEL'AN ACCOUNTING PURSUANT TO.'
SECTION 3501.1 OF THE DECEDENTS,ESTATES AND FIDUCIARI·ES CODE
AND NOW,cpmes )vJ:OZELLE:M.IDOINE,by and thr~:)U"gh'her Attorney,THOMAS·"
•~-1 ""
O.V.~EELAND,and 'respettfully r'epresents the .,follo';ling;~
_t
1.The decedent,FERN S'.'ARN0-LD,'·died.June 20th,·1968,se'ized,of both
"..'....
'real and personal property;leaving a Last:Will:and Testament;'but failing to
appoint a personal representative.
2.Kathryn E.Arnold,,daught~i of the'de¢eden~,was duly appointed
and sworn as Administratrix C.T.A.'in the above'estate.
3 ~The Last Will and Testament ~f-FERN S.:'ARNOLD-b.equeathed certain
sums of money to'numerou~benefic~aries,as well as providing that all just
debts be paid.(See EXHIBIT "A")
4.The petitioner herein,as well as petitioner's ITl;other,Maude M.
McElroy,was named as the recipient of a bequest in the Will.
,
5.Maude M.McElroy~s the sister of the deceden~,and the petition-
er is the cousin of th~Administ~atri~C.T.A.
6.,The decedent bequeathed.$200.00 to the 'petitioner herein,and-
$500.00 to Mau~M.McElroy.
7.-Maude M.McElroy died i~June,1979~
8.Peti,tioner'received ,her bequest of $200'.00 on or about April 30th,
1980,after making continuous requests ·for the same.
/.
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9."The bequest to Maude I'1.~cElroy remains unpaid as of the filing.'
of this petition.
10.There is a note signed by the decedent on April 10th,1963 in
favor of the petitiori~r here~n,in the amount ,of $800.00,._::Vi~h annual inte-
re~t payable at_6%~Th~balanc~due-and owing on the·iaid note as bf Sep-
tember 1st,1980 is $2,240..33.~.(see EXH,IBIT "B")
11.The said note has been presentea for payment to the personal re-
..
presentative of the above estate,and demand has'been made on numerous oc-
casions.
J2.The personal representative has refused to s~tis£y said note by
','
not .making payment of the balance due.
..
13.The said note was g~ven at the'deced~~t's request in 'order to pro-
vide funds to enable decedent to pay bills,insurance premiums and property
taxes,thereby preservin,9'the major asset in this e~tate.,
.,.
14.;:The Estate of.FERN S.ARNOLD"is not insolvent;,to the cont'rary,.,
said personal representative is holding approximately $1'00,0.00.00 in estate
,""funds received as a settlement for relinquishment of the right of way to
,West Penn ·Power Company.
15.~umerous attempts to obtain payment of the bequest and note have
been made by the peti~ionei since decedent's death~
W~EREFORE,MOZELLE I'1.IDOINE"petitioner herein,respectfully requests
that the Court compel Kathryn E.Arnold,Administratrix C.T.A.in the Estate
6f FERN S.ARNOLD,to make an accquntin~of her administration in the above
estate 'pursuant to Section 3501.1 of the De~edents,Estates and Fiduciaries
.Code _
··~D~
Attorney for the Estate of Fern S.Arnold
II.
IN RE:
)1t Wlir <!1ourt of QIowmnn JIrus of munqington (!louufy.'rnnnyluuntu
1
(@rp11uun''QIuntt tHui.aintt
ESTATE OF
FERN S.ARNOLD,Qtitatton No.63-69-144
{-fr Deceas~lt·f 21l 1·~U!1tm.ollIDrunt1 n -w.ttttt6Y lUUntt
<!luuuty of liNunl1ittgtou llli:
To:Kathryn E.Arnold,Administratrix C.T.A.
Sur Petition of:_--=M~o=z=...:e:::..:l=:.:l=e~M~.,----=I=...:o::...::d::.=i~n::..::e=--__
~rtrtittg:
lU.r Qlnutmnn~WOU.Kathryn E.Arnold,Administratrix C.T.A.
that,laying aside all business and excuses whatsoever,you do file in the office
of the Clerk of our Orphans'Court of Washington County,a full and com-
plete answer,under oath,to each and every of the averments of the said
petition,on or before Thursday ,the 23rd.day of October
19 80 ,at 9:15 o'clock~.M.,and show cause why said Administratrix
19~0_.
C.T.A.should not file an Account in the above estate,pursuant to
Section 3501.1 of the Decedents,Estates and Fiduciaries Code.
and further abide the order of our said Court in the premises,
If you fail hereof,the petition may be taken PRO CONFESSO and
a decree made against you.
WITNESS the HonorableThomas J.Terputac Judge of our said Court,
at Washington,Penna.,the 10thoday of October
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/I.p(.
Thomas O.Vreeland_______________Esq.
Attorney for Petitioner.
(Seal)
/
STATE OF OHIO
COUNTY OF STARK
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Before ~e,the undersigned authorit~,personally appeared MOZELLE M~
IDOINE,who,being duly sworn according to.law,deposes -and says that the
statements of fact set forth in the foregoing petition are true and-correct
to the best of her knowledge,information and belief.
Sworn to and subscribed
before:~e ,this -£2~9~thll-_
day of'.'September 1980,;
State of Ohio Lif~time Commission
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TN THE"COURT OF'COMMON PLEAS OF WASHINGTON COUN'I'Y,PENNSYLVANIA
ORPHANS I 'COURT DIVISION
ESTATE OF
FERN S,ARNOLD,
Deceased.
"
DEC,R ,E E'.
NO'.'63'-69-144
AND NOW"this --+7-~day"of 1980,upon'con-
sideration of the annexed petition,a Citation is'awarded,directed to
KATHRYN E.ARNOLD,Administratrix C.T.A.,to ~how cause vfhy said Admini-
str~trix C.T.A.should not file an Account:in the ~bove estate,putsuant
to Section 3501.1 of th~D~qedent~,E~tate~an6 Fidd~iarie~tode.
Returnable on the .,.~'day of - .(J C..,0 tJ ~,1980,before the
Honorable ItI"~IH J."7 ~/N"'14<Judge,in Court Room No.If),,_-L-_
at ·t ..../S'o'clock ~-.:....M..
"
.-
By the Court.,
.~L.~,J...
.,
..
•
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHAN'S COURT DIVISION
J
IN RE:
ESTATE OF
FERN ARNOLD,
Deceased.
)
)(NO.l.j-,r:;-/~..1,969_A,.Jl.
(
)
(
C L A I M
To the Clerk of the Orphan's Court:
Index and make proper entry in your official records
of the claim of ROBERT E.WYLIE FUNERAL HOME in the amount of
$1,460.35 with interest,against the estate of the above named
defendant.This claim is filed under Section 732 (b)(2)of the
Fiduciaries Act of 1949 as amended.
The said decedent,who resided at 1550 W.Pike Street,
Houston,Pennsylvania,died on June 20,1968.
Written notice of this claim was given to Michael E.
Kusturiss,Esquire,Counsel for the Estate.
Claimant
314 West Pike Street
Houston,Pennsylvania
Claimant's address
I N R E EST ATE
OF
FERN S.ARNOLD
IN THE COURT OF COMMON PLEAS
WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
J
DECEASED NO.TERM 19
63-69=144 (l
3;'-/0tl-t!""
AFFIDAVIT OF
SERVICE OF CITATION
COMMONWEALTH OF PENNSYLVANIA
ss
COUNTY OF WASHINGTON
I,J'udy 11<1.Oller ,being duly sworn according to law,
deposes and says that on the 4th day of October ,19 78,
at about 4:00 o'clock P.M.,Ene served the Citation in the above
captioned matter in the following manner and at the following location:
from the Central Post Office,Wa.shington,Penna.•by certified
mail to the Executrix:Kathryn Arnold 4 w.Pike Street
Houston,Penna.
Certified Mail Receipt
#532584 Retunred 10/6/78
Hearing Date:11/28/78
Hearing Time:9:30 AM
Sworn to and Subscribed
before me this 11th day
of October 19 78
80.S A.FRANKS,ProthonotaryMyrenounlre"~I.t !II.r.".QIli~mDDdaY~JllilllalJ'liSQ
I N R E EST ATE
OF
FERN S.ARNOLD
IN THE COURT OF COMMON PLEAS
WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
I
DECEASED NO.TERM 19
AFFIDAVIT OF
SERVICE OF CITATION
b3 -b9-/eJY
3 7-/f';;-~
COMMONWEALTH OF PENNSYLVANIA
ss
COUNTY OF WASHINGTON
I,Judy M.Oller ,being duly sworn according to law,
deposes and says that on the 2d day of December ,19 77 ,
at about 11:30 0'Clock A.M.,She served the Citation in the above
captioned matter in the following matter and at the following location:
from the Central Post Office,Washington,Penna,by certified
mail to the Executrix:
athryn ~rnold
11'1..Pilte St.
ouston,Penna.
Sworn to and Subscribed
before me this 5th day
Certifeid Mail Receipt
i 793569 Returned 12-5-77
Hearing Date:12-30-77
Hearing Time:10:00 AM
of December 19 77
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,BUREAU OF COUNTY COLLECTIONS -411 S,2nd ST,HARRISBURG,PA,CONTROL VOUClHERI,•
~--~'~~~---------------"""'!""""-
(ORPHANS COURT OFFICE)
NO,AND YEAR__----'1p44~'__-_19$-
•00590
1971
".DATE FILED
t
)ESTATE OF
DATE
•
ITEMIZED COSTS:•
Pet for c;t.taUon &OX'der'--{"J6~.OO~':...-"
Citattou·'.00 •
__~::-::::-===-=-TOTAL 9.00
CLERKS SIGNATURESIGNATURE
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1//30 /77
DATE ENTERED IN DOCKET
FILE NO.'\
bOUNTY CODE
""COUNTY NAME
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IN THE COURT OF COMMON PLEAS OF WASHINGTONCOU~:rY,PA.
.,
(Orphans'Court Division,)
In re:
Estate of
HEARING ON PETITION FORh GI1lAITIQN._,..J '-,".,_...
rn
BEFORE:
TIME:
APPEARANCE:
The Honorable Paul A.Simmons,
Judge of the said Court.
Friday,D'ecember 30,1977,
at 11 :00 A.M.
Allen S.Mengel,
Assistant Attorney General
.Department of Revenue
Legal Bureal:l
Box #1874
Harrfsburg,Pa.17105
l\1ary Jane Dreyer
Official Court Reporter
2.
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THE COURT:
Fern S.Arnold.
MR.MENGEL:
OUx'next estate'is the estate of
May it please the Court,my name
is Allen S.~engel,Assistant Attorney General for the Department
of Revenue.This is the estate of Fern S.Arnold.A citation was
issued for failure to file an inheritance tax return.I would inform
the Court that the inheritance tax return has been filed,and would
request that the action be terminated by,the Court signing'the sug-
gested Order which I am passing up for the Court to sign.
".
THE ,COURT:
suggested order.
Very good.The Court will sign thE
++++ + + + +
,.
"
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\'or;.~
,Re:Fern S•.Arnold Estate'·#63 69,-144 3.
I hereby.certify that'the pr'oceedings
,~
are contained fully and~accuratelYiin the notes taken.by me
at the'hearing,in the 'a?o:ve cause,and,that·this copy is a
correct "transcript'of the same..'
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Official Court Reporter.
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1he foregoing ~~cord of ~roceedings at
.,the hearing in the'above cause is hereby ,approved and directe
to be filed.
I
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~C C-48 (10-75)
REQUEST FOR LEGAL ACTION Commonwealth of Pennsylvania
Department of Revenue
Bureau of County Collections
Estate of Fern Arnold
.Date of Death June 20,1968
County of Washington
Bureau File 0-69-14D COUlltt No.37-1B2-B ,
N d Add f F
'd'(')T . f Kathryn Arnold -II W.Pike Streetarneanress0 I uClary les or rans eree _
.,~~~~~~,Pennsylvania --Executrix.
N d Add f Att Georne Stegenga-S16 Wa.shington Trust BUildingarneanress0orneyl'1'. ..
WaShington'Pennsylvania 15301
.The provisions of the Inheritance and Estate Tax .Iaws of the Commonwealth of Pennsylvania
have been viol.ated and I recommend that the following legal action be taken to compel compliance:
1.IKl 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.
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 Pennsylvania Inheritance tax due in the amount
of $plus interest from _
4.D A petition for citation be filed in the local court for failure to pay Pennsylvania Inheritance tax due
in the amount of $plus interest from _
I have made the following demands for compliance without results:
Date of Demand
8-8...75
8-18-75
6-28-75
8-26-75
10-23-75
Name of Person Contacted
Atty.George Stegenga
Kathryn Arnold
Atty.George Stegenga
Kathryn Arnold
KathrYn Arnold
Title
Att~
H Executrix
Atty.
Executr1x
Executris
Method Contact
10 day notice
10 day notice
Rcc-118 regtimail
Ree-IIS cert.wrong address
Rcc-llB cert.mail
/J-JJ-1r
DATE
ibJ.Z;..
TITLE
USE REVERSE SIDE FOR ADDITIONAL INFORMATION
Lett_a velie t.eken out.on FebtUaq 3.1969,The 2xeeutl":Lxia 11v1ft9
Houston
at.bel:new aclClress4 w.PlkeStl'eet.~,'enna.The estimate<!
ptopertr is Personal PcopeJ:ty $25,OOO.CO ..W.8.107-214..950
'(4-73)
~I lJ~
j
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
6 3 -t r-Iff
RESIDENT DECEDENT COUNTY OF_W~A:-:..::S:....:....:Hc.:..:..IN....:.....::G:::-=.T-=Q\l:....:.....-_
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 Reuenue.(Section 703 of the Inheritance and Estate Tax Act of 1961.)
C.T.A.
and say S
Kathryn E.Arnold
of the estate of the above-named decedent being duly sworn,depose S
IN THE MATTER OF THE ESTATE OF
Lote of Houston,Washington
State of __---.!p!..-'e'><.n!...!.n!...!.s""Y~I'-'v'-"a"'-n-'-'i"'a'---------'}
County of __W.:....:....:a::;s:..:.h.:..:i--'-n:.s;g<.:.t..=o--'-n=--:55:
Kathryn E.Arnold,Administratrix C.T.A.------------------------------------~
~~
}
AFFIDAVIT OF
------'-E....!..JERULN~S~.~A~R~N=:-"O~L'=.D-:-:-:-::---=-=-==-=-=-=:=-::-:-:-::;--___~~~(STATE FULL NAME OF DECEDENT)
ADMINISTRAnneR IXCounty
George B.Stegenga,Esq.,
516 Washington Trust Building,Washington,Penna.15301
Decedent died __.::J-=u:.:.n.:..;:e::....=2:..:0::...,~,19~{testate leaving a last will,copy of which is hereto attached,,}
(MONTH)(DAY)(YEAR)~
Name and address of attorney or }
other authorized representative to whom
all corres.pondence should be mailed.
That as such Administratrix deponent is familiar with the affairs of said estate and the property constituting
(EXECUTO R-ADMINI STR A TO R)
the assets thereof and their fair market value.
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 access 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
None Nonp-Nnn~
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 record thereof.It also sets forth in the
columns provided therefore the assessed valuation of each of said parcels,the estimated 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,s tanding to decedent's credit in banks of deposit,saY~ngs
banks,trust companies,or other institutions,whether individually,or in trust for any other person~or,p~r~ons;:..'
giving also separately the accrued interest thereon,if any,down to the last interest day priM to dece!lent's .~.~~
death in the case of savings banks,and to the date of decedent's death in all other cases;all bonds;'postal
,sJ}vings;treasury certificates or notes,and other evidence of in4ebtedness of the United States to 'the de-
cedent;all obligatiolls,whetHer by statute or agreement they are designated as tax free,of the United States,
or any state,or political'subdivision thereof,or of any foreign country,which are'ownedatthe"time ofdeilth;-'
all wearing ,apparel,jewe-lry,silverware,pictures,books,works of art,household furniture,horse.s,.carriages,<,
automobiles,boats,and any and all other personal chattels of whatsoever.kind or ~~ature';left by decede~t,
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 promissory notes or otherinstruments 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 unpaid as of the date of death,bonds and accrued interes t 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 husiness.
A copy of the co-partnership agreement,(if oral,a statement setting forth the nature of the agreement)
together with a'statem~nt sBtting forth the character of the business,its location,and such other facts
pertaining to the business as may be pertinent to a fair and just appraisal of the deQedent'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 tr~e 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 possess-ion 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,~he pioporti~nite share receiv~d by:ea~h transferee and
all other facts of a pertinent nature regarding said transfers.In the case of transfe~~'int~nded :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 insVUJlIe~t creating the trust.Ther,~is also set forth in said
schedule a list of all property,real and personal,with its value,which passes 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 individl,laUy 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 Schedule 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 "estiture 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 colUllllls in Schedules "A","B","en,"E",and "F"as directed therein,
have been carried forward and properly registered in the SUIffilIary.
Subscribed and sworn to before me this .
...............,;:~~A·day of ··/3.e.c.ember...19...•ZZ..·:;~~~~;d;m.m
l
bY:~~.X;c:T::A:.
................................4..W..,P..i.k~S.t.r.~.~t._..
(Street Number)
Houston,Penna.15342.............•...................................................................................................................
(City CYI'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",and 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 colUlllll #1 in the "Summary"has been properly completed as above-directed.
RC ~~34 (4.73)a •
COMMOl'(WIULTH 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;in common with another or other,should 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 liE.")
The real property located In the Commonwealth of Pennlylvanla Ihould be
described by lot and block number,Itreet and Itreet number,together wi th
a general description of the property,with a reference to the record of the
conveyance by which the decedent took tltlei If a farm state number of a.
eros;also statement of mortgage encumbrances upon each parcel at death
of decedent.Taxe.,assessments,accrued Intere.t on mortgages,etc.,are
to be listed on Schedule uF"and must not be d_educted from thl'schedule.
(1)
ASSESSED VALUE
FOR YEAR OF
DECEDENT'S
DEATH
(2)
ESTIMATED
MARKET VALUE
(3)
DEPARTMENT
VALUATION
CAUTION
(Do not write
In thl••pace)
33 Acres situate in Chartiers Township,Washington County,
Pennsylvania,to-wit:BEGINNING at a point in a concretE
bridge in the Pittsburgh Pike now designated State L.R.No.
62190,and being common to the tract herein described and
land of Chartiers-Houston Joint School District;thence by lin ~
of land of said School District,South 78°52'20"West 138.5:)
feet;thence continuing along said School District land,Sout~
75°35'50"East 70.72 feet to a point on the northern bounda y
line of a fifty foot street;thence along the northern boundary
line of said street,being the boundary line of land of said Sc 001
District,South 66°28'10"West 523.94 feet to a point;then e
by line of land of said School District the following two (2)
courses and distances,viz:South 79°20'00"West 298.31 fE!et
to a point;South 6°46 1 05"West 69.45 feet to a point on Iinb
of land of said School District and land now or formerly of
Patsch Bros.Coal Co.;thence by line of land now or former!}
of Patsch Bros.Coal Co.,the following three (3)courses and
distances,viz:South 58°12'40"East 478.56 feet;North
14°50'00"West 272.12 feet;North 4°13'30"East 930.59
feet,to a point in line of land now or formerly of J.D.Arnol~;
thence by line of land now or formerly of J.D.Arnold the
following two (2)courses and distances,viz:South 70°13'
50"East 939.70 feet;South 70°56'50"East 346.87 feet to a
point in the aforementioned Pittsburgh Pike,now State L.R.
No.62190;thence by a line in said Pittsburgh Pike,South
8°571 00"East 591.78 feet to the point of beginning.
D•B•571;Page 85.••••••••••••••6,205.00 55,000.00
TOTAL ••••••••••
Insert this total opposite IIreal property",Schedule "A"in the X X X X X
II As Reported"column on the last page of this return.
'RCC"36,
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "B"
PERSONAL PROPERTY
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 estate.
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,mortgages,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 deatn,should be listed in this schedule.
Item ITEM UNIT ESTIMATED DEPARTMENT VALUATION
No.List and describe fully VALUE MARKEr VALUE (Do not write in
this space)
1-Diamond ring $800.00 ?&0,th.:.
2.Balance due under Article of Agreement with '7 7 0 t (,J-,]Harol d and Emma Johnson •••••••••••••••••••••$2,770.00 -,--i
.
t1-0
Insert this total opposite "Personal Property",Schedule "B"in X X $3,570.00 3 ,S lOt t~
the "As Reported"column on the last page of this return./
.,.
Rc'C-36
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDE~T DECEDENT
SCHEDULE "c"
TRANSFERS
(1)Did decedent,within 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 years 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)no
(b)What was the transferee's age at time of decedent's death?none
(5)Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration
therefor under which transferor expressly or impliedly reserves for his life or any period which does
no t in fact end before his death:
(a)The possession or enjoyment of or the right to income from the property transferred?
(Answer yes or no)__~n~o~_
(b)The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom?(Answer yes or no)__n_O~__
(6)If the answer to (5)(b)above is in the affirmative,state whether the right was reserved in decedent
alone or others n/a
(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)no
(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)n_O _
(9)If the answer to (8)above is in the affirmative,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 detailed statement of facts on which said claim is based.
NOTE 3:List applicable property below in manner in which provided in Schedules A,8,or E.
ITEM DESCRIPTION
NONE •.•.........•.•.....•...•..•......•..•.....
MARKET VALVE
(Es timated)
NONE
DEPT.VALUATION
(Dept.Only)
Insert this total opposite "Transfers",Schedule "C"in the
"As Reported"column on the last page of this return.NONE
RCC':38 ,'.'
,
.COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE"E"
JOINTLY OWNED PROPERTY
INSTRUCTIONS:This schedule must disclose all property,real and personal,owned by the decedent jointly
wi th anot.her 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 under Schedule
"A",plus the date and place of record of instrument effecting vestiture,but do not include entireties
or out of state real estate value in estate valuation column.Personal property should be listed as in
Schedule "B",plus date of acquisition,and the name,address and relationship (if any)of co-owners to
the de~e;1ent.
Description of Property,Date of Acquisition,Name
Address and Relationship of Co-Owners,and Place
of Record of Instrument,where Real Estate.
NONE
Unit
Value
percentage
Share
Estate
Valuation
NONE
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
Property Interest
NONE.. . . .. . . . . . . .. . .. . . . .. . . . .. . ..... .
Insert this total opposite "Jointly Owned Property",Schedule "E"
in the "As Reported"column on the last page of this return.
NONE
,.',I
,.
RCC-37 fi2-63)
COMMONWEALTH OF PENNSYYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "D"
BENEFICIARIES
RELATIONSHIPBENEFICIARIESANDADDRESSES(If step-children or
(state full names and addresses of all who illegitimate children
have an interest,vested,cantingent or other-are involved,set
wise,in estate)forth this fact.)
SURVIVED
DECEDENT
STATE YES
OR NO
DATE
OF
BIRTH
INTEREST OF
BENEFICIARY
IN ESTATE
Kathryn E.Arnold
4 W.Pike St.,Houston,Po.1534
May Arnold H~\IC:tnn Pn 15342 j
1'\I Arnold
Joseph Julius Arnold,Sr.I
Wellsburo W.Va
Joseph Julius Arnold,Jr.J
Wellsburg,W.Va.
Daine Comins,/
daughter
cousin
ves
yes
\lAC.,
yes
yes
yes
sui juris
sui juris
.
sui juris
sui juris
su i juris
leQatee
leQatee '\
I J goa,oo
~
leQatee 106.0 0
legatee /00·00
legatee S 1M·00
WellsburQ,W.Va.
Thelma I.Irwin,
Washinoton Po 15301
J yes sui juris legatee jdo,00
Georae W.Brozka,./
Torrance St.HOOD ,Torrance,Pa.
Mozella Idoine,
r "'...."...Ohio
AA,.",r1A M Mr.l=lrnv
Wellsburg,W.Va.
yes
yes
ves
su i juris
sui juris
sui iuris
legatee
leQatee
leaatee
c1 00 -00
~oo·6()
Ohio ....• ".lin'
Ada,Ohio
ves leoatee -306 .6 d '
Deponent further says that all the above-name~beneficiaries are liVing at this time except below:
NAME DATE OF DEATH RESIDENCE
NONE
OF THE
Deceased
ESTATE OF
~IATTER OF THE APPRAISEMENT
(Executor-Administrator
must complete "As
Reported"column #1.)
Cl ...,"'ti ~......('l)('l)
0 ~...~til ::l til
til en 0.....::l "'ti...,('l)~......~en 0
X "'ti '0~('l)
er'......
~0 ~'0
trl ('l)...en ..........'<~.....('l)
..
,....
63 -69 -144
No..Year
:P.Il THE
FERN S.ARNq.u:>.,
Will l
c&OOlJtiltodOlK ~
Late of.Houston
County of ..Wqsl1iflgtC:>11 .
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
enc:
~~>~
W CJ)CJ)to<
(')(')?"?"?"'
q t:l'3 ;>
~~------
•'tf "f ",A r,~,',-;••~!~ll U SH l.,\;Olio.!~...r\)i·~vL!"jf·fl YlT
""1"'11 ~'r \':;1"'1"3\j;'J ,I":1\..1 (;L~.,v~(;
10\l(11.S A3hHVH
I COJ.:~-1 I -I.•..~I....,.;
>'J'
'"
...
:wg~>:::s:."..eno:OJ :0:::s;......:o ~-.CD:O:O ~.-:.:e 0-:0:0'"
.0:0 [.
----
u8-~§.----
::l(';:c..
:~:
:...:'~'
o•oo
------HZ J3Q lL'I U!"II.~VSh
L
O<D.O'IO"",i:i,t;°6 ~$.
THE SUM DF •....•......~5lfIIll7
DATE APP DVED ..,.....!d<.=.eI.%=Z7
Houston,PennsylvaniaLATEOF-=-_
STATEMENT OF DEBTS
AND DEDUCTIONS
?3 -(;1-It!'i
..
ESTATE OF FERN S.ARNOLD
DATE OF FILING APPRAISEMENT --=l..=2L./=2.=.8/77'-.:..::.-..DATS OF DEATH __J_u_n_e_2_0,:..,_1_9_6_8 _
OFFICE OF THE
REGISTER OF WILLS
WASHINGTONOF COUNTV
AND AGENT OF THE COMMONWEALTH
Form RCC·IO
I
DATI!:NO.OF NAMIL OF PAVEE REMARKS I
VOUCH"III
AMOUNT
19~8 Nviley Funeral Home funeral bill 2,400.00
-
Dr.Hall.M.D.medi cal bi II 115.96
Herdls Drua Store drugs &medi cines 714.61
-
McWreath Dairy milk bills 211.53
West Penn Power Co.electric bill 18.13
Columbia Gas Co.gas bill 55.50
Liberty Lumber Co.account balance 35•41
I~nirln '"• J arocerv acoount balance 516.51
1"'0:0:'"~~ertrude Stenaer idat note balance outstanding 875.00
•I I-I",..n",rn store bill outstandina 44.90
!Pittsburah National Bank bank charges unpaid 5.10
,'f#'\(.ILn 170 A,·71 taxes (real ",dnfo",\'00"7.·1;.0
UUI";;\"IU .
Jj'..\A1...L r_T_~-efAF&JFea T •..-:23-'.,
IArimin stratio Exoenses:I
1:-~101.0 ....nfWillc:orobate &short certs 20.50-,
F I ...••los-Anency bond orems 170;171 120.00
Reaister of Wills filing inv.&appr.,d.&d.
D.E.Hurley notary fees to estate papers 6.00
Georae B.Steaenaa.Esa.attorneyls commission 2,928.50
Reaister of Wi lis filing account 150.00
Kathryn E.Arnold admrx.commission 2,928.50
~HER:6/68 -
0 Mozella Idoine judgment note bal as of death 800.00
'iII-~R.~7Y>~o 71/,1/;AI7ft ir.-E'~sv 7 A-JAI;:;(,)Ao/ll/..2.\/11..g
r
/c2.IJOt.JS
"....,r-./'l .A717).:;>('
COMMONWEALTH OF PENNSYLVANIA }
COUNTY OF Washington S8:
I.Kathryn E.Arnoldr HEREBY CERTIfY.THAT.TO THE BEaT OF
...v KNOWLI!:OGE AND BELIEF.THe:FOREGOING ISA JUST AND TRU I!:srATEMENT OF DEBTS.F NERAL EXPENSES AND EXPENSES OF
AOMINISTRATlON SU8MITTED TO'THE El!lTATE OF -.-J::.e.rJO"";:t.a....Bl:IlQJf1:er~~Ari~lCI:"_,JCJijj~'O~EQ..AS DEDUCTIONli F'OR
INHERITANCE TAX PURPOSES.·~.I.A.,
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RCC-81 (6-73)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127 IN YOUR REPLY PLEASE
REFER TO
J
Inheritance Tax Division
NOTICE OF FILING OF APPRAISEMENT
Kathryn E.Arnold
(Executor or Administrator)
In Re:Estate of Fern S.Arnold
__W_as_hi_·_ng-=--to_n County _Fi Ie No.__6_3-_69_-_l_4_4 _
Dear Ms.Arnold:
You are hereby noti fied that the_~----;o=_r.i-g1-·-na1-------------
appraisement in the estate of__F_e_rn__S_._Ar_n_o_l_d _
has been filed in the office of the Regjster of Wi lis of_---!W!!!!a~s~hhii~ng~t~onM.--------
County on Jan.23,,19~,Said appraisement reflects the following
va Iuations:
ReaI Estate ----=5:..:5~,~OOO__.0_0 _
PersonaI Property__--"3u ,'-"5:...!.7-"-0-"-.-"-00-"-_
T ransfers _
J 0 intIy Owned ----..,.----==-=----=-c,,-------
Total -----'O...58_,=5c...:.7_O_.oo _
As to such tax that is paid within three months from date of death,a five (5%)
percent discount is allowable.As to any tax that remains unpaid after nine (9)months
(fifteen months when death occurred from December 22,1965 to June 16,1971,inclusive;
and twelve months when death occurred prior to December 22,1965)from date of death,
interest at the rate of six (6%)percent per annum is charged.
Title _~---=:..p.<:-~~~==~_~~_
Date
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 I.nherffimce and
Estate Tax Act of 1961,72 P.S.2485-1001,P.L.373.
Jan.23,1978
D.O.D.June 20,1968
Note:This is not a bill.
SUMMARY
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT(INITIALI
s.
(FIRST NAME)&
Arnold
(LAST NAME)
Estate Name
..~
63 Washington
County,Number and Name 6~6"8-144
FiIe Number.""""1':':=-:.r-:-;;"7.........,..,..,,..-_
Date 0 f Death ---=.J~un=e....;2=.0:::..L,--=l:.9f!.:.68~'___
Fern
RCC-39 (i·7'1-)
\
REPORT OF INHERITANCE TAX APPRAISER ~,',-
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of"V-eirJ~"'4fr'7<j
Pennsylvania,do respectfully report that I have appraised the real and personal property as ~ted in thej~1egoing return at
the values set forth opposite each item in the lost column to the right in Schedules "A","B","C",and '''E''.
Dated:J_an_._2_3..:..,_1_9_7_8 _
REPORT OF THE ,REGISTER OF WILLS
I,the undersigned duly elected Register of Wills in and ;o,r .)f;tl(/J~",""'-Fd~County,Pennsylvania,do respect-
fully report that I have allowed deductions in the amounts claimed'by-deponent,ex,lept as to those items where a greater or
le"e,,m",t ;,,ef fo"h ;,the I"t "I,m,to the ,;ght ;,Sehed,le "F",Wh;~Z'"Ie"",mo,,'<ep,e",,,the "m
allowed as a deduction.L/-1-f,~A -A/0~'~Dated:d,7,""'"7J~/J~.//~~.
RE"GISTER 0)1'N1L LSi ~'
ADJUSTMENTS v
INVENTORY VALUE AS APPRAISED CODE (HARRISBURG USE ONLYI REMAINDER APPRAISEMENT CODE
I Real Property (Schedule AI $55,000 00 00+S.sOOO cKJ 92+
Personal Property (Schedule 81 ,~,C:;'7n no 10+..3 .',?t)00
I
Joint-Held Property (Schedule EI 20+
Transfers (Schedule CI 30+
TOTAL GROSS ASSETS ,,~,570 00 S3 S?()60
Less Debts and Deductions 22..569 97 40;.~/~o OC:,/S"93-
(SCHEDULE FI
CLEAR VALUE OF ESTATE 36,000 03 -Yt I 5 ~.:3 fs
Voluotion of life estates or _"10_'_PRINCIPLE FACTOR VALUE CODE
Taxon $'~2%
Taxon$'"'¥'(~'""_~~~:::~!------......;...~~.":<»~~~~~:~~~---
Exemptions ,--1'·-*
Total Estate >:...'.-__~'__-..,J.._~,~__
-.fOTAL TAX
FOR USE OF REGISTER ONLY CODE COMPUTATION OF TAX
,~~~S/.318~"_
$--=~¥-".,.3=---?.~..
$$----'----+-~
(*)As evidenced by Charitable
,
::I,'~Ai-~_.8._'2 Exemption Certificates issued$-'~V 0 ,_--..J by the Secretory of Revenue.
SupplementalCddes:(FOR USE IN HARRISBURG ONLY)
Less tax previously paid
BALANCE
Less 5%of tax if paid within
3 months after death
BALANCE OF INHERITANCE TAX DUE
A d interest at rate of 6%from
,010-(;rto $-?-78,
AMOUNT OF ESTATE TAX ASSESSED
Estote to x po id
BALANCE DUE
Add interest at rate of 6%from
to
$====--_'~---dl,=-==
$----$==~"=T!::=---=--
$------
$------
TOTAL TAX BALANCE
PAID _
$,_---=..5.~r ---:()/~i~,II--=J-,::~-'
$__~/t.,.<.--=.5:;.....=;t...;;.3-l,,-=.;(~7_'
i=:========i:=:=-f:=£:=_:.J._~:-LI:=I==:=C>:=
48-Adjustment
49+Adjustment
56-Annuity
6O-Life Estate
92+Remainder Appraisal
93-Remainder De_duction
93C-Charity
94-Remainder Residue
96-Successive
Life Estate
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason~"me ,h"ld be ..ted helow,w;,h ,h"t expl"";,,o '
Will ..)
Administration No._
-IN THE
year _
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
Fern S,Arnold
Deceased
Late of Houston
County of Washington
Commonwealth of Pennsylvania
REPORT AND APPRAISAL·
~,
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FILE NO._.=.63-~6;,L9-...:l:..:44:...:.__
WashingtonCOUNTY _
RC C-2 (2-64),.~
"
•DEf.ARTrRENT OF REVENUE
BUR.£AU OF COUNTY COLLECTIONS
HARRISBURG,PENNA,17127
CO~MONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE Jan.23,1978
Whereas,Fern S.Arnold late of __Ho_u_s_to_n_,_
in the County of Washington Commonwealth of Pennsylvania,having died on
the 20th day of,"~~',June 19 68,seized and possessed of an estate
subject to Inheritance Tax'l!~<ler the,laws~',1\h.e_fo~monwealth of PennSy~Vania;..
Therefore I (7f<29V?{.d ~).vtn~an appraIser duly appomted accordmg to law"'----./J r.',
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.
"
Oescrl pUon of Asset
Real Estate
Personal
See copy of attached appr.
Total
Unit
Values
$
Appraisement
Made for Inheritance
Tax Purposes
55,000 00
3,570 00
58,570 00
1--------------------------------+------111------1,---I
Having been duly sworn a~~,I do hereby certify thatc::2bove ~~t is made ~
formity with law on this'day of .~,/i 1 .(7'ff'/y,yl/vt....\~1,,/
"I
RESIDENT INHERITANCE TAX APPRAISEMENT
Daras/'d
:..
i.-vwzty
20,1968
Jan.23,1978
June
Washington
Houston'
21alc itJ U,'ath,
DEPARTMENT OF REVENUE
Fern S.Arnold
Estate of
Page,
Avpraisement Docket Vol..37-182-8
_____No.63-69-144
Filed,in Regis(er's Office,
Amount of tax due,$_
Recci1}"d,
EXGniincd and Approved,--'-~_-'-_
Wrote abo.!lt Appraisement,:
Appeal j,om Appraisement,._
Entered find charged,~--_
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r-~vC-48 (j 2-77)
REQUEST FOR LEGAL ACTION
Commonwealth of Pennsylvanl/a
Department of Revenue \I ~
Bureau of County Col lactions
Estate of__F_e..;;.r.;;..n_Ar-.;;..;n..;;.o...;;l;;.;d:;;...-~..-...------------------......,.--
County of-,--_W_a_s_h_i_n,&9_t_o_n ,...--TI ck Ier Page #__-'1..,1 _
Date of Death.__6~/_2_0.:.../_6_8 ....,-------~Bureau FI Ie No.63-69-144
Name and Address of FIduc Iary (I es)or Transferee (s)Kathryn Arnold.W.Pike
Street Houston,Penna.15342
Name and Address of Attorney George Stegenga.516 Washington Trust BUilding
Washin9ton,Penna.15301
•How verification was made (If green certified mall receipt Is signed by other than addressee)
Docket Book Cite in which the grant of letters is recorded (if the actual document is not
avai lable):
Vo I ume x.3.!.,..7__----.:Page_--oIl~8lA1i2'--....:.LJ ne__.w8'----:Date 12/16/68
Type of Letters granted (circle one)
Qestame~Administration
This estate is del inquent for the reason checked below:
I.0 Fai lure to fi Ie an inheritance return.
2.CiI Fai lure to pay inheritance tax in the amount of $3..,;';,-.0_1_8_._8_3__-Jplus interest
from 9/20/69
ADDITIONAL INFORMATION
W.B.107-214-950
5/31/78
DATE x<J.
Adm.Officer I
TITLE
RCC-46 (10-75)
COMMONWEAL 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
)
vlashington COUNTY
Estate of Fern S.Arnold County File No'~7-1'82-8 Bur.File No.63-69-144.,
Date of death _6..£./....::2;:..:0..£./-"6--'8 Date of fi Iing of Apprai sement ---;,:--1/_1_2/_78 _
.'
Name and Address of Attorney George Stegenga Washington,'Penn'Sylvania
Name and Address of Personal Representative Kathryn Arnold Houston,Pennsylvania ,
Date on which current and active lien was last filed none--------------------
Action initiated by Harold A.Smith
(NAME)
Dist.Admr.
(TITLE)
9/26/79
(DATE)
Real Estate _
Personal Property _
Transfers _
Gross Estate _
Debts &Deductions _
Clear Value ---:-_
Tax Assessed _
Tax Paid -=-==---=-_
Balance of Tax Due _
In terest to Date -=-::--::=-:::-_--;----,.__---,-_
Total Amount Due 35.92 +interest see reverse side
It is hereby recommended that the inheritance tax record in the above estate be adjusted as follows:_
Be Marked Closed
A proper investigation has disclosed:that the Attorney of the above mentioned estate
claims that all tax due and owing has been paid in full.All attempts
to try to collect this-tax has been futile and since the amount of
tax due is less than $50.00 I recomend that this estate be marked
closed.
(ATTACH ADDITIONAL SHEET IF NECESSARY)
Date 9/26/79
(TITLE)
Ap prova I recommen ded by --tf-lff....:..l<:...s.c~"Vt--+fl-:-+HWb<-=-:::::::::-.....:D~i~s~t~.~.A~dmr~~._-:._
Investi gated by __~~~-j,r-__---,~__*;;:-;::--9--=./_2_6--=./_7_9 _
(NAME)(DATE)
Signed
OCT 4 l thApprovalRecommendedon·_·'1=-1::..:9~·_
(DATE)
'0'BU'''U 0',~I~Mt11f-
DEPARTMENT OF REVENUE
.Real
Pers
Gross:
D&D
C.Va1.
tax @ 6 &
44,063.85
2,500.00
Gross
15%
@ 6%\
@ 15%
55,000.00
3,570.00
58,570.00
12,006.15
46,563.85
\
2,643.'83
375.00
3,018.83
Paid 3,018.83 credit
2,050.63 interest
5,069.46 paid
Rec.#H045483 Paid 11/16/78
3,018.83$---..:..------Z!1
$,-,-------_.~
$-------~~
$--------$,---------n
$Final Pymt.
$Pinal Pymt..
%Tax on $$__-,--111
Estate Tax,Act of
May 7,1927
6%Tox on
2%Tax on
15%Tax on
From:Atty.George Stegenga
Add 516 Washin¢.on Trust Buildingress 1
WasbingtOD#Penna.15301
I Date of PaYment
1
,
l F;I.No,63-fS9-1«Dol.of D.olh 6/20/68
November 16,1978
__------------....------....-----~......~O_';_r~__...........'lJ
~IIi RECEIVEDl'ive Thou.ana Sixty Nine and 46/100----------...-------...----.....:-.......-dollars
~.I..~~!!.1~lL~!o.D~~----------__._-----r_e_p-r_es-e-n-ti-n-g-p_e_n_n_sY_I_v_an_i_a_l_n_he_r..:.it_a_n_ce_o_r m~i Estate Tax due from the following estate:
~i!~I
$-----------'
$.__-=3~j.=.O=.18=_.::..:8=.:3~_
$,=======:I!
2,050.63,$,-------'-----u
5,069.46
TOTAL AMOUNT PAID
TOTAL TAX CREDIT
Less five percentum of tax if
paid within three months after
date of death
Plus interest at t~e ra~e of~%from 9/20/69
to Date
1YOO~'[P[L~@ill Urn 5 EA L
1.
NOTE':This T~iplica!e Receipt to ~retainedfor audit ~lrQ2...8
"-..Received by
NOTE:.In accepting the transfer inheritance tax an 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 assessing additional inheritance tax at the death of the_...,L..::...c...:::::::.~".A.f~~~~::::...-~~L..:_¥_~::;;...::I..::::..,..:..-J1
life tenant or tenant for years whenever It appears that such additional tax may be legally due and
collectible for any reason Whatsoever..
Fern S.ArnoldNameofDecedent 1
Remarks:..
WashingtonCounty 1
jmo/~
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