HomeMy WebLinkAboutOC1969-0285 - ESTATE OF KOTARSKYRCC-BI (2-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILING OF APPRAISEMENT
JOSEPH M.KOTARSKY
(Executor ~~~.
IN YOUR REPLY PLEA8E
REFKR TO 37-193-9
In Re:Estate of J_O_S....,E;.....P_H...;.L_·_._K_O_T_AR_S..;..KY _
______W__AS_H_I_N_G__TO_N County -File No.63-69-285
Dear Mr.Kotarsky:
You are hereby notified that the original
appraisement in the estate of Joseph L.Kotarsky
has been filed in the office of the Register of Wi~ls qf Washington
County on July 6 ,19~.Said appraisement reflects the
following valuations:
Re al Es tate _--'-2.;..2,;;,.,:..:0:..;0:..;0:..;.;.;;0;.;;..0
Personal Property __------------Transfers _-'------.....,..__
Total·----:-_~_~2:::.:2::..l.L.l:0~0~0:.s..~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 one year from date of death,interest at the·rate
of six (8%)percent per annum is charged.
Any party in interest who is aggrieved by an appraisement may
appeal therefrom as provided by law.
Dat e =.oJul=yr.-..::6:..J..--=.19L.7l.-:0::...-_
Title W.R.CHANEY
DATE OF DEATH:February 22,1969
Note:This is not a .bill.
,t.
R CC-39 (5-68)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY,
Estate of KOTARSKY,JOSEPH
(Last Name)(First Name)
L.
(Initial)
2-22-69 63-69-285DATEOFDEATHFILENO._
REPORT OF INHERITANCE TAX APPRAISER
I,the'undersigned duly appointed Inheritance Tax Appraiser 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".
Da ted:__----'0~7L.:-=..loO~6::;;:-J,7~0 _
02-22-69
REPORT OF THE REGISTER OF WILLS
REGISTER OF WILLS
Dated:~0.L7-::..:0~6::;;:-:...L.7:::..0 _
I,the undersigned duly elected Register of Wills in and for Washington County,Pennsylvania,do respect-
fully report that I have allowed deductions in the amounts claimed by deponent,except as to those items where a greater or
lesser amount is set forth in the last column to the right in Schedule "F",which greater or lesser amount represents the sum
allowed as a deduction.
22.000 00
22,000 00
1,555 41
20,444 59
22 000 00
22.000 00
1 ~~~J.1
20,444 59
VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED
$$$-------+---
INVENTORY
Real property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
Joint -Held Property (Schedule E)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
Valuation of life estates or
annuities.. . . . . . . . . . . . . . . . . .$t=
-
ESTATE TAX ASSESSMENTS $.
FOR USE OF REGISTER ONLY
Tax on $---------1--
Tax on $20
Tax on $---------1--
Tax on $---------1--Tax on $-1__
Exemptions========I==Total Estate -1-__
TOTAL TAX
10%
15%
*
COMPUTATION OF TAX
$--------+----
$--=l=.'1.=2=26~67:..L--
$--------4---
$--------1---
$-------+--
$1.-_
(*)As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
Less tax previously paid
BALANCE
Less 5%of tax if paid within
3 months after death ::::::::::::t==
BALANCE OF INHERITANCE TAX DUE $t=
Add interest at rate of 6%from_____to $-----~
AMOUNT OF ESTATE TAX ASSESSED $-~L-
Esta te tax paid $---ll-
BALANCE DUE $-----Il-
Add interest at rate of 6%from E
------tt'o-----$--------1
TOTAL TAX BALANCE $-------1PAID$-1
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,
same should be noted below,with short explanation.
Wdill {No .A ministration ~
IN THE
Year .
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
......J.O$.E:P.li..:L.~...~Q'I'.J\l1.$.K.Y ..........
Deceased
Late of GALJ.f.OE..N::r.A .
County of .v.JASHJf\.TQ'rON .
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
"
f.
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I
--
Fonn RCC-2·
COMMONWEALTH OF PENNSYLV1\NIA DATE .....................~.~y.....Q~......+..91.9......................
..DEPt\RTMENT OF REY~UE -RESIDENT INHERITANCE TAX COUNTY ......................~~?~.~B~.?.1?:.................................BUREAU OF COUNTY COLLECTIONS
HARRISBURG,PENNA.171 Z7 APPRAISEMENT F1LE NO.63-69-285.....................................................................................................
Whereas,.............................~9..~~h ...b.~.....~.9.t..~;r.~~..........................................................late of California...............................................................................................................
in the County of ..........................................~!Ci.~~~g.t..9l1:...........................................................Commonwealth of Pennsylvania,having died on
19...~.9...,
,
the .........................................?4....n~L...................................day of ...................f.~.~~.x::y ..............................seized and possessed of an estate
subject t.o Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,........................................J1..~.R..~.....9.h~~.y ....................................................,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
Descrlptlon of Asset Values Made for Inheritance
Ta.Purposes
$
REALTY:
See copy of Schedule I'JAII attached to appraisement 22,000 00 -
Total 22,00C 00
I
:
formft~V:~hb~~::~h~w<>rllacc~d~l~~:~a~o~e~~t~:~~e§..7..~:i~~tC
.,Appralaer..·..··..·······....·..·......·..··..·7···......·..·..........····....··....··............................................................(2k<--?:t~~;"...................................Pen~~.
WASHINGTON County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
JOSEPH L.KOTARSKY
Deceased.
Late of
CALIFORNIA
Date of Death,.f..E3.t>.:r.Wit.:r.Y ?.?.J J.99..9 .
Appraisemel!t Docket Vol.,.3..7...
Page,1.91.~.9 No e?J..::.9..9::.??.5...
Filed i1~Register's Office,c!.l4:Y 9..L .19...7.9..
Amcunt of tax due,$.
DEPARTMENT OF REVENUE
Received,
Examined and Approved,..
Wrote abo.ut Appra-isement,
Appeal f"om Appraisement,..
Entered and charged,.
..
t
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r---
.,
Form RCC-33
RESIDENT DECEDENT
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
COUNTY OF WASHINGTON
IMPORTANT:This return must be completed in detail and filed in duplicate,with will attached,with the
Register of Wills of the County where decedentresi~ed;Return is due within one year after
date of death,unless an extension is granted by the Secretary of Revenue.(Section 703 of
thlLInq.~rit!lnce_.~n!i.E.state .~ax ;\ct of 19~1.)
IN THE MATTER OF mE.ESTATE OF }
JOSEPH L.KOTARSKY AFFIDAVIT OF
......................................·......·....·........·i'~t~..f~j'...;:;;;-;;:;~·..~i..d~;;d~~t·)......··........................................................EXECUTOR
Washino to:1 .ADMINISTRATORLateof9.:;..................................County
::,:'.;:~::::::::~:-_:::::=::=}'"
·::~_..Eucutor
Administrator of the estate of the above-named decedent being duly sworn.depose and say
DecedentdJed :F..'~.p.~~~.th.l??,(j.;;;;.i ,14:;;:;;;)·.{~::::::t~eaVing a last will.copy of which is hereto attached.}
Name and address of attorney or}Esq.JOhn W~~ward.s.~Jr•.~.P •.O~B..~:lC §.?§.~..Cll1.1~.orrrl:!'l.'".".other authorized representative to
whom all correspondence should be Pennsylvania 154],,9.,....
mailed.
That as such deponent is familiar with the affairs of said estate and the property con-
(Ex.,cutor·Admini8lrator)
Rtituting the assets thereof and their fair market value.
That at the time of death there was no safe deposit box registered in d~cedent'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:-
er
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
estern Pennsylvania National Bank Josenh L.Kotarskv or lFather and Daught
alifornia.Pennsylvania Frances V.Mebs
wc
That the contents of said safe deposit box or boxes are.itemized under Schedules of this
return,with the exception of the following,for the reasons hereinafter set forth:
That Sc.hedule A attached l1ereto and made part hereof sets forth full v 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 possession,standing to decedent's credit in banks
of deposit,savings banks,trust companies,or other institutions,whether indiVidually,or in trust for
any other person or persons giving also separately the accrued interest thereon,if any,down to the last
interest day prior to decedent's death in the case of savings banks,and to the date of decedent's death
in all other cases;all bonds,postal saVings,treasury certificates or notes and other evidence of in-
debtedness of the United States to the decedent;all obligations,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 own~d.at the time of death;all wearing apparel,jewelry,silverware,pic-
tures,books,works 'of art,household furniture,horses,carriages,automobiles,boats,and any and all
other personal chattels of whatsoever kind or nature,left by decedent,together with the fairly e~t1mated
market value thereof;all bonds and mortgages held by decedent and o'f ail'claims due and owing decedent
at the time of death,and all promissory notes or other instruments in writing for the payment of money
of which decedent died possessed,of whatsoever nature,with interest thereon,if any,giving the face
value and estimated fair market value thereof,and if such estimated fair market value be less than the
face value,it sets forth briefly the reasons for such depreciation'as to each item;all moneys payable
to the estate from life insurance polioi'es carried by decedent;all annuity and endowment contracts the
proceeds of which were payable upon the death of the decedent;and all the corporate stocks and dividends
due thereon and unpaid as of the date of death,bonds and accrued interest thereon to the date of dece-
dent's death and other investment securities owned by the decedent ~t the time of death,with the market
value thereof at such time.
t '
,"
"
,.
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 business.
A copy of the co-partnership agreement,(if oral,a statement setting forth the nature of the agreement)
together with a statement setting forth the character of the business,its location,and such other facts
pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest
therein must be submitted.,It should also set forth in itemized form,together with the fair market value
thereof,any other property owned or bequeathed by the decedent at the time of death.
The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry
contained therein and in the case of transfers ofproperty,real or personal,within two years of decedent's
death,in contemplation of decedent's death,or intended to take effect in possession or enjoyment at or
after death,said schedule sets forth the nature and value of such property,to whom transferred,the
relationship of the transferees to the decedent,the proportionate share received by,each transferee and
all other facts of a pertinent nature regarding said transfers.In the case of transfers intended to
take effect in possession or enjoyment at or after death,there is also attached to the schedule a co~y
of the deed,trust agreement or other instrument creating the trust.Ther,~is also set forth"in said
schedule a list of all property,real and personal,with its value,which passes at decedent's death by
virtue of the exercise by decedent,either individually,or jointly with another,or any power of appoint-
ment vested in decedent,either individually or jointly,by the will,deed,or other instrument of another,
with a copy of the instrument creating such power attached to the schedule.
That Schedule D attached hereto and made part hereof sets forth the names and addresses of all
persons beneficially interested in this estate at the time of decedent's death,the nature of their res-
pective interests,their relationship,if any,to the decedent,together with the ages at the time of
decedent's death of all minors,annuitants and beneficiaries for life under decedent's Will.It also
contains a statement shoWing which of the beneficiaries named in the decedent's will,if any,died prior
to decedent,the dates of their death,their issue,and the 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 ~'ec;;:dof-inftstrtuner~rs-effecfingthe ~vestit"'ill-e~of'
real estate and the date of acquisition of personalty,plus the name,address and relationship,if ~ny,
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 unpaid at time of
'\',death;taxes accrued,charge,able for period prior to decedent's death (except,those allowed under Section
651 of the Inheritance and Estate Tax Act);together with a statement of collateral pledged for obliga-
tions,if any.It is agreed that the fiduciary will present proof of said claimed obligations upon re-
quest,that if the amount actually paid in settlement of any fee,commission or debt is less than the
estimated amount claiming and allowed,that the same will be reported to the Register of WillS,and that
the amount of tax assessed can be reassessed in accordance therewith•.
That the totals of the appropriate columns in Schedules "A","B", "C","E",and "F"as directed therein"
have been carried forward and properly registered in the Summary.
-.....-.
Subscribed and sworn to before me this ~.
::::6::d.da~.'..,~...~~.......,'--.........c..e..........."..,.......::::__•••••••••••••••.~~:~~
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 a~sets include rare and unlisterl securities,
securities of close or family corporations or an interest in any co-partnership or business,that the
data and statements required under the paragraph above relating to Schedule "B"are attached.Also make
certain that column #1 in the "Summary"has been properly completed as above-directed.
,RCC'34'(1-64)
COMMON'WEAL':'H OF PENNSYLVANIA
Qi,1PARTMENT OF REVEN UE ,
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.Where property held as joint tenant or tenancy by entireties,report on Schedule /IE".Property h~ld by
the .de.cedent·as tenant in common with anothe'r or others,should .be identified as to quantum of interest and
the estimated value should be that of the decedent's interest only.
The real property located In the Commo['lwealth of Pennsylvania should be
described by lot and block number,street and street number,together with
a general description of the property,with a reference to the record of the
conveyance by which the decedent took title;If a farm state number of a·
cres;also statement of mortgage encum~rancesupon each parcel at death
of decedent.Taxes,assessments,accr.ued Interest on mortgages,etc.,are
to be listed on Schedule "F"and must not be deducted from this schedule.
ALL that certain piece or parcel of ground situate
in California,Borough (formerly East Pike Run
Township),Washington County,Pennsylva~ia,being
Lot No.44 and Pt.Lot 43 in the Rothwell Plan of
Lots as l~id'~ut by the MOnessen Improvement
Company,said Plan being recorded in Plan aoak No.4,
Page 48,in the R~corder's Office of Washington
County,said piece or parcel of ground being more
particularly described as follows:
PART LOT 43:Beginning on the South side of Fifth
Avenue at the line dividing lots numbers 43 and 44
of the said,plan,thence i~an Eastwardly direction
along said Fifth Avenue '25;thence in a Southwardly
direction and parallel with Park Street 131.39 feet
to Si~th Avenue;thence in a Westerly direction along
said Sixth Avenue 20 feet to the sai~line dividig
said lots vumbers 43 and 44;thence in a Northwardly
divectfon""along said lot number 44,131."04 feet to
Fifth Avenue,the place of beginning,and being the
Western one-half of lot number 43 of the said pla·n.
LOT NO.44:Lot No.44,lying between Park Street
and Hickory Street,fronting on Fifth Avenue 40
feet,extending back on its Western boundary line
130.34 feet,and on its Eastern Boundary line 131.04
feet to Sixth Avenue,a~:d having a f~ontage on said
Sixth AvenuE;l of 40 feet.
UPON said premises is erected a two story frame
hQuse.
BEING the same premises conveyed to Joseph L.
Kotarsky and Elsie Kotarsky,his wife,by the
following deeds:Mike Mielnik and Mary Mielnik,
his wife,dated October 14,1919,recorded in the
Recorder'S Office of Washington County,Pennsylvania,
in Deed Book 474,at Page 26;Monessen Improvement
Company,dated October 13,1914,recordedin the
Recorder's Office of Washingto:",County,Pennsylvania,
in Deed Book 420,Page 376.The said ElSJie Kotarsky
predeceased her hU$band and the fee simple title
to said premises vested in Joseph L.Kotarsky as
surviving tenant by the e~tirety.;
(1 )
ASSESSED VALUE
FOR YEAR OF
DECEDENT'S
DEATH
(2)
ESTIMATED
MARKET VALUE
~2a;ooo.oo
(3)/
DEPARTMENT
VALUATION
CAUTION
(Do not wr Ite
In th Is space)
Insert this total opposite Ureal property",Schedule HAil in the X X X X X
uAs Reported"column on the'last page of this r"eturn.
,l
"
RCC-'35
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "n"
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".Inta~gible 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 c!lpacity,partnership interests,interest in anyundis tributed
estate of or income from any property held in trust under the will or agreement of another,even though
located outside of the State,at the time of death,should be listed in this schedule.
..;:rt,e!'J ITEM UNIT ESTIMATED DEPARTMENT VALUATION
NO:List and describe fully VALUE MARKEl'VALUE (Do not write in
this space)
NONS
",
-
'.
!j
;
:
I,
I
I
Insert this total opposite "Personal Property",Schedule "B"in X X ~
the "As Reported"column on the last page of this return.
RESIDE~T DECEDENT
'CL1",m\'Tl<:ALTH OF PFNNSYI,vAN L\.
TIUNSFER INHElUTANCE TAX
RCC-30 "
SCHEDULE "c"
TRANSFEIlS
, , I
(1)Dirl rlecedent,within two years of death,make any transfer of any material part 91'his estate,without
receiving a valuable and adequate consideration therefor?(Answer yes or no)~1_1u~__
(2)Did decerlent,wi thin two years of death,transfer property from hims~.l'to himself and another or
others (inclurling a spouse)in joint ownership?(Answer yes or no)l1fU__
(3)If the answer to (1)or (2)above is in the affirmaj;,j"ye state:
(a)Age of decedent at time of transfer rJ__U _
(b)State of decedent's heal th 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)_~N~O~__
(a)Was there any possibility that the property transferred might return to .t.J:"ansferer or his
estate or be subject to his power of disposition?(Answer 'y~s or no)N_V _
(b)What was the transferee's age at time of decedent's death?__fl_1U __
(5)Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration
therefor unrler which transferor expressly or impliedly reserves for his life or any period which does
not in fact end before his death:
(a)The possession or enj0ff)ent of or the right to income from the property transferred?
(Answer yes or no)t_o _
(b)'The right to designate the persons who s~~l possess or enjoy the property transferred or
income therefrom?(Answer yes or no)~_iO _
(6)If the answer to (5)(b)above is in the affirmative,state whether the right was reserved in decedent
alone 0r 0thers _
(7)Did decedent in his lifetime make a transfer,the consideration for which was t6ansferee's prolnise to
pay income to or for the benefit of care of transferor?(Answer yes or no)N _
(8)Did decedent,,at any time,transfer property,the beneficial enjoyment of which was subject to change,
because of a reserverl power to alter,amend,or revoke,or which c01l1d revert to rlecedent 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 rlfdrved in the decedent alone or the decedent and others?
(Answer yes or no),
NOTE 1:The answers to these questions should be supporterl.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,B,or E.
ITEM
i
II
II
I
DESCRIPTION MARKET VALUE
(Es timated)DEPT.VALUATION
(Dept.Only)
[nsert this total opposite "Transfers",Schedule "C"in the
"As Reported"column on the last page of this return.
..I •~
RESIDENT DECEDENT
CCMMONWE/\LTH OF PENNSYLVANIA
Tni\N::",}l~rt TNHERI TANCE TAX
\.
~ReG-sa ..
SCHEDULE "E"
JOINTLY OWNED PROPERTY
I~STRrCTIOf'S:This schedule must disclose all property,real and personal,owned by the rlecedent jointly
wi th another or others,including intangibles,standing in the name of the decedent and others.List
real estate first,as entireties,or joint tenants,giving brief description,as indicated lmder 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 rlate of acquisition,and the name,address and relationship (if any)of co-~wners to
the decedent.
Description of Property,Date of Acquisition,Name I U~it
Address and Relationship of Co-Owners,and Place I Value
of Record of Instrument,where Real Estate.I
percentage Estate
Share Valuation
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
Property Interest
;Pe ~#/I t1 3'.3 ~vt,
~-alP~?f
Savings Account #2763,Pittsburgh National
Bank,Ca1iforrrla,Pennsylvania,in the names
of Joseph L.Kotarsky or Frances Mebs.This
account was established in 1964.The full
amount in said savings account at the time
of his death was $1,614.25.One-half is
taxable.
Savings Account #1008,Western Pennsylvania
National Bank,California,Pennsylvania,in
ihe ~ames of Joseph or Joseph M.Kotarsky.
This account was established in 1964.The
f1111 amount in said savings account at the tim~
of his death was $1,396.10.One-half is
taxable.
807.13
~~#
698.05
The following U.S.savings Bonds.
Series E:
Joeeph L.Kotarsky or Joseph M.
Kotarsky (son),the following:
1-$1.000.00 Bond,issued 10·64
1-$1,000.00 Bond,issued 9...60
1-$1,000.00 Bond,issued 10-64
863.6(rz~0;;033 </I'}Jc.3.(.0
1,036.00 ~03(.00
863.8(1 .I/'---,1'!-CI Fe.3 ~o
2,915.20V/).,?;~/..J~c?o
I I"E6 ~6331/.:?
I 515.00
412.00
Joseph L.Kotaraky or Miss Judith
Mebs (granddaughter),the following:
1-$500.00 Bond,issued 9-60
2-$200.00 Bonds,issued 9-60
Josep~L.Kotaraky or Miss Virginia
Joy Mobs (granddaughter).the follo\Jinf:
3-$1,000.00 Bonds,issued 11-62
1~$500.00 Bond,issued 9-60
2-$200.00 Bonds,issued 9-60
Joseph L.Kot8rsky or Mrs.Judith K.
A~b8 Brown (granddaughter).the
following:~
. I3-$1,000.00 Bonda.iS$ued 11-62
Joseph L.Itotarsky or Mrs.Frances V.---
Kotarsky Mebe (daughter),the followin(:
2-$500.00 Bonds,issued 9-60
2-$1,000.00 Bonds,issued 10-64
Insert this total opposite "Jointly Owned Property",Schedule "E"
in the "As Reported"column on the last page of this return.
Joseph L.totar8k,Or Joeeph ~.
Kotarsky,tr r .,(aon),the following r
4-$1,000.~O Bonet s,itu,ued 11-02
'.Joe.ph t.~otaT~k7 or ~r8.Prancee V.
Kotarsky ~~bs{dau;:htor),tho
fo11owingr
.-$1,000.10 ~ond~t tssued ll-ct ~~~
TOT"\!.
o3 ,753.00 3-1..J3.c.t
-Y-Olt/-l()')JEG-tI /l 033 Y/)~
/jf7 C,/t.
3.753.:;0 ~,7 S;~
AJ€..(!,.#/lCJd.3.3Sf
-Y-/71'-(;.Y
$22,117.1::!
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~CC-37 .(12-63)~
nnDlll:'\\\'EAI.TII OF I'E:'\:'\~\'\'l.:\NI:\
TRANSFER ll'\lIEHITAl'\L'E TAX
RESIDENT DECEDENT
SCHEDULE "D"
BENEFICIARIES
•
\
h
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFState_full names and addresses of all who illegitimate children DECEDENT OF BENEFICIARY
aH'an interest.vested,contingent or other-are involved,set STATE YES IN ESTATE
wise,in estate)forth this fact.)OR NO BIRTH
Joseph H.Kotarsky Son Yes 1/2
Rock.Springs,Route 3 ....
Warrenton,Virginia 22186
Frances V.Mebs Dauahter Yes 1/2
480 Meck1em.Avenue
Rochester.Pennsylvania
,
-.
-,
Deponent further says that all the above-named beneficiaries are living at this time except below:
NAME DATE OF DEATH ItESIDENCE
I'
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(1)
SUMMARY (As Reported)
Real Property (Sch,"A")$..a~f .000..00.
Personal Property (Sch,"B")$.J~.Q.NI .
Transfers (Sch."e")$...l{O.Nl'!l .
.................................................................<.t:lCD ':E·,.$..ra.s.,.l.l.?.~lB.
.......................................$ .
Gross Taxable Estate ...,.........$44,.1,17.,,18
-;.
-.•t
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(2)
(As Determined)
$,.(.~(J.o.O.·99
$.,.
$"..",."..
$&>ttl!,((.1~,/!..
$
$6/~//f,/p
f-.'tlZQJ ~..l'",!."'.'.I-<W CJl to~C"J~..,..QJ ~:~,:~i><~CJ tlO:'~~,11-'.r.;F''l \i't:;,
W QJ 'fit"'';'",::\\.,:,i\'\":-!',
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f-<f-<E--1=::tlO '"~i ;,'w .H:I=:c
~:r:.....I<.-or:,..1.1An\HO00E--H 0:.r-!:V ~"U,,·'r.\IZE--(,/'J ::c:Cr-t:~.~:1R',,).)l..._...r-!:U):~EGISTEH OF WILLS~w p..,rl:co:.....-.....-..0 r£l co,~:0
CI)0:.c ~~AS~n~IGTON CO,.PA.c ~0 "-J
0 W I-;>~~:c:~\.IJrooE--.....;,IX.b E--0 ...c'"-<.....0'2 0 j::.E
E "...Cli c E-"-J (5~"0 ~0
-or:...J U U
ESTATE OF JOSEPH L.KOTARSKY
AND AGENT OF THE COMMONWiALTH
jDEDUCTIONSALLOWEDIN
THE SUM OF $.4.£.£~"::of
OA~~..~
Regllter of Willi,Agent
California Borough,
LATE OF Washington County.Pennsylvania
STATEMENT OF DEBTS
AND DEDUCTIONS
COUNTY
OFFICE OF THE
REGISTER OF WILLS
OFWASHINGTON
Form..:JI.C.~,'~O ......
DATE OF FILING APPRAISEMENT 2-L 20 DAn OF DEATH February 22.1969
DATE NO.OF NAM"OF PAYEE REMARKS AMOUNTVOUCH"'l
n'Al+o,.;o 1<'lln~,..al HnmoP Funeral Exnenses 1,182 00
Wa~hinl:!'ton Countv Trea surer 19R9 r01in+.v 'T'ax "3Cf'J'~
Adam Koncik /'7/1J'T'ax rollector 1969 Borough &School Taxes
IRussell Marino 50RegisterofWillsProbatingWill9
Russell Marino Filing Affidavit of
Rel:!'ister of Wills Debts and Exnenses 3 00
Patrono,Ceisler &Edwards Attorneys Fees 150 00
I
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hhJ/1/J"SS y/
COMMONWEALTH OF PENNSYLVANIA
}S8:COUNTY OF WASHINGTON
I,,JOSEPH M.KOTARSKY HERESY CERTIFY,THAT.TO THE BEeT OF
MY KNOWL!!:OGE AND BELIEF.TH!!:FOREGOING IS A JUST AND TR~EMENT OF DEISTS.FUNERAL EXPENSES AND EXPENSES 01'
ADMINISTRATION SUBMITTED TO THE ESTATE OF JOSEPH L KO AR SKY DECEASED.AS DEDUCTIONII FOR
INHERITANCE TAll PURPOSE8.'v/£'"L>rt~SW~AND SUBSCR;B.E~,ejt7-"Ill:T~'B ~.(L.6.1
~-I~~0nOSflR M.KOAR1<~_
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