HomeMy WebLinkAboutOC1969-0289 - ESTATE OF WENTZJ
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REV-5IB (3·79)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF FIELD OPERATIONS
P.0;BOX 2970
HARRISBURG
17105 IN YOUR REPLY PLEASE
REFER TO
Investigation Division
NOTICE OF FILING OF APPRAISEMENT
(Executor or Administrator)
Tony Wentz
Susan WentzInRe:Estate of ------------------
Washington
Dear Mr.Wentz,
You are hereby notified that the Commonwealth Appraisement
~nthe estate of Susan Wentz
has been filed in the office of--:"t-=-h-e-=R:-e-g-=-is-=-te-r-o-=f:-:-W:-::7il:-ls-o-::f--v.W'f""a-s"'hc-J.T'n=-=g::Lt-=o:-::n:-----------
County on August 2 .1979 .Said appraisement reflects the following valuations:
Real Estate -=2..L,-=-O-=-O-=-O-=.-"O-"O _
Personal Property ---_
Transfers -----:-----------------~Jointly Owned ---::-=-_
Total --=::.2'LO::..;O::..;O::..;.~O::....:O::....__
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.
Any party in interest who is aggrieved by this notice may object thereto within sixty
days after receipt of said notice as provided by Section 1001 of the Inheritance and Estate Tax
Act of 1961,72 P.S.2485-1001,P.L.373.
Date August 2,1979 S· d 7'oD,A--Yv1/~-'II ,.r_v,Jl1~/L<--?Igne \~e-It 'hLC /v
./
Title _-A-p-p_r-a_lS_'_e_r_I_I _
Date of Death:6/20/64
NOTE:This is not a bill.
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REV-484 (8-78)31-/?f-/
County,Number and Name #63 \;ashington
';'-~Fi i;NIi~bef.63--69-0289
Date of Oeath _=6~/_=2:..:0~/_=6_=4:....__
Estate Mtlme -,-W_e=·::;:n:..::t:=z::.!,~8u-::::.:::s..::a:o:.n=--~
(I_AST NAME)(FIRST NAME)(INITIAL)
REPORT OF INHERITANCE TAX APPRAISER
SUMMARY
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
I,the unders5gl1cd duly appointed Inheritance Tax Appraiser in and for the County of Washington
Pennsylvania,do respt'ctflilly report that I have appraised the real and personal property as reported in the foregoing return at
the values set forth opposite each item in the last column to the right in Schedules "A","B", "C",and "E".
Dated:August 2,1979
INHERITANCE TAX APPRAISER
REPORT Of THE REGISTER OF WILLS
I,the lmdersi'!JInl(HI duly ~Iecied Register of Wills in and for County,Pennsylvania,do respect·
fully report thot l hr.lv(l cI lowed deductions in the amounts c:Iaimed by deponent,except as to those items where a greater or
lesser 'GlmQIH~t.!slOet forth in the last column to the right in Schedule "F",which greater or lesser amount represents the sum
allowe,d as a tlcd~di(Jli:1,
Dated:--------------l"".OMMONWEALTH
ADJUSTMENTS
INVEl'frO~Y VALUE AS APPRAiSeD ~ODE (HARRISBURG USE ONLVI REMAINDER APPRAISEMENT CODE
Real Property ISch~dllr.e Ai $2.000 00 00+92+
Personal Property \Sched';!/1l III 10+
Joint-Held Property ISchOOMlll El 20+
Transfers ISchecllj~l'l Cl 30+
TOTAL GROSS ASSlEirS 2.000 00
Less Debts and Deaucticms 40-93-
(SCHEDULE iF)
CLEAR VALUE OF ESTATE 2,000 00
annultleS.Il~e••CQt;'!II!t.e.,.~e~••.,__$j
ESTATE TAX ASSESSMENTS _$_=C
VAL.UEValuationoflifeestatesOTw_'0__PRINCIPLE FACTOR
-E
CODE--1-
COMPUTATION OF TAX
.40 00
Less to,,;PHl'lrll'lUldy paid
BAL<\NCE
Less 5%of tax i:paid within
3 months after dCQth
:._::_:::_...::z~
$
$-------+---$
$----------------1-----
$-----------------1-----
$....:4:.,:0;.....,1,....;:;0...;:;0_
(*)As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
BALANCE OF INHERITANCE TAX DUE
Add interest at rate of 6%hom
____to _
AMOUNT OF ESTATE TAX ASSESSED $+__
Estate tax paid $-1-__
BALA~CE DUE
Add interest at rate of 6%from
to
TOTAL 1 AX BALANCEPAID_
Supplemental C(JdC5:(FOR USE IN HARRISBURG OHL Y)
~t-$
1 1
I
$<\"~.~$
$
$
48-Acljustmcflt
49+Adjuitment
56-Annuity
6O-Life Eitote
92+Remainder Appraisa!
93-Remainder Deduction
93C-Charity
94-Remainder Residue
96-Successive
Life Estate
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE:Where sUbs~uen.t adjustments are made to the abov.e computation of tax by the Register of Wills for proper reason
same should he noto<':l bdow,with 5~ort explcmctio!!."
VVill )Administration No._
IN THE
Year _
-,-.......~.,
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
Deceased
Late of _
County of _
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
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REV.457.{S·7S)
~~AR"tMENTOF REVENUEBU'REAU OF FIELD OPERATIONS
P.O.BOX 2970
HARRISBURG,PENNA.17105
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEM ENT
DATE August 2,1979
COUNTY #63 Washington
FILE NO.63-69-289
Whereas,Susan Wentz late of w.Brownsville
in the County of Washington Commonwealth of Pennsylvania,having died on
the 20th day of June 19~,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,Dominic R.DeMaria ,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
DESCRIPTION OF ASSET UNIT Appraisement
VALUES Made for Inheritance
Tax Purposes
COMMONW EALTH APP R A I SEMENT
$
REALTY::
1.ALL that certain lot of around situate in East
Pike Run Township,l'lashinaton Countv,Pennsvlvaina
(now Borough of West Brownsville),known as Lot No.82
(See Deed Book Vo.550,page 543).
!2.ALL that certain lot of ground situate in East
Pike Run Township,Washington County,Pennsylvania
(now Borouah of West Brownsville),bounded and described
as follows:(On the North by Washington .Avenuei on the
East by Lot No.80.(See Deed Book Vo.407,page 431.)
,
Value 2,000 00
.
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Have been duly sw9rP according to law,I do hereby c
with the law on this -;AJL..rrrrrrl./day of _--Jl",4l+'~;:ro.q.~IoCIl:..6.¢-__-...._....._
(Number and Street)
?~~:na.(Post Office)
Washington
•••••••••••••••••••••••••••••••••••••••••••••0 ••••••••••••••County
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RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
Susan Wentz.....................................................".
Deceased.
Late of
...............w.~..J~.ro:wns.v.i~le .
Date of Death,~.1.?9./~.~..
Appraisement Docket Vo1.,·~I ..
Page,..A-.9.:4:::J.No..9.:3:d~~:~2S.9..
Filed in Register's Office August 2 19 79,. .
Amount of tax due,$ ........................................
DEPARTMENT OF REVENUE
Received,;.
Examined and Approved,.
Wrote about Appraisement,.
Appeal from Appraisement,..
En tered and charged,.
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RC C-46 (10-75)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
RECOMMENDATION OF THE DEPARTMENT
I"OF R'EVENUE TO COMPROMISE OR
WRITE-OFF TAX CLAIM
/
_W~a~s~h~i~n~g~t~o~n~_COUNTY
Estate of Susan Wentz
Date of death 6/20/64
C t F'I N '<7-194-1 B F'I N 63-69-0289ounyIerr.ur.leo._
Date of filing of Appraisement __8_-_2_-_7_9 _
Name and Address of Attorney Bassi (,(Rega Charleroi,Penna.
Name and Address of PersonaI Repre sentati ve ---'T,!,.;o!.!.Un~¥:...JW:ue~nu..t.J.....i:::zL...-.oLD.l5e=.!c..,;.et::.caL.>:S:i..te:.ld..l....---~------------
Date on which current and active lien was last filed __n=..:o..:.n:.:e=--_
Action initiated by Harold A.Smith
(NAME)
Dist.Admr.
(TITLE)
10/29/79
(DATE)
1>Rea I Estate ~:...:.:J.J-:=-D-=O..:::()....:.,--=o:--:--o _
Pe rsona I Property ----')~.'-',\).....(1...&-.........M.::>ol\-._
Transfers _
Gross Estate _
Debts &Deductions .._
Clear Value _
Tax Assessed --=-::-:---::~-----
Tax Paid ~2.L,..:::0..:::0..:::0e._.-"'0'-"0'___
Ba Iance of Tax Du e s;@o:.........2:;u%~_--..:l4t..looOu.l_lQoLlOoL..-_
Interest to Date ~~__,_,....__----
Total Amount Due -=4;...;:0'-".'-'0:...;0:0....-_
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 personal represenative is now deceased
and a commonwealth appraisement was completed on 8/2/79.Since we have
not been able to collect the amount of $40.00 tax due plus interest.
Also since the tax due is less than $50.00 I recomend that this estate
be written offi
(ATTACH ADDITIONAL SHEET IF NECESSARY)
Date 10/29/79
(TITLE)
JAN)1980
Approved on·~....--//,/(c;.~:rE)..~7>)?./L(-eP-r....'-'-(.'-,,(-......:.&J
Signed _
FOR ATTORNEY GENERAL"
Signed
NOV 13 1979
Approval Recommended on _----:..._
CkuJ (t~EtJOM
FOR BUREtO:F£Y COLLECTIONS aa-----
DEPARTMENT OF REVENUE
Investigated by Harold A.
(NAME)
ApprovaI recommended by _---J~---.J~-14r:.{.,44~'4-+-:,/Lrcp.~::::...-----....:D::.=i~s~t~.~A..::dmr~=....!.~
l3 -1,1-28 7J
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OF
SUSAN WENTZ,a/k/a
SUSANNA,WENCE,a/k/a
SUSIE HOVANlC,a/k/a
SUSANA HOVANEC,..'
I,SUSAN WENTZ,also known as SUSANNA WENCE,also known as SUSIE
HOVANIC,alsO"known as SUSANA HOVANEC,of Box 173,in the Village of
Blainesburg,in the Borough of West Brownsville,Washington County,
Pennsylvailia,do make,publish and declare this to be my Last Will and Testame ,t,
'-.hereby revoking and making void any and all wills by me at~anytime heretofore
made.
I
II,
I
I,
FIRST:
SECOND:
"
THIRD:
I direct that my executor hereinafter named,pay all of J;lly just
debts and funeral expenses as soon as may be practicable'after my
decease.
I·give,devise and bequeath all of my property,real,personal or
mixed,of which I die seized or possessed or to which I may be,
entitled at my decease to my beloved sons TONY WENTZ and
STEVEN WENTZ in equal shares,share and share alike.
I nominate,constitute and appoint my beloved son TONY WENTZ
the Executor of this PJ.y Last Will and Testament,and I direct that
he shall not be required to enter security in any jurisdiction in
which he may act.
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f
IN WITNESS WHEREOF,I have here':lnto set my hand and seal to this one (1)
page Last Will and Testament,this 22nd day of ---=.J...:;.u;.:."ly"--,1963.
___L-a--a2?&7 --x'dc:.;Jk......-o:p..-/(se )
Susanna Wence,also known as
-1-
,"
,THE FOREGOING INSTRUMENT#consi~ting of one (l)pag~was on this
22nd day of.July ,1963#signed,sealed,published and declared by
SUSAN WENTZ,a/k/a SUSANNA WENCE,a/k/a SUSIE HOVANIC#a/k/a
SUSANA HOVANEC,the Testatrix,as and for her Last Will and Testam:e.nt,in
the presence of us and each of us,who,at her request,in her presence#and in
the presence of each other,all being present at the same time#have hereunto
subscribed our names as witnesses thereto.
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NO.63-69-2~9._.:.....
_.J ,
SUSAN WENTZ,
Estate of
Deceased.
IN RE:
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION .c'~,=:':'.1:r-rn ..,.
(f)n :...:
INHERITANCE TAX CITATION HEARING BEFORE
THE HONORABLE SAMUEL L.RODGERS,J.
ON TUESDAY,September 19,1978
APPEARANCES:
David Abrams,Esquire
Representing the Commonwealth of Penna.
Melvin B.Bassi,Esquire
Representing the Estate
ORDER
AND NOW,this 19th day of September,1978,
the motion of the Commonwealth to continue this matter is
granted.
....",
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By the.Court,
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"'"..,....Samuel L.Rodg.ers,J.
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IN THE COURT OF COMMON PLEAS
OF WASHINGTON COUNTY,PENNA.
IN RE:
Estate of
SUSAN WENTZ,
Deceased.
63-69-289
ORDER
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ORPHANS'COURT DIVISION
(COURT OF COMMON PLEAS)
WASHINGTON.PA,
/$/i-)!I()
~:z
of 19
63-69-289
No.
ORDER OF COURT
OF
If '
I!DECEASED
II"I.,.
II
Ii AND NOW.to-wit.this ~r~'T day of f2.J1./,-f..A ,197u
il ~v
'llit appearing to,,the Court that a Citation was issue'in the above
[(captioned matter upon application 'by the Commonwealt,h of Pennsyl-
"
IlvElUia to show cause why inheritance tax had not been paid;and
jIdfurther that the Court issued an Order directing rhp,payment of
l!,Iinheritanee tax;upon the,Motion of,,DAVID ABRAMS,
lESQUIRE,.SPECIAL ASSISTA~TATTORNEY GENE_RA__L _
"
,.,
,
I
for the 'COMMONWEALTH OF PENNSYLVANIA I 'a rule is hereby'issued upon
TONY WENTZ'
I·
should not be held in Conten~t of thisItoShowc.3.use Why he
l!c0':lrt for'failure to comply,with previous Orders entered in this
I,'
Imatter.
i '~~~,'RULE RETURNABLE and hearing scheduled for thet.?~day,-t.~~-'-"i!._.,Cof,,[Jt'1''';;lt-:'~,-I/-'1 ,19)tf I C;;'jo o'clock4-"'.M.,Court Room
IINO ..>·Court of Conunon Pleas of Washington County,I
IlpennsYlvania.County Courthouse.Washington,Pennsylvania.I,
'III IilBYTHECOURT.'..I
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DAVID ABRAMS.ESQUIRE
SPECIAL ASSISTANT ATT,oRN·EY GENERAl.
COMMONI!(~!,-L TH OF PEN~fSYLVM~:A315FOURTHAyqiuE
,SUI TE 906 ..\!f'~":"'(.,
PITTSBURGH.PENNSYLVANIA 15222 po,'F.'.
IN THE ,COURT OF COMMON PLEAS
OF WASHINGTON COUNTY,PENNA.
ORPHANS'COURT DIVISION
N07'63-69-289
IN RE ESTATE
OF
SUSAN WENTZ,
,DECEASED
ORDER OF COURT
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I N R E EST ATE
OF
SUSAN WENTZ
IN THE COURT OF COMMON PLEAS
WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION.~-,..
DECEASED
AFFIDAVIT OF
SERVICE OF ORDER
COMMONWEALTH OF PENNSYLVANIA
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COUNTY OF ALLEGHENY
David Abrams,Esquire,being dUly sworn according to law,caased ~
an Order in the above captioned case to be served by certified
mail Receipt #1~~')r;,r upon Bassi and Woodward,701 McKean Avenue,
Charleroi,PA 15022,from the Fourth Avenue Post Office,
Pittsburgh,PA 15222.Service was accomplished on the 13th day
of May,1977,at about 4:00·'sOi'.Clock,P.M.
Sworn to and Subscribed
before me this /q:L{day
1977
I N R E EST ATE
OF
SUSAN WENTZ
DECEASED
IN THE COURT OF COMMON PLEAS
WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
NO.63-69-289
AFFIDAVIT OF
SERVICE OF ORDER
•Il
cm~10NWEALTH OF PENNSYLVANIA
ss
COUNTY OF ALLEGHENY
David Abrams,Esquire,being duly sworn according to law,caused
an Order in the above captioned case to be served by regular and
certified mail Receipt #';/~7{'.r(';;'upon Tony Wentz,Washington
Avenue,Brownsvill,PA 15417,from the Fourth Avenue Post Office,
Pittsburgh,PA 15222.Service was accomplished on the 13th day
of May,1977,at about 4:00 O'Clock,P.M.
Sworn to and Subscribed
before me this JR.,Zl!.day
1977
KATHERINE ANN GROSS,No!~ry Public
Pittsburgh,Allegheny COunl\,PA
My Commission Expires April 27,1931
No.9d83.68
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RECEIPT FOR.CEMIFIEq MAIL
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hand it to your rural carrier.(no extra charge)•<:-.
2.'If y011 do not want this receipt postmarked,stick the gummed stub on the left portion of the address
side 01 the article,date,detach and retain the receipt,and mail the article.\--"\I._~l .
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Print your name,address,and ZIP Code in the space below.
•Complete items I,2,and 3 on the reverse.
•Moisten llummed ends and attach to front of article
if space permits.Otherwise affix to back of article.•Endorse article "Return Receipt Requested"adja-cent to number.
RETURN ITO
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PENALTY FOR PRIVATE
USE TO AVOID PAYMENTOFPOSTAGE,$300
(Name of Sender)
'(Street or P.O.Box)
(City,State,and ZIP Code)
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POSTMARK
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~•SENDER:Complete items 1,2,anu ,.i I ~Add your address in the "RE11JRN TO"space on
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~;X.<.6IJe-fo~il)g service is requested (check one).:<~r-..q~i.l'.asJ ~how to whom and date delivered............15~
::.'~b1~h;to whom,date,&address of delivery..35.-
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Show to whom and date delivered 65..o RESTRICTED DELIVERY.
Show to whom,date,and address of delivery 85.-
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~I have received the article described above.
~I\SIGNATURE 0 Addressee 0 Authorized agent
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c:/4.i::DATE OF DELIVERY
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~..~..---------------_...._--_....*GOP:197&-0-203-456
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
.SUITE 906 345 FOURTH AVENUE
PITTSBURGH,PA.
15222
May 13,1977
412-:-565-527 4
.,.
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Tony Wentz
-Washington Avenue
Brownsville,PA 15417
=
RE:Estate of Susan Wentz,deceased
County of Washington
Dear Mr.Wentz:
Enclosed herewith please finn a true and corLect copy
of the Order of Court entered in this case.'Should you.
have any questions,please contact my offic~.
IVerytrulyy~urs,
I .£z;~~??t/VJ~
David A.brams,1 Esquire
Special Assi~tant AttorneY General
!Enclosure
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/s /PauLA.Simmons ~,~
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BY THE COURT
,'
"~
~O.TERM 19
No.63-69-289
0RPER OF COURT
All costs of this and further
.\
an answer bel
'j
Davi~Abrams,Esquire,Special A.8ist~t
"~t_
"
15417
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with proof at service to ,be filed "
.-,------------,~
And now,to-wit,this,29th:day of April,1977 ,it
,
,~..,
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y Attorney for Petitioner.
,rece.dinqs relatinq to this matter to be taxed a8 coata
.8po"O....~.
to show cause why the Inheritance Tax~------------
ikt~rnev General,for'the Commonwealth of Pennsylvania,it is!l . .-"
irerehY OROEUD,ADjuOOF.D an~I"\fTRF.EO t:~at th..RU1~.'.to Sh~.Cause
;~d Citation heretofore iSAued ~s made absolute.and that •
,I
,liTony Wentz is dire,cted to 'file'an Inheritance
,I-'-..~:..-.--------------."..,I~a'x Return,in the above efltate within ten (10)days from date of ~'.'~':e5
Il,•";~'{~.:''~:r.::I'ervice of,~copy of this wi thin Order or to ..show caua.why he at),,,',t'Iot be held incontelllpt of.this Ponorable court for f~llure':to
o
do';~1·.
f eriice of ~photocopy of this Order to be accomplished be re9Ul.~'··.~~
.'d certified mail ',directed.to ~?~Y..·.~;..;.'~e;;.;'n;.;.t;;,:z::.l.t.-..:..;.:.::.::.=;.::.;a~:.:-:~~~I-.._-I '
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"-;',;:appearing to the Courtt~at a Citation was issued in the above,II ''~aptioned matter directino_~To~n~'~·/~·w~e~n_t~z~..
II "
t'''..-lr~turb in said matter should hot he filed and estab~hihq the
It 13th day of ~l)ri'l,19 '77 ,a8 the return date therefore J that
4'.II~ervice of said'Citation was duly accomplished:and:,
"'ithe return date "above deliqn:-ated has pass~d witho~t!'~,
l~iledJ uonn the motion of
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tI 'N Tf!E F S TAT f.
Ii OF
I;SUSAN WENT?
'i DECEA~En"l'
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No.988367
~-...:f-..<.q,
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ony Wentz
W ington Avenue
rownsvi11e,PA 15417
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IN THE COURT OF COMMON PLEAS
OF WASHINGTON COUNTM,PENNA.
ORPHANS'COURT DIVISON
,.;,;,.NO.63-69-289
IN RE ESTATE
9F
SUSAN WENTZ,
DECEASED
AFFIDAVITS OF SERVICE
'"..'..:-'.'
":.>
DAVID ABRAMS.ESQUIRE
SPECIAL ASSIST ANT ATTORNEY GENER([L
COMMONWEALTH OF PENr~SYLV;'NIA
345 FOURTH AVENUE
SUITE 906
PITTSBURGH.PENNSYLVANIA 1522Z
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IN THE COTlRT OF COMMON PLEAS I l
t\lASHINGTON COUNTY,PENNSYLVANfA .J.::~HAN ~sT::RT nr::SION II
No.63-69-289 t
4..
tORDEROFCOURT
DECEASED
SUSAN WENTZ
SAAl~=..tb }
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II~.'11lI N T P.E EST ATE
OF
II
IIII
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I .;/4/~I .And now,to-wit,this ;29~day o~1977.it
:lappearing to the Court that a Citation was issued in the above
1!I~aPtioned matter directing T_o_n~¥~..~y_w~e~n~t~z~1
I to show cause why the Inheritance TaxI~e.turn in said matter should hot he filed and establ-ishing the
11 13th day 0 f April,19 77 ,as the return date therefore'that
I,
Iiservice of said Cit:ation was duly accomplished;and further,that
:khe returri date above designated h~s passed witho~t an answer beingII
Ilfiled;unon the motion of David Abrams,Esquire,Special Assistant
nl~t~ornev General,for the Commonwealth qf Pennsylvania,it isi!l~erebY ORDERED,ADJUDGED and nP,CRF.ED that the Rule to Show CauseII.!~nd Citation heretofore issued'is made absolute.and that 1
:1 Tony Wentz is directed to file an InheritanceI .
bax Return in the above estate within ten (10)days from date'ofI~e~vice of a copy of this within Order or to show cause why he shou d!~ot be held in contempt of this Honorable Court for failure to do s •
Iservice of a photocopy'of this Order to be accomplished be regular
I nd certified mail dLr~cted to T0!l¥._.v~entz,Washington Avenue,
1~11§,FA 15417 with proof of service to be filed
y Attorney for Petitioner.All costs of this and further
~reCeedingS relating to this matter to be taxed as costs against
espon~et\.1:•
\BY THE COURT
IN THE COURT OF .COMMON PLEAS
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WASHINGTON COUNTY,.PENNSYLVANIA
ORPHANS'COURT DIVISION
NO.TERM 19
l
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IN RE ESlEATE OF
SUSAN WENTZ,DECEASED
ORDER OF COURT
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SPECIAL ASS1SH,tlT ATTORNEY GENERAL
COMMONI:J EJ\L TH OF PENNSYLVANIA
345 FOURTH AVENUE
SUITE 906
PITTSBURGH.PENNSYLVANIA 15222\~;.....:~/2 '-~~(-f J.l e
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I N R E EST ATE
OF
··
··
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IN THE'COURT OF COMMON PLEAS
WASHINGTON COUNTY,PENNSYLVANIA
SUSAN WENTZ,aka SUSANNA :
WENCE,aka SUSIE HOVANIC,:
aka SUSANA HOVANEC :ORPHANS'COURT DIVISION
DECEASED ··NO.TEill1 19
PETITION FOR CITATION
TO THE HONORABLE THE JUDGES OF SAID COURT:
AND NOW,this'day of
comes the Commonwealth of Pennsylvania,by Marco S.Sonnenschein,
Deputy Secretary for Taxation,for Milt Lopus,Secretary of
Revenue,who avers:
1.That Susan Wentz,aka Susanna Wence,aka Susie
Hovanic,aka Susana Hovanec,deceased,(hereinafter referred
to as "the Decedent"),died on June 20,1968.
2.That a Petition for Probate of the Last Will
and Testament and for Grant of Letters Testamentary was made
by Tony Wentz,Executor,(hereinafter referred to as "the
Executor"),on July 25,1967.That Letters Testamentary were
granted to the Executor on JUly 25,1967.Attached hereto
and made a part hereof is a copy of said document attesting
to the date Letters were granted marked Exhibit "A."
3.That on June 9,1976,a certified demand letter
was sent to the Executor,advising that the Inheritance Tax
Return for the Decedent had not been filed.A receipt was
signed and returned to the County Inheritance Tax Office.
Attached hereto and made a part hereof is a copy of said letter
and receipt marked Exhibit "B."
·.
4.Assistant Attorney General David Abrams unsuccess-
fully attempted on September 13,1976,to telephone Attorney
Bassi at his office to advise that a Petition would be presented
by the Executor's failure to file the decedent's Inheritance
Tax Return.Attorney Bassi was not available to return the
message which was left with the attorney's secretary,Jerry
Sours.That as of September 27,1976,Attorney Bassi has not
returned Assistant Attorney General David Abrams phone call as
was requested.
5.That as of the date of this Petition no Inheritance
Tax Return has been filed by the Executor of this estate as
required by Section 701 of the Act of June 15,1961,P.L.373,
Article VII (72 P.S.2485-701),and Section 703 of the Act
of June 15,1961,P.L.373,Article VII,as amended (72 P.S.
2485-703).
6.That under Section 821 of the Act of June 15,
1961,P.L.373,Article VIII,(72 P.S.2485-821),the Secretary
of Revenue is authorized to request the Court to issue a Citation
directed to those subject to 'any duty imposed by the aforesaid
Act,commanding such persons to appear and show cause why the
requirements of this Act should not be met.
WHEREFORE,your Petitioner prays your Honorable Court
to issue a Citation upon the Executor,directing the Executor
to appear and show cause why said Inheritance Tax Return in
the estate of the Decedent,should not be filed as required
by lawi and to further direct that the costs of this action
shall be borne by the Executor.
COMMONWEALTH OF PENNSYLVANIA
•Sonnensc e~n
ty Secretary for Taxation
FOR:Milt Lopus
Secretary of Revenue
.'
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF DAUPHIN
·•
··
ss
Marco S.Sonnenschein,Deputy Secretary for Taxation,
for Milt Lopus,Secretary of Revenue,being duly sworn according
to law,deposes and says that the facts set forth in the fore-
going Petition are true and correct to the best of his knowledge,
information and belief.
For :r~ilt Lopus
Secretary of Revenue
Sworn to and Subscribed
before me this ~Lj 6L.day
Of~
.'NOTARY PUBtlCl:fy tommissic~hpire~!v\ar,h 17,1979
Harrisburg,Pa ')auphin Countyj
I •:"::.:::'/\;"'.:',r-~l~:N,'·LcToHUONFTI yPEN,N8YLVANIA~}88.:
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. ,JU1;.'25th.67 Tony \J/entz .
,'1.3 ~JOW""''''"'''''''''''''''''''''''I:''''':''''''''''''"II'''''',19 ,comes ~I _
.,llf ,.
,I'h,,,e.,jng duly sworn doth d~pose and say thal !'}.~will well and truly administer the goods and chat-
1.·'~,ri~hts 'and credits of..~~~.~~11,~.~.~.~~~.~.~~~.~~..~:.::dcceased,
.'.
to the best of ........?.!~skill :llld judgment in strict·compliance with the laws of this Commonwealth,mind-,....
.'
ful of the laws relating to inheritance taxes.
...25thwornandsubscribedbeforemethis ..
- .Julv ' . "A/I 67da)\of _"'..;.::~D.•}j
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Suaan Wents
Estate of:.6-20-64
Date.of Deli~69-289File,No.,.;.
Co,No.37~194-1
D&~.:June 9.1916
.Re,:
Dear .Sir:
RCC-539,(1~76').~~.-COMMONWEALTH OF PENNSYLV'ANIA
*
".DEPARTMENT OF REVENUE
,BUR EAU OF COUNTY COLLECTIONS:
411 S.SECOND STREET .
"HARRISBURG,PA.
0rtl W_~S ' '17127
Name wa.~oll Avenue ,Address .
City,State~L~Z~p Code .Brow_ville,nmna.15417
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We have recently contacted you.or your legal representative
advising that the above estate ~as ina~delinquent status.Asof
this date,the.matter hasnot(been resolved .
.Section 701 of the Inhefitanc~and Es~ate Tax Act of 1961
requires the personal representative of:an estate.and/or a trans-
feree to make an inheritance tax return.In addition,Section;711
states that inheritance tax i~due at ~he date of the decedent)s
death and shall become ~~linquent at th~expi~ation of nine (9)
months.·····'
Section 791 of this Act provide:s that:any person who
wilfully fails to file a return required unde*the provision
of this Act shall be personal'ly liable for a penalty oftwenty~
five percent (25%)of the tax'd~termihed to b~dueo~$1,000.00,
whichever is less.This penal~y is in additi6n to ariyother .
liabilities i~posedby ~he Act~:
Our review shows.that this estate rem.ains open be.cause·;
1___An inheritance tax'return has no:t b~~n filed;
.~...
___A tax in the princ'ipal sum of",
plus six percent,C6%)annual i-n-:-t-e-r-e-s-:-t--=f-r-o-m-
;~emains due arid :hnpaid.~''---------..,'Accordingly,please beadvise.d that unless the return :is
filed or the tax due,incltiding interest,is paid in full within
fifteen days from the date of this le,tter,prQceedings will be
instituted in the Court of Common Pleas by this Department to:
effect '~ompliance with the law.".;,
Atty.Baas!6'Vo~
Very truly your~,
'k--:~&d,Vj~mes M.Bach,."
Assistant Attorney General
Commonwealth or:Pennsylvania.'.f
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Address Reply to:
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':':J',,~W2,shir.g'tOl.fI~U8'i;Bu:Ud.lng
\'I~~hil'lgton,'P,:uu-lsylvanla 15301
FOR:StanleyM.Weiss,Jr.
Director .
Bureau of County Collections
bepartment6f R,evenue
"EXHIBIT B
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Apr.1971 '.NOT FOR INTERNATIONAL MAIL
POSTMARK
OR DATE
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~the13tho day of--=..A:.,I;:p:,.=.r.=i=l ,-
o'clock~.M.,and show cause why the'Inheritance
a decree made against you.
19IL,at 1:30
WITNEss the Honorable Paul A.Simmons,Judge of our said Court,
--~-.
that,laying aside all business and excuses whatsoever,you do file·in the office
of the Clerk of our O~phans'Court of W ashington Co~nty,a full and com-
piet~'answer,under oath,to each ·and.every'ot the averments·of the 'said .
Tax Return in said estate has not been filed;
!I
at Washington,Penna.,the 24thday of_-=-F..:::..eb.::..;ru::....;:.:;:a:::;ry ,19-11-.
David Abrams E_______________sq.
Attorney for Petitioner.
(Seal)
and further abide the order of our said Court in the premises,
If you fail hereof,the petition may be taken PRO CONFESSO and
1ft QrUmmnnll ,UU,__---:::..To=n::..<-y_W'-'-"e...::::n...::.:tz~_
Sur Petition of:Commonwealth of Pennsylvania,by.Marco S.Sonnenschein
To:Tony Wentz
.petition,on-or before Wednesday
In m~r aInurt nf Qtnmmnn 'has nf Ifas~ingtnn Qtn~g.Jtrnnsglnania
IN HE:.(@rp4nnn'Qruurt iiuininn
.((
'ESTATE OF ))
SUSAN WENTZ,aka SUSANNA ~Qt ttattntt .~NO
o
63-69-289
WENCE,aka SUSIE HOVANIC,((
aka SUSANA HOVANEC~De'). .)
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.<ltuunty uf IInn4ittgtnn ).
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I N R E EST ATE...-"(
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IN THE COURT OF CO~1MON PLEAS
WASHINGTON COUNTY,PENNSYLVANIA
SUSAN WENTZ,aka SUSANNA :
WENCE,aka SUSIE HOVANIC,:
aka SUSANA HOVANEC :ORPHANS'COURT DIVISION
o R D E R
DECEASED ..NO.TERM 19
6j-(l1-~f/
Now,to wit this the ;r!a.ay Of~.197;.
upon consideration of the foregoing Petition,it is ordered
and decreed that a Citation be issued commanding Tony Wentz,
Executor of the estate of Susan Wentz,deceased,to appear
and show cause why the Inheritance Tax Return in said estate
has not been fi1ed1 and to further direct that the costs of
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IN TIlE COURT OF COM-10N PLEAS
WASHINGTON COUNIY,PENNSYLVANIA
ORPHANS'COURT DIVISION
NO.TERM 19
<--
~;
~,:
PETITION FOR CITATION
ESTATE OF
SUSAN WENTZ,alkla
SUSANNA WENCE,alkla
SUSIE HOVANIC,alkla
s '~
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l({l--6,r·g 1i (P{)-;?t!{))~~~'Ij?J
AFFIDAVIT OF
I N R E EST ATE
OF
SUSAN WENTZ
DECEASED
I
IN THE COURT OF COMMON PLEAS
WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
NO.TEffi1 19
63 -tY/dY!
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SERVICE OF CITATION
COMMON~~ALTH OF PENNSYLVANIA
ssmINTYOFALLEGHENY
,atherine A.Gross,being duly SWOFn according to law,deposes and
ays that on the 10th day of March,1977,at about 4:45~O'Clock P.M.
he served the Citation in the above c~ptioned matter in the __/
ollowing manner and at the following location:
Iitation served by certified mail Receipt #C;-9s 'rCl 7
o Bassi and Woodward,701 McKean Avenue,Charleroi,PA lSn22,fro~
he Fourth Avenue Post Office,Pittsburgh,PA 15222.
Sworn to and Subscribed
before me this /I day
of 1977
1~~~~~~.u.",.lo6o"S_
PIl J SAl nn'lnIlI'O,Notary PU[JlicRAtItI.Ul\i,:I'l""
PITIS8 GH.ALLEGHENY COUNTY.PA.
lilY .COMMISSION EXPIRES
JULY 2,197~
~PETITIONER'S~EXHIBITi/tIfJI3h1 ~
~•SENDER:Complete items 1.2.anti',\.cr Add your address in the "RETliRN TO"space on3reverse.
w~-
~..:"-<D.....en
1.The following servic~is requested (check one).
~'Show to whom and date delivered IS.,
tJ Show to whom,date,&address of ~elivery..3S.,o RESTRICTED DELIVERY..~<
Show to whom and date delivered 6S-;o RESTRICTED DELIVERY.
Show to whom,date,and address of de~ivery 8S¢
~2~=~~~1
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..,3.ARTICLE DESCRIPTION:
~REGISTERED NO.I CERT~IED NO.I INSURED NO.
:u ,&f J>c.">9~~._..;.-~_.....;._..l-I
iii (Alw.yS obteln slgn.ture of .ddressee or qent)
i j;l I have received the article described above.::U
t p SIGNATURE 0 Addressee g-Kiithorized agent..,~W~.\·,
I N R E EST ATE
OF
'.
··
··
IN THE COURT OF COMMON PLEAS
WASHINGTON COUNTY,PENNSYLVANIA
··
··SUSAN WENTZ,aka SUSANNA
WENCE,aka SUSIE HOVANIC,:
aka SUSANA HOVANEC ORPHANS'COURT DIVISION
DECEASED ··NO.19
AFFIDAVIT OF
SERVICE OF CITATION
COM1~ONWEALTH OF PENNSYLVANIA
COUNTY OF ALLEGHENY
··
··
ss
Katherine A.Gross ,being duly sworn according to law,
deposes and says that on the If'lth day of March ,
19 77,at about 4:45 O'Clock P.M.,she served the
Citation in the above captioned matter in the following manner
and at the following location:
Citation served by regular~and certfied mail Receipt #S-Ys>Oy
to Tony Wentz,Washington Avenue,Brownsville,PA 15417,from th
Fourth Avenue Post Office,Pittsburgh,PA lS222.
Sworn to and Subscribed
before me this II day
of lZ~1977
mPH J.SAWM.~AP.CO.Notary Pu~lic
PIrTSBURGH.ALLEGHENY COUNTY.PA.
MY COMMISSION EXPIRES.
JULY ~197p
..;PETITIONER'S~EXHIBIT!C
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April 15,1977
The Honorable Paul A.Simmons
Judge of the Court of Common Pleas of
Washington County
Washington County Court House
Washington,Pennsylvania 15301
In Re:63-69-289
Citation of Commonwealth of Pennsylvania
Department of Revenue
Dear Judge Simmons:
With regard to the citation which was issued in the
above-styled matter,please be advised that an investigation
of the records of this office indicate that Lloyd W.Woodward
initially took out letters on behalf of Mr.Steven Wentz of
2235 S.W.16 Terrace,Miami,Florida 33128,in the estate of
Susan Wentz.
I am enclosing a copy of the letter which we wrote to him
on June 14,1976 when Mr.Woodward,who is now deceased,
received notification by the Inheritance Tax of their intent
to file a citation in this case.
As you can see from the attached letter,we have made an
attempt on behalf of Mr.Woodward to clear this matter up,
but have not received any cooperation from the administrator.
It is my understanding,from an investigation of the file,
that the only asset in Susan's estate was certain real estate
which was a fractional interest valued at $2,500.00.The
estate is probably insolvent,but I do not have any expenses
in my file in order to prepare a return.I would be happy to
do so on behalf of Mr.Woodward,who initially assumed the
responsibility of this matter,however,I have been unable to
receive any cooperation from the administrator.I do not even
know whether or not the address I have written is his correct
address.I assume it is so because I have not received the
letter which I sent directed to his last known address on June
14,1976.
The Honorable Paul A.Simmons
April 15,1977
Page 2
If there is any way we can assist the Court in conclusion
of this matter,I will be happy to do so.I also find in my
file that William C.Porter represented one of the partial
interests in a brother of Mrs.Wentz,who died in 1968,by the
name of Anthony or Tony,if that will be of any help to the
Inheritance Tax Department.
Very truly yours,
jBAT A.'
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ivin .Bassi
./...Attorney at LawMBB/pac
Enclosure
cc:Commonwealth of Penns~vania
Department of Revenue
Inheritance Tax Division
Steven Wentz
Anthony Wentz
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June 14,~1976
;,;r.Steven l'lentz
2235 -S.K.16 Ter.
Hiar.li,Florida 33128
!n Re:Estate of Susan Wentz
,Dear Mr.~'ientz:
I
'Sometime ago,my former partner,r-lr.Lloyd W.Wo'oa-
\'lard,.....T~10 is now deceased,pro!:Jated the \'lill of Susan Nentz.
~o inhe'ritance tax or other return \-las filed,and'the purpose
o'f.probating t.~e Will was to vest'in Tony and'yourself the',
title in the real estate.
If you want ~his office to conclude the matter of an
inheritance tax return,please suhmit'all expenses in connE:C;-
tion with Susan Wentz's death such as funeral and other medical
expenses and the sum of $150.00 for attorney t s fees and '-Ie vlill
conclude it ot.~en1ise,we ~~ll not do anything more.
Very truly yours,
BASS I A:-mREGA:
£·1elvin B.Bassi
Attorney at Law
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PA.
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(Orphans'Court Division)
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~SUSANNA WENCE,a/k/a )t .~"---.,C>':.:~"'"z SUSIE HOVANIC,a/k/a )~...-,-\..'":"'..:r I
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C:::l HEARING ON INHERITANCE TAX CITATION
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I Ula:BEFORE:THE HONORABLE EAUL A.SIMMONS,III
I-a:Judge of the said Court0IlL
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II:At 10:30 A.M.:::l0U
".J01:APPEARANCE:David Abrams,Asst.Attorney GeneraluDepartmentofRevenueII.II.345 Fourth Avenue,Pittsburgh,PA0eRepresentingtheCommonwealth
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THE COURT:Just for my record here,
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you've taken care of Wentz,haven't yo.u?
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MR.ABRAMS:Yes,your Honor,that'se-
resolved.
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I hereby certify that the proceed-
ings are contained fUlly and accurately in the notes taken
by me at the hearing in the above cause and that this copy
is a correct transcript of the same.
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Janet.A.Jackson,
Official Court Reporter."
The foregoing record of proceedings
at the hearing in the above cause is here~y appr~ved and
directed to be filed.
By the Court,
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Paul A.Simmons,J.
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IN THE COURT OF COMMON PLEAS OF WAHHINGTON COUNTY,PA.
(Orphans'Court Division)
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In Re:)•;).
Estate of .)No.63-69~289
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SUSAN WENTZ,a/k/a )
SUSANNA WENCE,a/k/a )
SUSIE HOVANIC,a/k/a )
SUSANA HOVANEC,)
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Deceased )
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BEFORE:
TIME:
APPEARANCE:
THE HONORABLE PAUL A.SIMMONS,
Judge of the said Court
Wednesday,April 13,1977
At 1:30 P.M.
David Abrams,Asst.Attorney GEner
General,Department of Revenue
345 Fourth Avenue,Pittsburgh,PA
Representing the Commonwealth
Janet A.Jackson
Official Court Reporter
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MR.ABRAMS:Your Honor,the second
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matter is the case of Susan Wentz,a/i/a
Susanna Wence,a/k/a Susie Hovanic,a/k/
Susana Hovanec.
This matter comes before the Court
likewise,your Honor on a petition for
citation filed by myself,David Abrams,
Esquire,representing the Commonwealth,
to show cause why the inheritance tax
return in that case has not been filed.
I have,your Honor,Exhibits A,
B,and C relative to service of process
of the petition for citation.With respe t
to Exhibits A and B,service was accom-
plished by certified mail on Bassi and
Woodward,who are the attorneys for the
estate,and a return receipt card by
J.Sowers was signed and is now requeste
to be introduced into evidence to indi-
cate service.
THE COURT:O~ay,Exhibits A and
.B are admitted and made part of the
record.
MR.ABRAMS:With respect to
service upon Tony Wentz,who is the I
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persqnal representative,citations were
served,your Honor,by regular ~nd
certified mail,directed to Tony Wentz,
Washington Avenue,Brownsville,
Pennsylvania,15417.The regular mail
letter together with the citation was
not returned and has not been returned
3.
to our 0 ffice.However,the certified
letter,certified receipt number
593708,w~s,in fact,returned to our
office designated unclaimed.There-
fore,we feel service has been
accomplished by virtue of the fact that
service has been made on the attorney
for the estate,as well as by regular
mail on the personal representative.WE
would,therefore,like to introduce
Exhibit C into the record also.
THE COURT:Exhibit C is admitted
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and made part of the record.
MR.ABRAMS:Your Hohor,I would
like to,at this time,call to the
attention of the Court that no answer
has been filed by counsel for the estate
nor the respondent to the petition for
,
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citation and we,therefore,would reques~
that the rule to show cause be made
absolute and that an order will be sub-
rule to file a return.
'MR.ABRAMS:The -what the
has been accomplished on both counsel
be given 10 days from'~ervice of the
As I understand,THE COURT:
event we will file a petition with the
certified mail.If a reply is not re-
ceived by the respondent after service
and the respondent,then in that
mitted to the Court requesting the
Commonwealth does,your Honor,in these
these ~service of;'not~nly in this case
cases,we serve the order by regular and
personally by the sheriff or some person
similar?
rule be made absolute and the respondent
"but in the prior case would be made
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respondent personally -the petition
for contempt to show cause why he should
not be held in contempt for failure to
abide by the order.
THE COURT:Very good.All right,
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now,on the Wentz case,the Court would
like to know on the record -the Court
spoke to Mr.Bassi.And Mr.Bassi
informed the Court that this case was
originally the case that was serviced
by his ex-partner who is now deceased,
Lloyd Woodward.And some years back
Mr.Woodward and Mr~Bassi dissolved
their partnership.And Mr.Bassi in-
formed me by telephone that he attempted
to get a hold of Mr.Wentz.He sent
him a letter after having received
notice from the Commonwealth but he
received no response from Mr.Wentz and
that under the circumstances that he
will not act as counsel in this matter.
And also he indicated to the Court
that he would write a letter to Mr.
Wentz setting forth the fact that he is
no longer acting as counsel because of
..
the ~ack of cooperation of the.Went~
hei~s,I guess,namely,one Tony Wentz,
,who is the executor of Susan Wentz.
MR.ABRAMS:·1 may have,your
Honor---
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case but the Court will not issue al
I •formal order at this time.The Court
will await a suggested order from the
c attorney from the Commonwealth.And thez0(>time willoJCourtatthat sign the same>\/)zz and make the available for filingIIIsameDo
i0 and distribution to the various inter-t-elZ.J:ested parties.Okay.\/)
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I hereby certify that the proceedings
are contained fully and accurately in the notes taken by me
at the hearing in the above cause and that this copy is a
correct transcript of the same.
#~------Reporter
The foregoing record of proceedings at
the hearing in the above cause is hereby approved and directep
to be filed.Judge Simmons is now serving as District
JUdge of the Western Distroct of Pennsylvania.Judge Rodgers
has been assigned as President Judge of the Orphans'Court
Division pursuant to Administrative REgulation Amended,
filed July 3,1978 .
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I BU:l:QU 1::,IE:No.
I 63-o9-~.19_~•L ••••~•_._••_
N'.).37-194-L.
REQUEST FOR LEGAL ACTIONCOMMONWEALTHOFPENNSYLVANIA
OEPAR rMENT OF REVENUE
BUREAU OF COUtJTY COLLECTIO"lS
~h _(.·48 t2-~•
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F'''y-tte C h "::xer'utCJr fInc_.!::..._..__ounty,is t e..'=-_.._..__.0 properly formerly owned by
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Th tt f h .Bassi LA r~0()ci\'/()rd .h dd .e a orney or t e estate IS __.•_•....W ose a ress IS _
7J~Me~ecn ~venue Char~eroi,Penna.15022._------------_._------------
The above named __h_'x_e_cu_t_o_r ____is in violation of the provisions of the Inheritance and
Estate tax lows of the Commonwealth of Pennsylvania in the following respect:
2 -0 Failure to file a copy of the Federal Estate Tax return on or before _
I:
I 1 _El Failure to file an Inheritance Tax return on or beforet 6-20-65
3 -0 Failure to file a copy of the Federal Final Letter..
4 -0 Failure to pay Pennsylvania Inheritance tax due in the amount of $before it became delinquent
on ..
I have made the following demands for compliance without results:
Date of demand Name of person contacted Title
5-28-76 B-assi'&Woodward '~A~t~t-y~'-s---------.-._.-_.-.---,------_._--_~-~._:76_.__B~s~~&Woodwas9______Atty's
.,_._6-2=76 J'~ny _~e_n_~~._..__.._Exer~
Method of contactRcc:-S-zg--------,
RCC::S3C-r'eg:ma1T
Ree-531)cert.me-['l
~----
A formal notice of demand was sent to the taxpayer by certified mail.This demand has been ignored.A copy
of thi s'\-noti ce together with the certified ma iI return receipt is attached hereto.
I recommend that the following legal action be taken to compel compliance:
1 -0 A lien be filed with the local Prothonotary against real estate owned by the decedent.
2 -~A petition for citation be filed in the local court.
3 -[]A civil complaint be filed in the local lower court.
Additional remark!.:w.B.L07-348-1828 Letters were taken out on 7-25-67.The
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