HomeMy WebLinkAboutOC1969-0351 - ESTATE OF CHESNIK?JJ7-J --$v
R!-V.HtOI),EX+(8.83)~<INHERITANCE TAX RETURN ,/
J COMMONWEALTH OF PENNSYLVANIA RESIDENT DECEDENT
~DEPARTMENT OF REVENUE (TO BE FILED IN DUPLICATEBUREAUOFEXAMINATION FILE NUMBER 63-69-351P.O.BOX 8327 WITH REGISTER OF WILLS)HARRISBURG,PA 17105
DECEDENT'S NAME (LAST,FIRST,AND MIDDLE INITIAL)DECEDENT'S ADDRESS~Z Chesnik,Elsie K.106 North Streetua0uaSOCIALSECURITYNUMBERDATEOFDEATHCanonsburg,PA 15317vuaebruary14,196c0County Washington
I 1ZJ1.Original Return o 2.Supplemental Return 03.Remainder Return~.-='"vA.ua:lll:0.4.Life Estate o 4a.Future Interest Compromise 05.Federal Estate TaxuaO~v:Z::'-=CO Return RequiredvA....A.all 06.Decedent died testate o 7.Decedent maintained a living trust ~8.Total Number of safe deposit boxesC(Attach copy of Will)(Attach copy of trust)
ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
~NAMEGREENLEE,DERRICO,POSA,ADDRESS
'Z"'ua HARRINGTON &RODGERS 325 Washington Trust Building
=0 BV:John A.Rodqers.-=z TELEPHONE NUMBER Washington,PA 1530100VA.(412 )225-7660 CITY STATE ZIP
1.Real Estate (Schedule A)(1)1,795.00
2.Stocks and Bonds (Schedule B)(2)-0 -
3.Closely Held Stock/Partnership Interest (Schedule C)(3)-0 -
4.Mortgages and Notes Receivable (Schedule D)(4)-0 -
5.Cashl,Bank Deposits &Miscellaneous Personal Property(5)-0 -
Z (Sc edule E)See RCC-134 forms0;:::6.Jointly Owned Property (Schedule F)(6)previously filed
~7.Transfers (Schedule G)(Schedule L)(7)-0 -::;)
~i:8.Total Gross Assets (total lines 1-7)(8)1,795.00
C 3,270.00v9.Funeral Expenses,Administrative Costs,Miscellaneous (9)ua.-=Expenses (Schedule H)
10.Debts,Mortgage Liabilities,Liens (Schedule I)(10)-0 -
11.Total Deductions (total lines 9 &10)(11)3,270.00
12.Net Value of Estate (line 8 minus line 11)(12)-1,485.00
13.Charitable and Governmental Bequests (Schedule J)(13)-0 -
14.Net Value subject to tax (line 12 minus line 13)(14)-1,485.00
15.Amount of line 14 taxable at 6%rate (15)x .06 =-0 -
(include values from Schedule K or Schedule M)016.Amount of line 14 taxable at 15%rate (16)x .15 =--
(include values from Schedule K or Schedule M)0Z17.Principal tax due (add tax from line 15 plus tax from line 16)(17)--
0~18.Total Prior payments:Amount Paid Discount Interest
~+-(18)-0 -::;)A.02:19.If line 18 is greater than line 17,enter the difference on line 19.This is the OVERPAYMENT.(19)--
0 A.0 Check here if you are requesting a refund of your overpayment.V
~20.If line 17 is greater than line 18,enter the difference on line 20.This is the BALANCE DUE.(20)-0 -
~A.Enter the interest on the balance due on line 20A.(20A)
B.Enter the total of line 20 and 20A on line 20B.(20B)
Mako Chock Payablo to:Rogistor of Wills,Agont
1:>1:>BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH<:J<:J
1986.DATE
'8,AprilADDRESSWashintonPA15301THERTHANREPRESENTATIVE
~~der penalties of perjury,I declare that Ihave examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief,
It IS true,correct and compl e.Ideclare that all real estate has been reported at true market value.Declar~ion of preparer other than the personal representative is
based 0 I informa ion hich pr parer has any knowledge.A.'2.9 I I~-'I)~10 S-r 0 u,u:-I /"tlf)'"I '18'0SIGNATUEOFPERNRESPONSIBLEFORFILINGRETURNADDRESS~DATE
325 Washington Trust Bldg.
YES NO
1.Did decedent make a transfer and:
a.retain the use or income of the property transferred,
b.retain the right to designate who shall use the property transferred or its income,
c.retain a reversionary interest or
d.receive the promise for life of either payments,benefits or care?
x
x
x
x
--------------------------------------------------------------------------------------------------------------------------~---_.~---_.
2.If death occurred on or before December 12,1982,did decedent within two years
preceding death transfer property without receiving adequate consideration?If death
occurred after December 12,1982,did decedent transfer property within one year
of death without receiving adequate consideration?x
-------------------------------------------------------------------------------------------------------------------------_.----------
3.Did decedent own an 'in trust for'bank account at his or her death?x
-----------IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
REV·~S02 EX+(7-83),'..
•COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURNRESIDENTDECEDENT
ESTATE OF
Elsie K.Chesnik
SCHEDULE IIA"
REAL ESTATE
FILE NUMBER
63-69-351
(Property jointly-owned with Right of Survivorship must be disclosed on Schedule "F")All real estate should be reported at fair market
value which is defined as the price at which property would be exchanged between a willing buyer and a willing seller,neither being
compelled to buy or sell,both having reasonable knowledge of the relevant facts.
ITEM VALUE AT DATENUMBERDESCRIPTIONOFDEATH
1.Undivided one-third interest in Lots 227 and 226
and a portion of Lot 225 in the Alexander Land
Company Plan of Lots (Plan Book 3,pages 18-19),in
North Strabane Township,Washington County,
Pennsylvania (together with the single family
dwelling house thereon,having a mailing address 227
Alexander Avenue,Strabane,PA 15363 (Deed Book 1112
page 473)(Total assessed value in 1969 was $1,795.00;
and based upon a 3:1 ratio in effect at the time,
the total fair market value was $5,385)1,795.00
TOTAL (Also enter on line 1,Recapitulation)
(If more space is needed insert additional sheets of same size'.)
$1 795.00
R~v'.~5·11 EX+(7-S3)
j
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Elsie K.Chesnik
SCHEDULE "H"
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
FILE NUMBER
63-69-351
ITEM DESCRIPTION AMOUNTNUMBER
A.Funeral Expenses:
1.Mario DeAngelo Funeral Home 1,408.00
2.Kurtz Honument Company (tombstone)520.00
3.Oak Spring Cemetary (purchase of lot)242.00
B.
C.
1.
2.
3.
4.
1.
Administrative Costs:
Personal Representative Commissions
Social Security Number of Personal Representative:""'_
Year CommiSsions poid _,.....-_
Attorney Fees Greenlee,Derrico,Posa,Harrington &Rodgers
Family Exemption
Claimant,Albert R.ChesnikRelationship ....:S::;...p=o..=u:.=s,.,e=--_
Address of Claimant at decedent~s death 106 North Street,
Canonsburg,PA 15317
Probate Fees
Miscellaneous Expenses:
TOTAL (Also enter on line 9,Recapitulation)
(If morespace is needed insert additional sheets of same size)
100.00
1,000.00
$3,270.00
REV-1513oJ::X+(7-83)
.:..'j
,.
C9MMONWEALTH OF PENNSYLVANIA
•'INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Elsie K.Chesnik
SCHEDULE "J"
BENEFICIARIES
FILE NUMBER
63-69-351
ITEM
NUMBER
1.
2.
3.
ITEM
NUMBER
1.
NAME AND ADDRESS OF BENEFICIARY
A.Taxable Bequests:
Albert R.Chesnik
106 North Street
Canonsburg,PA 15317
Linda J.Chesnik
3053 South 27th Avenue,Apt.7
Coconut Grove,Florida 33133
Richard A.Chesnik
3100 Falling Brook Lane
Boise,ID 83706
NAME AND ADDRESS OF BENEFICIARY
B.Charitable and Governmental Bequests
RELATIONSHIP
Spouse
Daughter
Son
AMOUNT OR
SHARE OF ESTATE
One-Third
One-Third
One-Third
AMOUNT OR
SHARE OF ESTATE
TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (Also enter on lin~13,Recapitulation)$
IIf more space is needed insert additional sheets of same size)
DATE 07-08-86
JI-/f7-~-REV.1547EX (01-86)
COMMONWEALTH OF PENNSYLVANIA
(DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
P.O.BOX B327
HARRISBURG,PA 17105
·ESTATE OF CHESNIK ELSIE
DATE OF DEATH 02-14-69
NOTICE OF INHERITANCE TAX
APPRAISEMENT,ALLOWANCE OR DISALLOWANCE ACN
OF DEDUCTIONS,AND ASSESSMENT OF TAX
K FILE NO.63 69-0351
COUNTY WASHINGTON
101
/
NOTE:TO INSURE PROPER CREDIT TO
PAYMENT TO THE REGISTER OF
AGENT".
YOUR ACCOUNT,SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX
WILLS OF THE ABOVE COUNTY.MAKE CHECKS PAYABLE TO "REGISTER OF WILLS,
JOHN A RODGERS
GREENLEE ETAL
325 WASHINGTON
WASHINGTON
TR BLD
PA 15301
PLEASE RETURN THIS
PORTION TO REGISTER OF
WILLS IF PAYMENT DUE
Amount Remitted to Register of Wills
CUT ALONG THIS LINE --RETAIN LOWER PORTION FOR YOUR RECORDS -.:
NOTICE OF INHERITANCE TAX APPRAISEMENT,ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
REV.1547EX (01-86)
ESTATE OF CHESNIK ELSIE K FILE NO.63 69-0351 ACN 101 DATE 07-08-86
TAX RETURN WAS:(X 1 ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST -SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON:ORIGINAL RETURN
1.Real Estate (Schedule A)
2.Stocks and Bonds (Schedule B)
3.Closely Held Stock/Partnership Interest (Schedule C)
4.Mortgages/Notes Receivable (Schedule D)
5.Cash/Bank Deposits/Misc.Personal Property (Schedule E)
6.Jointly Owned Property (Schedule F)
7.Transfers (Schedule Gl
8.Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
1 CHANGED
(1)1,.795.00___-'-'-..:......::...:......::.-0:.-_
(2)_~~~-=.-=O-=O~
(3)--:-.0::..c0,,---
(4)--:-.0::..c0,,---
(5)----=..-=0-=0_
(6)-..:.....0.::...0"---
(7).:...;0:....;0'--
(8)1,795.00
.00 X.06=_--'-....:..-=0-=0_
.00 X.15=..:......::..-=0-=0_
(17).00
(15)
(16)
(9)3,270.00
(10).00
9.Funeral Expenses/Administrative Costs/Miscellaneous
Expenses (Schedule H)
10.Debts/Mortgage Liabilities/Liens (Schedule I)
1 1.Total Deductions (11)
12.Net Value of Tax Return (12)
13.Charitable/Governmental Bequests (Schedule J)(13)
14.Net Value of Estate Subject to Tax (14)
NOTE:If an assessment was issued previously,lines 14,15 and/or 16 and 17 will
reflect figures that include the total of ~returns assessed to date.
ASSESSMENT OF TAX:
15..Amount of line 14 taxable at 6%rate
16.Amount of line 14 taxable at 15%rate
17.Principal Tax Due
TAX CREDITS:
3,270.00
1,475.00-
.00
.00
PAYMENT RECEIPT DISCOUNT (+)AMOUNT PAID 1DATE#INTEREST (-)
p
i
TOTAL TAX CREDIT f .00
BALANCE OF TAX DUE v
.00
INTEREST .00
*IF PAID AFTER THIS DATE SEE REVERSE FOR CALCULATION TOTAL DUE .00OFADDITIONALINTEREST
(IF BALANCE DUE IS LESS THAN $1 OR IS REFLECTED AS A "CREDIT"(CR).NO PAYMENT IS REOUIRED)
)
RESERVATION:Estates of decedents dying on or before December 12,1982 --If any future interest in the estate is
transferred in possession or enjoyment to Class B (collateral)beneficiaries 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 Class B (collateral)rate on any such future interest.
PURPOSE OF
NOTICE:
PAYMENT:
REFUND (CR):
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
To fulfill the requirements of Section 1740 of the Inheritance and Estate Tax Act,Act 255 of 1982 (72 Pa.C.S.
Section 1740).
Detach the top portion of this Notice and submit with your payment to the Register of Wills.
--Address information is listed on page 13 of the booklet,"Instructions for Inheritance Tax Return for a Resident
Decedent."
--Make check or money order payable to:REGISTER OF WILLS,AGENT.
A refund of a tax credit,which was not requested on the Tax Return,may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax"(Form REV-1313).Applications are available at the Office
of the Register of Wills,any of the 24 Revenue District Offices,or from the Department's Forms Service Unit 24
hour Forms Ordering telephone lines in Harrisburg -(717)233-3443,in Philadelphia -(215)351-2065,
or in Pittsburgh -(412)565-3601.
Any party in interest not satisfied with the appraisement,allowance or disallowance of deductions,or assessment of
tax (including discount or interest)as shown on this Notice may object within sixty (60)days of receipt of this
Notice as follows:
--by written protest to the Department of Revenue,Board of Appeals,P.O.Box 1874,Harrisburg,PA 17105 OR
--by election to have the matter determined at the audit of the account of the personal representative OR
- -by appeal to the Orphans'Court.
Factual errors discovered on this assessment should be addressed in writing to:PA Department of Revenue,Bureau
of Individual Taxes,P.O.Box 8327,Harrisburg,PA 17105.AnN:Post Assessment Review Unit (717)787-6505.
See page 3 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent"for an explanation
of administratively correctable errors.
If any tax due is paid within three (3)calendar months after the decedent's death,a five percent (5%)discount of
the tax paid is allowed.
INTEREST:Interest is calculated on a daily basis at the following rates:
Delinquent Date Interest Rate Daily Interest Factor
rate until the
.000164
.000548
.000438
.000301
.000356
.000274
constant interest31,1981 will maintain a
6%
20%
16%
11%
13%
10%
December
5/27/43 to and including 12/31/81
1I 1182 to and including 12/31/82
1I 1183 to and including 12/31/83
1I 1184 to and including 12/3 1/84
1I 1185 to and including 12/31/85
1I 1/B6 to and including 12/31/86
- -Taxes that became delinquent on or before
delinquent balance is paid in full.
--Taxes that became delinquent on or after January 1,1982 are subject to a variable interest rate that changes
each calendar year.
--Interest is calculated as follows:
INTEREST =BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15)days
beyond the date of the assessment.If payment is made after the interest computation date shown on the Notice,
additional interest must be calculated..