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Home My WebLink AboutOC1969-0459 - ESTATE OF FOSTERCOUNTY ..#.fi.3...".}I,A,SHING"T.Q.N."""..". FILE NO.".§.~"=.§"~.::.4..?,,9.,,""""",,,,. ";ok .. DEPARTMENT OF REVENUE. BUREAU OF COUNTY COLLECTIONS HARRISBURG.PENNA.17 127 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE April ll,1969 J ...........................,t ,.........•.............................................. Whereas,r~~.9.p.9..~~.r..9..§.T~R late of HQ.NQN.G.AHE.LA . in the County of JfA,$..li,J..NQ.T.O'N Commonwealth of Pennsylvania,having died on the }..!.:.g day of $.~.P.t~.!.rJ.:g.~..:r.19 Q.e..,seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,W:.~n...~CHA.NEX an appraiser duly appointed according to law, having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such future interest. Unit Appraisement Description of Asset Values Made for Inheritance Tax Purpoles $ JT.HELD PERS.: Jt.Say.Acct.#2625 held in the PITT ......HIII<';+1 T'fA'T'T ~NAT BANK.ELIZABETH OFFICE.ELIZABETH.PA ..in the names of THEODORE FOSTER or JOSEPH FOSTER.Opened 3-6-59.Balanc as of date of death,$6,533.38 One-half taxable 3.261 69 .,.~ Jt.Checking Acct.#043 412 387 held in the \VESTE N PENNSYLVANIA NATIONAL BANK,MONONGAHELA OFFICE.MONONGAHE A PA. in the names of JOSEPH OR THEODORE FOSTEH.Balance as of date of death,$1,009.89 One-half taxable 504 95 (See letters attached Protest filed) TOTAL 3,766 64 form~;V~~hb~~::I:h~;<>rIl~~)J~la~:~:;o~~~b~=~~~~~.~~pr~i~e:":~t;cli?: 7·C...~Appralser .............,". (Nu r and Street) .t.f.'..~~:...d.~=~~~~~::::':'::'~~~,Penna. liASHINGTON County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of .....................T.HE.OnORE..FOSTER . Deceased. Late of ..................................N'ON.Q.N.QA.HE.~A.. Date of Death,§.~.p..t..~.mp..~.r....:3...J J..9..§.$... Appraisemel!t Docket Vol.,J.!.. Page,~.Q.§..':.:1 No..§~.~..0..~.~.4..?~. Filed in Register's Office,..Ap..r...!11...,J9 9.~ Amount of tax due,$. DEPARTMENT OF REVENUE Received, Examined and Approved,. Wrote abo.ut Appra.isement, Appeal ft-am Appraisement,. Entered and charged,.• I Trust Building S.Main Streets 15301 "'- .COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU -OF COUNTY COLLECTIONS 'HARdSBURG 17127 February 6,1969 William R.Chaney,Chief Appraiser Inheritance Tax Division Rooms 243-245,Washington S.E.Corner of E.Beau & Washington,Pennsylvania Re:Estate of Theodore Foster County of Washington Dear Mr.Chaney: Enclosed herewith is a copy of a Protest filed in the subject decedent's estate. On February 6,1969,Mr.Richard L.Witmer,Director of this Bureau,advised Austin J.Murphy,Esquire,of the action of the Protest Board with respect thereto. A copy of Mr.Witmer's letter is also herewith attached and you are authorized to amend the record of this estate to conform therewith. Very truly yours, .lna~~ nce Tax Division 0 For:Richard L.Witmer,Director Bureau of County Collections JFS/llc Enclosure cc:Russell Marino,Register of Wills Trust Building S.Main Streets 15301 COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU.OF COU,NTY COLLECTIONS HARRISBURG 17127 March 19,1969 William R.Chaney,Chief Appraiser Inheritance Tax Division Rooms 243-245,Washington S.E.Corner of E.Beau & Washington,Pennsylvania Re:Estate of Theodore Foster County of Washington Dear Mr.Chaney: By letter of February 6,1969,you were advised of the action of the Protest Board of the Department of Revenue regarding the Protest filed in the above estate. On March 19,1969,Mr.Richard L.Witmer,Director of this Bureau,advised Austin J.Murphy,Esquire,of a typographical error committed concerning the action of the Board with respect to the savings account. A copy of Mr.Witmer's letter is enclosed here~ith and you are accordingly authorized to amend the record of this estate to conform therewith. Very truly yours, 1-~tUM~ep F.Shamay,Chief eri ance Tax Division For:Richard L.Witmer,Director!Bureau of County Collections JFS/llc Enclosure cc:Russell Marino,Register of Wills • March 19,1969 Austin J.Murphy,Esquire lruRPHY &FRANCE 308 Fallowfield Avenue Charleroi,Pennsylvania 15022 Re I Eetate of Theodore Foster County of \vashington Under date of February 6,1969,you were advised of the action of the Protest Board of the Department of Revenue with re- spect to the Protest filed in the subject decedent's estate. In the concluding paragraph a typographical error was committed with respect to the action of the Board concerning the savings account.A review of the decedent's file discloses that the subject savings account was,in ract,appraised by the Commonwea,lthts appraiser at one-half the balance thereof as of the date of death., The action of the Board with respect thereof should have been reflected as the Protest being Denied,in so fa.r as the savings account is concerned,the account being subject to inheritance tax at one-half the ba1e.nce as of the date of death of the d.cedont as appraised and not "none 11 ta:x:able as claimed. For:Warner M.Depuy Secretary of Revenue cc:Francis J.Gafford,Deputy Attorney General William R.Chaney,Chief Appraiser Russell Marino,Register of Wills I"~• CO MM 0 NWEA.LTH 0 F PE N N SYLVAN IA DEPARTMEN",",OF REVENUE INHERITANCE TAX DIVISION~IUUJHXDm244 Wa$hil'lgton Trust Bldg. WASHINGTON,PENNSYLVANIA 15301 February 1 t 1969 MR.JOSEPH F.SHA)fAY,CHIEF INHERITANCE TAX DIVISION DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG,PENNSYLVANIA 11127 Re:Estate ot THEODORE FOSTER COUNTY OF WASHINCTON JT.HELD BANK ACCOUNTS Dear Mr.Shamay: We have your letter dated February 6,1969 in regard to a Protest filed in the above mentionedestate.We were not aware of the protest and we are therefore confused as to action taken. We are enclosing copies of the RCC-43 and RCC-134. P'rhaps these are not the same bank accounts that Mr. Murphy,the attorney,was referring to. We are not questioning Mr.Witmertsopinion._we are only trying to get this question settled if it should ever come up again in another estate" We would appreciate hearing from you. Thank you. Ene. Ilcd Very truly yout's, .217~~~..:=L:-~:a._0 .W.R.CHANEY,Cq,IJW""'APPRAISGR COMMONWEALTH OF PENNSYLVANIA DEPARTMENT .oF REVENUE BUREAU OF COUNTY COLLECTIONS HA"RRISBURG 17127 April 7,1969 William R.Chaney Chief Appraiser Room 244,Washington·Trust Building Washington,Pennsylvania 15301 Re:Estate of Theodore Foster County of Washington Dear Mr.Chaney: On Mr.\'/alter o.Minter's return from the conference held in Washington County,he advised us that some confusion exists as to the action taken by the Protest Board of the Department of Revenue insofar as that action relates to the balance in a joint checking account in the Western Pennsylvania National Bank,Monongahela Office. For the purpose of clarification,you are advised that the balance in the account as of the date of Mr.Foster's death,September 3,1968,was $1,009.89,one-half of which is taxable in his estate. The difference between this figure and the amount shown on the RCC-134 Form,$1,395.73,dated September 26,1968,is caused by reason of the fact that there was an outstanding check payable to W.K.Manown d-ated August 23,1968,in the amount of $385.84,which as you note was prior to the death of Mr.Foster and accordingly,must be deleted from the balance as shown on your 134 Fonn. We are hopeful that the above explanation will be satisfactory and will permit you to proceed to adjust your records to confonn with the decision of the Protest Board. ~/4s>? Robert L.Schrift,Assistant Chief Inheritance Tax Division For:Richard L.Witmer,Director Bureau of COtmty Collections RLS/ans