HomeMy WebLinkAboutOC1969-0481 - ESTATE OF MORRISJ
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 decedent resided;Return is due within one year after
date of death,unless an extension is granted by the Secretary of Revenue.(Section 703 of
the InGer1t~nce_~n~.E~t~te.Xax ~ct of lQ§l.)
Executrix and
Mc:>..~E.~~·Kov~ch~L..!!~~:t;Eneutur
_p.e.r.ry..I.:.~:~::::~~.~..~~:.~~.~~~.~~~}E~f~Heir
(State full name of decedent)
Late of .\'!.~s~ing.ton County .wMINIS'lltN1"OR
Pennsylvania::t~:,--;~~~~~~~~~~_-_=:_=-_:~_:}'"
.~~~~.....~?::..~.~....~:.~.~~!..~=.:...'........~.'?..:.~~.!...~y .~~.an
of the estate of the above-named decedent being duly sworn,depose S and sayS
Decedent'dJed J..?P.:~.~:J;y..J?..2
(Month)
.......19.6.9 ......{·testate leaving a last will,copy of which i.hereto attached,}
(lIay)(V""r)intestate
Name and address of attorney or}
other authorized representative to
whom all correspondence should be
mailed.
...D...Keith Melenyzer.,..Esqu.ire.....................
411 Washi,ngtonAvenue
Charleroi,Pennsylvania 15022
h h He ir d t'f '1''th th if'f d hTatassuceponenISamllarWIe a airs 0 said estate an t e property con-
(Ex"""toJ"'l\"""""'''"'llo>r)
stituting the assets thereof and their fair market value.
That at the time of death there was no safe deposit box registered in decedent's individual name,or jointly
with.or as agent or deputy of another,or in decedent's individual name,with right of access by another as agent
or deputy.with the exception of the following;~
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED
_--=I~N:.....::.WH::.I:..:C=H:..:..::D-=E-=CE::.D:..:E::.N.:.:T:....::R::.EN:.:..T:.:E::D:....::A;....:..SA:..:F:....:E:..:..::D.=E;:..PO;:..S::,:I::,:T:..:..::B.=O::,X __--+-----=I.:.;N......:..:.;NAME OR NAMES OF
NoNF.
RELATIONSHIP OF JOINT
HOLDERS TO..DECEDENT
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 indivi~uaily;o~in trust for
any other person or persons giVing also separately the accrued interest thereon,ff ariy,l;down to the last
-'-............-Iinterestdaypriortodecedent's death in the case of savings banks,and to th~d~te of dece4ent's death
in all other cases;all bonds,postal saVings,treasury certificates or notes-and~otherevidence of in--'debtedness of the United States to the decedent;all obligations,whether by statyte or agreement they
are designated as tax free,of the Uni ted States,or any state,or political -~~b.di~irS,t9P.thereof,or of
any foreign country,which are owned at the time of death;all wearing apparel,;~J.€'wel~Y,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 estimated
market value thereof;all bonds and mortg8ltes held by decedent and of all 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 polici'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 at the time of death,with the market
value thereof at such time.
In the case of securities of close or family corporations,the values reported are as far as
possible substantiated by financial statements of the corporations,showing the assets and liabilities
thereof as of the'date of death.The schedule also sets forth the interest of decedent at the time of
death in any co-partnership or business,and in support of the value of such interest there is annexed to
said schedule,financial statements showing the assets and liabilities of said co-partnership or 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 transfe~ee 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 cORY
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,orjointly 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,andthe relationship of such issue to the beneficiary.
That Schedule E attached hereto and made a part hereof sets forth all property,real and per-
sonal,owned by the decedent jointly With another or others,including intangible,standing in the name
of the decedent and others,plus the date and place of record of instruments effecting the vestiture of
real estate and the date of acquisition of personalty,plus the name,address and relationship,if any,
of co-owners to the decedent.
That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts
and deductions claimed for and on behalf of this decedent's estate,including funeral expenses paid;
family exemption,where applicable;costs of administration of this estate;counsel fees and fudiciary's
commissions paid or to be paid;cost expended for burial trusts,tombstones or gravemarkers,and reli-
gious services,in consequence of the death of the decedent;debts and claims owing and unpaid at time of...'death;taxes accrued chargeable for period prior to decedent's death (except.those allowed under Section
651 of the Inheritance and Estate Tax Act);together with a statement of collateral pledged for obliga-
tions,if any.It is agreed that the fiduciary will present proof of said claimed obligations upon re-
quest,that if the amount actually paid in settlement of any fee,commission or debt is less than the
estimated amount claiming and allowed,that the same will be reported to the Register of WillS,and that
the amount of tax assessed can be reassessed in accordance therewith.
That the totals of the appropriate columns in Schedules "A","B","en,"E",and "F"as directed therein"
have been carried forward and properly registered in the Summary.
r1E~k~-
,B:"~,..p.,~.,lt.,..,!-.."""".,,,"_.._.
(Street Number)
,C.h&:;(,1e..r.Q.i..t "...P.enns.y.l.v.ania.....15Q.ZZ".......
(City or Town ana State)
/7 tl,
Subscril;>ed and sworn to before me this .."""LL.."..="
................";,..""..""",,'day of ",..June ,",19.6..9...
........4~~~~",····..····,..···..·"....···
CAROLYN 'E,GHllANI,Notary Public
Charleroi,Washingfon Co PaM" •Y Commission Expires March 19,1973
NOTE:Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are
filled in with details or the word "None",and in case the assets include rare and unlisted securities,
securities of close or family corporations or an interest in any co-partnership or business,that the
data and statements required under the paragraph above relating to Schedule "B"are attached.Also make
certain that column #1 in the "Summary"has been properly completed as above-directed.
RCC-34 (1-64)
COMMONWEALTH OF PENNSYL,VANIA
DEPARTMENT OF REVENUE .
BUREAU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "A"
REAL PROPERTY
Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece-
dent.Where property held as joint tenant or tenancy by entireties,report on Schedule "E".Property held by
the decedent as tenant in common with another 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 Commonwealth 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 encumbrances upon each parcel at death
of decedent.Taxes,assessments,accrued Interest on mortgages,etc.,are
to be listed on Schedule "F"and must not be deducted from this schedule.
NON E
(1)
ASSESSED VALUE
FOR YEAR OF
DECEDENT'S
DEATH
(2)
ESTIMATED
MARKET VALUE
(3)
DEPARTMENT
VALUATION
CAUTION
(Do not write
In this space)
Insert this total opposite "real property",Schedule "A"in the X X X X X
"As Reported"column on the last page of this return.
R.CC-35
C~MMONWEALTH OF PENMSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "n"
PERSONAL PROPERTY
~J1~~
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 capacity,partnership interests,interest in any undistributed
estate or 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.
Item
No.
ITEM
List and describe fully
UNIT
VALUE
ESTIMATED
MARKEl'VALUE
DEPARTMENT VALUATION
(Do not write in
this space)
1.
2.
Savings Account No.751 held in the
First National Bank,Charleroi,in the
name of Perry F.Morris.
Balance at date of death.
Attached hereto and marked Exhibit "A"
is a list of all of the personal propert
belonging to the decedent as of the date
of death,which personal property was so
a Public Auction Sale on April 12,1969,
by Albert H.Devore.
TOTAL
14.72
2,427.75
2,442.47
/
Insert this total opposite "Personal Property",Schedule "B"in
the "As Reported"column on the last page of this return.
x X
rcc-36
romION'I1ULTH OF PENNSYINAN I A.
TRANSFER INHERITANf'S TAX
~SSIDENT DECEDENT
SCHEDULE "c"
TRA.NSFERS
(1)Did decedent,within two years of death,make any transfer of any material part of his estate,without
receiving a valuable and adequate consideration therefor?(Answer yes or no)~o
(2)Did decedent,within two years of death,transfer property from himself to himself and another or
others (including a spouse)in joint ownership?(Answer yes or no)~o
(3)If the answer to (1)or (2)above is in the affirmative state:~ot Applicable
(a)Age of decedent at time of transfer _
(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)~Y~e~S=-___
(a)Was there any possibility that the property transferred might return to transferer or his
estate or be subject to his power of disposition?(Answer yes or no)~o
(b)What was the transferee's age at time of decedent's death?___
(5)Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration
therefor under which transferor expressly or impliedly reserves for his life or any period which does
not in fact end before his death:
(a)The possession or enjoyment of or the right to income from the property transferred?
(Answer yes or no)Yes
(b)The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom?(Answer yes or no)_~~uOL-___
(6)If the answer to (5)(b)above is in the affirmative,state whether the right was reserved in decedent
alone or others ~ot Applicable '-
(7)Did decedent in his lifetime make a transfer,the consideration for which was transferee's promise to
pay income to or for the benefit of care of transferor?(Answer yes or no)-&N~o~_
(8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was subject to change,
because of a reserved power to alter,amend,or revoke,or which cOHld revert to decedent under terms
of transfer or by operation of law?(Answer yes or no)N~O~_
(9)If the answer to (8)above is in the affirmative,was the power to alter,amend,or revoke the inter-
est of the beneficiary reserved in th~decedent alone or the decedent and others?
(Answer yes or no)~ot Applicable
NOXE 1:The answers to these questions should be supported by affidavit by the attending physician as
well as a copy of the death certificate.
NOTE 2:If answer to any of the above questions is yes,set forth below a description of the property
transferred,it's fair market value at date of death,dates of transfers and to whom transferred,with
relationship of transferees to decedent,if any.Submit copy of any trust deed or instrument,if trans-
fers are claimed to be non-taxable,also submit detailed statement of facts on which said claim is based.
NOTE 3:List applicable property below in manner in which provided in Schedules A,B,or E.
ITEM DESCRIPTION MARKET VALUE
(Estimated)
DEPT.VALUATION
(Dept.·Only)
1 All that certain tract of land situate
in Fallowfield Township,Washington Count
Pennsylvania,being more particularly
bounded and described in Deed from Perry
F.Morris,widower,to Jean Morris Kovach
dated July 15,1964,and recorded in the
Recorder's Office of Washington County in
Deed Book Volume 1181,Page 82.The said
Jean Morris Kovach being the daughter of
the Grantor,Perry F.Morr~s.•
The Grantor,Perry F.Morr~s,hav~ng
reserved out of the above described
parcel a lifetime estate,said life estate
terminating by his death on January 17,
1969.
TOTAL
Insert this total opposite "Transfers",Schedule "C"in the
"As Reported"column'on the last page of this return.
$35.,000.00
ReC-38".~.
COMMONWEALTH OF PENNSYLVANIA
THi\N::'FEll INHERITANCE TAX
RI,SIDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
INSTRrCTIOKS:This schedule must disclose all property,real and personal,owned by the decedent 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 tmder Schedule
"A",plus the date and place of record of instrument effecting vestiture,but do not include entireties
or out of state real estate value in estate valuation column.Personal property should be listed as in
Schedule "B",plus date of acquisition,and the name,address and relationship (if any)of co-awners to
the decedent.
Description of Property,Date of Acquisition,Name I unit
Address and Relationship of Co-Owners,and Place I Value
of Record of Instrument,where Rea~~state.!
Savings Account No.16098 held in th
Charleroi Federal Savings &Loan I
Assoc.,Charleroi,Pa.,in the names I
of Perry F.Morris or Jean M.Kovach.
Opened 12-6-67.
Balance as of date of death.
Joint Bank Account No.329-9925
in the Mellon National Bank,Charleroi,
Pa.,in the names of P.F.Morris or
Jean Kovach.Opened ~nJ9/~~9'h
Balance as of date of death.~K'
Note:The aforesaid Joint Bank Accou tsIarecarriedinthisinheritancetaxI
return strictly for the purpose of
accounting since the inheritance tax
due on the above bank accounts has
already been paid to the Department 0
Revenue,Commonwealth of Pennsylvania.
TOTAL
percentage Estate
Share Valuation
$5,247.0
2,650.2
7,897.29
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
Property Interest
I
{.r:,!/oJ31n
Lf-/Y'L7
ft.bllJ 6J:JJj{
f-/9-~1
Insert this total opposite "Jointly Owned Property",Schedule"E"
in the "As Reported"column on the last page of this return.
RCC-37 (12-63)
l'lnDll)~\\·J.::\'I.1:11 OF l'E;\;:'\~YY1.:\NlA
TRANSFER 1~IlEHITA!\TETAX
RESIDENT DEL'EDENT
SCHEDULE "D"
...'
BENEFICIARIES
at
at
at
y
1e
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step,children or DATE INTEREST OF,State full names and addresses of all who illegitimate children DECEDENT OF BENEFICIARYhaveaninterest,vested,contingent or other-are involved,set STATE YES IN ESTATE
wise,in estate)forth this fact.)OR NO BIRTH
Jean Kovach Me1envzer.daughter yes sui juris remainderman's
formerly Jean Morris Kovac 1 interest in orooert
set forth in Schedu
c,and also 1/4
interest in estate.
Mabel Morris Polinsky daughter yes sui jurif 1/4 interest in est
Floyd Dale Morris son yes sui jurif 1/4 interest in est
-Lois Morris Armstrong daughter yes sui jurif 1/4 interest in est
Deponent further says that all the above-named beneflciaries are livlng at this time except below·
NAME DATE OF DEATH RESIDENCE
:\IATTER OF THE APPRAISEMENT
.......
OF THE
ESTATE OF
-'\"~:....:
.~(Executor-Administrator
must complete "As
Reported"column #1.)
Cl ...,'"0 ::0......~~0 Il'...~til ::l til
til til 0-,::l '"0...,~~......
Il'til 0x'"0 '0Il'~cr-......cr 0 ~'0
~~...
til ........'<Il'....~
t·
Year .
r.-<THE
~No.
Will
Administration
PERRYF.MORR..IS ,
Deceased
Late of ...Fallo~fie.~cir()VJIlS~ip ....
County of Wa,Shi,.:ng:t9Il.
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
U"Jc::::
~~>::0
U"J U"J U"J ><:
()()()?'"?'"?"'
~~~
D.Keith Melenyzer,Esquire
411 Washington Avenue
Charleroi,Pennsylvania
15022
------.V->.:V->•.'-':U'1.N..:,.'->:+:--'O~I til
.+:--'O~I ::o~N 'O'N ~,.......:.:.5~+:--•o+:--...
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({".~~.~~\
a.~g~
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>-til
U<1:~8"1..:J...~3
~r.c..
IN THE COURT OF COMMON ~LEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS COURT DIVISION
IN RE:ESTATE OF PERRY F.MORRIS,)¥
DECEASED.~.8/oj /'/l.'I
PETITION FOR SETTLEMENT OF ESTATE OF
$2,500 OR LESS UNDER PROVISION OF SECTION 202
OF THE FIDUCIARY'S ACT OF 1949,AS AMENDED
TO THE HONORABLE"THE JUDGE OF SAID COURT:
1.That the decedent,Perry F.Morris,resided at
R.D.#1,Fallowfield Township,Washington County,Pennsylvania.
2.That the decedent,Perry F.Morris,died on
ilJanuary 17,1969.
eii~;
~3.~?t at the time of his death Decedent was~~~
possessed of various personal property which was sold at public
sale on the 12th day of April,1969,by Albert H.Devore and a
Fourteen and 72/100 ($14.72)Dollar Savings Account No.751 in the
First National Bank,Charleroi.Said auction sale brought a
I total of Two Thousand Four Hundred Twenty-eight and 75/100i
!($2,428.75)Dollars,as per the auctioneer's report which is
Iattached hereto and marked as ExhibIt "A".
I
4.That the Decedent,at the time of his death,was
a widower and left surviving him four (4)adult children,Mabel
j
Morris Polinsky,Floyd Dale Morris,Jean Kovach Melenyzer,formerl~
;[
L'
Jean Morris Kovach,and Lois Morris Armstrong.
5.That your Petitioner,Jean Kovach Me1enyzer,
formerly Jean Morris Kovach,is the daughter of the Decedent and
resides at R.D.#1,Fa11owfie1d Township,Washington County,
Pennsylvania.
6.That your Petitioner was appointed Executrix of
the Decedent's estate in a Will dated August 31,1964,and a copy
of which is attached hereto as Exhibit "B".
7.That all of the creditors of the Decedent have
been paid in full and the amount and nature of said debts are
set forth as follows:
Name Remark Amount
Josephine Phillips Housekeeper $135.00
Josephine Phillips Housekeeper 150.00
~Bentleyville Telephone Telephone bill 7.61
West Penn Power Electric bill 14.83
Margaret Allshouse Cleaning 40.00
Walter Straud Funeral 5.00
Irene Allen Funeral 5.00
Eva Sphar Funeral 5.00
George Kennedy Preacher 25.00
Peoples Natural Gas Gas Bill 56.12
Sonotone Hearing Aid 4.98
West Penn Power Electric bill 14.66
"
Bentleyville Telephone Telephone bill
Peoples Natural Gas Gas bill
West Penn Power Electric bill
Bentleyville Telephone Telephone bill
Quinet Monument
6.51
36.79
14.29
2.97
15.00
Peoples Natural Gas
Jerrys General Store
South Western Mutual
Gas bill 46.82
1.42
71.87
Lindset P.Gillis Insurance
Margaret Allshouse Cleaning
Charleroi Monessen
~Hospital Hospital b1ll
if
m Bentleyville Telephone Telephone bill
~~
West Penn Power Electric bill
Peoples Natural Gas Gas bill
Bentleyville Telephone Telephone bill
West Penn Power Electric Bill
Peoples Natural Gas Gas bill
Ben Cooper Real Estate Taxes
Greenlee Funeral
Home Funeral
Dr.Dent Doctor's bill
D F ·ld Doctor's b1'11r.1nego
McDonald Associates
Malcolm Morgan Real Estate Taxes
Bentleyville Telephone Telephone bill
West Penn Power Electric bill
Ben Cooper Charleroi Area School Tax
19.58
10.00
49.00
2.62
9.76
33.89
3.67
4.01
19.14
43.85
1,715.50
120.00
90.00
475.00
76.52
4.83
8.29,
115.86
TOTAL---------------------------$3,460.39
8.That all of the aforesaid bills were paid by Jean
Kovach Melenyzer,formerly Jean Morris Kovach,out of her own
personal funds and that Petitioner requests that she be reimbursed
for the same out of the estate assets listed in Paragraph 3
hereinabove set forth.Attached hereto and marked as Exhibits
"C","D",and "E"are the Joinders and Consents to this Petition
by Mabel Morris Polinsky,Floyd Dale Morris and Lois Morris
Armstrong,respectively.
WHEREFORE,your Petitioner prays your Honorable Court
to ORDER AND DECREE that the personal property owned by the
Decedent be distributed to and for the benefit of Jean Kovach
Melenyzer,formerly Jean Morris Kovach,Absolutely.
Melenyzer
for Petitioner
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF WASHINGTON
)
)SS:
)
AFFIDAVIT
On this,the c:p ~day of July,1969,I,JEAN KOVACH
MELENYZER,formerly JEAN MORRIS KOVACH,after being duly sworn
according to law,does depose and say that all the facts set
forth in the foregoing Petition are true and correct to the
best of her knowledge and belief.
Sworn and subscribed
before me this &~
day of JtlLt ,1969.
~·.No .ry UiiC
My Commission Expires:/i!;4l<e II If.,/f;7.3
~:ROl:N E.GHllANI,Not.ry Pwbllo
M arlerol,.~ashington Co.,Pa.
y CommIssIon Expires March 19.1971
Page / .
(~PUBLIC SALE ACCOUNT I~
of,,t'
ALB~~~:~~~c~~::~I~~~ERDole 19 .•.
EIGHTY·FOUR,R.D.I,PA.PHONE:94109594
Terms........Clerk............................Coshier ..
How
ARTICLE PURCHASER PRICE Settled :.,~
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II -,'5CJ
a~uJ J.;b l'L,,/J c2.5
(j ~/I A/A~.L1)J '75
k~~,f~J ;,5
A-tJ-Ji ",(,t-'u.i"5b,
.."rI ,J-zM/I,f;AAJ Jj{}'"/~/''/'./Y,J ',,",,,,In.1-~"i./"".(~/,,)J !f!J
~:A./J ~/1:;;6 .~5
M"",J'/LAJ ..25
,.dt:JdJ 125
',lr{L{~~.J.5
hi;v-/:,A,25
/
1.HJ../1.+-/'./).,,-~,,1J:5 -.,
/j~*l,j;,1~.5
"/1 ~25TOTALS$.-
Page 2..
PUBLIC SALE ACCOUNT 0
of·
............................................Date ,19 :
ALBERT H.DEVORE.AUCTIONEER
EIGHTY·FOUR,R.D.1,PA.PHONE:941·9594
Terms ,Clerk Cashier .
How
ARTICLE PURCHASER PRICE Settled
,b;.rjJ -t:bd/$1.:25".,
"'/1 A "•,"7':.l2 b;
J ~.J-./!..J)-...~).1%
;Q"yl A::t ___,"c?,
,~~1.2$
Itr"t?',
.:
I.l:25
..~5,
",.5CJ
.1/1 'f;~l?t?
]~~d:L -
,25
././I,I;·-J/~./A '..,J 2-',.
,.~,·[)v J,.:4J 7.6
/YY7/-IJ{j)~t-~:2 --
~h.J""~h1V-/J ___~AJ ~o..
A ./AA..-!.---:",,~~5
C ~,fl l?~
"123
--IhUA/J 1~'oA)/7 -
!/l-bU~;~'.125
j NnJ .J--i:ru1;~5
v
/)./-'.A.J).///tJ~AJ 7.15'0
"AA/1~~..~)#
'"t>
'tAJkJ ~
hI)..)..}/'~
TOTALS $3/f ~.--
o PUBLIC SALE ACCOUNT r)
of·
Poge d .Dote ,19 ..
ALBERT H DEVORE A••UCTICNEER
EIGHTY·FOUR,R.D.1,PA.PHONE:941·9594
Terms...............................................Clerk...........................................................Cashier..................................................
How
ARTICLE PURCHASER PRICE Settled
!LA'f."'"L~.-*/'5.-
~It 15<::1
ot ••k2s
'/AA-,..,:·t./I ku-a.A.,1 .J p-t:J.Jru-ui-~~~..6
.,J".,~J;PJ z...5ZJ
/}~-t../~,I
.Jl,~I'-it:t-'lL.itl)J 5ZJ
A'"A /'l--V I ;2.k5'tJ
•
--tf..l ./.-I'"J/IJ :,;26
o L'.d..-t'1"·I.'_b.A'.j,j)A j rtJ
~I /-
A1jJJh.lA,--~.2
I .
;>4 It to 4.It,.l l;?s
/)./.J ..A.4J l25
-!A j~_dlJ ~OC,).-
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dfU/l)J/>~~")
...
/-
J~~..I~O "",.t./f h-I -
-Lv?
.
125
.At l/;~AJ -..5?J-.......
)tzI.d });.f2J /-
/
1'JAd/tfr'~
'JhA))-
'"
/JAA.w)•~
I~1-.L'Jn,,.:h1 I b,AK,.0....~41'1 oPA•~
,
175TOTALS$~;;..-
Page ¥..
PUBLIC SALE ACCOUNT r;
.of·
ALBERT H.DEVORE.AUCTIDNEER
EIGHTY-FOUR,R.D.1,PA.PHONE:941-9594
Date ,19 .
Terms......Clerk..................Cashier ..
How
ARTICLE •PURCHASER PRICE Settled
dtLuv e:2 -,
1"1 ~5 :2..::;
II /~t!J.
-I/'LlL.&-I 3'-,
..<t~J -
/1'14../'/h ",cA.-14')In -
A'"A ~'"'lJ}I 1-G
L'7LnI'Z /LL!//tA)/l20,.tJ-2 i76~A4///1 A A-xJ J..".AJ
t-lJ--rrRv .L·-}ti.J 2--.,ku 't-VJ>.h
-
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Ll/t.../;)c.J ~/;,,(-tAA.J /'J -
<•
.....,1 ~/1I~J.;.vJ //'j -,~/Aj;~~•./~~h./';I -
JA/1'I/.dU~/:2.3
~A_~A~)~-
~hAJ ;;2.£......'1
""/"l.hAA.J J 5~
f /..,../.~'pvA.-I -I.r--d.,A ./~/7~,,
Z~.-I'A~L I -,.L///)IA/l~A /'u.~75
(I .../-.,
t,...;:;S
~.vtuaJ Jf~(.UJJ ,I -5~
~-
TOTALS $73 75
Poge.....£...
PUBLIC SALE ACCOUNT r;
.of.
............................................Date ,19 .
ALBERT H.DEVORE.AUCTIONEER
EIOHTY.fOUR,R.D."PA.PHONE:941·9594
Terms Clerk Cashier :..
How
ARTICLE PURCHASER PRICE Settled
./)/.4'-:/::;/;.~/,~hA:b ~-,
jN -L(~I..~j J~A/~r dutt.J /75
./J.,.,./2/bJ /Ca."'f')3,Q.5
/~~lJ~.5;;;..s ~
1Hp /
4..t.Ll..o....{.....U..-U·r.:tAA..-I ~,1&.(.
hJ~..~~"v
t,~flJ~i,.io J -
aJ.~~,,·"'.AA A]/-
LA~.9,
U/~"c.(t-{!-.IJ.(:.1'--:2..5
LAdJ/v {).Sa
'dh /UlAJltu/~....f;,h c:2 -
)~t lua7hj"~,..e.IJ I -
/1~/.t'0",1J JL.Ij ..-f.4'!J,.l"b :55~
fA1~~"'57J
~~"-t~=2-5'
Jtf--l~Jh Y;I -
j -,,,~.'(A~!/(A,()'-PAh .i:;/-~L.;A),c:2 -
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r
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.Pll.lltL (.,.v...J lX;
I /t;.3 IsoTOTALS$
Poge ~.
(\PUBLIC SALE ACCOUNT .0
.of.
ALBERT H.DEVORE.AUCTIONEER
EIGHTYofOUR,R.D.1,PA.PHONE:94109594
Dote ,19 .
Terms Clerk Cashier .
How
ARTICLE PURCHASER PRICE Settled
4JA/'-UbM /J.-tI;,~".,A;'0',~/\i J -
h.I'Ua..pc)./~l;J/76
.r ,,
AP",/h;h 70S
LA_Llcf.~.J ~)..~..t.l.AJ '/~-
AdL'~/50
..JJ.tl'-/'IAJ J//~;2 ;2.,6 •
II ,
A.hA/A_l~t:l -
I
, I ;2.....-
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If ;<5-
11 ~-o.
"7-!:r
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I /.-6-02-d~rJi)'.6 -
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'~
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;2..If ~l30
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~a.--lt-aJ /:ZS
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1'//SCJ
~A.MAJ -5"'-
I iPt 17STOTALS$.•
Page 7 .
r PUBLIC SALE ACCOUNT
,of...
rr")
-'
Date ,19 .
ALBERT H.DEVORE.AUCTIONEER
EIGHTYofOUR,R.D.I.PA.PHONE:941·9594
Terms......Clerk............Cashier .
How
ARTICLE .PURCHASER PRICE Settled
A<JevJ )(76
.~~~!~Ldt<JJ ;25CJ
~A~'~j r::z -
~)~/5"a
~J-/;.
/3 -,
a.,/..u;';"L;4.~t?
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1/7 -
dd'I~'~d 17s
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2Mtrllj~(j);'SO 6 -
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/t/'iu~~IJ-l~~g ScJ
"l ..-..6 -
/71u/l~"'r0 /'/~d./.J ,2 -
~/J /75
~/I //Is
A/.1"Ul.l.I .1 I 12s
~~/~~-
'/~0 ~;;~
.-bd !//.,f/.{;!JJ {{;-
j ?'ddAAfJf2)0 -
~12..<lfA-t.-I rZ5
f I $/tJl)-TOTALS.-
Page.....&.........
PUBLIC SALE ACCOUNT I)
of
..,Dote ,19 .
ALBERT H.DEVORE.AUCTIONEER
EIGHTY.fOUR,R.D."PA.PHONE:941·9594
II
I
Terms......Clerk....................................Cashier ..
How
ARTICLE PURCHASER PRICE Settled
,;?:pbr~~u,o);<~S
~..3~
././I AA"--Ie)4/-
A'1&.-1;)6 "J/
~.:l ~
~cZbJs
k/.'t-~~-
Ab,44.J ~C(.d.~lL;~~-
"I)J.-I~1 ;L -.,J -
h~A~<l.fl--
.d.l25
A 1.,/P.l..~iAA.r-7,~"2':
/'A /..«11 v -;{-d,u.-f"1'./}.J 4 -
j/~~,A J/!.//ktAJ /Jl~
(
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2 ~/-,.H ..I,AJ 7.~.
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JLld1:L //-
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~Y-/Ah.h ;2 -
~V •d.,-
AAJ-/JAJJ/I)}HJ..;tA..J ,~.52>
J:j ~.'76-l-,IA1')"h
TOTALS $J(P7 b2~.•
-~---------"=-==~-=.=.=.::--==-~...~.~~~./....~-~----~-~-~~
p~ge /.
,,-..,,PUBLIC SALE ACCOUNT G
of,
ALBERT H.DEVORE.AUCTIONEER
EIGHTY·fOUR,R.D.I,PA.PHONE:941·9594
Date :,19 .
Terms..................Clerk................Cashier .
How
ARTICLE PURCHASER PRICE SettledrrJII-
~),//~~"/;"''7..5
.1-,_.1 e"MFa//A';~.4 "~t3
J~i!iMJ~~.J 35 75"
klJ,,[l//ct'~vt./'J 1..stJ
~k}J /LJ "j"c,
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Z/;-I,.hJ )l5?;
pl)-l/r (!....(~j ~.~/:Iv)q -
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Lj.'"A ./J..A".../!;..()j /.3 175'
-1-11.1.,,~fI./.(.PA?vU I '7.J....
I I
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I /
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(J dM.A~J ~-;;
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/J?1..I..d ~"7 b25,
./?'n•.t/iAj(.'!AJ-"1/-
TOTALS $,J/)q 115
.Poge...../.~....
PUBLIC SALE ACCOUNT 0
o~
ALBERT H.DEVORE.AUCTIONEER
EIGHTYofOUR,R.D.I,PA.PHONE:941·9594
Dote ,19 .
Terms..................Clerk....................................................·Coshier ..
How
ARTICLE PURCHASER PRICE Settled
./~JIA""::JJ $./"J."VJ ~...tt....tt...-
A?uu./,-lt~:l.cJ:J-I /1~...,......£.'.4tt -,
A ~i.NA..'{'u-~x:l-/ILl -
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I ' .
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/J/)/l/';-"~j'L;:;l~~.7 -Ui,
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II ",.,24 -
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11 •.#~A Jk./25?,...
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.b./A .I;f;.,;~A.J.;23 -
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dk1~.JJ ,IiOA'..L'jJ -
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II !HN/v /..5""-
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}/),/'/"'1'~--"<'-LJ../'/./.1/~r;./l -;'UP TOTALS w-Rg DO.-
/0//
.,/"7 •oJ
Page ..
.'PUBLIC SALE ACCOUNT f\
of
Date ,19 .
ALBERT H~DEVORE.AUCTIONEER
EIGHTYofOUR,R.D.I.PA.PHONE:941·9594
Terms................................................ Clerk............Cashier ..
ARTICLE PURCHASER PRICE
:J/-
How
Settled
//)5',
f~-
;2/-
if -
/9 -
/~lj ,t/Id flA Jt:-,.AL--"'=L"">"O<-~-""'""------_---H----------------tt---<-""""+---tt----
k&~~~f .~-
90 .~.
o
~-------..--------------1~-----,-----------tt-.",..~--+---tt----_____v
479 Aj-
TOTALS
{7/d.~J~;;?'//
.~_~._.._1.__.
$
memory and understanding,do hereby
to be my Last Will and Testament,
,
I
IItimeheretofore!
II!
Ii
I
I!
And as to all of my estate,whether the same be
KNOW ALL MEN BY THESE PRESENTS,that I,PERRY
personal or mixed,ofwhatsoever kind and nature and whereso-
ever situate,of which I die seized and possessed,I give,devise
Ji!.
l
i
III
III
I
!IF.MORRIS,of the Township of Fallow;ield,\vashington County"Penn-
I sylvania,being of sound mind,
Imake,publish and declare this
II!hereby revoking any and all former Wills by me at any
iI made.
!II-
I
I\real,
and bequeath as follows:
FIRST:
!IIdirectmyfuneralexpensesandthei
I
expenses of my last illness be paid as soon as conveniently possible ,
!follo"7ing my decease.
l
ji SECOND:I give and bequeath the sum of One
ITnousand and 00/100 ($1,000.00)Dollars to JEAN MORRIS KOVACH.
!I'THIRD:I.give and bequeath the sum of Five
Hundred and 00/100 ($500.00)Dollars to LOIS MORRIS ARMSTRONG.
FOURTH:All the rest,residue and remainder of
my estate of whatsoever kind and nature and wheresoever situate,~
give,devise and bequeath unto my four beloved children,equally,
named as follows:MABEL MORR,IS POLINSKY,FLOYD DALE MORRIS,JEAN
MORRIS KOVACH and LOIS MORRIS ARMSTRONG,to have and to hold the
same unto them,their heirs and ~ssigns forever,in equal one-fourth
(1/4)shares.
FIFTH:I tlominate;'constitute and appoint
I-
I
Exhibit "B"
hereunto subscribed our names as witnesses.
presence of us,who,at his request,in his presence and in the
i
Ipresence of each other,all being present at the same time,have
~-.._~~..,
,..
,I·
I
II
JEAN MORRIS KOVACH,Executrix of this my Last Will and Testament
and direct that she shall not be required to enter security in any
IIIINWITNESSWHEREOF,I have hereunto set my hand I
I
and seal to this my Last Will and Testament this /JI fttday of August,l
IintheyearofourLord,One Thousand Nine Hundred Sixty-four (1964).1
IIII
(SEAL)
,
I
Signed,sealed,published and declared by the I
said PERRY F.MORRIS,as and for his Last Will and Testament,in thel
\i
II
(j
II'
;
·1
JOINDER AND CONSENT
AND NOW,this 11th day of __-...L.lu~lyJ-..-'1969,I,
MABEL MORRIS POLINSKY,hereby acknowledge receipt of a copy of the
foregoing Petition and do hereby join and consent to the Petit10n
and the prayer contained therein.
mJJ-~'P~
Mabel Morris Polinsky
Exhibit "e"
JOINDER AND CONSENT
1969,IANDNOW,this U day of ~,
FLOYD DALE MORRIS,hereby acknowledge recei~COPY of the
foregoing Petition and do hereby join and consent to the Petition
and the prayer contained therein.
I
Exhibit "D"
.,
JOINDER AND CONSENT
AND NOW,this j/-j"!.-R.,day of ~
LOIS MORRIS ARMSTRONG,hereby aCknOW1edg~~t
,1969,I
of a copy of
the foregoing Petition and do hereby join and consent to the
Petition and the prayer contained therein.
Exhibit "E"
-----~------------------
•
•I
----------------_.._------------.--
..
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS COURT DIVISION
IN RE:ESTATE OF PERRY F.MORRIS,)
)
DECEASED.)
DECREE
AND NOW,this ~td\Y of ~,1969,upon
consideration of the foregoing petit~,it is hereby
ORDERED AND DECREED
that the Two Thousand Four Hundred Twenty-eight and 75/100
($2,428.75)Dollars proceeds from an auction sale held on April
12,1969;and the Fourteen and 72/100 ($14.72)Dollars Savings
Account No.751 in the First National Bank,Charleroi,be dis-
tributed to and for the benefit of Jean Kovach Melenyzer,Absolute y.
·,.~;.;'''If.
"~'~
.<
:r'
, I \ .I ....~
\.:...,',.-•......
lItto,
ESTATE OF Perql F Morr;s
THE SUM l?,F ,.",•..""•".""".1f£Z£.,,!1'
fi~((~
Reglder of Wills,Age"t
jPage1
DEDUCTIONS ALLOWED IN
STATEMENT OF DEBTS
AND DEDUCTIONS
J'".
..
O......ICI Oil'THE
RlEOl8TIR OF'WILLS
.;
~:;m RCC.10-Rt
OF'COUNTY
~AGENT;;~~O~~W.A~~
DATE OF FILING APPRAISEMENT __.COI£!::--_.,:;.;J;~V_-_(...!.?:"-_DAT5OF DEATH .Jan ua r y 17,1969
DATI!:NO.OF NAME OF PAYEE REMARKS AMOUNTVOUCH""
Josephine Phillips Hous e.keepe:r ~135 00
T lh;np Ph;11;nc .,.,1--,.,,.,n,.,'"1 c;n ()()
~~
R~n:t..~Vp Tpl(.o'"·'7 ;;1
~ir,_:-'--~'~'"-""\,~/~,~,-~':!.~"t:);.'!-:".~~~:'....~~.'Vlttiit.~~
IlAJoc:+Ponn PnlAlor 1A Q'2
Ma:roaret Allshouse.Cle;\nino AO 00 .-
Iw~l1:pr S1:raud -"'1 c;00
T",,.,n,.,11110n ,..,.,I::nn
IR ..",c:.nh",,,,I~,..,.1 ...,.,.,.,.
~
Ir-,.,,.,.,,,,...,.,tl'r>nnnorl..10",,.,..,.,.,1-.,.,,,,..,1::nn..,
In~~~1~~"1..,....,_..,.1 ro -...'"..~
'Ii:"""'''''
lro T ..-"L1 QA --.....0,......u~...........
•Itdoc+Ponn ~i-14~-6o -l
'O,.,n+1 ,.,..TI';1 1 P 1'p1 .t:..5~-"'
In~~~1~~1\,J..,......"'..,.1 r......C"''l~~(')'r
ITdoc+Ponn ~1 A '>0 -
IRpn+1""nd11",1'pl ,.IP,')07
In.•.:~~.,...,.",."
Peoples Natural Gas An A?
To,.,."",,r..ono,.",1 c:..forl,.p 1 "'')
iC",,.,,,,.fo1-.lAT,.,C"'+,.,,,,n ",{.•,..,.,,."~,.,........
IT .;...3 P r..';ll';c IT~..."",........,..,.,,,.,,...,."
"J -
IM."",,...,,,,.o+Ll.11ch",,"~~r.,,.,....~.:~,...,,.,,i,.",."-'"'"""
I",...,.~...Af'\If'\f'\
1'-,,"'.........,......................t'...~...
100",+1,."..,';110 '1'01 "r-"
"'~
ItlJpc:+Ppnn PntAJPr n 1'7t:..
SUB-TOTAL 749 83
COMMONWEALTH OF PENNSYLVANIA
}ss:COUNTY OF WA~HINGTON
I,Jean Kova.ch jie1enyzer HEREBY CERTIFY.THAT.TO THE BEaT OF
MY kNOWLEDGE AND B"l.'!EF,'!'HE P'<;)REGOING IS 'A JUST AND TRU E STATEMENT OF DEBTS.FUNERAL EXPENSES AND EXPENsa OF
ADMINISTRATION ·3UDMITTED TO '(ME ri:ST"'TE OF Perry F.Morris DECEASED.AS DEDUCTIONS FOR
INHERITANCE TAX pURPOS'iS.OtauJ~~'L...'
SWORN AND SIJSaC::i'!I.BED BEFORE Mfl:THIS 17th DAY OP'V~e I -6S-~AaZ.~~
CAROLYN E.GHILANf,Notary Public
Charleroi,Washington Co.,Pa.
My Commission Expires March 19,1'.173
-------
,.~
Form'RC C·10
Page 2
DEDUCTIONS ALLOWED IN
OF COUNTY
..
OFFICE OF THE
R'lGISTER OF WILLS
STATEMENT OF DEBTS
AND DEDUCTIONS
THE SUM OF '..•........$.
DATE APPROVED .....•.•
AND AGENT OF THE COMMONWEALTH
ESTATE OF perr}!E.Morris
Register of Willi,Agenl
LATE OF Fallowfield Township
DATE OF FILING APPRAISEMENT DATIi OF'DEATH .~anuary 17,1969
DATE NO.OF
VOUCH""NAME OF PAYEE
Natural Gas
e1enhone,
Gas
Ben CoopeI
uiIe
REMARKS
Real Estate Taxe,s
Sale of PeIsonalty
Sale of Real Estate
Re,a 1 Estate,Taxes
ChaI1e:roi AI ea School Tax
AMOUNT
$33 89
3 67
4 01
19 14
43 85
208 50
1 050 00
1 715 50
120 00
90 00
475 00
275 00
76 52
4 83
8 29
115 86
INHERITANCE TAX PURPOSES.
SWORN AND SUBSCRIBED BEFORE ME THIS 17 th~ei&~
COMMONWEALTH OF PENNSYLVANIA }
COUNTY OF _----=-W:.::.A=S::.,:H:.:.;I::;N:.:.G::.T=.O=N S8:
I,lean Kovach Melenyzer HEREBY CERTIFY,THAT.TO THE BEn OF
MY KNOWLEDGE AND BELIEF,THE FOREGOING IS A JUST AND TRU E srATEMENT OF DEBTS,FUNERAL EXPENSES AND EXPENSES OF
ADMINISTRATION SUBMITTED TO THE ESTATE OF Perry F.Morris DECu.eED,AS DEDUCTION$FOR
1w~~~//~(L.S.)
DAYCWf!~
CAROLYN E GChI• •HILANI,Notary PublicarerOI,Washington Co PM C '..,a.
y omm,ss,on Expires March /9,197~
",'
;'va "0:)NOlC NH1$'\1,~"
S11/1:',.:IQ tJjJ.SI~3U
oNId'Jr"1 i 3SSnH
~I ~~d 6/Hor 69~
40 ....,.-OJ I 1.~.I I i _..............
I
,"",-'I~\+"'..."..~.
.......'4...
,-
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R CC-81 (2-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILING OF APPRAISEMENT
IN YOUR REPLY PLEA.E
REP'lER TO 37-208-7
In Re:Estate 0 f --oIl~·:......i.""'.:."'.yl.........o.L':...-'~~.~U.~'..~i=lS::c _
____---IWl:I,jA:la,.uI!.J-I',u1:.:.\.'C.....TI-l{....);....i County -File No.6':;-6S-4Hl
Dear iirs.::clcnyz~r=
You are hereby notified that the ori.;iJl8,l
appraisement in the estate of '~f;rr;l r &il(}rl'j s
has been filed in the office of the Register of Wills qfWa.:::.hin,;tpn
County on Jl1ne ?j,,19;tL.Said appraisement reflects the
following valuations:
Re alEst ate .......,..::2:..l.2-=!4-=!4~2:.:•.:l4'_!,7-
Personal Property ~3~.~~~,O~OO~·~.~OO~___
Transfers _
Total ---..:.1..:..7~,.=L.1;:;olf=-:t~'""t.:::l4:..L7--
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 (6%)percent per annum is charged.
Any party in interest who is aggrieved by an appraisement may
appeal therefrom as provided by law.
Signe;:,,dDate----'tl.!.h.:..:'LJ.p!.:.n~?.!..lh...,......L)..;:q~6L;9L---__
Title .,n ,,}.iLY
r2.79~
1;j...H.
DATE 010'DEATl:;,Jnnu,'r~T 17,1969
Note:This is not a bill.
'.
\
RCC-31l (11-&')\)
COMMONWEALTH OF PENNSYt:VANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of__M_O_R_RI_S_,P_ERR__Y F_o DATE OF DEATH 1-17-69
(Last Name)(First Name)(Initial)
FILE NO.63-69-481
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".
06-24-69
01-17-69
Dated:___-=.:=--=:::=..~L-.._
REPORT OF THE REGISTER OF WILLS
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,e s to those items where a greater or
lesser amount is set forth in the last column to the right in Schedule "F",whi greater lesser amount represents the sum
allowed as a deduction.
Dated:__---:::0~6-;;;.:2::::4:t..-:..l:6:...L9 _
VALUE AS REAPPRAISED
$-------+--2.442 47
3S.000 00
37oL.L.2 47
4,993 89
32.448 58
VALUE AS REPORTED VALUE AS APPRAISED
$$
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
FOR USE OF REGISTER ONLY
Tax on $..,--1_.~
Tax on $32 .1..LL.8 SJiJ ~
Tax on $5%
nxoo$lK
Tax on $15%
Exemptions *
Total Estate ---l-__
TOTAL TAX
COMPUTATION OF TAX
$------=---=-=-........4--=:--
$---::1:..z.•~9;;:!;.46~..£.9=1_
$-------4---
$-------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 $l=
Add interest at rate of 6%from_____to $------
AMOUNT OF ESTATE TAX ASSESSED $~L--
Estate tax paid $---IL--
BALANCE DUE $----11_
Add interest at rate of 6%from t=
-------«.tIO-----$---------l.
TOTAL TAX BALANCE $----~
PAID $....J
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.
Will
Administration !No.
IN THE
Year .
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
.P.:E:RRY F.MORRIS
Deceased '-\.
'I
Late of
County of
CHARLEROI
.WASHINGTON ....
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
FOrni:RCC-2
COMMONWEALTH OF PENNSYLVANIA DATE ...................!l..!J.A.~r.1......±7.1.....J.9.§..9.............
DEPARTMENT OF REVENUE RESIDENT INHERITANCE TAX ............................W~~h.~~.9..~.......................'".COUNTYBUREAUOFCOUNTYCOLLECTIONS
HARRISBURG.PENNA.17127 APPRAISEMENT
FILE NO..........................63::::..6.9.:::481..................................
Whereas,..............................~.~:r.r.Y.....f..~....~9.!.~.~.~...................................................................late of ............................Ch£r..l~.r..Q;i.....................................................
in the County of ............................:w.~l?r.~.~P.:gt9.A ........................................~.........~.:..................Commonwealth of Pennsylvania,having died on
the ................................l7....th.............................................day of ......................~~:g9.-.:r.y.................................19..~<z...,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,.............................W...R.......Chan~............·.......................................................,an appraiser duly appointed according to law,
Ihavingbeendesignatedtomakeafairandconscionableappraisementofthesaidestate,and to assess and fix I
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 Ufe or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transferinheritancetaxesatthelawfulcollateralrateonanysuchfutureinterest.
Unit Appral.ementDe.crlptlon of A••et Value.Made for Inheritance
Tax Purpo.e.
$
..
PERSONALTY:
..
Savings Acct.held in the First National Bank,
Charleroi,in the name of Perry F.Morris.14.72
Attached hereto and marked Exhibit IIA"is a
list of all of the personal property belong to
the dededent as of the date of death/2.L.2??t
2.442.41 ~',442 47
TRANSFERS:
All that certain tract of land si1J.ua.te.in Fallowfield
Township,Washlhngton County,Pennsylvania,being
more particularly bounded and described in Deed
from Perrv F.Morris widower to Jean Morris
Kovach.dated July 15.1964.and recorded in the
Recorder's Office of WashinP:ton County in Deed
Book Vol.1181.paR:e 82.35,000 00...
I
Total 37,442 47 ,
...
..
~
fonn~V;;:~h b~~::~hi:W<>rl1:g~klol~~.~~:re~~:~;.§~=~?:~p I
I
pralser
..
~;~=Z21::.~ti).~:~~.
WASHINGTON COUtlty
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
....................~I ...f..~11.QRR;:r§..
Deceased.
Late of
........................CijA~OI .
Date of Death,~~~¥.~J..:7.J ;,J,,9..9.9 .
Appraisemel!t Docket Vol.,3.7 .
Page,2.08~7 No 6..3 6.9-481 ·..·
Filed in Register's Office,J.une.24,..19 69..
Amount of tax due,$_.
DEPARTMENT OF REVENUE
Received,
Examined and Approved,.
Wrote abo.lIt Appmisement,..
Appeal f,.om Appraisement,.
Entered and charged,.
Page.,/ .
,/"\PUBLIC SALE ACCOUNT ,~)
of
.........£!.12)ictf,V4)Ub~.·:...Date 19...•..
ALBERTtJH.DEVORE.AUCTIONEER
EIGHTY·FOUR,R.D.1,PA.PHONE:941·9594
Terms ..Clerk............................................................Cashier ..
How
ARTICLE PURCHASER PRICE Settled'..':-:
hffP)J;
~"
1;)5 I
',25
I
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jAJ/'£W -1~AAJ ,l?"?'
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11'1'71 'I-~AhJ,i;/.J5'-
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i..A.!}'+-L..-£;;t 15--,""---.
M.J l'jf ../~A J .15
idL.e£125
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PUBLIC SALE ACCOUNT f)
of
ALBERT H.DEVORE.AUCTIONEER
EIGHTY·FOUR,R.D.1,PA.PHONE:941·9594
Dote ,19 :
I·Terms.Clerk................Coshier .
How
ARTICLE PURCHASER PRICE Settled
k·rP r ,..(.d).$.z;.,
41A"~~,2~Jf
I
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TOTALS $.34-.5Z)
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I
Page d .
.--.
PUBLIC SALE ACCOUNT
of
ALBERT H.DEVORE.AUCTIONEER
EIGHTY-FOUR,R.D.1,PA.PHONE:941·9594
Date ,19 .
Terms...Clerk :..................Cashier ..
How ,
ARTICLE PURCHASER PRICE Settled
d~,I.y..L,---:h 75,,....S.:J
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(\PUBLIC SALE ACCOUNT f)
of
Page ¥.
ALBERT H.DEVORE.AUCTIONEER
EIGHTY.fOUR,R.D.1,PA.PHONE:941·9594
Date ,19 .
Terms...Clerk............................Cashier .
How
PRICE Settled
,;2.-
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PURCHASERARTICLE
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r-'\PUBLIC SALE ACCOUNT 0
of
............................................Date ,19 .
ALBERT H.DEVORE.AUCTIONEER
EIGHTY.fOUR,R.D.1,PA.PHONE:941-9594
Terms..................Clerk....................................................Cashier .
How
ARTICLE PURCHASER PRICE Settled
.I)L~/:I:;/;-~_''J~i~~;/;~-,
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PUBLIC SALE ACCOUNT
of
f~\
Page..:....<.P.....
ALBERT H.DEVORE,AUCTIDNEER
EIGHTY·FOUR,R.D.I,PA.PHONE:941-9594
Date:,19 ..
Terms..................Clerk............Cashier .
How
ARTICLE PURCHASER PRICE Settled
41/.-1/'-U.../J..I,l)A-et';YrA ;;F~..P!~,IJ'J -
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~(PUBLIC SALE ACCOUNT
of
Page.,7 .............................................Date ,19 .
ALBERT H.DEVORE.AUCTIONEER
EIGHTY-FOUR,R.D.1,PA.PHONE:941·9594
Terms..................Clerk................·Cashier .
How
ARTICLE PURCHASER PRICE Settled
~M J?7..:5.
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4-/~J<~o
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I
Page......&..~.....
PUBLIC SALE ACCOUNT 0
of
ALBERT H.DEVORE.AUCTIONEER
EIGHTY.fOUR,R.D.1,PA.PHONE:941·9594
Date ,19 .
Terms..................Clerk............Cashier .
How
ARTICLE PURCHASER PRICE Settled
~4:2br //~.IJ J ;<75
I
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TOTALS $J(P1 25.•
•
Page.•....!.
.~PUBLIC SALE ACCOUNT 0
of
ALBERT H.DEVORE.AUCTIONEER
EIGHTY.fOUR,R.D.I,PA.PHONE:941·9594
[;)ate ,19.,'.
Terms Clerk Cashier ..
How
ARTICLE PURCHASER PRICE Settled*,J II -
/I'),/n~~'7..5
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TOTALS $r1/J q l25.-
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PUBLIC SALE ACCOUNT 0
of
ALBERT H.DEVORE.AUCTIONEER
EIGHTY-fOUR,R.D.1,PA.PHONE:941-9594
Dote ,19 .
Terms.......Clerk..................Cashier .
How
ARTICLE PURCHASER PRICE Settled
..;j;;11~JJ $a·21AAL-,/f,..-
A?~.J.,It.:/;.L '~~4ct -'1../.'1 _/.-[;,-,'.A '....t..~I /).r,/,/'.•....
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J/),//..,,-...-<---Lj.Af/~...i7"../f -11 U#TOTALS $1/tg DtJ.•
".''"1..,
·\PUBLIC SALE ACCOUNT (~
of
Page.•..........'....
ALBERT H.DEVORE.AUCTIONEER
EIGHTY-FOUR.R.D.1,PAt PHONE:941·9594
C>ate ,19 .
Terms......Clerk...Cashier .
How
PRICE Settled
:2/-
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;2/-
Ix -
/9 -
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it:-
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PURCHASERARTICLE
..,..../t'--"""=-'-d...~/"""'-l·'J.~/th~jd'-l'-.fl""""'-I·d~__~_--*""-H----L.""'4---fl--__
ki--A£~"1-,--.:t;A.·tA
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.---------------'----'---------II----------------H-~=--_+_-*_---~...........-
TOTALS
,,>tIC"c t:,"lr HI:~\rtlln~u~.)-.;~",....,.~.\.~",,\.,1\1
REGiS"fER Or WillS
WASHiNGTOU CO.,PA.
If you have already paid this tax to an executor,administrator,attorney or other personal representative of the
decedent for forwarding to the Commonwealth,list below the date paid,name and address of the person t~-;,vKom
you made payment,their official title and the am,o~ht-.;-,
Date Paid Name and Address of Payee:Amount Paid,
,'
Under certain circumstances,if,after the date of death of the decedent,you personally paid funeral expenses
or other just debts of the decedent,with funds derived from the property herein taxed,such amounts expended
by you may qualify as deductions against the gross value ~f the property in the computation of tax due.If any
such expenditures meet all of the three following te'sts,it is recommended that you itemize the payments below,
execute the affidavit,and return this notice.The Register of Wills will examine the debts claimed and allow
those which he determines to be proper.The tax will then be recomputed and you will receive an amended
assessment of tax.
THE THREE TESTS WHICH MUST BE MET ARE THAT:
1 •You were personally legally responsible for these debts,and
2-You actually paid these debts out of the account or property described above and can furnish proof
of such payment,if required,and
3 -These same debts are not also claimed,for tax purposes,by an executor,administrator or other
person.al representative of the decedent handling the administration of the general estate of the
decedent or any other transferee.
SCHEDULE OF DEBTS
Date Paid Name of Payee Description of Obligation Amount Paid,-
-,TOTAL $
(attach separate sheet if requ ired)
COMMONWEALTH OF PENNSYLVANIA)
COUNTY Of _
SS:'
I,hereby certify tha(the,foregoing is a just and true statement of
funeral expenses and other debts of the decedent,,for wh ich I
was legally responsible and which I did payout of the property herein taxed.I further certify,that to the
best of my knowledge and belief,these same debts will not be claimed by any other person,for inheritance
tax purposes.
SWORN AND SUBSCRIBED BEFORE ME THIS DAY OF____________19 __.
REPORT OF REGISTER OF WILLS
Signature of Taxpayer
I,the undersigned,duly elected Register of Wills in and for the above county,do respectfully report that I
have allowed deductions listed above in the total amount of $..
Date of Approval:_
Register of Wi lis
OFFICIAL NOTICE OF INH.fRITA.b1CE TAX
APPRAISEMENT AND ASSESSMENT OF
ASSETS NOT SUBJECT TO ADMINISTRATION
\
RCC-,(3~t8-i,)
COMMONWEALTH OF PENNSYLVANIA
DEPA..RTMENT OF REVENUE
B>llREAU OF COUNTY COLLECTIONS
INH{RITANCE TAX DIVISION
TO:JEAN M.KOVACH ~1ELENYZER
BOX 505,R.D.#1
_____C_~RLEROI,PENNSYLVANIA 15022
Date:__~F.::::e.::t.b.:=..r..l::!:u~a.:=..r..J..y----=:!2'-J.7"""---oIo1""",9~6""",9 _
County __\_I/A_S_H_I_N_G_T_o_N_'_
Coun ty FiIe No._...:J",--,-7_-_~_e1....;;~,-~l:,+----
Bureau File No._t_~_-_(,'_/---.,;-H3_--:.~_
~e have received notice that,~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~on .Ia nua ry l7 19--6..9,you came into ownership of certain property through
~~~fransfer from PERRY F.MORRIS,Deceased.
Under the Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania such transfers are taxable
and the liability for the payment of the inheritance tax due is imposed upon you,as transferee.
The property on which tax is hereby assessed consists of:Jt.Sav.Acct.#16098 held in the
CHARLEROI FEDERAL SAVINGS &LOAN ASSN.,CHARLEROI,PA.,in the names of
PERRY F.MORRIS or JEAN ~f.KOVACH.Opened ]2-6-67.Balance as of date of
death,$5,247 09
appraised by the Commonwealth,as of the date of death,at $5,247.09
100 %of this amount is taxable at the rate of 6 %
ORIGINAL ASSESSMENT AMENDED ASSESSMENT
DATE OF ASSESSMENT
TAXABLE AMOUNT
LESS:ALLOWED DEBTS
NET TAXABLE AMOUNT
AMOUNT OF TAX DUE
o If you pay the above amount within three (3)months
of the date of death of the decedent,or on or
before Apr.17,19 69 you may deduct a
discount of 5%of the amount of tax due,or
o This tax became delinquent one year after the date
of death of the decedent and,in addition to the
tax,statutory interest at the rate of 6%of the tax
per annum is also due as of *_
19 in the amount of
*If the tax is not paid by the above date additional
interest is due at the rate of 6%per annum until
paid
$5,237.09
--~-----
314.82
15.74
$--------
$
APPR AISED BY:-=:::::c.~=L~~=::;::;l:::=---
314.82 $j::=:===========_
ASSESSED BY :----i.~L~:::::=:::~L~:::2~=:::~~~:::'--)~._
(Agent for the Commonwealth)
INSTRUCTIONS TO TAXPAYERS
Make checks or money orders payable to:To insure proper credit to your account
this Official Notice must accompany
your payment.Mai I or bring it to:
1!~~.U~~~
I
If you have already paid this tax to an executor,administrator,attorney or other personal representati';F <.>(...t~e
decedent for forward ing to the Commonwealth,Iist below the date pa id,name and address of the person to whom
you made payment,their official title and the amoant.
Date Paid Name and Address of Payee ()ff.~al.lritle
"""'"
Amount Paid
,,:I
Under certain circumstances,if,after the date of death of the decedent,you personally paid funeral expenses
or other just debts of the decedent,with funds derived from the property herein taxed,such amounts expended
by you may qualify as deductions against the gross value of the property in the computation of tax due.If any
such expenditures meet all-of-the three following'tests,it is recommended 'that you itemize the payments below,
execute the affidavit,and return this'notice.,lrhe Register of Wills will examine the debts claimed anH allow
those which he determines to be prop~{.lrh~tax w.,i II then be recomputed and you vii II receive"an amended
assessment of tax.•
lrHE lrHREE lrESlrS WHICH MUSlr BE MElr ARE lrHAlr:
1 -You were personally legally responsible for these debts,and
2-You actually paid these debts out of the account or property described above and can furnish proof
of such payment,if required,and
3 -lrhese same debts are not also claimed,for tax purposes,by an executor,administrator or other
person,al representative of the decedent handling the administration of the general estate of the
decedent or any other transferee.
SCHEDULE ()F DEBlrS
Date Paid Name of Payee Description of ()bligation Amount Paid
lr()lrAL $
(attach separate sheet if required)
C()MM()NWEALlrH ()F PENNSYLVANIA)
C()UNlrY ()F:_
SS:
I,hereby certify that the foregoing is a just and true statement of
funeral expenses and other debts of the decedent,,for which I
was legally responsible and which I did payout of the property herein taxed.I further certify,that to the
best of my knowledge and belief,these same debts will not be claimed by any other person,for inheritance
tax purposes.
SW()RN AND SUBSCRIBED BEF()RE ME lrHIS DAY ()F____________19__.
REP()Rlr ()F REGISTER ()F WILLS
Si gnature of Taxpayer
I,the undersigned,duly elected Register of Wills in and for the above county,do respectfully report that I
have allowed deductions listed above in the total amount of $--------0
Date of Approval:_
Register of Wi lis
DEPAJtTMENT OF REVENUE
Bu'kEAlf OF COUNTY COLLECTIONS
~HARRISBURG.PENNA.17127
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE A..PT.t..1.1.~..1 J..~..§.~.
l"ASHINGTO~COUNTY .
FILE NO.~..~..:..§..~.::::.4..~.1 .
Whereas,P..f.}J9..r..r.:.i..§~.~.~.P..~R.~.X F.>~.9..~~.~.?late of ~.~:.~E.~.:.:.?.~..
in the County of ~~J.':.~.~.~.~~g!.9..~Commonwealth of Pennsylvania,having died on
the l.7..tb day of .I...e.t.!1::u.:.e.tTY.19..§..~..,seized and possessed of an estate
subject to Inheritance Tax under the 1a;w.s of the Commonwealth of Pennsylvania;'\'1.R.CHANEYTherefore,I,,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.
forrmty with law on thIS day Of~~~Z?{~9.
Unit AppraisementDescriptionofAlletValue.Made for Inheritance
Tax Purpol..
$
JT.HELD PERS.:I
Jt.Bank Acct.#329-9925 held ln the ~:ELLON NATI ~NAl
BANK.CHARLEROI OFFICE,CHARLEROI,PA.,in the names of
P.F.~fORlnS or JEAN KOVACH.Opened 11-9-62.Balance as of
date of death.$2.640.20 One-half taxahle 1,325 10
Jt.Bank Acct.Say.#16098 held in the CHARLERO ~
FEDERAL SAVINGS ~LOAN ASSN.,CHARLEROI,PA.,in the na mes
of PERRY F.~~ORRIS or JEAN ~1.KOVACH.Opened 12-6-67.
Balance as of date of death,$5,247.09 Fully taxahle 5,237 09
i..5L~/9
I
!
,
,
I
Having been duly swo.rn according to law,I do hereby certi:fc that the above appraisement is made in con-.,.18th anuary .
(!'lumber and Street)
..···· ····..···WASlIING·TON····ip~~i···oiii~~i········,Penna.
·W'ASHIT\G.T.QN..................County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
........P.•....F.•....HO'RRIS....a.k.a.....~~.RE.Y.....f...!......N.ORR I S
Deceased.
Late of
CHARLEROI ....................................................
Date of Death,J.a.n.ua.r.y l.7..,J.9..6.9 .
Appraisemel!t Docket Vol.,.3...7 .
Page,z.Q.e~..7 No 6..3..~.6..9..~.4..8.1 .
Filed in Register's Office,Ap.f..:i.J l$19 9..9
Amount of tax due,$.
DEPARTMENT OF REVENUE
Received,
Examined and Approved,.
Wrote abaft!Appra.isement,
Appeal f,.om Appraisement,.
Entered and charged,.
J'
,~
.~~-
~.
JIfg/.ty/?~f
sUP P L E MEN TAL
COMMONWEALTH OF PENNSVLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
COUNTY OF WASB..lNG:r.O'N .
\.•
\'
RESIDENT DECEDENT
~
Form RCC-33
\.
IMPORTANT:This return must be completed in detail and filed in duplicate,'with will attached,with the'
Register of Wills of the County where decedent resided;Return is due within one year after
date of death,unless an extension is granted by the Secretary of Revenue.(Section 703 of
the Inhl:!rit~nce.~'1!i.E.l:!t;atel'af{A.ct of 1~61.)
~:~:~~:;~i~~~~~~:;~~~~~~::::}:=:::RHeir
:.:.:-~::::~~:::~~:~~-=~~~==}'"
..J.~~p.M9.:t::.:r;.J~J1~.J~~y~~.:J:;.,.J.9..:J:;~~.!:.+y.J.E}§.l.g ~9..:J:;:t::..~.l?K.9.Y..§.l..<;h.l B~J?;~p.:4..Eseeutdir ix
il1lmiJ\iSt'Falor of the estate of the above-named decedent being duly sworn,ilepose S and sayS
Decedent cUed ..Janu..a.r.,y.7t;;th')u ..u(i;,;~)..'19i.~~)..{~::::::t~eaVing a last will.copy of which is hereto attached.}
D.Keith Melenyzer,Esquire41Iwashin:gEon Avenue'u uu .
CharlerOi;Pennsylvania ·····T5022·
Name and address of attorney oj
other authorized representative to
whom all correspondence should be
mailed.Heir an
That as such Exe.c.llt.r.ix.deponent is familiar with the affairs of said estate and the property con-
(I~x('cutor·Admini8trator)
stituting the assets thereof and their fair market value.
That at the time of death there was no safe deposit box registered in decedent's individual name,or jointly
with,or as agent or deputy of another,or in decedent's individual name,with right of access by another as agent
or deputy,with the exception of the following:-
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT
IN WHICH DECEDENT RENTED A SAFE DEPQSIT BOX IN NAME OR NAMES OF HOLDERS TO DEC~DENT
NONE
That the contents of said safe deposit box or boxes are itemized under Schedules of this---return,with the exception of the following,ror the reasons hereinafter set forth:
That Schedule A attached Qereto and made part hereof sets forth fullv and in"detail all the
real property in the Commonwealth of Pennsylvania or 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 or 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 py the decedent
at the time of death,whether in decedent's immediate possession,standing to deceuent'S-credit in banks
~,/of deposit,savings banks,trust companies,or other institutions,whether individuaH.Y"',or'in trust for
'.''1/'any other person or persons giving also separately the accrued interest thereon,:~f:~y,down/to the last
interest day prior to decedent's death in the case of savings banks,and to thedaf.e of,'decedEmt'-s death
in all other cases;all bonds,postal savings,treasury certificates or notes &nd~~the~evidence or in-•"~""4 <debtedness of the United States to the decedent;all obligations,whether bystatute"or agreement theyr'\/• ,'or
are designated as tax free,of the United States,or any state,or political SU~dlv~slon'thereor,or of
any foreign country,which are owned at the time of death;all wearing apparel,jewelrY,'s-ilverware,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 bydecedent,together with the fairly estimated
market value thereof;all bonds and mortga~es held by decedent and of all claims due and owing decedent
at the time or death,and all promissory notes or other instruments in writing for the payment or money
of which decedent died possessed,of whatsoever nature,with interest thereon,if any,giving the face
value and estimated fair market value thereor,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 polici'es carried by decedent;all annuity and endowment contracts the
proceeds or 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.
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,orjointly 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 att~ched to the schedule.
That Schedule 0 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 record of instruments effecting the vestiture of
real estate and the date of acquisition of personalty,plus the name,address and relationship,if any,
of co-owners to the decedent.
That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts
and deductions claimed for and on behalf of this decedent's estate,including funeral expenses paid;
family exemption,where applicable;costs of administration of this estate;counsel fees and fudiciary's
commissions paid or to be paid;cost expended for burial trusts,tombstones or gravemarkers,and reli-
gious services,in consequence of the death of the decedent;debts and claims owing and 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 "An,"B","en,"E",and "F"as directed therein,.
have been carried forward and properly registered in the Summary•
...__~~:;~~dS;:~f~b;:::=:m::~:_:~~~~~
-A~;~~__R'!)'~S;;';;-N;'-;;b~j-------------
~harierol •."":ashi"glon Co.,Pa.....Charl.ero.i.,......Pennsy..lv.ania........l.s.O'22.
. y CommIssion Expires March 19,1973 (City or Town a.n([State)
NOTE:Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are
filled in with details or the word "None",and in case the assets include rare and unlisted securities,
securities of close or family corporations or an interest in any co-partnership or business,that the
data and statements required under the paragraph above relating to Schedule "B"are attached.Also make
certain that column #1 in the "Summary"has been properly completed as above-directed.
•.1
r
RCC-36
rm~mN'\'EALTH OF PENNSYLVANIA,
T1UNSFER INHERITANCE TAX
~~SIDENT DECEDENT
SCHEDULE "c"
TRA.NSFERS
(1)Did decedent,within two years of death,make any transfer of any material part of his estate,without
receiving a valuable and adequate consideration therefor?(Answer yes or no)__
(2)Did decedent,within two years of death,transfer property from himself to himself and another or
others (including a spouse)in joint ownership?(Answer yes or no)__
(3)If the answer to (1)or (2)above is in the affirmative state:
(a)Age of decedent at time of transfer _
(b)State of decedent's health at time of making the transfer.(Note 1).
(c)Cause of decedent's death.(Note 1).
(4)Did decedent,in his lifetime,make any transfer of property without receiving a valuable or adequate
consideration therefor which was to take effect in possession or enjoyment at or after his death?
(Answer yes or no)__
(a)Was there any possibility that the property transferred might return to transferer or his
estate or be subject to his power of disposition?(Answer yes or no)_
(b)What was the transferee's age at time of decedent's death?_
(5)Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration
therefor under which transferor expressly or impliedly reserves for his life or any period which does
not in fact end before his death:
(a)The possession or enjoyment of or the right to income from the property transferred?
(Answer yes or no)_
(b)The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom?(Answer yes or no)_
(6)If the answer to (5)(b)above is in the affirmative,state whether the right was reserved in decedent
alone or others --,--_
(7)Did decedent in his lifetime make a transfer,the consideration for which was transferee's promise to
pay income to or for the benefit of care of transferor?(Answer yes or no)_
(8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was subject to change,
because of a reserved power to alter,amend,or revoke,or which could revert to decedent under terms
of transfer or by operation of law?(Answer yes or no)_
(9)If the answer to (8)above is in the affirmative,was the power to alter,amend,or revoke the inter-
est of the beneficiary reserved in the decedent alone or the decedent and others?
(Answer yes or no)_
NOTE 1:The answers to these questions should be supported by affidavit by the attending physician as
well as a copy of the death certificate.
NOTE 2:If answer to any of the above questions is yes,set forth below a description of the property
transferred,it's fair market value at date of death,dates of transfers and to whom transferred,with
relationship of transferees to decedent,if any.Submit copy of any trust deed or instrument,.if trans-
fers are claimed to be non-taxable,also submit detailed statement of facts on which said claim is based.
NOTE 3:List applicable property below in manner in which prOVided in Schedules A,B,or E.
ITEM DESCRIPTION MARIillT VALUE
(Es timated)DEPT.VALUATION
(Dept.Only)
out Wofsaidt;4
1,600.00/')
1 All that certain tract of land situate in
Fallowfield Township,Washington County,
Pennsylvania,being more particularly
bounded and described in Deed from Perry
F.Morris,widower,to Jean Morris Kovach,
dated July 15,1964,and recorded in the
Recorder's Office of Washington County in
Deed Book Volume 1181,Page 82.The said
Jean Morris Kovach being the daughter of
the Grantor,Perry F.Morris.The Grantor
Perry F.Morris,having reserved out of
the above described parcel a lifetime estate,
said life estate terminating by his death
on January 17,1969.
In the prior Inventory filed with the
Commonwealth,the above described parcel
of land had a fixed valuation of $35,000.CO
based upon the sale of approximately
72 acres including buildings.There is
remaining approximately 8 acres of land
which Jean Kovach Melenyzer,formerly
Jean Morris Kovach,reserved to herself
of the above auction sale and the value
ground is $200.00 per acre.
TOTAL.
Insert this total opposite "Transfers",Schedule "C"in the
"As Reported"column on the last page of this return.
1.600.00
'.
"CaM\h)\WF:.\1.TH l.\~
Tn.\S~l·'FH I~HEn.ll.\.HE 1 •
RF.SIDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
BSTRrCTIOSS:This scherl.ule must disclose all property,real and personal,owned by the necedent jointly
with 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 under Schedule
"A",plus the date and place of record of instrument effecting vestiture,but do not include entireties
or out of state real estate value in estate valuation column.Personal property should be listed as in
Schedule "B",plus date of acquisition,and the name,address and relationship (if any)of co-o-wners to
the decedent.
Description of Property,Date of Acquisition,N~merUnit
Address and Relationship of Co-Owners,and Place i Value
of Record of Instrument,where .Real ~state..'
percentage Estate
Share Valuation
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
Property Interest
The following Series "E"Bonds held
I
in the names of Perry F.Morris and
Mrs.Jean Kovach:
$1,000.00 Bond issued Oct.1955 11,169 20 50ic 584.6)6/<-
$1,000.00 Bond issued Jan.1949 '1,428 80 50ic 714.4)01<..
$1,000.00 Bond issued Oct.1955 1,169 20 50ic 584.6)01(
$1,000.00 Bond issued Oct.1955 11,169 20 50ic 584.6)6K.
$1,000.00 Bond issued Oct.1955 1,,169 20 50ic 584.6)0\(
$500.00 Bond issued Jan.1949 714 40 50ic 357.2)t
$25.00 Bond issued Feb.1944 I 40 83 50ic 20.4)
$25.00 Bond issued April 1944 40 83 50ic 20.4~o((.
$25.00 Bond issued Aug.1946 37 91 50ic 18.9)bK
$25.00 Bond issued Aug.1946
I
37 91 50ic 1&...9)IN..·
TOTAL 3,488.7 ~
Insert this total opposite "Jointly Owned Property",Schedule"E"
in the "As Reported"column on the last page of this return.
..
.'.
RCC-37 (12-63)
n)~nll':"WE:\I.TIl OF PE:":"SYY1.:\:"IA
THANSFER 1:"IlEHlTA:'\l'E TAX
RESIDENT DEl'EDE:'\T
SCHEDULE "D"
BEr\EFICIARIES
-
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATB:INTEREST OFStatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARY
ave an interest,vested,contingent or other-are involved,set STATE YES IN ESTATE
wise,in estate)forth this fact.)OR NO BIRTH
.-
I
.
-
\
h
Deponent further says that all the above-named beneficiaries are liVing at this time except below:
NAME DATE OF DEATH RESIDENCE
(Executor-Administrator
must complete "As
Will t No.
II Reported"column #1.)
Administration Year ..............(1 ....,'"0 ::0
'1 '1 (1)(1)
II 0 ~'1 ~DO THE en ~en .....en en 0......~'"0....,(1)~'1~IATTER OF THE APPRAISEMENT II '1~en 0>:'"0'0~'1 (1)0"'o '1OFTHEIICO'0 ~
l:%j (1)
'1
ESTATE OF II en ..........'<~.....(1)
II
.:pERRY F.MORRIS).
Deceased
Late of ...Fallowfield.Township...
.Washington en
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REPORT AND APPRAISAL II q ~>;
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COMMONWEALTH OF PENNSYLVAoNlA ...
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILING OF APPRAISEMENT
JEAN lfORRIS HBLENYZEa
IN YOUR REPLY PLEA8E
REP'ER TO 37-208-7
J
In Re:Estate 0 f ....;P....;B....;R-=R-=l=-..;;F:-,.:-......::MO:.:::,':..:RRI=::S!:..-_
_____W.:..:..;A;,;;.S.::::.;H:..::I=.;N~fa::..T=_O:;.:N:.:.._County - FHe No.G3-69-461
Dear Mrs.:,Jelenyeer:
You are hereby notified that the supplemental
appraisement in the estate of Perry I".)101"1"18
has been filed in the office of the Register of Wills Qf Wabsington
County on July 30 ,19§i.Said appraisement reflects the
following valuations:
Real Estate
Jt.Bol_l 488 16-----l,f-I·JLiL;.nn'"'o~·.U~f\~-Transfers --;;;;...t!_""u;,.;v~.=...;:,.:;v;..-__
Total -..,.--...,;;5~,L:O~8::.:8=...:...7~6:___
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 (6%)percent per annum is charged.
Any party in interest who is aggrieved by an appraisement may
appeal therefrom as provided by law.
Date J_u_l-,y_3_0~f_1_9_6_9 _
DATB OF DEATH:
Note:This is not a bill.
January 11,1969
.'
RCC-S,9 (5-68)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of MORR IS,
(Last Name)
PERRY
(First Name)
F.
(Initial)
DATE OF DEATH ]-17-69 FILE NO.63-69-481
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of tva sb j n P'tonC>
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".
Dated:__---:::-0....7--....3=0--..6=9----01-17-69
REPORT OF THE REGISTER OF WILLS
I,the undersigned duly elected Register of Wills in and for 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.
Dated:_
SUPPLEHENTAL APPRAISEM~NffISTER OF WILLS
5 088 76
VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED
$$$---------1---
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 -E
FOR USE OF REGISTER ONLY
Tax on $---------t--
Tax on $---------t---{
Tax on $----------4--
Tax on $----------4--
Tax on $----------4--
Exemptions========I==Total Estate -1-__
TOTAL TAX
2~
6~
5%
10%
15%
*
COMPUTATION OF TAX
$--------.,--
$------.......-+--
$------.-1--
$-------+--
$--------4--
$-----~_....I-_-
(*)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 $'._~
Add interest a\~ate of 6%from $--_~.---L
AMOUNT OF ESTATE TAX ASSESSED $-------11-
Estate tax paid $--Il-
BALANCE DUE $__~_~I____
Add interest at rate of 6%from
-------l.tIO-----$---~--1t=-,..TOTAL TAX BALANCE $---_~,PAID $-l
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE:Where subsequent adjustments are made to the above computation of tax by the RQgister of Wills,for proper reason,
same should be noted below,with short explanation.
Will (...No.Admmlstration
IN THE
Year .
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
PERRY F.MORRIS
Deceased
CHALREROI
Late of .
"
County of WASHINGTON
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
.~.
...~,...
Form'RCC-2
DEYARTMENTOF REVENUE
BUREAU OF COUNTY COLLECTIONS
H.tfRRISBURG.PENNA.17127
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX..(....
APPRAISEMENT
DATE J..uly,3..Q..,J..9..6..9..
COUNTY W.~..~.h.!.D.:KtQn .
FILE NO...§..J..::..§..9...:..4..~.!..
Whereas..P.er.r.y F M.o.r.ri.s late of Q.h~.r.J...~.r..Q.;!.
in the County of Wa.sh.i.n.gt..o.n Commonwealth of Pennsylvania.having died on
17 h J 69the...................................t ...............................................day of ..........................~.DJJ.~.r.y ...........................19.............seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore.I.............................~!l.•.R........C.HAh.TEY.............................................................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 Appral.ementDelcrlptlonofAlletValuelMadeforInheritance
SUPPtEMENTAL APPRAISEMENT Tax Purpo.e.
$
TRANSFERS:
All T~hT ('",1"r;l;n r1";l~r of land situate in
F~1lowf;p.ld Twn \vashina:ton County.Penn ••
1-.."';1"10'm"....'"T'\~,..T;('l1l~1"lv ,-~p.n ~nn np.~C"rihp.n..........~
in Deed from Perry F.Herris widower to Jean
Mo1"r;~KOV;ll'h n~TPn .Tulv 15 1 q64 .and recorded
;n rht"R ..1"!r'~OTT;l'P oT W'~~hinp'ton County
;n :tnn nppd Hook Vol 11 R1 naa:e 82 The said
.Tean Morris Kovach beinp'the dauf!hter of the
r,.1";lnro1"Pprrv F Mtlll'.'[•s The Grantor.havina:
I
reserved out of the abovel described parcel of ,
l;TPr;TI1P '''<:IT!JTP <:l~;n 1;Tt"p~r~t:p t:p.rm;n~t:i np'a.t
h;~np;lt:h on .Tanll~"'V 17 1 qhq..,
Tn thp.'Orior Invent.,~v filed with the Commonwealth
r
the above described narcel of land had a fixed valua-
tion of $35 000.00 based unon the sle of anproximatelv
?')",.......'"'";n,...,n rt ;1"1 t'I'1-..11;1 rt;1"10'<:l ml.;~"'PTI1~in;np'
~.~"~.........~
~!U""'''''<:l "f'l!Jn~~J'h;('h .Tp~n K Mp.lpnv'1.p.r ;l/kfa.
Jean K.Kovach.reserved toherself out of the
above auction sale and the value of said ground is 1,600 00
JT.HELD:
Jt.Held Series tTEtT Bonds in the names of
p"",..,..v F Mo1"r;~or M,..~TpAn U,,'t1!llt"h 3 488 76
~
Total 5 ORR 76
fonn~;v~~hbl:e::::h:,w<>rIlac,j~~~'~a~o~~~~~~":~=se?e~t:~~';,j
'7_·~;;;d:£:,~i"ftd..~~..............~"..~.y..;s.oIt O~~;)......··,..·······,·,··..·..·..,........·..·,Penna.
;
SUPPLE}lliNTAL APPRAISEMENT
.......................\·lASHING.T.ON.........................COU1lty
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
...................PERRY.F.•.....MO'RRlS .
Deceased.
Late of
CHARLEROI...........................................................................................................................
Date of Death,J.ama.r.y.:.J..7..,1.9.6.9..
Apprat"semellt Docket Vol.,..............•V7..
Page,~.9..~.:.?.N o.§}.::::.§.~.:::::'!.~.!.
.......................................................................................................................
Filed in Register's Office,J.ul.y.:.3.0.,.19...6.9..
Amount of tax due,$.
DEPARTMENT OF REVENUE
Received,
Examined and Approved,.
Wrote abo.ut A ppra.isement,
Appeal ft-om Appraisement,.
Entered and charged,.
)
·~,,-~-...
•
D.KEITH MELENYZER
ATTORNEY AT LAW
Mr.William Chaney
Inheritance Tax Office
Washington Trust Building
Washington,Pennsylvania 15301
IN RE:PERRY F.MORRIS ESTATE
Dear Mr.Chaney:
AREA eOCE 412 J
483.8066
Box 583
411 Washington Av~hue
SCITE"'2'OO.
CE"""RAl.-f"RCFES6oleNAl.r9L~
CHARLEROI,PENNSYLVANIA 15022
August 2,1969
Enclosed please find a certification of the
bank deposit from the sale of the coal by Perry F.
Morris and Jean Morris Kovach.This,along with the
certified copy of the Deed which I left at the Register's
Office for you,should be sufficient so that the bank
account which was taxed at 100%in the estate should now
only be taxed at 50%.
-It is my understanding that you are to review
these documents and make a recommendation to Harrisburg
as to whether or not the estate should be taxed at 100%
or 50%with reference to the joint bank account in question.
Very truly yours,
D.Keith Melenyzer
DKM:ceg
Enclosure
...",-4,...~•
.'
CHARLEROI FEDERAL SAVINGS AND LOAN ASSOCIATION
FIRST STREET AND McKEAN AVENUE
CHARLEROI.PA.15022
RUDY MUDRICK
ASSISTANT MANAGER
D.Keith Melenyzer,Attorney at Law
Box 583,411 Washington Avenue
Charleroi,Pennsylvania 15022
Dear Mr.Melenyzer:
July 31,1969
This is to certify that on December 6,1967,a deposit in the
amount of $7,993.00 was credited to savings account No.16098,in the
names of Perry F.Norris or Jean M.Kovach.
Very truly yours,
CHARLEROI FEDERAL SAVINGS
AND LOAN ASSOCIATION
~/~~~;fRu~iCk
Assistant Manager
RM:mm
,..ARKA CODa .., •
••3·eoe.
II'
D.KEITH MELENVZER
ATTORNEY AT LAW
~o~monwealth of Penn~ylvania
u~~artm€nt of k~venue
Bureau of County Collections
Washington Trust Building
~ashington,Pennsylvania 15301
411 Washington Avenue
~aoo-
-eeN'r~"'~t-.-e~IONI't:.~e•.-
CHARLEROI,PENNSYLVANIA 115022
June ~l,1969
.Jilljd.'~',(.,r.,d1')
/
R~':Estate of Perry F.~Iorris
Dear :-1r.C'Janey:
I would likp to request that a joint bank account
bearing No.16(lC)H {)per.ed on 12/6/67 in Charleroi Federal
::'avlng~and L{,an ;\"'-'lCicltion which was in the narres of
Perry F.;·!orrl..,(ll ...:ean rvlorris Kovach and which contained
a balanct-of ::;;_,,~47.CN c',of the date of death of Perry
F.~oIris,be tr~dt~~d,td~abLe only to the extent of
on~-hal[(~)of the aforesaid balance.The reason for
making this request is due to the fact that although the
bank Account wa""opened within the two (2)year period
an~was deemed by the Inheritance Tax people as being in
contemplation qt death,the i'lctual facts show that the
proceeds of th.i..;<"'ccI,'jnt resl1ted from the sale by both
Perry F.Moryis and Jean Morris Kovach of the coal under
their property loc~ted in F~11ow£ie1d Township.This
t .,r'0 ct.lJ'YY eO ,<9 IV P e(!./;"",...'1'I 3.1'l~7 lOy Gl.'<,,'A r ..
•1-'d ...(..t~Cll<J i).L~.<.·L....COf./30\tJQ..no,n Co.t)Cdmpany,sa~d
Deed being recorded on December 13,1967,in Deed Book
Volume 1270,Page 900 as the same app~ars in the Recordex's
Uffice of Washington County,Pennsylvania.
The check from this sale was made payable to both
Perry F.~or%is and Jean Morrj~Kov~~h and then deposited
in tl1e Chdrleroi Federal Savi:i9"-and Loan Association of
Charleroi,Pennsylvania,in the joint bank account which is
currently in question.The canc~lled check of Consolidation
Coal Company as well as the depositary r~coLd of Charleroi
-._~
.?':'."COMMONWEALTH OF PENNSYLVANIA
,.'""
"
TBANI'tOU.
THIS INDBN'l'URI
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DurNr.Shaay:.J :
Bllclo.e~l~'!"l.tte..w.r.c~:lv~.te-d&111l.r."I'4:;to·~~~\,,:~\~'."
·:.entiolle4 ••tat..Al ••.enelo.ed i.acoP1,oftll.'"oni»34~?,'z
'Which've .ent to the Joint D.~.ttor.'.."·!<~:!.;};r;~'
..'- ""/."-:.;.,"_..".I'"~.~:.,~"L;~1~~Ii.
'h.Deed to the Coal Coa,.ny ref.rred'to in Mr.~'Mel.~if'J~"j;lett.r read.al follow.:'",-:SO;,.,.
'".
·"Klde thi.4th da,.olDeceJlber 1961
.'.between ...'.i;,i,J~NORRIS.'IOVACH •WIDOW and 'DRY F~,~Q~~!t'VIQ~R'~~',~~
.··.Fallotdi.ld·township,Wa.hlngtoa C~Wit1~••;OraDtori;>;,!":£'V:.:
·i CODtOUUj:!OD ~:l C.llY"ON.Dtl'i~t'"ii,'.....'<);0~5;~l;:f;J~?\
111.the coal:beneath the"Pltt.bUl"cJt)8e...aftd:,~~un4.rl,.lDlr,"Ia:i~.;"~;$i,?'e.~lll ,tNct,.otland 8itute,'~;~"J~o¥tl'l4~"~'hip'."I,(t!~~~j"':~,~';:"
):ount'1·Conuinial OrO".$ul"pc•.of81~72,.crij:.,.'....,';~:>;.?~~".;~"
!lord,for $'1,,993.00.>;'<'c;:;>:~,;t!
Wi~l;touplea..advi..us al to the decil.ion·01 th•.Dj~~-':1~;~;~:i;
·iD;.thl._tter...,::~,.:~tt~
MR •JOSBPH F.SHAMAY,CHIBF
INHIRITANCI TAl DIVISION
.(l{UWU or COUNTY COLI.BCTIONS.:DOIHNI BUILDING .
,~RR~sBURO,PDlBtLVANIA17121
r
I
t..!"Y ~(/!f/S'ht '3..J...1f.J..r:;?I
-::t,:/11 -1/Q.3/'f /.#..1.~'tJ ~11 ~,.:cJ
h 7t 1-9/-~7(1 r a?o if @ d;]~
H -;;v/I (i1 Ii !'J V9\"
9...1.
.()I tltI ~0-1 ~'t/t.I f!
I.~-''''<".
I certify that this statement of
~salaries due employes is true
and correct and that the deductions
listed are in accordance with
State and Federal Laws.
I SIGNATURE:
It WAGE~TAX NET CHIEF INHERITANCE TAX
APPRAISER
J
t
l
f,
~
I DEPARTMENT OF REVENUE
HARRISBURG,PENNSYLVANIA
19 ___
APPROVED FOR PAYMENT
IN THE SUM OF $
For:SECRETARY OF REVENUE
NOTICE
See instruction sheet from the
Comptroller concerning payment
of deductions (withholding tax,
social security,etc.)
..