HomeMy WebLinkAboutOC1969-0494 - ESTATE OF KELLY....
LAST WILL AND TESTA}ffiNT
I,HENRIETTA B.KELLY,of Washi~gton County,Pennsylvania,
being of sound mind and memory do make,publish and declare this my
Last Will and Testament,hereby revoking and declaring null and
void any and all Wills and Codicils by me at any time heretofore
made.
FIRST:I direct my Executor hereinafter named to see
that a proper and fitting funeral is provided for me utilizing
the services of LAWSON-RABE FUNERAL HO~lli as funeral directors and
that,my Executor shall also have a suitable headstone placed at
my grave.In connection therewith I suggest that my funeral ex-
penses be not less than Two Thousand ($2,000.00)Dollars exclusive
of cost of headstone.
SECOND:A.I give and bequeath to each of'the follow-
ing named persons who is then living,those items of my purely
personal effects set forth after his or her respective name:
My second cousin,HELEN OLD MUNSCH,
presently of Allison Park,Pennsylvania,my diamond and sapphire
ring and,diamond wrist watch.
BARBARA BALAS,presently of McKeesport,
Pennsylvania,my other diamond ring and sterling silver.
CHARLOTTE FALLER,my table lamp with
gold base and china shade.
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WlNETTA SCOTT,my mink stole.
MARY THOMAS,presently of Donora,Penn-
sylvania"my German Chimes Clock.
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My fir~t cousin,HELEN OLD,presently of
Pittsburgh,Pennsylvania,my diamond bar pin,my hand-painted
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china,crystal ware,fur coat,as well as any other household
furniture,jewelry,clothing and all other purely personal eff-
ects not hereinabove specifically bequeathed which she shall el-
ect within a reasonable length of time following my death and so
promptly advises my Executor in writing.'
B.I give and bequeath to each of the follow-
ing named per~ons who is then living,the sum set forth after his
or her respective name and in the case of sums bequeathed to~;:~:'1
persons jointly,said sums shall be distributed equally to those
persons or to the survivor of them then living:
"
.,In.
DR.B.J 0 BROWN
ALBERT and CHARLOTTE FALLER
HELEN BOWEN
MR.and MRS.ROBERT OLD
HELEN OLD MUNSCH
BARBARA BALAS
CHARLES BALAS
MRS.MARY BOLEK
MRS.EVELYN DOLNACK
$5,000.00
$3,000.00
$1,000.00
$5,000000
$1,000.00
$'1,000.00
$1,000.00
$1,000.00
$1,000.00
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THIRD:A.I give and bequeath the sum of Five
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Thousand ($5,000.00 )dollars to ST.CHARLES ROMAN CATHOLIC
CHURCH,of Donora,Washington County,Pennsylvania.
B.I give and bequeath the sum of One
Thousand ($1,000.00 )dollars to WASHINGTON PENNSYLVANIA
ASSOCIATION FOR THE BLIND •
C.I give and bequeath the sum of Two
Thousand ($2,000.00 )Dollars to FATHER FLANAGAN'S BOYS'
HOME,Boys Town,Nebraska.
D.I give and bequeath the sum of Two
Thousand ($2,000.00 )Dollars to DePAUL INSTITUTE,Castlegate
Avenue,Pittsburgh,Pennsylvania.
FOURTH:All the rest,residue and remainder of my
estate,remaining after the payment of taxes as hereinafter
provided,I give,devise and bequeath to MALCOLM ANDERSON
and WILL R.MAURER,as Trustees to be held in trust in accordance
.with the following provisions:
I.TRUSTS.
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A.This charitable trust shall be known as
the HENRIETTA B.and OSCAR So KELLY LOAN FUND.
B.The purpose"of the HENRIETTA B.and OSCAR
S.KELLY LOAN FUND is to aid worthy and needy studen~s who desire
to pursue their education in the field of Dentistry at the Univer-'
sity of Pittsburgh~Students aided may be already in the Dental
School,in the undergraduate school at the University of Pittsburgh
pursuing a pre-dental course,or high school seniors planning to
enter the University to pursue a pre-dental course.The fund shall
be"limited to those students who,but for the availability of
funds herefrom,would otherwise be unable to pursue such education.
C.Participants of this trust shall be-
students who are attending or who have attended either the Ringold
School Dis~rict Schools or Monongahela Valley Catholic High School
now located in Carroll Township,Washington County,Pennsylvania.,
In addition it is my desire that the participants be present or
former residents of the Borough of Donora,although this shall
not be an absolute necessity.Participating students may be male
or female,with first preference given to Caucasian students.
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Do This trust fund shall be administered
by a Committee consisting of three (3)members,one of whom shall
be the S~pervisor of the Ringold School District,one of whom
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ishallbe:the Supervisor of the Regional Parochial School District
in the Donora-Monongahela Valley area,and one of whom shall be
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the Chancellor .of the University of Pittsburgh
or nominek from the University of Pittsburgh.
or his appointee
The Committee shall
meet at such times and places as mutually convenient,but in all
events,once a year,for the purpose of considering applications
to receive benefits herefrom,the amounts to be disbursed to or
for the benefit of each such participant selected by said Committee,
and any other matters concerning the trust which may,from time to
time,require considerationo Any successor in office to the Super-
visor of the Regional Parochi~l School District of the Donora-
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Monongahela Valley area,shall be filled by his successor in officeo
POWERS AND DUTIES
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E.The Trustees shall invest and reinvest
the principal of the 'Trust Estate and any income accumulated there-
on,and shall pay so much of the net income therefrom and s~much
of the principal thereof to or for the benefit of the participants
so selected by the Committee and in the amounts and proportions
as directed by the Committee to provide for their education as
above described.Any net income not expended in any given year
shall be accumulated and periodically added to the prin~ipal of
the Trust Estate,provided,however,it is my direction that in
no event shall income be accumulated beyond that'period specified
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by the Internal Revenue Code for exempt Charitable Trusts.In,...
addition,in the event the Committee shall deem such action advis-
able,instead of outright grants of funds to or for the benefit of
"
said bene£iciaries,the Committee may recommend to and direct the
Trustees to make loans to students for the purposes of their high-
er education either interest free or at such interest and upon
such terms and conditions as the Committee may so direct.
F.Disbursements may be made to provide for
tuition,textual material,room and board and/or any other expen-
se normally incident to the education of any such participant,'or
expenditures may be limited to all or a portion of anyone or more
•
of said enumerated expenses,as the Committee,in its sole and
absolute discretion,shall deem most appropriate,taking into
consideration the amounts of income available for distribution each
year and the number of students to participate therefrom.
II.While in the hands of my Trustees,neither the
principal nor the income of the Trust,Estate,shall be liable
for the debts of any beneficiary hereunder,nor shall the same
be subject to seizure or attachment by any creditor of any
beneficiary under any writ or proceeding at 'law or ~ri equbty-,-·<an-d-··-'-''''"",..-
no beneficiary hereunder shall have any power to sell,assign,en-
cumber,or in any manner to anticipate or dispose of his or her
interest in the Trust Estate,or in the income produced thereby.
III.As compensation for its services hereunder,my
,Trustees shall be entitled to deduct a reasonable fee,which fee
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shall be in accordance with the then prevailinb rate of compen-
sation charged by Corporate Trustees for like services.
IV.In view of the fact that this trust is to be
perpetuated in the event of the death or resignation of one of my
Trustees,the surviving Trustees shall succeed to all the rights,
duties and obligations hereby vested in them jointly and upon the
death or resignat'ion of the survivor of them,the Court having
jurisdiction thereof,is authorized upon the application of the
Committee named in Paragraph One,sub-paragraphB herein to app-
oint such acceptable corporate Trustee as may be suggested by them,
preferably one which maintains a branch office in Donora,Pennsyl-
vania.
FIFTH:In addition to the powers conferred by law,my
Executor and Trustees shall have the following discretionary powers:
.A.To retain as an investment for my estate
and the Trust Estate,without any duty of diversification,any
and all property,real or personal,received hereunder,which shall
'specifically include the authority to retain any stocks in kind
without liability as a result of such retention.
B.To invest and reirivest,including prin-
cipal and accumulated income,in such stocks,bonds,mortgages,
securities or other property,real or personal,without being
limited to the classes of securities or investments in which
fiduciaries are authorized by law to invest trust funds.For the
purpose hereof,any dividend or other increment or distribution
received :by my Trustees from a regulated investment company,att-
ributable:to or designated as capital gain realized by said invest-
ment company,shall be added to and become a part of the principal.
C.To sell any and all real estate held as
an asset of my estate and Trust Estate at such times,at public or
private sale,for such prices and upon such terms as deemed advis-
able,and to make,execute and deliver any deed or deeds therefor,
conveying title thereto in fee si~ple absolute,or for any less
estate to any purchaser or purchasers,freed and discharged of any
and all trusts hereunder •
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D.To sell,exchange,lease,encumber,option
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or otherwise dispose of 'all or any portion of my estate and Trust
Estate in such manner and upon such terms and conditions as shall
be deemed advisable,and which ~hall specifically include the auth-
ority to grant leases which extend beyond the term of any trust
hereunder and beyond the period authorized by law,and to make,
.execute and deliver deeds,mortgages,leases,assignments ana other
documents necessary to effect any of the powers granted.
E.To make distribution of my estate .and Trust
Estate to any person entitled thereto in kind,in cash,or partly
in kind and partly in cash,as deemed advisable,and to this end
allocation of assets in kind shall be in the sole discretion of my
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fiduciaries.Assets distributed in kind in satisfaction of any
pecuniary distribution under the terms of this Will shall be dis-
tributed at their values on the date or dates of distribution.
F.To register or carry any investments held
"hereunder in their own name or in the name of a nominee or nomin-
ees;provided,however,that all such investments shall be so des-
ignated upon the records of my fiduciaries that the trust or estate
to which said investments belong shall appear clearly at all times.
G.To vote by person or proxy any and all
•stock held in my estate and Trust Estate and to participate in
any reorganization or merger of companies or corporations whose
stock is so heldo
H.To borrow for the purposes of my estate
or Trust Estate from any source,which shall include the author-
ity to borrow from any separate trust created herein,and as
security for repayment to hold or pledge the whole or any part
of my estate or Trust Estate.
SIXTH:I direct my Executor to payout 9f the "pr-inC'ipa-l--~'-.,-.
.....,:.-
of my residuary estate all Federal Estate,State Inheritance,Estate
"and Succession Taxes imposed upon or with respect to my estate or
any property in which I may have an interest,including any prop-
erly ?ot forming a part of my testamentary estate but included in
my gross estate for tax purposes,except any property over which
I have a taxable power of appointment in the event it shall be
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held that I have not exercised such power of appointment in this
Will,at such times and in such manner as my Executor in his sole
discretion shall deem advisable,and no such taxes or any portion
thereof so paid shall be collected from or paid by any other person,
persons,or corporations by way of reimbursement,pro-ration,app-
ortionment or otherwise.
SEVENTH:I name and appoint S.Barry Anderson,as Executor
of this,my Last Will and Testament and direct that the said S.
Barry Anderson also be retained as counsel for my estate.
K
II
WITNESS my hand and seal this 2 c.-TiL(day of
1965.•
(SEAL)
Signed,sealed,published and declared by the above named
.Testatrix,HENRIETTA B.KELLY,as and for her Last Will and Testament,
in the presence of us,who,at her request,in her presence and in
the presence of each other have hereunto subscribed our names as
witnesses.
\/'Address
Address',/
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I N R E EST ATE
OF
HENRIETTA B.KELLY
DECEASED
IN THE COURT OF COMMON PLEAS
WASHINGTON COUNTY.PENNSYLVANIA
ORPHANS'COURT DIVISION
NO.TERM 19
PETITION FOR CITATION
~0Cjil.···day OfcJ~~19 1;:comes
TO THE HONORABLE THE JUDGES OF SAID COURT:
AND NOW.this
the Commonwealth of Pennsylvania.by Marco S.Sonnenschein.Deputy
Secretary for Taxation.for Milt Lopus.Secretary of Revenue.who avers:
1.That Henrietta B.Kelly.deceased.(hereinafter referred to
as "the Decedent").died on April 19.1969.
2.That a Petition for Probate of the Last Will and Testament
and for Grant of Letters Testamentary was made by S.Barry Anderson.
Executor.(hereinafter referred to as "the Executor").on April 22.1969.
That Letters Testamentary were granted to the Executor on April 23,1969,
as evidenced by the Register of Wills'Book.107-541.
3.That on August 4.1977.a certified demand letter was
sent to the Executor.advising that the Inheritance Tax Return
for the Decedent had not been filed.A receipt was signed and
returned to the County Inheritance Tax Office.Attached hereto and
made a part hereof is a copy of said letter and receipt marked
Exhibit "A."
"
4.That as of the date of this Petition no Inheritance
Tax Return has been filed by the Executor of this estate
as required by Section 701 of the Act of June 15,1961,P.L.373,
Article VII (72 P.S.2485-701),and Section 703 of the Act of
June 15,1961,P.L.373,Article VII,as amended (72 P.S.2485-703).
5.That under Section 821 of the Act of June 15,1961,
P.L.373,Article VIII,(72 P.S.2485-821),the Secretary of
Revenue is authorized to request the Court to issue a Citation
directed to those subject to any duty imposed by the aforesaid Act,
commanding such persons to appear and show cause why the requirements
of this Act should not be met.
WHEREFORE,your Petitioner prays your Honorable Court to
issue a Citation upon the Executor,directing the Executor to
appear and show cause why said Inheritance Tax Return in the estate
of the Decedent,should not be filed as required by law;and to
further direct that the costs of this action shall be borne by
the Executor.
COMMONWEALTH OF PENNSYLVANIA
Mar-cO:•Sonnenschein
Depue;Secretary for Taxation
For:Milt Lopus
Secretary of Revenue
COMMONWEALTH OF PENNSYLVANIA
ss
COUNTY OF DAUPHIN
Marco S.Sonnenschein,Deputy Secretary for Taxation,for
Milt Lopus,Secretary of Revenue,being duly sworn according to law,
deposes and says that the facts set forth in the foregoing Petition
are true and correct to the best of his knowledge,information and
belief.
~4<'</~o~n~
/Deputy Secretary for Taxation
For:Milt Lopus
Secretary of Revenue
Sworn to and Subscribed
before me this c%4 day
of &f&-YL-t~197'7
~J"CiJ~1g~)
,NOTARY PUBLIC 7
My ~ommissior'':xpire!March 17,1979
flarmburg,Pe.Deuphin County
IN RE:
ESTATE OF
HENRIETTA B.KELLY,
In m~t QIourt of QIommon 'ltu.s of .u.s~in!lton QIountg.'tnn.sgluuniu
®rp4UU5'Qtnurt 1Biui.ainu(.(
))~at ttuttnn ~NO.63-69-494
(..(.
DECEASED.).)
.Qtummnuweult4 nf Jeuu.ayluuutu \55:<!Inuuty nf lIu54iugtDu .
..
To:S.Barry Anderson
Sur Petition of:Commonwealth of Pennsylvania,by Marco.S.Sonnenschein
lillie..Qtnmmuub Inu,--,-----=3,-,,-.--=B=a:.=..r=..ryJ.--..::.;An=de=c::r:....:::s:...,=:o=n_---,-_
that,laying aside all business and exC'~ses whatsoever,you do file·'in the office .'
."
of the Clerk of our.Orphans'Court of Washington:County,a full an~com-
plete ...answer,under oath".to each;and every of the averments·of the said
petition,on or before Tuespay ,the 1st',day of .November .,
.19 77 ,at 10:00 'o'c1ock-A...M.,·and show cause why the Inheritance Tax
Return in said estate has not been filed;
and .further abide the order of our said Court in .the premises,
If you fail.hereof,the petition may be taken PRO CONFESSO and
a decree made against you.
WITNESS the Honorable Paul A.Simmons,Judge of our said Court,
at Washington,Penna.,the 7th.day ,of_--'='-O.::;..ct..=..o.=..;b=...;e=r:.....--'-,,19.2.1-.
David Abrams E .____--=-=..:...:=-=-:.:.;:...;;...::='--____sq.
,Attorney for Petitioner.
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,COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
RCC-S30 (S-76)
Atty.S.Barry Anderson
617 Mc~ean Avenue
Donora,Penna.15033
DATE:8-4-77
Re:Estate of Henrietta Kelly
Date of Death 4-19-69
File NO.63-69-494
We have recently contacted yo~or your legal representative
advising that the above estate was in a delinquent status.As of
this date,the matter has not been resolved.
Section 701 of the Inheritance and Estate Tax Act of 1961
requires the personal representative of an estate and/or a transferee
to make an inheritance tax return.In addition,Section 711 states
that inheritance tax is due at the date of the decedent's death and
shall become delinquent at the expiration of nine (9)months.
Section 791 of this Act provides that any person who wilfully
fails to file a return required under the provisions of this Act
shall be personally liable for a penalty of twenty-five percent (25%)
of the tax determined to be due or $1,000.00,whichever is less.
This penalty is in addition to any other liabilities imposed by the
Act.
Our review shows that this estate ~emains open because:
X An inheritance tax return has not been filed;
Tax in the principal sum of .---,..-'plus
---six percent (6 90)annual interest from
remains due and unpaid.--------
Accordingly,please be advised that unless the return is
filed or the tax due,including interest,is paid in full within
fifteen days from the date of this letter,pro~eedings will be
instituted in the Court of Common Pleas by this Department to effect
compliance with the law.
17/rU1Y
.~R:~.~"-i.~Guy..J r.Assistant Attorney Genera
Address Reply to:Commonwealth of Pennsy]va
FOR:Stanley M.Weiss,Jr.
Director
Bureau of County Collections
Department of Revenue
EX~{!E~rr Q...
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NO.AND YEAR
(ORPHANS COURT OFFICE)•
DATE FILED I/()-1-11 00151
1/91 19tij·
I}\EMIZED COSTS:
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DATE !()-3 -77
.ESTATE OF 'B kA1JL.J-
FILE NO 63-(cfl-or./91 '~---~
COUNTY CODE 63
COUNTY NAME /I I/)",JAl}..JU->tJ'f J
·FtCC-315 (4-77)BUREAU OF COUNTY COLLECTIONS CITATION
BUREAU OF COUNTY COLLECTIONS -411 S.2nd ST.HARRISBURG,PA.CONTROL VOUCHER
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0-7 _77 L~-
DATE ENTERED IN DOCKET ~--~SIG=N.,..,..,AT::::-:U=RE:-----I-f--'1,........~~4-.~~.4..M.,.JJ..,J'-"1:-
I N R E EST ATE
OF
HENRIETTA B.KELLY
IN THE COURT OF COMMON PLEAS
WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
DECEASED
OR D E R
NO.TERM 19
Now,to wit this the 0t/day Of~,19 ,
upon consideration of the foregoing Petition,it is ORDERED and
DECREED that YOU,S.Barry Anderson,Executor for the estate of
Henrietta B.Kelly,deceased,are hereby cited to be and appear at Court-
SfroomNo.5,on the!-::;::::::-day of J.J~,197~in the
Courthouse of washington County,Pennsylvania,at!d;c;9!'.M.,then
and there show cause,if any there be,why the Inheritance Tax Return
in said estate has not been filed;and to further direct that
the cost of this action be borne by the said Executor;said
Citation returnable twenty (20)days from date of Service.
BY THE COURT
IN RE ESTATE
IN THE COURT OF COMMON PLEAS OF
WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
63-69-494
OF ~
HENRIETTA B.KELLY ~"~l
".~•
NO.
~
DECEASED
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FIl ED
I;l l ORDER OF COURT.../).-30-71?\"at :~.-"
~.,~HARVEY STUART
REGISTER OF.WILLS ..
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DAVID ABRAMS,ESQUIRE
SPECIAL ASSISTANT ATTORNEY
GENERAL
COMMONWEALTH OF PENNSYLVANIA,
345 FOURTg AVENUE
SUITE 906
PITTSBURGH,PENNSYLVANIA 15222
(412)565-5355
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I N R E EST ATE
OF
HENRIETTA B.KELLY
IN THE COURT OF COMMON PLEAS
WASHINGTON COUNTY,PENNSYLVANIA
(
ORPHANS'~COURT DIVISION
DECEASED NO.
ORDER OF COURT
TERM
63-69-494
19
And now,to wit,this 30 day of Dec.,1977
has not been filed and;further,it appearing to the Court that
subsequent to the issuance of said Citation,said delinquent
return was filed,upon motion of
ASSISTANT ATTORNEY GENERAL
DAVID ABRAMS,SP~CIAL
Attorney for Petitioner.It is hereby ORDERED AN~DIRECTED that
all proceedings initiated under the within referred to )C~tation
are withdrawn and the action so commenced terminated upon payment
of all costs incurred for issuance of said Citation,by Responden
named therein.
BY THE COURT
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"-!-
..ORDER OF COURT
/3 /-~I.J~
DECEASED
IN THE COURT OF COMMON PLEAS OF
WASHINGTON C09NTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
NO.6 3 -C;yo.'iy«
OF
jp/uII'C 7/79 I .£(0(
IN RE ES'l'ATB
"DAVID ABRAMS,ESQUIRE
SPECIAL ASSISTANT ATTORNEY
GENERAL
COM*>NWEALTH OF PENNSYLVANIA
345 FOURTH AVENUB
SUIH 906
PITTSBURGH,PENNSYLVANIA 15222
(412)565-5355
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IN THE COURT OF COMMON PLEAS
WASHINGTON COUNTY,PENNSYLVANIA
I
I N R E EST ATE
OF
HENRIETTA B.KELLY ORPHANS'COURT DIVISI~
:'C ;:0 0=
DECEASED NO.TERrE;,~::I:19 ;:63-69-49~U;~::0
Z -t "":::.",j,_1"11 fll :;:::)ORDER OF COURT ~:~,<,::>....,",'.:::.1;._1J U
And now,to wit,this z:-~day of ?i ~t(/~~
'"0 r -j
it appearing to the Court that a Citation was ?i~ued
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case to show cause why the Inheritance Tax Return in said estate
has not been filed and;further,it appearing to the Court that
subsequent to the issuance of said Citation,said delinquent
return was filed,upon motion of
ASSISTANT ATTORNEY GENERAL
DAVID ABRAMS,SPECIAL
Attorney for Petitioner.It is hereby ORDERED AND DIRECTED that
all proceedings initiated under the within referred to )C~tation
are withdrawn and the action so commenced terminated upon payment
of all costs incurred for issuance of said Citation,by Responden
named therein.
BY THE COURT
P.J.
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In Re:
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
)
ESTATE OF HENRIETTA B.KELLY,
Deceased.)
No.
PETITION FOR LETTERS OF ADMINISTRATION D.B.N.C.T.A.
The Petition of Thos.B.Kostolansky respectfully presents that:
1.He is an Attorney at Law,licensed to practice in the Common-
wealth of Pennsylvania,who maintains his offices at 617 McKean Avenue,
Donora,Pennsylvania.
2.From January 1979 he shared offices with S.Barry Anderson,Esq.,
until Mr.Anderson's death on April 13,1983.
3.S.Barry Anderson was the Executor of the above-named Estate
having been granted Letters Testamentary on April 23,1969.
4.From the date of Mr.Anderson's death,your Petitioner has
received through the mails numerous dividend checks issued from various cor-
porations in which the decedent had substantial holdings.Many of these
checks are several years old and it is believed that some portion of these
accumulated dividends have already escheated to the Commonwealth because the
same had not been timely deposited and/or nea~tiated.
5.The undersigned has not yet had an opportunity to recompile
and/or reconstruct the file on this Estate for the purpose of informing the
Court on its particular status.
6.The undersigned has never received any inquiries from any person
interested in the administration of this Estate and believes that some judicia
act by this Court is necessary to conserve the assets of this Estate and bring
the same to settlement.
7.The undersigned is in a good position to act on behalf of the
Estate,having access to Mr.Anderson's files,has been handling his pending
cas~s and has worked with former clients who desired it.
8.If granted Letters of Administration,the undersigned shall
report to the Court at the expiration of ninety days from the grant of letters
as ~o the status of this Estate.
COMMONWEALTH OF PENNSYLVANIA
COU~TY OF WASHINGTON
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)
ss.
Personally appeared before me,the undersigned authority,THOS.B.
KOSTOLANSKY,Esq.,who,being duly sworn according to law,does depose and
state that the facts and averments set forth in this Petition are true and
correct to the best of his knowledge,information and belief.
Sworn to and subscribed to
efore me this r:fI;r'1::b day
f 1984.
PAHICIA J.KOSTOlANSKY,Notary Public '""':
Donora,Washington Co.,Pa.
My Commission Expires 'Jw ;}/9g-~
J .,
·...-,~.......,..
o R D E R
AND NOW this _...::;.~---.;~~day of --::lJIL.:..A.,;,.,_V.;....-.1f,A.-;........t~_,1984,on
consideration of the within Petition and on representations made by the
PetLtioner,it is hereby ORDERED that the Register of Wills issue Letters
of Administration DBN eTA to Thomas B.Kostolansky on the Estate of
Henrietta B.Kelly.
~~.-
IN RE ESTATE
OF
HENRIETTA B.I<ELLY
IN THE COURT OF COMMON PLEAS
WASHINGTON COUNTY.PENltSYLVANIA
ORPHANS'COURT DIVISION
DECEASED NO.TERM 19
AFFIDAVIT OF
SERVICE OF CITATION
COMMONWEALTH OF PENNSYLVAtUA z
ss
COUNTY OF WASHINGTON
1,Judy M.Oller
deposes and says that on the
•being duly sworn according to law.
7th day of October •19 77 •
at about 1:00 O'Clock P s.M••he served the Citation in the above
captioned matter in .the following ID8tt~~and at ..the followiI1J7.location:from the Central Post Off1ce,wasnlngton,~enna.,~o~ne
Executor:
Atty S.Barry Anderson
617 McKean Avenue
Donora,Penna.15033
Sworn to and Subscribed
before me this 14---tLday
of 0 .~""t....~~19 '77
Certified Mail Receipt
#791411 Returned 10-13-72
Hearing Time:11-1-77
Hearing Date:10:00 AM
y 0
Bon It FR.!;.;;;{S,PmL~onotary
My Tenn E;:j:lres n~st r,!.:.:;I!:,\i.Jllnu::ry 19S0
..
t
tII
COMMO~WEAL'TH
EXH\B\T
.it-,.
----------------~
..~
,....
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f~:.~:~~:..~.
!~in m~t alourt of alommon Jltus of .us~ingtnn aIountg.Jtnnsgluania~~.
~IN RE:.<0rplIaun'QInud iltui.atnu.
~ESTATE OF ~'.~
..~HENRIETTA B.KELLY,f QHttttinu ~NO.63:"69-494
t;.DECEASED.))r. .QtnmmnuUttaltlI nf 'tuunyluauta )
i:::\.ali::~Q!nuuty nf'lhtnlIiug1nu
'-
.1
To:__-=S,-".--=B:..::a:.:..r-=-ry,J...-...;An=d=e=r::..,.:s:::...;o=n~._-'--_
.Sur Petition of:Commonwealth of Pennsylvania,by Marco S.Sonnenschein
'"';:..')--~
-:!',
:-~,~...
IftQtnmmau~inu._--=S~.--"B=a~r-=-ry~'An=de=..=r:..-=::s'-=o=n -_··_
..
that,laying aside all business.'and excu"ses whatsoever,you.do file in the office
of the .Clerk of 'our Orphans'Court of Washington County,a full and com-
, 1 "plete ~~n,swer,
,"=~.
. 1 1 1unaeroarn,to eacn the said
,-'
'petition;on or before Tuesday ,the 1st.day of November
.-"
'19 71',,eat 10:00 o'clock~.M.,and show cause,why the Inheritance Tax
Return in said estate has not been filed;
"
'and further abide the order of our said Court in the premIses,
If you fail,hereof,the petit'ion may be taken PRO CONFESSO and
a decree made.against you.
,,WITNESS the Honorable Paul A.Simmons,Judge of our said Court,
at Washingto~,Penna.,the 7th.day of_--.;;;..O..::;...ct....:...o.~b;;:...e;;;...::r'--,19.2'1-.
David Abrams E_____~----':..:.-.;:'--____sq.
Attorney for Petitioner.
(Seal)..
-------------------
*GOP,191&-0-203-456
700t·5
•SENDER:Complete item.1.2.and .~.Add your address in the "RETURN TO"space onreverse.
•,w i-
1.~OlIOWing serv1Ce is requeste.d (check one).,
Show to whom and date debvered""""',__i 1,5;~o Show to whom,date,&address f!C del~,very..35'o RESTRICTED DELIVERY.'r
Show'to whom and date delivered"~_~f"',.·.~~5ioRESTRICTEDDELIVERY..\I
Show to whom,date,and address of delivery 85;
)~SS~
&/7~/~~p~<--«...
3.ARTICLE DESCRIPTION:
REG~STERED NO.119/7/1 7'I IN$URED NO.
(Always obbln signature of address.e or e.gent)._
I have received the article described above.
I\.NATURE 0 Addressee 0 .Au_t,~~ted agent
4.S '~N\M ~~~,i~~'
/DATE OF DELIVERY '4.:"/;>~TM~RK\J ()-)Z--77 /,..',\\..1.2 'I ~I5.ADDRESS (Complete only ifreqU,sted\~."
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RETURN,TO
UNITED STATES POSTAL SERVICE
OFFICIAL BUSINESS
(Street or P.O.Box)
(City,State.and ZIP Code)
N "1914,~1o.
RECEIPT FOR CERTIFIED MAIL
'.IttlDlSURANCECOVERAGEPROV,IIED-
NOT FOR DlTERHAnONAl r:'IAll
(See Reverse)
PC~TAGE
¢
•ffi .--C..,ER_T_IF_IE_C_F_E_E --+----i¢
Il:SPECIAL CELIVERY ¢
~REST<lICEJDELIVERY ¢
II..If f-w=-.--------+--__---l.~>c.;~(J SHOWNWHOMAND~:;DATE DELVEREG~IE:l5 1---11-__--1....!!!(I)~v.~StfOW TO WHOM.DATE,t)~a::ANO ADDFESSOFo z iii'DELIVERY
Go 0 frl SHOW TO WHOM ANDDATE~Ii:Jr DELIVEREDWITHRESTRICTED~0 ~r_DELI_VE_R_Y --,r-__--i
z ::I SHOWTO WHOM,DATE AND8iiiAOORESSOFDELVERYWITHi:ll:RESTRICTEDDELVERY
~T01ALPOSTAGEANDFEES
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~./0./7/77
....~/:00 £>
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$
~'
I N R E EST ATE
OF
HENRIETTA B.KELLY
..
IN THE COURT OF COMMON PLEAS
WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
DECEASED NO.TERM 19
AFFIDAVIT OF
SERVICE OF CITATION
fo3-G9-L/9Y
01-;;/d--1
COMMONWEALTH OF PENNSYLVANIA
ss
COUNTY OF WASHINGTON
I,Judy H.Oller ,being duly sworn according to law,
deposes and says that on the 7th day of October 77,19 ,
at about 1:00 O·Clock P •M.F he served the Citation in the above
captioned matter in the fo11o~ng ~tter.an~at the fo11owin~location:
from the Central Post Off1c.e,:lash1ng'"Con ,Penna.,to 'the
'S:~ecutor:
i.tty S.Barry .t.nderson
617 Ucl~eQ.n ~,venue
Donoru,Penna.15033
Sworn to and Subscribed
before me this /l/jJ\.-day
of 0 ./'~~J.-v~-,19 '77
BOll A.FRAlJIeS,ProL~onotary
f,1y Term EXl'ires First r.landay,JanuaJ'l .198Q
Certified Mail Receipt
#791411 Returned 10-J.3-77
Hearing Time:11-1-77
Hearing Date:10:00 ~Jl
RCC-33 (4-73).'.
,.,
COMMONW·eALTH OF PENNSYLVA~IA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
RESIDENT DECEDENT
IMPORTANT:
COUNTY OF WASHINGTON
This return must be completed in detail and filed in duplicate,with all attached,with the Register of Wills of the
County where decedent resided;Return is due within nine months after date of death,unless an extension is granted
by the Secretary of Re\tenue.(Section 703 of the Inheritance and Estate Tax Act of 1961.)
IN THE MATTER OF THE ESTATE OF
Late of __--:W:.:..=;A=-S_H_I_N_G_T_O_N _
PENNSYLVANIA }
WASHINGTON .55:
S.BARRY ANDERSON
County of
State of
}
AFFIDAVIT OF
_~Hc::.:E=::..:N:..::R::..::.I:=E:..:T=--T=.:A=--B=--.~KE__L_L_Y__,--____EXECUTOR
(STATE FULL NAME OF DECEDENTI
County ADMINISTRATOR
Administrator of the estate of the above-named decedent being duly sworn,depose and say
Decedent died April 19,
(MONTHI
Name and address of attorney or }
other authorized repres,entative to whom
all correspondence should be mailed.
(DAYI
,19~{~estate leaving a last will,copy of which is hereto attached,,}
(YEAR)Intestate
S.BARRY ANDERSON
ExecutorThatassuch deponent is familiar with the affairs of said estate and the property constituting
(EXECUTO R-ADM1NISTRATO RI
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 DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT
Pittsburgh National Bank ttenrlel'l;a n.~tJ.J.'y
Mellon Net ional Bank and Trust Co.Henrletta .1:5.,r,.ellY
That the contents of said safe deposit box or boxes are itemized under Schedules of this return,
wi th the exception·of the following,for the reasons hereinafter set forth:
That Schedule A attached hereto and made part hereof sets forth fully 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 pos session,standing to deced~nt's credit in banks of deposit,savings
banks,trust companies,or other institutions,whether individually,or in trust for any other person or persons
giving also separately the accrued interest thereon,if any,down to the last interest day priIDT to decedent's
death in the case of savings banks,and to the date of decedent's death in all other cases;all bonds,postal
savings,treasury certificates or notes and other evidence of indebtedness of the United States to the de-
cedent;all obligations,whether by statute or agreement they are designated as tax free,of the United States,
or any state,or political subdivision thereof,or of any foreign country,which are owned at the time ofdeath;
all wearing apparel,jewelry,silverware,pictures,books,works of art,household furniture,horses,.carriages,'
automobiles,boats,and any and all other personal chattels of whatsoever,kind or nature,'leftbydecede~t,.
together with the fairly estimate,dmarket value thereof;allborids and mortgages held by decedent and of all
claims due and owing dece<ientat the time of death,and all promissory notes or other instruments .in wdting
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 ea,ch item;all moneys
payable to the estate from life insurance policies carried by decedent;all annuity and endowment contracts
the proceeds of which were payable upon the death of the decedent;all and the corporate stocks and-dividends
due thereon and unpaid as of the date of death,bonds and accrued interest thereon to the date of decedent's
death and other investment securities owned by the decedent at the time of death,with the·market value there-
of 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 husiness.
A copy of the co-partnership agreement,(if oral,a statement setting forth the nature of tne 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 p~rtinent nature regarding said transfers.In the case of transfers intended to
take effect in possession or enjoyment at or after death,there is also attached to the schedule a co~y
of the deed,trust agreement or other instrument creating the trust.Ther,~is also set forth in said
schedule a list of all property,real and personal,with its value,which passes at decedent's death by
virtue of the exercise by decedent,either individually,or jointly with another,or any power of appoint-
ment vested in decedent,either individually or jointly,by the Will,deed,or other instrument of another,
with a copy of the instrument creating such power attached to the schedule.
That Schedule D attached hereto and made part hereof sets forth the names and addresses of all
persons beneficially interested in this estate at the time of decedent's death,the nature of their res-
pective interests,their relationship,if any,to the decedent,together with the ages at the time of
decedent's death of all minors,annuitants and beneficiaries for life under decedent's Will.It also
contains a statement showing which of the beneficiaries named in the decedent's will,if any,died prior
to decedent,the dates of their death,their issue,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 Impaid 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 actuall·y paid in settlement of any fee,commission or debt is less than the
estimated amount claiming and allowed,that the same will be reported to the Register of WillS,and that
the amount of tax assessed can be reassessed in accordance therewith.
That the totals of the appropriate columns in Schedules "A","B", "C","E",and "F"as directed therein,
have been carried forward and properly registered in the Summary.
Subscribed and sworn to before me this .
...........d....9....t.!..~day of .j2{fZ~{)<~/19..2 7 S..:..~~(j!:'r.G~_..
-·'1 (Executor-Administrator):::,,::;;t.(!V:'A../£;?~~:~I~-ist;:;,";tN;;:;;;b;;j------------_·
MY COMMISSION EXPIRES MAY 12,1930 .
DDN,ORA,WASHINGTON COUNTY,PA.(City or Town and 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.
,./
Rt C-,34 (4-73),'CbMMmn{E~LTH OF PENNSYLVANIA
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.Property held by the decedent as tenant jn common with another or other,should be identified
as to quantum of interest and the estimated value should be that of the decedent's interest only.(Property
held as joint tenants with right of surviorship or tenancy by entireties should be reported on Schedule ClE.")
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 d,educted from thl'schedule.
1.Buildi ng and Lot,643 McKean Avenue
Donora,Washington County,Pennsylvania,
Known and designated as Lot #11,Block #13
of Union Improvement Company's Plan of
Donora.
(1)
ASSESSED VALUE
FOR YEAR OF
DECEDENT'S
DEATH
(2)
ESTIMATED
MARKET VALUE
19,000.00
(3\
DEPARTMENT
VALUATION
CAUTION(Do not write
In this space)
2.House and Lot,118 Prospect Avenue,Charleroi
Washington County,Pennsylvania,Known as
Lot #15,Section D.B.(includes 1/2 Lot #17)tJL-f«m:.T'
3.House and Lot,120 Prospect Avenue,
Charleroi,Pennsylvania.Known as Lot #19
Section #A D.B.(Includes 1/2 Lot #17)tit</?1.3J
5,000.00
6,000.00
Insert this total opposite Clreal property",Schedule IIA"in the X X X X X
IIAs Reported"column on the lost page of this return.if00/0 Ot),oeJ
tp£')J1~I
SCHEDULE "B"
PERSONAL PROPERTY
,
,RCC':'3S·
RESIDENT DECEDENT
COMMONWEALTH OF PENNSYLVANIA.,
,TRANSFER INHERITANCE TAX
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".Intangible 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 anyundistributed
estate of or income from any property held in trust under the will or agreement of another,even though
located outside of the State,at the time of death,should be listed in this schedule.
Item ITEM UNIT ESTIMATED DEPARTMENT VALUATION
No.List and describe fUlly VALUE MARKET VALUE (Do not write in
this space)
1.Mellon Bank and Trust Company
Checking Account 1,504.08
2.Prudential Mutual Life Insurance Company
Interest and Option Certificate 3,003.62
3.Miscellaneous Jewlry 3,680.00
4.See attached list of stocks and bonds lot;tJo7#I
//'
Insert this total opposite "Personal Property",Schedule "B"in X X (if
the "As Reported"column on the last page of this return.II{PJI9t/,j 70
Item No.
Estate of HENRIETTA B.KELLY
SCHEDULE B
Description Unit
Value
Value at
Date of Death
l.2 -$5,000.00 Bonds -Connellsville
Area School Authority #1675 -5-1/2%
Series 1968 -Due 12/1/2003 56 $10,000.00
2.5 -$10,000.00 Bonds -Municipal
Authority of New Kensington -3-1/2%
Water Rev.A dated 7/1/55 due 1/1/1993 53-7/8 $3,356.25
3.10 -$1,000.00 -Gettysburg Municipal
Authority -Water Rev.Bonds -2%
1951 Series -dated 4/1/51 due lr//,l/l977 65-3/4 $7,275.00
4.1 -$1,000.00 -Hempfield Union School
Dist.Authority -Westmoreland Co.
No.525,series 1963 -3.35%due
7/1/80 71-1/4 .$770.00
5.7 -$1,000.00 -Central Warren Co.
School Authority,Rev:'Bonds Series A
3-3/4%dated 6/1/62 due 6/1/88 61-1/2 $.5,162:50
6.2 -$1,000.00 -Central York County
School Authority Bonds -3.30%series
1955 dated 12/1/55 due 12/1/86 59-1/2 $1,397.50
7.2 - $5,000.00 -Southeastern Area
special School Authority -1966 Series
3.80%dated 3/1/66 due 3/15/2001 51 $6,787.50
8.3 -$1,000.00 -Mercer Joint Consol.
School Authority Bonds 3-3/4%-School
Building Rev.Bonds Series A.dated
7/1/56 due 7/1/91 50 $2,133.75
9.5 -$1,000.00 -Johnstown Municipal
Authority -Sewer Rev.Bond s 1961
Series -3.75%dated 3/1/61 due 3/1/75 85-3/4-'$4,637.50
10.5 -$1,000.00 -Mercer Joint Consol.
School Authority Bonds -4.05%Series B
dated 4/1/60 due 7/1/69 Ma:ture:l $4,950.00
11.5 -$1,000.00 -Public Parking Auth.
of Pittsburgh -Project A -Series A
3-1/2%-Prine Payable 10/1/81
Issued -10 /1/51 87 $4,350.00
12.10 -$1,000.00 -Public Parking Auth.,-of Pittsburgh,Proj ect C.,Series A,-
3%dated 10 /1/54 due 10 /1/94 50 $6,000.00
13.1 -$10,000.00 -School District of
Philadelphia -2nd series of 1965
Series S 3.25%dated 9/1/65 due
3/1/84 Reg.59 $6,837.50
..".
Item No.
14.
15.
16.
Description
1 -$10,000.00 -General State Auth.
of Common.of Pa.(Reg.)dated
12/1'7/65 Due 3/1/84 -6%
100 Shares Equitable Gas Company
$P1855 Common
100 Shares Duquesne Light Co.
#PC9125 Common
Unit
Value
100
31-5/8
Value at Date
of Death
$10,312.50
$3,725.00
$2,900.00
17.
18.
19.
279 Shares -Union National Bank of
Pittsburgh C0546 -C0444 -C02136
C05326 -C09332 -C8371 33-3/4 $11,718.00
100 Shares -Provident National Bank
merged into Provident National Corp.
8/15/69 - 1 share of Provident national
equals 3 shares Provident Nat'l.Corp.24-1/4 $8,900.00
62 shares -Pennsylvania Power &Light
Co.-AC 34216,NC 136085,NC 240826-e--U -0
NC 277903 24-1/2 $'2.,144.00
-U-
20.
21.
22.
23.
2 -$1,000.00 -U.S.Treasury Notes
Series B 5-5/8%(11/15/68)
3 shares -Aladdin Oil and Gas Company
Capital 1/2/20
2 shares -Perm.Oil &Gas Co.
Capital C12/28/20)
100 Shares -Ranger Oil Co.Cap.
(7/17/19)
$2,000.00
None
None
None
24.50 shares -Cleveland and Pgh.Railroad
Co.7%guaranteed 45-3/4 $2,650.00
25.1 Share of Mon.Valley Country Club
TOTAL
None
$108,007.00
COMMONWEALTH OF PENNSYLVANIA
,TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "c"
TRANSFERS
(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)__~_U__
(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 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~~ch 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 s~B 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 MARKET VALUE
(Estlmated)DEPT.VALUATION
(Dept.Only)
Insert this total opposite "Transfers",Schedule "C"in the
"As Reported"column on the last page of this return.o
RCc'-37 (;12-63)•(,OMM~\rEALT}t 'O~'PENNSYYLANIA
TltANSFli:R INHERITANCE TAX
RESIlJENT DECEDENT
"-
SCHEDULE "D"
BENEFICIARIES
(
h
BENEFlCIARiES AND ADDRESSES RELATIONSHIP SURVIVED DATE(If step-children or INTEREST OFstatefullnameSandaddressesofaiiwhoIllegitimatechildrenDECEDENTOFBENEFICIARYaveaninterest,vested,dontingent or other are inVolved,set STATE YES IN ESTATE
Wise.in estate)forth this fact.)OR NO BIRTH
elen Old Munsch Second Cousin Yes --Legacy
arbara Balas --Yes --Legacy
harles Balas --Yes --Legacy~-~
elen Old =i'irst Cousin Yes --Legacy
lbert &Charlotte Faller None Yes --Legacy
elen Bowen None Yes --Legacy
ary Bolek None Yes --Legacy
~
velyn Dolnack None Yes --Legacy
inetta Scott None Yes --Mink Stole-ary Thomas None Yes 0-Clock
t.Charles R.C.Church None --Legacy
ashin{!ton Assoc.for Blind None --Legacy
'~+hp-r H"~n~cr~n'~Ur.'I'Y'\O None --Legacy
ePaul Instit~te None --Legacy
r.B.J .Bro'Wl None No --None
..-
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B
C
H
A
H
M
E
W
M
S
W
R
D
. D
Deponent further says that all the above~named benefi~iaries are living at this time except beloW:
NAME DATE OF DEATH RESIDENCE
.'.-- -
~IATTER OF THE APPRAISEMENT
~#o..~
~~6_"2_<L
OF THE
ESTATE OF
(Executor-Administrator
must complete "As
Reported"column #1.)
0 ..,'"d ~..,....(l)(l)0 Sl;>..,Sl;>'"::s '"-'"en 0
to+>::s '"d.....:j (l)e.;;l ..,
Sl;>0><'"d 't:lSl;>(l)0-..,..,cr 0 ~'t:l
tr:l (l)..,
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r+'<Sl;>r+(l)
..,.,-"
Year .
P.-<THE
~No.
Will
Administration
HENRIETTA B.KELLY......................
Deceased I
Late of .....WASHINGTON
REPORT AND APPRAISAL
Commonwealth of Pennsylvania
County of WASHINGTON CI'Jc:
~
E:'::>~W CI'J CI'J 0<o 0?"?"?"
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S.Barry Anderson
Attorney At Law
617 McKean Avenue
Donora,PA 15033
n?."-11 "'"'.,-'I II.I.~
_oo_oo_oo_oo_oo-Ei:9
:>'"t:ll't_(?~""-2.::s8..\"
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RCC-81 (6-73)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
NOTICE OF FILING or APPRAISEMENT
s.Barry Anderson
(Executor or Administrator)
IN YOUR REPLY PLEASE
REFER TO
Inheritance Tax Division
j
In Re:Estate of __H_e_nr_i_e_t_t_a_B_._K_e_1_1~Y _
Washington County -Fi Ie No.__63-_6_9_-4_9_4 _
Dear Mr.Anderson:
You are hereby notified that the -.:::o~r~i.cg~in~al=__
app ra isementin the estate of_-"H~e"-!n~r!ui~e~t!!...!t!!!Oa~B!.!.~K~e"""l""'l...:f..'1--:_:_-----------
has been filed in the office of the Register of Wills of Washington
County on Jan.16,,19--.2§.,Said appraisement reflects the following
valuations:
Real Estate -:'30~,~OOO~-=-.OO~-----
Persona I P roperty __-.:1=1=-6-.!t!..::1~9_4..:..._.-=--70.:.__
Transfers _
J 0 int Iy Own ed ----.-:------,._
Tota I .=.14__.:..:6:.J,~1~9__.:..:4.:.J7~O:......__
As to such tax that is paid within three months from date of death,a five (5%)
percent discount is allowable.As to any tax that remains unpaid after nine (9)months
(fifteen months when death occurred from December 22,1965 to June 16,1971,inclusive;
and twelve months when death occurred prior to December 22,1965)from date of death,
interest at the rate of six (6%)percent per annum is charged.
Any party in interest who is aggrieved by this notice may object thereto within
sixty days after receipt of said notice as provided by Section 1001 of the Inheritance and
Estate Tax Act of 1961,72 P.S.2485-1001,P.L.~373.-/'
D Jan.16,1978 S'd ~~ate Igne ----;r
D.O.D.April 19,1969 TBI.4A4:"-<f!.dl.A J=
Note:This is not a bill.
r-----------
'"
RCC-39 (8-77)
..~1 ,-
County,Number and Name 63 Washington SUMMARY
File Number 63-69-494
Date of Death April J9.1969
Kelly Henrietta B.COMMONWEALTH OF P ENNSYLVANIA
Estate Name TRANSFER INHERITANCE TAX
(LAST NAME)(FIRST NAME)(INITIAL)RESIDENT DECEDENT,
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".
Doted:Jan.16,1978 ~J:,'
INHERITANCE ~
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,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:REGISTER OF WILLS
ADJUSTMENTS
INVENTORY VALUE AS APPRAISED k:ODE (HARRISBURG USE ONLY)REMAINDER APPRAISEMENT CODE
Real Property (Schedule A)$30,000.00 00+92+
Personal Property (Schedule B)116,194.70 10+
Joint-Held Property (Schedule E)20+
Transfers (Schedule C)30+
TOTAL GROSS ASSETS 146.1q4.?O
Less Debts and Deductions None 40~93-
(SCHEDULE F)
CLEAR VALUE OF ESTATE 146,194~70
-
Valuation of life estates or _'7._'__PRINCIPLE FACTOR VALUE CODE---
annuities•••••••••••••••••••••---$
1=t=I---
ESTATE TAX ASSESSMENTS --$
FOR USE OF REGISTER ONLY CODE COMPUTATION OF TAX
Tax on $2%( $
Tax on $6%$
Tax on $15%$
Tax on $$..).
Tax on $$
Exemptions *(*)As evidenced by Charitable
Total Estate Exemption Certificates issued
TOTAL TAX $by the Secretary of Revenue.
Less tax previousIy po id $t=BALANCE $
Less 5%of tax if paid within
3 months after death $
BALANCE OF INHERITANCE TAX DUE $
IAddinterestatroteof6%from
to $
AMOUNT OF ESTATE TAX ASSESSED $CEstatetoxpoid$
I
11~BALANCE DUE $
Add interest at rate of 6%from
to $)/~~TOTAL TAX BALANCE $
PAID $
SupplementalCodeli:(FOR USE IN HARRISBURG ONLY)
48-Adiustment 6O-Life Estate 93C-Charity 96-Successi ve
49+Adjustment 92+Remainder Appraisal 94-Remainder Residue Life Estate
56-Annuity 93-Remainder De.duction
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 note below,with short explanation.
---_.-._---- -
Will )Administration No._
IN THE
Year _
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
Henrietta B.Kelly
Deceased
WashingtonI.ate of_·~......:-_
County of Washington
Com\TIonwealth of Pennsylvania
REPORT AND APPRAISAL
I j'
I,·
I
..
-
R CC-2 (2-64)m Jan.16,1978.,COMMONWEALTH OF PENNSYLVANIA DATE.'.I,J 1-r I
DEPARTMENT OF REVENUE RESIDENT INHERITANCE TAX COUl'I"TY Washington
BUREAU OF COUNTY COLLECTIONS
HARRISBURG,PENNA,17127 APPRAISEMENT FILE NO.63-69-494
Whereas,Henrietta B.Kelly late of Washington
in the County of Washington Commonvvealth of Pennsylvania,having died on
the 19th day of
April 19~,seized and possessed of an estate
subject to Inheritanc~mderthe ~.theCommonwealth of Pennsylvania;
Th f I A ///j/.-7 -41 ~--'"•d I .t d d't Iereore,,~an appraiser u y appom e accor mg 0 aw,
having been designated to ma4a fair and conscio~able 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 AppraisementDescriptionofAssetValuesMadeforInheritanceTaxPurpoles
Real Estate $30,000.00
-J--116.194.70p
..CO'DY'of attached a'D'Dr•
Total 146.194.70
i
,,,
I
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-
.
..
..
Having been duly sworn acco~jtlaw,I do here by ~that ~nve.appraisement is made in coW'
formity with law on this day of !...../7}'/"'\"-19 ;:::>;•
•>{.,////Z.h ,At'3!V./t:-..r-,,--~LJ.--'L-J
d~t/\~k ~'/1___.J~'~.A:~J~rai8~~
~..,j~~rtaW••tl J(\,J'A._../Penna.!~OftICle)
,
Washington Coullty
"
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
Henrietta B.Kelly
Deceased.
Late of
Washington
Date of Death,April 19,1969
Appraisement Docl.·et Vol.,37-l12..8,
Paqe._"NQ,63-69-494 :
Filed in Register's Office,Jan.16,19 78
Amount of tax d!le,$_
DEPARTMENT OF REVENUE
Received,
Examined and Approved,-.,..-
Wrote abo.ut Appraise111ent,
AppeoJ f,.om Appraisement,~_
Entered tind charged,..:..._
,.
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L()~.(0LL E:C I "/'15 ,..L r~QlJ ..
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If'~.as1ung.tQn_.._County,is the ~cut;)r
4-19-69
of property formerly owned by
Th,attorney for the e;,tate is ~~arry ~D.de.r~.on whose address is _
c.dCl'e<-1L i.venue:.L'..:mora l;lenna.15033.-=--=-~---------------
The above named Executor ._____is in violation of the provisions of the Inheritance and
fstute tax laws of the Commonwealth of Pennsylvania in the following respect:
1 -U Failure to file an Inheritance Tax return on or before 7-14-70
2.-::=J Failure to file a copy of the Federal Estate Tax return on or before .
3 -::::J Failure to file a copy of the Federal Final Letter.
4 -CJ Failure to poy Pennsylvania Inheritance tax due in the amount of $_before it become del inqucnt
on -.._------
I have made the following demands for compliance without results:
Datc of demand
5.-.J,,4~_7fL.__
5:-25:-76..
Na~e of person contacted
..!~t-t¥.~•.~il~...!~r~<2Il.
Att~~~ar~A",derson
--_.-..._-------------
Title
~tty.&~xcr.
Atty.&Excr.
Method of contact
Rcc-:2.49
Rcc-530 certified mail
A formal notice of demand was sent to the taxpayer by certified mail.This demand has been ignored.A copy
of thiS notice together with the certified moil return receipt is attached hereto.
I recommend that the following legal action be token to compel compliance:
1 -CJ A lien be filed with the local Prothonotary against real estate owned by the decedent.
2 -f~A petition for citation be filed in the local court.
3 -lj A civii complaint be filed in the local lower court.
Additionai rcmr.;rks:Le!.ter~.were taken out on 4-23-69.\!l.B •.l:.07-::?~1_-:-2~.!Th~_~stimaterl
t-'_~r$-"-i~$lOQ/._Q00_~Q,;)_9_.1ld._Real is ~25,000.00.The .!:,;:s.ecutor is still alive and:~:::~7:~::)th~~~~veaddre§s.;tab=~-~~~-~~-~i~~;~~~~;rl~
:o~~0nwealth cf p,nnsylv'rla
Depart~ent of Rn~snu'
bur'::diJ of Coun+y Co I iact Ions
RCC-49 (1';'-;')
R[QUES1 .FOR l~GA.L ACT lOt'<
Eslate of Henri_etta Kelly
COL;nty of.Washin9..=t;,:::O.::;:n:-.Tickler Page #18
[)(Ite of Dedt"r 4-19-69 Bureau F i Ie No.63-69-494--..':..--"-"'---"'-'---------------
.\':Ime and A.rjdress of Fiduciary (ies)or Transferee (5)S.Barry Anderson 617 McKean
~y~nue Donora,Penna.15033
Nume arj Address of AttorneyS.Barry Anderson 617 McKean Avenue Donora,Penna.15033
,.'/
I _Na~e and Addrbss of Present Owners of Realty (If applicable)-----,=---......--~"..4..o-L-:~_7__,_;___::r_.
How verifIcation was made (If green certified mail receipt is signed by other than addressee)
I
Docket Book Cite in which the grant of letters Is recorded (if the actual document Is not
ava I lab 18):
37Volume---___Page_'2_1_2 L1 ne 8 ....;Date
Type of Letters granted (circle one)
Testamentary Administration
This estate is delinquent for the reason checked below:
__2_1_,_9_29_e_2_1__---1p Ius Interest
I •0 Fai lure to fl Ie an Inheritance return.
2.~Failure to pay inheritance tax in the amount of $
from 7-19.70
ADD 1TIONAl INFORMAT roN
IN B I ()7-...
{v!r
TITLEDATC'
•RCC-48 (12-;16).'
REQUEST FOR LEGAL ACTION Commonwealth of Pennsylvania
Department of Revenue
Bureau of County Collectfons
Tickler #18HenriettaKellyEstateof---::;;;===-==---==-----------------------------
Date of Death 4 ...19-69--=:-.::~.....:::...;=---------------------------------
Co.No.39-212-8
County of Washington
Bureau Fi Ie No.63-69-494------------------------------------
Name and Address of Fiduciary (ies)or Transferee s.Barry Anderson 617 l-1cKean Avenue
Donora,Penna.15033
'Name and Address of Attorney s..Barry Anderson 617 McKean Avenue Donora,Penna.15033
r,'The provisions of the Inheritance and Estate Tax laws of the Commonwealth of Pennsylvania
have been violated and I recommend that the following legal action be taken to compel compl iance:
I 1.~A petition for citation be filed in the local court for failure to file an inheritance tax return.
2 D A lien be filed with the local Prothonotary against the real estate owned by the decedent to protect
the interest of the Commonwealth in the amount of S .plus interest
from .(Provide justification on reverse side.)
.3.D A lien be filed wi th the local Prothonotary against the real estate owned by the decedent to be
followed by a petition for citation for failure to poy Pennsylvanja Inheritan~e tax d~e in the amount
of $~plus interest from
4.D A petition for citation be filed in the local court for failure to pay Pennsylvania Inheritance tax due
I have made the following demands for campi iance without results:
Date of Demand
8-4-77
Name of Person Contacted
s.Barry Anderson
TitleAtty Method ContactRcc-530 cert.
Letters were taKen out on 4-23-69.We 8.107-541.S.Barry Anderson 1s still
the Executor is this ..;;e;;::;s:;..;t;;.;a;;;.t;;.;e;;;..~_
8-23-77
DATE
iliA~~
SIGNATURE ~J?t:O
Adm.Officer I
TITLE
USE REVERSE SIDE FOR ADDITIONAL INFORMATION
•'~
,COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIOMS
DATE:....."
io.
'.
At.tr.S•DuoCf ~
'17 Jfc1iteUl Awa..
Dr.."tAota,P_a.150)1
Re:Estate of,lIead.ftt.a Ke117
Date of Death 4-19-'9
File N0-63.....9.
17/rU1Y ~a--L.fef/1!:3 Guy,Jr.
Assistant Attorney Genera
Commonwealth of Pennsylv3
FOR:Stanley M.Weiss,Jr.
Director'
Bureau of County Collections
Department of Revenue
,"..'
.,n
Address Reply to:
Tax in the principal sum of __~~~,plus
---six \lercent (6')annual interest from __---
remaIns due and unpaid.
Accordingly,please be advised that unless the return is
filed or the tax due,including interest,is paid in full within
fifteen days from the date of this letter,pro.ceedings will be
instituted in th.e Court of Common Pleas by this Department to effect
compliance with the law.
We have recently contacted you or your legal representative,
advising that the above estate was in a delinquent status.As of
this date,the matter has not been resolved.
Section 701 of the Inheritance and Estate Tax Act of 1961
requires the personal representative of an estate and/or a transferee
to make an inheritance tax return.In addition,Section 711 states
that inheritance tax is due at the date of the decedent's death and
shall become delinquent at the expiration of nine (9)months.
Section 791 of this Act provides that any person who wilfUlly
fails to file a return required under the provisions of this Act
shall be personally liable for a penalty of twenty-five percent (25%)
of the tax determined to be due or $1,000.00,whichever is less.
This penalty is in addition to any other liabilities imposed by the
Act.',;
Our review shows that this e,state ~~mains open because:
X An inheritance tax return has not been filed;
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RC c!-48 ~2-69)
,GOMMONWEAL TH,OF PENNSYLVANIA '
..,,DEPARTMENT OF REVENUE
,BUREAU OF COUNTY COLLECTIONS
'REQUEST FOR LEGAL ACTION •'*'
Bureau File No.
63.69-494
"",S~f;-,DoUl'~ITf~'~M""",......dc¥t-.crS....,O....Dl&....-,residing at 611 McKean Avenue,Donora,Penna.15033
County,is the Bseeutor of property formerly owned by
_.f',lH",O,qUF1.,J,legJtll!>1'(,4.I---.IB~,~"-lCK~&!'.,Ill.....1,,,,,-',who died on APril 19,1969 in WalbJ.ng<tC'm County.
The attorney for the estate is S.Barry AndenOR whose address is 617 Mckean Avenue,
The above named --....asa,$e"'c~.i.Illtlillo~r-.:-------is in violation of the provisions of the Inheritance and
Estate tax laws of the Commonwealth of Pennsylvania in the following respect:
1 -~Failure to file an Inheritance Tax return on or before JulY 19.1910
2 -0 Failure to file a copy of the Federal Estate Tax return on or before _
3 -0 Failure to file a copy of the Federal Final Letter.
4 -0 Failure to pay Pennsylvania Inheritance tax due in the amount of $before it became delinquent
on _
I have made the following demands for compliance without results:
Date of demand Name of person contacted Title.:.-_.,.-......-.,---=---4-11.'.S.'Bam Anderaon Bier <tr_
5.20..74 S.Darry'Anderson £:ItOI'fi Att,..,
8.5.14 s.B&n7 Ander.on tiCI'.&Act,..
8-20.74 8.8an7 Ander80n lier.&A'tty.
Method of contact10DayNoticeBce.us Certified
Pbono contacc
ROC.US Cei't1fled,
(Title)
A formal notice of demand was sent to the taxpayer by certified mail.This demand has been ignored.A copy
of this notice together with the certified mail return receipt is attached hereto.
I recommend that the following legal action be taken to compel compliance:
1 -0 A lien be filed with the local Prothonotary against real estate owned by the decedent.
2 -[3Apetition for citation be filed in the local court.
3 -0 A civil complaint be filed in the local lower court.
Additional remarks:ATTACIUllUlfSt Crantins of Letter.,t48t Win &test.-ut,
Deeda to Real Istat..Contact Attorney on July 25-.1974.
-----~~--:-.----:-=---------~r___:_-__:;:;;_~::__---_M~P_..____ft!rA':f_::___l;1IJ1'VR,
OCtober 31,.1974---(Date)
r .
RCC-SlO 1l1-74)
'I •eO""MO.TH OF PENNSYLVANIA
November 21,1914
SUBJECT:Estate of Henrietta B.Kelly
County of Washington
Honorable Vincent J.Dopko
TO:Deputy Attorney General
Department of Revenue
FRO"":James M.BachAssistantAttorney General
l'Department of Revenue
37-~/)-(
s ~an."l1"\cltR J ~
A1'T'f cI e~a~
Attached herewith are the original and two (2)copies of
a Petition for Citation in the above captioned estate.It is
requested that you appoint local counsel to handle this matter.
The District Inheritance Tax Supervisor Who will assist
the local counsel in service of the Citation and in any other
matters,is:Andrew J.Merva,Box#105,House #28,Whitney
Pennsylvania 15693..
If I can be of any assistance to yOu in this matter,
please do not hesitate to contact me.
•..
....
".
RCC-lle (3-'2)
•CO/'MAONW'EALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTiONS
HARRISBURG
17127
AT').-ry ..S ..B.ARHY Al.\!DERSON
617 NcKElIN AVENUE
DON01~_,P~~SYLVANIA 15033
Dear:Mr.Anderson,
Date May 20,1974
Re:Estate ofHenrlett.<.i B"Yelly
Date of Death ~-J.9-·69
Bureau File if .£..3-69-4-94
County File 4ft 37-212-8
According to our records,the'inher,itance tax return for the above
estate has not been filed.
Under the Inheritance and Estate Tax Act of 1961,this return and
taxes due thereon became delinquent when not filed and paid within nine (9)
months (one year if death occurred prior to December 22,1965 and fifteen (15)
months if death occurred on or after December 22,1965 but prior to June 17,1971)
after the decedent's death.
Section 791 of this Act provides that any person who wilfully fails to
file a return required under the provision of this Act shall be personally liable
to a penalty of twenty-five per cent (25%)of the tax determined to be due or
$1,000.00,whichever is less.This penalty is in addition to any other liabiliti~~
imposed by the Act.
Accordingly,please be advised that unless the required return is filed
with the Register of Wills of 'i'.1ashington County and taxes paid within
thirty (30)days from the date hereof,your failure to file will be considered
wilful and proceedings will be instituted in Court by this Department to compel
the filing of the tax return and the payment of all taxes and penalties,
without any further notice to you.
-fJ--30(-I
jrno
~t--o ~~;;.s"/90 9.
td./.}/tJ 7-.5~I.
Address Reply to:
Very
strict Inheritance .ax Supervisor
Peter J.McHale,Director
Bureau of County Collections
'-";'~~Sr:NDErl:flo t;!J:,e ~o follow anstrucUons on other side
SIGNATURE OF ADDRESSEE'S AGENT,IF ANY
I"
II
DATE DELIVERED /,jsnow VIHEllE DELIVERED (Only Ifroquested,and Include ZIPCode)
S.).J-7 '1/,,~;
tl ~
i '~'~IN::-:S~U:=R:::r::·D::-::N~O.------
CERTIFIED NO.
REOISTErIED NO.
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FlED MAll-30¢(pius postage)I
I ...nt<TUlt.OK \I
NO INSURANCE COVERA_-tlOT fOR INTERNATIONAL MAilPSForm3300
Apr.1971
Kt.\"t:.lr I ."'...---
SENT TO
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/'"RECEIPT I~With delivery to addressee only .....·......651/V 2.ShOws te whOm,date and where delivered ..351/
SERVICES'With delivery to addressee only .........•..851/
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMEi\(T OF REVENUE
BUREAU OF COU-ITY COLL:ECTIONS
HARRISBURG
17127
RCC-lll (12-67)
A~1 .,..'iNtG,,p_,"YIO
NOTICE or INTENT
TO FILE LIEN
The records of the Bureau of County Collections of the
Commonwealth of Pennsylvania Department of Revenue indicate that
there is due and owing Pennsylvania Inheritance and/or Estate Tax
by the above estate in the arr~unt of $32,359.6,Interest included
as of the 28th,day of APf.lJ"19 74
A certificate of lien has been prepared and will be
filed against said estate in the office of the Prothonotary of
~County,if the above amount is not paid
to the Register of Wills of ~~County within
ten (10)days of the date of this notice.
If payment has beeL made prior to your receipt of this
letter,please advise this office immediate~,indicating the date,
amount,method of payment and Official Inheritance Tax Receipt Number.
You will receive no further notice before the lien is filed.
COURT OF COMMON PLEAS OF
No.(j)Mo,v Term,19 7S
Date Filed:~"7a
(TAXPAYER)Costs $
RCC-IIS (5-72)
COMMONWEALTH OF PENNSYLV ANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
VS.
s.8l.r&7 ~f AttorneJ617MoI-.n Avenue
~h..fa.1S033
tlASIXNGmN
PENNSYLVANIA
COUNTY,
NOTICE OF ENTRY OF LIEN
IN RE:
Estate of Henr:tetta loUq
File No.6~94
County of waoblngton
NOTICE IS HEREBY GIVEN THAT:
Date:s-a-78
IN REPLY,REFER TO:
BUREAU OF COUNTY COLLECTIONS
411 SOUTH SECOND STREET
HARRISBURG,PENNSYLVANIA
(1)A lien has been entered to the above term and number in the office of the Prothonotary of the above Court
of Common Pleas.Said lien has been entered in accordance with the provisions of Section 801 of the
Inheritance Tax Act of June 15,1961,P.L..373,Art.VII.
(2)Said lien has been entered in the amount designated below as "Total Amount Due".
Pennsylvania Inheritance Tax Due $'21.929.21
Pennsy Ivan ia Estate Tax Due $
*Interest Due From 7-J.9J1O
To ~'la $10.230..42
Total Amount Due $(.1..66'2)$)2,159.63
*Additional interest is to be computed on the balance of Pennsylvania Inheritance or Estate Tax of
$21,929.21 ,from the 28tb day of APr:U.,19 79 ,to date of payment at
the rate of six 'per centum (.06)per annum and added to the Total Amount Due shown above.
(3)By the authority of Section 825 of the above-mentioned Act,execution may be iss.ued by the court against
any real property in the decedent's estate on which a lien for the payment of the taxes imposed by this
Act exists,or against any property belonging to a transferee liable for the tax.
(4)Notice is hereby given that the Secretary of Revenue-of the Commonwealth of Pennsylvania,at the ex-
piration of twenty (20)days after mailing of this notice,without further delay or notice,will request the
Orphan's Court to issue a Citation command-ing you to appear and show cause why the delinquent tax/
interests and -costs incurred to date should not be paid.
Very truly yours,
Joseib F.~
~rstant0irector
Bureau of County Collections
$/¥'ft.
002876
Date,_~~'---,,-~/.S~_19;?r
:A.gent for tne comm~
COpy FOR REGISTER OF WILLS
OFFICIAL RECEIPT FOR THE PAYMENT OF
LIEN OR CITATION FILING FEES
RCC-314 (11-77)
COMMON"'{EALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISIO AfI(
Received from ,~~
-,
Lien Filing Fees $-===-..:...----,-_
;'
---------,(--------"'-------,---.1----------Dollars
REV-17 (,\-77)I
•-189
PENNSYLVANIA DEPARTMENT OF REVENUE
LIEN FEE B[LlING NOTICE
COUNTY
Washington
RECORDING FEE
INSTRUCTIONS
The recording office is to ottach to its bill covering fees for liens
and satisfactions one copy of this form for each recording or
release fee.
Type of document --IT'''';Ju;e..,,n.L.._
(LIEN OR SATISFACTION)
ENTER
AMOUNT •
CLAIMED
SATISFACTION FEE
$
NAME OF TAXPAYER
RESIDENCE OR PLACE OF BUSINESS
s.Barry Anderson,Attorney
617 McKean Avenue
Donora,Pa.1503.3
11111;11111118111111111111111
Est.of Henrietta Kelly
File No.6:,-69-494
COMMONWEALTH OF PENNSYLV ANIA
Fnforcement Division DEPARTMENT OFtREVENUE i-Bureau oT -CoUll y C611ect ons
'--~-----~----------------------_._--------_._---_._--~---.~..,~-_._-----~.-~--~.-
RCC·IIZ(HI~1
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CERTIFIED COpy OF LIEN
S--S-77"
lOB ,A.~KKS
A TRUE COPY',
AlTEST p1tOTHONOTAR't
",
COMMONWEAL11i OF PENNSYLVANIA \
,)55.
COUNTY OF DAU?HIN )
•
-'-'Estate of Henrietta Kelly
File No.63-69-494
Washington County
On this 27th day of ~_p:r1 J 1MSpersonally appeared
before me the undersigned authority in and for the Commonwealth of Pennsylvania.,who being duly
sworn according to law,deposes and says that he is the Msjst.:mt Di rector
of the Bureau of County Collections of the Department of Revenue,of the Commonwealth of
Pennsylvania,and as such certifies this to be a true and correct copy of a lien against the following
named taxpayer and which,after deman-d for payment thereof,remains unpaid.The amount of unpaid
Pennsylvania Inheritance and/or Estate Tax and the interest thereon,is a lien in favor of the
.Commonwealth of Pennsylvania upon the real property of such taxpayer.
The name of the taxpayer is:
whose last known address is :
s.Barry Anderson,Attorney
617 McKean Avenue
Donora,Pa.15033
Pennsylvania Inheritance Tax Due $_--J!I2....1...,9~2,..,9ou.Le2...1 _
Pennsylvania Estate Tax Due $_
*Interest due from 7-19-70'
to 4-28-78 '$__)....0"'t,.....2J~O....1....12 _
Tota I Amount Due 4(,.......~UJ66i.45#i2~)__...oIl$!-_.31-102...,....1.".59~.u.6"oJ~!-__
(*)NOTE:Additional interest is to be computed on the balance of Pennsylvania Inheritance or
,~~tG+e Tox,of $21,929.21 ,"from the 28th day ,of Apr:i J .~19m
to date of payment at the rate of six per centum (.060)per annum and added to the Total
Amount Due shown above.'
COMMONWEALTH'OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS,
Assistant
Milt lopus,Secretory of t<evenue
'."'.."'-'-1·
,'
•.......
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
IN THE COURT OF COMMON PLEAS OF
WASHING'roN COUNTY,.
No.,TERM,196_
vs.
'~"".Est.ot Henrietta Kel.J.3
File ~.63-69-494
\1ashington County
TO THE PROTHONOTARY OF SAl:)COURT:
Sir:-~
_I
PURSUANT to the provisions of the Act,approved April 9,1929,P.L~343,as amended,there
is herewith transmitted the following Certified Copy of a Lien to be entered of record in your County •.-._'
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
Date:,196____
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RCC-232 (2-65)
IN THE COURT OF COMMON PLEAS OF
WASHINGaON COUNTY
NO.~,May TERM,19~
Est.of Henrietta Kelly
F.11e No.63-69-494
\'lash1ngton tbunty
57-el/;J-tf
COMMONWEALTH OF PENNSYLVANIA
DEP ARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
VS.
s.Barry Anderson,Atty.
617 McKean Ave.AUTHORITY TO SATISFY
Donora,Pa.150.33
TO THE PROTHONOTARY OF SAID COURT:
NOW,to wit,this~day of IbN''19~,the Commonwealth of
Pennsylvania,Departm~nt of Revenue,Bureau of County Collections,Plaintiff
in the above act~on,through its Attorney General,by an Assistant Attorney
General,acknowledges having received of the Defendant above named full pay-
ment and satisfaction of the above captioned Lien,with the interest and
costs thereon due it;and desires that satisfaction be entered upon the
records thereof.
AND you,the Prothonotary of said Court,upon receipt by you of your
costs,are hereby authorized and empowered,in the name and stead of the
Plaintiff,to enter full satisfaction upon the record of said __Op~'~l.~~,~__
as fUlly and effectuall"toall intents and purposes,as we could were we
present in person to do so;and for so doing this shall be your sufficient
warrant of authority.
IN
of Revenue,
19.7li.
WHEREOF,there is hereunto affixed the Seal of the Depart-
lth of·Pennsylvania,this~day of Ma~y~__
Robert,P.Kane
IN THE COURT OF COMMON PLEAS OF.,
WASiINGiON COUNTY,PENNSYLVANIA
No.60 Term,19-78-
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Commonwealth of Pennsylvania
Department of Revenue
Bureau of County Collections
vs.
Est.of Henrietta Ke~
File No.63-69-494
\'1ashington County.
AUTHORITY TO SATISFY
Robert P.Kane
Attorney General of Pennsylvania
Reginald A.GuY.Jr.
Assistant Attorney General
Harrisburg,Pennsylvania
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PA.
ORPHANS'COURT DIVISION
....
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BEfORE:
TIME:
APPEARANCE:
HEARING ON INHERITANCE TAX CITATION
THE HONORABLE PAUL A.SIMMONS,J.
Wednesday,November 30,1977
At 10:00 A.M.
David Abrams,Assistant Attorney
General,Representing the
Commonwealth of Pennsylvania
Janet A.Jackson
Official Court Reporter
2.
~~--~--------.n------------------------------------r---....,IiI
THE COURT:Now,let's see,the next
case is the Estate of Henrietta B.Kelly,
Number 63-69-494.Mr.Abrams.
MR.ABRAMS:Your Honor,this case is
the Estate of Henrietta B.Kelly,63-69-494.
In this case the Commonwealth has requested
the filing of an inheritance tax return and
service of processes in this matter was
directed to S.Barry Anderson,personal repre~
sentativeD and counsel.I have as Exhibit A
affidavit of service with respect to same and
I would like to have that introduced into
evidence in this matter.It should be noted
that the personal representative is also an
attorney and in light of those facts,and
considering the hearing was originally
scheduled for November 1,what I would pro-
pose is that the case be continued until
December 30,1977,and notice of that hearing
date be sent to counsel,who once again is
the personal representative,and give him
more adequate notice.
THE COURT:The Court is going to allow
the extension of time but the Court is going
to personally contact Mr.Anderson and find
--------
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\I 3.
I ~
Ii out what the problem is in this case and advi se
I him that something should be done on or
before the 30th day of December,1977.
Ie MR.ABRAMS:Thank you.Your Honor,
that concludes the matters before the Court
c today behalf of the Commonwealth.ThankionI~you.
II **********i
Ezi,-(END OF PROCEEDINGS ).'~
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I hereby certify that tlleproceed..
ings are contained tully and accurately in the notes taken by
me at the hearing in the above cause and that this copy 1$a
correct transcript of the same.
The foregoing record of proeeedlnsa
at the hearing in tbeabove cause 18 hereby approved and 41--
fleeted to be filed.Ju<lge Simmons 1s now aerving as District
Judgeot the Wostern Diatriet ot Penns.ylvania.JUdge Rodgers
has beon assigned as Presidont Judge of the Orphans'Court
Division pUl"suant to Administrative Regulation Amend~dJ tiled
July 3.1978.
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Samuel L.Rodgers.J ..
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PA.
(Orphans t Court Division)
In re:
Estate of
HENRIETTA B.KELLY,
,D~ceased.
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No.63 - 6 9,<.4 94
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BEFORE:
TIME:
HEARING ON INHERITANCE TAX CITATION
The Honorable Paul A.Simmons,J.
Monday,March 20,1978,at 10:20
A.M.,in Courtroom Number Five.
APPEARANCES:David Abrams
Special Assistant Attorney General
Commonwealth of Pennsylvania
345 Fourth Avenue,Suite 906
Pittsburgh,Pa.15222.
Mary Jane Dreyer
Official Court Reporter
i--------,r------------------------------J--_
2'..
THE COURT:The next case is the estate of
ORDER
Tax office that this matter has been taken care of and.therefore,
the following Order:
And now.to wit.this 20 th day of
All right.In light of Mr.Abrams I
Your Honor,the next case is the
Mr.Abrams.
linquent return was filed,upon motion of DAVID ABRAMS.SPECIA L
said estate has not been filed and;further,it appearing to the
in the within case to show cause why the Inheritance Tax R !2turn in
Cour~that subsequent to the issuance of said Citation.said de-
remarks as Attorney for the Commonwealth,the Court wi'll make
March,1978,it appearing to the Court that a Citation was issued
ASSISTANT ATTORNEY GENERAL,Attorney for Petitioner.It is
THE COURT:
estate of Henrietta B.Kelly,number 63 -69 -494.Once again.
it is a termination Order.I have been advised by the Inheritance
Henriett~B.Kelly.
MR.ABRAMS:
would request a termination Order.
--"
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hereby ORDERED AND DIRECTED that all proceedings initiated
under the within referred to Citation are withdrawn and the action
3.
so commenced terminated upon payment of all costs incurred for
-issuance of said Citation •by Respondent named therein.
i
e THE COURT:The Court will sign the formal
~Order at this time.z<>..J>-UIZZ\IIlI.+ +++ + ++z0l-e>z
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CEHTIFICATDNS.--..r I
I hereby ct;.'rtify that the pr<.·cct,.'(.Hngs arc cOQtain~tully and
accurately in thl;i notes taken by me at tht:hearing in the above cause.
and that this copy is a correct transcript of the same.
!l.19ry.J·.:)rl:ycr
Cena curt Reporter.
The fcregoing record of proceedings at the hearing In the above
cause is hereby approved and dlr~cted to be lih'd.Judge Simmons 1s
now serving as Dlstrict Judge tor the Western District of Pp.Msylvanla.
~Tu:Jgc:ROdgers has been assigned as President Jud'Ie of the Orphans'
Court Division.pursuant to Administrative Regulations.amended.rUed
JUly 3.1978.
•
,.
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PA..,
(Orphans'Court Division)...-,.,-:.J,.....co:'J£;o -~'"1'11 __c.....r-e U>(i).;t::00::c::-~z.....:<,Q;::O [iiz~"t'~(;'~'ff't i.':?~u-,.0-....\:>t;;-"::'
0(In re:Estate of )::~"o 'J'?-a .::...
*'-'7t'4 --:{--z )(-'~c::;:":.......0(.~:te 1;.'2-.">63 6,9>i'":.·4~-oJ HENRIETTA B.KELLY,)No.->-1/1 )."r::-.z »(J).1""VZ(,.ojIIIDeceased.)Il.
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'...:HEARING ON PETITION FOR CITATION.u
II:l-e 1/1
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I:I-BEFORE:....The.Ronorable Paul A.Simmons,N
Judge of the said Court.
IUlII:III ,
l-II:
I0Il.TIME:Friday,December 30;:1977Lol
II:
l-.at 11 :00 A~M.II:,
::l ·.f'T'-'
0 I
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u APPEARANCE:AD.En S.Mengelil:lL Assistant Attorney General0eDepartmentofRevenue
Legal Bureau
Box #1874
Harrisburg,Pa.17105 II
"
.
Mary Jane Dreyer
I Official Court ReporterI
I
I
I ._-
THE COURT:
Henrietta B.Kelly.
MR.MENGEL:
•The next case,is the estate of
',1",.~•
May it please the Court.my name
2.
is Allen S.Mengel.Assistant Attorney General representing the
Commonwealth of Pennsylvania.Department of Revenue.This is
the estate of Henrietta B.Kelly.A citation was issued for failure
to file inheritance tax return.We will inform the Court that the
inheritance tax return has been filed.and request that the action
be terminated by the Court signing the Order which I will hand up
at this time.
THE COURT:Very well.Hand it up here.The
Court will sign the suggested order.
+ + + +++ +
~--------_._~~------------------------------------,
Re:Henrietta B.Kelly No.63 -69 -494.3.
I hereby certify that the proceedings
are contained fully and accurately in the notes taken by me
at the hearing in the above cause,and that this copy is a
correct transcript of the same.
Mary 2rk,.{l>Dreyer,/Offi€i~Court Reporter.
The foregoing record of proceedings at
the hearing in the above cause is hereby approved and directed
to be filed.
By the Court,
A~
.(.
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