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Home My WebLink AboutOC1969-0506 - ESTATE OF LATINI_,_~,,,""4 _ Form No.RCC-62 (6-70)THIS FORM REQUIRED IN ALL ESTATES WITH GROSS ASSETS UNDER $10,000,UNDER SECTION 70i OF ACT OF JUNE 16,1961.J EFlI'ECTIVI:JANUARY I,1982.(FILE IN DUPUCATE WITH COPY OF VC!ILL ATTACHED), ·..-...._:-,_1 to ~3-£9-sV b'*.OFFICE OF THE 'REGISTER OF WILLS Wnsh:tngton I t.County of ,.., ,...., .:',.....~...,.;:~;::;.., ""_'I'Annie Latln:t.',.Spl~lM 'Stre$t.Mc:Oo:>nald.Penna•• •••••••••••••••••••••••••••••• 0•••••••••••• "••;.••••of , . (NlP,IIle)(Addreaa) being duly .~_~:~~~.~~_:ccording to law,deposes and sa}'s thattte is the.~~_y.~!~:C!~~_:~~~~~_......_ (Exec"Adm.,Lega_,Etc.) ;,r(je~'''1 L tin'""('t .of the estate of .-:-.'~-:~--~.--.-~..__:-------_._whose last residence was ~P~~~~!~)_~?__!::...~~~.E_!.~.._.._ •(No.)(Street) -~~~.?-~-~~~:~-..!~~~~_~_~~_..__deceased;and that the whole of the estate ~f said decedent,who died __~_~_~_!~_~.._~.~§~, (City"Borough or Township),. " ,(Date) consisted of:•. REAL PROPERTY REAL PROPERTY IN PENNSYLVANIA,WITH STATEMENT OF MORTGAGE ENCUMBRANCES UPON EACH PARCEL AT DEATH OF DECEDENT, WHERE PROPERTY HELD AS JOINT TENANT OR TENANCY BY ENTIRETIES,GIVE NAMES,ADDRESSES AND RELATIONSHIP OF OTHER OWNERS. . >EstimatedRealEstateValue See Jointly fIeld Prop~rty ,, Personal Property N 0 N E I~.' . NOTE:You may expedite the processing of this return by filing with it,and as a part of the return, letters from financial institutions or mortgage holders,certifying to amounts on deposit or owed by the decedent as of the date of death.Such letters must be signed by a responsible officer of the financial institution or mortgage holder and indicate clearly amounts of principal and interest in the decedent's account at the date of death and the type of account,account number and the exact name or names in which the account is registered..x Jointly Held Property Estimated _________________---',_'~+_-•.·~~~,....e.....'-/-- ,,~.,/-'-...ALL that certain pil~ca of land situate ltob1nson Township, described as followst " BEGINNIliG at,,:;polnt on the ~orth sias o£a StI*e.t"Omown a . JuJe El Charlle:r:"t~n{1,$by_the North 11110 Qt'aa1d street,Soutb.55° --!-~ Vf......""-,...,.,1 41:k""'"fo;r>mel~ly of H;lrry J,t f£erleJ thenco by line of said Terle,North 43t> •1.,.......0 ,~_.,~,\,1......""..u.,~.,.,....,l,,#i.'~,,'". 45-W$st,fa distance or 25 teet to property now or fornH3rly,at JUlian :"C.f"l'.".•• .,.J;,.I--t:~f"'J ......Y j.-t I hundred.seventy {2?O}feet to line of land now or formerly or H. CedatJ thenoe by sams,Nerth 55°4&'~-~~~~~~~~~~~~~--------- e.point;thcmc:e by lr~nd of I"lf,ld Cht'lrller,Sou.th 45"31'East,a ..:I,',,'lcten..v......e.('~,...c ....",4·t·c.'1-1.,....~1 en pc;'"J'h "--L,"",,"t,*"e>~_4J ~~"VV ,:t v".IV at.-'wt v V 'tl V tJ 1...'".;pJ...v'J'\J v......~vg::J;J:.u...:;t:...,I,.O:J E.}..Cl;,':'~':"TO AI'£l)P.ESERVHlG from and out of'the above described Total Estimated Value $9 .000.00 4500.00 ..,.,~tHtl'·t'/'\'\...~>,"(-"l \.:1 ~.JH,_J..'",,'~....t";->~"'M ,)0 ,-,.~ _..~J ~~;i-;t.'H I. That at the time of death there was no safe deposit box registered ih 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 .-....Jlonv~---'----.-~-'----._---.... - BENEFICIARIES BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED AGE OF LIFE (If step-children or DECEDENT TENANTS OR INTEREST OF (State full names of all and their addresses who have illegitimate children STATE YES ANNUITANTS BENEFICIARY an interest,vested,contingent or otherwise,in estate.)are involved,set OR NO·AT DEATH OF IN ESTATE forth this fact.)DECEDENT Annie L1;1tlnJ......Spring Stl'eet uy..a.-y ...VJ.ug ,v'.McDonald,.p',ennsyJ.van1.a lOOt)'!_JJsugn'tier zes'•.11 ~i;i"'U... ....,......,-.-'.~ U~"'\,,1 .''1iCl....'i;J;::I"f;;I."~ j , 4 », RESW~,,.DECE;DENT DEBTS AND DEDUCTIONS CLAIr,fED ,, DEBT OR CLAIM NATURE OF SAME AMOUNT THIS COLUMN JtEGISTER ONLY Rogevs FUneral Home Funeral expenses paid Nov.2,1968 ,$1183 54 $/,1;f3 W 4~Family exemption (will not be allowed unless ...., decedent died residing with a spouse or children.)Y.-0 ::~ 40U,IhllO'g{Ui~n.n:t't1dl~.La•Administration Expenses *100DO Joo 00",Counsel fees * .:.FiduciaJ;'y commission * OTHER DEBTS AND CLAIMS (*)See Note below .;."...,l ...i~...,..L ,/..~~" ..,~,,~'P .....'"".-•-~,_i•• oS$!DeeeC!.f>nt,.a.widower,r3'"ed residing w1th his daughtnr•the said Alll.:\i\j Latini,1t ':,l ..l~C,-,...j Cl<-.;.,.~:~,(1 ~1 ;,.". r'"..'j.,,. .' I I !-,...:: . .....;.••..,,"'1:...,.~,,",0 •_ j:..<!3 sJ Total 200a 51Jl ,~"1'1-'-"~..,J I "'NOTE:List firstfive items in the spaces so provided observe notations thereon and instructions ....£)O~"',./yr''_.~.....~~.SurviV1~~enant ......~P~~.~g.~~~9.~~.,(Street Number) MoDonaJ.d.,Pennsylvania 15057 Note:The estate agrees to advise the Register of Wills if the amount actually paid in settlement of any fee,commissio~loi:jdebt is greater or less than the estimated amount claimed and allowed., GEORGETTE DALV~RNY,r~OTARV PUBLIC (City or Town and State) .M'(COMMISSION EXPIRES MAY 5.1975.....',.Havmg been dufy sworn accol'dmg to law,I do nere~certify that the above appraisement IS made m conformity with law on this .................).1.P ...kL dayof U ~n~"''',''''n 19..)1.d'-r:'-C\_ ..........·.r.r.~.';-:;i1.J.~...~~ In the event that any future interest in this estate is transfelTed in possession 01'enjoyment to collateral heirs of the decedent after the expiration of any estate for life 01'for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer'inheri- tance taxes at the lawful collateral rate on any such future interest. REPORT OF ~REGISTER ~WILLS I,the undersigned duly elected Register of Wills in and for ~i~'County,Pennsylvania,do respectfully report that I have allowed debts and deductions in the amounts claimed by depol)ejt,ex pt as to se items where a greater or lesser amount is set forti)in the last column to the right in said schedule above,which greater orJesser am t re esents the sum allowed as a deduction. pated:P~~.J 7.1~7.~.~v~.~q~.M~R'N.Q'......~~·".~L\..~~~. -~~~r~W~ RiJ ~: , \ ,P 'I • f• Form No.RCC-62 (6·70) WillAdministration INo Year . IN THE MATTER OF THE APPRAISEMENT OF THE ESTATE OF JOE;.LA~:J:N.l,De~~~~~'....... Late of .R.o.binson .Township.,. County of Wa~h:i,ug:t.Qn.. Commonwealth of Pennsylvania REPORT AND APPRAISAL JOHN C.ROGERS Attorney a t Law 1026 Washington Trust Bldg. Washington,Penna.15301 ::.!", t 7I f::0:I 6 P~;Z 53 .d'iO r:EG'S f L ,;0F \'.'1 LLS VI ASH !~::.TON (0..PA. r RCC-81 (6-71) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 NOTICE OF FILING OF APPRAISEMENT AT'JUP:T./ITHn SUHVIVTNG TENNANT IN YOUR REPLY PLEASE REFER TO Inheritance Tax Division 37-211-4 In Re:Estate of _-"J,-"O"-"E,-,L"",-=-,'i.T"-"I~N""I,--a",,,ll-'k"'l-;'-,,,a,--_ UASIIT NG'i'OIl County -Fi Ie No.63-69-506 Dear Hiso Latini, You are hereby notifi ed that the__~o~r-=i""g-=i.n~a.*l _ appra isement in the estate of------lJJ.\O,),jJ.::;;...~-.lL.J.fJ,:J'Trl:U~Jii-.l.I~-------------- has been fi led in the office of the Register of Wi lis of_......:\ijQ·~lts~,Hl'1,·Il.l.H\jGoi-.·'l'k\.OJ.!~+-!_ County on DOCOOlhel'36 ,191L,Said appraisement reflects the following valuations: Real Estate _ Personal Property _ Transfers _ JointIy Owned ----41;..-:,5~O.AO.J.......OOIV_----- TotaI -----------J,;,.,·,.-'5;)\.OOJV-..wYOO.J------ 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 an appraisement may appeal therefrom as provided by law. Date _.......:D~e-=c-=an..:::.:b::...:o::.::r'---=1:::.6.L,....::1::..:CJi~7~lh~__Signed __.=.:j.U::..:\.:::D=L=LI:..:lr.LJ=;'......:F::...Il=,lI:.::'L~·7f~_ Title APP.(!\1:'.)~I DATI;OJ,.;'DEi':i'H:October 3,196$ Note:This is not a bill. ·, ~CC-39 (5-68) COMMONWEAL TH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUMMARY Estate of LATDJI (Last Name) .JOE (First Name)(Initial) a&.1a,,DATE OF DEATH 10-;3-68 FILE NO.6.3-69-506 REPORT OF INHERITANCE TAX APPRAISER I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of_~H~~~SMH=I±.!N~G......T.l>!O~N _ 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". December 16,197J /1/"//,( \INHERITANCE TAX APPRAISER REPORT OF THE REGISTER OF WILLS 2 216 462216 VALUE AS REPORTED VALUE AS APPRAISED $$-------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 Dated:Qf.Ll 7 1971 RUSSELL MARINO I,the undersigned duly elected Register of Wills in and for 1'l1i3HINGTON 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".ater or lesser amount represents the sum allowed as a deduction. Valuation of life estates or (*)As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. _L $ t= $ $ C $ COMPUTATION OF TAX $--------+--- $--=Ill~q:2~_9L...."9,-- $--------1--- $--------1--- $-------~- $======= $===== $----- ____l- TOTAL TAX BALANCE :-----~~ PAID $--lL BALANCE OF INHERITANCE TAX DUE Add interest at rate of 6%from_____to _ AMOUNT OF ESTATE TAX ASSESSED $-------..1 Estate tax paid $--1 BALANCE DUE Add interest at rate of 6%from ------Ito----- Less tax previously paid BALANCE Less 5%of tax if paid within 3 months after death TOTAL TAX FOR USE OF REGISTER ONLY Tax on $----,---+__2% Tax on $26216 '£..6 ~ Tax on $5% Thxoo$1~ Tax on $15% ~e~tioos * Total Estate -l-__ 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, ~;;z;\)"d below,witb ,hort explaoation. qj V \1 -------_..-----_. Will t...No.AdmInIstration IN THE Year . MATTER OF THE APPRAISEMENT OF THE ESTATE OF ..JOE.LATTIn . Deceased Late of ..1:cDONALIL. County of ..\'lASHINGTON Commonwealth of Pennsylvania REPORT AND APPRAISAL ;" ". .- January 31.1972 Inh.ritance tax Prote.t Board Bureau of County Collection. "epartment of Revenue Harrilburg.Pannaylvania Re.letate of Joe Latini File No.63-69-506 County of We.hington Purluant to·theprovialona of Section 1001 <1)of the Inheritance and a.tate Tax Act of 1961 t •PROTEST 1.filed _pin't the actton of the leg1ater of Willa of washington County -UOWtna the family exemption elaiNd on the Statement of Debt.and Deductions fl1ed December 17,1971 in the Joe Latini a.tate. A revi"of our r.cord dtaclo•••that Mr ..LatinS'.Sitate,reported for inheritance tax purpo••••eonlt.ted 101ely of ..parcel of real e.tate owned jointly with hi.dnghter,Annie Latint. Prote.tab conterna the family exemption i.not _proper deduction becaule the exemption cannot be claimed ap1ut jointly owned property.See Stevenaf I.tate 434 r..259. It 11 the Prot.stantt I posiUon that the faal1y exemption 1a not •proper deducU.on and.therefore..bould be stricken from the Statementofn.bta and Deductions. Vet7 truly your•• Robert I..Schrift,Acting Chl.f Inheritance Tax Dlvlaton ...---~. }<"unn RCC-2 J)EPARTMDJT OF REVENUE ,."('." BUREAU OF COUNTY COLLECTIONS HARRISBURG.PENNA.17 127 COMMONWEALTH OF"PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE .......p..§~.§mb.e.r....16.,197.L. COUNTY l!.A$HIN.OT.'oN . FILE NO 63~.~5.06.. Whereas,J.QE L.AT.JJII a/l'i./a late of l:1cD.ONALD . in the County of UASHII1GTOJ)I...Commonwealth of Pennsylvania,having died on the :\>.h~g day of Q.c.tQb.er 19..68 ,seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,HADl:~rAINJ.';F.DINEY ,an appraiser duly appointed according to law, having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life or for years.the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such future interest. Description of Auot Unit Appralsomont I Valuos Mado fol'Inhorllanco ITaxPurpo... $ I JT.HE,LD:I SEE COPY AT'rACHED 'ro APpa!~ISfl12NT J•.t:im ('It) I -, I I I, -~ , I Having been duly sworn according to law,I do hereby certify ,that the above appraisement is made in con- formity with law on this ..J..0.Js.Ji.day of ;/~..7~·!·?,,:L~.J.:.................19}/.. ........................2.l ..&..:..~....{l[A..4147_7···················~d~·A-eJ. '.A...J (Number and Stroet) .........................L ........~~(f~~(;ffl~~i··········........................,Penna. .....ltJ.AtiHINGTON .County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of JO'"T ~tf\,.1111 Ikl...........:.:..wi~.J..~'J.···a .:fa···· Late of HcDONALD . Deceased. Date of Death,1.Q...3-68···························:.. Appraisemel!t Docket Vol.,..··.····-37·······,··················· Page,2ll~4 No 6J~~~'06 . Filed in Register's Office,Dec:.····16 J9···71 Amount of tax due,$. DEPARTMENT OF REVENUE Received, Examined and Approved,. Wrote abaut A ppra.isement, Appeal f,.om Appraisement,. Entered and charged,. .~ ., .- , COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 j April 28,1972 Mr.Russell Marino Register of Wills Washington County Court House Washington,Pennsylvania 15301 -co"'-J-~"="",...,~~C':l<:::-<."-I'./)<I><n-f,."-J"rlr-1\),:Or-r-o~"'11»~m~~;=::;z:0:;0 w.. l\)co Re:Estate of Joe Latini File No.63-69-506 County of Washington Dear Mr.Marino: Enclosed is a copy of a Protest filed in the subject decedent's estate. On April 28,1972,Joseph F.Shamay,Assistant Director for Taxation of this Bureau,advised John C.Rogers, Attorney for the estate,that the Protest has been Sustained. Accordingly,you are authorized to amend the record of this estate to conform therewith. Very truly yours, c?L/~"",~ Robert L.Schrift,Chief Inheritance Tax Division FOR:Peter J.McHale,Director Bureau of County Collections RLS/cag Enclosure API'.il 28,1972 John C.Rogel's,Eaquil'e Waahington Tl'uat Building Waahlngton,~nnaylvania 15301 RB.Estate of Jc.LatW Pil.No.63-6'..506 County of WCUthJ.ngton The XMel'itance Tcuc ~ote.t Boo.I'Cl of the P4annaylvan1a o.pal'tunt of Revenue ..t on the 2at.day of Apt'il,1912,and eonaid.l'c the Pl'ot••t filc in the abcMt .state.Th.deciaton of the Boal'4 followa. The CClIrDIOnWeCllth P¥ot••t filed Pebrual')'2,1912 18 auatain.4. The faaJ,lyeumption ia not Q pYopttl'deduction beeaU8e the exemption cannot be clcaiMd agawt joint1)'owned pz'openy.8M Stevena'Estat. 434 Pc.259. .Joa.ph F.Shc:uIcay Aasiatant Dil:ecto1 10'8 Taxation I"(R.Pe~.I'.J.McHale,J)tl'.ct~ aaeau of CCNJ1'ty CollecttOM JFS:ail' eCI 1\\I8s.11 MelX'ino,Regiatel'of Wills Waahington County COlUrt House WaahJ.ngton,Fa.15301 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS , HARRISBURG 17127 January 31,1972 Inheritance Tax Protest Board Bureau of County Collections -I Department of Revenue Harrisburg,Pennsylvania Re:Estate of Joe Latini File No.63-69~506 County of Washington Gentlemen: :.~:.. ...~.:'" Pursuant to the prov~s~ons of Section 1001 (1)of the Inheritance and Estate Tax Act of '1961,a PROTEST is filed against the action of the Register of Wills of Washington County allowing the family exemption claimed on the Statement ~f Debts and Deductions filed December 17,1971 in the Joe Latini Estate. A review ~f our record discloses that Mr.Latini's Estate,reported ' for inheritance tax purposes,consisted solely of a parcel of real'est;ate'.' owned jointly with his daughter,Annie Latini. Protestant contends the family exemption is not a proper deduction because the exemption cannot be claimed against jointly owned property.See Stevens'Estate 434 Pa.259. .I I i, I Ij ! I II1 It is the Protestant's position that the family exemption is not , •proper deduction and,therefore,should be stricken from the'Statement of Debts and Deductions. -,~:.ry truly YOU~s,(?, -/';.:;J~-/~~.~G/\~e~7~"'-;;/' Robert L.Schrift,Acting Chief Inheritance Tax Division " ,'\ PeterJ.McHale,Director Bureau of County Collections FOR: .--,"1 i, "! I "!lI.~ I'~~~=~~~,~··-~---.;1-------------- I.......,......-- ,-l'RLS:PM/dea!'("In i I;I .----~i-'---'cc:Russell Marino,Register,of ,Wills t.__,--I ,.__cc:Annie La t ini ,Surviving Tenant I!cc:John C.Rogers,Esquire,1----1-·,Washington Trust Building L~_~[~~~.._'.~.-!.•-~~i~~~7;~~7'Pennsylvanill 15301 .._.,.-._-.._-.,-._.--....- 2%Tax on $$----------lr.o:I RECEIYED ONE HUNDRED FORTY-EIGHT and 95/100 Annie Latina -EXcr. From:ATTY.JOHN RODGERS Address 63 SOUTH MAIN STREET ...-,-............--...............--........--.......----dollars representing Pennsylvania Inheritance or Estate Tax due from the following estate: liASHINGTON,PfiNNSYLVANIA 15301 2,216.46 132.996%Tax on $$----------" File No.63..69-506 Date of Death__l_O_-_3_-_6_8_---l 15%Tax on $,$• $---------0 $,---------1tJ 15.96$,-----'------" 132.99 $,-------- %Tax on $$11I Estate Tax,Act of May 7,1927 TOTAL TAX CREDIT Less five percentum of tax if paid within three months after date of death I(fs interest ai.~3~",of __%U:.om:-=-_ to Date Remarks: Date of Payment __D_c_c_e_JU_h_c_r_2_3--',"-----1_9_7_1 ---l Name of Decedent _O_U_I_S_E_P_P_I_LA_._T_oo ---1 County __W....::.:AS~H=I::..;;.NG....::...::.T....::.O.::....N _I MJR 148.95$=======:I~SEA L NOTE:This Triplicate Receipt ta be retained lor audit pJ:Z~l-4 TOTAL AMOUNT PAID ~-."<..,',.'"j 'I/V',t'Received by......._..=_..~\-"".~_._.."_,...,.._.Y.._.J'.-__,,/~I...:.."".........:/...,.-;.._...._::--• NOTE:In accepting the transfer ·inheritance tax an future estates,prior to the death of the Ii'fe .~(Signature).I,}. tenant or tenant for years,as evidenced by this receipt,it is understood that the Commonwealth shall .",'.J.:~r ,U~ nat be precluded or prevented from hereafter assessing additional inheritance tax at the death of the '\,./"--../-'--'"'",.,J ... life tenant or tenant for years whenever it appears that such additional tax may be legally due and -•(Tirle) collectible for any reason whatsoever.v