HomeMy WebLinkAboutOC1969-0608 - ESTATE OF GREEN..,'
RCC-411 (4-,4)
COMMONWEAL.TH OF.PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
1NtiERITANCE TAX DIVISION
RECOMMENDATION OF THE DEPARTMENT
OF REVENUE TO COMPROMISE OR
WRITE.OFF TAX CLAIM WashingtoD COUNTY
Estate of Max Green
Date of death March 19,1969
County File N037-221-9 Bur.File No.63-69-608
Date of fj Iing of Apprai sement ~N~o!.ln.ueii..-_..
Name and Address of Attorney Zeman &Zeman -Zeman Law Bldg.Canonsburg,Penna.15317
Name and Address of Personal Representative Ida Green -address unknown
Date on which current and active lien was last filed--:N~o~n~e:.....-_
Action initiated by Madge Finney
(NAME)
Appraiser II
(TITLE)
October 8,]975
(DATE)
Real Estate ..:;;;-~O..:;;;-:--_
Personal PropertY·_--62L.L,-*3~0~Ou.I..llOUlO,--_
Transfers "'"""":"..:;;;-~O~-::-::---=--=---------
Gross Estate .=:.2,L',:&3,:,0,:,0....,:,0,:&0 _
Debts &Deductions ~2.L'.:J!!.3~O~0~.~O~0:--_~_
CI ear Value ~-..:;.:O;.;-:.:;.....:E=..!s~t:::..:a~t:::..:e=--=I::..In.....sl:t.::o~lLYL:lel&lln.....t
Tax Assessed --.:0:--_
Tax Paid -_0=--_
Ba lance of Tax Due _-=-~O~-::...-_
Interest to Date --:O~-----------Toto I Amount Due _---:-::.;0::.-:::.-._
It is hereby recommended that the inheritance tax record in the above estate be adjusted as follows:_
IIClosedll
A proper investigation has disclosed:The decendent,Max Green was 67 years of age at the
time of his death.His estate cODsisted of no realty and personal property
of $2,300.00.His deductions were the funeral bill,opening and closing of
the grave,Atty fees,and Eaecutor fees would render this estate Insolvent.
The Atty.has not been the least bit cooperative in filing any forms or
giving me a.,new address for the executor•
Enforcement letters have been returned asundeliYe.ab1e
I recommend this estate be marked closed.
(ATTACH ADDITIONAL SHEET IF NECESSARY)
Investigated by Madge Finney
(NAME)
Appraiser II
(TITLE)
October 8.]975
(DATE)
Approval recommended by rkkJA\Q Wl~,-District Inheritance~Tax Supervisor.
Date 10-8·7S
J.6-{d-..,~Approval Recommended on -L-.IC-..~=-_Approved on ~;>"""r-----------
///(D··'·-:!:J'lJ
./l-f-ch~(,-'-(77&;Signed _
FOR ATTORNEY GENERALuor2'(1~75
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LAST WILL AND TESTAMENT
KNOW ALL MEN BY THESE PRESENTS,That I,MAX GREEN,
of the Borough of canonsburg,Washington County,Pennsylvania,
being of sound mind,memory and understanding,do hereby make,
publish and declare this as and for my Last Will and Testament,
hereb~revoking and making null and void all wills or writings
in the nature thereof by me at any time heretofore made.
FIRST:I direct the payment of all my just debts,
funeral expenses,costs of administering my estate and transfer
and succession taxes as soon as may be convenient after my decease.
SECOND:All the rest,residue and remainder of my
estate of whatsoever kind and nature and wheresoever situated,of
which I shall die seized and possessed,or to which at the time of
my death I may be entitled,I give,devise and bequeath to my wife,
IDA GREEN,absolutely and in fee.
THIRD:I do hereby nominate,constitute and appoint
my wife,IDA GREEN,as Executrix of this,my Last Will and Testament.
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IN WITNESSfi'~HE~9F'I have hereunto set my hand and seal-~J!J day'of 1964.this
Signed,sealed,pUblished and de~lared by the above named testator
as and for his Last Will and Testament,in the presence of us,who
have/hereunto subscribed our names at his request as witnesses thereto,
in~he presence of the said testator,and of each other.
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RCC-81 (2-64)
COMMONWEALTH OFPENNSYL VANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
IN YOUR REPLY PLEA8E
REFIER TO .37-221-4
NOTICE OF FILING OF APPRAISEMENT
YuffiION O.BUTIER Informant
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In Re:Est ate of S_ARA,;..:.._H---::J_A_NE_,;..:.BU::....:-T..::,IE,;..:.'R...:........::a:!.../.::kt..:./a=--_-..
WASHINGTON________________County -File No.
De ar Mr.Butler:
63-69-607
You are hereby notified that the ori~inal
appraisement in the estate of Sarah Jane Butler a/k/a
has been filed in the office of the Register of Wills qf Washington
County on May 15 ,19~.Said appraisement reflects the
following valuations:
Real Estate _-"--..:6~.cO::..::0~0:..!..~OO~__
Jt.Held ~""----3..1.:t2::.::6:::1:4.=..::.2::.::6:....-_
Transfers _
Tota1 ~-...;l9"*,.&201.l6''''LI...•...261oL---
As to such tax that is paid within three months from date of
death,a five (5%)percent discount is allowable.As to any tax that
remains unpaid after one year from date of death,interest at the rate
of six (8%)percent per annum is charged.
Any party in interest who is aggrieved by an appraisement may
appeal therefrom as provided by law.
Date ==Ma=..yL-.:l::.::5....z.,-=19~6::..9~_--'-__Signeyd~a~<Q~
Title W.R.CHANEY:CHI -,~PRAISER
DATE OF DEATH:December 10,1968
Note:This is not a bill.
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RCC-39 (ll-55)
COMMONWEALTH OF PENNSYLVANIA.
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of BUTLER,
(Last Name)
SARAH
(First Name)
J..
(lnitial)
DATE OF DEATH 12-10-68 FILE NO.63-69-607
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 itern in the last column to the right in Schedules "A","B","C",and "E".
Dated:0~5£::.-::.!1<L5:::.-6~9L--_
12-10-68
REPORT OF THE REGISTER OF WILLS
REGISTER OF WILLS
Dated:..::.05=:..--=1::.::5~-.=.6L-9 _
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 de except as to those items where a greater or
lesser amount is set forth in the last column to the right in Schedule'",which eater or lesser amount represents the sum
allowed as a deduction.
VALUE AS REPORTED VALUE AS APPRAISED
$5,000 I OQ $~,9Q.q-9--3,')I)\2 ~~~~I :)
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
1 261.J.26
8 261 26
1.397.00
6,867 26 7,867
VALUE AS REAPPRAISED
$-------+--
Valuation of life estates or
FOR USE OF REGISTER ONLY
Tax on $---:--+----:-_2%
Tax on $7,P.h?26 ~
Tax on $5%
Tuoo$lK
Tax on $15%
~~ptioos *
Total Estate -+-__
TOTAL TAX
COMPUTATION OF TAX
$-----....,.......,...-+-.......-
$--:4~7~2~O=--3
$-------+--
$-------+--
$--------+--
$..1__
(*)As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
Less tax previously paid
BALANCE
Less 5%of tax if paid within
3 months after death :::::::::::::!:t====
TOTAL TAX BALANCE :------<1-_"PAID $-Je
BALANCE OF INHERITANCE TAX DUE $C-Add interest at rate of 6%from_____to $
AMOUNT OF ESTATE TAX ASSESSED $L-
Estate tax paid $l-
BALANCE DUE $--~
Add interest at rate of 6%from
------Ito-----
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason,
same should be noted below,with short explanation.
Will
Administration !No.
IN THE
Year .
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
$AM.HcJJ\N.:E BUTLER
Deceased
Late of
County of
BURBETTSTOWN
WASHINGTON
e"'-'"
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
~.
FILE NO Q3..:=6,9~6.rl.L ,,..
COUNTY .., ,..w.~~~.~~~,~"..
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DEPARTMENT OF REVENUE
.~-BUREAU OF COUNTY COLLECTIONS
HARRISBURG.PENNA.17 1027
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX .,
APPRAISEMENT
DATE May 15,·1969'
Whereas,,..,,..e,~~t1,.h ~~:~:tJ?,~~,+.~,r.~/~!I3:,,'late of ,~~,g~~.~,~.~,'?~,~,,.,".
in the County of ,,:vf~~~~~g~g~,,,..,Commonwealth of Pennsylvania,having died on
the +.9..~.h ,day of ,p.~.<?~1?~.:t::19.§?..,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,..,..........................W.~.R.~.....C..b~.n~y...................................................................,an appraiser duly appointed ac~ording 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 afe 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 AppraisementDescriptionofAssetValu'es Made for Inheritance
Tax Purpol8s
$
REALTY:
A 2-story frame house and garage and 11.23 Acres of surface
situate in Jefferson Township,Washington County,Pennsylvania,
For complete description see Deed Book 526,page 127.6,000 00
JT.HELD:
U.S.Savings Bonds in the name of Mrs.Sarah T.Butler
or George W.Butler.969.31
U.S.Saviruzs Bonds in the name of Mrs.Sarah T.Butler
of John A.Butler.776.11
US.Savinfrs Bonds in the name of Mrs.Sarah T.Butler
or Marion O.Bulter..1,477.80
U.S.Savings Bond in the name of Mrs.Sarah 'to Butler
of George William Butler.10.26
U.S.Savings Bond in the neme of Mrs.Sarah T.Butler
10.26 I
of David Wayne Butler I
U.S.S,qvings Bond in the name of Mrs.Sarah T.Butler I
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or John Wavne Butler 10.26 I
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U.-S.Savings Bond in the name of Mrs.Sarah T.Butler I
or Miss Kathlee Ann Butler 10.26
~
Total Jt.Held 3,264.26 3,264 26
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Total (L26J...26
...........................,Penna.
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.WASHINGTQ1'L County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
..................$.~l.I .J.A.:.~l3.Y.1'~1:\..~/.~/~.
Deceased.
Late of
.....:s.JJ.~q~',l'r.$.r..9WN .
Date of Death,.I:l.~~~.IIl~~!..J:Q~:L..9.9..?.
Apprat"semel!t Docket Vol.,').7..
Page,??:I:::::4 No..~'J.:::9..9.~.9.97..
Filed in Register's Office,~y .+..5..,J9 99
Amount of tar due,$.
DEPARTMENT OF REVENUE
Received,
Examined and Approved,.
Wrote abo.ut Appraisement,
Appeal f,.om Appraisement,.
Enter:ed and charged,.
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FOIlll No,nCC-62 (12-66)THIS FORM REQUIRED IN ALL ESTATES WITH GROSS ASSETS UNDER $10,000,UNDER~SCTIO 7111 t-ACT OF JUNE 16,1961,
J;FFECTIVE JANUARY I,1962.(FILE IN DUPLICATE WITH COPY-OF WILL ATTACHIjD)..~7'~...'..;~\....~.".,'"'.-.),.,~i.t OFFICE OF THE,.~EG"STEROF WILLS ,~.
WashingtonCountyof ",'.'~,
Marion,O•.But1erR.D.#4,Burge~tstown.',Pa•. .. . .. . .. . . .. .. . .. . . . . .. . .. . .. ,~~'~.of .(Name).. ".."."(AddreSs)"'.'
.sworn·-·..~...,.:;.'"1 "".',.,.I.nformant
belOg duly -'-",---mmSARAiimJANE-Bvrttkt~l';i~,~;es a~d ,sa}s that he IS the ---m-----m-~~~~1i~"---m-m-m
,of the estate Of_.m.SA8M1nT..*mDUT..~m whose last residence wasn ~.._~~.~~1.m~_~g~'t~.~~~~_I l~fferSot,(No.)(Street)
Township,,,Pennsylvan1n.........,'.t ::•.":..:,;.;.~:.,..!'DecembG·r 10,1968.............~.._~____n_.aeceased,and that die whole of the estate of saId decedent,who dled,__.•...._..._.
(Clty,Borough or'Townshlp)'..•....''(Date)@,
consisted of:', .. ''.;',.•';,. ,...,,:.--
--------------.---•.-;---;• • •'.'.'. I ~;C •,,',:.,.'.,...• :f:;;JP
REAL PROPERTY
REAL PROPERTY IN P:ENNSYLVANIA.WITH'STAT,EMENT.OF'MORTGAGE ENCUMBRANGES VPON EACH.PARCEL 'AT DEATH OF DECEDENT,
WHERE PROPERTY HELD AS JOINT'TENANT OR TENANCY BY ENTIRETIES,GIVE NAMES.ADDRESSES Aim RELATIONSHIP OF OTHER OWNERS.
Real Estate.
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Estimated
Value
.,
81tuate1n Jeffe~·son ,TOWllf:lhfi;p".Wa$h1ngtOJJ Go.unty,,,.P0J)n.sy~v~p~a,>
.''.~.',...$>
For eomple.t~doscrip-':lon see Deed Book 526,Page 127./710
..:~.
$-i,eee.ae
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Personal Property
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TOTAL:$it.~l60•00
,,
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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 oy 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 intE;lrest in the decedent's
account at the date of death and the type of account,acco1iht number and the exact name or nam~s in '
which the account is registered./I
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u.S.SAVINGS 801IDS in the ,name,of
MBS.SARAH,T.BUTLER or GEORGE W.BUTLER
For eomptete descrip1fion $ee Xerox of Bqnds attached
anti made\a,part,hereof,,and marked Schedule "An
,,.U,•.S.SAVINGS BONDS.in,the name .,of,
US.S",
¥or.,complet~description see Xe~ox,of Bonds attnched,
marked Schedule nil"
u.S.SAVINGS BONDS in the name of
OS.'SARAHT.BUTLER or MARION o.BUTLER
Fo~complete description see Xerox of Bonds attached
andmadGa part bereo~nd ~kedSchedule "C"
(;
....$25 ..00n.S.'SAVINGS BONDS 'in tho 'Owns of '1
MRS.SARAH T.BUTLER or GEORGE WILLIAM Bt1.TLER $
MRS.SARAH T.BUTLER or DAVID WAy'NE BUTLER $
MRS.SARAH T.BUTLER or JOHN WAYNE BUTLER $
MRS.SARAH T.BUTLER or MISS KATHLEEN ANN BUTLER $
(For complete description see xerox '01 Bonds attached
,..&.----~-;-
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 na~e,'with right of access by 'another as agent or deputy,witJi.the exception of the following:-
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX,,
THIS SAFE DEPOSIT BOX RENTED
IN NAME OR NAMES OF
.i •
RELATIONSHIP OF JOINT
HOLDERS TO DECEDENT
N
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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,contingentor otherwise,in estate.)are involved,set OR NO AT DEATH OF IN ESTATE"forth this fact.)DECEDENT,
Marion,0 Butler son ves r~l-<fT /f-/1/3
D n IlA-Pa 1M?1
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GeO'l"O'A W RnotlA'I"son VAS 1/3
104 ,Sherard Drive
Wasbington,pal,15301
John A 'Rn+'I°r son yes ,1/3,
Hincrest Ave
New Castle.Pa.16101
".
,,
...\..-...~RESIDENT DECEDENT DEBTS AND DEDUCTIONS CLAIMED
~.....
N·eTE:List first five items in the spaces so provided,observe notations thereon,and instructions.~.
Funeral expenses paidLEEFUNERALHOME
r-D_E_B_T_°_R_C_LA_IM-.~_~.".__._------N-A-T-U-R-E-O-F-S-A_M_E -.-__A_M--'O--'U--=N......:T'r-----ioTHIS COLUMNfltEGISTERONLY
$1.233 )0 $
Familyexemptibn (will notbe allowed unless
decedent died residingw'ith:a spouse or children.)
Frank C.Carroll•.bQ.u11'e
Administration Expenses 0
Counsel fees o.too 1m
Fidu~iary 'commission 0
OTHER DEBTS ;AND 'cLAIMS
(0)See Note below..'
JOG'Bertovicn
Kurtz Mon~ent Co.
"..opening and closing grave
f..scription
50 JO
14 ~O
,.,',.
I I ;
•f·-
:',f:.,",I,
,.
./, i
Total 1,397 00
Note:The estate agrees to advise the Register of Wills if the amount actually paid in settlement of any fee,commission oi'debt is greater
or Ie.ss than the estimated amount claimed and allowed.;,.M"._(2n ~.//'7./1
'.'.....~Z.ft1-?/7'l'/~.~?-t-t ~J'f ISubscl'lbed and SWOI'n to before me this.. . . .. . . . . . . . . . . .. . . . ..!/f'.v.....f":..k-.. . . . ............."I''f"......t I~~U";lt D.orman'
12th.'."March 69 4 ".
............~.dayof ~,19.....It'.D:#(Si~;;i N~;';b;;;.....~~~~~~.·:~.clii~~·llur.$~~~~t::::::;i2~······
My CommiSSion EXp:a.res:·421'11 1,-1912.
Having been dUI/Sn a~c~ng to law,I _do hereby certify that the above appraisement is?P in conformity with law on ;nis
..........................~dayOf···~7··············:~'../7 ~..~!/.............~.~~C'........-c:/..•,Appr et
In the event that any future interest in this estate is transferred in possession 01'enjoyment to collatel eirs 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.
I,the undersigned duly elected Register of Wills in and for ...County,Pennsylvania,do respectfully
report that I have allowed debts and deductions in the am ts claimed by de t as to those items where a greater or lesser amount
is set forth in the last column to the right in said schedule above,which great I'or I s ount represents the sum allowed asa deduction.
Dated:.~~..~."~"'..~Ytk./:........~.({.WJ){~.d 'Register of Wills
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Fonn ;\0.RCC-62 (12-66)
WillAdministration lNo ,..Year .
IN THE
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MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
SARAH JANE BUTLER,ajkja
SARAH T.BUTLER,
Deceased
Late of Jefferson
......................eo,...
County of Washington .
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
'Vd "00 NOH)NiHSVM
S111M .:40 H31SI~3tl
ONIH'tt'113(~Sn8
IS E Ud 6 HdV 69,
-Q 311 ~
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