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Home My WebLink AboutOC1969-0722 - ESTATE OF KONIGSBERGCOMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS --~ 7 .{l,;{ J RESIDENT DECEDENT COUNTY OF WASHINGTON IMPORTANT: 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~enue. (Section 703 of the Inheritance and Estate Tax Act of 1961.) IN THE MATTER OF TIJE J;:STATE OF NELLIE KONIGSBERG, atk/a NELlE KONlGSBEB.G, a/k/a NELLIE DEUTSCH (STATE FULL NAME OF DECEDENT) Late of __ _l(W""--"'a"'s'-'h""'i..,.n"'lgt,_.._,o""'n""'----------- State of _ _.P----"'ei.l.n.LJnCUJs-.'/yc..~1uv<-<a_......,n..Ljaa~------·} county of _ __JWU'....t:a~s.u.h ..... i .... n~gt=>-"'o=!.Un~------,--~· ss: County } AFFIDAVIT OF EXECUTOR ABMINtS'fRA 1'<7R Executor Betty Jean Geffrey --------------------------~----Administrator of the estate of the above-named decedent being duly sworn, depose and say Decedent died _....J:F)...e~::a.hur...Jlu.ld8..1r~y~"'2o..18.L, _ _.1_.9:2-'6u..:;9~--, »jt {testate l.eaving a last wi II, copy of which is hereto attached.,} (MONTH) (DAY) (YEAR) -in4e&tel'& Name and address of attorney or } other authorized repres.entative to whom S. Barry A ndersi..l..onn.l..._ ______________ --'-------- all corres.pondence should be mailed. 617 McKeari Avenue, Donora, PA 15033 That as such Executor . deponent is familiar with the affairs of said estate and the property constituting (EX ECU TO R·ADMINIST RA TOR) the assets thereof and their fair market value. That at the time of death there w.as 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 IN WHICH DECEDENT RENTED A S.-<FE DEPOSIT BOX None. THIS, SAFE DEPOSIT BOX RENTED IN NAME OR NAMES OF RELATIONSHIP OF JOINT HOLDERS TO DECEDENT That the contents of said safe deposit box or boxes are itemized under Schedules ___ of this return, with the exception· of the following, for the reasons hereinafter set forth: That 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, givi~g the amount stili due at death, name of mortgagee, date, rate of interest, and book and page of record thereof. It also sets forth in the columns provided therefore the assessed valuation of each of said parcels, the estimated market value thereof as of date of death of decedent. That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal property wheresover situated owned by the decedent at the time of death; all moneys left by the decedent at the time of death, whether in decedent's immediate possession, standing to decedent's credit in banks of deposit, savings banks, trust companies, or other institutions, whether 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 in4ebtedness of the United States to the de- cedent; all obli¥ations, 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 of death; 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, left by decedent, together with the fairly, estimated market value thereof; all bonds and mortgages held by decedent and· of all claims due and owing decedent at the time of death, and all promissory notes or other'instruments in writing for the payment of money of which decedent died possessed, of whatsoever na'ture, with interest thereon, if any, giving the face value and estimated fair market value thereof, and if such estimated fair·market value be less than the face value, it sets forth briefly the reasons for ,such depreciation as to each item; all moneys payable to the estate from life insurance 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 l)usiness. A copy of the co-partnership agreement, (if oral, a statement setting forth the nature of the agreement) together with a statement setting forth the character of the business, its location, and such other facts pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest therein must be submitted. It should also set forth in itemized form, together with the fair market value thereof, any other property owned or bequeathed by the decedent at the time of death. The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry contained therein and in the case of transfers ofproperty, real or personal, within two years of decedent's death, in contemplation of decedent's death,· .or intended to take effect in possession or enjoyment at or after death, said schedule sets forth the nature and value of such property, to whom transferred, the relationship of the transferees to the decedent, the proportionate share received by each transferee and all other facts of a pertinent nature regarding said transfers. In the case of transfers intended to take effect in possession or enjoyment at or after death, there is also attached to the schedule a co~y of the deed,· trust agreement or other instrument creating the trust. Ther•~ is also set forth in said schedule a list of all property, real and personal, with its value, which passes at decedent's death by virtue of the exercise by decedent, either individually, 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 £ 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 ":esti ture of real estate and the date of acquisition of personalty, plus the name, address and relationship, if any, of co-owners to the decedent. That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts and deductions claimed for and on behalf of this decedent's estate, including funeral expenses paid; family exemption, where applicable; costs of administration of this estate; counsel fees and fudiciary's commissions paid or to be paid; cost expended for burial trusts, tombstones or gravemarkers, and reli- gious services, in consequence of the death of the decedent; debts and claims owing and unpaid at time of death; taxes accrued chargeable for period prior to decedent's death (except those allowed under Section 651 of the Inheritance and Estate Tax Act); together with a statement of collateral pledged for obliga- tions, if any. It is agreed that the fiduciary will present proof of said claimed obligations upon re- quest, that if the amount actually paid in settlement of any fee, commission or debt is less than the estimated amount claiming and allowed, that the same will be reported to the Register of Wills, and that the amount of tax assessed can be reassessed in accordance therewith. That the totals of the appropriate columns in Schedules "A", "B", "C", "E", and "F" as directed therein, have been carried forward and properly registered in the Summary. Subscribed and sworn to before me this ................................ . ················" ... ?:~.~ ............................ day of ........ ?.~P.~.~.!E-P.~E ............... 19 .. 7. . .?. ... .. ................. ~w.!Ul ..................................................................................... . TWILA ALVAREZ, NOTARY PUBLIC MY COMMISSION EXPIRES MAY 12, 1980 DONORA, Wt1SHINGTON COUNTY, PA. ··········~~~~-=--~-~--~-~· (Street Number) .......... P..i.!.tf?.P..~~.g~.~ ....... 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", ~nd in case the assets include rare and unlisted securities, securities of close or family corporations or an interest in any co-partnership or business, that the data and statements required under the paragraph above relating to Schedule "B" are attached. Also make certain that column #1 in the "Summary" has been properly completed as above-directed. RCC-34 ('1-e•U COMMONWEALTH 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. Where property held as joint tenant or tenancy by entireties, report on Schedule "~". Property hf'ld by the de.cedent as tenant in common with another or others, should be identified as to quantum of interest and the estimated value should be that of the decedent's interest only. The real property located In the Commo[lwealth of Pennsylvania should be (1) (2) (3) described by lot and block number, street and street number, together wl th DEPARTMENT a general description of the property, with a reference to the record of the ASSESSED VALUE VALUATION conveyance by which the decedent took title; if a farm state number of a-FOR YEAR OF ESTIMATED CAUTION cres; also statement of mortgage encumbrances upon each parcel at death DECEDENT'S MARKET VALUE (Do not write of decedent. Taxes, assessments, accrued Interest on mortgages, etc.,are DEATH In this spoce) to be listed on Schedule "F" and must not be deducted from this schedule. None Insert this total opposite "real property", Schedule "A" in the X X X X X "As Reported" column on the last page of this return. NONE 0 / ·~ RCC-35 .. COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "B" PERSONAL PROPERTY INSTRUCTIONS: This Schedule must disclose all tangible and intangible personal property owned individually by the decedent, at the time of his death. Property owned by the decedent jointly with another or others must be listed under Schedule "E". Inta~gible personal property, titled in the name of the decedent, but payable at death to another or others, including but not limited to P. 0. 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 NO• ITEM List and describe fully UNIT VALUE ESTIMATED MARKEl' VALUE DEPARTMENT VALUATION (Do not write in this space) 1 2 3 Mellon National Bank and Trust Co., Donora-- Checking Account 200 shares Westinghouse Electric Corp., common stock, at 66-1 I 4 100 shares Carter-Wallace, Inc. , common stoc f\., at 17-3/8 Insert this total opposite "Personal Property", Schedule "B" in the "As Reported" column on the last page of this return. X X $ 1,235.60 13,250.00 /3, ;:<, $'(), (J cJ 1,737.50 ~ 16,223.10 {I I /_ )-)-3 i /0 t:"/ 11last Mill anh <ITtnfam~nt I,. NELLIE KONIGSBERG, of Donora, Washington County, Pennsylvania, do herebymake my Last Will and Testament and revoke all Wills by me at any time heretofore made. All of my estate, whether real, personal or mixed, and wheresoever the same may be situate, I give, devise and bequeath to my two children, Joseph Konigsberg and Betty Jean Geffrey, their heirs . and assigns, in equal shares. I hereby nominate and appoint Joseph Konigsberg and Betty Jean Geffrey as co-executors of this my Last Will and Testament. seal this IN WIT_NESS WHEREOF, I have hereunto set my hand and. (,TIL day of July, 1956. Signed, sealed, published and declared by the above named testatrix as and for her Last Will and Testament, in the presence of us, who, in her presence, at her reque~t. and in the presence of each other, have hereunto subscribed our names as attesting witnesses. \_' J l\ftirntutt ~tuh' uf 1)Jcnttu!lltnmiu, ~ nu: C!humtn uf rthwl)ittgtun \ Personally before wr, the undersigned nythority, a ....... ; ........ NQ.tgr.Y. .... P.11J?..U9. ......................... .in and for ~aic County and Stntc, nppeared ..................... J?..~:~tY. .... J.~.~P.:. ... Q.~~f.r.~Y ........ ~ ................................................ :who, being duly sworn according· to law, deposes and says that she is the executor Of -ntltntttis-ti'a-teP-of the estate d Nellie Kqgj.,g§J?..~;tg./..N.~H~ .... K9.n!g_~{!?.~.:r.g.f..N~1H~ .... R.~.'Y.·.~.~.~thased, th:~t the foregoing schedules constitute a complete in\"entory and appraisement of the real and personal estate of..~.~J!!,~ ... ~J.!:11Yf!?.'!?.!fg_{.~.~~i~ .... I<"onigsberg deceased, except real estate outside thr; Commonwealth of Pennsyl\"ani:~; that the fi~l1Efes 1~pposft~ e~12fi item of real and pcrsoml estate in the foregoing scheclull!s :1re determined and stated by the undersigned to be the fair value of said items as of the date of the decedent's death,.based upon a just appraisement of each item m::cle by the above named Executor t\tinniTistT:rtor. 3-wo;n and subsc:ribed before me this ........... ?.th..... l ~ 9-1 ~ ~ JA A day of ............. §.~:~~:P.'!?..~.E..... .. 9..7..7 .... I P/2 .......... . .. .............. : .. ~.: .. ~;o;_x~~f1~i;t~~~~;·"'"""; ...... ;~-;GA~pu"rc ..... · ···:·z................. llJ+& MY COMMISS~ON E)(PIRES MAY 12. 1930 AD~IONAL INSTRUCTIONS l. Wf'!OMv~~~~>Tl\illiSIDbiltrfj!e,cd within three months ~1fter appointment of personal representative. 2. A supplemental imentory must be filed \\:ithin thirty days of discovery of additional assets. 3. 1 Original and 2 Copies and 2 HCHI-34., Under $10,000; 1 Original and 2 Copies and 2 RCRI-33, Over $10,000, including Copy of ·will; 1 Origin~1l and 3 Copies and 2 RCIU-:33, Over $50,000, in-· eluding Copy of \Vill and copy of Federal Estate Tax Return. REFERENCE FOR ADDITIONAL COPY Act of 1947 P. L. 513 Sec. 5.2, 72 P. S. 4844.2 llttn.rtttory att~ 1\p.pnti£Pltt£'tt1 of the goods and chattels, rights and credits which · were. Nellie .Konigsberg/Nelie Konigsberg/ _ Donora of ........... Ne-l:lie-· .. Bel:l:t·eefi ............... ; ............................. Jate of .. : ................................................................................................. .. Washington County, Pa., taken and made in conformity with the above affidavit. DOLLARS CENTS REAL ESTATE None. PERSONALTY Mellon Bank N .A., Donora OffiCe -checking account 1,235 60 200 shares Westinghouse Electric Corp. Common -66-1/4 13,250 00 100 shares Carter-Wallace, Inc. Common-17-3/8 1,737 50 TOTAL ----------p16, 223 10 • i I I ~ -..... 0 -:::1 -<:! <: ..... ;:s NOlt.'~JIHS'V'M .... "'-3 Cl "' lr\ ;!0 '':JLSI!'.\3" :J:: t.l::! '··~·. v Q t:-: ~ ~]_I ~H!Vil.L3 A.J.\~~VH ;:s I t't1 ~ <n :->::. "'-3 () trf ::::. "':3-I ~;:,. 1 f 21 Wd -! I ,.,s LL ~ ~. :tf:.Ul ( (jj, : ! "' -J 0 ~ ~ () ta -, . .., l I ~ ;:$ ..) . ~ "' () ~' ' i· ;:s a '• i :.1 .... ~ 1-' i l i : RCC-)6' C~N,t:!r:\TF\LTII OF PF:-,rNSYL\i.~:-IU. 'T!L\.NSFFI\ I:\HEl\ITANCE TAX H.ESI!1E\'T l1ECEDE\fT SCHEDULE "C" TTUNC:FETtS (1) Dirl rlecedent, 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 rlecedent, within two years of death, transfer property from himself to himself and another or others (inclurling a spouse) in joint ownership? (Answer yes or no) ________ _ (3) If the answer to (1) or (2) above is in the affirmative state: (a) Age of decedent at time of transfer ------- (b) State of decedent's health at time of making the transfer. (Note 1), (c) Cause of decedent's death. (Note 1), (4) Did decedent, in his lifetime, make any transfer of property without receiving a valuable or adequate consideration therefor which was to take effect in possession or enjoyment at or after his death? (Answer yes or no) _____ _ (a) Was there any possibility that the property transferred might return to transferer or his estate or be subject to his power of disposition? (Answer yes or no) _______ __ (b) What was the transferee's age at time of decedent's death?------- (5) Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration therefor unrler 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 en.Joyment of or the right to income from the property transferred? (Answer yes or no) -------- (b) The right to designate the persons who shall possess or enjoy the property transferred or income therefrom? (Answer yes or no) ______ _ (6) If the answer to (5) (b) above is in the affirmative, state whether the right was reserverl 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) Dirl rlecedent, 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 conld revert to rlecedent 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 hl.ter- est of the beneficiary reserved in th~ decedent alone or the decedent and others? (Answer yes or no) ________ __ NOTE 1: The answers to these questions should be supporterl. by affidavit by the attenrU.ng 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 prcperty transferred, it's fair market value at date of death, dates of transfers and to whom trrmsferred, with relationship of transferees to decedent, if any. Submit copy of any trust fleed or instrument, if trans- fers are claimerl to be non-taxable, also submit detailed statement of facts on which said claim is based, NOTE 3: List applicable property below i.n manner in which provided in Schedules A, B, or E. ITEM DESCRIPTION MARKET VALUE (Es tlma ted) DEPT. VALUATION (Dept. Only) ----'-----------------------------'----------o!----·---·----·----· Insert thls tot.1tJ opposite "Transfers", Schedule "C" in the "As Reporteri" column on the last page of this return. 0 h COMMON~'EALTH OF PENNSYYLANIA TR~NSFE;R INHERITANCE TAX RESIDENT DECEDENT BENEFICIARIES AND ADDRESSES State full names and addresses of all who ave an interest, vested, contingent or other wise in estate) Betty Jean Geffrev 1903 Berkwood Dr. Pittsburgh, PA 15243 Joseph Konigsberg 215 Ninth Street Donora, PA 15033 SCHEDULE "D" BENEFICIARIES RELATIONSHIP SURVIVED (If step-children or illegitimate children DECEDENT are involved, set STATE YES forth this fact.) OR NO dau~hter Yes §'on Yes - DATE INTEREST OF OF BENEFICIARY IN ESTATE BIRTH one-half one-half Deponent further says that all the above-named beneficiaries are living at this time except below: NAME DATE OF DEATH RESIDENCE 215 Ninth Street, Donora, PA 15033 Will Administration t No. Year ........... . P.J THE :\lATTER OF THE APPRAISEMENT OF THE ESTATE OF Deceased Late of. County of Commonwealth of Pennsylvania REPORT AND APPRAISAL 'Vd ''00 NO..L~NIHSVM ~Tlll.\ :10 i;(USI03H 1 ~! V ill. :;· A -\ C~ '1 H -. j • 2 I ri'' }1 2t ~~ hd I c_:.) ""'--s ,.a -, -~ \.., -I ! -' ..... ' (Executor-Administrator must complete "As Reported" column #1.) 0 ...., '"d ~ .... .... ~ ~ 0 Ill .... e. Vl ::s Vl Vl "' 0 ...... ::s '"d ...., ~ Ill .... Ill .... -0 "' X '"d "0 Ill ~ r::r .... .... <'r 0 ~ "0 trl ~ .... Vl ,.. ,.. '< Ill ..... ~ ........... w Vl Vl () () ?" ?" ?" n oa > ::: . ;: : -..._... ..._... ~ -&l) -oo -&l) -&l) -&l) -&J)-&i)"(n-&J)-fP.>~ Vl c: ::;:: ::;:: > ~ to<: > Vl ~ ~-'0-o-.., [ > 'J! t:J ;.;. .......... C':I'V ..,_ 2. ::s <":: c... I .. -' •" . . COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG RCC-81 (6•73) 17127 IN YOUR REPLY PLEASE REFER TO Inheritance Tax Division NOTICE OF FILING OF APPRAISEMENT Betty Jean Geffrey (Executor or Administrator) In R e: E s tote of -----=N:.:..:e.,..l"""l,.,_l.,.,_· e"'"--'K::...:.::::o~n=ice!n~gl..!:s~b~e:::r~g'-------- ~~ashington County-File No. 63-~ 69-722 Dear Ms. Geffrey, You ore hereby notified that the __ o..::r_i_.g._i_n_a_l ____________ _ appraisement in the estate of Nellie Koningsberg has been filed in the office of the Register of Wills of l'Yashington County on September 20 , 1977 , Said appraisement reflects the following valuations: Real Estate _____________ _ Persona I P roperty __ ...:l::..:6:::...!.., =2=2~3:..!:•-=1:..:0:...._ ___ _ Transfers ______________ _ Jointly Owned-----------~~ T ota I -------=1=-:6"--'''-'2=2=3~.1=-0=-----~ 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 dote of death, interest at the rate of six (6%) percent per annum is charged. Any party in interest who is aggrieved by this notice m~y 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~ ..Z, Date 9-20-77 Signed~~~ Title t::?z: Date of Death: 2-28-69 Note: This is not a bi II. J . r • RCC-39 (5-68) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUMMARY Estate ofKoningsberg ,Nellie DATE OF DEATH 2-28-69 FILE N0.63-69-722 (Last Name) (First Name) (Initial) REPORT OF INHERITANCE TAX APPRAISER I, the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Wasbi ngton Pennsylvania, do respectfully report that I have appraised the real and personal property as reported in the foregoing return at the values set forth opposite each item in the last column to the right in Schedules "A", "B", "C", and "E". Dated: 9-20-77 ~~- iNHERITCETAx A~ REPORT OF THE REGISTER OF WILLS I, the undersigned duly elected Register of Wills in and for County, Pennsylvania, do respect- fully report that I have allowed deductions in the amounts claimed by deponent, except as to those items where a greater or lesser amount is set forth in the last column to the right in Schedule "F", which gr ater or lesser a unt represents the sum allowed as a deduction. Dated: -f-1 tJ_,.._ff-~-11-Jf---- INVENTORY Real Property (Schedule A) Personal Property (Schedule B) Transfers (Schedule C) VALUE AS REPORTED VALUE AS APPRAISED $ $~-----------+--- Joint-Held Property (Schedule E) TOTAL GROSS ASSETS Less Debts and Deductions (SCHEDULE F) CLEAR VALUE OF ESTATE Valuation of life estates or annuities ... ,............... $----------+-- ESTATE TAX ASSESSMENTS $ __________ .J..___ 16,223 10 FOR USE OF REGISTER ONLY COMPUTATION OF TAX Tax on$ Tax on$ 13 ;oo 1too@ Tax on $ -------------+--- Tax on $ ---------+---Taxon$ __________ +--- 5% 10% 15% $------~~~~-- $ ----------..,u...t.9111~(..,1ti~-=i:...__ $------------~---$ __________ ~---- $ _______ 4---- VALUE AS REAPPRAISED $ ____________ ~--- 00 Exemptions=========F== Total Estate _______ ~-- TOTAL TAX * (*) 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 BALANCE OF INHERITANCE TAX DUE Add interest at rate of 6% from --------to ----- !==~32=:1~:::193~3 $====~·== AMOUNT OF ESTATE TAX ASSESSED $---~--+-- Estate tax paid $ _____ ___.J __ BALANCE DUE Add interest at rate of 6% from --------~'o--------- $----------~--- $--------~-- TOTAL TAX BALANCE $ --------+--- pAID $ -----------'----- FOR USE OF REGISTER ONLY ADJUSTMENTS NOTE: Where subsequent adjustments are made to the above computation of tax by the Register of W. ills~or proper reason, ~t\ . \.o / l· / same should be noted below, with short explanation. 1\ ~ \0 ~ Will Administration ~ No. IN THE Year ........... . MATTER OF THE APPRAISEMENT OF THE ESTATE OF Deceased Late of . County of Commonwealth of Pennsylvania REPORT AND APPRAISAL ' . . ... --~- R C C-2 (2-64) COMMONWEALTH OF PENNSYLVANIA DATE 9-20-77 -. . ' DEPART-MENT OF REVENUE RESIDENT INHERITANCE TAX COUNTY Washington BURE~u·pF COU,NTY COLLECTIONS HARRISBURG, PENNA, 17127 APPRAISEMENT FILE NO. 63-69-722 Whereas, Nellie Koningsberg aka late of Donora in the County of tla.sbingtQD Commonwealth of Pennsylvania, ~aving died on the 28th day of Febma.cy 19_6_2, seized and possessed of an estate subject to Inheritan~der the laws of~ .Commonwealth of Pennsylvania; Therefore, I, -A' A~~ -./ .-:v7 ....-?A/ 1 J? an appraiser duly appointed according to law, having been designated to make /rair and conscionable ~raisement of the said estate, and to assess and fix the cash value of all annuities and life estates growing out of said estate, hereby file the following appraisement: In the event that any future Interest In this estate Is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance taxes at the lawful collateral rate on any such future Interest. Unit Appraisement Description of Anet Values Made for Inheritance Tax Purposes $ Pers: ' See copy attached to appraisement 16,223 10 I : .• i ' ' ... ; ' -· ' - ' --·' .• Having been duly sworn ~(1iUo law, I do hereby ~hl:t ~-ove ~~isement is made in con- formity with law on this 1 day of "'-/J-?'t A> .) 19__2,Z ~ /l~AA/~\--... /L---:n ..-v? ../1~ ~ dl-~ ~/ " tl/h.-_// _/~,;? ..., ~ ctl•:: L.-..-7 r- ~ ..If_ .. (1'1\lmber and~ ~ Ci?t.A ./ .-? A Lt1-;Jf J Penna. ( J'9lt Oftlee) , Ttl ashina±on C01mty RESIDENT INHERITANCE TAX APPRAISEMENT Estate of Nellie Koningsberg Deceased. Late of Donora Date of Death, __ 2_-_2_8_-....:6:....;:9;__ ____ _ Appraisement Docket /Vol., ----'3:...7.:...--____ _ Page, 231=9 N~.3-69-722 Filed in Registers Oflice, 9-20 19_:u_ Amount.of tar dtce, $--------- DEPARTMENT OF REVENUE Received, Examined and Approved, --------- Wrote abo.ut Appraisement, Appeal f1'om Appraisement, -------- Entered and charged,----------!' Form RCC-10 DEDUCTIONS ALLOWED IN j OFFICE OF THE REGISTER OF WlLLS Washington STATEMENT OF DEBTS AND DEDUCTIONS THE SUM OF . . . . • . . . . . . . $!; /P?o.Z..\ ~ DATE APPioVED . . . . . . . . I~=J.= .. Z? ~L'J~00~~ Reg~ of Wills, AgMI Q'7l' OF--------~--------COUNTY AND AGENT OF THE COMMONWEALTH ESTATE OF ___ ..:..N:....:e..::l:..l..:..i..:..e:,.__K_o:....:n..:..i_,g..._s_b..:..e..:..r_,g..._ ___ LATE OF ____ Do_n_o_r_a ______________ _ DATE DATE OF FILING APPRAISEMENT --------------------DATS: OF DEATH _.F_..e ... b,...ru....,.a ... :cy&J-_...2..,$._,,__..1....,9._,6,..9t-------- NO. OF VOUCHEit NAME OF PAYEE Register of Wills Burton 1. Hirsch Ohav Sholom Congregation S. Barrv Anderson REMARKS Probate Will and Short Cert. Filing Inventorv Funeral Services Funeral Services Le~al Fees AMOUNT 22 50 I) 00 920 00 75 00 100 00 - - ----~r----r----+-----------------------------4-----------------------------~------~---.. -----r---T----+-------------------------~-------------------------+------r--- COMMONWEALTH OF PENNSYLVANIA COUNTY OF Washington 1, S. Barry Anderson 1122 50 HEREBY CERTIFY, THAT. TO THE &li::•T OF 1\CY I<NOWLEDGii: AND BELIEF, THE FOREGOING 18 A JU,$T.,A,ND TllJ,.II!: SfA"C&:MENT OF DEBTS, FUNERAL EXPENSES AND EXPENSitS 01" 1\le.u1.e .r..on1.gsoerg ADMINISTRATION SUBMITTED TO THJt ESTATll OF .OECEAS&D, AS DEDUCTIONS I"OR dY?--. # S. ~. , ~v/':~.-.o-~'1: ----..:..:::=.__.:.;;_~~=-...,t--LI:Jl-JL-l!..!~:C:::SL:.'-~J:__ ___ (L, &. l SWORN ~Ar,tb SUB CRIB BEFORE ME THIS DAY 01' INHERITANCE TAX PURPOSES. ------=--L.) 18 ..2L 9?. -'// /~ « ' IIMX&-4 I (' ·~ /1{""' c r v ~M Z.~.tlfiRi PuBLIC m COMMISSION EXRIRES MAY 12, 1930 .P.QNORA.t WASHINGlW'l COUI'llY, fA. s. Barry Anderson, Attorney For Estate of Nellie Konigsberg --· 1 : . r .. _..., c Form No. REV-464 THI~ FORM REQUIRED IN ALL ESTATES WITH GROSS ASSETS UNDER $10,000. UNDER SECTION 701 OF ACT OF JUNE 16, 1961, EFFECTIVE JANUARY 1, 19S2. ('FILE IN DUPLICATE WITH COPY OF WILL ATTACHED) ~ --......... ,' .. OFFICE OF THE REGISTER OF WILLS SUPPLEMENTAL WASHINGTON APPRAISEMENT Countyof ______ ~----~--~~------------- ----~B~e~tty~~J~e~n~G~e_f_f_r_e~y _________________ of __ 1_9_0_3 __ B_e_r_k_w_o_o_d __ D __ r_iv_e~,~P __ it_t_s_b_u_r=g_h~,_P_a_._1_5_2_4_3 __ __ (Name) (Address) being duly sworn -actcor.dlng, to Ia¥'(. deRose~ and says thaAle is the ____ --=E=x:.::e:....:c::.:u=tr=-l=·x:::.:_ ______________ _ Nellie Konigsberg, a/ kt a .Neue 1\ on1gsoerg, (Exec .. Adm. Legatee, Etc.J of the estate of a /k/ a Nellie Deutsch, whose last residence was_2-=.;.1_;_5____:.:N-=..:i=-n_;_t...;;.h:........:.S_t=-r=-e_e_t~,:_,..,.------ (No.J (Street) --------=D::..:o~n~o~r~a~.,._P=-:a::::.•LA.•---,,...----,---,-----deceased, and that the:xv.tmi~EKestate of said decedent, who died Feb. 2 8, 196 9 (City, Borough or Township) (Date) consisted of: personalty as reported on RCC ... 33 filed Sept.1977 (on which tax has been settled), and the transfer of real estate reported herein. R-eAL PROPERTY REAL PROPERTY IN PENNSYLVANIA, WITH STATEMENT OF MORTGAGE ENCUMBRANCES UPON EACH PARCEL AT DEATH OF DECEDENT, WHERE PROP- ERTY HELD AS JOINT TENANT OR TENANCY BY ENTIRETIES, GIVE NAMES, ADDRESSES AND RELATIONSHIP OF OTHER OWNERS. Real Estate None ·\ \ Personal Property ' c ' r 63 ... 69-722 Estimated Value \ 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 owned by the decedent as of the date of death. Such letters must be signed by a responsible of- ficer 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. Boysr Printing, Lebanon, Pa Jointly Held Property Estimated Value \ \ Transfers within TWO YEARS Prior to Death /Y. aoo.~ r)ll1) , ,o 1. st • brick A t. Buildin , 560 McKean Ave., Donora $M,-ooe-~ Part 2. /Lots 19 and 20, B1k. 48, 2st • brick house and e, 215 Ninth St.,Donora j~ r;; /7JPI:/ 1 e, e e o-o.::.r\1'- Bein the same remises conve ed to Betty Jean Geffrey and Joseph Konigsberg by Deed of Nellie Konigsberg, a/k/a Nellie Deutsch, et con. dated Februar 15 1969 and recorded in Washin ton Coun Deed Book 1293, page 855. ;70/A C -~z-c That at the time of death there was no safe deposit box registered in decedent's name, or jointly with, or as agent or deputy of andfifer-;-?r-fn ctifc~ent'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 BENEFICIARIES RELATIONSHIP SURVIVED AGE OF LIFE BENEFICIARIES AND ADDRESSES (If step-mother or DECEDENT TENANTS OR INTEREST OF (State full names of all and their addresses who have an illegitimate children STATE YES ANNUITANTS BENEFICIARY interest, vested, contingent or otherwise, in estate.) are involved, set ORNO AT DEATH OF IN ESTATE forth this fact.) DECEDENT Betty Jean Geffrey naus:rhtP.r Ves 1903 Be rkwood Drive ' _, ~ , r-n n .L J.LLCI..JUJ. bu, J. O.o .1.'-H•-:I:u Joseoh Konif!sbere-Son Yes c/o Faye Konigsberg, -~xf'cutri: 2 I 9 .. Ninff1::'St.· :,1Dqnora;"'.e.<t':t:::>u~;~ ~-----------~·------·----------,.....,.,...--------------~----~~-----~~-----, RESIDENT DECEDEN!, ·" . DEBTS AND DEDUCTIONS CLAIMED NOTE [" t first five items in the spaces so provided observe notations thereon and instructions : ,J!I ' ' DEBT OR CLAIM NATURE OF SAME AMOUNT THIS COLUMN Register Only Funeral expenses paid s s Family exemption (will not be allowed unless decedent died residing with a spouse or children.) Administration Expenses* Counsel fees* Fiduciary Commission* OTHER DEBTS AND CLAIMS (*)See Note below . • . •·· I : : 1 '' I·' ... . ·~ : .. .. ·'· . ' ~: ·---' ''• .. : -. ~ ," I - - Total NOTE: The estate agrees to advise the Register of Wills if the amount actually paid in settlement of any fee, commission or debt is greater or less than the estimated amount claimed and allowed. Subscribed and sworn to before me this .•••••••••••••••••••.••..•.•••• . ....... !J:k~~ -r .... .. 18elfr~yinistratori ~ ••••• /.~ .•. day of ..•.• A,,qgq~;;.t, .............. , 19 7.~ .. . . ..... .1~.Q? .. l?.~r.~~~<?~ .~:r~x~, ......................... . (Street Number). · ......... 4..~~-~.l&.:-:7;~~~R£~f\ f. ~\RSC~ .. ~~~:~~~~~~.¥~~-~~.". ~-~~-~~-......................... . Notary Public ougn,Washlr\'b'u b ·~ ... \,., (CityorTownandState) 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. REPORT OF THE REGISTER OF WILLS 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 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 said schedule above, which greater or lesser amount represents the sum allowed as a deduction. Date: ••••..••.•.••••...•.•••••••• •••··•···•··••·••••••••·••·•·· .............................................................. Register of Wills t \ ~ _.j ;I' ~"·· "- Form r\lo. REV-464 Will } 6 3 - 6 9 -7 2 2 1\:Jtm'lnt!.:D!o'thoK No. • • • • • • • •••• Year •••••• IN THE MATTER OF THE APPRAISEMENT OF THE ESTATE OF NELLIE KONIGSBERG, a/k/a NELIE KONIGSBERG, a/k/a )~;E;~)Af . .Q RVJ:$ ~~ .................. . Deceased Late of ••• )?p_r:qv.gq. 9f. R<?P.P.r:~ ........ . County of •••••• W ~~ J:lington . . . . .............. . Commonwealth of Pennsylvania REPORT AND APPRAISAL 'Vd ''OD t~(JJ.~l'll]!!~':',:\ C' lll /'1 ~-~ ~'\ ~~ : .. 1 ·~~ . 1 · ~ H ;;) ,... ...... ~..) .......... ,.ol~ ,_,.. I 1 j -· ... j 82 E Ud S I nnu 6L, 03tt31SIEr:n; Arnold W. Hirsch, Esq. Donora, Pa. 15033 / REV-518 (3·79) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF FIELD OPERATIONS P. O; BOX 2970 HARRISBURG 17105 NOTICE OF FILING OF APPRAISEMENT Betty. Jean Geffrey (Executor xrYAlliKiiW In Re: Estate of Nellie Konigsberg IN YOUR REPLY PLEASE REFER TO Investigation Division _W..;;;;a.;;.s....;h.;;;.i.;;.;.n.liiil.gt...;...;..on ___ County-File No. 63-69-9722 Dear Mrs • Geffrey: You are hereby notified that the supplemental appraisement in the estate of N"e ..... l""l'ir-e--';,.K~o-n-.i_g_,s,....b_e_r=-=-=g----------- has been filed in the office of the Register of Wills of_W..:..:,.::a:.::h:.:i:.:n~g=-t~o~n:..::__:--:-:--~,...,----,---:----:-:--- County on September 21 , 19...1.2_. Said appraisement reflects the following valuations: Real Estate _________________ _ Personal Property ____ ---,,........-;;o,...,..--......,.------- Transfers --------=-3-=-S..z...=:.0-=-0-=-0..::.•-=.0...:.0 _____ _ Jointly Owned --------,o-=-~-::-:::---=-=------- Total ---------=3..:::5...1..::.0-=-0-=-0~. 0::::..0::;__ ____ _ 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. Date of Death: Feb. 28, 1969 NOTE: This is not a bill. REV•484 (8•78) Supplemental County, Numb'll~ and Na'me # 63 -,., ~ sh~ligton SUMMARY "~----. " File Number . 63-69-0722 Dat-e of 0-eatl, Feb. 28, 1969 COMMONWEALTH OF PENNSYLVANIA Esiate Name Konigsberg, Nellie TRANSFER INHERITANCE TAX (LAST NAME) (FIRST NAME) (INITIAL) RESIDENT DECEDENT REPORT OF INHERITANCE TAX APPRAISER ~ I, tho undersigned duly appointed Inheritance Tax Appraiser in and for the County of 4::, • z:j;"-I Pennsylvania, do r~spec:tfuily report that I have appraised the real and personal property as reportediJ1theOregoing return at · h · · h I I h · h • S h d I "A" "B" "C" d "E" the values set f~:~fth oppostte eac !tem m t e ast co umn to t e rtg t tn c e u es , , , an • Dated: ~4/4? ~~ REPORT OF THE REGISTER OF WILLS I, the IJndcnigncd duly el~cted Register of Wills in and for County, Pennsylvania, do respect- fully report tht'l' l htwtl allowed deductions in the amounts claimed by deponent, except as to those items where a greater or lesser omo~;~nt is ~et forth in the last column to the right in Schedule "F", which greater or lesser amount represents the sum allowed as a dd"J~~io:'l, Dated: REGISTER OF WILLS ADJUSTMENTS INVENTORY VALUE AS APPRAISED CODE (HARRISBURG USE ONLY) REMAINDER APPRAISEMENT CODE Real Property {Sth'lltMe A) $ 00+ 92+ Personal Property !Sch:~dule S) 10+ Joint-Held ProP'i)rty (:Seheti!YI!l El 20+ Transfers (Sthedula Cl .:S!>,UUU \)\) 30+ d</. 6C> 0 00 TOTAL GROSS ASS!E'TS 35.000 00 de/ GOO 60 Less Debts ond Deuuctions Nnne 4().. -a-93- (SeHEDULE Fl CLEAR VAlUE Of ESU\TE 35.000 00 c?d ooa 6(J Valuation of life estates or _% __ PRINCIPLE FACTOR VALUE CODE annuities •••• c •• c Q ••• e •• '} •••• ·--$ I -- ESTATE TAX ASSESSMENTS _s'*~eo~ hrh~~cr ~~ - ;zl~-~ o/·~·~0. ~--~/~~ FOR USE OF REGISTER ONLY CODE cOMPUTATION OF TAX --$-ti-G Tax on $ I r• $ ',"\_ c;:.?-/J. <f"o Tax on $ :~?<t $ -~£ </ 1/tJ 6'0~ Tax on $ $ Tax on $ o_r>'i2 ~6~ ,:: $ ' Tax on $ $ Exemptions I " (*) As evidenced by Charitable Total Estate I y;;;;jJ ,-;;) Exemption Certificates issued TOTAL TAX $ -.eo by the Secretary of Revenue, Lcs:; tnx prtw!tws!y pol::! $ .J ~a .. . --·-1 SA LANCE $ I Less 5% of tax i~ ;:>c!& wi•~!n 3 month 5 after deC!th $ < CZ<l'' ,: . 0JiJ BALANCE OF !NHEIHTANCE TAX DUE {, . .~-/~:o ~oo Add interest at rate of ·6% from C&ZJ £:t:9 5/28/70 to::;.£;~;fjlJ,tj) $ AMOUNT OF ESTAWTAxASSESSED $ l Estate tax paid $ I ~KlJ,~ BALANCE DUE $ Add interest at rate of 6% from to $ TOTAl TAX BALANCE $ PAID $ Supplemental Ce1cln: {FOR USE IN HARRISBURG ONLY) 48-Adjustment 60-Life Estate 9 3C-Charity 96-Succ ess i ve ~ ,1// ,/)1 49+Adjustment 92+Remaind~r Appraisal 94-Remainder Residue Life Estate 56-Annuity 9.3-Remainder Deduction f,-z,? I~ t .~ FOR USE OF REGISTER ONly ADJUSTMENTS V~' '.~;~ HOT E, Whe•e •ub '"'\;' e•t adj u •tme•h ••• made to the above comp utat; •• of tax by the Reg;, te• of w;u, fo, P"'Pe• ,.. 1 ~ ') same should l;l notca !;,clow, with shoft c:r.p~onotion. ' ' Will ) Administration No. ___ _ Year __ _ IN THE MATTER OF THE APPRAISEMENT OF THE ESTATE OF . - Nellie ~onigsberg .. , 1 Deceased /0 ~ ,-, ) . .. , Late of Donora County of Washington Commonwealth of Pennsylvania .::: t.• REPORT AND APPRAISAL :i .. . COMMONWEALTH OF PENNSYLVANIA DATE Se;Et. 21 2 1979 RE'y'-4!!'7 (8-78) • DEPARTMENT OF, REVENUE RESIDENT INHERITANCE TAX COUNTY Washington bUREAU OF FIELD OPERATIONS P.O. BOX 2970 APPRAISEMENT FILE NO. 63-69-0722 HARRISBURG, PENNA. 17105 Whereas, Nellie Konigsberg late of Donora in the County of Washington Commonwealth of Pennsylvania, having died on the 28th day of Fe6ruary 19 6 9 , seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, Claude K. Kirby , 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 ASSET UNIT Appraisement VALUES Made for Inheritance Tax Purposes Supplemental Appraisement $ Transfers: See copy of Inheritance Tax Return attached hereto: 35,000 00 Total 35.000 00 I 1 I . 1 ' I I I _, ' 1 i ' ' I I ' --·I Have been duly sworn according~law, I do hereby certify that the above appraise with the law on this 01/-day of . ' ade in conf~ity 19 . (Post Office) -------------- w·ashigton County RESIDENT INHERITANCE TAX APPRAISEMENT ·Estate of Nellie Konigsberg ......................................................................... Deceased. Late of Donora Date of Death Feb • 28, 1969 I ••••••••••••••••••••••••••••••••••••••••••••••••• Appraisement Docket Vol., ... }.? .. -::.~~/.-::.?.. .. Page, .. ~~~::~ ................. No. ~-~.::~.~::.~.~~-~- Filed in Register's Office, .$..~P.~.'! ... ~1 ... 19 .. ?.'? Amount of tax due $ . I ••••••••••••••••••••••••••••••••••••••• DEPARTMENT Or REVENUE Received, ....................................................... .. Examined and Approved, ............................... .. Wrote about Appraisement, ............................ . Appeal from Appraisement, ........................... .. Entered and charged, ...................................... . 1 ) ,. '"' REV. 19 f8•77J Harold A. Smith Distirct Administrator Washington Trust Bldg. Roomm244 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF FIELD OPERATIONS Post Office Box '870 Harrisburg, Pennsylvania 17105 February 6, 1980 IN YOUR REPLY PLEASE REFER TO S.E. Corner East Beau & Main Streets Washington, PA. 15301 Dear Mr. Smith; Re: Estate of Nellie Konigsberg File No: 63-69-0722 Cotm.ty of Washington Date of Death: 2/28/69 Enclosed you will find copy of a Pretest and Decision of the Board of .Appeals, concerning the estate of...the above named decedent. ,., The Board of Appeals sustained the Petitioner's objection. Accordingly, you are authorized to amend the record of this estate to conform with the Order of the Board. RLS:bln Enclosures cc: Kathleen Flynn Reda Register of Wills . Very truly yours, ~ . .P ./. ~ ~~/.~ Robert L. Schrift Section Supervisor Inheritance Tax Control Bureau of Field Operations J / REV-363C (7· 79) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BOARD OF APPEALS P.O. BOX 1874 HARRISBURG, PENNSYLVANIA 17105 Nollie Konigabe~q COUnty of Wuhinqt.on Betty Jean Geffrey Date of Deaths rebruaey 28., 1969 Arno14 w., ru.r:•cht Bequtr:& Box 342 Donora~ Pennsylvania 15033 Real Property teracn~l Property Jointly OWne4 Property 'l'ransfere fetal Oate of A,ppra.taemont.a Sept~-.r 21., 19?9 P•t• Protest PU&dt Nove1t'.bel' lS, .l$79 ' .oo .. oo .. oo 35,000.00 · t 3S.,ooo.oo Jf.\N 3 i i980 Petitione~, D•tty 3ean Getfrey, Sxecutr1x of th~ Bstate of Nellie Xon!9sberq, is protostin9 the v•luation of two.parcalo of r•al estate located in Ponora, Pcnnoylv~·u\iA. Nellie Y.oniqSber9 Board Poekct ~~. 913303 !NH deeodent trensforred these parcols of real estate to her son and dauqhter; Joseph Koniqsberq an~ Betty Jean Geffrey (Petitioner). At the time of the decedent•s death in 1969 Petit!oner1 executrix for the eotate, failed to d.iacloee this asset. On August 13, l.979, she discovered that these two transfers had been made. A supplemental appraisement was thereaft.er fUeil on September 21; 1979, lietinq the followinq transfers within ~10 years of death• 1. toto 13 and ~4, Blk. 51 2 sty. brick Apt. :BuUdinq, 560 t4cXean Ave, Donora. 2. Lots 19 and 20, Blk. 48, l sty. brick house and qaraqe, 215 Ninth Street, Oonora. Eetate Valuation $14,000 Dept. Valuation $20,000 $15,000 Ae transfers made within two year!l of <'leeedcnt•s death these properties were held to he fully inelucUble in the decedent's .,state. As to Lots 33 and 34, Petitioner avers that, A. Sirni.lar properties were sold during 19~5-1979 for $S,ooo.oo to $3o,ooo.oo. B. Property J.s in poor oondi tion --one of the two storerooms and three of the four apartments are vacant ~o to dilapidated conditions. c. Commereial real estate in the area ha1!l depreciated. D. ~1bject property was sold on Auqnst e, 1979, for a recorded consideration of ste,ooo.oo. Therefore, Petitioner requests that the appralsement be re,uaec'l Nellie ~onigsberq ~oard Docket No. 913303 INH to r&flact a value of $14,ooo.oo. The noard finds Petitioner's contentions hav& merit. After a thorough review of the evidence submitted by tho Petitioner ineludinq, the present condition of the property and its sale price in 1979, the Board has determined that the evidence is sufficient to rebut the Commonwealth's valuation of the property. The Board of Appeals eonsid~rs $14,000.00 to be a fair market value of the wbjflct property as of Nellie Koniqsherq'a date of death. lil As to lots 19 and 20, Petitioner a,rers thata A. Property was purchased in 1943 for ~9,000.00. n. The assessment of $~,150.00 in based on a 30 percent valUAtion indicating a market value of $10,500.00. c. Similar properties were sold during 1968 through 1970 for $8,500.00 throuqh $l5,ooo.oo. o. Property is A two story brick ho~:tse located on a small lot. E. neal estate valueo. remained constant from 1943 throuqh 1977. F. On January 27, 1977, Sotty Jean Geffrey sold her one-half interest in tho property ·to Josf)ph Koniqs- berq for. $S,ooo.oo. c. On June 1978 a one-half interest in the property was a.ppraised in Joseph Koniqsberq's estate at $a,ooo.oo. ,_ l tlell!e JConiqsb.erq :aons:·d t>oeket No. 913303 um Therefore, Petitioner requests that tile appraisement be reduced by $5,ooo.oo to reflect a val\te of $10,000.00 .. The noart! finds Petitioner•" contentions to have merit. ~etit!oner has submitted evidence which establishes that the value of this property at the date of the decedent's death was $10,000.00. Thi& conclusion is supported by the appraised value and oo~~rable eales in the area.. The oonmonwealth appraiser indicates that the ~conomic condition of Donora \tas considered in arriving at the conclusion that the fair market value was of $2S,ooo.oo. ~e Board of ~peals tinds that Petitioner's vnluatJ.on method eotahUshes that $10,000.00 was the fair market value as of ttellie Koni.gsbereJ's date of death. ORDSR OF 'nrE BOAP..D Accordin9ly, it is hereby, ordered that the protest is sustained. Lots 33 and 34 listed on the Transfer Schedule of the Supple- mental Appraisal dated September 21, 1979 shall retlect a fair market value cf $14,000.00. Lots 19 and 20 listed on the samo achet!ule shall reflect a fair market value of $10,000.00. f.Ys BOARD tav DDD12a1S0-153 -..; .. :·." ... ,· ... :/:.,~-f~.: .. ·.~~, , ··r~·. ·;..~,. • .: .. ~··~· .. ;·· ~- • T 0 0 0. '" ~-~. ;·~ ... ',~ ... ARNOLD W. HIRSCH :,: i: '. ATTORNEY AT LAW ~ . · .. , ···;.-''. . · ··...... ~34 MCKEAN !\VENUE -: DONORA. PENNSYLVANIA 15033 ·TELEPHONE ·379-5200 . '· .· ., . . ·' ., .. ;. ~- TO: COMMONWEALTH OF PENNSYLVANIA, DEPARTMENT OF REVENUE, HA RRISBURG,PENNSYLVANIA. IN RE: ESTATE OF NELLIE KONIGSBERG, DECEASED. NO. 63-69-0722 Washington County PROTEST OF APPRAISEMENT Betty Jean Geffrey, surviving Executrix of the Estate of Nellie Konigs berg, Deceased, makes the following protest of the appraisement filed in this Estate on September 21st, 1979: 1. Decedent died on February 28th, 1969, a resident of Washington County, Pennsylvania, in which Orphans' Court her Will was probated at the above number and termo 2. On August 13th, 1979, it was discovered that decedent had made a transfer of two parcels of real estate to her two children two weeks prior to her death and that no inheritance tax had been paid on said transfers. At that time a supplemental appraisal was filed reporting the transfers. 3. The supplemental appraisal listed two items of real estate as follo s 11 Lots 33 and 34, Block 5, 2 stry. brick apt. building, 560 McKean Ave., Donora, Part Lots 19 and 20, Block 48, 2 sty. brick house and $14, 000. 00 garage, 215 Ninth St~, Donora, 10, OOOo 00 $24,0000 00 Being the same premises conveyed to Betty Jean Geffrey and Joseph Konigsberg by Deed of Nellie Konigsberg, a/k/a Nellie Deutsch1 et con., dated February 15,1969, and recorded in Washington County Deed Book 1293, page 855.11 4. Subsequently an appraisement was made by the Inheritance Tax Appraiser1 notice of which was sent to the undersigned protestor on Septembe 21st~ 1979, listing transfer in the amount of $35,000.00 and computing tax an penalty to September 31st, 1979, in the amount of $3, 277o 07. 5. Your protestor~ through her attorney, Arnold W. Hirsch, Esq., has learned that the appraisal was calculated as follows: Lots 33 and 34, Block 51 2 sty. brick apt. building, Part Lots 19 and 20, Block 48, 2 sty. brick house and garage, -1- $15,000.00 20,000.00 I . tt, CJ 'I ~-~ - •. · l • I.. '... \ I ~ !· ' r '· I. j_, \. '· •, .1 ' 1 l . l' l.• .. -~.D-\ ···-u .. !\ '· J' . .__ ·• This constitutes an increase over the value listed on the Supplemental Apprai e- ment filed by your protestor in the amount of $1 .. 000.00 on Lots 33 and 34, Block 5, etc ... and $10,000.00 on Part Lots 19 and 20, Block 48, etc. 6. This protest is directed only to the $20, 000. 00 appraisement on Part Lots 19 and 20, Block 48, etc. . \ 7. In support of this protest the undersigned protestor avers as follows: (a). The total price paid on May 15th, 1943, for the real estate and dwelling was $9, 000. 00, as appears by photostat of closing statement attached hereto and marked Exhibit "A". (b). The said premises have been assessed since 196 9 as follows: 2 Story Brick House -Garage, Part Lots 19.,.20, Total Valuation, $2 .. 7 85. 00 365.00 $3 .. 150. 00 This assessment is based on a 30% valuation. of $10, 500. 00. This indicates a market value (c). Comparable sales of similar property located in the Borough f Donora, as supplied by JohnS. McCans, a local realtor, are: Dec.l968.,. Weiss 2 sty brick, gar. 668 Thompson.. small lot, Dec.l968 ... Henry 2 sty. frame 824 Thompson, good house, June, 1969 ... 957 Thompson, 2 sty. frame July,l970 ... Heatter, 2 styo brick, 537 Thompson (good house) .. Jan.l970-Castner, Half Br., Half Fr. Murray Aveo, Big house & big lot, Deco 1970-Orr, 2 styohr ick, 522 Second St. (good house}, $10,000 10,300 8, 500 10, 500 15, 000 15, 000 (d). Subject property is a two story brick house with attached garage, six rooms and one and one ... half bathrooms, occupying part of a lot consisting of 44 feet frontage on an alley by 50 feet along a street, with a very small yard. (e). Real estate in the Borough of Donora did not increase in value from 1943 until 1977, eight years after decedents death. (f). On January 27th, 1977, a 1/2 interest in subject property was sold by the undersigned (joined by her husband), to the other joint owner for the sum of 5 000. 00 •. This Deed was recorded in Deed Book 1802c n::t rrP 1 7R ~ .. / . • I I . I / .-' . . \ . . /._;.. __ ·"'--· .. -.....,__ / . __ _II ·"" in the Recorder's Office of Washington County, Pennsylvania. (g). In June of 197 8 a 1 {2 interest in subject property was app- raised in the Estate of Joseph Konigsberg at No. 63-77-1198 in the Court of Common Pleas of Washington County, Pennsylvania, Orphans' Court Division at $8, 000. 00. WHEREFORE, the undersigned protestor, surviving Executrix of the Estate of the above decedent, protests the appraisement heretofore filed ancf requests that it be reduced by $10,000. 00, reflecting a value of $10,000. 0 for Part Lots 19 and 20, Block 48, 2 sty. brick house and garage, 215 Ni'nth . Street, Donora. Betty J€ n (9.effrey, Exe · tix the Estate of Nellie Konigsberg, Decease , COMMONWEALTH OF PENNSYLVANIA: : ss. COUNTY OF WASHINGTON ' Before me, the undersigned authority, personally appeared BETTY JEAN GEFFREY, Executrix of the Estate of Nellie Konigsberg, Deceased, who, being duly sworn, deposes and says that the facts set forth in the fore.,. going Protest of Appraisement are true and correct to the best of her know ... ledge, information and belief. ) f). 1979c Ljf/{_Q_ Betty J e · , G~jfrey, Execut!r'i ·of t;9e Estate of Nellie Konigsberg, Dece~se Sworn to and subscribed before me this jdtL( day of _£.-.:;.'ttf7/:...:;..... . .=...:..'--- D RENA!=. HIRSCH, No!artp;~~f~~·· .. , . onora Boroticrll '·''" h .. ·. ·. .·.. . . . ., , v~o.s i·v;·q,.. F'o··n· tv PA 11 . • ,., .. "· ·v '• . 1 Y Commission Exp;re~ Fe·b ,(·ig~ : . ) j ·-~.;.:):7~} ·.i ' \ ' .... 3-· .,, •, til ~u,uuu.uo -1 .. r ~ ' i r··.-·· .... ' . II .... -~. D_Ci•iORA. PA., _ Sam K?~i~s b.27_:_il; ;.;~n_ci _}~:. ·. i i E· ~~~}:~~·~!_t; _____ _ uO, ora. tc., ----··--···-··· -----··-······-··-·-------------------------~--------------· IN ACCOUNT WITH Donora Real Estate Company MCINEY LOANED ON MC!<TCV,Gf:·s NDTARY PUfiLIC All!ltNT F"IR£ AND LIF'E INSURANCE Wl.l!n"EN UNION IMPROVE:ME_NT CO. I I i I t i r May o e _1 843 -band r.:oney Less Prt•-r:ata. shs.re of 1943 ts.xps fcl·. 4-~ rr.onths . so. ~;a 8·'1:.27 n4.;8b .BalancE> 134.86 ·t i l I I Konigsberg cw~s El~ir for coal -$55.00 .. :-, .,'..,· -.J ./ .. .:.. ..... ------ ...... , . ..;. .. -·-··--~--,. /.:- I .... I I I I ! -I I A D~M.Jo.NO f"~)~ t" . .._,.,.,._,...r, •·u• ,, .. '~·.IF. ""''-.,,(,1.•1.0 4,.-,...nr.~-:t~TI": A lllll;:Wjl'Y!.-&~C£ t!.T -:.•,.j Exhibit "A" -1-~u .. uoo. oo ·-~ --.. ·.-.... _.. .. -...-. ......... __ ·-. I I F .. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BOARD OF APPEALS P.O. BOX 1874 HARRISBURG, PENNSYLVANIA 17105 Kline PETITIONER-Only the blocks which are checked (X) are for your information at this time. RE V•!50 ( 12-78) IN RE: . D ACKNOWLEDGEMENT OF APPEAL Docket No. 913303 INB Beety Jean Geffrey Mailing Date 11-19-19 Estate of Nellie Konigsberg Identification No. 63-69-0722 Notice No. ACKNOWLEDGEMENT OF NOTICE OF INTENTION AND TRANSMITTAL OF BASIS OF ASSESSMENT-CERTIFIED MAIL RETURN RECEIPT REQUESTED. The Board has accepted your recent correspondence regarding the above assessment as your Notice of Intention to Petition for Reassessment. After reviewing the Basis of Assessment (endosed), you are reqo ired to prepare and file one copy of the enclosed peti1ion form on or before ------------------ [!] ACKNOWLEDGEMENT OF PETITION The Board received your Petition ___ .......&..J..._J=-...a.l..-~5~.:-:...J7~9!...-______ _ D D D D After reviewing the Basis of Assessment (enclosed) you may either file an amended petition or allow your petition to stand as it has been submitted. Since no hearing was requested, the Board wi II take action based on the merits of the case. You will receive written notification of the Board's action. Your petition will be reviewed and, if in order, the Board will notify you of the time and place for the hearing. If, for any reason, the Petition cannot be scheduled for hearing you will be notified. Scheduling of a hearing will be postponed pending resolution of the appeal now in Court in the matter: In approving this continuance the Board places upon the Petitioner the responsibility to promptly notify the Board as to the final decision of the Court or the stipulation of the Justice Department with respect to the above-named litigation. PETITIONER'flfEPRESENTATIVE Arnold w. Hirsch, Esq. 534 McKean Avenue, Box 342 Donora, PA 15033 FOR THE BOARD Daniel R. Tomaso, Secretary Board of Appeals FOR YOUR INFORMATION EXTENSION OF TIME FOR FILING SALES/USE TAX PETITION The Board, for cause, may grant a request for extension of time for filing a Petition for Reassessment provided said request is received within thirty (30) days of the mailing date of the Basis of Assessment or prior to the expiration of any extension previously granted. Requests for extension of time in any case may not exceed a total of one hundred and twenty (120) days. The failure of a taxpayer to file a timely Petition for Reassessment shall cause such assessment to become final and not subject to review by the Boord. SALES/USE TAX REASSESSMENT BOND: ' J I " The Deportment may require a Petitioner to file a bond to secure the payment of on assessment as utlimotely determined to be due. Notice of such requirement will be mailed to the Petitioner. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE dl';1-,.{.f 1-J REV·ISII4A (8·78 I Atty. Arnold W. Hirsch 534 McKean Avenue Donora, Pennsylvania 15033 February 13, 1980 Estate of Nellie Koningsberg Date of Death: 2-28-69 File No. 63-69-0722 A review of oJr records has disclosed that you are responsible for the settlement of the above estate or, in the alternative, that you represent the responsible party. 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 after the decedent's death. Our review shows that this estate remains open because: __ An inheritance tax return has not been filed; x_ Tax in the principal sum of $1,440.00 , plus six percent (6%) annual remains due and unpaid. interest from 5-28-70 Inheritance tax returns and tax payments must be filed with the Register of Wills of the county in which the decedent resided at the time of death. Our records indicate that action on the items checked above is now past due. However, we are extending to you a ten-day courtesy period from the date of this letter to permit you to settle this estate. If you fail to do so, the Department of Revenue will make a formal demand on you or your client(s) and, if necessary, institute legal action. Corrected Transfers Tax@ 6% Int. to 2-23-80 Total Tax Due Address Reply to: $24,000.00 1,440.00 841.25 2,281.25 IUREAU Of FIELD OPtRATIONS WASHINGTON DlST:l!CT OffiCE 244 Wasbln&ton Trust Bwldll& WasblnJIDn, PA 15301 •4 Very truly yours, 7/t:~~<L BUREAU OF FIELD OPERATIONS INHERITANCE TAX DIVISION J .--~~--~---~~---~-----~ One Hundred Sixty-One and 00/100-----·---·-------... -----··--dollars representing Pennsylvania Inheritance or From:_jll~~L-~L-~id~J[~~~~IU~l_----------.-----------~E:s~ta:t~e~Ta:x~d~u~e~f~r~o~m~t~h~e~f~o~l~lo~w~i~n~g_:e:st~a~te:: ____________ __ File No. 63-69~722 Remarks: mjr/ \ ... 2'7~ Tax on $ $ 6% Tax on $ 15,100!60 $ 906!03 15% Tax on $ $ %Tax on $ $ Estate Tax, Act of May 7, 1927 $ TOTAL TAX CREDIT $ 906A03 Less five percentum of tax if Prev • Pd. 195&00 paid within three months afterBalanCe 1U.03 date of death $ Plus interest at the rate· of ____&<yo from 5-28-70 to Date $ ____ 4~9=-.::•:..:::::9-=-.'t ___ 161.00 $================ I i I I I I I i I ----------------~~---~-~~--~-------~~--~--~---~~-~---~--. RECEIVED Tt-TO thousand two hundred eir~hty one and 25/100------------------dollars representing Pennsylvania Inheritance or From:_~A~r~n~o~l~d=-~W~~Il~i~r~s~c~h~~~~~----~------E_st_o_te_To_x_d_ue_fr_o_m_th_e_fo_l_lo_w_in_g_e_st_o_te_: ______ m Address __ 5_3_4_1'-_i_c_K_e_a_· _n_A_v_e_· _n_u_e ________ 1 2% Tax on $ __________ .,-----------In! Donora, Pa. 15033 File No~3-69-722 Dote of Death 2/2S/69 Dote of Payment _F_· e_b_r_u_a_r_;y,___1_9_:, __ 19_8_0 ____ _ Nome of Decedent _r_1 e_l_l_i_e_K_-~_o_n_i_n.....::::g:....s_b_e_r....:g:::.. ___ _ Haohinrton County _____________________ 1 Remarks: Btvl S E A L NOTE: This Trij)licate Receipt to be retaine~ for)~llil.~~su9 15%Tox on $ _________ _ ""Tax on $ _________ _ Estate Tax, Act of May 7, 1927 TOTAL TAX CREDIT Less five percentum of tax if paid within three months after dote of death Plus interest at the rote of _§_%from 5/28/70 to dn. tc TOTAL AMOUNT PAID Received by NOTE: In accepting, the transfer inheritance tax on future estates, prior to the death of the life tenant or tenon! for years, as evidenced by this receipt, it is understood that the Commonwealth shall $ _________ ~ $ ________ _ $ ________ _ $ ________ _ / / not be precluded or prevented from hereafter assessing additional inheritance lox at the death of the;----------:---:::~-7;· -·-------------tl life tenant or tenant for years whenever it appears that such additional tax may be legally due / collectible for any reason whatsoever. COMMONWEALTH ·oF PENNSYLVANIA DEPARTMENT OF REVENUE Ann G. l\l.ine Legal Assist-ant Departm~nt of Revenue Board of Appeals P.O. Box 1874 Bureau of 1". ·~erations n~RX~xQI~~~ 244 WASHINGTON TAU•T 8UILOINO WASHINGTON. ~ENNSYLVANIA December 19, 1979 Harrisburg, Pennsylvania 17105 Re: F.state of Nellie Konigsberg File No. 63-69-0722 Date of Death: 2-28-69 Docket No. 913303 Dear Miss Kline: Enclosed please find a copy of our appraisement to the supplemental retur,., filed August 16, 1979, and appraised September 21, 1979. At the time of her death she had a Will in which she devised her real estate to her son and daughter, however, withi,., two weeks of her death she transferred her real estate to them in 1/2 shares, with right of survivorship, which was not reported on the original return filed i,., her estate. A period of ten years lapsed between the time of her death and the reporting of this'transfer. These two parcels of real estate, one a brick house known as 215 Ninth St., and the other a two story brick apartment building with store room at ground level in the business district of Donora continued to be held by her children namely Joseph Konegsberg, now deceased as of July 14, 1977, refer to File No. 63-77-1198, and Betty Jean Geffrey until Ja,-,uary 27, 1977. At this time Betty Jean and Joseph executed a deed wherein for a consideration of $5,000.00, which can not be considered a true consider- ation since the parties are related being brother and sister not bona fide seller and purchaser, in whi.ch Betty Jean conveyed her 1/2 interest in the house to·Joseph. By virtue of this same deed this property be- came solely that of Joseph and simultaneously vested title in Faye, Josephs' wife, as tena,.,ts by the entireties. Obviously the $5,000.00 consideratio,., was used to establish value in Josephs' estate, who died Page 2. December 19, 1979 ,. > --~ To: Ann G. Kline ... Rc: Estate of ~ellie Konigsberg File No. 63-6<l-0722 approximately six months after this transaction and whose return was filed prior to the fil i.ng of a supplemental return in ~~ellie' s estate. This same $5,000.0.0 consideration was apparently used as the basis for valuation in .her estate. Although the return specified l/2 interest in realty under Schedule "A" the fact is that this particular piece of realty was infact entirely owned by Joseph and hiS wife by virture of the transfer and in all probability should have been considered to be fully taxable by establishing a fair market value for the entire property as of 1977 and deducting the $5,000.00 consideration. As the matter now stands this property was appraised at 1/2 o'~ership of fair market value est~blished to be $16,000.00. In my "pinion the fair market value was actually somewhere in the neighborhood of $25,000.00, less $5,000.00 and having a taxable value of $20,000.00. Apparently this appraiseal is not in dispute but it does have bearing on Nellie's estate. Our appraisers actually took into consideration the economic conditio11 of Donora a11d realize that this factor has a tendency to depress and stabilize realty values i11 this area, particularly over the last ten years. Apparently this same approach was used by the preparers of the returns in both estates with regard to this property. Our appraisers merely raised the values to approximate a more realistic fair market value. ln the return filed in the estate of Joseph the value of the apartme11t building was returned at 1/2 value of $10,000.00, establishing $20,000.00 as the entire value on th~, return. The one-half ownership i, this case is correct. Betty Jea, and Joseph owning it joi11tly with right of survivorship u11ti.l January of 1977 at which time each simultaneously vested their 1/2 oW"ership in their respective spouses, establishing te11ancy by the enti.reities, each with 1/2 interest, thereby creating another transfexo. lfsi,.,g the samE" appreach outlined above this value wa~ used to establish the va luf' at thf' time of }:f!!lliE'!' S death and a COl1Servat ive • 05o/. il"'flation rate appliPd tt' establish v•lue at the time of Jo!iieph's demi~e, thereby establishing $20,000.00 as fair market value i,., the entirE'! prop~rty. Apparently that valur is not in dispute but rather raising the value i" Nellie's estatr from $14,000.00 to $20,000.00. Actually this realty was ~old in August of 1977 to Robert 0. and John E. Cupper for a r~corded co,.,siderat~on of $18,000.00, which may or may "ot be a trur consideration but, bear i~ mi,.,d that this was two ypars after Joseph's death i"' which timP the building was more or less allowed to deterioratP. ln any eve,.,t we ccmsi~er in our opinions that over the last ten years ma.rket I l tl f Pag~ 3. n~cpmber 18, l97Y .,. 'l'C1r~-Ann G. Kline Re: Rstate of Nellie K~nigsbpr~ File No. 63-69=0722 • value would have h~>en between $20,000.00 and $30,000.00, dependi.11g on buyer attitude and condition of building at a"y give tim~ during this period. HAS/mjr F.ncls: Very truly yours, ·~(.,·/(-• / Harold A. Sm:i.th, District Administrator Washington nistrict Office REV-363A (5-79) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BOARD OF APPEALS P.O. BOX 1874 HARRISBURG, PENNSYLVANIA 17105 November 27, 1979 Harold A. Smith District Administrator Washington Trust Building Room 244 S.E. Corner East Beau and Main Streets Washington, Pennsylvania 15301 Dear Mr. Smith: Re: Estate of Nellie Konigsberg File No: 63-69-0722 County of Washington Docket No: 913303 Please submit a copy of your appraisal report and comments for premises 560 McKean Avenue and 215 Ninth Street, Donora, Pennsylvania, as a protest has been filed against the valuation of said properties. The Board members will require this information before they can render their decision. AGK:jd jd-Wl-09 Very truly yours, {2ww~.~ Ann G. Kline Legal Assistant Telephone: (717) 783-3664 MAILING ADDRESS Box 342 DONORA, PENNSYLVANIA 15033 Inheritance Tax Division, Court House, ARNOLD W. HIRSCH AlTORNEY AT LAW 534 McKEAN AVENUE DONORA. PENNSYLVANIA August 13th, 1979. TELEPHONE 379-5200 AREA CODE 412 Washington, Pennsylvania, 15301. Dear Sirs: ESTATE OF NELLIE KONIGSBERG, etc. No. 63-69-722. Date of Death: Feb. 28, 1969 In searching title to real estate in Donora I have discovered that Nellie Kon- igsberg made a transfer of two parcels of real estate just two weeks prior to her death on which no inheritance tax was paid. Papers filed with your office by S. Barry Anderson, Esq., then representing the estate, show that tax and in- terest was paid in the amount of $844. 97 on personalty only; final payment was not made until September of 1977. I am now representing the Konigsberg heirs in an effort to straighten out the matter. I am filing herewith a Supplemental Appraisement reporting the transfers which are taxable at 6o/o. I am holding money in escrow from the real estate sale to ensure payment of the tax and interest. I would appreciate it if you could pro- cess this matter as soon as;:s.poasible, sending all correspondence to the Executrix, with copies to me as attorney for the estate, rather than Mr. Anderson. You willtnote that decedent died February 28th, 1969. 'Therefore the values placed on the real estate are considerably less than today's market. Thank you for your cooperation in this matter. If your appraiser has any ques- tions please contact me. AWH:R Encs. Very truly yours, ~fiJ~~ Arnold W. Hirsch~ J --: ·.;.-... -. ,·• . ' ·.•. f·:\("'·· . ·: ''. ·' :~-.. . . ~. l' .. '<'-:'-' -~ · .... ;~~'/w, ~) .:. --,, " , ·.···· ,;, . . , ~ .;," • l ' -:--~--. • ·: . !( .. -·- ARNOLD w. HIRSCH ATTORNEY AT LAW-;~· . •534 McKEA~i AVENUE-.- . -~· . . ~ ,•. DONORA, PENNSYLVANiA·.·-.· .. . •... ·~ -.. -~ .· ,. ,. .. _~. . . .. --:.. ·, ' ' ., ' . . . ~ ·. ~· '.--: ,TELEPHONE .•• . 379"5200 r~~~·: .. ~(~·.:·~_::;.~-~--:. !;. ~;,Is;~~X~~~R-~1~- ·:: -·~· Do~ORA; :R.ENNSYLVANIA 15033 .. . . • '!'·'· •. '• Ja~uary 2_2nd,:'.t9ap;·<. · ":AREA cooE:-412 -I' ' . . .. <~?!{;<, >. , ;.t'-· _ .. ·, ' -~ '. : .,•':' ·.··· . .. . . ·,. ~ '. . > .~ .. PeMsylvat11~ Depattme~t: ~r Revenue, · B:bard. of Appeals, ; ··.;-.: .. · .. ; . StraWb,e.rT.y Square• -. -~.::p. o. ·:e<>X~ fs74. \ · ·,' "ftarrisburg •.. Pe.Dil~yhanla, 17ios. . ~ ._~,-, •· "' ·. . . 'r ... . · -:~i<~.-...... ·:· -~ .· . ~ . ~~~ . ,···•.':'· A.ttention:···• :Ann· Kline. · ...... · .... : :. ·. ' · ... ··. . ~· . . . . . "' FSTA iF:. o;·~;ELLtF:KO~I~S.~FRG . wash.ilWton .. ·cciunti" 16a-e~~o722 · -Your Docket No;; fftsso'3-INH :· ~ ~ ... ;:r,_ \C OearM&, ~tille• .•. ... ·· "·'. , .. k ·.:.-·rrno·'· ·-~·You may·r~~:~tt tb~t yoU..tatke·~· ~tit-my ortit:~·-on.No.v&h16~h.:t:9.t!t,-'io:lo •. : · .---. _ _ . :::~ >:.~ co~cernln~ a f»rotest o{.AJ?p~·i~ement Whi~.hT·ha~;:.filed;. t~;,~·e· ~bove .. jrsta te. · · , ·'· · :·Yo~~-file· sb_oul~d3how that on the same·date yo~ ~ent.m• an acknowledgement. ·•, .. · :IPJ Aa il res11l! :f ~~ur tele~on~. ~11; filed an Amend~·;~~~\ot~p~i-!liS~~ ·. _ . · . ment. with y·o~u~ .Board; .my eertUied mall 'receipts lndl~-~~ It was.received' ~.:. ... · ·by your o_tr~c.e-·~~-a 'copy by the ~epartment" of Just!!!e"on Nov.e·~ber_23.rd~ :\--~· ' . -·.· ' . . ~ v. ·.: ' 1'• ',, ··' -, ._ .. ,.: ..~~~~~{; ~·\.'~ ~:-~ .· -·~:, ·~: ··> \. ··:·1. _4:_· •. ... ,,/. '·~' ' ·~·' .. : ·.-... · ··:.. .... .•. . . '-:"~( 1979. . g:, . . . • . • .. ~;:. . -. ,. ,., .•. To dat~J m~-!>ad no ~9-fX!IIl~i&.~ion cOne~~rilllg iheB.k:~··a dliip6s'iUo~ ' . ,,_ ·· ·. of_ .. the Aplende~~1Prote~J.ot-Appra;lemerie\Vhtch' ~s· ~eant to:·repla_ce the ·.. ·< . ·. ()rl~nal P:ro.te~~~led_~ o'OWi~l yC;>u ·a~a~e .~heck this ~~:tter and .a,~.Vf.~e_, m_e . : _ .. ,,. ., ..... ,, , ' 0-fi~ st"t~;: ··~.·.··. ~; ':, "fJ1 . Ven: ·trul~ y~m. • . .··: ··.· . . . ·;,: ···. -·· .,._:· · ..•.. ·~ .. ·, _.· ':t·· ~'-. ~ .. -. . · ..... :_.-\._: .. . . .. ~ ' . ·.,\. . . " . AWlh'R:";; .·. :. ._· " . cc{ I e'rltance Tax.Oepa~tlnent. ·• · ... · ·. . a~~ington· Coun tf · . ·..: 'I" ... ·,. '.· ·._.J,, · .... \ ' ·.·. ·.Arnold w.· Hi~sch. •'·, . "''"-" ~· .. -·' ..... ··,., -.. . ·. ~-· •. ._ ... ·· . .... ~". . . '.·: . . .. ·; ,· '· .. , . ·. ·< '-: ... _,.~~ .. · .. . -'"'~ \ (•w' . . ,. f. .. · ... . ·.~ .. " .. ,~ .... -·~ . ' ; ·- .-;... ,. ·,~ .·~-~~~' ~ . ·. · . .'-:· .·' ·-~ · .. ' ,. ' '.. .. . ··~ -, .. 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