HomeMy WebLinkAboutOC1969-0823 - ESTATE OF STRAKA--
Form RCC-2
COMMONWEALTH OF PENNSYLVANIA DATE ................~..~.P~...~.......!.?..t ......!..~..§..~.................
DEPAJtTMENT OF REVEN'l1E'...
RESIDENT INHERITANCE TAX WASHINGTON
BUEEAU OF COUNTY COLLECTIONS COUNTY ....................................................................................................
HARRISBURG,PENNA.17127 APPRAISEMENT FILE NO•............§..~..:..§..~.:.~..?..~.......................................
Whereas.ANDY STRAKA CANONSBURG.....................................................................................................................................................late of ...............................................................................................................
in the County of ..............................~~.~.~!.~2.~.9..~......................................._........................Commonwealth of Pennsylvania.having died on
the ..................................................9t..b..................................day of ................}.~J.:y...........................................69 seized and possessed of an estate19.............
subject to Inheritance Tax under the laws of the Commo:1wealth of Pennsylvania;
Therefore,I.W.R.CHANEY an appraiser duly appointed according to law.......................................................................................................................................,
having been designated to make a fair and conscionabl~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 transferre:l in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for life or for years,the Commonwealth :1ereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest.
Description of Anet Unit Appraisement
Values Made for Inheritance
Tax Purpoles
$
JT.HELD PERS.:
Jt.Bank Acct.#066-4128 held in the MELLON
NATIONAL BANK,CANONSBURG OFFICE,CAUONSBURG,PA.,in th~
names of ANDY STRAKA IN TRUST FOR EDWARD STRAKA.Opened
6-9-66.Balance as of date of deatl"-,$672.89 Fully t ~xable 672 89
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Having been duly SW<»"ll according to law.I do hereby cer;:;ify that the above appraisement is made in con-
formity with law on this ............lSth day of:~e~~k:"~;A;~~:
.......,..........................................................................................................................................................
(Number and Street)
.........................................................WA.S.HING.T.ON....................................,Penna.
(Poat Offiee)
WASHINGTON County
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RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
ANDY STRAKA
Deceased.
Late of
CANONSBURG
Date of Death July 9,1969J•••••••••••••••••••••••••••••••••••••••.•••••••.•••••••••••••••••••••••••••••••••.•
Appraisemel!t Docket Vol 37OJ .
Page,No 63-.6.9-8.23
Filed in Register's Office,9..~.l.S..~19 ..6.9
Amount of tax due,$.
DEPARTMENT OF REVENUE
Received,
Era.mined and Approved,.
.Wrote abo,ut Appra.isement,
Appeal jYom Appraisement,.
Entered and charged,........
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lAST Will AND TESTAMENT
I,ANDREW STRAKA,of 1(28 Fifth Street,Canonsburg,Washington County,
Pennsylvania,being of sound mind,llemory and understanding,do hereby make,publ!sh
and declare this to be my last Will cnd Testament,hereby revoking and making void'
all former Wills or Codicils by me at any time heretofore made.
FIRST:·1 direct and order that all my just debts and funeral expenses shall
by my Executor hereinafter named,be paid out of my estate as soon after my decease as
shall by him be found convenient.
SECOND:I give,devise and bequeath the sum of One and no/lOa ($1.00)
Dollar to my son,Andrew Straka,Jr.of Houston,Washington County,Pennsylvania.
THIRD:I give,devise and bequeath the sum of One and no/lOa ($1.00 )
Dollar to my daughter,Anna May Markovich of Muse,Wash ington County,Pennsylvania.
FOURTH:All the rest,residue and remainder of my estate,be it real,
personal or mixed,and whether acqoired before or after the execution of this Will,
give,devise and bequeath to my sor,Edward A.Straka,as his own absolutely.
FIFTH:I hereby nominate.constitute and appoint my son,EDWARD A.STRAKA"
Andrew Straka
to be Executor of th is my last Wi II and Testament.
IN WITNES~WHEREOF,I HAVE SET my hand.an~seal"this 1 d~r,o,d1lt:
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U·If,/'(lJ-J~A';¥'JO--./'~1~'1/tII:.~v'.vo;"...-v,/'J..//'\.IV (SEAL)
1966.
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Signed,sealed,published and declared by Andrew Straka,the above named
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Testator,as and for his last Will and Testament,in the presence of us,who at his request
and in his presence,and in the presence of each other,have hereunto subscribed our
names as attesting witnesses this ~day of J.J l 'i '1966.
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mnunty nflIIaa~iugtnu aa:
Personally before me,the undersigned authority,a NC?.!~!..L~l!.~~.~~in and for said
County and State,appeared ~..;.9.yj.9X9..A!~.tr.9.tk.9 who,being duly
sworn accortling to law,deposes and says tha;~he is the executor or administrator of the es-
tate of .Am:h:~w...S.tr.g.t.k~L jeceased,that the foregoing schedules constitute a
complete inventory and appraisement of the real and personal estate of ..A!':'9.~~:«..?!r.9!.~.9 ,
deceased,except real estate outside the Com:nonwealth of Pennsylvania;that the figures opposite
each item of real and personal estate in the foregoing schedules are determined and stated by the
undersigned to be the fair value of said itemsls of the date of the decedent's death,based upon a
just appraisement of each item made by the above named Executor Administrator.~rn and s bscri'ed before me this ..l~""""'''''}£'11 ~7 //.JlJ--//
day \~""g1&;~c;~f4,~(J .~[~~~4 ....................j'~,/?//f;'Executor-Administrator
Evi:'i.Y"·;:ELESKOr~······Ii~..r ..·l ~,.
r onsbutg.Washington Co.,Pa.1531~ADDITIONAL INSTRUCTIONS
Ml.Co~Iis~in"v~nt'orfAHfhs't°lbl~7filed within three nonths after appointment of personal representative.
2.A supplemental inventory must be filed w:thin thirty days of discovery of additional assets.
_ .3..1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Copies and 2 RCRI-33,
.Over $10,000,including Copy of Will;1 Original and 3 Copies and 2 RCRI-33,Over $50,000,in-
cluding Copy of Will 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
3Juueutnry aub l\ppraiaemeut of the goods and chattels,rights and credits which
were of Andr.e.w..Str.a±k.a .late of CQn.o.nSblJIg,Pe.nnsybl.onio ..
Washington County,Pa.,taken and made in conformity with the above affidavit.
j
DOLLARS
PERSONALTY
NON E
REAlTY
ALL that certain lot of ground situated in Cecil Twp,Washington Co.,Pa.
being known and designated as Lot No.36 in th'3 Ross Plan of Lots,of
record in Plan Book 7 page 268,Wash.Co.Records;and being more
specifically described of record in Deed Book Vol.977 page 635.
CENTS
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(Decedent had a one-half interest in the above real estate only.
Property worth •••••$13,000.00 )6,500 00
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Inventory and Appraisement
IN THE ESTATE OF,
ANDREW STRATKA
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Filed :,19 ..
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RCC-134 (8-65)
COMMONWEALTH OF PENNSYLV':"NI-A'~
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
."INHERITANCE TAX DIVISION
OFFICIAL NOTIC,E OF INHERITANCE TAX
APPRAISE'ME~T('AND ASSESSMENT OF
ASSETS NOT SUEJECT TO ADMINISTRATION
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TO:_--,ED;;;.,;,=vA=R=D~ST::..:RA=K=A _
208 5~ST PITT STREET
CANONSBURG,PENNSYLVANIA----15317
Date:---:::;J...:::u:,:1.J-y---=.;25:::...L-.....::1::....:9:...;6:..=9__
County W-=..A-=-S;.:.H:;.::I:.:..N:.:..G..::.T-=-O:.,:.N _
County Fi Ie No.----"7""7~~-G'6'-~-/3_6"Y-7~Bureau File No._{p _
We have received notice that,~!I}B(!!Rk~~I~EIxx.x:xxxxxxx..XXXXXXXXXXXXXY..xXXXXXXXYx..t}::..xX
on July 9,19699__,you came into ownership of certain property throughIDGtax~fiIDl~~i}p-X~liXX
~K~~iKK~~~j»~~~transfer from ANDY STRAKA,Deceased.
Under the Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania such transfers are taxable
and the Iiability for the payment of the inheritance lax due is imposed upon you,as transferee.
The property on which tax is hereby assessed cor sists of:
kffiLLON NATIONAL BANK,CANONSBURG CFFICE,
ANDY STRAKA IN TRUST FOR EDWARD STRAKA.
Jt.Bank Acct.#066-4128 held in the
CANONSBURG,FA.,in the names of
Opened 6-9-66.'Balance as of date
of death,$672,89
appraised by the Commonwealth,as of the date of death,at $672.89
100 %of this amount is taxable at the rate of 6 %
ORIGINAL ASSESSMENT AMENDED ASSESSMENT
DATE OF ASSESSMENT
TAXABLE AMOUNT
LESS:ALLOWED DEBTS
NET TAXABLE AMOUNT
$_---=9;..:.7..=2..:...=89~__$--------
AMOUNT OF TAX DUE 40.37
o If you pay the above amount within three (3)months
of the date of death of the decedent,or on or
before Oct.9 19 69 you may deduct a
discount of 5%of the amount of tax due,or 2.02 I-----------
o This tax became delinquent one year after the date
of death of the decedent and,in addition to the
tax,statutory interest at the rate of 6%of the tax
per annum is also due as of ·k _
19 in the amount of
*If the tax is not paid by the above date additionaf
interest is due at the rate of 6%per annum until
paid
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t.SSESSED BY:_--.l-~~~::!!!;~-<.,~dL-:::.<.::::::::=:::::...L~~~~~~.::!!:~:::Ir12..--
(Agent for the Commonwealth)
TOTAL AMOUNT DUE
APPRAISED BY:~~~~~:::R!::.~~~=-
INSTRUCTIONS TO TAXPAYERS
Make checks or money orders payable to:To insure'proper credit to your account
this Official Notice must accompany
your payment.Mai I or bring it to:
If you have already paid this tax to an executor,administrator,attorney or other personal representative of the
decedent for forwarding to the Commonwealth,list below the date paid,name and (lddress of the person to whom
you made payment,their official title and the amount..'".......-•
Date Paid Name and Address of Payee Official Title Amount Paid
Under certain circumstances,if,after the date of death of the decedent,you personally paid funeral expenses
or other just debts of the decedent,with funds derived from the property herein taxed,such amounts expended
by you may qualify as deductions against the gross value of the property in the computation of tax due.If any
such expenditures meet all of the three following tests,it is recommended that you itemize the payments below,
execute the affidavit,and return this notice.The Register of Wills wiH examine the debts claimed and allow
those which he determines to be proper.The tax will then be recomputed and you will receive an amended
assessment of tax.
_THE THREE TESTS WHICH MUST BE MET ARE THAT:
1 -You were personally legally responsible for these debts,and
2-You actually paid these debts out of the account or property described above and can furnish proof
of such payment,if required,and
3 -These same debts are not also claimed,for tax purposes,by an executor,administrator or other
person.al representative of the decedent handl ing the admin istrationof the general estate of the
decedent or any other transferee.
SCHEDULE OF DEBTS
Date Paid Name of Payee Description of Obligation Amount Paid
TOTAL $
(attach separate sheet if requ ired)
COMMONWEALTH OF PENNSYLVANIA)
COUNTY Of _SS:
I,hereby certify that the foregoing is a just and true statement of
funeral expenses and other debts of the decedent,',for which I
was legally responsible and which I did payout of the property herein taxed.I further certify,that to the
best of my knowledge and belief,these same debts will not be claimed by any other person,for inheritance
tax purposes.
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I.SWORN AND SUBSCRIBED BEFORE ME THIS DAY OF____________19 __
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REPORT OF REGISTER OF WILLS
Signature of Taxpayer
I,the undersig·rf~a,:dlJ.IY"~lec.ted Registe'r of Wills in and for the above county,do respectfully report that I
have allowed deductions listed above in the total amount of $--------0
Date of Approval:"""'-_
_Register of Wills
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R CC-43 (5-65)
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COMMONWEAl;;;TH O!==PENNSYLVANJ~Ii!fll:ffl
DEPARTMENT OF REVENUE C!{)fIJ'N."fjlg£'t.·fIj"fo.r,Jf!J Ifl;/I::
HARRISBJRG ."'v/i..{f,i:
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NOTE:TO BE SUBMITTED IN TRIPLICATE
Pennsylvania Department of Revenue
Bureau of County Collections
26 S.4th Street
Harrisburg,Pennsylvania
Dear Sir:
Pursuant to Section 742,Pennsylvania Inheritance and Estate Tax Act of 1961,
we herewith submit the following report:
DECEASED JOINT DEPOSITOR,AIlcit Strala\\7TRUSTEEORINVESTOR _
NAME OF REPORTING ............''....'FINANCIAL INSTITUTION Mellon Hatlohtd Slarlk and ftust Co,OMonsbu!l 066 ot4Q$
ADDRESS 1 west Pike st.,CanO!lSbur8~Pa.15311
ACCOUNT NO.OF JOINT,'.'.
TRUST OR INVESTMENT DEPOSIT #066-11328
NAMES ON ACCOUNT An.St~-·-b-:::··;:;:::;·~:::;:·.~=..,.=·t:::rt-o-r-~-.-··-.-stra-·-ka-----~~..
OR INVESTMENT .'~~L ..'..",..•.
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15311
DATE OF DEATH lub"9,1969v'
SURVIVING DEPOSITOR,BdwardsttakaBENEFICIARYORINVESTOR _
ADDRESS 208 West Pitt St.,O&aDnsb1U'g,Pa.
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212 f"j
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..F~rm No.RCC-62 (7-69)THIS FORM REQUIRED IN ALL ESTATES WITH GROSS ..SSETS UNDER $10,000,UNDER SECTION 701 OF ACT OF JUNE 16,1961,
EFFECTIVE;~NUARY 1.1982.(FILE IN DUPUCATE WITH COPY OF WILL ATTACHED)/
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OFFICE OF THE REGISTER OF WILLS
County of yy~~~~r'!9~~r'!,. ,..
. ,., ,E,~V:'9r9 A ~t~~~~...............of ,.,.f.~~~;r.s~.~i.t~.~t.',~~~'?~~~~~Q ~.~~~.
(Name)(Addresa)
being duly ___.~~9..UL ..according to law,deposes and says that he is the ~.~_~_~_~_~?.~----
(Exec.,Adm.,Legaree,Etc.)
of the ~state oL.Andrew_Str.aka whose Ia~t residence was .JQ~JLHftb._S(-tr.~-e)-.t-.-..-...--.....-..-(No.)St",et
__.,...~9.~~~~~~~_9_L~e.._·__.......deceased,and that the whole o£the estate of said decedent,who died ..J_I,I.ly..2+J262__
(City,Borough or Township)(ti'te)
onsisted 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,'~IVE NAMES.ADDRESSES AND RELATIONSHIP OF OTHER OWNERS.
Real Estate Estimated
Value
All +h,.,+.Int nf "in CeciI Tow.lsh ip,Wash inQton Cou nty,
Pennsylvania being k;own and designated as Lot No.36 in the Ross Plan of /,.'""'1 ...I "7 "LO HI.•L."•r .........fo"D.""...,.1 h~i ..."
L.VI;),VI IC,,",V''''''''''""""".,I t"~::::1""-,';:;I -,""
<tv1morespecificallydescribedofrecordinDeedBookVol.977 page 635 @'I
{Decedent has a one-halt Interest In me aoove rea ~;)IUIt::VI 11'/1;J6,500.00Propertyworth•••••$13,000.00)
Ii~'hJl,.~~411)(~I../
U ''V-:J1:'.J dt !lllfl-b~vv "17~77~v'
Personal Property
N 0 N E
NOTE:You may expedite the processing of this return by filing with it,and as a part of the return,
letters from financial institutions or mortgage holders,certifying to amounts on deposit or owed by the
decedent as of the date of death.Such letters must be 3igned by a responsible officer of the financial
institution or mortgage holder and indicate clearly amO'lnts of principal and interest in the decedent's
account at the date of death and the type of account,account number and the exact name or names in
which the account is registered.
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Jointly Held Property Estimated
<"V~l)le ..>.'",.
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Transfers within TWO YEARS Prior to Death
none
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That at the time of death there was no safe deposit box registered ih decedent's individual name,or jointly with,or as agent or deputy of
another,or in decedent's individual name,with right of access by another as agent or deputy,with the exception of the following:-
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT
IN WHICH R~Q;!lENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT.
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BENEFICIARIES
BENEFICIARIES AND ADDRESSES
RELATIONSHIP SURVIVED AGE OF LIFE
(If step-children or DECEDENT TENANTS OR INTEREST OF
(State full names of all and their addresses who have illegitimate children STATE YES ANNUITANTS BENEFICIARY
an interest,vested,contingent or otherwise,in estate.)are involved,set OR NO AT DEATH OF IN ESTATE
,,.,..,.......1 A '+r"1,....forth this fact.)DECEDENT-.)on Yes -ntire estate
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JiltU ..(t,e.iDe .$.#$••q44W,EX
NOTE'List first five items in the spaces so provided observe notation:;thereon,and instructions.,"
DEBT OR CLAIM N·ATURE OF SAME AMOUNT THIS COLUMN
REGISTER ONLY
Louis N.Sollon Funeral Home Funeral expenses paid $1,282 [50 $
Family exemption (will not be allowed unless
decedent died residing with a spouse or children.)
Edward A ,..11:"~f'\Administration Expenses •.'~I~~IM1=1(,.
Counsel fees •lefl--
Fiduciary commissic.n •
OTHER DEBTS AND CLAIMS
(.)See Note below
(See attached copy of Debts and Deductions)
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Total 5,214 8~
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'R__E_SI_D--''Ee-N_T_'D_E_C_E.:...-D_E_N_T D_E_B_T_S_A_N_D_D_E_D_U_C_T_I_O_N_S_C_L_A_I_M_E_D ---:,\\
...,208.E<lsf:·P.n ·SJreet·.
(Street Number)
..........Canonsburg.,..Po.•..1.5317..
(City or Town and State)
..c;~'.!~.~.~c~~;~Admtntstrator)
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 less than the estimated amount claimed and allowed.
Subscribed and sworn to before me this f~.7;Jg;ay af~',.,~Of;),11~..
.......·:v.:aA·~I/;I ffif~.
.-.:~EL¥N "f{LESI<O,otar~bii~l.~~.C b Washington Co.,Pa.15317anonsUfglIQ1973MyCommiSSion"xpile.MalCI ! •
Having been duly sworn according to law,I do hereby certify that the above appraisement is made in conformity with law on this
....................d2~9I:dayOf ~~/7.j.~9?~.NU.n
·~V.~!f2-::;;~..
In the event that any future interest in this estate is transferred in posses:;ion 01'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'inheri-
tance 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 W.~County,Pennsylvania,do respectfully
report that I have allowed debts and deductions in the amounts claimed by depcnenl,exllf$tll 0 those items where a greater or lesser amount
is set forth in the last column to the right in said schedule above,which greater )1'lesserar'ount epresents the sum allowed as a deduction.
Dated:~.-:.~;(.7 7(..................L '/.~:~.t \~~.;:;.~j..
Register of Wills
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Form No.RCC-62 (7-69)
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WillAdministration INo Year .!
IN THE 'r
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MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
ANDREW STRAKA......................................."..
Deceased
Late of .!Q~?Ji.fr~.~~r~.~t.I .~~.n.~r"!s.~u.rs.'..
County of Wash ington
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RCC-S\(2.-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF CO'UN'-y COLLECTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILING JF APPRAISEMENT
Edward A.Stra...<a
(Executor ~)
IN YOUR REPLY PLEA8E
REFER TO
37-239-7
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In Re:Est ate of ..:;A~n:.:::dr~...::e~w~S~t=_r.!=!<a==ka2__
_______W:..:.;a~s~h""'in~gt~o~n"__County -File No.63-69-823
Dear Mr.Straka,
You are hereby notified that Jhe __~__~o~r~i~g~i=na~l~_
appraisement in the estate of Andrew Straka
has been filed in the office of the Reg~ster of Wills qf Washington
County on March 22 ,19~.SGid appraisement reflects the
following valuations:
RealEs tate __--'-..;:6;..;1t"';;.;:0;.;:0;.:.'-=0:.,:0;.".-_
Personal Property _
Transfers -.-_
Total ~6:..:1t""5:..:·{):..:0:.l!,..::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 unp~id after one year from date of death,interest at the rate
of six (6%)percent per annum is charged.
A~y party in interest who is aggrieved by an appraisement may
appeal therefrom as provided by law.
Date --'M...,'a""r....,c...h..........2,.,,2"-.l,~]_97......J _
DATE OF DEATH:July 9,1969
Note:This is not a bill.
Signed
T.i tle
Q1./hu!~QW(f~
ALFRED TOSI,APPRAISER I
R CC-39 (5-68)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of Straka
(Last Name)
Andrew
(First Name)
DATE OF DEATH 7-9-69
(Initial)
FILE NO.63-69-823
REPORT OF INHERITAN:E TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraiser ir and for the County of Washington
Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at
the values set forth opposite each item in the last column to the rigl:t in Schedules "A","B","C",and "E".
~~~~L1)-iNHRiTANCE TAX APPRAIS .
March 22 ,1971Dated:___.;;..;:.;;.---"O'-"-oL....;:=.L..L.:=--_
REPORT OF THE REGISTER OF WILLS
ILLS
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
Da ted:__Ma-=r;...c;.;;.h;....-.2_2J!...',-1;;;.97~1;;...-_
I,the undersigned duly elected Register of Wills in and for 7N"ashington 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'',~hich gr ter or lesser amount represents the sum
allowed as a deduction.
Valuation of life estates or
FOR USE OF REGISTER ONLY
Tax on $-::--=-.,..".jl-,:-,.-2%
Tax on $1.281)20 @
Tax on $5%
Tax on $10%
Tax on $15%
~e~tioos *
Total Estate ~--
TOTAL TAX
COMPUTATION OF TAX
$--------=~.....".~$----!7w.77-4-=1l=__
$--------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
BALANCE OF INHERITANCE TAX DUE $$---..lCAddinterestatrateof6%from_____to _
AMOUNT OF ESTATE TAX ASSESSED $----~L-
Estate tax paid $---Jl-
BALANCE DUE $-------11_
Add interest at rate of 6%from
------tto-----$---------It='TOTAL TAX BALANCE $----~,PAID $-l
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE:Where subsequent adjustments are made to the above computatic.n of tax by the Register of Wills,for proper reason,
same should be noted below,with short explanation.
Will (No.Administration
IN THE
Year .
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
Late of .
County of
.i\JIJPREW.$'l'AAICJl.
CANONSBURG
...1tlASHINGTON.
Deceased
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
rl
.:,
Fonn RCC-2
,."f
./DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG.PENNA.17 127
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE ~~.~~??j ~.??~.
COUNTY ~~.~.~~~.?~..
FILE NO...9.,?::.9..9.::.???..
Whereas..An4.:r.~w.?:~.;:~)s.~late of g:<3:~9..~.s..1;>~.~.
in the County of W9.!?,trin.gt..9.P.Commonwealth of Pennsylvania.having died on
the :Qmt..D day of !!.:J4Y 19 ~.~.seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commo:lwealth of Pennsylvania;
Therefore.I,~~.~P.~9~.~,an appraiser duly appointed according to law,
haYing been designated to make a fair and conscionabl~appraisement of the said estate,and to assess and fix
the cash value of all annuities and life estates growing ot<t of said estate,hereby file the following appraisement:
In the event that any future interest in this estate is transferrej in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for Hfe or for years,the Commonwealth .1ereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future intErest.
Unit AppraisementDescriptionofAssetValuesMadeforInheritanceTaxPurpotes
$
REALTY:
ALL that certain lot of ground situated in Cecil Township,
I
Washington G>ountv.Pennsylvania.being known and designated as
Lot No.36 in the Ross Plan of Lots,of record in Plan Book 7
naQ'e 268 Washington Countv Records:and being more specifically
described of record in D.eed Book VoL 977 J=.age 635 (Decedent
has a one-half interest in the above real estate only.
Prooertv worth••••••$13.000.00)6.500 00
I
I
I
.
Having been duly sworn according to law.I do h~reby certify that the above appraisement is made in con-
formity with law on this ............................~Q/...............day of ..................:..::........::~..:..::~~..:.:..:.:~~.
Appraiser
.........................................................................,........................................,."."',......,..,...............................W (Number and Strfetl
Penna.................................................~.........................
(Post eel
WASHINGTON COUtlty...................
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
...ANDREW..STRAKA .
Deceased.
Late of
QANQN$.~.OR.G .
Date of Death,.7.~.9..-:§.9..
Appraisenlel!t Docket Vol.,.3.7 ;.
Page,.??9..-:7.No 9.?::.9..9.-:.??.J...
Filed in Register's Office,JMr..c.h Z.;:z 19 71
Amcunt of tax due,$.
DEPARTMENT OF REVENUE
Received,
Examined and Approved,..
Wrote abo.ut Appraisement,..
Appeal ft-om Appraisement,.
Entered and charged,.
"
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OFFICE 01"THE
REQISTER OF WILLS
_...JlW..LlallliswhwinLllg~t~Q:u.n COUNTY
"".
STATEMENT OF DEBTS...
AND DEDUCTIONS
"'l'!,.•.~,.."
':2<.
.DEDUCTIONS ALLOWED IN ",/...\
i\
THE SUM'OF 0 0 oJ,,4...;;!1:..~Q..
DATE APPROVED .0"0 0 ••••....J..:i?;?~...?l
Relll.te,of Willi.Agent
ESTATE OF At'-IDREW SlRAlKA LATE OF CanQnsburg,Pennsylwnia
DATE OF FILINQ APPRAISEMENT DATIi OP'DEATH July 9,1969
o AGENT OP'THIE COMMONWEALTH
J!hJ-h 9-jToJJ
(
OAT!:NO.0.-
VOUCH""NAME OF PAYEE RE"'ARKa AMOUNT
Russell MarinQ.Rea Qf Wills Letters Qf AdministratiQn 9 50
Everlasting MemQrial HeadstQne 4rn 50
Louis N.SQllon Funeral Home Funera I expenses 1,282 50
Burial Lot 160 00
5 Zuver's Florist Flowers 47 70
6 Rev Matties Burial services rendered 20 00
17 Food land Food for guests attending funeral 65 00
8 Daily Notes Thank you advertisement 700
IQ
10
..••l.••n C TQ.reas.
F.J•Buckley,Tax Collector
1969 County Taxes
1969 Borough Taxes
54 00
80~
II John ()'Hare,Jr.1969 Schoof T"xes I/O 4U
12 Malcolm C.MorQan,Co.Treas 1970 Co Taxes 59 40
C I ..••Tny rnll~ctor 1970 Borouah Taxes 9375
11.4 John ()'Hare.Jr ••Tax CQllectQr .1970 School Taxes 182 28
'1:\Fire Ins.Dremiums -1969 46 00
16 Bastio-,&Simonin Fire Ins.premiums -1970 4600
17 Rndin It Simonin Appraisal fee 20 00
IR ...•Savinas &Loan Assoc.Ba lance due Qn mortgage 1,312 45
19
20
.Wp.d Penn Power Co.
Columbia Gas Co.
electric bill
Gas bill
28 54
145 [73
21 Citizens WaterCQ.Water services U ItJU
22 Borough Qf CanQnsburg Sewage lien ,),)u UU
23 Russell Marino FillOg InventQry and Appraisement
24 M.E.Kusturiss AttQrney's fees 150 00
-,'A -Executor's commission 150 00
::J,~r4 au·COMMONWEALTH OF PENNSYLVANIA }
COUNTY OF •Wash ington ••:
'.Edward A.Strgtka HUlIE.V CERTII'Y.THAT.TO THE'aUT 0'"
illY I<NOWL!:DQI:AND .ELIEP'.THI!:,"ORIEGOING 18 AJUaT AND'TRU IE,srATEMENT OP'DU,...P'UNItRAL IXPEN.1E8 AND IlXI"5NS"0"
ADMINISTRATION .UaMITTED TO THIE lEaTATE 0"ARdrs..,Stratka._...DECaA8m."a DEDUCTIONS ,.OR
INHIlAITAHi;E 'lAX P4'lU'Oeae.~~liiJt!'~'6II-~.~'~'"'.£NA ~."-(.II
.
"":·~w N ~'f~..........1.-.0 .qoRl:ME THIS DAY 01"....--(L.e.l
..., ,.,1//1 /;';?)..47n .
_.~.:_,$;,,_~/J1·V/.A~A7 II //;.//£_-Z//l. .~7 .'-').."f./I..\I'l ~.Y""~,r~V'ClY \,;.;TEL.,~)'iohry Public
0.00 t ~1I0Mbc!tg.Washington Co.,Pa.15317.
.'<\•ley C.o...io.Expirel MarchiO,J9ll
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'71 APR ?9 Ati \I If9
Gentlemen:
April 22,1971
Ret Jatate of Andrew Straka
F~e No.63-69"823
County of WatJbington
Pursuant to the prov1~i(>ns otSection 1001(1)-of the Inheritance
and Estate Tax Act of 1961,11 PROTEST is fileQ agai-nst the 8<:t!on of
the Register of \villsofWa$hington County on March 22,1971,allowing
several imprope~items claimed on the Statement of Debts and Deductions
fUed in the subjeet decedent's estate.Objectton1s made to the
following:
-1.Slovenian Savings &M>an Assoc.
2.P.verlaating Me1JlOr!al .
3.Malcolm C.Morgan,Co.Trens.
4.F\J.Buckley,Tax Collector
5.John 0'Hare,Jr.;Tax Coll.eetor .
6.llastio and Simonin
$1,312.45
497.50
59.40
93.75
182.28
46.00
A review of our record discloses'that the decedent,Andrew Straka,
died on July 9,1969,possessed solely of a one-half interest in a parcel
of real estate located in Cecil Township,Waahblgton County,held as ten...
ants in conmon with his son,Edward A.Straka.,ha"ring a total valuation
of $13,000.00.The decedent's one~half interest was l"epot'ted to the
-CQtl'Jl1onwealth and subsequently,on March 22,19"11,appraised by the Common...
wealth's apPTai.et a.t $6,500.00.
Protestant contends the full balance of the mortgage on the real
eetate (item #1 above)is not a prOper dedUCtion"since the decedent owned
only-one-half of the property;thet'etore,the cla1tn of Slovenian Savings
and LoanAs$ociation$hould be reduced to one...halfor $656.23.
'.,-
AprU 26,1911
Re:.Estate of Andrew Straka
Wi.th respect to the Reg!$ter of Wi].ls'allowance of $491.SO
tor CO$t of a headstone (Item #2),Protestant contends this amount
does not meet the test of reasonablene$sw!t1Un the meaning of
Section 615 of the 1961 Act.Whethet such an expense is reasonable
is primarily dependent upon the decedent's station ~Ute and .~
!,lzeof his estate.
In the instant case,based.On the factsno\i before us,it is
the Protestant!s position tha.t the ·~to be·allowed.tor the cost
ofa headstone should I1()t exceed $300.00.
lteJ!lS3 ...5 above,real estate taices for th.e y~1970,are not;
proper deductions because tbeywere~sse$ilIed for the year following
\thedeeedent'•death.Mr..Straka's death occurred on July 9,1969;
hence,1970 real estate taXes are not de4uetib1e under Section 621
of the 1961 Act.
Item 6,claim of B$sUo and S~nin to..£1re insurance premium
£01'1970,1s not deductible under Artlele III of the 1961 Act,b~cause
the hatra,and not the estate,derive the be~fl.t from this'olul1h
Giving effect to theobJectlons cited herein,Protestant r~c()tn...
mends that the debts and deductions IitUowed by the Register of Wills
be reduoed to $3;919.65.
Very truly yours,
Peter Capataides,J>iree1»T
~ureau of CoWlty CollectiOns
e.e.~.Russell Marino,Registel'of Wills
c..c.Michael E.lustu,riss,E$quire
12 N.Jefferson Avenue
Canonsburg,Pennqlvama 15317
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COMMONWEALTH 0=PENNSYLVANIA
DEPARTMENT ,OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17117
May 28,1971
Russell Marino,
Register of Wills
Washington County Court House
Washington,Pennsylvania 15301
Re:Estate of Andrew Straka
File No.63-69-823
County of Washington
.31·~~J '1-7
Dear Mr.Marino:
Enclosed is a copy of a Protest filed in the subject
decedent's estate.
On May 28,1971,Joseph F.Shamay,Assistant Director
for Taxation,of this Bureau,ad7ised Michael E.Kusturiss,
Attorney for the estate,that the Protest has been Sustained.
Accordingly,you are a~thorized to amend the record
of this estate to conform therewith.
Very truly yours,
6P~/~
Robert L.Schrift,Acting Chief
Inheritance Tax Division
For:Peter Capataides,Director
Bureau of County Collections
--.
May 28,1971
"
Michae1E.Kusturis5,Esquire
12 North Jefferson Avenue
Canonsburg,Pennsylvania 15317
Re:ocEstate of Andrew Straka.
File No.63...69-823
County of Washington
The Inheritance Tax Protest Board of the Pennsylvania
Department of Revenue met on the 21st day ot May,1971,'and
conside~ed the Protest filed in the above decedent 'a estate".
The decision of the Board fol1~s;
I
,The Protest filed by the Commonwealth ofPennsylvan!a
on April 26,1971,1s hereby Sustained.The'Debts &Deductions
allowed by the Register of Wills shoUld be reduCElld to $3,979.65.
-Joseph F.Shamay,.
Assft.Director tor Taxation
JFS/ms ,
c.c •.Mrs.Frances Leo
Chief'Appra~ser
;,
c.c.Russell-Marino
Register of Wills
For:Peter Capataides,Director "
13tu:'eau of County Collections