HomeMy WebLinkAboutOC1969-0932 - ESTATE OF CULLEY.,REV-484 EX+15-80)
t...
INHERITANCE TAX SUMMARY SHEET
(BUREAU USE ONLY)
,Fil e Number 6_3-_6_9_-_0_93_2 ---'-_
Estate Name M_a_r_th_a_A_._C_u_l_l_e...:!.y~_
Date of Death 7_-_6_-_6_9 _
Social Security Number _
REPORT OF INHERITANCE TAX APPRAISER
[JOriginaloSupplementaloRemainder
J
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Washington
Pennsylvania,do respectfully report that I nave 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:December 14,1981 ~Jknu.....,Ie J2t /t4~"'--7 INHERITANCE TAX APPRAISER .
.,
ADJUSTMENTS REMAINDER APPRAISEMENT CODE
INVENTORY VALUE AS APPRAISED CODE (HARRISBURG USE ONLY)
Real Property (Schedule A)$00+92+
Personal Property (Schedule B)10+
Jalnt.Held Property (Schedule E)20+
Transfers (Schedule C)12,000.PO 30+
TOTAL GROSS ASSETS 12 000.bo
Less Debts and Deductions ?600 ho 40-93-
(SCHEDULE F)9,400.PO
CLEAR VALUE OF ESTATE
Exemptions =======;;;::==1:=;=n:;:==l:;=n:;:===':J ,LJ.UU.IUUTotalEstote......L._
TOTAL TAX
INTEREST FROM 10-6-70 TO 12-26-81
BALANCE
564.00
17q 77
943.7
o Life EstateoAnnuity
FOR USE OF REGISTER ONLY
Tax on $9 400.00
Tax on $-+_
Tax on $
Tax on $
Tax on $-+_
'FACTOR
6%_
15%
PR(NCIPLE VALUE
COMPu.TATION OF TAX
$
$
$
$
$
$
$
$
564
CODE
00
Less Credits
DATE OF PAYMENT AMOUNT PAID
$-----
INTEREST FROM
BALANCE DUE
DISCOUNT INTEREST TAX CREDIT
+$$=$
+:;
BALANCE $~/~TO $
$
REV-457 (1-80)
"COMMONWEALTH OF PENNSYLVANIA
,DE;PARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
INHERITANCE TAX
APPRAISEMENT
Estate of Martha A.Culley File No.__6_3-_6_9_-_9_32 _
County__W_a_s_h_~_·n..;g:::.t_o_n _Date of Death -.;..7_-6.;;..-_6~9 _
In the event that any future interest in thisestate is transferred in possession or enjoyment to collateral heirs of the decedentafter the expiration of any
estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes atthe lawful collateral rate
on any such future interest.
PROPERTY REPORTED BY THE ESTATE DEPARTMENT'S
APPRAISED VALUE
1.TOTAL REAL PROPERTY -SCHEDULE "A"
2.TOTAL PERSONAL PROPERTY -SCHEDULE "B"
3.TOTAL TRANSFERS -SCHEDULE "C"12 000.00
4.TOTAL JOINTLY OWNED PROPERTY -SCHEDUtE "E"
TOTAL REPORTED PROPERTY 12,000.00
PROPERTY NOT INCLUDED IN RETURN BUT APPRAISED BY THE COMMONWEALTH
TOTAL UNREPORTED PROPERTY
TOTAL GROSS ASSETS 12 ~OOO.00
..
LIFE ESTATE OR ANNUITY CALCULATION
I do hereby certify that the above appraisement is made in conformity with Pennsylvania law and has been filed this day
with the Register of Wi lis.~.,.!Y'/_tfmrv/~~/l/t~12-14-81
'APPRAISER DATE
c
(',~..,...
t,
(OFFICIAL USE ONLY)
WILL
NO.YEAR _
ADMINISTRATION
NO.YEAR _
ESTATE OF Ma tit A 0 11r"as •a e,
ADDRESS Rob·'Pt11l8Oft.p..
COUNTY OF WasliiRgcea
DOCKET NO._
PAGE NO._
LINE NO._
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
.SUREAU OF EXAMINATION
OFFICIAL NOTICE OF
INHERITANCE TAX
ASSESSMENT
COUNTY FILE NO:_DATE DeCember 14,1981
TO:Rebe",t R.n"1 •",'t:'l:t::l :<c'C r>ul:X1l:8r;tB,t.,qu1rc
ESTATE
FILE NO.
Martha A en]]ey
63-69-0932
Pittsburgh,pat 15219
42RS:Fleer 600 Srant St.COUNTY
DATE OF DEATH--.7""'-·::J;;~l-=-:..QQ"l;l9'--------
Appraised Value of Estate:
Real Estate
Personal Property
Jointly Held Property/Transfers
Total Gross Estate
Total Approved Deductions
Clear Value of Estate
Less:Approved Charitable Exemptions
Clear Value of Estate Subject to Tax
Amount Taxable @ 6%Rate $9,40 0 00 tax due $56,§.00
Amount Taxable @ 15%Rate tax due
TOTAL PENNSYLVANIA INHERITANCE TAX DUE $564.00
* * * * * *A five percent discount totaling ,;:.$_
will be granted if the Inheritance Tax is paid by
Less Credits:
DATE OF PAYMENT AMOUNT PAID DISCOUNT INTEREST TAX CREDIT
$+$$=$'
+=
+=
943.77'$
is -....:;JH7~3r-•.:r-7.:r-7--
BALANCE OF PENNSYLVANIA INHERITANCE TAX DUE
Interest accrues at the rate of six (6)percent per annum
on the unpaid balance of Inheritance Tax from ----rlY8-ee-f7-t:Of--------
to date of payment.Interest due if paid by 12 26 81
Dom DeHaria/cs
Assessedby:-:-_:--:--::--__.....,....,I
See Information on Reverse Side Agent fortheCommonwealth
REGISTER OF WILLS.._---------_...._------------------------~-~-----_._...---
INFORMATION
To insure proper credit to your account,the name of the estate and file number should be clearly print-
ed on the check or money order.
This assessment is made in accordance with Section 708 of the Inheritance and Estate Tax Act of
1961 (72 P.S.§2485-708).
To the extent that inheritance tax is paid within three (3)months after the death of the decedent,a
discount of five (5)percent is allowed (72 P.S.§2485-716).
Inheritance Tax,other than tax on a future interest,is due at the date of the decedent's death and becomes
delinquent at the expiration of nine (9)months after the decedent's death (72 P.S.§2485-711).Inheritance
Tax on a future interest is payable within three (3)months after the transfer takes effect in possession and
enjoyment and is delinquent thereafter (72 P.S.§2485-712).Calculate interest from the delinquent date shown
on the face of this form to the date of actual payment using the following interest table:
---------------------------------------------------------------------------
1 month .005 4 months .020 7 months .035 10 months .050
2 months .010 5 months .025 8 months .040 11 months .055
3 months .015 6 months .030 9 months .045 12 months .060
1 days .00017 11 days .00186 21 days .00352
2 days .00034 12 days .00203 22 days .00369
3 days .00051 13 days .00220 23 days .00386
4 days .00068 14 days .00237 24 days .00403
5 days .00085 15 days .00250 25 days .00420
6 days .00101 16 days .00267 26 days .00437
7 days .00118 17 days .00284 27 days .00454
8 days .00135 18 days .00301 28 days .00471
9 days .00152 19 days .00318 29 days .00488
10 days .00169 20 days .00335 30 days .00500
Any party in interest,including the Commonwealth and the personal representative,not satisfied with
the assessment may object thereto within sixty (60)days after receipt of this Notice as provided by Section
1001 of the Inheritance and Estate Tax Act of 1961 (72 P.S.§2485-1001).
Make check or money order payable to:
"Register of Wills.Agent"
Mail to the address listed below:
-1
,I
,.RE Vw449 (,-eo)
caMMoNWE~L TH OF PENNSYLVANIA
DEPARTMENT'OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
AFFIDAVIT OF
FIDUCIARY
(Instructions on Reverse Side)
Estate of _M....;a;;;;.r~t_h...;;;C!.;......,;;A..;;..;.,..~C...;.u;.;;l....;l....;e;:;.Y",--_Date of Death Julv 6,1969
Last Address R.D.iD Bulger Soci al Security No.__I_ln_k_n_o_w_n _
Robinson Twp.PA 15019 Bureau File No.6.;...2""---...;;;6...;;;9_-.....;9;...3;;;..;:.2 _
(CITY)(STATE)(ZIP)
County File No.----------
1.Decedent died:
(X)Intestate (without a will)
( )Testate (leaving a last will--copy attached)
2.Is the filing of a Federal Estate Tax Return required for this estate?Yes __No -,X:..:..-_
3.Executor/Executrix ).Administrator/Administratrix Heir
DATE
ll/20/8J.
RELATIONSHIP OF JOINT
HOLDERS TO DECEDENT
th,or as an a~ent or deputy
r deputy.Inl.:;ude the name
name (s)in which the box
nying schedules and
N Oscar L Culleyame.
Address R.D.#1
Bulger,PA 15019
(CITY)(STATE)(ZIP)
4.All correspondence should be mailed to (X)Attorney ()Fiduciary.
5.If an attorney is representing the estate,indicate:
Name Robert B.will iams,Esguire
Eckert,Seamans,Cherin &Mellott
Address 42nd Floor,600 Grant Street
Pittsburgh,PA 15219
(CITY)(STATE)(ZIP)
List all safe deposit boxes reaistered in the decedent's individual namehor jointly wi
of another,or in decedent's in ividual name with right of access by anot er as agent 0
and address of the bank or other institution where the safe deposit box is located,the
is registered and the relationship of the joint holders to the decedent.
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION NAME OR NAMES IN WHiCH
IN WHICH DECEDENT MAINTAINED A SAFE DEPOSIT BOX SAFE DEPOSIT BOX IS REGISTERED
Non~
Under penalties of perjury,I declare that I have examined this return,including accompa
statements,and to the best of my knowledge and belief it is true,correct and complete.
{fJ.~((~/
SIGNATURE OF FIDU RY
_.~------_.---_._--_...-
PENNSYLVANIA INHERITANCE TAX GENERAL INFORMATION
1.PERSONS RESPONSIBLE FOR RETURN
Section 701 of the Inheritance and Estate Tax Act of 1961 provides that the following persons shall prepare and fileareturn:
a.The personal representative of the estate of the decedent as to property of the decedent administered by him
and such additional property which is or may be subject to Inheritance Tax of which he/she shall have or
acqui re knowl edge;
b.The transferee of property upon the transfer of which Inheritance Tax is or may be imposed by the 1961 Statute,
including a trustee of property transferred in trust,provided that no separate return need be made by the transferee
of property included in the return of apersonal representative.
2.PLACE FOR FILING
The return is to be filed in duplicate with the Register of Wills of the county wherein the decedent resided.
3.TIME FOR FILING
The return is due nine months after the decedent's death,unless an extension for filing has been applied for and
granted by the Secretary of Revenue within the nine-month period.
4.FAILURE TO FILE RETURN
Section 791 of the 1961 Statute provides that "any person who willfully fails to file a return or other report
required of him...shall be personally liable to apenalty of 25%of the tax ultimately found to be due or $1,000
whichever is the lesser to be recovered by the Department of Revenue as debts of Iike amount are recoverabl e by
law."
5.TAX RATES
Inheritance Tax is payable at the rate of 6%on transfers to lineal descendants,such as father,mother,husband,wife,
son,daughter,grandchi Idren,grandparent,son-in-I aw and daughter-j n-I aw and at the rate of 15%as to all others.
6.PAYMENT OF TAX
The tax assessed on the transfer of property reported in the return is due 9 months after the decedent's death.Interest
at the rate of 6%per annum accrues thereafter until payment is made.All payments received are first applied to any
interest which may be due with any remainder applied to the tax.IF TAX IS PAID WITHIN 3MONTHS AFTER THE
DECEDENT'S DEATH,A DISCOUNT OF 5%OF THE TAX PAYMENT IS ALLOWED.
All checks should be made payable to the Register of Wills of the county wherein the decedent resided and are
received subject to the final determination of the Department of Revenue.
7.FAILURE TO PAY
The taxes imposed,together with any interest thereon,are a lien upon real property,which lien remains in effect until
the taxes and interest have been paid in full.The taxes may be sued for against any real property in the decedent's
estate or against any property belonging to a transferee liable for the tax.
8.FILING OF FALSE RETURN
Any person who willfully makes a false return or report required of him shall,in accordance with Section 793 of the
1961Statute,be guilty of amisdemeanor and,on conviction thereof,shall be sentenced to pay a fine not exceeding
$1,000 or undergo imprisonment not exceeding one year or both.
,,
REV-450 n-sol
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE"A"
REAL PROPERTY
(Instructions on Reverse Side)
ESTATE OF Martha A.Culley
ITEM ESTIMAT ED DEPARTMENT
NO.DESCRIPTION MARKET VALUATION
VALUE (OFFICIAL USE
ONLY)
See Schedule "c"
TOTAL THIS PAGE None
INSTRUCTIONS FOR COMPLETING SCHEDULE "A"
Schedule "A"should include a detailed description of all real property located in Pennsylvania
and held solely by the decedent or held jointly with another individual (s)as tenants in common.List the
decedent's percentage of ownership and the estimated market value of the decedent's interest.(Property held
as joint tenants with the right of survivorship or tenants by entireties should be reported on Schedule "E".)
All real estate located in Pennsylvania should be described by lot and block number,street
address,number of acres and general description of land and buildings.Also,include the book and page
number in which the deed is recorded and the exact title as indicated on the deed.If the property has been
sold,attach a copy of the settlement sheet.If the property is subject to a mortgage encumbrance,include
the name of the mortgagee,date,rate of interest and the outstanding balance on the date of death and
attach a statement from the mortgagor verifying the outstanding balance.
Property taxes and interest on mortgages as of the date of death,assessments and other
encumbrances should be listed on Schedule "F".Do not deduct them on Schedule "A".
~I
,-RE;V·45~EX+(3-80)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT .
SCHEDULE liB"
PERSONAL PROPERTY
(Instructions on Reverse Side)
Estate of _-::..:M:.:::a~r~t;;,;h.:..:a::......;A:.:..:..--::C;.:u;.:l;.:l::...;e::..''-v -_
ESTIMATED DEPARTMENT
ITEM DESCRIPTION UNIT MARKET VALUATION
NO.VALUE VALUE (OFFICIAL USE ONL Y)
None
TOTAL THIS PAGE None
INSTRUCTIONS FOR COMPLETING SCHEDULE "B"
Schedule "8"must include all tangible and intangible personal property
owned individually by the decedent at the time of death.Property owned
jointly with another party or parties should be listed on Schedule "E"- -Jointly
Owned Property.Intangible personal property,titled in the name of the decedent,
but payable at death to another party or parties,including but not limited to
P.O.D.U.S.Savings Bonds and Tentative Trust Accounts,must be listed on
Schedule "8".
Tangible personal property should be listed first.Examples of tangible
personal property are jewelry,wearing apparel,household goods and furnishings,
books,paintings,automobiles,boats,snowmobiles,aircraft,etc.
Intangible personal property includes cash-on-hand and in the bank,stocks,
dividends,bonds,mortgages,treasury certificates,notes,together with accrued
interest,salaries or wages,insurance payable to the estate or fiduciary in said
capacity,partnership interest,etc.An interest in any undistributed estate or
income from any property held in trust under the will or agreement of another
even though located outside of Pennsylvania at the time of death should be
listed on Schedule "8".
A completed Partnership Interest Report (REV·894)must be attached for
each partnership or joint venture,and a completed Closely Held Corporate Stock
Information Report (REV-893)must be attached for each closely-held business
interest or sole proprietorship reported on Schedule "B".
REV-452 EX+(6-80).
COMMONWEALTH OF PENNSYLVANIA
-D'EPAR'T'MENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
Estate of Martha A.Culley
SCHEDULE "C"
TRANSFERS
INSTRUCTIONS:
1.Answer t~le questions on reverse side.
2.If the answer to any of the questions on the reverse side is uYes,"provide a description of the property transferred per
Schedules IlA,"uB,"or HE,"its estimated market value at date of death,dates of transfer,to 'Atlom transferred and
relationship of transferres to decedent.Attach a copy of any trust,deed,or instrument relating to the transferred property.
ITEM
NO.
1
DESCRIPTION
By a deed dated July 2,1964,decedent and her
husband deeded three parcels of property locatec
in Robinson and Smith Townships,Washington
County,to their son,Oscar L.Culley.In the
deed,a copy of which is attached,decedent
and her husband reserved a life estate.
Decedent's husband died February 27,1966,and
decedent died July 6,1969,thus terminating
the life estate.The total value of the land
and buildings fo~1969 county real estate
tax purposes was $4,000 which is presumed to
have been one-third of the estimated market
value as of the date of decedent's death.
TOTAL
If additional space IS necessary,use 8Y2"x 11"sheets.
ESTIMATED
MARKET VALUE
$12,000.00
$12,000.00
DEPT.VALUATION
{OFFICIAL USE ONL yJ
QUESTIONS CONCERNING PROPERTY TRANSFERS
1.Did decedent,within two yems of death,make any transfer of any material part of his estate without receiving
valuable and adequate consideration?(Answer IIYes"or IINo".)No
2.Did decedent,within two years of death,transfer property from himself/herself to himself/herself and another party
or parties (including a spouse)in joint ownership?(Answer "Yes"or IINo".)Jill.-.
3.If the answer to one or two above is IIYes"and the transfers are claimed to be nontaxable,provide the following
information:
a.Age of decedent at time of transfer._
b.Copy of death certi fi cate.
c.Affidavit by the attending physician indicating the state of decedent's health at time of transfer.
d.All other information supporting nontaxability of transfer.
4.Did decedent,in his/her 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/her death?(Answer IIYes"or lINo".)......No""---_
a.Was there any possibility that the property transferred might return to transferor or his/her estate or be subject
to his/her power of disposition?(Answer IIYes"or lINo".)_
b.What was the transferee's age at time of decedent's death?
5.Did decedent in his/her lifetime make any transfer without receiving a valuable and adequate consideration therefor
under which transferor expressly or impliedly reserves for his/her life or any period which does in fact end before his/her
death:
a.The possession or enjoyment of or the right to income from the property transferred?(Answer lIYes"or IINo".)~
b.The right to designate the persons who shall possess or enjoy the property transferred or income therefrom?
(Answer IIYes"or lINo".)_
6.If the answer to five b.above is IIYes,"was the right reserved in decedent alone ( )or decedent and others ().
7.Did decedent in his/her lifetime make a transfer,the consideration for which was transferee's promise to pay income
to or for the benefit or care of transferor?(Answer IIYes"or IINo".)No
8.Did decedent,at any time,transfer property,the b61eficial enjoyment of which was subject to change,because of
areserved power to alter,amend,or revoke,or which could revert to decedent under terms of transfer or by operation of
law?(Answer lIYes"or IINo".)No
9.If the answer to eight above is "Yes,"was the power to alter,amend or revoke the interest of the beneficiary reserved
in the decedent alone ( )or decedent and others ().
REV-453 (1-S0)
•COMMONWEALTH OF PENNSYLVANIA
. •DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "0"
BENEFICIARIES
(Instructions on Reverse Side)
Estate of _...:;M~a~~,;l;,r.:.t~h;l,l;a~A~•....:.C;;.:;u::.ol:-l~e:.-.l.y _
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED DATE OF INTEREST OF BENEFICIARYDECEDENTBIRTH
Oscar L.Culley
R.D.~l
Bulger,PA 15019 Son yes sui juris Entire
The above beneficiar·ies are living at this time except for the following:
NAME DATE OF DEATH
INSTRUCTIONS FOR SHCEDUlE "D"
1.List full names and addresses of all who have an interest in the estate
either vested,contingent or other interest.
2.Indicate the beneficiary's relationship to the decedent.Specify if
stepchildren or illegitimate children are involved.
3.Indicate "Yes"or "No"if the beneficiary survived the decedent.
4.Indicate the date of birth of the beneficiary if the interest is a life
interest,term certain interest or a future interest.
5.Indicate the interest of the beneficiary in the decedent's estate.
For example:Specific bequests of a diamond ring,savings bonds
or cash of $5,OPO;bequest of 25%of residue;remainder interest;etc.
6.At the bottom of Schedule "0"state those beneficiaries who are not
living at the time the return is being filed and include date of death.,
~
REV·454 EX+(3·80)
•COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE liE"
JOINTLY OWNED PROPERTY
(Instructions on Reverse Side)
Estate of _-...;.M;;.;;a.;;.;;r;...t;;..;h;.;;.a~A~.--.;;.C...;;.u;.:;l;.:;l;,..;;e;..=y'--_
p
TOTAL E VALUE OF DEPARTMENTITEMR
NO.DESCRIPTION MARKET C DECEDENT'S VALUATION
VALUE E INTEREST (Official Use Only)NT
None
I
TOTAL THIS PAGE None
INSTRUCTIONS FOR COMPLETING SCHEDULE liE",..,-.
Schedule "E"must include all property,real and personal,owned by the decedent jointly with another
party or parties as joint tenants with right of survivorship.Both tangible and intangible property are to be
included.List real estate first.
1.Describe all real property as indicated in the instructions for Schedule"A".Describe all personal property
as indicated in the instructions for Schedule "B",Include the name,address and relationship to the
decedent of the co-owner (s)and the date the joint ownership was established.
2.Indicate the total market value of the jointly owned property.
3.Indicate the percentage of the decedent's interest.
4.Indicate the market value of the decedent's interest.
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•REV·..li5 i::X"(3·60)
COIIIIM()NWE~LTH OF PENNSYLVANIA
DEPARtMENT OF REVENUE
TRANSFeR INHERITANce TAX
RESIDENT DECEDENT
SCHEDULE /IF"
STATEMENT OF DEBTS
AND DEDUCTIONS
Estate of Mar tha A.eu]]ey Date of DeathJll]y 6.]96<file No.63-69-932
WHEN CLAIMING THE FAMILY EXEMPTION,COMPLETE THE FOLLOWING:
Claimant _~Q""siilicloo.lila....r~I.L.,....~Colrl\l...J"']lo.le...y~R~I§tio~~~i'p'to Decedent Son
Claimant'sAodressattir.1eofDecedent'sDeath R.D.#1,Bulger,FA 15019
TOTAt.I $2,600. 00 .
I hereby certitj that to the best of my knowledge and belief the foregoing is a just and true statement of debts,funeral
expenses and expenses of administration submitted to the estate as deductions for Inheritance Tax purposes.
G'c441tvt ':f..{J~11/20/81
SIGNATUREOFOUclAI"Y OATE:
ITEM DATe NAMe OF PAyee ReMARKS I AMOUNTNO.
h/06/6<I1LeeFuneralHorneFuneralexnenseI 800.00
2 7/10/6<Oscar L.Cu11ev Farnilv ;nn I 1 t;(l(l nn
3 1/20/8 Eckert,Se:arnans,Cherin I
I
i 300 nn&Mellott Counsel fees !
III
I i
i
I
III
I
I
Ir
II,
I I
I
1
i
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10
I
OFFICIAL USE ONLY
DEBTS AND OEDUCTIONS ARE ALLOWED IN THE SUM OF sC=:<6tJ-.-c'J,tJLo AT ...:~;;:;....__%TAX RATE
..-
,.
GENERAL INHERITANCE TAX INFORMATION
Unsatisfied liabilities incurred by the decedent prior to his/her death are deductible against his/her taxable
estate.In addition to debts incurred by the decedent or estate,other items are claimable including the cost of
administration,attorney fees,fiduciary fees,funeral and burial expenses including the cost of a burial lot,tombstone
or grave marker and other related burial expenses.
All debts being claimed against an estate are subject to the approval of the Register of Wills with whom the
Inheritance Tax Retum is filed.Evidence to support the decedent's or the estate's liability for the debts being
claimed should be attached to this schedule.
A family exemption may be claimed by a spouse of a decedent who died domiciled in Pennsylvania.If there is
no spouse,or if the spouse has forfeited hislher rights,then any child of the decedent who is a member of the same
household can claim the exemption.In the event there is no such spouse or child,the exemption can be claimed by
a parent or parents who are members of the same household as the decedent.The family exemption is allowable only
against assets which pass by a will or by the Pennsyl vania Intestate Laws.
NOTE:Compensation paid to an estate representative;namely,an executor or administrator,for services
performed in administering an estate is reportable for Pennsylvania Income Tax purposes.This taxable income
item should be reported on form PA-40-lndividuallncome Tax Return.
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INSTRUCTIONS FOR COMPLETING SCHEDULE uF"
1.If the family exemption is being claimed,indicate the claimant's name,address and his/her relationship to
the decedent.Enter "family exemption"in the remarks column and the amount claimed in the amount column.
2.Assign consecutive numbers to each item listed.
3.Enter the date on which each debt was incurred andlor paid.
4.Enter the names of each payee.
S.Provide a brief explanation in the remarks column for each debt claimed.
6.Enter the amount of each debt being claimed.
7•.The form must be signed by the person who has assumed the responsibility for paying the debts.
IF ADDITIONAL SPACE IS N'ECESSARY USE 8Yz"x 11"SHEETS.
REV-5I8 FO (7-80)j
NOTICE OF FILING OF APPRAISEMENT
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF FIELD OPERATIONS
December 14,1981
Oscar L.Culley
Robert B.Willaims,Esquire
RE:Estate of ~M~a:..=r~t~h~a--,A~.~C~u~l=..:!l:..l::e:..J.Y _
County of Washington
File No.63-69-932
Dear Sir:
You are hereby notified that the \.Oilr~i~g;..J.j.lJD..i:la..Ll------.-----------
appraisement in the estate of Martha A.Culley
has been filed in the office of the Register of Wills of _....i:Wu;alils~h~iJ,J,n~g.!".tol.!Jn!L-_
County on December 14 ,1981 •Said appraisement reflects the following valuations:
Real Estate
Personal Property
Jointly Owned
Transfers
Total
12,000.00
12,000 00
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.
Title
Date December 14,1981
DOD:7-6-69
NOTE:This is not a bill.
/
Sign~~~
APPRAISER II
COUNTY ;"V'.Washington ':.i"!l
.<~;~10 V';\f!~J~'~;.V'>:~)~;"'1"),";··f..:!b0
FilE NO,'63-69-0932
December 14,1981.
Martha.A.Culley
("
DATE
.;.~"_'.J ••;
OFFICIAL NOTICE OF
INHERITANCE TAX
ASSESSMENT
42nd.Floor'600 GraDt St-,·",,<''oJ ","jl ~.r.r-,'
Pittsburgh,pa.15219
COMMONWEALTH OF PENNSYlVANIA(
DEPARTMENT OF REVENUE .'.BUREAU~OFt EXA)&"!NATION
.1,.'-•.
TO:Robert B.Williams,Esquire
COUNTY FILE NO:_~__-:;..~.e--~_--=5=-'_
,~.:J I~••"DATEOFDEATH...,;:;c=:7...,;:::-..;.6_-..::..69:;...·_·~~
Appraised Value of Estate:.'...;..,-"':;t;>;.1"dJt3::,b ;:;·i~·:~;t:~')7::~)9rH hl f~'tt~;;l ,~)rB j'(i)f.~I.i?1;;1 ri!:'~):'iJ:.!;ll ;.)nn j(G:!!H=;l';:'t;:~}rr;o .XGl 0;;i');;';1'i:)l'~(1\
Real Esta.te~};1",tl.i .~~f·::~f]~~;~.25,!~\"J ~:f"::b :-/~:'!fi"':\i::'~,b c",.;.$---,.~~~.-.~..~_.c:".,...-.~_;---,..,...-..h~n:Jj~t.n!Q~<0 !"jG1
PersonaI'Property'~~?:?~c-q td r::5r;SJ .jSi_E~';~)t+;:tH.~~l ~H:r ';(.~/:J3,::;~!:~+':";{r~~':t.~·~i·i_{;"~;,~'{!;',t-J .:·...t~:·:l:·!i:;~e;.i...~·~.,;";.).rn~.fnultJ1 H~n(),.?~~·;r .
.r:\"'i:,>"~,~:::i't.:~:~.l,:.!-r:~'y,n·;:li!-?·"?p;.'~>;"~1t>'~~;/]!it.:.:7'~:~.,..j"{:;lt:)~'.~.).~'-~4\"';~~d"~~J..;:~~.L~E~\~,1 ~~..,n:;.i,p:sr:~~1~r:1Ur-;t·>,~1 ~b ;':.i ;:i~·..(i.·~nStll·(.;{n·3>
Jointly Held PropertylTransfers
Total Gross Estate $12,000.00
Total Approved Deductions ~';1:'~
Clear Value of Estate :'::.>,.n:i.i
:j,;..()."Ir ~>~:~';-.!'.":_
..;..$__9;...'"4;..;;·0...;;,,0..;...0.;...0'----.;......'.':.;.'.,.
0;',0
less:Approved Charitable Exemptions
tax due
tax due
,<.J:.;
:),C:C';=$=========
"-"·~i:-D.
Amou'nt'Taxable @6%Rate'~.,-;'....•
Am.0~n~Taxable.~15%.Rate
.--:.:,~::
Clear Value of Estate Subject to Tax
.';"',.1',
,rOTA'L PENNSYLVANIA INHERITANCE TAX DUE.''''.!.:--,::2 ,:..~.~
...(',".~;.'~-;,~
:..,~,-::',~".:'':.-"~.
.,','564 00·..·'·~'$.•."...',;.
:,.~".\",..,:
******A five percent discount totaling
.'wi'"be'granted .if the Inheritance Tax is paid by"_'"_
$
;,.DISCOUNT
Less Credits:.,'{~;
DATE OF PAYMENT AMOUNT PAID
$+$
.-',.:,I
INTEREST
$=$
-·;"1
=:..(:.,)..:tl
('"
+
+
If)lf!A
Interest accrues at the rate of six (6)percent per annum
on the unpaid balance of Inheritance Tax from _----=1~0:....-..,l,6L-_'7~O!L-_
to dai~of payment.Interest due if paid by 12-26-81 is __3..r..+.7.;LQ--.4-7-J,.7 _
943.77$BALANCE OF PENNSYLVANIA INHERITANCE TAX DUE--~q--g~
I.,.5 17 0 ...,~Dom DeHaria/cs
,0.I .,'11 (~J ,3._Assessedby:-;---:-;-:-;--::----:-:-:-------fr---!¢-JI-.-.V P'\...~t·r';U 'See Information on Reverse Side AgentfortheCommonweahh .
J<~V TAXPAYER ...
Form'RCC-2
DEPARTMENT OF REVENUE
B~EkU OF COUNTY COLLECTIONS
".,..HARRISBURG.PENNA.17127
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
......t •""-
APPRAISEMENT
!
DATE ""A~et.l.::l.~?9..L ~??9
COUNTY "~~.~.h.t..nKt9..P.:..
FILE NO..~?:..~?:??..~"".
Whereas,~§.~~.t.hg."..AL..C.ulJ.~y.:late of J3~g~.~~.~:t:-.9.~.
in the County of W.~.~.h.mgt.9..p.Commonwealth of Pennsylvania.having died on
the ?~~day of ~.w,..Y 19..6.9 seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,~~..~.~9..h.~~.y ,an appraiser duly appointed according to law,
haying 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 Al6et
JT.HELD:
Jt.Bank Account held in the Mellon N!lH nMl H:mk
Unit
Values
$
Appraisement
Made for Inheritance
Tax Purpoles
in the names of MARTHA A (,TlT.TTi:Y O"F/"F/TT'l'H r.n01An:RR
Total
B12 61
B12 ~l
forrn~;V~hb:::::~~w~~C~~g~='.~a~o~er~~~:Zpral~~2~~~
(Nuber and Street)
........................................................................................................................................,Penna.
(Poat OlBee)
...................................WASHINGTON..................CoUlIty
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
....MRS.•....MARTHA..A•...CULLEy .
Deceased.
Late of
BURGETT STOvYN
Date of Death,J.v.;Ly 9.J J.99.9 .
Appraisemel!t Docket Vol.".
Page,No 93..~69~.93.~.
Filed in Register's Office,.AUg.Us.t Z.Q.,19..Q9
Amount of tax due,$.
DEPARTMENT OF REVENUE
Received,
Examined and Approved,.
Wrote abo.Ht Appra.isement,
Appeal j1'om Appraisement,..
Entered and charged,.
~
j
r
J.,
Il
.rulJ
On Acct.
TAXAT 6%KtH~t IhlYMBl1X
TAX AT 15%
TAX AT %
ESTATE TAX 943.77
TOTAL TAX CREDIT ii:i«xii ~t#
LESS DISCOUNT
m PLUS I R %INTEREST
(FROM t9X!O€~QTO~)
'0 TOTAL AMOUNT PAID 9/-t3.'77
--*_._-#
Pa.1S21t)
/
I
SEAL
MMONWEALTH.OF PE~NSYLVANI
DEPARTMENT OF REVENUE
OI:FIIGIJl~L RECEIPT.PENNSYLVANIA INHERITANCE AND ESTATE TAX
ESTATE INFORMATjON.:6 1969
DATE OF DEATH --.:J=--'U=..l=.,Y!!......-.:::...L.----:....:::...=...::----1
FILE NUMBER 6:3 ...69-0932
~~g~VED Robert B..Williams Es
42nd Floor
ADDRESS 6 Grnnt St ..
POSTMARK DATE _'..:...'_
REMARKS:BM .'_..'/"
DATE OF PAYMENT January 29 t 1982
NAME OF DECEDENT Martha A..CUlley
.Washl'ogt"on
CQUNTY .-:_--_:......_--------_....._---~-------------.....---,------,.
REGISTER OF WILLS