HomeMy WebLinkAboutOC1969-1049 - ESTATE OF KORCHMARRCC-43 (5-65)
...
j
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:
NAME OF REPORTING First National'Bank &;Trust
FINANCIAL INSTITUTION ----:W=-a._s-=h_in.....;g::-t-:-o-:-n..:.,_P_a-:.~.::-::-::-_
FredericktownO£tiee ~
~;~-7-~-~-~-;-_~-~-~-T-~-E~:~:~:~e:r:i_'~C:k~:w,.....;:~:~.~.4,=,:p_a~'L':1:5_'~3:3_3L.'============~
NAMES ON ACCOUNT :
OR INVESTMENT Mary Korehmar or Joe Korchmar
DECEASED JOINT DEPOSITOR,/(..
TRUSTEE OR INVESTOR Mary Korchmar V
ADDRESS_..B_O_x.....;3:;...;9:..:·5....!!·.~Ve-s-t-a-b..:...ur.:...:g:::..!,:...-...P __a.:....:._1~5.::..3..:..68:...._
DATE OF DEATH July 3.1969
SURVIVING DEPOSITOR,
BENEFICIARY OR INVESTOR _.....;J::..;:O::..;:'e=---=K~o=-re=.:bm==-=a::r _
ADDRESS __....;R=·.=--:::D:..:._-.=2.......:::B=o=x...;4=8=2=A~it .....;B:::r:..::o:.;.:wn==-sv:.,:1::,:1::.::1..:::,e........:P-=a~._'~1::...=5~4:=1~7__
RELATIONSHIP TO DECEDENT~_S.;;;..:o:.::::n~_
DATE DEPOSIT OR INVESTMENT
WAS ESTABLISHED May 2S.1'69./
BALANCE,INCLUDING INTEREST
DUE,AT DATE OF DEATH $--,,9l..1.-=2=69.Ll.LoI3='()~_
,)
\
RCC-134 (8-65)
COMMONWEALTH OF PENNSYLVANIA
D~PARTMENTOF REVENUE
,BUREAU OF COUNTY COLLECTIONs"
rNHERITANCE TAX DIVISION
OFFICIAL NOTICE O~IMHERITANCE TAX
•APPRAISEMENT AND ASSESSMENT OF
ASSETS NOT SU BJ ECT TO ADMINISTRATION.,
TO:_-"""J..;:;,;OE=--=.:K:.;::.OR=C::...::;lf]="=R;.:..-_
R.D.12.DOX 482 A
___Bl!CWNSVILLB,PENNSYLVANIA 15417'
Date:AUGUST 6.1969
County .l!lASHINGTCN
County File No._
.Bureau File No.6.3 -££-/619
We have received notice that,_~xX'xmnn.!m~
on .J\lly 3 r '.19--i-O,you came into ownership 0 certain property t rough~=~.
.".'..'tl'ansfer t:'cm MAR~KORCmfAR,,Deeea.sed.'
Under the Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania such transfers are taxable
and the liability for the payment of the inheritance tax due is imposed upon you,as transferee.
,The property on which tax is hereby ass.essed consists of:Jt.Bank Aeet..1623 beld in the
FIRSTNATIQNAt BANK &TRUST CO ••'iASHINGTON,PA.~·,FmIRICKTOlffl OFFICB,
appraised by the Commonwealth,as of the date of death,at $9.269030
laO %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
AMOUNT OF TAX DUE
D If you pay the above amount within three (3)months
of the date of death of the decedent,or on or
before Oct'.3 19 69,you may deduct a
discount of 5%of the amount of tax due,or
D 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 *_
19 in the amount of
*If the tax is not paid by the above date additional
interest is due at the rate of 6%per annum until
paid
5S6~16
---22...8l-----
$--------
------------
TOTAL AMOUNT DUE $556.16 $=================..
APPRAISED BY:J~&"$~"-ASSESSED BY:St2 K oLe ~-~>'Pd
.{Inheritance Tax Apprtyr}(Agent for the Commonwealth)
INSTRUCTIONS TO TAXPAYERS
Make checks or money orders payable to:
(over)
To insure proper credit to your account
this Official Notice must accompany
your payment.Mail or bring it to:
Amount Paid
Amount Paid
..
TOTAL $
Signature of Taxpayer
Register of Wills
.'..Offic ia I Title..
SCHEDULE OF DEBTS
SS:
Description of Obligation
(gttach separate sheet if requ ired)
REPORT OF REGISTER OF WILLS
MET ARE THAT:
ter of Wills in and for the above county,do respectfully report that I
in the total amount of $_
A)
f the account or property described above and can furnish proof
ME THIS DAY OF
19_.
he date of death of the decedent,you personally paid funeral expenses
h funds derived from the property herein taxed,such amounts expended
st the gross value of the property in the computation of tax due.If any
following tests,it is recommended that you itemize the payments below,
tice.The Register of Wills will examine the debts claimed and allow
The tax wi II then be recomputed and you wi II receive an amended
__hereby certify that the foregoing is a just and true statement of
e decedent,,for which I
d payout of the property herei n taxed.I further certify,that to the
e same debts will not be claimed by any other person,for inheritance
med,for tax purposes,by an executor,administrator or other
dent handling the administration of the general estate of the
sofP~~
sible for these debts,and
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 address of the person to whom
you made payment their official title and the ai11olu1t:.......
"
,
Date Paid Name and Addres
Under certain circumstances,if,after t
or other iust debts of the decedent,wit
by you may qualify as deductions again
such expenditures meet all of the three
execute the affidavit,and return this no
those which he determines to be proper.
assessment of tax.
THE THREE TESTS WHICH MUST BE
1-You were personally legally respon
2-You actually paid these debts out 0
of such payment,if required,and
3 -These same debts are not also clai
person,al representative of the dece
decedent or any other transferee.
Date Paid Name of Payee
,.......~..
COMMONWEALTH OF PENNSYLVANI
COUNTY OF:
I,
funeral expenses and other debts of th
was legally responsible and which I di
best of my knowledge and belief,thes
tax purposes.
SWORN AND SUBSCRIBED BEFORE
f
,
I,the undersigned,duly elected Regis
have allowed deductions listed above
Date of Approval:
RCC-43 (5-65)
,'
NOTE:TO BE SUBMITTED IN TRIPLICATE
Co.
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:
NAME OF REPORTING First National'Bank &Trust
FINANCIAL INSTITU ION Washington,Pa,.
T ---FlnrPf2emc:th!le:'95r1~e""k"t-?o.-rnwn'ii'r"i'Ot"t'!ff!'1f'"*inc'fte--------
ADDRESS F_I'_e_d_er_i_c_k_t_oWl'l----.,;',~P_a.:_,._1_5_3_3_3 _
ACCOUNT NO.OF JOINT,
TRUST OR INVESTMENT DEPOSIT _
NAMES ON ACCOUNT Mary Kox-chmsr or Joe KorchmarORINVESTMENT__'""---__--__-=--_
DE~~~~~~~°ci~~~VE~~~~O_R_,_.....:;Ma=,=r...IILy_..;.;;.Ko=.::r:....;:c::.:..,hm::::::':.=a=_t'---.:.,V _
ADDRESS Box 395,Vestaburg,Pa.15368
July ~,r~,.~--~----------,~
DATE OF DEATH ""'"•.7 "";,'1
~~~~I;II~I~~;~~S:~~~STOR__J_Q_'e_'~J_o_r_chm__a_.r_,_,.,'::::::::::::~~-~~"-..:-':...
L ",.
ADDRESS R_._D_'._'_2_,_Bo_x_4_8_2_A,;;..-'_B_r_o_Wll_S_-v_-l_cl_l.....:e..:,..;_--P_a_._-_1::..,.,A..:...·l...;,"_·-'_~_-_--'----(lj
RELATIONSHIP TO DECEDENT Son~---------------DATE DEPOSIT OR INVESTMENTMay 28,1969WASESTABLISHED__--:-__.,;...,_
BALANCE,INCLUDING INTERESJ 041,43DUE,AT DATE OF DEATH $__'---.:.._._'_
JUl291888:J:
\
)1/,£t7:,tI};-.LI~Asst.Cash!er
pSignature TITLE
Date:_---!A~U!!...:=G~U~S~T~6+lt.....16.,i9i!.!6.!.09l...-_
County _.....:.W-=..tA::..:.:S.:.,:R=.IN:.:..:G:..,:T:..,:C:...:..:N:..--_
OFFICIAL NOTICE OF INHERITANCE TAX
•APPRAIS.EME~Y M:lD ASSESSMENT OF
ASSETS NOT SUiJe~TO ADMINISTRATION
TO:__J_O--,E_K_O_R--,C_BMA_._R_'_
R.D.li2.BOX 482A
BROtiNSVILJ,E,PENIISYLVANU:1'5417----County File No._
Bureau File No.bd'-~t-/c:f;/1
7
We have received notice tha~~DDII1O.~U:xXXX:uXIXx..U.xxU..xm!XXDmx..:unx
on.JU~y 3,v.19-.§you came into ownership of certain property throug~~~;1~~'piUlfBXm,tl"ansfer .frOnl MART KORCmfAR ,Deceased"'
.RCC-134 (8-65)
COMMONWEALTH OF PENNSYLVANIA
I2€PARTMENT OF REVENUE
•BUREAU OF COUNTY COLLECTIO~S '
•INHERITANCE TAX DIVISION
Under the Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania such transfers are taxable
and the liability for the payment of the inheritance tax due is imposed upon you,as transferee.
Theyroperty on which taxis hereby ass.essed consists of:Jt•.Bank Aeet •.held in 'the FIRST .'
NATIONAL BANK &-.TRUST CO,WASHINGTON.PA.t FREDERICKTOlYN OFFICE,FREDERICK....
TOWN,'A.;in the names ofl4ARY ,KORC·)D,fAR "or JOE KORClDL\R it Opened 5";'28...69 ..
Balance as of ·dateof de~tbt $3;041.43
appraised by the Commonwealth,as of the date of death,at $'3,04'1.4.3,
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 -~-~~--_\
$-----'----
AMOUNT OF TAX DUE
D If you pay the above amount within three (3)months
of the date of death of the decedent,or on or
before Oct,3,19 69 you moy deduct a
discount of 5%of the amount of tax due,or
9.12
D 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 *_
19 in the amount of
*If the tax is not paid by the above date additional
interest is due at the rate of 6%per annum until
paid
$182.46 $-==::::=::::;:========_.
ASSESSED BY:~~_~~~~~~/~d
(Agent for the Commonwealth)
TOTAL AMOUNT DUE
.,,)}---fi4#
APPRAISED BY:_--"'~!:I!l!!e::.r::.-'~~U_:..__A~_.:::::;;J~=~~:::.::7I\7¥:::.-/
(Inheritance Tax Apprao-er)
INSTRUCTIONS TO TAXPAYERS
Make checks or money orders payable to:To insure proper credit to your account
this Officiol Notice must accompany
your pCWlJ.ent.Mai I or ~g it to:
'R~n~~
".'.'."1''~;£'1"'1Y'.~""".Ml1oMW£lAlt1lK'\:.C,.·i-'l:~f·:·~$$£.1JU,.'.·a-~.....
WASHING10K.PElMA.16101
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 address of the person to whom
you made payment,their official title and the amount."'--.0-\~~\J'"(4.....~.'....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 foHowing tests,it is recommended that you itemize the payments below,i
execute the affidavit,and return this,notice~The Register of Wills will examine the debts claimed and allow.~
those which he 'determines to be proper.The tax wi II then be recomputed and you wi II receive an amended
assessment of tax.
THE THR~E TESTS WHICH MUST BE MET ARE THAT:,,'
,',1.Yo'ci'wer~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
ofsuch payment,if required,and
3-These same debts are not also claimed,for tax purposes,byan executor,administrator or other
,person,al representative of the decedent handling the administration of the general estate of the
decedent or any other transferee.;-_...
/'~.r--'~SCHEDULE OF IAl:t Ib
Dctfe Paid Name of Payev --./r.\.~Amount Paid-
7-1~\.ira ..~~~'{8.44·......'7 tlGJtrv ...------r--
-"-fJ~3o/f'11Cl1 '1,"7'C .-t""'-~~UU,.1
...lfW\Q Qre "f{ome ,..:::::-...,'.I--
-,,-ttf "'1:"r'..Va..Lenw..14g l'lUus'ter ~l ..,VV
~
'"
TOTAL $
(attach separate sheet if requ ired)
COMMONWE,ALTH 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 piJrposes.
SWORN AND SUBSCRIBED BEFORE ME THIS DAY OF_____-'--_-'--19__,
REPORT OF REGISTER OF WILLS
Signature of Taxpayer
I,the undersigned,duly elected Register of Wills in and for the above county;do respectfully report that I
have altowed deduc:tioris listed above in the total amount of $--------lI
Date of Approval:-------.;-_
Register of Wills
Fonn RCC-2
DEli"ARTMENT OF REVENUE....\~,
BUREAU OF COUNTY COLLECTIONS,
HARRISBURG,PENNA.17 127
COMMONWEALTH OF PENNSYLVANIA
,RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE ..~.~.?~:~..~..~~.?..~.~.
COUNTY WA.$JHNQ.T..Q..N .
FILE NO ?~.:..?~.:.~.?..~.?._..
MARY KORCHMAR VESTABURGWhereas,late of .
in the County of W.!\..,§.RINQ1'.9..N Commonwealth of Pennsylvania,having died on3rdJuly69.the day of 19 ,seIzed and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
HAE
I
Therefore,I,...............................~..~......~.~......9...........~.....X.....................................................,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
I 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 Ufe 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 AppraisementDescriptionofAssetValuesMadeforInheritanceTaxPurpOles
$
JT.HELD PERS.:
I
(2)IJt.Bank Accts.(1)#623 and held in the
FIRST NATIONAL BANK &'TRUST cot of WASHINGTON,FREDERICKTm N
OFFICE,FREDERICKTOWN,PA'.,in the names of (1)MARY KORCHMl R
or JOE KORCHMAR AND (2)MARY KORCHMAR or IIXXX JOE KORCHMAI .
Opened (both)May 28,1969.Balance as of date of death,
I
I (1)$9,269.30 and (2)$3,041.43.Total $12,310.73 Fully tc xable 12,31 1l.73
\
,
I
Having been duly sworn according to law,I do hereby certify that the above appraisement is made in <g>n-
formity with law on this ..................Z.Zn,q..~.........................day of ........................:::..:......:..:........::....:..:::::::::::::::::::..~:~..~..:!;....::>:....>.'..;.........:.......~.~...~...................~::Z Appraiser..............................................,................................................."..........................,.....................................
(Mumber and Street)
..................................................wASHINGT.ON............................................,Penna.(POlt OtBee)
--~~
WASHINGTON County
RESIDENT I~HERITANCE TAX APPRAISEMENT
Estate of
MARY KORCHMAR. ...
Deceased.
Late of .,
VESTABURG
Date of Death,J.u.l.y 3..,1.9.6.9.
Appraisemel!t Docket V 01.,}.~
Page,No...~}.:~..~.:.!.9..~.~
Filed in Register's OfJi.ce,.......§~P.~..~......~~19........§9
Amount of tax due,$.
DEPARTMENT OF REVENUE -,
Received,...'
·Vd "":)N01~NtHSVJA
ST ),,:.10 H31'S1~3H
\C;,:.'I"113SSrUJ
Examined and Approved,..
Wrote abo.ut Appraisement,:.
;.'
Entered and charged,..
I
Appeal f,.om Appraisement,.
Ud 22 .d3S 69....
'0 311.:1
Z2'\£
;1
•
,.
j
'May 9,1975,
JPS:cad
co s Russell Marino,RegI;ster of'WIlls
Mrs.Frances Leo,Chief Appraiser
The Inher1tanc$Tax Protest Board otthe Penn.syl\TaniaDepartmentofRevenuemetonthe2nddayot.*y,1975,andconsideredtheProtesttiledintheaboveestate.Xhe declsionortheBoardfollows.
e fMary Korcbmar
0*63.69...1049
of ,Wash!ngt'on
Re:
Joseph F.Shamsy _ '
Assistant Direetor f'or Taxation
FOBsPeter,J:.McHale,Director
Bureau or ~ounty CollectIons
Simon B~JOM,EsQ.<t,
92 Ea.st M9.1n street"uniontown,..PA .1;lt01
The Letter or Protest dated January 11.'1974 cannot '
be considered by this,Boardslnce the objection was not tImely
filed pursuant to Seetlo~1001 of the Inheritanoe and EstateTaxActof1961.
We note,.hovetTer,the inheritance tax was assessed
in the estate of Mary KOl'chmar 1n accordance with thep:rovls1ons
of'Se~tl()n 241 of the 1961 Act.,_
2%Tax on $$~
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
~~982 OFFICIAL RECEIPT •PENNSYLVANIA INHERITANCE AND ESTATE TA
Address_1_3_4_E__-_HuY_,.8'/~_1t;_",_en__u_e_·-I
RECEIVED ~BunCb:ed 'Ut.y Pive and 74/100 _··,-~ollars
representing Pennsylvania Inheritance or
JOS-'k S1ba Estate Tax due from the following estate:
From:----~~-·--------------_,_--------------------------I!!'l
RCC-4 (6·74)(.
NO·E
Mason~wn/Perms lvmu.a 15461 6%Tax on $$-----'------1111
File No.63-89-1049 Date of Death 1·3-69 15%Tax on $On AeCOW'lt $_-=1=91=_.....,,0=1'---1
$--------1I'.lI
Date of Payment _---=.:",...,I-.-J.........'""-"''-.L.l'"'-----j
Name of Decedent _-==--~I<o_,.;,;,.;;:,X';.,,;cbIaaI:~.=:..='='---------l
%Tax on $$----------1lll1
Estate Tax,Act of
May 7,1927
ilri
$--------11iI1
$.__....;6~4=.•!:..,;1:...::3=--__1111
191.01$,---------IUITOTALTAXCREDIT
Less five perceMum of tax if
paid within three months after
date of death,
Plus interest at the rate of
~%from 10-3.70
to dat.e
TOTAL AMOUNT P
,
\
.Ii,.I ......
f.·'h
NOTE:This Triplicate R~ceipt to beretci'in"ed for audit'purposes.
.,/38...'..3 Received by
NOTE:In accepting 'the-transfer .inheritance tax an future estates,prior to the death of the life kP--a',
tenant or tenant for years,as evidenced by this receipt,it is understood that the Commonwealth shall
nat be precluded or prevented from hereafter assessing additional inheritance tax at the death of the f..:.~~E.j4L:::~~:..:;:~~~~~~~~:.;;.;:::'""--_D
life tenant or tenant for years whenever it appears that such additional tax may be legally due andT
collectible for any reason whatsoever.
Remarks:
jmo
~ft
County -:-:W-"'a::.::s::.::h1"",::.:l'l:.::;iIiI-'==Il':-----j
•~~~.__,._._~~.~.~-_.~._-_...,. .~-..::......-.._.._._...:.-..'~~_.~~_.~_~L._~
From:JOSEPH BlBA ..'Paying On Ind.Liab.
I RECEIVEDI
SIUt.FOUR and 13-lOo-.---------dollars
representing Pennsylvania Inheritance or
Estate Tax due from the following estate:
-.COMMONWEALTH OF PENNSYLVANIA
--DEPARTMENT OF REVENUE _21.971 OFFICIAL RECEIPT •PENNSYlVANIA INHERITANCE AND ESTA __--
RCC-4 (6-74)
Address 134 HARVBYAllENUE
MASONTOWN t PENNSYLVANIA 15368
2%Tax on $$---------.11.;,11
6%Tax on $$---------.111
File No.63-69..1049 Date of Death 7-3-69 15%Tax on $IX 1.104.9S $__2=.::5::.:=5~.7-=-4=-----__
$,--------.11]
Date of Payment J_Un_-_e_6..::.t _l_9_'_5 --l
MARY KORCHMARNameofDecedent -;
%Tax on $$---------Im
Estate Tax,Act of
May 7,1927
64.13
255.74
$,---------to~_
TOTAL TAX CREDIT i.
Less five perceMum of tax if Prev.P4.
paid within three months after Balance
date of death $---------IIl!
Plus interest at the rate of
__%from _
SEA L ~_....TOTAL AMOUNT PI6')
NOTE:This Triplicate Receipt ta be retained for au~it ~urposes..V .)I
j ~-7"3 Received by l.A..-UtI·,/----
NOTE:In accepting the transfer inheritance tax on future estates,prior to the death of the life A-..?.tt(Signature)
tenant or tenant for years,as evidenced by this receipt,it is understood that the Commonwealth shall .'/1...,J -r I:'.J
not be precluded or prevented from hereafter assessing additional inheritance tax at the death of theJ-_--;.!f._'''''~l(/::..;·"'''X:::::/::::....:;(:;;:.-;~.:-:ijf----=:::::...:.--=----;-j:-+:cIU
life tenant or tenant for years whenever it appears that such additional tax may be legally due and (Title)
collectible for any reason whatsoever.-'
Remarks:
MJR/,
.../1 "-I'..J 1/-·
WASHINGTON
County ---------------------1