HomeMy WebLinkAboutOC1969-1107 - ESTATE OF RACKLEYRCC-134 (8-65) .
COMMONWEALTH OF PENNSYLVANIA
. -DEPARTMENT OF REVENUE
.. BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
TO: FRANK B-RACKI.EY
16 WILMONT A VENUE
OFFICIAL NOTICE OF INHERITANCE TAX
APPRAISEMENT AND ASSESSMENT OF
ASSETS NOT SUBJECT TO ADMINISTRATION
Date: May 8, 1969
County WASHINGTON
j
County File No. _________ _ WASHINGTON, PENNSYLVANIA 15301 ----
Bureau File No. _________ _
We have received notice that, ~XXXXXXXX:XXXXXXXXXJCXXXXXXXXX:XXX
on April 23, 19 69, you came into ownership of certain~p~r;o;pe~rt~y~-t~h~ro~u~ghh~~~~;;~~P~;-
transfer from MRS. HAZEL RACKLEY, Deceased.
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 upo:n you, as transferee .
. . . \
The property on which tax is hereby ass.essed consists of: UJ_Jt. Bank Acct. #83-3-304296 and
(Z) Jt. Sav. Acct. #27817 held in the PITTSBURGH NATIONAL BANK, WASHINGTON
OFFICE, WASHINGTON, PA • , j n the names of MRS-HAZEl. RACKI.EY or MR. FRANK B.
RACKLEY. Opeeed (1) 9-29-66 and (2) 10-19-67. Balance as of date of
death, (1) $4,119.28 and (2) 5,169.06
appraised by the Commonwealth, as of the date of death, at$ 9,288.34
50-lO(}b of this amount is taxable at the rate of 6 %
·.:J-o '-' Acct. (1) i taxable ORIGINAL ASSESSMENT
DATE OF ASSESSMENT (2) Fully tmble -------
TAXABLE AMOUNT c_z) { ~~ . $ 7 7 228.70
LESS: ALLOWED DEBTS
NET TAX,ABLE 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 July 23, 19 69 you may deduct a
discount of 5% of the amount of tax due, or
D This tax became de I i nquent one year after the date
of death of the decedent and, in addition to the
tax, sJatutory interest at the.rate of. 6% of the tax
per annum is also due as of *_·_· ------19 in the amount of
*If th~ tax i-s not paid by the above date additional
interest is due at the rate of 6% per annum unti I
paid,
433.72
$ 433.72
AMENDED ASSESSMENT
$ ·/dlS":// -=====-=========--
ASSESSED BY: _ _.~=-=~-==~_£~_:_:._:.--~-=-----
{Agent for the Commonwealth)
-·--··-· --
INSTRUCTIONS TO TAXPAYERS \
Make checks or money orders payable to:
I 53 0J
(over)
If you have already paid this tax to an execu·tor, administrator, attorney or other personal representative of the
decedent for forwarding to the Commonwealth, list below the date pai.d, name and address 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 ~eet all of the three following tests, it is recommended that you itemize the paym~nts below,·
execute the affidavit, and return this nottce. The Register of Wills will examine the debts claimed and~'allow ..
those which he determi"nes to be proper. The'tax will then be ~ecomputed and you will receive an amended
assessment of tax. '
THE THREE n;STS 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 paym~nt, if required, and
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3-These same debts are not also claimed, for tax purpos'es, by an executor, administrator· or other· ' 1 •••
person.al representative of the de.ce~ent handling the administration of the general estate of the
decedent or any other transferee.
SCHEDULE OF DEBTS
Date Paid Name of Payee Description of Obligation Amount Paid.
1. I 'J Q. I t:..a Re-11 'f"'1"'nhnn"' r.n R<:>1<>.,...,.,., ....... nhnno h;11 ~ Q ~') ., • .-
14/28/69 West Penn Power Co Balance on electric hill 10 16
"11 a I k.a ~ ... ].,.,,1 !> ..... ,.""' f.. f''h<>.; ...
~""' .... 7.; ,.,... Amhn1 ::lnl"e> Se-·rui re-?1.00 ---· -. .
r:: 11 o /c..o Annov·'Ph~.,.,~r-u n,..,,o., q Qt;, , ... , _,, ., ., ....... . -. ~ . . ~ . ~ .. ... . .. . . \ ~
1 r:: 11 a I t:..a T.T<> r'O 'h.;.,...,..,.+-,.... M""' <> +-,. ' --o
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. Te-ffe--r~nn Vi 11 ::IO'e> n .... M-... , .-t co _,
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16/11/69 . Stuart Barnhill
Fnne--r:::~l Hnme-Fnne--r:::~l e>Yne>ncH~C! 1/PJ !..il~ , ., n.: ,'h.,..<:~n . .
,.AI.. 'n_,-;~ u ~t::cu+'"'-, -~ -.. T"' 1-"n
(attach separate sheet tf requ 1 red)
COMMONWEALTH OF PEN.NSYLV At~ I A) '
SS:
COUNTY 0~ Washing ton ·, · ) \ I
1 71? b..? . I
Alii $ ,. /'\0. _L\1'\
TOTAL $ 2,658.94
d.~s-,s;.yp
I, Frank B. Rackley hereby certify that the foregoing is a just and true statement of
funeral expenses and other debts of the decedent, Hazel Hackle( , for which .1 .•
was legally responsible and which I did pay out of the property herein taxed. further certify, that to the
best of my knowledge and belief, these same debts will not be claimed by any other person, for inheri'tance
tax purposes.
SWORN AND SUBSCRIBED BEFORE ME THIS /YtJ. DAY OF
.Jnl y 19.6,9_.
JJ+.. •... '·~ 0. ~ :P/~...J,J
QC~I~IA, iiO A~1•1 FURI:I)), N~iilil; ~tblfu.
Washington, Washington Co., Pa.
tA\: Commission Expires April 9, 1973
. _REPORT OF REGISTER OF WILLS
I, the undersigned, duly el·ected Register of Wills in and for the above county, do respectfully report that I
have allowed deductions listed above in the total amount of$ ________ 11
Date of Approval: ______________ _
Register of Wi lis
.;~ ..
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·-
If you have already paid this tax to on executor, administrator, attorney or other personal representative of tbe
decedent for forwarding to the Commonwealth, list below the date pai.d, name and address 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 will 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 handling the administration of 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 required)
COMMONWEALTH OF PENNSYLVANIA)
SS:
COUNTY Of _______ _
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 pay out 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. v
SWORN AND SUBSCRIBED BEFORE·ME THIS ___ DAY OF _____________ 19_._.
Signature of Tax payer
. .;. ...
REPORT OF RE.GISTER OF WILLS
I, the undersigned, duly elected Register of Wills in and for the above county, do respectfully report that I
have allowed deductions listed above in the total amount of $ --------..
Date of Approval: ______________ _
Register of Wills
GAYLORD W. GREENLEE
STEPHEN I. RICHMAN
PATRICK C. DERRICO
PAUL P. POSA
GORDON F. HARRINGTON
.
GREENLEE, RICI-<IM'AN, DERRICO & POSA
ATTORNEYS AT LAW
WASHINGTON TRUST BUILDING
WASHINGTON, PENNA. 15301
July 10, 1969.
Department of Revenue
Coaaonwealth of Pennsylvania
Harrisburg, r?ennsylvania
Gentlemen:
In Re: Hazel Rackley, Deceased
Protei t of Inheritance Tax
Appraisement and Assessment
TELEPHONES:
WASHINGTON 225•7660
Mt;MURRAY 941-7590
PITTSBURGH 341 -7300
The purpose of this letter 11 to file with the Department of Revenue
a written protest on behalf of Frank B. Rackley of 16 Wilmont Avenue,
Washington, Pennsylvania,· to the proposed assessment for inheritance
tax purposes made by the COIIIIIOQtfealth of Pennsylvania, Department of
Revenue, Bureau of County Collections, Inheritance Tax Division, on
assets jointly owned by Mrs. Hazel Rackley. or Mzo. Frank B. Rackley on
the date of death of Mrs. Hazel Rackley on April 23, 1969. There will
be no estate administered through the Orphans' Court because of the
nature of the assets involved.
The Notice of this Assessment was received· by Mr. Frank B. Rackley on
or after May 12, 1969.
The objection complained of in particular ~lates to the aasessment
of a Joint Savings Account No. 27817 held in the Pittabur,gb National
Bank in its Washington Office in Waahlngton, Pennsylvania, in the namea
of Mrs • Hazel lackley or Mr. Frank B. Rackley as being fully taxable
in the amount of $5,169.06.
The assessment indicates that thia account was opened on October 19,
1967 and, therefore, presumably in contemplation of death. This is, as
a matter of fact, not the case. The fUnds in this account were for
J
many years deposited 1n a joint account under the name of Hazel Rackley
or Frank B. Rackley with the Peoples Union Bank and Trust Company in
East McKeesport, Pennsylvania, having been officially opened on June 28,
1957, as Savings Account Ro. 3025 in the names of Hazel or Frank B.
Rackley (Son) • See copy of letter of this bank attached hereto as
Exhibit 1 dated May 28, 1969, over the signature of Roy V. Skepstadt,
Assistant Cashier.
'·
Depa~ent of Rev~nue - 2 -. July 10, 1969.
As a t'IIBtte-r o·:; coli1enf.enca~ this acco~t was merely transferred. from
the Peoples Union Bank and Tl:'Ust Company. to the Washington Office of
the Pittsburgb National Bank on October 19, 1967, and cl"arly was. not
a traoa fer in ~ontemplation of death. Therefore, under Section 222 of
the· "Inheritance· and Estate Tax Act of 196l't only one-half of the
balance ·of this accouut should be s~bject· to the.tax in accordance with
Section 241" of_ a aid Act.
-
Please make the appTOpriate revision in this asseaament.
-1
..
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GWG:wbo .. Enc.
-
Very truly yours,
· a•ylom W. Greenlee ·Atto~ey· for Taxpayer
.,...,._ ..
cc: Department of Justice
Commonwealth of Peumylvania
Ha~1ab~rg, ·p~~aylvan.ta. . ·/~
Russell Marino, Agent for 1/. · _
the Conmonwealtb
·· Court House .
Washington, Pett..nsylvania·
Attention: H .. R. Chaney
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PEOPLES
UNION
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BANK and Truat Company, N.A.
Mrs. Frank B. Rackley
16 \iilmont Ave.,
Washington, Pa. 15301
Dear Mrs. Rackley:
May 28, 1969.· .
As per telephone request this' date, this is to
confirm that the Savings Account #J025 with our
East McKeesport Office was opened on June 28, 1957
and was opened in the name of Hazel or Frank B.
Rackley (Son).
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Very truly yours,
Roy V. Skepstedt,
Ass•t. Cashier
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GAYLORD W. GREENLEE
STEPHEN t. RICHMAN
PATRICK C. DERRICO
PAUL P. POSA
GORDON F. HARRINGTON
GREENLEE, RICrtMAN, DERRICO & POSA
ATTORNEYS AT LAW
WASHINGTON TRUST BUILDING
WASHINGTON, PENNA. 15301
July 10, 1969.
Department of Revenue
CCXIIDODWealth of PeDillylvania
Barrie burg, Pennaylvania
Gentlemen:
In Re: Hazel Rackley, Deceased
Proteat of Inheritance Tax
AppraiaeMnt and Aaaeaament
TELEPHONES•
WASHINGTON 22S-7660
M~MURRAY 941-?590
PITTSBURGH 341-7300
The purpose of this letter is to file with the Department of Revenue
a written proteat on behalf of Jennie Breuiae, 422 Eaat Wheeling
Street, WaaJtington, Pennaylvania, to the proposed aeaeeament for
inheritance tax purpoa81 aade by the Coaaonwealth of Pennaylvania,
Department of Revenue, Bureau of County Collections, Inheritance
Tax Dlviaion, on aaaata jointly owned by Mrs. Hazel Rackley or
Jennie Breniae on the date of death of Mra. Buel Rackley on AprU
23, 1969. There will be no eatate adlliniatered through the Orphans'
Court becauee of the natun of the aaeeta involved.
The Notice of thia Aaaeaament vas received by Mra. Jennie Brenile
on or after Hay 12, 1969.
The objection co.plalned of in particular relatea to the aaseeament
of a Joint Account No. 933225 held in the Pittsbur.gb National Bank,
Waehinaton Office, Wuhington, Pennaylvania, in the names of Hazel
Rackley or Jennie Breniae, being a Certificate of Deposit in the
principal aua of $4,500.00, the aaaeaament propoaing to tax the full
value of thia certificate.
The aeaessment atates that thia Certificate va8 eatabliahecl in joint
namea in October, 1968, but this is not the cue. Mra • Hazel Rackley,
the deceaaecl, and Jennie Breniee, aiatera, had jointly owned a home in
Eaat McKeeaport, Penneylvania, and upon the aale of aame with the joint
proceeds received from the aale, lnvdted $5,000.00 thereof in a
Certificate No. 12924 on October 19, 1966; aubaequently renewed and
reduced thil invea tMnt by $1,000.00 with the purchaae of Certificate
No. 24518 in the same oaae1 on October 19, 1967, and renewed the aame
with the •-funds on October 19, 1968 in the principal sum of
''":I +
~ 2 -July 10, 1969 •
. ..
$4,SOO.OQ ~lng .Cert~ficate .. 33225 aa will_ appear by note of Mr.
Jos.eph Chesnoa, Principal Officer· 1D Charge of the Pitta burgh National
Bank, Waeh1ngton Of:fice, Washington, Penneylvanla. Sea attached note
of Mr. Cheenoa, marked Exhibit 1.
Then fore, thie waa not a tra118 fer within contemplation of death aa
per Section 222 of the "Inheritance and Eatata Tax Act of 1961" but
waa a joint. tenancy in which only one•balf of the balance of the
principal amount should be aubject to the tax in accordance with
Section 241 of said Act.
'
Please aake the appropriate ·revialon in thla aaaeaement.
GW:who ·
Inc •
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cc: DeparbDeat of Juetice .
Co Jl)nwealth of Pennaylvania
-Very tzuly youn,
Gaylord W. Greenlee
Attorney for Taxpayer
Harri8burg, P-:ylvania /
Ruaaell Marino, Agent for ·
the Commonwealth
Bourt Houae
Waa~inaton, Pennsylvania
Attention:-w. R. Chaney .
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COMMONWEALTH OF PENNSYL'tA"NIA "r · .::_.,.,,
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HJARRISBURG
. 17127
September 11.,:~1969
William R~ Chaney, Chief, Appraiser
Inheritance Tax Division
Rooms 243-245, .Washington Trust Building
S. E. Corner of E. Beau & S. Main Streets
·Washington, Pennsylvania · 15301. ·
Re·:. Estate of Hazel Rackley
County of Washington
Dear Mr. Chaney:
Enclosed herewith. is a copy of a Protest filed
subject decedent's estate.
in the
On September ll,. 1969, WilliamS. Brandamore, Director
·of this Bureau; advised Gaylord W. Greenlee, Esquire; of the
action. of the Protest Board with. respect thereto.
Accordingly, you are authorized to amend the record of
this estate to conform therewith.
JFS/llc
Enclosure
Very truly yours,
For: WilliamS. 3randamore, Director .. Bureau of County Ce>ll,."ections .
cc: Russell Marino, Register of Wills
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Gaylo~-\v-•. Greenlee 1 Esquire .
GREENLEE, RICHMAN, I>ERRICO & POSA
Washington Trtiet Building
\iashingtpn, .Penneylva.ni$ 15301.
September 11, 1969
Re: Est$te ot H~zel Rackley
County of' Washington
The Inhe~~tance T~ frotest Board of the ·Pennsylvania
Department of Revenue met on the 29th day of August, 1969; and
considered the Protest filed in the above es~te. The decision
of tht) • Board follows : ·
The Protest filed .on July 14;. 1969.; in the above matter
is hereby Sustamed with resp$ct to the ·joint bank account and
the certificate or. depo9it. ..
~~/.~
William S ~ Brandamore, Director
~eau of County Collections
For; Warner M. Depuy
Secretar,y ot: Revenue
'\. . FranCi~ · J. Gafford, Deputy Attorney General _cc~William R. Chaney, Chief Appraiser
Russell Marino, Register of Wills
Gaylord W. Gr~enlee, Esquire ·