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Home My WebLink AboutOC1969-1300 - ESTATE OF GRUSKOWSKIRCC-134 (8· 65) . COMMONWflAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION OFFICIAL NOTICE OF INHERITANCE TAX APPRAISEMENT AND ASSESSMENT OF ASSETS NOT SUBJECT TO ADMINISTRATION TO: __ M_I_S._S _C_A_R_O_LY_N_· _G_R_U_SK_O_\¥_S_'K_I __ R. D._#2. BOX 370 __ B_ft.9WNSVILLE, PENNSYLVANIA 15417 Date: ___ A:..:..::.u.cgu~s t.!::..-7.!...·,_, ...;.1!...:9~6.?....9"------ County __ Y._!A~SH==IN~IG=-TT=-O:...:N:.:....J ____ _ County File No. --r--=-~'1""""7~-~- Bureau File No. C, 3 -Z f-{;>o--eJ We have received notice that,~~~-~JJdmde.mhX>tixxxxxxxxxxxxxxxxxxxxxxxxx"'lxxxxxvyvyx on June 1, 19___§,9, you came into ownership of certain property throughx.;g.1urldxsu¥~(JV:orr:-gl¥i_p.f{*h:~.k N?i~fbXdf~:C1\YXOCwJ!i~Jt1bXXOC~ctE}f..1si:~flXXX transfer from JOSEPH GRUSKOivSKI, 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 upon you, as transferee. The property on which tax is hereby ass.essed consists of: J t. Bank Acct. #5599 held in the [.IRST NATIONAL BANK f.t TRUST CO. , ~·lASHINGTON, PA. , FREnERH~K'T'OHN OFFTr.F. 1 FHEDERTr.K'T'OWN, PA. , j n the names of MT.SS CiA ROLYN r!RIISKCIT~7.~KI 9"" JOSEPH GRUSKOvJSKI. Opened 10-l-65. Balance as of date of dea.th, $1,244.47 appro i sed by the Commonwea I th, as of the date of death, at $ 1' 244 • 4 7 50 %of this amount is taxable at the rate of 6 % 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 Sept. 1 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 TOTAL AMOUNT DUE ORIGINAL ASSESSMENT AMENDED ASSESSMENT 622.24 $ _ ___:__.:__ __ _ $----------- 37.33 1.87 $ 17 11 $ =================·- ASSESSED BY: -..... ~~~~~~'-12~-#e::::::~---=-~.c.!:~2!::z:t':=!~::::::::~c::::ll;il:.,_ __ _ (AQentfOr the Commonwealth) INSTRUCTIONS TO TAXPAYERS Make checks or money or.ders payable to: To insure proper credit to your account this Official Notice must accompany your payment. Mail or bring it to: 1(~11 NA~ AGENT FOR TKE COMMONWEALTH COURT HOUSE WASHINGTOft, PEllA. 15301 ~~cf~l ve already paid this tax to an executor, administrator, attorney or other personal representative of the If you ha decedent you made for forwarding to the Commonwealth, list below the date paid, name and address of the person to_ whom payment, their official title and the amount. ~ . -- Date Paid Name and Address of Pa>:ee Official Title Amount Paid J • tain circumstances, if, after the date of death of the decedent, you personally paid funeral expenses ust debts of the decedent, with funds derived from the property herein taxed, such amounts expended ay qualify as deductions against the gross value of the property in the computation of tax due. If any Under cer or other j by you rn such expe execute t those wh assessme nditures meet all of the three folfowing tests, it is recommended that you itemize the payments below, he affidavit, and return this notice. The Register of Wills will examine the debts claimed and allow ich he determines to be proper. The tax will then be recomputed and you will receive an amended nt of tax. THE THR EE TESTS WHICH MUST BE MET ARE THAT: l -You w ere personally legally responsible for these debts, and ctually paid these debts out of the account or property described above and can furnish proof 2-You a of sue h payment, if required, and 3-These per so deced same debts are not also claimed, for tax purposes, by an executor, administrctor or other n,al representative of the decedent handling the administration of the general estate of the ent or any other transferee. SCHEDULE OF DEBTS Date Pai d Name of Payee Description of Obligation Amount Paid ' TOTAL $ (attach separate sheet if required) COMMON WEALTH OF PENNSYLVANIA) SS: COUNTY OF: ) I, __ _ hereby certify that the foregoing is a just and true statement of xpenses and other debts of the decedent, , for which I lly responsible and which I did pay out of the property herein taxed. I further certify, that to the funeral e was lega best of m tax purp y knowledge and belief, these same debts will not be claimed by any other person, for inheritance oses. SWORN AND SUBSCRIBED BEFORE ME THIS DAY OF 19_ Signature of Taxpayer . ,. REPORT OF REGISTER 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$ --------a Date of Approval: ______________ _ Register of Wills Fonn RCC-2 1969 ,., COMMONWEALTH OF PENNSYLVANIA DATE ...................... ~-~.Y..~.~?..~T ....... ?..~ ... ~. ···················· DEPARTMENT OF REVENUE RESIDENT INHERITANCE TAX \vASHINGTON ' COUNTY BuREAU OF COUNTY COLLECTIONS • ................................................................................................... ~ HARRISBURG, PENNA. 1712 7 APPRAISEMENT FILE NO. 63-69-1300 • •J "" ......................................................................... _,,,, .................... Whereas, ................. J . .O.S.E.P..H. .... G.RP..S.K.OW..$.KJ... ........................................................... late of ................................. ~.~2~~-~~Y.!.~~~ ..... J~~~--~~) .. in the County of ...................... }~A.~.~~-~9..T2~ ........................................................................ Commonwealth of Pennsylvania, having died on the ............................. l.~.t. ....................................................... day of ............... ~.~-~-~ ................................................ 69 19 ............ , seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, W. R. CHANEY an appraiser duly appointed according to law, ....................................................................................................................................... , having been designated to make a fair and conscionable appraisement of the said estate, and to assess and fix the cash value of all annu{ties and life estates growing out of said estate, hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such future interest. Unit Appraisement Description of Asset Values Made for Inheritance Tax Purpoaes $ JT. HELD PERS. : Jt. Bank Acct. #5599 held in the FIRST NATIONJ L BANK & TRUST co. ' WASHINGTON, PA. ' FREDERICKTOWN OFFICE ' FREDERICKTOWN. PA .• in the names of MISS CAROLYN GRUSKO\vSI I or JOSEPH GRUSKO\vSKI. Opened 10-l-65. Balance as of date of death, $1,244.47 One-half taxable 622 24 Having been duly sworn accor~ng to law, I do hereby~ertifybthat the above appraisement is made in con- formity with law on this .................. ~~-~ ............................. day of ................... ~Y..~.~-.... ~.!:'.. ... :::.::x.: .. ·~·;(!f~ .......... JZ;. ............... 19 .. 6.9 ...... ············································· ..................•.... c ............ ~ •... ~·····(!··········'······················· I Appraiser ................................................................................. . . . .. ......... ······· ....................... ( 1'1 umber and Str~et) ................................. WA.S..B.J..N.G.TQ.N ............................. .............................. , Penna . (Post Offtee) \vASHINGTON County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of JOSEPP GRUSKOWSKI ···································· ·········· ................. . Deceased. Late of W. BRO\vNSVILLE ···················· ..... , ................................... . 1, 1969 ··················-················ Date of Death, Appraisemel!t Docket Vol., 38 Page, ............................................... No ..... 63·-69-1·3-00· Filed in Register's Office, ...... .N.9.Y .. ~ ...... 7.4 .. 19 ...... 9..9 Amcunt of tax due, $ ................................................................. .. DEPARTMENT OF REVENUE Received, Examined and Approved, Wrote abo.ut Appra-isement, Appeal jt<Om Appraisement, Entered and chnrged, •' '' -~ RC C•43 (5-65) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE HARRISBURG 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 Co. FINANCIAL INSTITUTION ~'Vll.lli!aUoils'"h.,.in~gr;s,.:two.LLnJ..tt~P..s;aa..a.•----------- Fredericktown·Office ADDRESS ________ ~Fwr~e~d~e~r4ikck~t~o~wnD4,~P~a~·-1~5~3~3~3L--------- ACCOUNT NO. OF JOINT, TRUST OR.INVESTMENT DEPOSIT __ __.:..5.:::...59::...:9~---'------- NAMES ON ACCOUNT . ORINVESTMENT Miss Carolyn Gruskowski or tloseph Gruskowski DECEASED JOINT DEPOSITOR, J_. oseph . Gruskowski . \~ TRUSTEE OR INVESTOR -------~---.J~b-<L__::;__ ____ _ ADDRESS __ ~R=·~D~·~2~•~B~o~x~3740~•~B~r~o~wn~s~v~i~l~l~e~•~P~a~·~l~5~4~17~~----,., DATE OF DEATH June 1, 1969 v SURVIVING DEPOSITOR, BENEFICIARY OR INVESTOR Miss Carolyn Gruskowski ADDRESS ____ ~R~·~D~·~2~,~Bo~x~_~3~7~0~,_B~ro~wn~s~v=i=ll~e~,~P~a~·~l~5~41e·~7 ____ _____ RELATIONSHIP TO DECEDENT Daughter ----~~----------------DATE DEPOSIT OR INVESTMENT WAS ESTABLISHED October 1, 196$ BALANCE, INCLUDING INTEREST . DUE,ATDATEOFDEATH$_1~,2_4_4_._47~--~------------- ),/ . ('· 1 Ill} ' IV ..... -12 I J I y . ; .. ; ~ v I . ( )\5 . =·VP Signature Asst.·· Cashier TITLE j COMMONWE~LTH ,OF PENNSYLVANIA i DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION WASHINGTON, PENNSYLVANIA 15301 ' September 18• 1969 MR. JOSEPH F ~ SHA)JAY t CHIEF INHERITANCE TAX DIVISION BUREAU OF COUNTY COLLECTIONS DOEHNE BUILDING . HARRISBURG, PENNSYLVANIA 17127 Dear Mr. Shamay: Re: OFFICIAL NOTICE.OF INHERITANCE TAX APPRAISEMENT AND ASSESSMENT OF ASSETS NOT SUBJECT TO ADMINISTRATION DECEDENT JOSEPH GRUSKOWSKI. Encl0sed please find RCC-134 and a letter we rec~i vfi)d tod.ay. Will you please advise us as to the decision of the Department in this matter? Thank you. Enc:. Very truly yours 1 /led Je~ tv. R. CHANEY, CHief APPRAISER ~---------- ------------ W. R. Chaney ----~--------------------------- COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 October 16, 1969 Chief Inheritance Tax Appraiser 244 Washington Trust Building Washington, Pennsylvania 15301 Dear Mr. Chaney: Re: Estate of Joseph Gruskowski County of Washington We acknowledge receipt of your letter of September 18, 1969, together with a copy of a letter from ~liss Carolyn Gruskowski "appealing" the appraisement and assessment of tax filed on August 7, 1969, in the subject decedent's estate. Your correspondence is being referred to Mr. Bertram H. Kenyon, Assistant Attorney General for this Bureau, since all such matters are within the jurisdiction of his office. RIB/pjm For: WilliamS. Brandamore, Director Bureau of County Collections cc: Miss Carolyn Gruskowski ., ' . . ,.. November 19, 1969 '':!"'·• W1lliam R. Chaney, Chief Appraiser Inheritance Tax Division 243-245 1-lashington Trust Building s. E. Corner of E. Beau & s. Main Streets Washington. Pennsylvania 15301 Dear !-1r. Chaney; Rez Estate of Joseph Gruskowski Date of Death: 6 .. 1-69 County of Washington Enclosed herewith is a copy of a Protest filed in the subject decedent's estate • . On November 19, 1969, Mr. William s. Brandamore, Director of this Bureau, advised Miss Carolyn Gruskowski that the Protest has been Denied. JFS/llc Enclosure Please mark your records ~ceordingly. Very truly yours, Joseph F. Shamay, Chief Inheritance Tax Division For: William s. Brandamore, Director Bureau of County Collections cc: Russell Marino, Register of Wills ,· -- Mias.OQrolyn Gruskowski a .. o. 1~2, Box. 370 November 19, 1969 Brownsville, Pennsylvania 15418 Estate of Joseph Gruskowski Date of beaeh; 6-1•69. County of Washinaton The Inheritance Tax Protest Board of the Penniylvania Department of Revent.~e met on the 7th-day of November, 1969, and considered the Protest fUed in the above estate. The decision of t:be Board foUowsa The Protest filed on October 17, 1969. in the above matter is hereby Denied. The subject joint bank accot.~nt is tax• · able on one•half the balance in the account at the date of death~ ~~/.~ William s. Brandamore, Director Bureau of County Collecd.ons Fort Warner M. Depuy Secretary of Revenue c~ Francis J. Gafford, Deputy At~()rney General :c:"!ussell Marino, Register of Wills William R. Chaney, Chief Appraiser BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 08-05-96 GRUSKOWSKI 06-01-69 63 69-1300 WASHINGTON 101 Amount Remitted REV-1607 EX AFP <05-96> JOSEPH ) MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS WASHINGTON CO COURT HOUSE WASHINGTON, PA 15301 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ ----------------------------------------------------------------------------------------------------------------REV-1607 EX AFP (03-96) ~~~ INHERITANCE TAX STATEMENT OF ACCOUNT ~~~ ESTATE OF GRUSKOWSKI JOSEPH FILE NO. 63 69-1300 ACN 101 DATE 08-05-96 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE1 APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 03-08-82 PRINCIPAL TAX DUE: 74.67 PAYMENTS CTAX tREDITSl: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST (-) 11-24-69 XF051196 .00 37.33 08-03-96 WRITE OFF 57.98-95.32 ~ / TOTAL TAX CREDIT 74.67 THE DEPARTMENT HAS WRITTEN OFF THE BALANCE DUE AS UNCOLLECTABLE BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 /