HomeMy WebLinkAboutOC1969-1318 - ESTATE OF PREBEGRCC-134 (8-65)
COMMO~WEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
iWREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
I OFFICIAL NOTICE OF/lNH~RI!ANCE TAX
APPRAISEMENT M~D ASS'ESSMENT OF
ASSETS NOT SUBJE.e'T TO ADMINISTRATION
---------------------------~--------~~~~----------~----------~--------------~ TO: __ M_RS_'._MA_R_I_E_S_C_H_O_NS____ 'S'
JOHNS AVENUE
--~;..._;1\f<:_DONALD, PENNSYLVANIA 15057
Date: _---=.;N:.:o ... Jle=m=h=e...,r,_· _..1=-=0'-~~,--=1=9=69:::....· __
County __ W_A_S_H_I_N_'"G_T_O_N __ _;__ __
County File No. ----'d,=-';t;;._,...._..d£""": ~--..... £~
Bureau File No. &.3-/ f'-/.S/ £'
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.
MRS. MlRY PREBEG or MRS. MARIE SCHONS; Opened 12-30-48. Balance as of
date of 'death, $1,281.88
appraised by the Commonwealth, as of the date of death, at $ 1, 281.88
50 % of this amount is taxable at the rate of llX 6 %
DATE OF ASSESSMENT
TAXABLE AMOUNT
LESS: ALLOWED DEBTS
NET-TAXABLE AMOUNT
AMOUNT OF TAX DUE
0 If you pay the above amount within three (3) months
of the date of death of the decedent, or on or
before Jan. 12 19 70 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
ORIGINAL ASSESSMENT
640.94 $ ___ .;__ __ _
1.92 ------·-----
AMENDED ASSESSMENT
$-------------'-
TOTAL AMOUNT DUE $ 38.46 $ ==================-
. .J'Y!'~~--ASSESSED BY:---.~-~~-=· ·=efil:::......___~.:.-~-· ~:.£_4'<._~=------APPRAISED BY: (lnh~rit~nc: Tax~r) {Agent for the Commonwealth)
INSTRUCTIONS TO TAXPAYERS
Make checks or money orders payable to: To insure proper credit to your account
,,/.
_ this Official Notice must accompany
1?~ 11 M{~ :R~•;t;::ing itto:
I ~._ .. , ••. , ... ,,, Y•;n rn··"'
-• J • \Y,, s Hb ~~s:~!RqrmWEALTH
COURT HOUSE ~lASI-HNGTON, PfNNA. 15301
(over)
If you have already paid this tax to an executor, ad~inistrator, attorney or other personal representative of the
decedent for forwarding to the Commonwealth, list b'e.low the date paid, name and address of the person to whom
you made payment, their official title and the..am~u~_t.'\ · •
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
personal representative of the decedent handling the administration of the general estate of the
deced~nt or any other transferee.
SCHEDULE OF DEBTS
Date Paid Name of Payee Description of Obligation Amount Paid
/'}/) ..
Ll:it: -r,..,.,t:J -~~{/ 0 //\ /
(_hv ::;.. " .L ..t...f,l ""71 ., Q. ~ ~.I-.b.L p_ )1";,. d ..a. /3 dl£. CAd
#
TOTAL $ /._-q ://,. cJ-r)
(attach separate sheet if required)
I, er by certi s 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 he in taxed. I fur. er 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.
SWORN AND SUBSCRIBED BEFORE ME THIS o?/.,tkA_y OF ______________________ 19 ___ . &))h, ,:€< LL.J
7 Signature of Ta~payer
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$ --------o
Date of Approval: ______________ _
Register of Wills
-
Fonn RCC-2 '
COMMONWEALTH OF-· PENNSYLVANIA DATE .............. No.:v.. .•..... .2.8.., ....... 1.9.6 .. 9 ..................
DEPARTMENT OF REVENUE ,.
' RESIDENT INHERITANCE TAX COUNTY ...... ~~A. .. ~.I.i.!.~.Q.T..9.~ ................ , ....................... B~EI\U OF COUNTY COLLECTIONS
HARRISBURG, PENNA. 17127 APP_I(AISEMENT FILE NO •....... 9. .. J..::.§ .. 9.:: .......... !}.!.~ .... -....................... , ....
Whereas, MARY PREBEG BULGER ...................................................................................................................................................... late of ...............................................................................................................
in the County of ............................ ~~.~.~~.E~~T~.~·································································· Commonwealth of Pennsylvania, having died on
the .............................. &x%x .... l2.t.h ........................... day of ..................... O.c . .t.ob.e.r ............................ 19 ...... 6..~ seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore, I, ....................................... 1\\.~ ..... .R. •...... CHA.NEY. ........................................... , 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 annuities and life estates growing out of said estate, hereby file ~he 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. #16832 held in the PITTSBURG
NATIONAL BANK, McDONALD OFFICE, McDONALD, PA. ' in the
names of MRS. }.1ARY PREBEG or MRS. MARIE SCHONS. Opened
12-30-48. Balance as of date of death-' $1281.88
One-half taxable 640 94
GROSS VALUE $640.94
I DEBTS & rEDUCTIONS 1,326.60
CLEAR VALUE NIL
ESTATE INSOLVENT
~
-
. .. ..... ~ .......
' :
--::~"' ....
....... -
I
Having been duly sworn ac~§di~g to law, I do hereby certify that the above appraisement is made in ~o~-
formity Mth Jaw on this .....................•........ ~ .............................. day of ~~~~~h.e~ ~~;~~ .
( 1!1 umber and Street)
.................................... WASHtN'dri®~···oiii~·;·················· .......................... , ·Penna .
,j
HASHING TON County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
MR$.~ ...... NA.RX.. .... P.R~I.3.l?G .. .
Deceased.
Late of
BULGER
Date of Death, .................. .9..<:..~ .. ~ .... J:?.J .... J .. Q.<J..Q ....... .
AppraisemeHt Docket Vol., 3 8
Page, 63-69-1318
Filed in Register's Office, .. "N".'?.Y. .. ~ ....... ~.~.~.h.J9 ........ Ji9 ,i . .:..
'\ ""' ,..' -·-Amount of tax due, $ ................................................................... .
I
DEPARTMENT OF REVENUE
Received,
Examined and Approved,
Wrote abo.ut Appra-isement,
Appeal f,.om Appraisement,
Entered and charged,
"
I· i RECEIVED Nj net.y six and dollars
' Addres!R., • ..,~.Dl4~t-~ +1----------------1 2% Tax on $ __________ $ _________ _
I:
I' i i
Eulger, Pa, 15019 6% Tax on sFinal Payment $60 I 00
1 File No. 6'3-69-13 18 Dote of Death 10 I 12/69 15% Tax on $ __________ $ _________ _
. I
I
I
Date of Payment __ M~· ~ac!-r~c~h.!.....-!2~6~, --.:.1~9:..::8:.._1:....__ _____ 1
Name of Decedent Mary Prebee;
County Washington
Remarks: Bl'-1
:[J00~[2~,~@&JJ~ SEAL
. ' ".-. 38-26-5 NOTE: This Triplii:a!e Receipt to be retained for audit purposes .
... ..,.:
% Tax on $ __________ $ _________ _
Estate Tax, Act of
May 7, 1927
TOTAL TAX CREDIT
Less five percentum of tax if
paid within three months after
dote of death
Plus interest at the rote of
~% from 1 I 12/7 1
to_~d~a~t~e._ _______ _
TOTAL AMOUNT PAID
(·.--... -. --'\..
$'=-. -)
$60.00
$ ________ _
/. . .. ~ .... ~ Received by H,...~-il-L.....!....l...!........;J,,.t..:.~~Y...!!....+-..:...._..;....:.._:_L...:..-4-:-:-f-,:-:----
NOTE: In accepting the transfer inheritance tax on future estates. prior to the death of the 1
tenant ar tenant for years. as evidenced by this receipt, it is understood thot the Commonwealth shall
not be precluded or prevented from hereafter assessing additional inheritance tax at the death af the
life tenant or tenant far years whenever it appears thot such additional tax may be legally due and-------~f.:!.=::-:7..:..._----------H
collectible for ony reason whatsoever.
----
REV•!5t9 EX+ (3-80)
COMMOHW!!AL TH OF PENNSYLVANIA
DEP'ARTMENT OF REVENUE
'TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
INHERITANCE TAX RETURN
FOR INSOLVENT ESTATES rj3-foy _ 1.3/ g
(Instructions on Reverse Side) _
COUNTY FILE NO. BUREAU NO.
-----~~~~~~~M~OS~K~I~ _________________________ of R.D. #1 ~ Bulger, PA 15019
(NAME) ·~· • , . (ADDRESS)
being duly sworn according to law, deposes and says that ~/she is the ___ i_n_f_o_nnan __ t ___________ _
.:'"• ' (EXEC., ADM,, LEGATEE, ETC,).'
of the estate of _MARY ___ P_REB __ E_G _________ _ late of R.D. #1, Bulger, PA 15019/Srnith TCMnShip
. (STREET ADDRESS)_
~ ~ .. \o.
deceased and that the whole of the estate of said decedent, who died on· oCtober 12, 1969. ·
(DATE) .. c>o .-, . ·... ·-: ·~ -
consisted of the assets listed belo.wand that allowable debts and d~ excee~ar.ket value of th_e
assets and no Pennsylvania Trans~er Inheritance Tax is due •.. x_...... ~-·.,. .. . ... -_
· · · · · · · · · Helelli~~.{r6'MU Infor:rnailt . (TITLE>·
TYPE OF ASSET ASSETS ESTIMATED MARKET
VALUE
real propertY
$1,500.00
_., ~ -.,
DATE
DATE NAME OF PAYEE DEBTS AND DEDUCTIONS AMOUNT CLAIMED
_':._ .. ~.-
Ftm&aJ. difE{~tQ~ ~ ftmeraJ. · ·," · ,. ·· ·-· ., $~
..... '. Church services . . . . . . . . -50. 00 . r
'Opening and closing. grave:: ::r ·: : · '1 "ir; ·-·= : ;.·~~:-~~~~150.00 ·::: :,.
Burial lot · ·-· · ~-~·Joo·. oo-
. ' . -~-. _· R~ ·· Preville, Jr. , Midway, PA
St. Anne's Church, Bulger, PA
Lady of I.Durdes Cerret.ary · :.: :·"' :_, .,., ·
Lady of I.Durdes Cerretary
·• "-'"· .... , __ ,-,;,,; ~~,l.!f~i}~;~;;:~ .. ::<:.:.,:sA~~~:.: : ·.~ : ,~ti-~n~si. 0.,."'-:;;·.~;~:f rb~~:~ ""-,;t -) '!' ~-, ~.~,j:p .,,:; ·c. , ~
·:t~·:!_F-~~~~-~~ :.;t--~~-~-titf,.:."._.·_:~~----:.·~.-.. --.-~ •. -c.~:,._:..---~ __ ,-.. _-:_.:_·._-.~---~-~-·.J:_·!.·.·-~.~:-~:~ __ .:_,--._-.·:-·-.·.'.~ .. ; ·-~.-~.·· __ ._:·_~~_-·!._'.· .. · ~,:_:_".~_-'"":; ~H.:-,~--~:.t~"':~" "".,: l ;~.,~ .. 1~< ,,:~ j,;~:·b~-·'" ·::.--r'f' '";-· ' . ; ~-~ .. ·::-··~fr--'1 ~ ~ --' ~ ".:; -_-: ---_ .. ~ ;;_---·--;·· ... .;~ ~~~!··~-...,. !::'-:t"~( ~ '-~(J ·.-,-:-· 2'C:.~i ~--"J.!·'-1-~ .. ; ~ ~~"'~ ...... -,,,.
TOTAL
(OFFic;:IAL USE OHL Y) "''
DEDUCTIONS ARE ALLOWED IN THE SUM OF$ ~h/, tHJ ~~ ~~ ..it:t~
REGISTER WILLS
. REV•\5!8 FO+ (5•80)
Com.ti~·nwealth of Pennsylvania
Department of Revenue
BUREAU OF FIELD OPERATIONS
P.O. Box 2970
Harrisburg, PA. 17105
Helen Navorski
R. D.ifo 1
Bulger, Pa. 15019
NOTICE OF FILING OF APPRAISEMENT IN YOUR REPLY
PLEASE REFER TO
Investigation Division
February 20, 1981
RE: Estate of __,M,..,..a_r....;y_P_r....,-e-'b-e.::.g ____ _
County of Washmgton
File No. 63-69-1318
Dear Ms. Navorski:
Original
You are hereby notified that the
appraisement in the estate of Mary Prebeg
has been filed in the office of the Register of Wills of ___ w_a_s_h_;1_n..:...g_to_n ____________ ..;._.
County on February 20 , 19 81 • Said appraisement reflects the following valuations:
Real Estate
Personal Property
Jointly Owned
Transfers
Total
1,500.00
1,500.00
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.
Date February 20, 1981 Signed
DOD: 10-12-69 Title Appraiser II
NOTE: This is not a bill.
J
REV-484 EX ( 2-80) ' .
INHERITANCE TAX SUMMARY SHEET
(BUREAU USE ONLY)
FileNumber ________________ 6_3-_6_9_-_1_3_18 __________________ __
Estate Name __________ M_a_r-.:cy_P_r_e_b_e-=g:___ _________ _
Date of Dea-th 10-12-69
---------------------------------------------------
Social Security Number ____________________ ___
REPORT OF INHERITANCE TAX APPRAISER
ADJUSTMENTS REMAINDER APPRAISEMENT CODE INVENTORY VALUE AS APPRAISED CODE (HARRISBURG USE ONLY)
Real Property (Schedule A) $ 1 500. bo 00+
Personal Property (Schedule B) 10+
Joint-Held Property (Schedule E) 20+
Transfers (Schedule C) 30+
TOTAL GROSS ASSETS
1,500. 00
Less Debts and Deductions 500. 00 40c
(SCHEDULE F)
CLEAR VALUE OF ESTATE 1,000. 00
Valuation of life estates or RATE FACTOR
annuities~ ., li. • ., ~ i· & , .... 'V i'
FOR USE OF REGISTER ONLY
Tax on $ 1 000. 00 6%
Tax on $ -----------------~~------15%
Tax on $
Tax on $
Tax on S
Exemptions =======:::::;=:::;;;:;~:l::;o;:;;;;==== l,UUU IUU Toto I E s tote --------------------'---------
Less Credits
TOTAL TAX 1-12-71
INTEREST FROM -----
BALANCE
TO
DATE OF PAYMENT AMOUNT PAID DISCOUNT
s ____ _ + s
+
3-12-81
BALANCE
INTEREST FROM-----TO
BALANCE DUE
PRINCIPLE
INTEREST
$ =
=
$_
s
$
VALUE
COMPUTATION OF TAX
$
s
s
$
$
$
$
s
$
TAX CREDIT
92+
93c
CODE
60 00 .
60. 00
36. 60
~b. t>U
~J~I
.
' REV-457 ,(1·<80)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT ..
INHERITANCE TAX
APPRAISEMENT
Estate of __ M_a_r_y_P_r_eb_e_g;;._..., ____________ _ File No. 63-69-1318
County _______ w_a_s_h_in~g_t_on ____________________________ __ Date of Death · 10-12-69 -----------------------------
In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent aftef 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.
PROPERTY REPORTED BY THE ESTATE DEPARTMENT'S
APPRAISED VALUE
1. TOTAL REAL PROPERTY-SCHEDULE "A" 1 500 00
2. TOTAL PERSONAL PROPERTY-SCHEDULE "B"
3. TOTAL TRANSFERS-SCHEDULE "C" ~-'·' .
4. TOTAL JOINTLY OWNED PROPERTY-SCHEDULE "E" i;~ .,
TOTAL REPORTED PROPERTY 1,500.00
PROPERTY NOT INCLUDED IN RETURN BUT APPRAISED BY THE COMMONWEALTH ,,
TOTAL UNREPORTED PROPERTY
TOTAL GROSS ASSETS 1,500.00
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 Wills. •
2-20-81
DATE
.•
(OFFICIAL USE ONLY)
WILL
NO. YEAR ________ _
ADMINISTRATION
NO. YEAR ________ _
ESTATE OF .:.;M;;;;a.::.r"-y_P:..:u:;:;;e::.:b:..:e~ga.._ ______ _
ADDRESS Bulger
COUNTY OF Washington
DOCKET NO. Jl
PAGE NO. ________________________ __
LINE NO.------------------------
C'
REV-556 A (8-78)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF FIELD OPERATIONS
DATE: 3/17/81
Helen Navoski
R.D.l
Re: Estate of Mary Prebeg
Date of Death 10-12-69
File No. 63-69-1318 Bulger,Penna. 15019
Dear Sir:
We have recently contacted you or your legal representative advising that the above
estate was in a delinquent status. As of this date, the matter has not been resolved.
Section 701 of the Inheritance and Estate Tax Act of 1961 requires the personal
representative of an estate and/or a transferee to make an inheritance tax return. In addition,
Section 711 states that inheritance tax is due at the date of the decedent's death and shall
become delinquent at the expiration of nine (9) months.
Section 791 of this Act provides that any person who wilfully fails to file a return
required under the provisions of this Act shall be personally liable for a penalty of twenty-five
percent (25%) of the tax determined to be due or $1,000.00, whichever is less. This penalty
is in addition to any other liabilities imposed by the Act.
Our review shows that this estate remains open because:
----An inheritance tax return has not been filed;
X 60.00
____ Tax in the principal sum of__ , plus six percent (6%)
annual interest from 1/12/71 remains due and unpaid.
Accordingly, please be advised that unless the return is filed or the tax due,
including interest, is paid in full within fifteen days from the date of this letter, proceedings
will be instituted in the Court of Common Pleas by this Department to effect compliance with
the law.
Tax Due
Int.to 4/12/81
Balance Due
Address reply to:
60.00
36.90
96. 90.
Bureau of Field Operations
200 Washington Trust Building
Washington,Penna.l5301
Very truly yours,
R~~~
BUREAU OF FIELD OPERATIONS
INHERITANCE TAX DIVISION
3--;;_~-~I
ect f 9~ ~ r 0 ~~
;< ~ :Fy ~ ti.if.
... .
., ........
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF FIELD OPERATIONS
DATE: 3/17/81
REV-556 A (B-78)
Helen Navoski
R.D.l
Bulger,Penna.l5ID19
Dear Sir:
Re: Estate of Slavko Pregeg
Date of Death 6-11-70
File No. 63-70-401
j1-l~l-/
We have recently contacted you or your legal representative advisillfg that the above ·
estate was in a delinquent status. As of this date, the matter has not been resolved.
Section 701 of the Inheritance and Estate Tax Act of 1961 requires the personal
representative of an estate and/or a transferee to make an inheritance tax return. In addition,
Section 711 states that inheritance tax is due at the date of the decedent's death and shall
become delinquent at the expiration of nine (9) months.
Section 791 of this Act provides that any person who wilfully fails to file a return
required under the provisions of this Act shall be personally liable for a penalty of twenty-five
percent (25%) of the tax determined to be due or $1,000.00, whichever is less. This penalty
is in addition to any other liabilities imposed by the Act.
Our review shows that this estate remains open because:
----An inheritance tax return has not been filed;
X
____ Tax in the principal sum of 7 5 · 25
annual interest from 9/11/71
, plus six percent (6%)
remains due and unpaid.
Accordingly, please be advised that unless the return is filed or the tax due,
including interest, is paid in full within fifteen days from the date of this letter, proceedings
will be instituted in the Court of Common Pleas by this Department to effect compliance with
the law.
Tax Due 75.25
Int.to 4/11/81 43.26
Balance Due 118.51
cc: Atty.Greenlee,Richman,~errico
Address re_l)ly to: Bureau of F1eld Oparations
200 Washington Trust Building
Washington,Penna.l5301