HomeMy WebLinkAboutOC1970-0045 - ESTATE OF HENDERSHOT,
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RCC-39 (5-68)
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COMMONWEAL.TH OF PENNSYL.VANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of HENDERSHOT,OON
(Last Name)(First Name)
M.
(Initial)
DATE OF DEATH 10-1.4-69 FILE NO.63-70-45
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Washington
Pennsylvania,do respectfully report that I have 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:-::O~2'--~04::t:..-.....J7L.:::0:...__
10-14-69
REPORT OF THE REGISTER OF WILLS
I,the undersigned duly elected Register of Wills in and for Washington County,Pennsylvania,do respect-
fully report that I have allowed deductions in the amounts claimed by deponent,except as to those items where a greater or
lesser amount is set forth in the last column to the right in Schedule "F",W?;2h'Chater or lesser amount represents the sum
allowed as a deduction...c:;);
Dated:02-04-70'tt~//?~
REGISTER OF WILLS
VALUE AS REAPPRAISED
$-------+--
VALUE AS REPORTED VALUE AS APPRAISED
$$,-----=-::~~-7 92 7892
INVENTORY
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)500 00 500 00
Joint -Held Property (Schedule E)1..027 197 L..027 '97
TOTAL GROSS ASSETS 4,606 89 4,606 89
Less Debts and Deductions 1,125 59 1.125 59
(S'CHEDULE F)I
CLEAR VALUE OF ESTATE 3,481 30 I 3,481 30
Valuation of life estates or
annuities ....0 ••••••••••••o·•t=..t=t=$
ESTATE TAX ASSESSMENTS $.
FOR USE OF REGISTER ONLY COMPUTATION OF TAX
Tax on $2%$
Tax on $6%$
Tax on $5%$
Tax on $~$
Tax on $3.L.81 30 15%$522 19 Paid In Full -1-13-70
Exemptions (*)As evidenced by Charitable
Total Estate Exemption Certificates issued
TOTAL TAX $by the Secretary of Revenue.
Less tax previously paid $t=BALANCE $
Less 5%of tax if paid within
3 months after death $
BALANCE OF INHERITANCE TAX DUE $CAddinterestatrateof6%from
to $\
AMOUNT OF ESTATE TAX ASSESSED $CEstatetaxpaid$1-BALANCE DUE $
Add interest at rate of 6%from t=to $
TOTAL TAX BALANCE $
PAID $
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE:Where subsequent adjustments are made to the above computation of tax by the Reg!ster of Wills,for proper reason
same should be noted below,with short explanation.
,
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7/11
Will
Administration...
!No .
IN THE
Year .
MATIER OF THE APPRAISEMENT
OF THE
ESTATE OF
...D.OW..M.~.H!~N.D.~?I:f.Q1'..
Deceased
Late of :W.M?I1.I.l\JG..'rQN ;.,.
County of WASHINGTON·..........................................
Comm<?nwealth of Pennsylvania
REPORT AND APPRAiSAL
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FILE NO..,??.:7..Q:4.?...
Form RCC-2
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"DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRIISBURG.PENNA.17 127
COMMONWEALTH:OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE February 4,1970
Whereas,....................................p..9.n...M..,.....!i.E?n.q.~.r..~.h.9.t.......................................................late of ......................................W.~.;3.hJ!1.gt:.gn .....................................
in the County of ...................................................W.~.~.h.~.gt.gl}....................................................Commonwealth of Pennsylvania,having died on
:the ..................................~.....~h.............................................day of ............................9.~.t..9.g.~.:r...........................19.....9.9..,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,...............................W~.~..~.....Q.h~.n.~y ................................................................,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 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 collat2ral rate on any such future interest.
Unit AppraisementDescriptionofAssetValuesMadeforInheritance
Tax Purposes~
$
PERSONALTY:
Checking account in Washington Office of Pittsburgh
National Bank.78 92
JT.HELD:
,Joint Savings AccoWlt in Washington Office of Pittsburgh
I National Bank,with Luella S.Hartman.4,027 97
;
I
TRANSFER:
I October 6,1969,$500.00 was withdrawn from the above
i Joint account and deposited in a personal caecking
I .500 00IaccountofLuellaHartman.
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..,..
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Total 4,606 89
,
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form~;V:fhbl:e:::I:;,~w~a~~~~::~a~o~e~~::i7:t.t~~~:7;~~i~~~":~~~~~
~Sl App ser
..............................................................~......................................................................................~~(J;~::Z:l ...................................Penna.
.......................................WA$IrI:.NO:.TQN..............................Cou'llty
RESIDENT INHERITANCE TAX.APPRAISEMENT
Estate of
DON M.HENDERSHCDT
Deceased.
Late of
WASHINGTON
Date of Death,.Q.~t..Qp..f?;r J..4.,l9.9..9 .
Appraisement Docket Vol ~y .
Page,.J<~.4v.~o §;;:;~;.~.;.:.::::.::..
Filed in RegisteY's0 ffice,f..~p..:r.1J.?:;ry ....4.,....19..7.Q....
\
Amount of tax due,$.
DEPARTMENT OF REVENUE
Received,
'.Examined and Approved,.
Wrote abo.ut Appraisement,
Appeal f,.om Appraisement,.
Entered and charged,.
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COMMONWEALTH OF PENNSYLVANIA
'..DEPARTMENT OF REVENUE
NO.A085335 OFFICIAL RECEIPT •PENNSYLVANIA INHERITANCE AND ESTATE TAX
RCC'4 (8·68)
representing Pennsylvania Inheritance or
ft-McCUIGlftbte Tax due from the following estate:
RECELV.ED ,.I'll 8UNbRBD andLuellaHartmann.Informant
From:C/O 'TItS.McCMIOHT.)WU\INER
'no/100 -..--~.~----dollars
500..00
$Ito_
2%Tax on $$
6%Tax on $$
15%Tax on $On Account $526.31
%Tax on $$~~Estate Tax,Ad of
May 7,1927 $
j
TOTAL TAX CREDIT $526.31
Less five percentum of tax if
paid within three months after
date of death $26.31
Plus interest at the rate of
__%from
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:a.~63·70..45 Date of Death _
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"!OTE:This TripliC!'te Rec"eip"'~be retair);d far audit p~5t::.-.Co'III "d/~..:....".t '.'H~•~.'./.-;//Yl"~~?n
'••.!,'....I Y,I .,,,..,Received by yvCl/)--;;;..-../'.-r.A/.VU
NOTE:In 'accepting the.tfansfer inheritance tax on future estates,prior to the death of the life (t?e .:J;519 nature)~.'"',,-':/"'.
tenant or tenant far'years;"'as evidenced by this receipt,it is understood that the Commonwealth sholl /,........,.../."15''/
not be precluded~or prevented from hereafter assessing additional inheritance tax at the death of the '..-(';,1""'"(I •...t ~».?-~'i:;7
life t,enant or tenant for years whenev.er it appears that such ad.ditianal tax may be legally due and ...(Ti Ie)
tollecllble lor ony reoson wholsoever.
File No.
D~t.~'o!Payment Janual")'1,3.1970
,,'..'I
Name .of Decedent .DON M.HENDERSHOT I
A'~dres·sS20.WASHINGTON TRUST BUILDlNO
WASHINGTON J PENNSYLVANIA 1530'
..x:••
Rem~rks:
County ..WASHINGTON I
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IN THE COURT OF COMMON PLEAS
OF WASHINGTON COUNTY,PENNA.
ORPHANS'COURT DIVISION
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NO.
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TN RF.~
ESTATE OF DONALD M.
HENDERSHOT,DECEASED.
----------------------------------_.-
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McCREIGHT.MARRINER 8<McCREIGHT
ATTORNEYS AT LAW
WASHINGTON TRUST BUILDING
WASHINGTON,PA.
PETITION FOR SETTLEMENT OF
A Sr~LL ESTATE UNDER THE
PROVISIONS OF SECTION 202 OF
THE FIDUCIARIES ACT OF 1949,
P.L.,AS AMENDED.
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
IN RE:
ESTATE OF DONALD M.
HENDERSHOT,DECEASED.
)l NO.J/Si !'l7d
)
PETITION FOR SETTLEMENT OF A SMALL
ESTATE UNDER THE PROVISIONS OF SECTION
202 OF THE FIDUCIARIES ACT OF 1949,
P.L.,AS AMENDED.
TO THE HONORABLE P.V.MARINO,PRESIDING JUDGE:
The petition of Luella S.Hartmann respectfully
represents:
1.That Donald M.Hend~rshot was a resident .of Buffalo,.
Township,Washington County,Pennsylvania..
2.That the said Donald ~.Hendershot died October 14,
1969,in the Washington Hospital,'Washington,Pennsylvania.
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3.That the entire personal property of said decedent
consisted of a checking account in the Washington office of
Pittsburgh National Bank in the amount of $78.92 and a refund
due from Colonial Nursing Home in Claysville,Pennsylvania,
in an amount less than $175.00,but presently undetermined,or
a total,including said claim for refund,in the amount of
$253.92.There were no wages paid c:ifrectlY to members of the
decedent's family under the provisions of Section 201 of said
Act nor any property claimed as exemption under the provisions
of Section 211 of the Fiduciaries Act of 1949.
4.The names,relationship and places of residence of
all persons who would be entitled to share in distribution of
deceden:'s estate if the decedent died intestate,all of whom
are 8ui juris and of full age are as follows:
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Name
J.R.Hendershot
Ida Rae Lange
Ruby Behrens
.Address
Highland Avenue
West Alexander,Pa.
104 Highland Avenue
West Alexander,Pa.
Box 423
R.D.#4
Elm Grove,West Virginia
Relationship
Nephew
Niece
Niece
.'
5.There is attached hereto and made a part hereof a
Testamentary Paper signed by the decedent April 23,1969.The
individual beneficiaries therein nqmed are living and Sui juris.
6.The decedent had no creditors 'presently unpaid.
Your petitioner paid out of her own funds in his behalf the
following .creditors:"
..
The James 'Funeral Home,Follansbee;West Virginia.$951.69
(Total bill $1216.69 of which Social Security paid $255.00).West Penn Power Company -electriq ~ill
•t '•.West Penn Power Company -electric bill
Quaker State Teleph~ne Company.~telephone bill
Washington Hospital-final hospital bill
Curtis Pharmacy -final drug bill
4.78
1.37
20.01
51.20
.16.28
$1,045.33
7.All of the assets of the decedent consists of said
bank account and said unliquidated claim.
8.There is no surviving spouse or person entitled to
claim exemption.
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WHEREFORE,your petitoner prays that the said bank account,j
'Iandunliquidatedclaimbe'awa~ded to her in partial reimbursement,I '
for expenses paid by her for.and in behalf of decedent as above
set forth.
~dM~
Luella S.Hartmann
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COMMONWEALTH OF PENNSYLVANIA )
T SS:
COUNTY OF WASHINGTON )
Personally appeared before me,the undersigned
authority,LUELLA S.HARTMANN,who,being dUly sworn according
.to law deposes and says that the facts set forth in the foregoing
petition are true and correct to the best of her information,
knowledge and belief.
~~!J.iLJ~~
Luella S.Hartmann
Sworn to and subscribed before me
this 23rd day of December,1970 .
.~BARB~RA CRAIG.NOIARl PUBue (J
.ytASHIN{;TON.WASHINGTON COUNTY
•MYCOMMISSION,EXPIRES :UNE 25,1974 .~.'!,
Member,PennsylvaniaAssociation of Not~r l.'
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IN THE COURT OF COMMON PLEAS OF'Wi\SHINGTON COUNTY,PENNSYLVANIA
.,
IN RE:
ESTATE OF DONALD M.
HENDERSHOT,.DECEASED.
o R D E R
)
)
)NO.
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AND NOW,December ,30,1970,it appearing that
the estate described in the petition falls within the
jurisdiction of the Court under the Small Estates Provisions
of the Fiduciaries Act as amended,and it further appearing
to the Court that the expenditures by the Petitioner are in the
sum of $1,045.33 to which she is entitled to reimbursement from
the assets of the estate and whereas the total assets of the
estate are $253.92 of which $175.00 is an unliquidated claim,
NOW THEREFORE,on motion of McCreight,Marriner &McCreight,
attorneys for Petitioner,the balance in the estate of the
said Donald M.Hendershot also known as Don M.Hendershot,
including the balance in the checking account in Washington
office of Pittsburgh National Bank in the amount of $78.19
and the unliquidated claim against Colonial Nursing Home in
Claysville,Pennsylvania,in the maximum amount of $175.00 is
awarded to the Petitioner,Luella S.Hartmann,and said Pittsburg
National Bank is authorized to recognize a dr~ft by the said
Luella S.Hartmann for said balance in said checking account as
sufficient warrant for
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1'01111 Nc:.RCC-62 (l2-66)THIS FORM REQUIRED IN ALL ESTATES WITH GROSS ASSETS UNDER $10,000,UNDER SECTION 701 OF ACT OF JUNE 16.1981,
EFFECTIVE .JANUARY I,1962,(FILE IN DUPUCATE WITH COPY OF WILL ATTACHED)
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:OFFleE OF THE REGISTER OF WILLS'
:("~r '
County of . , .\IY~?~,1 f'J~.T.Q~..-.....:.....
.5~~~~~~lc~~::;~·.Q~~·r~~~.n ','of ~~~~.?~fl~.e.t..~I.':'9:J.f\P.~1.,,?:t!3.u.b.~r1'{t!J ~".P.h.i 0
..(Name)(Address)43952
being duly .._._..?!h~....__..according to law,deposes and 'says that he is the _.._.._.J.~_g;;;l.t~~._._._..._._._._.
'.(Exec.,Adm.,Legatee.Etc.)
of the estate of Q~~..~~.._~~~_9-~~?-~~t .._.._.whose last residence was __..§~!!~.I.~..!~~~~~.i.(p-!.._)____(No.)Stteet
~~_~_~.!.~_~.!?-~..~?-~~__.!Y!~~.~deceased,and that the whole of the estate of said d~~ed:nt,wh~died ..~~!~~~!:._)_~~!.._.1-??9
<CitY,Borough or Township)(Date
consisted of:
REAL PROPERTY
REAL PROPERTY IN PENNSYLVANIA,WITH STATEMENT OF MORTGAGE ENCUMBRANGES UPON EACH PARCEL AT DEATH OF DECEDENT,
WHERE PROPERTY HELD AS JOINT TENANT OR TENANCY BY ENTIRETIES,GIVE NAMES,ADDRESSES AND RELATIONSHIP OF OTHER OWNERS.
Real Estate Estimated
Value
·;.:iNONE.'
$78.92tt¥1/
Personal Property
Checking Account in Washington office of Pittsburgh National Bank
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NOTE:You may expedite the processing of this return by filing with it,and as,a partof the ~eturn".
letters from financial institutions or mortgage holders,certifying to amounts on deposit or owed by the \~'...
decedent as of the date of death.Such letters must be signed by a responsible officer of the .finanCial•.
institution or mortgage holder and indicate clearly amounts of principal and interest in the decedent's ~1 ~.
account at the date of death and the type'of account,account number and the exact name or names'in~)
which 'the account is registered.
I
Jointly Held Property Estimated
Value
A .....Joint Savings Account in Wash ington offi ce of Pi ttsburgh Nationa.l Bank ~..........
-
with LitJ'Eff i a S.Hartmann,Account No.29293 $4 ..027.97
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-
Transfers within TWO YEARS Prior to Death
October 6,1969 -$500.00 was withdrawn from the above joint account
and deposited in a personal checking account of tt:J~:t I:a Hartm?lnn $500.00~
\'~
i .(AI-pC".,.
That at the time of death there was no safe deposit box registered ih decedent's individual name,or jointly with,or as agent or deputy of'
another,or in decedent's individual name,with right of access by another as agent or deputy,with the exception of the following:-
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION
IN WHICH DECEDENT RENTED A SAFE DEPOSIT.BOX
THIS SAFE DEPOSIT BOX RENTED
IN NAME OR NAMES OF
BENEFICIARIES
RELATIONSHIP OF JOINT
HOLDERS TO DECEDENT
],BENEFICIARIES AND ADDRESSES
RELATIONSHIP SURVIVED AGE OF LIFE
(If step-children or DECEDENT TENANTS OR INTEREST OF(S~te full names of all and their acldresseswho have illegitimate children STATE YES ANNUITANTS BENEFICIARY
an i!1t;erest,vested,contingent or otherwise,in estate.)are involved,set OR NO AT DEATH OF IN ESTATE
~.forth this fact.)DECEDENT
lLoue:1I baHartmann
5b55 ::>unseT l:Slva.-ApT.I
Beauest and~S i II~Ohil"'l L1.~ql)?None Yes share of
IXKIllIlll rtl::>luutl
I"hn H
R.D.#2 None Yes Beauest and share ofAveIla,Pat Iresldue
Robert F.BriggsCOSTrjmbIp/\\'1 Yes Bequestarnegle,a.;106
Joseph i ne Be II",.......,..
P;tt b""I""t;'V'pVO {W"".Yes BequestIsurg,a.
Mrs Beryl Smi ley10DinsmoreAve.15021'"'w n Pa Yes Beauest
Emmett Roy Briggs -Hickory,Pat Yes Bequest
Wi I liam Arley Briggs
.".U.tf'L.,UU1l::!""II::>IVVYII,rd.IJUL.I II::::>I
Kay L.Briggs
IU""r fUlII r\UII r\UdU
~Pa 15021 Yes Benuest
~G Brinn<=;. I
"y:.~..-4th Street
Yet::.1=1""",oc:+f~D~
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BENEFICIARIES
-';;RELATIONSHIP SURVIVED AGE OF LIFE=(BEINEFICIARIES AND AbDRESSES (If step-children or DECEDENT TENANTS OR INTEREST OF
'j.~full names of all and their addresses who havE illegitimate children STATE YES ANNUITANTS BENEFICIARY
-8").erest,vested,contingent orotherwis.e,in estate.)are involved,set OR NO AT DEATH OF IN'ESTATE~forth this fact.)DECEDENT:>,'.Ji
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Tuckers Church None Yes Bequest
rht>c'+nll+R,iri"t>,..None Yes Bequest
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NOTE:You may expedite the processing of this return by filing with it,and as a part of the return,
letters from financial institutions or mortgage holders,certifying to amounts on deposit or owed by the 1
decedent as of the date of death.Such letters must be signed by a responsible officer of the financial ~<.:.
institution or mortgage holder and indicate clearly amounts of principal and interest in the decedent's
account at the date of death and the type of accountI account number and the exact name or names in ,..L which the account is registered.
''''-...
RCC-SI (2-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
-BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILING OF APPRAISEMENT
LUEW HARTMAN Inf ormant
IN YOUR REPLY PLEA.E
REFIER TO
j
.'In Re:Est ate of D_O_N.:.,.,_M_._HE_'_ND_ER-J...J3...:.H...:.(I)...:.T _
WASHINGTON 63 70 45_______________County -File No.--
Dear Mrs.Hartman:
You are hereby notified that the original
appraisement in the estate of Don M.Hendershmt
has been filed in the office of the Register of Wills qf Washington
County on February 4 ,191fL.Said appraisement reflects the
following valuations:
Jt.Held ~_-'--4::::..Jz..;0;.;:2~7.:.....97~__
Personal Property ~7~8~.~9~2~----
Transfers ....::;5;..::0;...;0...::•...::0...::0 _
Total -:------::I4u.~6.::.;06~.:..::8~9 _
As to such ~ax that is paid within three months ,from date of
death,a five (5%)percent discount is allowable.As to any ~ax that
remains unpaid after one year from date of deatn,interest at the rate
of six (6%)percent per annum is charged.
Any party in interest who is aggrieved by an appraisement may
appeal therefrom as provided by law.
Date F_e...:..b:...rua~r;..,ly'--4~,:.._::1...::97....:.....:;,0 _
Title W.R.CHANEY,
DATE OF DEATH:October 14,1969
Note:This is not a bill.
.RESIDENT DECEDENT DEBTS AND DEDUCTIONS CLAIMED
NOTE'List first five items in the spaces so provided,observe notations thereon,and instructions'•
-_.DEBT OR CLAIM.~NATURE OF SAME
I 1/22/69TheJames Funeea I Home Funeral expenses paid
lFo II ansbee,West Vi rg i ni a
AMOUNT THIS COLUMN
IKEGISTER ONLY
$951 .6<;$
Family exemption (will not be allowed unless
decedent died residing with a spouse or children.)
IIIIr'I .,.",'"h+M::l1"'1'"i npl'".R.Mrr.rA i nht
~~
Administration Expenses *.
Counsel fees *75 00
Fiduciary commission *
OTHER DEBTS AND CLAIMS
(*)See Note below
Drug Bill12/6/69 Curtis Pharmacy
~2/18/69 Quaker state
•Telephone C09 .Telephone Bi II
12/20/69 West·Penn Power (0.'Electric bi II
1/13/70 Washington Hos:p'~it I "Hospital Bi II
16 2e
4 65
J 7,
51 2C
Total I ,125 5<;
...?:tE?~.qE?!"'.~!,1.1.~'".9~.i.?.~??~?.
(City or Town and State)
...?~~?.~~.I"!?~.~.~I.Y~.".~..~P.~~..1....•..•...•.
(Street,Number)
Subscribed and sworn to before me this .
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...~.~...•"13 [ARA 'ell [G'•~~A~0 L .....f!).,~!".""'..:.......~~L:IVASHINGTOtI.WASHINGTO'j COUNTY ~~O
4';,..MY'COM14ISSIOrrixPIRES JUNE 25.1970
Note:The estate agrees to advise the Register of Wills if the amount actually paid in settlement of any fee,.commission oi'debt is greater
or less than the estimated amount.claimed and allowed.
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Having been"'~--X according to law,I do hel-:·e:::b'7''i'Z..o7"%~th:-t:a?t.A:tAh'de above appraisement is ~~in conformity with law on,this
..................................day of ···'r4!·e···,19 ..~ftt~..............'..:......................A·~Sz.<..
In the event that any future interest in this estate is tr'ansfelTed in possession or enjoyment to colla 'a 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'inheri-
tance taxes at the lawful collateral rate on any such future interest.
.REPORT OF THEYR~GIST
I.the undersigned duly elected Register of Wills in'and for./~<:;~.~..~.ot;:..-:l..~.4~"7.'-:~County,Pennsylvania,do respectfully
report that I have allowed debts and deductions in the amounts claimed by depo t,except as to those items where a greater or lesser amount
is set forth in the last column to the right in said schedule above,which greater lesser amou~esentsthe slim~ed as a deduction.
Dated:~~~£../l;!q..._q..~/.J1@;~~.• •7"r.--;.,....•"•.,.•-.:;J'Registerof Wills
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FOl1n No.RC'C-62 (12-66)
Will ,Administration INo.. , . ,:..., .Year ......
IN THE
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
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DON M.'.HENDERSHOT,Deceased ......
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.BUFFALO TOWNSHIP ~Late of ,.,'..,'~""!I'.<""",...--.J ..~
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REPORT ANIkAPPRAISAL'-orol>(fl
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