HomeMy WebLinkAboutOC1970-0047 - ESTATE OF GREENAWALTOFFICIAL N<YfICE OF INHERITANCE TAX
APPRAISEMENT AND ASSESSMENT OF
ASSETS NOT SUBJECT TO ADMINISTRATION
j.
/'RCC-134 (8-65)
.-COMMONWEAL TH OF PENN~YLVANtA
"DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
TO:MRS ESTELLA M.KAPIS
9':t6 MIGH-~«I.5J :#GO__~W~ASHINGTON,PENNSYLVANIA 15301
Date:__N_ov_em_b_e_r_2_6~,_1_9_6_9 _
County _W_A_S_H_I_N_G_T_O_N ---:...__
County File No._
.Bureau File No.63~
We have received notice that,~~xxxxxxxxxxxxxxxxxxxxxxxxx
on NOJT 8,19..6.9.-,you came into ownership of certain property through~~'dxx
~~~~transfer from ALBERT GREENAWALT,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 assessed consists of:Jt.Sav.Acct.#27333 held in the
PITTSBURGH NATIONAL BANK,WASHINGTON OFFICE,WASHINGTON,PA.,in the names of
ALBERT GREENAWALT -MRS.ESTELLA M.KAPIS.Opened 5-8-67.Balance as of
date of death,$2xx $5,494.60
apprai sed by the Commonwealth,as of the date of death,at $5,494.60
50 %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
$2,747.30----=-------$--------
AMOUNT OF TAX DU E
(
164.84
D If you pay the above amount within three (3)months
of the date of death of the decedent,or on or
before Fe b.8 19 70 you may deduct a
discount of 5%of the amount of tax due,or _____.8 ...2..4.-__
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
=================-$
ASSESSED BY :_PL~~~~C£:.~~~~---
er)
APPRAISED BY:-=~~~~-::::!!:.~~~:'-'
INSTRUCTIONS TO TAXPAYERS
Make checks or money orders payable to:To insure proper credit to your account
this Official Notice must accompany
your payment.Mail or bring it to:
,..
(over)
I I
If you have already paid this tax to an executor,administrator,attorney or other personal representative of th~':.decedent for forwarding to the Commonwealth,list below the ~ate paid,name and add~-ess of the person to whom
you made payment,their official title and the amount....,...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 personaliypaid'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 deductjons .again§t th~,gros.~yalue of,Jhe ,prope.rty il)the computation of tax due.If any
such expenditur~~meet all of the three following te'sts,it is,recommended that you itemize the payments below,
execute the afffdavit,and fetur,n this,noHce.The Register of Wills will examine,the debts.,claimed and allow
those which he deterrrlines to 'be proper:.lThe tax ~ill then he recomputed and you will rec'~ive an amended
assessment of tax.
THE THREE TESTS WHICH MUST BE MET ARE THAT:
'.tr l
1 •You .were pe.[sonally le'gally res'ponsible for these debts,and
.;.,
2·You att.iJall{p~id 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~rit or any other transferee.....
SCHEDULE OF DEBTS
Date Paid Name of Payee .,Description of Obligation Amount Paid
.
-.-._..-~-.....---._._.
TOTAL $
(attach separate sheet if requ ired)
COMMONWEALTH OF PENNSY,LX4.NI.A)
--5S:.-''......I "COUNTY Of •.." ).....'
•~.•t..":::0 ,...'.....:.. ._~Y,..\~......._
I,hereby certify that the foregoing is ~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 purposes.
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 a~d for the above county,do respectfully report that I
have allowed deductions listed above in the total amount of $--------0
Date of Approval:_
Register of Wills
Form RCC-2
.........<DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG.PE1'o"NA.17 127
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
D~TE .J.~..~..~}..~..~~..?.?..9...
COUNTY ~~.~.~.~.~.~.9..~.9..~:.
FILE NO..?~..:.?...2.:.~.?._ .
Whereas,A~.B..~.8.r..Q.R.~.~.N.A.~i.AJ/r late of ~~A.?.~.!.~0..T9..~.
.WASHINGTON . . .In the County of Commonwealth of Pennsylvania,haVIng dIed on
8th November f)9.the day of _19 ,seIzed and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I~JV..r ..1{C.R(\.~TEY ,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 Ufe or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer
Inheritance taxes at t.he lawful collateral rate on any such future interest.
Description of Allet
Jt.Held Pers.:
Jt.Sav.Acct.#27333 held ln the PITTSBURGH
NATIONAL BANK,WASHINGTON OFFICE,\vASHINGTON,PA.,in
the names of ALBERT GREENA\vALT -HRS.ESTELLA M.NAPIS.
Opened 5-8-67.Balance as of date of death,$5,494.60
One-half taxable
Unit
Values
$
Appraisement
Made for Inheritance
Tax Purpoles
2,747 30
form~;v:;;~hbl:~::lfh~w~~~~~~:~a~~a:..~~..e~~":tt~e":~~~is~;~":d£~:~
~"Ap Iller
..............................................~·(N~·;;.b~J!d ..·S~~~t·;..·L·..
......................................·..··~··'i·P;;;..·..;;i..7 ···..........Penna..,~
.......................J.v.ASHINGTON....................................County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
.................................A~.l3.~.RT.9..R~~.N.AWA.1T...:..
Deceased.
Late of
.'¥ASHINGTON
~~
Appraisemel!t Docket Vol.,
Page,~Z.-::..k No.
Date of Death,Nov.8 1969
38
63-70-47
l\
Filed in Register's Office,.J...::::.1.:.4 19 7.9
Amount of tax due,$.
DEPARTMENT OF REVENUE
Received,
Exa.mined and Approved,..
Wrote abo.u(Appra.isement,
Appeal f1"om Appraisement,..
Entered and charged,..
(",t,.
...
l'~~
~..
.'
"
~.
'.£..~.
i:
.'"
F
?•
."~
~-j ...~
"'r
\.;r~
I.
..:."~},,,
~
~----J-~------------------------,-_._-----~._.._~.....----
~.~.JI~,~~~,~~.~.~~.~.~~~~~~~~.~--~~~"~RCC-4 (8-68)COMMONWEALTH OF PENNSYLVANIA '.I
DEPARTMENT OF REVENUE l~.:No.AOB53jB OFFICIAL RECEIPT.PENNSYLVANIA INHERITANCE AND ESTATE TAX ~
$~Jr:;t;:-.----..B..-:;a:-::-Dk"....-."l:-':c"""'e"7t .$-------.'~1
2.147.30 164.84$---------$----------11116%Tax on
.2%Tax on
From:.·)fr~.BantU M.KAP!S
Address R.D•.#6,
WASHINGTON,PENNSYLVANIA 1530
ONE,HUNDRED FIFTY-SIX and 60/100.•-.._.•--....R~CEIVED -'ft=*",,=--==--'I'":;;~dollars
Paying on Ind.representing Pennsylvania Inheritance or
Liab.Estate Tax due from the following estaie:
Fil e No._6_3_._?_O_._4_7_~Dateof Death__l_l_.._8_...._6_9----i
Date of Payment J_"_n_Wl_·_r"f..:....-_1_4_,_1_9_7_0_----1
ALBBRT ORUNAWALTNameofDecedent~--I
WA·SHINGTONCounty.---.----,----------i
Remarks:..
15%Tax on $,_
0/0 Tax on $_
Estate Tax,Act of
May 7,1927
TOTAL TAX CREDIT
Less five percentum of tax if
paid within three months after
date of death
Plus interest at the rate of
__%from _
to _
$
$
$
$164.84
8.24
$
$·---------111
156.60
$'========l'l,~1TOTALAMOUNTPAIDvrn~[p[L~@illlJrn·SEAL
'"."....'ilQ.-7 /~-)
NOTE:This Triplicate Rec..ipt to be retained lor audit"""",'8!;.~(-1(;:.(:/
.'...'""Received bya-r;..•~.(.L-(..~/t2....'-t-0._~c..;
NOTE:In:accepting Lie t~ansler inheritan(e iax an future estates,prior to the deat'h of the life ;2 (Signature),
tenant or tenant for years,a's'evidenced-lSy this receipt,it is understood that the Commonwealth shall ...)./?,,-'
not·be precluded or prevented from hereafter assessing additional inheritance tax at the death of the ~'·i.0/r~/~d..~
life tenant or tenant for Y3ars whenever it appears that such additional tax may be legally due and ;?;:J (Title).'
collectible for any reason wl-<Jtsoever.-'..
..•._~--_._--"-'_._.~.~.:_._.__--:;.:-~_,_:..:......-.'<-:-:--_.~~_._.je.._._.:._.__._'_-_'._
.I
-.....-
/'.I
"
':,I
R CC-43 (5-65)
.....I,......-..
Nov 121969
j
NOTE:TO BE SUBMITTED IN TRIPLICATE
l.
.1 "
Pennsylvania Department of Revenue
Bureau of County Collections
26·S.4th Street
HalTisburg,Pennsylvania
~,.......~..
Dear Sir:.......
Pursuant to Section 742,Pennsyl~ania Inheritance and Estate Tax Act of 1961;
we herewith submit the following report:
\
\
..
",
J--\~.....,"
~"
.NAME OF REPORTING .Pittsburgh National Bank
FINANCIAL INSTITUTION .l'Jasa2:agt6ft O:f:i':iee ..'
..6 S Main;St
ADDRESS 'dasb:i.ngt.oa .Po$;1,301 .
ACCOUNT NO.OF JOINT,>:'~I ,"",'.,
TRUST OR INVESTMENT DEPOSIT-aS~~vlrft#'9'21T'"3~"~'__--'-----
NAMES ON ACCOUNT .
O~.INVESTMENT ~~--:----------...,..._--Albert Greenawalt
\,.
\,
i·
DECEASED JOINT DEPOSITOR,Mrs ~stel.la l{l{l;lpis
TRUSTEE OR INVESTOR _~::-:--...,...-_
Albert Gre,enat.;aJ.t
ADDRESS 'l"trn:---n,....",..,~..·-·--,-'_,""_
976 l!lichl.gan Ave
DATE OF DEATH "1l'I:w:~a;;_sh-i'Uifgt~·l'7"0r.:-~~n·P_a---...:15:..::30..;..·,;;;,.1 _
SL RV1VING DEPOSITOR,Nov 8 19b9
BEN EFICIARY OR INVESTOR --fIfor~~5"t"'t-I'l'"""1lll"""'fl":;=7";:=___-------Mi'~Este:tla ~Kapis
ADDRESS 976 t4i cbigan A'reDtw
RELATIONSHIP TO DECEDENT_'--:w,....a_sh~i-n-gt-cn--p-a-l-5-30-1--------
DATE DEPOSIT OR INVESTMENT daughter
WAS ESTABLISHED .'BALANCE INCLUDING IN-T-E-RE-S-T-,rM=ay=.-;l.8~1~9;""'67=·-·=,,'-.,'--.-------,-'..
D'UE,AT DATE OF DEATH $T"""'1''"!Tr'.,e60n".---:=:--__!l~I f§§S ;;·3 0 5,494"~_
.'j ~~.f f ~t Z.Slgna'ure TITLE
/1/).~(~f .rlCit~9rm Assistant
;/~~PJ .
I·'
'.if'.:
~-',;
j...f
.
,.1.;,,.'r..
.-',\":'(
~~i J~_';