HomeMy WebLinkAboutOC1970-0104 - ESTATE OF ROGAN JR-.j..
R~J::-l 03 (2-64)
GOMMONWEALTH OF PENNSYLVANIA
i DEPARTME"!T OF REVENUE
BUREAU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX DIVISION
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INHERITANCE TAX RETURN
FOR INSOLVENT ESTATES ONLY
OF RESIDENT DECEDENTS COUNTY OF Washington
J
~RX
~-No.63
This return must be completed in detail and filed in duplicate,with the Register of wills in the County where the decedent resided within one
year after date of death,unless an extension Is granted by the Secretary of Revenue.
1,-.7MA==.:.:.R:.:;Y=--::.:R;::.O.=G::.:AN==-of Box 148,Fredericktown,Penn,,:
(Name)(Address)sylvaniaMisc.
being duly sworn according to law,deposes and says thashe is the only ];v;ng benet;ci arv(Exec"Adm.,Legatee,etc.")
of the estate of ...l,G~E:L:O~R~G!.,l;E........R~O>.LGl,;LCAU.lNI...4,<-----I\T.LBo.....----late of East Bethlehem Township,Wash-
ingt6!ityCb~~'tr,TaP'e'tiirlsylvania
deceased,and that the whole of the estafe of s(lid decedent,who died on NO"'{lrcm.Jyer 26,1969
consisted of the Qssets listed below and that allowable debts and deductions exceeded the fair ma~ket value of the assets and
no PE:j1nsylvonia Transfer Inheritance TQX is due.
-~-;';"~
Sworn.and subscrib:edbefore me
the i ,dQr-:~~9-20.-
-m~m~·[<'~~J\~".A~
1/
MRS.MARY flURKUSEA~T q[H1LEI-I~M lOWNS!IIp:J:(}{gn Q an
'·:11:;1 INGTON COUNTV
.eficiar
(Title)
Type of Asset:(J
Real Estate,Pers.
Property,Jointly
Held Prop.or
Transfers
Personal
Property
ASSETS
(Attach additional sheets if necessary)
Description of Asset
(a)Christmas Club account at
First National Bank and
Trust Company of Washington,
pennsylvania,Fredericktown office
(b)Credit due from Fredericktown
Real Estate Company for prepaid
automobile insurance under policy
number 26A00905786
(c)Chevrolet sedan automobile,
1964 model,registration ~o.
C16437056 (the said automobile
~as sold by petitioner to Mr.Alton
H.Benner,Pittsburgh,Pennsylvania
on January 14,1970 for the amount
of $450.00.The said amount was the
prevailing market value at the time
of the said sale as was reflected
«see continuation))
Estimated
Market
Value
$40.00 )
)17//
64 •00 :y/TfiY
TOTALS
Department
Valuation
CAUTION
(Do not writ.e
in this space)
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointeC!Inheritance Tax Appraiser in and for the above County do respectfully report that I have
appraised the real and personal property as reported in the foregoing schedul e alues set fort~ositeeach item in
the last c~!.uJnn t t right.~'(J~O
Dated:6/c...Inheritance Tax Appraiser ~-,
Name of Payee
DEBTS AND DEDUCTIONS
Nature of Claim
TOTALS
Amount
Claimed
Amount Approved
by Register
REPORT OF THE 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 in the amounts set forth in the above schedule as claimed,except where I have set forth a greater or lesser amount
in the last column to the r't,which greater or lesser amo;:represents the s~~&~.AA A:'A~
Date of Approval:_..l..t::.:::-.b::::::3::£~~::t-L---,c.,....--t!L...L ,/C/L..f!::.'/77/P'VVVVVRegisterofWills
EXHIBIT "B"
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b~ffC;LJ ~/·/r.~t \\'o~il !u....,(::~r \H~Jlt.:>~·!r{{'·1 ,,:,b .'i.:~n~.~J ~~l{ud-}~:-:.~"',j~~'t··;fJ no :·uri(t:·!;tc;,!J~~':':h,:!~~'!)f';1 't~~;:L':>:';·!.~';t.;~;'J ',~u.lt.!
trUJ-C'll",;J ~':.)t'.~:,v~'h'"~,o-:>\e 0 l~~1f'1'tS2 ~'!nrl ~,:'~?ft,·lifJt):'D'..:3 \f::'3rn:r)L~,r,~t.).(_dttb'3~·~"·C ':··.;~·f;·l~.?~~!,~n Jr',or Of!.",;'~t,'l'7~/~lC ~;-h ':~;n }1,,Iubt·;-b
f\r)jt')1}b~'b LJ !l~~:~;\""OnO t:.\-'..'i;,~~?tN~'h:~,I'q;,~~tnl.l'..ti.Q .,~,!~~~,'.~';/Jt~":'1f?r;:.~dH..1':~PI':i ·sr!t 1..1'Bn >~~;,~'~r;.t .J:~t ni
$640.00
$3070.29
Estimated
Market Value
TOTAL
Assets
-.
in N.A.D.A.Official Used
Car Guide listings effec-
tive as of the said date
of salel $450.00
Cd)Credit due from the
United States Treasury,
Department of Internal
Revenue,overpayment of
1969 income tax 86.00
2,741.45
$4,860.57
Taxable amount 1/2 of $4,860.57 ==2430.29
Two joint bank accounts,
First National Bank and
Trust Company,Washington,
Fredericktown office~in the
following names and 'amounts:
(a)Mary Rogan and George
Rogan,Jr.$2,119.12
(b)George Rogan,'Jr.
and Mary Rogan
Type of .Assets
Jointly Held
GEORGE ROGAN,JR.ESTATE
PAGE TWO
INHERITANCE TAX RETURN FOR
INSOLVENT ESTATES ONLY OF RESIDENT
DECEDENTS
';
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GEORGE ROGAN,JR.
county of Washington
Late of East Bethlehem Township,
YEAR
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MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
In The
Will
Administration
,
Commonwealth of Pennsy.lva~~a
~;u 6 £1
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PATRONO,CEISLER and EDWARDS
Attorneys at Law
80 East Chestnut Street
Washington,Pennsylvania 15301
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COMMONWEALTH OF PENNSYLVANIA
Department of Revenue
c/o Register of Wills of Wash-
ington County,Pennsylvania
IN RE:
ESTATE OF GEORGE ROGAN,JR.
Deceased I,
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PATRONO,CEISLER and EDWARDS
Attorneys at Law
80 East Chestnut Street
Washington,Pennsylvania 15301
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IN RE:
Estate of GEORGE ROGAN,
JR.,Deceased.
PROTEST OF APPRAISEMENT UNDER SECTION
1001 OF THE INHERITANCE AND ESTATE TAX ACT OF 1'961
TO:COMMONWEALTH OF PENNSYLVANIA
Department of Revenue
clo Registar of Wills of Washington County,Pennsylvania
Courthouse,
Washington,Pennsylvania 15301
I,MARY ROGAN,do hereby protest in part the appraise-
ment of personal property in the estate of George Rogan,Jr.
pursuant to the provisions of section 1001 of the Inheritance and
Estate Tax Act of June 15,1961,P.L.373,72 P.S.2485-1001 and
in support thereof state as follows:
1.George Rogan,Jr.died on November 26,1969,
a resident of East Bethlehem Township,Washington County,Pennsyl-
vania,at the address Box 148,Fredericktown,Pennsylvania.
2.The said George Rogan,Jr.was survived as his
sole heir at law by his mother,Mary Rogan,the protestor.The
said George Rogan,Jr.resided with Mary Rogan and was a member
of her household.
3.Following the death of the said George Rogan,
Jr.an appraisement of property allegedly taxable in the estate
of George Rogan,Jr.was made by the Commonwealth of Pennsylvania.
A copy of that assessment is attached herto,marked Exhibit "A",.a d
made a part heieof.
4.The said appraisement included a savings de-
posit,account No.446,in the First National Bank and Trust
Company of Washington,Pennsylvania,Fredericktown office,in the
names of Mary Rogan or George Rogan,Jr.containing a balance of
$2119.12 on the date of the death'of George Rogan,Jr.The said
account was appraised as fully taxable.
5.The protestor protests the appraisement of
the said savings account no.446 because all of the funds in the
said account had been placed therein by the protestor,Mary Rogan,
and were her property,as the following will reveal:
(a)A copy of the passbook pertinent to the
said account no.446 is attached hereto,marked Exhibit "B",and
made a part hereof.The account was begun with a deposit of $100.
which was the property of Mary Rogan,formerly owned by her and he
husband,George Rogan,Sr.,which became hers upon the death of
George Rogan,Sr.The source of the said deposit of $100.99 is
exhibited by a copy of the ledger sheet in the account of George
Rogan or Mary Rogan which is attached hereto,marked Exhibit "C",
and made a part hereof.
(b)A deposit of $800.od made therein on
December 24,1968 was the result of a death benefit paid to Mary
Rogan by the National Slovak Society of the United States of
America as the result of the membership of George Rogan,Sr.in
I
the said society,as is shown by Exhibits "D II and "E".
(c)A deposit of $1000.00 was made therein on
January 27,1969.This deposit was the proceeds of a payment by
the Constitution Life Insurance Company on a policy of life insur-
ance on the life of George Rogan,Sr.,of which Mary Rogan was
ben~ficiary.A statement pertaining to the payment of this amount
is attached hereto,marked Exhibit "FIl ,and made a part hereof.
The Constitution Life Insurance Company policy ~as a group policy'.
provided for members of the United Mine Workers of America.
(d)A deposit of $662.40 was made therein on
February 21,1969.This sum was the proceeds of a Social Security
payment,after the deduction therefrom of $350.00,payable to Mary
Rogan as the widow of George Rogan,Sr.This payment is demonstra ed
by the certificate of social insurance award,a copy of which is
attached hereto,marked Exhibit "Gil,and made a part hereof.
(e)The other deposits in the said account,
on February 4,1969,February 10,1969,March 3,1969,and March
,!
5,1969 or deposits o_f some of the.survivor's benefits of $75.00
a month paid to Mary Rogan as the survivor of George Rogan,Sr.,
as shown by the document attached hereto,marked Exhibit "H",and
made a part her~of.
6.The survivor,Mary Rogan,contends that accoun
no.446 should be appraised at half the face value thereof,or
$1059.56,pursuant to the provision of §241 of the said Inheritan e
and Estate Tax Act of 1961.The ~eceased,George Rogan,Jr.,did
not place any property owned by him in account no.446 in contem-
plation of his ~eath.
WHEREFORE,this written protest is filed with the Pennsy _
vania Dep~rtment of Revenue,and a copyther~of is sent to the
urposes be changed from $2119.12 to $1059.56.
raisement of account no.446 described above for inheritance tax
Rogan
PATRONO,CEISLER AND EDWARDS
ennsylvania Department of Justice,with the prayer that the ap-
ITNESSETH:
ervice
AND NOW,~~~=..",---",J::....;..,_..;..:l---"f~_,1970,I do hereby accept
protest and acknowledge to have received
he original thereof.
Russell Marino,Register of Wills,
Agent for the Pennsylvania Depart-
ment ·~f Revenue.
By'--f-=::;;......::::;;.,...::==--=..:;;,...-=-==----""'=;,..L,..L...;....;
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9CC-134 (8-65)
COMMOI~EALT.H OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
1-
....FFICIAL NOTICE OF INHERITANCE TA"
APPRAISEMENT AND ASSESSMENT OF
ASSETS NOT SL!BJECT TO ADMINISTRATION
to:~\jAj~Y lWGAN
FlmDERICKTOYN ~PENNSYLVANIA 15333
Dote:__~D.:::e~c~e~m~b~e:.:..r~1..:2w.~~1~9~6~9:....-_
'dASHINGTONCounty _
County File No._
Bureau File No._
We have feceive~notice that,a-s.'\OOE£'$.u1tXifGh'e.,'-rl'eJtlhxo.fxYxx¥¥xXYYxx.xxx.xxxx..xx.x~
on Nov._5 19 69,you came into ownership of certain property throughx1g»K~.".
~~~~~~~~~~~~transfer from GEORGE ROGAN,JR.Deceased.
Under the Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania such transfers are taxable
and the Iiabil ity 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.Hank Acct.#446 and Dank Acct.
held in the F11"\5T NATIONAL BANK fl"'rEUST CO.~l,\!ASIUNGTON,pA.,EDEDETITCKT01IT).T
OFFICE IXX~NK,FREDEIUCKTmvN,PA.,in the names of MARY BOGAN or GEORGE ROG,P~J
J':R.(2)GEORGE HOGAN,.In.or W\RY nOGAN.Opened (l~12-24-68 and (2)10-2J _ '
6J.Balance as of date of death,(1)2,119.12 and (2)$2,741.45
$---------
AMENDED ASSESSMEN.I
1.
2
DATE OF ASSESSMENT
TAXABLE AMOUNT
~'C'A<l.UWS!L~U
NET TAXABLE AMOUNT
appraised by the Commonwealth,as of the dote of death,at $4,860.57
100 -50 %of this amount is taxable at the rate of 6 %
ORIGINAL ASSESSMENT
Ful1v taxable 2,119.12~ta~ab1e $_--L.].,..,.;).3,L,7u0 --J-7.,;).3__
Total 3,489.85
AMOUNT OF TAX DUE 209.39
o If you pay the above amount within three (3)months
of the date of death of the decedent,or on or
before Feb.25 19 70 .you may deduct a
discount of 5%of the amount of tax due,or
10.47
o This tax became delinquent one year after the dote
of death of the decedent and,in addition to the
tax,statutory interest at the rate of 6%of the tcix
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 $209.39 $,..
ASSESSED BY:_~~~~~"~~:::::''?~(/-I!.1i:=J~~==::..-......::..--
(Agent for the Commonwealth)
AP PR AISED BY:'-~--"t--~:::':'-":'-'::-7F--
INSTRUCTIONS TO TAXPAYERS
Make checks or money orders payable to:To insure proper credit to your account
this Official Notice must accompany
your payment.Mail or bring it to:
(over)
Exhibit "A"
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DEPOSITS.
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Exhibi t liB"
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BALANCE'
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Pa.
DATE
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$[P 17'60
SEP 29'60
OCT 15'60
QCT 29',;0
;,~!:v 10'ol;
i'F)':30'hLi
JAN 13'61
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,NAY 23'66:
17.1.3 !,ili;1'-.161'
:21.8(1 flo 1'67 l
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11AR 13'67 :
:?-·3.~~·~I\!J(;1'&7 f--?4 .:,.~,:;""-.116'"I-ll.;.........~,c..ti J..".0;
24.70 .~·iJG r66i --,
16.7~~:D~,:1.\)3 r
,DEC 12'68 '
,OU 23'6~I
nt;2ll/8:VL"<;/;),
'")'"....41 ~lll'"1'''''';LJ1::.'-'.1 :11 ..0 ,•••)J,
r:1 .'01 .t'D 1'"/-:••:.11 'l..V 1.1
;:::1 .~1 'f'iAUG 1'6L ./
Jf\N 9'65 I
,21.10 I fEB 1'65 i
21.47 AUG 1'65 !
:I/'21 P6 'Ft"B I 1:/'<~,
.v 1~j{Y 2:5 661
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INTEREST
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75.00 +!
r:il,.13 +
4·S,c'l + :
81.43+i
DEPOSIT
dOO.CO+
?e.21 +i
4'::;.21 +
78.21.+
"•.,....r .•,""10 ~••""........"','~••",~."_
N"-ME George Rogan or
Mary Rogan
MDilESZ Box 1.48,Fredericktown J
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Exhibi t "e"
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NATIONAL SLOVAK SOCIIETY
OF THE UNITED STATES OF AMERICA
516 Court Place -Pittsburgh 19,Pat
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Odboru
To As&cmbly --__68..S _
Pan _N.~.l.vj,u..J~9J:QiJ1:i.-__-__-__
______E~~A~riQ~!QFlh_j.~~~__4.51J.1_
December 20 1968___________________l .
Datum -Date
George Rogan
Meno pois!:enlilio(nej)-.:Name ot Insured
Pripad cis.t
Claim No.~---;8.7-.5J.---
Cteny Bratu:
Dear Brother:
V zalezitosti horeudaneho pripadu,prilozeny tu je cek<y)na vyrovnanie podl'a ako nize udane.
In the matter of the above captioned claim,enclosed herewith is check(s)in payment thereof,per resume below.
Bratia liradnici odboru nech cek (eeky)po dostani hned'spravne dorucia patricne.mu opravnenemu dedieovi (dedicom
alebo Ziadatel'ovi)s vysvetMmim niieudanych podrobnosti vyrovnania.
The offi~ns of the Assembly should effect prompt dellvery of the oheok(s)to the proper beneficiary (beneficiaries or
peyee),.with explanation of the details of paymen·t.
S braisk.o.u~uctoU'/'/7.,t"':./..L__i./1.~'-~?'.i!__
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.I pokladnik NSS...
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,Obnoo splatny dedicovi~nedospelemualebo bY'vajucemu v cudzine:
Amoun.t due beneficiary-.a minor or a resident abroad:
Death Benefit $__h9.9..Q!.9..Q _
Permanent Total Disability Benefit __
Cash'Withdrawal __
Smrtna podpora
Trvale.celkove zmrzaeenie
VYJ>la~ne v hotovooti (odstupne)
Odraiajuc
Lien na opravu solvencie
Uroky od lienu
Prispevky zapla't'ene z rezervy
Uroky od zaplateneho obnosu
Rozdiel'v prispevkoch pre chybu vo veku
Uroky od rozdiel'u v prispevkoch
Deductions
Solvency lien _
Interest on Solvency lien _
Dues advanced out of reserve _
Interest on advanced dues _
Difference in dues _
Interest on difference in dues _
$-------------------
--------------------
I I
Obnos sploatny -dl'a udania ceku (ov)tuna cislovanych:
Balance paya:ble -as stated on check(s)herewith numbered:47606
Spolu-Total
Exhibit "D"
$1'.000.00
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Exhibit "E"
AGim"-\\
00000
B.o.Wl\SON
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,..d >.1081
EXPLANATION
.1000.00
•
Death Claim
PAID TO DA~Yr No-.NAME
• C •
.--~OMPANYFEINSURANCErecords)CONS1ilUTION LI t and retain it for your
tho slatemen i
'r-==j===----lc===(Detach IS ._.•.__=1~B2I-::-L.-.-.:.:.=....._..._.......-..--
POLICY NUMBER
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IN'I'PAYABLENci'r ANNIV.
"F"Exhibit
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DEPARTMENT OF
A.LTH,EDUCATION,AND WELFARE
SOCIAL SECURITY ADMINISTRATION
,
_.-'..~~~---,-.-.--_.-.-~----....._-~-~
CLAIM NUMBER -I191-03~7960"D ~,,__~\"I
DATE,02/17/69
THIS IS TO CERTIFY THAT THE PERSON(S)NAMED BELOW BECAME ENTITlED TO THE INSURANCE BENEFITS SHOWN,
PAYABLE UNDER TitlE IT OF THE SOCIAL SECURITY ACT.
NAME AND ADDRESS OF PAYEE AS THE CLAIMANT
OR AS REPRESENTATIVE OF THE CLAIMANT
DATE OF
ENTITlEMENT
MONTHLY -
-BENEFIT
AMOUNT OF
FIRST CHECK --
L
MAR V ROGAN
BX 148
FREDERICKTOWN PA
15333
12/68
TYPE OF BENEFIT:vJ IDa \~
$1012.40
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Your first check includes wife's benefits of $52.70 per month for February
thru November 1968.
This check includes lump sum death payment of -$255.00.
....-.-"..,..,.....;....~
The right to receive social security benefits carries with it certain responsibilities.They are explained in the
enclosed booklet.Read this booklet carefully.Be sure that you understand clearly what you can expect by
way of benefits,and what.is to be expected of you.If you have any questions or wish additional information
about your benefits,please get in touch with your social security district office.
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[Nl:f"iTCE:If you believe that this determination is not correct,you may request
Ithat your case be reexamined.If you want this reconsideration,you must request
it not later than 6 months from the date of this notice.You may make any such
request through your social security office.If additional evidence is available,yau
should submit it with your request.
ROBERT M.BAll
COMMISSIONER OF SOCIAL SECURITY
":.--_."',','..-.."..~-'_-'.~--~~~.~~__,-..----.'
FORM OA -30 (1-"'1
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KEEP AS A PERMANENT RECORD·DO NOT DESTROY
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Exhibit "G"
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UNITED MINE WORKERS OF AMERICA
WELFARE AND RETIREMENT FUND
907 FWTEENTH STREET,NORTHWESt
WASHINGTON,D.C.20005
f;'·.
Deceased:,
Dear
This is to notify you that your application for Survivors
Benefits has been approved and you have been found eligible to
receive a Survivors Bene,fit of $2000.
First payment of the Survivors Benefit in the amount 'of $350
is enclosed.
Payment of the balance of the Survivors Benefit will be made
over a twenty-two month period at the rate of $75 a month.The
first $75 Survivors Benefit check will be mailed to you next month.
You and your eligible dependents also qualify for Fund author-
ized Hospital and Medical Care Benefits for a period of twenty-two
months.These Benefits may be obtained through use of a Hospital c
Form 85-HS which will be mailed you in a few days w~th instructions
concerning its use.
Your eligibility for Hospital and Medical Care Benefit~-will
terminate upon remarriage or when payments expire !"':~'...:,;"
Sincerely yours,
..''.-",.'
Eugene F.McAndrew
Supervisor,Review Unit
Widows and Survivors Benefits
lb-WS (Rev.2(1/67)
Enclosure
This benefit is subject to suspension or termination at any time
by the Trustees of the Fund for any matter,cause or thing of which
they shall be the sole judges and without assignment of reason
therefor.
.~..-........_-'_.
Exhibit"H"
".,,
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'I
.
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I I
"
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~-
•
•
..
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-,
IN THE COURT OF COMMON PLEAS
OF WASHINGTON COUNTY,PENNA.
ORPHANS'COURT DIVISION
NO.).-.,lOY¢f/970.
IN RE:
ESTATE OF GEORGE ROGAN,
JR.,Deceased.
'PETITION FOR "SETTLEMENT OF-
-:SMALL ESTATE----~---------~-+~=
............1-"--.l,~,:F+-''l-c:;':J ...,;..::ry,~'C"\.'po tTl __"c..-,.l~'!<n '"V>r;;;..OO(~~::::U)U'~f:..~~.:r:·-J 1r -..
'"'"-;--)rn r----..J-r _')•-~;::;,r---"._.~'"C)c_."'"tJ ~.....'l ~:z::.-;"1 ._
C)__:t-.
,0-":::_..'-'U~~:'Z~~~~o ~.........~
PATRONO,CEISLER and EDWARDS
Attorneys at Law
80 East Chestnut Street
Washington,Pennsylvania 15301
.?...:3-5.5
l
IN THE .COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA.
ORPHANS'COURT DIVISION
IN RE;
ESTATE OF GEORGE ROGAN,
JR.,Deceased.
.;NO.63-70-z:'O tJ~'
'PETITION FORSETTLE'~1ENT OF SMALL ESTATE....._--_.-----------------._-_._---._--
AND NOW,this~..J1..th..day of~8.2_~~_ber..._,1970,comes
MARY ROGAN,by her attorneys,PATRONO,CEISLER AND EDWARDS,
ESQUIRES,and prays your Honorable Court as follows:
1.George Rogan,Jr.died on November 26,1969,
a resident of East Bethlehem Township,Washington County,
Pennsylvania,at the address of Box 148,Fredericktown,Pennsyl-
vania.
2.The said George Rogan,Jr.was survived as his
sole heir at law by his mother,Mary Rogan,the petitioner.At
the time of his death the said George Rogan,Jr.resided with
Mary Rogan and was a member of her household.
3.The said George Rogan,Jr.died possessed of
personal property valued at $640.00 and enumerated as follows:
(a)Christmas Club account at
First National Bank and
Trust Company of Washington,
Pennsylvania,Fredericktown
(b)
office
Credit due from Fredericktown
'\
Real Estate Company for pre-
paid automobile insurance
under policy number 26A0090S786
$40;00,·
64.00
(c)Chevrolet sedan automobile,
1964 model,registration,
number C16437056 (the said auto-
mobile was sold by petitioner
to Mr.Alton H.Benner,Pittsburgh,
Pennsylvania on January 14,1970
for the amount of $450.00.The
said amount was the prevailing
market value at the time of the
said sale as was reflected in
N.A.D.A.Official Used Car
Guide listings effective as of
the said date of sale.)
(d)'Credit due from the United
States Treasury,Department
of Internal Revenue,for over-
payment of income tax for
1969.
450.00
8'6'.-00
$640.00
4.The following expenses were incurred by the
deceased,George Rogan,Jr.,and were due and owing at the time
of his death:
(a)Robert L.Patterson,M.D.,
Pittsburgh,Pennsylvania,
administration of anesthesia
(b)David E.Pittman,M.D.,
Pittsburgh,Pennsylvania,
medical services,including
surgery
(c)Richard K.Harkcom,M.D.,
Washington,Pennsylvania,
consultation
$250.00
75.00
15.00
-----------..,--------~------------------------------;.--------,
(d)George J.Magovern,M.D.,
William J.Cushing,M.D.,and
F~,Beachley Main,M.D.,medical
services
(e)Washington Hospital,for
services not covered by Blue
.Cross
(f)Frank Reid Chevrolet,gasoline
(g)Gordon B.Greenlee Funeral Home,
ambulance service
(h)-Ambulance and Chair Service
of Washington,Pennsylvania
800.00
0.55
7.00
25.00
45.00.---.--_-
$1217.55
5.The following expenses have been incurred as the
result of the death of George Rogan,Jr.;
(A)Funeral and burial expenses:
(a)Frank Burkus Funeral Home $1697.40
(b)Quinet Monument Company,
monument stone 580.00
(c)Beallsville Cemetery
Assn.,lot
(B)Administration Expenses:
(a)Attorneys'fees:
1.Settlement of
small estate $75.00
ii.Handling tax
settlement in-
cluding protest
of appraisement
of inheritance ta~6a.GO
168.63--------
$2446.0'
$135.00
(b)Register of Wills:
1.Record costs for
protest of inheri-
tance tax
ii.Filing petition
for settlement
of small estate
5.00
1'0.00
$1;5.00
(c)Angeline Sorice,Notary
Public,affidavit on this
petition to settle small
estate
(C)Family exemption deduction which
,
is claimed at Exhibit "A".(The
administrable estate is $640.00
and the family exemption is
limited to that amount.)
$150.7
.'640.0--~~
$3236 . 7
6.All the above expenses or claims have been paid by
the petitioner,Mary Rogan,except for the following:
(a)Attorneys'fees
(b)Register of Wills,
court costs for
petition for settle-
ment of small estate
(c)Angeline Sorice,
$135.00
Notary Public,affidavit
on this petition
(d)Family exemption··claimed
at Exhibit "A"
0.75
640.00
7.Th~said decedent,George Rogan,Jr.,died
intestate.
8.'Letters of Administration were never issued.
9.The decedent died without ownership of or interest
ln real estate ..
10.An Inheritance Tax Return for Insolvent Estates,
RCC-103,along with a Siatement of Debts and Deductions,RCC-IO,
filed with the Pennsylvania Department of Revenue are attached
herewith and marked exhibit "B".The Department of Revenue
formerly assessed an inheritance tax of $209.39.As a result of
1
a protest filed by your petitioner the Department of Revenue
reduced its claim of taxable property.Copies of the documents
pertinent to the assessment and protest are attached hereto and
together marked exhibit "C".There is,however,no inheritance
tax due because the taxable property of the deceased is less
than the debts and expenses of the estate.
WHEREFORE,your petitioner prays your Honorable Court to
grant her power and authority to liquidate the assets of the
estate and to decree distribution of the proceeds after payment
of the Notary fee,the court costs,and attorneys'fees,to your
petitioner,Mary Rogan,in partial payment of the family exemption
claimed at Exhibit "A";and your petitioner further prays your
Honorable Court to decree that your petitioner and the estate
be relieved of any obligation to pay any Pennsylvania inheritance
-tax because of the insolvency of the estate.
__~d_j ~.r"_<fJ"p~,_~;"'A /~~~_~_Mff~~~~~
BY::P~:;~S _
Attorneys for Petitioner.
-FAMILY EXEMPTION CLAIM
I,MARY ROGAN,of Box 148,Fredericktown,Washington
County,Pennsylvania,mother and only living beneficiary of the
estate of George Rogan,who died on November 26,1969 as a resi-
dent of my household,do hereby make claim for the family exempti n
permitted under the applicable acts of assembly of the Commonweal h
of Pennsylvania.
I hereby make claim for the maximum amount permitted
by said acts of assembly,One Thousand and 00/100 ($1,000.00)
Dollars,or the total of the said decedent's estate,which ever
is less.
Dated:September 17,1970 '~"4"~'",.__.._ ...:...t,.._.,~
."ar Rogan;.,
Exhibit "A"
(2-64)
JNWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX DIVISION
':1'("',.
INHaI~i'tC'E 'TAX RETURN
FOR INSOLVENT ESTATES ONLY
OF RESIDENT DECEDENTS COUNT':OF Washington
This return must be completed in detail and filed in duplicate,with the Register of Wills in the County where the decedent resided within one
year after date of death,unless an extension is granted by the Secretary of Revenue,
~KX
~.No._6_3__19 70 1,-.c;M77A:.::;R::..:Y;=-.:::..:R~O...::G:.::.:A:::.N=__of Box 148,Fredericktown,Penn~
Misc.(Nome)(Address}sylvania
being duly sworn according to law,deposes and says thaShe is the...onLy'!----']_jl....'i"-T..J,j:-l:n..l!g~..J,b.J.!e~n:L.t:e::..fl-l.jJ.c.:....l.l,..·Clac.1r.,..,:I,y..7 _
(Exec.,Adm"Legatee,etc.l
of the estate of ..."G""-E=-O~R""'G......E----.R.....O~G....AN~••'_-',.....J..uR.....----late of Eas'c Bethlehem Township~
ingt6Wyctb'd'ii!tJr,T°Petl'rlsylvania
deceased,and that the whole of the estafe of s\lid decedent,who died on No'V(~r 26,1%-9r..--------
consisted of the assets listed below and that allowable debts and deductions exceeded the fair ma'rket value of 1he assets and
no Pennsylvania Transfer Inheritance Tax is due.
Sworn and subscribed before me
the 16 day of Sept.19~
SEAL /s/Mrs.Mary Burkus
~aSL ,ljet:nle,l}em rf"'lT.7n",h;T\K ....,..h~~~,~
/s/Mary Rogan Beneficiary
(Title)
¥~e~Pmrobpsipn Expires:
Real Estate,Pers.
Pro perty,J 0 intIy
He Id Prop.or
Transfers
Mar.IS,1973
ASSETS
(A tta ch add i tional sheets if neces sary)
Descri ption of Asset
Estimated
Market
Value
Deportment
Valuation
CAUTION(Do not write
in this space)
Personal
Property
(a)Christmas Club account at
First National Bank.and
Trust Company of Washington,
pennsylvania,Fredericktown office
(b)Credit due from Frederickto\~
Real Estate Company for prepaid
!automobile insurance under policy
number 26A00905786
(c)Chevrolet sedan automobile,
1964 model,registration no.
C16437056 (the said automobile
was sold by petitioner to Mr.Alton
H.Benner,Pittsburgh,Pennsylvania
on January 14,1970 for the amount
of $450.00.The said amount was the
prevailing market value at the time
of the said sale as was reflected
((see continuation))
$40.00
64.00
TOTALS
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointeCl Inheritance,Tax Appraiser in and for the above County do respectfully report thct I have
appraised the real and personal property as reported in the foregoing schedule at the values set forth opposite each item in
the last column to the right.
Dated:Inheritance Tax Appraiser
Name of Payee DEBTS AND DEDUCTIONS
Nature of Claim
TOTALS
Amount
Claimed
Amount Approved
by Register
REPORT OF THE REGISTER OF WILLS
I,'ihe undersigned duly elected Register of Wills in and for the above County,do respectfully report that I have allowed
deductions in the amOUfl7S set forth in ';;·~.;;ve schedule as claimed,except,'~re J have set forth a greater or lesser amount
in the last column to the right,which greater or·lesser amount represents the sum allowed as a deduction.
Date of Approval:_
EXHIBIT "B"
Register of Wills
•
III
GEORGE ROGAN,JR.ESTATE
PAGE TWO
INHERITANCE TAX RETURN FOR:;I'INSOLVE:t;JT ESTATES ONLY OF RESIDENT
DECEDENTS
Type of Assets Assets
Estimated
.Market Value
Jointly Held
in N.A.D.A.Official Used
Car Gu~de listings effec-
tive as of the said date
of sale~$450.00
(d)Credit due from the
United States Treasury,
Department of Internal
Revenue,overpayment of
1969 income tax 86.00
$640.00
Two joint bank accounts,
First National Bank and
Trust Company,Washington,
Fredericktown office lin the
following names and amounts:
(a)Mary Rogan and George
Rogan,Jr.$2,119.12·
(b)George Rogan,Jr.
and Mary Rogan 2,741.45
$4,860.57
Taxable amount 1/2 of $4,860.57=2430.29"
""
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,-
...
,,
,'.'-
-
";1
\II·
TOTAL $3070.29
,arm t>'ColO DEDUCTIONS ALLOWED IN
OFFICE OF Tf-IE
REGISTER OF WILLS
WASHINGTONOF COUNTY'
STATEMENT OF DEBTS
AND qEDUCT!ONS
THE SUM OF ,..'.$
DATE APPROVED __, _
AND AGENT OF THE COMMONWIiALTH
Regi,ter at Wills.Agent
East Bethlehem Township,Washington
County PennsylvaniaLATEOFESTATEOFGEORGEROGAN,JR.,L
DATE OF FILING APPRAfS;;:;'EN,september ,197 QAT5:Or DEATH November 26,1970
DATE NO.OF NAME OF PAYEE RE:MARKS AMOUNTVOUCHI;"1q
Rober:t L.Patterson,M.D.Administration of anesthesi :l.250 00
'~".,..,~,.r.T"\M ..::I'-,---_.'-~-''';:]~~~,ua.\I..i..U J..:...-r-r-c-ORCrrr,....,•'OJ
surgery 75 00.Klcnara K.tlarK<..;UHl,J.VJ.•u.CUil::;U.l....i....J uu
George J.Magovern,M.D.,
William J.Cushlng,M.1].,
;:l1In F Beachlev Main,M.D.medical services 800 00
Washington Hospital Services not covered by
'r>1,,~I""'~~__l:::l:::
~~~~~~~...,...,
Frank Reid Chevrolet Gasoline 7 00
Gordon B.Green~.l..
Home Ambulance service 25 00
Ambulance and Cnalr SerVlce
()T ~tJrl~hinC'ft()n Pa.Ambulance service 45 00
i FUNERAL AND BURIAL EXPENSES:
::::'::-:.:--k Burkus-E-"Y\c>'V"'"1 l:-1'",mc>h"'"1"'1""".",l n;q7 4n,
Quinet Monument Company Monument stone 580 00
,~.,..'-,cn C'"l
,Dt:d.J.J.::;V J.J.J.t:'-t:Hlt:L.<::-J.,:t ...i;;,>;jU.....v ...
,ADMINISTRATION EXPENSES:
'-Patrono,Celsler and IEdwards attorneys'fees 135 00
Register of Wills Record costs for protest
of inheritance tax 5 00
Register of Wills Filing petition for settle-IDmo,..,+-r-r c:m;:,ll OC:+-;:'+-P .nn
i Angeline sorice,NotarK,hl A~!~davit o~p~t~tion to 7r::..)11 ;,..C'''''1 C>,em::>'c,e'::>'0
FAMILY EXEMPTION:I
IM;:,ru Familv Exemption --640 00
$44S4 3.l..-
I .-1-_
I ,
---
I
II
iI
I
I,
COMMONWEALTH OF PENNSYLVANIA }
COUNTY OF ----,W:..:..::..::=ASHI=.:..:::...=...NGTO::::..:.:--N_6G:
l'-1ARY ROGAN------!:.;~~--=c::.:::.~=:::..----HEREBY CERTIFY.THAT.TO THI:BElS!OF
DECEASED,AS DEDUCTIONS FOR
MY KNOWLEDGE AND BELIEF,THE FOREGOING IS ,'\JU(:.'AND TRU E STATEMENT OF OE6TS.FUNERAL EXPENSES AND EJ(PENS~01"
ADMINISTRATION SUBMITTED TO THE ESTATE OF G2CRGE ROGAN,JR.
INHERITANCE TAX PURPOSES·_
/s/Mary Rogan--!--=TM~:;;:;-.L-~~?:-';:;:;J::------------(L.5.)CAY Ol"(Mary RoganSWORNANDSUBSCRIBEDI!lEFORE ME THIS 16
September 19 70___,_/s/Mrs.Mary Burku-s--
SEA L East Bethlehem Township,Washington County
My Commission Expires:Mar.15,1973
EXHIBIT "B"
"
'(
~....\'
IN RE:
Estate of GEORGE
JR.~Deceased.
ROGAN,
PROTEST 0F APPRAISEMENT UNDER SECTION"~-----''-'----,--_.~--_._--_.___---_.._--
1001 OF THE INUEFITANCE AND ESTATE TAX ACT OF 1961_._'~-"'._"''''--''._'---'''-'-''''''-~---''''''-''-'-----------~---__)o_,.,.;....__
,-
15301
\;Jashington
TO:COMMONWEALTH OF PENNSYLVANIA
Department of Rev~nue
c/o Register of Wills of
Courthouse.
Washington,PennsylvAnia.
County~Pennsylvania
I,MARY ROGAN.do hereby protest-in part the appraise-
ment of personal property in the estate of George Rogan.Jr.
'pursuant to the provisi~ns of section 1001 of the Inheritance and
Estate Tax A~t of June 15~,1961,P.L.373,72 P.S.2485-1001 and
in support thereof state as follows:
1.Geor?e Rogan,Jr.d1~d on November 26 J 1969,
a resident of East Bethlehem Township~Washington CountYJ Pennsyl-
vania~at the.a.ddre.ss Box :148>Freder:1cktoum,Pennsylvania.
2.The said George Rogan,Jr.was survived as his
sole heir at law by his mother,Mary Rogan~the protestor.The
said George Rogan,Jr.resided with MAry Rogen and was a member
of her household.
3.Following the death of the said George Rogan,
Jr.an ap~ra1sement of property allegedly taxable in the estate
of George Rogan,Jr.was made by the Commonwealth of ~ennsylvania.
A copy of that aSSeSBT::H?:nt is attached berto,marked Exhibit "A!;,and
made a part hereof.
\
4.The said appraisement 'included a savings de-
posit ~account l~o.446,in the F:trst National Bank and Trust
Company of Washington,Pennsylvania,Fredericktown office,in the
names of Mary Rogan or George Rogan,Jr.containing a baleDce of
$2119.12 on the date of the death of George The ssid
account was appraioed as fully taxable.
5.The protestor protests the appraisement of
EXHIBIT "e"
.'
......
t h,~S el.l d s a v i n g ~l H C C (I un t n ().ItIi 6 b:a (:0U tl CI'i1.J 0 f t h I:"f \1n r1 G in.t h Ct
~0:l1d account had he{~n placE!i..i tr)J~r!i):Ln by the y>rot~sto:r.,~fary Rogan,
and were her property)8S ih~~oliowiag will reveal:
(a)A copy of the pas£book peT~in~Dt to the
saj.d ~lccount no.446i.3 attach€;d hereto,marked Exhibit nB II ~and
(.)
made a part hereof.The aecount WRS begun vith a deposit of $100.99
(J.
which was the property of Mary Rogan,formerly owned byhsr and her
hunbaud,Gaorg~aogan,Sr.~which became herR upon the death of
George Rogan,Sr.The source of the said deposit of$lDO.99 is
,.::xhibited by a cop)'or thf~1,:c!p:er sheet in the aCCOUJ.'l.t of George
Rogan or rL'lry Rogan which hI attacbod h~rcto,marked Exhibit "ell ~
and made a part hereof.
(b)A deposit of $800.00 made therein on
Decemb~r 24,1968 waB tlw r'~sult of a death be11ef:i.t pa.id to Nary
Rogan by the ~ational Slovsk Society of tbe United St3te~of
America as the result of the menbership of GeorS8 Rogan,Sr.in
(c)A deposit of $1000.00 was ~ade therein on
January 27~1969.This deposit was the proceeds of a payment by
the Constitution I.iie Insurance Com~any on a policy of life insur-
snee on the life of George Rogan,Sr.,of which Mar,Rogan was
beneficiary.A statement pertaining to the payment of this amount
is attached herate.marked Exh:f.bi t 1':\?",and m1!!da :i part horaef.
The Constitution Life Insurance Compauy policy W~G a group p~licy
provided for members of the United Mine Workers of America.
Cd)A'deposit of $662.40 was made therein on
F~bruary 21 ~1969 .'l'hi.$Bum '"-/la's the proceed8J of 8 Soci81 Security
payment,after the deduction therafroo of $350.00)payable to Mary
Rogan as the widow of George Rogan,Sr.Thie payment is demonstrated
by the certificate of Bocial inauranco aWBrd~a copy of which is
attached hereto.marked Exhibit "G H ,and tn.a.de a part her~10f.
(e)The other deposits in the Raid account,
on February 4.1969,February 10.1969,March 3.1969~and March
,.
5~1969 o'r deposits ot sorne of tl\t;:aurvlvor's benGfits of $75.00
a month paid to M~ry Rogan as the survivor of Ceorgc Rogan 1 Sr.,
C:S s1!OvJn by the document ,attl1ched hereto,marked Exhibit flH"~and
made a pert hare6f.
6.The aurvivot~Mary Rogan t contends that account
no.446 should be appraised at half the faee value thereof,or
$1059.56,pursuant to the provision of §241 of the said Inheritance
and Estate Tax Act of 1961.The deceased,George Rogan,Jr.,did
not place .;lny property ,o"Hied by him in account no.446 in contcm-
plation of his death.
WUEREFORE~this written prcitest is filed with the Pennsyl-
vania Department of Revenue,and a copy thereof is sent to the
Pennsylvania Department of Justice,~1th the prayer that the ap-
praiSfioent of account no.446 described above for inheritance tax
purposes be changed from $2119.12 to $1059.56.
MITNESSETH:
/s/Evelyn R.Minor
/s/Mary Rogan---,_.._-~",..---'---'--,-"-'-'_.~...__._.._--..._---------.~1ar,y ~.ognn
?ATRnNO i CEISLER ANDEDBARDS
By /s/Francis H.Patrono
,--.._-..-._.._---..-._._----_.._"._-~._,._-_._,----Attorneyo for HaryRogan
Gcr-vice
do herGby aceapt
the orinlnel thereof.
Russell Marlno~Register of Willg~
Agent for the Pennsylvania Depart-
t~en t of Revenue.
...
/
-.
,-
COMMONWEALTH OF PENNSYLVAN
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
February 13,1970
Francis H.Patrono,Esquire
PATRONO,CEISLER &EDWARDS
80 East Chestnut Street
Washington,Pennsylvania 15301
Re:Estate of George Rogan,Jr.
Your File No.4067
County of Washington
The Inheritance Tax Protest Board of the Pennsylvania
Department of Revenue met on the 6th day of February,1970,and
considered the Protest filed in the above estate.The decision'
of the Board follows:
The Protest filed February 2,1970,in the above matter
is hereby Sustained.The subject transfer is taxable on on~~half
the balance in the subject joint savings account at the date of
death.The funds in the account were the property of the survivor.
(Section 241 Inheritance and Estate Tax Act of 1961)
~,--I
ft ~~~J/.'':P',__._•~///'//'37.::..r.y--;.~{--",...-,~-"--...l....-..~...._-"''l~{::....(.:..t-''';..".,:.'--~.\.
William S.Brandamore,Director
Bureau of County Collections
For:Warner M.Depuy
Secretary of Revenue
EXHIBIT "e"
. I
\\
\
\
COMMONWEALTH OF PENNSYLVANIA
SS:
COUNTY OF WASHINGTON
Before me,the undersigned authority,personally appeared
MARY ROGAN,who,being duly sworn according to law,deposes and
says that the facts set forth in the foregoing petition are true
and correct upon her personal knowledge.
Sworn to and subscribed before me this
"...j,./_..day Of'<~-·--.-:':1970._.-t-'£::.-.-..__'
~.,
•-~~;-,f','
'-)~J.~);.;r;ntl~-.:/)..;.I,.~_"_-','I i.li./A-~Q2LLkL__-_l~___--_.
<'"..-tary PublIC
--.•_..MRS.MARY BURlWS.NOTARY PUBLIC
--..Er .-':lnHLEHE~l TO'lfNSHIP
./h::'NGlrN COUNTY
MY COWI1ISSION EXPIRES MAR.15•.19,.My Commission Expires:
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
IN RE:
ESTATE OF GEORGE ROGAN,
JR.,Deceased.
NO.63.,.70-
"'D E C R E'E
AND NOW,this'-a-fit -O~~y~
--V r
consideration of the within petition it iS~found
1970,upon
that it is
appropriate that ~his estate be settled as a small estate without
advertisement or other notice--the petitioner being the sole hetr,
and most creditors having been paid,that .t'he estate of George
Rogan,Jr.is insolvent and that no Pennsylvania inheritance tax
is due;and IT IS ORDERED AND DECREED that the petitioner is hereby
granted the power and authority to liquidate the remaining un-
liquidated assets of the estate by closing out the Christmas Club
account at First National Bank and Trust Company of Fredericktown,
Pennsylvania in the amount of $40.00,and cashing the draft from
the United States Treasury,Department of Internal Revenue,for
overpaymemt of income tax in the amount of $86.00;that she 1S
authorized and directed to sign appropriate checks and receipts
for the purposes foregoing and to endQ'Ts'e·checks,accompanying
,.
her signature with a copy of this order;and that from the
liquidated assets of the estate she pay the debts owed to the
Regis ter of Wi lIs 'in the amount of $8.00,to Ange line Sorice,
"
Notary Public,'in the amount of $0.75,and to Patrono,Ceisler
and Edwards on account of fees .in the amount of $135.00,and
that she retain the remainder as the family exemption claimed
by her~AND IT IS ORDERED AND DECREED that receipts for the
payments ordered herewith be procured and .copies of them filed
in the Orphans'Court Division of the Court of Common Pleas of
·.
Washington County at No.63-70-;and a copy of this decree
shall be full and adequate authority to any bank for the cashing
of the check and withdrawal of the bank account hereinabove set
forth.
B t,
t__..t..._
per'_--------.L</..L/l1..LJo.·
OFFICE OF
ORPHANS'COURT DIVISION
Washington,Pa.,__-.A""""'~I4--=-L.-J------'19~8724
J-__-L.lJ-.L.-JoL----------~-~-------DOtlar.
___•••$I{)SQ•Total
State,etc••••$".=======
For'__---.p.~L-J,.I.:}--":.-£-~~-~~------:=------
County _.-••$,---.~~~--
___________~_,-''~__----------------1
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NO.00470
DATE~-Jb 197£.
THANK YOU..$,-----
•$,--
M.O.D
BURKUS FUNERAL HOME
PHONE,FREDERICKTOWN 7_~
MILLSBORO,PENN"'.
FOR.~~~A-~~7f!~~~~~~----------'----
AMOUNT OF Ac
AMOUNT PAID •
BALANCE DUE.
CASH 0 CHECK 0-.........~-_..-_--------..J..J~...............------"'-'.....~----.-_..---..-FORM No.1793
~..
IN THE COURT OF COMMON PLEAS
OF WASHINGTON COUNTY,PENNA.
ORPHANS~fCOURT DIVISION
NO.~F 1970
J ""JJ.-..
(
IN RE:ESTATE OF GEORGE
ROGAN,JR.,Deceased.
RE'CEIPTSFILEDPURSUANTTO
ORDER DATED 'SEPTEMBER1?,197P-
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PATRONO,CEISLER and EDWARDS
Attorneys at Law
80 East Chestnut Street
Washington,Pennsylvania 15301 //
/~19 --.5~0 ,//
FRANCIS H.PATRONO
ROBERT L.CEISLER
JOHN W.EDWARDS,JR.
JOHN C.PETTIT
ROBERT D.BECK
E.J.JULIAN
PATRONO,CEISLER AND EDWARDS
ATTORNEYS AT LAW
80 EAST CHESTNUT STREET
WASHINGTON,PENNSYLVANIA 15301 TELEPHONE 225-8460
AREA CODE 412
IN RE:ESTATE.OF GE.ORGE.
ROGAN,JR.,Deceased
1
I NO.915 OF 1970
R E.C E.I P'T
Received of Mary Rogan for attorneys'fees in the
above named estate One Hundred Thirty-Five and aD/laO Dollars
($135.00)this 24th day of September,1970.
PATRONO,CEISLER AND EDWARDS
BY_~GU4~~
Francis H.Patrono
~"~...."",....-""'..,
IN RE:ESTATE OF GEORGE
ROGAN,JR.,Deceased NO.915 OF 1970
-..
t
'\
RECEIPT FOR FAMILY EXEMPTION
Received from the Estate of George Rogan,Jr.,Four
Hundred Ninety-Four and 25/100 Dollars ($494.25)which is the
family exemption to which I am entitled pursuant to the order
of the court dated September 17,1970.The above amount was
calculated as follows:
Gross estate
Deductions:
Patrono,Ceisler and Edwards,
attorneys'fees $135.00
Russell Marino,Clerk of Orphans'
Court,filing petition to settle
small estate 10.00
Mary Burkus,Notary Public,affidavit
to petition to settle small estate.75
Balance
Mary Roga
$640.00
145.75
$494.25
,\
.....~..
./-
PATRONO,C~ISt..ER AND EDWARDS
ATTORNEYS AT LAW
j
\
FRANCIS H.PATRONO •
ROBERT L.CEISLER
JOHN W.EDWARDS,JR.
JOHN c.PETT.!:r,
ROBERT D.BECK
EDWIN J.TOMKO
80 EAST CHESTNUT STREET
WASHINGTON,PENNSYLVANIA 15301
January 6,1970
TELEPHONE 225-8460
AREA CODE 412
Russell Marino,igent for
Pennsylvania Inheritance Tax Bureau
Washington County Courthouse
Washington,Pennsylvania 15301
Re:Estate of George Rogan,Jr.
Dear Mr.Marino:
Please be advised that we represent the estate
George Rogan,Jr.,late of Fredericktown,Pennsylvania.
refer to your notice,on form RCC-134(8-65)addressed to
Rogan.
of
Please
Mary
L
In your notice you assessed a tax on a savings account,
No.446,in the First National Bank and Trust Company of Washing-
ton,Fredericktown Office,in the names of Mary Rogan and George
Rogan,Jr.The account was said to be fully taxable.
We write to suggest that only a 1/2 interest in the
account was taxable,under the provisions of §24l of the Inheri-
tance Tax Act of June 15,1961,P.L.373,72 P.S.245-241.There
is in this instance no question of a gift in contemplation of
death.The account had originally been owned by the deceased's
mother,Mary Rogan,and her husband,George Rogan,Sr,After
George Rogan,Sr,died the account was,on December 24,1968,
placed in the name of Mary Rogan and George Rogan,Jr.The monies
that were placed therein were monies belonging to Mary Rogan.In-
asmuch as it was the mother who survived and the monies in the
account were all hers one cannot regard this as a gift in contem-
plation of death.
We have a number of credits to claim and some additional
assets to report,We will prepare appropriate papers so that this
account may be properly handled.This will be done in due course.
Very truly yours,
FHP/cep
,.0.
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE .
BUREAU OF COUNTY Ca':lLLECTIONS
HAR-RISBURG
17127
February 2,1970
Trust Building
S.Main Streets
15301
William R.Chaney,Chief Appraiser
Inheritance Tax Division
Rooms 243-245 Washington
S.E.Corner of E.Beau &
Washington,Pennsylvania
Re:Estate of George Rogan,Jr.
Date of Death:11-26-69
County of Washington
Dear Mr.Chaney:
Please be advised that a Protest has been lodged with
this Department in connection with the appraisement of a joint
bank account.
Kindly forward us a copy of the RCC-134 form filed in
the above estate so that we may proceed with the Protest•
.Very truly yours,
~Ken n~~~~:n~'Atto ney General
For:William S.Brandamore,Director
Bureau of County Collections
BHK/rg
-1-Y-7tJ
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1---..
COMMONWEALTH OF PENNSYLVAt;lIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
February 13,1970
William R.Chaney,Chief
Inheritance Tax Division
243-245 Washington Trust
S.E.Corner of E.Beau &
Washington,Pennsylvania
Appraiser
Building
S.Main Streets
15301
Re:Estate of George Rogan,Jr.
Date of Death:11-26-69
County of Washington
.Dear Mr.Chaney:
Enclosed herewith is a copy of a Protest filed in the
subject decedent's estate.
On February 13,1970,Mr.William S.Brandamore,Director
of this Bureau,advised Francis H.Patrono,Attorney for the above
estate,that the Protest has been Sustained.
Accordingly,you are authorized to amend the record of
this estate to conform therewith.
Very truly yours,
~1~~~Inheritance Tax Division
For:William S.Brandamore,Director
Bureau of County Collections
\
'.•
\
February 13,1910
Francis H.Patrono,Esquire
PATRONO,CRISLeR &EDWARDS
80 Rast Chestnut Street
Waahington,Pennsylvania 15301
Re:Bstate of George Rogan.Jr.
YourFlle No.4067
,~unty of W4shtnston
The Inheritance Tax Protest Board of the Penn$ylvanta
Department of Revenue met on the 6th day of February,1970,.and
considered the Protest filed in the above estate.The 4eelsion
of the Board follows.
The Protest filed February 2,1970,In the abovetnetter
1s hereby Sustained.The subject transfer i$taxable on one-half
the balance in the subject joint savings account at the date of
death.The fund.in the account were the property of the survivor.
(Section 241 Inheritance and "state Tax Act of 1961)
,4/~/~
WUU.am 8.Brandamore,Director
Bureau of County Collections
For:Warner M.Depuy
Secretary of Revenue
cC\Francts J.Gafford,Deputy Attorney General
William R.Chaney,Chief Appraiser
Russell Marino,Register of Wills
.."Form RC C.lO ~3 ..7()AO?/s''DE~.ucnONS ALLOWED IN I
OFFICE OF T....E STATEMENT OF DEBTS THE SUM OF ......,.....$tJ4~1;JJ
REGISTER OF WILLS ~(}!fta,}V6WASHINGTONANDDEDUCTIONSOFCOUNTY
I AND AGENT OF THE COMMONWEALTH
,'JJ:;ud!£3 -7n --1/5l./.;Yu".,i~JJ J If)l6 ~/?;~Register of Wills,Agent
l -,
ESTATE OF GEORGE ROGAN,JR.LATE OF East Bethlehem Township,Washington
"County,Pennsylvania ,.t-
DATE OF FILING APPRAISEMEN,september 17 ,197Q,ATS'OF DEAT....November 26,}8-T&I f /''l
f'•
DATE NO.OF NAMIi:OF PAYEE REMARKS AMOUNTVOUCHEIlI:
Rober:t L.Patterson,M.D.Administration of anesthesi~250 00.~-~...,~.."'.-,-~..:I'
IUCLV.........................."....u,L-....L.o"..,,_...'..............,,-,surgery 75 00
~.-~~l.KlCnara l\..,lVl.1).\.,Ull::>UJ,.J,.:J vv
George J.Magovern,M.D.,
William J.Cushlng,M.D.,
I;::mn F Beachlev Main.M.D.medical services 800 00
Washington Hospital Services not covered by
T'>',,~ro~~~~l:l:
Frank Reid Chevrolet Gasoline 7 00
IGoraon r>.~.L r UneL'd.1.
Home Ambulance service 25 00
Ambulance and Chalr SerVlce
I"'I-F TAT.::lah;nrrton Pa.Ambulance service 45 00
FUNERAL AND BURIAL EXPENSES:1T'i.___1:'1 U",,'I'Yl'".."'::l1 lhCl7 An"",L
Quinet Monument Company Monument stone 580 00
~~rn r",v ............c \.,Cl11Cl.-C.LY .M.;::)'~!!......'-'......vv ~
ADMINISTRATION EXPENSES:
Patrono,Ce:Ls.ler and.
Edwards attorneys'fees 135 00
Register of Wills Record.costs for pro'1:est
of inheritance tax 5 00
Register of Wills Filing petition for settle-
...."'.,+""oF "''I'Yl",11 "''''+'''+'''10 nn
Angeline sorice,Notar~l1hl;ro A~!t<favit .9¥p~$~$ion to 7E:\"''''0 am.::l oa .",-0
FAMILY EXEMPTION:
1M"'......T'>~~~~Familv ExemDtion 640 00-=
S44t;4 J.J-.-
-
EXHIBIT "B"
/"
I,
MRS.MARY BURI(US.NO Y PUBLIC
EAST BETHLEHEln TO,'SHIP
W~Sfl\NGTO'I1 COUNTY
MY COMMISSION fXPIRES MAlI.15·,~.3
COMMONWEALTH OF PENNSYLVANIA }
COUNTY OF ----:W=ASHI==NGTO~N_s.:
MARY ROGAN-----...=::!:2;!;~-=:~~~---H£REBY CERTIFY.THAT.TO THE BEaT OF
MY KNOWLEDGE AND BELIEF,THE FOREGOING IS AJUST AND TRU E STATEMENTJROF.DEBTS,FUNERAL EXPENSES AND EXPENse 01"
ADMIN iSTRATION SUBMITTED TO THE ESTATE OF __--..:::G.::E:..:O:..:R:..:G=E:......;R:..:..::O..;;G:.:A.::N:.:...!.,--=:..:..:-=--_DECEASED.AS DEDUCTIONS FOR
INHERI1'ANCE ,TAX PURPOSES._/./
SWORN AND SUBSCRIBED BEFORE ME THIS /G DAY 01"•.~~/(L.5.1
8....1.SL
\
RC C-BI (2-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILING OF APPRAISEMENT
Mary Rogan"Informerc
'.
IN YOUR REPLY PLEA.E
RIP'ItR TO
j
In Re:Estate 0 f __--"G;.:e;.:oc::r-"g>..:ec.....,=R:.:o:.cg:a.:::an::.:..;l,~J~r..:.~-
-..._...:.:1i:=a:::.shi=·n::l:gt~o~n~---County -File No.63-70-104
De ar Miss Rogan:
You are hereby notified that the _::::.or=-=igl;.m=·~a::::.1~_
appraisement in the estate of__~G~e~o~r~g~e~B~o~g~awn~,~!I~r~~~~-...__
has been filed in the office of the Register of Wills qf Washington
County on October 9,,19-+U.Said appraisement reflects'the
follOWing valuations:
Real Estate __--'-_----------~
Personal Property ~3~OZ~0~.~2~9~_
Transfers -__
Tota1 _~_---__,_-'3I.\;,/O'-+-7:..LO--'.2;;.;9z..-_
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 one year.from date of death,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 October 9.1970
D.ate of death:Nov.26,1969
Note:This is not a bill.
Signed ~~,.<lUlL.
Title Alfred Tosi"Appr~jser I
I .,.Fonn RCC-2 ~..
COMMONWEALTH OF PENNSYLVANIA DATE ..................Q.c.t..Qp.~.r......9~.....J.97.Q.....................,D,EPARTMENT OF REVENUE RESIDENT INHERITANCE TAX COUNTY ..........w.~.13,.hmgt..9.n .......................BUREAU OF COUNTY COLLECTIONS ....................
HARRISBURG.PENNA.17127 APPRAISEMENT FILE NO•...........~.?.::::.7.9.::~.9.4.................................,.................
I
Whereas,George Rogan East Bethleman TOi~ship......................................................................................................................................................late of ..............................................................................................................
in the County of ..................Wa..S.h.ingt.Qil.................................................................................Commonwealth of Pennsylvania,having died on
the ...................26.th............................................................day of ....................N.9.y~mP.~:r...............................19....~.9..,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,........................Al£r.e.d....T.Qsi........................................................................,an appraiser duly appointed according to law,
I having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix
I 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 collateral rate on any such future interest.
I Unit Appraisement
I
Description of Asset Values'Made for Inheritance
Tax Purpoles
$
Personal Premerty:
(a)Christmas Club account at First National Bank
nand Trust GomfJlany of Washington,Pennsylvania,FredericktQ1,~
office $40.00
(b)Credit due from Fredericktown Real Estate
Comnanv for prepaid automobile ihsurance under policy
number 26A00905786 64.00
(,.)"".1 P.t.",,,,n-"ln ~....,.~,.'h~1 e 196L.model.
registration no G16437056 (the said automobile was sold
by petitioner to Mr.Alton H.Benner,Pittsburgh,Penna.
on January 14,1970 for the amount of $450.00.The said
amount was the prevailing market value at the time of the
prevailing market value at the time of the said sale as was
reflected in N.A.D.A.Official Used Gar Guide listings
effective as of the said 'date of sale)450.00
(d)Credit due from the United States T.reasury
Department of Internal Revenue,overpayment of 1969 in-r'l./r.r.uUoVV
come tax ~6t.O 00
Jt.Held:
SEE COPY OF APPRAISEt-fENT FILED 2.430 29
TOTAL 3.070 29
fonn~;~~hbl:~::lih~w~a:.~::o~er~~~:;~iS ..?:~~;::~~~
AppraIser
......................................................................................................................................................
(Number and Street)
...?u...~}........................................................,Penna.
(Poet Om"e)
-
Washington H ••H •••••••County..........................................
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
George Rogan Jr.
,-.
Deceased.
Late of
East Bethleham ~ownship....................................,.
~:;a;Ll~:~:h;~;~~·t~~~;·9.~~::;jF:··················:···.,.........................................•
Page,/I..t!=..l No 9.3.~7.~J,Q4..
Filed in Register's Office,O.ctober.9-197.0 .
Amount of tax due,$.
DEPARTMENT OF REVENUE
Received,
Examined and Approved,.....c•••••••..•...••••••..•.••••••••••.•••••••••.••••••••••
Wrote abo.ut Appraisement;.
Appeal f,.om Appraisement,H
Entered and charged,H ••••••••••••••••••••••••••••••••••••••••••••••••••••••
",~--'------------
RCC-39 (5-68)
CQMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of---""R~o~g....a"",,n ~Ge=o:t::15ll::lg~e--.:J:::..:r~.!....-DATE OF DEATH 11-26-69
(Last Name)(First Name)(Initial)
FILE NO.63-70-104
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of_\1_1a_sh_J.n_·.....;g::::.t_o_n _
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:October 9,1970
REPORT OF THE REGISTER OF WILLS
~/7z~
REGISTER OF WILLS
Dated:_...:0:...:c:.::t:..;:;o..:::.b..:.er::..-9.:..;,~1:..::9~7_0 _
I,the undersigned duly elected Register of Wills in and for ltfashington 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",which a or lesser amount represents the sum
allowed as a deduction.
VALUE AS REAPPRAISED
$-------+--3.070 29
3,070 29
I.1.&:/.~':l
e Ihso1ventat
$
?,-070 29
3.070 29
J &:/':l':l
Est
VALUE AS REPORTED VALUE AS APPRAISED
$
INVENTORY
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
Joint -Held Property (Schedule E)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
Valuation of life estates or
annuities.. . . . . . . . . . . . . . . . . .$t=
-
ESTATE TAX ASSESSMENTS $_
FOR USE OF REGISTER ONLY
Tax on $-4__2%
Tax on $~
Tax on $'s%
Tax on $-4__10%
Tax on $15%
Exemptions *
Total Estate -1-__
TOTAL TAX
COMPUTATION OF TAX
$--------+--
$---------1--
$--------+--
$--------+--
$-------+--
$...1-.__
(*)As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
Less tax previously paid
BALANCE
Less 5%of tax if paid within
3 months after death ::::::::::::::t===
BALANCE OF INHERITANCE TAX DUE $t=
Add interest at rate of 6%from_____to $---J
AMOUNT OF ESTATE TAX ASSESSED $L-
Estate tax paid $L-
BALANCE DUE $-------~~
Add interest at rate of 6%from
------tto-----$---------Jt=TOTAL TAX BALANCE $----------,-
PAID $--'
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason,
same should be noted below,with short explanation.
REPORT AND APPRAISAL
MATTER OF THE APPRAISEMENT
..
t
..
Year .
IN THE
t No.
ESTATE OF
OF THE
Deceased
Washington.....
.G~():r'g;~.D.c>g;~..
Will
Administration
Late of ....EastB~thlElhe.:tn.'1'()"'Jl:'l:3l1:i.P....
Commonwealth of Pennsylvania
County of
I I
lIII,tI
~~.'·:·-A
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.:....
800.00e
8.78.210
9?6.~2 "
1.004.63 I;
"'0~1--'--I,\J .....\"')~\,)b 0
~.lnt,.27.:;
1,185.70w
::/2"'~:.49""'r
1,22.';.65 ~
1,251..15 *'
1,273.05
d,.....ANCE.
.,I '.~l ,l.
...'"....,.c ·:H..
DATE
Pa.
~, "',I .,(
JM~13'61
$U 17160
$EP 2)'60
DC'i 15'W
OCT 29',ylj
:..\(;v 10',;'"
'(-'.\ I ....(\1.(,.illJ.,JI.J 1';J
2 ~j•7 ~1 ~dJc:
';'':::).16 n.:S
,..IMJ 9'65
21.10 ,n.:e l'r;)
"21.47 AUG 1'65
,/2 ..c;-r-;,~~:>.,,.,.,./..1...00 tt-v....,.:t;-~.1';.'1l i.)00'
75.00 +!
140.00 +!
DEPO::;l'r ,INTEkEST.j.,-~,~.__..'....__.
eoo.oo +
r/e.21 +.
4 S.;~l +
72,.21-1-
rjJ.•43 +
,~8.~t+
81.43+
L91-03-79;)1'
"w·'·'.".,.'.......
3'37.25 -
10(';.99 -
Nl<ME George Rogan or
Iv':ary Rogan
AC;C"IES~Box 14$,Frederickto\'ffi)
1;087.45 -
.E\2.()O-
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,HIHT N0·1'-'AccoUNT:NOj681 _..'..',';.
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NAT~ONAL SL.OVAK SOCIETY
OF THE UNITED STATES OF AMERICA
SlG Coud Plac:o -PilisDUo9'h 19,Pat
OdboruToA.ss<-mbly --__6as _
Pan _r~l.vj,D.._~9J::Q~1l:i -__
______E):~si_t!r1gl.<.:t:.Ql'Jlh_j.:~~_J ..5J;1_
---------------------------.-.....-._---
December 20 1968___________________1 .
D<itwn -Date
George Rogan
.-._----------~------------------------------Meno poisreneho(nej)-:Name ot Insured
Pripad cis.t
Claim No.{---)8.7-.s~--
•
Cteny Bratu:
Dear Brother:
V zalezitosti horeudaneno prl,padu,prilozeny tu je cek(y)na vyrovnanie podl'a ako nize udane..
In the matter of the above captioned claim,enclosed herewith is check(s}in payment thereof,~resume below.
Bratia v.radnici odboru nech cek (eeky)po dostani hned'spravne dorucia patricnemu opravnenemu dedieovi (dedicom
alebo iiadatel'ovi)s vysvetlenim nizeudanych podrobnosti vyrovnania.
The officers of the Assembly should effeot prompt deli'very ot the check(s)to the proper beneficiary (beneficiaries 00
PG-yee),,with explanation ot bhe details of payment.
S bra'lskOU~U 'n:/".ld'U--<;I-~dnl><NSS,
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Smrtna podpora
Trvale,celkove zmrzatenie
Vyplatene v hotovo.sti (odstu.pne)
Odratajuc
Lien na opravu solvencie
,Uroky od lienu
Prispevky z.:rplatene z rezervy
Uroky od zaplaieneho obnosu
Rozdiel'v prispevkoch pre chybu vo veku
Uroky od rozdiel'u v prispevkoch
Death Benefit _
Permanent Total Disability Benefit _
Cash VVithdraVlal _
Deductions
Solvency lien _
Interest on Solvency lien _
Dues advanced out of reserve _
Interest on advanced dues _
Difference in dues _
Interest on difference in dues •
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Obno.s splatny dedicovi~nedospelemunlehe b,Yvajucemu v cudzine:
Amount due beneficiary--a minor or a resident abroad:
Obnos splatny -dl'a udanb ceku (ov)tuna cislovanych:
Balance payable -as stated on check(s)herewith numbered:47606
Spolu-Total s 1 p 000.00
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ICE INSURANC.."corda)CONSTiTUTlON L'"I and relain it for your r
h this atalemen _
(Delac __..__.-'---"---_.-
1000.00
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B.O.1_-=---1--':'\PAID TO DATEl)a RFI\SON
y,...",00000I
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,POUCYNUMBER "N"'"EXPLANATION
f ·C •Death Claim 1000.00
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"F"Ex~ibit
AMOUNT OF
fiRST CHECK ..
02/17/69
$1012.40
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CLAIM NUMBER .r
191-03-7960-0 ~,.:I
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.--.DEPARTMENT OF/'-
t..LTH,EDUCATION,AND WELFARE
SOCIAL SECURITY ADMINISTRATION
THIS IS TO CERTIFY THAT THE PERSON(S)NAMED BELOW BECAME ENTITlED TO THE INSURANCE BENEFITS SHOWN.
PAYABLE UNDER TITLE JI Of THE SOCIAL SECURITY ACT.
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Your first check includes wife's benefits of $52.70 per month for February
thru November 1968.
This checlt includes lump sum death payment 0t:$255.00.
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The right to receive socia,l security benefits carries with it certain responsibilities.They are explained in the
enclosed booklet.Read this booklet carefully.Be sure that you understand clearly what you can expect by
way of benefits,and what.is to be expected of you.If you have any questions or wish additional information
about your benefits,please get in touch with your social security district office.
I lZ62
rN'o-rrCe-;-n you believe that this determination is not correct,you may request
!that your case be reexamined.If you want this reconsideration,you must request
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I it not later than 6 months from the dote of this notice.You may make any such
request through your social security office.If additional evidence is available,you
I should submit it with your request..I
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ROBERT M.BAll
COMMISSIONER Of SOCIAL SECURITY
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fOAM O~-JO (I·MI
KEEP AS A PERMANENT RECORD·DO NOT DESTROY
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.....,COMMONWE,\L'T,H OF PENNSYLVANIA
I DEpARTMENT OF~REVENUE I
;'BUREAU OF COUNTY COLLECTIJNS
/',.INHERIT~NCETAX DIVISION
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bFFICIAL NOTICE OF INHERITANCE TA"
APPRAISEMENT AND ASSESSMENT OFAS~nS NOT SUBJECT TO AOMINISTRATIONL
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TO:'~,IA1\Y l~OCA N
17"T '1)J•.,I CI"'r0"r""(,.I\i'4 ~j\..,\.'.\"1\,PEl;\NSYLYANIA 15333
Date:__--=D:..;·e~c::::..c::::...m:..:..:.1..:.:.h~e..::..l~~1~2::..l)l-..oJ~.9,:.;'():..:..)9=-,__
"lASHli\GTONCounty _
County File No._
Bur~au File No._
.We have rec;ive4 notice that,as.~~~XlfGhc)lfen:t~~v'."yy"VyyyyyXy:xXYXX?;XXi;;C);XXx;(x:yc.v=r0_t~
on No\._5 19 ()9,you came Into ownership of certain property throughXI~KMxs·uxmocllf~
~-wrro:~...l'l.K-~Qx.br.x!.-Q..~'\1~~i'LR.t'C.."'C.."(transfer from GEOHGE IWGAN,JR.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:Jt.Bank Acct .&1446 and
held in the fIl1ST NATIONAL DANK f"T1WST CO."-'Ill.C'TT I Tr,'T'T
OFfICE rXXT!·IX FREDElUCKTOHN PA.in the names of \fA,
J~.(2)GEORGE HOGAN,JI1.or }lAJ1Y lWGAN.Opened (l~12-24-68 and (2)J 0-2J _
61.DaJance ns of date of death,(1)2,119.12 and (2)$2,741.45
appraised by the Commonwealth,as of the date of death,at $4,860.57
100 -50 %of this amount is taxable at the rate of 6 %
ORIGINAL ASSESSMENT AMENDED ASSES$Y\ENT
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DATE OF ASSESSMENT
TAXABLE AMOUNT
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NET TAXABLE AMOUNT
AMOUNT OF TAX DUE
1.Fully taxable 2,119.12
2 ~taxable $_~J,-:,,.."'...)7...0""--....7....l'3 _
Total 3,489.85
209.39
$---------
o If you pay the above amount within'three (3)months
of the date of death of the decedent,or on or
before feb.25 19 70 you may deduct a
discount of 5%of the amount of tax due,or
o This tox 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
APPR Al SED BY:"-~--fe-~~"':'-'::""-7f'--
10.47-----------
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(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
your payment.Mail or bring it to:
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UNITED MINE WORKERS OF AMERICA
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WELFARE AND RETIREMENT FUND
907 FWTllllNTH STRllllT,NORTrIWllSl'
WASHINGTON,D.Co 20005
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Deceased :;
Dear
This is to notify you that your application for Survivors
Benefits has been approved and you have been found eligible to
receive a Survivors Benefit of $2000.
First payment of the Survivors Benefit in the amount 'of S350
is enclosed.
Payment of the balance of the Survivors Benefit will be made
over a twenty-two month period at the rate of $75 a month.The
first $75 Survivors Benefit check will be mailed to you next month.
You and your eligible dependents also qualify for Fund author-
ized Hospital and Medical Care Benefits for a period of twenty-two
months.These Benefits may be obtained through use of a Hospital
Form 85-HS which will be mailed you in a few days with instructions
concerning its use.
Your eligibility for Hospital and Medical Care Benefits-will..terminate upon remarriage or when payments expire .-".'
Sincerely yours,
,"'-.
Eugene F.McAndrew
Supervisor,Rev~ew Unit
Widows and Survivors Benefits
lb-WS (Rev.2(1/67)
Enclosure
This benefit is subject·to suspension or termination at any time
by the Trustees of the Fund for any matter,cause or thing of which
they shall be the sole judges and without assignment ot reason
therefor.
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