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Home My WebLink AboutOC1970-0189 - ESTATE OF MINKOCOMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE HARRISBURG RCC-43 (6-64) NOTE:TO BE SUBMITTED IN TRIPLICATE Pennsylvania Department of Revenue Bureau of County Collections Finance Building Harrisburg,Pennsylvania Dear Sir: Nou 25 3 01 ffl '69 J "-\ Pursuant to Section 742,Pennsylvania Inheritance and Estate Tax Act of 1961,we herewith submit the following report: REPORTING FINANCIAL INSTITUTIONS Mellon National Bonk &Trust Companl ADDRESS Main t!o "cOlure Sts-eets,Burgettstown,fa.15'021 ACCOUNT NO.OF JOINT OR TRUST DE POSI T OR INVESTM ENT ~1I!:..Il..!08147~.~2JJOl.!!-:.L1'q.IIq.~.G2.!!..Ou.loL.'-'- NAMES ON ACCOUNT OR INVESTMENT Mls8 Mary M1nko or John JUnJto DECEASED JOINT DEPOSITOR,-/' TRUSTEE OR INVESTOR John Mlnko \~ ADDR ESS 9)1 Mar,.Street,Lanselotb.,Pa.150S4 DATE OF DEATH November 19,1969 SURVIVING DEPOSITOR, BENEFICIARY OR INVESTOR -...6.M:a..l1lL1s:uS::L.......EM!'.Ua:u.I!J~.~M:lwlll1o.1n.uk:lollOL-_ ADDRESS 931 Ma!'l Street.Langeloth,Pat 1$0$4 RELATIONSHI P TO DECEDENT __.!iiS!.A1o.Jl8u.t!.!iiel.li:r=------_ DATE DEPOSIT OR INVESTMENT WAS ESTABLISHED~9~-2,7.t..:·-6~.iil,3'-----------~----- BALANCE AT DATE OF DEATH $_~3l.J.......S~8b.~.L19~2~_ ,('~ !---y ..'" .A 'Y ;J (8-65) \jw. NWEALTH OF PENNSYLVANIA '<PARTMENT OF REVENUE . J OF COUNTY COLLECTIONS "RITANCE TAX DIVISION OFFICIAL NOTICE OF INHERITANCE TAX "APPRAISEMENT AND ASSESSMENT OF ASSETS NOT SUBJECT TO ADMINISTRATION TO:_---'M;.;;.;I=S;...;;;S---'MA=R.:.:;;;Y---'M;.;;.;I=.;:.NK=..:;..O---,-_ ___(931 MARY STREET LANGELOTH.PENNSYLVANIA 15054 Date:__....JD~e:ll/,;cw.e!o<lmwbJoo!.~eA.r~5....,--Aol....o!9~6Uii9!.....___ County __\{-=-A..::..S.:..:H=I:..:.NG.:...T=-O:...:N~_ County File No._ Bureau FiIe No._t_3_-_~_i::5_.z:"___"_~r-IL _ ~e have received notice that,~~~~~~ on Nov.19 19-$You came into ownership of certain property through ~~ transfer .frQm JOHN tUNlCO,Deceased. Balance as of date of death.$3,584.92 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..Rank Acct.#187...20..~ 144~-01 held in the MELLON NATIONAL RANK t BURGETTSTOWN OI?FfGlE,nURGE'fTSTOWN, rA.,in the names of MISS MARY )UNKO Qr JOHN MI~~O.Opened tgx 9-27.63~ appraised by the Commonwealth,as of the date of death,at $3,584.92 __5_0_%of this amount is taxable at the rate of 15 %. ORIGINAL ASSESSMENT AMENDED ASSESSMENT DATE OF ASSESSMENT TAXABLE AMOUNT LESS:ALLOWED DEBTS NET TAXABLE AMOUNT $__--=1:.J,L!7....::8~2!...!.~4~6:!...-_$-------- AMOUNT OF TAX DU E D If you pay the above amount within three (3)months of the dat;~de~~of the de,tfent,or on or before e.19 you may deduct a discount of 5%of the amount of tax due,or - - - - --l~r3!l-- D This tax became delinquent one year after the date of death of the decedent and,in addition to the tax,statutory interest at the rate of 6%of the tax per annum is also due as of *_ 19 in the amount of *If the tax is not paid by the above date additional interest is due at the rate of 6%per annum until paid TOTAL AMOUNT DUE $267.37 $-==========.::::=::=- APPRAISED BY:...::x~~-ASSESSED BY:'£~.d .dt.~.., (Inheritance Tax Appr~)~r the Commonwealth) INSTRUCTIONS TO TAXPAYERS Make checks or money orders payable to: (over) To insure proper credit to your account this Official Notice must accompany your payment.Mail or bring it to: ______________________________IE·c_.:.II1IIIIIIIII If you have already paid this tax to an executor,administrator,attorney or other personal representative of the decedent for forwarding to the Commonwealth,list below the date paid,name and address of the person to Iwo you made payme-nt,their official title and the amount.••;' Date Paid Name and Address of Payee Official Title •Amount Paid J--. Under certain circumstances,if,after the date of death of t~e decedent,you personally paid funeral expenses or other just debts of the decedent,with funds derived from the property herein taxed,such amounts expended by you may qualify as deductions against the gross value of the property in the computation of tax due.If any such expenditures meet all of the three following tests,it is recommended that you itemize the payments below, execute the affidavit,and return this notice.The Register of Wills will examine the debts claimed and allow those which he determines to be proper.The tax will then be recomputed and you will receive an amended assessment of tax. THE THREE TESTS WHICH MUST BE MET ARE THAT: 1 •You were personally legally responsible for these debts,and 2·You actually paid these debts out of the account or property described above and can furnish proof of such payment,if required,and 3 .These same debts are not also claimed,for tax purposes,by an executor,administrator or other person.al representative of the decedent handling the administration of the general estate of the decedent 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 PENNSYLVANIA) COUNTY O~_ SS: I,hereby certify that the foregoing is a 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 and 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 ...' -.COMMONWEALTH OF PENNSYLVAN IA .DEPARTMENT OF REVENUE BUREAU OF COUNTY,COLLECTIONS HARRISBURG 17127 j January 30,1970 William R.Chaney,Chief Inheritance Tax Division Rooms 243-245 Washington S.E.Corner E.Beau &S. Washington,Pennsylvania Appraiser Trust Bldg. Main Streets 15301 Re: Dear Mr.Chaney: Estate of John Minko Date of Death:11-19-69 County of Washington Enclosed herewith is a copy of a Protest filed in the subject decedent's estate. On January 30,1970,Mr.William S.Brandamore,Director of this Bureau,advised Mrs.Viola Minko,that the Protest has been Denied. According1y,you are authorized to amend the record of this estate to conform therewith. Very truly yours, ~hla~~ Inheritance Tax Division For:William S.Brandamore,Director Bureau of County Collections '--.. ,' ,. '"".. '...... ./~.. ", ,. ;-'"",,". ...' I I 'I .. " I I ,'.. ,. f'..'- .. I "j-I'..I,; " II Protest,· Date Rec'd.'./t)//~(7b'Y Date of Board ACtion{P01bc'", V t ~'.' 0 e ' Member/,'ISustain I Deny c?:>"//514 ('-'"/ &.-);{~/ :9Z-,MJ?3[p / 'final Action -/'t/ ,~ I I " .1 " .---_.~"-""---'...--....-..~_...... lIl.'...:;;..,. January 30,1970 Mrs.Viola Minko 931 Mary Street Langeloth,Pennsylvania 15054 ReI Estate of John Minko Date of Death:11-19.69 County of Washington The Inheritance Tax Protest Board of the Pennsylvania Department of Revenue met on the 23rd day of January,1970,and considered the Protest filed in the above estate.The decision of the Board fol1owsl The Protest filed December 18,1969,in the above matter is hereby Denied.The subject joint bank account is taxable on one-half the balance in the account on the date of death.(Section 241 of the Inheritance and Estate Tax Act of 1961). #~/~ William S.Brandamore,Director Bureau of County Collections For I Warner M.Depuy Secretary of Revenue cc:\Francis J.Gafford,Deputy Attorney General 'william R.Chaney,Chief Appraiser Russell Marino,Register of Wills January 30,1970 William R.Chaney,Chief Appraiser Inheritance Tax Division ' Rooms 243·245 Washington Trust Bldg. S.B.Corner E.Beau &S.Main Streets Washington,Pennsylvania 15301 ..11-..J :!E c::::J -;:J :::0~rn -T'\or--~.{f)C)c:rn I ::r:-(JJ co rn ···1" (I)U}z:-4 rnc:.~rn r··t"'-'0-4 ::v r" C.>.. :z c·~....-0 -"!1 >..~ (')~ -,:-.... 0 ....::0 !"J r Z -0 r 0 vJ~(I)en ,;........,,- ReI Estate of John Minko Date of Peathl 11·19·69 County of Washington Dear Mr.Chaney: Enclosed herewith is a copy of a Protest filed in the subject decedent's estate. On January 30,1970,Mr.William S.Brandamore,Director of this Bureau,advised Mrs.viois Minko,that the Protest has been Denied. Accordingly,you are authorized to amend the record of this estate to conform therewith. Very truly yours, Joseph F.Shamay,Chief Inheritance Tax Division ForI William S.Brandamore,Director Bureau of County Collections JFS/rg Encs. cc:Russell Marino,Register of Wills January 30,1970 Mrs.Viola Minko 931 Mary Street Langeloth,Pennsylvania 15054 ...,-~ -..l , -.::;:J C'-->-fTI ;;0 (f)c;")c:-r'1 r-fT1:J:-en o:l .-(Il «(J rnz-I rnG'.'/T1 ~..~.-t ;1"ro 00-0 -0 ..."'--,.,J::-....0 p'"-"'" 0 ~;u--rvr-z"r-01>-(f)<.o.Jen Rei Estate of John Minko Date of Death:11-19-69 p,ounty of Washington The Inheritance Tax Protest Board of the Pennsylvania Department of Revenue met on the 23rd day of January,1970.and considered the Protest filed 1n the above estate.The decision of the Board foilowsl The Protest filed December 18,1969,in the above matter 1s hereby Denied.The subject joint bank account is taxable on one-half the balance in the account on the date of death.(Section 241 of the Inheritance and Bstate Tax Act of 1961). ~~~~ William S.Brandamore,Director Bureau of County Collections Vorl Warner M.Depuy Secretary of Revenue cc\:ranciS J.Gafford,Deputy Attorney General William R.Chaney,Chief Appraiser ussell Marino,Register of Wills "aRM REO·14 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE HARRISeURG,PA.17127 r "\ l ~)'~~"' U,S,POSTAGF~A"'OUN1~" .06 Fonn RCC-2 DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRJSBUltG.PENNA.17127 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE ¥..~.:t:'..:.:P.:~.~.y ~.9...7...•....•!.~.Q. c ,. COUNTY WA$.fI.!N.Q.T..Q.N... FILE NO 6..3...~..7.Q.~.l~..9... JOHN MINKO LANGELOTHWhereas,late of . in the County of ~~.~~.!..~~!..~.~Commonwealth of Pennsylvania,having died on th nun 19th d f Nov 19 69 .d d d f t te..........................ay 0 .seIze an possesse 0 an es a e ......................................................................................................................, subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,W.R.CHANEY an appraiser duly appointed according to law,......................................................................................................................................., having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix the cash value of all 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. Unit AppraisementDescriptionofAssetValuesMadeforInheritance Tax Purpo.c. $ .TT HRT,n PERS ... I -- Jt.Bank Acct.#187-20-1442-01 held in the MELLON NATIONAL BANK,BURGETTSTOWN OFFICE,BURGETTSTOW ~,PA. in the names of MISS MARY MINKO or JOHN MINKO.Opened 9-27-6 ._-f.--- Balance as of date of death,$3,584.92 One-half taxable 1.782 46 - - form:v~~hbl:e:::~;.w~~~~~.~.~o~e~~~~~~~~~~?-:~~~~~ti~~~~el~n~~ Appraiser ..·....···..·········..··························7·..······............................................~............................. ).~(Kum!:1~d Street)~_ .....................................·················....~·i~t···oiii'l········..........·....··......,Penna. - WASHINGTON COU'llty '- RESIDENT INHERITANCE TAX APPRAISEMENT Estate of J OHN"M.l.,NKQ"" Deceased, Late of LANGELOTH Date of Death,"",,,,NQY,,!,,,,J9.,1969 Appraisement Docket Vol '"'''''3'8'''''''''''''''''''''''''''''",. Page,"""""",,,,,,,...,,...,,.,,,,,,,,,,,,No.""".6.3.~,7,O.,=,,1,8,9.. Filed in Register's OfJice,..,2,~"..""19,,,,7'O Amount of tax due,$""......""""""...."..""..".."""......""""".". DEPARTMENT OF REVENUE Received, Examined and Approved,""",,,..,,,,,,,,,,,,""...,,,,,,,..,,..,,,,,,..,,,,,,, Wrote abo.ut Appraisement, "Appeal f1'am Appra;sement,""",,,,,......",,,,,,...,.,,....,,,,....,,..,,. Entered and charged,..".""."."."""""".....".""."".."...".... -----------------------------------------------_.---