HomeMy WebLinkAboutOC1970-0245 - ESTATE OF POPOVICHRCC-43 (5-65)
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NOTE:TO BE SUBMITTED IN TRIPLICATE
Pennsylvania Department of Revenue
Bureau of County Collections
26 S.4th Street
Harrisburg,Pennsylvania
Dear Sir:
Pursuant to Section 742,Pennsylvania Inheritance and Estate Tax Act of 1961,
we herewith submit the following report:
NAME OF REPORTING
FINANCIAL INSTITUTION \iestern PeI'.na.Nationa.l Bank
ADDRESS California,,Ii/a.15419 .,'t .
ACCOUNT NO.OF JOINT,
TRUST OR INVESTMENT DEPOSIT__600..:;.;....:,.7 '---_
NAMES ON ACCOUNTORINVESTMENT steve r'opovich or John Popovtch or
=-====El:-J._·Z-:CJ.=be=t=h=\=··lo=t=h:::er:=s=p=o=or=!=---:;~--_:__~DE~~~~~~~O~~~~VE:S~~~OR,St.""Popovich A
ADDRESS Box 402,Daisytol'ln,ra.15427
DATE OF DEATH Dec.16.1969
SURVIVING DEPOSITOR,
BENEFICIARY OR INVESTOR John Popovich and Elizabeth Wotherspoon
ADDRESS -=Bo:.=:.x.-=J:::.::..O;:::::.~L'-=D;.::a.::::.is::.::;;vt,-=':.,::OWI,:.:.:.:.:Jl,~Pa~.~l!1!.:.5/"'::t=:,2:...1.7 _
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1
RELATIONSHIP TO DECEDENT Son and Daughter
DATE DEPOSIT OR INVESTMENT
WAS ESTABLISHED Sept.'{,1968 v
BALANCE,INCLUDING INTEREST
DUE,AT DATE OF DEATH $7-.,;,t_3_5J_+._l5__~~_
D';r.:~~r ft~\~;~l j /j ~fi t (i'n,'j'~l.'.~~r-:J ,.-/f!/../1 ~f.()
3 __/C-7C1 /1 3.j-Jt-
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OFFICIAL NOTICE OF INHERITANCE TAX
APPRAtW:vIEIH AND ASSESSMENT OF
ASSETS NOT SUBJECT TO ADMINISTRATION
Date:---:df1l:1'ltttt'l'.."..4~I--Ql!Ul---January?,19'19
County _---!l\i.wl!.!lllS:4.lH....INwG!!.ATU!O~Nl....__
County File No._
Bureau File No._
__D_A_I~TOWNt PENNSnVANIA 15427
TO:JOHN POPOVICH &ELIZABETH WOTHERSPOON
BOX 402
oNWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE •
BUREAU OF COUNTY COLLECTIONS
."INHERITANCE TAX DIVISION
Under the Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania such transfers are taxable
and the liability for the payment of the inheritance tax due is imposed upon you,as transferee.
The property on which tax ishereby ass.essed consists of:Jt.BankA'oct.#6001 held in th~
WESTERN PENNA""NATIONALIJANK ~CALIFORNIA OFFICE,OAtIFORNIA,PA.,in the
names of STEVE POPOVICH or JOHN POPOVICH OJ·EtIZABETHWOTHERSPOON.Opened
9.7:"68•.Balance as of date of death,$~7""".!:i!.:35~4:L!·.!..o!l!o.!o5!.....-_
appraised by the Commonwealth,as of the date of death,at $1.3S4~1S
1/3 Ii 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
$--------
AMOUNT OF TAX DUE 147.08
D If you pay the above amount within three (3)months
of the date of death of the decedent,or on or
before Mar.16 19 70 you may deduct a
discount of 5%of the amount of tax due,or
D This tax became delinquent one year after the date
of death of the decedent and,in addition to the
tax,statutory interest at the rate of 6%of the tax
per annum is also due as of *_
19 in the amount of ----------
RUCTIONS TO TAXPAYERS
ASSESSED BY:_
(Agent for the Commonwealth)
$:=:=======:::==::=--147.08$
APPRAISED BY:_~~~,,£.~~~~-
*If the tax is not paid by the above date additional
interest is due at the rate of 6%per annum unti I
paid
TOTAL AMOUNT DUE
Make checks or money orders payable to:To insure proper credit to your account
this Official Notice must accompany
your payment.Mai I or bring it to:
(over)
If you have already paid this tax to an executor,administrator,attorney or other personal representative 0
decedent for forwarding to the Commo'nwealth,list below the date paid,name and address of the person to
you made payment,their official title and the amount.'.••
0.:"-~_...
Date Paid Name and Address of Payee Official Title Amount Paid
.,
Under certain circumstances,if,after the date of death of the decedent,you personally paid funeral expenses
or other just debts of the decedent,with funds derived from the property herein taxed,such amounts expended
by you may qualify as deductions against the gross value of the property in the computation of tax due.If any
such expenditures meet all of the three following tests,it is recommended that you itemize the payments below,
execute the affidavit,and return this notice.The Register of Wills will examine the debts claimed and allow
those which he determines to be proper.The tax will then be recomputed and you will receive an amended
assessment of tax.
THE THREE TESTS WHICH MUST BE MET ARE THAT:
1 •You were personally legally responsible for these debts,and
2-You actually paid these debts out of the account or property described above and can furnish proof
of such payment,if required,and .,
3-These same debts are not also claimed,for tax purposes,by an executor,administrator or other
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 Paye~Description of Obligation Amount Paid
TOTAL $
(attach separate sheet if requ ired)
COMMONWEALTH OF PENNSYLVANIA)
COUNTY 01=:_
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 $-----~--o
.Date of Approval:_
Register of Wills
!lCC-62 (12-66)THIS FORM REQUIRED IN ALL ESTATES WITH GROSS ASSETS UNDER $10,000,UNDER SECTION 701 OF ACT OF JUNE 16,1961,J'VE .JANUARY 1,1962.(FILE IN DUPLICATE WITH COPY OF WILL ATTACHED)-
·OFFICE OF THE REGISTER OF \'VILLS
County of .W~.~:{I.l)'fOr.Q~.....,...:...Box 53
J.9R1'f.P.Qli'PXl{::,H;,..,;of .W~.s.t .13.r.QWJl!;ly.i)..J-~.~.P.ElJ;ll1.syl:v.a,n.i.a,.
(Name)(Address)
being duly ~~_'?EE .according to law,deposes and says thatthe is the ~_~~g_~~~_~_t _
(Exec.,Adm.,Legatee,Etc.)
Box 97
of the estate oro_T~_Y.E_._P-_Q_:P...Q_Y.J.,(;_tl~__JHL"'L____whose last residence was __J!..~JJUJ_Q.W.:!1~__.P-_(l_!l(_J]._~).Y_:tY-~_ni~_(No.)StreetWashingtonCounty
P ~J]._n.s..Y..AJl~_nJ_~.deceased,and that the whole of the estate of said decedent,who died .l_~Ll(DQi.)fHL_--__--
(CitY.Borough or Township)ate
consisted of:
REAL PROPERTY
REAL PROPERTY IN PENNSYLVANIA,WITH STATEMENT OF MORTGAGE ENCUMBRAN<i:ES 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 ALL that certain tract of land situate in West Pike
Run Township,Washington County,Pennsylvania,bounded and de-
BEGINNING at a point on the easterly side of a certain
at the terminus of the folloWipg two:(2)courses and distances,
viz:Running from an iron pin mark~ng the southwesterly corner
of the original tract,known as the Anderson Jeffries tract,
having an original area of 115~352 acres,of which the tract
hereb described is a art North nine de ee ho.West (N.9 03'W.)fourteen hundred seven and one tenth
aforesaid,and thence along said side of said street,South
s s one
hundred eighty aQd no tenths (180.0)feet to said beginning
point;thence from said point of beginning by a line through
the original tract North seventy=two de rees fort -two minutes
East (N.72 42'E.)one hundred twenty and no tenths (120.0)
alley twenty (20)feet wide;thence through the original tract
minutes East (S.170 18'E.)sixty and no tenths (60.0)feet
:&J!SC)R:al~:.to a point;thence by a line t~rough the original tract,South
o
hundred twenty and no tentiE (129.0)feet to a point on the
e s er S1 e 0 enc roug e or1g1n
tract along said street"North seventeen degrees
eighteen minutes 18'W.)sixty and no tenths (60.0)
feet to a oint the BEGINNING.
CONTAINING 0.165 oL-an acre."
UNDER AND SUBJECT to the same e~ce tion reservation and
restrictions as set forth in prior deeds of record.
BEING the same rem~ses conve ~d to Steve Po ovich and
Elizabeth PopOVich,his wife,by Pittsburgh Consolidation Coal
recorded in the Recorder's Office of Washington County,.
Estimated -
Value
$1 000.00
,I
PERSONAL PROPERTY -NONE
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
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 account,account number and the exact name or names in
which the account is registered.
,.
Jointly Held Property Estimate
Value..
.To;n+.RanK A ('.('.Olln+.No nOO7 We~t.p-'rn P<:>Y'lY'l<:!vlvania Nat.'iona r Bank $2 451.38 .
California Office Ca 1 if0 r n ia •Pennsvlvania in the names of 610~
I ~Steve Popovich or John Ponovich or Elizabeth Wothersooon.This
account was ouened on Sentember 7 1968.The amount in the
account was $7,354.15,1/3 of which is taxa ble.
e;PPhI~tI\9-7-£'%
"..J'
-
.Transfers within TWO YEARS Prior to Death
"tv 1fV---
..-,
,
:
--
That at the time of death there was no safe deposit box registered ih decedent's individual name,or jointly wit~,or as agent or deputy of
another,or in decedent's individual name,with right of'access by ano~her as agent or deputy,with the exception of the following:-
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT_.
fl\t~
-
I
BENEFICIARIES
I
BENEFICIARIES AND ADDRESSES
RELATIONSHIP"SURVIVED AGE OF LIFE
(If step-children or TENANTS OR INTEREST OF
(State full names of all and their addresses who have illegitimate children DECEDENT ANNUITANTS BENEFICIARYSTATEYESaninterest,vested,contingent or otherwise,in estate.)are involved,set OR NO AT DEATH OF IN ESTATE
forth this fact.)DECEDENT
STEVE POPOVICH,JR.SON YES
12918 Irwin Street
Cleveland.Ohio 44135
..
-,JOHN POPOVICH SON YES
Box 53
West Brownsville,Penna.,
Eli zabeth Wotherspoon nA 11TH'~:H Y'R~
Box 85
Marianna.Pennsylvania
MARY WRIGHT DA UGHTER Y'R~
Box R.D.tl2
Brownsville Pennsylvania
......._----------------------~----_._._--_._----
.:T-=:~~DEBTS AND DEDUCTIONS CLAIMED .
NOTE'List first five items in th~spac~s.$o provided,observe notations thereon,and instructions.
DEBT OR CLAIM NATURE OF SAME AMOUNT THIS COLUMN,------=--~-.e-----------.-------------------,--------,--jpfKEGISTERONLY
Skirpan Funeral Home
Brownsville,Penna Funeral expenses paid $1,521 00 $
Family exemption (will not be allowed unless
decedent died residing with a spouse or children.)
Patrono Cei~ler &Erlwards
Administration Expenses *
Counsel fees *7!,)bo
,,'
Fiduciary commission *
OTHER DEBTS AND CLAIMS
(*)See Note below
Russell Marino,
Register of Wills
Pro ba teof Will 9 50
RussElll Marino,
Register of Wills
~iling Inventory and Debts &
~xpenses
3 00
Total II ~Dg 150
(Street Number)Box 53
.W~.e:t ar,Qw.J;l.f~Y.i.:U..~4 ..P.e.nnCl..
(City or Town and State)
No",Th."tat.ag,·re,to ad,i"tho R.gi,'"of Will,If tho =ount adually paid in "ttl.m.nt o:~mi"ion"d.ht I'",..",.
or less than the estimated amount claimed and allowed.'•
Subscribed and sworn to before me this.. . . . . . . . . . . . . . . . . . . . ..:~.(Executor-Administrator)
POPOVICH~t'w.....~,:;;~r:Ll~.:r:y.,19.7.0
. . • ..•....•.PW,":L·IS·I:.:SlfROYE
California,Washin on Co.,Pa.
My Commission Expires
Jenuary 29,1971
Having been duly sworn ac.c<:r9J:ng to la~-:by./certify that the above appraisement is made in conformity with law on this
....................dc;.z.t:....day of /X.~..QJ ·-'R ·~?..~'
.........,.....~..~.....~..
.-Appr 5 r
In the event that any future interest in this estate is transfelTed in possession 01'enjoyment to collateI'he's of the decedent after the
expiration of any estate for life 01'for years,the Commonwealth hereby expressly reserves the right to appral and assess transfer'inheri-
tance taxes at the lawful collateral rate on any such future interest.
epresents the ~.....allowed a~a deduction.
/~~···...•·.•..0·· ·..·.·.
Register of Wills
REPORT OF ~GIS'I:it OF
I,the undersigned duly elected Register of Wills in and for.. . . ... .,.County,Pennsylvania,do respectfully
report that I have allowed debts and deductions in the amounts claim d by depone ,except as to those items where a greater or lesser amount
is et forth in the last column to the right in said schedule above,which greater or es l'amo
L......_
.~
~.,.,
~
--.J-,::::::0.c:::>---;:TTl 74,=z f--c:::=-~°cn
:::>::l.......if>c.n flf
-;z ---;t"f'l --(2)m r---0-f;7Jr-
0 '.2:0 }'C -0-..,.
:::r0;.:."-'""!';;:;p0....--(A.J.,-z-U'-o
~»fJ>
0:::>
OF THE
ESTATE OF
j
-~--1
!
·f
IN THE
INo Year .
REPORT AND APPRAISAL
MATTER OF THE APPRAISEMENT
.S.~~Y.~.?ql?9X~9.~~..s.~t ••••••••••••••
Deceased
Fonn No.RCC-62 (12-66)
Will
Administration
Late of \y~.E;1'..~l J(;E.•~:U:tj.'r.QWNJUU.P....
Commonwealth of Pennsylvania
County of .W4::>.I:I1NM~ON .
RCC-81 (2-64)
COMMONWEALTH OF PENNSYLVAN~A
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILING OF APPRAISEMENT
JOHN POPOVICH Infonnant
IN YOUR REPLY PLEA8E
REFER TO
j
In Re:Est ate of -=S-=T-=EVE:.::..:=_=-Po:..:P~O~VI:...=..:C_=H;;..:,_S.:..;R..:..._
_____.-,;W~A.:.::S:..:H::.I:..:..NG=-TO:.:..:..N:_..County -File No.63-70-245
Dear Mr.Popovich:
You are hereby notified that the original
appraisement in the estate of Steve Popovich.Sr.
has been filed in the office of the Register of Wills qf Washington
County on Mareh 26 ,19~.Said appraisement reflects the
following valuations:
Real Estate _~__--,l:=...:z..:O~O::.;:O:..%•...::O..:::.O _
Jt.Held ~.__=-2z.::.4t...::5=1.:...3c8:..-__
Transfers ....,.-__
Total -...,_3LJ.L:;l4.....5:.=1........L3.:=.8 _
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 (8%)percent per annum is charged.
Any party in interest who is aggrieved by an appraisement may
appeal therefrom as provided by law.
Dat e --'M:..:!ar<=-::c<.:.ho....==2~6~,....:1=..9'-J7..:;O:.-__
Titlev·~.R.CHANEY
DATE OF DEATH:December 16,1969
Note:This is not a bill.
...'
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDEN'r
SUMMARY
Estate of POP:...:O~VI=CH~'l.-.---=-ST:=:;E::..;VE:..:=-_...::S~R:.:..DATE OF DEATH 12-16-69
(Last Name)(First Name)(Initial)
FILE NO.63-70-245
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".
lli ~~(C
INHERITANCE TAX APPRAISER
03-26-70
12-16-69
Dated:---...=.o<.-':"':-'i-..:,-.::.-~-~-
REPORT OF THE REGISTER OF WILLS
.1-UIX-uu
2.45J 38
-~383,45...
1.601:1)0
1,84~88
VALUE AS APPRAISED VALUE AS REAPPRAISED
$$-------1--
1 842 88
Dated:__--=0"'3-....;2=6-"-'-7..=.0 _
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
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",which grea er or lesser amount represents the sum
allowed as a deduction.
Valuation of life estates or
COMPUTATION OF TAXFORUSEOFREGISTERONLY
Tax on $---------,--:+--:-:--A
Tax on $1.8J..2 88 ~
Tax on $5%
Tax on $10%
Tax on $15%
Exemptions *
Total Estate ---J~-
TOTAL TAX
$-------:"...",...,=---'-".,-.,~
$-=1=..10=-+..c...58:::-.-
$--------1--
$-------+--
$-------+--
$---1.__
Paid In Full (3-11-70)
(*)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 $----~
AMOUNT OF ESTATE TAX ASSESSED $--------"1-
Estate tax paid $--..Il-
BALANCE DUE $-----JL-
Add interest at rate of 6%from
-----Ito-----$----~t=
TOTAL TAX BALANCE $-----~.
PAID $...J
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.
Will
Administration !No.
IN THE
Year .
MATTER OF THE APPRAISEMENT
·OF THE
ESTATE OF
STEVE POPOVICH SR.
Deceased
Late of ....WE;S'l'PI.I\E.IllJN.TVfF'!'
,
County of .)IASI:IJ:NGJ'QN .
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
I
."
COUNTY j~'3.:~h!pg.~.<?~.
FILE NO..93..:::::7.9:=?4.2 ..
Fonn RCC-2
.DEPARTMENT OF REVENUE,
BUREAU OF COUNTY COLLECTIO~SI
HARRISBURG.PENNA.17127
COMMONWEALTH OF PENNSYLVANIA•
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE lfurch 26 1970.........................................L .
Whereas,p..t..~.y~p..9.p.9.y;j,.9.h.J ~.~.~late of y.r~.p.t r;tt.~~1,lP.::r'~.~..
in the County of Wa.s.bingt.m Commonwealth of Pennsylvania,having died on
the 16 t.h day of D.e.c.emhe.r 19 9.9..,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore I vI R Chaney n appraiser d ly ppo'nted c rdi g t I,,.............................................................................................................,a u a 1 ac 0 n 0 aw,I
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 AppraisemantDescriptionofAssetValuesMadeforInheritanceTaxPurposes ,
$
,REALTY:
I
All that certa:in tract of land situate in 'Ivest -
Pike Run TOIl1Tls hip.1"1ashington County,Pennsy1vania,
fully described in Deed Book 723,rage 508.1,000 00more I
I
I
I
JT.HELD:,
38 ,
Seec of appra iserrent filed.2,451 Icop
I
I
I
"
,
I
,
,
I
I
Tot::!l 383.451
Having been duly sworn according to law,I do hereby certify that the above appraisement is made in con-
formity with law on this .....................................................day of ........................................................................................................................................19 ............
....................................................,...
Appraiser
......................................................................................................,.............,......"".
(lfumber and Str~et)
..,......,..........................."..,..................".........,....,..",.................................,Penna.(Post OfIlee)
v.JA$fl):I~G'I'ON County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
...$IrE~PQPQV:I:.GIJ,$~~.
Deceased.
Late of
.vlES1'...Y:J:~RY.N 'I.'WP".
Date of Death,D.~.c..~.m:b.~.:r.15"..l.9.6..9 .
Appraisemcl!t Docket Vol.,d..?t ..
Page,£~.:.J.{No..6.3.~7.Q:~~~.45....
Filed in Register's O[fice,...J14.:r..9.h ...?9..L.J97.Q ..
Amount of tax due,?J .
DEPARTMENT OF REVENUE
Received,
Examined and Approved,..
Wrote abo.ut Appraisement,
Appeal f"om Appraisement,.
Entered and charged,..
It
..
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