HomeMy WebLinkAboutOC1970-0417 - ESTATE OF WALKER~
RCC-39 (5-68)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of ~'lALKER ,
(Last Name)
BERTRAH
(First Name)
K.
(Initial)
DATE OF DEATH 4-10-70 FILE NO.63-70-417
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of \vashington
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:__8_-_0.;...7.;...-_7.;...0.::...-_PRAI~~
REPORT OF THE REGISTER OF WILLS
VALUE AS APPRAISED VALUE AS REAPPRAISED
$6 000 00 $+-_
9 900 75
75,324 9975,324 99
Dated:_---..::8::....-.....:0~7!--_'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",'ch greater or lesser amount represents the sum
allowed as a deduction.
Valuation of life estates or
COMPUTATION OF TAXFORUSEOFREGISTERONLY
Tax on $------------l~-2%
Tax on $-----------1--6%
Tax on $-----------1--5%
Tax on $11l.!Z:,
Tax on $75 -,24 99 L15%~ExemPtions=======~~=~
Total Estate---...4-__
TOTAL TAX
$--------4---
$--------4---
$------~--
$-----=--=--=-:=-='"-=-.....,.-$__~1d....16..+-=2:!..=1:q~R...L.:74:L..
$....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 $---Jl-$-',.
BALANCE DUE L-
Add interest at rate of 6%from E
------lto-----$-----~.
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.
Will !...No.AdminIstration
IN THE
year .
~
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
BERTRAM:K.'iv"ALKER
Deceased
WEST PIKE RUNE T1vP.Late of ....'".
County of vlASHINGTON
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
Fonn RCC-2...............4.y..g1J..s..t.........7...,.......19..7.Q...................j COMMONWEALTH OF PENNSYLVANIA DATE.
DEPARTMENT OF RF;VENtJE.RESIDENT INHERITANCE TAX
.,~.............Jt.~.~.h.~.~g.~..~.!1............................BUREAU OF COUNTY COLLECTIONS COUNTY
HARRISBURG,PENNA.17127 APPRAISEMENT
FILE NO...........:::....§.~.=..7.Q.::.4J ..7....................................
Whereas,...................B..~.r.t..r..~.m....K.......W.~lk~.r...........................................................late of .........................l~l.e..s.t.....P.ike....Run.e.....Twp.......
in the County of ................................W..a.s.hingt.Q.n.............................................................Commonwealth of Pennsylvania,having died on
the ....................................1.Q.....t..h.......................................day of ............A.Pt.t.J.............................................19..7.9..,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,.................................Ji...~..R~.......G.h.g,.n~.y.....................................................,an appraiser duly appointed according to law,
haying been designated to make a fair and conscionable appraisement of the said estate,and to assess and fi..'(
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 transferinheritancetaxesatthelawfulcollateralrateonanysuchfutureinterest.
Unit AppraisementDescriptionofAuetValue.Made for Inheritance
Tax Purpole.
$
REALTY:
s""""("'l'IT"I"IT nf SC''h''''rl111 """A"At-t-:lC''h""r1 t-n :l nnr):!;C!6 000 00......
PERSONAl,TV:
Spp C'nnv of Schedule "B"attached to annraisement 79 900 75
,,
Tot:al R.c;qOO 7c;
fonn~;v;;:~hb::::~h:SW~~Cco~;o~e~~b~Ov~iS~7~~~~
AppralBe .
··..·~··········ff··········..·:····..........·....··..··········............................................................
.(K~d Str••
···············..c,····<······d'.,,:.............:::..............Penna.(Post Office)
.....................'vA6HIN.GIQN .County
..
\.
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
BERTRAM K.\lALKER
Deceased.
Late of
WEST PIKE RUN T1'lP.
Date of Death,Ap ril 10.,p.7.0 ..
Appraisement Docket Vol.,d ..
Page,?s.."=.I..No §.J~.7.9.~.417..
Filed in Register's Office,.A'!J.g:u.§.t.......7....19 .....7.0
Amount of tax due,y;.
DEPARTMENT OF REVENUE
Received,
Examined and Approved,..
Wrote abo.ut Appra.isement,
Appeal f"om Appraisement,.
Entered and charged,.
."
'.
~
,....
I -"-'--~~""._-,.,.",....................~.~I i ,..,k ....'-;................,'~..'.....~:.,"..4,.'_'A
j
LAST WILL AND TESTAMENT
I,BERTRAM K.(v!\LKER,now /tu-irUl1.g -in (OM.t P.iJU!,Ru.n TCWlUlup,
TeAtame.l1t,and he.te.e.by /te.VO(2e.ill to/tmoL WillA an.d Cod-ic<.t6 h<Uc.e.:tofloJr..e.made.
••~•<j •••.i ~<',0
bl!me..
FIRST:I (fit'te.ct tha;t m~f e.x.e.c.tLtJUc.e.fl he.fr..e.bl,afl;teJL name.d !~a!j all mu
.fU6,t de.b.:t5 and tUl1.e.fr..al e.xre.lUu af.J /.)0011.af.J c.on\Je.n.-ie.l1.,t a6,teJr.m!!de.a.:th.
SECOl'tO:I g-i\Je.,de.\J-tfJe.and be.que.a;th to IAoAgMe.:t IAe.flZMO.6 o~
Va~~town,R.V.#1,.:the.~um On $500.00.
THIRD:I g-ive.,de.v-tfJ e.and !Jf'.fIue,ath unto mu be.f..o\Je.d flJ..-f.l:te.Jt.,Lo/te.na.
W.He.n.dJr.~{,pJr..e.f.J e.ntiy a Jr..e.f.J-ide.11t 06 c)Jr.lando,Ff..o!U.da my e.ntJ.,/te.-iltte.fr..e.f.Jt .~.n.
.:the.dwe...W.ng and f..o.:t at 512 South Magnolia Ave.l'tue.,Ote.f..ando,Ff..o!U.da.
I g.Lve.,de.v-tfJ e.and be.qu.e.a;th.W1XO In!!be.f.ove.d fl-tfJ.:te.Jr..,
.'.-!.~~.~',~!
FOURTH:
LOlr.e.na W.He.ndJr.I!,m!{umii.v-ide.d oVl,e.-haf..6 J..1't.:te.tr..e.f.J~-:i.n .:te.n (70)-6hMe.f.J 06
~'t~l j~.~"j'.'
Gou.f.d,Inc..,Cvr..tJ.,Mc.ate.No.CO -05214 al1d-6-ix.(6)ft'aMe.11tf.J Ce.tr.;ttni.cate.
.o,L6.:teA,Lotr..e.n.a W.He.ndJr.y,-tfJ .:t~le.oWne.tr..06 a one.-hal~bl.te.tr..eJd tJte.te.eJ.,VI.).I...
g-iv~,de.vi),e.~nd beque.ath ul1to m~,be.f..ove.d .o.w:te./t,.LoJr.e.I1.a W.He.n.dJr..!I,m!!
undi.vi.de.d one.-haln -i11te.te.e-f.l:t -in fJh.Me.f.J -iJ1 BOfJ:toJ1.-FW1d.:m(f wtcUv.<.cle.d one.-
.""
ho..e.!:J..I1te.Jr..e.f.J.:t b1..6ItM~~~n Coc.a Cof..a,;and E-tghte.e.n (1 &1 .6hMe..6 06 Co.eumb.La
GM,CeJr;t{·M~a..te.No.eN'615894,aVId .&av-iVlgfl acc.ount .{.n .:the.Galla.:ti.,'t f-JaUOI'Lalo.'/.,
Banfz.,-in &OWI1-f.l v.ille.,Pe.n.n.6 y.f.van.-ia.
FIFTH:I g-ive.,de.v,{-f.le.and be.Que.ath wtto m!.!be.love.d f.!.w.:te.tr..,LotLe.Yl.a
W.He.l1dJty,ol'l.e.-hal6 06 my J...l1teJr.e..6.:t -iJ1..:the."Age.l1cy Ac.c.ow1:t"-i11 .:the U!UOI1.
.ttl1to my be.f..ove.d fJ-tfJ:te.tr..,MMy W.LI!nJ1.06 Motr..JL.i..6ville.,Pe.J1.Mu.f'.vaMa,one.-fou.Jr..:th
t c.
,0 f..,my -in.:te.Jr..eA.:t -in .:the.fJ Md Ag e.nc.ff Ac.c.owtt and .to my nephe.uJ,~,taltf..e.(I G.11e.nO~'ltf
One.-hOtlJt.:th 06 my bl.:t.e.Jr..e.f.J.:t -in..:the.Mud Age.ncll Acc.ouY/x.
,:
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:~.;.f.'~.'.. t•.,-"-"'_¥";-'''''~~-->'''~~'-'.'~'.''''''-'-.••-'"~
1..__L_.'~"
-~---~-'~'~l""*'--=·~='N'~;;·~_~·=:;=~:=~~~"::'''¥.;~~~~I~_.;...
SIXTH:I g-i.ve,de.v.{-6e and beo.ueath unto my bef..ove.d ,6-i./.,teJr..,Mcvtll
PenM1rtvaMa..'.".
SEVENTH:I g.i..ve,devL6e.and beqc{e.ath unto mrJ be.loved .6.u,teJt,
LoJte.na IV.He.nd!r.!!the.:t1JJo 12l fW1J.!.>u and 27~aCJtu 0()fund 6oJtmor1.!J 06 J.(,).
Wall,01.:tJtact,and the.B &0 Jt-i.gItt 06 way.
ETGHTH:I g-i.ve.,devL6e andbe.qu.ea:th to Inf./.6.u,tOt,LoJte.na W.He.V1dJttj,
.my ThundeJr..b-Ur.d C.M•
.NINTH:I g..tve,dev.u,e and be.que.ath :to mlf l1e.rheuJ,S:tal1le.u G.He.nd!r.y,
mrl FO)1..d COl1.ve![.:table C.M.
TENTH:
m!!Mode.l HAil FoJtd.
T g..tve,de.v.u,e and beou.ea:th to inrI H.e.phew,Stan.e./'.l.f G.He.l1dJtr,l,
ELEVENTH:
Hend!r.~!,my poc.k.e.:t watc.h and othe.Jt ne.Morr.al e.66e.c.:a,;a.6 we.ll a.6 Sav..tl1g.6
CeJr..tiMc.atu No.Y-9171 "Y-9172,Y-9174 in the Ga.tf.a.til'l.Na;t{.onal Battlz /n
Btz.owrtO ville,and Mve 15l U.S.Ttr.e.a.outz.~(Boncl.6.·
Tft'ELFTH:I diJte.ct t!to..:t mil,tAueR,btac..totz.llnd otfte.tz.:toof..6 be.le6t
on the home.naJun 60Jt the.Me.06 al1!.fOI1e.On the.6a.m.Le.y opeJtctU.ng :the.nMm;..t11
eat>e.J..;t .u,not ope.tz.ate.d brJ one.0 ft the frami.i.y the.n m~l .tJtuc.k.,:.tJr..ac.toJt and otheJt
toofA,T g,[ve,de.v.u,e.and be.qu.e.cttlt :to my ner-hec!),Stan.ley G.Hendtz.[f.
THIRTENTH:All the.Jte..6:t,tz.e-6J.due.and Jtemo.i.l'l.deJr..0 ~J11!,(e.-/):ta.te,JtC'.al,
pe.Monal and mi..xe.d,and whvu!.-6oe.ve.tz.f.JUuate.,1 gJ.ve,dev.u,e and be.au.e.atlt
one.-ha.t&in:teJtut tlte.tz.e.06 to mlf be.e.ove.d i,-iJ.de.Jt,LOh.e.ltd W./-fr.nd/w,and one.-hatn
theJr..e06 to my be.love.d f.:lL6:te.Jt,,I,IM,'"(I).l.!fnn•
FOURTEENTH:In ea.6e my f.JL6tfV'1..,LO/re.na W.He.nd!r.l!,f.:lhould Y-l![.e.de.c.e.a.oe.
me.the.n e.veJtl/tlung g-<-ve.n,de.vJ..J..ed and bequ.e.athe.d heJr..eA.n.:to mlf f.JJ..J..te.Jt,LOILe.n.a.
W.He.nd,'ty,I g..tve.,devL6e.and be.oue.a:th:to m!!nepfle(IJk Stan.te.r'G.HeJ1d!r.y.
I he.tz.e.by appo..tnt my be,loved -bL6teJt,Lolt.el'la W.He.ndJtrr and my
b~ove.d !:...[J.:,teJr..,MaJu((lJ.Lynn,a.o Exe.C.1L:tJtJ.C.U 00 tf1)h(l,f.Lte..
The -6 Md EXec.l~tJt.[c.e./~.6 ha.e-e.not be ILequ..ttz.<'..d to 6uJl.Vl--W 11 ai'll!bond oJt
J.:,(?..c.uJl.·V:u nOft the ptz.opeJr..cU.A C.hMge.0It the.J.Jt dcLtiC'.-/)ab ExecutJr,[c.e-6,e.Uhe,f[...tIt
/I •
,I fteJLe.by au;tJlO!U.ze.a.ltd e.mpowe./t.my 1:>aJ.d Exec.u:fJt,{cef."Olt t:fte.Ut
-6uc.c.ef.,J:,olt O/t.!:>uc.c.e.-6J:,011..6 ,:to -6e.RJ..,e.xchanoe.,moJt:toage,ie.Me.Olt otlte_fuJJ.i..M!..
~MPO-6(J.06 the.wltof..e.Ole..an£!rJaJl.:t Oh my M.ta.te.,(fJ{W•.:tf.n(J.1t Il.e.a.t 011.neJt6011.a1,
(1;t pub lie Olt pJt,{va;te.-6o.le.,and W'ion -6ueh :te.ILm-6 M tJr:1f'..U ma~(de.(',m pILopeJe..,ami
60ft :the.be.-O:t-tn-teJte.1:J:t On 1711(e.1:J:ta-te.,and :to exe.c.u.:te.,m~h.llowte.dge.and de.Uve.n
anI}and a..e.t .ht6tJtWile.rt:t-6 ne.eef.,f.,a.!t'J and pfwpe.IL "to :CaJlJt0f!out f.,ueh pOtlleJL,and
ne.cef.,.6 tVU·{:to .:the.admLI1M:fJtaUon 0 ~mu e.A :ta.:te.((.6 he.ILei,n..6 e.:t out.••~,!
IN (rJlnJESS WHEPEOF,r,BERTRAM K.WALKER,have.to tJUJ.>,my LM:t
(and tf1.e,)
.(lUU and Te..otame.l1.:t,eOll.6..u,;fil1g 0 n:t/~.two al1.d pILe.eec:Ul1g page..o,.typeJ.vr...LUe.n
Ol't one..6-i..de.only,.6ub.6eJribe.d my name.aI1d.6e.:t.ma M'..C(J!..at .:the eJtd helteof:th05
/,!:dctr!'0 t\re b ~:",_,7970•
THE FOREGOI NG INSTRWIENT ,CM1..6..u,Ul1.g 06 :thi-6 and /.tJ)JO"p/teeed...Lng
page..o,:t!f)'JewtU.:tte.11 on'one '-bide ont!!,WM,Olt :the '_._l..:r-~da'J of"f::"e._b_,_._
7970,-bub-6eJribed,-beated,'rubU...6hed and dec..e.Med bU the.-6Md Be.!LtJt.am K.
iVa.lheJL,the.Tef.,;tatOIL .:tfteILun,a..6 and ~OIL ft..0,Leud WiU mtd Te...6.talY!(!Ju,in .the.
PILuenee.0&U..6 and each 0h U..6,al1.d we.-.the.ILe.upon at hL6 ILe.que...6.:t and in.h.L6
pftue.l1ee.and in tJte pILue.nee 06 eaeh 0&U..6,have.hefC.l!Iun:to !.lub-6cJvLbe.d OWL
namC'..f.,a.o wUnef.,-6e..o and WtU.:tten aM-elL OWL l1a.mU OWL J[fu,pective addJte..o-6u.
WITNESS:AddJtM.6 :
(....
/
Form RCC-33
RESIDENT DECEDENT
..,~.i
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
COUNTY OF
IMPORTANT:This return must be completed in detail and filed in duplicate,with will attached,with the
Register of Wills of the County where decedent resided;Return is due within one year after
date of death,unless an extension is granted hy the Secretary of Revenue.(Section 703 of
the Inheritance an~EstateTax Act of 1991.)
IN THE MATTER OF THE'ESTATE OF
....Be.!li:ltam...K•.....fIJai.b.eJL .
(State full name of decedent)
Late of .wC!4..~Y.l:g:J;9..n.:.......
............}:::u:v~:OF
ADMINISTRATORCounty
State of .....Pe.n.n.6.YlVa.ni.a......}
ss:
County of Fay@(?..
...............ExecutoJS
...,19.7.0 ,1'testate leaving a last will,copy of which is hereto attached.}(Y~ar)L~...................10
(Day)
VtUlE•...Sloan~£6C£.
.606 ..Gai1.a.t.tI1Na.t.tol1a1Bal1b.Bu,UcU.l1g .
'Btl.OWYIJ.,v..[Ue.,Pe.Vl.IlL6 y.e.van...[a 15417
That as such EKe.c.u.ta.M deponent is familiar with the affairs of said estate and the property con-
(J';xl~cutor·Administrator)
stituting the assets thereof and their fair market value.
That at the time of death there was no safe deposit box registered in decedent's individual name,or jointly
with,or as agent or deputy of another,or in decedent's individual name,with right of access by another as agent
or deputy,with the exception of the following:-
.Api.::~-,',··Decedent dJed (~""_.~
~<lfiih)
Name and address of attorney or}
other authorized representative to
whom all correspondence should be
mailed.
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
That the contents of said safe deposit box or boxes are itemized under Schedules of this
return,with the exception of the following,for the reasons hereinafter set forth:
That Schedule A attached hereto and made part hereof sets forth fullv and in'detail all the
real property in the Commonwealth of Pennsylvania of which decedent died having an interest therein.It
also sets forth the mortgage encumbrances upon each parcel of real property at the date of death,giving
the amount still due at death,name of mortgagee,date,rate of interest,and book and page of record
thereof.It also sets forth in the columns provided therefore the assessed valuation of .each of said
parcels,the estimated market value thereof as of date 'of death of decedent.
That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal
property wheresover situated owned by the deced/ent at the time of death;all moneys left by the decedent
at the time of death,whether in decedent'.s;/immediate possession,standing to decedent's credit in banks
of deposit,savings banks,trust companies,'cfr other institutions,whether indiVidually,or in trust for
any other person or persons giving also separately the accrued interest thereon,if any,down .to the last
interest day prior to decedent's death in the case of savings banks,and to the date of decedent's death
in all other cases;all bonds,postal savings,treasury certificates or notes and other evidence of in-
debtedness of the United States to the decedent;all obligations,whether by statute or agreement they
are designated as tax free,of the Uni ted States,or any state,or political subdivision thereof~or of
any foreign country,which a.re owned at the time of death;all wearing apparel,jewelry,silverware,pic-
tures,books,works of art,household furniture,horses,carriages,automobiles,boats,and any and all
other personal chattels of whatsoever kind or nature,left by decedent,together with the fairly es timated
market value thereof;all bonds and mortg8!!eS held by decedent and of all claims due and OWing decedent
at the time of death,and all prQmissory notes or.other instruments in writing for the payment of money
of which decedent died possessed,of whatsoever nature,with interest thereon,if any,giVing the face
value and estimated fair market value thereof,ann if such estimated fair market value be less than the .I
face value,it sets forth briefly the reasons for such depreciation 'as to each item;all moneys payable
to the estate from life insurance policles carried by decedent;all annuity and endowment contracts the
proceeds of which were payable upon the death of the decedent;and all the corporate stocks and dividends
due thereon and unpaid as of the date of death,bonds and accrued interest thereon to the date of dece-
dent's death and other investment securities owned by the decedent at the time of death,with the market
value thereof at such time.'-.
In the case of Securities of close or family corporations,the values reported are as far as
possible substantiated by financial statements of the corporations,showing the assets and liabilities
thereof as of the'date of death.The schedule also sets forth the interest of decedent at the time of
death in any co-partnership or business,and in support of the value of such interest there is annexed to
said schedule,financial statements showing the assets and liabilities of said co-partnership or business.
A copy of the co-partnership agreement,(if oral,a statement setting forth the nature of the agreement)
together with a statement setting forth the character of the business,its location,and such other facts
pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest
therein must be submitted.It should also set forth in itemized form,together with the fair market value
thereof,any other property owned or bequeathed by the decedent at the time of death.'
The Schedule c'attached hereto and made part hereof sets forth a true a~swe'r :to each inquiry
contained therein and in the case of transfers ofproperty,real or personal,within two years of decedent's
death,in contemplation of decedent's death,or intended to take effect in possession o~~nj~Yment at or
after death,said schedule sets forth the nature and value of such property,to whom transferred,the
relationship of the transferees to the decedent,the proportionate share received by each transferee and
'11.11 other facts of a pertinent nature regarding said ·transfers.In :the ·cl;l:~e·.'ot:transfer's intend~d ,to
take effect in possession or enjoyment at or after death,there is also attached.to the sched.ul~·a cony"".
of the deed,trust agreement or other instrument creating the trust.Ther'~is also set forth in said
schedule a list of all property,real and personal,with its value,which passes a't 'decedent's death by
virtue of the exercise by decedent,either indiVidually,or jointly with another,or any power of appoint-
ment vested in decedent,either individually or jointly,by the ,will;deed,or other instrument of another,
with a copy of the instrument creating .such power atta~hed to.th~schedule.
That Schedule D attached 'hereto and'made part'hereof set's fo'rth the names and.addresses of all
persons beneficially interested in this estate at the time of decedent's death;:;~I:J.e-nature of their res-
pective interests,their relationship,if any,to the decedent,together with the ages at the time of
decedent's death of all minors,annuitants and beneficiaries for life under decedent's Will.It also
contains a statement showing which of the beneficiaries named in the decedent's will,if any,died prior
to decedent,the dates of their death,their issue,and the relationship of such issue to the beneficiary.
That Schedule E attached hereto and made a part hereof sets forth all property,real and per-
sonal,owned by the decedent jointly with another or others,including intangible,standing in the name
of the decedent and others,plus the date and place of record of instruments effecting the vestiture of
real estate and the date of acquisition of personalty,plus the name,address and relationship,if any,
of co-owners to the decedent.
That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts
and deductions claimed for and on behalf of this decedent's estate,including funeral expenses paid;
family exemption,where applicable;costs of administration of this estate;counsel fees and fudiciary's
commissions paid or to be paid;cost expended for burial trusts,tombstones or gravemarkers,and reli-
gious services,in consequence of the death of the decedent;debts and claims owing and unpaid at time of
~.death;taxes accrued charge.able for period prior to decedent's death (except.those allowed under Section
651 of the Inheritance and Estate Tax Act);together with a statement of collateral pledged for obliga-
tions,if any.It is agreed that the fiduciary will present proof of said claimed obligations upon re-
quest,that if the amount actually paid in settlement of any fee,commission or debt is less than the
estimated amount claiming and allowed,that the same will be reported to the Register of Wills,and that
the amount of tax assessed can be reassessed in accordance therewith.
That the totals of the appropriate columns in Schedules "A","B","C","E",and "F"as directed therein,
have been carried forward and properly registered in the Summary.
/
Subscribed and sworn to before me this ..
___A.--Wf-i day Of~-19,2<2.
...............~~4n~f~.t~·:c.'.::..
.BROWNSV·lllE.f YETTE COUNTY,p~
MY COMMISSION EXPIRES
JAN.23.1971
~~_U.L ..~~..&R...1.
(Executor-Admin")
..R V #..1 __..
(Street Number)
..P.44.yt...Q.w.n~p..e.l1.nA.yl.v..a.n£a..
(City or Town and State)
NOTE:Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are
filled in with details or the word "None",and in case the assets include rare and unlisted securities,
securities of close or family corporations or an interest in any co-partnership or business,that the
data and statements required under the paragraph above relating to Schedule "B"are attached.Also make
certain that column #1 in the "Summary"has been properly completed as above-directed.
r~~~~~;~'ALTH OF PEHHSYLVAH,A
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COL:LECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE IlA"
..tEAL f~ROPE;RTY
Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece-
dent.Where property held as joint tenant or tenancy by entireties,report on Schedule "E".Property hf,'ld by
the .decedent as tenant in common with another or others,should be identified as to quantum of interest and
the estimated value should be that of the decedent's interest only.
The real property located In the Commo(lwealth of Pennsylvania should be
described by lat and block number,street and street number,together wi th
a general description of the property,with a reference to the record of the
conveyance by which the decedent took title;If a farm state number of a·
cres;also statement of mortgage encumbrances upon each parcel at death
of decedent.Taxes,assessments,accrued Interest on mortgages,etc.,are
to be listed on Schedule /IF"and must not be deducted from this schedule.
(1)
ASSESSED VALUE
FOR YEAR OF
DECEDENT'S
DEATH
(2)
ESTIMATED
MARKET VALUE
(3\
DEPARTMENT
I VALUATION
CAUTION
(Do not write
In this space)
$2,025.00
27~a.C!tU,:two dwe1.Ung-6 toc.CLted a;t WU:t P-i.k.e Run
TOWnf.,Mp,WMMl1g:tOI't eouMy,Pel1na..
DB-IDfj.P S~5 :r
P4b
,o~J)
(It)..,
J1?~I~t V·
~
)9cf'l
1-~
D\j)
Insert this total opposite "real property",Schedule "A"in the X X X X X
//As Reported"column on the last page of this return.
SCHEDULE "B"
PERSONAL PROPERTY
RCC -35.
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
.,1 ,I
INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned indiVidually
by the decedent,at the time of his death.Property owned by the decedent jointly with another or others
must be listed under Schedule "E".Inta;gible personal property,titled in the name of the decedent,but
payable at death to another or others,including but not limited to P.O.D.U.S.Savings Bonds and tenta-
tive trust accounts,must be listed,despite the fact that they are not of the administered estate.
Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household
goods,and furniShings,books,paintings,automobiles,boats,etc.)
Intangible personal property,such as bonds,treasury certificates,cash on hand and in bank,..-
stocks,'mortgages,notes,together with accrued interest or dividends,salaries or wages,insurance pay-
able to the estate or fiduciary in said capacity,partnership interests,interest in any undistributed
estate of or income from any property held in trust under the will or agreement of another,even though
located outside of the State,at the time of death,should be listed in this schedule.
Item
No.
ITEM
List and describe fully
UNIT ESTIMATED
VALUE MARKEr VALUE
DEPARTMENT VALUATION
(Do not write in
this space)
Saving.6 Aeeou.n:t-Ffu.:t National.Bank.,OJr1.ando,Fla.
Che.eking Aeeoun:t-Union National.BctV1.k.,P~bungh,P~.
STOCK:
Gould Ine.---16 .6haJte..6
Ga.U.a.:U..n Bank.Sa.ving CeJt;t,LMca;te.No.Y1655J
Gallatin Bank.Sa.ving CeJt;t,Lfiieate.No.Y9171
Gallatin Ba.nk.Saving CeJt;t,Lnieate.No.Y9172
Ga.U.a;Un Bank.Saving CeJt;t,Ln),c.a;te.No.Y9147
Gallatin Bank.Saving.6 Aeeoun:t
Ga11.atin Bank.Che.eking Aeeoun:t
TJtave.le.M Che.ek..6
Columbia.Ga.6 ---18 .6 hMe..6
Coea.Cola.---84 .6hMe..6
Bo.6.:ton Fund ---30 2 .6haJte..6
5 -$1,000.00 2%%TJte.a.6uny bond6
Age.ney Aeeoun:t Union Na.:U..ona.l Bank.06 P~bungh
TJtu.6.:t Ve.paJLtme.n:t
1965 FoJtd Thun.de.Jtbiltd
1938 Che.v.TJtUek.
1940 Fo~d ConveJt;t,Lble.
1930 FoJtd
MLt,ee.Uane.oU.6 Hand Tool.6
Insert this total opposite "Personal Property",Schedule "B"in
the "As Reported"column on the last page of this return.
76.37
8.47
880.00
x X
4,500.00.....
\
1,000.00
1,000.00 ~,500.00 (
7,450.00
1,259.55 •~.I
50.00 .~~184.78
1,255.40
472.00
531.00
-I6,415.08 -.
I,
2,557.94_;I A/
(U4,400.00
/
47,125.00 -~.
IW '-t'
1,000.00 r-...
f 50.00
50.00 ~I50.00
50.00 'vI)
79,900.75
COmmNl\iULTH OF PENNSYLVANIA.
TlUNSFER INHERITANCE TAX
~SSIDENT DECEDENT
,~.;.
SCHEDULE "c"
TRAN SFEllS
(1)Did decedent,within two years of death,make any transfer of any material part of his estate,without
receiving a valuable and adequate consideration therefor?(Answer yes or no)_
(2)Did decedent,within two years of death,transfer property from himself to himself and another or
others (including a spouse)in joint ownership?(Answer yes or no)_
(3)If the answer to (1)or (2)above is in the affirmative st~te:
(a)Age of decedent at time of transfer _
(b)State of decedent's heal th at time of making the transfer.(Note 1).
(c)Cause of decedent's death.(Note 1).
(4)Did decedent,in his lifetime,make any transfer of property without receiving a valuable or adequate
consideration therefor which was to take effect in possession or enjoyment at or after his death?
(Answer yes or no)_
(a)Was there any possibility that the property transferred might return to transferer or his
estate or be subject to his power of disposition?(Answer yes or no)_
(b)What was the transferee's age at time of decedent's death?-------(5)Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration
therefor under which transferor expressly or impliedly reserves for his life or any period which does
not in fact end before his death:
(a)The possession or enjoyment of or the right to income from the property transferred?
(Answer yes or no)_
(b)The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom?(Answer yes or no)_
(6)If the answer to (5)(b)above is in the affirmative,state whether the right was reserved in decedent
alone or others ---:_
(7)Did decedent in his lifetime make a transfer,the consideration for which was transferee's promise to
pay income to or for the benefit of care of transferor?(Answer yes or no)_
(8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was subject to change,
because of a reserved power to alter,amend,or revoke,or which c01lld revert to decedent under terms
of transfer or by operation of law?(Answer yes or no)__
(9)If the answer to (8)above is in the affirmative,was the power to alter,amend,or revoke the inter-
est of the beneficiary reserved in the decedent alone or the decedent and others?
(Answer yes or no)_
NOTE 1:The anSwers to these questions should be supported by affidavit by the attending physician as
well as a copy of the death certificate.
NOTE 2:If answer to any of the above questions is yes,set forth below a description of the property
transferred,it's fair market value at date of death,dates of transfers and to whom transferred,with
relationship of transferees to decedent,if any.Submit copy of any trust deed or instrument,if trans-
fers are claimed to be non-taxable,also submit detailed statement of facts on which said claim is based.
NOTE 3:List applicable property below in manner in which provided in Schedules A,B,or E.
ITEM
NONE
DESCRIPTION MARKET VALUE
(Estimated)DEPT.VALUATION
(Dept.Only)
Insert this total opposite "Transfers",Schedule "C"in the
"As Reported"column on the last page of this return.
-ReC-3.8
SCHEDULE "E"
JOINTLY OWNED PROPERTY
COMMONWEALTH OF 'PENNSYLVANIA
TnAN~n~R INHERITANCE TAX
RESIDENT DECEDENT
.'
...\....
INSTRllCTIOKS:This schedule must disclose all property,real and personal,owned by the decedent jointly
with another or others,including intangibles,standing in the name of the decedent and others.List
real estate first,as entireties,or joint tenants,giving brief description,as indicated tmder Schedule
"A",plus the date and place of record of instrument effecting vestiture,but do not include entireties
or out of state real estate value in estate valuation column.Personal property should be listed as in
Schedule "B",plus date of acquisition,and the name,address and relationship (if any)of co-~wners to
the decedent.
Description of Property,Date of Acquisition,Name I unit Percentage Estate DEPARTMENT VALUATION
Address and Relationship of Co-Owners,and PIace I Value Share Valuation CAUTION-Do not Write
of Record of Instrument,where Real Estate.I In This Space.-!
Value of Value of
Entire Decedent's
Property Interest
NONE
I
I
I
I
I
I
III
I
I
I
Insert this total opposite "Jointly Owned Property",Schedule "E"
in the "As Reported"column on the last page of this return.
,._--..-
•..
SCHEDULE "D"
-RCC-37'(12-63)
rOMl\lONWEALTH OF PENNSYYtANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
.
•I 'r ,.~'"
BENEFICIARIES
(
h
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFStatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARY
ave an interest,vested,contingent or other-are involved,set STATE YES IN ESTATE
wise,in estate)forth this fact.)OR NO BIRTH ...
LoJtena W.HendJtu
R.V.#1
VaMutown PenYUl u£.vania !.>L6tVt Yu 1-28-1R97 <:00 Wj PP J-I_n
MnhO (II 1f/VIVI
R V #1
VcUAutown PenYUl u£.valua !.>L6tvr..VOA .~·lq··lQn ~~oo Wi??J-J-..1'Or!
StaVli.e.u G He.ndJz.u
WilUam Penn H-i-ahwau
PLtt6 buJl.gh p PenYUl y£.vania Y!.(}Jl)heuJ Vo;'"3-??-IQ?3 .<::'00 Wj Jl?J-I,nr!
II
-
ENCE
below:Deponent further says that all the above-named beneficiaries are living at this time except
NAME DATE OF DEATH RESID
-----
SUMMARY
Real Property .(Sch."A")
Personal Property (Sch."B")
Transfers ..(Sch."C")
Gross Taxable Estate
"
...."..
I"
.1 .'c
1,.~.
(1 )
(As Reported)
$.6,000.00
$..79.,.90.0 •.7.5...
$_.
$ .
$..
$.85.,.900 •.75
(2)
(As Determined)
$.C-/QqQ'o::J
$2%ZoCJ·7S....
$.
$
$......
$£~20f!'?S/
~Z :'0.QJ....~:</lCIl~:"..JQ).QJ
:>-:u <~'QJ rI}
(J)Q ...-<<:'IS =:~~'2p..=..0 'IS =..p..~~<:~~<:t:~,
!-<~!-<f-<til Qc
0 ~:r::10<<:~z0f-<Z f-<(J)p..<
~~.....1--.......-..00..c "c ~~00~~=..'J:l CJ \.I.lCIlf-<.....;.."l:l f-<0 ,.,
til c
'2 <:......c.0-0 E'§;.c-Q),......;::c
~~CIl 0 0...:l U U
,.JFormRCC-Ie·DEDUCTIONS ALLOWED IN
-,..".
THE SUM OF ............$/~!"..?.r:7 (OFFICI'OF T>11;STATEMENT OF DEBTS
REGISTER OF WILLS AND DEDUCTIONS 'C;Z f-77dOFCOUNTYDAAPOVED.....•........................~..........
AND AGENT OF THE COMMONWEALTH ~./..-?/d--RY
1 L\.c..10 -mn h-~A'\A),,,7-d #&3//r;-4//1'/r-%..........Register of Wills,Ag••t ...
ESTATE OF 8<vlbu:ult Ie.WalkllL LATE OF WaAhlngtn n CO~J
DATE OF FILING APPRAISEMENT y-7-;?O OATS OF DEATH -"Al1illi'10,1910
I DATE NO.OF'NAM"OF PAYEE REMARKS AMOUNTVOUCHfOR
MIt.Gltt.tl1tlef....Bt4U6 VlUf.FanVtat LS82 40
i
EIJu.lt4&ta GaA C~.S«v.lcu S5.56
WutPMn;POWVL CD.SVtvh!I./;12 91
fL\.Ktnntll GJutVf.$MvLdU 1~S 00
A,.S.A SeILv.le.e6 25 00
I &Jr.t1UL Scwt.t 140hlJuJ I.IJ.U 6 ~O
Re.t.t,uttlt 01.DI.il.h PltObau.30 So
Re.v.1JavlA fwt«ttl StIt".le.cM SO 00
U..,..WaltM.c.h GU""J;7U ......n JD.,00
-..3 00
&!U r~one Co.SMV.teu 5 00+_.
,
WUtum Union (,001
PtM4 f)tpt.,,'Sttve.nae.1:Ltte tJuuta ~w 6 00
.~U:t6bU!l4k I'Jte64 Vt4.th Notlce/)"90*---
CClJJ.m(I.ta.1104rJUat.Se..tv.l.eU 46 35
,fxecuto~'Co~6lon 4,295 D4
I .~_..._~At.!-01lJtttj t"COrnm.U6Utl 4,295 ~4
I B1t0wn4 v.l.tte.re.le.g'"'Ph AdvtM:U.lng 9 00
l!J1.t6h.ln.a:ton.Count(1 Rt,pOw 4dveJttlaJ.ng J4 00
I -
I /
7d~L /0(;"\/C
COMMONWEALTH OF PENNSYLVANIA }
-----'--"""'r~_ss:COUNTY OF ~e.t.tf!.
LO!Lillta"(!J.ifenMtII.----'=.:!..:.==-~~=~=----------------_H£REBYCERTIFY.THAT.TO THE BEOT OF
MY KNOWLEDGE AND BELIEF.THE FOREGOING IS A JU~U E Br~lENT OF DEBTS.FUNERAL EXPENSES AND EXPENSES Of'
ADMINISTRATION SUBMITTED TO THE ESTATE OF K.{(tit DECEASED,AS DEDUCTIONli FOR
SCOT -NUT ARt,F-~jo~,....BERTH~~'lllt fA YETH 'OUN'f~i I PA~
BROWMY COMMISSION ~il.Pi~E§
JAN.23.1911
RCC-Sl (2-64)
COMMONWEALTH OF PENNSYLVAN IA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILING OF APPRAISEMENT
LORENA HENRY f,.MARY W_T,yN~T
IN YOUR REPLY PLEAOE
REFER TO
)
In Re:Estate of ....:B:;...E::..;'R:..:T=:RA=M:..-:.;K~.~l{:..:.A~L~I~\E~R~_
____....:':;,.:vA.:.:S:::.=H=::lI=.:.N~TG~T~O:.=.:N!--.---County - FHe No.73-70-417
You are hereby notified that the ori~inal
appraisement in the estate of Bertram K.'i'Jalker
has been filed in the office of the Register of Wills qf vJashmngton
County on August 7 ,19 70.Said appraisement reflects the
following valuations:
Re alEstate _~...:.6-4-',Ou.uOJ..,OI--l,O.l.l0..L.-_
Personal Property 7~9~,~9uO.l.lO~7~5 __
Transfers ----------;o;-;:r--r:~~=-=--....-Tota1 ..,..-...;8:::.;5:::....1..:29:::.;0:::.;O~.7:...;5:::.-_
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 Xx..XXXXXIU~X August 7,1970 Signe 'L.4:.a...~:I.........---l'-IJ~~:i<L£'&4~~~
Ti tie W.R.CHANEY
DATE OF DEATH:
Note:This is not a bill.
April 10,1970
Rcc-al (6-73)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
NOTICE OF FILING or APPRAISEMENT
Lorena W.Hendry
(Executor~)
IN YOUR REPLY PLEASE
REFER TO 38-65-4
Inheritance Tax Division
)
In Re:Estate of Bertram K.Walker
_---.::W.:.::a::..::s:::..:h::..:i::..::n=..!g~t:....:o:::..:n~_County -Fi Ie No.__-=6~3_-...:..7-=.0_-...:..4=1..:....7 _
Dear Mrs.Hendry:
You are hereby notified that the supplemental
appraisement in the estate of Bertram K.Walker
has been filed in the office of the Register of Wills of W'ashington
County on July 13 ,19 76,Said appraisement reflects the following
valuations:
Real Estate _
Personal Property .::q:.~~~~---
Transfers --\--_+-_-t---+--J-_
J0 int Iy Own ed -----'\--I----H----t----=-----
Tota I -\-/~~~~--'-":......-_-
le~~F_/k.~~
pelr"~~7 ~-t \3 -7.f,
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 nine (9)months
(fifteen months when death occurred from December 22,1965 to June 16,1971,inclusive;
and twelve months when death occurred prior to December 22,1965)from date of death,
interest at the rate of six (6%)percent per annum is charged.
Any party in interest who is aggrieved by this notice may object thereto within
sixty days after receipt of said notice as provided by Section 1001 of the Inheritance and
Estate Tax Act of 1961,72 P.S.2485-1001,P.L?.
Date July 13,1976 Signed ~~~.~~~~/'tL
Title CHIEF APPRAISER II
DATE OF DEATH:April 10,1970
Note:This is not a bi II.
RCC-39 (5-68)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
Supplemental
SUMMARY
Estate of Walker,Bertram
(Last Name)(First Name)
K.
(Initial)
DATE OF DEATH 4-10-70 FILE NO.63-70-417
/
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of W'ashington
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:July 13,1976 ~~>~~
INHERITANCE TAX APPRAISER ~7([
REPORT OF THE REGISTER OF WILLS
I,the undersigned duly elected Register of Wills in and for 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 greater or lesser amount represents the sum
allowed as a deduction.
Dated:_
Supplemental REGISTER OF WILLS
32.761 75
32,761 75
None
32,761 75
VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED
$$$----f\---+--
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
COMPUTATION OF TAX :..',FOR USE OF REGISTER ONLY
Tax on $2%
Tax on $6%
Tax on $5%
Tax on $10%
Tax on $jZ.7bl 7':)15%
Exemptions *
Total Estate--------l---
TOTAL TAX
$-------~-
$---------4--
$-------~-
$---.....-.."...,...,--4-................-
$4....:.....z...9::...:'.l-:::;...4~+-=2:...::-.o
$...J.-__
(*)As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
BALANCE OF INHERITANCE TAX DUE $t=
Add interest at rate of 6%from
_____to $-----~
AMOUNT OF ESTATE TAX ASSESSED $-----'L-
Estate tax paid $---Il-
BALANCE DUE $---IL-
Add interest at rate of 6%from E
------l.to-----$-------1.
TOTAL TAX BALANCE $------1PAID$-1
Less tax previously paid
BALANCE
Less 5%of tax if paid within
3 months after death ::::::::::::t====
lel--le,..tJf IlI1/h
f nm /)~i'--/7:1
lA/V 4-/I d 4 -I-e-fh e.
q/prCf./Se fn e,Jf
.?_/0-76
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 reas
same should be noted below,with short explanation.
Will
Administration !No .
IN THE
...Year .
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
Bertram K.Walker
Deceased
Late of ..~oJest Pike Run Twp.
County of \'!ashington........ ..
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
.J
".
.,
COUNTY W_a_s_h_i_n.....;g=.t_o_n _
FILE NO._6_3_-_7_0_-_4_1_7 _
RC C-2 (2-64)....'
t DEFlARTMENT OF REVENUE"
BUREAU OF COUNTY COLLECTIONS
HARRISBURG,PENNA,17127
COMMONWEALTH OF PE~NSYLVANIA.
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE July 13,1976
Whereas,Bet Bertram K.Walker late of 'vest Pike Run Twp.
in the County of 'vashington Commonwealth of Pennsylvania,having died on
the 10th day of April 192Q..,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,Harold A.Smith ,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
inherJtance taxes at the lawful collateral rate on any such future interest.
Unit Appraisement
Description of Asset Values Made for Inheritance
Supplemental Appraisement Tax Purposes
$
Personalty:
1)16 Shares of Philadelphia Electric Co ••4.3%Perferred
Stock.Value per share $93.50 1.496 00
'2)862 Shares of Gulf Oil Corporation (Capital)Value Der
share.$26.125 ??~,a ,,~,
3)41 Shares of Amstrong Cork Company $3.75 Cum.Pfd.UU
Stock.Value per share $56.00.2 ?Qfi 00
4)101 Shares of Allegheny Ludlum Steel Corporation (Conunon)
I
Value per share $38.00 ..~R l.R ()()
.,
~"
5)16 Shares of Westinghouse Electric Corporation.3.80~
Series B.Pfd.Value per Share.$57.50 9?o 00.
6)16 Shares Atlantic Richfield Co.,3.75%Series B.Pfd.
".Value per share,$52.750 1 844 00
7)16 Shares of Metropolitan Edison Co ••4.35%Cumm Pfd.
Value per share,$53.00.848 00
Total 32,761 75
See..Ie..-I--I-ell"&f2.nv-+k J-Jh'i \/~\f'\,~/I~/Jf.v
Having been duly sworn according to law,I do herebY~y J!tt the above appraisement is made i~
formity with law on this /3'lht day of A'"-'19 ;?•
//~~J7~~~./://~
Appraiser
~~..",Penna.
(POIt OfIIce)
County
Supplemental Appraisement
Washington
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
Bertram K.Walker
Deceased.
Late of
West Pike Run Twp.
Date of Death,April 10,1970
Appraisement Docket Vol 38.,-------
Page,65-4 -N;.63-70-417
Filed in Register's Office,July 13 19 76
AnwunI of tax dtte,$-,,-,_
DEPARTMENl OF REVENUE
Received,
Examined :Znd Approved,,
Wrote abo.ut Appraisement,
-Appeal f"om Appraisement,_
Entered and charged,_.:...._
f ~;.
..--
....
ROBERT N.McGEE,JR.
WM.JON MCCORMICK
Low Offices
McGlE1E i1 McCORMiCC{
4 MARKET STREET
BROWNSVILLE,PENNSYLVANIA 15417
PHONE (412)785-4622
EUGENE C.SLOAN '901 TO 197'
CAlL E.SLOAN 1928 TO 1972
DWIGHT A.SLOAN,O..,.ICE MANAGER
JuR"17,1076
I
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T'2Im~:J(v(ll/i(l 1/111Vlaanc.f Tax (~66".i.c.e
~-14 {1'((~!~Ul9ton T'tllH Bu{.ed.i.rtg
",~~t;{t'1 tCIl:,re/,t~.~lIet'a.n.{a 153"1
III re.:r~tate..on ~e't.('".1f"I:.~1.'J..t':~.~
Va uJ(Fa~','0.n -7()-417
fadl <.tern Oil tit~arrJlaJ.~(lf.~/.la~Jte.roJtted 011 "r'V33 ~c.:ledu..ee.r·;,PWfll'cd t00{!t:l':'::.
1111(:e,~"A9~1lC.~'\c.c.ount ~Iniorr..1Ja.t.iOIta1 Ganr 06 r'(t.:t.~buJtgll TItu..H ~e.naJtt~;?Ylt"+-iotaf
\.'arllC':!rr.t ;';47.1~~.OO.TheJre~OJtt:tIt,,-~e aeJ116 '('Me .inc.futh,d and t:l~tax tlle/lco;'!.
• I
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T am {,llcfo~.irl(1 a.Y'rtOto~ta.t.i..c.con!1 06 .tJle.Im"e.,~tme.n.t f1e,v.tC!lt ~UIt.'·l.i~;le.d 1",
'11'!(011 GIltl!:.h ~1"''''OJtt 06 f"ll!r06.ition'.-
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POST OFFICE BOX No.837
PITTSBURGH,PA.15230
),
lJOR~T.CONXER
VreR l'1uIBIDB:''T
July 23,1976
Mr.Harold Smith
Chief Appraiser
Inheritance Tax Division
Room 244
Washington Trust Building
Washington,PA 15301
Dear Mr.&I1ith:
·Wnn:.eRS D.UlliCT DLU.NVMBBR
412 -644 6a~a
In accordance with our telephone conversation I am submitting
herewith information concerning the agency account,which we had for
Bertram K.Walker at the time of his death on April 10,1970.
As of the date of death we held the following stocks in the
account:
-Connnon
-Capital
-Capital
101 shares
260 shares
862 shares
41 shares
16 shares
16 shares
16 shares
16 shares
16 shares
Allegheny Ludlum Industries,Inc.
Ameriaan Telephone and Telegraph
Gulf Oil Corporation
Armstrong Cork Company 3.75%Pfd.
Atlantic Richfield Company 3.75%Pfd.
General Motors Corporation 3.75%Pfd.
Metropolitan Edison Company 4.35%Cum.Pfd.
Philadelphia Electric Company 4.30%Pfd.
Westinghouse Electric Corporation 3.80%Cum.
Pfd."B"
Subsequent to Mr.Walker's death,at the request of the executors,
we sold all of the ~erred stocks in the account and distributed to the
heirs under the will the three connnon stocks.
I trust that this will be sufficient information to clear up the
matter.If you have any questions,please give me a call.
John T.Conner
Vice President
JTC/klz
#C-7978
.......--...---
COMMONWEALTH OF PE:NN$YLVANIA
DEPARTMENT OF REVENUE
ttl
INHERITANCE TAX DIVISION
U4 WASHINGTON T~UST BUILDING
WASHINGTON.P~NNSYLVANIA
August 3,1976
)';
Harry Yost
Commonwealth of Pennsylvania
Department of Revenue
Inheritance Tax Division
Gable Building
Harrisburg,Pennsylvania 17127
Dear Mr.Yost:
Re:Estate of Bertram K.Walker
Late of Washington County
File No.63-70-417
On July 13,1976,I rendered a Supplemental Appraisement on the above
mentioned estate.
This came about as a result of an investigation which I was conducting
on a dated Safe Deposit Box Inventory that had not been sent into Harrisburg
with the original appraisement.As a matter of fact,I had quite a number of
these dated ~nventories in our files when I took over as Chief Appraiser and
in the course of my investigations regarding them,we have uncovered
approximately $300,000.00 in taxable assets which were never reported.Con-
sequently we have been appraiseing these asset~on Rcc-134 t s and Rcc-2 t s or
we have initiated enforcement action where nothing has been fi.led.
In checking out the Safe Deposit Box Inventories with the decedents file,
I found that the contents of the box coincided with the appraisement as filed
with the Commonwealth,however,there were Stock Waivers in the file jacket,
per our supplemental appraisements and the request to transfer these securities
was made after the return was filed and taxes were paid.The problem at this
time was the fact that none of these stocks could be accounted for in the
appraisement,will or inventory.Therefore,I took the position that these
were taxable assets,not reported.I then appraised these stocks for the
Commonwealth and rendered the co-executrixes a tax bill.Neither fidu~iary
resided in our area and the Attorney for the estate was deceased.
I recently received a phone call from Attorney Robert ~fcGee,concerning
this matter and after I had explained the situation,he was even pretty well
convinced that a fraud may have been perpetrated.He then asked if he might
have sometime to straighten out the matter and I agreed.
i.
\fe';day.s latter lH't:a1jc,~ri 1'~e"':pla:"~'\t!'at rh's"sU'cl··s t\t>re 1 ~)t(~d
In t1'e return as All \i~('ncy \CC1.'lll1 t,!'nj0P '·at :,'n;'.1 '~~\nk \'~i 1 jtt'shuq;:1.TI':l~;-
C'!"lf'tnC'lt al1,j that hi:'",,"l,:Si-'t1,1 ''''e a p]Wt,'s'::t:c''J'>."}'I"]-r ii:,;("!·.a:',i .•..,.
1~.1:t:1is lc-:tE'1'.
.',t 11 !n t l'i J l~,,'edt h 1 ~i IJ.1'-'iI';1 11 ;.-.CPl.']1 f (''.r .:c.hIi T.I.'nne1',\:('e
:'eSl t'''':('f t:I,:'rn~Nj ':a,tll'tl:1.1 TI.1.nk.;J.tta<ll',>o.''S his ref'Jy,l,_'13 ';,.11';..1,.:,
.'e(i.'·'·I.,l;:Jt'ttCl'~r\,rn "ne of t'l\2'fiduciar;~~Ilt't i 'l."lH:r ,';\.;C'ctl,~ns.':",
.('t :...'1"'t,~~!::-l'at t a c h f'..1•
"iell'C'f t:'eSC'facts,Jam I"equest'ing rerrr,jssj{'ll t""('i~i ,.~I\r·S'lj'r',·-
.~..t 'L 1 cl ~1'11':1 :S ('f!l ~l~tin the ne r t r a 1)1 I,';a 1ke r I,s tat e ,
".;':.y t r u1y :.C'11r s ,
.(J~'.
~ia l'0 ]Ii .\..)nit h .
Chief !\ppraiser Tl
,------·~-7 -
ACCOUNT NUMBER:C-7 262
DATE REVIEWED:Feb.9,1970
THE UNION NATIONAL BANK OF PITTSBURGH
TRUST DEPARTMENT
INVESTMENT PEVIEW
Bertram K.Walker
o
~U~T OFFICER:J.~.~OrL'1er
':8.:1'.:p.r:if;nt
TNVF:.?'~~EYI'S:r.·nlir.".:.~,e:'
.~::0rj'PJ\.TAX STAT'JS:3 1.l'rJject.(7)RESPONSIBILIT'!:
TYPE;A:-:ent
P:.JRPOSE:Tn'rec+,r:",'
DATE PREPARED:';a.'1.2.3,1~~70
DATE Q~CErVED::.~::15,1951
--~...--"l--~--."'--~~"'--:~-:~~~--'~t ""_/--:,.,~~~•..
0 --'t.--~."""'"~
RAME:
--,,,,:,~
!
II
;
!
INCOME
RATE ANNUAL
15 ')6:;,_.4'/j,'4 '"_.'•F~fj).,/":;;3)35
27 /75 4 9 >'"1 2 74 0 q..jl..f't :;.)(
6 _i07 ~~241361.).j •3t":;44 ~~,40411 196
81 324 55 ?:?)5 1")•~;
96 It 0 53 SIt:','•c.-
97 )45 55 dOO
102 (.36 ;;3 S48 r105.0,.:ij.58 -'......-::.,
97 -'~~54 364
, •<b'b23 -.....l .\~.J
91 91 ------.p C')C 23 .$!~7122 I:'r:..2.•b~~-..,:.·..;1~-"..,-
it
J J
SHARES OR
PAR VALUE
COMMON STOCKS:
101 Allegheny Ludlum Steel C(p.
260 American Tel.&Tel.Co.
962 Gulf Oil Corp.
PREFERRED STOCKS:
41 Armstrong Cork Co.
J6 At:~ntic Richfield Co.
16 ~eneral ~otor6 Corp.
16 Metropolitan Edison Co.
16 ~tiladelphia Electric Co.
16 Westinghouse Electric Corp.
~
TOTALS
2.40
2.60
1.50
3.75
3·75
3.75
4.35
4.30
3.80
.t 24 2
676
1293
154
60
60
70
69
61
$2085
LEDGER
PR ICE ',i,L',jE
:''';'RKET
rHIC"E'--~VA~'L~U~~""~1,YIEL
VAR ON ~KT
PERCENTAGE CF TOTAL ACC0UNT
COMMON STOCK
FREFERRED STeCK
CASH
....------
'.J ~
,j.)
'~6~
14
....
~
:3..:.·~se~e:it":o last re·:"i.e-......,::;ept_e~l:er ),Flt'..~,:,0 ::o':·:strr.f'~.j.:",""p,::·.q,·J.e :',q,.::cow.:'·.
"
"v",'1 /.I.!,1./....-~
COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
411 S.SECOND STREET
HARRISBURG,PA.
17127
)
August 10,1976
Harold A.Smith,C.A.
244 Washington Trust Bldg.
E.Beau &N.Main Streets
Washington,PA 15301
Re:Estate of Bertram K.Walker
File No.63.70-417
County of Washington
Dear Mr.Smith:
This is in reference to your letter dated August 3,1976,
with enclosures,relative to a duplicate appraisal of assets in the
above captioned estate,Supplemental filed July 13,1976.
Our attention is directed to the RCC-2 on which seven (7)
items were reported,totalling $32,761.75.
As evidenced by a letter dated July 23,1976,from John T.
Conner,Vice President of the Union National Bank,all of the above
mentioned items were previously reported under Agency Account Union
National Bank,in the original appraisement dated August 7,1970,on
Schedule "B."
You are,therefore,authorized to invalidate the Supple-
mental Appraisement filed July 13,1976,in the amount of $32,761.75.
Our Bureau records will be adjusted to reflect the above.
Very tr ·ly yours,
~arry •y!:~T-
Inheritance Tax Division
For:Stanley M.Weiss,Jr.
Director
Bureau of County Collections
HEY/ms
CC:Reg/Wi 11s
RCC-48 (2-69)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
REQUEST FOR LEGAL ACTION
Bureau File No.
.3-70-4t7 Tickler ~7~
)
Co.t~o ~38-65-5
__L_::'-",-r--,e--,~n-,-..-,--·_,l_._I·_ICl.:.::...:'l-=d-=ry.A-'residing CIt It"D..j.Du10Y-:,)Wl1,l'?enna.
in \']oshingt-:m County,is the Executrix of property formerly owned by
_B_o_r_t_:':_~_.I_n_£_·;_._l_~._...._~J_~_e_r ,who died on __I!_-_1_O_-_7_0 in t:cohington County.
The attorney for the estate is whose address is _
The above named Executrix is in violation of the provisions of the Inheritance and
Estate tax laws of the Commonwealth of Pennsylvania in the following respect:
1 -0 Failure to file an Inheritance Tax return on or before
2 -G Failure to file a copy of the Federal Estate Tax return on or before _7.;...--=1...:.0_---'7:..::1=---_
3 -0 Failure to file a copy of the Federal Final Letter.
4 -0 Failure to pay Pennsylvania Inheritance tax due in the amount of $ _before it became delinquent
on _
I have made the following demands for compliance without results:
Date of demand Name of person contacted Title-,;-:------8-13-76 L,'rrnl...:'!.H~l1dry I.:xcrx.
Method of contact
Ucc-6l cert.
A formal notice of demand was sent to the taxpayer by certified mail.This demand has been ignored.A copy
of this notice together with the certified mail return receipt is attached hereto.
I recommend that the following legal action be taken to compel compliance:
1 -0 A lien be filed with the local Prothonotary against real estate owned by the decedent.
2 -[3-A petition for citation be filed in the local court.
3 -0 A civil complaint be filed in the local lower court.
(Title)
Chief Appraiser II
(Date)
Add't'I k 1'1.8.110-52-1860 Letters were taken out on 4 ...17..70.The FederalIlonaremars:_
706 has not been fi.led the Excr.is still alive and living at the same
address.
11-17-76
)
RCC-46 (4-74)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
RECOMMENDATION OF THE DEPARTMENT
OF REVENUE TO COMPROMISE OR
WRITE·OFF TAX CLAIM
Tickler #72
Washington COUNTY
Estate of Bertram K.Walker C F'I N 38-65-4 B FIN 63 -70-417__________________ounty leo..ur.i e o._
Date of death __4_-_1_0-_70 D f f'l'fA'ate 0 I m9 0 pprolsement _
Name and Address of AttcHney _
Name and Address of Personal RepresentativeLorena W.Hendry Daisytown,Penna.
Date on which current and active lien was last filed_n_o_n_e _
Action initiated by Harold A.Smith
(NAME)
Chief Appraiser II
(TITLE)
2-1-77
(DATE)
7:.
"-C")
:r
~~~i:O
.~:;2~;J
·'·co<
,~.'.~~::;~~~;
Real Estate _
Personal Property _
Transfers _
Gross Estate _
Debts .&Deductions _
Clear Value _
Tax Assessed _
Tax Paid _
Balance of Tax Due _
Interest to Date _
Total Amount Due '--_CJ_)_-_
It is hereby recommended that the inheritance tax record in the above estate be adjusted as follows:_
Waive filing of the Uniued States Federal Estate Tax Reuurn form 706
and Federal Closing Letter that this case be marked closed.
A proper investigation has disclosed:Enforcement under directive 5 has been pursued
for failure to file a copy of the Federal Form 706 and Federal Estate
Tax Closing letter.Since we do not have a copy of the F.F.L.to provide
evidence to the Court that a Federal Return had in fact been filed we
cannot pursue with a citation action in this case.
It is therefore recommended that this case be marked closed.
(ATTACH ADDITIONAL SHEET IF NECESSARY)
In ves ti gated by -=H=-a~r=o~l~d~A:..:·:__===;F~----=C~hi.~':....::e::.:f~A==r~a:=i:.=s~e~r=--=I:.:I=-----_---!:2~-__=l:--_7:_7:___
(NAME)(TITLE)(DATE)
Approval recommended by --fJFH~'=-+'c...£.~'=:--.!-------~Date 2-1-77
~~
Approved on ~