HomeMy WebLinkAboutOC1970-0482 - ESTATE OF COULTER---------· --------.... ' " •· _ . ....,
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Personally before me, the undersigned authority, a ..... ~.2~.~EY. ... P.~.'!?.!!S ...................................... in and for said
County and State, appeared ........... J..! .... N.~.Y.~Jl .. QS?.Y.-J!.~.r. ............................................................................ who, being duly
sworn according· to law, deposes and says that he is the executor or administrator of the estate of
.. M.AR.C.l..A .. E.A .... C..Q.P.:J.-:.T~.R ....................................................... deceased, that the foregoing schedules constitute a
complete inventory and appraisement of the real and personal estate of ... MA.B:.gJA. .. J.?..~ ... Q.QY..!/f..~B ...... ,
deceased, except real estate outside the Commonwealth of Pennsylvania; that the figures opposite each item
of real and persona} estate in the foregoing schedules are determined and stated by the undersigned to
be the fair value of said items as of the date of the decedent's death, based upon a just appraisement of each
item made by the above named Executor :xkdmmm-oow.
Sworn and subscribed before me this .... .dl..z.!J::.... l! . ~ A-k
day oh{')j-;/J.:MlY. ... ArHJ: .. ;J-J ... :.7.Q. , ......................... -~·~7:;;~~~~~ ~~i~{-N~~ ................................. .
washington, washington county, Pa. ADDITIONAL INSTR CTIONS
My ({ommission EJ<pires . 1. An invenUMilf ro-;u~7!1le filed within three months after appointment of personal representative.
2. A supplemental inventory must be filed within thirty days of discovery of additional assets.
3. 1 Original and 2 Copies and 2 RCRI-34, Under $10,000; 1 Original and 2 Copies and 2 RCRI-33,
Over $10,000, including Copy of Will; 1 Original and 3 Copies and 2 RCRI-33, Over $50,000, in-
cluding Copy of Will and copy of Federal Estate Tax Return.
, REFERENCE ·FOR ADDITIONAL COPY
Act of 1947 P. L. 513 Sec. 5.2, 72 P. S. 4844.2
lluneutnry aub.l\ppraisrmrut of the goods and chattels, rights and credits which
were of .............. M..AB.G.~A. .. J?..~.; .. G.Q.Y.1:.T..~.B: ................. Jate of ........... S:.~!.:.~!.:.~E.:'::E.~:! ................................................... ..
Washington County, Pa., taken and made in conformity with the above affidavit.
DOLLARS CENTS
PERSONALTY
220 shares Philadelphia Electric Company., (Pa.) common stock
in n/o Marcia B. Coulter @ 22 3/8 4., 922 50
100 shares The Cleveland Electric Illuminating Company, (Ohio)
in n/o Marcia B. Coulter, (Common} @ 32 17/32 3, 253 13
100 shares Atlantic City Electric Company, )N.J.) in n/o
Marcia B. Coulter (Common) @ 22 1/2 2, 250 00
50 shares Mobil Oil Corporation, Capital stock W. Y.) in
n/o Marcia B .. Coulter @ 40 12[16 2, 040 63
Cash on per son 58 00
Household Furniture (See itemized list attached) 84 00
Checking Account No. 355 ... 6987 in Mellon National Bank and Trust
Company, (Canonsburg Office) in n/o Marcia B.
Coulter • Balance date of death 2, 996 11
Savings Account No. 66 ... 7099 in Mellon National Bank and Trust
Company (Canonsburg Office) in n/o "Marcia B.
Coulter & J.N .Coulter, as joint tenants with right of
survivorship and not as tenants in common" .Admitted
to be assets of decedent. Balance date of death,
including interest to May 1, 1970
Trustee Check No. 5673 of Howard 0. Stevens, Attorney, for 6/29
share in balance of Tax Escrow Account of Brown Heir
Total Personalty
REALTY
NONE
2,062 93
86 85
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Re: Estate of Marcia B. Coulter. Deceased
LIST OF HOUSEHOLD FURNITURE
1 very old couch
1 very old, overstuffed chair
1 Small lamp stand
1 Table Lamp
1 Overstuffed chair
1 Old upright 11Briggs" Piano & Bench
Odd lot of books - 4 vases
1 Small wall mirror
1 Floor Lamp
Dining_ Room: ------
1 Table
8 matching chairs
1 Buffet
1 Odd chair
1 Wicker Stand and 2 matching chairs (old)
1 Table Lamp
1 China Closet
2 Small vases
1 Lot odd dishes
1 .. 9x12 Rug. -well worn
Kitchen:
1 Tappan gas range
1 Small General Electric re!Jcigerator
2 Metal topped utility stands (old)
1 Lot very old kitchen utensils & dishes
3 Kitchen chairs (very old)
Bedroom:
1 Old Wood Bed
1 Old Dresser
1 Old chest of drawers
l old rocker
1 9 x 12 :eug (worn)
1 Hoover Sweeper (Very old)
Total
$ 5. 00
1. 00
.50
.50
1. 00
5.00
1. 50
.25
.25
3.00
8.00
5.00
1. 00
2.00
.50
2.00
.50
2.00
2.00
25.00
5.00
2.00
2.00
1. 00
2.00
1. 00
1. 00
1. 00
2.00
1. 00
$ 15.00
26.00
35.00
8.00
... $84.00
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LAST WILL AND T E S TAME N''r
~---~---------------------·-
I, MARCIA B. C 0 U LT E R, of the Borough of Canonsburg,
Washington County, Pennsylvania, being of so·und mind, memory and under-
standing, do hereby make, publish and declare this my Last Will and Testament,
hereby revoking any and all wills by me heretofore made ..
F_! R _§_J_: I direct that all real estate of which I may die seized shall
be sold by my Executor, hereinafter named, at either public or private sale,
to such person or persons, and upon such terms and conditions as he shall
deem to the best interest of my estate, and I direct that the proceeds from
such sale or sales shall be merged with my personal estate and be distributed
as personal property.
SECOND: I direct that all my just debts and funeral expenses be
paid as soon after my decease as shall be practicable.
THIRD: All the rest, residue and remainder of rn.y estate, I give
and bequeath unto my son, J. NEVIN C 0 U L T E R , of R. D. #4 Greensburg,
Pennsylvania.
FIN ALLY, I nominate, constitute and appoint my said son, J.
NEVIN C 0 U L T E R , Executor of this my Last Will and Testament.
IN WITNESS W HER E 0 F , I have hereunto set my hand and seal
tl; this 2.5 day of OcTobel--, A. D. 1949. ---------------,---------
The foregoing instrument consisting of one typewritten page bearing the
signature of Marcia B. Coulter, was by her on the date hereof signed, published
and declared by her to be her Last Will and Testament, in our presence, who at
her request arid in her presence and in the presence of each other, we believing
her to be of sound and disposing mind and memory, have hereunto subscribed
our names as witnesses: ·
--~~----
__ _C~J!]~-~----
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Form RCC-33
RESIDENT DECEDENT
..
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE·
BUREAU OF COUNTY COLLECTIONS
COUNTY OF WASHINGTON
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 by.the Secretary of Revenue. (Section 703 of
the_)nheritance_an!l.E.~tate Ta~ A,ct of 1Q!)1.)
IN THE MATTER OF THE·ESTATE OF } AFFIDAVIT OF
....................... J.Y.!J\.~.9.!~t~t~f:Il··£:?~ti~~-~---······ .... ............... ......................... EXECUTOR
Late of ............................. Washipgl:<m ............................................. County XBMDmi~
:.: :;-~::;::::~~-~~:-_::::-:::~} '"
...................................................... J..~ ..... N:g:YJ.~ .... G..O.P..1T..~.B. •.......................................................................................................................................................... Eueutor
of the estate of the above-named decedent being duly sworn, deposes and says
Decedent ·died .............. NJ:<:?i~;n.thl····· 2.n~JJay) ... , 19lE~l .... { ~~eaving a last will, copy of which is hereto attached. }
Name and address of attorney or}
other authorized representative to.
whom all correspondence should be
mailed.
JIOYI::t:r'<:I. Q. $tE:!YE:!D.E), A!!9T!l.E:!Y. CL~ ... 1.et.'A'. .. . .. .. ....... .
Mellon Bank Bldg. Canonsburg~ Pa. 15317
.............................. ····························································•····
That as such Executor deponent is familiar with the affairs of said estate and the property con-
(Executor-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:-
. ~ ', . RELATIONSHIP OF JOINT NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT
Mellon Nat10nal Bank & Trust Co. Marcia B. Coulter None
{Canonsburg Office)
That the contents of said safe deposit box or boxes are itemized under Schedules ____ 13 __ of this
return, with the exception of tne following, for the reasons hereinafter set forth:
That Sc.hedu/e A attached 1\ereto and made part hereof sets forth full v 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 upQn 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 decedent 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, or 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 United States, or any state, or political subdivision thereof, or of
any foreign country, ·which< are owned at the time of death; all wearing apparel, jewelry, silverware, pic-
tures, books, works of art, household furniture, horses, carriages, automobiles, boa.ts, and any and all
other personal chattels of whatsoever kind or nature, left bydecedent, together with the fairly estimated
market value thereof; all bonds and mortga~tes held by decedent and of all claims due and owing decedent
at the time of death, and all promissory 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, and if such estimated fair market value be less than the
face value, it sets forth briefly the reasons for such depreciation-as to each item; all moneys payable
to the estate from life insurance polici-es 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 a·ccrued 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-partne~ship 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 answer 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 or enjoyment 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
all other facts of a pertinent nature regarding, said transfers. In tl')e case of t~ansfers intended to
take effect in possession or enjoyment at or after death, there is also attached to the schedule a co~y
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 at 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 j9i:nt_ly, by t~e will, deed, or other instrument of another,
with a copy of the instrumept cr~ating such power .attached to the schedule.
That Schedule D attached hereto and made part hereof sets forth the names and addresses of all
persons beneficially interested in this estate at the time of decedent's death, the 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, annul tants 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, andthe 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 Swnmary.
Subscribed and sworn to before me this ............................... ..
-·-/iT iJ7
1~ da~ ;;:::/ ~;;';y 19:ZQ .Jidi~U-~. _
William 0. Phillips, Nctary Public Washingto~. Washington Co~nty, Pa.
My Commi3~iGn Expires
June 10, 1972
····r·~~?:~~k!-
..... fJ).( .. ~~.r..r.,y, .. .AY..~.A .......................................................................... .
(Street Number)
.. .G.:.r.:.~.~!l.§P.'Y.r.,g, ..... P.9.:., .... J.lH?.QJ .............................................. .
(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.
RCC-34 (1-64) ,
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "A"
REAL PROPERTY
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 held 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 Commonwealth of Pennsylvania should be (1) (2) (3)
described by lot and block number, street and street number, together wl th DEPARTMENT a general description of the property, with a reference to the record of the ASSESSED VALUE VALUATION
conveyance by which the decedent took title; If a farm state number of a-FOR YEAR OF ESTIMATED CAUTION cres; also statement of mortgage encumbrances upon each parcel at death DECEDENT'S MARKET VALUE (Do not write of decedent. Taxes, assessments, accrued Interest on mortgages, etc.,ore DEATH In thIs space) to be listed on Schedule "F" and must not be deducted from this schedule.
NONE
Insert this total opposite "real property", Schedule "A" in the X X X X X NONE
"As Reported" column on the last page of this return.
.....
RCC-35
'
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "B"
PERSONAL PROPERTY
,.,
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". Intangible 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 anyundistributed
estate or 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.
1.
2.
3.
4.
5.
6.
7.
8.
9.
ITEM
List and describe fully
Household Furniture {See itemized list attached)
Cash on Person
STOCKS
220 shares Philadelphia Electric Company {Pa)
common stock in n/o Marcia B. Coulter
100 shares The Cleveland Electric Illuminating
Company (Ohio) common stock, in n/o
Marcia B. Coulter
100 shares Atlantic City Electric Company {N.J.)
common stock, in n/o Marcia B. Coulter
50 shares Mobil Oil Corporation, Capital stock,
{N.Y.) in n/o Marcia B. Coulter
Checking Account No. 355•6987 in Mellon Nation•
al Bank and Trust Company (Canonsburg Office
in n/o Marcia B. Coulter. Balance date of
death
Savings Account No. 66•7099 in Mellon National
Bank and Trust Company (Canonsburg Office)
in n/o "Marcia B. Coulter & J. N. Coulter.. as
joint tenants with right of survivorship and not
as tenants in common". Admitted to be assets
of decedent. Balance date of death, including
interest to May 1, 1970
Trustee check No. 5673 of Howard 0. Stevens,
Attorney, for 6/29ths interest in balance of
Tax Escrow Account of Brown Heirs
Insert this total opposite "Personal Property", Schedule "B" in
the "As Reported" column on the last page of this return.
ESTIMATED UNIT
VALUE MARKET VALUE
DEPARTMENT VALUATION
(Do not write in
this space)
22 3/8
32 17/p2
22 1/2
84.00
58.00
ok/11
4922. ?o I
3253. 13
2250.00 ~~'J
2040.63
40 12/1~
(}kj'fJ
~dJrj, :J
2062.93
86.85
X X 1'7, .754 •. 15 I
1 very old couch
1 very old, overstuffed chair
1 Small lamp stand
1 Table Lamp
1 Overstuffed chair
1 Old upright "Briggs" Piano & Bench
Odd lot of books - 4 vases
1 Small wall mirror
1 Floor Lamp
1 Table
8 matching chairs
1 Buffet
1 Odd chair
1 Wicker Stand and 2 matching chairs (old)
1 Table Lamp
i China Closet
2 Small vases
1 Lot odd dishes
1 -9x12 Rug. -well worn
Kitchen:
1 Tappan gas range
1 Small General Electric refrigerator
2 Metal topped utility stands (old)
1 Lot very old kitchen utensils & dishes
3 Kitchen chairs (very old)
Bedroom:
1 Old Wood Bed
1 Old Dresser
1 Old chest of drawers
1 old rocker
1 9 x 12 eug (worn)
1 Hoover Sweeper (Very old)
Tot'al
$ 5. 00
I. 00
.50
.50
I. 00
5.00
1. 50
.25
.25
3.00
8.00
5.00
1. 00
2.00
.50
2.00
.50
2.00
2.00
25.00
5.00
2.00
2.00
1. 00
2.00
1. 00
I. 00
1. 00
2.00
1. 00
:t$. v
$ 15.00
~ 26.00
~" 35.00
8.00
$84.00
I
/I I II
RCC.-3b
. .
CO\P.IfON'I'K\LTH OF PENNSYLVANIA
TlUNSFER INHERITANCE TAX
~SSIDENT DECEDENT
SCHEDULE "C"
TRANSFERS
(1) Did decedent, within two years of death, make any transfer of any material part q( his esj;ate, without
receiving a valuable and adequate consideration therefor? (Answer yes or no) Yes -listed below
(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) Yes -Reported at Item a. Schedule
(3) If the answer to (1) or (2) above is in the affirmative state: B. as an p.sset of estate.
(a) Age of decedent at time of transfer 94 -{As to Item 1. above)
(b) State of decedent Is health at time of making the transfer. (Note 1) ..... N orma:rlt for age.
(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) N 0
(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 val_u_a_b_l_e __ a_n_d-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) --~N~o~-----
(b) The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom? (Answer yes or no) __ ~N~o~----
(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) 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 could revert to decedent under terms
of transfer or by operation of law? (Answer yes or no) ___ N __ o ______ _
(9) If the ansv1er 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 ye:s 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 ~f 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 DESCRIPTION MARKET VALUE
(Estimated)
1. On or about March 9. 1970. Marcia B. Coulter. th
decedent. endorsed and delivered as a gift to her S:)n. J.
Nevin Coulter. check No. 5597. dated Feb. 24. 19~ o.
drawn on account of' Howard 0. Stevens-Trustee
Account". in Mellon National Bank and Trust Com1 any.
(Canonsburg Office). payable to the order of Marci~
B. Coulter in the sum of $3997.20. which check
represented decedent's 6/29ths interest in the net
proceeds of sale by Marcia B. Coulter. et al. • to
Andrew W. Zacour. et UX01 of 4 lots and additiona
acreage in the Brown Acres Plan of Lots in Peters $3997.20
Township. Washington. Pa.
2. Joint Bank Account. included in full as asset of
estate at ITEM a. SCHEDULE B.
Insert this total opposite "Transfers", Schedule "C" in the
"As Reported" column on the last page of' this return.
3997.20
DEPT. VALUATION
(Dept. Only)
Rc'c...:3s •
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
INSTRUCTIONS: 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 under 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-owners to
the decedent.
Descrip.tion of Property, Date of Acquisition, Name 1 Unit
Address and Relationship of Co-Owners, and Place Value
of Record of Instrument, where Real Estate. !
SEE l TEM 8. SCHEDULE B. -Savings
account No. 66-7099 in Mellon National
Bank and Trust Company {Canonsburg
Office) in n/o "Marcia B. Coulter &
J. N. Coulter~ as joint tenants with
right of survivorship and not as tenants
in common" .
THIS ACCOUNT IS ADMITTEDLY AN
ASSET OF THE DECEDENT AND IS
LISTED AS SUCH AT ITEM 8, OF
SCHEDULE B. HEREOF.
percentage Estate
Share Valuation
Insert this total opposite "Jointly Owned Property", Schedule "E"
in the "As Reported" column on the last page of this return.
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of
Entire
Property
Value of
Decedent's
Interest
..
RCC-37 (12-63)
COMMONWEALTH OF PENNSYYLANIA
1 TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
'~ \~\' \-BENEFICIARIES AND ADDRES :Es· ~ ' .
'State full names and addresses of-all who
tave an interest, vested, contingent or other-
wise, in estate)
J. Nevin Coulter .:;~ .. L::\',1.
5 25 Perry A venue
Greensburg_. Pa. 15601
-
SCHEDULE "D"
BENEFICIARIES
i RELATIONSHIP
(If step-children or SURVIVED DATE INTEREST OF
illegitimate children DECEDENT OF BENEFICIARY are involved, set STATE YES IN ESTATE
forth this fact.) OR NO BIRTH
Son Yes Of age & Sole Beneficiarv
Sui Juris
-
-
Deponent fUrther says that all the above-named beneficiaries are living at this time except below:
NAME DATE OF DEATH RESIDENCE
None
'
Will
Administration
~ Will Book
~ No.
DO THE
110,, page 132
Year ........... .
:\IA TIER OF THE APPRAISEMENT
OF THE
ESTATE OF
.. MARCIA :S. .•... COUL'rER~ ...
Deceased
Late of. G~J:l()r1_S})_l1:r:g ..
County of Washington
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
Howard 0.
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.; "'J ! I I Stevens~ Attofn:eY.i
(Executor-Administrator
must complete "As
Reported" column #1.)
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Form RC C·lO DEDUCTIONS ALLOWED IN j
OFFICE OF THE
REGISTER OF WILLS
STATEMENT OF DEBTS
AND DEDUCTIONS
/~Jt
THE SUM OF ... ~ ..... • .... $ 3./'Lt2;'/
DATE APPROVED . . . . . . . . L~d:;{".C:!
)
ESTATE oF Marcia B. Coulter LATE OF 223 W. College St., Canonsburg~ Pa.
DATE OF FILING APPRAISEMENT ---::J:...:U::::l;.zy ___ --=1.::.9....:..7..=0 __ DATS: OF DEATH _ __:,:M~a:::::..Z..y-'2=.L., -:1::.,::9:....:7:...:0~-------
DATE NO. OF NAMii: OF PAYEE REMARKS AMOUNT VOUCHEit
19 170
Paid by Executor out of $58.00 in cash found on person of decedent
Washimrton Laundrv Account due 12.0(
Homer Bier Yard work 11 0(
Robert Smith Plumbin_g_ 12 0( 35
Mav 8 1 McWreath Dairv Final milk bill 3
Mav 11 2 lw. Leonard Griffith Funeral exoenses 1 478
Mav 12 3 Canonsburg General Hospital Last illness Hi
June 15 4 !Oak Spring Cemetery Assn. Opening grave., cha__2_el., etc 110
June 15 5 Canonsburg-Houston Kiwanis Rental of walker 20
July 27 6 !Mary Cavasina .. M.D. Last illness -Medical care 71
Julv 27 7 lEna C. Farrar ~o~P.~~~testi~ ser~~es renderec [P.~ in IP.r Ji cimP. 200
~ 27 8 J. Nevin Coulter Executor's Commission 880
Julv 27 9 Howard 0. Stevens Attorneys Fee 880
Julv 10 !Russell Marino Ree-ister Fee for filine-inventorv. h~T::.nl"' Jf
on letters and debts and rl Prln p·H rm !=:
~6-J. q ')/()
"
I
COMMONWEALTH OF PENNSYLVANIA }
couNTY oF Washington sa:
1, J. Nevin Coulter., Executor HEREBY CERTIFY, THAT. TO THE BEOT OF
MY KNOWLI!:DGE AND BELIEF, THI!: FOREGOING IS A JUST AND TRUE STATEMENT OF DEBTS, FUNERAL EXPENSES AND EXPENSI!:S OP'
ADMIN IBTRATION BUBM ITT ED TO THE EST "TE OF ---=M=.::a:.::r...::C::.!'i:.:::ao_B=-.::•'--c~::.;O::.;U:::l=.::t...::e-7r=t----,+---
INHERITANCE TAX PURPOSES.
..., 7 jJ_ ME THIS 0\ DAY 01'
-T~~~---+~r+-=~~~ 1811L_
Will'am 0. Phiilips, Notary Public
Waahington, Washington County, Pa.
My Comllii>~ion Expires
• , . June 10, 1972
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RCC-81 (2-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILING OF APPRAISEMENT
J. NEVIN COULTER
IN YOUR REPLY PLEAOE
REFIER TO
38-70-9
In Re: Estate of _____ ~_,;.fA_R_C_I_A___;B=-.:.... _C.:::..O.:::..U.:::..L~TE~R __ _
______ 1:.:..:·1fA:..::S:::.;H~I:.;N~TG~TA...O~Nu.J ___ County -File No.. 6 3-70-48 2
Dear Sir:
You are hereby notified that the original
appraisement in the estate of Marc. i a B, Co~ltiTr
has been filed in the office of the Register of Wills qf -as 1ngton
County on August 3, , 19-10 Said appraisement reflects the
following valuations:
Real Estate---'------------
Personal Property ______ l~7~,~7~5~4~l~S---
Transfers ____________ ~3~,~9~9~7~2~0~--
Total _______ __,.;.-_,;.2~1~,~7~5~1~.~3~5~-
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 a~ provided by law.
Date __ ~A~u~g~u~sut~3~,r-J~9~7~0~-------Signed
Title
DATE OF DEATH: May 2, 1970
Note: This is not a bill.
, ..
·CC·39 (5-68)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
i.:state of COULTER 1-fARCIA B.
(Last Name) (First Name)
SUMMARY
DATE OF DEATH 5-2-IDO FILE NO.
(Initial)
REPORT OF INHERITANCE TAX APPRAISER
I, the undersigned duly appointed Inheritance Tax Appraiser in and for the County of WASHINGTON
63-70-482
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: __ 0_8_-_0_3_-_7_0 ____ _
REPORT OF THE REGISTER OF WILLS
I, the undersigned duly elected Register of Wills in and for \.YASHINGTON 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 sser amount represents the sum
allowed as a deduction.
Dated: _ _,.0~8'--....:0"->3o!.;-;;;...7L..;I o _____ _
INVENTORY VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
$--$ $ 17 754 15 -----+---
3 997 20
Joint-Held Property (Schedule E)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE F)
3 710 74
CLEAR VALUE OF ESTATE 18,040 61 18,040 61
Valuation of life estates or
annuities ..... , . . . . . . . . . . . . . $--------4--
ESTATE TAX ASSESSMENTS $ ------'---
FOR USE OF REGISTER ONLY COMPUTATION OF TAX
Tax on$ 2%
Tax on $ 18, 040 61 6% $-------=-~~~~
$ ___ ..:::::.1.J..; .0~8:::...:2=4---.!...!.44_
Tax on$ 5% $----------~-
Tax on $-----------4--10% $ _________ -4----
Tax on$ 15% $ ___________ ~_
Exemptions *
Total Estate _______ -+---
TOTAL TAX $-------L--
Less tax previously paid $=======1==
BALANCE $-----+---
Less 5% of tax if paid within
3 months after death $==========
(*) As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
BALANCE OF INHERITANCE TAX DUE $ ------+---
Add interest at rate of 6% from
-----to -------I
AMOUNT OF ESTATE TAX ASSESSED $----~--
$-----~--
Estate tax paid $-------1--
BALANCE DUE $ ____ 1L.__
Add interest at rate of 6% from
--------~·10--------$-----~---
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 ........... .
MA TIER OF THE APPRAISEMENT
OF THE
ESTATE OF
Deceased
Late of ___ _
County of ..
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
l
j
Fonn RCC-2
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE .............. ~.~,€;_~~.:f:. ..... ~ .. L ..... ! .. ~.?..9. ..... .
NTY lvASHINGTON cou .o ....................... ,, ................................................ .
DEPARTMENT OF REVENUE ..; .... .. ' ) ...
BUREAU OF COUNTY COLLECTIONS
HARRISBURG, PENNA. 1 7 1 2 7 FILE NO ........................ § .. 3..::. .. 7 .. 0.::.4.$. .. ~ ........................... .
MARCIA B. COULTER CANONSBURG Whereas, ...................................................................................................................................................... late of ............................................. ; ................................................................ .
in the County of ................ Jf.AS.B.lNG..T.O.N .............................. , ............................................. Commonwealth of Pennsylvania, having died on
the ..................................... 4.nd. .............................................. day of ...................... N.~.Y. .......................................... 19 ...... .79 seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore, I, .......................... JY..~ ...... ~.~ ...... 9..~.~-~.X ....................................................... , 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. ..
Appraisement Unit Description of, Asset Values Made for Inheritance Tax Purpoaes
$
REALTY:
NONF.
PRR.C::C\NATTV •
A~ nPr Sr'hPnnlP nnn :tt:t:arhP.d 17 754 1.5_ ...
JT. HELD PERS.: '
NONE
\
TRANSFERS:
As per Schedule ttcn attached 3,997 20
. TOTAL 21,751 35
"
J:.TASHIKGTON. County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
..................... HARCIA B .•... COU.L.T.E.IL ...................... .
Deceased.
Late of
CANONSBURG
Date of Death, ................. May .... 2, .... 19.70 ............... .
Appraisemel!t Docket Vol., .................... 3..8 ......................... .
Page, ....... ?..9.: .. ~ ............... No. 63-70-482
Filed in Register's Office, .... Augus.t ...... 319 .... 70
Amount of tax due,
DEPARTMENT OF REVENUE
Received,
Examined and Approved,
Wrote abo.ut Appra-isement,
Appeal j1'om Appraisement,
Entered and charged,
'
,.
..