HomeMy WebLinkAboutOC1970-0536 - ESTATE OF RISHERT--------------------------------:cc-----~------,
RCC·IOS (2·&4) · '·~
COMMONWEALTH OF PENNSYLVANIA
DEPARTMEio!T OF REVENUE
BUREAU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX DIVISION
INHERITANCE TAX RETURN
FOR IN SOL VENT ESTATES ONLY
OF RESIDENT DECEDENTS
.to-3 ~ J!J·---.63?. ••• J
COUNTY OF WASHINGTON
This return must be completed in detail and filed In duplicate, with the Register of Wills In the County where the decedent resided within one
year after dote of death, unless an extension Is granted by the Secretory of Revenue.
Will
Admn. No. ___ l9· ___ I, __ F_l_o_r_e_n_c;:-:e:--M.-o_R.c;.:i"-'s:...:hc:..e;:_r::..·...::..t _____ of 53 9 Park Ave. , Monongahela, P a o
(Name) (Address) Misc.
being duly sworn according to law, deposes and says that~e is the __ s_o_l_e_l_e....,g~a_t_e....,e-'-:----,-----,---------
(Exec., Adm., Legatee, etc.)
of the estate of WILLIAM H o RISHERT, late of Monongahela, Pennsylvania,
(City, Borough, or Township)
deceased, and that the whole of the estafe of s9id decedent, who died on _J~u=.n:.;e=-=1.:=5...J.,~l=-=:9--=6~7_,,L----------
(Date)
consisted of the assets listed below and that allowable debts and deductions exceeded the fair ma'rket value of the assets and
no Pennsylvania Transfer Inheritance Tax is due.
Sworn and subscribed before me
the :Za t:lu day of May' 19 _lQ_
-t!i;.:l;t!;z;__.-/;~ ~A. ·hETTY E. WENZEL, Notary Public
l'lOtii'rV .1:' 1. y: lvl0non11 .. ,ela, Washi.ngton ~ounty, Pa.
(Signature)
Type of Asse't: -. May 9, 1972
Reol Estote,Pers. ASSETS
Property,Jointly (Attach additional sheets if necessary)
Held Prop. or Description of Asset Transfers
I.'ersonal
Property
3 shares common stock of Naoma Oil and Gas
Company at $100o00 per share
5 shares common stock of the B.&Mo Oil and
Gas Company at $10o00 per share
5 shares common stock of Woodrock Oil and
Gas Company (a dissolved corporation)
Liquidating value $3o00 per share
1 Chevrolet Station Wagon sold for
TOTALS
REPORT OF INHERITANCE TAX APPRAISER
Sole (Title) Legatee
Estimate,d •
Marketr .~ ·
~
Value:.
....
$30o.o·o
·-~ l· . i
$1115.00
n ~· Department
Valuation
CAUTION (Do not writ.e
in this space)
I, the undersigned duly appointeC:I Inheritance Tax Appraiser in and for the above County do respectfully report that I have
appraised the real and personal property as reported in the foregoing sched I at t e values et forth opposite each item in
the last column to the right. 7
Dated:
Name of Payee
L. M. Frye Funeral
Home
Medical Associates
Chester s. Bird, D.D.
Joseph L. Hoffmann
~~~~~~~~~~~~---~~~~
DEBTS AND DEDUCTIONS
Nature of Claim
Funeral services
Account vs. decedent
Honorarium
Attorney fees
Administration costs
Notary fees
TOTALS
REPORT OF THE REGISTER OF WILLS
Amount
Claimed
$1595o00
l5o00
50.00
75.00
l8o50
3.00
$1756.50
Amount Approved
by Register
I, the undersigned duly elected Register of Wills in and for the above County, do respectfully report that I have allowed
deductions in the amounts set forth in the above schedule as claimed, except where I have set forth a greater or lesser amount
in the last column to the right, which greater or lesser amount represents th~e~<fon.
Date of Approval:~ c?..f-' /Vo .= ~ . ~ rn .
Register of Wills
•
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Will }
Administration No. Year __
IN THE
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
W:CLI~X.l'\M a·.. RXSHERT •
Deceased
Late of Monongahela
County of Washington
Commonwealth of Pennsylvania
REPQR~~ APP~ISAl:."'j
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Boueph L. HoffDlaJUl
Attorney at Law
242 W. Mai:a Street
Iilonongahela, Pa. 16088
COMMONWEALTH OF PENNSYL VAN lA -·
R C C-81 (2-64)
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILING OF APPRAISEMENT
IN YOUR REPLY PLEAD£
REFER TO
FLORENCE M. RISHERT Informant
In Re : Estate o f ______ "VI:.:.:fl::::L::.:L:::::I:::.:AM::.;l:.....:.;H.:.• ....::R:.:::JS=--:;H:::ER:..:.:.T ___ _
______ W~A~S~H...=D=..::~::::.G..::..:TO:::.:N;!....... ____ County -File No. 63-70-536
Dear Mrs. Rishert:
You are hereby notified that the ori~inal
appraisement in the estate of William H. Rishert
has been filed in the office of the Register of Wills qf Wasbington
County on }lay 25 , 19.1Q. Said appraisement reflects the
following valuations:
Real Estate ---------------Personal Property ___________ -=1~·~1~1~5~·~0~0~--Transfers _______________________________________ _
Total --------------------~1~,~1~1~5-uOOu_ __
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 ____ ~M~a~y~2~5~,~1~9~7-=0~----
DATE OF DEATH: June 15, 1967
ESTATE INSOLVENT
Note: This is not a bill.
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. CC·39 (5-68)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
estate of RISHERT,
(Last Name)
1pJILLIAM
(First Name)
H.
(Initial)
DATE OF DEATH 6-15-67 FILE NO. 63-70-536
-
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".
Dated: ___ __,.._0.<:5-=2.,_..5=-_.._7,._0 ___ _
06-15-67
REPORT OF THE REGISTER OF WILLS
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 greater or lesser amount represents the sum
allowed u a deduction. /) ,
Dated: 05-25-70 LJ:i~o
' REGISTER OF WILLS
INVENTORY VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED
Real Property (Schedule A) $ $ $
Personal Property (Schedule B) 1 115 00 1,115 00
Transfers (Schedule C)
Joint-Held Property (Schedule E)
TOTAL GROSS ASSETS 1 115 00 1.115 00
Less Debts and Deductions 1 7S6 so 1,756 50
(SCHEDULE F)
CLEAR VALUE OF ESTATE Estate Insolvent
Valuation of life estates or
annuities .. , ~ ............... $
I I ESTATE TAX ASSESSMENTS $
FOR USE OF REGISTER ONLY COMPUTATION OF TAX
Tax on$ ~ $
Tax on$ $
Tax on$ 5% $
Tax on$ 10% $
Tax on$ 15% $
Exemptions * (*) As evidenced by Charitable
Total Estate Exemption Certificates issued
TOTAL TAX $ by the Secretary of Revenue.
Less tax previously paid $
I
BALANCE $
Less 5% of tax if paid within
3 months after death $
BALANCE OF INHERITANCE TAX DUE $
I Add interest at rate of 6% from
to $
AMOUNT OF ESTATE TAX ASSESSED $ I Estate tax paid $ I BALANCE DUE $
Add interest at rate of 6% from
•o $
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.
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Will
Administration t No.
IN THE
Year -···--·---··
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
WILLIAN H. RJS HERT
Deceased
Late of_ HONONGAHBLA
County of __ WASHINGTON _______________ _
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
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Form RCC-2·
COMMONWEALTH OF PENNSYLVANIA DATE ................. J:1gy_ .?.5, .... J.:.9.7Q ...... .
DEPARTMENT OF REVENUE • ·
,BUREAU OF COUNTY COLLECTIONS
HARRISBURG, PENNA. 1 7 1 2 7
RESIDENT INHERITANCE TAX
APPRAISEMENT
COUNTY ................... ~~~f.l:.~.€f?.~.~T.J: .............. .
FILE NO. . ................... ??..::.7.9.::::.?..?..?. ............................. .
Whereas, ..................................... Wt.U..ia.m.. ... H. •.... Ris.he.r.t ................................................. late of .................................. Uono.ngahela ............................... .
in the County of ..................................... W.a.:P..IP.:P:gi&P, .......................................................... Commonwealth of Pennsylvania, having died on
the. .... . .............................. ~.?. .... ~.h ............................... day of ....................... ~~E3. .................................... 19.9.7.., seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore, I, ............................ W..~ .. ~.~ ... .9.h9.-.!.l~Y ............................................................... , 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.
Description of Asset
PEHSONAL TY:
3 shares common stock of Naoma Oil and Gas Co.
at $100.00 per share
5 shares common stock of B & M Oil and Gas
Co. • at $10. 00 pet share
5 shares common stock of I!Joodrock Oila and Gas
300.00
_50.00
Unit
Values
$
Appraisement
Made for Inheritance Tax Purposes
I l----------------~C~o~·~·~(~a~d~i~s~s~o~l~v~e~d~c~o~r~p~o~r~a~t~i~o~n~)~L~i~g~u~i~d~a~t~i~n~g~v~al~u~~e~---------r-------flr---------~-----l
3.00 per share 15.00 I
1 6hevrolet Station vfagon sold for .1.5_0. CD
1,115.00 1,115 00
I I--~------------------------------------------------------------------------4--------H--------·--4r----~
Total 1,115 00
ESTATE INSOLVENT
Having been duly sworn according to)aw, I do hereJty ~r~ify that the above appraisement is made in con-
formity with law on this . .. ~£.~ day of .... ~"'Y-.. ;;;··'J ..... Z7_. ....... ~ ···..,··~. ... . 19 /?c! ... ~-/-~.:~ ' . ~;!'" . ~~~~ -..::::;...-Apprais;r(;7'1 .__ :;?;1i_ z ~b~~-~d.Street ............ ..
~ .. ~-('/ _ .,,P.. ., .. ... . . . • P•nn•.
WASHINGTON County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
WILLIAM: H. RJS HERT
Deceased.
Late of
110NONGAHELA
~ate a;:e,~:~:~~~;~;;··~~~---~1.967 ........................ .
ppr ., .................................................. ..
Page, ztJ.~.f .................... No ....... §}~.79.:?..?..?. ........ .
Filed in Register's Office, ... J1g.Y. .. :?.5.., ...... 19.7.9 ..
Amount of tax due, $ ................................................................... .
DEPARTMENT OF REVENUE
Received,
Examined and Approved,
Wrote abo.ut Appra-isement,
Appeal fyom Appraisement,
Entered and charged,
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Will
of
William H. Rishert
Dated: ~,I' July~ , 1965
JosEPH L.HOFFMANN
ATTORNEY AT LA-w
242 WEST MA.IN STREET
MoNONGAHELA, PENNSYLVANIA
il
.,
{)~63
IN THE COURT OF COMMON ?LEAS
OF WASHI:NGTON COUNT~, J?ENN.-
SYLVANTA OR?HANS' COURT
DTV'TSTON NO. OF 1970
ESTATE
OF
WILLIAM H. RISHERT,
Deceased
~ETTTION FOR SETTLEMENT OF
SMA,LL ESTATE
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. lhP c:::J t7 lvJ ~ -<.: ~~ ~~· 'J~~ " ~ ~-" -~'"i'osEPt=r L. HoFFMANN ~' ATTORNEY AT LA-w-
242 WEST MAIN STREET R .MONONGAHELA, PENNSYLVANIA "Q~ 15063 J/ ~ I ~0-0;)..
IN THE
COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
.ORPHANS' COURT DIVISION
ESTATE
OF
WrLLIAM H. RISHERT,
deceased
NO •.
PETI·TION FOR S-ETTLEMENT OF SMALL ESTATE
To the Honorable, the Judges of said Court:
OF 1970
The petition of Florence M. Rishert, widow of William H.
Rishert, deceased, respectfully represents:
1. That William H .. Rishert, hereinafter called the
decedent, a citizen of the Commonwealth of Pennsylvania and the
United States of America, domiciled at No. 539 Park Avenue,
Monongahela, Washington County, Pennsylvania, died on June 15,
1967 ..
2. That decedent died testate but his Will has not
been offered for probate nor have any letters been granted on his
estate. The Will of the decedent dated July 3, 1965, is hereto
attached as Exhibit "A."
3. That your petitioner is the widow of the said
decedent and the sole legatee and devisee ~nder the Will of the
decedent; that decedent was not survived by issue nor were any
children born or adopted by him after the date of the execution
of the said Will.
4. That the assets of the decedent and the value
thereof are:
3 shares common stock of Naoma Oil and
Gas Company at $100.00 per share
5 shares common stock of the B. & M. Oil
and Gas Company at $10.00 per share
$300.00
50.00
5 shares common stock of Wooqrock Oil
and Gas Company (a dissolved corporation)
Liquidating value $3.00 per share
1 Chevrolet Station Wagon -sold for
Total
15.00
750.00
$1115.00
5. That the debts of the decedent or his estate, all
of which have been paid by your petitioner, are as follows:
L, M~ Frye Funeral Home ,.... Funeral services
Medical Associates -Account vs. decedent
Chester S. Bird, D.D. ,.... Honorarium
Joseph L. Hoffmann -Attorney fees
Administration costs
Notary fees
$1595.00
15.00
50.00
75.00
18.50
3.00
$1756.50
WHE.REFORE, your petitioner respectfully requests that
the Court, pursuant to the provisions of the Fiduciaries Act of
1949, P.L. 512, Sec. 202, 20 P.S, Sec. 320:202, as amended,
award the assets of the decedent of the value of $1115.00 to her
as partial reimbursement for the moneys she has expended to pay
the debts of the decedent or his estate, and she does hereby elect
to take the stocks above mentioned: Three (3) shares common stock
of the Naoma Oil and Gas Company, Five (5) shares of the common
stock of the B. & M. Oil and Gas Company and Five (5) shares of
Woodrock Oil and Gas Company, liquidated value; in kind.
\ \'' .
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COMMONWEALTH OF PENNSYLVANIA
SS:
COUNTY OF WASHINGTON
Before me, the undersigned officer, personally appeared
Florence M. Rishert, to me personally known, who, being duly
sworn according to law, deposes a.nd says that the facts set forth
in the foregoing petition are true and correct as she verily
believes.
Florence M. Rishert
Sworn to and subscribed before me this Ci~ '.i/u day
of May, A. D. 1970~
My Commission Expires:
BETTY E. WENZEL, Notary Public
Monongahela, Wash~ngton County, Pa.
My Comm1sswn Expires
May 9, 1972
EXHIBIT nA!
WILL OF WILLIAM H. RISHERT
I, William H. Rishert, of Monongahela, Washington
County, Pennsylvania, having full legal capacity in the premises,
do hereby make this my Last Will and Testament, hereby revoking
and making void any and all Wills by me at any time heretofore
made, in manner and form as follows:
1. I direct my Executrix, hereinafter named, to pay
all my just debts, funeral expenses, and the expenses of the
administration of my estate as soon after my decease as may be
proper and expedient.
2. All the rest and residue of my estate, both real
and personal, and ~heresoever situate or found, of which I may
die seized or possessed, or to which I may be entitled at the
time of my decease, and remaining after the payment of the several
items set forth in the preceding paragraph hereof, I will, devise
and bequeath unto my wife, Florence M. Rishert, in fee simple and
absolutely; provided, however, that she survives me in life. If,
ho~ever, my said wife should predecease me, or in the event that
my wife and I should meet simultaneous deaths, or in such circum-
stances as it would be impossible to determine who died first,
then, I direct that my estate shall be distributed as follows; viz
a. I will and bequeath six (6) $1000.00 -2t% -
United States Treasury Bonds to Kathy Bialon, 824 Hoon Street,
Monongahela, Pennsylvania, absolutelys If the said Kathy Bialon
is a minor at the time she ~ould become entitled to this legacy,
I direct that my Trustees, hereinafter named, shall hold the said
bonds until said minor shall have attained her majority; and they
are hereby empowered to use the income therefrom for her support,
education, hospitalization and other medical expenses, and the
payment thereof and receipts of the persons entitled thereto shall
be a sufficient acquittance to my said Trustees. I do also
empower my said Trustees to retain said bonds in kind, or to
redeem the same and reinvest the proceeds thereof in such
securities as they shall deem -most advantageous to my trust estate.
b. I will and bequeath all of the shares of stock
which I own in the Standard Oil Company of New Jersey and the
Consolidated Natural Gas Company to the Reverend Chester s. Bird
and Grace Bird, his wife, as tenants by the entireties, and in the
event of the prior decease of either of said persons, then, I
direct that said legacy shall be paid to the survivor thereof.
c. I will and bequeath any balance which is due on
the Agreement of Sale for certain real estate situate at No. 537
Park Avenue, First Ward of the City of Monongahela, Washington
County, Pennsylvania, and entered into between myself and my wife,
and Tom Cox and Esther Cox, his wife, Ann Appolonia and Joseph
Appolonia, her husband, and Fred Cox, to the said Tom Cox and
Esther Cox, his wife, Ann Appolonia and Joseph Appolonia, her
husband, and Fred Cox.
d8 I will and bequeath any balance which is due
on the Agreement of Sale for certain real estate situate at No.
545 Park Avenue, First Ward of the City of Monongahela, Washington
County, Pennsylvania, and entered into between my wife and myself,
and James Gallingani and Clara Mae Gallingani, his wife, to the
said James Gallingani and Clara Mae Gallingani, his wife.
e. I will and devise my real estate situate on
Park Avenue in the First Ward of the City of Monongahela, Washing-
ton County, Pennsylvania, in which I now reside, and known as No.
539 Park Avenue in said City, and the two adjoining lots, and
having erected thereon a dwelling house, six garages and work
shop, to Nancy Surace. I also will and bequeath to the said
Nancy Surace all my furniture, rugs, fixtures, dishes and silver
f. I ~o hereby authorize and empower my Executors
to make, acknowledge and deliver any deeds or other assurances
in law which may be necessary to carry out the provisions of my
said Will.
~· I direct that my Executors shall sell all my
• • • ..,..
guns, boats, motors, fishing equipment, hunting equipment and
other personal property which has not heretofore been disposed
of; provided, however, that in the event the residuary legatees
desire, they may elect to take all or any of said personal propert
in kind by filing elections signifying such intentions with my
Executors.
h. All the rest and residue of my estate, both
real and personal, and wheresoever situate or found, or to which
I may be entitled at the time of my decease, I will, devise and
bequeath unto James Basel, Sr., David E. Frye and John Rishert,
in fee simple and absolutely, and in equal shares to each.
3. I do hereby appoint my wife, Florence M. Rishert,
to be the Executrix of this my Last Will and Testament. In the
event that my said wife should predecease me, then, I do hereby
nominate and appoint David E. Frye and John Rishert as Executors
of this my Last Will and Testament, and I do also appoint them as
Trustees of any beneficiary under this my Last Will and Testament
who may be a minor at the time of my decease.
IN WITNESS WHEREOF, I, William H. Rishert, the Testator,
have hereunto set my hand and seal to this my Last Will and Testa-
ment consisting of three typewritten pages this~ day of
July, in the year of our Lord one thousand nine hundred and sixty-
five.
(SEAL)
The foregoing instrument was signed, sealed, published,
acknowledged and declared by William H. Rishert, the above named
Testator, as and for his Last Will and Testament, in the presence
of us, who, at his request, and in his presence, and in the
presence of each other, have hereunto subscribed our names as
uitnesses hereto.
IN THE
COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA
ORPHANS 1 COURT DIVISTON
ESTATE
OF
WILLIAM H. RISHERT,
deceased
DECREE
AND NOW,
of the Court does hereby award, purs~ant
to the provisions of the Section 2'02 of the Fiduciaries Act of
L949f P~ 512, 20 P.S, Sec. 320:202, as amended, to Florence M.
Rishert, widow and sole beneficiary under the Last Will and
Testamento£ William H. Rishert, deceased, in the amount of
$1115.00, said award to include the following assets elected to
be taken in kind, viz:
3 shares of the common stock of Naoma Oil and Gas
Company;
5 shares of the common stock. of the B. & M. Oil and
Gas Company,
5 shares of the common stock of the Woodrock Oil
and Gas Company, liquidating value ( a dissolved
corporation) i
and a copy of this Order a,nd Decree shall constitute authority
to all transfer agents, registrars and others dealing with the
personal property of the Estate of William H. Rishert, deceased,
to recognize the person named herein, the said Florence M. Rishert,
as entitled to receive the said personal estate be be distributed
witho~t administration, and shall have the same effect as a
Decree of Distribution after an accounting by a personal
representative.
(