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Home My WebLink AboutOC1970-0677 - ESTATE OF GHENNEForm No.R,"CC.62,(2·641 THIS FORM REQUIRED IN"ALL ESTATES WITH GR,OSS ASSET,'SUNDER $10,000,UNDER SE,CTION 701 OF A,CT OF JUNE 16.1961) EFFECTIVE JANUARY 1,1962.(FILE IN DUPLICATE WITH COPY OF WILL ATTACtlED)/,,7 ' ,.J...03-;}0 -t,? OFFICE OF THe;REGISTER OF 'WILLS -'--,C~~nt~~i .-.'.~.~~?~g~~~<?~.....,... RAYMOND L.'GHENNE ..\'BOX 485,New Eagle,Pennsylvania....."~..•..~..~of !••••••!l!••••••••••••••••••••••• _••o.."(Ne:m!!).•..,.0 • •••••(Address),•, being dnIy s..W9J~n :~.accofding to law,deposes and says that he is the·j9_:h~_t..__9~!?--~_~_..~~-9---!!.~~-::-= ,0 0 (Exec"Adm"Leg~tee.Etc.).... f h f -·-.Mary Ghenne..,,,--,.oh''1''''"d o _.-827 Meadow ,Avenue "\'0 t e ,estate 0 __----------"-------_----------------,---------------------w ose ast feSt ence was --------.-,,---------------------------------------------------0.• -".(No,~"(Street) _~_h9x.1"~-~Q-b---------------.-------------odeceased,and that the whole-of the estate of said decedent,who died _~_J~J:Y.._JQL.__~~-9 5 _ \(CltV,Borough,or To:wnshlp). _..._..__',...,.._.,. _ •__o~.~_,,__ . -0 ...(Date)• , consisted of: .,REAL PROPERTY REAL PROPERTY I1'l'PENNSYLVANIA.WITH STATEMENT OF MORTGAGE ENCUMBRAN(!)ES UPON EACH PARCEL AT DEATH OF DECEDENT, WH;ERE'~ROPERTY HELD AS JOINT TENANT OR TENANCY BY ENTIRETIES.GIVE NAMES.ADDRESSES AND RELATIONSHIP OF OTHER OWNERS. Real Estate Estimated Value NONE " Personal Property NONE . .,\ NOTE:You may exp-e-dite the processing of this return by filing with it,and as a part of the return, letters from financial institutions or mortgage holders,certifying to amounts on deposit or owed by the decedent as of the date of death.Such letters must be signed by a responsible officer of the financial institution or mortgage holder and indicate clearly amounts of principal and interest in the decedent's account at the date of death and the type of account,account number and the exact name or names in which the account is registered. Jointly Held Property Estimated X~.lue 559.74 1,261.25Balance$2,522.50 -one half thereof---~-~~~22~~~----------r-hrl.rlprn;.:.."1 .~::lv;ha!=:'"T.o~n h!=:~n fui~t-s~vinas acct.:j:j:12895 McKeesport Bell Federal Credit Union,McKeesport,Pa.joint acct. .#722 'in 'the names \of M::lrv r-l --~::lnrl lor Rr:l 'T r-:henne . Pittsburgh National Bank,Charleroi Office,joint che~king acct.,-:-:-:=-=--=--:::--=---=-=-=---:----:--~-----=----=-----::;---_-----.:~=-----:;---=--''----:~=-~-----+---~--#70-7-310714 in the names of Mary Ghenne or.pRa~ond L.~henne. Balance $1 119.48 -one half thereof---~~-~__)_:21:f~---_--------- in the name's of RaYmond L.Ghenne or MEY y.Ghenne.Balance~1 h?n l?-one half thereof---------__.IL-:..4.:1:=._te:l ..;._1.810.05 Pittsburgh National Bank,'Charleroi O¥fice,joint savings acct. #9750 in the names of Marv Ghenne or RaYmond L.Ghenne.Balance $7,022.89 -one half thereof----------JL=~L~------------------- Pittsburgh National Bank,Charleroi Office~joint savings acct. #16326 in the names of RaYmond L.Ghenne or Mary V.Ghenne.R~1~n~e S'?nnn 00 -one hrl.lf thereof----~~~--JJ~lLLJ------------ 3,511.45 1,000.00 =====================m~l"\m±;/I''l\~Tbt:==========F=,,8=L142,~~/ Transfers within TWO YEARS Prior to Death NONE That at the time of death there was no safe deposit box registered ih 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:- 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 NONE / BENEFICIARIES BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED AGE OF LIFE (If step-children or DECEDENT TENANTS OR INTEREST OF (State full names of all and their addresses who have illegitimate children STATE YES ANNUITANTS BENEFICIARY an interest,vested,contingent orotherwise,in estate.)are involved,set OR NO AT DEATH OF IN ESTATE forth this fact.)DECEDENT RaYmond L.Ghenne Son Yes All Box 485,New Eagle,Penna. -,'... RESIDENT DtCEDENT DEBTS AND DEDUCTIONS CLAIMED ,. NOTE'List first five items in the §paces SQ provided,observe notations thereon,and instructions $Funeral expenses paid DEBT OR CLAIM NATURE OF SAME AMOUNT THIS COLUMN..------=.::=:........::~===--------,-------:c:..::..::..:::.-=-=.::~=---..::..:..:..:=------.------=:...:..::....-.::c...::....::-'-=,--1oiKEGISTERONLY $ Family exemption (will not be allowed unless decedent died residing with a spouse or children.) Administration Expenses * Counsel fees * Fiduciary commission * OTHER DEBTS AND CLAIMS (*)See Note below Total Note:The estate agrees to advise the Register of Wills if the amount actually paid in settlement of any fee,commission or debt is greater or less than the estimated amount claimed and allowed. ,'..-~£)~~~/, Subscribed and sworn to before me this !.../J.~~.7.~. /(E~981!t9'1'4.EiM%"tsti atO'l) 7/~'A'"datl'M?Y..~,19 66 "-..~I V e~••'M,'~''c'6rririlI~"si~h''~x~166"""""""~corrun~ss,. ..Bo.x ..485 ,. (Street Number) ..~~~..~~'P.~~.!..~.e:~r:~¥.~Y:~~~.~. (City or Town and State) ereb..~~~~if~.~~~.~QJ~~.~~~~e .~~~:·;;~~:9i.s.~de in conformity with law on this ...........~.,...........~.A·greApprRlsel'~'1 In the event that any futul'e interest in this estate is transfelTed in possession 01'enjoyment to collateral heir 0 the decedent after the expiration of any estate for life 01'for years,the Commonwealth hereby expressly reserves the right to appraise a assess transfer'inheri- tance taxes at the lawful collateral rate on any such future interest. tGISTn OF W I,the undersigned duly elected Register of Wills in and for.....~.~County,Pennsylvania,do respectfully report th t ave allowed debts anI:!deductions in the amounts cia''ed by deponent cept as to those items where a greater or lesser amount :::d~ortH:~tRe.'m~~th~t/.;;t~hO'"whi'h .,.are,0 .~.~.~~~,.~~e~.u.c~:~~..'" <../I'"Register of Wills ,,' , Form No.RCC-62 (2-64) WillAdministration INo year . IN THE MATTER OF THE APPRAISEMENT OF THE ESTATE OF Deceased Late of . County of . Commonwealth of Pennsylvania REPORT AND APPRAISAL i .~ ._---- I /_'.. "'<-u ~1 I ,/~.'_:''~"-/'.\r " :.......'/'.....rL\'.•,' ""/J..,,_'tl ll,11,..,I" RCC-B\(2-64) COMMONWEALTH OF PENNSYLVANIA· DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION NOTICE OF FILING OF APPRAISEMENT IN YOUR REPLY PLEA.E REFIER·TO J RAYNOND L.GHENNE Informant In Re:Estate of_---......HA......R......Y;:;......,:G::.:H.:::EN=.·:..:.N:.=E=--_ _____W_A~SHI=·N:..:;G..::.T.:..:ON:.:....__County -File No.63-70-677 Dear Mr.Ghenne: You are hereby notified that the original appraisement in the estate of Mary Ghenne has been filed in the office of the Register of Wills qf vlashington County on July 8 ,19..1.Q.Said appraisement reflects the following valuations: Re alEst ate _~-."..--=-:-~-:,""",,.--__ Jt.Hel~~_~8.,L;.,U=2=.4~9__ Transfers -..".~,_,,_-,......,.;'--- Tota 1 _-'---..,.----:....::8:...l,.:=14::z::2::::..:.~4t-19......·__ As to such tax that is paid within three months from date of death,a five (5%)percent discount is allowable.As to any tax that remains unpaid after one year from date of death,interest at the rate of six (8%)percent per annum is charged. Any party in interest who is aggrieved by an appraisement may appeal therefrom as provided by law. Da te __---=-J.=ul=:.y~~:::..l.L-..-.:l'-'9.J..7~0----- DATE OF DEA,TH:July 30,1965 Note:This is not a bi II. ALBERT S.DIAZ -VVALTER S.SPRAGG IT ATTORNEYS AT LAW 419 FALLOWFIELD AVENUE,CHARLEROI.PENNSYLVANIA 1$022 483-5547 July 25,1966 I Mr.l\merico Mele Chief Appraiser washington County Court House Washington,Pennsylvania IN RE:ESTATE OF MARY V.GHENNE Dear Mr.Mele: This letter is in regard to the assessment of inheri- tance tax against certain joint bank accounts in the name of the above decedent and her son,Raymond L.Ghenne. With particular reference to the checking accounts set forth below,we wish to advise your department that the funds held in the said checking accounts were placed there by Raymond L.Ghenne and were his personal property.The reason for the opening of these accounts in joint names was due to the fact that Mr.Ghenne was going through a divorce process and did not wish the funds to be in his name alone. The following accounts were opened within one year of the date of death: Joint Bank Account #722,McKeesport Bell Federal Credit Union---------~----------~2,522.50 Joint Checking Account #70-7-310714, Pittsburgh National Bank,Charleroi Office----------------------------------~l,l19.48 With this information we believe that only one-half of all the joint accounts should be subject to inheritance tax and would like to terminate this matter on this basis. Very truly yours, ~A-.~ Albert S.Diaz \ ASD/j 1 ·COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 July 5,1966 Albert S.Diaz,Esquire 419 Fa11owfie1d Avenue Charleroi,Pennsylvania 15022 Re:Estate of Mary V.Ghenne Washington County Dear Mr.Diaz: We are in receipt of your letter of June 29,in reference to subject estate.We are herewith returning the Statement of "Debts and Deductions and copies of the RCC-134 and RCC-62,to be prepared in this estate. We are in agreement with your contention that these five jointly held bank accounts totalling $16,284.99 should be taxed on one-half thereof if it can be proven that these accounts were established with the funds of the surviving joint owner. May we suggest that you submit the necessary evidence to the appraiser of Washington County for further processing of this estate. If it is determined that one-half thereof is to be taxed,then the debts and deductions of $2,003.65 are to be deducted therefrom,assuming that these obligations are being paid by the joint survivor out of his share of the funds and,accordingly,your tax calculation as submitted will be correct. IK/ns t~~' J.n K1ns I ritance Tax Division FOR:William R.Atkins,Director Bureau of County Collections c.c.Mrs.Josephine M.Douglas ~1 Register of Wills,Washington Co. c•c.l-fr.Americo Mele,Chief Appraiser,\vashington Co. Encl. RCC"39 (5-68) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUMMARY Estate of GHENNE (Last Name) MARY (First Name)(Initial) DA TE 0 F DEATH -----:7_-.=....3_0-_6....:..5__FILE NO._6-'-3_-7'-0-_67.:.....;7_ 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","8","C",and "E". Dated:~0~7-_0~8:e....--,-7~0 _ 0'!l-30-65 REPORT OF THE REGISTER OF WILLS REGISTER OF WILLS Dated:.....;O;;..l7_-...::;0..::8_-7..L.0~_ I,the undersigned duly elected Register of Wills in and for Washington County,Pennsylvania,do respect- fully report that I have allowed deductions in the amounts claimed by deponent,except as to those items where a greater or lesser amount is set forth in the last column to the right in Schedule "F",which grea or lesser amount represents the sum allowed as a deduction. ,8.-rIiZ r;g 8 1 J,2 .9 2.003 65 6,138 846,138 84 VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED $$$-------+-- 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 annuities.. . . . . . . . . . . . . . . . . .$t=- ESTATE TAX ASSESSMENTS $. FOR USE OF REGISTER ONLY 0 Tax on $b.ns 8L.2%0· Tax on $----------t-- Tax on $5% Thxoo$1~ Thxoo$1~ Exemptions * Total Estate -l-__ TOTAL TAX COMPUTATION OF TAX $..ollc2~2-l-7P,.l.L-- $-------4--- $----------4-- $-------+--- $----------4-- $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 BALANCE OF INHERITANCE TAX DUE $t= Add interest at rate of 6%from _____to $---------1 AMOUNT OF ESTATE TAX ASSESSED $-------lL- Estate tax paid $---Il- BALANCE DUE $-----ll- Add interest at rate of 6%from ------Ito-----$--------It=TOTAL TAX BALANCE $-------..1. PAID $....J FOR USE OF REGISTER ONLY ADJUSTMENTS NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason, same Should be noted below,with short explanation. Will Administration f No. IN THE Year . MATTER OF THE APPRAISEMENT OF THE ESTATE OF ~y..G)-~NWE: Deceased Late of .CIWiLEROI County of ........WASHIl~GTON. Commonwealth of Pennsylvania REPORT AND APPRAISAL ~ i ----------..----_....._--_.- Fonn RCC-2 COMMONWEALTH OF PENNSYLVAN1ft.DATE ...........................~.~y.....$".....+..9.7..Q.......................... D~PdRTMENT OF REVENUE ............................~!.~.~?~?~~.?.r.~.................RESIDENT INHERITANCE TAX COUNTYBUltEAUOFCOUNTYCOLLECTIONS'......... HARRISBURG,PENNA.17127 APPRAISEMENT FILE NO.................................9.3...-:::.7..9-:::..9.7..7............................. Whereas,..........................................J:'la.ry...Ghe.nn.~.....................................................................late of .............................Gh~.+.~.r..9.~................................................. in the County of .................................................W9.:~.h:tP.g-t:;q:t?:....................................................Commonwealth of Pennsylvania,having died'on the ...................................................3..0....t.h...........................day of ....................~:qJ.,y.............................................19.§2..,seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,.................................W•.R•.....Chaney..............................................................,an appraiser duly appointed according to law, having been designated to make a fair and conscionable appraisement of the said estate,and to assess and fix the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement: In the event that any future interest in this estate Is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transferinheritancetaxesatthelawfulcollateralrateonanysuchfutureinterest. Unit AppraisementDescriptionofAssetValuesMadeforInheritance Tax Purposes $ JT.HELD: See COpy of appraisement filed 8,14~49 ., Total 8,142 49 .- form~~v:~hbl:~::rh~w~~~~?~~'I do hereby t9!~the above appm :.made in 2- day of .....................~~...4".............··Z······........................19 ...<!.................J ...........~......~'....~..~"'1 .......~~~();1.~......,,~..~-,,-A'...: ................L_i~~~~)~'Penna. ...WASHJNG'rON....County ~ RESIDENT INHERITANCE TAX APPRAISEMENT Estate of l''iARY GHENNE Deceased. Late of CHARlEROI Date of Death,~.~y ?Q,L..~.9.??. Appraisemeilt Docket Vol.,~Z . Page,gk ~?No ??:.7..C?::.?7.7.. Filed in Register's Office,J.\Uy $.,19.7.Q. Amount of tax due,$. DEPARTMENT OF REVENUE Received, Examined and Approved,. Wrote abo.ut Appra.isement,. Appeal t,.om Appraisement,. Entered and charged,. • J, ~ Form RC C·10 DEDUCTIONS AL.L.OWED IN J OFFICE OF THE REGISTER OF WILLS WashingtonOF..--;;;...-__COUNTV ~AQINT 01"THI COMMONWIALTH J~;#£..1-/o-c 77 ' STATEMENT OF DEBTS AND DEDUCTIONS THE ~UM OF '00"0 , , , , "••et.~~·l...~ DATE APPROVED ,"','"....2..::.....!.?..:.Zt:!........ ~7~~ RIgilier of Willi,Agenl I, ESTATE OF Mary Ghenne LATI 01"Washington County DATE 01"FILINGI A,,"RAIUMINT 7-£-;Jo OATI 01"OIATH July 30,1965 OATI NO,01'NAMI 011'"AVII REMARK.AMOUNTVOUCH.II July 30,965 Monongahela Cemetery Grave 375 00 Augm:t 5,1965 ROCCO'S Flowers Funeral expense 76 65 AugUE t 6,1965 Fred s.Klein,M.D.Medical Expense 20 00 AuguE t 6,1965 Monongahela Memorial HOsp.Hospital expense 12 00 'l1"~"~I-l-1 LI.1 qht C!""olhv n Fpral1!=:()n H'l1no..-",1 1 325 00 ~ Augm t 31 196t Quiant Monument Co.Grave marker 195 00 ----;r---t----t----------------+----------------+----+--- 2,003 65 COMMONWEALTH OF PENNSYLVANIA }ss: COUNTY OF WASHINGTONRaymondL.Ghenne-------=-------------HEREBY CERTIFY,THAT,TO THE BEaT OF MY KNOWLEDGE AND BELIEF.THE FOREGOING IS A JUST AND TRU E srATEIlIENT OF DEBTS,FUNERAL EXPENSES AND EXPENSES 01" ADMINISTRATI~NSUBMITTED TO THE ESTATE OF Mary Ghenne~DECEASED,AS DEDUCTIONS;FOR INHERITANCE TAX PURP~SES..-lf1;j::/.. 1tf.J -~~(LoS.).W~~:~iC,iDZ::H'~:~DAY" My ~mmission expires 8/22/66