HomeMy WebLinkAboutOC1970-0784 - ESTATE OF NEMETZ.-........
RCC-l03 (3-73)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVIISION
INHERITAN CE TAX RETURN
FOR INSOLVENT ESTATES ONLY
OF RESIDENT DECEDENTS
63-70-784
COUNTY OF Washington
J
This return must be completed in detail and filed in duplicate,with the Register of Wills in the County where the decedent resided within nine
months after date of death,unless an exte.nsion is granted by the Secretary of Revenue.
Pa
of302 Washiagton Ave~,West <
(ADDRESS)Brownsville
Misc.'being duly sworn according tohiw,deposes and says that he is the _----!Ex~~et.!ocuu~tl<:o!lo/..olo.r~¥F~~¥:lIF¥=¥_'¥¥_¥¥'¥.30/~IF_¥...,......------
(EXE C.,~1ii&;Aiiiil"l.)
of the estate of Susie Nemetz late of West BrownsvillelCITY,BOROUGH,OR TOWNSHIP)
WillAd N 19___I,Steve Nemetzmn.0......(NAME)
deceased,and that"the whole of the estate of said decedent,who died on __6>o<..=-c...l""'4L.:-=-7.L..>o!O'-=-:-=:=:-_(DATE)
consisted of the assets listed below and that allowable debts and deductions exceeded the fair market value of the assets and
no Pennsylvania Transfer Inheritance Tax is due.
~~~..e---/--(TITL-E)--
..
Estimated
Market
Value
Department
Va luation
CAUTION
(Do not write
in this s cel
eal Estate Ho~e located on Lot:s No.9 and 10 of
West BrownsviiieB~rough,302 Washington
Avenue,West B'~own~ville,Pa.
~~~P--o:;T /?70.
~~~~
~~.
3,500.00
~17J0
TOTALS 3,500.00
Amount Approved
by Register
Amount
Cloimed
DEBTS AND DEDUCTIONS
Noture ofCloi m
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointed 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 [g'g schedule at the v lues set forth opposite each item in
the last column to the right....
Dated:-1
Nome of Poyee
Skirpan Funeza1 Home
Lafayette Cemetery
Centerville Clinic
County Taxes 7-9-70
Brownsville General
Hospital
Funeral Expenses
Burial Lots
Medical Expenses
Medical Expenses
$2,168.70
947.50
100.00
28.21
735.66
TOTALS 3,980.07
REPORT OF THE REGISTER OF WILLS
I,the undersigned duly elected Register of Wills in and for the above Count ectfully report that I have allowed
deductions in the amounts set forth in the above schedule as claimed,exce t where I ve set forth a greater or lesser amount
in the last column to the right,which greater or lesser amount represents th s m allo d as a deduction.
Date of ApproVal:ilL 1 1)74ftUSSEll MALINP...It W.~
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,RCC-81 (6-73)
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
NOTICE OF FILING,OF APPRAISEMENT
STEVE NEMETZ
{Executor or Administrator}
IN YOUR REPLY PLEASE
REFER TO
Inheritance Tax Division
j
SUSIE NEMETZInRe:Estate of _
__W_A_SH_I_N_G_TO_N__~County -File No._6_3_-7_o.-~'_7a_,4 _
Dear SIR:
You are hereby notified that th,-.........,.,---:=O=R=IG-:I:=:N=AL=,:;:;-_-_
appraisement in the estate of "-SUSIE NEMETZ ~I ~
has been filed in the office of the Reg,.ister of Wills of__---=-,_
County on JUL'i'1..,19~,Said appraisement reflects the following
valuations:
Real Estate 3_,5_0_0 oo_'_
Personal Property~_
Transfers "...--_
Jointl y Owned __-,.-_----,....--;=->;:.......,..__----Tota I ---=-3...:::.,_50_0_'__00_,,'_
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 oblect thereto within
sixty days after receipt of said notice as provided by Section 1001 ofthe Inheritance and
Est~,tex Act 011961,72 P.S.2485.1,001,P.~," ,\,
Dote ~J'///'1 7 </Signed..~~
Titl'e ~I
DAm OF DEATH:JUNE 14,1970
Note:This is not a bill.
ESTATE,INSOLVEN'Ir
.'.
'...
RCC-39 (5-68)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
(Initial)(First Name)
NEMETZ,SUSIE 6-11-"0 6'2 70...781'Estate of DATE OF DEATH __:U+__"__FILE NO.'.J-.."II-
(Last Name)
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of W_A_S_H_I_N_G_TO_N _
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 ~inSobednles"A","B'~'"C:and "E",
Dated:JULY 1,1974 ~~
iNHERiNCE T AXAPPRAiS'i?R'"""
REPORT OF THE REGISTER OF WILLS ,.~_
I,the undersigned duly elected Register of Wills in and for WASHINGTON Coun Pennsylvania,!o r~ct-
fully report that I have allowed deductions in the amounts claimed ly depone~~:l'8pl.iasto those items where a greater or
lesser amount is set forth in the last column to the right in Schedule "F",hich reate or lesser amount represents the sum
allowed as a deduction.
~UllDated:197J.1 RUSSEll MA:INO
NTVE
~"no "n
).j500.00
1).980.07
ESTATE INSOL
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
FOR USE OF REGISTER ONLYTaxon$-+-__
Tax on $---------t---
Tax on $---------+---Tax on $-+-__
Tax on $---------t---
Exemptions========*===Total Estate 4--_
TOTAL TAX
2%
6%
5%
10%
15%
*
COMPUTATION OF TAX
$---------4--
$---------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 :::::::::::::t==
BALANCE OF INHERITANCE TAX DUE $L
Add interest at rate of 6%from
_____to $-----~
AMOUNT OF ESTATE TAX ASSESSED $-------11-
Estate tax paid $....ll-
BALANCE DUE $----JI_
Add interest at rate of 6%from t=
------Ito-----$--------1
TOTAL TAX BALANCE $------1
PAID $-1
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 Year .
IN THE
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
SUSIE NEMET Z
Deceased
Late of .....W.BROWNSVILLE
..'.a
.,.
-,
-
-"
...-:
,-
County of WASHINGTON.-.
/'
/
~
./Commonwealth of Pennsylvania
REPORT AND APPRAISAL
\,
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Fonn RCC-2 I
I
COMMONW~:ALTH OF PENNSYLVANIA DATE ........~X ....!.J.....!.9.74.............................................
•_,;i)EI'ARTMENT OF REVENUE ..
.......~~.~.~~~.~~............................................."RESIDENT INHERITANCE TAX COUNTYBUREAti"OF COUNTY COLLECTIONS
HARRISBURG.PENNA.17127 APPRAISEMENT FILE NO..............~?.::::7.9..':7.~4 .............................................
Whereas,SUSIE NEMETZ W.BROWNSVILIE......................................................................................................................................................late of ...............................................................................................................
in the County of .......................................................~~.~~.~~.~~q.~.............................................Commonwealth of Pennsyivania,having died on::j:~;;;;:~~~~':~;;~~5~~~~~~~;~~~~~~:~~i:iZed and possessed of an esu,te
Therefore,I •.....~..................~......................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.
Unit AppraisementDescriptionofAssetValuesMadeforInharltance
Tax Purpoles
REALTY $
SEE COPY OF APPRAISEMENT 3.500 00
ESTATE INSOLVENT
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form~;v:~hbl:~::rh~w~..~.~~~~~.~~...~~:.:.~a~o~e~~~.~..~.~.~.~th~~e Ibove appraisement is made in con-
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..................................................:1.....................,•...............•..........................................................
~HINGTON County
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-
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
SUSIE NEMETZ
Deceased.
Late of
W.BROWNVILLE
Date of Death JUNE 14,1970J••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••
Appraisemel!t Docket Vol.,.38.~:.
Page,?:3..:?No 6J..~7Q'!"".7$4 .
Filed in Register's OfJice,;J.T.JkI..J.'-19 74
Amount of tax due,$..
DEPARTMENT OF REVENUE
Received,
Examined and Approved,,..
Wrote abo.ut Appra-isement,..
Appeal f1'om Appraisement,.
Entered and charged,.
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~~.@ill TESTMiIE].!
OF
SUSI.E NEr~ETZ
L SUSIE NEMETZ,of West Brownsville,Washington County,Pennsylvania,
do hereby make,pUblish and declare this to be my Last Will and Testament,
hereby revoking and making void any and all wills by me at any time heretofore
made.
"
FIRST:
SECOND:
THIRD:
LIVER N.HORMELL
ATTORNEY AT LAW
423 THIRD STREET FOURTH:
CALIFORNIA,
PENNSYLVANIA
I direct that my Executor hereinafter named pay all of my just
debts and funeral expenses as soon as may be practicable after
my decease.
I give and bequeath all of the personal property of which I
die possessed or to which I may be entitled at my decease to
my beloved husband,STEVE NEMETZ,forever.
I give and devise my home where I now reside,located in West
Brovffizville,~ashington County,Pennsylvania,unto my beloved
husband,STEVE BEE1ETZ,during the full term of his natural
life;my said husband to pay all taxes and to keep said
property in repair for so long as he may live.From and after
the death of my beloved husband,I desire the remainder in said
estate to be distributed among my children,in equal shares,
share and share alike.The names and addresses of my children
are as follows:
ELIZABETH KUHOT,Detroit,Michigan
JOHN KUHAR,JR.,Pittsburgh,Pennsylvania
ETHEL MARINES,Monessen,Pennsylvania
ANDREW KUlL4R,West Brownsville,Pennsylvania
I nominate,constitute and appoint my beloved husband,STEVE
,.,,~;....,.~~,l..............,.~~,,:,.~,.;,;.,~;,,~~~.~"l.¥~~.:qtF~:~~",....~~~-~.~~.,..-~--"""!~~~~i!.~i.'-.-~~.--........··'1
~~.,~'.:.:~>"c,·~:~"'.•,
..
Nmn~TZ,ixccutor of this my Last Will and Testament,and I
direct that he shall not be required to enter security.in any
jurisdiction in which he may act.
IN WITNEq.§.!Y!LER.:Wr,I have hereunto set my hand.and seal to this my
Last Will and Testament this £lS"~;.,.day of d-e../,te-l!'t t!Lt-.,1954.
******* ***
THE WITHIN INSTRUMENT,consisting of two (2)pages,was on this Ojcf'4-~
day of .~e....pJ:~.:.:~r_,1954,signed,sealed,published and declared
by SUSIE NEMET~,the testatrix,as and for her Last Will and Testament,in
the presence of each of us,who,at her request,in her presence,and in the
presence of each other,all being present at the same time,have hereunto
Bubscribed our names as witnesses thereto.
:>L1YER N.HORMELL
ATTORNEY AT LAW
42.3 THIRD STREET
CALIFORNIA.
P.·ENNSYLVANIA (2)
Estate Of~~~.t~R6'~sV.E;[tl ·.....}(0 ~,C)-,g ~~~.No of 19 .
late of :W:..............................,Deceased
KNOW ALL MEN BY THESE PRESENTS,
That we,..~r.~~..".•...H~~4.~.~fr.~~W~.P.~~C3.Ilcl ~~~..Tr..C¥l.~.~~~~.~.fi,~:ll~~t.~C.~9.9mpany
...~~$l;J.~~t.y .
all of Washington County,Pennsylvania,are held and firmly bound unto the Commonwealth of Pennsyl-
vania,for the use of those interested in the estate,in the sum of ..$1.0J.O'O'O.,.QQ~~~~~.~.~~~Dollars,to
be paid to the said Commonwealth,to which paymer t,well and truly to be made,we do bind ourselves,
jointly and severally,for and in the whole,our heirs executors,administrators,successors and assigns,and
each and every of them,firmly by these presents.~ealed with our seals and dated the2S.tb..day of
......p.~9.~~p.~.r A.D.,one thousand n:ne hundred and.$~y~r:r:t.y~.E,:.i:.gl:ltL..
THE CONDITION OF THIS OBLIGATICN IS,That if the above bounden ..
...........E.:r.ic.J H~.lQ.:.
~.or any of them,shall well and truly administer
the estate according to law,this obligation shall be von as to those who shall so administer the estate;but
otherwise,it shall remain in force.
J
Sealed and delivered in the presence of:
..b-.p ~..~(SEAL)
The"'Trans'americ'a"Iii'sUranc'e(Sc~lnPany~1ii222~_a~$ll"e1;Y ~(SEAL)
By.:~.......((SEAL)
Attar y in act.
&tutrmrttt .nf 1'urdy'
I.-.--------------------------------------.---------------------.--------------------------------------,surety in the sum of $on the
administration bond in the estate of --------------------------------------------------•say that I reside at
--------------------------,-------------------------,Washington County.Pennsylvania;that I am the owner of real estate.the
title to which is in my own name and duly recorded.situated in ._________________.
Washington County,Pennsylvania.worth above all encumbrances $.;and that I am worth the
amount expressed in said bond.over and above my just dEbts and liabilities.
.-~-_._---------------.--_..~._n__.._._~_.~~
-----------------------------------------._--------_.-.._-----_._-------------------Street
&tutrmrttt of ~urrty
P.O.
I..__.__..__..._.-.,surety in the sum of $on the
administration bond in the estate of -------------------------------------------------------------..,say that I reside at
......,Washington COUli;y.Pennsylvania;that I am the owner of real estate,the
title to which is in my own name and duly recorded.situated in ________..______,
Washington County,Pennsylvania,worth above all encumh~ances $--;and that I am worth the
amount expressed in said bond.over and above my just de:)ts and liabilities.
...,____-..-_.
COMMONWEALTH OF PENNSYLVANIA.}ss·WASHINGTON COUNTY.'".
Street P.O.
And now ..19.............comes __----..--------------..----__..
who being duly sworn.says that he is acquainted with the financial standing of the securities to the within bond;that
the said obligors have each executed the said bond and that the sureties thereto are the owners of real estate in their
own right of value more than the penal sum of said bond over and above all incumbrances and exemptions.
Sworn and subscribed before me this --..-------------------.-------.
day of .... .__.A.D.19 __
-_._-------_._------_....-------------_.-._--_.------_.--------_._------._----_._---_._--.__.--------------..----
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IN THE COURI'OF COMr-DN PLEAS OF WASHING'IDN COUNTY,PENNSYLVANIA
ORPHANS'COURI'DIVISION
IN RE:ESTATE OF
SUSIE NEMErZ,Deceased No.
b~-,O -,~'+
~~M1S'Gel!!!L,3:978
PETITION 'IO FIX NDUNT OF ADDITIONAL SECURITY ON SALE OF REAL ESTATE
'ID THE HONORABLE,SAMUEL t.RODGERS,President Judge of said Court:
The Petition of Ethel Marinos,administratrix D.B.N.
C.T.A.of the estate of Susie Nemetz,deceased,respectfully represents:
1.That the said Susie Nerretz died on June 14,1970,
a resident of West Brownsville,Washington Comrty,Pennsylvania and
letters testimentary were duly granted to Steve Nerretz by the Register
of Wills of Washington County,Pennsylvania on August 13,1970.
2.That Steve Nemetz died on December 12,1976 and that
subsequent letters of administration D.B.N.C.T.A.were granted to
your petitioner,Ethel Marinos on December ,1978.
3.That the suretY on the bond of your petitioner
filed with the Register of Wills of Washington County,Pennsylvania
at the time of the granting of said letters of administration D.B.N.
C.T.A.was filed according to law and that the arrount of said bond is
$1,000.00.
4.That on July 1,1974 a Notice of Filing of Appraisement
was received placing a value of $3500.00 on the real estate,said real
estate being the property hereinafter described.
5.That the said real estate has been appraised by the
Comronwealth of Pennsylvania for inheritance tax purposes in the arrount
of $3500.00 and the estate \\"'as viewed as insolvent under Inheritance Tax
Number 38-93-8,heretofore filed in the office of the Register of Wills
of Washington County,Pennsylvania.
.,,,"
6.That the real.estate prop::>sed to be sold by your
petitioner is described as follows:
All those two .(2)certain lots or parcels of land
flituate in East Pike Rtm 'Ibwnship,Washington County,
Pennsylvania,known and designated as Lots Nine (9)and
Ten (10)in sundry subdivisions of a plan of lots called
West Side Land Company's Addition to the Borough of West
Brownsville,which plan is recorded in the Recorder's
Office of Washington County in Plan Book Vol.e,at pages
68 and 69,and up::m which premises there are erected a one
story frarre dwelling house and coal shed.
7.That your petitioner has sold said property to Allan
J.Rockwell and Deborah J.Rockwell,his wife,of West Brownsville,
Pennsylvania for the price or sum of $11,500.00,which sum is acknowledged
to have been received by your petitioner.
8.The only parties interested in the estate of said
decedent are Ethel Marinos,daughter,of Monessen,Pennsylvania,Andy
Kuhar,son,of Pittsburgh,Pennsylvania,John Kuhar,son,of Cheswick,
Pennsylvania and John Kohut,nephew,(sole heir of Elizabeth Kohut,
daughter,who predeceased the decedent),of Pittsburgh,Pennsylvania.
All of wham are sui juis.
WHEREFORE,your petitioner prays your Honorable Court to
fix the arrount of additional security which shall be entered by her,
as provided by Section 541 of the Fiduciary Act of 1949.
GEORGE RE'IOS,JR.&ASSOCIATES
BY:-..:>bo<:.:::·?=:--iI-JL..o.L7~{cU.~::---::=--;--;-:-;---_At~rneys for Petitioner
••
COMMONWEALTH OF PENNSYLVANIA
COUNTY.OF WASHINGTON
)
)
)
55:
Before me,the un1ersigned authority in and for said County
and State.personally appeared ETHEL MARINOS,administratrix of the
estate of SUSIE NEMETZ;deceased
who,first having been duly sworn according to law,depose (s)and say (s)that
the allegations of fact set forth in the foregoing~~r_e_ti_·_t_i_on_.a.re
true and correct to the best of ~(her)knowledge,information and belief.
Sworn to and subscribed
before me this 28 day
of __De~cem_ber_·,197.i..
'~'J1 ,-r~A»JaA J£LA,
NOTARY PUBLIC
ANNA MARIE SARISH.Notary PubllQ
Washington,\'13:[.1,·"0;1 Cc:,Po..
My Commission ExpirestJly Commission El<p;'_5 April 14/1ge~
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IN THE COURI'OF COMr-DN PLEAS OF
WASHINGION COUNTY,PENNSYLVANIA
ORPHANS'COURI'DIVISION
IN RE.:ESTA'IE OF
SPSI;E NEMEITZ,Deceased
'PETITlON
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RETOS,SYMONS &CLARKE
A PROFESSIONAL CORPORATION
ATTORNEYS AT LAW
RETOS LAW BUILDING
10 EAST WHEELING STREE.T
WASHINGTON,PA.15301
Db
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IN THE COURI'OF COMMON PLEAS OF WASHING'ION COUNTY,PENNSYLVANIA
ORPHANS I COURI'DIVISION
IN RE:ESTATE OF
susm NEMETZ,Deceased
)
)No.
DECREE
AND NOW,Decerriber 28,1978,upon consideration of the
annexed Petition and on Motion of George Retos,Jr.,Esquire,attorney
for the Petitioner,it is Ordered,Adjudged and Decreed that Ethel
Marinos,Administratrix D.B.N.C.T.A.of the estate of Susie Nemetz,
late of West Brownsville,Washington County,pennsylvania,deceased,
enter additional security in the office of the Register of Wills,in
the aIIDunt of $1&l rcrrJ with surety to be approved by the Court,and
upon the entry of the same,the said Ethel ~'larinos,administratrix D.B.N.
C.T.A.,as aforesaid,is authorized to receive the proceeds of the sale
of the real estate described in the within Petition from Allan J.Rockwell
and Deborah J.Rockwell,his wife,for the price or sum of $11,500.00.
BY THE COURI':
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IN THE COURI'OF COMr-DN PLEAS OF
WASHINGION COUNTY,PENNSYLVANIA
ORPHN'J$I COURI'DMSION
IN RE:ESTA'IE OF
SUSIE NEMETZ,Deceased
DECREE
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RETOS.SYMONS &CLARKE
A PROFESSIONAL CORPORATION
ATTORNEYS AT LAW
RETOS LAW BUILDING'''2 70 EAST WHEELING STREE.T..::J WASHINGTON,PA.15301
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RETOS,SYMONS &CLARKE
A PROFESSIONAL CORPORATION
ATTORNEYS AT LAW
RETOS LAW i!UlbOING
70 EAST VJl'lEELI(~STREET
WASHINGTON.p!".1~3.01
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