The URL can be used to link to this page

Home My WebLink AboutOC1970-0840 - ESTATE OF KOPACHIN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE:ESTATE OF WILLIAM KOPACH,deceased DEC R E E tit OJ-L AND NOW,this ~=-aay of '~'1970,the foregoing Petition having come before this Court,upon motion of Melvin B.Bassi,Esquire,the same is directed to be filed and the following assets which are itemized in the Petition, consisting of all indebtedness owed by Wheeling-Pittsburgh Steel Corporation for retirement benefits amounting to a total of $2,402.11 and proceeds due on Series "E"Savings Bonds in the amount of $206.25,together with interest due thereon,be paid to Olga Greskovich who is authorized,empowered and directed to collect the same for and on behalf of the decedent, William Kopach.The said Olga Greskovich is further directed to make deduction from said amount the sums set forth in the Petition in payment to the proper parties named therein;to pay the inheritance tax due the Commonwealth of Pennsylvania on the net proceeds available for distribution and to distribut the balance thereof to the following named persons who are determined to be the proper and legal heirs at law of William Kopach in the proportionate amount or amounts set forth opposite their names: IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE:ESTATE OF WILLIAM KOPACH,deceased NO. PETITION FOR SETTLEMENT OF SMALL ESTATE TO THE HONORABLE,THE JUDGES OF SAID COURT: 1.Your Petitioner is Olga Greskovich,who is a sister of William Kopach,the decedent,and who resides at 1101 Meadow Avenue,Borough of Charleroi,Washington County, Pennsylvania. 2.The decedent is William Kopach,who died on the June23rddayof ,1970,a resident of the Borough of,-- Charleroi,Washington County,Pennsylvania. 3.The decedent,William Kopach,died unmarried, intestate and without issue,leaving to survive him the following heirs: John Kopach Brother 1200 Oakland Avenue,Charleroi,Pennsylvania Michael Kopach Brother 4837 Adele Court,Woodland Hills,California Peter Kopach Brother 12196 Bloomfield Avenue,Studio City,California Joseph Kopach Brother Stroall Acres,Stockdale,Pennsylvania Samuel Kopach Brother 1024 Oakland Avenue,Charleroi,Pennsylvania Olga Greskovich Sister 1101 Meadow Avenue,Charleroi,Pennsylvania Dorothy Piquet Idaho Falls,Idaho 4.All of the brothers and sisters named as heirs in the foregoing paragraph are sui juris. 5.The decedent,William Kopach,at the time of his death,was not seized of any interest in real estate except a life interest in premises he occupied at 1101 Meadow Avenue, Charleroi,Pennsylvania,which he had received under the Last Will and Testament of his mother~Mary Kopach,which does not comprise a part of this estate.The decedent did,however, die seized of the following personal property: (a)Retirement benefit from Wheeling- Pittsburgh Steel Corporation (nine weeks) (b)Cash balance due on agreement to purchase bonds (c)Eleven (11)Series "E"Savings Bonds-bearing an issue date of July,1964 Total $2,387.88 14.23 206.25 $2,608.36 6.The foregoing amount is due,together with interest as the same may be computed. 7.Your Petitioner,Olga Greskovich,contracted for and,in fact,has paid all of the following expenses in connection with the decedent's death and estate: Michael Melinchak Funeral expenses Burial lot -2- $1,500.00 240.00 Payment to priest Concrete vault Opening and closing of grave Stone marker Dr.Brady Medical expenses Woodward and Bassi Attorneys'fee Filing petition Total 40.00 95.00 85.00 175.00 50.00 200.00 8.00 $2,343.00 8.The balance for distribution to the heirs rightfully entitled amounts to $265.36,representing the difference between the expenses and the assets of the decedent which,under the law of the Commonwealth of Pennsylvania as the same relates to intestacies,requires that an equal distribution be made pro-rata to each heir.In the instant proceedings,it would appear that each heir would be entitled to a cne-seve:1th interest in the balance due after inheritance tax is paid. 9.Your Petitioner is unaware of any other expenses,costs or charges of any kind or nature due and owing as a result of the death of the decedent,whether the same have been incurred in his lifetime or at his death. 10.Your Petitioner avers and sets forth that she has made a diligent examination of the assets of the decedent and is unaware of any other assets in the name of the decedent alone which may be subject to probate,administration or -3- distribution. WHEREFORE,your Petitioner prays that the Court direct distribution of the assets of the decedent's estate to your Petitioner for the purpose of making a distribution of the same in accordance with the facts set forth in this petition under and by authority of the Fiduciary Act of 1949 as amended. rtJ/~A~~1/Olga Greskovich tl Petitioner W0jl(DWARDA BASSI" by .-L~=...::;.ao:;"':"'-.,..I ~Melvin B.Bassi Attorneys for Petitioner -4- COMMONWEALTH OF PENNSYLVANIA: SS: COUNTY OF WASHINGTON: BEFORE ME,a Notary Public,personally appeared Olga Greskovich,who,being duly sworn according to law,deposes and says that the facts set forth in the ~oregoing Petition are true and correct. Sworn to and subscribed before me My Commission Expires: N.P.SEAL: ------- ..' : Olga Greskovich 1/7 share $37.91 Dorothy Piquet 1/7 share 37.91 , Samuel Kopach 1/7 share 37.91 Joseph Kopach 1/7 share 37.91 John Kopach 1/7 share 37.91 i Michael Kopach 1/7 share 37.91PeterKopach1/7 share 37.90 : without administration or letters testamentary thereon being ,taken out but with the s~me effect that a Decree of Distribution would have after an accounting by a personal representative. I ~,/I,BY THE Ill"''''',, \P/~~---"-/",D , i , , ,. .' - r-1\l1lC LoUl,;I'U.v"F'/COl-3'ION -PLEAS OF PAST:T~GTON COIDITY,PE~!:\!A. oRPBANS,COURT DIVISION NO. ~ -:":0"0 'I ~j:i 'lU ;,--"._"~---.-."1 J;""T rn't'T'1"":'",.,I""\TTT")fT""f'Jtl II IN hE:ESTATE CF uILLIAl< KOPACH,deceesed PETITION FOR SETTLEMENT OF Sy.tALL ~STA TE ...,.,.- ~ -- /J '/VI .f",'.r\~>t/ '\'---'"j,~~- " \,'-r:J r-:.,r-(f)~~, \'-~~'\.~.\\...I~>v'-~\'''( r \\~:.,~,~~"",\~,~",-loy ~~W1;:]ODWARD .-'..1 _.;) <- AND BASSI L ~l ,I ATTORNEYS AT LAW 701 McKEAN AVENUE CHARLEROI,PENNSYLVANIA 15022 I'::J.4--I '1 l.Y' \ ,--- R CC-43 (5-65) ...."....... COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE HARRISBURG August 18,1970 J 15022 NOTE:TO BE SUBMITTED IN TRIPLICATE Pennsylvania Department of Revenue Bureau of County Collections 26 S.4th Street Harrisburg,Pennsylvania Dear Sir: Pursuant to Section 742,Pennsylvania Inheritance and Estate Tax Act of 1961, we herewith submit the following report: NAME OF REPORTING FINANCIAL INSTITUTION First National Bank &Trust Co.,Washington,Pa •• ADDRESS Cha'lleroi Office,p.O.Box 97.Charleroi.Pat ACCOUNT NO.OF JOINT, TRUST OR INVESTMENT DEPOSIT...;;..0;;;..2...;;.0~25::...;;3:,.;;..9.....:6:.-.::;.;09=--__,__ NAMES ON ACCOUNT OR INVESTMENT William Kopach Olga Greskovicb ~ ADDRESS __-=1..:..10=-=1:.......:..::Me::::.:a~d~ow~A::.l!'¥~en~u~ei!.J.._C::::Jha~r£le!ii!.!r~o!.!:l.i.....-!:P~a....._......lJ.l5Q!.U2~2'--_ DATE OF DEATH ,JUDe 23,1970 SURVIVING DEPOSITOR, BENEFICIARY OR INVESTOR _--.::0..:.l1g:a.:a::.......:::;;Gr~e~sk::.ov:::..:..:i~ch~_ ADDRESS .WISailllJM!lill:l-.l8CLiS:a....a.sh.llllov.uu::e'------ RELATIONSH IP TO DECEDENT_-=S~i~st~e~r __'__ DATE DEPOSIT OR INVESTMENT WAS ESTABLISHED May 11,1966 v BALANCE,INCLUDING INTEREST DUE,AT DATE OF DEATH $6;;;..2.;..;..9..;..6 -&-_ S /1"'?~/-.5%~<//,(. /-'<.3-?d ..S,%~~;-<y Signature TITLE (Miss)Bet'ly Ermlick,Ass't/Cashier .-... CHARLED t PENNSYLVANIA County File No._ Bureau File No. Date:A:::.u:=Jgl:l::u==s::..:t=--=2:..=:S~t_l=.9.:::..7.:...:0:..'__ County .....!\i~A~S:.!.!H~I~NGlL.Tf....:!QiU.N:!--_ 15022 OFFiCiAL NOTICE t>FI'NI1ERITANCE TAX APPRAISEMENT AND ASSESSMENT OF ASSETS NOT SUBJECT TO ADMINISTRATION TO:OLGA ORESKOVICH 1101 MEADOli AVENUE RCC-134 (1-69) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION ~e have received notice that,~~~~~~~~ on June 23 19...1Q..d:~!Lcameinto ownership of certain property through ~UU,'~mJ:x~mm~'K~trausder from,WILLIAM KoPACH,.deceased. Under the Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania such transfers are taxable and the liability for the payment of the inheritance tax due is imposed upon you,as transferee. The property on which tax is hereby assessed consists of:,Jt.Bank Acet.,II ·02 02539 6 09,held in t,he FIRST NATIONAL BANK (I TRUST COMPANY,WASHINGTON,PAt J CHARLEROI OFFICE, CHARLEROI,PENN$YLVANIA.In the name,of WILLIAM KOPACR or OLGA ORESKOVICH. Opened,May 11,1966.Balance as of date of death,$62.96. appraised by the Commonwealth,as of the date of death,at $__6_2_._9_6_'_'_ 50 %of this amount is taxable at the rate of 15 % ORIGINAL ASSESSMENT AMENDED ASSESSMENT DATE OF ASSESSMENT TAXABLE AMOUNT LESS:ALLOWED DEBTS NET TAXABLE AMOUNT $__3:..:.1:..:.•....:.4.::.,8 _$-------- AMOUNT OF TAX DUE 4.72 D If you pay the above amount within three (3)months of the date of death of the decedent,or on or before SeItt·23 19 70 you may deduct a discount of 5%of the amount of tax due,or .24 o This tax became delinquent,fifteen (15)months after the date of death and,in addition to the tax,statutory interest at the rate of 6%of the tax per annum is also due as of*_ 19__in the amount of *If the tax is not paid by the above date additional interest is due at the rate of 6%per annum until paid $================= (Agent for the Commonwealth) 4.72$ ASSESSED BY:_ TOTAL AMOUNT DUEof;J 0/APPRAISED BY:~..(//1:_,,"_6'. ,-(Inheritance Tax Ap aiser) STRUCTIONS TO TAXPAYERS Make checks or money orders payable to:To ins'ure proper credit to your account thiS Official Notice must accompany your payment.Mail or bring it to: /,.1l/£sooC v~;;//' c?~/9/{) If you have already paid this tax to an executor,administrator,a;t~;~ey'or other personal representative of the decedent for forwarding to the Commonwealth,list ~1.l)w;1he date paid,name and address of the person to whom you made payment,their official title and the amount." Date Paid Name and Address of Payee Official Title Amount Paid ii Under certain circumstances,if,after the date of death of the decedent,you personally paid funeral expenses or other just debts of the decedent,with funds derived from the property herein taxed,such amounts expended by you may qualify as deductions again'st the gross value of the property in the computation of tax due.If any such expenditures meet all of the three following tests,it is recommended that you itemize the payments below, execute the affidavit,and return this notice.The Register of Wills will examine the debts claimed and allow those which he determines to be proper.The tax will then be recomputed and you will receive an amended assessment of tax. THE THREE TESTS WHICH MUST BE MET ARE THAT: 1 -You were personally legally responsible for these debts,and 2 -You actually paid these debts out of the account or property described above and can furnish proof of such payment,if required,and 3-These same debts are not also claimed,for tax purposes,by an executor,administrator or other personal representative of the decedent handling the administration of the general estate of the decedent or any other transferee. SCHEDULE OF DEBTS Date Paid Name of Payee Description of Obi igation Amount Paid TOTAL $ (attach separate sheet if requ ired) COMMONWEALTH OF PENNSYLVANIA) SS: COUNTY Of -'--_ I,hereby certify that the foregoing is a just and true statement of funeral expenses and other debts of the decedent,,for which I was legally responsible and which I did payout of the property herein taxed.I further certify, that to the best of my knowledge and belief,these same debts will not be claimed by any other person,for inheritance tax purposes. SWORN AND SUBSCRIBED BEFORE ME THIS DAY OF____________19__. :d .. 'REPORT OF REGISTER OF WILLS Si gnature of Taxpayer Register of Wills I,the unJ~rsigned,duly elected Re~ister of Wills in and for the above county,do respectfully report that I have allowed deductions lis,ted abov~'in the total amouht of $0 Date of Approval:~_......:..._ \..~.L Fonn RCC-2 DEIARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS.~ HARRISBURG.PENNA.17 127 .....,...., COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE A.ugU.S.t 2.8..,.l.9.7Q..,.,,' COUNTY W~.~.bJ.ngt...9..~:,,. FILE NO ~.?..:.?...~.::::..~~.~, Whereas,William Kppach.late of Ch.a..rl.e.ro..i .. in the County of Wash.i.ngt.o.n Commonwealth of Pennsylvania,having died on the 2.3 rd day of J..\\.n.~19.7..9.,seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,W.A.R.C.HANEX ,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 fi..'( the cash value of all annuities and life estates growing out of said estate,hereby file the following appraisement: In the event that any future interest in this estate Is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such future interest. Unit Appraisement IDescriptionofAssetValuesMadeforInheritanceITaxPurpoaesI I $ JT.HELD: .11-H~nk Acct.N02 02539 6 09.held in the FIRST NATIONAL BANK &TRUST COMPANY,WASHINGTON, PA .•CHARLEROI OFFICE,CHARLEROI,PENNSYLVANIA.I In the names of \vILLIAM ~OPACH or OLGA GRESKOVICH. Onened.5-11-66..Balance as of date of death, th?Qh (Onp._h~lf i'~v~hle)31 48 I .- , ., I •-'~ .-J -.. 1 """'!~... •J.,~•:""' ,·......,c, ,:...·".. -, Total 31 48 Having been duly sworn according to law,I do hereby certify that the above appraisement is made in con- formity with law on this ...,..............................................,.....,......day of ................................................................................................................................................19............... .................................................................................................................................................................. Appraiser ................................................................................................................................................................ (Number and Street) ........................................................................................................................................J Penna.(Post Office) WASHINGTON County ...-~ -: ::J Date of Death, .''4 --. RESIDENT INHERITANCE TAX APPRAISEMENT Estate of .........WILLIAM K.DR.lOH . Deceased. Late of CHARLEROI June 23.1970 Appraisemel!t Docket Vol.,. .} "-, J '7) ." Page,..No...63-70-840.............................................. .:t' .;" .... Filed in Register's Office,A.:!lgUS..t ....3.1.J9.....7.0 Amount of tax due,$.. DEPARTMENT OF REVENUE ;j .- , ~.. t ~... t.--'-.'.--~, Received, Examined and Approved,.. Wrote abo.ut Appra.isement, Appeal j1'om Appraisement,.. Entered and charged,.. :-.'..;....,...~ ~~..-.------,--. . .... '-,- l ~ '-'.- 7'::- ~ ( 4