HomeMy WebLinkAboutOC1970-0841 - ESTATE OF HOFFMAN_02J
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ESTATE OF No._--=6:..o!3,--7",-,0-8=---=liL~_
William Hoffman,In the matter of the F....i r.....f'.....lt.........an...,d...........F""":I....oa.a1.a.....-_
deceased Account of__-"'M""ar!:!:-CIg""'are=.=,:t....·~Hu<o....f ....fman.willoO._
Admi oi strat,rix
ADJUDICATION AND DECREE
And now November 27,,19..12-,this matter came on for hearing,
audit and distribution at this session and testimony taken;and thereupon,upon due consideration
thereof of the balance for distribution in the hands of the Accountant is determined to be
$.57,295oOl and the account is accordingly confirmed;and it is ordered,
adjudged and decreed that the said balance be paid out by the Accountant in accordance with the
schedule ,of disribution hereto attached and made part hereof,unless exceptions hereto be filed
sec.reg.or an appeal be taken herefrom sec.leg.
.£r4.~
Presiding Specially
SCHEDULE OF DISTRIBUTION
8Balanceperaccount$61,403.3
dditionaJ.credit asked at audit 4108.37---....-
Balance $57,295.01
Deduct Clerk's Costs &Receipts 55.~0
Attorney Sanford S.Finder $57,,239.51
argaret Hoffman,widow,balance,under Section 2102 (4)
f the Probate,Estates and Fiduciaries Code of 1972,
ct No.164,51239.51-'I No balance
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Form RCC-33
RESIDENT DECEDENT
COMMONWEALTH OF PENNSYLVAN IA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
COUNTY OF
IMPORTANT:This return must be completed in detail and filed in duplicate,with will attached,with the·
Register of Wills of the County where decedent resided;Return is due within one year after
date of death,unless an extension is granted by the Secretary of Revenue.(Section 703 of
._the_In!)eritance_.~n!l.E.stateTax<\ct of 1991.)
IN THE MATTER OF THE'ESTATE OF }AFFiDAVIT OF
.........WJ..k.P.AM H.Q.I.:..I.:MAN.........................................................~
(State full name of decedent>
Late of W~§h~09:t:.<:>f.:l.....County ADMINISTRATOR
State""of P.ennsylvan.:L..a :..}ss:
COllnty of Wa.shJngtQ11
Administrator
.......M.AR.G.A:REI....H.Q.f.f.MAN..
of the estate of the above-named decedent being duly sworn,depose S and sayS
Decedent·died ...·.Decembe·r .....
(Month)
......10 ..,196.9.,J ~X~X!XX.~:mtlXaX~K)W1{l)t~)(,~:x.m'*"'~1G("'*X~~~}(Day)(Year)Lintestate
otherN::et:::i:::r:::r:fse:tttao;;::::}~~~f~~hr~g{G~P¥~iisl$~tiiTdlri~r ..·..·..· ·..····whom all correspondence should be Washington,..P.a.•1530L.........mailed.
That as such .M.miD.i.s.:tl'.§,:tl'.;i..~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 ofdeath 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:-
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT
IN WHI CH DECEDENT RENTED A SAFE DEP;...;O;...S-=I..:.T_B::..O::..X.:.--t ::..IN~N;...A;;:M=E_O.;..R~N;...AM:::...;.E.;..S_O:.,;.F -t.......;H.:,.;O;;:L;...D_E.:.;R...S _T;..:O_D...EC_E...D_E..;.N...T_
NONE
That the contents of said safe deposit box or boxes are itemized under Schedules of this---return,with the exception of the following,for the reasons hereinafter set forth:
That Schedule A attached hereto 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 upon 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 or 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•i........•-~interest day prior to decedent's death in the case of savings banks,and to the date o~'de~edent's death
in all other cases;all bonds,postal savings,treasury certificates or notes and otti~r evidence of in-
debtedness of the United States to the decedent;all obligations,whether by stat~t~or_agreem~nt they
are designated as tax free,of.the United States,or any state,or political SUbdivi~1on·thereor,or of
,/'any foreign country,which are owned at the time of death;all wearing apparel,jewelry,/s\lverware,pic-
tures,books,works of art,household furniture,horses,carriages,automobiles,boats;'.,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~es 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 or money
of which decedent died possessed,of Whatsoever nature,with interest thereon,if any,giving the face
value and estimated fair market value thereor,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 policres 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 accrued interest thereon to the date or 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 de.ath.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-part'nership or business.
A copy of the co-partnership agreement,(if oral,a statement setting forth the natu~e 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 the case of transfers intended to
take effect in possession or enjoyment at or after death,there is'also attached to the schedule'a copy
of tn.e d.eed,.trust agt:eement or other il)strument creating the trust.Therl~is also set forth in said
schedule a list of all property,real and personal,with its value,which pa~ses at decedent's death by
virtue of the exercise by decedent,either indiVidually,orjointly with another,or any power of appoint-
ment vested in decedent,either individually or.jointly,by the .will,deed,or other instrument of another,
with a copy of the instrument creating such power attached to the scheduI~.
That Schedule Dattached hereto and made part hereof sets forth.the nam~s a~d 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 aTI minors,annuitants 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,and the relationship of such issue to tile 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'i~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 rela~ionship,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","en,"E",and "F"as directed therein,·
have been carried forward and properly registered in the Summary.'
Subscribed and sworn to before'me this ..~@..
·..··..·......··;1··....·,·..··..·..'1·..~Y)of~~_19 727K~~.1~;;Lr~-
.......~I c:?),..:..:,'2~'d',d.lQ9 $..L.Mc.P.o.nal.d .$.tr.e.ei..;~~..Alf'bcrteIM'Lt~lic (Street Number)
Notary Public,W~s'hington,Wa'Sl:ilngton ell,JV[gJ:).9.n?J.9.,,p..~D.n.§y.ly.9n.i..a .
My Commission Expires March 20,19U (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 *'R ..
.~,
1
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 h!'ld by
the .de.cedent 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 Com.'1l~['Iwealthof Pennsylvania should be (1)(2)(3)/described by lot and block number,street and street number,together wi th D~PARTMENTageneraldescriptionoftheproperty,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 CAUTIONcres;also statement of mortgage encumbrances upon each parcel at death DECEDENT'S MARKET VALUE (Do not writeofdecedent.Taxes,assessments,accrued Interest on mortgages,etc.,are 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
"As Reported"column on the last page of this return.
...RCC"35
COMMONWE~LTH 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".Inta~gible 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 any undistributed
estate of 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 ITEM UNIT ESTIMATED DEPARTMENT VALUATION
No.List and describe fUlly VALUE MARKEl'VALUE (Do not write in
this space)
One-eighth (1/8)share of the Estate of 69;qCJ~9(,Bernhard Lorch,Jr.,Deceased 69,901.96
I
Insert this total opposite "Personal Property",Schedule "8"1n X X 69,901.96 £0QoJ.Q[,
the "As Reported"column on the last page of this return.
I lif'rvf'
CO\l\IO\'\il,'\LTIl OF PF~NSYLV.~NI.\
T-lL\N:3FFIl INHElUTANCE TAX
rmSlnEXT DECEnENT
SCHEDULE "e"
T.1H~SFEns
I,•
(1)Did decedent,within two years of death,make any transfer of any material part of his estate,without
receiving a valuable and adequate consideration therefor?(Answer yes or no)No
(2)Did decedent,within two years of death,transfer property from himself tO~h~i~m-s-el-f-and another or
others (including a spouse)in ,joint ownership?(Answer yes or no)_~N,,-,Q,-__
(3)If the answer to (1)or (2)above is in the affirmative state:
(a)Age of decedent at time of transfer _
(b)State of decedent's heal th at time of making the transfer.(Note 1).
(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~o __
(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 valuable and 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)__
(b)The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom?(Answer yes or no)_
(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)--=-N""o"--_
(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)~h~lo~_
(9)If the answer to (8)above is in the ~ffirmative,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 yes or no)--=N..:..:o><--_
NOTE 1:The answers to these questions should be supporten by affidavit by the attending physician as
well as a copy of the death certificate.
NOTE 2:If answer to any of the above questions is yes,set forth below a description of the prcperty
transferred,it's fair market value at date of death,dates of transfers and to whom transferred,with
relationship of transferees to necedent,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
(Est:l.ma ted)
DEPT.VALUATION
(J)~l't.Only)
Insp.rt thls tnt.it,]oppnsj tP."TrfJIIsfp.rs",Schedule "C":l.n the
"As Reportp.d"colu1IU1 on the last page of this return.
...
,.
Ret-S8
COMMONWEALTH OF PENNSYLVANIA
TRANS}~R INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
I~STRUCTIO~S:This schedule must disclose all property,real and personal,owned by the decedent jointly
wi th 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.
-
Description of Property,Date of Acquisition,Name I unit Percentage Estate DEPARTMENT VALUATION
Address and Relationship of Co-Owners,and PIace I Value Share Valuation CAUTION-Do not Write
of Record of Instrument,where Real Estate.I In This Space.I
Value of Value of
Entire Decedent's
Property Interest
NONE
I
I
I
Insert this total opposite "Jointly Owned Property",Schedule "E"NONE
in the "As Reported"column on the last page of this return.
,.,.
RCO'-37 (12-,63)
l'O~t:\\l1~\\'EAl.i'll OF PE:'\~SYYl.:\NlA
THANSFEH 1:\:IlEHITAM'E TAX
RESIDENT DEL'EDENT
SCHEDULE "0"
BENEFICIARIES
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFStatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARYaveaninterest,vested,contingent or other-are involved,set STATE YES IN ESTATE
wise,in estate)forth this fact.)OR NO BIRTH
Maraaret Hoffman Wife Yes ~/24/l898 Residue
lOq S.McDonald St ••McDonald.'Pa ...
.
h
Deronent further says that all the above-named beneficiaries are liVing at this time except below:
NAME DATE OF DEATH RESIDENCE
~IATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
..WI:LI.IAM.HOfFJV1P.N..
~~'i:j ~:l3::"'"ro:~r.:>...ro:::l '"r.:>.VJ 0 l--'
:....,::l:1><1 ro r.:>'i:j~~l--'a:x 'i:j '0:)8)...ro:~0'"::s:'0 ~:tB:ro:~....,....:'<
:~:18:
'l8::tB::1>1::i>ii~
(Executor-Administrator
must complete "As
Reported"column #1:)
~~r.:>cr~
trl'",....
r.:>...-ro
C1...o'"'"
Year ....
P.'<THE
(No.Will
Administration
Deceased
Late of ..McDonald
County of ..Washington
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
'V'd "08 "iJl~N!:4Sy/t\
S1111.\.j~;;j.?J :;I:)3:J
Ct,::~.~.._~..~':~sn~l
G II ·f
~}.enc::::~II ,.~>-,~~:~.-..-.-...-<:~en en en
"(\""~:n ('l ('l
:?"?"'?":~:::\;/:~n t:l::l >-:~~..
II 000000 <:n 000000 000
d'<~\().~.>-...:z:z ~::2':'"\()0 0 '.0 :0 ~0 .;:1 !:l :0 :;:1 ro----~CD CD t-':CD "0 ......:.0-\()\{)...
0-0-...-roc...
~
,Z 2 ;Id LJ:(W~/2L
000000<:n000-EP-000
>-cr.,..
'.>-,
--------SANFmUJS.FINDER,ESQ.
729 Washington Trust BuildingWashington,Pa.15301
t:lrt____
~tv3~
::lr.c...
"
'"
RCC-Bl (6-71)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
NOTICE OF FILING OF APPRAISEMENT
MARGARET HOFFMAN
(Executor or Administrator)
IN YOUR REPLY PLEASE
REFER TO
Inheritance Tax Division
j
In Re:Estate of __WILL__IAM__H_O_FFMAN _
WASHINGTON County -Fi Ie No.63-70~JQ.l(..,,-;._
Dear MRS.HOFFMAN:
You are he reby noti fi ed th at the~~O:_::R_=I_=G::_:IN:-:-:AL:_::__-------------
apprai sement in the estate of WI:..::=T=,I:::.IAM==---..::H:.=:O~F=_:Fl~~~_
has been filed in the office of the Register of Wills of_W.ll.!:>oA""'SH'-"I...N~G<!..o!TO~N _
County on JUNE 21,,1«H~,Said appraisement reflects the following
valuations:
Real Estate -...,.,---_
PersonaI Property_--=6:...L9..z..'L90:::.:i:::e:..::6:...L9 _
Transfers _
J0 int Iy Owned __-..,.~------
Total 69,901.69
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 aggriev.ed by an appraisement may appeal therefrom
as provided by law.
Date _J_UNE__21_,_1_9_7_2 _
Title APPRAISER II
DATE OF DEATH:DECEMBER 10,1969
Note:This is not a bi II.
·,
RCC-39 (5-68)p-
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of HOFFMAN,WILLIAM
(Last Name)(First Name)
DATE OF DEATH 12-10-69 FILE NO.63-70.:;S4i~'
(Initial)
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_T_O-:-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 in Schedules "A","B","C",and "E".
Dated:__J_U_NE_2_1--!,:....-1.:-97..:-2 _iY~£~ad~INHERITANCE TAX APPRAISER
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 as a deduction.
Dated:0/_
REGISTER OF WILLS
69,901.69
VALUE AS REAPPRAISED
$-------+--
,
(,f)</b,J.f'
$t=t=$
VALUE AS REPORTED VALUE AS APPRAISED
$$,-----r.....----.,..,..,...-Ih-...--,
CLEAR VALUE OF ESTATE
annuities .
Valuation of life estates or
ESTATE TAX ASSESSMENTS
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)
@
FOR USE OF REGISTER ONLY
Tax on $----------f--~2~_
Tax on $60/:-
Tax on $----------f--v
Tax on $10%
hXM$1~
Exemptions *
Total Estate -l-__
TOTAL TAX
COMPUTATION OF TAX
$---------f--
$---------f--
$---------f--
$-----~-l---
$------~--
$---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 $C
Add interest at rate of 6%from_____to $---J
AMOUNT OF ESTATE TAX ASSESSED $-------11-
Estate tax paid $----'L-
BALANCE DUE $---JL-
Add interest at rate of 6%from t=
-------tto-----$-------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.
L_
Will
Administration t No.
IN THE
Year .
r:ln-
"tJ..."
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
WILLIAM'HOFFMAN
Deceased
Late of
County of
WASHINGTON
.WASHl}lq.'r.O~.
r::
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
:;
......
l'''unn Rec...2
.~\".1'
DE'AP.TME~~T OF REVENUE
BUREAU OF COUNTY COLLECTIONS.y
HARRISBURG.PENNA.17127
,.COMMONWEALTH OF.PENNSYI:.VANIA
REStDEN'T INHERITANCE TAX
APPRAISEMENT
DATE ~~:.?+"l97?.
COUNTY lYASHINGTON .
FILE NO•....??:?9..::C:.,~~:..
. . .QFFMAjr-..:~~;~f.'\Whereas,WILLIAM li·~;):-,;~.~:-:i~;·late of McDONALD .
in the County of ,,W.A.W.J.N9.~.QN ;."Commonwealth of Pennsylvania,having died on
the J.:..9.~.~,; "day of ~~~.~~Q.~!':;;1~9 ,seized and possessed of an estate
subject to'Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,;~~.~~;..P.~~~~.,,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.
1 AppraisementUnitOescrlptlonofAssetValuesMadeforInheritanceTaxPurposes
PERSONAL $
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SEE.SCHEDULE "Btl of appraisement 69.901 96
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WASHINGTON County
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RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
WILLIAM HOFFMAN
Deceased.
Late of
McDONALD
Date of Death,DECEMBER..10.,19.69 · ·..
Appraisemeilt·Docket Vol.,}~:.
P 98-4 1\7 63-70.!~84iJ\age,J~o ~.
Filed in Register's Office,.JtJN1ii;.~.'.19 7?
Amount of ta,x due,$:.::..:..
DEPARTMENT OF REVENUE
Received,
Examined and Approved,.
Wrote abo.Ht Appmisement,:.
Appeal j1'Om Appraisement,..
Entered and charged,..................
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, \Regts'er of will..Agen'
OAT
.r;-//'0 .:2-7 6'~,~V'//DE,?UCTIONS ALLOWEO IN
THE SUM OF ...•........$f;ft!'!?
PRJJL..11 .197?RUSS.flL MA ~IN
I\lL.6 .....J "1JJe-...--~.•
STATEMENT OF DEBTS
AND DEDUCTIONS
COUNTY
OFFICE OF THE
REGISTER OF WILLS
OF Washington
Form RC C ·10-1\I
"
ESTATE OF WILLIAM HOFFMAN LATE OF McDonald,Pennsylvania
DATE OF FILING APPRAISEMENT DATS OF DEATH December 1n,1969
Rev.Delair Funeral expense
Register of Wills Short Certificates
Reister of Wills Letters of Administration
Wm.Rogers Funderal Home Funeral expenses
AMOUNT
')n nn
2 00
14 00
8 50
135 00
135 00
1363 00
l"i on
~t=;OO Ino
3?q6 OR
(
10 00
REMARKSNAMEOFPAYEE
Washington Co.Reports Advertising
Death certificate ofStateofFlorida,Div.of Health decedent's mother
Sanford S.Finder Attvs.fee
F.J.Buckley Ins.Admrx.bond
Marqaret Hoffman Admrx.fee
F.J.Bukley Ins.Admrx.bond
The Record-Outlook Advertising
NO.OF
VOUCHEJIf:DATE
--.....+---+--+----------'--------.-+------------=----+---t---
8498 ~R
I,
CO......MONWEALTH OF PENNSYLVANIA }
~~_S.:COUNTY OF ~shington
______.......:.M:.:.>a~r~g~a~r;l:..e::..t.::.....:.:H~o.:.f.:.f.:.:;m~a~n:..-.~_~HEREBY CERTIFY,THAT.TO THE BEeT OF
l\oIy KNOWLEDGE AND BELIEF,THE FOREGOING IS A JUST AND TRUE STATEMENT OF DEBTS,FUNERAL EXPENSES AND EXPENSES OF
ADMINISTRATION SU13MlfTEO TO THE ESTATE OF Wi ] 1i am Hoffman DECEASED,AS DEDUCTIONS FOR.-
INHERITANCE TAX Pll'RPOSES.:__~
.wo.:::~.o mc..O.TO',:~OAT 00'
~C?{~"",-.-,-J _
ALICE L MILLER
.Notary Public.VI'"s:lington,Washington Co.
My Commission Expires March 20,l~J7(;
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R CC-49 (8"7 \)
COMMONWEALTH OF PENNSYLVANIA
•DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
HARRISBURG,17127
'f',.'
•\n.
PENNSY{VANIA Es,lTE TAX
DETERMINATION ~'l.gr
Estate of:10th ~!1~'ll
Date of Death r.J..~::-,-+i"""fl~'-rlcn~/..-''+'f _.,.y"'£1-1
Co ti,!,f '1 .....1\""..•,~.""..(,'tunylAJ~L,f-'i 'j i "j!",vi ,l 'I~''{'
B F'I N I .,~.,I .,'ureau Ie o.<:j '..III ··:>::..1 t
19 }7
2.Taxable estate per final change in Federal Return dated
1.Taxable estate per U.S.Estate Tax Return,Form #706 $---;J;r-=qT-iJl;J.'.~1-T1f.~,.:t(,£----
$-------
3.Amount of credit for State death taxes.
As shown on return form or final change notice ($A!~l ;01';.,)
As verified by computation
4.Penna.Inheritance Tax due and/or paid
5.Normal Inheritance taxes paid to other States
6.Total Inheritance tax credits (4 +5)
7.Total liability for Penna.Estate Tax (3 -6)
$3qf7 3~
,t(j Uf
8.Less:Previous payments on ajc of Penna.Estate Tax
Date of payment
"',
Amount of Tax paid
..~:...',.~-----;".~.
'$,-------
Amount of Interest paid.,.:
$----'---~---
9.Balance of Penna.Estate Tax due (7 -8)
10.Interest due from to @6%per annum
11.Balance of Penna.Estate Tax and interest due as of _$====I:.7~lfl:.Ji::'tag::!Et'i:;;;;..=
Prepared by
Reviewed and approved by _
(NAME)(TITLE)(DATE)
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R C C-49 (B-7 t)
COMMONWEALTH OF PENNSYLVANIA
,DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
HARRISBURG,17127
PENNSYLVANIA ESTATE TAX
DETERMINATION ;,~-i
lM "1'1 "'I 'J LT R..'''''LI 'lOt.(.
Date a c,..t4
j
Estate of:Vj ,n I G(v...,..,0 rf t--\/j N
Date of Death I.l..to·,~
County WAS,",llf\'1r~T.£)3f,"'~·4./
Bureau File No.63 .14.84f1
1.Taxable estate per U.S.Estate Tax Return,Form #706..9/
2.Taxable estate per final change in Feder~1 Return dated Rtt"li t.il\.7/6/7~--.
3.Amount of credit for State death taxes.
As shown on return form or final change notice ($_---!.1.J~4....:..N_(,.-=---_----As verified by computation
$----==l~'i-=~_'_'I.f1c--1..Gt-=--_
$~")?..<I....:-(J=-e_i,a_"'-+f""",,<!,~_
·NolJe.
4.Penna.Inheritance Tax due and/or paid
5.Normal Inheritance taxes paid to other States
6.Total Inheritance tax credits (4 +5)
7.Total liability for Penna.Estate Tax (3 -6)
$
8.Less:Previous payments on a/c of Penna.Estate Tax
Date of payment Amount of Tax paid
$,------
Amount of Interest paid
$,-------
9.Balance of Penna.Estate Tax due (7 -8)
-10.Interest due from to @6%per annum
11.Balance of Penna.Estate Tax and interest due as of _$hJaA lA====='====="'t;,==
Prepared by
(NAME),(TITLE)
Reviewed and approved by ~~_
(NAME)(TITLE)(DATE)
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IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNA.
In the matter of ,the Audit of Account filed in the Estate of
Roffman,Wi]]iam
Deceased
.)Dale .f death 1:2 -/0 -(",'7
\No.1Q10-B.4L 'Term,19__•A.A.
)Doc!ret ait °9 ~0-,-"1__
TO THE AUDITING JUDGE:
Enter my 'appearance for the Commonweal'th of Pennsylwmia,claiming transfer inheritance tax in the above estate,as follows:
DR.
To appraised V1alue of Estate:Realty_________...._.._..__......$_
Personalty ._.. . ..._......__...._..$G~q~J-!-9-=O~/L.6=--:9__
Additional Assets per Account,Subject ,to Tax .... ...._$_
AddItiona,1 Assets per Audit,Subject to 'I1ax ..___. .__. . ...$
GROSS VALUE ..__..$_
CR.
Debts <and Expenses per Account;see Note
Add~tional Debts and Expenses per Audit
I
)
$--------
$------
$-------_.
$-------
$--------$
$----.------
/
TOTAL DEDUCTIONS,$
NOTE:The following credits claimed in the Account are
held not deductible 'as against the tax:CALCULATION
Gross V.adue _
Less Deductions _
Clea·r Value ..__________.._6J.-J_,,(j 0 B.!-/_-'-I _
$----
:~I-------
at '
15%)._
$----
TAX PAID ON ACCOUNT
~9 ..,o~'Y TOTAL TAX AND INTEREST DUE h $
--------------
Interest__yrs.__mos.__days @ __%$_+_--~~-
";.'3 3;2...~~Total Tax _.._mh m nh_________________n h •n __u _
;;,"'1 e-1~Less amount previously palid h h h n __m __.___u
6 't::>~.00 .';;J Balance n h •n __.._.••h • •-$
30--1 ..3/_
'16003
7·"-1 'J.,$
tn-l-$
$
7·/1·1c:2.$--..I Y).,..$
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No.,Term,19__•A.A.
ESTATE OF
Deceased
PRAECIPE FOR APPEARANCE
FOR
COM MONWEALTH OF PENNSYLVANIA
~5
1
RCC-4 (8-68)
No·8
.......-=:":::2Eist:"lCOMMONWEALTHOFPENNSYLVANIA"';
DEPARTMENT OF REVENUE ,.46533 OFFICIAL RECEIPT 0 PENNSYLVANIA INHERITANCE AND ESTATE TAX
RECEIVED THREE THOUSAND SIX HUNDRED aDd
MARGARET HOFFMAN
From:ATTY.SANFORD FINDER
Add 729 WASHINGTON TRUST BUILDINGress---l
00 '100-----------.-----------------dollars
r representing Pennsylvania Inheritance or
Estate Tax due from the following estate:
2%Tax on $------$---------,f,:I
WASHINGTON,PENNSYLVANIA 15 01 6%Tax on $ON ACCOUNT $,__3.;;...:,:.....:3:....:3~2:...=.._=_88_=______lnl
File No._6_3_-_7_0_-_8_4_1__Date of Death 12-10-69 15%Tax on $,--------$--------·101
$,--------.181
Date of Payment __J_U_l_y_l_l_,__.1_9_7_2 ----i
Name of Decedent _WI_L_L_I_AM__H_O_F_F_MAN_,-------i
0/0 Tax on $$---------1Il1
Estate Tax,Act of
May 7,1927
County W:_'_:A_SHI__N_G_TO_N --i
Remarks:
JMO
~d,.1-~•
TOTAL TAX CREDIT
Less five percentum of tax if
paid within three months after
date of death
Plus interest at the rate of
~%from 3-10-71
to Date
$3,332.88'---=--...:....::..----1l'JI
$--------·01
$,__--!2!o.!6~7!...J1.L.o!!I....2L....___1111
$,==3~,!::!6~0~0~.~Q~O~=:I~1TOTALAMOUNTPAIDSEAL
38-98-4NOTE:To be delivered to taxpayer
Received b'f'.-~~L4.u.!1~.o.~f-:-L-\,:,!i.o!..:~~~.---------ltJlNOTE:In accepting the transfer inheritance tax on future estates,prior to the death of the .
tenant or tenant for years,as evidenced by this receipt,it is understood that the Commonwealth all
not be precluded or prevented from hereafter assessing additional inheritance tax at the death a ~e;-.t~~6.&ld.lIlo.l:~~':.f.-~~~~~:""-......---=---ln
life tenant or tenant for years whenever it appears that such additional tax may be legally due an L 1111
collectible for any reasonwhatsoever.,·t.
"-----------------------------------------------------
No·8
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE46579OFFICIALRECEIPT0PENNSYLVANIAINHERITANCE AND ESTATE TAX
2%Tax on $$---------1[;01
and 34/100----------------------------dollars
representing Pennsylvania Inheritance or
Estate Tax due from the following estate:
RECEIVED THREE HUNDRED NINETY SEVEN
MARGARET HOFFMAN ADMR.
From:ATTY.SANFORD S.FINDER
Addres's 729 WASHINGTON TRUST BUILDING
WASHINGTON,PENNSYLVANIA 15301 6%Tax on $61,403.11 $3,684.19
File No._6_3_-_7_0_-_8_4_1__Date of Death __1_2-_1_0_-_6_9....j 15%Tax on $$---------UJI
$--------0
Date of Pa yment __~J!:..36""'--''''''''.6--''-''o<...L'''''''---l
Name of Decedent _WI_LL_I_AM__H_O_F_FMAN ---I
%Tax on $-'---------$---------11Il1
Estate Tax,Act of
May 7,1927
County W_ASH__I_N_G_TO__N ---I
Remarks:
..
TOTAL TAX CREDIT $_....:;3....=.,_6_8_4....:;.'--1_9 _
Less five percentum of tax if Prev.Pd.3,332·,88
paid within three months after 1 Du
d Ba.e 351.31.ate of death$IMI
Plus interest at the rate ofL%from 3-10-71
to Date $4_6_._0_3 101
$=====3~9:=7=.:!!.=::3~4==:1~1TOTALAMOUNTPAIDSEAL
38-98-4 Received B"-~:;i(:!~~~~~~~~~~~------Ir11
NOTE:In accepting the transfer inheritance tax on future estates,prior to the death of the .
tenant or tenant for years,as evidenced by this receipt,it is understood that the Commonwealth sail
not be precluded or prevented from hereafter assessing additional inheritance tax at the death of t ---...gR'-!t.¥l&..~~~~'j-JLl!..lt5::.~~~:;_::=_--lnl
life tenant or tenant for years whenever it appears that such additional tax may be legally due and-z..m
collectible for any reason whatsoever.-
NOTE:To be delivered to taxpayer