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HomeMy WebLinkAboutOC1970-0863 - ESTATE OF FERNANDEZ_02UNDER $10,000.UNDER SECTION 701 OF ACT OF JUNE 16.1961.J 0) R OF WILLS ON ...·..... .:r...i.1::)er.ty.Avenue.,..NO.rth .Charleroi.,.Pa. (Addrl!llll) that he is the_______Adminis_tratrix.._________________ (Exec.,Adm.,Lep.tee,Etc.) dence was --S.~3---KG8h.-l-Q-±---A-~~ue.,.---------------(0.)(t~t estate of said decedent,who died ___JV_2.3i:z'O___________ (ate) y BRANCES UPON EACH PARCEL AT DEATH OF DECEDENT. NAMES.ADDRESSES AND RELATIONSHIP OF OTHER OWNERS. Estimated Value Nonp S 1:\0 00 rgh National Bank,9,800.00 OFFICE OF THE REGISTE mm'··· None Real Estate Personal Property 1.1961 Chevrolet Bel-Aire automobil of the estate of_J.o_se__.Y_t E.e_rn.andez_,.aJk/a_whose last resi Joseph Fernandez ________D..QD.QJ;'_<!.f :F_g._!deceased,and that the whole of the (City,Borough or Township) consisted of: being duly .s.W.o.rn..according to law,depose's and says County of WASRINGT ............J?Q1,l;L.:i.J.:le..~e.r.I).~p'qe;z:of 9;2,], (Name) 2.Cash in safety deposit box at Pittsbu REAL PROPERTY IN PENNSYLVANIA.WITH STATEMENT OF MORTGAGE ENCUM WHERE PROPERTY HELD AS JOINT TENANT OR TENANCY BY ENTIRETIES.GIVE f'.f Fprnl No.RCC-62 (4-71)'I'HIS FORK REQUIRED IN ALL ESTATES WITH GRoSS AsSETS BFr~IVE,.lANUARY1.1982.(FILE IN OUPUCATE WITH COpy OF WILL ATTACHE..,. REAL PROPERT Donora,Pennsylvania NOTE:You may expedite 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. ~"'J =.•:.=- . Jointly Held Property E'stimated.'Y~e.. None . 1 None'. - Transfers within TWO YEARS Prior to Death None 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 de:cedent's individual name,with right of access by anotheras 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 I;,.......'h 1\T ...-I-~~~~,n~~l._.TnC!o T.'I______-:I ,., ~,-~..........onora,Pennsylvania - P. D BENEFICIARIES ';'.RELATIONSHIP SURVIVED AGE OF LIFE BENEFICIARIES AND ADDRESSES (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 or otherwise,in estate.)are involved,set OR NO AT DEATH OF IN ESTATE forth this fact.)DECEDENT Pauline Fernandez wif~VOC!e".;..;......;~,/':1 621 Liber~¥.Avenue oJ "T..t.ro'l.._•....._.._...........,..Q. ..".1.t;l~-~~~~-'7 co~~'7__'"'...~ 412 Kornegy Avenue ~.......u.,L Ju......Lo::>,L/oJ 7\,,~-I-';~.",.,...~~ Carmen Barndollr.lr n ,v,.,...co"~..;"-~~,/':1 621 Liberty Avenue oJ _,oJ NorthCharlerol.,J:>a. , . :.... ___________________________________________--=-_----01 RESID~T D'ECE;DENT DEBTS AND DEDUCTIONS CLAIMED NOT,E:List first five items in the spaces so provided,observe notations thereon,and instructions o ., DEBT OR CLAIM NATURE OF SAME AMOU~T THIS COLUMN ttEGISTER ONLY Lawson-Rabe Funeral Home Funeral expenses paid $1,093 46 $~-~-.'. Family exemption (will not be allowed unless~uc.K.Lel .Lns\lrance Agency decedent died residing with a spouse or children.)N.on jusselMar1nO,Reg1ster - TAT::>e>h;~-Administration Expenses •, ,e:;I:\n ,L 1-'-'-J ..... 741 '---<'.,~..;".=1 ::>nrl P.::>l::l::;Counsel fees •502 L...-'.-'- FiduciarY commission • OTHER DEBTS AND CLAIMS (•)See Note below Pauline Fernandez Reimbursement for long distance phone calls ($25.00); food and beverages for funeral ($150.00 )and burial clothing ($95.00)270 00 ,'\ Bianchi Monuments Marker 369 00 - I I ~ Total $2,35!70Pz..3SJ.1 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.~~A •~or(~•4..~'I"~SubSCribed and sworn to before me this ~~~~~~.;7--:,"A.J'4_..~~~(~-Administrat;;j'~~'~~'~'~..........6th dayo c.ember 19.71 ~.t;~~:;~?~..~?:1?E7:r::~Y..~Y:~~':l~. ~~'v~(Street Number)~-I'~~•..,Q.l:'th...Cha~le.l:'oi.,..P.enn53¥l.vq.I:lia " (City or Town and State) Having been duly s~:n according to law,I ~bY~e above appraisement is made in conformity with law on this ..............!!I.k!.?day of /;V ~t-;~'vi ,~tZ·J' ...'/'.;:(r:~A-';,..'-;'e-.~.G:>{k J;~,r;. ApprAiser In the event that any future interest in this estate is transfelTed in possession 01'enjoyment to collateral heirs of the decedent aftel'the expiration of any estate for life 01'for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer'inheri- tance taxes at the lawful collateral rate on any such future interest. ,./~REPORT 0rTHE EGIST R OF WILLS I,the undersigned duly elected Register of Wills in and for....~~e:.,.~.•.••.,County,Pennsylvania,do respectfully report that I have allowed debts and deductions in the amount~claimed'by deponen7 except as to t e items where a greater or lesser amount::~o~~:~~D~C'.'i)~l~l'~~i~~~~L~;~:1~t:,aboYO,whi'h ,<eat"oiJ ,~~,al~~.n.t?en.ts t~.e.i~~~~~~~'.... .---~ofWills . = Form No.RCC-62 (4-71) '-I.,' ~ , WillAdministration }No.. . . . . . . . . .Year ..... IN THE MATTER OF THE APPRAISEMENT OF THE ESTATE OF JOSE Y.FERNANDEZ,a/k/a .JOSEPH.FEmIAr'lDE.:4 . Deceased Late of ~Q+R\J.9P...Qt..Q9AQ:r.Ci:. County of ..~~~h~z:>.~.t:°n................. Commonwealth of Pennsylvania ""to-'. --.J 1 '• l-i-~z ~i :-"1 ::f ;a __- )'>r':1:::.a REPORT <.AND APPRAISAL .j (.0 ~~C·M ) i....:; ~::I: •c.,J '"":J ., -;~::::: ~2 C'~.ij _ ~~:~-..--.r-WOODWA~g}ND BASpJ Attorneys at Law- 701 McKean Avenue Charleroi,Pa.15022 ~.... .1' 'l'.- 1-.r I Ii 1__- " RCC-B!(6-711 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 NOTICE OF FILING OF APPRAISEMENT PAULINE FERNANDEZ (Executor or Administrator) IN YOUR REPLY PLEASE REFER TO Inheritance Tax Division ) In Re:Estate of JOSE Y.FERNANDEZ,a/k/a Joseph __W_A_SH_I_N_GTO_N County -Fi Ie No._6-=--0_-7_o...e_,_63=--_ Dear Mrs.Fernandez: You are hereby noti fied that the o_r_i""'g_in_al _ appraisement in the estate of Jose Y.FerZ!andez has been filed in the office of the Register of Wills of Washlngton County on December 14,,l<J7L,Said appraisement refl~cts the following valuations: Real Estate --=-"'''""""""'''~-==_-- PersonaI Property l_O....!:,:...-O.:::..5-:4_._85:......-__ Transfers _ Jointly Owned ~~~~~-- Tota I 10---:,=-O-:..5_4_.8~5:....____ 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 an appraisement may appeal therefrom as provided by law. Date __D_e_c_e_mb_er_1_4-=-,_1_97_1 _ DATE OF DEATH:August 23,1970 Note:This is not a bill. Frances LeoSigned _ Title _.C_HIE_F_A_PP_RA_I_SE_R _ ·, R CC-39 (5-68) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUMMARY Es tate of FERNANDEZ,JOSE Y. (Last Name)(First Name) a/k/a Joseph (Initial) DATE OF DEATH 8-2.3-70 FILE NO.63-70-863 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 th"e values set forth opposite each item in the last column to the right in Schedules ~"A'""B","~'"and "E". Dated:DECEMBER 14,1971 9 Ln ~J ~ INHERITANC0 XAPPRAISER 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",.grea r lesser amount represents the sum allowed as a deduction. DEC 15 19/1 RUS~tLL i\';A,INODated:..::-..::-_-_-.--- ---~ 7,70.3.15 10.05~.85 10,054 .85 2,.351 .70 7,70;.15 VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED $$$10 054.85 ---------~---+---- CLEAR VALUE OF ESTATE 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) Valuation of life estates or FOR USE OF REGISTER ONLY Tax on $-------,,"""""'~-t-........-2%Tax on $':.....:I,:....:·/~'IU..::.-.;,J.+_l.-=---:5 6% Tax on $--~------+---5% Tax on $10% Tax on $15% Exemptions * Tot,!ll Estate ---II--_ TOTAL TAX COMPUTATION OF TAX $--------r-r-.-.-+.......-$....:-4b2....:,.-+_l.I"}:..-- $------~-­ $-------+-- $---------1--- $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 $t= Add interest at rate of 6%from_____to $------1 AMOUNT OF ESTATE TAX ASSESSED $-_~_~L- Estate tax paid $--JL- BALANCE DUE $----ll- Add interest at rate of 6%from t= ------lto-----$-------l' TOTAL TAX BALANCE $------1PAID$-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. IN THE Year . MATTER OF THE APPRAISEMENT OF THE ESTATE OF .JO$~.y...f]j;ItNJU\I])EZ;.. Deceased Late of..DONORA County of .WASHIID·TON Commonwealth of Pennsylvania REPORT AND APPRAIS~L I',. f ~. -i }:on1l r1CC...l.,2" ;'"" DEPAR.TME1\~T OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG.PENNA.17127 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE .P.~9~~~Y±1.!.~.7.!. COUNTY ~~.~~~~~:r.?.~. FILE NO•...§.?:?~§..?.. JOSE Y.FERNANDEZ a/k/a Joseph DONORAWhereas,late of . in the County of WA.$.H.;mG.'r.QN Commonwealth of Pennsylvania,having died on the 23r.d day of AlJ.9:Y.~~19.7.9.,seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,f.;r.~~.~.~~.9.,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. REAL ESTATE None PERSONAL See copy of appraisement Description of Asset Unit Values $ Appraisement Made for InheritanceTaxPurpoaes 10,054.85 -------------------------------'----------I-----ff-------I-_ I I WASHIJInTON County " ·.......' '. RESIDENT INHERITANCE TAX A~PRAISEMENT Estate of JOSE Y.FERNANDEZ.a/k/a Joseph................. Deceased. Late of DONORA Date of Death,.~:u.:~~t.23,1970............................................................... Appraisemeilt Docket Vol 38-.0'; . Page,99.~a No..63~70~863 . Filed in Register's Office,19 .. Amount of tax due,$. DEPARTMENT OF REVENUE Received, Examined and Approved,.. Wrote abo.ut Appra.isement, Appeal ft-om Appraisement,. Entered and charged,.. ~,.. ; .... ~ -.; ~., .' IN THE ORPHANS'COURT OF WASHINGTON COUNTY,PENNA. In the matter of :bhe Audit of Account filed in the Estate of Fernandez,Jose Y. Deceased )?~3 ---}0Dateofdeath----t,I-i!.-~/_..::=____ \No,JiQ.3-.9.L.1970,Term,19 72 ,A.A. )~kci 38-99-7 TO THE AUDITING JUDGE: Enter my ,appearance for the Commonwearth of PennsylVia'llia,claiming tl'ansfer inheritance tax in the above estate,as follows: ~:'appraised V1alue of Estate:Realty """$__---;r~~_CJ-T.~~~..s:---Ly...:.=---y;~._J..=----_17' Personalty """"$_ Additioll!al Assets per Account,Subject to Tax ""$,_ Additionclil Assets per Audit,Subject to 'Dax _"$._ GROSS VALUE "$-~J~/0,;",5-Y(r.s- CR. Debts :and Expenses per Account;see Note Addttioll!al Debts and Expenses per Audit II ) $------- $--_._-- $-------- $------- $------L .._.__. $ TOTAL DEDUCTIONS,$__.~1._J-~70 NOTE:The following credits claimed in the Account are held not deductible 'a's against the tax: CALCULATION Gross v,aaue ". Less Deductions __.._ Clear Value -2 7 tJJ ~/~..-/ Tax·! able at 2% //TAX PAID ON ACCOUNTa$.z1'6.PI ~.$<gJ./Y $------ $-------- $ Total Tax ..".. Balance ""$._._ Interest__yrs.__mos.__days @ __%.."......,,_$ TOTAL TAX AND INTEREST DUE .."_____ _.._$ _ ~ () 0s:'lIs::II 0 )- Z III:E () III 'lI)-III t.:jr~t ~'11:I '11 0 ~0 0 :II '11 :II )- 'lI 'lI 0'"III 'lI ~~Z III Z )-~I/>:II0()-r z ...<()'")-III Iz w> (I)>III~~Q. en f'..l c.n ~0 _1 a...........JI'...:---<.-::J ~<...) c''-2..~()c-'..~.- :,<"'-. ,::-:",c J,,)...,..CL.oa::•J C'rJ) ~.r:::LJ J -..-c ........1 r::'.. r--:.-- No·8 f',~;~;:,:~::::\=:~;·~i~~~~~7~~i"~;'=~~i~~~::.~~.:.::.og~£W~Il:=,,~J "DEPARTMENT OF REVENUE11996OFFICIALRECEIPT0PENNSYLVANIAINHERITANCE AND ESTATE TAX RECEIVErf0UR HUNDEED :..n:\TY GIX and 81/100 II ""tI "I ,_•••, I ,I ""d IIoars PAULDS1'FERNA1ID:"'Z-::JCR.representing Pennsylvania Inheritance or From:ATTY..\':oDm'1ARJ)&.BASSI Estate Tax due from the following estate: I Address 7m.l'icICt.J\N AVhNUE 2%Tax on $_$IrAI CHARL1:1tOI,PhNN5YLVArW\15022 6 %Tax on $7,703.15 $4-=-62~?-=.=1~9 _lUI File No.63-70-863 Date of Death 8-23....70 15%Tax on $--------$Q $~ Date of Payment January?,1972 Name of Decedent JOO.E FBRN'ANDEZ I %Tax on $$I~ Estate Tax,Act of May 7,1927 County t1ASHllJGTOIi I Remarks: J.t~o ~-ir cJ TOTAL TAX CREDIT Less five percentum of tax if paid within three months after date of death Plus interest at the rate of..f!..-%from U-23-71 to DA'fE $462.19 [41 $~ $4.62 lUI 466.$1 ~I$SEA LuOO~[p [L~@ill u~ NOTE:This Triplicate Receipt ta be retained lor audi~7 TOTAL AMOUNT PAID"---"",, \I ,iI)........'1'". ."'~...(!J.p.J'..vJD<-7(·V,././1../)Received by)l;:. NOTE:In accepting the transfer inheritance tax an future estates,prior to the death of the .Iife~·",,..J.-(Signatur'liJ/ tenant or tenant for years,as evidenced by this receipt,it is understood that the Commonwealth shall ..J ~.,.','. not be precluded or prevented from hereafter assessing additional inheritance tax at the death of the .'-'"iy/....~..M..f.--y '...J..'/-1.. life tenant or tenant for years whenever it appears that such additional tax may be legally due and Y \.'(iitle) collectible for any reason whatsoever._~.. I~ iII I'III f III $462.19 1t;41 $I~ $ml If $4.62 I~]1~1! 466.81 .,1 $ 11M "] I·II I o/e>Tax on $$I~ Estate Tax,Act of May 7,1927 6%Tax on $7.703.15 $462.19 1111 15%Tax on $$l£ll TOTAL AMOUNT PAID TOTAL TAX CREDIT less five percentum of tax if paid within three months after dote of death Plus interest at the rate of ..fL-%from 11-23-71 to DATE SEA l 38..;.99-7 Dote of Death 8-23-70 JHO .;f.i Received by NOTE:In accepting the transfer Inheritance tax an future estates,prlar ta the death of the lif tenont or tenant for yeors,os evidenced by this receipt,it Is understood that the Commonwealth st?a'ii not be precluded or prevented from hereafter assessing additlonol inheritance tax at the death of'tl..e.:)~yI?J.I~Illi life tenant or tenant for years whenever It appears that such additional tax may be legally due and -~-.• collectible for any reason whatsoever, Address 't01 I-IcKEAN AViENUE CHARLEROI.PENNSYLVANIA 15022 File No.63-70-863 Dote of Payment January 7.1712 I County ,"f\W1LLlVVl,vn I Remarks: 111'Nome of Decedent JOSE FERJ.'JANDEZ,I ~I J: 1\'"~'~~.~..\"'\"',:••~....".,n\l'W':AI,:.aH uFo j,.jIl.::.,~NSVi.VANIA..It> r.·\}U .DEPARTMENT OF REVENUE ....'~'Ii NO.B .'FICIAL RECEIPT.PENNSYLVANIA INHERITANCE AND ESTATE TAX ~ Ii .\.'........",I~jl RECEIVE[fOUR HUNDRED SIXTY SIX and 81/100----.:.----------------------------------dollars I PAULIN'IE FEP..NANDEZ-EXR.representing Pennsylvania Inheritance or I' From:ATTY.WOODWARD &BASSI Estate Tax due from the following estate:' i \)11 2%Tax on $$"~ flIt JII @OOD@D~ill[L .,NOTE:To be delivered to taxpayer ..,--::'i~ -....I •< t-_~~;.;;fj~r'1 C-:-;:r... CI'0 -0(..<0:,:7..,J-,'-(.t:l ,."~i:L:q .) "rr ._.-."--1 ",'i'":)"r)'-C-q .,...-:,.~-'" -I~::.:""J0 ! J !-0 .......)J>(jJ UJ 0.. _••_--.-..J r-~~,1..-~0- (j~4C)..-i 0- ~-1 ::..:.:C)