HomeMy WebLinkAboutOC1970-0872 - ESTATE OF CLOSSER,
'1
RCC-39 (5-68)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of Closser
(Last Name)
Clarence
(First Name)
M.
(Initial)
DATE OF DEATH 8-22-70 FILE NO.63-70-e:r2
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of I'lashington
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:__-=1'-.--=1'-'.8_-7.:...;1=---_LuR.~~INHERITANCETAXAPPAISER .
REPORT OF THE REGISTER OF WILLS
I,the undersigned duly elected Register of Wills in and for \'[a,shingtQn 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 r or lesser amou~tr.resents the .sum
allowed as a deduction.."7'
Dated:1...18....7i 7ftlu~
REGISTER OF WILLS
6.2%T8
6,294 48
3.235 44
3.059 04
VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED
$$$-------+--1.,.8
INVENTORY
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
Joint-Held Property (Schedule E)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
Valuation of life estates or -t=
FOR USE OF REGISTER ONLY
Tax on $-----------l--~
Tax on $1,OSq Ol.~
Tax on $5%
nX~$lK
Tax on $15%
~~pti~s *
Total Estate --+-__
TOTAL TAX
COMPUTATION OF TAX
$------=-=-=--+-....",...,.-
$--'1:::.::8::..:::3---1~54!.-
$------~-
$-------~
$--------+---
$----l.__
(*)As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
Less tax previously paid
BALANCE
Less 5%of tax if paid within
3 months after death ::::::::::::::t==
BALANCE OF INHERITANCE TAX DUE $t=
Add interest at rate of 6%from_____to $----J
AMOUNT OF ESTATE TAX ASSESSED $-------lL-
Estate tax paid $--'l-
BALANCE DUE $-----~~
Add interest at rate of 6%from t=
------ltIO-----$---------l
TOTAL TAX BALANCE $-----~
PAID $....J
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason,
same should be noted below,with short explanation•
..---
Will lAdministration~No....Year .
IN THE
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
CL1\EENG~..N.~G:L0SSER
Deceased
Late of SOVJ'Bf.R,A1'JI\:LI.l'J 'I'9i'J1IISHIP
County of WASHINGTON..
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
'"
,.
Form No,RCC-62 (7-69)THIS FORM REQUIRED IN ALL ESTATES WITH GROSS ASSETS UNDER $10,000,UNDER SECTION 701 OF ACT OF JUNE 16,1961.J
EFFECTIVE JANUARY 1,1962.(FILE IN DUPLICATE WITH COPY OF WILL ATTACHED)
OFFICE OF THE REGISTER OF WILLS,.
et ~(t}.\~t .County of ..W~~~~f.'lq~.q~...r......1..~!t:~~:.).
......P1P~A.~.4P$$;E;:R ',of l:',•..:r;>~.P.¥..~~!?J;1~P.gtP.J:?•.:P.~rw.~'y'lx~~i:;l.'.
(Name)(Address)
being duly §~Q_~!!,according to law,deposes and says that he is the ~_~~s:!:1:.~!._~~_
(Exec"Adm"Legatee,Etc,)
of the estate of_._~,;a~AR~NQ~_M_'!.__Q~QSS_:f;JL __whose last residence was R_....P_~_J?..a __Wg.~b..iDgtQI1...-------.--------(No,)(Street)
_SgJJ.:t;h__Jf.r@_~1i~LT_WP.!deceased,and that the whole of the estate of said decedent,who died ~~g!?_?_,,__l~_'l..Q
(CitY.Borough or Township)(Date)
'onsisted of:
REAL PROPERTY
REAL PROPERTY IN PENNSYLVANIA,WITH STATEMENT OF MORTGAGE ENCUMBRANCES UPON EACH PARCEL AT DEATH OF DECEDENT,
WHERE PROPERTY HELD AS JOINT TENANT OR TENANCY BY ENTIRETIES,GIVE NAMES,ADDRESSES AND RELATIONSHIP OF OTHER OWNERS.
Real Estate Estimated
Value
,
NONE
PERSONAL PROPERTY:
1969 Ford Ga1axie Automobile 2,,200.00,,-
1/2 of jointly held checking account at Mellon Bank"Washington"Pa.494.48 >~
18 Registered Herefords as follows:
Bull Perf Domino 2.calved Feb.20.1965 500.00
Cow,,'Bonnie Beau"calved Mar.23,1959 200.00
r",..•••1\1f:~~C'••~:,..~_~'••_..J J\~_1'l 'n~n 'lnn nn
""'J.-."Cow"Miss Vickey Domino 2"calved Mar.20,,1963 200.00
\."UW"lV1U:H:l .1.n:umpn"calvea .J:l'eo.'~':I:,,"'l13O'J:-ZUU'."UU
Cow"Miss Susie Domino 2"calved Feb.15"1965 200.00
Cow"Bonnie Triumph 2,calved Jan.20"1967 200.00
rnll1r 1\/fi!=:!=:101 r.._.-2 ,...",hTari M~'Y'l?1 ~R7 2nn nn
Cow"HSF Victoria"calved May 18"1967 200.00
Personal Property Cow"Miss Susie Domino 2A"calved Jan.28"1968 200.00
Cow,Domino Queen 3"calved Feb.11"1968 200.00
Cow"Bonnie Triumph 3"calved Feb.27,,1968 200.00
r.alf HSF V'i.de ia 2 ('~l~T&:>d Mar 21970 li;n no
Calf"Bonnie Triumph 2A"calved Apr.7"1970 150.00
"','"~~...............,"T n~,"...",..",..,..
'-'........".LV.LL~O ~"~....~u .........."'v"J.'"I V ......,v.vv
Calf"Domino Queen 2A"calved Jan.16"1970 150.00 r.'\,
call {BuH}Perfect MIxer"calved Feb.1"uno 150.00
Calf.(Bull)HSF Sam.calved Mar.12.1970 150.00 /,~
Total 3600.00 3,600.0~
6"314.48
b1 :;<q~.'1r
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.
Jointly Held Property Estimated
I,.Value..!
Checking account in Mellon Bank,Washington,Pa.,in the of ~""name
-i..'",,'-
Clarence M.Closser and Edna Closser /his ,wife'in amount of $988.96,"
(listed 'on Pag~1),~.-:Siii'.-
,(i -:i '.
<,<'~,
,,""
,,
<<.,..:
~,,,
-
Transfers within TWO YEARS Prior to Death
None.
-,
\,"tr\,..""'.(.
t~.a I ".,"J r ,,,,
(.l ''t
,."~",
NAME AND ADDRESS'OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX'RENTED RELATIONSHIP OF JOINT
IN WHICH DECEDENT,RENTED A SAFE DEl"OSIrBOX,,IN IiAME OR NAMij:S OF ,,HOLDERS TO DECEDENT-,-_.::.,.:.~~',
None.,.<,
",C I ,,
,.,-,
,c c-,,\<
That at the time of death there was no safe deposit b~x,registered ih decedent's individu~l name,'or joinUy.'~ith,or as agent or deputy of
another,or in decedent's indiviQual name,with right of access by aJ\Ot,her as agent Or depptYi with the exceptio<n of the following:-
~
,BENEFICI1RIES
c c c
BENEFICIARIES AND ADDRESSES
RELATIONSHIP SURVJVED AGE OF LIFE
(If step-children or DECEDENT.TENANTS OR'INTEREST OF
(State full names of all and their addresses who have illegjtimate children STATE YES ANNUITANTS .BENEFICIARYaninterest,vested,contingent 0"1'otherwise,in estate.)are involved,set OR NO AT DEATli OF 'IN ESTATE,.forth this fact.),DECEDENT,
Edna Closser ,Wife''Yes ,c 100%----,c
,,
-
c
."
---:--.,LJ 7()-872~'>J
I'
f'.1I
1I'I.
All of the rest,residue and remainder of my
!direct the pztyment out of my estate of myFIRST:
SECOND:
,
I
II
I
.Il
"',I
ft!j Washington Countys PennsJrlvanin.,heini.;of Gour'.d t~ind,memor'y
:1 'II and understand1n~,do cake and ~ublish this ny last Will Bud
I!'l'e3t~m2nt ~her~by rcvo~dng and maldng void noll fOl'f.i01'tIill::;by
It
Ii rna o.t an;;time heretofore made.I'vi,j
II
II
';1 just debts and funeral eJ;;pensos.
il;,,i
,!')estate,real,personal J or mi~ed,wheresoever situate,I ~ive,
or mixed,wheresoev~r situate,
In the event that my wife,Edna P.Closser,
Edna P.Closser.wife ltomy
all the rest,residue and remainder pf my estate,
"III£p..vc,devise,
;1
;,devh~e and bequeath
11,i!li 'f"rTOJD'"I _J.\...I.;'t,•I .
II p)::'edocease >:it:,
II real:personal
oUx'
my wife,I nm;:inate,corlstitute and a,ypoint
IN'W!THESS 'infEtf30F,I,CLARENCE M.CLOSSE3.,the
q
:;awl i.~equeath equally to my si;;:gran:lchiId!'(·m,Vicj:;;y !.t3e C10:;;801',
1.1Ilau.an Closser,Sh~oa Closser,Eim Clos.er,30aaae CloBser,.nd
II Laul'~~Closser,to shaxo a'uti share alil:.:e :1.11 prope:ety and 0veL'ythi.n;
IIIi concerned.
I
IIEdn&.?Closser.,to be E&'{ecutri~{;of thir::e my la!i,;t Will ~nd
I!'fcsta1>'1(::lut,to sel've withot.1t Bond.
i!
IIII
11
r'l'estatol'above named,hCiV'e hel'ellllto St!tscril.:ed tly ~~alt;e ~~1l.:1 z...i'fix~;;d
II ;/'~I my seal the -.i..::J..._day
111...10rd one thousand nine
1
II
I
'I
'l'estator an.d of each othe:t:'.
Signed,seal~d,published,and declax'ed by the above
request ms wi tnesser1 thereto in the presence of the f.H'dd
in
at
I
II
I
I
II
I
IIIilIII
RESIDENT DECEDENT , "DEBTS AND DEDUCTIONS CLAIMED
NOTE'Li"St first five items in the spaces so provided observe notations thereon and instructions..,,
DEBT OR CLAIM NATURE OF SAME AMOUNT THIS COLUMN
KEGtSTER ONLY
Wm.G.Neal Funeral Home Funeral expenses paid $l~556.)0 $
Edna Closser (wife)Family exemption (will not be allowed unless
decedent died residing with a spouse or children.)l~000 00
Administration Expenses *48 00
John J.Moschetta~Jr.Counsel fees •315 17?I
Edna Closser Fiduciary commission *315 7?
OTHER DEBTS AND CLAIMS
(*)See Note below
.
.
.-
.'
.
"
.,
Total 3235 44
(Street Number)
R.D.6
Washington~Pennsylvania..................................................
(City or Town and State)
~&~~~~~..(Executor-Administrator)Subscribed and sworn to before me this .
•WAS•.l\NG1UN,WASHING I
Having been duly sworn acco1rding to law,I do hereby certify that the above appraisement is made in conformity with law on thiS................../f.~dayOf ~,197.1..II....,.cu 12.·~._LoAg.LA ~~.:...•.....-._-~--'r ApPrfuser
In the event that any future interest in this estate is transfelTed in possession 01'enjoyment to collateral heirs of the decedent after the
expiration of any estate for life 01'for years,the Commonwealth hereby expressly reserves the right to appraise and assess transferinheri-
tance taxes at the lawful collateral rate on any such future interest.
Note:The estate agrees to advise the Register of Wills if the amount actually paid in settlement of any fee,commission oi'debt is greater
01'less than the estimated amount claimed and allowed.
REPORT OF THE REGISTER OF WILLS
I,the undersigned duly elected Register of Wills in and for W.~County,Pennsylvania,do respectfully
report that I have allowed debts and deductions in the amounts claimed by deponent,excepJ..0 those items where a greater or lesser amount
is set forth in the last column to the right in said schedule above,which greater or lesser a1'nount epresents the sumC~~d as a deduction.
Dated:L:-:-..l.q:.-:.1.1........................Y.~/JiPZ«<;O .
Register of Wills
-,
•
Form No.RCC-62 (7-69)
Will .
Administration INoo(":$..~7(J -?7 ~S 00'• 0 Year ..........
IN THE
"MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF ,
"rt ,,",-,).~
.'
CLARENCE M.CLOSSER
Deceased
Late of South Franklin Township................................................................
County of ...~~~J:1~ngton........................................
Commonwealth of Pennsylvania
~~l~
..
(J.J
..r:::
t..Jo.J
0"'0
::;::1:
REPOR:T~-AND APPRAISaL
J;.r,:.;D t.:=l"i --
(f)(;")S rn·-',"~--t::c r r;('l ~I t_v...)}
;;.""--\~,1 vG;r1"1 r ':::>L"'}.-~"'\--~--4 .~
So 0°.-L-o -rl .-0..,,:;::;0:::_
~.:z
-0.0-po(/)
'"',
JOHN J.MOSCHETTA.JR.
78 East Beau Street-.
Washington.Penna.15301
t:>'
Fonn RCC-2,
j.DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG,PENNA.17127
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE January 18.,.J..971 .
COUNTY ~'{'3.:.~.h.~.1?:g,~g.1?:.
FILE NO•..........?.?.:.7..?:.?J...?::=.
Whereas,C.l~.r.S)n.G.~Jt QJQ.§§.l?r.:late of ?.9.~'!?.h:~!:.~.tJ.::i.P ~~p.~.
in the County of Wa$..b..i.ngt&n Commonwealth of Pennsylvania,having died on
the ??4.day of A~.~.?'!?.19 .7.9,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,Y.~.R..!9~A.t~g ,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 Ufe 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.
Description of Anet
PERSONAL:
See conv attached to anpraise:rrent
Total
Unit
Values
$
Appraisement
Made for Inheritance
Tax Purpoles
6,294 48
W (Number 'and Street)
.............................~,Penna.(j (Poat Oftlee)
W\$HJNQ'r'QN ..County ;.
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
...........CLMENCE..J1.,..CLOSSER
Deceased.
Late of
.SQUTH ..FRANKLlll...T01:.JNSHIP....
Date of Death,8""22..",70 .
Appraisemeilt Docket Vol.,.3.$..
Page,JQ~9.No ?3.::::.7~.?fl..?.
Filed in Register's Office,Jan•....1.8 J9.··71.
Amount of tax due,$.
DEPARTMENT OF REVENUE
Received,
Examined and Approved,.
Wrote abo.ut Appra.isement,
Appeal f"om Appraisement,.
Entered and charged,.
•
,..•
R C C-8\(2-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILING OF APPRAISEMENT
Edna Closser
(Executor~
IN YOUR REPLY PLEAOE
REFER TO
38-100-6
J
In Re:Estate 0 f ~C,!...lw;a:!.Jr.:..le:un.J.lC..ae::....J.I\:L.'1,-.lCLJuo..J.lS:i:S:ile=.!r::.-_
_____...II.1IiLCTal..i:su.h.l...ju.n~g"..t.<.lo..Q.u.n.L------County - F He No.63-70-872
Dear ~trs.Closser,
You are hereby notified that the ~o~r=iQg=in~a=l~--_
appraisement in the estate of Clarence Closser
has been filed in the office of the Register of Wills qf Washin~n
County on January 18 ,19 71.Said appraisement reflects the
following valuations:
Real Estate _
Personal Property 6~.2~9~4~.c4~8~----_
Transfers -,-__--,_
Total ....,.....~6:..1•.::::.2~94;t.;.!.::4~8::...___
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.
Dat e __.....:J::...:a:::.:n;:.::ua=r.d,y--=1:.::;8..Lz.....:1::.97.!...!...:1=--_
DATE OF DEATH:August 22,1970
Note:This is not a bill.
Signed
Title
~£~,4'4~
vI.R.CHA l.1EY,CHIEF APPRAISER