HomeMy WebLinkAboutOC1970-0973 - ESTATE OF NOURIGAT,-
Rcc-at (2-64)
COMMONWEALTH OF PENNSYL VAN IA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILING OF APPRAISEMENT
IN YOUR REPLY PLEAOE
REP'JER TO
38-108-1
J
Frederick P.Nourigat &John L.Nourigat
(Executor ~)
In Re:Estate of__..:r:..::;h::·rm=~:::.·e:::....:A:,;:;r~~:::.·e::::.l=--:N~o~ur~~=l·g~a:!:.t~_
____---:.;W:.':::a~s~h=in~g!+t.lt'oloUn..L.------County -File No.63-70-973
You are hereby notified that the o~r~i~g~i=n=a=l~_
appraisement in the estate of Minnie Ariel Nourigat
has been filed in the office of the Register of Wills qf Washington
County on November 25 ,19~.Said appraisement reflects the
folloWing valuations:
Jt.Held
Real Estate _
Personal Property __~]~Q~,~2~2~8~7.J------__
~::......---,,-l=..1..o'5::.J.7.....t.5..a.:.8~5~_
Total 1::::;1:::..,~8~0:::t4:.!.•.L56~---
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.
Date __-=1:=1,--,-2:::..5,,---,7~0,--_
DATE OF DEATH:September 18,1970
Note:This is not a bill.
Signed
Title
~4,:LM;+!;>
ALFRED TOSI,APH~~ISER I
.',
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
estate of N011ri gat
(Last Name)
Minnie
(First Name)
A.
(lnitiat)
DATE OF DEATH 9-18-70 FILE NO.63-70-973
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of ~vashington
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_-_2.::.-5-_7:.....°_
REPORT OF THE REGISTER OF WILLS
I,the undersigned duly elected Register of Wills in and for 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:_
REGISTER OF WILLS
56
VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED
$$$-----,;----,,---=c=-+--
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
annuities ......,............$t=t=t=ESTATE TAX ASSESSMENTS $
COMPUTATION OF TAX
$
$-=c,,~6..:::::3_+_'1~/-
$-------4--
$-------+--
$--------1---
FOR USE OF REGISTER ONLY
Tax on $----::r-:-:---=-....,--4---2%
Tax on $__----:/_(JL--=O~t:,::....::::L~~()~.!o£-~,_--.!6~
Tax on $---------+--5%
Tax on $10%
Tax on $15%
~e~ti~s *
Total Estate .-+-__
TOTAL TAX $
(*)As evidenced by Charitable
Exemption Certificates issued
&:>()3 7/by the Secretary of Revenue.
Less tax previously paid
BALANCE
Less 5%of tax if paid within
3 months after death ::::::~::o:::::::~=o=
BALANCE OF INHERITANCE TAX DUE $t=
Add interest at rate of 6%fro~_____to $--.J
AMOUNT OF ESTATE TAX ASSESSED $----~I-
Estate tax paid $--Jl-
BALANCE DUE $---.Jl-
Add interest at rate of 6%from E
------I:to-----$-----~,
TOTAL TAX BALANCE $------4PAID$-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 !...No.AdminIstration
IN THE
Year ..I
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
..NINWIE ..AlUEL..NOUJUGA'L'....
Deceased
Late of...MID\!.JAY
County of JiASHINGTON
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
~
",'
~
I
Fonn RCC-2,COMMONWEALTH OF PENNSYLVANIA DATE .....N.ov..e.mb.~r.....2.5.,.....J.97.Q............
DEPARTMENT pF RPl:VJ;NUE ..............W.9.:§h.t.P.,gt..9.P.:...~..............RESIDENT INHERITANCE TAX COUNTYBUJt£AU OF COUNTY COLLECTIONS ...........
HARRISBURG.PENNA.17127 APPRAISEMENT FILE NO................??:.?~:.?.?..?.......................................
Whereas,.............................J1innie.....Ar..i..e.l.....Ng:w.;:.;t.g,?:t...........................................late of Hidway.............................................................................................................,.
in the County of ..................................~~f:l:.~h.;t.P,g:t.9..~..................................................................Commonwealth of Pennsylvania,having died on
the .................................~~.?.................................................day of ..................~~.P.~.~J.Il~.~T ............................19..7.9...,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,....................................ALFRBD.....'r.O'S..l..........................................................,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 transferinheritancetaxesatthelawfulcollateralrateonanysuchfutureinterest.
Unit AppraisementDescriptionofAssetValuesMadeforInheritance
Tax Purpoles
$
PERSONAL:
See conv of schedule liB II attached to aDDrail3 ement 10,228 71
JOINTLY HELD:
See CODV of schedule liE II attached to annraisement 1,575.80
Total 11,804 56
.,
:
Having been duly sworn according to law,I do hereby certify that the above appraisement is made in con-
fonnity with law on this"z~~day Of~Cii"'~~~
ppraiser
..............................................................................................................................................................?cJ ~(~r and Street)
..............................,Penna................................................~..................
(Post Ofllee)
..We:t~h:i.Dgt9n ...County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
J1:i.nn:i.<3.A:ri..<3.lNQur:i.gg,t .
Deceased.
Late of
J~:i.q.jle:tY .
Date of Death,9-:-:1-.8-.79 ....
Apprat"semeilt Docket Vol 38.J ................................•....................•
Page,JQ$.::::.L.No ~3.::-::.7Q~.973...'.
Filed in Register's Office,N9.Y.L..?.5.19.7.0 .
Amount of tax due,$.
DEPARTMENT OF REVENUE
Received,
Examined and Approved,.
Wrote abo,ut Appraisement,.
Appeal f,.om Appraisement,.
Entered and charged,
/
"
LoDt Hill and Teotem~nt
,
of
MImUR ARIEL RO'OItIG.AT
!~t1EI'E:n:U LCXm..t:DUR1GAT:t of the Boroush oi?!11..C:70yc l'!ooh!OBt~ou Cc:::)ty~
PCc:nc71vania~'bo!nz'of oound.aud d1eposine;mirldand rl&rorYr-h(.;)r~by i:·::'J'\-c!~f..o3
nU1:DID!.l cnyond all iJ1110 by me Qt"any time pre..,:"o~'cly t:Uldo~Co h~!'o~y 2:mC
thin ray JJ~t:Hi~'1 end 'l'estanent in QUnner and fora rolloz:-1.ng:
1?ms':i':I C;!.Teqt:my EJtecutor or Eltecutors II harnL'lJaf'tor D.s:tll3do \:0 pa.y
ond oot1ofy ell ny jUDt'debts Gnd funei:'sl enpenoeD 00 OOOl;3ol!cor:uy uoce~oc
00 to conveni(J~t~~y p0:331ble.
sECtn~1):T.Y)=:ho event that my husband,JQH13 L.~:om!GATII SR.!)nhn:i..1..be
ol!vo,oc tho c11':'.3 of t~,\e probate of this my Laat:1'::1.11 and :octc::'C1!l~tl r.~~
t:hcn g1voo davit.:8 cnd bequeath all my eotate both ':'Ml and pcZ"nO~Ll C'~J.
t"1horaooovor olt:u..:~o at tho tino of.m.y dt3CGGSO to Q.y h':.1obnndf)JOWO 1....l:'mJu!G.~T:;\
SU.1I aoaolutely;I (J,'!,)horeby nominata,consttl:tutc ~U~appoint my L"lu::.bcnc.1j),~i:m
~'1&..1!"&L.~:m.m!GATD sn.,sa Executor ~g th£.o my Laot lIZ-it c~1cl
Toc'\:.D!:cnt ..
THmD:!n t.he CVC:'1t that:my h'i.18bnndp JOffi~L.t'Dli1lIGt4T D S!';".1I uOO11
not bo elive G&ChG tine 02 tho !itro~cto o£thin my LnDt Hi:"'J.enG "footC04")t tl
I do then &,i~t~;)devine and b6<:j.u0ach nll It}~110l:c.te both 4e.c.l an'..po:-::ooDol and
t"1horoocGvc~01.t:UDCC at tho t:i.c~oS::':Ij (acceDo £:.0 2y tt:o c~..:o,01111Z0 oDd
oho-rc alihcb liRL'DE3.Icrr.P.~;;JUR!GA'r and JOll1'1 L.1::Drr;1!f~'J.\.n.D toth oZ 4ta"{1DY~
POS2!loylvcrdl.!lI 1n thin uvG:Jtl)I cl:>hct:'c;by cCiJi&'lccoe co~ot!.ttto cnc!c'i~r..nf:
oy oono,l'"ilED~lCK I:.r:OmtICNg and :O:!~J L.t~OtJl~J:.(!ATXl .J~.t en [:;;lecut:c::o o~
thio my Loae Hill eot:Teotocm.1 ':•
IN t-rl'l).~a.;;:v:i:a:."':3QP j)!hovo ho!:cunt:o oot my hood nDd caeJ.t~~o ~dey
of e-_A"'-~'~:1J:-••_",_;I 1965.
Siuocd b oC01ed n FJbliohcd nnd ecclc~oc uy tho uiCb!~naesci T.~otocs!n~
t11mU!!J\:ilEL ~(JORIGAT,as and fo::hor L,'1st Viill nnc:7astcm,;ntfj S-n the
prrcoooco 01:uo0 \J~l,!)at he::::oquoott !n hoi:'pt'e~cncc end i11 tllo pl:cooncG 0:2
each ochoz;ha\rz ~-l~r.'cunto oot CUt'haods as uitocOP00.
----------------------------~--_._-----
l
\.
".
,.
"
,.
"
"
,
I,
.j
,I
I
~........---...-,......,
1 3.5 0
1 2 6.0 0
1 0.0 0
1.4 7 O.0 0
1.0 0
2.0 0
3.0 0
1.0 0
8.0 0
1 0 0.0 0
1.7 4 2.5 0 T
..
ti-
f~-
•tL,
,
Ji,,
I
fIi~ft
r·
t·
tt !
ttI
t}
:...
LJ 7J·773
,~
_"~•~.-lo.o..;'~~,~..~"4 '-~f,#..,.,1-:'"......."",\,..:."a."'--~'t
OF
MINNIE ARIEL NOURIGAT
..'.'.'...~-
..........--;::'0.;.."'"'~..
FIRST:I direct my Executor or Executors,hereinafter named,
SECOND:In the event that my husband,JOHN L.NOURIGAT,SR.,
THIRD:In the event that my husband,JOHN L.NOURIGAT,SR.,
I,MINNIE PRIEL NOURIGAT,of the Borough of Mid,~ay,Washington
do hereby ~ake this my Last Will and Testament in manner and form
following:
Testament,I do then give,devise and bequeath all my estate both rea
stitute and appoint my husband,JOHN L.NOURIGAT,SR.,as Executor of
County,Pennsylvania,being of sound and disposing mind and memory,
husband,JOHN-L.NOURIGAT,SR.,absolutely;I do hereby nominate,con
hereby revoking any and all ~nlls by me at any time previously made,
and personal and wheresoever situate at the time of my decease to my
after my decease as is conveniently possible.
shall be alive at the time of the probate of this my Last tVill and
to pay and satisfy all my just debts and funeral expenses as soon
this my Last Will and Testament.
shall not be alive at the time of the probate of this my Last Will an
Testament,I do then give,devise and bequeath all my estate both rea
and JOHN L.NOURIGAT,JR.,as Executors of this my Last Will and Tes-
>and personal and wheresoever situate at the time of my decease to my
two sons,share and share alike,FREDERICK P.NOURIGAT and JOHN L.
INOURIGAT,JR.,both of Midway,Pennsylvania;in this event,I do here
by nominate,constitute and appoint my sons,FREDERICK P.NOURIGAT
I
I
tament.
IN WITNESS ~VHEREOF,I have hereunto set my hand and seal this
day of __...:U;;..--ft?6:....,<_II~U..·{J:::..:·~_
/-rt
1r1"I
•
Signed,sealed,published and declared by the within named Tes-
tatrix,11INNIE ARIEL NOURIGAT,as and for her Last ~vill and Testament,
in the presence of us,who at her request,in her presence and in the
presence of each other,have hereunto set our hands as 'tvitnesses.
c ~'
~L..'.:...:....:~::::.....~:.::;:;.-;~~--:.~~~;z::;,;:2:d~::......---:Res iding at ~J<'A,/'~-[:'
I,
iJ I~!,
i
\
IiI
t
I·I
I
I1•I;
r[
1
~i~
f~
~,
ft
•r
Ir
it1.:tI'lj;,!
~.
~
l-iI-
fi["
trI.'
ft
F
Jril.~
i
tt•[
ttIrt~~,.
t,
f'
~i
t~..
ItI,
it
I
t!
t..
,,
'._-""'-....;i~-..-...,..;.....,-.,....,~~-.:..,........'--~7·:..-;-r---~~:'~~···-,'",~".........~.~-~''''ur·.oI!..~...'..._._--....._~•..---
..:W~$hi.ngto.n ..
Form.RCC-33
RESIDENT DECEDENT
COMMONWEALTH OF PENNSYLVAN IA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
COUNTY OF
~~'\
J
EueutorS
and say
AFFIDAVIT OF
EXECUTORS.M:i.P..p..:i,.e.Ar.:i,.e.l NQy.r..:i.ggt..
(State full name of decedent)
IMPORTANT:This return must be completed in detail and filed in duplicate,with will attached,with the
Register of Wills of the County where decedent resided;Return is due within one year after
date of death,unless an extension is granted by the Secretary of Revenue.(Section 703 of
the Inheritance and Estate Tax Act of 1961.):_------------""?""....------------IN THE MATTER OF THE ESTATE OF
Late of~.i.,.gw.:~y.BQ;r.Qu.gh.,W.a.s.hingto.n County ~i»HlNKHJGf~'J'
~_State of ..g~~.J:l..~YJy',!:m.~?}
S5:
County of W~$h:i,P..gt:Qp..
¥~.~.4.~~.~.~~~N.9~.:J;.~g{l.t ~P..g J..Qhp L N.Qu.r.1g~.t.:..)Jr,
~&Ki1fiK~of the estate of the above-named decedent being duly sworn,depose
Decedent clied s.~p.:t.::.~m~~~ti,)1..8 (Hsy),19(~E~i·"'{~~~eaVing a last will,copy of which is hereto attached.}
Name and.address of attor~ey or}Joseph ..C.•..Ralston,At.torneyat Law,118EastLincoln .:~::r a:~t::rrl:ees::::::::n:::~:=~:Avenue,l.1cl)oIl~ld,..f~J:lIlSYly.c:lIl:i,{l.l?Q,5]..
mailed.
That as such ~~.~.£y.t.;~:u;::.§.deponent is familiar with the affairs of said estate and the property con-
(I·:X(!C\I tor-Admini8trator)
stituting the assets thereof and their fair market value.
That at the time of death 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
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX
Union National Bank of Pittsbur
McDonald Office MeDon d
RELATIONSHIP pF JOINT
HOLDERS TO DECEDENT
That the contents of said safe deposit box or boxes are itemized under Schedules ....BoL..__of'this
return,with the exception of'the f'ollowing,f'or the reasons hereinaf'ter set f'orth:
That Schedule A attached hereto and made part hereof sets forth fully 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 of 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,sav~ngs b~nks,trust companies,or other institutions,whether individually,or in trust for
any qther ~erson .or p~rsons giving also separately the accrued interest thereon,if any,down to the last
interest day prior to decedent's death in the case of'savings banks,and to the date of decedent's death
in all other cases;all bonds,postal savings,treasury certificates or notes and other evidence of in-
.debtedness of the Uni ted States to the decedent;all obligations,whether by statute or agreement they
are designated as tax free,of the United States,or any state,or political subdivision thereof,or of
any foreign country,which are owned at the time of death;all wearing apparel,jewelry,silverware,pic-
tures,books,work~of art,household fur~iture,horses,carriages,automobiles,boats,and any and all
other personal chattels of whatsoever kind or nature,left by decedent,together with the fairly estimated
market value thereof;all bonds and mortgaees 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 of money
of which decedent died possessed,of whatsoever nature,With interest thereon,if any,giving the face
value and estimated fair market value thereof,and if such estimated fair market value be less than the
f'ace value,it sets forth briefly the reasons for such depreciation as to each item;all moneys payable
to the estate from life insurance policies 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 of 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.
,.J.~I
In the case .of Securities of close or family corporations,the values reported are as far as
possible substantiated by financial statemen~s,of the corporations,showing the assets and liabilities
thereof as of the date of death.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-partnership or business.
A copy of the co-partnership agreement,(if oral,a statement setting forth the nature of the agreement)",
together with a_statement setting forth the character of the business,its location,and such other facts
pertaining to the busin,e~s as,may be pertinent to a fair and just appraisal ;of the .de,cedenp'.s interest
therein must.be submitted.It should also set forth in itemized form,together with the fair market value
thereof,any ot~er..~r~pert~\own~d~?!",",bequeathedby the decedent a~~h~~,1me:of d~at~'11 '..:":,,,"J
~
The Schedule C attached hereto and made part hereof sets forth a true an~:w,~r "to ,each .inquiry
contained therein and in the case of transfers ofproperty,real or personal,within two years 6fdecedent's
death,in contemplation of decedent's death,or intended to take effect in possession ~r 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 de'ce'dent,the propdrttonate share:received by e'ac'h tra~'sf~ree and
all other facts of a pertinent nature regarding said transfers.In the case of transfers inte;d~d to'.....,....
take effect in possession or enjoyment at or after death,,there is also attached,to the scheduie a cony
. ,I,'j t ,\1'),,(fofthedeed,trust agreement or other instrument creating the trust.Ther,~'is'also set forth in said
'schedule a list of all property,real and pers'~~"al;with its value,which passes at decedent,;'"death by
vir~u~,of .the exer.,cise Py d~cedent,·~ither,~ndividu~lly"orjoint~y with ano'ther,or',any power of appoint-
ment vested in decedent,ei,t~er indi~i~u~qy orl.~Qjl~.t!,Y,!,~y.th~Will,{deed,or other instrument of another,
with a copy of the instrument creating such power attached to the schedule.
",..,.,""..,..,.
That Schedule D attached hereto and made part hereof sets forth the names 'and'addresses of all
persons beneficially interested i~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 all minors,annuitants and beneficiaries for life under decedent's Will~It also
contains a statement sho~ing which of the beneficiaries nam~d in the decedent's Will,if any,'died prior
to decedent,the dates of their death,their issue,andthe relationship of such issue to the 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,stan~ing ~n the name
of the decedent and others,~~lus'the date and place 'of record of instruments effecting 'theJvesttture ~f
'.•--~,. .•\.,.''''~~.'.,crealestateandthedate-Iof acquisit:l.on of pe'rsonalty,plus.the naine,!tddTess;andreJ,atlonshlp,'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
arid 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 lmpaid at time of
dea~h;taxes accrued chargeable 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.
"E",and "F"as directed therein,"e",
n L.Nourl.gat,
5 Front Street,•way,Pa.
;~~~~~~~~
(Street Number)
l1idwa.y.~,P,enDs,y,l:v..ani.a ,__,..__,.,,
(City or Town and State).
...;;"
That the totals of the appropriate columns in Schedules "A","B",
have be~n carried forward and properly registered in the Summary
.'
...;;f-2S;:~fto;:f:~b:;t~i.::~.~:
..,~~,:K .....,
SANDRA l.STEWART.NOTARY
McDONALD BOROUGH
WASHINGTON COUNTY
MY COMMISSION EXPIRES FEB.23.1972
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
.,,
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 hrold by
the decedent 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 Commo!,wealth of Pennsylvania should be
described by lot and block number,street ond street number,together wi th
o general description of the property,with a reference to the record of the
conveyance by whi ch the decedent took title;If a farm state number of a.
cres;alsa statement of mortgage encumbrances upon each parcel at death
of decedent.Taxes,assessments,acc':ued Interest on mortgages,etc.,are
to be listed on Schedule "F"and must not be deducted from this schedule.
(1)(2)(3),
DEPARTMENT
ASSESSED VALUE VALUATION
FOR YEAR OF ESTIMATED CAUTIONDECEDENT'S MARKET VALUE (Do not write
DEATH In this space)
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.
$00.00
'f':;....
RCC-35
,..
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "n"
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".Intangible personal property,titled in the name of the decedent,but
payable at death to another or others,including but not limited to P.G.D.U.S.Savings Bonds and tenta-
tive trust accounts,must be li.sted,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 hllcrued interest or dividends,salaries or wages,insurance pay-
able to the estate or fiduciary in said capacity,partnership interests,interes t in any undistributed
estate of or income from any property held in trus t 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.
ESTIMATED
MARKET VALUE
UNIT
VALUE
ITEM
List and describe fUlly
Item
No.
DEPARTMENT VALUATION
(Do not write in
this space)---+----------------------+----+------+~-------1
2
24 United States Savings Bonds,Series E,
at the face amount of $25.00 each,
issued from January,1944 through
September,1947,value as of date of
death
Savings Account No.811982587 in the
McDonald Office of the Pittsburgh
National Bank in the name of Mrs.Minni
Nourigat in trust for Frederick
Nourigat and John NQurigat,Jr.,value
as of date of death,9,222.97
Insert this total opposite "Personal Property",Schedule "B"in
the "As Reported"column on the last page of this return.
x X ~
$10,228.71
,"RCC-36
COMMONWEALTH OF PENNSYLVANIA
TRANS}~R INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "c"
TRA.NSFERS
(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)-4NuO'-_
(2)Did decedent,within two years of death,transfer property from himself to himself and another or
others (including a spouse)in joint ownership?(Answer yes or no)No
(3)If the answer to (1)or (2)above is in the affirmative state:Not applicable.
(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)No
(b)What was the transferee's age at time of decedent's death?~N~O~__
(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)..:N::.:.;::o'--_
(b)The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom?(Answer yes or no)__~N~O~__
(6)If the answer to (5)(b)above is in the affirmative,state whether the right was reserved in decedent
alone or others U Notapplicabl e.
(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).No
(9)If the answer to (8)above is in the affirmative,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 supported 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 property
transferred,it's fair market value at date of death,dates of transfers and to whom transferred,with
relationship of transferees to decedent,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
NONE
DESCRIPTION MARKET VALUE
(Estimated)DEPT.VALUATION
(Dept.Only)
$Insert this total opposite "Transfers",Schedule "c"in the
"As Reported"column on the last page of this return.
00.00
ReC-38
CCMMONWEi\LTH OF PENNSYLVANIA
THANSFER INHERITANCE TAX
HESIDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
IliSTRrCTIOliS: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
Address and Relationship of Co-Owners,and Place I Value
of Record of Instrument,where Rea~~state.I
percentage Estate
Share Valuation
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
Property Interest
Checking Account in the Union National
Bank of Pittsburgh,Pittsburgh
Office,Pittsburgh,Pa.,in the
names of Mrs.Minnie Nourigat or
Fred Nourigat,Account No.73-41877-l,
value as of date of death $3,151.70,
decedent's interest,one-half,
~0/1-(,7
Insert this total opposite "Jointly Owned Property",Schedule"E"/5'r;s'f5'
in the "As Reported"column on the last page of this return.$1,575.85&..-...._..1------'
RC C-43 (4-69)
COM~ONW~LTH OF PENNSYLVANIA elleCEIVt
DEPARTMENT OF REVENUE COUfq ..p~f4U O~
HARRISBURG I...OLL£/,/.
Ocr I ONs
420 PH '10
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 The Union 1'lat1onal Bank of tittsburgh
ADDRESS .t'.U.Box 537,r ittsburgh,Pa,15230
ACCOUNT NO.OF JOINT,Att:H.G.Miller,~~SBlt Gashier
TRUST OR INVESTMENT DEPOSIT tf73-41877-1(Checking)
NAMES ON ACCOUNT
OR INVESTMENT __---'---'~_1I_.s_._1'_1in_n_ie_N:::our==i=g=a~=--o-r---
Fred P.l~ourigat _
DECEASED JOINT DEPOSITOR,lijre.I·.innie Nourigat .\./'TRUSTEE OR INVESTOR ..:...:./~__
ADDRESSANDCOUNTY 304 Dickson Street,Midway,Pa,15060
DATE OF DEATH ---::::S~ePt!.:t~e~m~be~r___=18~,l__=!:1~9r.ulO.!...__
SURVIVING DEPOSITOR,
BENEFICIARY OR INVESTOR F~re.;;..d~P.;;..,_N~o.;;:;ur;..;;1;:o:ga;;:.t~_
ADDRESS 3_0_4_u_i_c_ks_o_n_S_t_r_e_et...::,_M_1d_way-:..:...,_P_8_,_1~5_06_0 _
RELATIONSHIP TO DECEDENT __---s-"'o-n-----------
DATE DEPOSIT OR INVESTMENT June 9,1967 v
WAS ESTABLISHED ------------;:r;-------
"BALANCE,INCLUDING INTEREST 3,151.70 ~--#/j-1 r ,Or'DUE,AT DATE OF DEATH $~___.;.,.)~...;;d...:-:'rJ~,d~_
~~r I,SlJ,Y~~Jr.~f:~~~
j'!J~.A/'_.--rr J./I 73 Signature TITLE~~~/1 Assistant Cashier
McDONALD OFFICE
RCC-134 (1-691
COMMONWEoAL TH OF PENNS'YLVANIA
DEPARTMENT OF REVENUE
BUr.EAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
;.
""'"-OFFICIAL NOTICE OF INHERITANCE TAX
APPRAISEMENT AND ASSESSMENT OF
ASSETS NOT SUBJECT TO ADMINISTRATION
Mtdwy.Pennsylvania.15060
TO:-iilFl'r10nrdt---i"P:.:-.--i!M1foltT·tni"l'··"t1T":b...~t~.-------
:;Ot.Dicksot:\:;)treet,
Date:Oet.ober 7,J 970
County \·1a.ohington
County File No._
Bureau File No._
We have received notice that,as a result of the death of---.ll:.lol'!rsu··;u'j,...JWlfw.5.uMILI·...1Sl.EJ.....NowJ.tl·un-..,:·IoiGr,gAi.Jjtf--_
on September 32 19-70-,you came into ownership of certain property through right of survivorship,which
was formerly owned by the decedent.
Under the Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania such transfers are taxable
and the liability for the payment of the inheritance tax due is imposed upon you,as transferee.
The property on which tax is hereby assessed consists of:Jt..Checking Aeecmnt #7~-1
bela 12)tbC'manN NATroNA!.BANK OF PXTTSBtIDGH;PImBURGH OFFICE,PITTSBURGH,PENUSYLVANIA,
IQ .the'llG1J:le$of ~fre,t1inr..t ",t.lourigat,ot Fred Nour1ge.t.Opened,i~9JO.Ba1anco as of
appraised by the Commonwealth,as of the date of death,at $_'4i:~j.....5....'.....!'n~,o..".·_
SO %of this amount is taxable at the rate of ,%
ORIGINAL ASSESSMENT AMENDED ASSESSMENT
ASSESSED BY:-:-_
(Agent for the Commonwealth)
DATE OF ASSESSMENT
TAXABLE AMOUNT
LESS:ALLOWED DEBTS
NET TAXABLE AMOUNT
AMOUNT OF TAX DUE
o If you pay the above amount within three (3)months
of the date of death of the decedent,pr on or
before Dee~a,g 19 10 you may deduct a
discount of 5%0 the amount of tax due,or
D 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
*1£the tax is not paid by the above date additional.
interest is due at the rate of 6%per annum untit
paid
/JOJ;LfMOUNT DUEt/J j::.(~CA.A~
APPRAISED BY:J.l-II__
(Inheritance Tax Appraiser)
$
- - --4.1-3-- ----
-------~--
94.55
$--------
$===============
INSTRUCTIONS TO TAXPAYERS
Make checks or money orders payable to:
{~tf>..,
1(Lt#l
To insure proper credit to your account
thiS Official Notice must accompany
your payment.Mai I or bring it to:
If you have already paid this tax to an executor,administrator,attorney or other personal representative of the
dec~dent fo'r forwarding to the Commonwealth,list below the date ~id~iTlime and address of-the pei'son tt'whom
you made payment,their official title and the amount..
Date Paid Name and Address of Payee Official Title Amount Paid
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 against 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 Obligation Amount Paid
TOTAL $
(attach separate sheet if requ ired)
COMMONWEALTH OF PENNSYLVANIA)
COUNTY Of _
SS:
I,hereby certify that the foregoing is a just and true statement of
funeral expenses and other debts of the decedent,,for wh ich 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_.
Signature of Taxpayer
REPORT OF REGISTER OF'WILLS..It •
, ,
";,I "
.'"
::~.,'
.'<,',......
,.
RCC-37 '(12-63)",
COMMONWEALTH OF PENNSYYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "D"
....
BENEFICIARIES
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFStatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARY
ave an interest,vested,contingent "or other-are involved,set STATE YES IN ESTATE
wise,in estate)forth this fi;lCt.)OR NO BIRTH
John L.Nourigat,Jr.,205
rant Street,Midway,Ita.Son Yes 1/2
.rederick P.Nourigat,304
ickson Street.Midwav.Pa.Son Yes 1/2
•
.
.
F
F
D
(
h
Deponent further says that all the above-named beneficiaries are living at this time except below:
NAME DATE OF DEATH RESIDENCE
No exce tions.
OF THE
ESTATE OF
~IATTER OF THE APPRAISEMENT
:M::I,llJ:):i,~A.l:":I,~lN()\,ll:"i,gE:it:
Deceased
(Executor-Administrator
must complete "As
Reported"column #1.)
('):'-4 ...,'"d ::0a:0 ~(!l eb
'":I-"::l "'0 e:..'"::1 '"...,:1'1'(t'fZ ~
Il>:........,-0;.<..-CIl '0
Il>~'"deb0"'..,..,~:~.g ~t'%1 :(!len:,..
....:(1)'<~;'"eb :......
:l-d:t1:0~:(1)
:11rt~
Year .
D<THE
t No.
Will
Administration
Late of :t'U".clWE:iYaorQugh .
...__J i i
~-EiI')-6/)~~~
:1-':1-'
:1-'i-':0 >;.....:'W '":00 l..n::1"':!:l:l.......:0 ~::1"'.eb..-~+""-·VI :0 :00 :oog '-':.~:-.;-""1:VI 00 :0 ......0 ct:0\.i..n :0 :1-':0 c......
c.:::J
County of.~~h!P'gt9J:l_.;-,-1"_;:-::::~I<f)Co,"1 .,Commonwealth~~f~ellcisvlvan~a~i -.1:~;r'~"':~)j--'l~~-;:::I -~.-.
0,0 __-,.
REPOR'[~XNi):APPRAISAL'0 :~.~J,,.:-
I ::::
-0 f'-U .',.J
':/C')t...'•
Joseph C.Ralston
Attorney at Law
McDonald,Pa.
;-
:tf)o~.:-.~V)·-(')· -::r'~.Jr)·:
V)c::~~>::0V)U;~
(')(')
?"?"
ca >::
~,*-6/)~,*~".~'-",,"'-.
l '.
~:
~.
~
:~.(t.
~~
>:J:
vct.......8"l'.:)h....-3
::lc::c...
~,.
AND AGENT OF THE COMMONWEALTH
Form RC C.10,,~..
OFFICE OF THE
REGISTER OF WILLS
OF Washington COUNTY
~3-70-973
STATEMENT OF DEBTS
AND DEDUCTIONS
o:"uO"o",.A,:oi:iy~~JQ
J9Z5 RUSSElL MA~INtf -
LLt~
lis,Agent
ESTATE OF Minnie Ariel Nourigat LATE OF Midway Borough,Washington County,Pa.
~-"-18 1970DATEOFFILINGAPPRAISEMENTDATS:OF DEA"'~,--
DATE NO.OF NAM&:OF PAYEE \~y.~-r ....lJ.AMOUNTVOUCH""bo V~~
1970 ."v
Oct.6 Russell Marino,Reg.ofWil1s Letters Testamentary &2
certificates 13 50shortKexXERxes
Oct.5 Weirton Conv.Home Medical expense 126 00
Sent 24 IRev.Barrett Honorarium 10 00
OC't'10 Edwin G.Wi1son.Funera1 Director Funeral exnense 1.478 00
Oct.9 ~usse1l Marino,Reg.of Wills 1 short certificate 1 00
Oct.19 Sandra L.Stewart.Notary Public Notary fees 2 00
Oct.Russell Marino.Reg.of Wills Filing RCC-33 3 00
-Oct.~andra L.Stewart.Notary Pub ic Notary fee on Petition 1 00
Oct.Russell Marino.Reg.of Wi11f Filing Petition for SJll~ll
Estate Settlement 8 00
Oct.Joseph C.Ralston,Esq.Fee 100 00
-
TOTAL $1,742 50
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF \vashington
I,John L.Nourigat,Jr.
}sa:;£~;J.%-u~~
and Frederick P.NOurig~~- -
HEREBY CERTIFY,THAT.TO THE BEaT OF
~Y KNOWLe:DGE AND BELIEF,THe:FOREGOING IS A JUST AND TRU E srATEMENT OF DEBTS FUNERAL EXPENSES AND EXPENSES OF
ADMINISTRATION SUBMITTED TO THE ESTATE OF Minnie Ariel Nourigat 'DECEASED,AS DEDUCTIONS FOR
INHERITANCE TAX PURPOSES.
SWORN ANt SUBSCRIBED BEFORE ME THIS 19thO~to ~'~v!tl-18 ~"tjG-vz1&Cd ~~Lh:r
SANDRA l.STEWART.NOTARY PUBLIC
McDONALD BOROUGH
WASHINGTON COUNTY
MY COMMISSIGN EXPIRES FEB.23,1972