HomeMy WebLinkAboutOC1970-1211 - ESTATE OF RUBENL.3 7()/2//
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expenses .be .
void all other Hill or 1iJills heretofore
:-lUE~l
OF
DAVEl P,.
I direct that all my .just deots and funeral
Dereby revoking and
I,DAVID H.RU~:'EN,of the Boro\:;:sh of East Hashington,Hashington
TestaJl1cnt,
made by me at any time.
County,Pennsylvania,being of sound and disposing mind,memory and.
,:j eaict 2,r:.:J.discl--:arc::ed as soon as conveniently :\12Y be done after my decease.
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III!underst~'1ding,do hereby make cmd declare this to be my Last \~ill and
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ecrsan:?,l or mi.xedand of l.rhatsoever nature
and bequeath to r:1"'/devoted vrife,CECELIA
I,SAV1D B.?.UEEl'-J,the Testator,have to this
forhi2 Last 1;iill and Testament,in the
I a':Jsoint my ',rife,C"2::E:LIA ~mSsN,sale Executrix of this
I give,devise
prop8rt~1,rsal,
SifIDcd,sealed,0u1:'lis\--:ed and declared by the above...na'ned Testator,
all of :':17
confidence in her to use,consume a~d dispose of the same as she may choose.
ny Last ;'iill and Testament.
and kind and \'Jr,eresocvcr situatej,:J.bsolutely,having full faith
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HiIII v:.:y \'Jil1,set my nand dJld seal this l....~day of Narch,1969.
II!III'I'IL1\l!~iIiIIIIpII VA VI D ~.3US ,as 2nd
Hji..us,,':<-to at his requ8stand
HnIj have ~eretlnto sut~scri"ce·d O1J.r i1CLrneS as i7;t:1S~Ses thereto.q ---
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1\ffi~uuit (@f 1£xrrutnr ®r 1\bmintstrutnr
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atouuty of lIus41Ugtou Jss:
P 11 b f th d · d th't Not ary Pub!ic .d f 'dersonay e ore me,e un erslgne au orl y,a . .III an or sal
County and State,appeared ..__.__9.~.C?~~.~.~~~~~?:_..__- -T -._.who,being duly
sworn according to law,deposes and says that she is the ~~tmmtmtof the es-
tate of __DA¥id...H _R.ube.n __.._..__._deceased,that the foregoing schedules constitute a
complete inventory and appraisement of the real and personal estate of .p..Q..y~g_.H_!'...R~.~~.~_.....,
deceased,except real estate outside the Commonwealth of Pennsylvania;that the figures opposite
each item of real and personal estate in the foregoing schedules are determined and stated by the
undersigned to be the fair value of said items as of the date of the decedent's death,based upon a
just appraisement of each item made by tl~ove named ".._..'..__,__..MO
d
'ay sworn~subscribed betf90re;;e t~iS 4.f(.}!.~r.~.....··d ~h··..·y ..~
.......Y..::/./:?~..................Executrix~DITIONALINSTRUCTIONS
1.An inventory must be filed within three months after appointment of personal representative.
2.A supplemental inventory must be filed within thirty days of discovery of additional assets.
3.1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Oopies and 2 RCRI-33,
Over $10,000,including Copy of Will;1 Original and 3 Copies and 2 RCRI-33,Over $50,000,in-
cluding Copy of Will and copy of Federal Estate Tax Return.
REFERENCE FOR ADDITIONAL COpy
Act of 1947 P.L.513 Sec.5.2,72 P.S.4844.2
:i1UUtutory nub !\pprU1Stmtut of the goods and chattels,rights and credits which
were of ~~.y~~~.~~~.~~~late of ~.~~.~~~.~~.~.~.~~.
Washington County,Pa.,taken and made in conformity with the above affidavit.
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DOLLARS CENTS
I
First Fede'ra1 Savings and Loan Assoeiation,South Main
Street,Washington,Fa.-Savings Account $19,457 46
Mt.lebanon Federal Savirigs and Loan Associat ion,126
Washington Road,South Branch,Canonsburg,Pa.-Savings Account 15,012 54
Undivided 1/~interest in the equity in the property located
in the Sixth Ward of the City of Washington,County of Wash-
ington,State of Pennsylvania,being the easterly 1/2 of Lots
Nos.35 and 36,Locust Hill Addit ion
Subject:to unpaid balance of mortgage at the date of deced-
ent's death in the sum of $25,215.96 -_..:--~J..,268l '1.6
$45,738 t1:§
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/'/37
¢8-70-1211
Inventory and Appraisement
IN THE ESTATE OF.
DAVID H.RUBEN................................................................................
Filed ,·19 .
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Harry R.Levy,
Attonney for Executrix,
2007 CommonweAlth Building,
Pittsburgh,Pa.15222.
o K1:'JJ..--(i2 Q A.l~dO
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RESIDENT DECEDENT
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IMPORTANT:
Cfl3 ~lo:.::~,£A/(/
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
COUNTY OF Ah u{AIA~
This return must be completed in detail and filed in duplicate,with all attached,with the Register of Wills 0 heCo~nty where decedent resided;Return is due withinnine months ,after date of dea,th,unless an extension is granted
by the Secretary of Re'lenue.(Section 703 of the Inheritance and Estate Tax Act of 1961.)
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Executor
and say
IN~E MATTE~OF T5'Y~TE OF ~AFFIDAVI~OFv'V~W.~EXECUTOR~::.~f ~~.ADMINISTRATOR
~}ss:
Countyof ,~.~.,,~./
~..~y
ftll1llBtnlter.of the estote of the above-no.med decedent being duly sworn,depose
Decedent died __~~~::.....::::.='..:.....;.._......;;:....:.~/-/,19'TtP'{'~estate I~aving a last w!",copy of ~hich is hereto,altaChed..}
.(MONTH)(DAY)(YEAR)I~
Name and address of attorney or }
other authorized repres:entative to whom "
all correspondence should be moiled,.
That as such ~deponent is familiar with the affairs of said estate and the property constituting
.(EXECUTOR-ADMINISTRATOR).
the as sets 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 jointlywith,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:- •<.~•...t
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
.A
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'0
That the contents of said safe deposit box or boxes are itemized under Schedules ,-.of this return,
with the,~~ception.ofthe following,for the reasons hereinafter ~et for.th:
That Schedule A attached hereto and made part hereof sets forth fully and in detaiI all the real property.:,.
in the CommonW,ealth of Pennsylvania of which decedent died having an interest therein.It also sets forth the'
mortgage ~ncu~brances 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 pos session,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 interest day priIDT (Q,'decedent~s
~...'\-..........,
death in the case of savings banks,and to the date of decedent's death in all other cases;aILbonds,'postal
savings,treasury certificates or notes and other evidence of in4ebtedness of the Unit'ed Stati:s t6~-:'the de-
cedent;all obligations,whether by statute or agreement they are designated as tax free,of thel.Jnite}LStat;;,
or any state,or political subdivision thereof,or of iwy foreign country,which are owned at the-'ti~-e of death;
all wearing apparel,jewelry,silverware,pictures,books,works of art,household furniture,hors~:s:"'ca'rri'ages~
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 mortgages held by decedent and·of all
claims due and owing decedent at the time of death,and all promis sory notes or othe'rinstruments 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 face value,~t sets forth briefly the reasons for such depreciation as to each item;all~oneys
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;all and the corporate stocks and dividends
due thereon and unpaid as of the date of death,bonds and accrued interest thereon to the date of decedent's
death and other investment securities owned by the decedent at the time of death,with the market value there-
of at such time.
I.i.....t,-'l'"
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 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 12usiness.
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 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 sa~d 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 co~y
of the deed,trust agreement or other instrument creating the trust.Ther~is also set forth in said
schedule a list of all property,real and personal,with its value,which passes 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 s~ch 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 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 all 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 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,standing in 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 relationship,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 Impaid at time of
death;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.
That the totals of the appropriate columns in Schedules "A","B","C","E",and "F"as directed therein,
have been carried forward and properly registered in the Summary.
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,"~~.-.::1,¥;6.A:2illM',·.'1E.·K"AM:PERMA·2N·.·~N·o'''t''a''ry''"P·'U'b"'I·~'''·'''''''.\"g().~.....i..~Z:=..~_.......,
;qt q.Vjr~·1 .'f/1~W"hio,''''W"hio,'"Co.,P,.~~~("'C"-t"y''~:-~T'~ow~"~;a-#S"~ta""'te,n)..,L:~
My Commission Expires Nov.26,1979 •v."1 ~nu.
NOTE:Before signing affidavit make sure all blank spaces in the affidavit ana schedules annexed are
filled in with details or the word "None",~nd in case the assets include rare and unlisted securities,
securities of close or family corporations or an interest in any co-partne~ship 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.
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'"RCC-34'4-73)~j •
COMMONWEALTH OF PENNSYLVANIA
DEPAR'TMENT OF REVENUE
,BUREAU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "A"
REAL PROPERTY
Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece-
dent.Property held by the decedent as tenant jn common with another or other,should be identified
as to quantum of interest and the estimated value should be that of the decedent's interest only.(Property
held as joint tenants with right of surviorship or tenancy by entireties should be reported on Schedule tiE.")
The real property located In the Commonwealth of Pennsylvania should be
described by lot and block number,street and street number,together with
a general description of the property,with a reference to the record of the'
conveyance by which the decedent took title;If a farm state number of a-
cres;also statement of mortgage encumbrances upon each parcel at death
of decedent.Taxes,assessments,accrued Interest on mortgages,etc.,are
to be listed on Schedule"F"and must not be deducted from this schedule.
(1)
ASSESSED VALUE
FOR YEAR OF
DECEDENT'S
DEATH
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J?l'/r:J.'~/.
(2)
ESTIMATED
MARKET VALUE
(3)
DEPARTMENT
VALUATION
CAUTION
(Do not write
In this space)
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Insert this total opposite II real property",Schedule IIA"in the X X X X X
liAs Reported"column on the lost page of this return.
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RC'c":35
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "B"·
rERSONAL 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.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 anyundistributed
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
No.
ITEM
List and describe fUlly
UNIT
VALUE
ESTIMATED
MARKEr VALUE
DEPARTMENT VALUATION
(Do not write in
this space)
/H;:fSr j=:-~lJter<AL SAVIN~S
,A-NLJ NO.4 IV A-S$'o~(AT"oN
Sdur/-//?.4/~srr<~
W~.:5I.Jf~-niH'j?4 SAVlrlG-S
A-Q.;Je cJVN r
I.~--KIJI,I.~"r»
1./1"1;/;c7J~tlfCJA!{/;'{JG:7QhL-.
'3AV/lfV'/~<::J-Xd>AtV'h-5'5btet AT/V r../
oAv{~S"hc--@.£/e-rv ~--
~f\w
'~31,'-+7().1:;-
Insert this total opposite "Personal Property",Schedule "B"in X X
the "As Reported"column on the last page of this return.
CO~ONWEALTH OF PENNSYI~ANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "c"
T!L~NSFERS
/
(1)Did decedent,within two years of death,make any transfer of any material part o~~te,without
.-r....receiving a valuable and adequate consideration therefor?(Answer yes or no)/kt;L
,~(2)Did decedent,within two years of death,transfer property from him~1f~himself and another or
})thers (including a spouse)in joint ownership?(Answer yes or no)_..,_Y,,-,~,-~)-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 health at time of making th~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 theref~AMB~was to take effect in possession or enjoyment at or after his death?
(Answer yes or no)_~'~~~~_'_
(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 y~,?: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 val-u-a-b~'l-e~an-d--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 enjOym~heright to income from tht,property transferred?
(Answer yes or no)~
(b)The right to designate the persons who shaJJ1~§~or enjoy the property transferred or
income therefrom?(Answer yes or no),/'yo ,"
(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 t.ran.sfer,the consideration for which was ~r~e'~omise to
pay income to or for the benefit of care of transferor?(Answer yes or no)
(8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was sUbject to Change,
because of a reserved power to al ter,amend,or revoke,or m~ollld revert to decedent under terms
of transfer or by operation of law?(Answer yes or 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)~-
NOTE 1:The answers to these questions should be ~upported 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 i!;l 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 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.
,.'
COM~rONWEAL TH OF PENNSYLVANIA
.TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
_J ..,..
INSTRUCTIONS: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 de~e,ient.
Description of Property,Date of Acquisition,Name
Address and Relationship of Co-Owners,and Place
of Record of Instrument,where Real Estate.
Unit
Value
percentage
Share
Estate
Valuation
DEPART1AE~T VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
Property Interest
Insert this total opposite "Jointly Owned Property",Schedule "E"
in the "As Reported"column on the last page uf this return.
.,'
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RCC-37.v (12-63)
CO~iMONWEALTH OF PENNSYYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "D"
BENEFICIARIES
(
h
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)for~h this tact.)OR NO BIRTH ('
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WtH.A1cvJ ~7,/ftl9 I ~{~hf7LA"_~JIf
jI 1/(J /f roo}
V I \,/
,
Deponent further says that all the above-named benefi~aries are living at this time except below:
NAME Dr OF DEATH RESIDENCE
\/"-,[\fill
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~IATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
Will
Administration t No.
P.I1 THE
Year .
(Executor-Administrator
must complete "As
Reported"column #1.)
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III '"0
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Deceased
Late of .
County of
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
enc::
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Ree-St (6-73)
/
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
NOTICE OF FILING OF APPRAISEMENT
IN YOUR REPLY PLEASE
REFER TO
Inheritance Tax Division
Cecelia Ruben
(Executor or ACdrn:rm:S:frO.fO¥.)
In Re:Estate of David H.Ruben
_W_a_s_h_in.:....g"'-t_o_n County _File No.63-70-1211
Dear Ms.Ruben
You are hereby noti fi ed that the.-=-::-o=r:....:i=g=i=n=a=l'-------------
appraisement in th e estate of_....:.D....::ac:....:v-=i:...::.d'--H..:..._R_u.:..:..b.:....e"-'n--'---__:-:-__-,--_
has been filed in the office of the Re9..ister of Wills of__W...::.a:.=s=h=in""'g"'-t.:..:..o=-.=n _
County on April 26,,19~,Said appraisement reflects the following
valuations:
Rea I Estate 1..,..1..!...,0.,-0_0_._0_0 _
PersonaI Property_.::...3_4.L..'L.:....~7,-0_._1..::..5 _
Transfers _
J0 intIy Owned --..,-;:::---1-:::-:::---::-:;;::-------
Tota I 4-=.5....!..,_47-'--0_._1.:::c.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 this notice may object thereto within
sixty days after receipt of said notice as provided by Section 1001 of the Inheritance and
Estate Tax Act of 1961,72 P.S.2485-1001,P.L.373.\
Date 4ic-{J..~/;'17/c:Si gned ~...-rv-.-v-t..J
Title L,L,It.~f/"£--i;.I--~z;;:
,//-
Date of Death Dec.1,1970
Note:This is not a bill.
,RCC·39"t~f>8)
"
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of Ruben
(Last Name)
David
(First Name)
H.
(Initial)
DATE OF DEATH 12-1-1970 FILE NO.63-70-1211
REPORT OF INHERITANCE TAX APPRAISER
WashimgtonI,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of _
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:
I INHERITANC -TAX APPRAISER
REPORT OF THE REGISTER OF WILLS
I,the undersigned duly elected Register of Wills in and for \rJashington 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
VALUE AS REAPPRAISED
$-------+--'1 nnn nn
oz.44'7n 1 t:;
45,470 15
None
45,470.15
VALUE AS REPORTED VALUE AS APPRAISED
$$
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
FOR USE OF REGISTER ONLY
Tax on $----------i--2%
Tax on $@
Tax on $5%
Tax on $10%
TUM$1~
Exemptions *
Total Estate -1-__
TOTAL TAX
COMPUTATION OF TAX
$--------1----
$--------1----
$--------1----
$-~------I----
$-------4--
$------_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 $L
Add interest at rate of 6%fro~
to -~-C$--AMOUNT OF ESTATE TAX ASSESSED $,
Estate tax paid $I
BALANCE DUE $L.-
Add interest at rate of 6%from
to $----lt=TOTAL TAX BALANCE $------l'
PAID $--l
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
David H.Ruben
Deceased
Late of .East Washington..
County of Wfj,.slp.ngton
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
.'
..
COUl'o'TY _W_a_s_h_i_n.=.g_t_o_n _
FILE NO._6....:3:...-..:.7_0_-1_2_1_1 _
RCC-2 (2-64)
.,
DEPARTMENT OF REVENUE
BUREAU 01=COUNTY COLLECTIONS-,-
HARRISBURG,PENNA,17127
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE April 26,1976
Whereas,David H.Ruben late of East Washington
Washington I hi"h'.in the County of Commonwea t of Pennsy vanIa,avmg dIed on
the 26th day of April 19~seized and possessed of an estate
subject to Inheritance Tax under the laws'Of the Commonwealth of Pennsylvania;
Therefore,I,r-)ff~~4<--)<t_--M-~,an appraiser duly appointed according to law,"'---"'"'I I
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.
Unit AppraisementDescriptionofAnetValuesMadeforInheritance
Tax Purposes
Real Estate $11,000.00
Persena1 34,470.15
See copy of attached appro
Total 45,470.15
~::.,
,
~
,
r •.
.
,
Having been duly SWOl'Il according to law,I do hereby certify that 2i:~ove appraisement is made in con-
formity with law on this %?V day of ._;/A_4>>~,19--,2...6.
(Yl II 7 J >:1':,,-_~
();::::JL .~-h~I_)(JJ -;'~J;t)tA~I 7''\//L-L-~/;:..?"L
'.--'(tJJ (IC\Im~Street~)I~na.--AJ''--t<:/:"J~-/-vt
.-.,~
(Polt OffttJ ,
Washington County
1
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
David H.Ruben
Deceased.
Late of
East Washington
Datc of Death,Dec.1,1970
Appraisement Docket Vol.,38-125-6
Page,No.63-70-1211
Filed in Registers Office,April 26,19~
Amount of tax dlle,$_
DEPARTMENT OF REVENUE
Received,
Examined and Approved,.....-_
Wrote abo.ut Appraisement,
Appeal f,.om Appraisement,_
Entered and charged,_..
r-----------~----~~~~~~~~---......---~----------------""""!
'"
10 day notice
~STATEMENT
"'P£:NNSYLVANIA TRANSFER INHERITANCE TAX
j
Date ~~¥.~.?!..~.~.??..
To ~.~f.fY ~.~~~Y..Y..
....".QQ.7.9..QrnmQn;,v.e.aJ..th~~:Y.i.l.ding.,..P.i.ttsbur.gh.,.J?.enna J..~.2.~".
ESTATE DATE OF
OF P.~Y.~g ~.~gy.;Qen f~.!':w.a.shingt.QIDEATH J..?:.!.::.?.9..
Date County ,Stat
Appraised ~.:.3.~.:.?.~File ~~.::.~.3.?.:.§Fi ~.~.::.?9.:.~.~.~.~.
Real Estate J.:!..tg9..Q.~.9..9..
Personal Property
Joint Accounts
Less Exemptions
..).~.I...4:.7..Q.~.J:.?.
45,470.15....................................................................................................................................................................................................................
Less Debts and
Administration Expenses .
TAXABLE AMOUNT 45,470.15............................................................
TAX on @ ro .
TAX on ~.?.'..~.?..9..~..~.?@ ~rc ~.:?~.~.~..~.?.
Amount Previously Paid
TAX BALANCE
........................;?..1..2§.~.~.!?..±.
158.69............................................................
Interest from ~.:::!.::.7..f to §=.?::.?.!?..
....Q ro on l.5.S.9.2 ..
PAYABLE TO:
WASHINGTON COUNTY
COURT HOUSE
WASHINGTON,PENNSYLVANIA
Harold Smith,Chief Appraiser II........................................................................................................................
,I
RCC-49 (8-71)\1
COMMONWE~L TH OF p,ENNSYLVANIA
DEPARTMENT OF REVENUE
BUR'EAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
HARRISBURG,17127
PENNSYLVANIA ESTATE TAX
DETERMINATION J..J:7 :
~.d )n 7(j ~I,'f F L
Ret;---of
WttlJ 'FIle..
Date tv:.;if 4.!19 '/G
J
l)a /:I -'.,'I I RI'.-:;,""i\,"Es ta te of:_--"...<..:.:--="_L-=---~r!-,-(_'--.:.._'-_110...:.i,-=-)_r._"_
Date of Death /'J.'~'7 0
C I IJ'n('..I )/1'f.1..··ffh -/"1\ounty \-,.J"•••,...
Bureau File No.(\~.70,L11l
1.Taxable estate per U.S.Estate Tax Return,Form #706 $i ~,?>.3.~,,·~t ~I"..\____~""""'"-.-..4·J.,-~,"'~'".-.
2.Taxable estate per final change in Federal Return dated g.p':'1 ~$~..,{"..,(C'~--
3.Amount of credit for State death taxes.10C>93J·18
As shown on return form or final change notice ($(;'I'{\~'CJ-As verified by computation g4 {j ,1>~..'
"4.Penna.Inheritance Tax due and!or paid $,.r."t.(.f,I.'·~.I ()
5.Normal Inheritance taxes paid to other States I\1t)n(~
6.Total Inheritance tax credits (4 +5)'J,{/.jC:,31
7.Total liability for Penna.Estate Tax (3 -6)Ilh~(ll.,
8.Less:Previous payments on afc 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 $Alii'"====\,l=..=,,::::,==
Prepared by
(NAME)I (TITLE)
Reviewed and approved by _
(NAME)(TITLE)(DATE)
RCc-n (9-68)
COMMONvlEALTH OF PENNSYLVANIA
"DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
APPLICATION FOR AND CONSENT
TO TRANSFER SECURITIES
.REGISTERED IN THE NAME
OF A RESIDENT DECEDENT
J
DATE _1._'!N_•.·_5...::..,_'9_7_'__
APPLICATION (MUST BE FILED IN TRIPLICATE)
TO THE PENNSYLVANIA DEPARTMENT OF REVENUE:
Application is hereby made for consent to the transfer of the following securities of a Pennsylvania
Corporation or a National Banking Associalion located in Pennsylvania:.
(a)~OO (b)BRAVO OOaf (c)CCMMOI .
(NOT :.In describing securities enter in (a),ab eNe,either the number of shares of stock or the face amount of
registered bonds,in (b),the name of the issuing company and in (c)the class of stock or the stated interest rate
and maturity date of registered bonds.)
ISSUED ON OCT.9.1969 ,and having a TOTAL MARKET VAilUE OF $----'•.,.Sq.~~$O.",.,..u90l;l...·_
(Date)
as of the date of death of the decedent,DAVJJ)H.RUBiN ,on DEC.1.1970
(Name of Decedent)(Date of death)
who was late of 20 WIXMONT AVlh
(Street and Number)(Post Office)(County)
PA.
"(State):
The securities are registered as follows:__D_A_V_ID_·~H.....:/j__R_UB_EN_·__&:-._MBS_"_.j_._C_EC_·_~LIA_··.....:.._·_It_t1.BE__''N_·__--'-_
(Name or names in which certificates are registered)
ADMI NISTRATOR),_'__MRS--,,--:_._C_EC_l_LI_A_RUBEN_'_·2_0__W.I1.M_._O_.···iHT_·_A_VE_·_/j_W_AS_·..HJ:_··:-.JIl_T_O_N_*_'"_'A._.--~---i-
EXECUTOR)(Name).1Ad.cUn:;).,'_.~
NAME OF APPLICANT MIS.Cl;C1LlA RUBEN .;
COUNTY FILE NUMBER 6/3 ~20 ".(ZfADDRESS OF APPLICANT 20 WIIMONT AVE.WASHIl'n'1'ON,.:~A.
BUREAU FILE NUMBER 63-70-1211 SIGNATURE OF APPLICANTX·J11M f!e;e£ltid~
NOTICE:IF You FAIL TO PROPERLY FILL IN ANYPORTION OF THIS,APPLICATION,IT WILL NOT BE
CONSIDERED COMPLETE AND WILL BE RETURNED TO YOU FOR COMPLETION.
COMMONWEAL TH OF PENNSYLVANIA -DEPARTMENT OF REVENUE
CONSENT TO TRANSFER SECURITIES .;..T 11 1971DATt:"_a.n.J
I hereby consent to the transfer of the above securities now registered in the name of the aforesaid
Decedent and waive the filing of a certificate certifying to the payment of the transfer inheritance tax to which
the property of said Decedent is made subject pursuant to the provisions of the Act of June 20,1919,P.L.521,
as amended and the Act of June 15,1961,P.L.373,as amended.This is also in accordance with the provi'sions
of the Act of April 9,1929,P.L.343.
This Consent to Transfer the herein described property operates only in reference to the estate of the
above-named Decedent.
~JJ~rzJ Signed for~cretary of Reven~ue._l'
By Ui~~e?
(Signature)
Register of Wills Washington
(Title)(County)
#-
,
-I am the attorney of record for the es-
tate or the transferee shown on the
front of this form.I do hereoy person-
ally guarantee the payment,within -the
time prescribed by law,of any Pennsyl-
vania inherit2nce tax which may oe clue
on the transfer of the securities listed
hereon for which a consent to tran
i~lrr:..ted.~11.71....
(Date)
RCC-72 (9-68)
COMMONWEALTH OF PENNSYLVANIA
"-'D-EPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
APPLICATION FOR AND CONSENT
TO TRANSFER SECURITIES
REGISTERED IN THE NAME
OF A RESIDENT DECEDENT
APPLICATION (MUST BE FILED IN TRIPLICATE)
TO THE PENNSYLVANIA DEPARTMENT OF REVENUE:
Application is hereby made for consent to the transfer of the following securities of a Pennsylvania
Corporation or a National Banking Association located in Pennsylvania:
(a)1'2 (b)IGNIS.UmU1J:N StRL COUQBAIIOB (c)--:C:..::;Ch't4OH=.•·=.::-._
(NOTE:In describing securities enter in (a),ab Ole,either the number of shares of stock or the face amount of
registered bonds,in (b),the name of the issuing company and in (c)the class of stock or the stated interest rate
and maturity date of registered bonds.)
ISSUED ON CCf4 9,196',and having a TOTAL MARKET VAilUE OF $--:::1~1'~6-=-3=.(IO~'··__-,--_
(Date)
as of the date of death of the decedent,DAVID H.itlSBB ,on DiQ"',,1970
(Date of death)(Name of Decedent)
who was late of__20_··_Wl_·_,tM__~_·--=':~n--=·,,_.·_WAS_._H_Xm_.,_·'lQ_N W_AS_aI_.·,._ID_'_Jl_B P,..:....l_.-'--_
(Street and Number)(Post OHice).(County)(S!ate)
(Name or names in which certificates ,~re registered)
ADM INISTRATOR)__MMg•!.!!!!!'~..-!!C!!i!JW!!!!JJ_LMiXAa.......:.tumIN==··.=.:-..-__~20='.....::V=1~LMQ==ft"'--""A=D!!!:!.'-·--!W""",:A!!:!j8RI~·....m....T.....Qou,R.J-.....PA...,~.-'--~_
EXECUTOR)(Name)(Address)
NAME OF APPLICANT MBS.CEC1Ll'A itJ8E8
20 W11MOm:AVB",:WASBUIlTON"'A"COUNTY FILE NUMBER 63-70-1211 ADDRESS OF APPLICANT -'--_
BUREAU FILE NUMBER Same SIGNATURE OF APPLICANT xl1'Zut ~L')~
NOTICE:IF YOU FAIL TO PROPERLY FILL IN ANY PORTION OF THIS APPLICATION,IT WILL NOT BE
CONSIDERED COMPLETE AND WILL BE RETURNED TO YOU FOR COMPLETION..
COMMONWEALTH OF PENNSYLVANIA -DEPARTMENT,OF REVENUE
CONSENT TO TRANSFER SECURITIES
DATEJan.11,1971
I hereby consent to the transfer of the above securities now registered'in the name of the aforesaid
Decedent and waive the filing of a certificate certifying to the payment of the transfer inheritance tax to which
the property of said Decedent is made subject pursuant to the provisions of the Act of June 20,1919,P.L.521,
as amended and the Act of June 15,1961,P.L.373,as amended.This is also in accordance with the provisions
of the Act of April 9,1929,P.L.343.
This Consent to Transfer the herein described property operates only in reference to the estate of the
(Signature)
Register of Wills Wa.shington
(Title)(County)
)
'-
I am the attorney of record for the es-
tate or the transferee shovm on the
front of this form.I do hereby person-
ally guarantee the payment,.within the
time prescribed by law,of any Pennsyl-
vania inheritance t8.X wh:i.ch mAY bA-"l11~
on the transfer 01'thA 20~11Y'i tie8 1 i ~t.E,d
hereon for which a consent to transfer
is gran+ed ~...
..1 .{PI..............II .Date)(Signatur~
L..
Rcc-n (9-68)
COMMONvfEAL TH OF PENNSYLVANIA
"'-'DEPARTMENT OF REVENU,E
BUREAU OF COUNTY COLLECTIONS
APPLICATION FOR AND CONSENT
TO TRANSFER SECURITIES
REGISTERED IN THE NAME
OF A RESIDENT DECEDENT
DATE JAN 5,1971APPLICATION(MUST BE FILED IN TRIPLICATE)
TO THE PENNSYLVANIA DEPARTMENT OF REVENUE:
Application is hereby made for cQ'lsent to the transfer of the following securities of a Pennsylvania
Corporation or a National Banking Association located in Pennsylvania:
~~oTt'?0 In desCri~~~9'securities enter in a " a Je,either the number of shares,(~f sto~~'---e-fa-c-e-a-m-o-un-t-o-f
registered bonds,in (b),the name of the issuing company and in (c)the class of stock or the stated interest rate
and maturity date of registered bonds.)
ISSUED ON OCT"9,1909 'and having a TOTAL MARKET VAilUE OF $-'--$4~.6'~'121iU5~.f::lIOO:r-----
(Date)
as of the date of death of the decedent,])A1tlD.at BItBEfi .,on .tiC.1,1970
(Name of Dttcedent)(Date of death)
who was late of 20 wIIldOn Alt'K
(Street and Number)
WASHINGTON
(Post Office)
.liASHXIfG.
..(County)
fA.'
,(State)
The securities are registered ,as follows:,DAVID H.RtJ.B.J:N &eMRS.OECs,U Rtn3li:R .
(Name or names in which certificates are registered)
ADMINISTRATOR):__'MRS_,·,_C_···EC_,,_Jt1lL.·.._R_UBE_..:....,N 2_0_Wl··._1H_O_NT_.·_A_VE.-:·•__w._'~_'HI_·_EG_'lO:-·'--:NtL_PA.:-.•:-'._
EXECUTOR)(Name)(Address)
,NAME OF APPLICANT MRS.OliClUA RUBIN
COUNTY FILE NUMBER 63-7Q-1211 ADDRESS OF APPLICANT 20 WIntON!AVE.WASHINGTON,,FA.
BUREAU FILE NUMBER'Same SIGNATURE OF APPLICANT x/!IM~£J~
NOTICE:IF YOU FAIL TO PROPERLY FILL IN ANY PORTION OF THIS APPLICATION,IT WILL NOT BE
CONSIDERED COMPLETE AND WILL BE RETURNED TO YOU FOR COMPLETION.
COMMONWEALTH OF PENNSYLVANIA -DEPARTMENT OF REVENUE
CONSENT TO TRANSFER SECURITIES ..
DATE Jan.11,1971
I hereby consent to the transfer of the above securities now registered,in the name of the aforesaid $
Decedent and waive the filing of a certificate certifying to the payment of the t~ansfer inheritance tax to which
the property of said Decedent is made subject pursuant to the provisions of the Act of June 20,1919,P.L.521,
as amended and the Act of June 15,1961,P.L.373,as amended.This is also in accordance with the provisions
of the Act of April 9,1929,P.L.343.
This Consent to Transfer the herein described property operates only in reference to the estate of the
above-named Decedent.
Washington
(Signature)
Register of Wills
,
Signed for e.ee"etory of Rev~..'
By ~~/~/Z1,u!:b
(Title)(County)
,
..,
..)
i ..__...,....
I am the attorney of record for the es-I.~.~ate or the transferee shown on the
front of this f~rm.I do hereby person-.
ally guarantee the payment,within the I
time pr,escribed by 1.8w,of any Pennsyl~',.
vania inheritance tax wh~ch may be due,
on the transfer of the 2Bcurities listed
~:~;~~r.Vv'~iCh~entto transfer
~.~(/Y.~
(Date (Signatu
..
..;'.......:-.
TENTATIVE STATEMENT
PENNSYLVANIA TRANSFER INHERITANCE TAX',
•'::0.
\"
I':
,,
~~TATE )'dr~~4/~
Real Estate
Personal Property
Joint Accounts
Less Exemptions
Less Debts and
Administration Expenses ----------
DATE OF j ~DEATH_~.I -/f 7 0
State jFile~_~
TAXABLE AMOUNT
r=·'
TAX on @ ---%-------
TAX on -----@---------%
Amount Previously Paid
TAX BALANCE
Interest from
___%on
to ~_
BALANCE DUE COMMONWEALTH
DISCOUNT (5%)IF PAID WITHIN THREE MONTHS
FROM DATE OF DEATH.
PAYABLE TO:
REGISTER OF WILLS
WASHINGTON COUNTY
COURT HOUSE
WASHINGTON,PENNSYLVANIA
Register of Wills and Agent for
Commonwealth of Pennsylvania.
j
:-r
i:
f.,.I'
Il
I.f
f
f,
'.
#.
"t
l ,nr:is4,er to:
AU:F:iff6
August 14,1973
Date:
3 401 N.Bro<ld St.•Philadelphia.Pa.19108 5 400 N.81h SI.,Richmond,Va'23 '".
4 P.O.Box 2488.Pittsburgh,Pa.15230 6 800 Delaware Ave.•Wilmington.j,,,.'.e.
•
I>Cecelia Ruben,Executrix
Executive House
800 E.Beau St.
E.Washington,Pa.15301
C0B@t5I?B@t5 C0BI?®@t5®1?
Internal Revenue Service
The computation at the bottom of.this letter shows the Internal
Revenue Service's determination of the Federal estate tax liability
for the estate named above.You should keep a copy of this letter as
a permanent record,since your attorney may need it to close the
probate proceedings for the estate.It,together with proof of payment,
is evidence that the Federal estate tax liability for the estate has
been.settled.
Estate of:,David H.Ruben
Date of Death:'December 1,1970
ESTATE TAX CLOSING LEITER
(This is not a bill for.tax due)
.
ins Plaza.Baltimore.Md.21201
Boll 270.Newart:.N.J.0llOI
~1
Address any reply to DISTRICT DIRECTOR at office No•....4..-
I
I
!ij
1
}.
I
I
'1
1
1
J
1I
1
j
Sincerely yours,
.~
District Director
-0-
-0-
-0-
$844.80 \i:,
".I,I:
i
$26,039.96Grossestatetax,.'.'.
Less credits allowed:
State death taxes , , .
Fede ral gift tax.,.
Tax on prior transfers .
Foreign death taxes .
Total credits ,'.
Net estate tax .
Penalties,if any ;.
$844.80
$25,195.16
$-0-
Form L-l54 (Rev.9-69)
..-I.~;":e w"~;-:"'!:.''''~--''''''''''''''''-~''''-''_-~_''_f'.._._~__~..~~__.._.._..__~_~.~,.._,~__.".~__..,__.._ ,:..._"I .'.
I
ATTD_NEY AT LAW
.007 CDMMDNWEALTH .UILDINCI
.,.raU"TM AyeNUe
"''''••U''.M,"eNN.v&.YANIA ,••2::a
HARRY R.LEVY
IIMaN••-"'••'"41.
••t·•••a
August 25,1976
Inheritance Tax Division
244 Washington Trust Bldg.
Washington,Pa.t 15301
Dear Sirs:
The enclosed herewith is fo~tarded to you pursuant to Section
701 of the Inheritance and Estate Tax Act of 1961.
truly yours,
Harry R.Le",t
Attorney for the Executors
of the Estate of David
H.Ruben t Deceased
BRL/eto
I~.
.,,\'
ExcrFrom:CECELIA RUBEN
RECEIVED TWO THOUSAND FOUR HUNDRED FORTY-ONE and 04/100 ----------------,"dollars"
representing Pennsylvania Inheritance or
Estate Tax due from the fol/owi ng estate:"'
$,---------1111
2,441.04
$'========!1lll1
$
$2,569,,51:
.'J
"
$
.,;-
$.'',',{
$
$2,569.51
$128.47
$,On Account6%Tax on
2%Tax on $----
%Taxon.$---'__,'--_~
Estate Tax,Act of
May 7,1927
TOTAL AMOUNT PAID
15%Tax on $_
TOTAL TAX CREDIT
Less five percentum of tax if
paid within three months after
date of dealh
Plus interest at the rate of
__%from _
to _--------------'
15301
SEA L
38-125-6
PENNSYLVANIAWASHINGTON
NOTE:To be delivered to taxpayer,
Nom e of Decedent __D_A_V_I_D_H_.,--R...;...U.::..cB:::..E--=..;N_~__--I
"
File No.63-70-1211 Date of Dea;h12-1-70
Remarks:
Address 20 tvALMONT AVENUE
County _"_--'---'_'1_A_S_H_I_N_G_T_0_N --l
.~",·'"'''')·''·-r'',",-'.,.-......•'"...,....•.'"
J Received by ":::==:::::.--k&..6il.hl.~......zr,~...LJ!.-\'~~~~!..-------11ai1~I'NOTE:In accepting the transfer inheritance tax on future estates,prior to the death of the life
~tenont or tenant for yeors,as evidenced by this receipt,it is understood that the Commonwealth sh
'
II",not be precluded or prevented,from hereafter assessing additionol inheritance tax at th~death of t "~...L_:::*"~~~;.,u,......Lf-:.ljr:--:-~~~~",L------.11I1I,life tenant or tenont for years whenever it appears that such additional tax may be legally due an-'""
"collectible for any reason whatsoever."_
~~~..=.•~..,~-..--~--
!II
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199.26 I!I$
$1,,728.20 lUI
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$40.57 ~
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$4S.470.U
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%Tax on $,_
Estate Tax,Act of
May 7,1927
6%Tax on
2%Tax on
15%Tax on $-----lil~I$--1I,
$,----".1-Ii,
TOTAL TAX CREDIT $2,728,20
Les\five percentum of tax if Prw.N.~.iL.Il,
paid within three months after DalaDca ~.69
date of death $,
Plus interest at'the rate ofL%from a.1-,a
to DaI.J~Jt
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Date of Death 12-1·10
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It""')"'.....;-...·i }-Urn ~[p ~~@illlL@<;~SEA L :,'i
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NOTE:This Triplicate Receipt to be reto,!,eli)lor Itloi~../
"•"h.It.;\!i "Received by
NOTE:In accepting the transfer''inheritan~e taxarffut0re ';stal"';,prior to the death of the life
tenant or tenant for years,as evidenced by this receipt,it"is undl'rslood that the Commonwealth sholl.....
not be precluded or prevented from hereafter assesSing.additionol inheritance tax at the deoth of the"A2£jbJ,.ll..lJf ,(.J {..~~IR!
life tenant or tenant for years whenever iI oppears that such additional tax may be legally due and ,_.. •.,',
collectible for any reason whatsoever,
Name of Decedent _Vi4 H.~I
"County ¥alld,al*Oll I
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'I Remarks:·ll~.l,
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1=:)119.f12190 OFFICIAL RECEIPT .PENNsVlVANIAI~!1ERITANCE AND ESTATE TAXiU·~f~===··==.='='="='==.•...================'
\='RECEIVEDON'B BtJNDRBD NtmY-HD1 Atm 16/1~"""''''·'--''''''·''····'''''''''''''---''''''''dollars
i~representing Pennsylvania Inheritance or
I~!I F·It Estate Tax due from the following estate:
\"rom..i~1:.....''.I~:Address1OO7 CoJllIrm1W&1th But.1d!na
~Pi......~9Ilda UIU
,F;le No.6S.'Io..:.uu .
Ii Date of Payment I ••1.It",
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RC C-49 (8-7 Il
COMMONWEAJ..TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
HARRISBURG,17127
PENNSYLVANIA ESTATE TAX
DETERMINATION l,sf '[
Date N.·."t'L./19 76
Estate of:nUl)'It H·Ri.1.8.F.'"
Date of Death I'J.t·-:0
County uHi S HI ..·.'!"r,~.."T:\1.~S·!.tS '~
1 1....~''''.;Bureau Fi Ie No.1,3 .....·,f",'~t I
1.Taxable estate per U.S.Estate Tax Return,Form #706 $I j.~3/;Or.;"3£t""."""~1-.......•..;It•........,J.....
2.Taxable estate per final change in Federal Return dated 8·t";·,~$~"~I,.fl:ll'J--
3.Amount of credit for State death taxes.10(,'1~.18
As shown on return form or final change notice ($~"f'f.~/....-As verified by computation g1I f./.{i1
4.Penna.Inheritance Tax due and/or paid $.:<{~1.16 ."~1(J
5.Normal Inheritance taxes paid to other States Na~t ....,J~
6.Total Inheritance tax credits (4 +5)'"GL/(),,J,,1
7.Total liability for Penna.Estate Tax (3 -6)/lJiff)t.,
8.Less:Previous payments on a/c of Penna.Estate Tax
Date of payment Amount of Tax paid
$._------
Amount of Interest paid
$._------
9.Balance of Penna.Estate Tax due (7 -8)
10.Interest due from to @6%per annum \
11.Balance of Penna.Estate Tax and interest due as of _$===tU==o=~;='.==
Prepared by
...
(NAME)t VY1,Ut'I~!.
(TITLE)
Reviewed and approved by _
(NAME)(TITLE)(DATE)
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S-%)~./;?f r'l---~~~ij~/dl
1 9.4 5 7.5
1 5.0 1 2.5 9
3 4.4'7 O.1 5 *
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0.00.,.•.•0..'.0.,.:""...\,~70.15
4 7 0.,1 $*I
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5 400 N.8th St.,Richmond,Va.232406800DelawareAve.,Wilmington,Del.19801
[00@lS[?O@lS @)O[?@@lS@[?
Internal Revenue Service
Date:1973 III:l'Y54refer to:~~~~:t__14,---,,-----'Auai·:1:116
[>Cecelia Ruben,Executrix
Executive House
800 E.Beau St.
E.Washington,Pa.15301
~3 .10 'Il.'I .'
rb '11-P.~"·,.
Address any reply to DISTRICT DIRECTOR at office No._4.-.
1 31 Hti·pkins Plaza,Baltimore,Md.21201 3 401 N.Bro"d St.•Philadelphia,Pa.19108
2 P.O.Box 270.Newark,N.J.07101 4 P.O.Box 2488,Pittsburgh,Pa.15230
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Estate of:David H.Ruben
Date of Death:December 1,1970
ESTATE TAX CLOSING LEITER '"f
(This is not a bill for tax due)
The computation at the bottom of this letter shows the Internal
Revenue Service's determination of the Federal estate tax liability
for the estate named above.You should keep a copy of this letter as
a permanent record.since your attorney may need it to close the
probate proceedings for the estate.It.together with proof of payment.
is evidence that the Federal estate tax liability for the estate has
been settled.
.r
Sincerely yours..~.
f.
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District Director
-0-
$26,039.96
-0-
-0-
$844.80
Gross estate tax ····
Le~s credits allowed:
State death taxes .
Federal gift tax ,...•....
Tax on prior transfers.,.
Foreign death taxes .
r :~
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Total credits ···
Net estate tax ,·.··
Penalties.if any ;: , .
$844.80
$25,195.16
$-0-
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.,,
'..~
Form l-l54 (Rev.9-69)
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