HomeMy WebLinkAboutOC1971-0023 - ESTATE OF COHEN".
(ltnmmnulUtalt4 nf 'tuunyluauitt.f
ll!i:lIan4iugtnu (ltnuuty.
KNOW ALL MEN BY THESE PRESENTS:Whereas,at Washington,in the County aforesaid
on the 7th.day of January A.D.1971 ,before me,
RUB sell Marino ,Register for the Probate of Wills and Granting
Letters of Administration in and for the County of Washington,in the Commonwealth of Pennsylvania,
the last Will and Testament of
Louis Cohen
late of Washington in the County aforesaid,deceased,
(a true copy whereof is to these presents annexed),was duly admitted to probate;and
Rose Cohen
rix
the Executm in said Will and Testament named,having appeared before me and taken and subscribed
the oath of office pr,escribed by law;
NOW,THEREFORE,I,Russell Marino ,Register as aforesaid,do
grant these LETTERS TESTAMENTARY,unto the said
Rose Cohen
committing unto her the administration of all and singular the goods and
chattels,rights and credits,which were of said deceased,and requiring her
to exhibit a true and perfect inventory thereof into the Register's Office,at Washington,within ninety
days from the date hereof,and to render a just and true account of said administration at the expiration
of six months from the date hereof,and to regard and comply with the provisions of the laws of this
Commonwealth relating to inheritance taxes.
IN TESTIMONY WHEREOF,I have hereunto set my hand and the seal of said
Office at Washington,this Seventh
day of January in the year of our Lord one thousand
nine hundred and Seventy-one
~~.
"Register
c'
:::n$.t~'E~a I.L
~0
+-t UJ N
ts:t l-t~«ZaI-~C/)
UJ
ts:t$.t u
~en;::H~P~0~
<.•
"
.....:!t__...loe..."'_••_..._...,....._._..~-....-_~_...._._~.~~~..._~.A_
(",..,
"_."1'
j!
j
J'j
III.
il'tV /ItII.-----------,-.-----------
!!Ir(uv~s Ghe;",of LlLhll lV>'jty;;",$,dcl\~t.JzJv-.I.-.'--J
---.....,..!1--"",5t-t·,.-'L~,d e-j,d H q~-4~""Y ~i:;·0:~f"I -~I---'--I
11~~<bJ '7 ),'tu:olJ..M~u.y \I."C'f'/.J(Ofe G"~~I r~--_l
----"-";Vit-tLr,Y-~Q-j.tL~:t.J~L~:L-I:::-A'-L<;V~-'-~t bMi,J....'L..·,----,--------1·
.~t/I-fL".(t~!...}\i"-''1\4V"1'(-tAl f:h).~2 J'..-r.;Llt\-Y--!.("-b!1C))t!.f.'1/~~'-N'-.:.-4-r H t
------==~~~~~~~===i(S0t1-11
---:------1\~~~ti4_4~t'-f7 IH-~~"1---=Al.vd~-.l:t,~~_~~-tf::::::..:·--=-===-------:--~-~----
"
.'
iI!
":1
,I
.1
;1
q
II-------'------------------,------------------
III.----,--_..:.:.."--------------------------_-...:.-'----'-----I!
li,
-------------------------_._--------_.__•._---_._.-
"Ii---,---..----_.-------------.----------.--.-------.-------.---------.---..------::~-.J
l,
)
'J
---_._--
i\ffibnuit (@f iExrrutnr (@r i\~miui!itratnr
&:3--7{-2 2>is'tatr of 'tultn!Jlnuutu.f nn:
<nouutg of lIllIun4tugtnn (
Personally before me,the undersigned authority,a N..o.t.aXy P.:u..b..l.i.G in and for said
Oounty and State,appeared ROSE.COHEN ~who,being duly
sworn according to law,deposes and says that S he is the exeCU~~R1t*~MM~x~1X>X of the estate of
......LO.UIS C'OHEN deceased,that the foregoing schedules constitute a
complete inventory and appraisement of the real and personal estate of....._Lo.uis Cohen ,
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 the above named Executaij:J.X:A:llb~MR:IXX .
di~:;~;~~~;.~e this.1.::_}-..&~.l!d~:~~l ..._
..c.~.~.,Q(......0~................................~~~~'O,I\\{j I ,•
..CI\RSOH,~~,...:r 1 (,0"P~.".,."ADDITIONAL INSTRUCTIONS Executrl.XO\.\\S't.\...,'.'.I~,S1;\\\·v:~:.>,,0.,1'.;11 ....1..L'PS\\\\~G\OI'I,1..\I?J\~,)myentory m~st be fIled wlthm t~ree m:m~hs after appomtm~nt of personal.r.epresentatlve.~,t'.J\\~\C'S\O~2~1''A supplemental mventory must be flIed wlthm thirty days of dlscovery of additIOnal assets.
\'11'1 CO,,.:>3.1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Copies and 2 RCRI-33,Over
$10,000,including Copy of Will;1 Original and 3 Oopies and 2 RCRI-33,Over $50,000,including 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
't lhturutnrg aub !\ppraisrmrut of the goods and chattels,rights and credits which were
of;·Lo.ui.s Co.hen .late of..····..Ci.ty.o.f Washingto.n ,.._
.'Washington County,Pa.,taken and made in conformity with the above affidavit.
DOLLARS CENTS
Undivided one-fourth interest in grocery store and
WGA credits.2,500 00
Undivided one-fourth interest in house and lot,corner
of Wylie and Allison Avenues,7th Ward,Washington,Pa.
See Deed Book 608,page 120.10,000 00
Undivided one-fourth interest in building and lot,cor-
ner of Wylie and Jefferson Avenues,7th Ward,Washington,
Pa.See Deed Book 697,page 594.4,250 00
Undivided one-fourth interest in 113.9 acres in Chartiers
Township,Washington County,Pa.See Deed Book 1360,page
803..6,750 00
Undivided one-fourth interest in three lots in Hempfie1d
Township,Westmoreland County,Pa.See Deed Book 608,page
494,Deed Book 608,page 496,and Deed Book 613,page 109.750 00
TOTAL 24,250 00
~et.~3,H
Inventory and Appraisement
IN THE ESTATE OF
LOUIS COHEN
}t'iled __.,.19..2_~__
.~~
J.'-f'TJ ;:0
(I,,)<;.,..r-.:
-...~1"1"'}
.::;~'(~j
--l r ,
~~,.!t
"..
,')_.,
Q -.
~{~{
..
~
Lr-y
:::r.:-..
'""t::J:::::z,
.:...~
•'J
,"""v
,-v
.'-l.
--./;
--"~-I
f'
r;,
l-::J...
~~,<:t./H)
~2SAMUELGOLDFARB
ATTORNEY AT LAW
318 Washington Trust Bldg.
Washingtqn,Pa.15301
,-'.;.
STATE OF PENNSYLVANIA,
WASHINGTON COUNTY,
The within named Accountant being duly sworn according to law,deposES and sayS that the above account
as stated is true and correct as ~h..E?verily believe.S.
Sworn and subscribed before me this ..../.(2.~.
day of ~L~e~19..I?..
~.~LV~.
toUISE l.CARSON,NOTARY PUBLIC
WASHINGTON,WASHINGTON CO.,PA..
MY COMMISSION EXPIRES SEPT.15,1977
«~~
···Ros·e··eoh·err······································.
Washington County,ss:I do certify that I have given legal notice to all persons
concerned of the filing of Ithe within account in the manner
prescribed by Statute and Rule of Court,as evidence by proofs
thereof filed to No....._.~..3..-::..?::f.:-:.....IP.2...tj
Witness my hand and official'seal this _~._~.
day of _-NLl.J/..tf..IJ1.../2J..EI!L _.........19.oJ$'
._..._....~._.?!J..~._..__.ff,i!>"
Registe~of Wills
F f lED,
nu·...r·"rn~>,';t L ..f4 .j~HIN0rJ-EG'fS"ro
•'..r~j ~~.()I,.Iflil.t c-,.>•."Hll•.'.J
lVJ\SHINJ.;:CI,;('o.p ~
t ..i .,1.\"
...,
l:lcd...,
l:l ~::s0<:.>~<:.><...0....~~ffi >.Q)
~l:l...~0...,NQ~tH0
''')t'
H
~~::>"~Cf.l .~
~
~
...,~o...::s0 ;00
Q):CI-t
.<:l :0...,r0.~...,
'0 •: 0Q)0...,
l:l :§Q)rn ~Q)...
D....,:[i1l:l::s ''00:~<:.><:.>cd
l:l;a ~...,0
~
.~~
Q)S.<:l .~~\;.....~0 §l:l C'i <:.>'0l:l a;...<0.........
P!-l 3 04'7f.nco;·I..l ti i I D
~~~~\'~"d~Q)
[/)co
Q)
U
Ii:.Q)
M 0 Q
N ri1
Eo<-<..
Eo<Zr-I rn.~I'ri1 ::r:0C)
M Cf.l
\0 H::>0H
0Z
,
i
v
,...~/
j
.,..
...r............,,!,.....,
\
f
.~-\
po-..
-------
--------~
c:"-
.---------/II
"
------
The FIRST and FINAL ACCOUNT of Rose Cohen,Executrix
of the Estate of Louis Cohen late of the City of Washington,
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,.PENNSYLVANIA
ORPHANS'COURT DIVISION
18.50
3.00
70.00
14.00
14.00
9.00
1,050.00
280.00
675.00
95.00
50.00
33.00
125.00
593.70
1,210.00
1,500.00
$5,740.20
$24,250.00
5,740.20
$18,509.80
$24,250.00
NO.63 -71 -23
TOTAL ASSETS
BALANCE
TOTAL CREDITS
Observer Publishing Co.,Advertisement Letters
Rose Cohen,Family Exemption
assets of said estate as follows:
Rose Cohen,Executrix commission
The Accountant is charged as follows:
The Accountant claims credits out of the
R E CAP I T U L A T ION
Sale expense,Chartiers Township,1/4 share
Rabbi David J.Matzner,Services
DECEASED
Sale expense,Wylie &Jefferson,1/4 share
Notaries
Washington Co.Reports,Advertisement Letters
William G.Neal
Kurtz Monument Co.,Tombstone
Beth Israel,Memorial
Washington Ambulance Service,Ambulance
Register of Wills,Inventory
Register of Wills,Letters
Beth Israel Cemetery,Burial
Register of Wills,Audit costs &Filing Account
Inventory
Pennsylvania.
IN THE ESTATE OF
LOUIS COHEN
L
Observer -Reporter
WASHINGTON,PENNSYLVANIA
PROOF OF PUBLICATION ,
In compliance with the News,p·aper Advertising Act of 16 May,1929,
P.L.1784,a.s amended.
Commonwealth of Pennsylvania,County of Washington,SS:.
Personally appeared before me,a Notary Public in and for said County
and State,..J~.iJ':JJCiJ::.(L ..$..~G.9.w.~I}Q.,who being duly sworn
according to law,deposes ,and says that he is the .Vi.c.e..,.,.Pr.e.si.de.nt
of the Observer Publishing Company,a Pennsylvania corporation,and its
agent in this behalf;that the s,aid Company is the owner and publisher of
the Observer-Reporter,succ'essor to The Washington Observer,established
Septembe'r 18,1871,and The Washington Reporter,established August 15,
1808,a daily newspap'er of general circulation,printed and published and
having its place of business at WashIngton,Washington County,Pennsyl·
vania,where it or its predecessors have been established and published
continuousIy for more than six months prior to the publica;tion of the notice
hereto attached;tlmt the printed notice or advertisement hereto attached
is a ,copy of an official advertisement,official notice,legal notice or legal
adve'rtisement,exactly as printed or published in the Ob£lerver·Reporter in
its regular editions on the follOWing date or dates;.
.....................................J.a.n..U.a..ry J.l.,..Ja ~D.Q ~,?'-J97..J:.
that neithe'r tlm affiant nor the Observer Publishing Company is interested
in the subject matter of s,aid notice or advertising and that all of the aUe,ga·
tions of this affidavit as to the time,pI e and character Of publication
are true.~
EXECUTRIX 'NOTICE .-~
ESTATE OF LOUIS COHEN,de.ceased late of City of WashingtonWashingtonCounty,Penna.'
Letters Testamentary upon theaboveestatehavingbeengrantedto
the undersigned,notice is herebygiventothoseindebtedtheretoto
make immediate payment and to
those having claims or demands topresentthemforsettlement.ROSE COHEN,Executrix131HallAvenueWashington,Penna.15301SAMUELGOLDFARB,Attorney I
51,4 wa"shing,ton Trust Bldg"JWashington,Penna.15301
________...:7~10:..:8-'_~on-3t .
Sworn to and Subsc~.-Jyore me this..?.S.....day O~~T:l'~;J..J 971fUV~~R~;~:;:~
WASlllNG1CN.I';,\S'W;GTJtI ClJUI~j)
~'.y CCMMISSION EXPIRES :r1A)6,19/2
Washington#Pennsylvania
(PUBLISHED BY WASHINGTON COUNTY BAR ASSOCIATION)
PROOF OF PUBLICATION
In compliance with the Newspaper Advertising Act of May 16,1929,
P.L.1784 Sec.S,paragraphs (S)and (25).
COUNTY OF WASHINGTON}SS.
STATE OF PENNSYLVANIA
Personally appeared before me,a Notary Public in and for said County
and Commonwealth,CHARLES C.KELLER,who,being duly sworn,deposes
and says:that he is the Editor of the WASHINGTON COUNTY REPORTS,
the officiaJI legal periodical for said Washington County,published weekly
hav-ing its place of business at Washington,Washington County,Pennsylvania,
and is acting as its agent in this behalf;that the said WASHINGTON
COUNTY REPORTS was established on March Sl,1920,and was designated
as the official legal publication for Washington County,Pennsylvania,by order
of the several courts of said County,dated November 11,1920;that the printed
notice or advertisement attached hereto is a copy of a notice or advertisement,
exactly as printed or published,which appeared in the said legal periodical in
its regular issues on the following dates:
...........!.~~~~.:.Y.~.~.!?~..?.?..~.!~.?.?..~.
that the affiant or the corporation in behalf of whioh he is acting is not
interested in the subject matter of said notice or advertiSing~ha~~f e
allegations of this affidavit as to th~i?lac~anl7 charact of e p..atio
are true.t;J1.(J.Jf..ltd '
Estate Notices
The Register of WiUs has granted
letters,testamentary or of administration,
in the following estates.Notice is hereby
given to all persons indebted thereto to
make payment without delay and to those
having claims or demands to present
them for settlement to the Executors or
Administrators or their Attorneys.
• • •••• •• •••••• • ••
-~-::lCOHEN.LOUIS.Dec·d.
Late of City of Washington,Washing-
ton County.Penna.Executrix:Rose Cohen.131 Hall Ave-I
nue,Washington.Pa.15301 .:JAttorney:Samuel Goldfarb.514
Washington Trust Bldg.•Washington.Pa.
_...--E Itor
Sworn to and suhscribed before ~rl1~------
....?!?..!h day of :l.f.l:n~.i!:.r..Y.,19 7.1....
~_sZ~
JOSEPHINE T.SCIAMANNA
~~'l f.¥,~I!C.Washington.Washington Co.
"~'COing,l$sJon Ulli'es July L 1976
~u t4t Qtaurt af OIammau Jlrns af IIns1Tiugtnu muuutg,
Jruusyluunia,®rp4uu5'<1J:aun llittisinn
ESTATE OF
LOUIS COHEN,Deceased
No._...:.6..:..3_-..:..7=.1-_2=-3=--_
In the matter of thei_.......::.F-=i:.=r:..::s:....::t~a:.::.n:..:d=---:F;...:i==nc::.:a::.;l=--
Account of Rose Cohen,
Executrix
ADJUDIC~T;?NAND DECREE :
And now December Z -:=,19.12-,this matter came on for hearing,
audit and distribution at this session and testimony taken;and thereupon,upon due consideration
thereof the balance for distribution in ,the hands of the Accountant is determined to be
$17,165.23 and the account is accordingly confirmed;and it is ordered,
adjudged and decreed that the said balance be paid aut by the Accountant in accordance with the
schedule of distribu,tion hereto attached and made a part hereof,unless exceptions hereto be filed
sec.reg.or an appeal be taken herefrom sec.leg.
~.'.8r=r"'~Z~~~,J.
SCHEDULE OF DISTRIBUTION
Balance per occount _
Additional credit -Audit
Bolonce _
,344.57
$18,509.80
$17,165.23
Deduct Clerk's Costs &Receipts _
Afttorney'__S_a_m_u_e_l__Go__l_d_f_a_r_b _
Recorder of Deeds -Recording Certification of
Real Estate
Rose Cohen -Personal estate residue,including
one-fourth interest in WGA credits,in kind at
appraised value ,156.23
Rose Cohen -devisee of real estate,in kind at
appraised value as certified herein 1 ,000.00
10,000.00
No balance
~
0....~
l>
£1
:Ja....
i ~
:r
-L
c (\)
2-
a 3
....0 0
--:::t
~
....~
a
...
S'
0....
~
=
....:r(\)
I
~
~
I
0
.5,
0 ~4~'Ql
I
!J
'.
~
d
~~
\I
>.
~,'Ii It T ..~.,.;....L_....
II
III~.9'-Ai'
..
REAL ESTATE TO BE CERTIFIED TO THE RECORDER OF DEEDS OF
-wASHINGTON COUNTY BY THE CLERK OF THE ORPHANS'COURT-
---nIVISION-
...
Louis Cohen,deceased,to wife,Rose Cohen,sole devisee,all the right,
title and interest of decedent in the following described real estate:
An undivided one-fourth interest in and to all that certain
parcel of land situate in the Seventh Ward of the City of Washington,
Washington County,Pennsylvania,more particularly bounded and described
as follows:
BEGINNING at an iron pin on the southwesterly side of Allison
Avenue,at corner of property now or formerly of Lulu V.Luzadder;thence
along said side of Allison Avenue,South 30°00'East 96.17 feet to a
point;thence by a curve to the right with a radius of 15 feet an arc
distance of 21.70 feet to a point on the northerly side of East Wylie
Avenue;thence along said side of East Wylie Avenue,South 52°51'West
137.94 feet to an iron pin;thence along property of Fourth Presbyterian
Church,North 30°00'West 128.22 feet to an iron pipe;thence along
property now or formerly of Lulu V.Luzadder,North 60°00'East 150.00
feet to the place of beginning,according to a survey made February 2,
1974 by K.R.Dever,Registered Surveyor.
UNDER AND SUBJECT to relevant existing exceptions,reservations,:
etc.appearing or referred to in the record chain of title.
BEING an undivided one-fourth interest in the same premises con-
veyed by deed of Louis A.Levin,et ux.,to (Mrs.)R.Cohen,dated
August 3,1936 and recorded in the office of the Recorder of Deeds of
Washington County,Pennsylvania in Deed Book 608,page 120.The said
(Mrs.)R.Cohen,also known as Rose Cohen,died May 21,1944,and by her
Last Will and Testament probated in the office of the Register of Wills
of Washington County,Pennsylvania,in Will Book 66,page 286,devised
an undivided one-fourth interest in her entire estate,including the
.premises herein,unto her son,Louis Cohen.
CERTIFIED TO RECORDER 10 December 1975
/
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
ESTATE OF
LOUIS COHEN,Deceased
}
}
}
NO.63-71-23
197 ~.
R E C E I P T
KNOW ALL MEN BY THESE PRESENTS,that I,ROSE COHEN,
do hereby acknowledge to have received from Rose Cohen,Executrix
of the estate of Louis Cohen,Deceased,the sum of $17,156.23 in-
eluding WGA credits and real estate in kind,in full of the amount
awarded me under the Decree of the Orphans'Court of Washington
County,Pennsylvania in the above estate dated December 9,1975.
WITNESS my hand and seal this 1~~day of )~~I;-!
Witnessed:
~~
I
-j-B~~__G_~(SEAL}
Rose Cohen
c:::J (.1'5 -<=.J c....,Jc::::
>0"".(.;;,;.!=
!J".:?::.c~
,~;...'
,.(:J I,::'.!..r':......L:.J ~_....~(,n =~.:;oc -......\-J ~<:J if>~f.I.j '<T.0:::,~u.-G£;)>u-;.""-.,..
\
111 t4r Qrnurt nf Qrnmmnn t~t1ra!i nf Ifnn4iugtnn Qrnunty
®rp4nnn'Qrnurt iinininn
In the matter of the Audit of Account in
)
Estate of_...:!:L:!:oO~U~I~S~C~O~H=E!:.N~,~D::.oe::..:c=-e=ac=s:...:::e::.od=----_{
TO THE AUDITING JUDGE:
63-71-23No._
my AccountantEnter-""--,appearance for _
.------.lJ.----.19_7_5
N.B.-Counsel shall,by separa:te paper,present a concise statement of each
claim,with supporting calculation of any interest claimed.Objections
to an account as filed,shall be concisely stated in a separate paper.
Council suggesting proper distribution shall file a separate concise state-
ment in that regard.
No.63-71-23
In re Audit of Account in Est3ite of
LOUIS COHEN,
np("Prl~prl
AUDIT
'ratript fnr ApptaraUrt
FOR
Rose Cohen,Executrix
Accountant
SAMUEL GOLDFARB
Attorney
~z
None
J
""'"J ,...."',,;;(,
II
Toulalu Flirm
Give Couse:
--,
Fiduciary,if deceased or not sui juris
Abated:
All
Interest
Lapsed:
No ~2.:-.2.+.::t.}: .
fjduciary.;..·..~~~.~..~.~~.~.~.~...........•..•.•..•...............
Executrix...........................................................................................,.
_mil
Revoked:
WidQw
Relationship
Adeerned:
None
Deceased
--------
.PETITIOl'~SUR AUDIT
IN THE ORPtIAt~S'COURT OF Vv'ASHINGTON COUNTY
~'.
List,if ~'xceptions to above:
If partiol intestacy,give facts:
None
Legatees
If there hove been former accounts filed in this estate,list file number or number and term .
Did decedent marry after execution of will?(indicate)~K9{No.Any children born after execution of will?(indicate)
. .Rose CohenNameofsurvivIngspouse ,,.
List issue,where material:
NOl'icc to interested parties.l-love all porties,having either vested or contingent interests and all crediors entitled
to notice (Court Rule f'~o.9 paragrorh C:Section 6:Subdivision c)received written notice of the filing·of the account
and of call of audit?Yes.~
..,c'No exceptionIfanyexceptiongivecalbO.................................................
-)E~No.If answer yes,name them :,.
Estato of...•~'~?~J...~~~E.~!?-.
...............................••................•...•......Noue .
Election to toke Dote Election Place of;
UnderJllK~gooN34'will.(cross out one)Filed ::Record :-.
File copy of Notice'..'.'
•and date of mCli Iing ~~~E.~~.~~9.E.~.:~!?7.~.~~.t~!,J;!:?~.~.¥...p.~;r:.!:y.:':~:!:.~~E.~~.~.;..
Rose Cohen
Date of Dote of
.Decedent's dcath..•.?~.~~~?~E ??.~..}.~}g ,Grant of Letters ~.~~::.~:r:X...2.!~.??.~.
This is the E!£§!:§!.f1.cJ.f.~!.l.§!.l account filed in this estate
"',..'
(~)
Is estate subject to the filing of tl Federal Estate Tax Return?~9 ,~..
A ···1 d P ,I .1',f I h'or A .$1 344 57 .dUCl payment ma c on enns,vania Ions or n e~1 tanee ox,mount ,~.
If the Will makes any·portion of estate subject to a life·estate,give name and birth date of life tenant ;.
None
Give Names and addresses of all unpaid creditors who are legolly entitled to notice,together with the amounts
of such claims;state whether they ore admitted to be correct;and whether the claim is denied.
None
~'",
Give reference to such parts of the will as require interpretation by the Court;a reference to 011 questions re-
quiring adjudication,and a statement of any other facts deemed necessary for the preparation of the adjudication:
None
Balance for distribution per account,
Itemize any additional debits not shown by account:
Total additional debits (Add)'
Itemize any additional credits not shown by account:
Inheritance tax
Total additional credits (Subtract)
Balance for distribution
$.
$..l..I••3.4::4.,.5..7......••..••...•
$.~.~.!..~.9.?.=.~g .
$..l7..,.l6.5 ~J .
If balance for distribution is not in cash,list each item held in kind,giving appraised Value (or distribution Value);
WGA credits,and cash
Real estate,per Certification herein
'"
~'"i'~.l .':11..'-',:'..4.-..I
--....___a --
7,165.23
1'0,'0'0'0.00
17,165.23
•=_1 •
(3)
If Family Exemption claimed by Petition,give place of Record:.
If Fomily Exemption is claimed at aU~it,give nome,'relationship and basis for Claim:.:..
Claimed,paid,and credited in Account.
Receipt attached hereto.
List any advancement or distribution on account that has been mode,and nature and omount of some:
None.
Suggested distribution of balance shown,both as to principal and income,aHaching signed and itemized elections
to toke in kind if balance is not in cosh:residuary shares being stated in proportions:
Per Schedule of Distribution and Certification of Real Estate attached
hereto in triplicate.
COUNTY OF WA5HIt--JGTON,55:
COMMONWEALTH OF PENNSYLVANIA.
,
I
1_ t
~!~I
(
!~
The above named Fiduciary or representative thereof,
being d·Cly ~Y.l.9.~g doth depose and say
that the facts set forth in the foregoing petition are true
to the best of..ner knowledge and belief.
.......S~orn to and subscribed before
me this.~~..day of M9.:v.~!W?~I 19}.?..
Signature of Officer~~
Title of Offic:er.....JQ.~!~LL~~RS.ON,..NUTAl\Y.•P.U.Bl!C....•••.•
WASHINGTON,WASHINGTON CO.,PA.
C fficf)expi ~es....MY...CDMMLSS.!DN ••fXp.leES.•S~p.r•..J.5,..l97.7.••••
And your petitioner will ever pray,etc.
&_n',/)\ .
~~........~..
._,..
J#,.
-.-I
"
--_.-~'".~-..._..---_...._~....~._---......_---.....-..-.;."..-.-----_.------_..~---.,.~~....-:.-..:-:.......~~=--~...;.:-..-~==-::...::.~.:.:::""~::::.::--~:.:.--~...:...-:::.:.....;~--...:...~::...-:...,.....:.:..:-.:."'-.:..-_./-~-~...~'-.-=-'",_.~.:-------..-...:........--...._:......._..~;..-.__..-__'"'_....:.:.::=:~==:-..."Z ..__• .....'._
~..~No.63-71-23..
'..~'!'0 'Estate of LOUIS COHEN...........................................................
..............................................................................
Deceased
Fjduciary ~~.l?~<;.~f.1en,..................................
Executrix
PETITION SUR AUDiT
FROM WHERE DECEDENT LEFT A WILL
Counsel of Fiduciary will submit herewith the'
following,in conformity with Court Rules
adopted effective December 3,1951,being
rule No.9:paragraph b-c;and divisions
thereof:shown on pages 23-24.
1.Written praecipes of all Counsel in the
case.
2.Copy of order appointing Guardian ad
litem,if pertinent.
3.Copy of Order appointing Trustee ad
litem,if pertinent.
4.Proof of service of above.
5.Letters Testamentary or Administration
C.T.A or an attest copy of Will.
6.Copy of inventory and appraisement.
7.Proof of advertisement of grant of letters
if not filed with account.
8.Certificate of liens in case any of the
funds for distribution are from judicial
sale of real estate.
9.Signed and itemized elections if any
distribution in kind.
10.Copy of Federal Estate Tax return if es-
tate is subject thereto.
SAMUEL GOLDFARB.........................................................................................
Attorney
"':\1:1"".2
::,.
~~~~
J
,
,/IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANI,
"t .',
ORPHANS'COURT DIVIStON
TIME:
The estateof Louis Cohen.Mr.
May it please the Court,the Audit
No.63-71-23
)
)
)
)
)
)
)
Monday,December 8,1975,
1:30 O'Clock P.M.
SAMUEL GOLDFARB,ESQ.,of
Washington,Pa.,representing
Accoun tan t.
THE HONORABLE PAUL A.SIMMONS,
Judge of the said Court.
HEAR ING ON AUD IT
ESTATE OF
IN RE:
LOUIS COHEN,
~.~Deceased.
>.J>-IIIZ
ZIII0..
io~ClZ
x~BEFORE:~
~U
0::~III
Q APPE ARANCES :.J0(
~o
:J..,
:I:I-,...
(II
iii0::III~0::o0..~THE COURT:
~0::
~Goldfarb.u
.J~
U~MR.GOLDFARB:o\,.,
.\,•
Petition together with all the necessary supporting
supporting pap~rs in this estate have been filed.
There are no complications or claims of any kind to
my knowledge.
THE COURT:Would you announce the estate of Louis
Cohen,please?
MR.ZERMANI:
(Court Crier)
THE COURT':
Your Honor,I received no response.
Is anybody in the Courtroom other than
2
Mr.Goldfarb interested in the estate of Louis Cohen?
(NO RESPONSE )
I hereby certify that the proceedings and evidence
~z~THE>oJ>VIZZ
1&/Do
i0l-e>z
:rVI~
~~
~!:!
0:l-
I VIa-oJ~u
a
:J..,
:tI-,...
C\I
I''.,~i ~
.estfa'te i's
Hearing norespo~se,the audit of this
,'
~AUDIT CLOSED )."•jI,t ,IJ""~,
,-.."•,..,
ui0:~re contained fully and accurately in the notes taken by me on0:oDo~he hearing of the above cause,and that this copy is a correct
I-0:transcriptu
oJ-<uii:l1.o
of the same.
Il~1
Ofr cialUStenograplier
The foregoing reco~of the proceedings upon the heari g
Df the above cause is hereby approved and directed to be filed.
By the Court,
.'
.'
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS'COURT DIVISION
)
IN THE ESTATE OF
LOUIS COHEN
DECEASED
)
)
)
)
)
NO.63-71-23
RECEIPT FOR FAMILY EXEMPTION
AND NOW,this 1st day of ___J_u_n_e ,197J.,
I,the undersigned widow of LOUIS COHEN,DECEASED,do hereby
acknowledge receipt of my One Thousand Five Hundred (1,500.00)
Dollars in full payment of my Family Exemption.
Rose Cohen
Form RCC-33
RESIDENT DECEDENT
)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
COUNTY OF W.N?g:J:NG.~QN .
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 }LOUIS COHEN AFFIDAVIT OF
......................................................··..····(.··~t~··f~ll·~~~~·~~~~~~·:····················..................................:==ax
Late of County
NO.63-71-23
and say
::t~.~--~:::~:~:~~:~::::::::::},,'
..............................Ro.s..e Cohe.n.................................................
of the estate of the above-named decedent being duly sworn.depose
NONE
....197.Q .....{testate leaving'a last will,copy of which is hereto attached.}
(llay)(Year)ixt.xHMK'.
Decedent died .P..~.q..~~~.:r,:?7l..
(Month)
........Samu.eL Goldfarb _...
318 Washington Trust Building......'Wa s"h'iii'gt"ori";'"····P·a··~·15 3'~O1 ...
h h
Executrix d t'f '1''th th if"f . d hTatassuceponenISamIIarWIe a aIrs 0 saId estate an t e property con-
(Ex"culor·Admini.lralor)
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 addre'ss of attorney or}
other authorized representative to .
whom all correspondence should be .'
mailed.
NAME'AND ADDRESS OF BANK OR OTHER INSTITUTION
IN WHICH DECEDENT·RENTED A SAFE DEPOSIT BOX
THIS SAFE DEPosiT BQX RENTED
IN NAME OR NAMES OF
RELATIONSHIP OF JOINT
~OLDERS TO DECEDENT
That the contents of said safe deposit box or boxes are itemized under Schedules of this
return,with the exception of the following,for the reasons hereinafter set forth:
That Schedule A attached hereto and made part hereof sets forth 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,.gtving
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,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 prior to decedent's death in the case of savings banks,and to the date of d~Cede!1~i.s dea.th .
in all other cases;all bonds,postal saVings,treasury certificates or notes and other~evidenceof in-
debtedness of the United States to the decedent;all obligations,whether by statute or agreement th~y
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,works of art,.household furniture,horses,carriages,automobiles,boats,and any and all
other personal chattels of Whatsoever kind or nature,left bydecedent,together with the fairly estimated
market value thereof;all bonds and mortgages 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
face value,it sets forth briefly the reasons for such depreciation as to each item;all moneys pa~able
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.
In the case of secur:tties 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",f.inlincial statements showing the assets and liabilities ,of said co.,.partnership or ,business.
A 'copy of the co",p/lr,tnership ligreement,(if oral,Ii stlitement setting forth the nature of the'agreement)
together with ~st8;tement 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 wi th the fair market value
thereof,any other property owned or bequeathed by the decedent at the time of death.
The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry
contained therein and in the case of transfers ofproperty,real or personal,within two years of decedent's
death,in contemplation of decedent's death,or intended to take effect in possession or enjoyment at or
after death,said schedule sets forth the nature and value of such property,to whom transferred,the
relationship of the transferees to the decedent,the proportionate share received by each transferee and
all other facts of a pertinent nature regarding said transfers.In the case of transfers intended to
take effect in possession or enjoyment at or after death,there is also attached to the schedule a copy
of the deed,trust agreement or other instrument creating the trust.Ther't~'1s 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,or jointly with another,or any power of appoint-
ment vested in decedent,either individually or jointly,by the Will,deed,or other instrument of another,
with a copy of the instrument creating such power attached to the 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 qate 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'sestate,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
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 clai~ed obligations upon re-
quest,that if the amount actually paid in settlement of any fee,commission or ~ebt 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.
Subscribed and sworn to before me this ,..
.:._,'g~day of~19L~.
.........:'~"..'~.V~."..
.~L.CARSON,NOTARY PUBLIC
WASHINGTON,WASHif~GroN CO.,PA.
MY COMMISSION EXPIRES S~PT.IS,1977
,1)~·'UJ...~4 ,.
(E3:ecu~~~
.l.4..5.O'DQnnan Av.:enue .
(Street Number)
......~~.~.1}.~.~,g:!;;.9..nf.R~..!J.?)..QJ ..
(City or Town and State)
NOTE':Before s'igning affidavit make sure all blank spaces in the ,affidavit and schedules annexed are
filledlnwith details or the word,"None",and in ease 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.
RC'€-34 (4-73)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEpENT
.".,
SCHEDULE uA"
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.in 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 "E.")
The real property loeated In the Commonwealth of Pennsylvania should be
deserlbed by lot and bloek number,street and street number,together with
a general deseriptlon of the praperty,with a referenee to the reeord of the
eonveyanee by whieh the deeedent took title;if a farm state number of a.
eres;also statement of mortgage encumbranees upon eaeh pareel at death
of deeedent.Taxes,assessments,aeerued Interest on mortgages,ete.,are
to be listed on Sehedule "F"and must not be d.,dueted from this sehedule.
(1 )
ASSESSED VALUE
FOR YEAR OF
DECEDENT'S
DEATH
(2)
ESTIMATED
MARKET VALUE
(3)
DEPARTMENT
VALUATION
CAUTION
(Do not write
In this space)
Undivided one-fourth interest in house and
lot,corner of Wylie and Allison Avenues,7th
Ward,Washington,Pa.See Deed Book 608,pagE
120.1,225.00 10,000.00
,;10--
Undivided one-fourth interest in building
and lot,corner of Wylie and Jefferson Avenue!
7th Ward,Washington,Pa.See Deed Book 697,
page 594.2,050.00 4,250.00
Undivided one-fourth interest in 113.9
acres in Chartiers Township,Washington Count~
Pa.See Deed Book 1360,page 803.1,290.00 6,750.00
00-
Undivided one-fourth interest in three lot~
in Hempfield Township,Westmoreland County,
Pa.See Deed Book 608,page 494,D.B.608,
page 496,and ?B.6}3,p~~109.
O,X,W ~C'if"D;c_O
131.25 750.00
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.
21,750.00
.QCC-35
'.
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "B"
PERSONAL PROPERTY
INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned individually
by the decedent,at the time of his death.Property owned by the decedent jointly with another or others
must be listed under Schedule "E".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 ITEM UNIT ESTIMATED DEPARTMENT VALUATION
No.List and describe fully VALUE MARKET VALUE (Do not write in
this space)
Undivided one-fourth interest in 25'00 c;O...--
grocery store and WGA credits.2,500.00
Insert this total opposite "Personal Property",Schedule "B"in X X 2,500.00 .2 S6CJ ~the "As Reported"column on the last page of this return.De.o
RCC-36
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
,,
SCHEDULE "c"
TRA.NSFERS None
(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)__
(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)_
(3)If the answer to (1)or (2)above is in the affirmative state:
(a)Age of decedent at time of transfer _
(b)State of decedent's health 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)_
(a)Was there any possibility that the property transferred might return to transferer or his
estate or be subject to his power of disposition?(Answer yes or no)_
(b)What was the transferee's age at time of decedent's death?__
(5)Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration
therefor under which transferor expressly or impliedly reserves for his life or any period which does
not in fact end before his death:
(a)The possession or enjoyment of or the right to income from the property transferred?
(Answer yes or no)__
(b)The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom?(Answer yes or no)_
(6)If the answer to (5) (b)above is in the affirmative,state whether the right was reserved in decedent
alone or 0 thers -;-_
(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)__
(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)_
(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 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
(Es timated)
DEPT.VALUATION
(Dept.Only)
Insert this total opposite "Transfers",Schedule "C"in the
"As Reported"column on the last page of this return.
•
.'
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE"E"
JOINTLY OWNED PROPERTY
INSTRUCTIONS:This schedule must disclose all property,real and personal,owned by the decedent jointly
wi th anot.her or others,including intangibles,standing in the name of the decedent and others.List
real estat.e 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
Address and Relationship of Co-Owners,and Place
of Record of Instrument,where Real Estate.
None
unit
Value
percentage
Share
Estate
Valuation
DEPARTMENT 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"colurrm on the last page of this return.
L
RCC-37 (12-63)
COMMONWEALTH OF PENNSYYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "D"
BENEFICIARIES
BENEFICIARIES AND ADDRESSES RELATraNSHIP SURVIVED(If step-children or DATE INTEREST OFStatefullnameSandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARYaveaninterest,vested,contingent or other-are involved,set STATE YES IN ESTATE.
wise,in estate)forth this fact.)OR NO BIRTH
0,....<:,,,,,("',....1-."".,..,wifp Yp!';All
,
!
--
I
(
h
Deponent further says that all the above-named beneficiaries are liVing at this time except below:None
NAME DATE OF DEATH RESIDENCE
OF THE
ESTATE OF
~IATTER OF THE APPRAISEMENT
(Executor-Administrator
must complete "As
Reported"column #1.)
~""I:l ~..,Cb Cbll>..,ll>::l CIl ......
CIl 0.....::l ""I:lCbll>..,..,......0
til '0lotlCb..,..,.g ~
~.....'<
~~~~
t'%:I
CIl....ll>ct
CJ..,oCIlCIl
63-71-23
Year
DO THE
t No.
Will
Administration
LOUIS COHEN
Deceased
Late of ,Wa~J:1i::rlg:t.()I1,
Commonwealth of Pennsylvania
County ofWa~hirlg:t.0n
".J
t_",..)
L'J
~
'N .........:N:.....>
:....~CI:l
:\Jl-...J ~
,0 '\Jl Cb"""'"'0''0 ....::0 0---:.:e ""'1
'0 '0 8':0 '0 c..
enc:~~>~wen~>-<:
?""~~n c:§>;:;:;:
N
:~
;":N
:\Jl
'0
~~~~~~
,.:0:0
--..~...
r-.;::::~
',=,
::-'J
i...':.>
1 :I
C-J
-7)'"
"~.~
APPRAISAL'
(J ...._~
t.;-'''::_.:
r " .;.~t ~J/~?
REPORT :-AND.•-f'l -J
(J)<';)C::r:-"J
(n 1--"
••J
SAMUEL GOLDFARB
ATTORNEY AT LAW
318 Washington Trust Bldg.
Washington,Pa.15301
~~~~~~
>;r.
o
::;..........c;:l'-O....---2.::sc;:c..
RCC-Bl (6-73)
COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
NOTICE OF FILING or APPRAISEMENT
ROSE COHEN
(Executor or Administrator)
IN YOUR REPLY PLEASE
REFER '1"0
Inheritance Tax Division
j
In Re:Estate of __LO_U_I_s_c_O_f_IE_N ~-~
__W_fA_S_HI_N_-G_TO_N County _Fi Ie No._6_3_-_7_1-_2_3 ~-_
Dear Mrs.Cohen:
originalYouareherebynotifiedthatthe ~
appraisement in the estate of -'LO~U"-=I!:!:S~C~O~HE=N -
has been filed in the offi ce of the Reg ister of Wi II s of WASHTNG'T'ON
County on APRIL 16,,19---1?,Said appraisement reflects the following
valuations:
21,750.00
Rea I Estate------,.;--;;7<7<"-,..,~-----
PersonaI P roperty 2..:.,...:....5_0_0...:.....0_0 _
Transfers_...,....-_
J 0 int Iy Owned --=----=--=-",.,..--_
Total 24--e..:c,_2_50_.00 _
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,indusive;
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 ~f1961,72 P.S.2485-1 DOl,",\\373.__().~-
Date ~It,./9,7":;SI~\lJ,kVt~
Title ~~,..z1--:
DATE OF DEATH:DECEMBER 27,1970
Note:This is not a bi II.
..RCC-39 (5-68)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of COHEN,LOUIS
(Last Name)(First Name)
DATE OF DEATH 12-27-70
(Initial)
FILE NO.63-71-23
REPORT OF INHERITANCE TAX APPRAISER
WASHINGTONI,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:_-"A'-l:p""-r.::::i1=.....:1::..:6::...;,~1:...!C9--'-7~5 _IV/IIVI.~
INHERITANCE TAX APPRAISER
REPORT OF THE REGISTER OF WILLS
WashingtonI,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
,"';//7 <;;'<:>00
'1 5"'60 00
o?9;"01 S'd 60
~?yo 070
/.t 56 7 fc
VALUE AS REAPPRAISED
$
VALUE AS REPORTED
$------+---
CLEAR VALUE OF ESTATE
INVENTORY
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
Joint-Held Property (Schedule E)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE F)
Valuation of life estates or
COMPUTATION OF TAX
$----,----+--////1 S9$.LL-..L-;,--!=V~-=-.L-
$-------+--
$-------+--
$--------4---
FOR USE OF REGISTER ONLY
Tax on $-----------4--2%
Tax on $/~\<)0 9 kg-rJ ffi)
TUM$~
Tax on $10%
Tax on $15%
Exemptions *
Total Estate -l-__
TOTAL TAX $
(*)As evidenced by Charitable
Exemption Certificates issued
,;;/ /C)..1--7 by the Secretary of Revenue.
Less tax previously paid
BALANCE
Less 5%of tax if paid within
3 months after death :::::::::::::t===
$
$
$
TOTAL TAX BALANCE $
PAID $
BALANCE OF INHERITANCE TAX DUE
Ad.d.interest at rate of 6%fromA:~u~T·o'F.lE~T~E';:X ~;ESSED $~L-$
Estate tax paid $--'l-
BALANCE DUE
Add interest at rate of 6%from
------tto-----
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.
/}i/7·j)0/'))
Will
Administration t No.
IN THE
Year I
I
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
Late of .
County of
LOUIS COHEN
WASHINGTON
WASHINGTON
Deceased
G .
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
.;'
-_.-----
R C C-2 (2-64)
COMMONWEALTH OF PENNSYLVANIA DATE APRIL 16,1975
.\DEPARTMENT OF REVENUE RESIDENT INBERITANCE TAX COUNTY WASHINGTONBUREAUOFCOUNTYCOLLECTIONS~,
#
HARRISBURG,PENNA,17127 APPRAISEMENT FILE NO.63-7J-23
Whereas,LOUIS COHEN late of WASHINGTON
in the County of WASHINGTON Commonwealth of Pennsylvania,having died on
the 27th day of DECEMBER 19.-7Q...,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,DOMINIC R.DE MARTA ,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 de,cedent 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.
I Unit AppraisementDescriptionofAssetValuesMadeforInheritanceITaxPurpo.es
I
$
REALTY:
See Schedule "AU of appraisement 21,750.00
PERSONAL:
See Schedule "B"of appraisement 2.500.00
!TOTAL 24,250.00
,.
..,
'I'
e>
I !
I
,
;
-i
'.
. .
•
.
.
Having been duly sworn accordin~law,I do hereby certify that the ab0l:?_appr~~ment is made in c~
formity with law on this /I/J;:t;,day of -../-l ~19~..1')/1._;'a £,IV)0_~-,_...
(1/7 ~J..,j-T--ti-Yl)f'\(J}AA/A T /]~~~r
~~:~lnd.strtetL ),~enna.'---(POIt V
WASHINGTON County
c c
•
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
LOUIS COHEN
Deceased.
Late of
WASHINGTON
Date of Death,DECEMBER 27,1970
Appraisement Docket Vol.,_.::;.3~8_-_
Page,130-4 No.63-71-23
Filed in Register's Office,April 16,19....J2
Anwunt of tax dlle,$_
DEPARTMENT OF REVENUE
Received,
Examined and Approved,_
Wrote abDout Appraisement,
Appeal f"om Appraisement,.....-_
Entered and charged,_
'--'
,
..,
AND AGENT OF THE COMMONWEALTH
Form ...RC ~~lO .•
OFFICE OF THE
REGISTER OF WILLS
OF WASHINGTON COUNTY
63-71-23
3~-/'3t)-4/.
1
ESTATE OF _-,Ll=I.looCO:.l=U~Ii:.!:S~C~O~H~E:!.!:N:!---_--_LATS OF City of Washington,Pa.
DATE OF FILING APPRAISEMENT ...:A:":,I::;p.::rc:i:.:l=--=-9...,--.=1::.;9::....;..7..::5__DATIi OF DEATH _..;;;D....;e;;..c;:.,e=mb::;:...:e:;..;r::.....-..::2....;7'"'",:...-=:1.:.,9....;7_0=--_
AMOUNT
18 50
3 00
ii*~Jil
70 00
14 00
14 00
9 00
1.050 00
280 00
675 00
95 00
50 00
33 00
125 00
593 70
1,210 00
1.500 00FamilvExemption
Executrix commission
REMARKS
Services
Advertisement letters
Tombstone
Burial
Funeral
Advertisement letters
Audit costs &Filing Account
Inventory
Letters
's
Washinqton Ambulance ServiCE Ambulance
Beth Israel Memorial
Sale expense,Chartiers TOWI shipe,1/4 share
NAME OF PAYEE
Beth Israel Cemeterv
Observer Publishing Co.
Register of Wills
Reaister of Wills
Reqister of Wills
Re~isxexx~fxKiiisx
~:::>,0 Wvlie and Jef erson ,1/4 share
R.::lhhi David J Matzner
Knrt-z Monument Co.
I Not-aries
I TAT:::>c,h;-..1.
NO.OF
VOUCH"1tDATE
---r--i----r------------+------------J-----J-----
Total 5,746 20
COMMONWEALTH OF PENNSYLVANIA }
COUNTY OF WASHINGTON so:
I.ROSE COHEN,Executrix
MY KNOWLEDGE AND BELIEF,THE FOREGOING ISA JUST AND TRU E srATEMENT OF
ADMINISTRATION SUBMITTED TO THE ESTATE OF LOUIS COHEN
INHERITANCE l'AX PURPOSES.(~
S~OR~~f:SUBSCRIBED IJiFORE ,ME THIS aZL/dDAy 01"-¥
__-y;:{;j~/'8 75/~/~~/V~~
HEREBY CERTIFY.THAT.TO THE BEOT OF
DEBTS.FUNERAL EXPENSES AND EXPENSES OF
~OED'AS DEDUCTIONlii FOR
(L.S.l
(j)
SAN~RA HUBER,Notary Public:
WashJngton.Washington Co PMe"e.y ommission Expires Aug.15.1977
.'. ..
~.."-.J
tTl
U')-rr'1 ~C1::j
r"''''',f"'.), I \
(J'l 0..
'.
" I~,,-'/'
/
"\
Jl1UIUX
Please,check with your ~"KI.STATEMENT;Attojln~y be,fore pay....PENNSYLVANIA TRANSFER INHERITANCE TAX
1ing this-statement.
)
Date ~~:P.~.~~~.~.!:~.~.L.!~.??..
To ~9.§.~9..Q~~~~4.?9.~.Q~~~!~.~.~.~~~.~~~.~~~.Q~.?~~~~~.~!.§.~~~:~~.~.~..
ATTY.SAMUEL GOLDFARB -318 WASHINGTON TRUST BUILDING,WASHIN ON,PENN\.15301........................................................................................................................................................................................................................................................................,.
ESTATE DATE OF·.
OF ~~.~.!~£~~~~~~~.~.~~!?.~.~.~J.DEATH ~.~~.~~?~~~~.~.?.~.
Real Estate
Date County ate
Appraised :4.~.16~.75 File 3.e.::::l.3.Q:!.4.................ile §3..~1;l.~.~3.;.
21,750.00
Personal Property .......2.f..5.Q.Q..ll.Q.Q..........:........
Joint Accounts
24 250.00......................................................................................................................................................................p..
Less Exemptions
Less Debts and
Administration Expenses _?.1..?.~Q.~..~~..
TAXABLE AMOUNT 18,S09.80............................................................
TAX on @ ro .
TAX on ~.§."..?Q.~.~.~2 @ ~%~..~.~.~.~.~.~.?.
Amount Previously Paid ............................................................
1 110.59..............P ..
c:?oJ3./98
23€:l:fi............................................................
BALANCE DUE COMMONWEALTH 1,819.'f-4.ic3Y¥:S-7............................................................
TAX BALANCE
l
Interest from ~.:~.?:.!..~to ~.~~.?~!:9.:...c:2.~.~
........9.%on ~.I.~l9..!.$..~.
-I
......?M~~~d:7'..·....~m)Q ~~m:~
Commonwealth of Pennsylvania.~a((CHIEF APPRAISER ,f'.
Tax IIlUst be paid
before audit"
PAYABLE TO://lJ ~-I -/J --...,/9
REGISTER OF WILLS ~?:s-
WASHINGTON COUNTY ~.:3 '-14,o7
COURT HOUSE ~I /1 '-v7/1
WASHINGTON,PENNSYLV~~//{~
~1'
DISCOUNT (5%)IF PAID WITHIN THREE MONTHS
FROM DATE OF DEATH.
FILING ACCOUNT
~!mtlUi1iX
/leaac '(:heek with your ~;;:.m.-«ll STATEMENT
,Attorn?,,.before pay·PENNSYLVANIA TRANSFER INHERITANCE TAXingtbi~~atement.
Date ~~p.~.~~~~!:~.~.!!~.?.~..
To ~~;J?9..9.~~~~4$.9.~.9.~~~~y~~~."~!.~.~!!!.~~.~!'!~~~A~!?~~~~~~.~.~..
ATTY.SANUEL GOLDFARB ..318 l'1ASlIINGTON TRUST BUILD ING.\,IASHIl\1GTON.PENNA.15301........................................................................................................................................................................................................................................................................,.
ESTATE LOUIS COHEN (liaohington)DATE OF December 27 t 1970OFDEATH ;.
Real .Estate
Date County State
Appraised 4~1~~.1.S.File 3~a..~}..39.~4 File §.3.~1~.~~~..
21,750.00
Personal Property ........2.,.;$.9..Q..t.QQ ..
Joint Accqunts
24250.00....................................................._,t ..
Less Exemptions
Less Debts and
Administration Expenses ?.!.?~~.~..~~..
TAXABLE AMOUNT 18;509.80............................................................
TAX on @ %..
TAX on :.~.~.l.~~.~.~.~~@ ~0/0 ~.~.~~~.~.~.?.
Amount Previously Paid ............................................................
239.15............................................................
1,349.74
1,110.59............................................................
BALANCE DUE COMMONWEALTH............................................................
TAX BALANCE
3-27-72 10-29-75Interestfromto ..
.......~%on !.~!.~.!.$.~: .
DISCOUNT (50/0)IF PAID WITHIN THREE MONTHS
FROM DATE OF DEATH.
Tax IilUst be paid
before audit.
PAYABLE TO:
REGISTER OF WILLS
WASHINGTON COUNTY
COURT HOUSE
WASHINGTON,PENNSYLVANIA
FILIKG ACCOUNT1
-----~---~~~-
RCC-4 (6-74)
NO_[
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE49773OFFICIALRECEIPT0PENNSYLVANIAINHERITANCE AND ESTATE TAX
RECEIVED ONE THOUSAND THREE HUNDRED
Rooo Cbbon ..E1tcr.
From:ATTY.SAMUBLGOLDP:RB
FORTY.FOUR and 57/100----.....-----.......--dollars
representing Pennsylvania Inheritance or
Estate Tax due from the following estate:
Address J 8 WASHINGTON TRUST BUILD NO 2%Tax on $$---------1[0:]1
6%Tax on $18,509.80 $l"""1t,...l_l.....Oca......59a.L--_111
File No.63-71-23 Date of Death a-,&;Z"II---''-''''-l 15%Taxon $$---------101
$---------f.l1
Date of Payment October 1 1975
Name of Decedent LOUIS COHEN
%Tax on $--------$---------11Jl1
Estate Tax,Act of
May 7,1927
Cou nty '..:.;;.flA=S:..;;.H;,:;;,.IN:.:...·...;..C-'-T..:.;;.ON"-'-----t
Remarks:
wR/
f,
,
"
TOTAL TAX CREDIT
Less five percentum of tax if
paid within three months after
date of death
Plus interest at the rate of
~%from 3-27-72
to Date
$__~1~,1=1=O~.~59~
$--------1IiII
$2!!!:!3lt.:ll3:...:..~98=____.1111
u00 ~~[L ~@ill UrnS E*':L,,:,
NOTE:This Triplicate Receipt 10 be retained fo~audit ~30-4 .;
.~"...,"-I \,
/Received by
NOTE:In accepting the transfer Inheritance tax an future estates,.prlor to the death of the life
tenant or tenant for years,as evidenced by this receipt.it is.understood that the Commonwealth shall
not be precluded or prevented from hereafter assessing additional Inheritance tax at the death of the
life tenant or tenant for years whenever It appears that such additional tax may be legally due and-+--"-"""""''"'''+~'''''''-'''''''''''-==:---;--"'--I<--=.::;...-'''''-....:..J'--'-';;..;;;:;.;;;...~llIl
collectible for any reason whatsoever.
,..".1
1 8..5 0
3.00
7 0.00
1 4.0 0
1 4.0 0
9.0 0
1.0.50.00
280.00
67.5.00
9 .5.0 0
5 0.0 0
-'3.0 0
125.00
.5 9 3.7 0
1.210.00
1.5 00.00
5.740.20T
Form RCC·10 DEDUCTIONS ALLOWED IN
OFFICE OF THE
REGISTER OF W.ILLS
OF ---JW~A.,.;;S:uH:L..L.T.LlINL.l.;G1-TL.,;OuuN'--_COUNTY
STATEMENT OF DEBTS
AND DEDUCTIONS
TH~SUM OF $..
DATE APPROVED .
AND AGENT OF THE COMMONW.EALTH 63-71-23
Regi.ter of Will••Age.!
ESTATE OF _--=Ll.l.O'-l:UL:I=-S~~C~O.!!H~E~N~LA~E OF City of Washington,Pa.
OATS:OF DEATH __D_e'-c~e_mb_e_r_2_7.:.,_1_·_9_7....:0 _DATE OF FILING APPRAISEMENT April 9,1975
I --
DATE NO.OF NAMIi:.OF PAYEE REMARKS
I
VOUCH~'"AMOUNT
Rpaister of Wills Letters 18 50
Reqister of Wills Inventory 3 00
RE~±sxexx~fxWiiisx RiiiRJJX~g~lmX 3E3B~~§fi
Register of Wills Audit costs &Filing Account 70 00
I
Observer Publishing Co.Advertisement letters 14 00 -
r.b en';,.,at-nn rn ~s Advertisement letters 14 00
,Nn+-arips .,9 00
W';11';",TY'l r.:Np;::ll Funeral 1.050 00
•Bpth Israel Cemetery Burial 280 00
K"r+-Z Monument Co.Tombstone (675 00
'O",'h'h';n"'lvid J Matzner Services 95 00
I
Beth Israel Memorial 50 00
Washinaton Ambulance ServicE Ambulance 33 00
<::",10 ,c::P ~Wylie and Jef erson ,1/4 share 125 00
Sale expense,Chartiers TOWI ship,1/4 share 593 70
'0",,,,,,,,.,,...,1-.,,,1"'1 Executrix cormnission 1,210 00
'Q("\ct:>("("\ht:>1"'1 Familv Exemption 1,500 00
-
-
Total 5,740 20
COMMONWEALTH OF PENNSYLVANIA }
COUNTY OF WASHINGTON sa:
I,ROSE COHEN,Executrix HEREBY CERTIFY,THAT.TO THE BEar OF
FUNERAL EXPENSES AND EXPENSUI OF
r',.....
SANDl':A HUBER,Notary Public
Wa,hington,W",hinClton Co PM;;.,8.
y Commission Expiros Aug.IS,1977
.t-,....! •
~..
U')~l
I"'.}rn
U"1 o
."..
=r
,~'I ........-.
11"'1\\.',I.-
\,,'~.....
"...J
197_.
~'"JLJ070"]
Olga O.Woodward
Recorder of Deeds
FROM
~~/{lL~A-I ote~/~I
TO
to be recorded in the Recorder's Office of
Washington County,Washington,Po.
~-----
!ii!i
ICu "l ()
J
J
)
!)
))
I
oJ~Type of instrument .a
J
i I b~nstrument num er .
j)I Miscellaneous .
:1 o~
1 Recording fee $!---7-t----
I
j State Stamps $!_
I
II
I
I N~18247
,I
,}
I,
1!~2
l
~
~.
~p~"~....~,?..~~~'1:,',~if
~,~.,j.
I·
'JoCO T
1 8 0 50 to
3 0 vO t-
7JoOO +
1 4 0 CO +
l·~oOO +
:1 000 +
1..1 05 :)0(0 +
2<.3J o OO t-
675 0 00 +
95 0 00 +
5:)0(,0 to
33 o CO to
125 0 UO t-
593 0 70 to
l..121JoOO +
1..1 50 J 0 (,0 +
~740020 T
~,_c.
5,74.')020 T
J 0 00 T
o 0 CO T
24.,25J o OO t-
~~74)020
~1<tSJ9 0 80 T
.,
I""1qI
I 1l
J1
.,q
1:
,-l
'I
;!i
.'-------------....j
l.~---,------·1
,!.....
1 ('""-l;.~~.....i \..f).....1--------------4 2 ~'...
t.7 ~,J J5\...."I",7 ~~.1~?0,J 0
)<::5 v v.J 0...4,25 .v,J 0 ?(
!
II
-/i I'.t )
I,I
"
II:l
I
'i
I
·1:':1
d;1
i
;1
"I
1
'I:1
'.-----~~._----_.~----.i
i I1---'--------------i
':..
--_....._.-..-_-._----_.._--.-_.__._----..'-~--_.__._----:;.-..~.,'--'on
_.-_..._---
.COPy'OF INVENTORY
..-.
,..
.......---~-~-----
/s/LouiseL.carsc>n
tOurs~L CARSON,:NOTARY PUB~rc
WASHJN.GTON,li~;~::t:ijr:G;C;!CO"PA.
MY 'qOMMtSSION'EXP::::S S:;:>';,'15,1$77
(SEAL)
LOUIS OOBr:m
April·
'ROSBCOBBW
fa
8th
7S
"..':
"i1cLxa:cm~.
/s/Rosa CohG~'
~:nmnmnm,UXecutriu ...
..
~.."\.
.Jnutntnrg attb!\ppratstwtttt of the"goods.and chatteis,rights and ,credi~which were.'
I '
of;,:J:.o,u,iQ,COhc&\:::·::late of..:C.i.ty.Of WQQh.J"n'li:On..:,;.
Washington C~unty,Pa.,taken and 1TUule in conformity with'the aboveaffidavit~.
"
••,t .
...
Un4!;,!4e4 one-tO\l2th 1ntuOl:G)(1i:in _oceryfJt.o~e Qft4
t1GA Ct:fJd!~O.
,,
..
Und!v14Gd OJ\Q-foU%'tb int.Qtoo~in houoo 0114 lo~,COrner
of t5'y1!e nn4 All!so.AYEllluGG,.7th gara,tfa6hi.l1gton,"'a_
Goo DeQ4 BoOk GOa ,.J?O.go 120..10,000 00
On4ivi4od ono-fou~b.in'tereo't in bu!lcU.nf Qnd 1()~,cor-
noE'of ay1.!o onoJoffusol1 AVQD\1GIo,,1tht1ord;;Uoohin,wn,.
Pea.800 DClQd Boak G9.1,pQgo 59<1.,,.,r ..'4,~SQ~00
tJn4!v!d04 oaa-fourth btorGot !n 113.9 ocroo'in Chos:t.1ero
'1'Ot7Dobip,Ooohin¢onCount.y,Pat See D3e4 Book 1360.INlfO .
e03..<'\;',",'.6,lSEL.OO·,,...
Und:Lvl4e4 ono-iou-c:b Ant.oroet in 1:b~QG loto,11'1 Uompflo14
~oblPI t1Qot.taorolaad eounty,Pa•.Sea Daed Book GO~f paqe
~g(l,Boc4 Book G08,.pa90 49~h tmd'DQod Book 613,"9090 109.
\
750 00
.'
34,250 00