HomeMy WebLinkAboutOC1971-0159 - ESTATE OF CUMMINS,
RCC-81 (6-73)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
NOTICE OF FILING OF APPRAISEMENT
ANDREt1 W.CUMMINS
(Executor or Adm ini strator)
IN YOUR REPLY PLEASE
REFER TO
Inheritance Tax Division
J
In Re:Estate of __-=G=E:.::.;OR:..:.:GE=--=D..:..•.....:C::...:UMM=::::;IN~S::...-.._
__W_A_SH_I_N_GT_O_N County _Fi Ie No.__6_3_-_7_1-_1_5_9 _
Dear Mr.Cummins:
You are hereby notified that the---::-=-__O_r_J._·g:.-i_n_a_1 _
appraisement in the estate of GEORGE D.CUMMINS
has been filed in the office of the Register of Wills of__W.:.:;A~S~Hc=.:I~N~G~T~O~N _
County on JULY 25,,19A,Said appraisement reflects the following
valuations:
Real Estate 1=:5:....;,~O~O..:.O.:...O:...:O=--_
PersonaI Property_-.....:'-i.::;]=:.1,~9:....::5:..:..;4~.:::.31=-_
Transfers _
Jointly Owned -----,r"7'<"1.......,.,,.,...,--.............------Total 4_26_,_9_5_4_.3_1 _
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.~~-/.
Date JULY 25,1974 Signed ~~~
Title ~/
DATE OF DEATH:JANUARy 26,1971
Note:This is ~ot a bill.
~COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of CUMMINS,GEORGE D.
(Last Name)(First Name)(Initial)
DATE OF DEATH 1-26-71 FILE No.63-71-159
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of__W_A_S_H_I_N_G_T_O_N _
Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at
the values set forth opposite each item in the last column to the right in Schedules "A","B","C",and "E".
Dated,JULY 25,1974 d 'J~~TAXAPPRAi5Er
REPORT OF THE REGISTER OF WILLS
I,the undersigned duly elected Register of WiHs in and for WASHINGTON County,Pennsylvania,do respect-
fully report that I have allowed deductions in the amountS claimed by deponent,except as to those items where a greater or
lesser amount is set forth in th~last column to the right in Schedule "F",which greater or lesser amount represents the sum
allowed as a deduction.
Dated:_
REGISTER OF WILLS
ol ~~9~'=.,a£
~7'lp.6?~~
426,954.31
none
426,954.31
VALUE AS APPRAISED
$Jf:~~~:I~
=E
VALUE AS REPORTED
$1-
___---;1
INVENTORY
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
Joint -Held Property (Schedule E)
TOTAL GROSS ASSETS
Le!ls Debts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
-t=
(*)As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
COMPUTATION OF TAX
$---_...,..,--=---r+---,-
$----==-J-
$-------+--
$-------1---
$--------4--
TOTAL TAX BALANCE :$~'/',,~~
PAID_______~
TOTAL TAX
BALANCE OF INHERITANCE TAX DUE •.t.~/;1;0
Adl:!jnterest at rate of 6%fro,~~5'-;l'-2.1.to tJ -.2'-.p $__~_d .
AMOUNT OF ESTATE TAX ASSESSED $1_
Estate tax paid $l.-
BALANCE DUE $l-
Add interest at rate of 6%from
------Ito-----
Less tax previously paid
BALANCE
Less 5%of tax if paid within
3 months after death
FOR USE OF REGISTER ONLY
Tax on $----.;;r,._---............_+-=~2%
Taxon $---@
Tax on $---------+---5%
Tax on $10%
TU~$1~
Exemptions *
Total Estate ---J~-
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason,
same should be noted below,with shon explanation.
Will
Administration !No Year ..
IN THE
./
"
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
GEORGE D.C~~NS.......................................... .
Deceased
Late of ....HOUSTON......................................................
County of .....v~J\.~HINGTON.............................................
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
"
'11
<••
/'
,
..
Fllrm RCC-2.-COMMONWEALTH OF PENNSYLVANIA DATE .......JULl....;?5..,......l.9.7.4............................................
DEPARTMENT OF REVENUE RESIDENT INHERITANCE TAX WASHINGTONBmlEAUOFCOUNTYCOLLECTIONSCOUNTY.............................................._...................................................
I>APPRAISEMENT FILE NO............??::::?~:.~?..?......................._.......................HARRISBURG.PENNA.17127
Whereas,...................................g~q.~Q~....P...~.....g.~~.~.~.....................................................late of ....................~.9.~~.~9..~..................................................................
in the County of .....................................~~.~~.~~Q~.9.~.................................................................Commonwealth of Pennsylvania,having died on
the .................................................~.Qt.h................................day of .................J.AN.1J.ARX.....................................19.71.....,seized and possessed of an estate
subject to Inheritanc under the la~h~Commonwealth of Pennsylvania;
to law,Therefore,I,..·....·................·..-::?·..~·r ........................~...................,an appraiser duly appointed according
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 aftertheexpirationofanyestateforlifeorforyears,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 AppralaementDescriptionofAlletValuesMadeforInheritanceTaxPurpglea
REALTY:$
SEE SCHEDULE "A11 OF APPRAISEMENT 15,00(.00
PERSONAL:
see Schedule IIBn of appraisement 411,95J .31
TOTAL J...26.95J :31
,.
I
forrn~;~fh~:::~i:w~~~~~~l~~:~.~o~e~~b~e~:~l~~~is7:::~:;~;~~:········t';;;L~;i:;~·'"~.s;;;~~....·..·............::·~·................·............·:·l·........ ...........................................,Penna.(Poet Otllee)
~
~
\~ASHIKGTON COU11ty
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
GEORGE D.CUMMINS
Deceased.
Late of
HOUSTON
Date of Death,~~~.J\:R.:X ?.~,1971...........................................
Appraisemellt Docket Vol 38--,.
Page,14.Q~9 N o..63.~71~15.9 .
Filed in Register's Office,~~l ??.'-19 ..74
Amount of tax due,$.
DEPARTMENT OF REVENUE
Received,
Examined and Approved,..
Wrote abo.ut Appra-isement,.
Appeal f1'om Appraisement,.
Entered and charged,:.
,
•
-----------------------------------~-----------------=.==---~--_=::~-~---~---~---~---~-~---~---~_.~---~--~---~--~...-~----------~~-----~-----~
;_......~-
LAST ml4 and TESTAMENT
I,GEORGE D.CUMMINS,of Houston,Washington County,
Pennsylvania,being of sound mind and memory,do hereby make,
publish and declare this to be my Last Will and Testament,in
manner and form following,hereby revoking any will 'or wills
heretofore made by me.
FIRST:I direct that all my just debts and funeral
,I
'I
1
I
'II
I
expenses be fully paid and satisfied,as soon as conveniently
executed by myself and my said wife on the 21st day of
may be,after my decease.
ALICE B.CUMMINS,under the terms of an antenuptial agreement
September 1963 and I,therefore,make no further provision for
j,
t
f
I
I
I
II
I have made adequate provision for my wife,SECOND:
my said wife in this my Last Will and Testament except as
follows:
(a)I give and bequeath to my wife,Alice B.Cummins,
the sum of Four Thousand ($4,000.00)Dollars.This
bequest shall be payable within thirty (30)days of my
death since it is intended as a fund with which my said
wife may purchase an automobile.However,she may use
said mon~y for any other purpose if sbe so desires.
(b)My said wife shall be permitted to remain in my
house with all furnishings intact,free of rent,taxes
and all other expenses,for a periop not to exceed two
(2)years.
(c)Upon leaving my home,my wife shall be permitted
to take with her,as her own,any furniture or household
__-,,,,.~...._...__A ··_·
•
furnishings she may desire.
,/
THIRD:I give and bequeath to my daughter,GLADYS
C.MC CONNELL,fifty-one (51)Debenture Bonds of the
Canonsburg Thrift.Company,each bond having a face value of
One Thousand ($1,000.00)Dollars.
FOURTH:I give and bequeath to my son,ANDREW W.CUMMINS
II I
five hundred ten (510)shares of Non-Cumulative voting 6%
Preferred Stock of the Canonsburg Thrift Company,each share
having a par value of One Hundred ($100.00)Dollars.
FIFTH:All the rest,residue and remainder of my
estate,real,personal and mixed,I give,devise and bequeath
in equal shares to my daughter GLADYS C.MC CONNELL,and to
my son,ANDREW W.CUMMINS.
.I
I do hereby make,constitute and appoint my son,ANDREW
W.CUMMINS,to be my Executor of this my Last Will and Testament.I
IN WITNESS WHEREOF,I,GEORGE D.CUMMINS,the testator
above named,have hereunto subscribed my name and affixed my
seal this itj-day of
I
Signed,sealed,published and declared by the above named
GEORGE D.CUMMINS,as and for his Last Will and ·Testament in
the presence of us,who have hereunto subscribed our names at
his request as witnesses thereunto,in the presence of said
testator and of each other.
":1",'j l,.jJo
j
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
COUNTY OF Wgl:lh.;i,..P9t.9n .
• I
Form RCC-33
RESIDENT DECEDENT
IhWORTANT: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 }AFFIDAVIT OF············§.~··'?~·9.:·~·····.P.··~·····i·s~;~·~~··~i···d~~;~t·):···························..···················..............EXECUTOR
Late of J!9..lJ..~.t.9..P.:Wi3.:..~h.!.J::lg.t..9..J::l....County ~
:.:,:'.~-~::::~~:::~~:::_-:::::_:-------:},,'
Andrew w.Cummins.....................................................................................................................................................................................Ez.ecutor
of the estate of the above-named decedent being duly sworn,depose S and sayS
Decedent died q9.:.~:':1..~.~.~~~.th.)..........i~;;;~.i ,19·iZl;)·····.{=~;;ving a last will,copy of which is hereto attached.}
Name and address of attorney or}
other authorized representative to
whom all correspondence should be
mailed.
Andrew..w.•.......Cummins .
Law anc:l..¥.ill:;a:nc~.];3.:l:~g •.
Canonsburg,Pa.15317
That as such l:;xe.~ut.Q.r deponent is familiar with the affairs of said estate and the property con-
(Ex"~\1 tor·Administrator)
Rtituting the assets thereof and their fair market value.
That at the time of death there was no safe deposit box registered in decedent's individual name,or jointly
with,or as agent or deputy of another,or in decedent's individual name,with right of access by another as agent
or deputy,with the exception of the following:-
NAME AND ADDRESS OF BANK OR OTHER INSTITUTIONINWHICHDECEDENTRENTEDASAFEDEPOSITBOX
THIS SAFE DEPOSIT BOX RENTED
IN NAME OR NAMES OF
RELATIONSHIP OF JOINT
HOLDERS 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 .fullv and in detail all the
real property in the Commonwealth of Pennsylvania of which decedent died having an interest therein.It
also sets forth the mortgage encumbrances upon each parcel of real property at the date of death,giVing
the amount still due at death,name of mortgagee,date,rate of interest,and book and page of record
thereof.It also sets forth in the columns provided therefore the assessed valuation of each of said
parcels,the estimated market value thereof as of date of death of decedent.
That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal
property wheresover situated owned by the decedent at the time of death;all moneys left by the decedent
at the time of death,whether in decedent's immediate possession,standing to decedent's credit in banks
of deposit,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,do~to the last
interest day prior to decedent's death in the case or savings banks,and to the date of.·decedent's death
in all other cases;all bonds,postal saVings,treasury certificates or notes and ~th~r evidence of in-
debtedness of the United States to the decedent;all obligations,whether by stat~te·or agreement they
are designated as tax free,of the United States,or any state,or political subdiviaion thereo~or of
any foreign country,which ~re owned at the time of death;all wearing apparel,jewelry,'silverware,pic-
tures,books,works of art,household furniture,horses,carriages,automobiles,boa~s"and any and all
other personal chattels of whatsoever kind or nature,left by decedent,together with the falrly estimated
market value thereof;all bonds and mortga.e:es held by decedent and of all claims due and OWing decedent
at the time of neath,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 payable
to the estate from life insurance polici"es 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.
I '
In the case of se·curities 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 business.
A copy of the co-partnership agreement,(if oral,a statement setting forth the nature of the agreement)
together with a statement setting forth the character of the business,its location,and such other facts
pertaining to the 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 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 co~y
of the deed,trust agreement or other instrument creating the trust.Therl~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,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 0 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,andthe relationship of such issue to the beneficiary.
That Schedule E attached hereto and made a part hereof sets forth all property,real and per-
sonal,owned by the decedent jointly with another or others,including intangible,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 unpaid 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.
t .,
Subscribed and sworn to before me this ...2.6..th .~"D1_-",-,-,~".._-,..__.(Executor-Administrator)
.....J.:!aw &.Financ.e B.l.dg ..
(Street Number)ELIZABETH ANN KUDRA,NOTARY PUBLIC
MY COMMISSION EXPIRES APRIL 5,1976 G.gJ19..p.$.p..'!J.;I;:,g..,F..a.~.1.5.3..1.7....
CANONSBURG,WASHINGTON COUNTY,.PA.(City or Town and State)
NOTE:Before Signing affidavit make sure all blank spaces in the affidavit and schedules annexed are
filled in with details or the word "None",and in case the assets include rare and unlisted securities,
securities of close or family corporations or an interest in any co-partnership or business,that the
data and statements required under the paragraph above relating to Schedule "B"are attached.Also make
certain that column #1 in the "Summary"has been properly completed as above-directed.
RCC-34 (I-P4), '
COMMONWEALTH OF PENNSYLVANIA
'"DePARTMENT 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.Where property held as joint tenant or tenancy by entireties,report on Schedule /IE".Property held by
the decedent as tenant in common with another or others,should be identified as to quantum of interest and
the estimated value should be that of the decedent's interest only.
The real property located In the 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 fram this schedule.
(1)
ASSESSED VALUE
FOR YEAR OF
DECEDENT'S
DEATH
(2)
ESTIMATED
MARKET VALUE
(3)
DePARTMENT
VALUATION
CAUTION
(Do not write
In thll lpoce)
House and Lot (150 x 67~feet)
249 E.Pike street
Houston,Washington County,Pa.
Lot purchased in 1912 and house
constructed in 1913 by decedent
cost of $7,000.00
at a
3,900.00 15,000.00
If 15 000.00 'js:(/..0-0.~xxxxx
d./<'J'J?.)-
Insert this total opposite /lreal property",Schedule "A"In the
"As Reported"column on the last page of this return.
A.
RCC-35
~eOMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "13"
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,treasln'~'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 ESTIMATED
VALUE MARKEl'VALUE
DEPARTMENT VALUATION
(Do not write in
this space)
1
2
3
2000 Shares Common Stock.~
Radio Corporation of America.
(N.Y.Exchange)
Dividend on Item 1 of 25¢per share
payable on February 1,1971 to Holders
of Record on December 18,1970
500 Shares Common Stock.American~
Brands,Inc.(N.Y.Exchange)
100 Shares Common Stock.Mesta Machine
Company (N.Y.Exchange)c:J'9'
62375.00
500.00
22781.25
2912.50
{)tJO.OO
c:j.:(,7J'I,~S
4 100 Shares of 4~/o Preferred Stock of
West Penn Power Company (N.Y.Exchange)
6600.00
5 510 Shares Non-Cumulative 6%Preferred
Stock of Canonsburg Thrift Company of
Canonsburg,Pa.Incorporated ~o~
12-8-58 in Pa.
51000.00
6 1400 Shares Common Stock Inspiratio~
Consolidated Copper Company ~1--/
(N.Y.Exchange).-
65012.50
7 200 Shares Common Stock Mobil Oi~
Corporation (N.Y.Exchange)
Dividend on Item 7 of 60¢per share
payable on March 10,1971 to holders
of record on February 1,1971.Ex-
dividend on January 26,1971
10462.50
120.00
8 $35,000.00 Face Amount.United States
Steel Corporation 4-5/8%Subordinated
Debenture Due 1996.Interest Payable
January 1 and July 1 (N.Y.Exchange)
m ~25200.00
IIC),tf7110.87
3858.25
m
$4600.00 Face Amount.Radio Corporation ~7.n'
of America 4~/o Convertible Subordinated
Debenture Due Au ust 1 1992
Interest accrued on Item 8 from Jan.1,
1971 to Jan.26,1971
9
Insert this total opposite "Personal Property",Schedule "B"in X X
the "As Reported"column on the last page of this return.
RCC-35
..
#eOMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "n"
PERSONAL PROPERTY
INSTRUCTIONS:This Schedule must disclose all tangible andintangihle 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,P.tc.)
Intangible personal property,such as bonds,treasur~certificates,cash on hand and in bank,
stocks,mortgages,notes,together with accrued interest or cUvidends,salaries or wages,insurance pay-
able to the estate or fiduciary in said capacity,partnershill interests,interest in any undistributed
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 ESTIMATED
VALUE MARKEl'VALUE
DEPARTMENT VALUATION
(Do not write in
this space)
10
11
Interest accrued on Item 9 from August
1,1970 to January 26,1971
$54,000.00 Face Amount.Canonsburg
Thrift Company of Canonsburg,Pa.6%
Debenture Bonds due December 31,1978.
Interest payable June 30 and December
31.Incorporated 12-8-58 in Pa.
Interest accrued on Item 10 from Jan.1,
1971 to Jan.26,1971
Loan to G.D.C.Finance Consumer
Dis~ount Company.Interest at 6%
payable monthly on the 20th day of
each month
100.95
54000.00
221.92
60000.00
12
13
14
15
Interest accrued on Item 11 from
January 20,1971 to January 26,1971
Checking Account in the Pittsburgh
National Bank Canonsburg,Pa.Office
Medicare reimbursement
Refund from overpayment of 1970
Federal Income Tax
Household goods and personal effects
60.00
45046.99
109.60
981.98
500.00
~t!JtJ.dd
Insert this total opposite "Personal Property",Schedule "B"in
the "As Reported"column on the last page of this return.
x X 411,954.31 'III,Q5tJ.3/
RCC-36
".
>-tmP.llON\I'EALTH OF PENNSYLVANIA
TIUNSFER INHERITANCE TAX
RESIDE~T DECEDENT
SCHEDULE "c"
TR.ANSFERS
(1)Dirl rlecedent,within two years ofrleath,make any transfer of any material part of his estate,without
receiving a valuable and adequate consideration therefor?(Answer yes or no)~N~O~_
(2)Did decedent,within two years of death,transfer property from himself to himself and another or
others (inclurling a spouse)in joint ownership?(Answer yes or no)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 heal th at time of making the transfer.(Note 1).
(c)Cause of decedent's death.(Note 1).
(4)Did decedent,in his lifetime,make any transfer of property without receiving a valuable or adequate
consideration therefor which was to take effect in possession or enjoyment at or after his death?
(Answer yes or no)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)__N~OL-_
(b)The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom?(Answer yes or nO)__AN~o,-__
(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 transfer,the consideration for which was transferee's promise to
pay income to or for the benefit of care of transferor?(Answer yes or no)_~N~o=-__
(8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was subject to change,
because of a reserved power to alter,amend,or revoke,or which could revert to decedent under terms
of transfer or by operation of law?(Answer yes or no)__~N~o~_
(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 supporterl by affidavit by the attending physician as
well as a copy of the death certificate.
NOTE 2:If answer to any of the above questions is yes,set forth below a description of the property
transferred,it's fair market value at date of death,dates of transfers and to whom transferred,with
relationship of transferees to decedent,if any.Submit copy of any trust deed or instrument,if trans-
fers are claimed to be non-taxable,also submit detailed statement of facts on which said claim is based.
NOTE 3:List applicable property below in manner in which provided in Schedules A,B,or E.
ITEM
None
DESCRIPTION MARKET VALUE
(Estimated)
None
DEPT.VALUATION
(Dept.Only)
Insert this total opposite "Transfers",Schedule "C"in the
"As Reported"column on the last page of this return.
None
RCC-38
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
I NSTRllCTIOKS:This schedule must disclose all property,real and personal,owned by the rtecedent jointly
with 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 lmder 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 acquisi tion,and the name,address and relationship (if any)'of co-owners to
the decedent.
Description of Property,Date of Acquisition,Name I unit percentage Estate
Address and Relationship of Co-Owners,and Place I Value Share Valuation
of Record of Instrument,where Real Estate.I
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
Property Interest
Savings Account No.4050,0 in the
First Federal Savings and Loan
Association of Lake Worth,Florida
in the names of George D.Cummins
and Alice B.Cummins (wife)with _
the right of survivorship.Whole
amount at date of death in account
was $1,006.35.This account
opened December 23,1966,in the name~
of both husband and wife as tenants
by entireties.None None
Insert this total opposite "Jointly Owned Property",Schedule ,"E"
in the "As Reported"column on the last page of this return.None o
RCC-37'..(1'2-63)'/
('OI\fl\tONWEALTH 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)forth this fact.)OR NO BIRTH
Andrew w.Cummins Son Yes 2-1-10 one-half
115 Old Oak Road
Canonsburq,Pa.15317
Gladys C.McConnell Dauqhter Yes 7-9-06 one-half
15 Cherokee Place
Pittsburqh,Pa.15228
Deponent further says that all the above-named beneficiaries are liVing at this time except below:
NAME
·no exce tions
DATE OF DEATH RESIDENCE
I~
I
REPORT AND APPRAISAL
~IATTER OF THE APPRAISEMENT
.Vd •.0:)h.i.".:-,JHSVM
S-Ill ,f,~:1 ';':J LS1~311
OF THE
("
!.'.
(Executor-Administrator
must complete "As
Reported"column #1.)
CJ :,....,""d ::0..,:~..,(l)(l)~:0 §;;\e.
'"'1-'_'"0:.........::l .......,:....(l)IlJ ;.,"
IlJ :cT;;\"'-..9~:1-'""d '(j)
8:"<a~
(l):0 16
~:~~.....:::l '<
IlJ :CD~:0.
~
:1-1:0to:CD
:1-1:n-
!<
en
C·~~....>-:00:::::0
:()C;;C;;C;;-<.......()()():....?"?"?"
~ntx3>:;:;:::'-'"""--"""-..-
~~-{h~~~
---..
~::~~N ::1-':1-'~::1-':U1 ~---..~::...:..."'0'-i.D :2::z:~:0 0"""'"U1 :0:0 :U1 :0 :4-.~:::l:::l :~:0 ~
•:m:CD:.:..:::;W ··:w:o
f-':1-':0
~~~~-oo~
---..>-:.r.
t:l~---..<"0:I'V............3
::l
<"0:c............
.......
Deceased
-,f
J;'int ~l,
P.-l THE
,t0 :11
(No Year .
~.11u10
c~,~::'.~.;:1 i'::SSnH
5f
Late of HallS ton....... .
<?~.<>.r..9~..1).~..G.\1.JllItl.i.l1S
ESTATE OF
Commonwealth of Pennsylvania
County of ...~Ci~.l1JIlg:t:()n.:
Will
Administration
I:
.''
L....~==~~~-~-~
AND AGENT Olf THE CO~MONWEALTH
OFFICE "..THE
REGISTER OF WILLS
OF Washington COUNTY
tJ-7/-/0---zt
STATEMENT OF DEBTS
AND DEDUCTIONS
.~JI
I
THE SUM OF •..••....••..s..~£f...~.q...f'..
~KUSSm IIIARINII~~_.
Reglaler of Willi,Agut
ESTATE OF George D.Cummins I.ATIi OF __H...;o_U;.;.s_t_o~n _
DATE OF FILING APPRAISEMENT July 25,1974 DATE Olf DEATH January 26,1971
TotalCOMMONWEAI..TH OF PENNSYL.VANIA }
~--'-"--_ss:COUNTY OF Wl1.S..lU.N.GTON.
I,ANPREJi..ll.CUMi'1INS _H~EBY CERTJI'Y.THAT.TO THE BUY OP'
MY KNOWLEDGE AND BELIEF,THE 1f0REGOING .8 "JUST AND TRUe:IUATF.MENT OF DiBTS,IfUNI::RAL UPEN8EB AND ItXPENIIU Olf
"'OMII~'8TRATION 8UBM'TTEO TO THII:ESTATE 01'GEORGE D.~~NS DEcuaao.A.CEUUCTlo...a "OR'NH~R\'TANC&:TAX PURPOSE..~~&,'"
14 h ~J..L -~(L.•5.)
IIWORN ANO IIUBSCRIIlIIO BEI'OR&:M&THIS 1;OA"Of'{
=a;~~~19M 7f:d!;;-,
DATI!:NO.O~NAMii:OF PAYEE REMARKS AMOUNTVOUCH,""
2-27-"1 William E.Speakman Funeral Home Funeral 2,274 02
1-1-7 Oak Snrina Cemeterv Grave Onenina 110 ,00..
8-7-7 Kurtz Monument Co.Grave Marker 125 00
2-22-"1 Samuel T.Lewis Minister's Services 25 00
2-19-1 Washinaton County Reports Advertisinq letters 14 00
3-2-7 Canonsbura Dailv Notes Advertisinq letters 12 50
q-16-'1 Reaister of Wills certified conies of Will 11 00
2-8-7 Reaister of wills Probate &Shorts 12 50
?-1Q-'1 'RnrOllah n f Houston Sewer Authoritv 10 63
R-1-7 Real Estate Taxes Due at Death 409 13 I
2-19-1 Bell Telenhone Co.Phone Bill 6 50
2-1Q-'1 Pet.e Dnnrlti F.r.Sons Funeral Flowers 121 90
2-19-1 Columbia Gas of Pa,Gas Bill 39 04
4-29-'1 Dr.Sidnev Davidson Doctor Bill 85 00
2-19-1 West Penn Power Electric Bill 8 87
9-29-17 1 Washinaton County Xerox Copies 6 00
10-28 1-71 Reaister of wills Short certificates 8 00
1 'r-l ').~K (umm;ns uent ,...rIrIrI rl1'l.
1-1n-17')...,.-.....Debt ",.""-00......,oJ v'J
4-20-~l William Bailev Real Estate Appraisal 50 00
10-27 72 William Browning Rubbage Removal 158 00
11-16 72 Flora Peacock Cleaninq 100 00
11 - 1 S 72 'Pi f~Mnv;na F.r.S toraae Rubbaae Removal 75 25
, 1-1-7?~.Hp;:\r;ncr Furnace Bill 24 75
'Rroker's Commissions Sale of Stocks &Bonds 2,405 00
Family Exemption,Decedent cied residing with Spouse 1,500 00
'A W C'ummins Attornev Fees 19,500 00-
i!UIAmTH ANN KUDRA,NOTARV PUBLIC
MY COMMISSION EXPIRES APRIL 5,1976
CANONSBURG,WASHINGTON COUNTY.PA.
::'
..I---...I....::;;-~~l>/TI :::0ef).0)c:C":l r~(,0 :.-,~(.1)_...:('lZ~q'r:r-.n r=::..:.::::t:>-....~
0 J-::r:-.::0 ........-,
r-='=.=>
-0 r-0l>cr.t"'.)
U"'l
J
TENTATIVE STATEMENT
PENNSYLVANIA TRANSFER INHERITANCE TAX
Date.........C!!::d:..L~.~/..'Z..z...7!
TO._~.~:;jJ __~"~-r:-..:;.."'77 _: .
...~__..__,.__..Q{,@ y~%..~I
ESTA~·II ,(J ~ATEOF /-Ol~.I
OF :.~~.d.,!...:(?~~}TIL ___.
~;~~aised :i~~~~#~/..8?..:f ~1a:.~6~=.Z(=/.£t ..
Real Estate /..J:,.l2..Q..Q..:../!."cZ..
Personal Property ~~L.....f...£.E ..~l....
Joint Accounts
~,;zc~7SYof/....................................................................................................................................................................................................................
Less Exemptions
~~~~~Administration Expenses :~"~:~:~.2
TAXABLE AMOUNT ..........d....2.C;'I'....;?.~..~.:..~.~
TAX on @ %..
TAX on~.2~..;J.,(e.i?:..«!!..-?@ ~%ot..eC(;~!:.(~2-l..
Amount Previously Paid
TAX BALANCE
Interest from ~..:c!...~Z.~to ..d.~..
............~(~P..,qf!...:..~.Q..
.................~£l':.(.,~...Z.~...
COURT HOUSE
WASHINGTON COUNTY
WASHINGTON,PENNSYLVANIA
.......~%on /:.~l..c..?...!..01370((....::;tiif .
BALANCE DUE COMMONWEALTI-r....L ?r./..1..:.Y...7 .
DIS~OUN (5%)IF PAID WITHIN THREE MONTHS
FROM A E OF~ATH.
~/~/~97
Od I~-;/f7~\
Register of Wills and Agent for
E...<..-;1/jJC.<1";;:/'P ,/J Commonwealth of Pennsylvanm.
~c ~~4~'-2~n.
-L--.1
III
'"~::s 0
~"~~
~~~~.
~
'\\\
TENTATIVE STATE:\II~:NT
PENNSYLVA~L\THANSFEH J:\IlEHlTANCE TAX
J
l)att:J..~J}..~.~r.y ~.Z.,l9..7.5 ..
To ~.~:f.x.~A~.P.~~q.Y.!i~g}:~§..................................... .....
LAW &FINANCE BUILDING,CANONSBURG PENNA.15317.....................................................................................................................................,,....,.
ESTATE 'D:\TE OFoF..................G.~.QR G.E P.L ..C.u.HH.l.N.S.............DEA1'1I ~.~.~~~.~y.?6..L !.~.?..!..
Datt:.C?unty 38-140-1 S.tt'63-71-159Apllral'ird Flle...................................................................lie , '..
I'er'ionaI PI'Operty
.....J.s...~.Q.Q.Q.,..Q.Q .
411 954.31..............".
~ORRECTED STATEMENT
.Ioint An oun\;,
...............................................................................................................................................................4.~.6...,..95.4.•.3.1 ..
Lr~s Exemption"
~d~li~~~~~:I~i,~II~dExPt,l1~t.s ~.?..~..?.~.~.~.~..
TAXABLE A:\IOUNT 399 862.22........................,.
'fAX OIl (Ii %..
TAX ()11}..~.~.1 ..~.??!..?..?..J1I 9.r/r 2.J.,.9..Ql...,.7.3..
Amount Pn'\'iously Paid ~.~.,.S.~.l 7..J...
TAX BALA:\'CE 1 410.00......................".
J~J'/7
.2J9.9"0··....·..· ·..'I;·..·t,·58·:7i..·..
DCE <.<)\1 'It)S\VL\I.TII..1,..649.•70 ..BALANCE
Jntl~rt'''t from ..4.~.26.~72 to ~.~§.~.!..~::i~..c:!.:..?~.~.
~
........~o(j on ~.
nrs('()C~T (;ilr)IF P.\Jl)WITIII:\THREE ~\I()NTHS
FHO\l D..\TE OF DEATH.
r:!f;jt !fls
PAYABLE TO /1 If 6SfJ1/.
REGISTER OF WILLS ~
WASHINGTON COUNTY ~.
COURT HOUSE
WASHINGTON,PENNSVLVANIA J9,R
t!?c -rI ~-~/~~0 "t./II
\-----
I
\
l
tt-V--JV-t.'f_V~-')~3;;~
,l(~e I';;~.
'!"1'~I'~'"",''.',0;\l .-:
,\t'
RCC-.49 (8-71)i \,,
COMMONWEAL TH OF RE~NSYL VANIA.1
-::=PEPARTMENT OF RE·VENUE
.,.•BURE'AU OF COUNTY COLLECTIONS
INHERITANCE T!AX DIVISION
HARRISBURG,17127
PENNSYLVANIA ESTATE TAX
DETERMINATION lSi t6
:;tt'\J .,o~~~·Fl.
J
Estate of:Geoftie.1).CL.(.M"'lij~
Date of Death t .:t(..1 t
County WRSIi 1"\l1"fJ"\T:D ~¥.1'"10·9
Bureau File No.lD3 .11 .1£9
1.Taxable estate per U.S.Estate Tax Return,Form #706
N ••
2.Taxable estate per final change in Federal Return dated-3.Amount of credit for State death taxes:
$30'.$31 ,~S
$111)~~q ...~(
As shown on return form or final change notice ($S 1J..'l,I~)
.--
As verified by computation ~7 J.Cj."
4.Penna.Inheritance Tax due and/or paid
5.Normal Inheritance taxes paid to other States
6.Total Inheritance tax credits (4 +5)
7.Total liability for Penna.Estate Tax (3 -6)
$1?>,4lUlo("
~
8.Less:Previous payments on ajc of Penna.Estate Tax
Date of payment Amount of Tax paid
$,------
Amount of Interest paid
$,-------
9.Balance of Penna.Estate Tax due (7 -8)
10.Interest due from to @6%per annum
11.Balance of Penna.Estate Tax and interest due as of _$========
Prepared by
.(NAME)f
Reviewed and approved by _
(NAME)(T1TLE)(DATE)
RCC-72 (9-68)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU O,F.COUNTY COLLECTIONS
APPLICATION FOR AND CONSENT
TO TRANSFER SECURITIES
REGISTERED IN THE NAME
OF A RESIDENT DECEDENT
.6..3.7J.l6~
*'October 27 1971DATEAPPLICATION(MUST BE FILED IN TRIPLICATE)
TO THE PENNSYLVANIA DEPARTMENT OF REVENUE:
Application is hereby made for coosent to the transfer of the following securities of a Pennsylvania
Corporation or a National Banking Association locaTed in Pennsylvania:
(a)100 (b)Mesta Machine Company (c)_C_o_mmo_n _
(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 ,and having a TOTAL MARKET VAilUE OF $_2--1,'-9_1_2_._5-'-0 _
(Date)
as of the date of death of the decedent,George D.Cummins,
(Name of Decedent)
,on January 26,1971
(Date of death)
who was late of 249 East Pike St.,Houston,Washington County,Pennsylvania
(Street and Number)(Post Office)(County)(State)
The securities are registered as follows:~~~~_e_o~r~g_e~D~.~C~u_m_m~i~n~s~~~~~~~~~~~~~~
(Name or names in which certificates are registered)
Law &Finance Bldg,Canonsburg,Pa.15317Andreww.Cummins~EXECUTOR )~~~~~(N-a-m-e)~~~~~~~~~~~~~~-(A-d-dr-es-s-)~~~~~~~~~-
NAME OF APPLICANT __A_n_d_r_e_w_W_._C_u_rnm_i_n_s _
Law &Finance Bldg.
COUNTY FILE NUMBER 63-71-159 ADDRESS OF APPLICANT Canonsburg,Pa.1,317
BUREAU FILE NUMBER same SIGNATURE OF APPLICANT ~rfJ/{C!1-~.
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.
CQMMONWEALTH OF PENNSYLVANIA -DEPARTMENT OF REVENUE
CONSENT TO TRANSFER SECURITIES
DATEOctober 27 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
above-named Decedent.
Register of·Wills Washington
(Title)(County)
,
RCc-n (9-68)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS".,
APPLICATION FOR AND CONSENT
TO TRANSFER SECURITIES
REGISTERED IN THE NAME
OF,A RESIDENT DECEDENT
DATE9ctober 27 1971
APPLICATION (MUST BE FILED IN TRIPLICATE)
TO THE PENNSYLVANIA DEPARTMENT OF REVENUE:
Application is hereby made for COlsent to the transfer of the following securities of a Pennsylvania
Corporation or a National Banking Associafion located in Pennsylvania:
(a)100 (b)weat Penn Power Company (c)4;"Preferred
(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 ,and having a TOTAL MARKET VAilUE OF $_6~,6_0_0_._0_0 _
(Name of Decedent)
(Date)
as of the date of death of the decedent George D.Cummins on January 26,1971,-_--:::--_----------,
(Date of death)
who was late of 249 Bast Pike Street,Houston Waahinqton pennsylvania
(Street and Number)(Post Office)(County)(State)
The securi ties are regi stered as fo II ows:_-=Ge=--:.-o:...;:r:;...,9.....e'--D--=...._C-'-u_mm__in_s _
(Name or names in which certificates are registered)
Law''''&,'Finance Bldg.Ca.nonsburg,Pa.15317Andreww.Cummins,~)EXECUTOR )-----(N-a-m-e-)--------------(A-d-dr-es-s-)----------
NAME OF APPLICANT Andrew W.Cut\minsLaw&Pinance Bldg.
COUNTY FILE NUMBER 63-71-159 ADDRESS OF APPLICANT Canonsburg,Pet.15317
BUREAU FILE NUMBER same SIGNATURE OF APPLICANT ~~~........)
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 October 27 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 Consenf to Transfer the herein described property operates only in reference to the estate of the
above·named Decedent.
Register of Wills Washington
(Title)(County)
J
)
..1 qCOMMONWEALTHOFPENNSYLVANIA\
DEPARTMENT OF REVENUE
HARR'SBURG ~)-1 \~
CERTIFICATE /"
UNDER //
REVENUE ACT OF 1926
Form RCC-60 (11-64)
Date Stm~21.,1971..................:':'£tr ,..
TO THE UNITED STATES COMMISSIONER OF INTERNAL REVENUE:
THIS IS TO CERTIFY that in the estate of
George D.Ct.Sus.................................................."_--
,~'W,sbington .late of H ;..;H H __H County,PennsylvanIa,
who died H :;;~~~~.!.~!~._H_H ;~..·_H H.'no refund of
inheritance taxes has been authorized by the Department and/or by the Board of Finance and
Revenue of this Commonwealth;and that there is no claim now pending for a refund of such
taxes in said estate.
Subject to additional tax,if any,under the Act of May 7,1927,as amended.
Total Tax Amount Paid Dlscoaut
Imposed In Cash Date PaId Allowed
21;000.00 19;950.00 2--22-71.1,050.00
('0,'L:,C".
~.-~~~-
For ~Secretary of Revenue
COMMONWEAL r.H OF.PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
411 S.SECOND STREET
HARRISBURG,PA.
17127
J.'
December 2,1974
Inheritance Tax Protest Board
Bureau of County Collections
Department of Revenue
Harrisburg,Pennsylvania 17127
Re:Estate of George D.Cummins
File No:63-71-0159
County of Washington
Gentlemen:
Pursuant to Section 1001 (1)of the Inheritance and
Estate Tax Act of 1961,a PROTEST is filed against the action of
the Register of Wills of Washington County approving certain items
entered on the Statement of Debts and Deductions filed in the .
above estate.
Specificially we object to the following:
1.Claims of $12,000.00 and $11,500.00 by the decedent's wife
Alice B.Cummins,described as "Debts".
2.Attorney Fees claimed by Andrew W.Cummins in the amount of
$19,500.00.
The decedent by his Will dated June 9,1965,states in the
Second paragraph,"I have made adequate provision for my wife,
Alice B.Cummins,under the terms of an antenuptial agreement executed
by myself and my said wife on the 21st day of September 1963 and I,
therefore,make no further provision for my said wife in.this my
Last Will and Testament."
'.'
'.
-,
.,
.,.I
'i'
~nheritance Tax Protest Board
December 2,1974
Page 2
If these claims in item "I",were made because of the
antenuptial agreement,Protestant contends that they are not
allowable deductions under Section 662 of the 1961 Act.This
Section states "claims of a former or surviving spouse and the
decedent insofar as they arise in consideration of a relinquishment
or promised relinquishment of marital or support rights shall not
be deductible".
If the above stated claims were not made with respect to
the antenuptial agreement,Protestant contends they still do not
constitute proper deductions for inheritance tax purposes.Unless
proper evidence is provided in support of the "debts"owed by
decedent to his wife,these claims should be stricken from the record.
With respect to the claim of $19,500.00 for attorney fees,
,a review of our record discloses that the decedent's estate,
reported for inheritance tax purposes,consisted of Real property
valued at $15,000.00 and personal property in the amount of
$411,954.31.Nothing contained in our record would indicate any
unusual problems or the need for extraordinary services.
Protestant contends the amount allowed by the Register for
the attorney fees does not meet the "test of reasonableness"within
the meaning of the 1961 Act.The reasonableness of such expense is
dependent on the size of the decedent's estate and the true value of
the services performed.
Based on our present record,it is the Protestant's
position that the maximum allowance for the attorney fees should not
exceed $12,500.00.
Based on these obj~ctions,it is our position that the
allowable deductions should be reduced to $20,031.09.
Very truly yo~rs~.~~~~«~//~~
Robert L.Schrift,Chief
Inheritance Tax Division
FOR:Peter J.McHale,Director
Bureau of County Collections
RLS:sir
cc:Andrew W.Cummins,Executor
cc:A.W.Cummins,Esquire
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COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
411 S.SECOND STREET
HARRISBURG,PA.
17127
January 13,1975
Mr.Russell Marino
Register of Wills
Washington County Court House
Washington,Pennsylvania 15301
Re:Estate of George D.Cummins
File No:63-71-0159
County of Washington
Dear Mr.Marino:
Enclosed is a copy of a Protest filed in the subject
decedent1s estate.
On January 13,1975,Joseph F.Shamay,Assistant
Director for Taxation of this Bureau,advised A.W.Cummins,
Esquire that the Protest has been Sustained-in-Part.
Accordingly,you are authorized to amend the record
of this estate to conform therewith.
Very truly yours,
~~L""7.A"""~~
Robert L.Schrift,Chief
Inheritance Tax Division
FOR:Peter J.McHale,Director
Bureau of County Collections
RLS:sir
Enclosure
COMMONWEAL TH OF P,ENNSYLVANIA
DEPARTMENT OF REVENUE,
BUREAU OF COUNTY COLLECTIONS
411 S.SECOND STREET
HARRISBURG,PA.
17127
January 13,1975
----------------------------~C1I
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A.W.Cummins,Esquire
Law and Finance BUilding
Canonsburg,PA 15317
Re:Estate of George D.Cummins
File No.63-71-0159
County of Washington
The Inheritance Tax Protest Board of the Pennsylvania Depart-
ment of Revenue met on the 3rd day of January 1975.and considered the
Protest filed in the above estate.The decision of the Board follows:
The Protest filed December 2.1974 is Sustained-in-Part.
1.The claims submitted on the Statement of Debts and
Deductions by the decedent's wife,Alice B.Cummins,
in the amounts of $1'2,000 and $11,500,made because
of an antenuptial agreement between herself and the
decedent.are not deductible for Pennsylvania inherit-
ance tax purposes in accordance with Section 662 of
the Inheritance and Estate Tax Act of 1961.
2.Based on the size of the decedent's estate subject to
administration by a personal representative and the
services performed.the maximum amount deductible for
attorney fees is $19,500.
~1!QM\~li::~~~~Director for Taxation
For:Peter J.McHale.Director
Bureau of County Collections
JFS/11
cc:Russell Marino,Register,of Wills
2%Tax on $$
6%Tax on $399,862.22 $23,991.73
15%Tax on $$
%Tax on $$
Estate Tax,Act of
May 7,1927 $
Addres~W &FINANCE BUILDING
CANONSBURG,PENNSYLVANIA 15317
Dote of Payment __Ap-=--r_U__~2t__19_'_5 ---j
Name of ·De~ed~~;_G_BO_R_O_E_D_._C_UMM__I.NS __l
File No,63-?1"'!159 Date of Death 1...26"'!71
-;:;;~:=:-~.=--~o~~-:w7:;;O~;N~~V-:;:~::;::?lDEPARTMENTOFREVENUE
.NO.[21660 OFFICIAL RECEIPT •PENNSYLVANIA INHERITANCE AND ESTATE TAX"i'
.RECEIVED ONE THOUSAND SIX HUNDRED FIFTY-BIGHr and 17/10o---.------------..-dollars•representing Pennsylvania Inheritance or
From:ATTY.ANDREW CUMMINS Estate Tax due from the following estate:
TOTAL TAX CREDIT ~:._----:::::2~3..L.t 9=-9;.:1~.:..,7;.::3::--_
Less five percentum of tax ifPrev.Pd..22,581:.,73
paid within three months after Balance 1,410.00
date of death $--------It
Plus interest at the rate of
-L%from 4.26.72
to Date $24_8....;.._1_?__1~
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NOTE:Thi's Tri~Ii"~te 'R:ce:t to be retained for audit purposes,
38.14~9
Remarks:
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,County __W_1SHI__N_tG_T_O_N--,--~
Recei ved by .L~S;:::.:::....:::::::.::::::~~-!.-_.,_.J;:~:::;;~::::::..---Ii
I NOTE:In accepting the transfer inheritance tax an future estates,prior to the death of the life A /
.1 lenant or tenant for years,as evidenced by this receipt,it is understood that the Commonwealth shall 1..'
not be precluded or prevented from hereafter assessing additional inheritance tax at the death of the~.='::-_"";:rL-~~:""v......._-'_..."--;::-..,.....,,F=------=----=....:.::.~+-7T_::__U
life tenant or tenant for years whenever it appears thai such additional tax may be legally due and ,-,'
collectible for any reason whatsoever.
___-.:-.-:::~=__--~-:'=_-=.=.::=:11....._---------_...
LAS T WILL and TES TAMENT_____.0..-.---';'--
I,GEORGE D.CUMMINS,of Houston,Washington County,
Pennsylvania,being of sound mind and memory,do hereby make,
publish and declare this to be my Last Will and Testament,in
manner and form following,hereby revoking any will or wills
heretofore made by me.
j
FIRST:I direct that all my just debts and funeral
expenses be fully paid and satisfied,as ·soon a~conveniently
may be,after my decease.
SECOND:I have made adequate provision for my wife,
ALICE B.CUMMINS,under the terms of an antenuptial agreement
executed by myself and my said wife on the 21st day of
September-1963 and I,therefore"make no further provision for
my said wif~in this my Last Will and Testament except .as
follows:
(a)I give and bequeath to my wife,Alice B.Cummins,
the sum of Four Thousand ($4,000.00)Dollars ..This
bequest shall be payable within thirty (30)days of my
death since it is intended as a fund with which my said
wife may purchase an automobile.However,she may use
said money for any other purpose if she so desires.
(b)My said wife shall be permitted to remain in my
house with all furnishi~gs intact,free of rent,taxes
and all other expenses,for a period not to exceed two
(2)years.
(c)Upon leaving my home,my wife shall be permitted
to take with her,as her own,any furniture or household
furnishings she may desire.
J
THIRD:I give and bequeath to my daughter,GLADYS
C.MC CONNELL,fifty-one (51)Debenture Bonds of the
Canonsburg Thrift Company,each bond having a face value of
One Thousand ($1,000.00)Dollars.
FOURTH:I give and bequeath to my son,ANDREW W.CUMMINS
five hundred ten (510)shares of Non-Cumulative voting 6%
Preferred Stock of the Canonsburg Thrift Company,each share
having a par value of One Hundred ($100.00)Dollars.
FIFTH:All the rest,residue and remainder of my
seal this
estate,real,personal and mixed,I give,devise and bequeath
in equal shares to my daughter GLADYS C.MC CONNELL,and to
my son,ANDREW W.CUMMINS.
I do hereby make,constitute and appoint my son,ANDREW
I
W.CUMMINS,to be my Executor of this my Last Will and Testament;.
IN WITNESS WHEREOF,I,GEORGE D.CUMMINS,the testator
above named,have hereunto subscribed my name and affixed my
itj-day of
Signed,·sealed,published and declared by the above named
GEORGE D.CUMMINS,as and for his Last Will and Testament in
the presence of us,who have hereunto subscribed our names at
his request as witnesses thereunto,in the presence of said
January 13,1975
A.W.Cummins,Esquire
Law and Finance Building
Canonsburg,PA 15317
Re:Estate of George D.CUDID1ns·
File No.63-71-0159
County of Washington
The Inheritance Tax Protest Board of the Pennsylvania Depart-
ment of Revenue met on the 3rd day of January 1975,end considered the
Protest filed in the sbove estate.The decision of the Board follows:
The Protest filed December 2,1974 1s Sustained-tn-Part.
1.The claims submitted on the Statement of Debts and
Deductions by the decedent's wife,Alice B.CUIJID1ns,
in the amounts of $12,000 and $11,500,made because
of an antenuptial agreement between herself and the
decedent,are not deductible for Pennsylvania inherit-
ance tax purposes in accordance with Section 662 of
the Inheritance and Estate Tax Act of 1961.
2.Based on the size of the decedent's estate subject to
administration by a personal representative and the
services performed,the maxtm\ID amount deductible for
attorney fees is $19,500.
Joseph F.Shamay
Assistant Director for Taxation
ForI Peter J.McHale,Director
Bureau of County Collections
JVS/ll
cc:Russell Marino,Register of Wills
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RCc:.aU
COMMONWEALTH OF PENNSYLYANIA
DEPARTMENT OF REVENUE
SUR£AU OF COUNTY COLLECnOUS
4.11 S.SECOND STREET
HARRISBURG.PA.17127
FIRST CLASS
Mr.Russell Marino
Register of Wills
Washington Coo Court House
Washington,PA 15301
For",~qC C·10 GJ-7/-/-s-tj DEDUCTIONS ALLOWED IN~..~,.~""e--....
OFFICE OF THE STATEMENT OF DEBTS THE SUM OF ............$$]Jd..~..Qe
REGISTER OF WILL6 OCT 1 6 197L,l~ussELL MAhlNQ
Washington AND DEDUCTIONS T~•OF COUNTY DATi...A ,~~~D",..;........................................................
AND AGENT OF THII COMMONWIiALTH "~--~/~~~
T Regl.ter of Wills,Agent
ESTATE OF George D.Cummins LATE OF Houston
DATE OF FILING APPRAISEMENT July 25,1974 January 26,1971
DATIi OF DEATH
DATI!:NO.OF NAM&:OF PAYEE REMARKS AMOUNTVOUCH""
2-27--1 William E.Speakman Funeral Home Funeral 2,274 02
1-1-7'oak Snrina Cemeterv Grave Qoenina 110 00
8-7-7 Kurtz Monument Co.Grave Marker 125 00
2-22-"1 Samuel T.Lewis Minister's Services 25 00
2-19-"1 Washinqton County Reports Advertising letters 14 00
3-2-7 Canonsburq Dailv Notes Advertisinq letters 12 50
q-lh-'1 Reaister of Wills Certified copies of Will 11 00
2-8-7 Reqister of wills Probate &Shorts 12 50
2-lq-'1 'Rnrouah of Houston Sewer Authoritv 10 63
R-3-7 Real Estate Taxes Due at Death 409 13
2-19-1 Bell Telephone Co.Phone Bill 6 50
2-1q-n Pete Dnnati &Sons Funeral Flowers 121 90
2-19-1 Columbia Gas of Pa.Gas Bill 39 04
4-29-'1 Dr.Sidnev Davidson Doctor Bill 85 00 I
2-19-17 1 West Penn Power Electric Bill 8 87 I
9-29-171 Washinqton County Xerox Copies 6 00
10-28'71 Reaister of wills Short certificates 8 00
~...,'~~n 'n'"nAh ....,")-uvv uu
~~,~,~-......U Lo ~.LCt::l 0'.uo;;aJI.....J.-,.fUU uu
4-20-71 William Bai1ev Real Estate Appraisal 50 00
10-27 72 William Browning Rubbage Removal 158 00
11-16 72 Flora Peacock Cleaning 100 00 -
ll-1C;7?Fire Mnvina &Storaqe Rubbaqe Removal 75 25
1 1-1 7?--UA::li-inn Furnace Bill 24 75
'Rroker's Commissions Sale of Stocks &Bonds 2,405 00
Family Exemption,Decedent cied residing with Spouse 1,500 00
A W ("l1mmins Attornev Fees ·i"9,500 :()C.._...,,-----~
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF WASHINGTON
I.ANDREW W.CUMMINS
ammE'TH ANN KUDRA,NOTARY PUBLIC
MY COMMISSION EXPIRES APRIL 5,1976
CANONSBURG,WASHINGTON COUNTY,.PA"
Total
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62,375.00 2.27 4.0 2
5 00.00
22,781.25
1 1 0.0 0
2,91250 125.00
6,6 00.00 2 5.0 0
5 1,000.00 1 4.0 0
65,0 1250 1 2.5 0
1 0,4 62.5 0 1 1.0 0
1 20.00 1 2.5 0
25,200.00
110.87
1 0.6 3
3,85825
409.13
100.95
6.5 0
54,0 00.00 121.90
221 .92 39.0 4
6 0,0 00.0 0 8 5.0 0
1-60.00 8.8 7
45,046.99 6.0 0
109.60 8.0 0
981.98
500.00
5 0.00 -~
411,95431 T
158.00 I '
1 0 0.0 0 -
'~7 5.2 5 r-
2 4.7 5 r~:".
2.40 5.0 0 0
1 5,0 00.00 1.500.00 ..
411,954.31 1 9.5 0 O.0 0
426;954315 2 7.0 9 2.Q 9 T
426,95431 T en
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