HomeMy WebLinkAboutOC1971-0169 - ESTATE OF HUHRA.....
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-· --· ,. .: .. : 'COMMONWEALTH OF PENNSYLVANIA:
•, .· . ", ... :· DEP'kRTMENT OF REVE,NUE . . I
.....
. ·' \ ·-.:.. .·. . . HARRISBURG
.~. . . '
R,C C•43 (5-65) . ''
': ._ -• • • 4-~ •
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NOTE:. r·o BE suBM!TTED IN TRIPLICATE ~. ' ' .. ·
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· Pennsyl~ania ·-D~p~rtni~nt of Revenue
Bureau 'of Co~nty Collections
' ...
· 26 · S. 4th Street · ..
Harrisburg~ Pennsylv~nia ·
. ·'·.
Dear Si-r: · c ...
. P~r'SUOI~·; to Section.742, Pennsy"lvania Inheritance and ·Estate Tax Actof 1961, .
we herewith submit the following re'port: . , . ' . .
• .... ;.J .: ~·-~: ~·' ·~! . -. ·NAME OF REPORTING . .,..... . . I .
FINANCIAL INSTITUTION 1t0Uea Wat!eea1 Dart~: ta·_true't. t.o., "Dowk. ornce _
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ADDRESS SOl flcf(eq A~·,. Dacwa . R:t ··uo88' · ,, · ..... ; .. · ·
ACCOUNT NO. OF.JOINT, . . . ···:·: : .. -' •· -'~.~: ;· ,
TRUST·OR.INVESTME.NT DEPOSIT tfeU,.JtavJap CA~ltloato lc;02eaa· ,
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. NAMES. 0~ ACCOUNT }_i.~(,,~._< •. ~e~1fj · · 1
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·OR INVESTMf:NT-· -· _.· -~~-·....,s_._._m_. _· Ra-u....,ctr___;,._· _· _,_,a_._· ...... M:....; a...;.;·_:~--_'_"_bra_· ·_ .. _. ~,/_. _· ---!(o. /0 :'
DE~~~~~~~~~i:S~~~o-~_'_··~"~·~s~:·~-E~~~-a~~~--~~~-·~~-~~ .. ~~.·._._·~~~-·--~-------
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· 'ADDRESS_-'---'-'.;....~ .....;...... _____ -CI'96I;JIS'""'. u~·cte"*·~e~.•n•, -.(iliA.~-~-.. !Mi~.· .... ,...a..DMJe. ~&rtJJ.:ee ... ,-t.S\t~=&r,.--:~1t:tJie.eaifi8t-. --"·'{~:. ;_-.-. •
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. DATE OF. DEATH. . Jaaimrv a;· tin,· . : (.. ~.
SURVIVING, DEPOSITOR~ ----·· -· · •..
BENEFICIARY OR INVESTOR .._..;-lk;ruaou_·._· ·=sa_w-....,a ..... n ..... ai:U,":"'~dr ... · --'-'--· ·----'-··_· ---------:-
~ If. ~ • • • "'~' • ~~:·J·~~.-~ ~~ ·~: j· .;_: ' 'I'
. . ., . ,· . RELATIONSHIP TO DECEDENT---IMuou;~.u:hlil~tt~;...._. ____________ _
DATE DEPOSIT OR INVESTMENT •,' ~""'
WAS ESTABLISHED . ADPll: aD, we···· ·· . •.
BALANCE, INCLUDIN-G .INTEJ~ES.T.,_~ ~ ' ... ¥," 0 ;.k_ ~;;·'~',t o'tJ .>~ :··,: ..
~UE, AT DATE OF DEAT,H $ . l;MD~OO ;1. -. I .
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<i:Q.MMEh-IWEAL:ffiorPENNSYLVA.NIA ..
•· DePARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
IN HE Ri!;ANCE~J1' AX DIVISION
OF{IdAL:'NOTICE OF INHERITANCE TAX
APPRAISEMENT AND ASSESSMENT OF
ASSETS NOT SUBJECT TO ADMINISTRATION
TO: }ffiS. SJ\R..t\ HAUCK
965 McKEAN AVENUE
DONORA, PENNSYLVANIA
..
15033
Date: January 15, 1971
County Washington
County File No. \.it )h ?-;J.
Bureau File No . .63-JJ-J{, 9 . 7
We have received notice that;· XlxnnXo:U~XXXXX..XXX.XXXX.XXX.XXXX.XXXXXXXXXXXXX
on January 3 " "19_.1l,·:you· came irito o·wriership of certain property throug~~JLXB
~~~transfer from, -~m.s. ELAINE HUHRA; deceaed.
• • ... ' • • : ' < •
Under the Inheritance and Estate Tax Laws of the Commonwealth ofJPennsylvania such fransfer.s are taxable
and the liability for the payment of the inheritance tax due is imposed upon_you, as. transferee.
The property on which tax is hereby assessed consists of: Jt • Mellon Savings Certificate
#002632, held in the MELLON NATIONAL BANK t:1' TRUST C0~1PANY, DONORA OFFICE,
DONORA, PENNSYLVANIA. In the aames !Sf MRS. :)ARA HAUCK or MRS. ELAil\TE
HUHRA. Opened, April 20, 1966. Balance as of date of death, $1,000.00.
appraised by the Commonwealth; as of the date of deeth, at $ 1. 000 • 00
50 %of this amount is taxable at the rate of 6 %
DATE OF ASSESSMENT
TAXABLE AMOUNT
LESS: ALLOWED DEBTS
NET TAXABLE AMOUNT
AMOUNT OF TAX DUE
· D H you pay the above amount within 'three (3) morit_hs
of the date of death of the decedent, or on or
.. before Ui6April ~9 71· you ·may deduct a ·
dis~ount of 5% o.f the amount of tax due, or
D This tax become delinquent, fifteen (15) months
after the date of death and, in addition to the
tax, statutory in~erest at the rate of 6% of the
tax.per a11num is. also due as of*-------,-....--
l9 __ in .the amount of·
*If the tax is not paid by the above date additional
interest is due at the rate of 6% per a.nnum unti I
paid
$
ORIGINAL ASSESSMENT AMENDED ASSESSMENT
so·o.oo $--~~~~------$-----------------
30.00
-1.56
---~....£f_~--
-::36.00
$ ============= TOTAL AMOUNT DUE
APPRAISED BY, a; .f ~--"-<(
. i · · '(Inheritance Tax· App~ ASSESSED BY=--------------~
(Agent for the Commonwealth)
·, ·INSTRUCTIONS TO TAXPAYERS··
Make checks or money orders payable to:
JO . .S~
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1] ~.;) 6-. ') :L
Rt~8t~0b 1?
,.
'·
To insure proper credit to your account
this Official Notice must accompany
your payment. Mail or bring it to:
If you hove already paid this tax to on executor, administrotor~~-ttor~ey or other personal repre.sentotiy~of the . '1
decedent for forwarding to the Commonweol.th,.list below the dote ppi.d, name and add.ress. of,.th.eTpers·on::t.O:--W:horJJ··; ~
you made payment, their official title and th'e am~unt. · _ ; ·> ··.'. ·. ~. ··. \ .~.:: · · · .. ; .. ·.:, ', ·:·:··· .. :: .···~· ~-_. · · ·
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Dote Paid Nome and Address of Payee · '·. '·ofh~.i~ i Ti tie ~· .. '· ., ; Amount..Po id ... ";,, ::. :·., ~-.. , ~':.:3
Under certain circu.mstances, if, after the date of death of the decedent, you personally paid funeral expenses
or other just debts·of the decedent, with funds derived from the property herein taxed, such amounts expended
by you may qualify as deduction.s against the gross value of the pr.operty in: th.e c9m·putpt.i.on of tax due.·-If any
such expenditures meet aU of the three fol.lowing Jest.s,-.it i~ recommended .thoJ y~u.JJeini~~ th.e poym~n.t~ below,
execute the offidav_it, and return this notice. The Register of Wills w.il! exomi.11.e-the debts. cloim.ed .and-.all'ow ,
those which he determines to be proper. The tax will then be recomputed and you will receive an amended
assessment of tax. . ···
THE THREE TESTS WHICH MUST BE MET ARE THAT:
. ·:
1 -You were personally legally respon'sible for these debts, and
2-You actually paid these debts out of the account or property described-above and con furnish proof
of such p~yni~nt, if required, and ·
· 3-These some debts ore not also claimed, for tax purposes, by an executor, administrator or other -
personal representative of the decedent handling the administration of the generq_l.~es.tate.of the
decedent or any other transferee. . .. . .· . . .•. . .. ! . . ... ·. . ..
.SCHEDULE OF DEBTS ., .
. (,'•
Dote Paid Name of Payee Description of Obligation Amount Pai.d
·> ...
(attach separate sheet if required)
COMMONWEALTH OF PENNSYLVANIA)'
. SS:
COUNTY Of _______ _
• I ;,. ~·· • I
TOTAL $
'
I, hereby certify that the f~r~goin,g is a just and true stateme~t of
funeral expenses and other debts of the decedent, , for which I
was legally responsible and which I did· pay out of·the property;herein;taxed. I further certify, that to the
best of my knowledge and belief, these same debts will' not oe claimed by any other person, for inheritance
tax pur.poses.
SWORN AND SUBSCRIBED BEFORE ME THIS ___ DAY OF ____________________ 19 __
Signature of Taxpayer
REPORT OF REGISTER OF WILLS
I, the undersigned, duly elected Register of Wills in and for the above county, do respectfully report that I
have allowed deductions listed above in the total amount of $ ----------·.,
Date of Approv~l: _________ __... ____ _
Register of Wills
Form No\RCC-62 (7-69) THIS FORM REQUIRE~ IN ALL ESTATES WITH GROSS ASSETS UNDER UO,O:O. ~DER SECTION 70~ OF ACT OF~UNE 16, 1961, .
EFtr·EC'nVE.JANUARY 1,1962. (FILE IN OUPUCATE WITH COPY OF WILL ATTACHED) . ~~~-.. . ·.~·-;·· ",tij
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OFFICE OF THE REGISTER OF WILLS . I T
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County of. .. :Washington,.: ........... .
.....• Er;l~q.;r$1. B~P.:r:q. ........ · ................ 0 •• of .... 9.£??. M~E~fl.oil A-Y.e .• o .. :OPAQ:rfl.., . .!?9: .......... .
0 • 0 < .. ' . (Name) 'o • • • • • 0 • • • j . ' • 0 • 0 : (AddreSB) 0 • > · . '
being duly ______ aw..orn _____________________ .according to law, deposes a~d says that he is the ____ Husba.nd __ o ____________ o_o ___________________ _
J • _ , • . . • 0 • _. _ : _ •• • (Exec., Adm., Legatee, E<C.)
0
• • , _
of the estate oL __ G. __ .Elaine_Huh.r.a _______________________ whose last residence was 0 ___ 9.65._.M.c.K.ean-.A'I.le~---------------.---------
. . • • • ·e . •'· _ < : . . • :• _ • · (No.) , . 0 ~St~t .
___ OJ~.Q.!J._Q!:~..a._J2~-'-----------------------deceased, and that the whole of the estate of said decedent, who died ______ 113_/_Zl ___________ _
. (City, Borough or Township) . · . _ . ..· , < • • . • (Oat~) , 0
:onsisted of: ·
REAL PROPERTY.
( , I I. o
REAL PROPERTY IN PENNSYLVANIA, WITH STATEMENT OF MORTGAGE ENCUMBRANCES UPON EACH PARCEL AT DEATH OF DECEDENT,
WHERE PROPERTY HELD AS JOINT TENANT OR TENANCY BY ENTIRETIES, GIVE NAMES, ADDRESSES Ai<ID RELATIONSHIP OF OTHER OWNERS.
Real Estate
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SPP .Tnintlv hP.ld RP.al F.state
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Personal Property
None
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r Estimated
Value
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NOTE: You may expedite the processing of this ·return by filing with it, and as a partoof the return,
letters from financial institutions or .mortgage holders, certifying to amounts on deposit or owed by the
decedent as of the date of death. Such letters must be signed by a responsible officer of the financial
institution or mortgage holder and indicate clearly amounts. of principal and interest in the decedent~s
. J
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account at. the date of death and .the type of .account, account numbe:r and the exact name or names in 1·
which the acc?unt is registered. ·
0
~-----~·--------~~--~~--~----~------~~~--~~~~--~~~~--~~~~ E~tim~l~d ...... , .
. Jointly Held Property vt~c.)"
.. ·~ .. . ' ·... . '~ •'
of the Boro
_ing on McKean' Ave.· 22 feet 7000 00 B
/
and of record
'·
Value of entjre lot i7 Block 51 = $7000, oo
Valiw 1 /Z jnterest ·i'lf C Elain.e Hub.ra =
, ~ I ~'. •
Transfe1·s within TWO YEARS Prior to Death
one
That at the time of death . .there was 'no safe deposit.box registered ih.decedent>s· individual name, or jointly with, or as agent or. deputy of.
another, or in decedent's individual name, with right of access by another as agent or deputy,_ with the exception of the following:-
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF
'None
~~. . .
\
. . .
B_~NEFICIARIES
BENEFICIARIES AND ADDRESSES ·: ·
(State full names of all and their addresses who have
an interest, vested, contingent or otherwise, in estate.)
RELATIONSHIP
(If step-children or
illegitimate cl)ildren
are involved, set
forth this·fact.)
Mother
Titlle to Lot 17 Rloc k 5 l Donora
SURVIVED
DECEDENT
STATE YES
OR NO
AGE OF LIFE
TENANTS OR
ANNUITANTS
AT DEATH OF
DECEDENT
• over 21
'a was velsted in Sara
_Hauck and the decedent C, "'Elaine Huhra as"ioint enants with ri!:!ht of ~
snrvj vorshio and not as tenants i . common. -Upon. death of· C •. Elaine
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RELATIONSHIP OF JOINT
HOLDERS TO DECEDENT
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INTEREST OF
BENEFICIARY
IN ESTATE
' See helow
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RESIDENT DECE;DENT DEBTS AND DEDUCTIONS CLAIMED
· NOTE:. List first five it~ms in the spaces so provided, observe notations ·thereon, and instructions .. ~~~--------~------~------.---~--------.• DEBT..i-OR CLAIM. r. . ,NATURE'OF SAME AM.OUNT·· THIS COLUMN .-------==...::...,...~---=-===-:...::....:...----:'-,-------,-------,........c..-----'--~---------,-----'-'---,---to!KE-G ISTER ONLY
La~s~~-Rabe:·F1mPri:!l ·HnrnP Fun~ral expenses paid $ l671 46 ·$
>· ~~~~~~,~~L-~,~.~~CJ~~~~LLUL~~~--~~--~~--------~~~--~----~--~--~~--~~~-t~Lb--~~----~---
Husband
. ·' ·-.~ ... . . ~ ~ ' . '
Family exemption (will not be allowed unless
decedent died residing with a spouse or children.) 1.
~----------....:.;..---'------'------"-----'--~~ -~dministi'a tion -Expenses. •
Ge o · 0. ·Frazie~ Counsel fees*
Fiduciary commission *
OTflER DEBTS AND CLAIMS
( •) See Note below
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Total ?. 7 4f-. i 4f-. '11 '-f l 1..( l
Note: .The estate agrees to advise the Register of Wills i{ the amount actually paid in settlement of any fee, commission oi· debt is greater
. or les~}han the estimated amount claimed arid allo~ed. · ·
·~· Subscribed ~nd .~f~l.'n to before me this' ...... :' 1.7.th. . .' ....... .
' . -( .
r ,s. ~ , . 1 . . ... > ..... :· .... day __ q_~.F r:ua.ry. _ _. ....... , 19 .. 7.
0 ~L .. 7 ° '~ ~ / ,. j :· • 0
;/
. Not~/~Y~fnon-b~~·;·.-w·c{~~y; · Pa.··
. ~ .... . ·' "'"'. . . My Gommts·sio'n ,~~pfres::Feb •. 10, 1973
. ........ 9.6.5. MGK~.c:ui Av~.nue ............... . (Street Number) · · · · ·
.......
· .. · .... .' . · .. ' .' .. ·. D.ono:r.a, . Pa ~'.-....... .' :· ......... .
(Cit_y or Town.and. State.),
.;.·. v .... ' ~-(""i ~ • •• •
with iaw on this Having been ·duly• sworn· accordmg to law, I do hereby certify that the above appt·aisement is made in confot·mity
................ ·: .... · .. ~0/Y ..... day of ........ -~.·.· .... : ......... : ........... , 19 .. ?/ ~
,., . . ' ................ r?'.P~~: ... :~ ·--~~ ....
• I • ~-~r·_, . · ApprRJser
In the event that a~y futut·e interest in· this estate is transf~lTed in possession 01' enjoyment to ·COllateral heirs of the decedent after the
expiration of any _estate foi· life or for years, the Commonwealth hereby expressly reserves .the right to appraise and assess transfe1: ·inheri-
tance taxes at the lawful collateral rate on any such future interest. · · ·
REPORT OF THE
,I, the undersigned duly. elected Register of Wills in and for.· .............. U;._ County, Pennsylvania, do respectfully
report that I have allowed debts and deductions in the amounts-claimed liy deponent, se items where a greater or. lesser amount .
Dated: .. ,· ....... §-:.!J.-.'Jf ......... · .. , .. :~........ ·······' ... ~.\.{ ... ~~~--
is set forth in the last column to the right in said schedule above!· which greater or.les r am~--~-t rep se_n~~-the sum allowed as a deductio~. ·
. · Register of Wills ·
-----
-:· -,· . . ...
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. --,· .. " · --F~rm No. RCC-62 (7~s9) '' ,. ·-... -. ? ·--
·.· --~ · :: . . Will . . !No.' .......... Year .. ---'· ~I . · . . . Admimstrabon S ( •._. -.. . --: ''ii ' ·'· ~' ·... ...
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IN THE
·:_,: ~M;~ T'rER OF THE APPRAISEMENT
OF THE
ESTATE OF
. . . . :. ; .. C .•.. Elain.e. Huh:t:a ....... , ... .
Deceased
Late of .. , .. DPnora .................... .
County of .. W9-~hington ............... .
Commonwealth of Pennsylvania
"' ...._ ::;£ ::0 -...J • !
REPOR't; 1\:INEP APPRAISAL~ G"') c -r, :-.:: -en ,.,., f== -Ct>(n-r.:::o' 2--J_ --) rri J 1i .::._, :;... r-
1 ~ ,-0 ~0 "-TJS.: ~ ~ 5;
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Geo •. O; Frazier
Attorney
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COMMONWEALTH OF PENNSYL VAN lA
DEPARTMENT-OF REVENUE.
BU.REAU 0~ COUNTY COLLECTIQNS
INHERI'TAtkE -TAX .D!VISION
NOTICE .OF FILING -.OF A_PPRAISEMENT
Ea1:1rtrd Hubra-· Husband
t.,
"IN YOUR REPLY PLEASE
REFER TO
In Re : Estate . of_. ---=E:::l:::::a:.:in=e~~~~ ;.!.:.· ·-=HC!!u~hr~a=-------'----..,...--
_ _;__....._ __ 1.;..;.i.T::::.~s::..:, h:.:.:l=· nc:.~:gt::.;::.;:o::..:;n=-',_,...----County -File ·No. · 63-71-169
Dear Mr. Huhra,
you are hereby no+.. i fie d that the _· '7'1':""--ToO:r-Ti:,~;g~in::; .. ~a:::l=--··--------'--..,....----
appraisement in .the .estate of . Elaine (!!;. Huhra
has peen filed in the office of the Register of Wills qf Washington
County qn May· 11 · 19..11: •. Said appraisement r~flec~s ·the·
followin·g valuations:
JT.-~ ~~---~--~~3~.5~0~9~eo~o~·-----
Personal Property __ ~-~-~----
T r ans fer s ·--..,..-----::--::-:-::-....:,....,,---.,....-----,-
Total· ___ _;__~----~~3~,L5~00~.0~0~-'-~--
· As to ~uch t,ax. that is paid within three months· fro~ date of
death, a five ( 5%) percent discount is allowable.. As to any :tax that
remair!'s unpaid after· one year from date. of death, interest at the· rate
of six (6%) percent per annum·_ is· charged:.
Any party in interest who is aggrieved by an appraisement may
appeal therefrom as .provided by law.
Date ----=Ma=Y__:_·..::::!4:.z.,--=1~97.!....:1=---------"--
DATE OF DEATH: January 3, l971
Note: This is not-a bill.
Signed --~-(/~ fl+<~. '
Title ALFRED IDSI, APPRAISER I
J
,RCC-39 (5-68)
' COMMONWEALTH OF~ENNSYLVANIA
TRANSFER II)!H,ERITANCE TAX
RESIDENT DECEDENT
Estate of Huhra
(Last Name)
EJajne
(First Name)
c_
(Initial)
SUMMARY
DATE OF DEATH 1-3-71
REPORT OF .INHERITANCE TAX APPRAISER
......
FILE NO. 63-71-169
I, the undersigned duly appointed Inheritance Tax Appraiser in and for the County of ___ W_a_s_h_in__:gt~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 Qpposite each·iJ~.!n_in the last column to the right in Schedules "A", "B", "C", and "E".
Dated: ___ !11_a..,_y____,_4...._,_1_9..:....7.:....1 ____ _
REPORT OF THE REGISTER OF WILLS
INVENTORY
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Scliedule C)
VALUE AS REPORTED VALUE AS APPRAISED
$ $~-----~~--
VALUE AS REAPPRAIS~ / ~ .
$ . ~~
-----------+---~r 66 Go Joint-Held Property (Schedule E)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDU-LE F)
CLEAR VALUE OF ESTATE
Valuati:on of life estates ot"'-r
annuities ...................
EST ATE TAX ASSESSMENTS
FOR USE OF REGISTER ONLY
Tax on·$
Tax on$ 7')~ I'lL
Tax on$
Tax on$
Tax on$
$
I $ I
.>
COMPUTATION OF TAX
2% $ cw $ L.c; 21
$ 0
-~
10% $
15% $
Exemptions •
Total Estate
·TOTAL TAX
~
$
(*) As evidenced by Charitable
Exemption Certificates issued:
by the Secretary of Revenue.
Less tax previously paid
BALANCE
Less 5% of tax if paid within
3 months after death
BALANCE OF INHERITANCE TAX DUE
Add interest at rate of 6% from
-----to -----
$
$
$
AMOUNT OF ESTATE TAX ASSESSED $------+--
Estate tax paid $ ____ __;____. __
BALANCE DUE
Add interest at rate of 6% from
-------lO-----
$ ______ ../._ __
$ -------+---
TOTAL TAX BALANCE $ ------+---
PAID $-----~--
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.
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Administration ( No.
IN THE
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MATT.ER OF THE APP~AISEMENT
Of THE
ESTATE 'OF
Elaine c·. Huhra ................. ················· ......................... .
Deceased
Late of ...... J~onor.a ......... .
County of Wa,~_tt:il:lgt. s>n. ..
Commonwealth of Pennsylvania
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REPORT AND. APPRAISAL
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DEPARTMENT OF REVENUE
BUREAU'OF C.Q!JNTY COLLECTIONS
HARRISBURG, PENNA. 1 7 1 2 7
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE ··-········MQ.y .... 4., ..... 1.971 ...................... : ................... .
COUNTY ............ W.a.sh.lngton ..................................... .
FILE NO •........ ?.?..:?.!:::::!.§.9. ......................... -................... .
Whereas, ................................................ ~.~~.~~.: .. ~:~:~ ..... H~.:r.~ ..................... ~ ........................... late of .................. P,:~m.9.~.~··;·····································································
in the County of ......... : ..... , .......................... W~~.h.i.ngt.on ............. : .............................................. Commonwealth of Pennsylvania, having died on
the ....................................... thir.d.. ....................................... day of ...................... J.an:ua.rY: ............................... 19 ..... 7l, seized and possessed of an estate
subject to Inheritance Tax under the laws ()f the Commonwealth of Pennsylvania;
Therefore, I, · ....................................... ~~!..~.~ .... ~?.~~ ....................................................... :, an appraiser duly appointed according to law,
having been designated to make a fair and conscionable appr~isement of the sai~ estate, and to assess and fix
the cash value of all annuities and life estates growing out of said estate, hereby file the following appraisement:
In the event that any future ·interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for Ufe or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future interest.
Description of Aaset ·
JT. HELD:
S~ee copy attached to apPz'aisement
total
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Unit
Values
$
Appraisement
· Made for Inheritance
Tax .Purposes
3,500 00
3,500 00
Having been duly sworn according to law, I do h~reby certify that the above appraisement is made in con-
formity with law on this················~····· day of ·······.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·.·~.·.·.·.·.·.·.·."::5.?~.::::·.·.·.::·.~·~
• : Appra1ser
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RESIDENT INHERITANCE' TAX APPRAISEMENT
Estate of
........................ ELAIJ.IJ"E .... C .•.... HUHRA ................................................. .
Deceased.
Late of
DONORA ........................................................................................................................
Date of Death; ............ J:::-:3.:::-:Zl ................... : ........................... ..
Appraisemel!t Docket Vol., .' ............ d. .. ¥.".. ...................... .
Page, · .. /..~ .... 7. .. =4. .... N~ ... ~?..::.7~.:::J.:~9. ............. .
Filed in Register's Office, ..... ):1~Y. ... 4. ..... .' .......... .19 . .7~ .. .
Amount of tax due, $ .................................................................... .
DEPARTMENT. OF REVENUE
Received,·
Examined and Approved,
Wrote abo.!lt Appra.isement,
Appeal f"om Appraisement,
Entered and clrorged,
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.. Register· of .. Wills·.··. . · /, . : · · . ·· .:~-, .... *:~:, ., .. ,. _
Washington .CoUfity·Court House~.: · r ,~ '·;. .,:.· .. •, -"';' · · ;Wa_~hington~ PE!nn~!~W}nia:~ ~~5301"'; · ·• ..... . . · •· ··."' ·· ·· --~~-
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. .; ;Re : i~ Estate' ·of ·El~::,;;-' e ~~:il~~: ~ ,!;~ ~ ~ ~ • ' of"'\; ,;... -.. ... .. ~ ... .. ~ Fi!~ No.· 63-71-169 . l ~. ;_ ·-'/· ·
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. . ( --Pe~ Mr .• ·Mat!nb: . ' ·.
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Oil June.~ .lJ_., '197t,_ ,)'os~ph ~F·. Shamay~· As.;iatant. :Directo~J·
for Taxation, of this Bureau.,. ·advised 'Geo%-ge 0. Fraziter;··Attorney .
. : for ·the estate .. ; ~hat the Pr9test has ·bee'n Sust·ained,.
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. ·.:Accordingly, ·you· are authori~~ed to amend·· the :record
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·of-this estate to conf9rin· therewit}l .... ·· · · · . . ; .
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Robert L. S¢hrif1;., Acting Chie'r
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· .. C.:C. Frances Leo·"
4 Chief Appr!'l.iser~
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Peter Capa,t,aides t. Director .
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George -0. Frazier, Esquire
Thanas-Frazier Building · ·.
Donora, Pennsylvania· 15q.33
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Estate ·of· Elaine· c. Huhra
File No;·. '63-71.:.169 ·
County-~f Wash~PP
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,The· .Inheritancfr-TtU: Protest. Board of the Pennsylva~ia
·Department .of Revenue met o~. the 4th day of June, 1971, and · f
considered the ·Protest filed in the above decedent's estate.·
· '~-·The decision of the Board' follm~: ,-. _ -· ·~ · •. .. . . -,:
The Pr~test filed by the Commonwealth 'of'Penrisylvariia l • •}-• • ·-in .the above-cap~ioned-estate ~n l.fay 19, 1971, .is hereby s:us..-
<· . • 1 tained. The. family_ exemption is not a proper deduction in the
·. ": · :instant case • . : ·. · . · ... _ ·_ .• · · :; :. ·. . · .. . . ...,
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J.oseph F • Shamay, : · .
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-For.~-~ .Peter Capataides; Direct~r ; ·< · :_ bUr.eau, of County Collection's
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· File No. ·63;..7l.;.i69 .
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE~
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
1712"7
. . ~ (' '·· ~ l'·'!B.y 19'' 1971'~
Inheritance Tax Protest Board
Bureau of Cmmty Collections
Departmer:t. ·of Revenue
Harrlsburg, Pennsylvania
Re: Estate of Elaine C. Huhrn
File No. 6.3-71-169
Cot.tlTcy of 1Iash:Lngton
Gentlemen:
"-. PUrsuant to the provisions of Section 1001 (l) of the Inheritance and
Esbc'.~<l'ax Act of 1961, a PROTES'I' is filed against the action of the Register
of [rJB'!:i:s,:~"fl_j:: \tfashington County on Hay· J_,_., 1971 allm·rin[-:: debts and deciuctions,
including tl12:;: _family exemption, clalmed against jointly ()h'110d property in the
Elaine C. -IIuhr~&. estate.
A reviev; ·'~,.pur re~ord dj:sclo~es that the decedent died on January 3,
1971 possessed solely of a parcel of real estate located in Donora-; Pennsyl-
vania ·ovmed jointly '-rj_:th he!' mother, Sara Hauck: as tenants .hi.th the right of
survivorship. On Hay 1;~ 1971, the Commomv-ealth Is <:.ppra.iser appraised this
parcel-of nial.estate at\pne-half value or ~;3,500.00. P~otest~nt contend~h~ Register of ':-lills allu,\rance of debts and
deductions \•!Cls improper unl~ss the Joint tenant, Sara Hauck, actually paid
these items; furthermore, the funeral expenses, i:f allo~·red, 1•rotlld. ha. ve to meet
the test of reasonableness uithin the meaniP..g of the l%1 Act.
In addition, the family exemption claimed by decedent's husband, Edl·ra.rd,
is not a proper deduction in this estate tmder an;)r circ1..1.rnstances because the
exemption cannot be claimed against jointly m,med property. See Stevens 1 Estate
·4?;h Pa. 259. .
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FOR: Peter Capa taicleG) Dj_reytor
Bureau of Count~" Colle¢tions
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J.'Ir. Russell L'a.rino, Register of Hills
Honorable Vincent Dopko, Deputy Attorney Genera,l
1-Ir. George 0. Frazier, Esquire
Thomas-Frazier Building, Donora,_Pennsylvania 15033
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