HomeMy WebLinkAboutOC1971-0183 - ESTATE OF VIEHMANNRCC-134 ! t-~9) ,
t014MON_WEAL.,H·OF. ~fiNN.SYLVANIA
DEi'-ARTMENT OF REVENUE ..
BUREAU OF COUNTY COLLECTION-S
INHERITANCE TAX DIVISION
OFFICIAL NOTICE OF INHERITANCE TAX
APPRAISEMENT AND ASSESSMENT OF
ASSETS NOT SUBJECT TO ADMINISTRATION
j
TO: MISS EMMA ~f. VIEHMANN
730 ALLISON AVE1~E
Dote: --~J:..!:a~n~u:!.!:a:!:.:!r:..Jy~2~5Ll,"'--"'1!...09z.J7ul"'----
. County ____ W_a_s_h-=i=n:.~;gz..:t:..:o:..:n:=--___ _
_ ___;;V/;.;;;;A=S=HI:;;;.:;N~G;..;:T;...;.O~N..~., ...;P;;..;;E:;;.;;NN=S~YL:;;..V~A.;;;;;.N.;.;;;I;.;..A_...;;l5 301 County File No. _________ _
Bureau File No. U-//-/c:P-.3
We have received notiC'e that,~tXKli~XXXxxxXXXXXXXXXXXXXXXXXXXXXXXXXXXX
on January 6 · 19_7]_, you came into ownership of certain property through ~ OC
~~ transfer from, BERNARD M VIEHMANN, deceased.
Under the Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania such transfers are taxable
and the liability for the payment of the inheritance tax due is imposed upon you, as transferee.
The property on whr~h tax is hereby ~ssessed·consists.of: Jt. U.S. Series "E" Savings Bonds,
held in the names of MISS E'MMA M. VIEHMANN or BERNARD M. VTEHMANN, he]d jn
SAFE DEPOSIT BOX IN THE PITTSBURGH NATIOANL BANK, WASHINGTON OFFICE, WASHINGT~N
PENNA. In he names of BERNARD M. or EMMA m. ·or WILLIAM Me. VIEHMANN. 5-$50
bonds pur from 3-44 to 12-44. Balance as of date of death, $442.38.
appraised by the Commonwealth, as of the date of death, at $ --=4~4~2:..:•:..:3~8:::..._ ___ _
50 % of this amount is taxable at the rate of 15 %
DATE OF ASSESSMENT
TAXABLE AMOUNT
LESS: ALLOWED DEBTS
NET TAXABLE AMOUNT
AMOUNT OF TAX DUE
D If you pay the above amount within three (3) months
of the date of death· of the decedent, or on or
before ·April 6, 19 71 you may deduct a
· discount of _5%. of the amount of tax ~ue, or
0 This tax became delinquent, fifteen (15) months
after the date of death and, in addition .to the
tax, statutory interest at the rote of 6% o_f the.
tax per annum is also due as of *------
19 __ in the amount of
*If the tax is not paid by the above date additional
interest is due at the rate of 6% per annum unti I
paid
TOTAL AMOUNT DUE
ORIGINAL ASSESSMENT AMENDED ASSESSMENT
$ 221.19 S--------------
33.18
·1.66
$ 33.18 $ =================
ASSESSED BY:--------"~--'---------
(Agent for the Commonwealth)
INSTRUCTIONS TO TAXPAYERS
7!(~.¥
fJJ. ~l S:Pv .
j_d. 1~1971
To insure proper credi.t to your account
this Official Notice must accompany
your payment. Mai I or bring it to:
Alult:a~·w tri!J,a Ls!E -.tJ1,:,1 ~·,L. ~·.
. (;Omn HOUSE
WASHI~IlGn:m, PIE!~NA. 15301
If you have already paid this tax to an executor, administrator, attorney or oth'er personal representative of the·.· ..
decedent for forwarding to the Coinmonw~alth, list below the date pai.d, ~allJe and address ohh.e-pers~n· to.whg.m« ..
you made· payment, their official title and the' amount.· . · . · · ·;· . , · ·· '.·,,;.! •.n ·.' ·· ' ',,.--:-;;, ' .. -.~ . ,., ..... · .... ·.··~1 ... _~-.• -~!'•.'(-~;·~
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Date Paid Name and Address of Payee ·-OHi~i.al litle.•
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 deductions against the gross value.of,the.-proper.ty in the computation of taxdue ... H a~y
such expenditures ~m-eet all of the three 'follo..:..ing~ tests, it is recommended thqt you _itemiz~ t~e paymer:Jts b~low.,
execute the affidavit, and return this notice. The Register of Wills will exar;nin.e,the.debts _cl.air:ned one! allow.
those which he determines to be proper. The tax will then be recomputed and you will receive an amended
assessment of tax ..• ·. , .. . •, ·.. ~' ~-..
THE THREE TESTS WHICH MUST BE MET ARE THAT:
'l_-.You.wer; p·ersona·(ly legally responsfbfe' for thesedeb·t~, .an~d--·-_,_...__;........,..._ .. ·-
2-You actually paid these debts out of the account or property described above and.can furnish-proof
.of such payment, if required, and . . " . . . . .. .
3-These same debts are not al~o clai~ed, for tax purp·oses, by-an e~ecu.tor~-administr-~tor or other
personal representative of the decedent handling the administration of the general estate pf the .
decedent or any other transferee. · · · · '
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SCHEDULE OF DEBTS
Date Paid Name of Payee Description of Obligation Amount Paid.
·.r·· -..... _;
,_.·
...
TOTAL .. $
(attach separate sheet if required)
·COMMONWEALTH OF PENNSYLVANIA)
SS:
COUNTY Of ______________ __
I, hereb~ certify th~t: t.h.~ f~r:eg~ing ·is.o ·just a.nd 'tru·e· st~t~m~nt ~f
funeral expenses and other debts of the decedent, , for which ·I
was legally responsible and which I did 'pay out of the prop~rty ·her.ein taxed. I further certify, that to the
best of my knowledge and belief, these same debts will not be ·claimed by any other person, for inheritance
tax purposes.
SWORN ANDSUBSCRIBED 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 $ --------o
' Date of Approval: _______________ __
Register of Wills
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BUREAU OF COUNTY COLLECTIONS
HARRISBURG, PENNA. 7 7 7 2 7
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE ...... Fe.br..uary .... 22.',. .... ~9.7.1.: ................... .
COUNTY ........... W.9.:.l?..h.;i,pgY..9.P: ...................................... ..
FILE NO ............. ?.?:.?.~=~~?. ............................................ .
Whereas, ................................................... Bernard .... i.tiehmann.: ...................................... late of ..................... Wa.s.hington. ................................................... ..
in the County of ....................................... Washington ............................................................... Commonwealth of Pennsylvania, having died on
the .................................... ~.m.h .......................................... day of ................................. cl~DJ¥.!·.IT. ..................... l:9 ...... 7J.., seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore, I, ................... ~ ............. ~~ .... ~.9.~.~ ............................................................... , an appraiser duly appointed according to law,
having been designated to make a fair and conscionable appraisement of the said estate, and to assess and fix
the cash value of all annuities and life estates growing out of said estate, hereby file the following appraisement:
In the event that any future Interest In this estate Is transferred In possession or enjoyment to collateral heirs of the decedent after
the expiration of any estate for life or for years, the Commonwealth -hereby expressly reserves the right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future Interest.
Description of A11et
Jt U s;.series "E" Saviru!:s Bonds held in the names of MISS
EMMA M VIEHMANN OR BERNARD M. VIEHMANN. held in the SAFE
DEPOST BOX IN THE PITTSBURGH NATIONAL BNK~ WASHINGTON OFFICE
Unit
Values
WASHINGTON, PENNSYLVANIA. In the names of BERNARD M. OR EM}IJA M. OR
\viLLIAM MC. VIEHHANN. 5-$ _20. bonds_Qur from 3_-:M:_ to 12-44.
$
Appraisement
Made for Inheritance Tax Purposes
----------~B~a=l~a~n~ce~a~s~e~f~d=a~t~e~of~d~e~a~t~h~~$~'~•'~~a~~.3~8~----------------------;-------~--~44~2~~·~·~ ~3_8_
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Having been duly swo.rn according to law, I do h~reby certify that the above appraisement is made in con-
formity with law on this .......................... ~.:1 .. (;( ................ day of ....... ::::::::::::::::~~·.·.;J:;;;z;;::::::·.·.:::::::::::::::::·.·~~·.:
. ..m .. -."1"~-.-~.. / Apprmaer
................................... 0...~ ................................... , Penna.
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.: ........................... W:~I?.hi,n.gt.q.n .................... :................... County
. . . RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
Bernard M. V :Lehmann
Deceased.
Late of
.................. ~<:l.S..~~.'>.r.l. .................................................... ..
Date of Death, ................. J:-:-::f>::-::7.~ ............... · ............................. .
Appraiseme11t Dock.et Vol.,
Page, .... 9.?..~7.~::~.?.?. ........... ..
Filed in Register's Office, ..... 1:'7.~9. ........ ??. ............ 19 ... 7,;1, ..
A1n0unt of tax dtte, $ .................................................................... .
DEPARTMENT OF REVENUE
Received,
\ -·
,. Examfned a,nd Approved,
Wrote abo.;tt AppraJument, ··: ..................... ..
Appeal f1'om Appraisement,
Entered and charged,
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In the Court of -Common Pleas
of Washington County, Penna.
Orphans' Court Division
No. 63-71-183
IN RE:
ESTATE OF BERNARD
M. VI EHMANN,
Deceased.
PETITION IN AN ESTATE OF LES
THAN FIVE THOUSAID ($5, 000.00
DOLLARS UNDER ART. II., SEC.
202 OF THE FIDUCIARIES ACT
OF 1949, P.L. 5L2, ~S AMENDE
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JOHN SOLOMON 'f ~ .. ~
ATTORNEY AT LAW ~~· .. C"-~ .. ,.
WASHINGTON. PA. 15301 --
420·423 ;A;I;ON ;j17?7
--:1
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IN THE COURT OF COMMON PLEAS OF_WAS~INGTON COUNTY, PENNSYLVANIA.
ORPHANS' COURT DIVISION
IN RE: )
.)
ESTATE OF BERNARD )
) No. 63-71-183
M. VIEHMANN, )
)
Deceased. ).
PETITION IN AN ESTATE OF LESS THAN FIVE
THOUSAND'($5,000.00) DOLLARS UNDER ART~
II., SEC. 202 OF T~~-FIDUCIARIES ACT OF
1949, P.L. 512; AS AMENDED
j. • • • TO THE HONORABLE, THE JUDGES OF SAID CQURT: .. . '
The Petition of Florence· H.: Reed, Administratrix C.T.A.
• • , I 1 ~ L
of the Estate of Gertrude H. Viehmann, by her attorney, John
Solomon, Esq., respectfully represents:
1. That your petitioner is the Administratrix C.T.A.
of the Estate of Gertrude H. Viehmann, deceased.
2. That the residence of the decedent was 412 Leonard
Avenue, Washington, Washington County, Pennsylvania.
3. That the decedent died January 6, 1971, at
Washington, Washington.County, Pennsylvania, and was seventy-two
( 72) ·years of age. That Gertrude H. Vie hmann died March 9, 1971 ,
at Washington, Washington County, Pennsylvania, and was sixty-
th*ee (63) years of age. ·
4. That the estate of the decedent is in a small
amount, not sufficient to warrant administration and filing of
_inventory, account and audit petition.
5. That the estate of the decedent is composed en-
tirely of personal property, being the following named ~tocks:
Al03601
W826-277 -
All7458
1 Share -C-Trans World Airlines, Inc. )
1 Share -C-Trans World Airlines, Inc. ) $ 41.25
1 Share -C-Trans World Airlines,. Inc. )
NX103i06
C0139655
C0116290
CU56683
'CC017004
NC0204407
NC0256077
NC0295434
NC0379S56
NC0243220
NF143599
heir:
3 Shares -C-Niagara Mohawk Power Corp. )
1 Share -C-Niagara Mohawk Power Corp. )
2_Shares -C-Niagara Mohawk Power Corp. )
1 Share -C-Niagara Mohawk Power· Corp., )
113.75
4 Shares -C-The Cincinnati Gas & Elec. ~o. )
1 Share -C-The Cincinnati Gas & Elec. Co. )
1 Share -C-The Cincinnat.·i mts ·& Elec. Co. )
2 Shares -c-The Cincinna't'i ·Gas~& E~ec :0 co. ) . 501.75
9 Shares -C-The Cincinnati Gas & Elec. Co. )
1 Share -c-T~e Cinci1~n3:~~ Gas & -~l~c. Co •. )
' .. ,~ "\· t, .... " \ •• • •
4 Shares -C-Northern Na turai· Gas Co.: \t ·~' "205 .• so
7 1/3 Shares Glen•Alden ' .. . ,; .\.
TOTAL
:-· t , 370.33 .--~__;,ilo..,•·
$ 3,736.84
6. That the decedent left to survive him the following
NAME AGE RELATIONSHIP ADDRESS
Gertrude H. Viehmann Sui Juris Widow 412·Leonard Avenu
Washington, Pa.
And furthermore, there are no other heirs who have and
assert a claim for the share of the estate. of the decedent.
7. That your petitioner .is sui juris.
s. That there are no creditors of the estate of the
decedent. . /
9. That this Petition for settlement is made pursuant
to the provisions of Art. II. Sec. 202 of the Fiduciaries Act of
1949, P.L. 512, as amended, as Bernard M. Viehmann, deceased,
domiciled in the Commonwealth of Pennsylvania, in the County of
Washington, and leaving an estate composed of stocks of a gross
value not exceeding Five Thousand ($5,000.00) Dollars •
. . ..;..""
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WHEREFORE, your petitioner prays your Honorable Court
to enter a Decree of Distribution of the stocks without further
notice or with such notice as your·· Honor~ble Court may deem
necessary and· without grant of letters testa.mentary .'
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COMMONWEALTH OF-PENNSYLVANIA )
. ) · SS:
COUNTY OF WASHINGTON )
Before me, the undersigned authority, personally
appeared· FLORENCE'H. REED, Administratrix ~.T.A. of the
Estate of Gertrude H. Viehmann, deceased,
, who, being duly sworn .according ----------------------------
to law, deposes and says that the facts set forth in the
foregoing Petitio_~n~----------------------------------~----
ate true and correct as she verily believes.
Florence H. Reed
Sworn to and subscribed before me
· · t-his 27th day of October 1971 ~-fJ_ --~:;<~~~AI.J
.::'l . ~....._ """"""' ;::: ;5 ~~RLENE NICHOLAS, Notary Public
"'.::'" ~ My Commission Expires January 17, 19~ ~ \.I•::{:S ..._'";~ Washington, Washington County, Pa.
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•t IN THE COURT OF COMMON.PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA.
ORPHANS' COURT DIVISION
IN RE: )
)
ESTATE OF BERNARD )
) No. 63:..71-183.
M. VIE~NN, )
)
Deceased. )
DECREE OF DISTRIBUTION
·~, .
AND ~OW, this~ day of. M~y, 1972, the foregoi:ng
Petition for settlement of an estate of less than·Five Thousand
($5,000.00) Dollars, having been ·presented in open Court and upon
consideration thereof and upon motion of John Solomon, Esq.,
Attorney fo~ the Petitioner, it is ORDERED, ADJUDGED a.nd DECREED
that the stocks listed in ·the withi~ Petition, having' a total
value of .$3,736.84 shalf. be distributed· in the followlng manner:
TO: Florence H. Ree4,.Administratrix C.T.A. of· the Estate of
Gertrude H. Viehmann, deceased, with authorization to transfer
said stocks to Florence H. Reed,·sole heir of the Estate of
~ertrude H. Viehmann~ deceased. • .
. BY the
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In the Court of Common Pleas pf Washington County, Penna.
Orphans' Court Division
No___..__63-_7_l_d_83
IN RE:
ESTATE OF BERNARD
M. lliEHMANN,
Deceased.
AMENDED DECREE OF
DISTRIBUTION
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'$ ~~~ ':>i~ ~~~ JOHN SOLOMON V ATTORNEY AT LAW
~~,-WASHING~PA. 15301
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IN THE.COURT OF.COMMON PLEAS OF WASHINGTON COUNTY, PENNSYlVANIA.
ORPHANS' COURT DIVISION
) ' IN RE: '
.r ) , ..
Estate of BERNARD )
~ ~ ,.,...& ) No. 63-71-183
M. VIEHMANN, )
) . '
Deceased. )
AMENDED DECREE OF DISTRIBUTiON
..
AND NOW, . this '2., Jjti day of · c:?c;t:. , 1972 '· the fore-
going Petition .for settlement o.f an estate· of~ ·less than Five.
' Thousand ($5,000.00} Dollars_,· h~ving been presented in open Court,
and upon consideration thereof and upon motion of John Solomon,
Esq., Attorney for the Petitioner, it is O_RDERED, ADJUDGED and
DECREED that the stocks listed in the within Petition, and
the $25.00, Series E United States Savings Bond No. Qll8181156E
having. a value of $47.04, . th: st<?cks and bon'd having a total
value of·$3,783.88 shall be distributed in the following manner:
TO: Florence H. Reed.; Administratrix C.T.A: of· the Estate of
Gertrude H. Viehmann, deceased ;-Jwi th author iza't ion ~to trans fer
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said stocks and bond to. Florence H. '':Reed,' soi."e heir of the Estate
I • ~. ~ jo.·
of Gertrude H. Viehma~n de9~~~e~., .••
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By the Court, ~ ·-~.... l ~/ t -: ~.
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