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Home My WebLink AboutOC1971-0262 - ESTATE OF PAYANOFFI Fonn RCC-2 • DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG, PENNA. 77 12 7 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE ................. .H.a.r.C.h .... .ll.., ...... J.~.7.1 ........... . COUNTY ................... .w.~.~p_!.:~):g_t. .. 2..~ ...................... . FILE NO •.... §.~.:: .. ?} .. ::.~.§ .. ?. .......................................... . Whereas, ..................... J..o..bn ..... P.~.Y-~.PQ .. :f..f. .......................................................................... late of ....................... JJ..~.r.rt.l~YY.i.l.l~ ................................... . in the County of ................. .W.a.s.h.ingt.o.n ............................................................................ Commonwealth of Pennsylvania, having died on the .................... .3.0 .... th ...................................................... day of .......... January ...................................... 19 ..... 7.1, seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, ................. Fra.nc .. e.s ..... L.e..o ........................................................................ , 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 Asset JT. HELD Jt. Savings Account #75•003400-1, held in the UNION NATIONAL BANK OF PITTSBURGH, PITTSBURGH OFFICE PITTSBURGH PENNSYL\T.ANIA. In the_name.s. Unit Values $ Appraisement Made for Inheritance Tax Purposes of JOHN PAYANOFF OR MRS, CARROL ;.nwlF.:.&.:..a.:~..~F.~M~~~-"'-O_ll.c...e=n=e=d:...1"...t.~~--i~---llf-----+- l-4-71. Balance as of date of death, $4,897.33 4.897 33 To_t_al 4 897 1.1 ........ WAS.HlNQ'J'QN . ......... County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of JOHN PAYANOFF Deceased. Late of BENTLEYVILLE ··•·····································•····················································· Date of Death, ..... J.anuary .... 3.0 .. , ...... 1.9..7l ..... Appraisemel!t Docket Vol., Page, 63-71-262 Filed in Register's Office, .. Ma.r.c..b. .... l..l. .. ,.J9 ...... 7.l Amount of tax dtce, $ .................................................................. .. DEPARTMENT OF REVENUE Received, Examined and Approved, Wrote abo.ut Appra.isement, Appeal j1'om Appraisement, Entered and charged, !r • , . .-" COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE HARRISBURG RC C-43 (4-69) NOTE: TO BE SUBMITTED IN TRIPLICATE Pennsylvania Department of Revenue Bureau of County Collections 26 S. 4th Street Harrisburg, Pennsylvania Dear Sir: Pursuant to Section 742, Pennsylvania Inheritance and Estate Tax Act of 1961, we herewith submit the following report: NAME OF REPORTING FINANCIAL INSTITUTION The Union National l3cmk of' Pittsburgh ADDRESS P • 0. Box 817, Pittabargh, :Pa. 15230 ACCOUNT NO. OF JOINT, Att: George K. Steinbaugh, Ass•t Vice President TRUST OR INVESTMENT DEPOSIT 175..003400-l(So.vinga) NAMES ON ACCOUNT John P•~anotf ORINVESTMENT __________________ ~~~~----o-r ________ ___ Mrs. Carol Deems J ~ r~ DECEASED JOINT DEPOSITO_R_, ____ J_o_b.D_P•_.,&J_no_t_t __ ~.::::;_, ___ -c__ /{~ TRUSTEE OR INVESTOR ~ \.._./" dJp. ADDRESS ANDCOUNTY ____ 2_2_3_J_o_hn_s_w_n __ Ro_~~•_h_n_t_l~e~~---o~,_P~a_.~l~5)~l~4 ______ __ < DATEOFDEATH _______________ J_an __ WU7~~~~'-l~97~l------------- SURVIVING DEPOSITOR, BENEFICIARY OR INVESTOR _______ Mr __ s_. _ea_ro_·_l_D_e_ems __________ _ ADDRESS ____ 22_l_J_ohn __ e_~_-_~ ____ ,_B_en_tl __ eJV __ ~ __ e_,_P_a_._l_5_~ __________ __ RELATIONSHIP TO DECEDENT DATE DEPOSIT OR INVESTMEN'::'T _____ J_amt.a.17_· ---- 4 -, _l_97_l_v ________ _ WAS ESTABLISHED------------------ Daughter Presidct TITLE BALANCE, INCLUDING INTEREST 4,89"/.)) '/ DUE, AT D~E OF DEATH$ _______________ _ (, 'fd 11, j 'I 'f. 3 .J " ~ f.J, Jf t{; J'fo ~. --:f';y, t.'l BENTLElVILLE OFFICE I I ; ' .... .. .. """" ' ', , ... \. RCC-134 ( 1-69) ~. "' COMMONWEALTH OF F~NNSYt.VANIA •''DEP~A~TMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION OFFICIAL NOTICE 'OF INH'ERITANCE TAX APPRAISEMENT AND ASSESSMENT OF ASSETS NOT SUBJECT TO ADMINISTRATION TO: MRS. CA!iO!; DEn•IS 22, c16IHID~OH ROf~D B~N1'U:Ivi:LlZ, PENl~ILV1-uU1t 15314 County File No. _________ _ BureauFileNo. ~J-7/-~&0(. through transfer from JOHN PAYANOFF, 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 which tax is hereby assessed consists of: Jt. 5avtngs Account t¥75-00,4004; lmid b1 tl.e tJN!ON NNt':WNMJ B:tNK OF PP!''l'SBYOOH, PF.r'fSBURGH OFFICE, PITTBBIJRGH1 p,g;w.J:ISYLV!J!Lt. ln the names or J01m PAYJnqoFF Chi: r-ms. CAHOL t1EEN5 Opened 1-4-71 BalAnce as of date o! deat:rt, $4, ~?'?.50) appraised by the Commonwealth, as of the date of death, at $ 4 g77 .:;:; lOO %of this amount is taxable at the rate of 6 % ' DATE OF ASSESSMENT TAXABLE AMOUNT LESS: ALLOWED DEBTS NET TAXABLE AMOU.NT AMOUNT OF TAX DUE 0 If you pay the above amount within three (3) months of the date of death of the decedent, or on or before A ~ ~0 19~ you may deduct a discount of s'<:t ~ amount oftax due, or 0 This tax became delinquent, fifteen (15) months . after the date of death and, in addition to the tax, statutory interest at the rate of 6% of 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 until paid TOTAL AMOUNT DUE .... - ORIGINAL ASSESSMENT AMENDED ASSESSMENT ----li+·~:_ __ _ -7 t t? _ ___ ._L:._ ____ _ $ 293cS4 $ -==:::::t.l::::::::~=&,=. =() 6====== APPRAISED BY: /. . / / · -i / ASSESSED BY: \ --/·.,.;:,,/·:c./." 1). ---·--------------(lnhentance Tax Approl,~er) (Agent for the Commonwealth) INSTRUCTIONS TO TAXPAYERS Make checks or money orders payable to: £ "'/~oo ~~ /0 /f?/ ~c..-/~/,( tJ ".:?I To insure proper credit to your account this Official Notice must accompany your payment. Moil or bring it to: --~11l r011 l cou.~~ .. ~~P v~., WASHINGTON. PtNNA. "ib301 If Yot! have already paid this tax to an executor, a4Jninistrator, attorney or other personal representative of the deceCien(fo"r forwarding to the Commonwealth, list:belo;)he dote paid, nome and addres~A~f th~ person to wh~m you made payment, their official title .. and the amount. · · · -·.A · '• Date Paid Nome and Address of Payee_ .. ·officio I Tit!.~ Under certain circumstances, 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 property in the comp4tation of tax due. If any such expenditures meet all of the three following tests, it is recommended that you itemi;e the payments below, execute the affidavit, and return this noiice. The Register of Wills will examine the debts claimed 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: l-You were personally legally res-ponsible for these debts, and 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 also claimed, for tax purposes, by an executor, administrator or other personal representative of the decedent handling the administration of the general.estate of the 1-decedent or any other transferee. · · · • > SCHEDULE OF DEBTS Date Paid Name of Payee Description of Obligation Amount Paid . : - ---··· TOTAL $ (attach separate sheet if required) COMMONWEALTH OF PENNSYLVANI_A) SS: COUNTY Of _______ _ I, hereby certify that the foregoing is a just and true statement 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 be daimed by any other person, for inheritance tax purposes. 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 $ --------o ~- Date of Approval: ---· .. -·--.:::--:----,-~..---·-----Register of Wills If you\'fiove""already paid this tax to an executor, ad:7ll n i'Sli".:~tor, attorney or other persona I representative of the • de~ent for forwarding to the Commonwealth, list belo~ the date paid, name and address'"of'tll~ ... person to whom· you made payment, their official title and the amount. · t Dqte Paid Nome and Address of Payee Official Title Amount Paid Under certain circumstances, if, after the date of death of the decedent, you personally paid funeral expenses ot other just debts of the decedent, with funds derived from the property herein taxed, such amounts expended by you moy qualify as deductions against the gross value of the property in the computation of tax due. If any such expenditures meet all of the three following tests, it is recommended that you itemize the payments below, execute the affidavit, and return this notice. The Regi.ster of Wills will examine the debts claimed and 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: 1 -Y()~~;tre personally legally responsible for these debts, and 2. You actually paid these debts out of the account or property described above and can furnish proof of qch payment, if required, and 3-These same debts are not also claimed, for tax purposes, by on executor, administrator or other personal representative of the decedent handling the administration of the general estate of the decedent or any other transferee. SCHEDULE OF DEBTS Date Paid Name of Payee Description of Obligation Amount Paid .:J/Af,/?1 I~L.I~. j~, 9);.. : ·h_,£ 'V~A~A) L :1.LI .. s . .zs-, , tJ.17~-·r, / " J /..1/ 71 ....!fltl_.. L ... ) 1~ AV _/l.,h ~ A -l ~ ..,.J. .. _ J •;o<9J. I'Jtl / 7 '1L-, ~ ·Ji Jl!' ri-.-. ··;,A .· ":\ ~~ .~-:;;:;;. ~ -----~.~~ , 7 t' .1/S/ 7/ Jf.u.£~--J''l'-'..uu.' 7 J ~ _. r;; .ul) -rz ·_t 1./ .,, II . '.,(/~/ 71 ~ .• .1: 9k. /-,_, %~ .£, ~co. o o '\ .:J///7/ ~7. . LJ ~-M-4.~L ..--/ ~~ j ~ ~.-'_,/./ ~ tJ (J. t:Jt:J I , / // / . '"'• TOTAL $ ~ .3.3~--~ (attach separate sheet 1f requued) .COM.MONWEAL TH OF PENNSYLVANI~) · WASHINGTON SS: COUNJYOF~ I, ~ :t:JI'£-and¥ hereby c tify, that the oregoing is i t ond true statement of funeral expenses and other debts of the decedent, , for which I was legally responsible and which I did pay out oft e property herei taxed. I urther certify, that to the beat of my knowledge and belief, these some debts will not be claimed by any other person, for inheritance tax purposes . . SWORN AND SUBSCRIBED BEFORE ME THIS_27 __ DAY OF ,Pebruarp 19~. ~~. ~. , . r,..,~~ ... I I \.._ WA<;t.;r"'Jr • ~f"• • r,1y Ccm: .. J:.-'fi _, · :~ ··;;·pc·,,zz l'IZ! .t: 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 hove allowed deductions listed above in the total amount of $ · • Dote of Approval: ____ ...:__ ________ _ Register of Wills " \