HomeMy WebLinkAboutOC1971-0263 - ESTATE OF LIEBLERR C C-81 (2-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILING OF APPRAISEMENT
Harry J. Kress-Informant
IN YOUR REPLY PLEA8E
REFER TO
In Re: Estate of _____ M=ic::n:.:.n=-=i:...:e::...__:L=i..:::e-=b~l:..:e:..:r:___ ____ _
_____ l.u.rl.ga..o:s~h.~.,jL.ID~g,..,..t..a.;oi.,Lo.&..------County -File No. 6 3-7] -2 6 3
Dear Mr. Kress,
You are hereby notified that the~~~orr~i~g~i~n~a~l=--------
appraisement in the estate of Minnie L1.eb!er
has been filed in the office of the Register of Wills qf \vashington
County on Ma reb 23 , 19..1.1. Said appraisement reflects the
following valuations:
Real Estate ______ 6~, ..:.0..:.0..:.0...:.•...:.0~0;.__
Personal Property _________ __
Transfers ________ ~--~~~----
Total --------~6~,..:.0~0~0~·...:.0~0~-
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 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 ______ ~M~a~r~c~h~2~3~,~1~9~7=1 ____ _
Title ALFRED TOSI, APPRAISER I
DATE OF DEATH: October 27-1970
Note: This is not a bi II.
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
j.J
SUMMARY
Estate of Liebler
(Last Name)
Minnie DATE OF DEATH 10-27-70 FILE NO. 63-71-263
(First Name) (Initial)
REPORT OF INHERITANCE TAX APPRAISER
I, the undersigned duly appointed Inheritance Tax Appraiser in and for the County of WASHINGTON
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: --=-=M=a..::;.r....::.c=h____::_2..::...3 .z...' .....;1=..9.:..._7~1=---~6YCMV ~· iNRJTANcE TAX APPR~
REPORT OF THE REGISTER OF WILLS
I, the undersigned duly elected Register of Wills in and for lvASHINGTON County, Pennsylvania, do respect-
fully report that I have allowed deductions in the amounts claimed by deponent, exce as to those items where a greater or
lesser amount is set forth in the last column to the right in Schedule{-'F'', ,which great r or lesser amount represents the sum
allowed as a deduction. -
Dated: March 23, 1971 ~ .. ((!LLL~
INVENTORY
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
Joint-Held Property (Schedule E)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
Valuation of life estates or
REGISTER OF WILLS
VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED
$ 6~000 00 6.000 00 $ $ __________ ~---
6,000 00 6,000 00
, 861 37 1.861 37
4.138 63 4.138 63
annuities . . . . . . . . . . . . • . . . . . . $ ------+---
ESTATE TAX ASSESSMENTS $ _____ 1...-_
FOR USE OF REGISTER ONLY COMPUTATION OF TAX $ ____________ -;----
$ ____________ -;----
$------------~----$ __________ ~~----
$ ____ 6_20 7<}
TOTAL TAX $------------~~--
Less tax previously paid $=======+===
BALANCE $-------+---
Less 5% of tax if paid within
3 months after death $========
(*) As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
BALANCE OF INHERITANCE TAX DUE $ -------+---
Add interest at rate of 6% from _______ to ________ _ $ ----------'----
AMOUNT OF ESTATE TAX ASSESSED $--------11 __
Estate tax paid $ ______ ..~.--!_
BALANCE DUE
Add interest at rate of 6% from
--------~··0---------
$ ------'--'-
$-----------+---
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.
Will
Administration ( No.
IN THE
Year ........... .
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
N:I:NNJF;.I.:E;:I:BLER
Deceased
Late of . MONONGAHAELA
County of lvASHINGTON
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
OF COUNTY COLLECTIONS
HARRISBURG, PENNA. 77 72 7
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE Ma 1971
Whereas, ..................................... Mi..nn.i..~ ..... ~.i..~P.J.~.~--··················································· late of ....................... ~~.r:t:?..!l.~~~~-~-~--·······································
in the County of .............................. ~~-~-~-~-~~~-~-~································································ Commonwealth of Pennsylvania, having died on
the ............................ ~.?..~.~-·················································· day of ............. .9.~.~-~.P.~.~·-································· 19 .... ?..9., seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore, I, ....................... .A.~.f..~~P. ..... ~.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.
Appraisement Description of Asset Unit
Values Made for Inheritance Ta.x Purpo1ea
$
REALTY:
ALL that certain parcel of land in Monongahela, Washin~ ton
County, Pennsylvania, which was conveyed to Harry J.
Kress on August 24, 1964. (Life Estate reserved by
Minnie Liebler) and which said Deed was duly recorded
in Washin_gton County, in Deed Book Volume 1187, page
295.
Upon which there is erected two dwelling houles add-
resses are known as: --
_Ll) 532 Park Avenue, Monongahela, Pennsylvania and
' being brick house of three rooms a 5,000 00
(2) 532 Rear Park Avenue, Monongahela, Pennsylvania
and being a frame house of five rooms 1,000 00
total 6,000 00
Having been duly sworn according to law, I do h~reby certify th the above appraisement is made in con-
formity with law on this ............................. .::J.lcL ............ day of ··········································· ·· i:~.t ~······· ···· ···C2'ft.· ·· , ... · ~
...................................................... ~.A . .LL ......... ~ ......................
Appraise
································································································ ..................................................................
~(Number and Street)
Penna. ............................................................ ~ ............. ,
(Post Offlee)
'vASHINGTON County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
MINNIE LIEBLER
Deceased.
Late of
.MONONGAHELA ............................................ .
~at c a;:e1~:~: ~~ ~;~~-~····;~~;.:.?..?. 30.i/-··········:············
ppr ., ······················································
Page, ..... /~_.}__ =---~-No. . ...... 9..3..~.7.l..~ .. Z.6.3 .. .
Filed in Register's Office, ...... M.a . .r.c.h ..... 2.3 .. J9.7l .. .
Amount of tax due, $ .................................................................... .
DEPARTMENT OF REVENUE
Received,
Examined and Approved,
Wrote abo,ut Appra-isement,
Appeal j1'om Appraisement,
Entered and charged,
"), '>'~-..... -··~. \. ,~ ··/ /r ~;:• ~ '\~~ \f\ \ ·'1;._ "\~ ~· '\ 1o -..., " • •
Form No. RCC-62 (2-641 THIS FORM REQUIRED IN ALL ESTATES WITH QROSS-ASSETS UNDER $10,000, UNDER SECTION 701 OF ACT OF JUNE 16, 1961,
EFFEiC1:IVE JANUARY 1; 1962. (FILE IN DUPLICATE WI'fH COPY OF WILL ATTACHED) .,
/ . . G '..3-71 -f:L{; 3 '
j
-OFFICE OF THE REGISTER OF ~WILLS •
County of .. Yi <il?.ht!l.gt9.ri: .......... .
. . . . f:Ifl.r:~Y. :! : .. I5r.e.~? ........ · ................... of } ?.~ 1-•. l.!l]-~.~1]-. A V:~.·. '· . Me:~~-~ ~P.~~ ~-'· . !'.13: • .. f..~ 13 2
(Name) (Address)
being duly _______ .s_w.o.rn_ ___________________ .according to law, deposes and says that he is the ___ Re.ma.ind.e.rman __________________________ _
· (Exec., Adm., Legatee, Etc.)
of the estate of ____ Minnie __ .Li.e.ble.r _____________________ whose last residence was ____ _5_.32 .. P.ark .. Av.:en.ue ______________________ _
· (No.) · (Street)
..... M.O.I1Dn2:.ahe.la ___________________ .deceased, and that the whole of the estate of said decedent, who died ____ l_0_:-_2.7..::.7.0 _______ _
(City, BOrough or Township) (Date)
consisted of:
REAL PROPERTY
REAL PROPERTY IN P;ENNSYLVANIA, WITH STATEMENT OF MORTGAGE ENCUMBRAN~ES UPON EACH PARCEL AT DEATH OF DECEDENT,
WHERE PROPERTY HEX:.D AS JOINT TENANT OR TENANCY BY ENTIRETIES, GIVE NAMES, ADDRESSES Aim RELATIONSHIP OF OTHER OWNERS.
Real Estate
ALL that certain arcel of Washin ton
Count lvania which was conve ed to Harr J. Kress on
te reserved b Minnie Liebler and
which said Deed was dul
Book Volume 1187
Upon which there is erected
addresses are known as:
1 532 Park Avenue
and bein a brick house of three rooms
Personal Property
NONE
ahela
6, 0 0 0.0 0
1,86137-
4;1 3 8 .6 3 T
.00 T
Estimated
. Value
6,000.00
2 0.0 0
6 6 32
. 30.00
45550
3 6.4 9
3 8.00
1 0 4.00
2 0.00
14.00
296.17
129.88
6310
123.00
17 4.87
289.44
L861J7T
l_
I
NOTE: You may expedite the processing of this return by filing with it, and as a part of 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
account at the date of death and the type of account, account number and the exact name or names in
which the account is registered.
Jointly Held Property Estimated
Vl'JU~.
" \
NnnP P.Yr.Pnt thP rP~ 1 P.~t~tP. nP~rrihPn nnrlP"Y' 11 Rt=>!:t1 P<:::+!:t+t=>" ·---!j ~
herein and held bv the decedent as "Life Tenant"
--'
~ -. '
..
-
Transfers within TWO YEARS Prior to Death
None
. "
..., ; ... l . . '
-. •·· -. .. . ·-
.
' I•
~ -·
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 RELATIONSHIP OF JOINT
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX· IN NAME OR NAMES OF HOLDERS TO DECEDENT
None ..r .. .. -· -
' '
-
BENEFICIARIES
BENEFICIARIES AND ADDRESSES
RELATIONSHIP SURVIVED AGE OF LIFE
(If step-children or DECEDENT TENANTS OR INTEREST OF
(State full names of all and their addresses who have illegitimate children STATE YES ANNUITANTS BENEFICIARY an interest, vested, contingent or otherwise, in estate.) are involved, set OR NO AT DEATH OF IN ESTATE
forth this fact.) DECEDENT
-Harry J. Kress Nephew ves Entire Remainder
1311 Union Avenue --Interest in Real ,..,
1.1,;;::> \..a.\..\;;
·McKeesport. Pa. 15132
-
-:
-.
C . . '
. RESI:pENT D~~~DENT DEBTS AND DEDUCTIONS CLAIMED ' . .
DEBT OR CLAIM NATURE OF SAME AMOUNT THIS COLUMN ,----------------------------,-------.----~---------------------,--------,--ro~EGISTERONLY
OTHER DEBTS AND CLAIMS
Ambulance Service
Monongahela Memorial
Hospl.tal
Ambulance
Golden Age Nursing Home
Ambulane to Ankrom's
Nursing Home
Dr. W. A. Prideaux
Ankroms Nursing Home
Rev. Wm. Saxton
Kurtz Monument
Repairs and upkeep of
real estate
Funeral expenses paid
Family exemption (will not be allowed unless
decedent died residing with a spouse or children.) ·
Administration Expenses *
Counsel fees *
Fiduciary commission *
( * ) See Note below
from Monongahela Memorial
Hospital to home
Final Bill
To Brownsville Golden Age
Nursing Home
···-' Nursing care
Nursing care
Final Bill
Final Bill
Funeral Services
Lettering on stone
~
1.
2.
...
I 3.
I 4.
p. ~~" w:~~;tank ;n~
Tile and window ~~"
Plumbing ~~
\ 5.
~ 6.
---------------~ ---
Utilities -final ~-\
Taxes -1970 }
' Total''
,/
_/
$ $
l
20 OOI !
I i 66 321
I
30 ool;
I
455 5oi
I 36 49 1
38 00'
104 00
20 00
14 001
I
2.9u 17
J2~ 88
-63 70
123 00
174 87
289 44 .
1.861 37
Note: The estate agrees to advise the Register of Wills if the amount actually paid-in settlement of any fee, commission or debt is greater
or less than the estimated amount claimed and allowed.
Subscribed and sworn to before me this ... ':..2;;cL ...... .
···~~~;;;;;:.: :.·197~
COMMISSION EXPIRES APRIL 9, 1973
McKeesport, Penna.
(City or Town and State)
15132
Mem~er, Pennsylvania Association of Notaries
Having been duly sworn according to law, I do here~ertify that the above appraisement is made in conformity with law on this
.................... ~c:t. ....... dayof ............... ~ ................... ,19.~/ . A__;7 . ~ ·················~····\../.~ .... Appraise
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-inheri-
tance taxes at the lawful collateral rate on any such future interest.
REPORT OF TH~ l}EGISTER OF WILLS
, I, the undersigned duly elected Register of Wills in and for .. (J( . . . . . . ......... County, Pennsylvania, do respectfully
report that I have allowed debts and deductions in the amounts claimed by deponen,, except a to those items where a greater or lesser amount
is set forth in the last column to the right in said schedule above, which greater or lti,~s7 amou represents the sum allowed a~ a deduction.
Dated: ...... 3.:-:.;2.$.-:.?./..................... .. \-~J.[ .. ~.~---········ Register of Wills
J
r
..,,·-~
"
, ...
I l,
Form No. RCC-62 (2-64)
Will · l , , .
Administration S No. · ; · ... :· . ~ . Year ..... .
IN THE
'
MATTER OF THE APPRAISEMENT
OF·THE
ESTATE OF
MINNIE LIEBLER .......................................
Deceased.
Late of . )'19P;<?!.iz.ahela . . .. ................... · ...
County of .... ~?-.s.~iAgton' I • • . • ! .. • •. • . • • .• ~ • • • • • • • • • • • •
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
HORMELL, TEMPEST, SIMMONS
BIGI-& MELENYZER
Clyde G. Tempest
Attorney at-Law •
223 SEcond Street
Monongahela,) Pennsylvania . 15063 .
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