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HomeMy WebLinkAboutOC1971-0309 - ESTATE OF HEPLERRCC-81 {6-71) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 NOTICE OF FILING OF APPRAISEMENT (Executor or Administrator) IN YOUR REPLY PLEASE REFER TO Inheritance Tax Di~ision In Re: Estate of ----'!=tonA=·· =·"-.~=· "'_;.::·.....::·.m..-'--. -'--'~ '-'---·------------- __ .....Jwnsw.· !!!>!!. i!::!HD~···:!!!1·flm~l!!!...· __ County-File No._----'-6=~'--'--~=.:"'--'. 8=--09=·-· __ _ Dear ~.~ You are hereby notified that the_--::-:· ::---"'til=:-.·~=· .""' ... '"'" . ...:..:·:.:=·· .::....: --~--------- appraisement in the estate of . ~--~ . . . e' has been filed in the office .of the Register of Wi lis of __ ~"""'·=··'"'"'··=· --"""'.'-'-'-'--· -'-·------- County on Qot .. .fi6t , 19----1) Said appraisement reflects the following valuations: · · ·· Real Estate -----"fl(==·lll=»=·-...,.--,------- Personal Property __ _,.j.,ll..;!<'•""$0,...'>.,.__ ------- Transfers · --------------- Jointly Owned ----=::;::;:-""=.------- Total -------'~BJ~·C!l!!: ... ··~·•SO,.,_,. ,_' _____ _ 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 an appraisement may appeal therefrom as provided by law. Date--~---· _ ... _M---"'1"-. Jl_~·fi"-f;_, __ _ Note: This is not a bi II. Jl \ RCC-39 (5-68) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX SUMMARY RESIDENT DECEDENT =======================================================================. I Estate of HEPLER, NORA DATE OF DEATH_2!_/24__!_!.../7:...::1=--_FILE NO. 63-71-309 (Last Name) (First Name) (Initial) REPORT OF INHERITANCE TAX APPRAISER I, the undersigned duly appointed Inheritance Tax Appraiser in and for the County of ____ W_AS_HI_NG_TO_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: __ o_c_T_O_BER __ 2_6_, _1_97_1 __ _ REPORT OF THE REGISTER OF WILLS · WASHJNGTON I, the undersigned duly elected Register of Wills in and for · 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 the last column to the right in Schedule "F",~~gre r lesser amount represents the sum allowed as a deduction. (J • DatedQCT 2 7 1971 RUSSEll MARJNO l ( !..AJ.. ~ ... ~ EGISTER OF WILLS ~~~ INVENTORY VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED Real Property (Schedule A) Personal Property (Schedule B) Transfers (Schedule C) $ 553. 50 $ $ ____________ ~--- )5>. .50 Joint-Held Property (Schedule E) TOTAL GROSS ASSETS Less Debts and Deductions (SCHEDULE F) CLEAR VALUE OF ESTATE Valuation of life estates or 553. 50 1,411. 57 ESTATE I!NSOL annuities . . . . . . . . . . . . . . . . . . . $------+--- ESTATE TAX ASSESSMENTS $ ________ ..J......__ 553. 50 1,4U. 57 T FOR USE OF REGISTER ONLY COMPUTATION OF TAX Tax on$ 2% $ ___________ -4---- Tax on$ @ $ ____________ -4---- Tax on$ 5% $-------------4---- Tax on$ ________ -+---10% $ ___________ -4---- Tax on$ 15% $ ______________ ~_ Exemptions * Total Estate _______ !--_ TOTAL TAX $------------~- Less tax previously paid $=======!=== BALANCE $-------+--- Less 5% of tax if paid within 3 months after death $=====::::::::== Add interest at rate of 6% from _________ to _______ _ AMOUNT OF ESTATE TAX ASSESSED $---------+--- Estate tax paid $ _____ _...._ __ (*) As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. BALANCE DUE $ _________ ___~. __ _ Add interest at rate of 6% from ----------~10--------$ ---------+---- TOTAL TAX BALANCE $ --------+---- PAID $ ----------L--- 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. r---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------, Will Administration t No. IN THE Year .......... . MATTER OF THE APPRAISEMENT OF THE ESTATE OF NORA HEPLER Deceased Late of WASHJ:NGTON ..... . County of WASiHINGI'ON Commonwealth of Pennsylvania REPORT AND APPRAISAL ' \ ' .. Fonn RCC-2 ~ . DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG, PENNA. 77 1 2 7 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE ... .Q.Q.':['.Q~~: .... ?Q.J ...... J.:.ffi ............................ . COUNTY ........ ~~.~.~~?.~ ........................................... . FILE NO. §.?.:7~:?.9..9 ........................................................ . Whereas, .................... ~9.~~----~!?.PJ.:.~.r. ............... : ........................................................................... late of ...................... W.9.,§hmgt.QP. .................................................. .. in the County of ...................................... V.f.as.hin.gt.on ............................................................... Commonwealth of Pennsylvania, having died on the ...................... ?4.t..h ............................................................ day of ........ f..e.br:u.ary ........................................... 19 .. 71..., seized and possessed of an estate subject to Inheritance Tax under the laws of the.Commonwealth of Pennsylvania; Th f I Bom:inic DeMaria . d I . t d d' t I ere ore, , ........................................................................................................................................ , an appraiser u y appom e accor mg o aw, 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. Unit Appraisement Description of Asset Values Made for Inheritance Tax Purpoaes REAL ESTATE · $ None PERSONAL 553. 0 ESTATE INSOLVENT ...-,:-: ; I . ' .. " h . ( 1'1 umber and Street ) .......................................................................................................................................... , (Post OfBee) Penna . I I WASHINGTON, County RESIDENT INHERITANCE TAX APPRAISEMENT ,. Estate of NORA HEPLER Deceased. Late of vlASHJNGTON Date of Death, .FEbrany ...... 24~1971 ...................... . Appraiseme11t Docket Vol., ............ ~ .... ?.'.. ..................... . Page, /~-!.. .. ~ .. 'i! .......... No .. ...fl~.::":".7:Ic~?..9.9 .......... . Filed in Register's Office, Amount of tax due, DEPARTMENT OF REVENUE Received, Examined and Approved, Wrote abo.ut Appra-isement, Appeal f1'om Appraisement, Entered and charged, ' l .Ln3-7.L_~{)~I ' . . ... · . ·. l : :: . __ ... ..... _ .................... ---.· ', "._ ..... __ _._ '· ---~;~ .. ' ' . . _, -~~ i 1 I I 1 1 hereby !j hereby WILL I, NORA HEPLER, being of· sound ·and disposing mind, do make, publish and declare this My Last Will and Testament, revoking all other wills heretpfore made: lo All of my just debts and expenses shall be paid as soon as convenient. '· 1 2. I devise and bequeath all the rest and residue :J of my estate, real and personal, tb my husband, .William E. Hepler, ·i !! if he is living, and if he is living I name him executor of this :1 will, but if he has predeceased me, T devise and bequeath all of .: the residue of my estate to my daughter, Gladys Lucille McKean, "\ " !j and I name her executrix of my estate. ., il seal this :j I I :i In Witness vVhereof, I have hereunto set my hand and ~~ day of March, 1953. .. I . We, the undersign~d witnesses, attest that while in ~~the l presence of Nora Hepler, we did witness her sign the above :j instrument and declare it to be Her Last Will. ii ! / (/ · )22&~1,·{ . & m ;Jlu.~ .J . . . .·· . I \ I I i I i. I i ! I . I I i I IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION IN ·RE: ) ) ESTATE OF NORA ) NO. ) HEPLER, DECEASED. ) TO THE HONORABLE, P. V. MARINO, SITTING JUDGE: PETITION FOR SETTLEMENT OF A SMALL ESTATE UNDER SECTION:'202 OF THE FIDUCIARIES ACT OF 1949, AS AMENDED The petition of Gladys Lucille McKean respectfually represents: 1. That Nora Hepler, t~e decedent, resided at 350 McKinley Avenue, Ci~y of Washington, Washington County, ',. Pennsylvania. 2. That the decedent, Nora Hepler, died February 24, . ' 1971. " ., > 3. That all of the personal property of which the decedent died seized was household furniture and furnishings in the amount of $269.50, insurance benefits from Bankers Life and Casualty Company in the amount of $284.00 or a total of $553.50. No wages were paid to members of the decedent's family under the provisions of Section 201 of the Fiduciaries Act of 1949, and no property was claimed as exemption under the provisions of Section 211 of said Act. 4. That your petitioner, a daughter of the decedent, offull age and residing at Box 58, R. D. #1, Bulger, Pennsylvania, is the only person who would be entitled to share in distribution of decedent's estate if she had died intestate. • 5. The decedent left a will dated March 12, 1953, ·duly probated and of record in the Register's Office of Washington County on April 22, 1971, in which the petitioner, Gladys Lucille McKean, is the sole beneficiary, the said William E. Hepler named therein having died April 14, 1956. 6. There are no unpaid creditors in this estate. 7. There is attached hereto and made a part hereof an appraisement by two adult persons.familiar with the assets involved. 8. That your petitioner has paid the following expenses for and in behalf of the decedent's, estate, to-wit: Corwin, Crowin & Richardson, M.D. Washington Hospital Simon White & Sons Graham Cowieson Funeral Home McCreight, Marriner & McCreight (Attorneys fees) Rus~e~l Marino, Regist~r-Letters testament~ry and·l short·certificate TOTAL , "' ..... ' ~------------------------------- $32.90 30.00 19.36 1244.31 75.00 10.00 $1411.57 Petitioner asks that the·assets of the estate be awarded . ~; L to her in partial repayment for the expenses above paid. ·' ' ' '· COM~10NWEALTH OF PENNSYLVANIA ) ) SS: COUNTY bF WASHINGTON ). Personally appeared before me, the undersigned authority, GLADYS LUCILLE"McKEAN, who, being duly sworn'ac6ording to law deposes and says that the facts set forth !idvthe foregoing Petition are true and correct to the best of her information, knowledge and belief. Sworn to and subscribed before me this 29th day of July, 1971. . /~~ dl _J. _,_____.... ' ..; flARBARA CRAIG, NOTARY PUBUG WASHINGTON, WASHINGTON COUNTY MY COMMISSION EXPIRES· ~UNE 25, 1974 Member, Pe_nnsylvanla Association of Noterlea ~----------~--------------------------------------------------------------------,---, . < ~ ~ ~ --~ . ~ . . - ' ... STATE OF PENNSYLVANIA ) ) ss: COUNTY OF WASHINGTON ) Before me, the undersigned authority, personally appeared ALFRED BOARDLEY and VIOLA BOARDLEY, of the City of Washington, Washington County, Pennsylvania, who, being duly sworn according to law depose and say: 1. That they are adult persons familiar with the househo-ld furniture and furnishings of the Estate of Nora Hepler, deceas'ed, and that the full. and fair value of said furniture and furnishings is $269.50, this being the amount realized from the sale thereof at a public sale held by the Executrix, after due public notice. 7£./!v.. . ViOlaBo~ Sworn to and subscribed before me this 29th day of July, 1971 •. . --•. • I , ' .'-14 h~ H h/J. J a_ A ~ ;, ;_ HAitHARA CRAIG. NOTARY PUBLIC A -_.:_ :::WASHINGTON, WASHINGTON COUNTY_v ~ . _MY. COMMISSION EXPIRES JUNE 25, l~Z'\ ~ , · _Member, Pennsylvania Association of Notartaa .•. IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION IN RE: ) ) ESTATE OF ) ) NO. NORA HEPLER, ) ) DECEASED. ) 0 R D E R been presented to Court and it appearing that the Court has jurisdiction under Section 202 of the Fiduciaries Act of 1949, as amended, and that the expenditures made by the petitioner .. f6r and in beh~lf of the said Nora Hepler is in the amount of . t • If ... 1 ' .. , ,, ~ t ~ . t $1411 .• 57 and that the total assets of her estate is $553.50, '" NOW THEREFORE on motion of ~1cCreight, Marriner & McCreight, .. ~ . . • I • Esquires, a ttopneys ·for·. petitioner, Gladys Lucille McKean, the prayer of the petition is granted and the petitioner is authorized . ' and dir~cted to pay the total assets of the estate to-wit $553.50 to herself as creditor on account of her claim against said estate of $1411.57. ,o f-. ,.,. ~; ' ~· ~--~·It ,I • ~?~~- "':-'\:;'-.' ·, 3::· () n ' ' ,::u • ~· fTl ,, '~·-',Gi .. · :I·... I -~/:z·~ :1 >,,G'l .· ''P 3:: ~:6~·~ z. z. z ::u G'l ,,-l""' ::u 6_:,~·"~ z z, :Ul .. )> fTl ·.;·~~<~ ;u ')> ~,r ~ ·c~~f:~ .G'l·· '. ~ ;'. f ,,, .' .- >' '· i~. .. ?:·. ' :·,} . ~·:'t; ~ ... ; ' ..... :·:,. YLV:ANI·A· . 2 ~~~Y-ft_--~~~hr_:eP_·· tJRT.· •. ·P_.~~;~. · V:~~J0.:"~i-i':_'·· :: .. _,·;-, · · NO.·. ·~ 3-1 j :~-V! 6: '7-! ••••• v • IN RE: ESTATE OF NpRA HEPLER, DECEASED. ·: ........... _ .... _ ...... ···:· ........... . ': ,_,..., ... . -~ ~ ;-, . -~ ~n , PETITTON F0RnSNTTLEMENT OF A SMAL1.1 EsT.Lv:rE uNDBRSsgcrrroN-_::::2o'2::PF =THE 1 F-rp-qciARI~;~: .1'\C!f; _JF ·· ]fg~·gt ~-As,> . I , AME-NDED •. ··<' flor ,_. ·~ fY . · ·· ! ·"'-.;.~. .: ··.-~··:;~~'·_·:._,._:·_:· __ ·~-Ef. ~~-_. ..... _ .. _ ... ~ ... :_t:i ...... ·._. .. _:·_ ·. . . i. ~-. ~ ?} .... ' &I p ;:;: :. ; .:~ 1 ~J)' /[1 • r-:::,;; -.:··.· ·~ \:1r-.o<;. .P /yJ '!> c.~ 0 ;::; \. § \.' . . I' ·~·,·-·' •.. ;<, : ... -.," : '"-~'f." ... :' ~:@": :'"-'• ;;· ' ·i:r '•, ·' ;1 ' ··.~~~~·:·· 'i;t\fJ::~~~/?' ii~~l~-;~~,·L~'~;:·;.·~:-,~-~ ~'-~ ·.• ,···¥ -K~r_'; __ :·~··; -·· ' ''' .0. ' ~.' R·E,iGR.T. MARRI' ·~, .. :.:·AT'io ;; f: -~' l ' ·, ,, ~-., . :·r· ·.'· -~. t : :.;·' . ; ~ ., ' ~·'i':. 'I'•, ,;'/:· ··=··~ >•" .,, '·,' ·~ .t!' t.~. R C C-43 (5-65) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE HARRISBURG NOTE: TO BE SUBMITTED IN TRIPLICATE Pennsylvania Deportment 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 Pitt.sbursh lational Ba.nk Waah1nston Bl ADDRESS 6 South Main Street Wasbirlsto.n, PennsjJlVani& 15301 ACCOUNT NO. OF JOINT, TRUST OR INVESTMENT DEPOSIT_4_....SO_Ii_rJ._'49_" ----------- NAMES ON ACCOUNT .. OR INVESTMENT Mrs. W. ~. Kepler or Mre GlaMS H(tpler Kcltean DECEASED JOINT DEPOSITOR TRUSTEE OR INVESTOR _Mr_s_W_E_H--'ep"-l_e_r_~--------- ADDRESS 350 McK1nl&¥ Avenue Washington Pa 15301 DATE OF DEATH Febi'UBZ7 24, l97l SURVIVING DEPOSITOR, BENEFICIARY OR INVESTOR J.lrs GJ.a.tVa Hepler McKean ADDRESS 350 McKinley Avenue \ia.shington. Perms;rl'\t.!UUa JS 301 RELATIONSHIP TO DECEDENT Daughter --~~---------------------------DATE DEPOSIT OR INVESTMENT WAS ESTABLISHED March 25, 1960 BALANCE, INCLUDING INTEREST DUE, AT DATE OF DEATH $_....::8=122=.0=9~------------ )/ // a .S CP ~ o('~~C. ~% £)~ (S-,;;0;;): I· ~-.3 \ \ " ~~ '-Y/ /7 Mbtv(~~;t:?.~r--- Signature Keaeth Krikorian Platform Assistant TITLE j I ' •-'"' f':CC" 1°4 (1-69) . ~ ,, , . ., _.. ·~ ". COMMONWEALTH OF PENNSYLVANI·A DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS • INHERITANCE TAX DIVISION OFFICIAL NOTICE OF INH.ERI.TANCE TAX APPRAISEMENT AND ASSESSMENT OF ASSETS NOT SUBJECT TO ADMINISTRATION TO: MRS. GLADYS HEPU:.R HcKEAN 3 50 UcKUJLEY AVENUE \'/ASHI:;G·l'ON, PEJ:JNSYLVANIA 15301 . Date: ~-----'!l~·1a:::::.r~ch~l~6~, -=1"'-'77"'-1.__ ___ _ County __ \!.!..:v.A~~:L!H~Ii~JG<!.,.,!'T~O~N ______ _ County File No. _________ _ Bureau File No. {:,j -1J ..... 3dfj We have received notice that, f!L~~xxixxxxxxxxxxxxxmxxxxxxxxxxxxxxmxmxxvxxx on fepeuary 24 19~ you came into ownership of,certain property throug!rw~~~.t:JJ'11jruLC).r&')Of4l..fiJii.M£U&A.Ah. ~miD't~:ru.~~~X..'< transfer fromlm.S. l'l.E. HEPLER., 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. Savings Account 1/4-806749 held in the PITTSBURGH NATICiNAL BANK, l'//,SHH!GTON OFFICE, HASHING'I'ON, PENNSYLVANH. In the names of ~ms. W.E. HEPLER OR MfiS. GlJtDYS HEPLER HcKE;AN •'' Opened 3-25-60. Balance ,nfi of ctat.e of dea th, $822.09 appraised by the Commonwealth, as of the date of death, at $ 822.09 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 If you pay the above amount within three (3) months of the date of death of the decedent, or on or . before Hay 24 19 71 y.ou may deduct a discount of 5% of the amount of tax due, or 0 This tax become delinquent, fifteen (15) months after the date of death and, in addition to the tax, statutory interest at the rote of 6% of the tax per annum is also due as of* _____ _ l9 __ in the amount of *If the tax is not paid by the above dote additional interest is due at the rote of 6% per annum until paid TOTAL AMOUNT DUE ORIGINAL ASSESSMENT AMENDED ASSESSMENT $ __ -!::4~:.~olla~o&.U• Ou5'---$--------------- 24.66 1.23 -.---------- $ . 2l.t .• 66 $ ================: /'·.../ IV APPRAISED BY: _-='/c:._/.....::/t::..:C:.::::A:J._,r ·~"'!..;;r .• '-r ·:....c· '"'-·· .L;--'/:....,T.J~.C:;;::...t;:;.;}::;.-_ ASSESSED BY: _____________ _ Tlnheritance Tax Appraise.r} {Agent for the Commonwealth) INSTRUCTIONS TO TAXPAYERS Make checks or money orders payable to: vJ~ 5.3'15 ~;;;_?j/91/ To insure proper credit to your account this Official Notice must accompany your payment. Mail or bring it to: .&.: " ........ _,_ . COURT HOJSE .... WASHINGTON, PENWt 15aOJ ' If you have already paid this tax to on executor, administrator, attorney or other personal representative of Jhe decedent for forwarding to the Commonwealth, list below the date pai.d., nome and address of the per~o·n fo·whom you made payment, their official title and the amount. . Date Paid Name 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 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 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 Register 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 ·You were personally legally responsible f~r 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 decedent or any other transferee. · SCHEDULE OF DEBTS Date Paid Name of Payee Description of Obligation Amount Paid TOTAL $ (attach separate sheet if requ 1 red) COMMONWEALTH OF PENNSYLVANIA) 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 some debts will not be claimed by any other person, for inheritance tax purposes. SWORN AND SUBSCRIBED BEFORE ME THIS ___ DAY OF ___________________________ 19 __ . Si gnoture 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$ --------• Date of Approval: _____________ _ Register of Wi lis Fonn RCC-2 i ·• DATE .... ~.~.!::t ..... ?.5.'-...... J.::.9.7.J:: .................................. . DEPARTMENT OF REVENUE B~E~U OF COUNTY COLLECTIONS COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT COUNTY ......... W.~.~.@..!}gt.Q.l.1 ........................................ . 6 ....... HARRISBURG, PENNA. 7 7 7 2 7 FILE NO ...... ??..:.?..~:?..Q?. ................................................ . Whereas, .................................. Mrs. ...... w:.E ...... He.pler ........................................................... late of ................... W<?.,;;!.b..ingt.o.n! ...................................................... . in the County of .................................. !~~~~~2.~ ................................................................... Commonwealth of Pennsylvania, having died on the ...................................... ?.4!:~ .......................................... day of .............. .f..~P.!..~?!.Y. .......... : ....................... 19 .. .7J.: .. , seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, ................................. ~~~~~~ .... ~.~: .............................................................. , 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. Savings Account #4-806749 held in the PITTSBURGH NATIONAL BANK, WASHINGTON OFFICE, WASHINGTON, PENNSYLVANIA • In the names of MRS. W .E. HEPLER OR MRS. GLADYS HEPLER IYicKEAN. Opened 3-25-60. Unit Values $ Appraisement Made for Inheritance Tax Purpo1es Balance as of dte of death, $822.09 ~ 09 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 .............................. ~...d..2 .... day of .......................................................... ~ ............ ;::z;::t_ ................. ~~· ................................................ ~~·~········~······· .. ········· 11. praiser .................................................. ; ....... ~;.~·~d·~~t~··· ...................................................... .. .. .. ... . .................................. ?£//.(. . .. -.. ·~ ...... . .................... , Penna. (Post Vee) WAPI:l.:I:N.G'J:'ONJ County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of MRS. vv .E. HEPLEll Deceased. Late of WASHINGTON .,......... . ............ ············ ................................. . Date of Death, ................. ?~?4.-:-.71:-................................... . Appraisemel!t Docket Vol ., Page, No. 63-71-309 ................................................ Filed in Register's Office, ....... ~r.gb. ... ?.5. ...... 19 ... 7~. Amount of tax due, $ ................................................................... . DEPARTMENT OF REVENUE Received, Examined and Approved, Wrote abo.ut Appra-isement, Appeal f1'om Appraisement, Entered and charged, \. ~- f • RC C-43 (4-69) • l.. COMMONW~L TH OF PENNSYLVANIA DEPARTMENT OF REVENUE HARRISBURG 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 Just P.ed .. al .Stvlng• i¥\4 J..Nn Ae•oeutlon ot FINANCIAL INSTITUTION NaeMngtm ADDRESS 77 South Mab StrHt Uathingtcm, Pa. 15301 ACCOUNT NO. OF JOINT, tuvaattflant 984 TRUST OR INVESTMENT DEPOSIT ______________ _ NAMES ON ACCOUNT OR INVESTMENT !ira. Nora C. Hepler or Mtl. Sttnl~y Mette.-aa jnt tms. DE~~~~~~~oci~~~vE:S~~~OR, Mrs. Nora c. HfJpler !S8RlJONTY 350 McJitnley AYe. Washt.ngtcm • Pa. lS301 DATE OF DEATH Vebrttavy 24, 1971 SURVIVING DEPOSITOR, BENEFICIARY OR INVESTOR lire • Stanley· lrktletn ADDRESS _s_s_O_Hc_. _"K_in_l_o_y_A_ve_. tt_ue_._w_a_sh_1_11_gt_.cm_, _P_a_._l_5_30_1 _____ _ RELATIONSHIP TO DECEDENT ____ na_ua_bt_e_r _________ _ DATE DEPOSIT OR INVESTMENT -u .. tn•o WAS ESTABLISHED _____ ~:r_~•_Y_"' __ .,'Ijl ________ _ BALANCE, INCLUDING INTEREST DUE, AT DATE OF DEATH $ ___ $4_,;__0_3(1:_._.8.~~-~---------; / ; ,l ... Signature TITLE J RCC-134 ( 1-69) CQMMON~AL TH OF PENNSYLVANIA _,DEPARTMENT OF REVfNUE ., BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION OFFICI~LN~ICE OF INHERITANCE TAX APPRAISEMENT AND ASSESSMENT OF ASSETS NOT SUBJECT TO ADMINISTRATION TO: MRS. STANLEY McKEAN 350 McKINLEY AVENUE _..~.~li-AS""'H....,.I141N¥.GT~Ou.:N...,., ...... P~E:U;NN~SYuL~Y~AN~II!:!,;A:._....~15601 Date: April 15. 1971 County MUBIIX l~ashington County File No. s--i'Y-,/5:" 3-? Bureau File No. 6..3' -2/-..,_:_j7 o/ We have received notice tha~~XfXt'UmKW.XXXXXXX.XXXXXXXXXXXXXXXXXXXXXXXXX on February 24 19..71_, you came into ownership of certain property through~~ X · transfer from, ~ms. NORA c. HEPLER, 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 ossessed consists of: Jt. Investment #984, held in the FIRST FEDERAL SAVINGS AND LOAN ASSOCIATION OF WASHINGTON, WASHINGTON OFFICE, ~ASHINGTON, PENNSYLVANIA. In the names of ~ffiS. NORA C. HEPLER or MRS. STANLEY McKEAN. Opened, May 4, 1960. Balance as of date of death, $4,034.85. appraised by the Commonwealth, as of the date of death, at $ 4, 034 • 85 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 0 If you pay the above amount within three (3) months of the date of de~t~ of the decident, or on or before May _ 19 7 you may deduct a discount of 5% of the amount of tax 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 $ ORIGINAL ASSESSMENT $ 2,017.43 121.04 6,05 121.04 AMENDED ASSESSMENT -~------ $-_2,Q1_7.43 _·1,244 .• 3~~:., __ __ 11 3.,.1~·;;_ .. __ ___ 4§~'!_3~---- 2.32' ... ~ ' ------_ .... ~.-)-, TOTAL AMOUNT DUE APPRAISED BY~>"~ ~ (Inheritance Tax Appraiser) ASSESSED BY: _____________ _ (Agent for the Commonwealth) INSTRUCTIONS TO TAXPAYERS Make checks or money orders payable to: ~.£~~07 ~/..S::/.7?/ ~ ff'//,Y/ /J-s- To insure proper credit to your account this Official Notice must accompany your payment. Mai I or bring it to: If you have already paid this tax to an executor, administrator, attorney or other personal representative of the decedent for forwarding to the Commonwealth, list below the date p9id, name and address of the person tp whQJll you made payment, their official title and the amount. .("'I ·' ~ ' · ~ . · Date Paid Name 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 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 computation of tax due. If any such expenditures meet all of the three following tests, it is recommended that you itemize the payments below, e)(ecute the affidavit, and return this notice. The Register 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 -You were 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 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 decedent or any other transferee. SCHEDULE OF DEBTS Date Paid Nome of Payee Description of Obligation Amount Paid Z-Z6-7l c. Graham cowieson Funeral Expenses \also J.nc_].ude! Fueneral Home Flowers} 1.~~4.95 4-8-71 S. lVhite' s Sons Inscription on Marker 19.36 TOTAL $ . 1, 244.31 (attach separate sheet if required) COMMONWEALTH OF PENNSYLVANIA) 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 claimed by any other person, for inheritance tax purposes. SWORN AND SUBSCRIBED BEFORE ME THIS ___ DAY OF 19_. 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 $ , ______________ 0 Dote of Approval: ______________ _ Register of Wi lis Fonn RCC-2 COMMONWEALTH OF PENNSYLVANIA DATE April 15, 1971 ,., . .. ....................................................................................................... •. DEPARTMENT OF lEVENUE RESIDENT INHERITANCE TAX .Wq,shinrlon BUREAU OF COUNTY COLLECTIONS COUNTY HARRISBURG, PENNA. 17127 APPRAISEMENT FILE NO. 63-71-309 . . Whereas, ......................................................... ~.~ .. L .. ~.9.~~ ... g.~ ..... ~.~P..~~E ......................... late of .......................... ~~~.~.~.?.~.?.~ ................................................. in the County of ......................................................... W.as.hingt.on ............................................ Commonwealth of Pennsylvania, having died on 24th February 71 . the ............................................................................................ day of ............................................................................... 19 ............ , seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, FRANCES LEO 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. Unit Appraisement Description of Asset Values Made for Inheritance Tax Purpoaes ' $ Jt. Investment #984 held in the FlliST FEDERAL SAVINGS AND LOAN ASSOC. OF WASHINGTON, WASHINGTON OFFICE, WASHINGTON, PENNSYLVANIA. In the n::tmeR of MRS. NORA C. HEPLER OR MRS. STANLEY Mr'KEAN. Opened 1) •• 1.-f..() R.<~l Rnl"e aR of d.<~t.e of death $1...011...81) 4.0'J4 85 .. I I ~ fonn~;:':fh b~: ::~;.w~ "CC()r<J:J.J'.:l; ~:; 0~~ .. ~~ =~~~ ~:;;::::~.::d;;:.l ppratser .............................................................................................................. .................................................... ~~ ..................................................... .... . ........... ············ ...................... , (Post Office) Penna. .w~~hmgtqn .............. .. County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of ........ l1r.P. ... N.or.9. .... c .•.... H~?P.l~,r. ...................................... . Deceased. Late of ___ Wg,~_h:i,n.gt.on ................................................... . Date of Death, .................... 2~Z.4~7l ...................................... . Appraisemel!t Docket Vol., .............. 3.$. ............................... . Pa 153-8 ~r 63-71-309 ge, ................................................ no ...................................... . Filed in Register's Office, ........ ~:Pr.:~~ .... ~.5. ... 19 .. ?.~ .. . Amount of tax due, $ ................................................................... .. DEPARTMENT OF REVENUE Received, Exa.mined and Approved, Wrote abo.ut Appra-isement, Appeal j1'om Appraisement, Entered and charged, •'- ' • Form No. RCC-62 (6-70) THIS FORM REQUIRED IN ALL ESTATES WITH GROSS ASSETS UNDER S10,000, UNDER SECTION 701 OF ACT OF JUNE 18, 1981, EFFE~IVE JANUARY 1, lp62. (FILE IN DUPUCATE WITH COPY OF WILL ATTACHED) ·J OFFICE OF THE REGISTER OF WILLS . County of .. WA~f!P:l9AQ~ ........... . Gladys Lucille McKe~ Box 58, R. D. #1, Bulger, Pa • . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . of .............................................. . (Name) (Addreu) being duly-------~~-<?._~~---------------------according to law, deposes and says trufl he is the -------~~~-~~-:!:~!1-~~------------------------------. (Exec., Adm., Legatee, Etc.) of the estate of ----~-~~~---~-~-E-~-~!:' _____________________________ whose last residence was __ )_~_9 ___ !':1_<?_~~-~!-~_Y. __ <_SAY.~!'!:Y..~-------------- . (No.) t=tl .. 9.~-~Y-'---~-~--Y!-~~!?-.:!:~-g~!-?-~------deceased, and that the whole of the estate of said decedent, who died ---~~E-~~-~~-'Y----~-~-..t · 19 7 (City, Borough or Township) (Date) consisted of: REAL PROPERTY REAL PROPERTY IN PENNSYLVANIA, WITH STATEMENT OF MORTGAGE ENCUMBRANCES UPON EACH PARCEL AT DEATH OF DECEDENT, WHERE P-ROPERTY HELD AS JOINT TENANT OR TENANCY BY ENTIRETIES, GIVE NAMES. ADDRESSES AND RELATIONSHIP OF OTHER OWNERS. -- Real Estate NONE Estimated Value Personal Property Household furniture and furnishinf!s 269 '30 6 /( I11Rll'l"~n~f" hPnPf'ttR -R::mksr> Li f'p & C!~Ru~l tv C!omnanv 284.00 •JJ( $553.50 tJK . . -: 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. ' ---,~~--,..,~ ...... ,.....-""""'!lll!ll""~ ... ---....... ...-""""" _______________ _,., ___ ..,.,.,.,. ___ _,...,....,..~....,..------, Jointly Held Property ~ . , Estimated ., Vl\,lue -·~ - NONE ) I -- Transfers within TWO YEARS Prior to Death NONE That at the time .of death there ~as 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 , .. N:ONE - 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 BENEF.ICIARY an interest, vested, contingent or otherwise, in estate.) are involved, set OR NO. AT DEATH OF IN ESTATE forth this fact.) DECEDENT Gladys Lucille McKean Daughter Yes Rnt:'i'Y'P "'~t:~t:"' Box 48 _'[") n J./.'t ., • .LJ• Tr.J. Bulger_ Pa. ! RESIDENT DECEDENT -· . DEBTS AND DEDUCTIONS CLAIMED NOTE· List first five items in the spaces so provided observe notations thereon and instructions ' ' DEBT OR CLAIM NATURE OF SAME AMOUNT THIS COLUMN Graham P. Cowieson !KEGISTER ONLY Funeral Home Funeral expenses paid $ l,i.44 31 $ I. ,) if., .1 I Family exemption (will not be allowed unless decedent died residing with a spouse or children.) Administration Expenses • 10 nr Jl) [J'/) Counsel fees • 75 ad 1,r oo Fiduciary commission • ' OTHER DEBTS AND CLAIMS (*) See Note below Corwin, Corwin & Richardson, M.D. Prefessional services 32 9C 3~ Cj'O Simon. White & Sons Marker 1.:9 3e, If ,J(, Washington Hospital Bill 30 oc JO t'?J I I Total 1,411 p7 f; 1 I I ~7 Note: The estate agrees to advise the Register of Wills if the amount actually paid in settlement of any fee, commission oi· debt is greater or less than the estimated amount claimed and allowed. Subscribed and sworn to before me this ..................... . • 0 •• ·.'· •••••••••••••••••• 0 ••••••••••••••••••••••••• (Street Number) R. D. #1, Bulger, Pa. (City or Town and State) Member, PennsylvanlaAssociatton of Nutaniill Having been duly sworn according to law, I do ~eby certi y that e above appraisement is made in conformity with law on this ................ ~.4t-~ ..... day of ....... U: .................. ~ .......... ,1~ . .)1 . .1)\"x -~ '- ......... .O..~.J.\ •. ~ ............. ._,.#..~ Apprfliaer In the event that any future interest in this estate is transfen·ed 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 ~E GIST. R OF ~ILL~ I, the und~rsigned duly elected Register of Wills in and for. . . . . . . . . . . . ~. . -~ . . . . . . . County, Pennsylvania, do respectfully report that I have allowed debts and deductions in the amounts c · d by depo ept as to tit' items where a greater or lesser amount is set fortil in the last column to the right in said schedule above, which greater es er amrunt repre nts the sum allowed as a deduction. ;, Dated: ..... O.CT. 2. 7 .1971.~US.~~~k M~~.I~.Q...... . ........... ~(.(. .. @~ .~ ...... . \ Register of Wills l i r , Form No. RCC-62 (6-70) Will Administration l No. --........ Year .... . -; +~ IN THE MATTER OF THE APPRAISEMENT OF THE ESTATE OF NORA HEPLER Deceased Late of . CITY OF WASHINGTON ................................ County of WASHINGTON ................. " ........... . Commonwealth of Pennsylvania REPORT AND APP.RAISAL \ . .. ~:-::; J=~ r·n :?.J {f) 0 c ...,.. -(!] = (/') t,, ;7.: --! •. - G) r-r; 1:..........: -~ ~ -,. --------, ~ ·- ~~ :;::.: g~~ r-z -or-o l>(f> -.I (/) ,...,., ! ~ '"':! rtl .......... , t.=-; -n ·-:::::r -- c_..) . ,.....,_, \ / ·, ' "