The URL can be used to link to this page

Home My WebLink AboutOC1971-0312 - ESTATE OF OSWALD# Form RCC-2 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE .......... ~.r..9.lJ ... ?5.., ...... "J.::.9.7.! ............................. . DEPARTMENT OF REVENUE BuRE~U OF COUNTY COL~TIONS COUNTY .. W.9:.~.h~P.:gY..Q~ ............................................... . HARRISBURG, PENNA. 77 1 2 7 FILE NO ........ ?~.:?..~:?..~.~ ............................................... . Whereas, .......................................... ~~ .. ~ ..... ~.~.g.~ .... 9..~.~9.:~.~ ................................................... late of ................... 9.¥..g:.9.;r..P.:~9.: ....................................................... . in the County of .................................... W.a.9.hington ............................................................... Commonwealth of Pennsylvania, having died on the ................................ J..:2Y.h ............................................... day of ................. P..~.9.~'!:>.~.~ ................................. 197.9 .... , seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, ............................ ~~~~~~~ .... ~g .................................................................... , 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 Purposes $ Jt. Bamk Accotmt NO. 0006445 held in the PITTSBURGH NATIONAL BANK, CALIFORNIA OFFICE. CALIFORNIA. PENNSYL VAl\J IA. In the names of MRS LENA OS1,,TA11.n ()R r.r<:mu;.l<' T.Ff:.J\RSKY n,....,:mp r1 11-5-62 ..Rala.nr..a _as . n f'_ . date of death $'5i0 27 '510 27, I I ~ . Having been duly sworn according to law, I do hereby certify that the above appraisement is made in con- formity with law on this ......................... ~.day of ............................. ~ ........................... ~ .......................... 1~ .. ........................................... .... ~ ... 'U..t:J ................ ~ .. ' .... : ... Appraiser ................................................................................................ .................................. . .................... ....................................... ~ (Number and Str ... ,~~i ....... ................................. , Penna . ····· ................... w~~l:l:i.!lg~<>.:rl .. . County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of MRS. LENA OSvJALD ··············· ········································· ······································· Deceased. Late of CALIFORNIA Date of Death, ................. 12 ... 15,..,70 .................................. . Appraisenzel!t Docket Vol., Page, 63-71-312' Filed in Register's Office, -~-9.h .... ?5. ............ 19 .. .'7.J.:. Amount of tax due, $ .................................................................... . DEPARTMENT OF REVENUE Received, Examined and Approved, \, Wrote abo.ut Appra-isement, .. Appeal j1'om Appraisement, Entered and charged, # ' .,.,....-... -~-·-···. " ' ~-3 -7/-31 .lJ (~ I' • ·~ ' ' '. ' COMMONWEALTH OF PENNSYL.VANIA RE:C.EIVE DEPARTMENT OF REVENUE cou BUfifA1t' ~---. HARRISBURG Nry COL-.0: · Ur··,-. _ '-·-IONs R C C•43 (5-65) NOTE: TO BE SUBMITTED IN TRIPLICATE Pennsylvania Department of R~venue Bureau of County Collections 26 S. 4th Street Harrisburg, Pennsylvania Dear Sir: ... llfc 30 2 59 PH '70 · Pursuant to Section 742, Pennsylvania lnheritan¢e and Estate Tax Act of 1961 we herewith submit the following report: ,p . ·. . · ' jft' I ADDRESS SeCond 81\d Wto4 Sti.-t«ttfi'O\W.fe>mia h 15419 ACCOUNT NO. OF JOINT, TRUST OR INVESTMENT DEPOSIT · · SQ.Yiap .tott:unt &•e! ,,~ NAMES ON ACCOUNT OR INVESTMENT ___ . _Itt..;;.. . .;;..e.,:.;_ .. .:::L.::::ea=a~. OSw::::.:· -::::-=a14=-··=-· .::01':...· .=Ge::.:::o~t.as•~t:sfjesar~-~sk~'t~· ...;.,_,___ __ _ : .. L::: DECEASED JOINT DEPOSITOR, . · . . .~ . TRUSTEE OR INVESTOR__._ . ...:lfr.=.·.::.;S•=-· =Le=·aa==·~Osv:~-::::.:al~d~___::V::.._._..,.._ _ __;_ .. --- ADDRESS 262. -~~· Stl'tet Gauforni$, Pa. 15419 ·----~~~~----~....:.,_ ____ _ DATE OF DEATH December 1Stl.970 SURVIVING DEPOSITOR, . · . . . BENEFICIARY OR INVESTOR-_G...:.,.· e-'o-~=ae_te...:sa:;...·. _ra_;,.kf-=------.----------- ADDRESS Rtaoa. fa 1~71 . '' } ·~ J /I RCC-134.(:\-69) ... COMMONWEALTH OF PENNSYLVANIA . DEPARTMENT OF·REVENI.TE BUREAU OF COUNTY COLLECTIONS OFF<fCtAL~OTICE OF INHERITANCE TAX. •· INHERITANCE TAX DIVISION APPRAISEMENT AND ASSESSMENT OF ASSETS NO~ SUBJECT TO ADMINISTRATION TO: GEORG~ LEGARSKY ROSCOE, PE~~SYLVANIA 15477 Date: Janury 6, 1971 County Washington County File No._~-------- {zJ-7/-3/ ?::-Bureau File N.o. 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 • Bank Account No • 0006445, held in the PITTSBURGH IATIONAL BANK, CALIFORNIA OFFICE, CALIFORNIA, PENNSYLVANIA. In the names of MRS. LENA OSWALD or GEORGE LEGARSKY. Opened, 11-5-62. Balance as of date of death, $530.27. appraised by the Commonwealth, as of the date of death, at $ . 530 • 27 50 %of this amount is taxable at the rote 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 death of the decedent, or on or before March 15 19 71 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 AMENDED ASSESSMENT 265.14 $--~~~-------$---------------- 15.91 .79 ----------- $ 15.91 $ ============ TOTAL AMOUNT DUE APPRAISED BY: _::.a_::.-"c..:::U::..__,;.··---="~..:..._~=-.::..=;......::;._:~-ASSESSED BY: _______________ _ Make checks or money orders payable to: (Agent for the Common we a It h) CTIONS TO TAXPAYERS To insure proper credit to your account this Official Notice must accompany your payment. Mail or bring it to: If you have already paid this tax to on executor, administrator, gttorner or other personal representative of the · decedent for forwarding to the Commonwealth, I ist below the date paid, name and address of. the person to. 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 itemi~e 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 for these debts, and 2-You actually paid these debts out of the account or property descri.bed 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 ~--------------------~~~----~--~~~--~~TO~TAL $ {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 __ _ 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 Approval: ______________ _ Register of Wills ·~ . ... . -~-...... -· •,;Aif you, hove already paid this tax to an executor, administrator, attorney· or other persona+ repre'lentativtt of•tjle 'decedent for forwarding to the Commonwealth, list below the date paid, name and address ofcthe person.tO>!who.n ... .. .-.. '')ou made payment, their official title and the amount. .:: · .-:..,1·:t:~ ., j ' Name and Address of Payee Official Title · · .. y, ·~.liH Amovnt Pqid .. -~~~;..--,..~.,.""'" i > ----..... _-..--' ' 'J;"J': .. t""'•·-· '·;. . ·~~· ---... . .. . ..,_. ""· ;, ... · , 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 . J:~~~u. TOY qualify as deductions against the gross value of the property in the computation of tax due. If any ' _-x~te.xpen.ditures meet all of the three following tests, it is recommended that you itemize the paymen!sJbelow, ·execute .the affi-davit, and return this notice. The Register of Wills will examine the debts claimed an~·.q.ltow those which he determines to be proper. The tax will then be recomputed and you will receive an amended ~-' asses.sment of tax. THE THREE TESTS WHICH MUST BE MET ARE THAT: .... bio..._.r ·. . .... -. l ·.You were personoljy legally responsible for these debts, and -' I ., i • I -.. ' . ... . .... ... 2-You actually paid these debts out of the account or property descHb'4td above a·nd can furnish proof ~: · 1 of such payment, if required, and ·-, · ·• J;·, i1 • • -~ .. • 1 r. 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 J-6~'1i . f..L'1.J ~~A~· ~----+. 1414 -" ,r.-~ o22?0tJ ' . ~ ..- TOTAL $ r:.2.?? 00 (attach separate sheet if required) . ' .COMMONWEALTH OF PENNSYLVANIA) SS: here~tify tha,}te foreg~g is a just and true statement of f the decedent, /\.Q. ~ ~M.rr~ -4 , for which I was legally esponsib and wh'c 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. CRIBED BEFORE ME THIS d-., Lj DAY OF --=:t6'-"-~~~-~~r--:--19 :JL. 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 $ --------· Dote of Approval: _____________ _ Register of· Vfills '