HomeMy WebLinkAboutOC1971-0372 - ESTATE OF HOLESHCJMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF 'REV,ENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBUP.G
17127
Msy 7,1971
Mrs.Frances Leo,Chief Appraiser
Inheritance Tax Division
243-245 Washington Trust Building
E.Beau &S.Main 3treets
Washington,Pennsylvania 15301
Re:Estste of Blanche Holesh
Y01.:.:.n File No.~~3-7/-37)...
Courctry of Was~'lington
Dear Mrs.Leo:
Enclosed is a copy of a Pr::Jtest filed in the subject
decedent's estate.
On May 7:1971,Mr.Peter Gapstaides,Directcr of this
Bureau,advised Rotert L.Ceisler,A~torney for the estate,that
the Protest has been E·ustained in pa?t_
Accordingly,you are authorized to amend the record of
this estate to conforrr.therewith.
Vers truly yours,
~/~r?/~~b~/~~
Robert L.Schrift,Acting Chief
Inherit~pce Tax Division
For:Peter ::;a.pataides,Director
Bure'3.u ·)f Counvy Collections
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May 7;1971
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Robert ;1.Ce:ts1er;Esquire
PATRONO,'CEISLER &EDWARDS
80 East Chestnut Stre~t
Washington,Penmly1van1a 15301
,.
Re:E6ta~e of Blanche Ho1esh
Your File No.,6186
County of Washingtor.-
The Inheritance Ta1t Protest ·.Board of the Pennsylvania
Department of Revenue met on the JOth'day of Ap~1l,1971,and
considered the Protest filed in the above·decedent'8 o!tstate.
The decision of the Board follows:•._.•.<t-
The Protest filed on March 8.1971 in the above
captioned estate,is hereby Susta1ried :l,.n part;Mellon National
Bank &Truet Company Account No .064-5000202 is taxa.ble to the!
extent of one..hali'.
The Protest 113 Sustained as pertains ,to Account #14829,
for the funds'were not those of the decedentj but belonged to .
Eleanor K.Allen,and are therefore not taxable.',
.peter.Ca.pataides,Dirltct,or
Bureau of County Colle..ctions
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For:Robert-P.Kane
Secretary ot R-evenue
Kl?N/ms
c.c;Mrs.Frances Leo
.,Chief Appraiser
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c.c.Russell Marino
.Register of Wills
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IN RE:ESTATE OF BLANCI-IE HOLESH,
DE€EASED.- - - - - - _
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PROTEST OF ASSESSMENT OF TAX
TO:DEPARTMENT OF REVENUE
COMMONWEALTH OF PENNSYLVAN1A Fi 1e No.--'-_
~s provided by the Act of June 15,1961,P.L.373,Article
X,Section 1001,a Protest is filed against the assessment of tax
in the amount of $1197~20 against Elinor K.Allen by reason of
the death of Blanche Holesh,dec9ased,and in support thereof the
~ollowing is ~lleged:
i.Elinor K.Allen was born March 24,1947.
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By reason of the death cf her parents while she2.I
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lstill &minor,she came into possession of a substantial 3Ufl ofIi,,'
Irnoner.
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1 3.On February lO~,1965 an :lee-ount beari!lg No.10379 ",-as I
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\bpened in the First National Bank,Charleroi,Charleroi,Pernsylvania,I
II f!1'1jflUdwas;entitIed'John HQlesh or M::5.Blanche Holesh ,guardian.s of I
~he Estate of Elea~or K.Allen.n minor ••ith part of tte said mor+r'I.I.1l-.!
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it,4.•,On'Jail'mu'Y'21;;·'·'1.~'7(),.Elir-c:r 1(.Allen having attainej he-r ~.
;.,',_"'.,'..':,':,!':".,_.Q,r,.••..~.t__..:_:.n.·vithdt;e,.th"'.tot"l"lllQlliIt on deposit.$6.000.H •and"-;1
-"-:"_'It'''''''''~U .......,,:BlCCQ~t on the sa.1lle day.at.llife<1l1oIli NatiliJnal Bank -'f T:rulst'';,!
_~~'_\';;'?-,~any~.i..~~}_..lerO~.t1 p~:..:;".~~~e~,sa~d.a:Co.~t b(J.:e.No.~64.cSlD!QllQJZ.y:.~;;;>.~!.,~;~'
• .',"j'1 ..'~'.''.I'd "'.-,""••c,':I;;;:;;)1:.':;;"i":l/'".'~,:-,til:W&S .in t.b.e ,ELue of:.Eleanor K_~-)\]J.en."or Blanche HoIesh..''"':.vi ."\.',~~~~,~:~:;~,~<;<'..,c·::~,~~~~jc~::~~~,;~~"i~Fe~rii2Y}-'~~:'19iI ,~"~ate'\0 'f'
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I ~=,~",1~1..1.·~\fF!'i;~~,·:f,.'1<kJJi~e/.$OJl~sh1~'i.~6~m:,ta:iJl~4 $.'"r~.~~;..3~~":bl'".~'ason Qf the addi t io-n..:l~:y~n ,it!~~'~:.
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COMMONWEALTH OF PENNSYLVANIA
COUNTY OF WASHINGTON
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)ss:
Before me,the undersigned authcrity,fersonally a?peared
ELINOR K.ALLEN,who,being duly sworn a~cording to law.deposes
ftnd says that she is the protestant herein and that the facts
set forth in the foregoing Porte~t are true 1nd correct to the
best of her knowledge,information and belief.
Sworn to and subscribed
before me this ~tt,da'y
of ¢~Ji.1.-t,.P....J 19 71 .
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.~/,./7~~l/?~';,,;'if</t.t/(/~~.,-/~-l.~~l./'"~.~,l".....L.I c:
(Elinor K.Alle~)
.A1'fGttrNr'sOP-rer,I'lnfary '"~ihlfi
80 E·Ch~(tnut St.
W"hingtnn Wash,CO,Pa,
y Commission Exp ires :~I_'II.:..Y_c"_'m_m~is_$:.:I·o~n-=E.::Jxp~i.:.:1e~s:-!olJ'll.aWnlw(al.l:r.:j.V--l-l"'l_:I §75
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'",COM,MONWEiALTH OF FcEt'4NSYLVANIA
,..DEPkRTM..ENT GF REVENUE
HARRISBURG
RCC-43 (5-65)
NOTE:TO BE SUBMITTE)IN TRIPLICATE
Pennsylvania Departrrent of Revenu
Bureau of County Collections
26·S.4th Street
Harrisburg,Pennsylvania
Dear Sir:
Pursuant to Section 742,P~nsylva ia Inh~e and Estate Tax Act of 1961,
we herew'ith submit the following report:
C"jARI r~l"Il -r:-ry:-pn 1 C'ii'''''lf't"'0 I "A'I A!""'Il\1
NAME OF REPORTING I "'.-',-',"-••\e..::'~":'"',0"~"_~u,.I....).)I~..,/.M
FINANCIAL INSTITUnON v_~.-~~-\_'__J_.-"--'•....;.-;.;..•..;;..."'...:..,J=-..:...:..:\:..:;,c;:....•----:fr /
~gg~~~~-N-O-.-O-F-J-O-IH-T-,-----"-'-'-"-'-'-'--"-"-'-~~_..-_t.~
TRUST OR INVESTMENT DEPOSIT Satt).~~,Account #lhtlZ9 01-f()g~~~~~~T~~~~UNT D1..1ncha Holooh ~.;;astco rOl'f.1;i:llo:t'&.Al:tciD,j.{
DECEASED JOINT DEPOSITOR,Blanche llclo9h
TRUSTEE OR INVESTOR _
ADDRESS 2_({_f_i~_~_ol_to_\:_.t_I_\V_C_!i )_._Quu__.,'t'_l_o_:"'O_i_~_P{l_)._'_15_·0_22_,_
DATE OF DEATH l"ebrilc.17 3;\1911
SURVIVING DEPOSITOR,
BENEFICIARY OR INVE5TOR __El_1!_nc_'_r_l'...;.;,!\_J_m_1_~_,_
ADDRESS 207 too!;d'.lt A,,'t;.::G}u:n",Ol:':Ql$rIa.l$022
RELATIO~SHIP TO DECEDENTNOIC1J Ni{lC!tt to D1t.moiw 1!olcl1h
DATE DEPOSIT OR INVESTMENT !~hlj:\1966WASESTABLISHED _
BALANCE,INCLUDING I.-.fTEREST t11:~j"OO
DUE,AT DATE OF DEATH $_
/;(,71 60 Q /,s-%==o1SYfS-
..>,%~(5""-:3-ll -~~71"
OFF~CIAt ~bltCE OF INHERITANCE TAX
...APPRAISEMlSNT ,AN.:>ASSESSMENT OF
ASSETS NOT SUBJECT TO ADMINISTRATION
RCC-134 (1-691
COMMONWE~l:JHOF PENNSYLVANIA
D~PARTMENTOF REVENUE .',
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
TO:ELINOH K.ALLEN
207 LOOKOUT AVENUE
CHARLEROI,PENNSYLVANIA 15022
Date:F_e,;;;..b,;;;..r-'u-'a_r....y_2-'4....,---""1..;;.9...;..7=1__
County l¥_a_s_h_i_n-=g:::..t_o_n _
County File No._
Bureau File No._
We have received noti ce that,}QX~~fu'fl~J61~~)Q:xx."{XXJC{XXXXXXXXXXXXXXXXXXXXXXXXXXXXX
on February 3 1971,you came into ownership jf certain property throilgh ~x,.~~X~
*KSCl~i,{.K,*Jo/X~}b.PlKdG{~RmU transfer from,BLANCHE HOLESH,deceased.
Under the Inheritance and Estate Tax Laws of the Comnonv·ealth of Pennsylvania such transfers are taxable
and the liability for the payment of :he inheritance tax due is mposed upon you,·]S transferee.
The property on which tax is herejY assessed consists jf:Jt.Savings Acct.#14829,held in
the CHARLEROI FEDERAL SAVINGS AND LOAN ASSOCIATION,CHARLEROI OFFICE,CfURLERO
PENNSYLIANIA.In the names of BLANCHE H0LESH IN TRUST FOR ELINOR K.ALLEN.
Opened,3-17-66.Balance as of date cf death,$1,699.00.
appraised by the Commonwealth,as )f the date of death,a!$__1.:..,_6_9_9_._0_0 _
100 %of this amount is taxable at the rate of 15 %
ORIGINAL ASSESSMENT AMENDED ASSESSMENT
ASSES~,ED BY:~--'__
(Agent for t~e Commonwealth)
DATE OF ASSESSMENT
TAXABLE AMOUNT
LESS:ALLOWED DEBTS
NET TAXABLE AMOUNT
AMOUNT OF TAX DUE
D If you pay the above amount withill three (3)months
of the date of death of the decedent,or on or
before May 3 19 71 you may deduct a
discount of 5%of the amount of tao<due,or
o This tax became delinquent,fifteE'n (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 dote additional
interest is due at the rate of 6%p:!r annum until
paid
TOTAL AMOUNT DUE
APPRAISED .BY:~~/,,-7c:.",,--<-
(I eritance Tax Appraiser)
$
$1,699.,00
254.85
12.74
254.85
$--------
$,==:===============
I"STRUCTIONS TO TAXPAYERS
Make checks or money orders payable to:To insure proper credit to your account
this Official Notice must accompany
your payment.Mail or bring it to:
1(~II /Vvl ~.v:..,~
AGENT HlR THE ~ori'H¥1u!~':iit{L.-
COURT HOUSE
WASHINGTON,PENNA.15301
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an executor,admi nistrator,attorney or other personaI representative of the
monwealth,list below the~~cate pgid,name and address of the persQ:1.to whom
tie and the amount.i;•"4 ~.',.~..;,,,~..
dress of Payee Official Title Amount Paid
ter the date of death of the decedent,you personally paid funeral expenses
,with funds derived from the property herein taxed,such amounts expended
gainst the gross value of the property in the computation of tax due.If any
hree following tests,it is recommended that you itemize the payments below,
is notice.The Register of Wills will examine the debts claimed and allow
oper.The tax will then be recomputed and you will receive an amended
BE MET ARE THAT:
I
ponsible for these debts,and
ut of the account or property described above and can furnish proof
d
claimed,for tax purposes,by an executor,administrator or other
ecedent handling the administration of the general estate of the
SCHEDULE OF DEBTS
Description of Obligation Amount Paid
('
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.
TOTAL $
(attach separate sheet if requ ired)
ANIA)
SS:
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hereby certify that the foregoing is a just and true statement of
f the decedent,,for which I
I did payout of the property herein taxed.I further certify,that to the
hese same debts will not be claimed by any other person,for inheritance
RE ME THIS DAY OF
19_.
Signature of Taxpayer
REPORT OF REGISTER OF WILLS
egister of Wills in and for the above county,do respectfully report that I
ove in the total amount of $..
Register of Wills
Name of Pa eeDatePaid
If you have already paid this tax to
decedent for forwarding to the Com
you made payment,their official ti
:j
Date Paid ,Name and Ad
1,-------
funeral expenses and other debts 0
was legally responsible and which
best of my knowledge and belief,t
tax purposes.
COUNTY Of _
COMMONWEALTH OF PENNSYLV
I,the undersigned,duly elected R
have allowed deductions listed ab
2 -You actually paid these debts 0
of such payment,if required,an
Date of Approval:_
SWORN AND SUBSCRIBED BEFO
3 -These same debts are not aIso
personal representative of the d
decedent or any other transferee
THE THREE TESTS WHICH MUST
1 -You were personally legally res
Under certain circumstances,if,af
or other just debts of the decedent
by you may qualify as deductions a
such expenditures meet all of the t
execute the affidavit,and return th
those which he determines to be pr
assessment of tax.
R C C-43 (5-65)
COMJ~NWEALTH OF PENNSYLVANIA
,......DEPARTMENT OF REVENUE
HARRISBUP.G
J
NOTE:TO BE SUBMITTED IN TRIPLICATE
Pennsylvania Department of Revenue
Bureau of County Collections
26·S.4th Street
Harrisburg,Pennsylval,ia
Dear Sir:
Pursuant to Sect on 742,Pennsylvania Inheritance and Estate Tax Act of 1961,
we herewith submit the following report:
NAME OF REPORTING CHARLEROI rEDFRf~L Sl\VINGS &lOAN ASSN.
FINANCIAL INSTITUTION F.G.[~>:.;;1st g ;':,"r'h I~'i~/&/0
ADDRESS Ci:','.c :,i<,IP I'J..f
~~3~~~~~~V~~T~~I~J'DEPOSIT_&x_·,·;ri__n_rs__.M_;O_O\t_...~_._'_9:3_·9_1 fJ ~
NAMES ON ACCOUNT A'udtxey Holoub ">1"£:tnnche Uo1eshORINVESTMENT _
DECEASED JOINT DEPOSITOR,B1anobG lblcOh
TRUSTEE OR INVESTOR _
ADDRESS 20_1_'_W_'G_JI:::_Q\1_'t._Avo__.-_t_Ch._·_er_u_.~_';'_oi_:t_ff.'_...~_.:_1.5_'0_2_2 _
DATE OF DEATHi Fd;.l;t"'"m:r1 3,1971
SURVIVING DEPOSITOR,.
BENEFICIARY OR INVE~TOR _~_._d.r_G1_._H_olG_··_.p_h _
201 Lookontft:r,ref!~Ohm:-l~¢~,F:1i!'l$O~2ADDRESS.---
D!!.UGbto~t to 131anehe HoloabRELATIONSHIPTODECEDENT _
DATE DEPOSIT OR INVE5TMENT Apr11 23,],9$'9WASESTABLISHED _
BALANCE,INCLUDING INTEREST 91~8.'-9
DUE,AT DATE OF DEAT:,!$_
-</;J?!/s @ ~/a;01f.yj-
S%~(.5'd-lI);,~/-r...z
Da f~:__.....lEu'ci&.lbl.l..ruuwa...ryl..,¥-.....2w.:4:Lt-,_1.L.9;L.7,L.l.l..-__
COLnty ,:.:..:,1a=sl~'1.:::.i~ng~t~o~n=---_
15022
OFF.~IAL NOTICE OF INHERITANCE TAXAF>.~RAISEMEN r AI'-D ASSESSMENT OF
ASSETS N()T.SUBJECT TO ADMINiSTRATION
CHARLEROI,PENNS~LVANIA COUllty File No._
Bur~au File No.',$;-7/-31.2
We have received notice that.)UCQ)[wttXdf)t.K~tl~i'f~)H.(XXXXXXXXXXX-:XXXXXXXXXXXXX)'XXXXXXJfXX
on February 3 19..11.you came into ownership of certain property through rXgI@(XlKliXrlNli~rlJll:wli]b1i
~~wHd{Xi{tBe~MXKX transfer from,BLANCHE IWLESH,deceased.
TO:LOUISE HOLESH
207 LOOKOUT AVENUE
RCC-134 (\-69).
COMMONWI;ALTH OF PENNSYLVANIIA
[lEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
Under the Inheritance and Estate Tax Laws of the Coml1onwealth of Pennsylvania such transfels are taxable
and the liability for the paymen"of the inheritance tar.due is imposed upon you,as transferee.
The property on which tax is :'ereby assessed conslsts of:Jt.Bank Acct.#9096,held in the
CHARI,FROT FEDEllAl,SAVINGS AND l.GAN ASSOCIATION,Cli;.\RI,EROI OFFICE,CHAULEUOI,
PENNSYLVANIA.In the names of LOUISE HOLESH or BLANCHE HOLESH.Opened,
13-31-58.Balance as of date of death,$~1~,~4~0~7~.~8~7~._
appraised by the Commonwealth"as of the date of deatl1,a"$1,407.87
50 %of this amount is ta,xable at the rate of 6%
ORIGINAL ASSESSMENT AMENDED ASSESSMENT
DATE OF ASSESSMENT
TAXABLE AMOUNT
LESS:ALLOWED DEBTS
NET TAXABLE AMOUNT
703.94-$---~'::"'~~--$--------
AMOUNT OF TAX DUE 42.24
D If you pay the above amount within three (3)months
of the date of death of the dec ~dent,or on or
before ~fay 3 19 71 you may deduct a
discount of 5%of the amount of tax due,or 2.11- ----------
o This tax became delinquent,fifteen (15)months
after the date of death and,in addition to the
tax,statutory interest at the nte of 6%of the
tax per annum is also due as cf *_
19__in the amount of ----------
$============="42.24TOTALAMOUNTDUE$
....-/.-
APPRAISED BY:a4~/-/\~:......-::ASS::SSED BY:_
ll~herjtance Tax Appraiser)(Agent for the Commonwealth)
*If the tax is not paid by the above date additional
interest is due at the rote of 6%per annum until
paid
INSTRUCTIONS TO TA.<PAYERS
Make checks or money orders payab.e to:To insure proper credit to your account
this Offic.al Notice must acconpany
your paym;;!nt.Mail or bring it to:
If you have already paid this tax to an executor,administrator,attorney or other person.~J1.repr~sentative of the
decedent for forwarding to the Commonwealth,list below the date...paid,name and address of the person tp whom
you made payment,their official title and the amount..'.~_.
"
Date Paid Name and Address of Payee
J,""./
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 d'ebts 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 Name of Payee Description of Obligation Amount Paid
TOTAL $
(attach separate sheet if requ Ired)
COMMONWEALTH OF PENNSYLVANIA)
COUNTY Of _
SS:
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 payout 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
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Fonn RCC-2
•a.•..,l.COMMONWEALTH OF PENNSYLVANIA DATE .........A.pr..i.l....7"....J9.7.;J"...................................'.
•DEPARTMENT OF REVENUE RESIDENT lSHERITANCE TAX .........~~.~?~.~.~.?..l?:........................................,BUREAU OF COUNTY COLLECTIONS COUNTY
HARRISBURG,PENNA.17127 .APPRAISEMENT FILE NO..............§~.::::?!:??.~.:........................................
Whereas,......................................Blanche...Hole.s.h............................................................late of ......................g~;r.J.~;r.g~........................................................
in the County of ..........................................Wa..shiJigt.on...........................................................Commonwealth of Pennsylvania.having died on
the .................................t.h;tr.~L........................................day of ............f..~p..~~...................................19...7..~..,seized and possesaed of an estate
subject to Inheritance Tax under the laws of the Common-Health of Pennsylvania;
Therefore,I,F:1..ANCES LEO an appraiser duly appointed a~ording to law,.....................................................................................................................................,
having been designated to make a fair and conscionable appraisement of the said estate,and tc assess and fix
the cash value of all annuities and life estates growing out of said estate,henby file the following appraisement:
In the event that any future inter:!st in this estate is transferred in possession or enjoyn:.ent to collateral heirs of the decedent after
the expiration of any estate for life or fJr years,the Commonwealth he-reby expressly reserve~the right to appraise a'1d assess transferinheritancetaxesatthelawfulcollaterarateonanysuchfuturelnter·~st.
Unit AppraisementIDelcrlptlonofAssetValuelMadeforInheritanceTaxPurposel
"$
Jt S::tvinp'S Account #9197a held in the CHARLERCI FEDE..'?AL 3AVINGS .00
LOAN ASSOCIATION~CHARLEROI OF!'ICE,CHARLEROI,FENN·3:..rLVANIA.In the
names of AUDREY HOLESH OR BLANCHE HOLESH.Opened.4-23-59.Balance as
of date of death.$948.29 948 2~9
I
Jt.Bank Account #9096 held in the CHARLEROI FEDERAL SAVINGS AND LOAN
ASSOCIATION CHARLEROI OFFICE.CHARLEROI.PENNE·YLVkIJIA.In the na,mes
-
of LOUISE HOLESH OR BLANCHE lDLESH.Qpened,~-31-58.Balance as of
date of death,$1,407.87 1,407 87
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Having been duly sworn accordin~to law,I do h~reby .~ertify that the above appraisement is mace in con-
formity with law on this .............~~day of .......................................................................................~.............~~.........................~~..~
~ppr"iser
,....",......,.,...........,...................,....,..............,'.".".-.....,...,.",....,.. ..,.'.,.,.....,...".,..,.,.,....~....................".,.W (Numb.!and Street)
Penna.........................................~~...".....',.,....,...".....,.."......."
ote Offi"e)
.....Wa.sbington......County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
Blanche Holesh
Deceased.
Late of
Charleroi
Date of Death,2..~3.~7.l..
Appraisemcl!t Docket Vol.,;..
Page,No (>3..~7.l.~3..7?..
Filed in Register's Ofjice,Apr.i.l 7 19...7l
Amount of tax due,$.
DEPARTMENT OF REVENUE
Received,
Examined and Approved,.
Wrote abo.ut Appra.iscment,
Appeal j"om Appraisement,..
Entered and charged,..
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NOTE:TO BE SUBMITTED IN TRIPLICATE
Fe~',1911
R C<:-43 (5-65)
Pennsylvania Department of Revenue
Bureau of County Collections
26,S.4th Street
Harrisburg,P'ennsylvar ia
Dear Sir,:
-';-;>""-
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COMMONWEALTH OF PENNSYLVANIA
DEP~RTMENT OFR.EVENUE~
HARRISBURG
Pursuant to Sect on 742,Pennsylvania Inherita~ce and Estate Tax Act of 1961,
we herewith'submitthe following report:''
.TITLE,·.
NAME OF REPORTING .'.'...
FINANCIAL INSTITUTION MElJ,QN NATI<lfAL BANK ANll'mUST'O:HPANt
OH.ARLEROX o"iOI
ADDRESS CIIAlUmlOI,fA.'15022
ACCOUNT NO.OF JOIHT,.,'.,.'
TRUST OR INVESTMEMT DEPOSIT_06_'·_4~__·_·_02_..'_--'--_
NAMES.O~ACCOUNT ELINOR KAY AJ,tDIi
OR INVESTMENT·Oft llWIICIIII HOtUSII :..-//;;70
.D~~~~~~~~06~~~VE:S~~~O_R_,_·ILAN_.'_,_CHB_·_...._.ROll_'~:-S....:.H_·_,_.'_"V.;....__/~
ADDRESS ~01 Lo()J(Ollt Avenue Charleroi,Pa.1$022 "?1 jJ
DATE OF DEATH reb!'UU'1 3,..1V11 cr-
,~~~~I;II~I~~;~~S:~~~STOR BLtKOa nt·(£IBN---------------...,-
ADDRESS ~01 Look-.t ~venu'C_;ze,ro1,Pa.1502a
RELATIONSHIP TO DECEDENT NmoS----,.--'----------_----:._-DATE DEPOSIT OR tNVESTMENT'J .lI7-ltw.·O v
WAS ESTABL.,ISHEJ -,."".'anU8l7 1;.,7f
BALANCE,INCLUDING INTEREST.6'
DUE AT DATE OF DEATH $$;....-=,~2_82....:..·.30;;:..·_'--;-_
,"1/~70..V ~~9(~<~~~~-fi:'1
3,/tI/1J-@/SJ;~J!7/·If
CHARLEROI,PENNSYLTANIA
RCC-134 (\-69)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
•INHERITANCE TAX DIVISION
TO:ELINOR KAY ALLEN
207 LOOKOUT AVENUE
CORRECTED BILL..,
.....JIII ••
OFFICIAL NOTICE OF INt-:ERITANCE TAX
APPRAISEMENT AlW A~SESSMENT OF
ASSETS NOT SUBJECT TO "~DMINISTRATION
Date:_---=)f.:.::a::aly'--=l:.=l~,_1.=.9:::..7.:.::=_~_
County __W_a..:..8..:..h..:..i:..:...n~g!:l!-t;:.,.o..:..n..:..._
County =j Ie No.~d~.F_-_/_~_j_,J _/_
Bureau .=ile.No.tt 3'-..?/v .3 7 c:(
We have recei ved noti ce that,.....XX1l.X.XX.XXXxxxnxxxxxxxxxxmxxxxxxx
on February 3 19-1l,yo~came into ownership of certain property throJgh~iiXK
BI.uuat)ID~X transfer froID,BLANCHE liOLE5H,deceased,
Under the Inheritance and Estate Tax Laws of the Comllonwealth of Pennsylvania such transfers are taxable
and the liability for the payment of the inheritance tax du~is imposed upon you,(IS transferee.
The property on which tax is hereby assessed consists of:Jt.Held Bank Account #064-800202.
held in the MELLON NATIONAL BANK ff TRUST COMPAA'VY,CIW{LER~I OFFICE,CHARLEROI,
PENNSYLVANIA.In the names of ELINOR KAl ALLEN or BLANCHE IOLESH.Opened,
Janiary 27.1970.Balance as of date of death,$6,282.30.
appraised by the Commonwealth,as of the date of death,ct $6,282.30
SO %of this amount is taxahle at the rate of 15 %
ORIGINAL ASSESSM=NT AMENDED ASSESSMENT
DATE OF ASSESSMENT
TAXABLE AMOUNT
LESS:ALLOWED DEBTS
NET TAXABLE AMOUNT
$3,141.15_......:...._-----$--------
AMOUNT OF TAX DUE 411.18
D If you pay the above amount with in three (3)months
of the date of death of the decedent,or on or
before 19 you may deduct a
discount of 5%of the amount of tex due,or
D This tax became delinquent,fifteen (15)months
after the date of death and,in acdition to the
tax,statutory interest at the rate of 6%of the
tax per annum is also due as ·of -10 _
19__in the amount of
$::::::::=======
(Agent for the Comm~nwealth)
411.18$
ASSESSED BY:_
*If the tax is not p~id by the above date additional
interest is due at the rate of 6%per annum until
paid
I TOTAL AMOUNT DUS
~//
APPRAISED BY~-.•/
(Inheritance Tax.Appraiser)
INSTRUCTIONS TO TAXPAYERS
Make checks or money orders payable to:
~~3Y/,7//P
/Jiy ole;,/P?/
;;?"."4'/':('c.y
To insure ploper credit to your account
this Official Notice must accompany
your payment.Mai I or bri ng it to:
'K~II NAtVJ.C)4)
N'T fOR 'THE COMfw10NWEAL-H
AGE COURT HOUSENA 153:)\\'VASH\NGTOM.PEN .
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 dat~p'ai&,-name and address of the person to v<hom
you made payment,their official title and the amount..\.
Date Paid Name and Address of Payee
,".
Amount Paid '.
Under certain circumstances,if,after the date of death of the de'cedent,you pers'onally paid tuner~1 expens~~
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 recommend'ed that you ih~ri,iz'e the pay'ments below,
execute the affidavit,and return this notice.The Register of Wills wilrexamine the debts claimed and allow
those which he determines to be proper.The tax wi II then be recomputed and you 'wi II rE~ceive a'n 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,administrat.or 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 Ired)
COMMONWEALTH OF PENNSYLVANIA)
COUNTY Of _
SS:
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 payout of the property herein taxed.I further certify,that to the
best of my knowledge and belief,these same debts will not beclciimed 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 abo'(e county,do respectfully report that I
have allowed deductions listed above in the total amount of $•
Date of Approval:_..Register of Wills
RCC-134 (1-69)
q)M~ON,W~A~TH OF PENNSYLVANIA
DEPARr'MENT OF REVENUE
•BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
OFFICIAL NOTICE OF mHERITANCE TAX
APPRAISEMENT AND ~SS1:SSMENT OF
ASSETS NOT SU BJ ECT TO ADMIN ISTRATION
TO:ELINOR KAY t\I.i.'iili
207 LOOKOUT AVENUE
CWWLFJ(.O!,PENNSYLVAN:A 15022
Date:__....LF':...te;.uly ,~rua.ry 19,1971
Vj!..SHINGTONCount:-_
Count)"File No._
Bureal'File No._
We ~vg receiv~'noticet~,~·~~-'-C-J~b:D¥?,~Uvcame into owner,ship ~f ~~.rtai.~~.r.op.~py thlough right of survivorship,whichJwa'S'f01me'rry-owneit·\)~eceffent~transfer from BLii.l\CHE,dOLE5H,Leceased.
Under the Inheritance and Estafe Tax Laws of the COTlmo'1wealth of Pennsyl~ania such transfers :Jre taxcl'ble
and the liability for the payment of the inheritance tax due is imposed upon you,as transferee.
Th h· h . h b .Jt.Savings Account #064-800202 held in thee'p!~p-ert.Y.OQ W Ie ,tax I~ere lY a,ssne,s~ed .c.pns..l~J;s ..Plf -,-,'G ''-"""-HELWN I'liiTuNAL BANK AND TRuS'!v0l1PA:NX,{,;lif,H.J.JJtOI OFP ICE,C!'IidI:J.tI,ffil':fU&YLVdtJIA.Ul the
$--------
AMENDEC ASSESSMENT
:;-+-------..,.....-+--::.--
*If the tax is not paid by the abcve date additional
interest is due at the rate of 6o/c per annum until
paid
AMOUNT OF TAX DUE
DATE OF ASSESSMENT
TAXABLE AMOUNT
LESS:ALLOWED DEBTS
NET TAXABLE AMOUNT
\
names of ELINOR KAY ALLEN D OR BLANCHE HOLESH.Opene 1...
o If you pay the above amount wit1i three (3)onths
of the dat~1&f ,ath of the d'-fde t,or on or
before y 19 you may de~uct a
discount of 5%of the omount of tox ~r
o This tax became delinquent,fif'een (15)m..gnths
after the date of death and,in cddition to the
tax,statutory interest at the ra'e of 6%of the
tax per annum is also due as of *_
19__in the amount of
\
appraised by the Commonwealth,as of the date of death.at $'r-_6_,_2_82_.3_0 ~~100 15',___%of this amount is taxable at the rate of ',70\
ORIGINAL ASSESS,~E
death,$6,282.30.
$==================
(Agent for the Commonwealth)
roJ)
ASSESSED BY:_
TOTAL AMOUNT DUE
APPRAISED BY:_U_/U_"-+-'v_/-L'/_'~_/_'~_;i_'__
ritance Tex Appraiser)
INSTRUCTIONS TO TA)cPAYERS
Make checks or money orders payabl~to:To insure ::>roper credit to your :Iccount
thiS OfficiJl Notice must accorrpany
your payme-nt.Mai I or bring it 10:
If you have already paid this tax to an executor,administrator,att5{ney-e-r other personal representative of the
decedentf~rJQ!wardingto the Commonwealth,list below the date paid,name und address of the pers0l!.tq ~h1m.
you made payment,their official title and the omoont.
Date Paid Name and Address of Payee Official Title Amount Paid
SS:
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 for these debts,and
2-You actually paid these debts out of the acco~nt 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 ired)
COMMONWEALTH OF PENNSYLVAN'IA)
COUNTY OF:_
I,hereby certify that the foregoing is a just and true statement o~
-funeral expenses and other debts of the decedent,,for which I
was legally responsible and which I did payout 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
Signature of Taxpayer
Date of Approval:_
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 $..
-~~_/
Register of Wi lis /J
Fonn RCC-2
,B'EPARTMENT OF REVENUE
{lUREAU OF COUNTY COLLECTIONS
HARRISBURG,PENNA.17127
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITM:CE T-AX
APPRAISEMENT
DATE }~.~.y ~.9..t J.Q..7.1 )
COUNTY ~y..~.~.h.~.D:gJ:..2..Q ,
FILE NO....§}.::..?!.::..~.?.~..
Whereas,~.~.~.~.~.h.~"~9.,~.~,~,h : , ,la.te of 9.h~.r..+..~..:r..Q.t .
\vashington Co lth f P I h'd'dintheCountyof.........................................................................................................................~............mmonwea ..0 ennsy vama,avmg Ie on
the ..................J.....r.g.............................................,.............,..day of ................F..e.b..r.u.a.r.}:.............................19:.71..,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvan:a;
Therefore,I,,................,....F..:r.a.n~..e..s......L.e..o................,..,...........,...................................,an appraiser duly appointed according to law,
having been designated to make a fair and conscionable appraisement of the 3aid estate,and to assess and fix
the cash value of all annuities and life 'estates growing out of said estate,hereb!,file the following appraisement:
In the event that any future interest in this estate is transferrEd in :)ossesslon or enjoymen:to collateral heirs of the decedent after
the expiration of any estate for life or for years,the Commonwealth hereby expressly reserves tt.e right to appraise and assess transfer
inheritance taxes at the lawful collateral rate on any such future in~rest.
Unit AppraisementDesorlptlonofAssetValuesMadeforInherltanoe
Tax Purpoles
$
JT.HELD
Jt.Held Bank Account #064-S00202.held in
THE MELLON NATIONAL BANK &'TRUST COlv"PANY •
CHARLEROI OFFICE,CHARLEROI,PEN~rsYl VANIA.
In the names of ELINOR KAY ALLEN ·Jr BLANCEH
HOLESH.Opened,1-27-70.Balance as of date ;j.of death,$6,282.30 (One~half taxa~le)3.141
I
._-
Total 3,141 15
~~avi~g been duly ~worn accor~l~~w,I do h~reby ce~if:t'that the above appraisement is made in con-
conmty with law on thiS ......................~.............................day of~~~=;;:;:;;~~,;~;f
·(2·..·..······Z······..··········l..................................................................................................~eber I.Jld Street)
Penna......~t ....~"....dC.:.··..···....·····....·....····..··················.............................,(Post Ofllee)
---------------------------,---------------
W'ASHINGTON County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
..BLANCHE....HOLES.H..
Deceased.
Late of
.CHARLEROI ......................................
Date of Death,.....X.~.~E:t.t.e:t.ry 3,1971.............................................
Appraise/nellt Docket Vol.38,.
Page,I.?.~..:::.7.No §}:7..~.:.}.?.~.
Filed in Register's Office,May Z'O..,.J9..7.1
Amount of tax due,$.
DEPARTMENT OF REVENUE
Received,
Examined and Approved,.
Wrote abo,ut Appraisement,.,.
Appeal f,.om Appraisement,.
Entered and charged,.
(~
;!
:2 :1•.~,
..
4.....
...,.
lI.rs~.Frances Let:>t Chiei'Appraiser.'
Inheritance .Tax Division·-.
243-245 wa.shingion Tru.$t EU11~ing
E.Beau &S.Ma.in Streets".~
\iashington,'Pennsylvania 15301,
.'
,,
Dear Mrs.Leo:
-'-'---:-~~('.,.Re:Eat...te of Blanche Holesh
Yow File No.6186 '
Cour.t:y:'of WaBhinstcn
(;.3-7/-.37.;u
~.L.3?l-(S9-:"7
"
.Enolosed is'a ~opy of a ,Protce::ft rUed in the 8~bject
decedent's estate... . .
, .On Hay 7,197~,Mr.Petel"C9.pata1des,Director ot this
Bureau,advised RO'b$rt·L.Ceisler,Att'6rney ,for the estate,that
the Protest has been Sustained in par:.,i,.
Accordingly,you a.re authorized"to 'amend tr.e record or
this estate to c9n.t'onn thereWith..
Very truly yours,
..
Robert L.Schri£t,A~tingChie£
Inheritance Tax Divigion
For:.'Peter'Capataides,Director-
Burea".l of County Col:'ections
Ris/mS
Enclosure:..
'..
c.c.Russell Marino
Register of Wills
..
May 7,1971
Robert L.·Ceisler,Esquire
-PATRONO,CEISlER &EDWARDS
80 East Chestnut Street
\iashington,Pennsylvania 15:301
He:Estate of Blanche H~lesh ~
Your File-No.6186 ---~---.,..----
Coun:.y of Washington
The-lri..le:ritance Tax Proteet-Board of the Pennsylva.nia
Departmentaf Revenue met on the 30th day of April,1971,~nd
considered the,!Totest filed in the above decedent's estate.
The -.decision of the Board tollows:
The Protest filed on March ,·S,1971 in the above
ca.ptioned estate~is hereby Sustainet in part.Mellon National
.Bank &TrUst Coapany Account ~o..064-S000202 is taxa~le to the
extent of olle-half.
The Protest ,is Sustained a~pertains to Account #14829,
for the funds were not those of.the decedent,-but belonged to
E1~anor K.Allen,and are therefore:iot taxable.'- .
Peter Capataides,Director
B~au of County CollectiOns
For:Rol:l&rt P..Kane
Se(:retar~¢f Rever.ue
·c.c.Mrs.Frances'Leo
Chief -!\ppraiser
..
.\
c.c.'Russell Marino
Register of Wills
.l-,
"
."
-..;