HomeMy WebLinkAboutOC1971-0376 - ESTATE OF GOUIRAND JRIt,.3 ~7(--3 7?)
l\ffi~auit (@f tExrrutnr t~r l\~mini!1tratnr j
~tatr of 'ruusyluauht }
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P 11 b f th d · d th·t·Notary Public . d f "dersonay e ore me,e un erslgne au on y,'3......•...••............•.......•............m an or sal
County and State,appeared .Norma Louise..Go.ui.=and..Stolze who,being duly
sworn according to l2.w,..deposes and sa~s that hE is the executor or 9.dministrator of the es~'ueorge C'.G'oulrancf,ar.,l-'.•...,'
tate of a/k/a···George..tlouirand····.Jxd~ceaSBd,Lhat the foregom~~schedules constItute a..'(Lorge C.Gou1rand,Jr.,complete mventory and appralse~ent of the real :::nd personal estate ~fa·fkfa.'··Oeorl!:e·'·G011±rand Jr
deceased,except real estate outsIde the CommonwE:alth ofPennsylvama;tHat tne nguYE!~OppDSlt'e ' •
each item of real and personal estate in the foregoing s(;hedules are deternined and stated by the
undersigned to be the fair value of said items as of the date of the deced d's death,based upon a
just appraisement of each item made by the above ~adExecuiiix ~
.Sworn and subscribed before me this ..dI'7.~,...},'?d/.g.~~
d f ~-~19 71 ',....."~'1.f/7~"0~'~~~.~.t:'~'~'''iij/.'~'~~.'~~~.L~~..II'!'..:..,,ay 0 .,.~..................8 .~~~.;,D .~~.........Executrix
LOUISE L CARSDN,NOTARY PUBL ''.'_
I"WASHINGTON,WASHINGTON CO.,PA.ADDITIONAL INSTRGCTIO:t\S
MY ·COMMISSIOI'll.EXFii\E$nS.f&Itdtfy mGt be filed within three monthE aftar appointment of personal representative.
2.A supplemental inventory must be filed within thirt:;days of discoverJo'of additional assets.
3.1 Original and 2 Copies and 2 RCRI-34,Under $10,000;1 Original and 2 Copies and 2 RCRI-33,
Over $10,000,including Copy of Will;1 Original.and 3 Copies and 2 RCRI-33,Over $50,000,in-
cluding.Copy of Will and copy of Federal Estate,Tm;:Return.
REFERENCE FOR ADDIT:ONAL COpy
Act of 1947 P.L.513 Sec.5.2.72 P.S.4844.2
3luurutoru a~!\vprai.armtut ,of the goods and chattels,rights and credits wh;chGeorgeC.GOu1rana,Jr.,,
were of ..a./k/a Geor.ge Gouir.and.,J.r.•...,late of ~.9.r.9.p.g.b..9..1.q~p..Q.p..~.Q.P.:rg,.
Washington County,Pa.,taken and made in conformity with fl'e above affidavit.
PERSONAL PROPERTY:
24 shares common stock of Chartiers.Cinder Block Company,
a Pennsylvania corporation,@'$4,081.34l6 pe~share
Notes of Chartiers Cinder Block Company
DOLLARS
j7,952
~8,587
CENTS
20
45
1~6,539 65
"
.';'"11 ~,'
,..
Inventory and Appraisement
IN THE ESTATE OF
//rs-
t3-!/-3Je
GEORGE c.GOUlRAND,JR.,
a/k/a GEORGE GOUIRAND JR •..•.•......1 1
Deceased
~
.~
"~l..-,."""-.
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6-
"
Filed ;19..'11 .
.\1 d "0:)I.f f'J L':~.I I,,!"\.(.'t"\...-..~r,;)viH
SlllN\.:10 ·:JJ.L'3I~3tl
O~I,j'Hjnn1~""'1':i::",.n\~~'~.,.."."'~SAMU~~OlJl~"~~
ATTORNEY 'AT''LAWi (..n~W IIt51~_WasQington Trust BYi"lding-Wash1ng'ton,Pa.f):53U ~.<,
~_sW..:J I i "::i
"
~.
Form RCC-33
RESIDENT DECEDENT
COMMONWEALTH CF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
COUNTY OF ....~~~.h.:.i~.g.~.<>.~.
IMPORTANT:This return must be completed in detail and filed in duplicate,·~ith will attached,with the·
Register of Wills of the County where decedent resided;Return ~s due wi~hin one year after
date of death,unless an extension is granted by the Secretary Qf RevenLe.(Sectioi 703 of
the Inheritance and Estate 'rax Act of 1961.)
AF?IDA-VIT OF
ben.-rix
and say S
EXECUTRIX
~UX
IN THE MATTER OF THE ESTATF,:OfGEORGEC.GOUIRAND,JR.,a/k/a
..GE.ORG:E Go.UIRA.ND..~JR ~Ui1iax
(State full name of decedent)
Late of ..!3...<>..~.<>..~.g.~....<?~....q~.~.<>..~~p..~~.g.l ..~.~.~~..~~:~~
::.::r-::::=~~--~--~--~:::J '"
...............N.Q.rm~J."QqJ.~.~GQq.i.r..a.n..d.S..:t.Q.lze.....
~uiDtMB'X of the estate of the above-named decedent beiBg d&Iy sworn,depose S
Decedent dJed .Mar.ch.~~~.th).'"''''(j;;;;j'''''19 i:2;I"'{~::::::t~eaVing B last will,o:opY of whi.h is hereto attached.}
That as such ...~~~~~.~.~.~.~...............deponent is familiar with the affairs of said estate a.~d the propert{con-
stituting the assets t~~;;~t:~~i8~h~i~fair market value.-__J
That at the time of death there was no safe deposit box registered in decedent'~.individual name,o="jointly
with,or as agent or deputy of another,or in decedent's indtvidual name.,with right of access by another as agent
or deputy,with the exception of the following:-
T~IS SAFE DEPosiT BOX RENTED
IN·l>'AME OR NAMES OF
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX
Mellon Bank
not
That the contents of said safe deposit box or boxes ar~item1zed under Schedules of this
return,with the exception of the following,for the reasons hereinafter set forth:Sole contents
joint U.S.Bonds With wife.
That Schedule A attached hereto and made part hereof sets forth fully and in detail al.:"the
real property in the Commonweal th of Pennsylvania of whict decedent died haVing an interest therein.It
also sets--forth the mortgage encumbrances upon each parcel of real property at the date cf death,g:.ving
the amount still due at death,name of mortgagee,date,~ate of interest,and book and page of record
thereof.It also sets forth in the columns prOVided the~efore the assessed ve,luation of each of said
parcels,the estimated market value thereof as of date of c.eath of decedent.
That Schedule B attached hereto and made part hereof sets forth fully end in detail all per::onal
property wheresover situated owned by the decedent at the time of death;all moneys left by the deceotmt
at the time of death,whether in decedent's immediate poss~ssi~n,standing to de~edent's ~redit in banks
,of deposit,savings banks;trust companies,or other insti·~uti.)ns,whether indivldually,'.)r in trust for
any other person or persons giving also separately the accrued interest thereon,If any,d~wn to the last
.interest day prior to decedent's death in the case of savings ltamks,and to the <late of decedent's d~ath
in all other cases;all bonds,postal savings,treasury certiricates or notes ard other ~vidence of in-
~-I .debtedness of the Uni ted·States to the decedent;all obligati,ms,whether by st-!l.tute or agreement ~hey
'ire designated as tax free,of the United States,or any state,or political subdivision thereof,0::"of
~ny foreign country,which are owned at the time of death;all yearing apparel,jewelry,silverware,pic-
~ures,books,works of art,household furniture,horses,carri~ges,automobiles,boats,and any and all
o>ther personal chattels of whatsoever kind or nature,left bydeeedent,together with the feirly estimE..ted
market value thereof;all bonds and mortgages held by decedent and of all claims due and DWing dececent
~t the time of death,and all promissory notes or other inEtrunents in writing for the pa~ent of mmney
of which decedent died possessed,of whatsoever nature,With interest thereon,if any,g:.ving the face
~alue and estimated fair market value thereof,and if such estimated fair market value be less than the
face value,it sets forth briefly the reasons for such deprecietion as to each i~em;all moneys paya3le
to the estate from life insurance policies carried by decedent;all annuity and ~ndowment contracts the
~roceeds of which were payable upon the death of the decedent;~qd all the corporate stocks and divideids
due thereon and unpaid as of the date of death,bonds and accrued interest thereon to the date of de·~e
dent's death and other investment securities owned by the decedent at the time of death,With the marli::et
value thereof at such time.
-----------.,
'"
In the case of securities of close or family corporations,the values reported are as far as
posSible substantiated by financial statements of the corporations,showing the assets and liabilities
thereof as of the date of dea,th.The schedule also sets forth the interest of decedent at the time of
death in any co-partnership or business,and In support of the value of such interest there is annexed to
said schedule,financial statements showing the assets and liabilities of said co-partnership or business.
A copy of the co-partnership agreement,(if oral,a statement setting forth the nature of the agreement)
together with a statement setting forth the character of the business,its location,and such other facts
pertaining to the business as may be pertinent to a fair and just apprai~al of the de-cedent'~inter~st
therein must be submitted.It should also set forth in itemized form,together 'with the fair market value
thereof,any other property owned or bequeathed by the decedent at the time of death.
The SChedule C attached hereto and made part hereof sets forth a true answer to each inquiry
contained therein and in the case of transfers ofproperty,real or personal,within two years of decedent's
death,in contemplation of decedent's death,or intended to take effect in possession or enjoyment at or
after death,said schedule sets forth the nature and value of such property,to whom transferred,the
relationship of the transferees to the decedent,the proportionate share received by each transferee and
all other facts of a pertinent nature regarding said transfers.In the case of transfers intended to
take effect in possession or enjoyment at or after death,there is also attached to the schedule a co~y
of the deed,trust agreement or other instrument creating the trust.TherA is also set forth in said
schedule a list of all property,real and personal,with its value,which passes at decedent's death by
virtue of the exercise by decedent,either individually,or jointly with another,or any power of appoint-
ment vested in decedent,either individually or jointly,by the will,deed,or other instrument of another,
with a copy of the instrument creating such power attached to the schedule.
That Schedule D attached hereto and made part hereof sets forth the names and addresses of all
persons beneficially interested in this estate at the time of decedent's death,the nature of their res-
pective interests,their relationship,if any,to the decedent,together with the ages at the time of
decedent's death of all minors,annuitants and beneficiaries for life under decedent's Will.It also
contains a statement shoWing which of the beneficiaries named in the decedent's will,if any,died prior
to decedent,the dates of their death,their issue,and the relationship of such issue to the beneficiary.
That SChedule E attached hereto and made a part hereof sets forth all property,real and per-
sonal,owned by the decedent jointly with another or others,including intangible,standing in the name.
of the decedent and others,plus the date and·place of record of instruments effecting the vestiture of
real estate and the date of acquisition of personalty,plus the name,address and relation~hip;if any,
of co-owners to the decedent.
That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts
and deductions claimed for and on behalf of this decedent's estate,including funeral expenses paid;
family exemption,where applicable;costs of administration of this estate;counsel fees and fudiciary's
commissions paid or to be paid;cost expended for burial trusts,tombstones or gravemarkers,and reli-
gious services,in consequence of the death of the decedent;debts and claims OWing and unpaid an time of
death;taxes accrued.chargeable for period prior to decedent's death (except those allowed under Section
651 of the Inheritance and Estate Tax Act);together with a statement of collateral pledged for obliga-
tions,if any.It is agreed that the fiduciary will present proof of said claimed obligations upon re-
quest,that if the amount actually paid in settlement of any fee,commission or debt is less than the
estimated amount claiming and allowed,that the same will be reported to the Register of Wills,and that
the amount of tax assessed can be reassessed in accordance therewith.
That the totals of the appropriate columns in Schedules "A","B","C","E",and "F"as directed therein,
have been carried forward and properly registered in the Summary.
Subscribed and sworn to before me this ..
'1 .z::.L ~'11..................f?2 7..............~day of -.~{7 19 .
~~~~.•.•...._.
WASHINGTON,WASHINGTON CO.,PA.
MY'COMMISSION EXPIRES SEPT.15,1973
'~~~~~~=(:~~~Er..?1x~~·e~c~u-lft:--
~.Q.~~~.t..9..P.:.~.P.:§.Q.p.:.Ay.~m~.~;M ..
(Street Number)
Canonsb.urg.,p.a 153.17 .
(City or Town and State)
NOTE:Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are
filled in with details or the word "None",and in case the assets include rare and unlisted securities,
securities of close or family corporations or an interest in any co-partnership or business,that the
data and statements required under the paragraph above relating to Schedule "B"are attached.Also make
certain that column #1 in the "Summary"has been properly completed as above-directed.
,.
RCC:34 (1-64)
,'cOMMONWEALTH OF PENNSYLVANIA
Dl:,PARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEpENT
SCHEDULE "A"
REAL PRe PERTY
Real property in Pennsylvania,with statement of mOltga~e encumbrances upon each parcel at death of dece-
dent.Where property held as joint tenant or tenancy by entireties,report on Schedule "E".Property held by
the decedent as tenant in common with another or ot~ers,.should be identified as to quantum of interest and
the estimated value should be that of the decedent's interest only.
The real property located In the Commonwealth of Pennsylvania should be (1)(2)(3l
described by lot and block number,street and street number,together ...ith DEPARTMENTageneraldescriptionoftheproperty,with a reference to the record of ,the ASSESSED VALUE VALUATION
conveyance by which the decedent took title;If a farm state number of a.FOR YEAR OF ESTIMATED CAUTIONcres;also statement of mortgage encumbrances upon each parcel at deJth DECEDENT'S MARKET VALUE (Do not writeofdecedent.Taxes,assessments,accrued Interest on mortgages,etc.,are DEATH In th Is space)to be listed on Schedule "F"and must not be deducted from this scheClule.
None
II
I
I
:
i
Insert this total opposite "real property",Schedule "A"in f,e X X X X X
"As Reported"column on the last page of this return.
fl
None
,.RCC-35
...COMMONWEALTH.OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "n"
PERSONAL PROPERTY
~••••••,~.r.
.~.'
INSTRUCTIONS:This Schedule must disclose all tangible and intangible person~l property owned individually
by the decedent,at the time of his death.Property owned by the decedent ~ointly wi th another or others
must be listed under Schedule "E".Intangible personal property,titled in the name of the dec~dent,but
payable at death to another or others,including but not limited to P.O.D.lJ.S.Savings Bonds md tenta-
tive trust accounts,must be listed,despite the fact that they are not of the administered est~te.
Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household
goods,and furnishings,books,paintings,automobiles,boats,etc.)
Intangible personal property,such as bonds,treasury certificates,cash on hand anc in bank,
stocks,mortgages,notes,together with accrued interest or dividends,sal£ries or wages,insu~ance pay-
able to the estate or fiduciary in saia capacity,partnership interests,interest in anyundlstributed
es tate of or income from any property held in trus t under the will or agreement of another,e'"'en though
located outside of the State,at the time of death,should be listed in ttis schedule.
Item
No.
ITEM
List and describe fully
UNIT
VALUE
ESTIMATED
M-<\RKET VALUE
DEPA.=tTMENT VALUATION
(Co not write in
this space)
24 shares common stock of Chartiers
Cinder Block Company,a Pennsylvania
corporation,@ $4,081.3416 per share
,Notes of Chartiers Cinder Block Company
I~~4-J
I $97,952.20
U'kV-:f::J28,587.45
97,9S~.;;>'0
~9',S1?.I-/-~
Insert this total opposite "Personal Property",Schedule "B"in
the "As Reported"column on the last page of this return.
I ,
X X *S~a2¥a8
.~126,539.65 /J...{.,(cS39.fa 6
!
lCC-36
cOMMONWEALTH OF PENNSYLVANIA
1RANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "c"
TJU.NSFEflS
(1)Did decedent,within two years ofdeath,make any transfer of any material part of his estate,without
receiving a valuable and adequate consideretion th~ref)r?(Answer yes o~no)__N~r _
(2)Did decedent,within two years of death,transfer property from himse~f to himself and abother or
others (including a spouse)in joint ownership?('\.nsw~r yes or no)No
(3)If the answer to (1)or (2)above is in the affirm3.tiv~state:
(a)Age of decedent at time of transfer _
(b)State of decedent's heal th at time of m:tkins the transfer.(N)te 1).
(c)Cause of decedent's death..(Note 1).
(4)Did decedent,in his lifetime,make any transfer of pr:>perty without rec~iving a -"aluable or adequate
consideration therefor which was to take effect in pos"ession or enjoyme:lt at or .'l.fter his d=ath?
(Answer yes or no)No
(a)Was there any possibility that the property transferred migJ-t return to transfe'er or his
estate or be sUbJect to his power of disposition?(Answer :;es or no'No
(b)What was the transferee's age at time o:'de~edent's death?
(5)Did decedent in his lifetime make any transfer witiout receiving a val-u-a--)-l-e-an-d-adequate conslderation
therefor under which transferor expressly or impli·~dly reserves for his ::'ife or any period wiich does
not in fact end before his death:
(a)The possession or enjoyment of or the right to income from th,,:propert:<transferr~d?
(Answer yes or no)__~N~o~_
(b)The right to designate the persons who shall possess or enjo~the property trans:erred or
income therefrom?(Answer yes or no)--'*'N""'O<J------
(3)If the answer to (5)(b)above is in the affirmativ~,s~ate whether the right was :-eserved in decedent
alone or others __
(:7)Did decedent in his lifetime make a transfer,the ~onsic;eration for whic:l was transferee's p'omise to
pay income to or for the benefit of care of transf~ror>(Answer yes or '10)NCo
(3)Did decedent,at any time,transfer property,the -)enericial enjoyment 0:'which was subject ~o change,
because of a reserved power to altel',amend,or re~oke or which could ro:vert to decedent un·ler terms
of transfer or by operation of law?(Answer yes o~no __~N~o~__
(~)If the answer to (8)'above is in the affirmative,'.as ~he power to alter amend,or revoke tie inter-
est of the beneficiary reserved in the decedent alone ')1'the decedent an,l others?
(Answer yes or no)__~N~Q~_
NJTE1:The answers to these questions should be su~orted by affidavit b r the att=nding phy"ician as
well as a copy of the death certificate.
NJTE 2:If answer to any of the above questions is yes,set forth below a description of the property
t.ransferred,it's fair market value at date of death,dates of transfers aid to who'll transferred,with
relationship of transferees to decedent,if any.Submit CO?y of any trust ceed or iLstrument,~f trans-
fers are claimed to be non-taxable,also submit detail~d s~atement of facts on which said claim is basec.
NUTE 3:List applicable property below in manner in wiich provided in Schedules A,B:or E.
ITEM DESCRIPTION MARKET YALUE
(EstimE..ted)
DEPT.-IALUATION
(Dept.Only)
Insert this total opposite "Transfers",Schedule "C"ir-the
"LS Reported"column on the last page of this return.
".
None
"RCC-38."..
CCMMONWEi\LTH"OF PENNSYLVANIA
rHANSFEH INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "E"
JOINTLY m~NED PROPERTY
INSTRl'CTIOl'iS:This schedule must disclose all proper~y,-eal and personal,owned by the decedent jointly
wi th another or others,including intangibles,standin?;in the name of '~he dececEnt and others.List
real estate first,as entireties,OF joint tenants,giving brief descriptioo,as indicated tmder Schedule
"A",plus the date and place of record of instrument effecting vestiture,but do not include entireties
or out of state real estate value in estate valuation cc'lumn.Personal ,property slaould be listed as in
Schedule "B",plus date of acquisition,and the name~acdress and relatiolllship (if any)of co-owners to
the decedent.
Description of Property,Date of Acquisition,Name I 'Jnit
Address and Relationship of Co-Owners,and Place I \alue
of Record of Instrument,where Rea~Estate.,!
1.Chartiers Savings and Loan As-
sociation,Canonsburg,Pa.,Savings
Account No.768,opened September 6,
1966 in names of decedent or Elizabeth
Gouirand (wife)or Norma StG1ze (daughter).
Balance at death $12,167.09.1/3 taxab1~.
2.Slovenian Savings and Loan As-
sociation of Canonsburg,Strabane,Pa.,
Savings Account #5334,opened June 30,
1966 in names of decedent or Elizabeth
Gouirand (wife)or Norma G.Stolze
(daughter).Balance at death $22,428.75~
1/3 taxable.
Percentage Estate
Share Va]uation
x
X
X
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of Value of
Entire Decedent's
3.Slovenian Savings and Loan As-
sociation of Canonsburg,Strabane,Pa.,
Savings Account #4163,opened December 3D"
1964 in names of decedent or Norma G.
Stolze (daughter).Balance at death
$10,000.00.1/2 taxable.
4.Slovenian Savings and Loan As-
sociation of Canonsburg,Strabane,Pa.,
Savings Account #4888,opened July 5,
1966 in names of decedent or Elizabeth
Gouirand (wife)or Norma G.Stolze
(daughter.Balance at death $15,000.00.
1/3 taxabIe .
5.Slovenian Savings and Loan As-
sociation of Canonsburg,Strabane,Pa.,
Savings Account #6634,opened December 3),
1969 in names of decedent or Elizabeth
Gouirand (wife)or Norma G.Stolze
(daughter).Balance at death $9,141.29.
6.Slovenian Savings and Loan As-
sociation of Canonsburg,Strabane,Pa.,
Savings Account #3330,opened March 6,
1963 in name of decedent,in trust for
Norma G.Stolze (daughter).Balance at
death $10,381.21.
7.Slovenian Savings and Loan As-
sociation of Canonsburg,Strabane,Pa.,
Savings Account #3065,opened July 2,
1962 in names of decedent,in trust for
Elizabeth Gouirand (wife).Balance at
death $12,883.86.
.~/Prj1~5 ,000.011 \
\
()~I/lj ~
1~5,000.Ol~
~k(-YJ
$~0,381.2
tJfr-jj.J .
$12,883.8)
Insert this total opposite "Jointly Owned Prop~rty",Schedule"E"
in the "As Reported"colUIlD1 on the last page or this return.$53,938.2...,...",...----...J
\
.,
l •;~
"RCc...:37 (12.-63)
COMMONWEALTH OF PENNSYYLANIA
TR~NSFERINHERITANCE TAX
RESIDENT DECEDENT
I "~,
SCHEDULE '0"
BENEFICIAR:ES
(
h
BENEFICIARIES AND ADDRESSES RELATIONSHIP Sl.:RVIVED:(If step-children or DATE INTEREST OFStatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARY
ave an interest,vested,contingent or other are involved,set STATE YES IN ESTATE
wise,in estate)forth this fact.)0R NO BIRTH
GO\tl....."ite toe A401t All
"
I
i
-I
I
.
Deponent further says that all the above-named beneficiaries ar~living at this time excep~below:1I~
NAME DATE OF DEATH REEIDENCE
OF THE
ESTATE OF
REPORT AND APPRAISAL
~IATTER OF THE APPRAISEMENT
._---
(Executor-Administrator
must complete "As
Reported"column #1.)
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.Year .
~THE
t No.
GEORGE C.GOUlRAND,JR.,a/k/a
GEORGE GOUlRAND,JR.,
Deceased
Late of Boro.ugh ...of Cano.nsburg .
Commonwealth of Pennsylvania
County of l\T~!3l:l :i.ngt <:>n
Will
Administration
SAMUEL GOLDFARB
ATTORNEY AT LAW514WashingtonTrust Bldg.
Washington,-pa:-:1530I
.Vd ..O~)r·JO 1 ~Hll HSitl,\
S111 N,::l 0 ::1:31.SI:)3 'c.J
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RCC-BI (2-64)
COMMONWEALTH OF :)ENNSYLVANIA
DEPARTMENT 0=REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILIN~OF APPRAISEMENT
NORHA.G.STOLZE
IN YOUR REPLY P~EA.E
REFER TO
J
Dear Hra.Stolze,
You are hereby notified that_:he~~o~r~i8eiA..~n~a~J~-------------
appraisement in the estate of G~GFnE c GOUPJ,ND
has been filed ~.the office of the ReUster of "T,Hlls Qf ylA5HIi?ljTO!it
County on..una 28 ,1e1l.Saij appraisement Feflects·the
followin:g valuations:
Real Est ate ------...-::-T-==--:-~-------Perso~al Property __~12~.~6~,~539~"·~·~.~6~5~·_
Transfers --=-.".......--,...__--.,._
Total ~12:!:::·~~.LJ~53£.9L1·.~6~5 _
As to such tax that is paid ¥it~in three months from d~te of
death,a five (5%)percent discount is:allowable.As to any tax that
remains unpaid after one year from date :)f death,interest at th.e rate
of six (6%)percent per annum is charged.
Any party in interest who is aggrieved by an appraisem:mt may
appeal therefrom as provided by law.
Date __J_une_··_2_a.J!..--:::.1~V7:..::1=-·_
DATE OF DEATH t l-iareh lBj 1Vll
Note:This is not a bHI.
Hi~ned __'.:..-'-I_-'--_.:..---"_
i
Title ALr""'RLD TOSI,APPR,iJ~·'fP I
RCC-39 (,5-681 •
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMAR'l'
Estate of~GO~RAND=!:!...-__~G~E~O~lR<lo!!G::=!E__~C..a..__--'LJRIJo.a..'DATE OF DEATH 3-18-71
(Last Name)(First Name)(Initial)
FILE No).63-71-376
REPORT OF I;'IIHERITANo:.~TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraise~ir:and for the County of Washington
Pennsylvania,do respectfully report that I have appraised the rear a.:td personal property a.s reported in the foregc·ing return at
the values set forth opposite each item in the last column to the rigl:t in Schedules "A","B","C".and "E".
~d-~4iERlTANCETAX.I=,PPRAISEt
Jfune 2B,1971Dated:------~--:.-'----
REPORT OF THE REGBTER OF WILLS
I,the undersigned duly elected Register of Wills in and for County,?ennsylvania,do respect-
fully report that I have allowed deductions in the amounts claimed b~:leponent,except as to those it~ms where a greater or
lesser amount is set forth in the last column to the right in Schedule "F",which greater o'lesser amount represents the sum
allowed as a deduction.
Dated:_
REGISTER OF WIiLLS
VALUE AS REPORTED \-Jl.LUE AS APPRAISED VALUE AS REAPPRAISED
$$$-------+--
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
-
;l.k'Y,J S 7 0
Sbi7,1'-!
2"d'if·3~
Pa l:l &'000.Ch)
TQ rJ..&4-0 1,14'
(*:'As evidenced by Chal'itable
Exemption Certificat~s issued
.by the Secretary of Revenue.,"
CC·MPUTATION OF TAX
$-----=-.,.....,,<=+....,...-
$-e~t;;r-t.........J.1L..j17~'-,L-'+
$-------4--
$-------4--
$-------1---
::::::::::::::t====
TOTAL TAX BALANCE :-------1~PAID $-JL
BALANCE OF INHERITANCE TAX DUE $t=
Add interest at rate of 6%from_____to $--J
AMOUNT OF ESTATE TAX ASSESSED $----_L-
Estate tax paid $l-
BALANCE DUE $----IL-
Add interest at rate of 6%from
------I:to-----
Less tax previously paid
BALANCE
Less 5%of tax if paid within
3 months after death
TOTAL TAX
FOR USE OF REGISTER ONLY
Tax on'$.2%.L.-
Tax on $Cf4-7 l'~It.'t'"6%'Y-Tax on $5%
Tax on $10%
Tax on $15%
fu~ptioos *
Total Estate ~-
FOR USE OF REGISTER ONLY ADJUSTMENTS Ooe Apt;,l~,$~7/..2
NOTE:Where subsequent adjustments are made to the above com):utl:ton of tax by the Register of Wi!ls,for propu reason,
same should be noted below,with short explanation.
Will
Administration (No.
IN THE
Year .
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
...(}:F.()ltG:~.Q•.(J{).l,JW\,NP,.JR•.
Deceased
Late of .CANONSBURG..
...
--,
,·10 tit
,,
County of ..WASHINGTON·.
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
v
',-
t''')••
"
(File ir Duplicate)
COMMONWEALTH O-F ~NN~YLVANIA
DEPARTMENT OF REVENUE
HARRISBURG
IN YO~R REPLY PLEASE
REFER TO
,Director
Bureau of County Collections
Department of Revenue
Finance Building
Harrisburg,Pennsylvania
Dear Sir:
Estate o~~~~/
Date of tt Y.;ji..3I
County of k!/Qa,e,,+/
State File Nc.0.3 777 <37.(,
Pursuant to the memorandum of February 25,1958,concerning valuation
of closely held business interests,I l:h.eL'Ewith request your advice concerning
the value of the following:
A.Corporations
N\ME OF CORPORATION
TYPE OF NO.OF
SH.i\RES SHARES
BUREAU USE ONLY i
INVENTORIED VALUE SUGGESTED VALUE
UNIT T01AL UNIT TOTAL
1.
2.
3.
B.Non-Corporate Interest
NAME OF BUSINESS ORGANIZATION
1.
2.
3.
RE!l1arks:
TYPE OF BOOK
BUS.ORG.VALUE INVENTORIED VALJE SUGGESTED VALUE
Enclosed is the available financiEl data for all requests under "B'"
above and I await your advice before appraising any of the above described
assets.
of _
Form RCC -47-RI
Form .RCC-2
-,COMMONWEALTH or PENNSYLVANI.\DATE ...............~~~...??.,......1.rJ..+.............................
DEPA}tTMENT OF REVENUE RESIDENT Il'HERITANCE TAX COUNTY ......w.8.:.~.lP-P.&".glL .......................BUREAU OF'COU~TY COLLECTIONS ................APPRAISEMENT FILE NO.......9.?.::7.!.::J7.9.................................................HARRISBURG.PENNA.17127
Whereas,........................................G~Q~G.E,;....G.Qv..~p.........~/~/~...............................late of CANONSBURG......".......................................................................................................'
in the County of ........................................w.~.~.!.~1:9..N.............................................................Commonwealth of Pennsylvania,having died on
the ...................................+.~h:...............................................day of .................~.~......._..................................T seized and possess2d of estate19........::".,an
subject to Inheritance Tax under the laws of the CommonV'ealth of PennsylvE.nia;
Therefore,I,ALFRED TOOl an appraiser duly appointed according to law,.......................................................................................................................................,
haying been designated to make a fair and conscionable 3.ppraisement of the said estate,and to assess and fix
the cash value of aU 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 transfe:-red :n possession or enjoymlmt to collateral heirs of r.he decedent after
:the expiration of any estate for life or for years,the Commonwealth he:eby expre.ssly reserves the right to appraise aLd assess transfer
inheritance taxes at the lawful collateral rate on any such future mterest.
Unit AppralsemenlDescrlpllonofAsselValuesMadeforInheritance
Tax Purpoles
j$
PERSONAL:
See copy of schedule "Btt attached to appraisement 126.539 65
-
1 .
!
.
1 -
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form:V:~hb~:::~~W<>rll~~~~~~:~~::~:~c~~~~~=;;~..d~,
pprQlser
................................................................,...................................................................................................
(Number and Street)
......................................................................~......................,..........................,........,.....,Penna.
CPost Office)
I
WASHINGTON....County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
................GEORGE.C•....GQVmANP,~~.
Deceased.
Late of
CANONSBURG....................•......................;.-.............•..............
Date of Death,3.~l.~.71......
Appraisemel!t Docket Vol.,3Jt .
Page,)S9~.)IVo..~?::7.~:'.~7.~.
Filed in Register's OfJi.ce,~~~?.~J97.~.
Amount of tax due,$.
DEPARTMENT OF REVENUE
Received,
Examined and Approved,.
Wrote abo.ut Appra.isement,
Appeal f1'om Appraisement,.
Entered and charged,.
•
!
--
Form RC ColO DEDUCTIONS AL_OWED IN )
OFFICE OF THE STATEMENT OF DEBTS fHE SUM OF ............$.34.2ag
REGISTER OF WILLS
AND DEDUCTIONS
>ATE 7tE:~~.~>ff;::~OF WASHINGTON COUNTY
AGENT OF THE COMMONWEALTH NO.63-71-376AND
(Reglaler OlJ'ltT•.Age~t W'
ESTATE OF a/~~~R~~O~~EG88o~t>ftJ~~;E OF
,
Canonsburg.Washington County,Pa.J •8f./~9·-.3DATEOFFILINGAPPRAISEMENTMay28,1971 OATS OF DEATH March 18,1971-
DATI!NO.OF NAMIL OF PAYEE REr.ARKS AMOUNTVOUCHEII!
Register of Wills Letters Testanentary 35 50
Register of Wills Filing Inventory,and Cer-tificate on w~_ll 1 1:\0
Washinqton Countv Reoorts Advertisement Letters ,'4 00
Observer Publishinq Co.Advertisement Letters I 14 00
William P.Speakman Funeral •?7?Q nn
Oak Spring Cemetery Grave and burial 1 510 00
Gavdos Monument Co.M~nument ..,'./41:\00
Rev.S.I.Lewis P-.meral service •50 00
,Brown's Plower Shop P".meral flowers t 107 00
Memento Association Death note •1 00
Samuel Goldfarb A~torne~for Estate,pederal12 210 00
I
Estate •ax Return,etc.D •
Internal Revenue Service Balance on 1963 income tax ,.-407 01
Internal Revenue Service -Balance on 197)income tax'1,556 00
Internal Revenue Service On 1971 estima::ed income tax 3.200 00
Pennsvlvania State Income 'La x :J LlI:\O 00
McNeal Co pr.otostats •In nn I,
Daily Notes ~ccount I 3 00
1971 Real Estate taxes on h::me f.,678 92 I
1971 Real Estate taxes.2nd Iward.Canonsbura,Pa.I 1.988 1R
Sauer,Ahlquist &Associates :CPA ~,Ar~Ti (",I'>~•:E;n LJ.1 7nI.
I Elizabeth Gouirand,Widow ~amilv Exemption 1.500 00 -,
,
,!
I ,$H,754 03
COMMONWEALTH OF PENNSYLVANIA }s.:COUNTY OF WASHINGTON
I.Norma I.ouise Gouirand Stolze.Executrix HEREBY CERTIFY,THAT.TO TilE BEaT OF
hlY KNOWLEDGE AND BELIEF.THi!:FOREGOING IS A JUST AND TRU E SfATEMENT OF DEBTS.FUNERAL EXPENSES AND EX"ENSES 01'
A.M'N'~"AT'.N8U.M'nE.'0 'HE E.,ATE OF George C.<;>onirand ,Jr."aJkL ,""A.DEDU",'ON'!!",
iNHERITANCE TAX PURPOSES.George GOl.:.~nd,Jr.~.,,/JZ/~
A.J!-~...-~.......~/)(p/D.&-"'".';:;.d.e...,;.,&t.Z-.~p-;t:,?•~~./
SWORN AND SUBSCRIBED BEFORE ME THIS c;?lJ DAY 01'-Cf'<•~:':'~;;di"(~2~,
LOUISE L CARSON,NOTARY PUBLIC
WASHINGTON,WASHINCiWfJ CO.,PA
MY COMMISSION EXPIRES SEPT.15,1977
R CC-49 (8-71)
COMMO~WEAL!HOF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU,OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
flARRISBURG,17127
~I •
.~'PENNSY:_VANIA ESTATE TAX
~DE7ERc~HNATION tSrti
J.""d "'"'I0:l '"17'F'L
19 7(,
j
Estate of:G!?l!&q ~C.C;:O \((Rctl'\cL ;r~
Date of Death ·-=2:::.-,----',/:...;.j_,_7_J _
County Wfls 1-'i~~f~T,D 31,IS'1.3
Bureau Fi leN0.------"-tjL-~==---.1...:..._L---.::3~1...!...!!03l.!...___
1.Taxable estate per U.S.Estate Tax Return,Form #700 -
2.Taxable estate per final change in Federal Return dated '.,01.0,73~
3.Amount of credit for State death taxes.
As shown on return form or final change notice t$.............
$2S."1"1,L/J
$~;J.lo.l.3
As verified by computation ''''r""u....
4.Penna.Inheritance Tax due and/or paid.i .
,-
5.Normal Inheritance taxes paid to other Stptes
6.Total Inheritance tax credits (4 +5)
7.Total liability for Penna.Estate Tax (3 -6)
$j 01'"1.4f
j~
8.Less:Previous payments 011 a/c of Penna.Estate Tox
Date of payment Amount of Tax paid
$,-------
Amount of Interest paid
$,-------
\~
9.B";lance of Penna.Estate Tax due (7 -8)
10.Interest due from to -.,-_@ 6%per aorum
11.Balance of Penna.Estate Tax and interest due as of _
Reviewed and approved by _
(NAME)tT TLE)
fCH .r~H.cQ~P(,,("P~Sp.s ~1~r,I,d.~Fl~~"Uf'd 1t~r oF'.3/.1&l.f.o3
T~ouuftl\l~Ii.oI(1l(R~TOF.Sc;7.l.t
;.
_31 HOIll<ins Pla763,Baitimore,Md.21201
~P.O.stx.no,Newar~"N.J.07101
~
3 401 N.Broad St.,Philarlelpnia,Pa.19108
4 P.O.Box 2488,Pittsbur;:h,~a.15230
t:..
5 40C N.8th St.,R:chmond,Va.8240 I
6 80C Delaware Av~.,Wilmington,Del.19801
Itddres;any reply to CISTRICT DIRECTOR at office No.l
t@)D~lS[j'O@lS @)O [?®@~®[j'
Internal Revenue Service
~>,Norma L.G.Stolze,Extrx.
301 Hutchinson Avenue
,Canonsburg,Pa.15317
::>ate:
JUN ,20 1973 l
in reply -efer to:
AU:Ji':1210
Estate of:
Date of Death:
George C.Gouirand,Jr.
3-18-71
Gross estate tax :;$1_0~.~3~9_8_.~9_8 ___
Less credits allowed:
State death taxes..............$18~.69
Feder~l gift tax .
Tax o~prior transfers .
Foreign death taxes .
ESTATE TAX CLOSING LETTER
(This is nota bill fOr5l:axdue)
The computation at the bottom of this letter shows the Internal
Revenue S3rvice's determination of the FadE ral estate tax liabilitJ,
for the estate named above.You should kee~a copy of this letter as
a permane1t record,since your attorney na:r need it to Cl083 the
,probate p:'oceedings for the estate.It,fogeL1er with proof of payment,
is evidence that the Federal estate tax liability for the estate has
been selLed.
Si~cerely yours./.).a.'·4~~
Jistrict Director
I.
I
6 -~tTotalcred.:.ts $10.~t2~....,.P~'2t \"h rA (,.!
Net estate tax ,,'.. . . . ...$,---=.:'-'-=-==--'---='"""-----~C_h.(C2.K]-'l.P-7 3.!
Penal ties,if any.. . .... . . . . . . . . . . . . . . . . . . . . .... . ...$
t'lU.s.GCJEANMENT PAINTING OFFICE:71 -714-31111480.REGION NO.2·1 Form L-l54 (Rev.9-65)
l-..............................iiiiiiiii====-.....;,"',====Oiiiiii llllllllliii
BF&R 3
IN RE:
PETITIO~FO~REFUND of Transfer l1her'i tance
Doc~et No.1-1129
AND NOW TO WIT A.D.19 , I certify
that the followin~is the action of :he Board of ~inance and Revenue
of the Commonwealth of Pennsylvania in this matter:
"And n:::>w to wit
Refund is hereby granted in :he amount of SS9'.22.n
BY ORDER OF THE BOARD OF F!l~ANCE AND REVENUE
State Treasurer,Chairman
Attorney General
Secretary of the C~monwealth
Auditor General
Sec~e~Reven~
~J//~~VT~
ATTEST.:0 0 0 • • • •S~~;~t~~;';·B;~~d'~f'it~_~0 ~~d'R~~~~~~000 • •••••••0 .,• • •
-......41-',,"-,.\.
Mailed to:
fb
on
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r'""d ('1-:
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INVENTORY AND AP~I~BMBNT,;,
",
Notary PUblic
Nona Louise Go1l1l'aDd stolze
GeorgeC•.Goulrand,"r.,
a/k/a 08.orge Gallirand,'I.,.n.....,..,.......1 d J.vvorose "".-"u ran 1 "...,a/k/a'George Oou1ratld,Jr.
,""t
..
,
/s/Norma Louise'Gouirand Stolze
:xa.uxaua:ua'..Bxeoutrix
.11
27th.'
May '.
Louise L.Carson'
'LOUISE L.CARSON,NOTARY PUBLIC
WASHINGTON,WASHINGTON CO.,PA.
MY COMMISSIO'N EXPIRES SEPT,15,1973
Is/
(SEAL)
oeorse 'C.GoUl:rllncl,,Jr.,,;',
'a/k/a George Goulrand,,3r/.',\'
PDSOlfAL PROPERTY:, r
..~..'.'"...,..
J 14 shares COllJ4011 stock of.Chart1e;rs 01nd••,1u.OCkCoJDpUl 1i.PeJUl8ylvan'1~corporatloll,0 $4,081.341'per .ban 91,902 201,'".,'
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,28,5$7 I 45
126,599 66
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