HomeMy WebLinkAboutOC1971-0444 - ESTATE OF CORSO••.~....~.
..
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY
PENNSYLVANIA ORPHANS COURT TIHVISION
IN RE:)
)
ESTATE OF LOUIS CORSO,)
)
Deceased..)
No.6,3-7/-L/'ILj
PETITION UNDER SECTION 202 OF THE FIDUCIARIES
ACT OF 194·9 FOR THE SETTLEMENT OF SMALL ESTATE
The petition of JOHN L.BRUNNER respectfully represents:
1.That your petitioner is the Executor of .the Estate of Louis
Corso,deceased.
.,
2.That the residence of the deceased was Joffre,Smith
Township,Washington County,Pennsylvania.
3.That the decedent died testate on February 11,1971,whil
being a resident of Joffre,Smith Township,Washington County,Pennsylvani
4.That your petitioner has not applied for letters of admin-
istration and does not intend to apply.and no other person has applied for
letters of admiriistration to the knowledge of your petitioner.
5.That the estate of the decedent consists of:
(b)
!c)
(d)
Cashintheamountof ..•.•.••.~..•.••.•.•......$747.33
(This amount has been deposited in the John L.
Brunner,Trustee Account,Mellon National
Bank &Trust Company.)
Special Passbook Savings Account.• . . • . . . . . . • . . . .2,960.53
(Mellon National Bank &Trust Company)
Proceeds of Social Security Benefits ;. • • . . .138.20
Lump sum death benefits from Social Security
not execeeding•.....•••......•..•':• . . . . . . • . • . • . .255.00
Total $3,201.06
6.That the estate owes the following debts:
(a)Lee Funeral Home $1,025.00
(funeral service)
(b)Brunner &Gregory.. • . . . . . • . . . . . . . . . • . . . . . . . .250.00
(attorney's fee)
(c)Russell Marino,Register.....................8.00
(filing this petition)
(d)M.W.Graham,M.D........................40.00
(medical services)
Total $1,323.00
7.That the decedent died testate leaving a Last Will and
Testament which is attached hereto,whereby JOSEPH CORSO,decedent's
nephew,is to receive the residue of the estate after all debts are paid.
WHEREFORE,your petitioner requests your Honorable
Court pursuant to Section 202 of the Fiduciaries Act of April 18,1949,P.
L.512,as amended,20 P.S.Section 320.202,to award distribution of the
entire estate Df the decedent after payment of the above debts to JOSEPH
CORSO,without further notice and without grant of tters of administration.
Petitione
COMMONWEALTH OF PENNSYLVANIA
ss
COUNTY OF WASHINGTON
PERSONALLY appeared before me,the undersigned authority,
JOHN L.BRUNNER,who,being duly sworn according to law,deposes and
says that the facts set forth.in the foregoing petition are true and correct
to the best of his knowledge and belief.
Sworn to and subscribed before me
this 23rd day of April,1971,A.D.
~'10~'~J---."!.~.d/..,1;;\C;:::.Notary Public
..~O,.~f\~.p.,UBU 11.1?2:My CommU3SlO~~){wr.l1E9~~c,~r12,1971.~Cornml ..IlJasllln&tOll
eur,ettstojV(\.Pa.
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lAST WILL AND TESTAMENT
OF
'I'LOUIS CORSO
:,
..*..*...******
I,LOUIS CORSO,an unmarried,adult re9ident of Smith
,·~~·:<i:·Township,Washington County,pennsylvania,being of sound and
disposing mind and memory,hereby revoke all wills and codicils
as well as all instruments o~a testamentary nature heretofore
made by me,and do hereby make,publish and declare this to be
.1
my Last Will and Testament in manner and form as follows:
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FIRST:
SECOND:
..THIRD:
I direct that all my just debts,funeral
bills and testamentary expenses shall be paid
by my Executor hereinafter named,as soon as
conveniently may be following my death.
All the rest,residue and remainder of my
estate,real,personal or mixed,of whatever
nature or wheresoever situate,whioh I may;
own or may have the right to dispose ot at
the time ot my death,I hereby give,devise
and bequeath to my nephew,Joseph Corso,
whose present address is Route 1,Box 63,
McAllen,Texas 78501 •
I hereby 'nominate and appoint John L.Brunner
to be the Executor of this,my Last Will and
Teotament ..
,.
-,'.L(,IN WITNESS WHEREOF,I have thisc.,?~day of November,
"',.:,1968 A.D.,signed,sealed,published and declared this instru-
ment.as and for my Last Will and Testament.
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The foregoing instrument was subscribed,sealed and
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declared by LOUIS CORSO,the Testator abovenamed,as and for his
Last Will and Testament,inoour presence and in the presence of
each of us,and we at the same time and at his request and in the
presence of each other,hereunto subscribed our names and-
of November,1968.
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY
PENNSYLVANIA ORPHANS COURT '®IVISION
AND NOW,to-wit,this
IN RE:)
)
ESTATE OF LOUIS CORSO,)No.
)
Deceased.)
DECREE OF DISTRIBUTION
.t..1 day of -4-.=_.4-,~'/..~-....Ii:'-_'1971
A.D.the foregoing petition having been presented in open cl urt and upon
consideration thereof,and upon motion of JOHN L.BRUNNER and WALTER
W.GREGORY,JR.,attorneys for the petitioner,it is
ORDERED,ADJUDGED AND DECREED
that the entire amount of the estate as set forth in the petition,which consist
of cash in the amount of $747.33 which has been deposited in the John L.
Brunner,Trustee Account,Mellon National Bank and Trust Company;a
Special Passbook Savings Account in the amount of $2,060.53 in the Mellon
National Bank and Trust Company;and proceeds of Social Security Benefits
in the amount of $138.20;and also a lump sum death benefiL.from Social
Security not exceeding $255.00.
It is further ordered,adjudged and decreed that the said
distribution bea,uthorized without the grant of letters of administration or
further notice,and that distribution be paid to JOHN L.BRUNNER,from
which he shall pay the four debts listed in the aforesaid petition in the amoun
of $1,323.00 and the balance after payment of any inheritance tax due the
Commonwealth of Pennsylvania shall be distributed by John L.Brunner to
JOSEPH CORSO,nephew of the decedent.
.,"
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS COURT DIVISION
IN RE:)
)
ESTATE OF LOUIS CORSO,)No.
)
Deceased )
PETITION FOR LEAVE TO AMEND
The petition of JOHN L.BRUNNER respectfully represents:
1.That on April 29,1971 your petitioner filed a petition
under section 202 of the Fiduciaries Act of 1949 for the settlement of a small
estate.
2.That an order was made by your Honorable Court directing
the distribution of said estate.
3.That your petitioner has received notice of another debt
of said estate which should be paid before distribution.
4.That your petitioner asks leave to amend original petition
filed by adding to paragraph 6 the following:
"(e)Mercy Hospital
(services)
. • • • . . . . • • • • $82.00
Total $1405.00"
WHEREFORE,your petitioner requests your Honorable Court to
allow the above amendment and to amend the decree of distribution by adding
the debt shown in the above amendment Defore directing the distribution of
the balance.",
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Petitioner
COMMONWEALTH OF PENNSYLVANIA)
COUNTY OF WASHINGTON )
ss
PERSONALLY appeared before me,the undersigned authority,
JOHN L.BRUNNER,who being duly sworn according to law,deposes and says that
the facts set forth in the foregoing petition to amend are true and correct
to the best of his knowledge and Belief.
Sworn to and subscribed before me
this
~Notar~
My Commission Expires October 12,1975
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IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA
ORPHANS COURT DIVISION
IN RE )
)
ESTATE OF LOUISCORSO,~
Deceased )
No.
AMENDED DECREE OF DISTRIBUTION
..,r:£-
AND NOW,to-wit,this 5-day of ~L
A.D.,the foregoing petition to amend having been presented to open
,1972,
court
and upon consideration thereof,and upon motion of JOHN L.BRUNNER and WALTER
W.GREGORY,JR.,attorneys for the petitioner,it is
ORDERED,ADJUDGED AND DECREED
that the entire amount of the estate as set forth in the original petition,
which consists of cash in the amount of $747.33 which has been deposited in the
John L.Brunner,Trustee Account,Mellon National Bank and Trust Company;a
Special Passbook Savings Account in the amount of ~2,060.53 in the Me~lon
National Band and Trust Company;and proceeds of Social Security Benefits
in the amount of $138.20;and also a lump sum death benefits from Social
Security not exceeding $255.OO;be paid to John L.Brunner wfthout'the',grailt:...:..
9fyletters of administration or further notice,from which he shall pay the
four debts listed in the petition,the debt listed in the petition to amend and
the cost of filing the petition to amend in this order,and the balance after
any inheritance tax due the Commonwealth of Pennsylvania shall be distributed
by John L.Brunner to JOSEPH CORSO,nephew of the decedent.
Form No.RCC-62 (4-71)'l'HIS FORM REQUIRED IN ALL ESTATES WITH GROSS ASSETS UNDER 110,000.UNDER SECTION 701 OF ACT OF JUNE 16,1"1,)
EFlI'ECTIVE .JANUARY 1,1962.(FILE IN DUPUCATE WITH COPY OF WILL ATTACHED)\.'M',").', ,
OFFICE OF THE REGISTER OF WILLS
County of .W?-.I~l}tl).gt9r.., ,.
..J9M .~:.~tl1M~r 'of .Q~.e.~?r.t?f\:'I~.i?:p,t:.•..l?~r:g~~!~!?~I?-~.'~1}.
(Name)(Addreae)
being duly S~_9_r...IL__..according to law,deposes and says that he is the ~_~~~_"':l:.t9X _
(Exec.,Adm.,Legatee.Etc,).
of the estate of_._~,Sl~~§__g_~!.:_~_<?.--------__whose last residence was .J.<?_~f£~._
(No.)(Street)
S.m.ith.-.T.Q~J.l9_h~.P--deceased,and that the whole of the estate of said decedent,who died _!f_~~r:Y_~~y_J_L !971(CitY,Borough Ot Township)(Date)
consisted of:
REAL PROPERTY
REAL PROPERTY IN PENNSYLVANIA,WITH STATEMENT OF MORTGAGE ENCUMBRANCES UPON EACH PARCEL AT DEATH OF DECEDENT,
WHERE PROPERTY HELD AS JOINT TENANT OR TENANCY BY ENTIRETIES,GIVE NAMES,ADDRESSES A~l'D RELATIONSHIP OF OTHER OWNERS.
Real Estate Estimated
Value
NONE
.
,
Personal Property
C::l~h ~747 33 A...I'J,
.l····
2060.53 JJJei!;,Special Passbook Savings Account.Mellon National Bank.Burgettstow
Proceeds of Social Securitv Benefits :138.20 j}£/P-
Lump sum death benefits from Social ~ecuritv ,All ~'Ih.~1 ;;....:.:.~.gQ,.'
~
TOTAL
f"7A+AL 1 .:J qi/(,LJ b,
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I....
...
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NOTE:You may expedite the processing of this return by filing with it,and as a part of the return,
letters from financial institutions or mortgage holders,certifying to amounts on deposit or owed by the
decedent as of the date of death.Such letters must be signed by a responsible officer of the financial
institution or mortgage holder and indicate clearly amounts of principal and interest in the decedent's
account at the date of death and the type of account,account number and the exact name or names in,which the account is registered.
Jointly Held Property Estimated'Va.lue.";-...~-:to.
NONE -
-
Transfers within TWO YEARS Prior to Death
NONE
That at the time of death there was no safe deposit box registered ih decedent's individual name,or jointly with,or as agent or deputy of
another,or in decedent's individual name,with right of access by another as agent or deputy,with the exception of the following:-
NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIONSHIP OF JOINT
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT
NONE
-
BENEFICIARIES
BEN~FICIARIES AND ADDRESSES
RELATIONSHIP SURVIVED AGE OF LIFE
(If step-children or DECEDENT TENANTS OR INTEREST OF
(State full names of all and their addresses who have illegitimate children STATE YES ANNUITANTS BENEFICIARY
an intere~t,vested,contingent or otherwise,in estate.)are involved,set OR NO AT DEATH OF IN ESTATE
forth this fact.)DECEDENT
.T,1.(;nrQn nephew yes Entire residue.
Route 1.Box 63
McAllen.Texas•78501
...
.~------------------------------------------------~
-.--,•DEBT OR CLAIM NATURE OF SAME AMOUNT THIS COLUMN~EGISTER ONLY
Lee Funeral Home Funeral expenses paid $1,025.00 $
Family exemption (will not be allowed unless
decedent died residing with a spouse or children.)
Russell Marino Rep'iRter Administration Expenses *~nn
Brunner &Gree-orv Counsel fees *250.00
Fiduciary commission *
OTHER DEBTS AND CLAIMS
(*)See Note below
M.W.Graham,M.D.services 40.00
Mercy Hospital seririces 82.00
I
I
Total $1,405.00 1Lj ()S o~
RESI.DE,~T.DECE;DENT DEBTS AND DEDUCTIONS CLAIMED
N~TE..;-~stfir.s't ftve items in the spaces so provided observe notations thel'eon,and instructions.
Note:The estate agrees to advise the Register of Wills if the amount actually pai
or less than the estimated amount claimed and allowed.
Subscribed and sworn to before me this , , ' .
........~,9 ,d'ay of ,.Al1gl1.~t."..,.., ,19.72lJ~"1±f C1 I/:.J #/l ;/.......~~.·U:'....{·~_£)t.~/~~gi~·i:.~~~t;.·B~r~~tlstowll,PJ.
.".c:ammfssionExpir._.It Mm
•••••••••••••••••••••••••••••••••••••••••·oo •••••Executor-74:Tlmfnistrotor)--.\-
~.~.q:r;'~h .M~~t:l.~~:r;'~~~.
.(Street Number)
...rg~tt~~9~n~.?A.," .
(City or Town and State)
In the event that any future interest in this estate is transfelTed in possession 01'enjoyment to collateral heil'S of the decedent after the
expiration of any estate for life 01'for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer-inheri-
tance taxes at the lawful collateral I'ate on any such future interest.
REPORT OF TflE,ElSTER OF WILLS
I,the undersigned duly elected Register of Wills in and for..~...., . . . .County,Pennsylvama,do respectfully
report that I have allowed debts and deductions in the amounts claimed by dep ent,excep~otnose'it s where a greater or lesser amount
is set fortl!in ~rpt601um~~the right in said schedule above,which greater or lesser am,ou~l represents the sum allowed as a deduction.
Dated:~.~.~~.~~~~.l.~i~~~r~.q'.......~l.l ..4~.:o-:J.\.,~,:~~~..
Register of Wills
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Form No.RCC·62 (4·71)
'Will 1AdministrationSNo.. . . . . . . ...Year .....
IN THE
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
Deceased
,Late :of
County of .
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
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c=:U>~en c;-,rn:t:(f)(f)
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RCC-81 (6-71)
COMMONWEALTff OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
NOTICE OF FILING OF APPRAISEMENT
ATTY.JOHN L.BRUNNER
(Executor or Administrator)
IN YOUR REPLY PLEASE
REFER TO
Inheritance Tax Division
J
In Re:Estate of .__L_O_UI_S_CO_R_SO _
WASHINGTON County -File No.63-71-444
Dear Mr.Brunner
You are hereby noti fied that the_--=o""r'-"'1"-.;::aa.:1::.:n::..s=1 _
appraisement in the estate of__~L~O~UI~S~~CO=R~SO~__=_==~=====_-----_
has been filed in the office of the Register of Wi lis of WASHINGTON
County on Se1*ember 6 ,19~,Said appraisement reflects the following
valuations:
Real Estate _
PersonaI Property__--"2!!.J!,'--"9"-"4"-'6~.!!...:O:.:6~_
T ransfers _
Jointly Owned _._
TotaI -=2~,-=.9-=4~6~.--=O--=6----_
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 __S---:e::..".p:......:t:....:::em=.=be=r_'-=-6",-i-c1=.:9=-.':.....::2=--_
APPRAISER IITitle~_
DATE OF DEATH:FebeUary 6,1972
Note:This is not a bill.
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."RCC-39 (5-68)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
.SUMMARY
Estate of CORSO
(Last Name)
LOUIS
(First Name)
DATE OF DEATH 2-11-71 FILE NO.63-71-444
Dated:__-=S~e;:.cp~t"",em~b!:!le.....r.........,;6........,_·....1..9..L7,&.2
REPORT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of.WASHINGTON
Pennsylvania,do respectfully report that I have appraised the real ~nd perso~al property~s reported in the foregoing return at
the values set forth opposite each item in the l~st column to the right ilJ Schedules "A","B", "C",and "E".
~~~~~
,'INHERITANCE TAX APPRAISER
REPORT OF TUE REGISTER OF WILLS
I,the undersigned duly elected Register of Wills in and for WASHINGTON County,Pennsylvania,do respect-
fully report that I have allowed deductions in the amounts cl~imed by deponent,exce,pt~as-to,,~ose items where a greater or
lesser amount is set forth in the last column to the right in schedule "F",whtcng;.eater or les .er amount represents the sum
allowed as a deduction.......('~_ .
Dated:~Ptf).m];~'MAR'tW'__"~ll.M:-<~
REGI'\TER OF WI LS '
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
VALUE AS REPORTED VALUE AS APPRAISED
$$,-,--......--.lf---
VALUE AS REAPPRAISED
$-------+--
Valuation of life estates or
annuities.• • • • • • • • • • • • • • • • • •$~
ESTATE TAX ASSESSMENTS $-----C
FOR USE OF REGISTER ONLY
Tax on $---------4-_2%
Tax on $----__---4 -6%
Tax on $---_-....-+_........5%
Taxon $~
Tax on $1 E;d,1 Oh ~
~~pti~s *
Total Estate ..,....--1---
TOTAL TAX
COMPUTATION OF TAX
$~------+-$__-f--__....,.j.__
$-,.....,.....-----+--
$-_---_'--4---
$.....---'j~.~....'1~1..w.-,;
$------........._-
(*)As evidenced by Charitable
Exemption Certificates issued
by the Secretary of Revenue.
Less tax previously paid
BALANCE
Less 5%of tax if paid within
3 months after death :::::::::.........:::t=~.':::'.
BALANCE OF INHERITANCE TAX DUE $C
Add interest at rate of 6%frOm .
AMOUNT OF E~TATE TAX ASSESSED .$--------1L-$_-_-_.....J -
Estate tax paid $--.--__-_--IL-
BALANCE DUE $_......,_-......,....Jl-
A_dd_in_t_er_e_s_t_at--l:,:_te_o_f_6_~_o_fr_o_m_$-----.,.....,t=..
TOTAL TAX BALANCE $~.PAID .'$__- _
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE:Where subsequent adjustments are made to the '~bove computation of tax by the Register pf Wills,for proper reason,
same should be noted below,with short explanation.
Will (
Administration ~No .
IN THE
...Year ..
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
..LOUIS ..CORSO...
Deceased
Late of$M.:I'l'1i.':I'W9~~HIP
County of.WASHINGTON
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
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Funn RCC-2
COMMONWEALTH OF PENNSYLVM~IA DATE ...~.~Pt.:~p.~.:r:::......§..,.......!.~.7.?......
DEPARTMEl':T OF REVENUE RESIDENT INHERlTANCE TAX .....~~~h;.~.9.~.!?!l.....................•..COUNTY.BUREAU OF COUNTY COLLECTIONS .............
HARRISBURG.PENNA.17127 APPRAISEMENT
FILE NO......§..~.~.7..!.~.4..4..4.........................................
Whereas,LOUIS CORSO SMITH TWONSHIP......................................................................................................................................................late of ...........................................................................................................
in the County of ....................!l.~~!~.§~.~.........................................................................Commonwealth of Pennsylvania,having died on
the .......................~.!~h.........................................................day of ............~~p.rn.q,;r.y ................................19......7.J,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,...........................OOMINI.C....R.......DeMARI.A..............................,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 transferinheritancetaxesatthelawfulcollateralrateonanysuchfutureinterest.
Unit AppraisementDescrIptionofAssetValuesMadeforInheritance
Tax Purposes
$
PERSONAL:
SEE COpy ATTACHED TO APPRAISEL 2.946 06
,
.
I
\
Having been duly sworn accordin~to law,I do hereby certifyCiatthe abo e appraisement is made in ~~
formity with law on this........~day of?"K jL ~('}l'..",.19........
.~.~J::'\r \.iAA.1C(.A~".
Appraiser
.......................................4J..o,;'.....:""".....~,~~......................,Penna.
......W'ASHI.NGTQN.....County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
LOUIS CORSO
Deceased.
Late of
f:).mlli.'rQ"WNSHlfl ...
Date of Death,?~.!.:l.-.~7.:l.-.
Appraisement Docket Vol.,d ..7'..".
Page,..~!?.=/;0 6..3..~7.1.~44.4 .
Filed ill Register's Office,§e,P..t.Q 19..72
Amount of tax due,$.
DEPARTMENT OF REVENUE
Received,
Examined and Approved,,,.
Wrote abo.ut Appraisem.ent,
Appeal f,.om Appraisement,.
Entered and charged,.
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