HomeMy WebLinkAboutOC1971-0457 - ESTATE OF BRACCOIN THE COURT OF COMMON PLEAS
OF WASHINGTON COUNTY,PENNA.
ORPHANS'COURT DIVISION
NO.
'~
IN RE:&:5 -7 /-4/5;7
ESTATE OF GUILIO BRACCO,
alias JULIUS BRACCO,alias
JIULIO BRACCO,
Deceased.
PETITION FOR SETTLEMENT AND
DISTRIBUTION OF ESTATE OF LES
THAN $2500.00 UNDER PROVISION
OF SECTION 202 OF THE FIDUC-IARIES ACT OF 1949,as AMENDE
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HFC/ma 1 - 1 4/21/71
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA.
ORPHANS'COURT DIVISION
IN RE:)
ESTATE OF GUILIO BRACCO,)
alias JULIUS BRACCO,alias No.
JIULIO BRACCO,)
Deceased.
PETITION FOR SETTLEMENT AND DISTRIBUTION
OF ESTATE OF LESS THAN $2,500.00 UNDER
PROVISIONS OF SECTION 202 OF THE FID-
UCIARIES ACT OF 1949,AS AMENDED.
TO THE HONORABLE P.V.MARINO,
PRESIDENT JUDGE OF THE SAID DIVISION:
The Petiton of Josephine Matyi respectfully represents:
1.That she is the surviving sui juris daughter and sole
heir of Guilio Bracco,alias Julius Bracco,alias Jiulio Bracco,
who died April 4,1970,a resident of California,Washington
County,Pennsylvania.
2.That the said Guilio Bracco,alias Julius Bracco,alias
Jiulio Bracco,died testate;however due to the only asset
available oefng the hereinafter described Black Lung Benefit,
his Will made January 29,1955,has not been probated.As will
be related herein,the debts and expenses of said decedent
exceed this asset in value.
3.That said decedent was survived by your petitioner,of
california,washington County,Pennsylvania.Paragraph 2 of
('\•
said Will gave the residue of the decedent's estate to his wife,
Modesta Bracco,however,she died July 5,1959;the same para-
graph of the Will gave the contingent re.sidue to Mary Joan
Edwards,nee Bracco and Jos~phine R.Matyi,nee Bracco,your
petitioner.The said Mary Joan Edwards,nee Bracc?,died Sept-
ember 3,1961.
4.That at the time of his death,the only asset belong-
ing to the decedent was the aforementioned Black Lung Claim
which has been processed since the decedent's death,and which
has been determined to be the sum of $433.50.
5.That your petitioner was a part of the decedent's
household at the time of his death,hence she is entitled to and
claims the Family Exemption in the sum of $1,000.00.
6.That decedent was not employed at the time of his
death and no salary or wage payments were due him nor have any of
the same been received by your petitioner or anyone else,since
decedent's death.
7.That the Black Lung benefit of $433.50,mentioned
in paragraph 4 1S still in the hands of the Social security
Administration,which Administration is awaiting instructions
from the Court relative to distributing these funds.
8.That the decedent was not indebted to anyone at the
time of his death and your petitioner has paid the following
expenses of his burial,a copy of the receipted bill is attached
hereto,made a part hereof and marked "Exhibit A":
Caleffie &Greenlief,Undertaker -$556.50,
and there are no other creditors or parties interested in
-2-
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decedent's estate of whom petitioner has knowledge,except the
Commonwealth of Pennsylvania,which would be entitled to inher-
itance tax on the net taxable balance of decedent's estate.The
petitioner contends that there is no such tax due after proper
credit is given for the Family Exemption and the funeral bill.
9.That your petitioner has filed with the Register
of Wills of Washington County,Agent for the Commonwealth of
Pennsylvania,in the collection of inheritance taxes,a
true and correct Report and Appraisal of the assets of which
decedent died possessed and Statement of Debts and Deductions
(RCC-62),which has been approved by the appraiser for the
Commonwealth,and the decedent's estate has been determined to be
insolvent;and,therefore,no inheritance tax due;said determin-
ation is attached hereto and marked "Exhibit B".
10.That there accordingly remains in the decedent's
estate a balance for distribution in satisfaction of the Family
Exe~ption and for the reimbursement of your petitioner for the
expense of burial set forth in Paragraph 8 -$433.50,being the
Black Lung benefit mentioned in Paragraph 4.
11.That in summary the monies available for distribution
and the offsetting credits are:
Income
Black Lung Benefit $433.50
Credits
Balance of Funeral Bill
Family Exemption
-3-
-$556.50
-1000.00
$1556.50
-------------,--------.
12.That in addition to the credits set forth in Paragraph
11,your petitioner is paying the attorney's fees for the
preparation and presentation of this petition and the allied
filing fees and costs.
WHEREFORE,your petitioner prays your Honorable Court to
direct distribution to her of the assets remaining in decedent's
estate,as shown in Paragraph 10 hereof,in accordance with the
provisions of Sections 202 and 211 of the Fiduciaries Act of
1949,as amended.
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COMMONWEALTH OF PENNSYLVANiA
COUNTY OF WASH INGTON
)
)
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SS:
Before me,the undersigned authority,a Notary
Public in and for the aforesaid Commonwealth and County,person-
ally appeared JOSEPHINE MATYI,who,being
first duly sworn according to law,deposes and says that the
averments contained in the within Petition
are true and correct.
Sworn and subscribed
before me this 7th
day o£M_a.::,.y _1971.
...,
-----------.-_._.__.-.--_.-.;1
.CALEFFIE &GREENLIEF
---Clulleral fJ{ome ---'--"---
323 Fourth Street
CALIFORN.IA,PA.
/1&/.60
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EXHIBIT "A"
_____-.:.:W:.:::a:.:::s.:.:.h=in:.:Jg~t:.:o:::n.:...-County -File No.63-71-457
".,
Dear Mrs.Matyi,
<t-""..:;;;..-.-
IN YOUR REPLY PLEA.E
REP'IER TO
C2e/ad-~NV ~.
ALFRED TOSI,APPRAISER ITitle
Signed
Josephine Matyi-Informant
()
COMMONWEALTH OF PENNSYL VAN IA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILING OF\APPRAISEMENT
Dat e ..;;.Ma..;;;;:;.JL.Y--..;:.6.L.'--,1=.97~1=--__
In Re:Estate 0 f ---=G:..:,=li=J:=i:.:o:....::B:=.r..:::a:.:;c..::c.=:o_a::./L.;k:;:,/L.;a=-_
Any party in interest who is aggrieved by an appraisement may
appeal therefrom as provided by law.
RealEst ate _--'-_
Personal Property __~4L3L3~.~5~0~_
Transfers ~--,...----
Tota1 ..,.......,4!:j,.".4J3.4....5"'0~_
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 one year from date of death,interest at the rate
of six (6%)percent per annum is charged.
You are hereby notified that the original
appraisement in the estate of GUilio--B-r-a-c-c~o~~a-77k~7~a---------------
has been filed in the office of the Register of Wills qf Washington
County on May 6 ,191J-.Said appraisement reflects the
following valuations:
R CC-81 (2.-64)
ESTATE INSOLVENT
DATE OF DEATH:April 4,1970
Note:This is not a bill.
...-..-.-..,
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EXHIBIT "B"
Hfc/rna 1-1 4/21/71
r.,
IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA.
ORPHANS'COURT DIVISION
IN RE:)
ESTATE OF GUILIO BRACCO,)
alias JULIUS BRACCO,alias NO.
JIULIO BRACCO,)
Deceased.)
DEC R E E
to the pro-
____~~~~~~~,1971,uponANDNOW,this
consideration of the annexed petition
visions of Sections 202 and 211 of the Fiduciaries Act of 1949,as
amended,the Court Orders and Decrees that the following assets
of the Estate of Guilio Bracco,alia Julius Bracco,alias Jiulio
Bracco,Deceased,be hereby awarded to Josephine Matyi,in're-
inbursement of the funds advanced by her to pay the debts due
by the decedent's estate in the aggregate of $1556.50,including
the satisfaction of her claim for the Family Exemption in the sum
of $1,000.00:
Black Lung Benefit -$433.50
THIS DECREE shall in all respects have the same effect
as a Decree of Distribution to be made by a personal representa-
tive and a certified copy hereof shall constitute full authoriza-
tion to effect the transfer and payment of said assets to
Josephine Matyi.
B
Form No.RCC-62 (6·70)THIS FORM REQUIRED IN ALL ESTATES WITH GROSS ASSETS UNDER S10,000,UNDER SECTION 701 OF ACT OF JUNE 16,11161,
EFl"ECTIVE JANUARY 1,1962.(FILE IN OUPUCAT£WITH COPY OF WILL ATTACHED)/~/-.
OFFICE OF THE REGISTER OF WILLS
WashingtonCountyof .Josephine Matyi 785 High Street,California,Pa.,.................................................of ;.
(Name)(Addrellll)
being duly ~~~~~According to law,deposes and says thatiJe is the ~~~~~_~~_~~_~~~~~~_~~~_~g
heir .Julius Bracco,alias Jiulio Bri!eeOfr·Lega-.ElC.~
of the estate of ~;_~?:-_C?-__~~~.c::~~!.~!_~~~_(__..whose last residence was ?~.:?...~.!~!':..~.~.~_!~.~~.~~?-~~.~~,(No.)(Str~et)
Pa •..Apr.4,1970,----------------------.deceased,and that the whole of the estate of said decedent,who died ._
(CitY.Borough or Township)(Date)
consisted of:
REAL PROPERTY
REAL PROPERTY IN PENNSYLVANIA,WITH STATEMENT OF MORTGAGE ENCUMBRANCES UPON EACH PARCEL AT DEATH OF DECEDENT,
WHERE PROPERTY HELD AS JOINT TENANT OR TENANCY BY ENTIRETIES,GIVE NAMES.ADDRESSES AND RELATIONSHIP OF OTHER OWNERS.
Real Estate Estimated'
Value
NONE ~
/'\Aa~
/VV>~1/1-
(JP~~7 \
...........
Personal Property
t:rtf//+-_7
Black Lung Benefit /$433.50
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.x
Jointly Held Property Estimated.;tal.ue---...
"'T~_-..--.
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
BENEFICIARIES AND ADDRESSES
RELATIONSHIP SURVIVED AGE OF LIFE
(If step-children or DECEDENT TENANTS OR INTEREST OF
(State full names of all and their addresses who have illegitimate children STATE YES ANNUITANTS BENEFICIARY
an interest,vested,contingentor otherwise,in estate.)are involved,set OR NO,AT DEATH OF IN ESTATE
forth this fact.)DECEDENT
...'--"__u ...+..01 n·...,+--v __
T.n.....".p'
#!A!ea:;;.M ,,.,""I
,
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RESIJ1E1.N'f DEC~DENT DEBTS AND DEDUCTIONS CLAIMED
NOTE'List first five items in the spaces so provided observe notations thereon and instructions.,,
DEBT OR CLAIM NATURE OF SAME AMOUNT THIS~COLUMN
Caleffie &Greenl'i~®f iKEGISTER ONLY
Funeral expenses paid (Balance)$556 50 $
Jospehine Matyi 1000 00Familyexemption(will not be allowed unless
decedent died residing with a spouse or children.)
Register of Wills (Estimated)10 00AdministrationExpenses*Howard F*Carson 75 001Counselfees*
Fiduciary commission *
OTHER DEBTS AND CLAIMS
(*)See Note below
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Total T JO (L'-II r~.,...
Note:The estate agrees to advise the Register of Wills if the amount actually paid in settlement of any fee,commission oj·debt is greater
or less than the estimated amount claimed and allowed.~,
22nd ."L../VSubscribedandswomtobeforemethis,..~:/..
April 71 In ormant
...~~dyo ,19....785 igh Street
••~_)CATHY JEAN ROSENTHAl!NOTARY PuBud················(St~~~i N~:';"b~;/.....r~"...........::ditlUiROI.·OORO ..WASHINGTON COUNTY California,Pa *
,Y COMMISSION EXPYS 1v'!IRC'1 12 19 .
,.~I",73 (City or Town and State)lem::cr rcnr.syl\Ja~ia tiS:;"of Nohrjns .
Having been duly sworn according to law,I do hereby certify that the above appraisement is made in conformity with law on this
..:~dayOf ~,19.71./u~.()
............~..I.Y.~.....~/~.;....
In the event thl10t any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the
expiration of any estate for life or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer'inheri-
tance taxes at the lawful collateral rate on any such future interest.
REPORT OF THE REGISTE
I,the undersigned duly elected Register of Wills in and for W County,Pennsylvania,do respectfully
report that I have allowed debts and deductions in the amounts claimed by deponent cept as to t 0 items where a greater or lesser amount
is set forth in the last column to the right in said schedule above,which greater or I ~er amrnt repres ts the sum allowed as a dedu~tion.
Dated:$.-:..6.-:..Y/....................,.~~~tJ~f .j/;Ab'.~..~..
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Form No.RCC·62 (6-70)
WillAdministration }No.. . . . . . ....Year .....
IN THE
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
Guilio Bracco,alias Julius
Bracco,alias Jiulio Bracco,
Deceased
CaliforniaLateof
County of .~ashington............................
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
.......,..,
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VJ 0 c:~J"-•:c -u>-0 ,-en (~==Z ---i rn r-;'1
)..';'r."-,-I :.)I --j--,---~-....'-''--:=.•
0 _.----o :::.:::._::::1r---;-'0 r-~->(/)0 -C
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Howard F.Carson
Attorney
./
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..
RCC-81 (2.-64)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
NOTICE OF FILING OF APPRAISEMENT
Josephine Matyi-Inforrnant
IN YOUR REPLY PLEA.E
REFER TO
j
In Re:Estate 0 f --=G=..:·UJ.=·==l!::~!:.l·.o~B~ro..!a;&Jco<.lc..uoJ_...5a24/uk~/~a&.------
_______W.::.:.:a::::.:s~h~i==.n.!Eg>Jot!.l=o~n~---County - FHe No.63-71-457
Dear Mrs.Matyi,
You are hereby notified that the ~o~r~i~g~in~a~l~----------
appraisement in the estate of Gui1io Bracco a!kk
has been filed in the office of the Register of Wills qf Washington
County on May 6 ,19..1l.Said appraisement reflects the
following valuations:
RealEst ate -:-:'-:::-_
Personal Property ~4~33~.~50~_
Transfers ------T">'I.,..-~,__------Tota1 ..:..4J~3::..:..:.5:...:0=--_
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 one year from date of death,interest at the rate
of six (6%)percent per annum is charged.
Any party in interest who is aggrieved by an appraisement may
appeal therefrom as provided by law.
Date M_a::;."y~6:..l.,--=1~97.L:l=--_Signed
Title
9:!t<&0!u~~
1\;OSI.APPRAISER I '
ESTATE INSOLVENT
DATE OF DEATH:April 4,1970
Note:This is not a bill.
·.
:;-.R CC-~(5-68)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of Bracco
(Last Name)
Gui1io
(First Name)(Initial)
a/k/a DATE OF DEATH 4-4-70 FILE NO.63-71-457
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 and personal property as reported in the foregoing return at
the values set forth opposite each item in the last column to the right in Schedules "A","B","C",and "E".
Dated:__M--,a:;s.YL-..C6,-",,--=1~97-,-=1--,-_-,-__
REPORT OF THE REGISTER OF WILLS
Dated:__.=;M::::a:..t.v--:::::,6.s...-:1:;;..97'-J...:::1=--_
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 claimed by deponent,except as to those items where a greater or
lesser amount is set forth in the last column to the right in SChedu?::e"F".ch-gre er or lesser amount represents the sum
allowed as a deduction.,
\
$
433 50
433 50
1.641 50
E INSOLVENT~T
$
1/33 50
433 50
1.6l...1 1)0
ESTl
VALUE AS REPORTED VALUE AS APPRAISED VALUE AS REAPPRAISED
$-------+--
INVENTORY
Real Property (Schedule A)
Personal Property (Schedule B)
Transfers (Schedule C)
Joint-Held Property (Schedule E)
TOTAL GROSS ASSETS
Less Debts and Deductions
(SCHEDULE F)
CLEAR VALUE OF ESTATE
Valuation of life estates or
annuities.. . . . . . . . . . . . . . . • . .$t=
-------1
ESTATE TAX ASSESSMENTS $~.
FOR USE OF REGISTER ONLY
Tax on $-----------t--2%
Tax on $r6%)
Tax on $"---s%'
Tuoo$lK
Tax on $15%
Exemptions *
Total Estate --1-__
TOTAL TAX
COMPUTATION OF TAX
$--------+.---
$--------1--
$--------1--
$--------+--
$--------+--
$----l.__
(*)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 $~
Add interest a\~ate of 6%from $----lL
AMOUNT OF ESTATE TAX ASSESSED $----_L-
Estate tax paid $l-
BALANCE DUE $---.JI_
Add interest at rate of 6%from t=
------{to-----$-------1
TOTAL TAX BALANCE $-------1PAID$~
FOR USE OF REGISTER ONLY ADJUSTMENTS
NOTE:Where subsequent adjustments are made to the above computation of tax by the Register of Wills,for proper reason,
same should be noted below,with short explanation.
Will
Administration t No.Year .
IN THE
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
GUILla BRACCO
Deceased
Late of ..CA1:IF.Q11,NJA .
County ofvlASHINGTON
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
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Fonn RCC-2
-.~COMMONWEALTH OF PENNSYLVANIA DATE ..........l.i'3.:y......??.......~9.7.!...........................................
DEPARTMENT OF REVENUE RESIDENT INHERITANCE TAX ..........W.~~h;i,pgt..9.n........................................-COUNTY..BUREAU OF COUNTY COLLECTIONS
HARRISBURG.PENNA.17127 APPRAISEMENT FILE NO•...........~.,,=.7.~.=4?.7..............................................
Whereas,..............................................G.)J.~~,;j,Q ..J?r..~.g.9..9........9.-.l:k.:!.~................................late of California.............................................................................................................,.
in the County of ............................................y.f~§.htngt.Qn ..........................................................Commonwealth of Pennsylvania,having died on
the ..................................f..9.~~.~.........................................day of .......................April.....................................19....7.9.,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,ALFRED TOOl 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 AppraisementDescriptionofAlletValuesMadeforInheritance
Tax Purpoles
$
PERSONAL:
Black Lung Benefit 433 50
,ESTATE INSOLVENr i
,
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Having been duly sworn according to law,I do h':!reby certify that the above appraisement is made in con-
formity with law on this ...........~.............day Of~;5;;/<iiZ,A~
......................................................................................................,....•....••...••..••••....•••••.•...,......................
.(Ifumber and Street)....................................W.~.............P .........,Penna.
(Poet fIIee)
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WASHINGTON .........County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
GUILla BRACCO.............................................................................................
Deceased.
Late of
.GALIFORNIA ..
~;;a;:el~:~:h;~;~;;;~.~.~4~4j·i ···.If ,..
Page,/.{1~No...?~.:?~:~?7.
Filed in Register's Office,~.~y f>19 .7.+.
Amount of tax due,$.
DEPARTMENT OF REVENUE
Received,
Exa.mined and Approved,..
Wrote abo.ut Appra.isement,
Appeal f"om Appraisement,..
Entered and charged,..
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