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Home My WebLink AboutOC1971-0473 - ESTATE OF CONRAD103-7/-:Lfl3 i\ftl11Huil Ql)f iExrrutllt Q])r'i\~UtiuilItratltr ~tulr of V~ltttUllltH\lIitt.t•I1I1: Clhtltlltn of l11uullil\!Jtl1tl f>.··11,b·f .,On 1 "·o··d ,1',Notary RJblic .df"·..1erSOn'l)e 01 C .nC'.t11~lIneCI slonc ,ayt lontyIn ,In all ,or :11'1 County and State,arpearcd AP~t..~.t!A~.~.~.~,.::who,being-duly sworn according-to law,ucr>oses and says that s hc is the executor lOXX~KXof the estatc of ...........f.LI.zAB.EIH C.QNRAQ dccense<l,that the foregoing schcdules constitute a complete inn'ntory and appraisement of the real and personal estate of....J;I.i.~gP.~.th ..~QD.r.g.9 , deceased,except rcal estate outside thl~Conlmol1\\'ealth of Pennsylvania;that the fig-mes opposite each item of real and personal estate in the forcg-oing schedllll;s arc determined and stated by the undersigned to be the fair value of said items as of the clate of the decedent's death,.based upon a just appraisement of each item made by the above named E.xecutor ix .xKKKK9.Qq~ Sworn and subscribed before me this :I6th......l ~'~.~~=~~~~;;~~:~~JNtTRUCTIONS Exccuto}t~ 1.An inventory must be filed within three months :Iftcr appointment of personal representati\·e. 2.A supplemental iJl\'entory must be filed within thirty clays of discovery of additional assets. 3.1 Original and 2 Copies and 2 HCHI-34,Under $10,000;1 Original ;md 2 Copies and 2 RCRI-33, Over $10,000,including Copy of \Vill;1 Original and 3 Copies and 2 RCRf-33,Over $50,000,in-' eluding Copy of V/ill and copy of Federal Estate Tax Return.' REFERE.NCE FOn.ADDITIONAL COpy Act of 1947 P.L.513 Sec.5.2,72 P.S.4844.2 J were. 4'1Uttrlltory nUll Apprnt.6pmi-llt of the goods and chattels,rights and credits which' of ~.~.~.f~.~.~.I.!j ~.Q.~.~.A!?Jate of ;~~.~9.~!.~?.~.y..!.~.~~.!..:.:. Washington County,fa.,taken and made in conformity with the above affidavit. DOLLARS CENTS REAL .ESTATE:0.512 acre tr~ct,situate in Cecil Twp.,Washing- ton County,Penna.,being part of original tract known as the James H. McPherson tract of 21.55 acres.Being the same tract as conveyed to Chester C.Conrad and Elizabeth Conrad,his wife,by deedof Carl Pelcharsky,widower,dated January 8,1 957,recorded in'the . Recorder's Office of Washington County,in Deed Book Vol.983, page 302,on January 8,1957.The said Chester C.Conrad predeceased Elizabeth Conrad,surviving tenant of tenancy by the entireties........3,500.00 .--,~...~,-....--,\.,.,<,~ ~~.--"rim ...... i!::;::I......<"~iN ~'":::l»~c V 10'....:m l.I::i-f ~I::lQ...i:J::::lintl1~~ (J::.10 "'-l ~ 1Z ::::..~ ~~W':~~1><;;'j iO a '"0 ~~~ '0 '":::lOJ'1m ... ~;0:0 1m 1'1 ~iC>-~ , ...~I ': ...f,. ;- '__lJ-"..~ (/7 ~':):0 ~:~\~j:t~-.'l-....;..:(/)::: ~~~~~:._----... U") --1_.-l G) (DocO(D 0'• VI-..(D CO(D ::J(Qa.. z, ...f I r.__'.--U'\:,'.:~1 f~{i [\P~~~N f';~~C6&T OF COMMON PLEAS ." "·WASH~NGTON COUNTY,PENNSYLVANIA.1.-.\",,,--.-,.•'., ?,EC i{"ibRPHAN~fjcOURT DIVISION \U _~.~~,1 T ,.,-,";,.',::"<."•n·~~,~.,,~'-'''\I",;JIi •.,i ...1.,.'.;.,.i.• NO.TERM 19 # '. <-- ..J " PETITION FOR CITATION ,DECEASED DAVID ABRAM~ESQUIRE SPECIAL ASSISTANT ATT'oRNEY GENERAl COMMONWEAL TH OF PENNSYLVAN1,\ 345 FOURTH AVE.fWE SUiTE 9'13 PITTSBURGH.PENNSYLVM~IA 15~Z2 X\\\:,~.---r\'\"It Shr I?7'\'l.t,,'~';'+~~."• _ _"""'"u Oil ..'1.'\\~• --1.•_.\l""-.\\\\-.'-\\•.~\.;"'!'li'\~_\"r-''''~\-.'\'.••. /~.~'-1/1'1/71 I J I N R E EST ATE OF ELIZABETH CONRAD ·• ·• ·· IN THE COURT OF CO~1MON PLEAS WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION DECEASED ··NO.TERM 19 PETITION FOR CITATION TO THE HONORABLE THE JUDGE OF SAID COURT: AND NOW,this ,19 77 , comes the Commonwealth of Pennsylvania,by Marco S.Sonnenschein, Deputy Secretary for Taxation,for Milt Lopus,Secretary of Revenue,who avers: 1.That Elizabeth Conrad,deceased,(hereinafter referred to as "the Decedent")died on April 24,1971. 2.That a Petition for Probate of the Last Will and Testament and for Grant of 'Letters Testamentary was made by Alice Charles,Executrix,(hereinafter referred to as "the Executrix").Letters Testamentary were granted to the Executrix on May 7,1971.Attached hereto and made a part hereof is a the Decedent was computed as follows: Real Property Personal Property Transfers Joint Held Property Total Gross Assets Less Debts &Deductions Clear Value of Estate Taxable at 6% $3,500.00 none none none $3,500.00 1,520.56$1,979.44 $118.77 " 4.That on May 7,1976,a certified demand letter was mailed to the Executrix outlining the nature and amount of tax due and the consequences if not paid.A receipt was signed and returned to the County Inheritance Tax Office. Attached hereto and made a part hereof is a copy of said letter and receipt marked Exhibit "B." 5.That Special Assistant Attorney General David Abrams unsuccessfully attempted on November 15,1976,to telephone Attorney Stegenga at his office to advise that a Petition for Citation would be presented to the Orphans'Court regarding the Executrix's failure to pay the delinquent inheritance taxes.That Attorney Stegenga was not available to receive the aforementioned message which was left with said ,, Attorney's secretary,Mrs.Hurley.That as of December 1,1976, Attorney Stegenga had not returned Special Assistant Attorney -,,-'IGeneralAbrams'phone call as was requested. 6.That under S~ction 821 of the Act of June 15, 1961,P.L.373,Article VIII,(72 P.S.2485-821),the Secretary of Revenue is authorized to.req~est the Court to issue a Citation directed to those subject to any duty imposed by the aforesaid Act,commanding such persons to appear and show cause why the 0 requirements of this Act should not be met. ·' WHEREFORE,your Petitioner prays your Honorable Court to issue a Citation upon the Executrix,directing the Executrix to appear and show cause why said Inheritance Tax in the estate of the Decedent should not be paid as required by law;and to further direct that the costs of this action shall be borne by the Executrix. COMMONWEALTH OF PENNSYLVANIA B~~-ff~Mil s:SOnnensc eiIi .Deputy Secretary for Taxation FOR:Milt Lopus Secretary of Revenue CO~10NWEALTH OF PENNSYLVANIA COUNTY OF DAUPHIN .. : ss Marco S.Sonnenschein,Deputy Secretary for Taxation, for Milt Lopus,Secretary of Revenue,being dUly sworn according to law,deposes and says that the facts set forth in the fore- going Petition are true and correct to the best of his knowledge, information and belief. For:Milt Lopus Secretary of Revenue Sworn to and Subscribed before me this oM~day 197-1 , ! ,. .i ~ j ~.../'"/l ~I r-........,../C./'" .-'I ELIZABETH CONRAD, Box 101, Hendersonville, \Vashington County.Penna. " An-anew Hay T,1971,it being' adjudged that said Will has ~ean proved,it is hereby l acmitteato probate and or- 'lderedto be recorded and ILetters Te3t8~wnt~ry....a:'e ..lseud·· Ito Alice CharLes In sald I Test o.'"rr:.ent n-?ffiec.Ttlhowas·d'.li1Y Iqualified.I Russell-Marino,Regi~te~ c .t' (I:c :r>:IJ. .~ i~- .J:;•<~_. x.;. .C: .... -. , .-.,' .'\. .I'-. ~~'~..' ., LAST WILL and TESTAMENT I'II ." ,~.,.." " .~-.... ."{~.: ·-,r ..~'-", ;'l ,.~..;;. .~':-;-, ...".'I....~ .. }.. v"-'..;..-.~' '-i' "'t~..".....:,~ WA.SHINGTON TR'UST BUILO"'NG ....'\X.~·\SH1~>i\·~·T·()'t"~...~PENI~-.~YL\(f~1'.J_L~_,..:...~__._ t·,r'1''LT i""C\f1t./I ~':.~)r~l'r~.....\.·r ~~··/.1.'•..J ..._,.....)•...;,:1..A:.1·.....'.-t\~_)L-·::)~~J.'._--' ATTOf<.NEY AT LAW ..~,".. GEORGE B.'STE~ENG.A.. ..., '. ;. \".'.11..j'," II "'11'Ii ,1 \.,";z- '- \.'.-..'.,:'-'''''-;""":;,::", ....._'._.,'__o_.-..---.."....:._..",.''''........-...,._,..,.~'....-....':......;.......-..,._....._~'__':'"';"i._.........""" •,.,..'. ":;'..:'.. '0','1' ".,~,~'l.,.,1.. •-<, .'~:.. .i~~''::. .',.' ;,.. ,~';'.,. Dear'Sir: Narne Alice Charles Address Box 101 City,State,Zip Code He1'loersonvil1e,Penna.J.5339 i1 jI I~,', ;,~..,, I1 RCC-530(1-76) COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS 411 S.SECOND STREET HARRISBURG,PA. 17127 I,.....;~..} Date.May 1,1976 Re :,_:~state of Elizabeth Conrad Date of Death ....24-11 File No.63-71"'73 Co.No.38-168-9 ,",,,'We have rec~ntly contacted yoU or your legal representative advising that the above estate was ina delinquent status.As of this date;the matter has not been resolved. Section 701 of the Inheritance and Estate Tax Act of 1961 requires the personal representative of an estate and/or a trans- feree to make an inh~ritance tax return.In addition,Section 711 states that inheritance tax is due at the date of the decedent's death and shall become delinquent at the expiration of nine (9) months. Section 791 of this Act provides that any person who wilfully fails to file a return required under the provision of this Act shall be personally liable forp penalty of twenty- five percent (25%)of the tax,determined to be due or $1,000.00, whichever is less.This penalty ,is in addition to any other liabilities imposed by the Act. Our review shows that this estate remains open because; An inheritance tax return has not been filed;--- X A tax in the principal sum of 118117 plus six percent (6%)annual interest from 7-24-72 to 5-22-7~remains due and unpaid. Accordingly,please be advised that unless the return is filed or the tax due,including interest,is paid in full within fifteen days from the date of this letter,proceedings will be instituted in the Court of Common Pleas by this Department to effect compliance with the law. i\tty.Oeorge Stegenga ~"'ash1ngton,Trust Bu11c!1I1Q Waa1ngton,Penna.15301 Address Reply to: r}-pr~·~Ef~;l.~ra~~lr:~.\:K :t~jI~r;:STON '~~.~il \~113~~·}j.tj :.t.Oll "I1rl.lrrh BLt1.t,·tllng· r/;."'~~1.i'''~~.'.J"T"~.:.,:."J_\\·~~nj.,8.It~~~701 Very truly yours,I:::::'~&e-L JamesM.Bach, Assistant Attorney General Commonwealth of Pennsylvania FOR:Stanley M.Weiss,Jr. Director Burea~of County Collections Department of Revenue ,, :J!,"'••;~.'~,.:.•.,~'., (,-EXHIBIT B .. .. .,. ,.'. .\ POSTMARKORDATE (See o'''.r side) RECEIPT FO~CERTlflEQ MAIL-30¢(plo$postage) Hl,..d",,-,~-,,~fl ~f ~...~..----,,-,---,-- ET.~tll)NO..'..•''1.',-..-_LO..L.,"-,-..;L.._,,,-,--,--~,_ .,STAT..E AND ZIP CODE ...•...•...,..'.. .t:»Ju..J~M-:-~~,,~~~'~'~...?0.....'PflUM'AC siilvlCESFOi AOD IffiiAl nES----"ii'ETiiiiir·-·'~--'··--T~-SnOW(tirWt.~m-ariifdatiitfefl~tr'd~:.=--15~' E·C£IPT ".~'Mh delivery to'addressee only ....,.......6S¢II..2.Silowsto wlloin.d_teandwnero dellvertd ..3-5¢ SEIII/ICES ...,.''.''.,With delivery to addressee only ;~~,__.D~L..ii.~.-R.~lO'_~i'!!l..~~.,~~L~.N.lY-...:..::....'::.;:.;:.::::-.•:;::::=:-:.::.::_;;:-..s·iECl.SPECIAl OEUIJ€RY(t!xtro f....r.q\ilrecl),. F'S Form 38GO"NI1.INSURAMCECOY(RAGE PROVIDED- Apr.1971 "NOl'fOR INTERNATIONAL MAlt ~. ~.. ."~. EXHIBIT a IN RE: ESTATE OF ELIZABETH CONRAn, :In m~t ClIourt of ClIl1ltunon IUrnn of IIna~iugton <!!nunty,'tnnnyluania (@rp11ttttn'QIuurt IDtniniott (~~ill HuHnn )NO.63-71-473 (( DECEA$ED.J .\)QtonttttOllUtfttlt!!of :tf~rttttnyhlttttitt nn:(. ,QtOUllty of IIanl111lgtnn iI"I,I·" I'·~ To:--=A=l=i::..;:c:..;:e:--=C=h=a:.::..r=lc::..e=-s------- ,. I Sur Petition of:Commonwealth of Pennsylvania,by Marc.o S.Sonnenschein Clerk.of the Orphans'Court and further abide the order of our said Court in the premIses, a decree made against you. "-,.... tI I l-i 1 t 1•Ir~ ~9 ,the2.6th.dayof~M.....aYJ--_ David Abrams E____-=-=:.:....:...;::..:.0--=..=..::....::::=_-'-___sq. Attorney for Petitioner. (Seal) at Washington,Penna.,the 1lj.th.day of...:-A-"p~r_i_l ,19_LL. lit Qtontmittt~inu,_-,----e.A.:.-lci__c e-,---C_h~ar_l_e_s _ WITNESS the Honorable PaulA.Simmons,Judge'of our said Court, plet,c answer,under oath,to each and every of the averment;s·of the said If you fail hereof,the petition may be taken PRO CONFESSO and ~rr:etiug: that,laying aside all business and excuses whatsoever,you do file In the office of the Clerk of our Orphans'Court of Washington County,a full and com- 19_77,at_1:-.::0:-.:::...:::;3--::.0__o'clock_~.M.,and show cause why if any there be, Why the Inheritance Tax Return in said estate has not been paid; .petition,on.or before Thursday // -'."".," • ,.. ! I N R E EST ATE OF ELIZABETH CONRAD DECEASED ·· ·· ·· ·· IN THE COURT OF COMMON PLEAS WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION NO.TERM 19 t3-7/-~lJ o R D E R Now,to wit this the /3Jt day of 1977,upon consideration of the foregoing Peti it is , ORDERED and DECREED that YOU,Alice Charles,Executrix for the estate of Elizabeth Conrad,deceased,are hereby cited to be and appear at Courtroom No.~n the Z~.day of -----;1t (•19 7 7.in the Courthouse of Washington County,Pennsylvania,at/{j:~ot/lM.,then and there show cause, if ~ny there be,why the Inheritance Tax in said estate has not been paid;and to further direct that the cost of this action be borne by the said Executrix; (2:6-)days fLom daLe of SeLvice. BY THE COURT VISION P.J. U~1 ....". IN THE COURT OF COMMON PEEAS ~§SHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION t: NO.63...71-473 IN RE ESTATE OF ELIZABETH CONRAD,DECEASED ORDER OF COURT 'Vd "00 N01~NIHS'1M Slll!fi :10 t!31.SW3H 113 \trl.1 S ,:\J;\~:1 \i H to -,i 1 !.:J l I ..J ~nr LLr(..Hd10 -----'>~'-')(;vt~ DAVID ASRl'.!"S.ES,)U~RE SPECIAL ASS1SH.NT f\n'}~~!:::Y :'?n;t:r~:,L COM M0Niii E!\LTHO F r D\NSY'-VM~L\ 3 45 F0URTH AIf;':i U[ SUiTE 906 PITTSBURGH,PENNSYLVANIA 15222 L:""\;',·,ilG ,-'Jb P"J3 S-J- /!J)/i;~... !."....' \.,,-, <-- • .". I N R E EST A T,~E IN THE COURT ,OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA Iwithin oaseto show cause why certain delinquent Inh~ritance were not paid an;further,it appearing to the Court that ORPHANS'COURT DIVISION .--........'(NO.63-71;"4.7.3; o R D E R And no\"r,to wit,this ..1 d day of DECEASED ELIZABETH CONRAD . incured for issuance of said Citation,by Respondent named there1at subsequent to issuance of said Citation,the delinquency was it appearing to the Court that a Citation was issued in the IIIiI I i J t ,19 ':17 f Tax"l I J I I, I I satisfied,upon motion of David Abrams,Esquire,Special Assistant:! II Attorney General for the Commonwealth of Pennsylvania,'and I ,I attorney for Petitioner;it is hereby ORDERED AND DIRECTED that t I all proceedings initiated under the within referred 'to Citation I I are withdrawn and the action terminated upon payment of all costa I III, j - BY THE COURT , l II I 'I It. I ' ,.,.."'; ~.,. ...'. Bureau File No. RCC-48 (2-611) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS REQUEST FOR LEGAL ACTION JI ~ounty File #38-168-9,. Alice Charles ,residing ot Box 101,Hendersonville,Pa, in Washington County,is the Executrix of property formerly owned by __E_l_i_A_b_et_,_h_C_onr_a_d ,who died on _4_-.24__-_7_'ln Washington County. The attorney for the estate Is George Stegenga Wash1n~on,ra. whose address is 516 Washington Trust Bldg. J,. j The above named_--=ExD.>::e,-,!:c.li:!ut,,",r~ix"'>!!l.is in violation of the provisions of the Inheritance and Estate tax laws of the Commonwealth of Pennsylvania in the following respect: 1 -~Failure to file an Inheritance Tax return on or before _...t7_-.:::24:::t...--.!,..72=-..-- 2 -0 Failure to file a copy of the Federal Estate 'Tax return on or before _ 3 -0 Failure to file a copy of the Federal Final Lett.r. 4 -0 Failure to pay Pennsylvania Inheritance tax due in the amount of $ _ on _ I have made the following demands for compliance without results: before it became del inquent Date of demand 6-18-75 7-8-75 7-21-757-21-75 Name of person contacted George Stegenga Alice Charles Alice Charles George Stegenga Tit'e .Attorney Executrix Executrix Attomey Method of contact 10 Day Letter 10 Day Letter i: I~I "~i•!I. II i I" A formal notice of demand was sent to the taxpayer by certified mail.This demand has been ignored.A copy of this notice together with the certified mall return receipt is attached hereto. •recommend that the following legal action be taken to compel compliance: 1 -0 A lien be flied with the local Prothonotary against real estate owned by the decedent. 2 -II]A petitian for citation be filed in the local court. 3 -0 A civil complaint be filed in the lacal lower court. Additional remarks:Letters were issued May 7,1971 to Alice Charles.Will Book 112-pg.56 lists $3,000.00 Real Estate in CeCil Twp. ItJ·d..1.7~ (Dat.) I b 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 1•0.512 acre tract,situate in Cecil Township,Washington County,Pennsylvania, being part of original tract known as the James H.McPherson tract of 21.55 acres. Being the same tract as conveyed to Chester C.Contad and Elizabeth Conrad, his wife,by deed of Carl Pelcharsky,widower,dated January 8,1957,recorded in the Recorder's Office of Washington County,in Deed Book Vol.983,page 302,.- on January 8,1957.The said Chester C.Conrad predeceased Elizabeth Conrad, ~surviving tenant of tenancy by the entireties•••••••••••••••••••••••••••••••••$3,500.00 ~ '«-' -..-..,,. - Personal Property NONE ~". , 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 eigned by a responsible officer of the financial institution or mortgage holder and indicate clear~y 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 Va.lue.,. ., -----------------------------~.~1_1 _N_O_N_E__'_,\. I------1- ! I Transfers within TWO YEARS Prior to Death -r I II~ONE ",........."~~..,-~"...l)...."I..' 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:- ...-.--.-.-~,ATlONSHIP (,F .JOINT"NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT flOX RENTED IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF !HOLDERS TO DECEDENT---~-X~lK~~X NONE NONE II ---- - !----. BENEFICIARIES BENEFICIARIES AND ADDRESSES (State full names of all and their addresses who have an interest,vested,contingent or otherwise,in estate.) Alice Charles RELATIONSHIP (If step-children or illegitimate children are involved,set forth this fact.) daughter SURVIVED DECEDENT STATE YES OR NO yes AGE OF LIFE TENANTS OR ANNUITANTS AT DEATH OF DECEDENT sui juris INTEREST OF BENEFICIARY IN ESTATE 100% I I ~ I I,--------I I ,"RESIDENT DECEDENT DEBTS AND DEDUCTIONS CLAIMED executrix Funeral expenses paid Family exemption (will not be allowed less decedent died residing with :l.spous r I:hildren.) Administration Expenses • Counsel fees ~ Dorothy E.Hurley ;~ears,Roebuck & OTHER DEBTS AND CLAIMS Edward Krawczyk Funeral Home NO'f1i::List first five items in the spaces so provided,observe notations thereon,and instructions. •:'j-l_.'D=.,.=E.=B...:::.T_O-=-=..:R_C::..;L::..;Ac::.I:.:.M-=------r -.:N:..:.:.:A...:::.T-=U...:::.R:..::E=-=O...:::.·F-=S..:.A:.::.-.:::M-==E-=-_=__=__=__=__=__=__=__=__=__=_~-=--=-~-::~~~~~~-=-~...--T-H·-IS-'-C-O-L-U-M-N EGISTER ONLY 'fotal ~-o-.+-'5-6~'----I-- Note:The estate agrees to advise the Register of Wills if the amollnt a.ctually paid in settlement of any fee,commission Ot·debt is greater 0\'less than the estimated amount daimed and allowed. <;'bed and sworn to before me this ...1.~t~. ...~q~.JQ1 . (Street Number) Hendersonvill~,Po.15339.................................................. (City or Town and State) HaVing/been ~swom according to law,~o~:.:~y6ertlfy that the above appraisement is made in conformity with law on this...........7 ,'"day of , .~.~,.,])~;..,..,lil-£.f1....~..f~&.~.Appraiser In the event that any future interest in this estate is transfened in possession 01'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 T~OF WILLS I,the undersigned duly elected Register of Wills in and for......County,Pennsylvania,do respectfully ('(:port that I h~,\'t:allowed debts and deductions in the amounts claimed by deponent,except as to ose items wht:re a eater or lesser amount j;,;set forth in th~rtcolumn to the right in said schedule above,which greater or lesser amount epresents the sum owed as a deduction. Dated:.......r:.~?c?:..7t........................................//.1'-".~"---u (,.;:". I'.) \,; ~~: Form No.RCC-62 (6-70) WillAJiJOUUSbadltBXxlNO Year . IN THE :MATTER OF THE APPRAISEMENT OF THE ESTATE OF ELIZABETH CONRAD Deceased Late of H~1J9~r~C?l1y~I.I~. County of ..W~~~~~~ton...................................... Commonwealth of Pennsylvania REPORT AND APPRAISAL 'Vd ··O~)NO.L~::JI1.iS\fii\ STlIli\::1 ')~!:1J.SIf.).:H] J.m"L '?J.::'}JVH 25 £lid hZ ll~JJ 9L I 1 ~l "1 I ,(....,.I .~! George B.Stegenga,Esq. DEDUCTIONS ALLOWED INFormRCC·lO QFFICE OF THE REGISTER OF WILLS OF ---'W!..U..A~S~H!.!.I.!...N:l...::G~TO~N-"--_COUNTY AND AGENT OF THE COMMONWEALTH STATEMENT OF DEBTS AND DEDUCTIONS ~.j THE SUM OF $. DATE APPROVED . Register 01 Will.,Agent ELIZABETH CONRADESTATEOF LATE OF Hendersonville,Washington County,Penna. INHERITANCE TAX PURPOSES. DATE OF FILING APPRAISEMENT _3:=./~--.L/--=7~6:.-DAT5 OF DEATH April 24,1971 DATE NO.OF NAME OF PAYEE REMARKS AMOUNTVOUCHIiOJt 4/2 (71 Edward Krawczyk Funeral Home funeral exoense 946.00 Sears.Roebuck &Co.account balance 172.56 ADJ ~INISl RATIO NEXPENSES: 4/21~171 Reaister of Wills nnni.for I Jt ,.hnr+,.."r+14.00 George B.Stegenga,Esq.atty.commission 175.00 Alice Charles executrix commission 175.00 Dorothy E.Hurley notarY fees to estate oaoers 1\00 3//76 Reoister of Wills xxx filino inv ••aoor.,d.&d.3~00 Register of Wills filing account 30.00 " I I i -I I h');J()''rOb' COMMONWEALTH OF PENNSYLVANIA COUNTY OF Washington I.Alice Charles HEREBY CERTIFY,THAT.TO THE BEar OF MY KNOWLEDGE AND BELIEF,THE FOREGOING IS A JyST "NO TRU E srATEMENT OF DEBTS,FUNERAL EXPENSES AND EXPENSES OF ADMINISTRATION SUBMITTED TO THE ESTATE OF.EI izabetn Conrad DECEASED,AS OEOUCTIONlil FOR m\)'.r\~_~~:::....=....,.,..----,-.-=.-=---.::..(L.5.) ANO.9UBSC;.'SED BEFORE ME THIS=-;...16~DAY or'Alice Charles,Exrx. ---;;~~~;;@;~';#Z---7}-18 Z1L- .. ~.".. .. RCC-81 16-73) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 NOTICE OF FILING OF APPRAISEMENT Alice Charles (Executor or kd.Jmi:D±s:mttor) IN YOUR REPLY PLEASE REFER TO Inheritance Tax Division J In Re:Estate of __El_i_z_a_b_e_t_h_C_o_n_r_a_d _ Washington C F·,N 63-71-473ounty-I e o.~;----_ Dear Mso Charles: You are hereby noti fi ed th.at the-;-;--;::;__,o_r_i....:g:...i_n_a_l_--_ appraisementin the estate of__EJ..-==~::...:z:.:.a::...:b_e_t_h_C_o_n_ra_d_____;_;____:_::____;_-------- has been filed in the office of the Register of Wills of__1t....:Ja:.:.:s:.::h;:.;i:::.n~g~t:...:o_n _ County on April 21,,19-.Z..6,Said appraisement reflects the following valuations: Real Estate .L3..s..•.c.50~0~0~0~0:..--_ PersonaI Property _ Transfers _ J0 inti y Owned ----=;-""F'7'<"""'....,.,...------Tota I 3:.-,:..:.5_0_0_0_00 _ 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 this notice may object thereto within sixty days after receipt of said notice as provided by Section 1001 of the Inheritance and Estate Tax Act of 1961,72 P.S.2485-1001,P.L.373. Dote April 21,1976 Signe~It bL~ Title Apprasier II Date of Death April 24,1971 Note:This is not a bill. ., RCC-S9 (5-~8), COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT ---SUMMARY Estate of Conrad (Last Name) Elizabeth (First Name)(Initial) DATE OF DEATH 4-24-1971 FILE NO.63-71-473 REPORT OF INHERITANCE TAX APPRAISER I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of_-..:..:Wc:::a,-,=s,""h",i::=.n""g,,-,t!.;:o~n~_ 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:A_p_r_i_1_2_1_',--1_9_7_6 _~.~!'(til M/~A~~-()(/~ INHERITANCE TAX APPR"AISER REPORT OF THE REGISTER OF WILLS / VALUE AS REAPPRAISED $-------+-- 1,979-44 VALUE AS REPORTED $---------'~-- 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 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 Schedule "F",which greater 0 lesser amount represents the sum allowed as a deduction. Dated:----.:f+-"=-~:.=;;;...:.--_7~ro __ Valuation of life estates or FOR USE OF REGISTER ONLY Tax on $---------+-....,....-'1'2% Tax on $~'179,4~~ Tax on $---------+---5%Tax on $+-__10% Tax on $+-__15% Exemptions=========l===* Total Estate-----------4-- TOTAL TAX COMPUTATION OF TAX $---------::d-~.- $~/.j~~.?J-9~?- $--------1--- $--------l--- $--------1--- (*)As evidenced by Charitable Exemption Certificates issued $.£/.....!.;;::....:(5'~..£p~.f'_by the Secretary of Revenue. Less tax previously paid BALANCE Less 5%of tax if paid within 3 months after death $-Om ::::::::/:/:=L==" BALANCE OF INHERITANCE TAX DUE $t= Add interest at rate of 6%from_____to $-----l AMOUNT OF ESTATE TAX ASSESSED $--~----ll- Estate tax paid $--IL- BALANCE DUE $----lL- Add interest at rate of 6%from t= -------I:to-----$--------l. TOTAL TAX BALANCE $--------< PAID $...J 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 !No . IN THE Year . MATTER OF THE APPRAISEMENT OF THE ESTATE OF Elizabeth Conrad........ Deceased Late of..Hendersonville................................. County of Washington Commonwealth of Pennsylvania REPORT AND APPRAISAL ~ COUNTY W_a_s_h_i_n...:g:....t_o_n _ FILE NO.__6-=3;...-....:.7_1_-4_7:...:3~_ RCC-2 (2-641 DEPA.RTMENT OF REVENUE BURE~U'OF COUNTY COLLECTIONS HARRISBURG,PEtiNA,17127 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE April 21,1976 Whereas,Elizabeth Conrad late of Hendersonville in the County of Washington Commonwealth of Pennsylvania,having died on the 21st day of April 19---.22,seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore,I,Dominic R.DeMaria ,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 Ufe or for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance taxes at the lawful collateral rate on any such future interest. , Unll Appraisemenl Oeserlpllon of Allel Values Made for In herllanee Tax Purpooes Real Estate $3,500.00 See cony of attached anpr. 1 I' .- ~, Having been duly sworn according to law,I do hereby certify hove appraisement is made in con- formity with law on this diU day of ---'t'l~-----..u:;~Sd:.~---1H-t+-n--Aft-,.---:--19~ .....r.t.~~~Z.I.o""'==z..::!::'9L-':o:z....,e:=:~"--,Penna. Washington COltllty April 21,19 76 RESIDENT INHERITANCE TAX APPRAISEMENT Estate of Elizabeth Conrad Deceased. Late of Hendersonville Date of Death,Avril 24,1971 Appraisement Docket Vol.,38-168-9 Page,No.63-71-473 Filed in Register's Office, Amount of tax d1",$_ DEPARTMENT OF REVENUE Received, Examined and Approved,_ Wrote abDout Appraisement, Appeal f"om Appraisement,_ Entered and charged,_., Bureau F,ic No_ I 63-7L-47 3___________________________..J _ C~).No.38-16b-9 COMMONWf:AlTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COllECTIONS REQUEST FOR LEGAL ACTION I L A.iice Charles _____•residing at Bux 101 Hendersonvi 1..L::_~~nn~_o in Washington County,is the Executrix of property formerly owned by ELizabeth Conrad ____,who died on 4-24-71 ____in Washington _County. The attorney for the estate is ~~orge Stegenga _______whose address is _ 516 Wdshing~on Trust Building Washington,Pennc o 15301 1:;t-The above named .xecu rl.X is in violation of the provisions of the Inheritance.and Estate tax laws of the Commonwealth of Pennsylvania in the following respect: 1 -0 Failure to file an Inheritance Tax return on or before _ 2 -0 Failure to file a copy of the Federal Estate Tax return on or before . 3 -0 Failure to file a copy of the Federal Final Letter.. 4 -~Failure to pay Pennsylvania Inheritance tax due in the amount of $118.77 before it become delinquent on 7-24-72 I have made the following demands for compliance without results: Date of demand Name of person contacted Title.:--_-- 4-23-7.fL-____At..tLG_~<2£9~_Stegenga A.,-.=.t-=-ty~o _ 5-7-76 ~ttYoG~orge Stegenga Attyo 5-7-76 Alice Charles Excr._ -------------- Method of contact-----------Rcc-529 Rcc-=-SJO--r-eg:m-afl Rcc-530 cert.mail A formal notice of demand was sent to the taxpayer by certified mail.This demand has been ignored.A copy of thil notice together with the certified mail return receipt is attached hereto. I recommend that the following legal action be taken to compel compliance: 1 -00 A lien be filed with the local Prothonotary against real estate owned by the decedent. 2 -0 A petition for citation be filed in the local court. 3 -0 A civil complaint be fi led in the local lower court. Additional remarks:LetJ:-~rs were taken out on 4-29-71.o_.Jhe R:§.~2S_:f:j.leg_~~_4-11-76 'l'he__.t.){~_c;u_~ri_){Je __"~ti 1.:!:-_91ive and living at the s~me add~~_~~~.._ WASHINGraN PENNSYLVANIA RCC-115(S.72) COMMONWEALTH OF PENNSYLV AN IA DEPARTMENT OF REVENUE BUR EAU OF COUNTY COLLECTIONS VS. 03·7/-413 COURT OF COMMON PLEAS OF COUNTY, J $-------- July Term,19 '16 AD Date Filed:__nAlU\.tgJ~1.C;u.t~24:·,,.........&1:;t.91~6~--- No.:S1S Costs(TAXPAYER) Aliee Charles Box 101 Hendersonville,PA 15339 NOTICE OF ENTRY OF LIEN IN RE: Estate of -----..,l13.;lo11.....i"'"zal;Nbe~t""'h_'lCoAoAl,jn...raC1lcJ~---- File No.__......6""'3'-..7L..<1......·....::o4u..7....3 _ County of _--JNwa.~s:u.bwi.ung17t.looJo,l.1n4-------- Dateli~tL&lL f{),fC}'10 IN REPLY,t EFER TO: BUREAU OF COUNTY COLLECTIONS 411 SOUTH SECOND STREET HARRISBURG,PENNSYLVANIA NOTICE IS HEREBY GIVEN THAT: (1)A lien has been entered to the above term and number in the office of the Prothonotary of the above Court of Common Pleas"Said lien has been entered in accordance with the provisions of Section 801 of the Inheritance Tax Act of June 15,1961,P.L..373,Art.VII. (2)Said lien has been entered in the amount designated below as "Total Amount Due". Pennsylvania Inheritance Tax Due $__-"'J....l.u8..L.7L.J7L.--_ Pennsylvania Estate Tax Due $_ To *Interest Due From _~1/~2iCl4f#-1..L1",-2_ 1/30/16 $_------'Z=8~.6~4 _ Totaf Amou nt Due $$_------'1~4!:..!7~•..:I4:.1r.l _ *Additional interest is to be computed on the balance of Pennsylvania Inheritance or Estate Tax of $U8.77 ,from the 30th day of July ,19 1Ci ,to date of payment at the rate of six per centum (.06)per annum and added to the Total Amount Due shown above. (3)By the authority of Section 825 of the above-mentioned Act,execution may be issyed by the court against any real property in the decedent's estate on which a lien for the payment of the taxes imposed by this Act exists,or against any property belonging to a transferee liable for the tax. (4)Notice is hereby given that the Secretary of Revenue of the Commonwealth of Pennsylvania,at the ex- piration of twenty (20)days after mailing of this notmee,without further delay or notice,will request the Orphan's Court to issue a Citation commanding you to appear and show cause why the delinquent tax, interests and costs incurred to date should not be paid. Very truly yours,~~.I/J-. ST.anley M:1iss.i. Director Bureau of County Collections 153.06 118 ..77 $__34_*_2_9--\11\ !I $==:::::;-Ff=======I!!!i 1,979.44 $---------$-----------11.I I$---------$----------Inl I' $---------$---------1 Il!%Tax on $$11. Estate Tax,Act of May 7,1927 ~.I$--1-1-8.-,-,--1=: $.III~i , Ii 2%Tax on 6%Tax on 15%Tax on TOTAL TAX CREDIT Less five percentum of tax if paid within three months after date of death .7..24-72 $_ Ius interest ~I.JIIXIZ -_%fromDR~atft"'elt------to _ Bender,ollVille. t.;, ,~'~~_"""\";i'.! ~,...,t,.~ lJ 00 ~~[L Q@w111 lli":~"'E AL" NOTE:This Triplicate Receipt to be retaite~f~ra~~i~&ialp'~-g :1r-"'..Received by NOTE:In accepting the transfer inheritqnce tax on future estates,prior to the death of the life tenant or tenant for years,as evidenced by this r'eceipt,itisunderstood thot the Commonwealth shall nat be precluded or prevented from hereafter assessing additional inheritance tax at the death of the life tenant or tenant for years whenever it appears that such additional tax may be legally due and--'--,q--------;:::-:-r.i----------7'T-~7-IHI collectible for any reason whatsoever, WaehJ.nstolt ,County ---------------------.01 ~l I I!II ~ll 1='One lfundred F1tty-Three and 06/100-----------••'"RECEIVED doliars !,~.wll From:AIle·nL....·-lea 11II v-.A....!representing Pennsylvania 'Inheritance or ':'I5l WUIla.l:ilA_Estate Tax due from the following estate: ill!~:Address Box 101 I!j!:~~~ e:63-11-473IHFileNo,Dote .of Death 1. '1;':,.May 16,1971DoteofPayment,--1 Elisabeth ConradNomeofDecedent --1 -:..........--.-.....---:'.........,..,.....-........"""""""........._-....._~"""""""""l'P""__~.....,...._...,,-.--"""""'_,....W'l -:.~--~--~.._~~-..._~-~-~-_....._...---~--_...--..._...--..............•............._..._-_....---.,.,'..._....."I"fl...'....---.._-_...._-_....._...,J"""'.1'"i I I I I I I I I ., IN THE COURT OF·COMMON PLEAS OF WASHINGTON COUNTY,PA. (Orphans'Court Division) In Re: Estate of ELIZABETH CONRAD, Deceased ) ) ) ) ) ) ) No. ,.<.,...If ,~.,", ......f1--..J=--.""- =»:...-=!-<rT~ ~0...:t:::J1:::: (.0 -l=" ..C' BEFORE: TIME: APPEARANCE: , ; f" iJ ,1. HEARING ON TAX CITATION THE HONORABLE PAUL A.SIMMONS, Judge of the Baid Court Thursday,May 26,1977 At 10:30 A.M. George B.Stegenga,Esquire Washington Trust Bldg.,Washington,PA Representing the Accountant David Abrams,Asst.Attorney General Department of Re~enue 345 Fourth Avenue,Pittsburgh,PA Representing the Commonwealth Janet A.'Jackson Official court Repor~er ·',. 1- ~J,, • .. :"I,t ,, !., .:c f·'"._ 1.5 2 0.56,- ,' 1 . ,'.'')J "(, ,i~ , ,\• f'2. THE COURT:The next case is Elizabeth Conrad.That's been resolved, I understand? MR.ABRAMS:On the Elizabeth Conrad matter,your Honor,I spoke to Mr. Stegenga today~He indicated that the tax was paid in full on the 16th of May. And I will likewise prepare an order of terminatfon on that case as well. ,"""', I ".""/7;'" Very gooc. ******** THE COURT: ,l /', (Proce~dtngs'61~sed) ~~•'.E l « z c(>.J>-II)zzW0- Z~ClZ J:II) c( 3: ~ II:Iii c .J c( U C :J., :I:l-I'CIl II)a::wf-a::o0-wa:: f-a:::JoU .Jc( U I&.II.o !j.'~..i..# ], c' ,,, I 3. ., e' by me at the hearing in the abo~e cause and that this c ,:foI~:' at th~hearing in the above cause is hereby .approved and directed to be filed. The foregoing record of proceedings ','l .,. ~...:-/{}~.tJi·'·i,·r!.~v ';,.~.,'~;~-.~.'.~~,~~ I .(.....:...-...,e--~.~... J .et A.JacKson;-------- Official Court Reporter .f,'" '1 }..'I.I ',hereby "certify t,haJ the pr9ceed~ J ".•,'I,l...,'{,,','·r";f\'01 . "".".~,",'.{',..,fully:arid '.ac:curately;in the not.es ta'ken" copy,is a correct transcript of the.salll.e.'I "if'•... iqgs are contained III ll:wl-ll:o0-Wll: l-ll:::JoU ..I<U ILILo t-=u ll:I-III o ..I<U 0, ::J., J:l-I'N c z<>..I>IIIZZ·w 0- ioI-elZ J:III<.::: .~' Form RC ColO OFFICE OF THE REGISTER OF WILLS OF WASHINGTON COUNTY AND AGENT OF THE COMMONWIlALTH STATEMENT OF DEBTS AND DEDUCTIONS DEDUCTIONS ALLOWED IN THE SUM OF _ _. ...$. DATE APPROVED .....•.. Register 01 Wills,Age"1 ESTATE OF -.:::.E:,::L.:.;:IZA::.....;,BE::.=.;T:.:,H...:.......:C:...:O;;...N~RA;;...;;:;D LATE OF Hendersonville,Washington County,....... COMMONWEALTH OF PENNSYLVANIA COUNTY OF Washington I,Alice Chad. DATE OF FILING APPRAISEMENT ~3u.1:...--4-I---L"'.3i6~DATa OF DEATH April 24,1971 DATE NO.OF NAME OF PAYEE REMARKS'AMOUNTVOUCHEIlt 4~E111 Edward Krawczw Fvneral Home ..O~1M -..it l':1\..account'•172 1MSeal'i. , AD,.INIST ~TIOt ~eXPENSES: 412~!hI ....ftf writ..._I l-t .._t.........._~...I.~M nr ",."._... George 8.Stegenga,Esq.Qttv.commlulon 171L M Alice CMrles executrIx comnltsslon '7.'1__Oft Dorothv E.Hurlev 'aAt .8 ..Ie N\ 3/176 Realater of Will.xxx flllnn'nv_.mvu'&tL A.d "l !M Regist",of WII!.fUina account ~.M ... -- HEREBY CERTIFY.THAT.TO THE BE8T OF MY KNOWLEDGE AND BELIEF.THE FOREGOING IS A iUST AND TRU E srATEMENT OF DEBTS,FUNERAL EXPENSES AND EXPENSES 0.- ADMINISTRATION S!JBMITTED TO THE ESTATE OF Elizabeth Conrad DECEASED,AS DEDUCTIONS FOR ....) INHERITANCE TAX PURPOSES. ~~DAY Of" CHARLfS Ance Charles,EXix.IL.S.l ::t:;'-"j 'r;.-..rn -', (!".G:.:;>' --~-:?."-\0"'_.'"-... ~-.':;--- ",,