HomeMy WebLinkAboutOC1971-0654 - ESTATE OF KOTA_ i
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Burgettstown,Pennsylvania
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I do hereby malee,constitu,te a,nd appoint 97?....?'("'-"L 2£,--,,-<1.1.<-<<<<;)3~3 ,d e-c £Y?-
to biExecukr:::of this my lo,st Will and Testodnent
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,..:l'COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OFREV:ENUE
HARRISBURG
Lo_:L 7/L.5-s1 j
RECEIVEO
BUREAU OF
'COUNTY COLLECTWNS
R C C-43 (5-65)
NOTE:TO ~E SUBMiTTED'.IN TRIPLICATE
,-~....,...
;,-.
Penn'sylva~ia Departmen't of Revenue
Bureau of County Collections
26 S.4th Street
Harrisbur.g,Pennsylvania
'.
Dear Sir:c.
....,.
Pur~uantto.Section 742,Pennsylvania Inheritance and Estate Tax Act of 1961,
we herewith submit the following report:
NAME OF REPORTING '.,,,1<1.",.',,''.,,',.•.~'".'",.
FINANCIAL INSTITUTION Helloll "o'lonal 8ank ":#fpW!lt O_a.
ADDRESS Matn 8;HcCluests••,"&tte'~.~'Pn.lSOd'..~
ACCOUNT NO,OF JOINT,'.,'. '
TRUST OR INVESTMENT DEPOSIT .lD.38.2k81..o1
NAMES"ON ACCOUNT ,'.0 ••,."'•'.'"",'••'"
OR INVESTMENT .'l'lePr l(01i~.~Jt"Sdna .Kosak ",
¥\1 'J.;.'
L1 0
,,.
DECEASED JOINT DEPOSITOR,,'.
TRUSTEE OR INVESTOR Ii ~or Kota·:.,.,.
ADDRESS'stS'1011 A\fant1e.i.ge'teb~~~'.Pa.19()21 '
DATE OF ·DEATH ·_~6"::::!l·'~.::.J:7...1 ~..:.-~_
SURVIVING DEPOSITOR,
.'BENEFICIARY OR INVESTOR Edna Kodflk-------'------------
ADDRESS S)~e].l A'\teaue•.B""sett~tolf'n.'a..1:S021.':~.'.',
...;:
RELATIONSHIP TO DECEDENT ;hUSbeelt.DATE DEPOSIT OR INVESTMEN-T-~--=:.;=a::;;::~------..,;-----
WAS ESTABLISHEDS.10...6,
BALANCE,INCLUDING INTERESI ".
DUE,AT DATE OF DEATH $_--,"..;;;...3),,-0__2..;...1......,__--'-'-..:.-..,.,
et ~~.'I @ ('%,~"/c;r ()(j
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RCC-134 (1-69)
COMMONWEAL TH OF PENNSYLVANIA
DE'f'ARTMENT OF REVENUE &
•.6tJREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
'"-.,......
'"OFFICIAL NOTICE OF INHERITANCE TAX
APPRAISEMENT AND ASSESSMENT OF
ASSETS NOT SUBJECT TO ADMINISTRATION
TO:EBNA KOSAK
.S3 BliiLt AVliimJE
SIIUGET'tST01~N,PDlNSYLJT lUll A 15021
Date:---;:iJH:aHftKe~1~7A,-±19-9~71~---
County WashingtgR
County File No.-'__
Bureau File No.C3 -.7/-zs,/
Under the Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania such transfers are taxable
and the liability for the.paymen.t of the inheritan.ce tax due is imposed upon you,as transferee.
The p.roperty on which tax is hereby as.sessed con.sists of:Jt.Held Savings Account #179-38-248
en,aela in the MELLON :NATIONAL BANI{tit TRUST COMPANY,BIIBGETTSTOWN,OFFICE,
BURGETTSTewN~PENNSYLVANIA.In tae names gf MARY KOTA or EDblA.KOSAK.
Opefted,hagast lO,19fi2.Dalance as gf date ofdeath ,$533.21.
appraised by the Commonwea Ith,as of the da te of death,at $533.21
-~s~eH-%of this amount is taxable at the rate of 6 %
ORIGINAL ASSESSMENT AMENDED ASSESSMENT
DATE OF ASSESSMENT
TAXABLE,AMOUNT
LESS:ALLOWED DEBTS
NET TAXABLE AMOUNT
$--------
AMOUNT OF'TAX DUE lfi.OO
D If you pay the above amount within three (3)months
.of the date of death of the decedent,or on or
before S~t •4 19 71 you may deduct a
discount of 5 0 of the amount <;>f tax due,or ____....an.._
D This tax became delinquent,fifteen (15)months
after the date of death and,in addition to the
tax,statutory interest at the rate of 6%of the
tax per annum is also due as of * _
19__in the amount.of .
*If the tax'is not paid by the above date additional
interest is due at the rate of 6%per annum until
paid
$-===========16.00$TOTAL AMOUNT DUE
APP~AISED BY:~._~/'b'-7~~~::;---"~"":V:=O-::5=----~ASSESSED BY:_
tiherit~~~'-T~X'Apprai~r)(Agent for the Commonwealth)
INSTRUCTIONS TO TAXPAYERS
Make checks or money orders payable to:To insure proper credit to your account
this Official Notice must accompany
your payment.Mail or bring it to:
i5301
If you ha ve aIready pa id th is tax to an executor,admin ~,?t~qtO!1 attorney or other persona I representative of the
decedent for forwarding to the Commonwealth,list below the date paid,name and address of the person,to whom
you made payment,their official title 'and the amount.',,':"'..J....'.:~
,",,':','....;.:.;,.~~"":'..
Date Paid Name and Address of Payee
"
Officialiit'le
Under certain circumstances,if,after the date of death of the d~ced~nt,you pe~sonally paid funerie'~penses
or other just debts of the'decedent,with funds derived from the property herein taxed,such amounts expended
by you may qual ify as deductions against the gross value of the prop,erty in the comput,ati.on'of tqx due,If any
such expenditures meet all of the three following tests,it is recommended that you itemize the payments below,
execute the affidavit,and return this notice.The Register of Wills will examine 'the-dEibt,s claimed andallov;
those which he determines to be proper.The tax will then be recomputed and you will re~eive an amended '
assessment of tax.
THE THREE TESTS WHICH'MUST BE MET ARE THAT:
1-You were per-sonally legally responsible for these debts,and
2 -You actually paid these debts out of the account or property describe~above and can,furnish proof,
of such payment,,if required,and
3 -These same debts are not also claimed,for tax purposes,by an executor~administrator or other'.
personal representative of the decedent handling the administration of the general estate of the
decedent or any other transferee.'.'""." .,"
SCHEDULE OF DEBTS
Date Paid Name of Payee Description of Obligation Amount Paid
0,j ,--
;,
.,
"..
,,
"
TOTAL $
(attach separate sheet if requ Ired)
COMMONWEALTH OF PENNSYLVANIA)....
COUNTY Of _
I,hereby certify that theJoregojng is a iu~fand true statement of
funeral expenses and'other debts of the decedent,"",for which I
was legally responsible and which I did payout of the property hereinta}(.ed.I further certify,that to the
best of my knowledge and belief,these same debts will not be claimed by any other person,for inheritance
tax purposes.
SWORN AND SUBSCRIBED BEFORE ME THIS DAY OF
19_
Signature of Taxpayer
REPORT OF REGISTER OF WILLS
I,the undersigned,duly elected Register of Wills in and for the above county,do respectfully report that I
have allowed deductions listed above in the total amount of $"
Date of Approval:_
Register of Wills
.-,',"
Fonn RCC-2
-?.DEPARTMENT OF REVENUE
.-/.
J1UREAU OF COUNTY COLLECTIONS
HARRISBURG.PENNA.J7J2 7
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE J.:une 2:4.,.l..97+,:.
COUNTY W.~.~.h~~.~J.?:,.
FILE NO•.......9.?::7.!:.~.24 .
Whereas..MA.RX K<ITA\late of ~~.~~~!.~~.?.~.
in the County of W.A$.HOOT.QN Commonwealth of Pennsylvania.having died on
the fQurtb day of June 1971 seized and possessed of an estate.....................................................................................................................................................................,
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore.I.FRANCES LEO 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 transfer
Inheritance taxes at the lawful collateral rate on any such future Interest.
Unit Appraisement
Description of Asset Values Made for Inheritance I
Tax Purposes
$
.-,"-.'"
Jt.held savings account #179-38-2481 held in the MELlDN NATIONAL BANK &
TRUST COMPANY,BURGETTSTOWN,OFFICE,BURGETTSTOWN,PENNSYLVANIA.In the
names of MARY..KOTA OR EDNA KOSAK.Ouened B-10-62a Balance as of date of
death,$533.21 533 21
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-.........................................................~..~..................~~..............
_AppraIser
.....................................................................................................................................................................',.<,.~'"(Number and Street)..............................................?<!.~.......................................Penna.-
(P Office)
...............................WASHlNGTQN .County..................
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
...............................MARY .KOTA .
Deceased.
Late of
..............BURGETTST.0WN : .
Date of Death,~4~.71 :.
Appraisement Docket Vol.,.
Page,:No.63-71-654................................................
Filed in Register's 0 ffice,~W1:~?4 .19 71.
Amount of tax due,$~:..
.DIPARIMENT OF REVENUE
Received,
Examined and Approved,..
Wrote abo.ut Appraisement,
Appeal j"om Appraisement,;..
Entered and charged,..
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RCC-l03 (3-73)'\.
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
.~,_,~V7>#1/,.5''f-
INHERITANCE TAX RETURN ~I!
FOR INSOLVENT ESTATES ONLY
OF RESIDENT DECEDENTS
COUNTY OF WASHINGTON
j
This return must be completed in detail and filed in duplicate,with the Register of Wills in the County where the decedent resided within nine
months after dat~of death,unless an extension is granted by the Secretary of Revenue.J _r
Will
Admn.No.---.19__I,Daniel Kota
(NAME)
of 53 Bell Ave.,Burgettstown,Pa.
(ADDRESS)
Misc.
being duly sworn according to law,deposes and says th at he is the _=E:..:x.:;.e=c:..:u::..t~o~r==-=----:-::_-,--,:-::--::-:=---::-:=-=--,,----_Mary L.Kota a/k/a (EXEC,.,ADM.,LEGATEE,ETC.)
of the estate of Ma rv Ladanui Kota late of Bl1raettstownor,I-lCnY:BOROliGH~OR,TOWNSHIP)
deceased,and that the whole of the estate of said decedent,who died on_.....JLllLL]LJnLte==----!:!4'-1,'--..I;-l~9~7'=1~------------
(DATE)
lue of the assets and
~j//
or
Type of Asset:
Rea I Estate,Pers.
Property,Jointly
Held Prop.or
Transfers
ASSETS
(Attach additional sheets if necessary)
..'Description of Asset
t "
Estimated
Market
Value
Department
Va luatian
CAUTION
(Do nat write
in this s ce)
.,,'l'
Real Estate All those certain two lots of ground
situat~in Burgettstown,Washington
County~Pennsylvania,being lots Nos.
and 54 on Fairview Avenue,having
erected thereon a frame dwelling.
53
$3,000.00
TOTALS $3,000.00
REP9RT OF INHERITANCE TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the above County do respectfully report that I have
appraised'the real and personal property as reported in the foregoing schedule at the values set forth opposite each item in
hI I hOh ~Rb:eM 't e as~~)~t e ng t.~d ~-
c/J /f')-C "
Dated:'-Y ."j"'d-'---t4 (INHERITANCE TAX APPRAISER)
Name of Payee /DEBTS AND DEDUCTIONS Amount Amount Approved
Nature of Claim Claimed by Register
Lee Funeral Home Funeral Expenses $1,292.00
Register of Wills Letters 12.00
Daniel Kota Family Exemption 1,500.00
Daniel Kota Executor's Fee 150.00
Michael A.Hanna,Esq.Attorney's Fee 150.00
,'
.--
-
-TOTALS $'3,104.00
have allowed
ater or lesser amount
n.
REPORT OF THE REGISTER OF WILLS ~'"",,
I,the undersigned duly elected Register of Wills in and for the above County,do respectfully report that
deductions in the amounts set forth in the above schedule as claimed,except where I ave set forth a
in the last column to the right,which greater or lesser amount represents the sum al owed as a deduct"
j
Date of Approval:a -,;(3 -2 b
1-:--.i .
«·MAT'1;ER OF~THE APPRAISEMENT
v:.........'.~
year _No._
IN THE
OF THE',
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·~1·~..::,\~.
"H "ESTATE OF
MA,RY L~KOTA a/k/a
MARY LADANYI KOTA··.
(DECEASED)
W,ill..,;.....,,;}
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Late of Burgettstown
County of Washington
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Commonwealth of Pennsylvania'
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RCC-81 (6-73)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
NOTICE OF FILING or APPRAISEMENT
Daniel Kota
(Executor~
IN YOUR REPLY PLEASE
REFER TO
Inheritance Tax Division
J
In Re:Estate of M_a_r-"-y_L_._K_o_t_a_a...;..l_k....:../_a ---..,-_
--:'!.!...lvaO&..!s>L!h~i~n~g~t~o~n~__County -Fi Ie No._---=6:....:3~.;.__=_7_=1_-_65..:.-1____=~:....:J=__-7 I -".r~
Dear Mr.Kota:
You are hereby noti fied th at the o.:....;r=--l..:....;·~gc::i'-n....:..a'-l----'------...,.---_
appraisement in the estate of Mary L.Kota
has been filed in the office of the Register of Wills of Washington
County on February 23 ,19-1J,Said appraisement reflects the following
va Iuations:
•I
ReaI Estate --=:.3-2.,--=0...;:0_0...;:.'_0'_0_·_
Personal Property _
Transfers__~_
Jointly Owned ---=--_
TotoI ~3:1__.,......O~OU-'O...........Oll.>.LQ _
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.
Dat~'February 23:1976 Si~~j/2 d.fl1~
Title A_P_P_RA_I_S_ER_I_I__~_
DAlE OF DEATH:June 4,1971
ESTATE INSOLVENT
Note:This is not a bi II.