HomeMy WebLinkAboutOC1971-0662 - ESTATE OF KOGOVSEKRCC-.134 ( 1-69)
COI<\.~NWEAL TH OF PENNSYLVANIA
-DEPARTMENT OF REVENUE
.. 'suREAU bF co'uN'TY coLLECTIONS
• INHERITANCE TAX DIVISION
. . '" -OFFICIAL NOTICE OF INHERITANCE TAX'
APPRAISEMENT AND ASSESSMENT OF
ASSETS NOT SUBJECT TO ADMINISTRATION
T 0: Mtl RY PQI.K Date: ----J.if4H~@~'f-' -::3~,---k'l97ml:--------
County t<JAS~LUi~TON
County File No. _________ _
Bureau File No. &3-7/~~c .:Z __
We have received notice ·tho t ID".;.X!.~~fctOC.ecxtW\bc:{_tv.xxxxxx ... 'O'..X.L.'OQ·;XxXXXXJO:.Y ... XXXX:C{.ID ... XXXY .. .XX.V.X .. XJGGG{.;G{
on ~lai"cl_ ·2g · 19.4L, you came into ownership of. certain property t'hrough~:fXK~fiornbMY..XXX 'YV~~~~~t . transf<¥r _from K®TY KOGOVSEI\;,~ DECEASED, .
Under the Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania such transfers are taxable
and the liability for the payment of the inheritance tax due is imposed upon you, as transferee.
The property on which tax is hereby assessed consists of: Jt, Optl. /flOSl Emd. F.P. lh¥3 held i.11: tho
C::l,Q1iji;!JP"l g•' lhl(S t-~jf) LQHJ AC'cOCF'"IOF. STRABANE OF'FTCF, Srp'BI!Bltl\!J.~, Pl'lJIJSYIVbNU lR t.:Re 0~ :..... ..y . .; .... n: ..... x lLOO ~~-:t '!:• I
names o£ KATY DQCf()Vc:;;;·JJ OJi ~.1f·'1Y POI.L Op0nl15d (1) 7 15 27 ec (2) 12 15 ·53• Balance as of
appraised by the Commonwealth, as of the date of death, at$--. 6,L.99.54
50 %of this amount is taxable at the rate of--,1""'5,.._ __ %
ORIGINAL ASSESSMENT AMENDED ASSESSMENT
DATE OF ASSESSMENT
TAXABLE AMOUNT
·LESS: ALLOWED DEBTS
NET TAXABLE AMOUNT
AMOUNT OF TAX DUE
0 If you pay the above amount within three (3) months
of the date of death of the decedent, or on or
before June 2S · 19 71 · you may deduct a
discount of 5% of the amount of tax due, or
0 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 *~-___ _
l9 __ in _the amount of
*If the tax is not paid by the above date additional
intere_st is due at the rote of 6% per annum until
paid
TOTAL AMOUNT DUE
$--~3+,~2l~~~·+77~----$-
4ff/.46
___ Zlu'.fl ____ _
$ $ =================
APPRAISED BY:
~/ c/'/ fl
. I/ ,1 /~ } .u .• ;'~.{)ASSESSED BY: _________________ _
( nhe'ritance Tax Appraiser (Agent for the Commonwealth)
INSTRUCTIONS TO TAXPAYERS
Make checks or money orders payable to: 4 0 y(:,::~ of
~ ,;<.Jj /f7/
~ />"' 4//J// · ..
To insure proper credit to your account
this Official Notice must accompany
your payment. Mail or bring it to:
If you have already paid this tax to an executor, administrator, attorney or other personal representative of the
decedent for forwarding to the Commonwealth, list below.the date pa4-d; name and address of the person to}wh.om
you made payment, their offic ia I title and the amount. • . . '• ' i ..
Date Paid Name and Address of Paxee . OffiCial Title . .·.' . . Amount Paid
. .
Under certain circumstances, if, after the date of death of the decedent, you personally paid funeral expenses
or other just debts of the decedent, with funds derived from the property herein taxed, such amounts expended
by you may qualify as deductions against the gross value of the property in the computation of tax 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 th~ debts claimed and .allow
those which he determines to be proper. The tax will then be recomputed and you will receive an amended
assessment of tax.
THE THREE TESTS WHICH MUST BE MET ARE THAT:
1 -You were personally legally responsible for these debts, and
2-You actually pai_d these debts out of the account or property .described 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
TOTAL $
(attach separate sheet if required)
COMMONWEALTH OF PENNSYLVANIA}
SS:
COUNTY OF: _______ _
I, hereby certify that the foregoing is a· just and true statement of
funeral expenses and other debts of the decedent, , for which I
was legally responsible and which I did pay out of the property her~in taxed. 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 Tax payer
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 Wi lis
~\ COMMONWEALTH OF PENNSYLVANIA , ,
DEPARTMENT OF REVENUE B:r.cft~'ED r·u· ·U·' § U:RU u· 0 ,. HARRISBURG J ~~ 1 Y .,., ,, •' t.,Qu E1 ·. ·---.@,~q£
RC C·43 (4·69)
AfR Zl ,, 28 ·~~ '11
NOTE: TO BE SUBMITTED IN TRIPLICATE
Pennsylvania Department of Revenue
Bureau of County Collections
26 S. 4th Street
Harrisburg, Pennsylvania
Dear Sir:
Pursuant to Section 742, Pennsylvania Inheritance and Estate Tax Act of 1961,
we herewith submit the following report:
NAME OF REPORTING
FINANCIAL INSTITUTION SJ mreni an Savings and I.oan Association
ADDRESS 107 Latimer Avenue, Strabane, Pa. 15363
ACCOUNT NO. OF JOINT,
TRUST OR INVESTMENT DEPOSIT opt1. 1081 and F .P. 43
NAMES ON ACCOUNT
OR INVESTMENT Katy Kogovsek or Mary Polk
DECEASED JOINT DEPOSITOR,
TRUSTEEORINVESTOR--~K~a~t~y~K~oego~v~s~e~k~-----------------
ADDRESS
AND COUNTY 15 Latimer Avenue, Strabane,Pa. 15363, \Vashjngton Co.
DATE OF DEATH March 2$, J 97J
SURVIVING DEPOSITOR,
BENEFICIARY OR INVESTOR __ ..:.M.:.:::a::::.r.._y_..,:P:...:o:.:l:.::k:..._ ________ _
ADDRESS ____ ~1~5~L~a~ti~m~e~r~A~v~en~u~e~•~S~t&raab~an~e~,~PaaL·~l~5~3~6~3 ______ __
RELATIONSHIP TO DECEDENT ___ __.:.:N.:i=e.x.;ce:!l:-._ _________________ _
DATE DEPOSIT OR INVESTMENT July 15, 1927 and
WAS ESTABLISHED Dec. 1 5, 1953
BALANCE, INCLUDING INTEREST
DUE, AT DATE OF DEATH$ $2,999.54 and $3,500.00
L~,
Signature TITLE
J
COMMONY/EAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
HARRISBURG
R C C-43 (5-65)
NOTE: TO BE SUBMITTED IN TRIPLICATE
Pennsylvania Department of Revenue
Bureau of County Collections
26 S. 4th Street
Harrisburg, Pennsylvania
Dear Sir:
Pursuant to Section 742, Pennsylvania Inheritance and Estate Tax Act of 1961,
we herewith submit the following report:
NAME OF REPORTING FINANCIAL INSTITUTION Pi ttsbu:rgh National Bank
ADDRESS 4 .. W. Pike Street, Canonsburg, Penna. 15317
ACCOUNT NO. OF JOINT,
TRUST OR INVESTMENT DEPOSIT_~a 2::._-...=1:...::9~9.:.1:.:19~2=----------
NAMES ON ACCOUNT
ORINVESTMENT Katarina Kogovsek or Mary Polk
DECEASED JOINT DEPOSITOR, .
TRUSTEE OR INVESTOR Katarl.na Kogovsek
ADDRESS ___ B_o_x __ l_o_3_s_t_r_a_b_a_n_e_, __ Pe_n_n_a_. ___ l_s_3_6_3 ______________ __
DATE OF DEATH March 28, 1971
SURVIVING DEPOSITOR,
BENEFICIARY OR INVESTOR __ M_ar_:y:..._P_o_l_k ___________ _
ADDRESS ______ l_S __ L_a_t_i_m_e_r_A_.v_e_.~, __ s_t_r_ah_an __ e _______________ _
Neice RELATIONSHIP TO DECEDENT DATE DEPOSIT OR INVESTMEN:::T--------------
WAS ESTABLISHED ----~M~a~y-.....!::.2~8 !,_• ...:1:.::::9..::!4~6 --------
BALANCE, INCLUDING INTEREST DUE, AT DATE OF DEATH $_,_4_..:,:-1;_4_6_. 7_4 ___________ _
J
r~-~~-Assis~ant Secretary
Signature TITLE
RCC-134(1·69) • .
COMMONY!,~AL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
Bu-REAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
OF.FICIAL NOTICE OF INHERITANCE TAX
APPRAISEMENT AND ASSESSMENT OF
ASSETS NOT SUBJECT TO ADMINISTRATION
TO: WsEY. POLK
J 5 J.(17'THEU AVJ<:.NIU.
Date: --J~~I3:·::1:,~'-r-:,I:¥1Y:------~ •kpP~:J: o, =97±
County File No. _________ _
Bvreau File No. k· 3 # l/-C. t ...<'
We hove received notice that, ~~~·~~·~v~~~~~~~~~~~~~~~~~~~~~ ~~-~1 2g . . . . 19.,..!1.J..., you c;;qme into ownership of certain property t rough rjr '@t · -,
~~iti~ transfer from KAT/I.lUHA IWGOVSEK, Deceased.
Under the Inheritance and Estote Tox Laws of the Commonwealth of Pennsylvania such transfers are taxable
and the liability for the payment of the inheritonce tax due is imposed upon you, as transferee.
The property on which tox is hereby assessed consists of: Jt. Savings Account #82-199ll92 held in the
PITT£BlEGH r:t.TIO!'I.h.L.B!JJK, G.AJJ@JSl2U:~G, R:·JNSYIJJ:".lUA, G.'\JIDN"SBUiie, OfFICE, In the l'I:BffiGS af
appraised by the Commonweqlth, as of the date of death, at $ _ ___../~; ,t-o~J,.~.;l1..o6.,..,7+14-; __ ...,...._
50 %of this amount is tqxqble ot th~ rqte of.. a.s
DATE OF ASSESSMENT
TAXABLE AMOUNT
LESS: ALLOWED DEBTS
NET TAXABLE AMOUNT
AMOUNT OF TAX DUE
0 If you pay the obove amol!nt within three (3) months
. of the date of death of the de~edent, or on or
before . . Jl.lne .2fl __ .d 19.-11-. you mqy deduct a
discount of 5% of the qmovnt of tqx due, or
0 This tax became delinquent, fifteen (15) months
after the date of death and, in addition to the
tax, stotutory interest ot the rate of 6% of the
tax per onnum is also due as of*------
19-. -. _in the amount of
*If the tax is not paid by the obove date additional
interest is due at the rate of 6% per annum until
paid
TOTAL AMOUNT DUE
!-.:../
$
%
ORIGINAL ASSESSMENT AMENDED ASSESSMENT
$--~~----------
.3U.Ol
--~~-~-----
--...-:---------·
$ ==:::::;::::::::::;::;===========
APPRAISED BY: ~....:\":::::-;:<:.7:....f:...,/;;....;,::...' .:....' ,..;, __ ~',..;,:.~. ,t_/~_ .:::,;,.'~ _.,;;.;..'' ~ (lnheritanc~ Tax Appraiser)
ASSESSED BY=-----~~------------
{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:
If you have already paid this tax to an executor, administrator, attorney or other person~.[epr~entotive of the
decedent for forwarding to the Commonwealth,.list below the date paid, name and address of· the person t.<a whom
you made payment, their official title and the amount. ''·" · • ·
Date Paid Name and Address of Payee Official Title .. A'mount Pa'id
Under certain circumstances, i~, after the date of death of the decedent, you personally paid funeral expenses
or other just debts of the decedent, with funds derived from the property herein taxed, such amounts expended
by you may qualify as deductions against the gross value of the property in the computation of tax 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 examin.e the debts claimed and allow
those which he determines to be proper. The tax will then be recomputed and you will receive an amended
assessment of tax.
THE THREE TESTS WHICH MUST BE MET ARE THAT:
1 -You were personally legal.ly responsible for these debts, and
2-You actually paid these debts out of the account or property descr.ibed 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. ·
I
SCHEDULE OF DEBTS
Date Paid Name of Pay_ee Description of Obligation Amount Paid
TOTAL $
(attach separate sheet if required)
COMMONWEALTH OF PENNSYLVANIA)
SS:
COUNTY OF: _______ _
I, hereby certify that the foregoing is a just and true statement of
funeral expenses and other debts of the decedent, , for which I
was legally responsible and which I did pay out of the property herein taxed. 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 Tax payer
REPORT OF REGISTER OF WILLS
I, the undersigned, duly elected Register of Wills in and for the above county, do respectfully report that I
hove allowed deductions listed above in the total amount of$ --------o
Date of Approval: ______________ _
Register of Wi lis
Fonn RCC-2
DATE ..... J.~~ .... J.Q, ...... +..97+. ........................ ..
.-:..~ DEPARTMENT OF REVENUE
COUNTY .... W.~.§.b_:j,J)gt.Q:n ........................... .. BuREAU OF COUNTY COLLECTIONS
HARRISBURG, PENNA. 77 72 7
OOMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT FILE NO ...... ~?.:!..~:.~~ .................................................. .
Whereas, ....................................... Mr.I.J~QGQY.~~J} ................................................................. late of ....................... ~':r.~.l?.A~ ........................................................... .
in the County of ................................... W.:~$~~G-TQN ................................................................ Commonwealth of Pennsylvania, having died on
the .......................... 2Bth. ...................................................... day of ................... ~r..cb .......................................... 19 ... 7.~ .• seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Th f I FRANCES LEX> ere ore, , ................................................ : ..................................................................................... , 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 Made for Inheritance Values Tax Purpoaes
$
Jt. Optl. #1001 and F'.P. #43 held in the SLOVENIAN S:AVINGS AND LOAN
ASSOCIATION. STRABANE OFFICE, STRABANE, PENNSYLVANIA. In the names of
KATY KOGOVSEK OR MARY POLK. Opened (1}: 7-15-27 & {2) 12-15-53. Balance
as of date of death, (1) $2,999.54. & (2) $3,500.00. 6,499 54
.Tt. SA.vin,:rs A~~nnnt. #S2-1991192 held in the PITTSBURGH NATIONAL BANK,
CANONSBURG OFFICE, CANONSBURG, PENNSYLVANIA. In the names of KATARINA
KOGOVSEK OR MARY POLK. Opned 5-28-46. Balance as of date of death,
$4,146.74. 4,146 74
.
:
form~~'!::fhb~: ::~:.w""' ~C<:()~~;t':· ~.~ ::~:Y. =~~ ~~~is =:g~--
A raiser
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............................................... W.~ ............................ , Penna.
(Post 0 ee)
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W.J¥.?:J:I~QT.9~ . . . ..... ........ .. County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
KATARINA KOGOVSEK ················· .......................................... ········································
Deceased.
Late of
STRABANE
Date of Death, ......... ..3.:~?.~7.~ ............................................ .
Appraisemel!t Docket Vol.,
Page, No. . ... 9.J~7:J,~§Q?. ......... .
Filed in Register's Office, ... ~~ .... ?..9. ............. 19.7.~ .. .
Amount of tax due, $ ................................................................. .
DEPARTMENT OF REVENUE "
•
Received,
Examined and Approved,
Wrote abo.ut Appra.isement,
Appeai f,.om Appraisement,
1
Entered and charged, ,