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Home My WebLink AboutOC1971-0691 - ESTATE OF BYERS SRLAW OFFICES uhl vv. 1 n:uu 1 MAN ··LAST WILL -AND TESTAMENT ---~-------···------------ I, EARL R. BYERS, SR., of R. D. #2, Washington, Washing~. ton County, Pennsylvania, being of sound mind, memory and under- standing, do make, publish and declar~ this my Last Will and Testament, hereby revoking .all former wills by me at any time heretofore made. ITEM 1. I order and direct the payment of all my just debts and funeral expenses as soon .as conveniently may be after my decease. ITEM 2. All 'the rest, residue and remainder of my estate, both real and personal, including any money due me from the Ad(:lleman Lumber Company Pension and Profit Sharing Fund, I hereby give, devise and bequeath to my son, Earl R. Byers, Jr. ITEM 3. I hereby nominate, constitute and appoint my son, Earl R. Byers, Jr., as Executor of this my Last Will and Testament. IN WITNESS WHEREOF, I have hereunto set my hand and .seal this 2nd day of September, 1965. Signed, sealed, published and declared by the above named Testator as and for his Last Wjll and Testament in our presence, who, in his presence, at his request, and in the presence of each other, have hereunto set our hands as attesting witnesses this 2nd day of September, 1965. Washington, Washington County, Pa. ~--~ Washington, Washington County, Pa. ' I ; ~ , I I I II -------- 1\ffi~autt ®f fxrrutnr ®r 1\~mtntstrutnr i.'tatr nf Jruunyluauta, t !1!1: C!touuty of 111!1 anqiugtou ~ No. 63-71-691 Personally before me, the undersigned authority, a ....... : .......... :: ..... : ... : .. : .......... : ... : .. ; ................................ .in and for said County and State, appeared .......................................... ~.lrr.l ..... R.t .... l?.l~r.~., ..... J.r. .... ~ .......... : ... ~ ... : .. ~ ...... ~ho, being duly sworn according to law, deposes and ·s·ays that he is the executor or 'ltdmi'n.rntr~of the estate of .......................... :mar..l .... R ...... ,~Y.~.r..~.-~. .... S.:r..II . .A ................................. deceased, that the foregoing schedules constitute a complete inventory and appraisement of the real and personal estate of.. ...... Ear.l ... B ...... BJ.e.r.s., .... .Sr. ... , .. , deceased, except real estate outside the Commonwealth of Pennsylvania; that the figures opposite each item of real and personal estate in the foregoing schedules are determined and stated by the undersigned to be the fair value of said items as of the date of the decedent's death, based upon a just appraisement of each item made oy the above named Executor Administrator. day.,o~=::a~·:;~~;:~:~ .. ~.~;;;;.: thi~I!. .. F.& 1 ... C~Q . ./.. ........ , ., ...... ~ .... -.. Stanley Mai~s Justl . . . :._ .. . ..... M.~.................. ) Executor-m1mstr or DISTRICT NO. 05-3 .-05 ADDITIONAL INSTRUCTIONS MY COMMISt>HlNrWfBE§ mvst'be filed within three months afte~ appointment of personal repres~ntative. . FIRST MOROAY.t\Ns~mm'tl®l!Jnventory must be filed within thirty days of discovery of additional assets. 3. 1 Original and 2 Copies and 2 RCRI-34, Under $10,000; 1 Original and 2 Copies and 2 RCRI-33, 0\rer _$1 0,000, including Copy of Will; 1 Original and 3 Copies and 2 RCRI-33, Over $50,000, in- cluding C,::opy of Will and copy of Federal Estate Tax Return. , ; , , . REFERENCE FOR ADDITIONAL COPY • Act of 1947 P. L. 513 Sec. 5.2, 72 P. S. 4844.2 ·, ..:~ lbtututnrg ___ au~ f\ppr~i!itmtnt of the goods and-~~qt~els, .r_ig~ts and credits which . were of .......... Ear.l ... R. ...... .E,:~.r..;, .. , .... .S.r. .... , ....................... late of ................ .Nor..th ... S.tr.a.b.ane. .... T.awnahip .. . Washington County, Pa., taken and made in conformity with the above affidavit. Checking Account-Pittsburgh-Natianal·Bank Canonsburg Office Accumulated Share- . ~ ... . .. " ... -.. .· -.. ... -~ ~ ..... .. -.. --... -·~ ~ ...... Employees·,··· Prort·t· Sharlng··plan Adelman Ltimber~·company 13th-& -smallman Sts. ___ -~!tt~bur~~-~ _Pa. Accumulated Share-Emplojee::fr-·peilsiori Plaif" -- Adelman Lumber Company DOLLARS CENTS 165 53 8334 48 5412 67 Houshold Furniture 200 00 Wood Tractor and Accessories Judgment Note ·rroni Gerald' W~ ·patti"son~:. et· ux~, Dated Jantiarr 15; ·1971, payable in 30 months Face Amount '2000.00 Real Estate -··-· North Strabane Township-upon which-Is erected a one story and a half frame dwelling and out- buildings Total 300 00 unce ~tain 13500 00 27912 48 J ;;'· illllll......_ I 1 " _,. .. , \ 'j, It"~::... 1,. oZ.s-{LCJ fc3. '71-~9/ I ' Inventory and Appraisement IN THE ESTATE OF ................... : .... ::.EA.RL ... .R ...... B:Y.E.HS.~ ..... S.r. .•. .,. ....... . . · t.' ' .. : ~ II \, . .Filed .................................................. ~········· ..... ,, ~ -, ;: j~~·:; ~ cn0C -.,....... -· (/) :::::: u: (f} =:: -r r-r c..,·,, fEl ...... --; ;!'; ~:;: :,.· 9 ~ ~~:; . ,...... -... ... --... -.. --c:::> 1.::..· ~ --- :r..::.:.:~ ::::1: -o r-::=...: .b. (/) ---. c:::. • c:n .. :-; --... - ~· -, ...... : r I c.:-: ... 19 .......... . ... ,. .. . . ·' .. s Th6ma~··g_~ -~~~k.~Blt.t5g·~ -4o4·-union t Pa • 1 MeKeespor • 3:? ..3 ~-Z/, ~9 I 'li ~'\·_ .ill/ Y~>J. ~7~' ,....-:1.'-!: .• ~· ··~:..----..r.r~':l~'''....-r~r -. '' ~ '• 1~.: . l~) ___ .. ~,~~;;i ~~. ;.<1 t f>·'. -' ., (-: ,,. ~: ;t" -. ~-: ,.·· ~. ~/ :~t/:·T No. 691 of 1971 IN '~) '-· • ~-r --.} i " :;E ::o r'-' RE • :c .. ESTATE OR. cf' r..> -.... ·::::.:· r----· , -·-· (./) I_) ' ~ ~-~~ R. ·~YE~~·~ SR. , ;;_, ~t·T-'-' -; ,, ··-.--"! o DECEASED '"~-" ~::,"1'"" --~--~ • '"1"""1 '=':!< .._ ~ .:f;.._ .... ~ l ~I 1 . ~1 E'\). ~-··~-0~ ~ -~~~ ~ ., __ ~J ·r ·-~ ~ ._t_(_, __ -_i_~~-·.-_--~--. __ B_· _ -~-. \i: , 'I' . [;~-~~. ',_~". & ,;',~\l ., ·~ .. •• C) -.:: c) :t:: -·-· ~--'lr . ,.._ -or-o :t> ()') •:') :~ ::~ -::: r~ ·:: .. ~ :::.::. <"'? 0 :-:!: -q g--~ ::. ··;~ -crr '}:fi-__ U'l ~f; {.n t·" '' ' ··~ ··--. -.~ ... . : .... ;:;- ::0 2~ q ~-~ -~ 61. Thomas c. Jones ; '- __ .. r-v -~·:-;, c_.-, -! ...... ., ' " _ ....... ··~ i'·~·- .. ... ~~·: ~~-~ 4o4"·uniori Barik'B1_qg. __ l_~; _ :McK~e~r_por __ --t:, :Ba_.-_. __ -·_ .-_._· __ --_ .... _-_· __ · _-. ~IS-. --.---------/··------~ . ------· -,.;-~-.. _. :n , . 1 -~ (p ~ ~t;t;;.(;r- ··' \ _, -~ J 't) P. 0. Naly Co.,425 Fourth Avenue, Pittsburgh, Pa. 15219 .J 'r( ...... '. ~ ,; i J _· i - . I ·•'·L;...;,~:!!'::~~~~i2.::~""-. ·-'""'' ,,_, ------- IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA. IN RE. ESTATE OF ORPHANS' COURT DIVISION ) ) EARL R. BYERS, SR., DECEASED ) No. 691 of 1971. ) ) PETITION 'ro APPEAL TRANSFER INHERITANCE TAX ASSESSMENT 'ro THE HONORABLE, THE JUDGES OF SAID COURT:·~ The petition of Earl R. Byers, Jr., respectfully repre- sents:- First. Earl R. Byers died June 21, 1971, a resident of Washington County, Pennsylvania, and having made his Last Will and Testament duly probated in the Office of the Register of Wills of said Washington County in Will Book Volume 112, page 234~ in which .he named your petitioner as his sole beneficiary. A copy of said Last Will and Testament is attached hereto and marked Exhibit "A". Second. Letters testamentary were granted to your peti- ner on July 7, 1971, and he proceeded to administer the said estate. Third. On or about November 4, 1971, a return on Form No. RCC-33 was made to the Bureau of County Collections, Department . . of Revenue of the Commonwealth of Pennsylvania, containing, inter . . alia; the following assets and values:- Employees' Profit Sharing Plan Adelman Lumber Company 13th & Smallman·streets Pittsburgh, Pa., Employees' Pension Plan Adelman Lumber Company $ 8334-40 5412.67 Fourth. The decedent was an employee of the said Adelman Lumber Company at the time of his death and was not entitled to any part of the above plans until his retirement. Fifth. On December 6, 1971, your petitioner received a Notice of Filing of App!aisement from the Bureau of County Col- lections aforesaid under date above. A.copy of said Notice is attached hereto and marked Exhibit "B". Sixth. Thereafter, your petitioner learned that the pro- ceeds of the above mentioned Employees' Profit Sharing and Pen- sion Plans , under the written contexts of the plans, were pay- able to your petitioner as the sole heir of the decedent and not as the Executor and, on January 26, 1972, filed a protest with the said bureau. Seventh. In reply, the Bureau s t;~ a ted that proof would be required that the decedent was an employee of the Adelman Lumber Company and that, under its plans, the proceeds were payable to . . - your petitioner as sole heir-~t-law. Eighth. After the above information and proof had been furnished, the Bureau further requeste~ the amount of the total distributions under the two plans contributed by employer and also copies of qualification with the Internal Revenue Service. Ninth. This latter request your petitioner felt was no~ pertinent th~s matter and he declined to furnish such requests. Tenth. Whereupon, the Bureau, under date of November 10, 1972, denied the Protest. Acopy of said Denial is attached here- to and marked Exhibit "C". Eleventh. Your petitioner feels that the Denial is based upon irrelevant grounds and is unjust to him. Wherefore, your petitioner asks leave to appeal the Trans- fer Inheritance Tax Appraisement. COMMONWALTH OF PENNSYLVANIA COUNTY OF ss. Before me, the undersigned authority in and for said county and state, personally appeared_Earl R. Byers, Jr., who, being duly sworn according to law, deposes and says that he is the petiti~ner above and tha~ the averments set forth in the foregoing petition are true and correct. l -, J. ··.a fU4 .3 I. I 4# ~ ,. j • ~· i '' ¢ i1 4 A!J'U . . I t , ,.~·'' '· :· .· •'·• .. I f" .. : \.~ •. ~.': I '\• : '·~ j } 1 .r ·: . i. • • ..• , •. , . ' .·~ "' ' ' • ' .' It' -. ·t :~: •· ' \ LAST WILL AND TESTAMEN'r I, EARL R4 BYERS,SR.1 of' R,. l), #2, .We.eb,ington, ~ashing .... ton County, Pennsylvania, being 9f. soupd mind, memolly and \mdo:r.• ~tanding, do make, publish and deela:re this rny Last Will .an,~ Testament, he:reby :revoking all fo:rmer willa by .me at a11y time heretofore made, . ; ITEM 1, r order and dire.ct the payment or all my juat qebte and f'~ne;ral ejtpenses s.s soon as conveniently may p~ after my qecease, ITEM 2, All the ~',est, residue and remainder of my e$tate, both rea). anQ personal, including Any money due me t:rom ~ ' ~- the Addleman. Lvmber Company ?ens ion and. P:rofi t Sha.:ring Fund, . ' ·-. I hereby give, devise and bequee.tb to my son, Ea~l R. Byere, Jr. ITEM 3. I hereby nomina~e, eo~~.titute and ~ppoJ.nt my eon, Earl R, Bye:rs, :Jr,, as E~ecuto:r of this my :Last Will and 'res tam.,nt. '·' I~ W! TNESS WHEREOF, I have hereunto set m'Y hand an~ eeal this 2nd day of September, 1965. $L,p Earl, ~L.:BzerB~ "s.~·-·--"·(SEAL) Ear;L R, ;Byers, Sr. Signed, sealed, publ.Jshed and declared by the above named 'l'estator a,s ano for his Last Will and T~sts.ment in our. presence wno, 1n his p:resenee, at his X'eq~e~t, and in the pl'eSefJO of each other, have hereunto set. ouv han.ds as a.~_tEtl!t1ng witl'lees .. ~HI this 2nd day of September,. 196$.; . a/ Clara. Troutman Exhibit "A" Washington, Washington Cou~t,-, P~h. Washington, Washington Cou~tr, ~a., I·,'·,' .... '' ,' . , I : .• , . ' , ... ~~. ~ . ' : t .. ~\ ,,: ~ . ' . . ';• , ' ~'i. . .. • ' .f ~ ' ..... ;.(•' rl,"',' ~·· . . ~ ~ '• 'I ' . . , '·· .. ,, \ o; •:j: \l;~: .. >,;,; ': ,' ·. •("~.;· rJ,.-'(·,:.,;~''··~;t'l; i; ;, J .. · · .,. ... :.< ·' • , <J:·~· · • · rf't" ., "i~· · , ·fi;!· ~"'i~; ' ~: . . ; ;:;:: '{~i'~?~i}::c: >. • ;.~. ' : ,, '~~.\·~;, , . L' "'·., .. ~/ ": ;. , ~. ! . ~ " ' 1. : .• , \ : ~... /• ... · ·' • ! I ' ' .~ .,,.· ~ :t~~ ·.:J I o ,'t, I ' ~· 1 0 ' •,' I' , ' '·,. '·· .· ,. ,;, ' ·l·:;, '\ ~. . ~· COMMONWEALTH OF PeNNSYLVANIA DEPARTMENT OF REVENUE . BURI;AU OF COUNTY COLLE<:;TIOMS Hf\RRISBURG 171~7 " ' MOTICa OF FII..ING OF APPRAISEMENT EARL R. BYERS, JR. (EJ~ecvtor~ IN YQUR RE:fh,Y PL!CASI?: RI':FE:f'l '1'0 In Re: Estate of Dear Ivir. Byers, Yo1,1 are hereby notified that the~.~-......,..';o~.~;:;l~B~l~·na~ .. ~l\-. ~-----~~..,..,......= apprgisernent in the estate of EARL R. BY¥ltS, SR. has been fil~d in the office oft'*' Register of Wills of . WASfjHGTON County on DecemQ~r 6 , 19-Xl., Sqid appraisement reflects the following vgluations: · Reol li;s tat~ ____ J._;_J,.:;.,.;;-5.,_00_ ... _oo _____ _ Per$on a I P rqpe rty_~l!t~" .....:• HJ~2.;.~,,~lt.B!:L...~--~,..,.. Transfers _____________ .....,..... Jointly Owned------~~-~-- T Qta I _____ 2~7~.J2.;9J.2=•+4S;;:_ .... ----~ As to such t~;~x that is paid within thre~ months from dgte gf dE)ath, Q fiv~ (S%) p~r~~nt discount is ollowqble. A-;. to any tax thqt remains 1,1npqid after nine (9) months (fifteen month$ wh~n death occurred from December 22, 1965 to Jvne 16, 1971, incl1,1sive; .. and twelv~ months when death oq:urr-ed prior to Dec~mber 22, 196,S) from dot~ of death, interest qt the rat~ of six (6%) percent per j;mnum is chgrged, . · · · Any pC~rty in interes.t who is a~gri~v~d by qn qpprai~ement mgy qppe(Jl therefrom as pr<;~vided by law, · . Signed .... ~ .POHlNlC R. DE W~RIA DATB OF DE1\TH: June 2.1, 197J. ·''· .. '· ( ,! . I ~, •, Exhibt "B" . . ' ,;· .. .,., ' ,~ . ::.· .": :~~>:·:· ~-t; '~j; ~\~:~~· ~·:·\, .... 1· .•. ' •. '.f ,. ' •:~ ·~(:}r'f14544!·t},; :~· • ....,.,__...-... ,..'l · .. • •'I. ,, ..... ' :f ~... . . ' .. ~ ,, '" '' , ~. ··:·:::·''']:~·7·:·,. :., , ... ~1~~:r:;~.r:~;. <.:-;;· .. ·'!,_;, . ,· COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE aUREAU OF COIJN'TY COLLECTIONS HARRISBIJRQ 17127 November 10~ 1,.972 • ' r ) ,,1· 'f •' .,. ,j' ' ) Mr. T. c. Jones, Esquire 404 Union Bank Bu~lding Mc~eesport, Pennsylvania 15132 Re: Estate of Earl R. Byers file No: 63-71~0691 County of Washington The J:nberitance Tax p~otest Board of the ?ennsylvani& ~partment of Revenue met on the 3rd. dqy of November, 197~, ana considered. the·P~otest filed in the above estate, 'the ~ecision of the Board f~llows: The Protest filed ~ebruary 2, 1972, is Penied beca~s.e ther.e was insu~ficient evidence presented in o+d.er to de.te~ine whether qpQ/or what part of the profit sha~ing plqn and pension plan are e:x:empt :from inheritance ta:x under section 316 o:E the J:p.heritance and :m~ta te Tax Aot ot l.96l ~ · ~A f.~~ #s~~ "f.~ shatnay _U Assistant Director for Ta~ation FOR; Peter J. McHale, Director Bureau of county Col*ections oo; Mr~. li't'ances ~eo, Chief Appraiser Mr, Rul=!sell Marino, Register of Wills Exhibt "C" . I •' ... l' ORDER OF COURT And now, to-wit, this ~,..day of November, 1972, the with- petition having been presented in open Court, and in considera- tion ot: .the averments contained therein, it is ordered that a citation be issued, directed to Russell Marino, Agent for the l Inheritance Division of the Department of Revenue of the Common- wealth of Pennsylvan~a, Washington County, to show cause why the distributions under the Profit Sharing Plan of the Adelman Lum- ber Compan7_in the amount of_$8334.40, and under the Employees' Pension Plan of_ the ~ame company in the amount ?f $5412.67, should not be exempt from the Tr~nsfer Inheritance Tax. Returnable to the i,. day of P,c,~ , 197'-' at f":-o A. M. .if '~ lJ, .. •.. -· \ \ ' IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA IN RE: ORPHANS' COURT DIVISION Estate of EARL R. BYERS, SR. , Deceased ) No. 691 of 1971 ANSWER TO PETITION FOR APPEAL FROM TRANSFER INHERITANCE TAX ASSESSMENT John M. Duff, Deputy Attorney General of Pennsylvania, files this answer to the petition of Earl R. Byers, Jr. for appeal from the imposition of Pennsylvania Transfer Inheritance Tax on the items enumerated in paragraph Third of the petition: First. In order to sustain a claim for exemption from inheritance tax, petitioner must follow the provisions of section 316 of the law (72 P. S. ~ 2845-316) which provides, inter alia,: "Payments under . . profit sharing . plans are exempt from inheritance tax to the extent that decedent before his death did not otherwise have the right to possess . . enjoy, assign or anticipate the payments so made, and . [and/ or] such payments are also exempt from ;inheritance tax to the same extent as such payments are exempt from Federal estate tax . " Second. In paragraphs Eighth and Ninth of the petition, petitioner avers that he furnished the Bureau of County Collections of the Pennsylvania Department of Revenue with no proof whatever complying with that section of the act cited above with reference to the requirements of federal law. Third. Petitioner has therefore failed to sustain his burden of proving the exemption from inheritance tax which he claims, and his claim for exemption should therefore be dismissed unless he can satisfactorily establish that the plans under which he claims fall within the provisions of the aforesaid section 316. OFFICE OF THE ATTORNEY GENERAL KMUIISKIJBE~~ 1116 Frick BuiJ:ding Pittsburgh, Pa. 15219 412-565-7570 December 20, 1972 Prothonotary of Washington County Court House Washington, Pennsylvania 15301 Dear Sir: Re: Estate of Earl R. Byers, Sr. Deceased No. 691 of 1971 Enclosed for filing is Answer to Petition for Appeal from Transfer Inheritance Tax Assessment in the above cited case. Encl r I ' \~.., . t. : ~' .~· ~. . , ,·./j ' l I -~.~ ~,' IJ '; t ' "·· ' ~~ ~1: r -~~--~' ,, ·I· •• ~ .'-:··"~--.:.~ ·•.: J, ,. • ·.~ "r:·:~i\!. i:·) I ""J~· · >,-1 ":'··~:·:·:·"{ >; ;,_,o.··.f:,:·., ··{·:.; ·.~:.e":~·. ., ,.: ,~-., · ··· .. > · ~-· · ., "." N6. 691 ·6~ 1971 • IN RE. . ESTA 'I'E OF EARL R. BYERS, Sr., Deceased ~~ ~·\%- ~ \~1~ ~;J D .... E r6 ;;fi -~<i'r~ ...... ~ .... _ (1') ::;: ~ t:r~ ~J f7J -.:-:! ;:.;:: ~-- • .,> :~ :;~ ~-~: c·-\ .. -~ ~ s~,. ;.~ := ~~ :I>(;") 0 -..I E E...u ,. :;;; --. ' .. ) • '':J ~--C";l· ~.· .. ·.· .... ····"'~ {\·~ ... ~!I) .. \' .. j t\ '~homa·s:4~·6 ~ ~tJ0pe.s .. · . ·· · ·~ ~~ .. ~.. ~~~e~~J~~:~·~~~~~i~·.Bldg. , ~· \.j I ~~ ,(\{. -· -) c._ 't , .;:;:. -··.'-~~ -·-....... t .. -...... ~·=: •c i'P. 0. Naly Co.,425 Fourth Avenue, Pittsburgh; ·Pa.l5219 ·f,-' ··~-.. · . . .-:-;_ ' -~·-· ... /~,& .. ~. ... v : ., I I I ' ~ .· . 1 l ! .. .:. ;,, ~-t,~ ,_ ... ·•-._£<, r~~~~~~~ .... '!J .. / "·i. --~ ·~-.. }f/ :~· rll -; ~,. .~ <j •. , ,·:. ' ·'- r .. IN THE COURT OF COMMON PlLEAS OF WASHINGTON COUNTY, PENNSYLVANIA. IN RE. ORPHANS' COURT DIVISION ESTATE OF ) ) EARL R.'BYERS, Sr., ) No. 691 of 1971. ) DECEASED ) DECREE And now, to-wit~ this BJ~~y of January, A. D. 1973, it appearing that the petitioner, Earl R. Byers, Jr., is unable to show that t~e Employees' Profit Sharing Plan and the Employees' Pension Plan set up by the Adelman Lumber Company of Pittsburgh for its employees including the decedent, Earl R. Byers, Sr., are exempt from the imposition of a Federal Estate Tax as re- quired for exe~ion from the Transfer Inheritance Tax of the Commonwealth of Pennsylvania {72 P S sec. 2845-316}, it is hereby ORDERED AND DECREED that the Petition of November , 1972, is . -. dismissed and the sums of $8334.40 and $5412.67 representing the amounts of the Employees' Profit Sharing Plan and the Em-. . ployees' Pension Plan, disputed in this P~?ceeding, ~re declared assets of the Estate of Earl R. Byers, Sr., deceased. Stipulated and Form RCC-33 No. 63-71-691 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS j RESIDENT DECEDENT COUNTY OF . .WASHINGTON--............................................ .. IMPORTANT: This return must be completed in detail and filed in duplicate, with will attached, with the Register of Wills of the County where decedent resided; Return is due within one year after date of death, unless an extension is granted by the Secretary of Revenue, (Section 703 of _the Inheritance.an~ Est;ate ~ax Act of 1961.) -·················--·····-....... ~.: .... ~:: ... ~:.:_;_~--~_-·;···==;_;~:~ ... ;: .. ~---~---······--··········--·};::u:::. ~F-- -· (State-full name of decedent) ----·-----· ···--· · Late of .. Nor..t.h ..... §t:rab$.:n~ ':J:'w.P.! .. W.$.~P.J.n..g~ty ..t'DMI1fl'll!'rlt.ft"'R ::.:• of p::::~:!~: --: ~-::::-_:} "' -·-...... . --·"' ' .... ____________ ................................. . Ea:r.l ..... R. ........ By.:ers .. , .... Jr .•.. ,... ...... ....... ... _ . . .. ... .. .. .... .. Executor of the estate of the above-named dec_e~ent being duly sworn, depose S and sayS . .. ...... I Decedent· died ................. June .. 21., .. . (Month) ........... , 19 .. 7.1 ........ .J testate leaving a last will, copy of which is hereto attached. } . _ !•~:) _ (:""•.!.. _ l Alhtet.. Name and address of attorney or} other authorized representative to whom all correspondence should be mailed. -·--• ----- Thomas C. Jones ----------------------........................................ . ---' That as such ... ~.X".o.u.t.o.r. .................... deponent is familiar with the affairs of said estate and the property con- <Exeoutor-Administratorl stituting the assets thereof and their fair market value. That at the time of death there was no safe deposit box registered in 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 --~~---------------------------------------+------------------------------+--------- Non& That the contents of said safe deposit box or boxes are itemized under Schedules _____ of this return, with the exception of the following, for the reasons hereinafter set forth: That Schedule A attached hereto and made part hereof sets forth full v and in· detail all the real property in the Commonwealth of Pennsylvania of which decedent died having an interest therein. It also sets forth the mortgage encumbrances upon each parcel of real property at the date of death, giving the amount still due at death, name of mortgagee, date, rate of interest, and book and page of record thereof. It also sets forth in the columns provided therefore the assessed valuation of each of said parcels, the estimated market value thereof as of date of death of decedent. That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal property wheresover situated owned by the decedent at the time of death; all moneys left by thce:decedent at the time of death, whether in decedent's immediate possession, standing to decedent's :'credit in banks of deposit, savings banks, trust companies, or other institutions, whether individually~•~r in trust for any other person or persons giving also separately the accrued interest thereon, if any, ''down to the last r interest day prior to decedent's death in the case of savings banks, and to the date-1of decedent's death in all other cases; all bonds, postal savings, treasury certificates or notes and ~tner evidence of in- debtedness o~ the.United States to the decedent; all obligations, whether by statute,or agreement they are designated as tax free, of the United States, or any state, or political subdivision thereof, or of any foreign cpuntry, which are owned !l.t the time of death; all wearing apparel, jewelry, si~verware, pic- tures, books, works of art, household furniture, horses, carriages, automobiles, boats,.·_aq,d.~i!Jty an4_.a11 other personal chattels of whatsoever kind or nature, left by decedent, together with the fafri'y'e~timated market value thereof; all bonds and mortga~es held by decedent and of all claims due and owing decedent at the time of death, and all promissory notes or other instruments in writing for the payment of money of which decedent died possessed, of whatsoever nature, with interest thereon, if any, giving the face value and estimated fair market value thereof, and if such estimated fair market value be less than the face value, it sets forth briefly the reasons for such depreciation-as to each item; all moneys payable to the estate from life insurance policles carried by decedent; all annuity and endowment contracts the proceeds of which were payable upon the death of the decedent; and all the corporate stocks and dividends due thereon and unpaid as of the date of death, bonds and accrued interest thereon to the date of dece- dent's death and other investment securities owned by the decedent at the time of death, with the market value thereof at such time. In the case of securities of close or family corporations, the values reported are as far as possible substantiated by financial statements of the corporations, showing the assets and liabilities thereof as of the· date of death. The schedule also sets forth the i.nterest of decedent at the time of death in any co-partnership or _business, and in support of the value of such interest there is annexed to said schedule, financial statements showing the assets and U.abilities of said co-partnership or business. A copy of the co-partnership agreement, (if oral, a statement setting forth the nature of the agreement) together with a statement setting forth the character of the business, its location, and such other facts pertaining to the business as may be pertinent to a fair and just appraisal of the decedent's interest therein must be submitted. It should also set forth in itemiz~~ form, together .with the fair market value thereof, any other property owned or bequeathed by the decedent at the time of death. The Schedule C attached hereto· and made part hereof sets forth a true answer to each inquiry contained therein and in the case of transfers ofproperty, real or personal, within two years of decedent's death, .in contemplation of decedent's death, or intended to take effect in possession or enjoyment at or after death, said schedule sets forth the nature and value of such property, to whom trans-ferred, the relationship of the transferees to the decedent, the proportionate share received by each transferee and all other facts of a pertinent nature regarding. said transfers. In the case of transfers intended to take effect in possession or enjoyment at or after death, there is also attached to the schedulea-copy- of the deed, trust agreement or other instrument creating the trust. Ther•~ ,is also set forth in said schedule a list of all property, real and per_!><?nal, with its value, which pa·~ses at decedent's death by virtue of the exercise by decedent, either individually, or jointly with another, or any power of appoint- ment vested in decedent, either individually or jointly, by the .will, deed, or other instrument of another, with a copy of the instrument creating such power attached to the schedule. t • That Schedule D attached hereto and made part hereof sets forth the names and addresses of all persons beneficially interested in this estate at the time of decedent's death,· the nature of their res- pective interests, their relationship, if any, to the decedent, together with the ages at the time of decedent's death of all minors, annuitants and beneficiaries for life under decedent's Will. It also contains a statement showing which of the beneficiaries named in the decedent's will, if any, died prior to decedent, the dates of their death, their issue, and the relationship of such issue to the beneficiary. That Schedule E attached hereto and made a part hereof sets forth all property, real and per- sonal, owned by the decedent jointly with another or others, including intangible, standing in the name of the decedent and others, plus the date and place of record of instruments effecting the vestiture of real estate and the date of acquisition of personalty, plus the name, address and relationship, if any, of co-owners to the decedent. That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts and deductions claimed for and on behalf of this decedent's estate, inclucUng funeral expenses paid; family exemption, where applicable; costs of administration of this estate; counsel fees and fudiciary's commissions paid or to be paid; cost expended for burial trusts, tombstones or gravemarkers, and reli- gious services, in consequence of the death of the decedent; debts and claims owing ancl nnpairl at time of ' . death; taxes accrued charge.able for period prior to decedent's death (except. those allowed under Section 651 of the Inheritance and Estate Tax Act); together with a statement of collateral pledged for obliga- tions, if any. It is agreed that the fiduciary will present proof of said claimed obligations upon re- quest, that if the amount actually paid in settlement of any fee, commission or debt is less than the estimated amount claiming and allowed, that the same will. be reported to the Register of Wills, and that the amount of tax assessed can be reassessed in accordance therewith. That the totals of the appropriate columns in Schedules "A", "B", "C", "E", and "F" as directed therein,. have been carried forward and properly registered in the Summary. Subscribed and sworn to before me this .. a.~ .. ?:t!::. ................ ; ................................. day of ......... Oc.tob.er. .................. 19 .... 7.1 .. I .... E;~~gA~}------ C..y .. ~ai~ns;:-2.! ... ~~~~ .. e~~ ·· ·· ..................... . DISTRICT NO. 05 -05 Jv1Y COMMISSION EXPIRES ... Mi.~.ch~·f51;~~ik!!t~j:·:··n ...... #4 ........................... . . :J:.~.:1.:n.., ...... P~nn.~y.lv.ani.a. ......................................... . (City or Town and State) FIRST MONDAY tJ'rJANIJAR'i 1976 NOTE: Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are filled in with details or the word "None", and in case the assets include rare and unlisted securities, securities of close or family corporations or an interest in any co-partnership or business, that the data and statements required under the paragraph above relating to Schedule "B" are attached. Also make certain that column #1 in the "Summary" has been properly completed as above-directed. RCC-34 (1·64), COMMONWEOALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "A" -iEAL PROPERTY Real property in Pennsylvania, with statement of mortgage encumbrances upon each parcel at death of dece- dent. Where property held as joint tenant or tenancy by entireties, report on Schedule "E". Property held by the de.cedent as tenant in common with another or others, should .be identified as to quantum of interest and the estimated value should be that of the decedent's interest only. The real property located In the Commo!'lwealth of Pennsylvania should be described by lot and block number, street and street number, together wl th a general description of the property, with a reference to the record of the conveyance by which the decedent took title; If a farm state number of a· cres; also statement of mortgage encumbrances upon each parcel at death of decedent. Taxes, assessments, accrued Interest on mortgages, etc.,are to be listed on Schedule" F" and must not be deducted from this schedule. ALL that·certain tra'Ct or lane situate in North strabane ·Townsliip, ·wasli!ngtorc County, Penns:ylvarii~f~ more~ particularly bounded and descr~bed. __ a~ __ f<?~low~_: __ . ___ _ 'BEGINNING ·a:t· a stake in· tne· 'Christy Road conimori to ·rands :now or .. formerly orw;· ·J;·-· · Gowern Estate ··a:n.d· par·cer-here!n ··descrl'oed; thence along the'westerly line··of-lanas now or" fgrmerly-of W; 'J~ ·Gowern-·Es~ate, North 39 4o.,. West; .. 641· feet·· to·· an iron· pipe; thence continuing ·along the-·same;· .. South ·47°4or West;-·a5;77 Teet to"a ·stake on -the easterly llrie of land~f ho'ff·o:r··for- merly of Henry Johns ~t·--~;x.; -~_thence b)' ... said ·las·t. mentforied "line, South 20°53 1 East; 54.5.97 fee·t ·to a'"stake i!i"Christy Road; thence through-Christy Roa€Lalong ... line of land rormerry·or Victoria Conklin· and W. J. GoVIern Estate·; North"-75°00-.-East, 287.75 feet to the stake at the place of beginning. ·.. · · -·-.... ..---- Having ereetecil thereon a-one ·and ·a.--half story dwelling and other outbuildings (1) ASSESSED VALUE FOR YEAR OF DECEDENT'S DEATH Insert this total opposite 11real property", Schedule ''A" in the X X X X X 11As Reported" column on the last page of this return. (2) (3) DEPARTMENT VALUATION ESTIMATED CAUTION MARKET VALUE (Do not write In this space) •· r • I I $ 13,500. $ 13,500. I .• RGC-35 COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "B" PERSONAL PROPERTY . !'' INSTRUCTIONS: This Schedule must disclose all tangible and intangible personal property owned individually by the decedent, at the time of his death. Property owned by the decedent jointly with another or others must be listed under Schedule "E", Intangible personal property, titled in the name of the decedent, but payable at death to another or others, including but not limited to P.O.D. u. S. Savings Bonds and tenta- tive trust accounts, must be listed, despite the fact that they are not of the administered estate. Tangible personal property should be listed first (e, g. jewelry, wearing apparel, household goods, and furnishings, books, paintings, automobiles, boats, etc.) Intangible personal property, such as bonds, treasury certificates, cash on hand and in bank, stocks, mortgages, notes, together with accrued interest or dividends, salaries or wages, insurance pay- able to the estate or fiduciary in said capacity, partnership interests, interest in anyundistributed estate of or income from any property held in trust under the will or agreement of another, even though located outside of the State, at the time of death, should be listed in this schedule, Item NO• ITEM List and describe fully UNIT VALUE ESTIMATED MARKET VALUE DEPARTMENT VALUATION (Do not write in this space) . 1. 2. Checking Account-Pittsburgh National Accumulated ---· ~ ---~----·-· --·-B-a:nk Canonsburg Office Share-Employeear·profi t Shariiief ·Plan· ---· · · Adelman Ltiniber-·co;·-· 13th_&.Smallmail Sts. ___ .. ·--P_~ tt~~~!~h, ~~~ __ , _. 3. Accumulated Share-Employees' Pension ----· ·· ----· ~· ......... Plan Adelman Lumber Co. 4. Household Furniture 5. Wood Tractor and Accessories 6. Judgment Note·· from· Gerald :.w.;. Pat t~ so if· --· e·t ux., · aated January 15, 1971~, pta:yable in 30 months, Face Value-$2,09g.oo Total ..5o 15J e c.d· -to ,fcc~L Insert this total opposite "Personal Property", Schedule "B" in the "As Reported" column on the last page of this return. $ $ X X 165.53 ;ts.S) II ol '' 133't t.j{) 8334-40 ... 5412.67 51/ I 2-&7 • ' •• i 200.00 2.~0 I " . . ' ' 300.00 3cYCJ, ........ uncertain s v s pe.-N'l>r3.. [) ... 14,412.q8 -RCC-5o rm'mON'IiULTH OF PFNNSYLVANI :\ TRANSFER INHERITANCE TAX l~SSIDENT DECEDENT SCHEDULE "C" TRA.NSFEJlS ( 1) Did decedent, within two years of death, make any transfer of any material part or' his estate, without receiving a valuable and adequate consideration therefor? (Answer yes 9r no) ]S[e (2) Did decedent, within two years of death, transfer property from himself to himself and another or others (including a spouse) in joint ownership? (Answer yes or no) No (3) If the answer to (1) or (2) above is in the affirmative state: (a) Age of decedent at time of transfer ---------------- (b) State of decedent's health at time of making the transfer. (Note 1), (c) Cause of decedent's death. (Note 1). (4) Did decedent, in his lifetime, make any transfer of property without receiving a valuable or adequate consideration therefor which was to take effect in possession or enjoyment at or after his death? (Answer yes or no) No (a) Was there any possibility that the property transferred might return to transferer or his estate or be subject to his power of disposition? (Answer yes or no) ________ _ (b) What was the transferee's age at time of decedent's death?--------- (5) Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration therefor under which transferor expressly or impliedly reserves for his life or any period which does not in fact end before his death: (a) The possession or enjo~ent of or the right to income from the property transferred? (Answer yes or no) ___ _.N~O~·------- (b) The right to designate the persons who shall possess or enjoy the property transferred or income therefrom? (Answer yes or no) ___ ~N~nw·~----- (6) If the answer to (5) (b) above is in the affirmative, state whether the right was reserved in decedent alone or others _________________________________________________________________________________ ~---------------- (7) Did decedent in his lifetime make a transfer, the consideration for which was transferee's promise to pay income to or for the benefit of care of transferor? (Answer yes or no) ---~N~O-· ____ _ (8) Did decedent, at any time, transfer property, the beneficial_ enjoyment of which was subject to change, because of a reserverl power to alter, amend, or revoke, or which could revert to decedent under terms of transfer or by operation of law? (Answer yes or no) ___ ~Nun~. ____ _ (9) If the answer to (8) above is in the affirmative, was the power to alter, amend, or revoke the inter- est of the beneficiary reserved in the decedent alone or the decedent and others? (Answer yes or no) __________ __ NOTE 1: The answers to these questions should be supported by affidavit by the attending physician as well as a copy of the death certificate. NOTE 2: If answer to any of the above questions is yes, set forth below a description of the property transferred, it's fair market value at date of death, dates of transfers and to whom transferred, with relationship of transferees to decedent, if any. Submit copy of any trust deed or instrument, if trans- fers are claimed to be non-taxable, also submit detailed statement of facts on which said claim is based. NOTE 3: List applicable property below in manner in which provided in Schedules A, B, or E. ITEM DESCRIPTION None Insert this total opposite "Transfers", Schedule "C" in the "As Reported" colunm on the last pag;e of this return. MARKET VALUE (Estimated) DEPT. VALUATION (Dept. Only) CCMM@NWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "E" JOINTLY OWNED PROPERTY INSTRCCTIONS: This schedule must disclose all property, real and personal, owned by the decedent jointly with another or others, including intangibles, standing in the name of the decedent and others. List real estate first, as entireties, or joint tenants, giving brief description, as indicated under Schedule "A", plus the date and place of record of instrument effecting vestiture, but do not include entireties or out of state real estate value in estate valuation column. Personal property should be listed as in Schedule "B", plus date of acquisition, and the name, address and relationship (if any) of co-owners to the decedent. Description of Property, Date of Acquisition, Name I Unit· Address and Relationship of Co-Owners, and Place I Value of Record of Instrument, where Real Estate. l None percentage Estate Share Valuation Insert this total opposite "Jointly Owned Property", Schedule "E" in the "As Reported" column on the last page of this return. DEPARTMENT VALUATION CAUTION-Do not Write In This Space. Value of Entire Property Value of Decedent's Interest h ... RCC-31 (12-63) COMMONWEALTH OF PENNSYYLANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT BENEFICIARIES AND ADDRESSES t State full names and addresses of all who ave an interest, vested, contingent or other- _wise, in estate) ' 'RA'Pl ~ 'R"''''A'I"CI--. _T'I"-. ., , . Mit~hlll11 T'l'"-fVIII _R _ n Jlb , Irwin. Pennsvlvania SCHEDULE "D" BENEFICIARIES RELATIONSHIP SURVIVED (If step-children or DATE INTEREST OF illegitimate children DECEDENT OF BENEFICIARY are involved, set STATE YES IN ESTATE forth tl:!i~. fact.) OR NO BIRTH -,. --· -"'~ Son Yes Adult ~nle 'RAl'lAf'-fl'liA"PV v ' Deponent further says that all the above-named beneficiaries are living at this time except below: NAME DATE OF DEATH RESIDENCE Will Administration ~~ No. Year ........... . D< THE :\lATTER OF THE APPRAISEMENT OF THE ESTATE OF Deceased Late of __ _ County of Commonwealth of Penns}·lvania iREPORT AND APPRAISAL --~ -· - . l-·-, ---1 . ~ :;:.1 ~:n ~~' ~;; -~-.:, '~ ::[,_ : j '-·' ~ I . ~---4 -~·'"'" (-, <.) 0 , __ ·C . .J -;.:: -o r-o::....:-~ ... ..r '17 c:·, r--~ --. . . --•. ',_ ~-~ ------ (Executor-Administrator must complete "As Repol'ted" column -#1.) 0 ...., "d !:!:' .., .., Ctl •Cl) 0 ~ .., e.. "' ::s "' "' "' 0 ...., ........ ::s "d Ctl e. .., .., ~ "' 0 >< ~ '0 ~ Ctl 0"' .... ;"' 0 ~ '0 trl .Cl) . .., "' ~ ~ '< ~ ..... Ctl en c: ~ ~ > '!::1:1 -:W t/) en .....:: !':) !':) '?" ?"' ?"' q ~ -~ - -(,19~ -(,19 -(,19 -GI9 -(,19 i\) ~1-:-' ::._;. -io.,J w., \f_ .. -'· 'iO 0 ,¢-\n. ~-f-1 0 f-1 0 .g 1- 'I\) 0 t! ~ il f\) 0 s;~ • • . .t ,.... . 0 ~ ·~· 0 ~0~ coo-:.... -GI9-Ge.OO-GI9-oo-oo ~: '"-.l : ?-0: ~: R ;,..,. .;.,_ ......... '~,U_r~ ~:(1"\t:J ~ .~,~- 0-J 8~~ ~·· ~-·~·g::s : _,.,1•_ r. -• ' c.. 'II "- ,/ I Dear Ms •. LeOt ·, November 10, .1972 . -ae·: satate of ~l R. »yenJ. Jrile·t:o. 63-71...0691 County of1 Washington .· · "' · Ettclosed ·1a a copy of a Protest .. filed iri tbe sub- ject aece4ent • s estate. . . · · · · , .O.ri November 10. 1912, Joseph u. S'han;esy, Aesist&lt:. Dir-ector for 1-'uation of this B\U"esu., adv!aea ar. c. Jones, .. Esquire, tbat tbe Protest hu been llerlied. - PleatJe mark ·~ recorda ~r&ngly • RLS/J:>bCf Enclosure cc' Mr. Rusaell Mai:'J.no · Regtater of Willa: . - Robert L. So'hrift., Ch.1ef . Inher1t.e.nae r.-Division roRt Peter J. McHele., D1re<:tor 8w:'eau .of Co\lllty Collect,ions ~ ... \._/ g< g-I '· . ' I \ ,' ' November 10, 1972 .~ . Mt• T. c. Jonea, Eequtre 404 Union Bank BU1ldillq MCK$esport. Pe~ylvan1a 15132 Rea· Estate of Earl R. Byers file Noa 63<-71-0691 coaty of washington The Irlhet'itance ~ Protest Board of the Pemtsylvania DepUtment of Revenue met ·on tb&-3rd day of November, 1972, and considered the Protest, filed in t'be,above estate. 'The decision of the Board followst w. _'.rbe Protest filed Pebl:'uary 2, -1972, 18 Denied because there was iruNffieient evidence presented ·in order to detemne vbet.ber !ft4/o~ ~~ par.t of the profit sbarinq plan and pension plan-are exempt frQII\ 'll\1jer1tanc:e tax under section 316 of the ~nheritance and Estate··'Tax~Act of 1961. . . " .-~ . ~-. --~ JFStsir Joseph P. Sbamay . . Assistant Di.t:eetor for '1\\xa tion fORa Peter J .. MeHale, Director Bureau of County Collections cca. Mrs. ~s LeO, Chief App~ieer . Mr ~ Russell Marino., tteqister of Wills ..;;. • ... . < . ~ . ·-... ~~ .. ,.'t:', . • ~ ~-~ '· · .. >; , {,. .. i • ·~ ._; f ~ • ' -, '· ., . ··' .. , .. .... ~ . .. . . . · --:· .. . ... """ ... , 't ~ .,' . r' ... '~ ' . : . ·. ~ r· \ . .:.1 •. • • ·' . ... .• •. , .. • . ~. .i I • . ,. , r .. . .. ' ' ~: _j COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG RCC-81 (6-71) 17127 IN YOUR REPLY PLEASE REFER TO Inheritance Tax Division NOTICE OF FILING OF APPRAISEMENT 38-188-1 EARL R. BYERS, JR. (Executo~r) In Re: Estate of ___ EARL:.::.._::-==-.;::.:_R:..:.• ......:.B=-=YERS=-.:::::....L' ......:.S=:R;::.:_•:...._ _________ _ __ W:_'A_S_HI_l_H=IT' __ oN-'----County -File No. 63-71-691 Dear Mr. Byers, You ore hereby notified that the __ ____:o~r!:..:i!:,!g:L;,.!·~na~1,__ __________ _ appraisement in the estate of EARL R. BYERS, SR. has been filed in the office of the Register of Wills of WASHU.UTON County on December 6, , 19__.1.1., Said appraisement reflects the following valuations: Real Estate ----=1:!::..3!.J-,l...!5~0~0.~· 0~0~----- P e rson a I Property _---~..1 4/1 ,~14-1 ].~...o2::-...o-LI!-C18).__ ____ _ Transfers ______________ _ Joint I y Owned -----:::-::c---::-:c----:------- T oto I _____ ..:..:.2:..!..7-L, 9!..::.1=2~·:::::c.48=-· ____ _ As to such tax that is paid within three months from dote 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 deothfoccurred prior to December 22, 1965) from dote of death, interest at the rote of six (6%) percent per annum is charged. Any party in interest who is aggrieved by on appraisement may appeal therefrom as provided by low. Dote __ De_c_e_mh_e_r_6......:.'=---1~9~7_1 __ _ Signed __ D_Olv_U_N_I_C_R_._D_cl_:IAR_IA ____ _ Title APPRAISER I DATE OF DEATH: Jlllle 21, 1971 Note: This is not a bi II. J ) ;'RCC-39 (5-68) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUMMARY Estate of_BYER __ S ____ E_AR--"-L ___ _;R:..:..=--• --=S=R-=-. _____ DATE OF DEATH 6-21-71 FILE NO. 63-71-691 (Last Name) (First Name) (Initial) REPORT OF INHERITANCE TAX APPRAISER I, the undersigned duly appointed Inheritance Tax Appraiser in and for the County of_W:!..!!'A:.!!S~HI'-'=='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". 1J~J2J}_~ Dated: __ D=-e=-c~e::!!m:!=:b:...:::e:=..r~6.L., --=1=..9u7..=1,____ INHERITANCE TAX APPRAISER REPORT OF THE REGISTER OF WILLS I, the undersigned duly elected Register of Wills in and for 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 or lesser amount represents the sum allowed as a deduction. Dated:-------------REGISTER OF WILLS INVENTORY Real Property (Schedule A) Personal Property (Scheiu B) (J TFaAfifGrs ~Sehedate C) 4 ~·'fJ Joint-Held Property (Scileule E) TOTAL GROSS ASSETS Less Debts and Deductions (SCHEDULE F) CLEAR VALUE OF ESTATE Valuation of life estates or NONE 27 912 48 annuities . . . . . . . . . . . . . . . . . . . $-------1-- ESTATE TAX ASSESSMENTS $ _____ .J..___ FOR USE OF REGISTER ONLY COMPUTATION OF TAX Taxon$ ~ Tax on $ ----------+--~ Tax on$ 5% Tax on$ 10% Tax on$ 15% $ ______ ~--- $ _______ 4--- $-------4--$ _______ 4--- $ ______ -4-- VALUE AS REAPPRAISED $ ______ ~-- fu~pti~s * Total Estate _______ --1--- TOTAL TAX $-------~-- (*) 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 $=====~== BALANCE OF INHERITANCE TAX DUE $ ---------+---- Add interest at rate of 6% from -----to -----I AMOUNT OF ESTATE TAX ASSESSED $-------4-- $----------~--- Estate tax paid $ _____ ---~.! __ $ ____ .L,__,_ BALANCE DUE Add interest at rate of 6% from ----------~JIO-----$-----------4--- TOTAL TAX BALANCE $ ------+--- PAID $ ----------L-- 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. IN THE Year MATTER OF THE APPRAISEMENT OF THE ESTATE OF . EA-RL R. BYERS, SR.. Deceased Late of ....... NORTH. S.TAAB.A.N.E .. TWP. ..... . County of . WAS.IUNGTON . Commonwealth of Pennsylvania REPORT AND APPRAISAL i 1,. .• ' , DEPAJb'MEl'!T OF REVENUE '/BUREAU OF COUNTY COLLECTIONS HARRISBURG. PENNA. 7772 7 . ' ~ ..... COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE ......... P..e..c..embe.r. ..... 6, ..... 1.971 ...... ·.·········· COUNTY .... W.AP..RING:.TO.N. ........................... . FILE NO •..... 9.J.~71~.6.9l ............................ -.... . Whereas, ................................................ ~~ ... ?:.~ ..... ~~§.l .... ~?:.~ ...................................... late of .................. NQRTtl ... X .... S..tRABAN.E. ... T.V.iP. .................. . in the County of .................................. W.A$.H.J.NG.T.ON ................................. , ................................ Commonwealth of Pennsylvania, having died on the ................................... ~l.$.t .............................................. day of ...................... June ........................................... 19 ...... 71 seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, ......................... P..OMlWJO. .... R.~~ .... P..e.V.t.ARl.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 transfer inheritance taxes at the lawful collateral rate on any such future interest. Description of Asset REALTY: SEE COPY ATTACHED TO APPRAISEMEN'T' sr.mmm.R "A" PER3)NAL: SEE COPY ATTACHED TO APPRATSR!vrfi!T\Tr SJ.lr."Rnm H' n"RII T total Unit Values $ Appraisement Made for Inheritance Tax Purposes 1'3. fJOO 00 14.412 ~8 27. 91' ~g form:!;v!,':fhbl:~ ::~:.w~~:: ~.~ o~~~;;~~:el~~?:~ Appraiser .·:·.::::::::: .. ::.::::w:.::::::··:·:.·:::··::.<~~~~~.::··.,d:::~t;~~t) ..... ::.::.::··:::::::: .. :·:.·. ····;~~::·: 1 ut Office) ! WASHINGTON County . RESIDENT INHERITANCE TAX APPRAISEMENT Estate of Deceased. Late of NORTH STRABANE T"V'IP. Date of Death, .............. 9.~4.l~7l ..................................... . Appraiseme11t Docket Vol., ........... .3.8 ................................. . Page, .. lB.~l ......................... No .... 63.~71~691.. ......... . Filed in Register's Office, Amount of tax dtte, $ ............................................................ : ...... . DEPARTMENT OF REVENUE Received, Examined and Approved, Wrote abo.ut Appraisement, Appeal ft'om Appraisement, '" Entered and charged, "' / .__Form RCC-33 SUPPLEMENTAL RETURN COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS RESIDENT DECEDENT COUNTY OF .. .WASHING.TO.N ............................................... . IMPORTANT: This return must be completed in d_etail and filed in duplicate, with will attached, with the Register of Wills of the County where decedent resided; Return is due within one year after date of death, unless an extension is granted by the Secretary of Revenue. (Section 703 of the Inheritance and Estate Tax Act of 1961.) ................................... ~.: .... ~:~.::;~:.:.:.~.:;;:~~:R~~~ ................................... }~::uA;;: .OF (State full name of decedent) ·Washington A'f)MfM:@'f'ft!Klt)R Late of ... N.or..th. .... S.tr.ab.ane ..... Tw.p .•.. ,. .................................... County State of .......... Pennsylvania····························································································-· ... ·.} ss: County of .1\lJ~gh.~JlY: .... _ . . .. .. . .. . Ear.l ..... R. ....... B:y..ers .. , Jr .• , .. .. . ............ ...... . ... Exeeutor Mmlrllstro!tlft' of the estate of the above-named decedent being duly sworn, depose S and sayS ...... .................... June ...... 21., ...... . (Month) ........... , 19 ... 7.l ....... .J testate leaving a last will, copy of which is hereto attached. } (llay) (Y""r) l intestate Decedent died Name and address of attorney or} other authorized representative to · whom all correspondence should be mailed. Thomas. c •. Jones............. .. . ............... .... ........ '· ...................... . .404 Union Bank Bldg. ,McKeesport, Pa., 151J2 ............................... . That as such ....... ~~~.g.:td.~Qr. ............... deponent is familiar with the affairs of said estate and the property con- < Executor-Aclminist.rator) stituting the assets thereof and their fair market value. That at the time of death there was no safe deposit box registered in decedent's individual name, or jointly with, or as agent or deputy of a~other, or in decedent's individual name, with right of access by another ag agent or deputy, with the exception of the following:- NAME AND ADDRESS OF BANK OR OTHER INSTITUTION THIS SAFE DEPOSIT BOX RENTED RELATIO~SHIP OF JOINT IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT none That the contents of said safe deposit box or boxes are itemized under Schedules of this ---return, with the exception of the following, for the reasons hereinafter set forth: That Schedule A attached hereto and made part hereof sets forth fully and in detail all the real property in the Commonwealth of Pennsylvania of which decedent died having an interest therein. It also sets forth the mortgage encumbrances upon each parcel of real property at the date of death, giving the amount still due at death, name of mortgagee, date, rate of interest, and book and page of record thereof. It also sets forth in the columns provided therefore the assessed valuation of each of said parcels, the estimated market value thereof as of date of death of decedent. That Schedule B attached hereto and made part hereof sets forth fully and in detail all personai property wheresover situated owned by the decedent at the time of death; all moneys left by the decedent at the time of death, whether in decedent's immediate possession, standing to decedent's credit in banks of deposit, savings banks, trust companies, or other institutions, whether individually, or in trust for any other person or persons giving also separately the accrued interest thereon, if any, down~to the last interest day prior to decedent's death in the case of savings banks, and to.the date of deced~~t's death in all other cases; all bonds, postal savings, treasury certificates o.r notes and other evidence of in- debtedness of the United States to the decedent; all obligations, whether by statute or agreement they are designat~d 'as t'ax free, of the United States, or any state, or political subdivision thereof, or of any foreign country~ which are owned at. the time of death; all wearing apparel, jewelry, silverware, pic- tures, books, works of' art·, househokd furniture, horses, carriages, automobiles, boats, and any and· all other personal chattels of whatsoever kind or nature, left bydecedent, together with the fairly estimated market value thereof; all bonds and mortga~es held by decedent and of all claims due and owing decedent at the time of death, and all promissory notes or other instruments in writing for the payment of money of which 1lecedent rlied possessed9 of whatsoever nature, with interest thereon, if any, giving the face value and estimated fair market value thereof, and if such estimated fair market value be less than the face value, it sets forth briefly the reasons for such depreciation as to each item; all moneys payable to the estate from life insurance polici'es carried by decedent; all annuity and endowment contracts the proceeds of which were payable upon the death of the decedent; and all the corporate stocks and dividends due thereon and unpaid as of the date of death, bonds and accrued interest thereon to the date of dece- dent's death and other investment securities owned by the decedent at the time of death, with the market value thereof at such time. .. f.-• In the case of securities of close or family corporations, the values reported are as far as possible substantiated by financial statements of the corporations, showing the assets and liabilities thereof as of the date of death. The schedule also sets forth the interest of decedent at the time of death in any co-partnership or business, and in support of the value of such interest there is annexed to said-schedule, financial statements showing the assets and liabilities of said co-partnership or business. A copy of the co-partnership agreement, (if oral, a statement setting forth the nature of the ·agreement) together with a statement setting forth the character of the business, its location, and such other facts pertaining· to the lmsiness as may be pertinent to a fair and just appraisal of the decedent's interest therein must be submitted. It should also set forth in itemized form, toge\her with the fair market value thereof, any other property owned or bequ~~}Eed_EY t~e decedent at the time of death. The Schedule C attached hereto and made part hereof sets forth a true answer to each inquiry contained therein and in the case of transfers ofproperty, real or personal, within two years of decedent's death, in contemplation of decedent's death, or intended to take effect in possession or enjoyment at or after death, said schedule sets forth the nature and value of such property, to whom transferred, the relationship of the transferees to the decedent, the proportionate share received by each transferee and t • . • all other facts of a pertinent nature regarding said transfers. In the case of transfers inteng~Q.tQ take effect in possession or enjoyment at or after death, there is also attached to the schedule a cony of the deed, trust agreement or other instrument creating the trust. Ther•~ is also set forth in said schedule a list of all property, real and personal, with its yalue, which passes at decedent's death by virtue of the exercise by decedent, either individually, or jointly with another, or any power of appoint- ment vested in decedent, either individually or jointly, by the 'will, i'deed, or other instrument of another, with a copy of the instrument creating s'uch power attached to .the schedule. That Schedule D attached hereto and made part hereof sets forth the names and addresses of all persons beneficially interested in this estate at the time of decedent's death, the nature of their res- pective interests, their relationship, if any, to the decedent, together with the ages at the time of decedent's death of all minors, annuitants and beneficiaries for life under decedent's Will. It also contains a statement showing which of the beneficiaries named in the decedent's will, if any, died prior to decedent, the dates of their death, their issue, andthe relationship of such issue to the beneficiary. That Schedule E attached hereto .and made a part hereof sets forth all property, real and per- sonal, owned by the decedent jointly with another or others, including intangible, standing in the name of the decedent and others, plus the date and place of record of instruments effecting the vestiture of real estate and the date of acquisition of personalty, plus the name, address and relationship, if any, of co-owners to the decedent. That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts and deductions claimed for and on behalf of this decedent's estate, including funeral expenses paid; family exemption, where applicable; costs of administration of this estate; counsel fees and fudiciary's commissions paid or to be paid; cost expended for burial trusts, tombstones or gravemarkers, and reli- gious services, in consequence of the death of the decedent; debts and claims owing and tmpaid at time of death; taxes accrued chargeable for period prior to decedent's death (except those allowed under Section 651 of the Inheritance and Estate Tax Act); together with a statement of collateral pledged for obliga- tions, if any. It is agreed that the fiduciary will present proof of said claimed obligations upon re- quest, that if the amount actually paid in settlement of any fee, commission or debt is less than the estimated amount claiming and allowed, that the same will be reported to the Register of Wills, and that the amount of tax assessed can be reassessed in accordance therewith. That the totals of the appropriate columns in Schedules "A", "B", "C", "E", and "F" as directed therein, have been carried forward and properly registered in the Summary. Subscribed and sworn to before me this ....................... , ........ . ........... ?.:..£.~ ... . ........... Januar..y. .................. 19':f..2 ...... . ...... ~~ ..................... . C~Jf2~r~'------- Mit-che-11---··Dr.i.v.r. ......... R. ....... D ......... 4 ................ -............. . . (Street NumbeT) Stanley Mains Justice of the Peace DISTRICT NO. 05-3 -05 Irw.in., ...... P.enns.y.l:v..ania ................... : ................................ . . (City or Town and State) -NOT~W COMMJSSIONi~PlijfSaffidavit make sure all blank spaces in the affidavit and schedules annexed are fm:SJeMONDAriHi JA~~l916 the word "None", and in case the assets include rare and unliS'terl securities, securities of clo~e or family corporations or an interest in any co-partnership or business, that the data and, statements required under the paragraph above relating to Schedule "B" are attached. Also make certain that column #1 in the "Summary" has been properly completed as above-directed. .. I .-. 1 RCC-3.4 (1-64) COiiMONWE':.\L TH OF PENNSYLVANIA DEPARTMENT OF REVENUE 'BUREAU OF COUNTY COLLECTIONS TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "A" REAL PROPERTY Real property in Pennsylvania, with statement of mortgage encumbrances upon each parcel at death of dece- dent. Where property held as joint tenant or tenancy by entireties, report on Schedule "E". Property held by the decedent as tenant in common with another or others, should be identified as to quantum of interest and the estimated value should be that of the decedent's interest only. The real property l"ocated In the Commonwealth of Pennsylvania should be ( 1) (2) (3) described by lot and block number, street and street number, together wl th DEPARTMENT a general description of the property, with a reference to the record of the ASSESSED VALUE VALUATION conveyance by which the decedent took title; If a farm state number of a-FOR YEAR OF ESTIMATED CAUTION cres; also statement of mortgage encumbrances upon each parcel at death DECEDENT'S MARKET VALUE (Do not write of decedent. Taxes, assessments, accrued Interest on mortgages, etc.,are DEATH In this space) to be listed on Schedule "F" and must not be deducted from this schedule. see Original Return ; Insert this total opposite "real property", Schedule "A" in the X X X X X "As Reported" column on the last page of this return. ,· . . RCC-35 COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "B" PERSONAL PROPERTY INSTRUCTIONS: This Schedule must disclose all tangible and intangible personal property owned individually by the decedent, at the time of his death. Property owned by the decedent jointly with another or others must be listed under Schedule "E". Intangible personal property, titled in the name of the decedent, but payable at death to another or others, including but not limited to P.O.D. u. S. Savings Bonds and tenta- tive trust accounts, must be listed, despite the fact that they are not of the administered estate. Tangible personal property should be listed first (e.g. jewelry,-wearing apparel, household goods, and furnishings, books, paintings, automobiles, boats, etc.) Intangible personal property, such as bonds, treasury certificates, cash on hand and in bank, stocks, mortgages, notes, together with accrued interest or dividends, salaries or wages, insurance pay- able to the estate or fiduciary in said capacity, partnership interests, interest in anyundistributed estate of or income from any property held in trust under the will or agreement of another, even though located outside of the State, at the time of death, should be listed in this schedule. Item No. ITEM List and describe fully UNIT VALUE ESTIMATED MARKEr VALUE DEPARTMENT VALUATION (Do not write in this space) NPOE Revocable Trust-Earl R. Byers, Sr~, Trustee, payable on death to Earl R. Byers, Jr., 2686.879 shares in Prevident Fund ~or Income, Inc., Fir~t Pe~~syl~ania B~nk, Philadelphia, Pa., @ $4.82 per share Establishea Octbber, 1969. Insert this total opposite "Personal Property", Schedule "B" in the "As Reported" column on the last page of this return• ' ,, ... ~4.82 X X . ' eq l~,ys-0·1h ().K ;?.~ 1 '/{ I~ 7J-a/ 7 t o-t-dJ. ;A COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX SCHEDULE "C" See Original RettiM:P'EllS RESIDENT DECEDENT (1) Did decedent, within two years of death, make any transfer of any material part of his estate, without receiving a valuable and adequate consideration therefor? (Answer yes or no) ___ _ (2) Did decedent, within two years of death, transfer property from himself to himself and another or others (including a spouse) in joint ownership? (Answer yes or no)----- (3) If the answer to (1) or (2) above is in the affirmative state: (a) Age of decedent at time of transfer------ (b) State of decedent's health at time of making the transfer. (Note 1). ic) Cause of decedent's death. (Note 1). (4) Did decedent, in his lifetime, make any transfer of property without receiving a valuable or adequate consideration therefor which was to take effect in possession or enjoyment at or after his death? (Answer yes or no) _____ _ (a) Was there any possibility that the property transferred might return to transferer or his estate or be subject to his power of disposition? (Answer yes or no) ____ _ (b) What was the transferee's age at time of decedent's death?----- (5) Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration therefor under which transferor expressly or impliedly reserves for his life or any period which does not in fact end before his death: (a) The possession or enjoyment of or the right to income from the property transferred? (Answer yes or no) ------ (b) The right to designate the persons who shall possess or enjoy the property transferred or income therefrom? (Answer yes or no) _____ _ (6) If the answer to (5) (b) above is in the affirmative, state whether the right was reserved in decedent alone or others _________________________________________ ~-------- (7) Did decedent in his lifetime make a transfer, the consideration for which was transferee's promise to pay income to or for the benefit of care of transferor? (Answer yes or no)------- (8) Did decedent, at any time, transfer property, the beneficial enjoyment of which was subject to change, because of a reserverl power to alter, amend, or revoke, or which could revert to rlecedent under terms of transfer or by operation of law? (Answer yes or no) ______ _ (9) If the answer to (8) above is in the affirmative, was the power to alter, amend, or revoke the inter- est of the beneficiary reserved in the decedent alone or the decedent and others? (Answer yes or no) _____ __ NOTE 1: The answers to these questions should be supported by affidavit by the attending physician as well as a copy of the death certificate. NOTE 2: If answer to any of the above questions is yes, set forth below a description of the property transferred, it's fair market value at date of death, dates of transfers and to whom transferred, with relationship of transferees to decedent, if any. Submit copy of any trust deed or instrument, if trans- fers are claimed to be non-taxable, also submit detailed statement of facts on which said claim is based. NOTE 3: List applicable property below in manner in which provided in Schedules A, B, or E. ITEM DESCRIPTION Insert this total opposite "Transfers", Schedule "C" in the "As Reported" column on the last page of this return. MARKET VALUE (Estimated) DEPT. VALUATION (Dept. Only) ·' . CCMMONWEi\LTH OF l'ENNSYLVi\NIA ' THi\N~IT!l TNHERITt\NCE TAX RFSIDENT DECEDENT SCHEDULE "E" JOINTLY OWNED PROPERTY nsrRrCTIOKS: This schedule must disclose all property, real and personal, owned by the decedent jointly with another or others, including intangibles, standing in the name of the decedent and others. List real estate first, as entireties, or joint tenants, giving brief description, as indicated tmder Schedule "A", plus the date and place of record of instrument effecting vestiture, but do not include entireties or out of state real estate value in estate valuation column. Personal property should be listed as in Schedule "B", plus date of acquisition, and the name, address and relationship (if any) of co-owners to the decedent. Description of Property, Date of Acquisition, Name I Unit Address and Relationship of Co-Owners, and Place ! Value of Record of Instrument, where Rea! Estate. !. See Original Return percentage Estate Share Valuation Insert this total opposite "Jointly Owned Property", Schedule "E" in the "As Reported" column on the last page of this return. DEPARTMENT VALUATION CAUTION-Do not Write In This Space. Value of Entire Property l Value of Decedent's Interest ( h • ' . RCC-37 (12-63) Cl'>Ml\IONWEALTH OF PENNSYYLANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT BENEFICIARIES AND ADDRESSES State full names and addresses of allcwho ave an interest, vested, contingent or other wise, in estate) Earl R. Bvers. Jr. 0 . 0 ' > SCHEDULE "0" BENEFICIARIES RELATIONSHIP SURVIVED (If step-children or DATE' INTEREST OF illegitimate children DECEDENT OF BENEFICIARY are involved, set STATE YES IN ESTATE forth this fact.) OR NO BIRTH Son Yes over 21 Sole Beneficiary . Deponent fUrther says that all the above-named beneficiaries are living at this time except below: NAME DATE OF DEATH RESIDENCE f''' I ~,, I ~ t ~n FEB \'"''' 1'" i. ! l t--~ l./ ~ 7 ,_ P'.} '' !l 07 R U :S S E ~ ;_ ~,f /~ ~ i t ~ 0 R E G I S T E ft 0 F V/ i L L S WA.Srl\NGTON CO., PA~ Will Administration ~ No. · Bt;tric}ealS3.l9.7J P.\1' THE :\lATTER O§~E1fEH~MENT OF THE ESTATE OF .EABL. R, .. 13XEJiS, .~li ... Deceased Late of No.rt:P. :?:t_r6l,[)~J:l~ 'l'c:>Vftl~:tl.JP. County of Was:tJ.iP:S:t()I1 _ Commonwealth of Pennsylvania REPORT AND APPRAISAL Thomas C. Jones 4o4 Union Bank Bldg. McKeesport, Pa. (Executor-Administrator must complete "As Reported" column #1.) 0 ..., '"0 :::0 ... ... (tl (tl 0 ~ ... a:. "' "' ::I 0 "' "' ..... ::I '"0 ..., (tl a:. ... ... 0 ~ "' :>< ~ '0 ~ (tl C"' ... ~ 0 ~ "0 1:%:1 (tl ... ,... "' '< ,... ~ ,... (tl Vl :s:::: '0 '0 =~ :ct :EJ :(t :::s :cT ,, =~ ................ w en en n n ?"' ?"' :::r n ~ > : :: • -- "* "* -(/) "* "* "* =~ :I\) ~ =~ ;\1\ :o :e -J '{)\ -E&-E&-(1) "* "* ~ -~ ~· ~: ~- en c:: ~ ~ > =:c -< > "' =:c..--. ctl,_. 5-----... ..... (tl c.. > "' t:l t't..-.._ 8"t--:l ... -----2. ::I r. c.. II ~ \ .. ., . ". I ) RCC-81 (2-64) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION NOTICE OF FILING OF APPRAISEMENT EARL R. BYERS, JR. (Executor ~~ IN YOUR REPLY PLEA8E REFER TO 38-188-1 In Re: Estate of _____ E_A_,;.R_L_R_._B-=YE~R..:..:S_.,~S=-=R~. __ _ __ __:.:W..:.:A:::::S~H~I~N.::::.G.-!::.T.::::.O.:.J.N ______ County -File No. 63-71 691 Dear Mr. Byers, You are hereby notified that the ~~~~~=lll~~~al appraisement in the estate of EARL R. : has been filed in the office of the Register of Wills qf 1?ASHINGTON County on February 3 , 19.12. Said appraisement reflects the following valuations: Real Estate __ ~--------------------- Personal Property __ ~1~2~,~9,5~0~·~7~64------ Transfers __________ ~----------~---- Total ____________ ~1~2~-~g~s~o~·~7~6 ____ __ 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 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 __ F_e_b_r_,;.u_a_,;.r~y~3~,~1~9~7~2~--Signed Title DATE OF DEATH: June 21, 1971 Note: This is not a bill. j-· RCC-39 (5-68) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUMMARY Estate of BYERS (Last Name) EARJ, (First Name) R, , SR, (Initial) DATE OF DEATH 6-2] -:& 71 FILE NO. 63-71-691 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: __ F...::.e-=-b-=-r-=u-=a-=-ryJ.__-=-3-L, --'1=-=-9 7.=...:2=---~~T*PRAlSE~ REPORT OF THE REGISTER OF WILLS I, the undersigned duly elected Register of Wills in and for County, Pennsylvania, do respect- fully rep.ort 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 or lesser amount represents the sum allowed as a deduction. Dated:------------~ REGISTER OF WILLS 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 VALUE AS REPORTED VALUE AS APPRAISED $ $. _____ ---!!---- 12,950 76 annuities . . . . . . . . . . . . . . . . . . . $-------1-- EST ATE TAX ASSESSMENTS $ _________ .L__ FOR USE OF REGISTER ONLY Taxon $ _________ --1-- Tax on $ -----------1-~ Taxon$-----------1--- Taxon $ _________ --1-- Taxon$ ________ ~--~--- 2% 6% 5% 10% 15% COMPUTATION OF TAX $ $ $ $ $ VALUE AS REAPPRAISED $ ____________ ~--- Exemptions========l== Total Estate _______ --1--- TOTAL TAX * $ (*) As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. Less tax previously paid $=======9F== BALANCE $---------+--- Less 5% of tax if paid within 3 months after death $·======== BALANCE OF INHERITANCE TAX DUE $ ------+-- Add interest at rate of 6% from ______ to _______ _ AMOUNT OF ESTATE TAX ASSESSED $------------1--- Estate tax paid $ ______ ---J _ ___,. BALANCE DUE Add interest at rate of 6% from ----------~0------ $----------~--- $-----------4--- TOTAL TAX BALANCE $ -------t-- PAID $ __________ _L __ _ 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 . EARL R. BYERS , SR •. Deceased Late of .. . . . NORTH ~IJ:'MI3A~. 'I,'"Wr •. County of ... .... . WA~I:UNG'l'QN Commonwealth of Pennsylvania REPORT AND APPRAISAL T ./ .I ... Funn ~CC-2 .. " ' .... n\:PAR.TM~!T OF REVENUE COMMONWEALTH OF PENNSYLVANIA DATE .... .:f..~.QXU.~r..Y. .... J. ... , ....... l.Q.7,Z .... . •, JVOREAU OF COUNTY COLLECTIONS HARRISBURG, PENNA. J 7 1 2 7 RESIDENT INHERITANCE TAX COUNTY ,,{AS..H..l.NGT.Q.N ..................................... . APPRAISEMENT FILE NO ... 6 .. 3 .. ::.7.1.:: .. 6.91 ......................................... . Whereas, ........................ ~AR~ .... ~ .. ~ ...... ~.Y~N.?. .. L ... ~.~.· ................................................... late of .............. ~g.~~~ ..... ~.~~lJ..~.~ ................................... . in the County of ........................... W.AS..HIN.G.TQN ............................................................... Commonwealth of Pennsylvania, having died on the .......................... ~.l..~.t. .................................................. day of ............. J .. ~P.:.~............... ................................ 19 .. .?..?.., seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, ................................. P..QN.l..NJ.G ..... R.! ...... P..~.MA:RJ.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 transfer inheritance taxes at the lawful collateral rate on any such future interest. Unit Appraisement Description of Asset Values Made for Inheritance Tax Purposes SUP 'PT .F.MEN'T' AT $ .. PRR .~ CYt\T AT • SEE COPY OF SCHEDUlE "Bn ATTACHED TO APPRAISEMENT_ 1?. QCi( 7(. Having been duly swo.rn accQrding to law, I do hereby ~Y that the above appraisement is made in con- formity with law on this ............. \., .. :1...~ ............ day of ..................... ~~~~...A"/-'·~...................... .. 19 .Z~ ......................... ~/ ............................. ~: ..... ppraiser ....................................................................................................... . . . . . . . . . . . . . . .................................. ................... k_)~;~·"''' ............ ..... ....... , Penna . ~YA$.BJNQ'r.QN ....... . County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of EARL R. BYERS SR. ························································'························ .. ···•••• ................ .. Deceased. Late of NORTH STRABANE Date .of Death, ........... 9.::.7.:1.:.-:::.?J ................................ .. Appraisemel!t Docket Vol., .............. 3..8 ................................ . Page, ... .l.$..$.~J ................ No ..... §.~.~.7..!.~ .. §.~;1 .... .. Filed in Register's Office, ..... F..'.~P.! ....... 3. ........ ~19.7.7. Amount of tax dtte, $ .................................................................... . ·,, .. DEPARTMENT OF REVENUE Received, Examined and Approved, Wrote abo.ut Appra.isement, t' Appeal j1'(Jm Appraisement, ,. Entered and charged, ·~ ,~' OFFICE OF THE REGISTER OF WILLS oF Washj ngton AND AGENT OF THE COMMONWKAL ESTATt:: OF ar . E 1 R R DATE OF FILING APPRAISEMENT STATEMENT OF DEBTS AND DEDUCTIONS DEDUCTIONS ALLOWED IN J THE SUM OF . . . . . . . . . . . . $ .i.. . .ZcL.l::::!.~ yers, r., L.ATE OF or ra ane N th St b owns h1 p ' . -' NQvemb~;c 4, l2:ZJcAT5 OP DEATH rlllD~ 2J, J~~J ~n NO. OF VOUCHIO" NAME OF PAYEE REMARKS AMOUNT Julv 7 Rea:ister of Wills Probate and_Le_t_t.F!l"~ 11"'1 l~n .Tnl v 1? Observer-Renorter Advertising: Le_t_t_ar_s 1 J I :on Julv 27 Washington County Reports Advertising Letters 1L 00 .Tn1 v ?R Cn1nmhia Gas Comnanv Gas Rill ~ IRn Julv 29 Washington Hospital Extended Care Facili t_y_ ~7 l~o Julv 29 West Penn Power Company Electric Bill ~ 173 July 29 Bell Telephone Co. of Pa. Telephone Bill 11 79 .Tulv ?Q Readers Digest Bill for Books ~ IR7. Julv 29 Washington Hospital Final Bill 1 o4 Julv 29 Piatt Funeral Home Funeral lu9'3 lso Aug. 27 Columbia Gas Company Gas Bill 2 60 -. . . Anu ~n David Bvers Care. reoair_1 maintenance April, May, June & July of residential oropertv ~22 00 Sent h. West Penn Power Company Electric Bill 12 13 c::ta,..,T II Rt"'Jll Telt~mhnn~ Co L-of Pa. Telephone Bill Q !J.6 Sent 6 Josenh A. Kern, Collector 1971 School Tax less $44.2h. 129 23. Sent 20 Anthonv L. Collaizo Appraisal of Real __E_s tate ?C:: Inn Sent 22 Columbia Gas Comnanv Gas Bill ? I I(). Sent ~0 David Evers Care of Property-August-Sen1 182 00 I Oct '30 Columbia Gas Company Gas Bill h 177 . Dec. 21 Thomas c. Jones Advance-Attornex' s Fee 100 00 19 '2 ~ Jan Bell Telephone Co. of Pa. Final Tele_n_hone Bill 7 ll7 Jan 3 West Penn Power Company Final Electric Bill 13 ~5 Mar. Q "'· • 1 1 1\lf a,...~ n 1"\ · A 0'~ 1"'1 t. I_r-l"""' .,...; +-n r..,. _fJl_n.., _D_n .......,.,. "' +-k ... ,.. '"'I'\ Pa. Deed-Transfer Stam..Q 135 PO l.)l {.) Thomas C.; Jones Balance-Attorney's Fee 1200 00 COMMONWEALTH OF PENNSYLVANIA }as: .:5, ?¥.13' COUNTY OF All~~henJ: Executor, I, Ear-R. Eyers, Jr., HEREBY CERTIFY, THAT. TO THE BEeT OF MY KNOWLEDGE AND BELIEF, THE FOREGOING 18 A JUE AND TRU-E 8fATEMENT OF DE.BTS, FUNERAL EXPENSES AND EXPENSES 01" ADMINISTRATION SUBMITTED TO THE ESTATE OF arl R. Byers, Sr. • DECEASED. AS DEDUCTIONS P'OR INHERITANCE TAX PURPOSES. C:.Dt2~~ SWORN AND SUBSCRIBED BEFORE :.E THIS i,?J ff DAY OP' (L, 5.) , J..a,nuarv .-/7 ~ )<;;l/L?/!U~w I/..--/~ A.// rt.C~ / PATRICIA A. 1\EYhULI.t:;, N~ t'Ut:SLil. McKEESPORT, ALU:.GHt: a CUUI"i 1 MY COMMISSION EXPIRES SEN. 14, 1974 Member, Pennsylvania Association of Notaries .'> "" " , ... -~, tuo-._~ I-• t ·"It .. .~~ ..... -a < .......... _,(! (' t~~~; ·' -·· ............ ./ ' ; ... ' .::r c:::> :c n::::: ·U::· 1'::'-.! -~ -· oct.: -:I M .r-... ,· ., <' ( (f) <.X: 0 _j a.. ~~~ _j .~ ..... -~ <"..;) -!''::;.[ ::;i.o• c ·' :::~ lJ,_ ~"!: C) <:::· ·--' . ' c.:: _t--•' -·-' U.J L~ LJj r-z (/) {)) •A ::r: "' :::> 0 r.f) a:: LL.I < c..:: ?.;: -...... -.................... ~--· ................. ~ '· ; ' r ,· l . ,i ........ ; ' : <1 ~ " (" ' .. I ,., ' -. , .. ~ i ' ,, ( ' } ' I· " ' I ', f ' ' •-'· --·-.. < • ~ • t . ..l. ,I ,. . .... '' -.... "'~· .... -'"' t f 10•50 + 14•00 + 14•00 + 5•86 + 37•50 + 5. 7 3 + 11-7 9 + 3•87 + 1•04 + 1,.4 9 3. 50 + 2•60 + 322•00 + 12•13 + 9•46 + 129•23 + 25·0'0 + 2•46 + 182•00 + 4. 77 + 100•00 + 7•47 + 1 3. 4 5 + 135•00 + 1,.200·00 + 3,.743•36 * I -- 12)950.76 1~950.765 12)950.76T l ::) 5 ~ C .C 0 l 3, S : ~ .C 0 S li.L4'L2J\8 z 7) 9 ~.. 2 J~ 3 s Z 7, g : 2 .'; 0 T N<? 17373 CLERK OF ORPHANS' COURT DIVISION RCC-822 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG, PA. 171.27 ,, ..,..., ~-~.~~~ .......... ~_...-~---~'--..._ Mr. Russell Marino Register c£ Wills Washington County Court House Washington, Pennsylvania 15301 a--· ~·. ~ ~ -t.