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Home My WebLink AboutOC1971-0707 - ESTATE OF D'ANDREA" -~ 3 -11-10 7 J Ftrrr COMMONW~ALTH OF PENNSYLVANt.~,1 P.UFt{ 1Yto ~ .. <=" DEPARTMENT OF REVENUE 'N' r co~ u tF R·c C•43 (5-65) HARRISBURG /t t.LtcT/{ffllvs ·-AY Jj J __ 43 PH Jl.u 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 . I we herewith submit the following report: NAME OF REPORTING FINANCIAL INSTITUTION Uello4l National Bank & 'l'rust Co., Donora Ottiee fo Ofo ADDRESS 501 1'-tcKean Avenue. Donora. Pa. l$033 , _ QylV ACCOUNT NO. OF JOINT, <:T~ · • . t .n.6"" ..,.l'l6.6f-' I/ (DfiP TRUST OR INVESTMENT DEPOSIT_·~_•m_-_gs_a._c~_"---'-,_ ... "_"_;;~ ______ IJ_. NAMES ON ACCOUNT F;rtmk D'Andrea or J.1rs, R. Katherine t4arran OR INVESTMENT------'----------------- ADDRESS _________________________ ll ____ 6_B_r_adf ____ o_rd ____ AU_:_e~y~•-D_on_o_r~a,~• _Pa_. ____ l~_~o_3_3 ________ __ DATE OF DEATH April l3, '1971 SURVIVING DEPOSITOR, BENEFICIARY OR INVESTOR a. Katherine Man-an --~--------------- ADDRESS __________________ U~6~-_B~ra_df~o~rd~Al~·=l~ey~·~-~Do~oo=r~a~·~P~a~·~l~~=-~3)~--- RELATIONSHIP TO DECEDENT Daughter DATE DEPOSIT OR INVESTMEN---T--------------- WAS ESTABLISHED february ll, 1964 BALANCE, INCLUDING INTEREST DUE, AT DATE OF DEATH $_$=2=2:.&-:t02:::· :..~..7~,6:.~.7 ___________ ,_ 01; :<,o.2 7, '1 :-/IC>/ J ,f!/ 11~1/lo!J,it~ ((o.!J j%; {1Ld) /tc;,£?3 = ..]3, oJf ('1-13-71) Signature TITLE Assistant Manager \ . .j;.. ... :~.' RCC-13411-69) COMMO,NWEAL T'H OF PENNSYLVANIA @EPARTMENT Or REVf.~E, BUREAI,J OF COUNH COLLECTIONS / INHERITANCE TAX DIVISION TO: MRS R.KA'l'HElUR MADAN 11' BiADFORB AI.I.EY, OFFICIAL NOTICE OF INHERITANCE TAX APPRAISEMENT AND ASSESSMENT OF ASSETS NOT_SUBJECT TO ADMINISTRATION / • Date: __ _,M~&J>lf. _.1u..O~.t-,.,t...;19~'1.r:..t1----- County --1l~tA~SiKii:I:ID~IDrtTOYJN~---~-- County File No.---------- 0 3 -71--76 •7 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.Held Sa~CCO\mt #oS-2266.; held h~ ' the Mii.WN NAT:XONAL BANK 1c 'i!BUST COMPANY1DQNORA OFFICE,DONORA! SYLVANIA. In the names _- of FRANK D'ANBRE~A• OR MRS;,i.K.MURINE MAftBAN. Opened February 11 11964. Balance ae. of date of death,$22027.67 appraised by the Commonwealth, as of the date of death, at $ 2'JIJ27.67 50 %of this amount is taxable at the rate of 6 % DATE OF ASSESSMENT TAXABLE AMOUNT LESS: ALLOWED DEBTS NET TAXABLE AMOUNT AMOUNT OF TAX DUE D If you pay the above amount within three (3) months of the date of death of the decedent, or on or before July 1), 19 71· you may deduct a discount of 5% of the amount of tax due, or 0 This tax became delinquent, fif.teen (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 dote additional' interest is due at the rot~ of 6% per annum until paid TOTAL AMOUNT DUE ORIGINAL ASSESSMENT $ -1 1 D.tJ,84.---- 66Q.SJ ---: 3-.3-.Q4----- $ 660.83 AMENDED ASSESSMENT $-r &013. r<J ~ ~ sr<l. ?'I . -' 419~1? . I APPRAISED BY: ..:£-(,,a_.,,,'<'._te-.? ;i~-f\ 7J. b. ASSESSED BY: _____________ _ (Inheritance Tax Appraiser) · (Agent for the Commonwealth) INSTRU~JION.S TO TAXPAYERS Make checks or money orders payable to: To insure proper credit to your account this Official Notice must accompany your payment. Moil or bring it to: "R~Ii ' ! , • ' .. \~'t-~ AGENT HJR TtlE J COURT liO_v_ WASHINGTON, .PENNA. L "'"' If you have aiready paid this tax to an executor, administrator, attorney or other. personal representative of .the decedent for forwarding to the Commonwealth,. list below the date paid, n'ame and address of t·he person to whom. you mad'b pay~nt, their official title and the amount.··. . · ... · .· :·.... -~-.... '.": ~·.·· .. ~. : .. ·. · ! . ' . ,, . . . ' ' l. Date Paid Name and Address of Payee . .. :.Amo:Unt 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 .itemi_ze the payments below, execute the affidavit, and return this notice. The Register of Wills will examine the debt~ 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 paid 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 I _· ' ·- ' TOTAL·$. (attach separate sheet if required) COMMONWEALTH OF PENNSYLVANIA) SS: COUNTY OF: _______ _ I, hereby certify that the f~regoing 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 here·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 Taxpayer REPORT OF REGISTER OF WILLS I, the undersigned, duly elected Register of Wills in and for the above county, do respectfully report that I have allowed deductions listed above in the total amount of$--------.. Date of Approval: ______________ _ Register of Wills ... , ' ., ... (_II. Jf 1• ~:!already paid this tax to an executor, administrator, attorney or, oth~r personal representati~ ,Of.·tbt detf'~ forforwarding to the Commonwealth, list below the date paid, name ·and oddre!s·~oLtlut persoa.to whOftl you mode ~payme~t, their official title and the amount. . .;. --, · ., : · ~ . , 1 ·, . Qgte Paid Nome and Address of Poree Official Title Amount Paid . {..,. .. I ~ 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 , .:.l .... ~"ch expenditures meet all of the three following tests, it is recommended that you itemize t~e ,paymefjts bolow, execute the affidavit, _and return this notice. The Register of Wil.ls will examine the debts claimed an;d al~ ;: ' those which he determines to be proper. The tax will then be recomputed and you will receive on amended assessment of tax. I THE THREE TESTS WHICH MUST BE MET ARE THAT: ·. • . ' 1 ~~You were per~onally legally responsible for these debts, and ; ' ''2 ~You actually paid these debts out of the account or property described above and can furnish proof of such payment, if required, and 3 · These same debts ore not also claimed, for tax purposes, by on 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 6/1/71 "':harleroi-Monessen Out-patient service $32.00 Hosnital 6/28/71 "':harleroi-Mores sen Balance due on Medicare Part B 7.68 Hosnita.l •I29/71 Mon Vallev Memori.a:l Headstone $355.00 Park ... 4171 DPRiPnz!"l FnnPral Horn P. CornnlP.tP. Fnn@ral 2200 00 ' TOTAL $ 2594.68 (attach separate sheet if requ ~red) COMMONWEALTH OF PENNSYLVANIA) SS: COUNTY OF: Washir~tup I, R. Katherine Marran hereby certify that the foregoing is a just and true statement of fun~rol expenses and other debts of the decedent, Frank. D'.Andrea , for which I was legally r~sponsible 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 purpose-s. J N AND SUBSCRIBED BEFORE ME THIS 8th DAY OF _/} '-j_/ ~ ) 1 -' Signature of T axpoyer -C --.l~E-' I -149 7 1. /t'_._JGzr:~--~ <.-.:. "' J.:.~/v~-.. ~ / ~ { ~~ ( ~-I~ '-./ (v~i/\fi. <+<---y Copun. iJqnr-es: F e5. 10,~ 73 REPORT OF REGISTER OF WILLS I, the undersigned, duly elected Register of Wills in and for the above county, do respectfully report that I have allowed deductions listed above in the total amount of$ --------• Date of Approval: ______________ _ Register of Wills .;:. .. . Form RCC-2 " ". "" ~ Cf>MMONWEALTH OF PENNSYLVANIA DATE July 12 1971 I ...................................................... '-... ............................................. bEPARTMENT OF REVENUE RESIDENT INHERITANCE TAX WASHING'DN pUREAU OF COUNTY COLLECTIONS COUNTY ................................................................................................ ' HARRISBURG, PENNA. 17127 APPRAISEMENT FILE NO ... ~ .. ~.:::: . .?. .. ~.:::: . .?..?..?... ............................................. I Whereas, .............................. f..RANK ..... P. ... ~.A.NP..R.~.A. ............................................................ late of ........................... P..9~9..~ .......................................................... in the County of ................................................ ~~A.~.!.!:~.~.9.~.9.~ ............................................... Commonwealth of Pennsylvania, having died on the ................................ J .. ~.t..h .............................................. day of ................... A.:.P.E.~.~ ....................................... 71 19 ............ , seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore, I, FRANCES LEO an appraiser duly appointed according to law, ...................................................................................................................................... , having been designated to make a fair and conscionable appraisement of the said estate, and to assess and fix the cash value of all annuities and life estates growing out of said estate, hereby file the following appraisement: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral heirs of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such future interest. Unit Appraisement Description of Asset Values Made for Inheritance Tax Purposes $ Jt. Held Savings Account #65-22665 held in the HELL ON NATIONAL BANK f1 TRUST COHPANY, DONORA OFFICE, DONORA, PENNSYLVANIA. In the names of FRANK D'ANDREA OR HRS. R. KATHERINE MARRAN. Oper ed 2-11-64. Balance as of date of death, $22,027.67 !.'~. ; ·, .• -- Having been duly sworn according to law, I do hl:lreby certif~ that the above appraisement is made in con- formity with law on this .......... !<2~ day of ~~ ~ ~~9 ?.~ : Appraiser ................................................................................................ ....... ......................................................... W (Number and Street) Penna. .................................................. ~~···"''"'''""'"""''"'''''' (Post fllee) \vASHINGTON County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of FRANK D'ANDREA Deceased. Late of DONORA Date of Death, ................. 4.:-.J.:}:::..?J ..................................... . Appraiseme11t Docket Vol. . ' 0 •••••••••••••••••••••••••••••••••••••••••••••••••••• Page, No 63-71-707 . ················································ Filed in Register's Office, .... .J..Y.:.lY ... J.? ...... 19 .... ..7J Amcunt of tax dtte, $ .................................................................... . DEPARTMENT OF REVENUE Received, Examined and Approved, Wrote abo,ut Appra-isement, Appeal f1'om Appraisement, Entered and charged, • , .. y RCC-134 (1G-75) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU •oF COUNTY COLLECTIONS ,INHERITANCE TAX DIVISION " TO: Joseph D'Andrea 726 Chess Street Bridgevjlle, Penna. OFFICIAL NOTICE OF INHERITANCE TAX APPRAISEMENT AND ASSESSMENT OF ASSETS NOT SUBJECT TO ADMINISTRATION We have received notice that, as a result of the. death of Frank D'Andrea (Muse) on September 4 19_6_9, you came into ownership of certain property through right of survivorship, which was formerly owned by the decedent. · Under the Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania such transfers are taxahle and the liabi.lity 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 • Held U.S • Series E. Savings Bond~, held in the names of Frank D'Andrea or Joseph D'Andrea. A $1000.00 Bond purchased on 8-61. Value as of date of death, $1,013.60. appraised by the Commonwealth, as of the date of death, at$ 1,013.60 100 % of this amount is taxable at the rate of 6 % ORIGINAL ASSESSMENT AMENDED ASSESSMENT DATE OF ASSESSMENT TAXABLE AMOUNT LE-SS: ALLOWED DEBTS NET TAXABLE AMOUNT AMOUNT OF TAX DUE If you pay the above amount within three (3) months of the date of death of the decedent, or on or before _____ _ -----19--, you may deduct a discount of 5% of the amount of tax due, or This tax became delinquent nine (9) months after death (one year if·death occurred prior to December 22, 1965 and fifteen months if death occurred on or after December 22, 1965 but prior to June 17, 1971) and in addition to the tax, statutory interest at the rate of 6% of the tax per annum is also due as of * Dec. 4 19 · 70f in the amount of to June 25, 1976 *If the tax is not paid by the above date additional interest is due at the rate of 6% per annum unti I paid $ 1 t 013. 60:! $ _ ___,. _____ _ 60.82 20.28 81.10 $ _______ _ -.'?/TOTAL AMOUN~UE $ APPRAISED BY:*~~ .~SSE SSED BY:_-:-:------:----:---:-----:-:-:-------- (Inheritance Tax Appraiser)~~~((. (Agent for the Commonwealth) INSTRUCTIONS TO TAXPAYERS Make checks or money orders payable to: To insure proper credit to your account !4 b~-J1/v1/ this Official Notice must accompany ~ / ~-.. ___ your poyment. Moil or bring it to' ~ tJ ~ B /' Harvey Stuart, Agent ~ .dlt/ Washington County Court House ,:IC/ ~ C I' ''lashington, Penna. 15301 E e-/ /eX-J () · NOTE: Any party in interest who is aggrieved by this notice may object thereto within sixty days after receipt of said notice as provided by Section 1001 of the Inheritance and Estate Tax Act of 1961,72 P.S-2485-1001. ORIGINAL -DELIVER TO THE TRANSFEREE 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 paid, name and address of the person to whom you made payment, their official title and the amount. Date Paid Name and Address of Payee -· "\ r , ..., . (' . ~ . . '. ") Official Title Amount Paid Under certain circumstances, if, after the date of death of the decedent, you personally paid funeral expenses or o.ther just debts of the decedent, with funds derived from the property herein taxed, such amounts expended by you may· qua~t.f1 ,as' dedfJctio~s .a19ainst ,t,h~ 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 iter:nize the payments below, execute the affidavit, and return this notice. The Register of Wills will examine the debts claim·ed~a~d a·lfciw' 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: ~ : T r; • ::; J •_ r ~ !"~ t l.r J • :,"' i 1. Yo.u .were personally legqlly re~pon~.ib!~.,(or t~ese d~9ts, anp '• ... ./ ,[;.•li•.J. , • ._.:..,.),. .1U ~.f.J.o r .. _ . r ,. .: .... v' . ~ r I J f .. -t " ~ 1 . c ->· r. ' . '). .-, r " .. r "' ' I f { ') 2. You actually paid these debts bnd'ca~n f~r~·ish p·r~of'~f'such payit{en't; if"~equired, ~nd }' (J 3. These same debts are not also claimed, for tax purposes, by an executor, administrator or other personal representative of the decedent horfdfing ~he administration of the general estate of the decedent or any other transferee. ;,., SCHEDUlE OF DEBTS Date Paid Name of Payee Description of Oblioation )r ,.... r· r . -; .. . , 0 ·:-:. ~ .:10 ~-. ' . .~ ~~J -:r-') , .. TOTA~:t t ~ •.. (attach separate sheet if required) COMMONWEALTH OF PENNSYLVANIA) SS: COUNTY OF _______ ,) ~ Amount Paid $ 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 futher certify, that to the best of my knowledge and belief, these same debts wi II not be claimed by any other person, for inheritance tax purposes. SWORN AND SUBSCRIBED BEFORE ME THIS---DAY OF 19 __ . Signature of Taxpayer ... "") .,\ _.. .. r") ..... ' J u ... ' I, the undersigned, duly elected Register of:·WUisrin apd. for,the pbo .. v~ coont.r,,~do respectfully report that I have allowed deductions listed above in the total amount of $ . Date of Approval: ______________ _ Register of Wills ·_[ '.' 1 i. i RCC-4 74) • • ' • ,1• COMMONWEALTH OF PENNSYLV I! :I ., . NO. F12306 BIGBrr·ONB tad 10/100•••••• ..................................... . RECEIVED _______________________________________ dollors : JOI-'-J)tAttdrea.-Pa-*•4_ Oat Ind. Liabt representing Pennsylvania Inheritance or I 'l!iiJHI '#.,...a Estate Tax due from the following estate: i From: ________________________________________________ l~l 1·- 1 116 Cheea Street ·' Address ___________________ --1 I' 2% Tax on $--:--------$ ________ _ l.i I, $ 1,.013.60 60.82 6% Tax on File No. ________ Date of De 15% Tax on $ _________ $ _________ ,t:ll Jwe u. 1916 Dote of Payment ________________ ~ %Tax on $ _________ $ __________ 111 Prank Dt..._ Nome of Decedent ------------------1 County ___ Y._._t_h_i_D-=gt=---·_o_ll ___ -=~--:::::----; Remarks: ttJ.-1, ~.I I ~ ...... ' ' ~ ...... -.... .I ., '· ·\ l ~\ ~· " ;... • ~ 1\ II . ~ .. \,_t ... :1:</ p v rn ~ [p [L ~ @ & v rn: .. ·~:+E A.L ~y Estate Tax, Act of May 7, 1927 TOTAL TAX CREDIT Less five percentum of tax if paid within three months after dote of death 'ijus interest at ~?t) -_ % froDa•c•ea------to · NOTE: This Triplicate Receipt Ia be retained~i~~-au~~~~~.'~ ~ I. . ' " . ' 1 , ~ , .. Received by NOTE: In accepting the transfer inheritance tax on future estot,es,~·prior to the death of" tenant or tenant for years, OS evidenced by this receipt, it is .understood that the" Commonwealth $ ________ _ $ ________ _ $ 20.28 I I I i $ .I 81.10 I I not be precluded or prevented from hereafter assessing additional inheritance tax at the death of th life tenant or tenant for years whenever it appears that such additional tax may be legally due and-L-=~I....!bfi!.,.L.lol,...:.l...&.l(I--;_~:!.,-/-~~-==::.._:_~~=:::..::...~..._IHI collectible for reason whatsoever. '