HomeMy WebLinkAboutOC1971-0818 - ESTATE OF KOVAL...i·~
•COMMONWEALTHOF'PENNSYLVANIA,,F,f¢f!-71 -2?/Y
DEPARTMENT OF REVENUE "(I"lu ~j :ll?t,1U ,,-;
HARRISBURG "J"r C>')t,,_'~eLL ('tOftS
RCC-43 (4-69)
July 23,1971
J
NOTE:TO BE SUBMITTED IN TRIPLICATE
Pennsylvania Department of Revenue
Bureau of County Collections
26 S.4th Street
~brrisburg,Pennsylvania
Dear Sir:
Pursuant to Section 742,Pennsylvania Inheritance and Estate Tax Act of 1961,
we herewith submit the following report:
NAME OF REPORTING
FINANCIAL INSTITUTION Western Penna.'Nat tlBank
ADDRESS Fourth &Main St.,'fijonongabela,.Fa..J$063
ACCOUNT NO.OF JOINT,•
TRUST OR INVESTMENT DEPOSIT Sav:mgs Account 11004 001640 4
NAMES ON ACCOUNT Joseph or Katherine K 'alORINVESTMENTO~
DECEASED JOINT DEPOSITOR,Katherine KovalTRUSTEEORINVESTOR ____
ADDRESSANDCOUNTY _
DATE OF DEATH 7-20...71
SURVIVING DEPOSITOR,
BENEFICIARY OR INVESTOR Joseph Koval--~--------------
ADDRESS But_f_,_Alle__Y',_Mo_n_on_ga_h_e_l_~,_P_a._,_1$_06_3 _
TITLE
Manager
SonRELATIONSHIPTODECEDENTDATEDEPOSITORINVESTMEN-T---------------
WAS ESTABLISHED ---=1:=1-6-=6=::!L---'---,.C/-__
BALANCE,INCLUDING INTEREST
DUE,AT DATE OF DEATH $.J;l"IJ.LA:1iC-------::;llC-.----1(..,L---
I ~l'~..;.&I tJ"r ,l ::...J oS,;;~
or ~~J()X.3o~"'·~G_:_/%,3;).
'>/()J('":l/%'JI 7;>.~~,2
Date:.._--:A:.:.u:::=Jgca;u::.;s=-t=--.:3:::...L'-=1::.:9~;7:...::1=--_
County __~W..:::a:..::s..:::h:.::i:.:.n::s;g;L;t:...:o:..:n.::..-_
RCC-134 (1-69)
COMMONWEALTH OF PENNSYLVANIA
DEPAF2.TMENT OF REVENUE
BUREAU o'F COUNTY COLLECTIONS
INHERITANCE TAX OlVISION--•.-
TO:~OSEPH KOVAL
CUFF ALLEY
...OFFICIAL NOTICE OP INH ERITANCE TAX
APPRAISEMENT AND ASSESSMENT OF
ASSETS NOT SUBJECT TO ADMINISTRATION
_~M_ON~0~N.I.lWG:.LIiAiU:HE=L_AA.t'-..A..P~ENNu..=S~Y_LV~A=N=I:.:.llA"---15063 County File No._-.--_
Bureau File No.b3 -1/-0'1 (J
We have received notice that,~~XXXXXXXXXX:xxXXXXXXXXXXXXXXXXXXXXX
on July 20 19 71 ,you came into ownersh ip of certain property throughXKiiK«fX~OOlnOOXK
XDC~~Dn"ltgMx ttansfer from,KJ\.THERlNE KOVAL,dece4s~d.tLate of Monongahela)
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 tox due is imposed upon you,as transferee.
The property on which tax is hereby assessed consists of:Jt.Held Savings Account #004 001640 4
held jnt the 'WESTERN PENNSYLVANIA NATIONAL BANK,HONONGAHELA,OFFICE,
MONONGAHEI,A.,PENNSYI.VANTA.In the names of .JOSEPH or KATHERINE KOVAL.
Opened,11-6-61.Balance as of date of death,$610.52.
appraised by the Commonwealth,as of the date of death,at $_~6=1~0..L•.l:!5~2~__-
50 %of this amount is taxable at the rate of 6 %
ORIGINAL ASSESSMENT AMENDED ASSESSMENT
DATE OF ASSESSMENT
TAXABLE AMOUNT
LESS:ALLOWED DEBTS
NET TAXABLE AMOUNT
AMOUNT OF TAX DUE
D If you pay the above amount within three (3)months
of the date of death of the decedentt or on or
before Oct.20 19 71 ,you may deduct a
discount of 5%of the amount of tax due,or
D This tax became delinquent,fifteen (15)months
after the date of death and,in addition to the
tax,statutory interest at the rate of 6%of the
tax per annum is also due as of *_
19__in the amount of
*1£the tax is not paid by the above date additional
interest is due at the rate of 6%per annum until
paid
$_---::..30.::..:5:..,.:.:...::2:..:;6 _
18.32
.92
$---------
TOTAL AMOUNT DUE $~$=============
APPRAISED ~4-C"/~ASSESSED 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
this Official Notice must accompany
your payment.Mail or bring it to:
AGENT FOR THE COMtwvN .
COURT HOUSE
WASHINGTON,PENNA,15301
If you have already pald'th'is"'tax to an executor,administrator,attorney or other personal representative of the
decedent for forwarding to the Commonwealth,list below the date paid,I\Ome did address of the person to whom
you made payment,their official title and the amount.•.,___
Date Paid Name and Address of Payee Official Title Amount Paid
SS:
Under certain circumstances,if,after the date of death of the decedent,you personally paid funeral expenses
or other just debts of the decedent,with funds derived from the property herein taxed,such amounts expended
by you may qualify as deductions against the gross value of the property in the computation of tax due.If any
such expenditures meet all of the three following tests,it is recommended that you itemize the payments below,
execute the affidavit,and return this notice.The Register of Wills will examine the debts claimed and allow
those which he determines to be proper.The tax will then be recomputed and you will receive an amended
assessment of tax.
THE THREE TESTS WHICH MUST BE MET ARE THAT:
1-You were personally 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
TOTAL $
(attach separate sheet .f requ Ired)
COMMONWEALTH OF PENNSYLVANIA)
COUNTY OF:_
I,hereby certify that the foregoing is a just and true statement of
funeral expenses and other debts of the decedent,_,for which I
was legally responsible and which I did payout of the property herein taxed.I further certify,that to the
best of my knowledge and belief,these same debts will not be claimed by any other person,for inheritance
tax purposes.
SWORN AND SUBSCRIBED BEFORE ME THIS DAY OF
19_.
Signature of 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
•,.,rII Ol~',~,''\'(L II Ar,Ii,
:._':\I ~j ,'1\FN r 0F f'::Vt·:.'It:.~
~IAR".ISPL!RG
PennsyIvan I a DerJ(!l ';T1f:11 t of RcVt'"JC
Bureau of County Col :r:cf'QrIS
26 S.4th Street
Harrisburg,Pennsyl'loi.:O
Drar Sir.
PursUaD'to Section 742~Pennsyl'ionia Inheritance and Estate Tax Act .of 1961,
we herewith submit th':fOIlowil19 report·
NAME OF REPORTINGFINANCIALINSTITUT!Dr!__'_;e_s_te_r_n_:·_\e_nn_a_._t~_a_t_'_1_8_'~_nk.:.:..:-_
ADDRESS Fourth Ifc Main St.,Monoo;8hala,Pa.15063,--~------
ACCOUNT qQ.OF JOINT,
TRUST OR INVESTMENT DEPOSIT ~;avings account foOh 001886 3
NAMES ON ACCOUNT
OR INVESTMENT __.Iose?b or iCathel'ine l(e'.'al
DECEASED JOINT DEPOSITOR,
TRU:.TEE OR INVESTOR
ADDRESSANDCOUNTY ~~I
Kllth§fine Koval
TITLE
DATE OF r-FATH _.~-?Q-1L--
SURVIVIN(.'.r 1'(,;,\1 -:(.p
BEN EFI ClARY OR INVL)'1 iJt<__..KJ~Q~aelil..jA.bJ...->J{o.LoIa.ll.vl::La~1-------------
ADDRESS __C_uf__·f_.u_le"':Y:..J!,:-.M__o.:.:.n"...;.'l1{;:;;.I;<..;:a~l1e=.;:la=.l.~Pa:::;.~~l",506~3~_
RELATIONSHIP TO DECEDENT _3_00 ,_
DA TE DEPOSIT OR INVESTMENT
Ii;AS EST ABU SHED -1l-lb~2 -----------------.----
BALANCE,'NCLlJCING INTEREST
DUE ~..DA ..-t:OF lJ'FATH'C 7'3 81 ,-f'J .1 L-.J,_.J_o'-4-._4 _*__.-----.,1
I.';,,/.....L::-__--..:._._'!._{_,_,_,_c_,_._'_'_.-;;;;.=-_
Si 1;110 Ivre
Date:__A_u_gu=--s_t_3--<-,_1_9_7_1 _
County __'_'l_a_s_h._i_n..:g!.,,:t-:o...;..n:...-.-_
~j
OJICIAlt.NOTICE QF INHERITANCE TAX
APPRAISEMENT AND ASSESSMENT OF
ASSETS NOT SUBJECT TO ADMINISTRATION
PENNSYLVANIAMONONGAHELA,
TO:_J_OS_E_P_H__KO_V_AL _
CUFF ALLEY
County File No._,--.....,..._
Bureau File No.(p.J-Z/-f)(
We hav~received n~ice that~~~~~X~~~~~~~~
on_._.~.July20.~._1971,you came into ownership of certain property throughX~~.u-Xl¥ii'){XGK
*~~~~~transfer from,~~THERINE KOVAL,deceasAd.
(Late'of Monongahela).
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.
RCC--134 (1-69)
COMMONWEAL TH OF PEN~WLVA~IA
DEPARTMENT OF REVENUE
B~JRE-\U (iF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
The property on which tax is hereby assessed consists of:Jt.Held Savings Account #004 0018863
held in the WESTERN PENNSYLVANIA NATIONAL BANK,MONONGAHELA OFFICE,
_.MONONGAHELA,PENNSYLVANIA.In the names of JOSEPH OR KAffHERINE KOVAL.
Opened,11-16-62.LBa1ance as of date of death,$5,743.81.
appraised by the Commonwealth,as of the date of death,at $5,743.81
50 %of this amount is taxable at the rate of 6 %
ORIGINAL ASSESSMENT AMENDED ASSESSMENT
DATE OF ASSESSMENT
TAXABLE AMOUNT
LESS:ALLOWED DEBTS
NET TAXABLE AMOUNT
$2,871.91--~--=---=----$--------
AMOUNT OF TAX DUE 172.31
D If you pay the above amount within three (3)months
of the date of death of the decedent,or on or
before Oct.20 19 71 you may deduct a
,discount of 5%of the amount of tax due,or 8.62-----------
D This tax became delinquent,fifteen (15)months
after the date of death and,in addition to the
tax,statutory interest at the ra,te of 6%of the
tax per annum is also due as of * _
19__in the amount of
*If the tax is not paid by the above date additional
interest is due at the rate of 6%per annum until
paid
TOTAL AMOUNT DUE $172.31 $============
APPRAISED BY:_
(Inheritance Tax Appraiser)
ASSESSED BY:_
(Agent for the Commonwealth)
• I INSTRUCTIONS TO TAXPAYERS
Make checks or money orders payable to:To insure proper credit to your account
this Official Notice must accompany
your payment.Mail or bring it to:
1(wm 11 /1,t.{~
AGENT FOR THE COMruk r~....
COURT HOUSE .....
WASHINGTON,PENNA.15301
,
If you have already ptid thi~.tax to an executor,administrator,attorney'or other personal representative of the
decedent for forwarding to the Commonwealth,list below~the date pajd,~me and addr;.~ss ot the person tv whom
you made payment,their official title and the amount..r ".
I-1 ~-.
Date Paid Name and Address of Payee Official Title Amount Paid ..
Under certain circumstances,if,after the date of death of the decedent,you personally paid funeral expenses
or other just debts of the decedent,with funds derived from the property herein taxed,such amounts expended
by you may qualify as deductions against the gross value of the property in the computation of tax due.If any
such expenditures meet all of the three following tests,it is recommended that you itemize the payments below,
execute the affidavit,and return this notice.The Register of Wills will examine the debts claimed and allow
those which he determines to be proper.The tax will then be recomputed and you will receive an amended
assessment of tax.
THE THREE TESTS WHICH MUST BE MET ARE THAT:
1-You were personally 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
(attach separate sheet if r~qu ired)
Date Paid Name of Payee Description of Obligation Amount Paid
--
TOTAL $--
COMMONWEALTH OF PENNSYLVANIA)
COUNTY Of _
SS:
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 payout of the property herein taxed.I further certify,that to the
best of my knowledge and belief,these same debts will not be claimed by any other person,for inheritance
tax purposes.
SWORN AND SUBSCRIBED BEFORE ME THIS DAY OF
19_.
Signature of 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 $11
Date of Approval:_
Register of wi lis
a .•!
'...J ",,.~
If you have already paid this tax to an executor,adrr>inistlCltor,uttorney vi other personal representative of the
decedent for forwarding to the Commonwealth,li~t bela'.'.the dute paiJ,n(,',C and C1ddress of the person to whom
you made payment,their official title and the amount.
Dgte Pgid Nome and Address of Payee .-J)JJiciaf Title Amount Paid
Under certain circumstances,if,after the dote 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
suc~expenditures meet all of the three following tests,it is recommended that you itemize the payments'below,
execute the affidavit,and return this notice.The Register of Wills will examine the debts claimed and allow
those which he determ.ines 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:
..
I 'r ,
1 -You werepersonolJy legaIlY·lupons.bJo fO'(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 reqvired,and " .
3 -These same debts are 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,
(attach separate sheet If requ I red)
SCHEDULE OF DEBTS
Date Paid A Name of Payee Description of Obligation Amount Paid
"DLd ".l 1'171 (A '......A.:J.A -LJ-D ;...x,..;-p .J ,If JlJ:?f,_
(JJ ,V ;,
I m......('.'1:0.(.L)./'~r"'L --J):J"l}.'-,~
~
.rL.-z;m ~M~~.~/-~I'J I"D -v C/
!:f-,.iYI_n U.77'1 Pj J L .._1-/Lil')
V
$J(t(:19.t:YTOTAL,
COMMONWEALTH OF PENNSYLVANIA)ss:
-!::::~~'=;ijUo':Lq.--4i"'-~-#",~~..Llo04-hereby certify tho the foregoing is a just a true statement of
e decedent,,for which I
was legally responsible and which I did payout of the property herein taxe , I further ce ify,that.to the
best of my knowledge and belief,these same debts will not be claimed by any other person,for inheritance
,••purpo..··~UBSCRIB 0 BEFORE ~~I~DAY OF ~)(A~
.BAIlS,Notary Public Signature of Taxpayer
WASHINOTON.WASHINGTON coyCommIssionExpl~rllbrull ..".,
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 deduction~listed above in th.e total amount of S Ir;;"~J_o..~
Date of Approva/:~l!L //-7/_(~~iJ'~~.cr Register of Wills
".
..
_......_..~~.....1IlJI..._4
."-..'l:~;>
__"'["-_.~.\'1";,.<..
..., •It ~
Form RCC-2
DEPARTMENT OF REVENUE......~
BUREAU OF COUNTY COLLECTIONS
HARRISBURG.PENNA.17127
COMMONWEALTH..OF.P~NNSYLV ANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE ~~.g~.~.~J.!..L !.~.?!.
COUNTY WA.S.H.I.N.G..T.QN..
FILE NO ~.~.:..7..!.:.~.!.~.
KATHERINE KOVAL MONONGAHELAWhereas,late of ..
in the County of WASH.I.NC:T..Q.N Commonwealth of Pennsylvania,having died on
.20th July 71 .the day of 19 ,seIzed and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania',
Therefore,I,.....................................F.RAN.C..ES....L.E..Q...................................................,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 AppraisementDescriptionofAssetValuesMadeforInheritance
Tax Purpol8s
$
Jt.Held Savings Account #004 0018863 held in the
BANK,MONONGAHELA OFFICE,IWESTERNPENNSYLVANIANATIONAL
MONONGAHELA.PENNSYLVANIA.In the names of JOSEPH OR
KATHERINE KOVAL.Opened 11-16-62.Balance as of date
of death.$5.743.81 5,743.81
.It Held SAvin~g Account #004 001640 held in the
T.Tti'N ..,Jl;NN:"iY I,VANIA NATIONAL BANK:-MONONGAHELA OFFICE.
MONONGAHELA,PENNSYLVANIA.In the names of JOSEPH OR
KATHERINE KOVAL.O'Pened 11-6-61.Ba1an.ce as of date of
death.$610'.52 610 52
.
.-
I
I
I
Having been duly sworn according to law,I do h~reby certify that the above appraisement is made in con-
fonnity with law on this ...................JI:d..day Of~z:;,~~L.:
ppraiser
.........................................,.....................................................................................,................................te...J (l!Iumber and Str.~t)
Penna.................H .....................................~........................,
(Post eel
7-20-71
,y.A~l.I.J.NQ.TN County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
KATHERINE KOVAL......•.....................•...............................................................................................
Deceased.
Late of
MONONGAHELA
Date oj Death,
Appraisemel!t Docket Vol.....,.
Page,No.63-71-818......-.
Filed in Register's Office,....~~.g.~.~..~.....1J:19...T!:
Amcunt of tax due $,••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••h •••••
DEPARTlVIENT OF REVENUE
Received,
Examined and Approved,: .
Wrote abo.ut Appra.isement,:..
Appeal j,.om Appraisement,..
Entered and charged,..
\,