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HomeMy WebLinkAboutOC1971-0962 - ESTATE OF STASO SRj '1''.." COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE HARRISBURG RCC-43 (5-65) NOTE:TO BE SUBMITTED IN TRIPLICATE Pennsylvania Department of Revenue Bureau of County Collections 26 S.4th Street ~arrisburg,Pennsylvania Dear Sir: Pursuant to Section 742,Pennsylvania Inheritance and Estate Tax Act of 1961, we herewith submit the following report:" . NAME OF REPORTING First National Bank &:TJ."Ust Co. FINANCIAL INSTITUTION _\11='a_s_h:-l_n.;;:;;.&to_"_".ft-:,__P_a_e _ Fredericktown·attlee ADDRESS -:FlLirL.l!Bii!:=dueu.r...iJ&cko..tAtlQouMlU.4.i---LPsa.a.....---oiIl~;u3,,",,3.;J.3------ ACCOUNT NO.OF JOINT, TRUST OR INVESTMENT DEPOSIT__O_S_Ol_6_S_6_8__21 _ NAMES ON ACCOUNT OR INVESTMENT St.eve StQSO,Sr~or Steve S\aao,Jr. DECEASED JOINT DEPOSITOR,Steve St~so S.....J' TRUSTEE OR INVESTOR ""Q"."~e ADDRESS Box )12,Fredericktown.Pa.153" - DATE OF DEATH July 6.1971 SURVIVING DEPOSITOR, BENEFICIARY OR INVESTOR Steve Stsao,Jr. Asst..cauhle,. TITLE I / Po..1"33 J .." '.( ADDRESS Box 312,Fredericktown. RELATIONSHIP TO DECEDENT-:::--_So_"_"t1_""_ DATE DEPOSIT OR INVESTMENT J WAS ESTABLISHED an_-:-u._a-='I!'j,-_2.L,_1;;.;.:9;..:;5..::.8__~~_ BALANCE,INCLUDING INTEREST 10'S42"1~DUE,AT DATE OF DEATH $__----:':.--"'_"il _ l',..-f x I ~~-4;J./j-;:...a;~11,()r ~1"x,,r;~.,..7 I.(J R =-t$.;I 6.:J-?,~g.JJ(J)(3/~1J.."-=-IS.I TO:~SuT~Eu.V.L:oi.E.....JS>L.Tu:A:l.Io.SU.o.4..--,JIlLRu..a..._ BOX 312 - ~"," RCC-134 (I-59)';~. COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU.OF COUNTY COLLECTIONS •,tN'rlE RITANCE TAX DIVISION ~' --a'----'~-.,~,--. OFFICIAL NOTICE OF INHERITANCE TAX APPRAISEMENT AND ASSESSMENT OF ASSETS NOT SUBJECT TO ADMINISTRATION Date:_---=-=A~u~g~u:::.St~3~':L--::l~9:....:7~1=---_ Coun ty \v-=a:.:;:8.:;:h:.::i.:,:nszg-=.t.::..o.:,:n _ 15333FREDERICKTOWN,HENNSYLVANIA ICountyFileNo.-,,--_ Bureau File No.63-7/-<76c2 We have received notice that,~~nxxx.xxxx.xxxxxxxxxxxxxx.xxxxxxxXXXXXXXX on Jul~19-11 you came into ownership of certain property through ~~ ~~~~~~X transfer from,STEVE STASO,SR.,dece~sed. (Late of Fredericktown,) 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 Bank Account #05,:1656 8 21, hela iR the FIRST NATIONAL B~NK &THUST COMPANY,WASHINGTON,PENNA.I FREDERICKTOliN OFFICE,FREDERICKTOlVN,PENNA.In the names of STEVE STASO,SR. OR STEVE STASO,JR.Opened,1-2-58.Balance as of date o~death, $10,542.15. appraised by the Commonwealth,as of the date of death,at $10,542.15 _----..S....,CPo 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 $__...::::5-,-,2~7!...:!1:...!.•...::::0~8_$-------- AMOUNT OF TAX DUE 316.26 D If you pay the above amount within three (3)months of the da~e,of death of the decedent,or on or before _'j Oct.8 19 71 you may deduct a discount of 5%of the amount of tax due,or _____J.5L81__ 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 olso due as of *_ 19_'_in the amount of 3lG-r26 $================== (Agent for the Commonwealth) TOTAL AMOUNT DUE $ ~_//7 APPRAISED B~~----<--?~ASSESSED BY:_ (Inheritance Tax Appraiser) *If the tax is not paid by the above date additional interest is due at the rate of 6%per annum until paid INSTRUCTIONS TO TAXPAYERS Make checks or money orders payable to:fJClz-d f3 ()0 is 9 ---;;Zc2-(I ~#g!/{,c3-<- To insure proper credit to your account this Official Notice must accompany your payment.Mai I or bring it to: 1(wm 1f AM~ AGENT FOR THE COMMONWL. f COURT HOUSE WASHINGTON,,PENNA.15301 ,J ..l, If you have already paid this tax to an executor,administr~tor,attorney or other p~Jsonarrepresentative of the decedent for forwarding to the Commonwealth,list b'elow the da~pdi(t;name and address of the person to whom you made payment,their official title and the amount. "- Paid Name and Address of Payee Official Title Amount Paid .. r certain circumstances,if,after the date of death of the decedent,you personally paid funeral expenses her just debts of the decedent,with funds derived from the property herein taxed,such amounts expended u may qualify as deductions against the gross value of the property in the computation of tax due.If any expenditures meet all of the three following tests,it is recommended that you itemize the payments below, ute the affidavit,and return this notice.The Register of Wills will examine the debts claimed and allow which he determines to be proper.The tax will then be recomputed and you wi II rece ive an amended ssment of tax. THREE TESTS WHICH MUST BE MET ARE THAT: ou were personally legally responsible for these debts,and ou actually paid these debts out of the account or property described above and can furnish proof f such payment,if required,and hese same debts are not also claimed,for tax purposes,by an executor,administrator or other ersonal representative of the decedent handling the administration of the general estate of the ecedent or any other transferee. SCHEDULE OF DEBTS Paid Name of Payee Description of Obligation Amount Paid TOTAL $ (attach separate sheet if requ ired) MONWEALTH OF PENNSYLVANIA) SS: NTY O~) hereby certify that the foregoing is a just and true statement of ral expenses and other debts of the decedent,,for which I legally responsible and which I did payout of the property herein taxed.I further certify,that to the of my knowledge and belief,these same debts will not be claimed by any other person,for inheritance purposes. RN AND SUBSCRIBED BEFORE ME THIS DAY OF 19_. Si gnature of Taxpayer REPORT OF REGISTER OF WILLS e undersigned,duly elected Register of Wills in and for the above county,do respectfully report that I allowed deductions listed above in the total amount of $" of Approval: Register of Wills Date I,th have SWO 1,- fune was best tax COM COU Date Date o 2-Y THE 3-T p d 1• Y Unde or ot by yo such exec those asse J JUL 2/}l2.Jj rL.f;)7Ii.,/,t. i .-lCOM~ONWEALTH OF'P'ENNSYLVANIA uEPARTMENT OF REVENUE HARRISBURG RCC-43 (4-69) NOTE:TO BE SUBMITTED IN TRIPLICATE Pennsylvania Department of Revenue Bureau of County Collections 26 S.4th Street Harrisburg,PennsyIvan ia "l:":'"~'Dear"Sir:",,~ , ----~---Pursuant-to-Section 742,Pennsylvania Inheritance and Estate Tax Act of 1961, we herewith submit the following report: NAME OF REPORTING First,F~eral Snvin{!8 ~md L<>8rt Assoc.of ili'a;h.FINANCIAL INSTITUTION _ or Stev~Staeo -Yr. ADDRESS 17 South MDin Streett ACCOUNT NO.OF JOINT, TRUST OR INVESTMENT DEPOSIT__S..._12_9_17 _ NAMES ON ACCOUNT Steve StasoORINVESTMENT _ Steve 3taso Jr. DECEASED JOINT DEPOSITOR,Stefle SteaoTRUSTEEORINVESTOR _ ADDRESS Box 312 FredericktO'i.n.Fo.AND COUNTY _ DATE OF DEATH J_u_ly_,_9_!l'_1_9_11 _ SURVIVING DEPOSITOR, BENEFICIARY OR INVESTOR _ ADDRESS Box 312 Frederickto\-''1l,po. ,/ TITLE I// .Signature RELATIONSHIP TO DECEDENT _ DATE DEPOSIT OR INVESTMENT July :;1961WASESTABLISHED'_ BALANCE,INCLUDING INTEREST lfRltt1mBl!i $13.133.95DUE,AT DATE OF DEATH $_ "..t 6-tt 9%I . ~9t/,tJJ.- fP/tj,7° p -{j)//3;/j 3 3.9S:- t 70i &1 0-~t"9 f::. l'S 7tJ v'0 9L.(,0).-=- __~F1L~~ERI~KTO~N,PENNSYLVANIA OFFICIAL NOTICE OF INHERITANCE TAX APPRAISEMENT AND ASSESSMENT OF ASSETS NOT SUBJECT TO ADMINISTRATION RCC-t34 (t-GSI'!'~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREA:\J OF COUNTY COLLECTIONS •JrNHERITANCE TAX DIVISION TO:STEVE STASO,JR. BOX 312 15333 Date:_----..:.J-:.u.:.::l;.o/,.y_2~6..L.,~1.:..97.:..1=--_ County ,:..:...va=sh=i;:.:n.cg~t~o.:.:n~_ County File No._ Bureau File No.'3-71-9~2d• We have rec:eived notice that,dS~m'sID'"Lv~'CtJreYamco1.XXx..~XXx.,~XXXXXXXXXXXXXXXXXXJLXXXXXXXXX on July a 19 71,you c:arne into ownership of certain property througlu\i'IQhLllcxurrliiIDi~S1iDPX~1tl ~:aJ{&Jii)i~~JH(~~~JIDi&'alirY.tX transfer from,STEVE STA~~eceased.(Fredericktmvn) 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 whic:h tax is hereby assessed c:onsists of:Jt.Held Bank Account S-12917,held ."in-che FIRST FEDERAL SAVINGS AND LOAN ASSOCIATION OF WASHINGTON, WASHINGTON, OFFICE,'vASHINGTON,PENNSYLVANIA.In the names of S~EVE STASO or STEVE STASO,JR.Opened,7-3-61.Balance as of date of deafu,$13,133.95. appraised by the Commonwealth,as of the date of death,at $XJlJI 13,133.95 50 %of this amount is taxable at the rate of 6 % ORIGINAL ASSESSMENT ASSESSED BY:__ (Agent for the Commonwealth) DATE OF ASSESSMENT TAXABLE AMOUNT LESS:ALLOWED DEBTS NET TAXABLE AMOUNT AMOUNT OF TAX DUE o If you pay the above amount within three (3)months of the date of death of the dec:edent,or on or before Oct.9 19 71 ,you may deduc:t a discount of 5%of the amount of tax due,or o 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 inte-rest is due at the rate of 6%per annum unti I paid TOTAL AMOUNT DUE APPRAISED BY~~,,",az::: (Inheritance Tax Appraiser) $ $__....:6::...l,~5..::.6~6.:....;.9~8::.--_ 394.02 19.70----------- 394.02 AMENDED ASSESSMENT $eSC;t.fY' _C,I:!~;;Z<i~~.:::=-o.~._~:?1i.¥,-_A [_/- --="-$1~1$j'-·- .-.-'.'~."...-.-" .f <:-:;rf2.:---~"~-:-:._--- INSTRUCTIONS TO TAXPAYERS Make;7cks ~oney orders payable to: ~c:<.7?·JlI . ~oZd/J 15301 If you have already paid this tax to an executor,administrator,attorney or otht;r personal repreient6ti~e 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. 'f',_.._ 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 requ ired) Date Paid Name of Payee Description of Obligation Amount Paid 7-5-71 ~/(10.41 d.-.,8A.L-.t ,~.A ;o A A1 -d /(')~<"/.In CJ 7-1.\"''')Vci,.....,llu!11:3....1.jp '--l,~.11.1 M J {po.o-v '7-f.'--71 1(~A.4~~j A d;P""l V jlJ.A-.A LlA11 <£7.7rJ (/fJr.-AJ~"0 A...xl /./0.o--d U~,.J ....,'TA-.·n ./'LJ.SV TOTAL $.13--i.'-I 70 _ SS: 1./-'REPORT OF REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA) COUNTY Of WASHINGTON I,STEVE STASO,JR.hereby certify that the foreqoing is a just and true statement of funeral expenses and other debts of the decedent,STEVE STASO ,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 b other person,for inheritance tax purposes, SWORN AND SUBSCRWED BEFORE ME THIS 22nd DAY OF i:LsePte~mb/e.r.~.-'~~#RizAKJ.Netary Public.Washin;:t,n.Washin~ton Ceo JVh.,.0 /(j •ofllmi~~iCln Exnir~<,AU2list 26.1:1'+ ,do respectfully report that I()I,the undersigned,duly elected Register of Wills in and for the a )~ve count have allowed deductions listed above in the total amount of $J";;'"/ Date of Approval:~S--7~j.--1.44~~~::..!:/}~~~~~IlL-..-7'Register of Wi lis .' .May 24,~972 Mrs.Frances Leo . .Chief Appraiser '. Room 244,Washington Trust 8Ul141ng S.E.Cor.·E.Beau &Main Street washington,pennsylvania 15301 1\e.EState of steve St.aso,Sr. FileNO.63-71.962 County Of Washington ;nate of Death 7.,8.71 Dear Mrs.Leo, .When,we ~anU.ned the record in the a1:?Ove captioned estate we 4iscovered that an Appraisement and ~sessment (RCC-134 from)filed of record July '26,1971,wee aocompanie4 );)yen Appra1semen~(RC<:-a fOJ:1ll)wbioh indicated that.the seme jOint bank account be4 been reappraised on september .23,1971 •. J This prooedure is improper 1nasmuch aethe RCC-134 appraisement is an off1c1al appraisement and asseasment. Therefore,it is not.essential that an a,ppraisal be made on a ace-a form;nOr does 1t.require t.het a 11NotlCeof Filing. of Appraisement"(RCe-al form)'or sunmary (RCQ.39 form)be executeci onoe an appraisement has been file4 by use of a form RCC-134. ror more1nformat1on on this mat.ter,we 1ny1te youtoreViewXnh$ritanoe 'rax D1recti.ve *12 titled ItPrQc~ural Instructions Covering the COllection of Inher1tanee Tax from SUrViVing Tre,nsferrees"issued by William R.·Att.k1na,former l)J.reotoro~'th1e SUreau,datedsept.eJnber 15,1965. Mcordingly,we hereby eutb;)rize you to have t.he entry of the september 23,19'1 appra!ssnent.in tbe sum of .$13,133.95 deleted ft'Otn the .Register Q~W111 t s 40aketand mark.the RCC.2 appra1sment."VoLdII. .. .OUr SUJ:'eau r6cor4s will be amended in aecordanc:e .....r ..--~ Mrs,Frances Leo Chief Appraiser May 24,1972 Page 2. w11:h .t.he a'boVe,and the RCC.134 appraisement .anctarnen4ea. assessmen1:thereon as fl1ecl on July 26,1911,will remain the appratsement of reoord.. Very truly yours; Herbert A.13r1nkley Assist.ant Chief Xnhertt.anCe Tax ;Divlsion For.Peter J •McHale I>1rector Bureau of County Col1eotions. HAlVlel Q.<;h·Russell Marino ~ Register of Wills ,. ..,'{as ----.....,po _)<;;::~".d'W."&iiq>4 '!R1li!lS.~"';';"i!t',_q RCC0822 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT ~F REVENUE BUREAU OF COUN'IiY COLLECTIONS HARlusBURG.PA.17127 Mr.·-Rus sel-l-Mari-n-o Register of Wills Washington County Court House Washington,PA.15301 "I l.~