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Home My WebLink AboutOC1971-0963 - ESTATE OF RODZANSKASAND NOW,this l b day of£eJ:>')"t:(~~,1972,I hereby accept service of the within Appeal From Decision of Departm~of Revenue and acknowledge to have received a copy thereof,together with a copy of the Citation or Rule issued in connection therewith. Commonwealth of Pennsylvania Inheritance Tax Division Bureau of county Collections lill=:(OHZ Ul:;:Z '0~HO Q)...I ,H~H Ul lil .f •,/-,."IlIllUlUlro0f§1.ZH Q)'7Z -,~ZZ:>u zz FEB ., OIi:1H CVl Q)01i:1 It:'E-l I'l • f •rt1 :;:Ul~1ll0 ~0 ~~)1-:II ff I- 05 0(III'"0 ..I III .(\)o "8 I ..H~l-ll:0 l-ll.CJ~~r-I Ul CJ F;L'!.:('.t 0(til ~~8P f'~Ii:1lil >-zlil~O I 00 1""\-••_..~IIIr.r:.....~z 0(..IoCJCVlUltI~~!(.'.~_."l ill ;1 -l)0 :>~......\..'\'J .<11 ll::E0~Z :a:8 1:'AS1{f'f;,~-r~;JF itlLLS rt1 0 ....>-8 CJ-,::(;g~I-IIII-0 ..I~Ul •N TJN (;0 rt1 0(-I-PZZ 0 lil 0 lil:a:J "PA.~zIIIOO~Z 0 g 8 ""mCJ8H~~\.~~1i:1~~..Ii:1 ~~Ii:1 8 Ii:1:I:HO ~~Ul IllIi:1 ~~tt-c~dI8:I:g III 0 ~-~~cYUlZUl,::(;~~H Ii:1 ¥?;?A L -S f (~C QCC-;'(-JI •j \ JESS D.COSTA ATTORNEY AT.LAW 107 MAIN $TREET • BENTLEYVILLE,PA.15314 " J",.. ,..,,, IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE: ESTATE OF ROSE RODZANSKAS, Deceased. FILE NO.63-71-963 COUNTY OF WASHINGTON J' ." APPEAL FROM DECISION OF DEPARTMENT OF REVENUE TO THE HONORABLE,THE JUDGE OF THE SAID COURT: The Petition of STELLA FORTE respectfully represents: 1.That your Petitioner,Stella Forte,is·a party:dn interest in the Estate of Rose Rodzanskas,deceased~ 2.That the said Rose Rodzanskas died on ~uly 23,1971, and no letters of any kind were issued on her estate. 3.That an Appraisement of jointly owned property was made on September 27,1971,in the amount of $2,713.50,and of which there is no objection and a copY,of said Appraisement is attached hereto and marked Exhibit "A". 4.That on August 26,1971,your petitioner filed debts and deductions in the amount of $3,876.75,a copy of which is attached hereto and marked Exhibit "B". 5,~That by letter dated November 12,1971,the Director of Bureau of County Collections filed a protest to the allowing of the aforesaid debts and deductions,a copy of said letter is attached hereto and marked Exhibit "C". t . -l~ r 6.That by letter dated February 9,1972,the Inheritance Tax Protest Board of ¥he Pennsylvania Department of Revenue,all debts and claims as set forth in Paragraph 5,were stricken from., the statement of Debts and.Deductions (disallowed)said letter is attached hereto and marked Exhibit "D".. ... 7.That your petitioner has paid from her own funds the following debts and'·e~penses of the decedent which should be allowed as deductible items prior to computation of any inheritance taxes that may be due in said estate.The following is an amended statement of debts and deductions: Thompson Funeral Home Quinet Monument Co. st.Luke's Church Lena Griffin Dr.F.E.Downey J.D.costa,Esq. Bentleyville Flower Shoppe Bentleyville Flower Shoppe Burial Expense Memorial Services st.Luke's Church Professional Services Legal Expenses Merchandise Merchandise $1,827.00 553.00 30.00 5.00 50.00 50.00 66.25 21.20 Total•...•..•..•••••....$2,602.45 Attached hereto are statements or cancelled checks covering the above matters. 8.That the Secretary of Revenue,as agent for the Commonwealth,has erred in refusing to allow the items listed in Paragraph 7 of this petition to be deducted as items of expenses in the amount of $2,602.45 paid by your petitioner prior to the computation of any inheritance tax due the Commonwealth of Pennsylvania. -2- WHEREFORE,your Petitioner prays your Honorable Court to issue a Citation or a Rule directed to the Commonwealth of Pennsylvania,by its Secretary of Revenue,to show cause why the Appeal of your petitioner from striking the Debts and Deductions to the extent set forth in Paragraph 7 of this petition should not be sustained and the tax computed on the net balance of $111.05. .Stella Forte COMMONWEALTH'OF PENNSYLVANI~·) ,~\Ii',~,I ~"55 :' ':"~",~COUNTY OF WASHINGTON ), Before me,the undersigned authority,p~rsonally appeared STELLA FORTE,who,duly sworn according to law,deposes and says that the facts set forth in the foregoing Appeal from Decision of Department of Revenue,are true and correct to the best of her knowledge,information and belief. .Stella Forte Sworn to and subscribed 14thbeforeme,this----- ,1972. -3- RCC-81 (6-71) COMMONWEALTH OF'PENNSYLVANIA ,DEPARTMENT OF R'EVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 NOTICE OF FILING OF APPRAISEMENT Ivlrs.StelJa .Forte (Executor or Administrator) IN YOUR REPLY PLEASE ,REFER TO Inheritance Tax Divisian In Re:Estate of _-=cH~rs:....--=-=Ro:>!.s~e~R~:cxl~?~Jan~s:.:.!ka~·~s _ __\·_fA_SJ_In_~..:..GT_O_~J County -File No._6=..:3:.....-.J..:71=..--!C.9-=..6J-=---_ Dear l·!rG.StelJa forte: You are hereby notifjed that the __...::o~r:..:i~g""':i.rn.~~l:....--_~-'--___:~_ appraisement in the estate of J.ir~.Rose Rodzanskas has been filed in the office of the Register of Vlills of__~~-,-,-__ County on _S:.e.i:tted)'er 27,,19 71,Said appraisement reflects the following' valuations: Real Estate__-..,._ Personal Property__-..,._-------- Transfers -_ JointIy Own ed ---,7"-r.::::::,2:..;L,-!c7~13"=_.L'5~0~~_ Total $2,713.50 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 death occurred prior to December 22,1965)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 --=S::.;:eO./;p:.=t~e~m~b_=e=_r...::2:::.7.L.,~-=1~Cfl~1"'--_ Date of death July 24,1971 Note:This is not 0 bi II. S· d e/j,I'P')Q/')Igne ~~.,:~"~,4l-~c;t..!=!.•~~~~~-...<.:h~o:......='"'26-=?'"k>~a::r..,=C2-~<-7~~)&~1/f..<.-/ ,Madeline Finney C'(/ Title _A-=.p--=-p_r_u_i_se_r_l _ u)'l'/~TE INSOLV:;:;r~T EXHIBIT "All RESIDENT DECEDENT . .:/ DEBTS AND DEDUCTIONS CLAIMED NOTE:.List first five.items in the spaces so provided,observe notations thereoFl,and instructions. DEBT OHCl~At~l'NATURE OF SAME AMOUNT·THIS COLUMN IKEGISTER ONLY Thompson Funox-a1 ~Uom•."Funeral expenses paid $1,827 00 $ stella Forte 'Familyexell1ption (will not be allowed unless decedent died residing with a spouse or children.)1,500 00 Administration Expenses * J.D.costa,Esq.Counsel fees *50 001 Fiduciary commission * , OTHER DEBTS AND CLAIMS (*)See Note below st.Luke Church Services 35.00 Dr.F.E.Downey Professional Services 50.00 Ouinet Monument company Memorial 3J.8.50 ") Bentleyville ShQPpe Merchandise 964 25 , .- I I I I " Total $3,876.75 (City or Town and State) (Street Number) Bentleyville.Pa.15314 109 Church street .~~~~:..cif~ZC;. ,.(Executor-Administrator) Note:The estat",agl'ees to advise the Register of Wills if the amount actually paid in settlement of any fee.commission oi'debt is greater 01'less than the estimated amount claimed and allowed. Subscribed and sworn to before me this . .1(p ;tiL .August 71.....~,day of n: ...............'NAt".P.'b';:~~~~~~~.::~I~?~,"~.~~c;:-..u alY.,."r..\~J!./l Wf}.,,'-.~;mgton Co. Mv Commi.,iiil':EA~i:c;';-i,',:,;n;,er 3,J973 Having been duly sworn according to law,I do hereby certify that the above appraisement is made in conformity with law on this ...·dayof ~..........•19 ~v .···········04~·····~A·P~~~i~;;···· In the event that any future interest in this estate is transferred in possession 01'enjoyment to collateral heirs of the decedent altel'the expil'ation of any estate fol'life 01'for yeal'S,the Commonwealth hereby expressly l'esel'ves the right to appraise and assess transfer'inheri- tance taxes at the lawful collateral l'ate on any such future intel'est. REPORT OF THE REGISTER OF WILLS I.the undersigned duly elected Register of Wills in and for County,Pennsylvania.do respectfully report that I have allowed debts and 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 said schedule above,which greater or lesser amount represents the sum allowed as a deduction. Dated:.••••••••••••••••••••••••;••••••••••••••••0·••••••••••• Register of Wills EXHIBIT "B" j Novernber12,1971 Inheritance Tax Protest Board aureau of County Collections .Department of Revenue Harrisburg,pennsylvania Ret ~state of Rose Rodzans'kas File No.63-71-963 County of Washington GentlemenI Pursuant to the provisions of Section 1001 (1)0£the Inheritance.and Estate Tax Act of 1961,a PROTEST is filed against t.he actj.on of the Register of 1'1111s of t"lash1ngton r ....""'~'t,.~11~<d ....,rt 1"'1>'\n~""'~'t"""1 lr;l1'f1~'!+t'!"''nd'''''edu'ct1'o''''d'-'--'.........;,.~..!~_................_~4~~e'-....~'......._,~.......-I........,~..'_!,......._J..,i_P ~:..:....~'\wta ,i~1 including thefam11y e:;~empt1on,¢la1med in the Rose Rodzanskas Estate. A review of our record discloses that 1"1%'s.Rodzanskaa l sole assets,reportable for inheritance tax purposes,vreret'h'O bank.6.CCQUnts mm.ed jointly \'lith her claug'ntcr,st.ella Forte. On September2?,1971,1:ot.h accounts \\Tare aprxa!sed by the Commonwealth at one....half of trile,ir full value or $2,7lJ.,50. Protesta.'t'lt contends the ",Register of valls I al10\V'ance of debts and deductions against.jointlyo\<med asset.s \vas im. proper unless t.he joint tenant,S-eel1a Forte,actually paid these debts. ~~ith respect.to the family exemption claimed by stella Forte,Protestant contends the e~~0mption is not deductible because it car.not be clairned against.jointly o\'medproperty. See S'cevens'E:ztate 434 Fa.,259.';;;';:::';;;;";"';:;;'::';;;:;'-"::=.0..;;;';:;:';:';:;'. It is t.he Protestant'sposit1on that,'''hile the family exemption is not deductible,the other de};t:s claimed are allo"itmble only to the extent that .Mrs,.Fort.e act,ually paid. EXHIBIT "e" ............ Inheritance Tax Protest Board Estate of Rose Rodzanskas Novem'ber 12,1971 I'age 2 ...•"\ .,... them.In t.he absence of proof of payment,nona of the claims are deductible for inher!tar..ce tax purposes. Very truly yours, RLS;PM/cag .:Robert L.Schr:Lft,Acting Chief Inheritance Tax Division FOR;Peter Capataides,Director Bureau of County Collect1ons CCsce: ~j Russell ~mrion,Registur of Wills stella Forte,Executrix J .D"·Costa E$rn~.}re••.,':i........". 107 !·:a111 Street P~ntlcyvil1o,PC1~~a.15314 ., COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 February 9,1972 J.D.Costa,Esquire 107 Main Street Bentleyville,Pennsylvania 15314 Re:Estate of Rose Rodzanskas File No.63-71-963 County of Washington The Inheritance Tax Protest Board of the Pennsylvania Department of Revenue met on the 2nd day of February,1972,and considered the Protest filed in the above decedent's estate.The decision of the Board follows: The Commonwealth Protest filed November 16, 1971,is hereby Sustained.The claim for Family Ex- emption of $1,500.00 is stricken from the Statement of Debts and Deductions.The other debt and.claims listed on the Debts and Deductions are stricken from the Statement of Debts and Deductions. ~\>~-=tlr\(UN\[,\.ll~OjsepJ)F.Shamay,1) Asst.Director for Taxation For:Pet.er J.McHale,Director Bureau of County Collections EXHIBIT "0" \: ~--~-~,~~~,--...,..--.~--..~-..,..,-,.................-.....,..,.-.~--,-,.,..,..,--,~ .-.._._,--..._._.--~ "" Deposited to the credit of KEl~tI[T1:\'.T::~;,::~~'~~fU;'f~Al HOME .........................Abs~nc,;','I 0:':..;'~:'::';::;l!,ran~ee1. THE.Ur'~;0N l\~/\1-1~":"!J;L BANK Ll P:Tl J::Ji:3!1 EE:"lTLEJ',VIi:l.,E OFFICIJ "..'",~,;~;1:~~c~~~~~:~ 1:-."-I'''il,-~~i ~!Al"ONI'i )..,.!::~I,.t:...1t'\'~.11 ...'_1 r\_p '"'\..........0;> e,-:,Nl<0::PiTTSGUI<GH .'".""Cln~E;i;'G"-j pq'!~!A "","-:-'?-.;~ .....;•-.....".I _:',''.~,',..~,,'-:,..'"" ,j~I 2 f1-_3•,1-;:.."';:'(/" 'le>.l>:~.l"~•• .~L ~j')3 \UG -5 71 '9 7 5 . 8 ~2 6 .;':':" .~j r.r'~,:.:J ~ <:)...,e,-, ~::r"!1 ""l: .)(j ),. :.rJ ~ r ...'1..~,i:,:.; 1'\... "L 'j I)1.1f'-..... No. Funeral of Mrs.Rosalie Rodzankas Date July 24,1971 ~..!.~..f;:','''@''',····-'m''.,,,,,'j'"~F "":\ ...I l ...Q J~~:~.t co'"~~;:';_,;:..'.,')! •'< ~, I [; t ( i~ l , [7--"- !! ij... i l·.· ~r ~':~:" l,t!~ .,.~~"~.'~::l,:r;;-:"~:,,:,,,-:-' , 73.00 1750.00 Total 'B' Total 'A' 65.00 8.00 }1478.00 240.00 32.00 Estate of Rosalie Rodzankas 109 Church st., Bentleyville,Pa.15314 To -" Interment Receptacle Clothing including merchandise.•••.•...••.•.Personal and Staff ServiceProfessionalCareFacilitiesandEquipmentVisitorsRe~isterAcknowledgment CardsFuneralCar'or SedanCasketCoachCasket (C)Additional Items,ordered later.......••••. (B)Cash Advanced.We have advanced the foIlowing funds for your convenience.•Grav.e..opening . Death certificates (A)Services, .I..:~,'..4~ Kenneth V.Thompson Funeral Home Bentleyville,Penna~ 15314 .-. ...." ;:.I'"1 ,I i " i',1., "'1 1 '.''.;".,.... ,:......j....-.if.',.",....., j ,:j,~';:1 j I'j j !1 ..';1 ".~ -j 1"::-':'" I,j "1 ····.:1 ..j I .._."-"0-_-'..__...._ 1 1j ---~"c'l .1 '.1.1..:!:::-'4 • 1;1,::1\-_.,...- Paid in full August 2,1971 By Mrs.Stella (Pete)Forte Due Daughter,~.,.a(~~ ------_._------- Total 'C' Complete Total Amount Paid Balance 1823.00 1827.00 I.....-.--...-~~ ,,,f 'I _i Ji;> QUINET MONUMENT COMPANY BENTLEYVILLE,PENNSYLVANIA PHONE BENTLEYVILLE 239-2886 OR 239-2887 ,- AUGUST'Z.t97! ESTATE OF RODZANSKAS clo STELLA FORTE:Jame~ell.Quind Sold to 109 CHURCH'STREET mITIEYVJ:I..IE"PA.15314 ESTATE OF ROZAL:rA RODZANKAS' MANUFACTURING PLANT BOB MAIN STREET ,BENTLEYVILLE,PAr 15314 -::-===========================================~=j ONE BELNORAL MONUMENT FOUR CORNER POST $'500.00 $'20.00 $'30.00 ------------------- TOTAL STATE TAX 6 % $550.00 ----$----------$553.00 PAID IN FUlL d;y.;I~o/~~ JAMES'QUINET.~~ ."...'~..----.----~-~.rtI,I t IIii Ij i.' ".I'...I , -.I ·f ' ;I,! , I.j r • f..;c ..' t '-.0 -1 --s.,_; o Vl co .::0 'Tl~'2~~i~~~~- rG ~J.~\"~!;."n·!lj;liNn oIf- ,~,_-- -------------~----------~----------oil~ 1:o ~ ;! ~-1 iri.'j .~t-.,,-.~1~.".~~".:-\ \""" .'0-II"I,'r ,.tJ.""1 .,..... ,...... I~' Ii.,' "'-"""---r"'\-..,rott'l!_\~......-1 Ii I \..I .J w;,..)_<J~~'o,J'_-:t .\\\\1 ......., ~:::.\.\\:~\ ..".J .r:\;.,,>~' \~,,\,\. ..~-..;"1',' 5 0 ,,'1..v -501 ~.'...:·c-. {.':.. .. .', ,......,-." Yor •I .:. n-,~~-""':.,..-,.,... ,I ,1'""-1 !I I U J I ~05-'OO'&g~ >.:"!i..'~'-,~~n.:".l(j!~lr) .'r-- C' '-' I f.O\......r·o ,', ....... ....~.~<~.~.:..-, ..:.''-·... ,....~- ,,), __:'i' 'j>,I 'j I ,i J.D.COSTA ATTORNEY AT LAW MAIN STREET BENTLEYVILLE.PENNA.15314 I, .' i,l, :,j "l PHONE OFFICE 239.4321 HOME 239.4514 October 1,1971 \,' I',:~, ",.' I', .·"1,I Stella Forte 109 Church Street Bentleyville,Fa,.15314 ·t II,; ,I[ :i FOR PROFESSIONAL SERVICES RENDERED Estate of Rose Rodzanskas,deceased Return for Inheritance Tax ..••.•••••$50.00 ,,' '/,j ,,. ::;,1;> i I·'1 PAID October 1,1971 Ck.#$13 !', I I'·, I,'.( ,':'; " '" I ".J r ,, .' ·~J ,-,. .f'- .~ \.~r;.r-,, ....,fl.'''-' t"J~~'~~~~ii 'J j ,-",~.."....,,~v ......,~.... c::G:> I V1 -.J...... ;V-l"9- ~01'--' ;:,.:~.: .,"'~0"-4 /to c:>::x: 't) ........rn,....(j c:::>...... C -:;-...l c:"0 i ~:.(~i~~-.....CJ Z ";> I C ...'.--<: .....,.' .I ......~".i t<:0 -1 .....:1 ~0:.... 0 tn -~: ,,~'";o,p1-' •.f 0c-~;;' () ,...:;'- C-''""',. l·j ~"'.J '.. ~>-'""ti r"~":;>:.1 '-'r-;C~,--<:; p ~r , 0 (,;,"-" l/l --; C;-)(oJ ".,.,:.. ~, ,.;(:,)):;JI ~,.,..< ()--Z".~c:> ~~'.,;-.I 1" o ,'~,.. 1-·,,,--,,"~ ,.;_., •,I- -CO -'-'0 ... -t Vl ,('{) 0;> '''',",'. ".1 (11 -1 > ,,) yT ;,'!':;:rn ZJAS :L... (U 0 "-:>c:';'- Xl -010 ;- ./Ii)~Z...,T.c' -~ )0 -; "'0 -1.L.t·, rnv~>> zro-i :L, ~~6 7<" ") 1" ,'(j)Z ~,. ,I>!'"r-III •! •1 af IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE: ESTATE OF ROSE RODZANSKAS, Deceased. FILE NO.63-71-963 COUNTY OF WASHINGTON ... DEC R E E &L AND NOW,this /1:...::-aay of ,1972,upon { consideration of the annexed petition and on m ion of J.D. Costa,Attorney for petitioner,the prayer of said petition is granted and a Citation or Rule is hereby awarded and directed to be issued to the Commonwealth of Pennsylvania,by its Secretary of Revenue,to show cause why the Appeal of petitioner from striking the Debts and Deductions to the extent set forth in Paragraph 7 of thi$petition,should not be sustained and credit allowed in the amount of $2,602.45 as debts and deductions prior to the computation of the Inheritance Tax due the Commonwealth If penn~ylvania. II : ,I '.~,~f"4,.~. Returnable:Monday,March 20,1972 at 10:00 A.M. By the Court, IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY PENNSYLVANIA ORPHANS'COURT DIVISION IN RE: ESTATE OF ROSE RODZANSKAS, Deceased ) ) ) ) ) File No.63-71"7963 STIPULATION OF COUNSEL It is hereby stipulated by and between Jess D.Costa, Esquire,attorney for the petitioner,Stella Forte,who is the daughter of Rose Rodzanskas,deceased,and Vincent J.Dopko,Deputy Attorney General for the Commonwealth of Pennsylvania,as follows: WHEREAS,the Register of Wills of Washington County allowed as a deduction for inheritance tax a claim of $2,602.45 representing the following items: Thompson Funeral Home Quinet Monument Co. St.Luke's Church Lena Griffin Dr.F.E.Downey J.D.Costa,Esq. Bentleyville Flower Shoppe Bentleyville Flower Shoppe Burial Expense Memorial Services St.Luke's Church Professional Services Legal Expenses Merchandise Merchandise Total $1,827.00 553.00 30.00 5.00 50.00 50.00 66.25 21.20 $2,602.45 WHEREAS,a protest was filed by the Acting Chief of the In-.~,~ heritance Tax Division of the Department of Revenue against the action --------------------------------------------------, .. of the Register of Wills allowing the claim of $2~602.45~which protest was sustained by the Tax Protest Board~Bureau of County Collections~ Department of Revenue~by its decision of February 2~1972;and WHEREAS~the appellant filed the instant appeal in this Court under the above caption from the said decision of the Tax Protest Board of the Department of Revenue;and WHEREAS~statements or cancelled checks showing payment of the above items by the petitioner have been submitted to the Depart- ment of Revenue; NOW~THEREFORE~it is stipulated and agreed by and between the parties hereto that the $2~602.45 in expenses be allowed as a deduction for inheritance tax purposes~and it is further agreed that the costs incident to filing of this stipulation and the decree entered pursuant thereto be paid by the appellant. :ess D.Costa Attorney for Petitioner Vincent J.D pko Deputy Attorney General for the Commonwealth of Pennsylvania - 2 - -----------------------------~-------- ,.'..~, IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY, PENNSYLVANIA ORPHANS'COURT DIVISION IN RE:) ) ESTATE OF ROSE RODZANSKAS,) ) Deceased ) DECREE File No.63-71-963 I_ L!:-~AND NOW,this _.L......;.7 day of March, 1972,upon consideration of the foregoing Stipulation,it is Ordered and Decreed that $2,602.45 in expenses be allowed as a deduction for inheritance tax purposes and that the costs incident to this proceeding be paid by the appellant. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 April 4,1972 Mr.Russell Marino Register of Wills Washington County Court House Washington,Pennsylvania 15301 Re:Estate of Rose Rodzanskas File No.63-71-0963 County of Washington Date of Death 7-23-71 Dear Mr.Marino: We are in receipt of a conformed copy of Stip- ulation and Order of Court by Judge P.V.Marino on March IS,1972,on an appeal from the decision of the Inherit- ance Tax Protest Board of the Department of Revenue. It has been agreed in the Stipulation that $2,602.45 in expenses be allowed as a deductionror inheritance purposes. Accordingly,you are hereby permitted to adjust your records to conform with the Stipulation and our Bureau file will reflect the total deductions in the amount of $2,602.45,thus,changing the net taxable amount to $111.05. ((-~/II.~i ~--- be) ~u~:ce~ Herbert A.Brinkley Assistant Chief Inheritance Tax Division· For:Peter J.McHale Director Bureau of County Collections HAB/lal ,.} I t·,Sf /JilL!t'1 • 62·ft (b t.f66 ?2- \j ~ttL"~- COMMONWEAL TH OF PENNSYLVANIA ;~,Ce J DEPARTMENT OF REVENUE COI!?LIRf~IV~O BUREAU OF COUNTY COLLECTIONS ·N1Y COL'FcUe HAR,~'::'URG Aqa I 4 "':'@&5 RCC-43 (4-71)·24 PH 7/ NOTE:TO BE SoomTTED IN TRIPLI CATE bJ-7/-r ~3 REPORTING FINANCIAL INSTITUTION ADDRESS Union National Bank of Pittsburgh P.O.Box 837 Pennsylvania Department of Revenue Bureau of County Collections Gable BUilding,3rd,Floor 411 S.Second Street Harrisburg,Pennsylvania 17127 Estate Tax Act or #75-Q0186Q-5 (sav1ngs) NAMES ON ACCOUNT OR Mrs.Rose Rodzankas INVESTMENT Mr_s_._st_e_11_a~F_o_rt_e_'_ ACCOUNT NO.OF JOINT,TRUST OR INVESTMENT DEPOSIT ______.......~.._"""'""E.......oo<~=.:..:=CO;~_ DATE OF DEATH --:-__J_uly_'_2_3_,_l:_97_1 ---;~ /DECEASED JOINT DEPOSITOR,TRUSTEE OR INVESTOR Mrs.Rose Rodzankas ADDRESS 119 Church street COUNTY Washington --B-e-nt-l-e-YV---:""i11=-=-e-,--::""Pa-.-----ZIP COD=E--l"r5P"3'n.L4~------ SURVIVING DEPOSITOR, BENEFICIARY OR INVESTOR ~Mr~s.~S~t_e11_a_F_ort_e _ ADDRESS _-Il!l1=.L9~Ce:h~ur=-c:::h=......=!S:.::tu.,!.-..:B:.::;en=-t.:::::l:.::eL1V..;.;:i;;;;;.1;:,;;:1~eL.'...,:P...,:a:.:.._l....:5...:3_14-=--_ RELATIONSHIP TO DECEDENT --=D:.::a:.::ugKh~t~e...:r _ ~~~EE~~:~i~H~~_INV_E_S_T_ME_N_T --_-_-_-_-_--_-_1_ll.-,_··_'._'-IL..------JSt:L.........::J-.::....-._ j.P f5~X t?tt ~r 0,-JI-=-/3 4 ()~3 1 t 10 X./3 rio,3 ~7.-f f'tJ·t/;A .51~v$f(J,</-?~r.{5 i OJ.- BENTLEYVILLE·OFFICE .u U I .00 T ~8Z7.00 l1500.00 50.00 35.00 50.00 31850 9625 31876.75T .00 T .00 T • .00 T 6713.50 318 7 6.7 5 - ,. JUL 30 1971 ~ntleJV1Ue,Pat 1'314 OFFICIAL NOTICE OF INHERITANCE TAX APPRAISEMENt ANO ASSESSMENT OF ASSErS NOT SUBJECT TO ADMINISTRATION Dote:Aup&t.U,1971 County Washington, County File No._ Bureau File No._ We have received n<Hice that;~JbwtD.unDXDXmm.xDXXm;U~XXon~23,_,19,_n,you!~ame into ownership of certain property thro_ _·tranater tram,MrS.Rose RodzaDkas;deceased Under the Inheritance and estate rox Lows 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:It.Union Rational Bank of Pittsbuqb P1t~8]:t~gh.Pat .~~l\e n,~eot ,Mrs,.:;teP4F.()rte.._ .../,. R CC-134 (1-69) COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTiONS IN~~ITANCE TAX DIVISION ......____c., appraised by the Commonwealth;as of the dote of death,at $.....ia.680.71t 50 .%of this amount is taxable at the rate of6:~% ORIGINAL,A.$.SESSMENT OATE OF ASSESSMENT TAXABLE AMOUNt LESS:AL,LOWED DEBTS NET TAXABLE AMOUNt :I AMENDED ASSESSMENT, $---_........._-- ':-'::. AMOUNT OF TAX OUE o If you pay the above amount within three (3)months of the date of death of.the decedent;or on or b f'·OCt..aJ .-9'71 ',,.":'.d'd -e ore __.__I,1 -...,you may e uct 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 addit-ion to .the tax,stat~.torY ,inte,resf pt the rate,o.f 6%Cifth~, tax per anhumis also due'as of *.....'..... :'".'19~in the amount of',)','.l !,- ,. *1£the tax Is not paid by the above ddt~additional interest is due at the rate of 6%per Mnum until paid ,... TOTAL AMOUNT OU E $ ~-_.-....._------ $::::::::::========= APi=lRAISED ay:~~=~~=~~~~ (lnherital'lce Tax Appro jset) ASSESSED BY~~,~=~~~~~~~---- (Agent for the Commonwea Ith).. 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(~Jl.JU.t~ ;-,:(U THE COMMONWEALTH COURT HOUSE WASHINGTON\PENNA.15301 If you have already paid this tax to an executor,administrator,attorney or other personal representative of t~e"• 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 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,an.d 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 if required) 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 wh ich 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__. REPORT OF REGISTER OF WILLS Signature of Taxpayer 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 j', RCC-43 (5-65) COMMONWEALTH OF PENNSYLVANIA,("L(;//~E/~IED DEPARTMENT OF REVENUE "~Z/N!)';~c,'~Ui";: HARRISBURG cO U'c, /1UG ,6 ONs ..;:28 PH '11 j • NOTE:TO BE SUBMITTED IN TRIPLICATE Pennsylvania Department of Revenue Bureau of County Collections 26 S.4th Street Harrisburg,Pennsylvania Dear Sir: Pursuant to Section 742,Pennsylvania Inheritance and Estate Tax Act of 1961, we herewith submit the following report: NAME OF REPORTING FINANCIAL INSTITUTION PITTSBURGH NATIO~TALBANK ~CHARLEROI OFF!CE j ADDRESS CHARLEROI,fA.1$022 ACCOUNT NO.OF JOINT, TRUST OR INVESTMENT DEPOSIT_S__a;..;..:ving==,.;;..s~(OO='=23=.3~76~)~_ NAMES ON ACCOUNTORINVESTMENT__---Mr-s......_S_te_ll_,_a_F_o_r_te_o_r _ Mrs.Rose Rodzanskas DECEASED JOINT DEPOSITOR, TRUSTEE OR INVESTOR l1rs.Rose Rodzansltas ADDRESS 1_0.;;.9_C_h_u_rc...:..b...:...;;.st...:..••:.J:,...:..Be:.;.;;.;;.;n;.;;,tl;;;;::e:J£'lJrv~il=l:;;:.eL,..:;,P..=a.:,..-=1:.:::5~3llt.=!:...-__ DATE OF DEATH 7-24-71 SURVIVING DEPOSITOR, BENEFICIARY OR INVESTOR I·bos.Stella Forte ADDRESS 109 Church St.,Bentleyville,Fa.15314 Asst.Cashier in Charge TITLE RELATIONSHIP TO DECEDENT __....::D~a.::=ug~h~t~er~_ DATE DEPOSIT OR INVESTMENT WAS ESTABLISHED Prior to 4/1h/61 BALANCE,INCLUDING INTEREST''+X~~7:~.E~A;~:E.:::~~;H $IPkaC)£;, "16;(0 3 7 3 ,/3:.'#g .2.3 ?Signature 6-10 ~«Sf)..3 7 =.,..~I J- ..',Rr,:C-••134 ("1-69) COMMONW,j:AL TH OF PENNSYLVANIA _DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS INHERITANCE TAX DIVISION, OFFiCIAL NOTICE OF INHERITANCE TAX APPRAISEMENT AND ASSESSMENT OF ASSETS NOT SUBJECT TO ADMINISTRATION " Dote:Ayguat 12,1911 County~,~~~~_~~~_ County File No._ Bureau File No.------ We have received notice that,~ onJy.1f 24,"",',1971,you came into ownership of certain property throug ',','. ..". h transfer from Hrs.Rose Hodzanskas,deceased ' U;n.der the Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania such transfers are taxable and"the liability for the pQyment of the inheritonce ta'f due is imposed upon you,as transferee. :.~.:. ,The property onwhich tox is hereby asses,sed consistsof:Jt.Pltt"b\1)."gh National ~ Gbafl.,......OffUe,Cbal'l,rol"Pa.In the name,of Mr'p.Stella Forte tJU atrraised by the Commonweolth,as of the dote of de~th,at $2.746.46 ,,%of this amount is taxable Qt the rote of ,..',% ORIGINAL ASSESSMENT AMENDED ASSESSMENT 04TE OF ASSESSMENT TAXABLE AMOUNT LESS;ALLOWED DEBTS NET TAXABLE AMOUNT $-------- AMOUNT O,FTAX DUE o If you pay the above amount within three (3)months ,,of the dote of death of the decedent,or on or before ,Oct_24 1971 you may deduct a discount of 5%of the Qmount of tax due,or __,.......31-_-------------- ;'. 1 f $====================== (Agent for the Commonwealth) -----_._--- $ ASSESSED BY:---------- TOTAL AMOUNT DUE ~~ (Inheritance Tax AppraiseI') APPRAISED BY: *1£the tax is not paid by the above date additional interest is due at the rate of 6%per annum until paid o This tox became delinquent,fifteen (15)months after the date of death and,in addition to the tax,statutory inter,est at the rate of 6%of the tax per annum is also due as of*~~~~~~ 19_'_in the amount of INSTRUCTIONS TO TAXPAYERS Make checks or money orders payable to:To insure proper cred it to your account this Official Notice must accompany your payment.Moil or bring it to: If you have already paid this tax to an executor,administrator,attorney OJ other'personal represerHative tlf the. decedent for forwarding to the Commonwealth,list below the date paid,name and address of the person t~l whom you made payment,their official title and the amount.~~. 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 ~ill 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 t~e 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 deceden·t handling the administration of the general estate of the decedent or any other transferee. SCHEDULE OF DEBTS Date Paid Name of Payee Description of Obligation Amount Paid TOTAL $ (attach separate sheet If required) COMMONWEALTH OF PENNSYLVANIA) 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__ REPORT OF REGISTER OF WILLS Signature of Taxpayer 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 $--------0 Date of Approval:_ Register of Wi lis OFFICE OF THE REGISTER OF WILLS L ~-_.---.--,------" Form No.RCC-62 (6-70)THIS FORM REQUIRED IN ALL ESTATES WITH GROSS ASSETS UNDER '10,000.UNDER SECTION 701 OF ACT OF JUNE 16.1N1.jEFVEC'llVE lANUARY 1.1962.(FILE IN'OtJPUC~TE WITH COPY OF WILL ATTACHED). 63-7/-963 ' washingtonCountyof . ...........~:t.~~~~.f~~~~...'...................of .~.~~.~~':l:r.~~..~~:'.t..~~~~.~fY.~~~~~.~~~... (N&me)(Addre..)sworn Executrixbeingduly•__according to law,deposes and says that he is the .___..__ __. (Exec.,Adm.,Legatee,Etc.) of the estate oL_~~~__~~~~~.~~_~.whose last residence was..~~_~__~~~_~~~__~~~~.~~_..__.._ (No.)(Street) -..-~~~~~.~yy~~.!~deceased,and that the whole of the estate of said decedent,who died ..~~~_¥-~_~_!~~?_~(City,Borough or Township)(Date) consisted of: REAL PROPERTY REAL PROPERTY IN PENNSYLVANIA,WITH STATEMENT OF MORTGAGE ENCUMBRANCES UPON EACH PARCEL AT DEATH OF DECEDENT. WHERE PROPERTY HELD AS JOINT TENANT OR TENANCY BY ENTIRETIES,GIVE NAMES,ADDRESSES AND RELATIONSHIP OF OTHER OWNERS. Real Estate Estimated Value None. Personal Property None. NOTE:You may expedite the processing of this return by filing with it,and as a part of the return, letters from financial institutions or mortgage holders,certifying to amounts on deposit or owed by the decedent as of the date of death,Such letters must be signed '!?ya responsible officer of the financial institution or mortgage h.::>lder and indicate clearly amounts of principal and interest in the decedent's account at the date of death and the type of accountI account number and the exact name or names in which the account is registered,' Jointly Held Property .,Efltimated.Value Joint Bank Account,Pittsburgh National Bank,Charleroi Office,---~.- in the name of Rose Rod,anskas and Stella Forte,opened 4/14/61, having a balance at the time of death of $2,746.46,J:i of which would be subject to a tax or the amount of•••••••••••••••••••••••••$1,373.13 Joint Savings Account in The Union National Bank of Pittsburgh, Bentleyville Office,in the name of Rose Rodzanskas and Stella Forte,opened 9/4/62,having a balance at the time of clfeath of $2,680.74,~of which is subject to a tax or the amount of•••••••••$1,340.37 -Total•••••••••$2,713.50 Transfers within TWO YEARS Prior to Death None That at the time of death there was no safe deposit box registered ih 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 NOne - BENEFICIARIES BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED AGE OF LIFE (If step-children or DECEDENT TENANTS OR INTEREST OF (State full names of all and their addresses who have illegitimate children STATE YES ANNUITANTS BENEFICIARY an interest,vested,contingent or otherwise,in estate.)are involved,set OR NO,AT DEATH OF IN ESTATE forth this fact.)DECEDENT Stella Forte Daughter Yes 1/2 .1U~c;nurcn S1:ree1:Bentleyville,Pa. John Rodzanskas Son Yes 1/2 .., .-., RESIDENT DECE;DENT DEBTS AND DEDUCTIONS CLAIMED NOTE:Lis,t first five items in the spaces so provided,observe notations thereon,and instructions. ..~:--DEBT OR CLAIM NATURE OF SAME Funeral expenses paid Family exemption (will not be allowed unless decedent died residing with a spouse or children.) Administration Expenses • Counsel fees • $ AMOUNT Fiduciary commission • OTHER DEBTS AND CLAIMS st.Luke Church Dr.F. 'Quinet Monument Services 35.00 36-~ 50.00 J1)rO 318 50 J;<l 0"1> 96.25 Cf/?).6.... Total 0<:J $3,876.75 ....~~~~~~Y.V~~.l:~~~!'..~~~:J..4 . (City or Town and State) ....109..Church .street . .(Street Number) Subscribed and sworn to before me this . ......<:t.~d da~ugust 19.71 ...........~~. THERESA MUTO Notary Public.Canton Twp.•Washington en. ~, Note:The estat~a~rees to advise the Register of Wills if the amount actually paid in settlement of any fee,commission or debt is greater or less than the estimated amount claimed and allowed.- .i-/J-/)-d~f.~. -(Executor-Administrator) My Commission Expires September 3.1973 _ ~~~:~.~~dU~7~::'di.~'d:::~~.I d~~t ~bOvo ~PP:~'~~:~:9i'7";d.:;onf~mitY with law on;:..........~.I.(p.~.~~~?l ~. Appraiser In the event that any future intel'est in this estate is transfened in possession or enjoyment to collatel'al heirs of th decedent after the expil'ation of any estate fOI'life or for years,.the Commonwealth hel'eby expressly reserves the right to appraise and assess transfer-inheri- tance taxes at the lawful collateral rate on any such future interest. REPORT OF TH~GISTE I,the undersigned duly elected Register of Wills in and for ....V(7...... .~...County,Pennsylvania,do respectfully report that I have allowed debts and deductions in the amounts claimed by deponen s to those items where a greater or lesser amount is set fortI)in the last column to the right in said schedule above,which greater 0 es 11'.amoun represents the sum allowed a:a deduction. Dated:OCT..1....1.971.RUS~.EJ~.~AB(~Q:...............~.\.t.~~.....~....... Register of Wills b / Form No.RCC·62 (6·70) WillAdministration INo Year . IN THE MATTER OF THE APPRAISEMENT OF THE ESTATE OF ROSE RODZANSKAS Deceased Late of .....J;3~.~tleyville..................... County of ...~ashington.......................... Commonwealth of Pennsylvania REPORT AND APPRAISAL r--';;.:r c:::::'---;-:...~-~t'.,- ;-"'. ~.~ ,•I.. l,"'~ (- ,J:'-'):::.: rJ)L.-a __.i 0- ~,.......~-~. -;:..-:-..0.~."<..:::> ..\\.--:?'...-~...~",'cJ \c:~.\t~~~ \\;:,S i ;v'J ::r: I Z;<]) :?I.l'\~0:-0::--;;; \:-", -(-.. J.D.Costa,Esq. .....J --:,-...:'" R C CoB1 (6-7 1) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE, BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 NOTICE OF FILING OF APPRAISEMENT roll's.Stella Forte (Executor or Administrator) IN YOUR REPLY PLEASE REFER TO Inheritance Tax Division J Mrs.Rose Rodzanskas'In Re:Estate of _ __W_'A_S_H_ING_TO_N County _File No._PJ_-_71_-_9_63 _ Dear Mrs.Stella t'orte: You are hereby notified that the=-_-..,~.,...·_'i."..g-i-a-n_::_a-,l------------ appraisement in the estate of loirs.Rose Rodzanskas .. has been file~.in.}~office of the Regi~rr of Wills of__V_la_s_h_m--'g:=..t_o_n _ County on _...:>~PteIDber 27,,19_'_",Said appraisement reflects the following valuations: Real Estate _ Personal Property _ Transfers------di""'r-rrr...,--r-rr------- J0 inti y Owned _---:i:'$_2.::..."'_h_J_._5_0 _ TotaI ~-,,-$2c.::..;·,L!.7-=13"'-'..~5...=.O _ 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 nine (9)months (fifteen months when death occurred from December 22,1965 to June 16,1971,inclusive; and twelve months when death occurred prior to December 22,1965)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. ,I Date __S_e_pt_e_m_b_e_r_2_7.::...,_1_9_7_1 _ Date of death July 24,1971 Note:This is not a bill. Signed Title Appraiser 1:.--------- ESTATEINSOLVENr RCC-39 (5-68) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUMMARY Estate of Rose RodzansksSl (Last Name)(First Name)(Initial) DATE OF DEATH 7/24/71.FILE NO.63--71-963; REPORT OF INHERITANCE TAX APPRAISER I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of W_a_s_hingt_·-=-_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". Dated:September 27,1971 REPORT OF THE REGISTER OF WILLS , OF WILLS DateJ.lCT 1 1971 RUSSELL MARINO I,the undersigned duly elected Register of Wills in and for washington 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'',which gr ter or lesser amount represents the sum allowed as a deduction. 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 VALUE AS REPORTED VALUE AS APPRAISED $$,-------I~-I'- ~7/3 ~-o of-}/J S'0 AJo;J& J 1/3 50 Valuation of life estates or FOR USE OF REGISTER ONLY Tax on $-+-__2% Tax on $(6%\0 Tax on $---------+---~ Tax on $10% Tax on $15% fu~pti~s * Total Estate ~_ TOTAL TAX COMPUTATION OF TAX $---------4-- $---------4-- $-------4-- $--------+-- $------~-- $---l.__ (*)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 $t= Add interest at rate of 6%from_____to $-J AMOUNT OF ESTATE TAX ASSESSED $-_~_~l- Estate tax paid $-Jl- BALANCE DUE $ ----Jl- Add interest at rate of 6%from t= ------lto-----$-------<, TOTAL TAX BALANCE $-----~PAID $-J 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. ~..:......--_7J_CJ1t ...._."_~_ Will Administration (No. IN THE Year . MATTER OF THE APPRAISEMENT OF THE ESTATE OF ROSE RODZANSKAS Deceased Late of County of BENTLEY\FIlLE................... WASHlNGTON , ~ Commonwealth of Pennsylvania REPORT AND APPRAISAL r, --~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~--------.. i."DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG.PENNA.17 127 COMMONWEALTH OF PENNSYLVANIA RESIDENT INHERITANCE TAX APPRAISEMENT DATE ,~~.p.~.~.~.~~rr...:!~r.z.~,.. COUNTY ,,Y.!A§.~.~g~g~, . FILE NO.,3-71-96]......./. Whereas..g.C>,~.~~9.q.~P:~¥~~late ,of ~~.n.y.+..~Y.Y.~1+..~. in the County of ~~~.~?~.~~:?~Commonwealth of Pennsylvania.having died on the ...:-:.·:~:.::.;L ??~.~day of ~P.J.Y.:..................................................19 7.~;seized and possessed of an estate subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania; Therefore.I ~.9:~;b¥1:~~~~.Y.: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 Allet •TO ThT'T'HRT.n See Copy attached to appraisement Unit Valuel $ Apprallement Made for Inheritance Tax Purpoles I fonn~;V:fh7.:::rh~wlll"lla~l~~~~'~:;o~~~~ra~e.~tis~~£ ~~Appraiser .....................................................................................................................~. (Ifumber and Street) ........................................................................................................................................Penna. (Post Oftlc:e) WASHINGTON County RESIDENT INHERITANCE TAX APPRAISEMENT Estate of ROSE RODZANSKAS Deceased. Late of ~~~~~~~.. Date of Death,~~..~.'.<~?!.J.::.. Appraisemeilt Docke't vC:z......3..?,. Page,,No.6).~71-963........a<·/·.Q·~·l ···..~~~~·~~~~~~~·~·~·~·~~····:::::::.::. Filed in Register's Office,,1 Amount of tax due,~-. DEPARTMENT OF REVENUE Received, Examined and Approved,.. Wrote aballt A ppra.isement, Appeal f,.om Appraisement,.. Entered and charged,. /c: ..... ... Inheritance Tax Protest Board."'.,,'Bureau of County Collections ' Department of Revenue " Harrisburg,,~ennsylvania ..'J.,.•, •..-~..'.-- Gentlemen: .~'. COMMONWEAL1H OF PENNSYLVANIA' DEPARTMENT OF REVENUE.' ,"BUREAU OF COUN,.V,COLLECTIONS HARRISBURG 17127 November ~2,.1971 ' ," :,f 'j'......... ".. Pursuant to the provisions of Section 1001 (1)'of the Inheritance and Estate Tax Act of 1961,a PROTEST is filed against the action of the Register of Wills of Washington 'County allowing,on'October 1,1971,debts and deductions, ,including the family exemption,claimed in the Rose Rodzanskas ",E9tate.', " . , A review of our record discloses that Mrs.Rodzanskas' sole assets,.reportable for inheritance tax purposes,were two bank accounts owned jointly with her daughter,Stella Forte. On September 27,1971,both accounts were appraised by the Commonwealth at one-half of their fUll value or $2,713.50. Protestant contends the Register of Wills'allowance of'debts and deductions against jointly owned ',assetswas im-. proper unless the joint tenant,stella Forte,actually paid these debts. With respect to the family exemption claimed by Stella Forte,Protestant contends the exemption is not deductible because it cannot be claimed against jointly owned property. ,See Stevens'Estate 434 Pa.259.', .' It is the Protestant's'position that,while the 'family exemption is not deductible,the otherdebts~claimedare allowable only to the extent that Mrs.Forte actually paid, ".. '.,r:'.,f " f,', III!'" .:-•I,-".,It Inheritance Tax Protest-Board" Estate of Rose Rodzanskas November 12,1971 Page 2 hi .:,'. ,., them.In thE!absence of proof of payment,none of the ,claims are deductible for inheritance tax purposes. Very truly yours, «4~d;-#... ,'Robert L.Schrift,~g Chief Inheritance Tax Division '~-'.~. FOR:Peter Capataides#Director , Bureau of County Collections RLS:PM/cag .,, CC:Russell Marion,Register of Wills CC:Stella Forte,Executrix CC:J.D.Costa,Esquire 107 Main Street Bentleyville,Penna..l53l4 ..;,". '." -. ," .,I .j.. .~."',~~-.. .' COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 February 9,1972 Mr.Russell Marino Register of Wills Washington county Court House Washington,Pennsylvania 15301 Re:Estate of Rose Rodzanskas File No.63-71-963 County of Washington Dear Mr.Marino: Enclosed isa copy of a Protest filed in the sub- ject decedent's estate. On February 9,1972,Joseph F.shamay,Assistant Director for Taxation of this Bureau,advised J.D.Costa, Attorney for the estate,that the Protest has been Sus- tained. Accordingly,you are authorized to amend the record of this estate to conform therewith. Very truly yours, M~--R.~~4 Lq/ Robert L.Schrift,Chief Inheritance Tax Division FOR:Peter J.McHale,Director Bureau of County Collections j February 9.1972 J,D.Costa,Esquire 107 Main Street Bentleyyil1e,Pennsylvania 15314 Be:Estate of Rose Rodzanakas Fl1e No.63-71-963CountyofWashington The Inberi.tanceTax Protest Board of the Pennaylvan1a Department of Revenue met on the and day of February,1972,and cona1dered the Protest fJ,led in the above decedenttaestate.The declsion of the Board followst The Commonwealth Protest filed November 16, 1971,1s hereby Sustained.The claim fort Family Ex... emption ot $1,500.00 1s stricken trom the Statement of Debts and Deductions.The other debt and claims listed on the Debts and Deductions are stricken from the Statement of Debts and Deductions. Joseph F.Sbamay, Asst.Director for Taxation For:Peter J.McHale,Director Bureau of CountyCollectlons JFS:JTYf/ms c.c.Mrs.Frances Leo Chief Appraiser . c.c.Russell Marino Register of Wills ., c' I, " . t71 tl~l!.It P~1 59 No~12;1971 ,.Iabtrlt.anatt ~~est Bo«sr4 .,Bureau of COUl'ltyCoU~loU 'Depet,tmetl.t of 'Revenue ' . .B~1aburgj P~lVEUU.a ".", .t:'" G4tt1tl....ent turaU~to tbe prov.ialoJW of .8etft.lon 1001 (3:),ttI£t.'htt Iubu'i.t.ence ~,M~.,T~Act,of·,1961,$Wore-b ~i1e'. :againlt the a¢1oz)of tbe Reg~r()f Wila o!~Ofl ,',:'~y &11~~9D octobot 1#1'71,".8 ...,aeaucelOMj,i,nc1U11n;~he femilye:a:empt,1on#...1~.,t-ROM cJt~ka$'zstete...",' ••11-..~• ."A revieW of,our ~r4 ~c408tts\b.Mrs.Rtik.-ltU·,·-,'.8O~.as.et.,report.6blet !tD%'1nber~~i1.ncet_~_,_re"t.wo. ,:b4mk ~.,~,Join\'~yrith"l'4e:ughtu,-..J.l.!')t't4.. .Onsep:.~27-,.1971,.l;lQ\b~8 •.,.,..,apprdMI,byt,.-, .~a1tbe.t o~]!ottbJU"!ul1 valua ..,t'$~"113,50.' . "",Protutent ~"·tbe ~iR.r'ofWlllf1ta1~','.of'aebta,an4a.4U~s.ons eq~'Jo:trJ:ily ~'.s"a ';waS'iJn- .proper ~tbeJ'()mt.,t_ent,',st.~4I\)R.,_u~ly»et4 " ' ~.,,1:t.$. • ',' .~.,..~-... ,- Inberitence'Tax Pr.ot-Bo~4 astat.e of RoM _R04zl1W1bS . ,November la,1971 Peqe 2 '" .' .' •f'''~-.'. 1 _.f• " ."them.In t.be~bsence 01:'ptaof of payne=,-.Mne of tlte -claims -.are~ible·fot'lnb.erltaliee1;u put'fOaes.' .. Vexy ~y ,yol.1r$, \..~.'.' Itober:t-L.aC!bt's..A,Acting Cbief- tn'bed~Tax DivisiOn ' ~ttt Peter -Cape.tU4es,Director ,~of CoUrJty CQllect10ns " .. tu.s IpH/CeQ _,~ -~Rtu!S$el.l .MeriOn.Re9tst._of"WU18'_ CCcst.ua JroJ:t.,Bxeeut.riX CCt a.D.-COBt.a,~.'. -lO'Mdn~, 'sentleyv1.l.le,Pent'1ih )..5314' .- :' .. ..-.' ,\ .', ,,j ~.- " ," .".,