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HomeMy WebLinkAboutOC1971-1121 - ESTATE OF LEGERRCC-39 (5-68) COMMONWEALTH OF PENNSYLVANIA TRANSFER INHERITANCE TAX RESIDENT DECEDENT SUMMARY Estate of.-l.lLFA;ERl,;jU,L:.I1J,..--IJoRO!w!J.I.BERUl..l...TI.....-__..I.!C'-"'.DATE OF DEATH 9-15-71 (Last Name)(First Name)(Initial) FILE NO.63-71-1121 REPORT OF INHERITANCE TAX APPRAISER I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of_----'i~rlA""S~HI......N~G~T=_O~N _ Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing return at the values set forth opposite each item in the last column to the right in SC edules "A","B", "C",and "E". VALUE AS REAPPRAISED $-------+-- (*)As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue. 64 10 $--------'--- $-------+-- $--------+--- $--------+-- $-------+-- $--------+--- COMPUTATION OF TAX ____--L::ES~TATE INSOLVENT VALUE AS REPORTED VALUE AS APPRAISED $$,-------11--- :==t= MAi.INO X DUE 2% -@0 5% 10% 15% * ADJUSTMENTS ents are made to the above computation of tax by the Register of Wills,for proper reason, w,with short explanation. c?("..,~~~:..-,....~~~~~ INHERITANCE TAX APPRAISER REPORT OF THE REGISTER OF WILLS _-------1c:-L SSED $. $--'I $----'- TOTAL TAX BALANCE :-------l~ PAID $-JL ed Register of Wills in and for County,Pennsylvania,do respect- uctions in the amounts claimed by deponent e as to those items where a greater or st column to the right in Schedule "F"ich greater or sser amount represents the sum X Dated:December 2B.1971 I,the undersigned duly elect fully report that I have allowed ded lesser amount is set forth in the la allowed as a deduction. -Dated:DEC 28 1911 RUSSELL.--- INVENTORY Real Property (Schedule A) Personal Property (Schedule B) Transfers (Schedule C) Joint -Held Property (Schedule E) TOTAL GROSS ASSETS Less Debts and Deductions (SCHEDULE F) CLEAR VALUE OF ESTATE Valuation of life estates or annuities ................. ESTATE TAX ASSESSMENTS FOR USE OF REGISTER ONLY Tax on $ Tax on $ Tax on $ Tax on $ Tax on $ Exemptions Total Estate TOTAL TA Less tax previously paid BALANCE Less 5%of tax if paid within 3 months after death BALANCE OF INHERITANCE TA Add interest at rate of 6%from to AMOUNT OF ESTATE TAX ASSE Estate tax paid BALANCE DUE Add interest at rate of 6%from to FOR USE OF REGISTER ONLY NOTE:Where subsequent adjustm same should be noted belo ~ Will Administration t No. IN THE Year . MATTER OF THE APPRAISEMENT OF THE ESTATE OF ..ROBERT ·C.LEGER· Deceased Late of .......M1tVEll.T1!JP:- County of WJ\SHJlJG:T.ON . Commonwealth of Pennsylvania REPORT AND APPRAISAL ... ·t .- I • ...' o •t )-11:1..1 IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYL VANIA.. ORPHANS t COURT DIVISION. -, No.of 1971. IN RE:ESTATE of ROBERT C.LEGER, Deceased. ........ '~ (\ -...: -..J :~=1I'::1 ;--r '-,0 • r '"Jr-:-(/) PETITION FOR THE SETTLEMENTOFANESTATEUNDERTHEFIDU-CIARIES ACT OF 1949,P.L.512 ARTICLE II,SECTIONS 202 AND 211,AS AMENDED. ~~ -<=- ,to LOUIS F.SILHOL ATTORNEY AT LAW 1010 GRANT BUILDING PITTSBURGH,PA.15219 I AREA CODE (412)261.3020\ -~I " IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION IN RE:ESTATE )~3-1/- / /;;L /) of )No.of 1971. ) ROBERT C.LEGER,) Deceased ) PETITION FOR THE SETTLEMENT OF AN ESTATE UNDER THE FIDUCIARIES ACT OF 1949,P.L.512,ARTICLE II,SECTIONS 202 AND 211,AS AMENDED TO THE HONORABLE,THE JUDGES OF SAID COURT: The Petition of Joan C.Leger,respectfully represents: ~:Your Petitioner,Joan C.Leger,a resident of R.D.4~Amwell,Amwell Township,Washington County,Pennsyl- vania,is the surviving widow of Robert C.Leger,Deceased. TWo:Robert C.Leger,a resident of the Township of Amwell,County of Washington and Commonwealth of Pennsylvania, died September 15,1971,intestate,and no Letters of Adminis- tration have been granted to administer said estate. Three:The said decedent was survived by his wife, Joan C.Leger,and by two children of a prior marriage,to-wit: Lynn D.Leger,age 16,and Roberta Lee Leger,age 13,all of whom formed a part of the household of the decedent at the date of his death. The said Joan C.Leger is sui juris and the sai Lynn D.Leger and Roberta Lee Leger,being minors,have no guar- dian,nor will it be necessary for the appointment of a guardian - 1 - • of said minors for the reasons hereinafter set forth. Five:The only estate,real or personal,of which the decedent died seized was a claim in the amount of Four Thousand Four Hundred Seventy-five and 10/100 ($4,475.l0)Dollars against Kenneth Daniel Farina and Camille S.Farina,his wife,being the balance of the purchase price due from the sale of a certain parcel of real estate situate in the Borough of Plum,County of Allegheny and Commonwealth of Pennsylvania,being Lot No.1208 in the Holiday Park Plan No.9 as recorded in the Recorder of Deeds Office of Allegheny County,pennsylvania,at Plan Book Volume 70,page 139,the record title of said real estate having been vested in the said Robert C.Leger at Allegheny County Deed Book Volume 4843,page 331 the settlement of said sale having taken place as of August 31,1971 and for which the said Robert C.Leger had executed,acknowledged and delivered a deed in escrow on August 17,1971 pending settlement. Six:Your Petitioner,Joan C.Leger,as the surviving spouse of said decedent and having maintained the family relation ship in the home of said decedent claims the sum of One Thousand Five Hundred ($1,500.00)Dollars as the family exemption allowed under Section 211 of the Fiduciaries Act of 1949,P.L.512,as amended. , Seven:Your Petitioner,Joan C.Leger,has caused the following disbursements to be made from her own separate property in the settlement of the claims arising from the death of said decedent: - 2 - • Administrative Expenses: Louis F.Silhol,attorney fees and costs of this Petition Preferred Debts: Fryer Funeral Home,Decedent's funeral Jefferson Memorial Park,inter- ment fee Other Debts: Sears,debt due at death Total Debts and Deductions $2,132.60 160.00 175.00 2,292.60 1 280.04 3 747.64 .~. Eight:No further claims of creditors of said de- cedent have been presented to your Petitioner as of this date, and further,your Petitioner is unaware of any facts which would lead to the presentation of any further claims against said estate. Nine:As the assets of said decedent are exceeded by the claim for family exemption,and the payment of administration costs,preferred debts and other debts,said decedent's estate is insolvent and there is no Inheritance Tax due to the Common- wealth of Pennsylvania.A written statement from the Register of Wills of Washington County,Pennsylvania to the effect that no Inheritance Tax is due on said estate is attached hereto. ~:As your Petitioner is the only party in interest of said estate as the surviving wife of the decedent claiming the family exemption and as the only creditor of said estate, notice of the filing of this Petition is not necessary to be given to any party. - 3 - hereinabove set forth,the minor children of said decedent,to- wit:Lynn D.Leger and Roberta Lee Leger,will not be entitled • Eleven:As the estate is insolvent as for the reasons to the distribution of the assets of said estate and no guardian of said minors'estates need be appointed. TWelve:Your Petitioner requests the Court,pursuant to Sections 202 and 211 of the Fiduciaries Act of 1949,P.L.512, as amended,to award distribution of the assets of said decedent as follows: To:Joan C.Leger,family exemption To:Joan C.Leger,in repayment of debts and expenses of Robert C.Leger,deceased $1,500.00 2,975.10 $4,475.10 ""!'4 - .~ COMMONWEALTH OF PENNSYLVANIA COUNTY OF WASHINGTON ) ) ) ss: ", Before me,the undersigned,a Notary Public in and for said County and Commonwealth,personally appeared JOAN C. LEGER,who being dUly sworn according to law,deposes and says that she is the Petitioner in the foregoing Petition and that the averments of fact therein contained are true and correct to the best of her knowledge,information and belief. Sworn to and subscribed --#JbeforemethisLday Of~,1971. ~%d Notary Public. NORMA HAWK,Notary Public Plum BorOUgh,Allegheny Co"Pa. "'"'My COmmission Expires October 6,1975 - 5 - IN THE COURT OF COMMON PLEAS OF WASHINGTON COUNTY,PENNSYLVANIA ORPHANS'COURT DIVISION In re:ESTATE ) ) of )No.of 1971. ) ROBERT C.LEGER,) Deceased ) ORDER OF DISTRIBUTION AND NOW,to-wit,the --lif!lay Oz;i~A ,~ 1971,the foregoing Petition for the allowance of a family exemption and the settlement of an estate of less than Five , Thousand ($5,000.00)Dollars having been presented in open court, and upon motion of Louis F.Silhol,Esq.,attorney for the Petitioner,IT IS HEREBY ORDERED,ADJUDGED AND DECREED that: 1.That your Petitioner,Joan C.Leger,as the sur- viving wife of Robert C.Leger,Deceased,having maintained the family relationship is entitled to the family exemption of One Thousand Five Hundred ($1,500.00)Dollars:and 2.That your Petitioner,having paid the administrative costs,the preferred debts and other debts of said decedent,is the sole creditor of said estate:and 3.That the personal estate of Robert C.Leger,De- ceased,consisting of a claim in the amount of Four Thousand Four Hundred Seventy-five and 10/100 ($4,475.10)Dollars against Kenneth Daniel Farina and Camille S.Farina,his wife,the same is hereby set apart and decreed in payment of the family exemption and settlement of said estate to the Petitioner,Joan C.Leger, widow of Robert C.Leger,without notice,appraisement or Letters Testamentary,and 4.That a copy of this Order shall be sufficient authority to Kenneth Daniel Farina and Camille S.Farina,his wife,to pay said sum of Four Thousand Four Hundred Seventy-five and 10/100 ($4,475.10)Dollars directly to J 2)132.60 LSOO.oO 175.00 160.()O L280.o4 [J1-0 5.2 n.64 T , "-~....-----.........'_.....-" .00 1 C 4,475.10 5,24 7 b 4 - -to .,'% -, "\ Porm No.RCC·62 (2·641 THIS FORM REQUIRED IN ALL ESTATE~WITH G¥OSS ASSETS UNDER $10,000,UNDER SECTION 701 OF ACT OF JUNE 16.1961,jEFFECTIVEJANUARY1.1962.(PILE IN DUPUCATE WITH COPY OP WILL ATTACHED)fp 3 _ 7 I -I I Oll OFFICE OF THE REGISTER OF WILLS County of . ,~~~+~q~9~,,...,,.,.. " ..'!9NS!.~,!,~<?~,~.,.".,...,.....,..,.,.,.".,of ,'.~~Q~.,'h ..~~~;L""?~IW.~y~~~~~....,.,. (Name)(Address) being duly ~~~;_~.according to law,deposes and says that\e is the ~~~;YA:mLWA;~_ .(Exec.,Adm.,Legatee,Etc.) of the estate of ,gQ~~~_!::__~!.~9!~whose last residence was g!'_p-_!~---- (No.)(Street! _____~~J..~~~§h;l?_--.deceased,and that the whole of the estate of said decedent,who died J?_~..p_-;~~~..J..~.7l (City,Borough or Township)(Date) consisted of: REAL PROPERTY REAL PROPERTY IN PENNSYLVANIA,WITH STATEMENT OF MORTGAGE ENCUMBRAN<i:ES 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 Claim vs.Kenneth Daniel Farina,et ux $4,475.10 .' . ,"- 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 by a responsible officer of the financial institution or mortgage holder and indicate clearly amounts of principal and interest in the decedent's account at the date of death and the type of account,account number and the exact name or names in which the account is registered. ; ..-------_.~----------------------------------------------------, Jointly Held Property ,,Estimated Value ,.. .---~- I-.. I -, -- ,.,...,.-,,.,.' Transfers within TWO YEARS Prior to Death 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 - 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 Joan c.Leger Wife Yes Lvnn D.Leaer Dauahter Vel=: Roberta Lee Lever Dauahter Yes . ". .0'.-i RESIUENT VECEDENT DEBTS AND DEDUCTIONS CLAIMED ..NQ'F"l!::List first five items in the spaces so provided,observe notations thereon,and instructions. DEBT OR CLAIM NATURE OF SAME AMOUNT THIS COLUMN iKEGISTER ONLY Fryer Funeral Home Funeral expenses paid $2,132 ~O $ '~ Joan c.Leaer Family exemption (will not be allowed unless decedent died residing with a spouse or children.)1.500 00 Louis F.Si1ho1 Administration Expenses *175 00 Counsel fees * Fiduciary commission * OTHER DEBTS AND CLAIMS (*)See Note below Jefferson Memorial Park Interment Fee 160 00 Sears Decedent·s Debt 1,280 04 ,. .. ,, ~ )I..I ~ I ..' w-. Total 5,247 64 I!P 5"1.Y-.1.£.4 Note:The estate agrees 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. .'~~~~'"..~~t:l~~X~Y~~~" . (City or Town and State) ~i1:;it..-ifJ:tL~~j············· ..:fit.•..P.·..4 . (Street Number) Q October 6,1975 Having been duly sworn accoi'ding to law,I do hetjy certify th:t the rbove appraisement is made in conformity with law on this ................d.,/ltrlJ.day of ~.;..;~..,;;/~../:2.~~,. AppraiseI' Subscribed and sw(}rn to before me,¢is . . . . . . . . . . . . ......... ~.d.J'",71:::.:~.:,'9..• •NORMA HAWK,Notary Public Plum Borough,Allegheny Co"pa, tAy Commission Expires In the event that any futul'e interest in this estate is transfelTed in possession 01'enjoyment to collateral heirs of the decedent after the expiration of any estate for life 01'for years,the Commonwealth hereby expressly reserves the right to appraise and assess transfer'inheri- tance taxes at the lawful collateral rate on any such future interest. REPORT OF THE REGISTER OF WILLS I,the undersigned duly elected Register of Wills in and for .W~County,Pennsylvania,do respectfully report that I have allowed debts and deductions in the amounts claimed 'b;'d'e~'~e~t~ept as 0 ose items where a greater or lesser amount is set forth in the last column to the right in said schedule above,which greater or esse amount I'resents the sum allowed as a deduction. Dated:....Q;.~.~~.'~7~.RUSSEL.~.~~.R~.......~..l.\.....~~.~..,~_....negist1r of Wills Form No.RCC-62 (2-64) Will 'l Administration SNo Year .c, ,. J,i IN THE MATTER OF THE APPRAISEMENT OF THE ESTATE OF .".n4..\",."",~.\'-". ~..,~t.~t:"./•,Jt..~...,~.'~"(.'.';.:'<:::>,.,;:; ''''-~'',-..'-:1 .~~.'~-:to •~......,,-:t:': :.~...."4·:':--'..,'.:...,,--:,....""""I·w ,.....,~... .."..........')..': "of ..:.:~ """~rTf,• , 1 .... ............~~~~~~.~.~.~~~~". Peceased Late of Amwell Township................................. County of .!!ashington............................ Commonwealth of Pennsylvania REPORT AND APPRAISAL . .Vd ..(I CJ N\)_L .I'll H~~'1i::r\ S11 I/.l,::1()';':J.::;j j ~i:J CU:t.:I j ~~;r~ PI ill'';r •".1 !iIi,'i J.l..,G I: LOUIS F.SILHOL,.ESQ., 1010 Grant·Bui:lding ;.:-; Pittsburgh,Pennsylvania ..15219 RCC-81 (6-71) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COUNTY COLLECTIONS HARRISBURG 17127 NOTICE OF FILING OF APPRAISEMENT JOAN C.LEGER (Executor or Administrator) IN YOUR REPLY PLEASE REFER TO Inheritance Tax Division j In Re:Estate of vlASHINGTON ROBERT C.LEGER Cou nty - Fi leNo.__-=6::::.3_-.!..:71=.--=ll=-2=1=-------_ Dear l'1rs.Leger, You are he reby notified that the -"Qu.r....i-eg,..ina............1~_ appra isement in the estate of R.....O"""B....ER~T""--!C"L."___oILE""""'G...E;ul.J<...1 _ has been filed in the office of the Register of Wills Of__.1lYiaASb<!.Hu.lddNwG.....TO~N!L.-_ County on December 28 ,19..1l....,Said appraisement reflects the following valuations: Real Estate _ PersonaI Property __---l./~I'.....JHI7c..,,5l-4.>-IJ..l.OL-_ T ransfers _ Jointly Owned _ Tota I -'4-'*",...,,4-u7-.L5---..1....,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. Date __------'D~e""c"'_'e~m"_'b~e""'r~2""8~~~1""-97.LJ....,1~-Signed __=-DO=M=IN=I=C-=R:=.~D..::::eMAR==IA=___ Title APPRAISER I ESTATE INSOLVENT DATE OF DEATH:September 15,1971 Note:This is not a bill.