HomeMy WebLinkAboutOC1971-1128 - ESTATE OF FRIEDSAM}"unn RCG.~,2
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1DE.PA~TME~~T OF R£VENUE'..BUREAU OF COUNTY COLL£CTlONS
HARRISBURG.PENNA.17 127
COMMONWEALTH'OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATEu......~J.3."uul.9.7?.uuuu..
WAaIINGTONCOUNTY.u.uuuu.uu.uuuuuu.uu uu..u u .
FILE NO.u 6J 71-f128..u u u u .
Whereas,u ;A~Y.~.~.J~..~~~~p..?~.~late of J'!A..el:f.~.NQ:'I.'Q.I\I .
in the County of .JrlASUNGT.ON Commonwealth of Pennsylvania,having died on
19th .SEPTEMBER 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.~.P.!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 Hfe estates growing out of said estate,hereby file the following appraisement:
In the event that any future interest in this estate is trap.sferred 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 Purposes
TRANSFERS $
SEE Schedule "e"of aporaiselIjent 1.027.24.
ES'l'A'I"F.INSOLVENT
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Having been duly SWo.n1 accordin~llaw,I do hereby c~rt;,th~Lt_h",_'l.J:>f)v';!appraisement is made in con-
...''../,'.'.",'~~-/formity WIth law on thIS ,../.J..,..r.,..fl.:day of ,(/Q ~','"C-'":.~~...........................19,/:2,,-...·:~~r~~;~==:
RESIDENT INHERITANCE TAX APPRAISEMENT
WASHllWTON County -.
-l.
•'J....-~
,.
Estate of
ALVIN
Late of
FRIEDSAM
Deceased.
WASHINGTON
Date of Death,SElTEMaER..l.9".1.971 .
Appraisemeilt Docket Vol.,;::..li~'i'.
Page,No A3..=7.:I:....7~~.
Filed in Register's Office,>.:~~*?519 '1.?
Amount of tax due,$.
DEPARTMENT OF REVENUE
Received,
Examined and Approved,.
Wrote abo.ut Appra.isement,
Appeal t"om Appraisement,.
Entered and charged,.
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....:WASHINGTON .
Form RCC-33
RESIDENT DECEDENT
&]-7/-71),(
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
COUNTY OF
,.•J
IMPORTANT:This return must be completed in detail and filed in duplicate,with will attached,with the'
Register of Wills of the County where decedent resided;Return is due within one year after
date of death,unless an extension is granted by the Secretary of Revenue.(Section 703 of
the Inheritance and Estate Tax Act of 1961.)___.__.~:nT:~~~~7~;~~.~:}=::VIV~~:7 v t
Late of as.hing On ..County.~_~
Pl''::.:.~=:.:~~-~_:=~---=},,'
...........................................J.Rr.S M!f.Rl.EPS.AM.,S:ur..v.,i:v.ing ,Spouse..
~of the estate of the above-named decedent being duly sworn,dell,ose S and say S
Decedent died .,~~~~~~mbe.r ..~2;i ,19 ('v1?'{ltMlOOlIDC No Probate Estate }
Name and address of attorney or}..(Charles.....C•.....Arell'Sberg)Es.q.•.,.....Tucker.,.....B.urke.,.....Camphell....&.....Ars.e.nhe.rg.,other authorized representative to'..
whom all correspondence should be6QQ.QneQliYe.:rl:llaza,Pittsburgh,J)'e:rmf:lylY@ig.:L5~~.4 ..
mailed.
That as such ~§.:t&!?d~ponent is familiar with the aff~irs of said estate and the property con-
(~
stituting the assets thereof and their fair market value.
That at the time of death there was no safe deposit box registered in decedent's individual name,or jointly
with,or as agent or deputy of another,or in decedent's individual name,with right or'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
The Union National Bank of Pittsburfrh.Decedent and Iris M.Friedsl1m WifA
Cro..ss.roa.~Office
Box -ll372
That the contents of said safe deposit box or boxes are itemized under Schedules of this
return,with the exception of the following,for the reasons hereinafter set forth:
Nothing contained in safe deposit box.
That Schedule A attached hereto and made part hereof sets forth fully and in detail all the
real property in the Commonweal th of Pennsylvania of which decedent died.having an interest therein.It
also sets forth the mortgage encumbrances upon each parcel of real property at the date of death,giving
the amount still due at death,name of mortgagee,date,rate of interest,and book and page of record
thereof.It also sets forth in the columns provided therefore the assessed valuation of each of said
parcels,the estimated market value thereof as of date of death of decedent.
That Schedule B attached hereto and made part hereof sets forth fully and in detail all personal
property wheresover situated owned by the decedent at the time of death;al,l moneys left by the decedent
at the time of death,whether in decedent's immediate possession,standing to decedent's credit in banks
of deposit,saVings banks,trust companies,or other institutions,wheth~r individually,or in trust for
any other person or persons giving also separately the accrued interest ;thereon,if any,down to the last
interest day prior to decedent's death in the case of savings banks,and to the date of decedent's death
in all other cases;all bonds,postal savings,treasury certificates or notes and other evidence of in-
debtedness of the United States to the decedent;all obligations,whether by statute or agreement they
are designated as tax free,of the United States,or any state,or political subdivision.thereof,or of
any foreign country,which ~re owned at the time of death;all wearing apparel,jewelry,sJlverware,pic-
tures,books,works of art,household furniture,horses,carriages,automobiles,boats,and any and all
other personal chattels of whatsoever kind or nature,left by decedent,together with the fairly estimated
market value thereof;all bonds and mortg81':es held by decedent and of all claims due and oWing decedent
at the time of death,and all promissory notes or other instruments in writing for the payment of money
of which decedent died possessed,of whatsoever nature,with interest thereon,if any,giVing the face
value and estimated fair market value thereof,and if such estimated fair market value be less than the
face value,it sets forth briefly the reasons for such depreciation as to each i tern;all moneys payable
to the estate from life insurance polici'es carried by decedent;all annuity and endowment contracts the
proceeds of which were payable upon the death of the decedent;and all the corporate stocks and dividends
due thereon and unpaid as of the date of death,bonds and accrued interest thereon to the date of dece-
dent's death and other investment securities owned by the decedent at the time of death,with the market
value thereof at such time.
v:,"""",~;,".~"~~~~_,..
Surviving Spouse
",c/Q,...The.."Union....Natiana.],...Bank,..,af...P.i:t.t.s.burgh
,Trust DefRtreet Number)
"J),~Q,.".,~,Q~..,'$.3.7.",...P.,it,t.,~.b.w,gh~"..r.,A....,.l..5230...,
(City or Town and Sta,te)
,
L
;
In the case of securities of close or family corporations,the values reported are as far as
possible substantiated by financial statements of the corporations,showing the assets and liabilities
thereof as of the date of death.The schedule also sets forth the interest of decedent'at the time of
death in any co-partnership or business,and in support 'of th~"v~lue'of suchintere~t th~re i~a~nexed to'
said schedule,'financial statements showing the assets and liabilities of said co-partnership or business.
A copy of the co-partnership agreement,(if oral,a statement'setting forth the natiJre of tile'agreement)
together with a statement setting ,fo,rth ,the Character'of the,busiriess,its location~and such other facts
pertaining to the l;lUsiness as may be pertinent to a fair and ,just 'appraisal of the'decedent's interest
therein must be submitted.It should also set forth :i.~itemized form,together with the fair market value
thereof,any other property owned or bequeathed by'the decedent at the time of death.
The SChedule C attached hereto and made part hereof sets forth a true answer to each inquiry
contained therein and in the case of transfers ofproperty,real or personal,within two years of decedent's
death,in contemplation of decedent's death,or intended to t~ke effect in possession or en,joyment at or
after death,said schedule sets forth the nature and value of 'such property,to Whom transferred,the
relationship of the transferees to the decedent,the proportionate share received by each transferee and
all other facts of a pertinent nature regarding said transfers.In the ca~e of transfers intended to
take effect in possession or enjoyment at or after death,there is also attached ,to ,the schedule a COllY
of the deed,trust agreement or other instrument creating the trust.Ther\~is also set forth in said
schedule a list of all property,real and personal,with its value,Which passes at decedent's death by
virtue of the exercise by decedent,either individually,or,jointly with another,or any power of appoint-
ment vested in decedent,ei,ther individually or jointly,by the Will,deed,or other instrument of another,~ith a copy of the instrlooent crea£ing such ~~wer attached to th~schedule.
That Schedule D attached hereto and made part hereof sets forth the names and addresses of all
persons beneficially interested in this 'estate a1;the time of .decedent's death,t)1.e nature of their res-
pective interests,their relationship,if any,to the decedent,together with the ages at the time of
decedent's death of all minors,annuitants and beneficia:~ies fo~life u~der decedent's Will.'It also
contains a statement showing which of the beneficiaries named in,the decedent's will,if any,died prior
to decedent,the dates of their death,their issue,and the relationship of such issue to the beneficiary.
,1hat Schedule E attached hereto and made a part hereof sets forth all property,real and per-
sonal,owned by the deced,ent jointly with anothe,r or'others,'including intangible,standing'in the name
of the decedent and others,plus the date and place of record of instruments effecting'the vesti ture of
real estate and the date of ac'quisition of personalty,plus ~he name,address and,relationship,if any"
o,f co-owners to the decedent.
That Schedule F attached hereto and made a part hereof sets forth fully and in detail all debts
and deductions claimed for and on behalf of this decedent's estate,including funeral expenses paid;
family exemption,where applicable;costs of aclministration of this estate;counsel fees and fudiciary's
commissions paid or to be paid;cost expended for burial trusts,tombstones or gravemarkers,and reli-
gious services,in consequence of the death of the decedent;debts and claims owing and,lmpaid at time of
death;taxes accrued chargeable for period prior to,decedent's death (except those allowed under Section
651 of the Inheritance and Estate Tax Act);together With a statement of collateral pledged for Obliga-
tions,if any.It is agreed that the fiduciary will present proof of said cl'aimed obligations upon re-
quest,that if the amount actually paid in settlement of any fee,'commission or debt is less than the
estimated amount claiming and allowed,that the same will be reported to the Register of WillS,and that
the amount of tax assessed can be reassessed in accordance therewith.
That the totals of the appropriate columns in Schedules "A","B","C","E",and "F"as directed therein,
have been carried forward and properly registered in the SUmmary.
Subscribed and sworn to before me this ",,,,,,,"....,.........'..",,,
......~~.....day of ..~~mmmm 197~LO~Allbl'P~b:i::·M~-
PITTSBURGH.ALLEGHEN~'couNt'":~~f:F J
MY COMMISSION EXPIRES 'J~N;6,1975
Member,PennsylvaniaASsOclaMllof Notaries
NOTE:Before signing affidavit make sure all blank 'spaces in the affidavit and schedules annexed are
filied in with details or the word "None",and in case the assets include rare and unlisted securities,
securiti~s of close or family corporations or an interest in any co~partnership or business,that the
data and statements required under the paragraph above relating to Schedule "B"are attached.Also make
certain that column #1 in the "Summaryi.has been properly completed as above-directed.'
,,.
RCC-34 (1-1;4)•
COMMONWEALTH OF PENNSYLVANIA
DEPA~TMENTOF REVENUE
BUREAU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "A"
REAL PROPERTY
Real property in Pennsylvania,with statement of mortgage encumbrances upon each parcel at death of dece-
dent.Where property held as joint tenant or tenancy by entireties,report on Schedule "E".Property held by
the decedent as tenant in common with another or others,should be identified as to quantum of interest and
the estimated value should be that of the decedent's interest only.
The real property located In the Commonwealth of Pennsylvania should be (1)(2)(3)
described by lot and block number,street and street number,together with DEPARTMENTageneraldescriptionoftheproperty,with a reference to the record of the ASSESSED VALUE VALUATION
conveyance by which the decedent took title;If a farm state number of a·FOR YEAR OF ESTIMATED CAUTIONcres;also statement of mortgage encumbrances upon each parcel at death DECEDENT'S .MARKET VALUE (Do not writeofdecedent.Taxes,assessments,accrued Interest on mortgages,etc.,are DEATH In this space)to be listed on Schedule "F"and must not be deducted from this schedule.
None $0.00
.'
:
Insert this total opposite "real property",Schedule "A"in the X X X X X
"As Reported"column on the last page of this return.
$0.00
• I
RCC;-35 .•'
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "B"
PERSONAL PROPERTY
INSTRUCTIONS:This Schedule must disclose all tangible and intangible personal property owned individually
by the decedent,at the time of his death.Property owned by the decedent jointly with another or others
must be listed under Schedule "E".Intangible personal property,ti.tled in the name of the decedent,but
payable at death to another or others,including but not limited to P.O.D.U.S.Savings Bonds and tenta-
tive trust accounts,must be listed,despite the fact that they are not of the administered estate.
Tangible personal property should be listed first (e.g.jewelry,wearing apparel,household
goods,and furnishings,books,paintings,automobiles,boats,etc.)
Intangible personal property,such as bonds,treasury certificates,cash on hand and in bank,
stocks,mortgages,notes,together with accrued interest or dividends,salaries or wages,insurance pay-
able to the estate or fiduciary in said capacity,partnership interests,interest in anyundistributed
estate of or income from any property held in trust under the will or agreement of another,even though
located outside of the State,at the time of death,should be listed in this schedule.
Item ITEM UNIT ESTIMATED DEPARTMENT VALUATION
No.List and describe fully VALUE MARKET VALUE (Do not write in
this space)
None $0.00
Insert this total opposite "Personal Property",Schedule "B"in X X
the "As Reported"column on the last page of this return.$0.00
"RC~-3,&,
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "c"
TRA.NSFEllS
(1)Did decedent,within two years of death,make any transfer of any material part of his estate,without
receiving a valuable and adequate consideration therefor?(Answer yes or no)no
(2)Did decedent,within two years of death,transfer property from himself to himself and another or
others (including a spouse)'in joint ownership?(Answer yes or no)--:n""o=-__
(3)If the answer to (1)or (2)above is in the affirmative state:
(a)Age of decedent at time of transfer _
(b)State of decedent's health at time of making the transfer.(Note 1).
(c)Cause of decedent's death.(Note 1).
(4)Did decedent,in his lifetime,make any transfer of property without receiving a valuable or adequate
consideration therefor which was to take effect in possession or enjoyment at or after his death?
(Answer yes or no)_~n~O _
(a)Was there any possibility that the property transferred might return to transferer or his
estate or be subject to his power of disposition?(Answer yes or no)nQ
(b)What was the transferee's age at time of decedent's death?__
(5)Did decedent in his lifetime make any transfer without receiving a valuable and adequate consideration
therefor under which transferor expressly or impliedly reserves for his life or any period which does
not in fact end before his death:
(a)The possession or enjoyment of or the right to income from the property transferred?
(Answer yes or no)~n~o~_
(b)The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom?(Answer yes or no)~n~Q~_
(6)If the answer to (5)(b)above is in the affirmative,state whether the right was reserved in decedent
alone or others ----::--_
(7)Did decedent in his lifetime make a transfer,the consideration for which was transferee's promise to
pay income to or for the benefit of care of transferor?(Answer yes or no)__~n~Q~__
(8)Did decedent,at any time,transfer property,the beneficial enjoyment of which was subject to change,
because of a reserverl power to alter,amend,or revoke,or which could revert to rlecedent under terms
of transfer or by operation of law?(Answer yes or no)__--"n"'o"'-_
(9)If the answer to (8)above is in the affirmative,was the power to alter,amend,or revoke the inter-
est of the beneficiary reserved in the decedent alone or the decedent and others?
(Answer yes or no)_
NOTE 1:The answers to these questions should be supported by affidavit by the attending physician as
well as a copy of the death certificate.
NOTE 2:If answer to any of the above questions is yes,set forth below a description of the property
transferred,it's fair market value at date of death,dates of transfers and to whom transferred,with
relationship of transferees to decedent,if any.Submit copy of any trust deed or instrument,if trans-·
fers are claimed to be non-taxable,also submit detailed statement of facts on which said claim is based.
NOTE 3:List applicable property below in manner in which provided in Schedules A,B,or E.
ITEM
1.
DESCRIPTION
Holley,Kenney,SchQtt,IncQrporated~~Decedent's
1971 Employee Bonus paid to surviving spouse per
emplQyment contract.
MARKET VALUE
(Estimated)
~/17'
$1,027.24
DEPT.VALUATION
(Dept.Only)
2.On July 19~1971,decedent's wife,Iris M.
Friedsam,withdrew all the funds from two Savings
Accounts,both registered in the name of the
decedent or Iris M.Friedsam,at the Donaldson's
Crossroads Office of Mt.Lebanon Federal Savings
&Loan.Both Accounts had been in existence for
a considerable length Qf time.The account
numbers and amounts withdrawn are as follQws:
Account #7n02
Account #X3803
$3,282.68 ~....1~
1,348.69 ·~o.;j2;
On the same date,Iris M.Friedsam used the
above funds to open two new Savings Accounts in
her individual name at the same office.The new
accountr;numbers and values as Qf September 19,
1971,are as follQws:
ACCQunt #7X521
Account #X7l31
$3,282.68 ~r
1,348.69 ~'tv .
$4,631.37 Non-taxable
Insert this total opposite "Transfers",Schedule "C"in the
"As Reported"column on the last page of this return.
,.'
RC'C-$S"C
,4 'to
.cC\M~luNW1<:t\LTH uF PENNSYLVANIA
THA!\SFEll INHFlllT/\NCE TA\:
l1F.SIJWNT DECEDENT
SCHEDULE "E"
JOINTLY OWNED PROPERTY
f .,..
I:'iSTR1.T,TIO~S:This scherlule must disclose all property,real awl personal,owned by the riecedent jointly
wi th another or others,including intangibles,standing in the name of the decedent and others.List
real estate first,as entireties,or joint tenants,giving brief description,as indicated tmder Schedule
"A",plus the date and place of record of instrument effecting vesti ture,but rio not include entireties
or out of state real estate value in estat.e valuation column.Personal property should be listed as in
Schedule "B",plus rlate of acquisition,and t.he name,address ami relationship (if any)of co-owners to
the decedent.
Description of Property,Date of Acquisition,'N'ame'l uni t l'p;rce;;'t~g'J'Estate
Address anrl Relat.ionship of Co-Owners,and Place 1 Value Share Valuation
of Recorrl of Instrument.,where Real Estate.!.
DEPART1AENT VALUATION
CAUTION-Do not Write
In This Space.
Value of
Entire
Value of
Decedent's
Property Interest
REAL ESTATE
I I
1;20.75
shares ~te Consolidated
Industries,Incorporated
$3.00 Preferred Series "c"
@ 35 1/16
2.
1.Property situate 301 Robinhood Lane,II'
McMurray Township,Washington County,I
Pennsylvania,improved with a two I
story brick dwelling with a two car .
integral tan~gara,ge.f ~$38,800.001
:fb;.Irb1+./~Jo,/i t6-.2J..?:J 11.(704 .-STOCKS ,/..'ff'~/J
12
4.18,720 shares Holley,Kenney,
Incorpoir'a:ted
Common @ 0.3860
521.88 f
Schott,\t'
7,225.92
1
t
Company,I
I1,281.25
50 shares E.H.Crump
Incorporated
Common @ 25 5/8
50 shares Decorator Industries,
Incorporated
Common @ 10 7/16
5.
3.
CASH
Items 1-8 above owned by decedent
and Iris M.Friedsam as Joint'Tenants
by the 'Entirety.
6.The Union National Bank of Pittsburgh,
Crossroads Office
Checking Account #721;28463
MISCELLANEOUS
7.One lot miscellaneous hous,ehold
8.1966 Oldsmobile "Vista Cruiser"
Station "Wagon
298'1
II
goods I1,040•00,
550.00
$50,138.04~I
II
I
!I
I I
i '
1 1I!I I
I INon-taxableIIiI,!!J,i
I i
I I
Insert this total opposite "Jointly Owned Property",Schedule"E"$0.00
in the "As Reported"column on the last page of this return.J
,.'"....~<..
RC9-;37.(12-63).
COMMONWEALTH OF PENNSYYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "D"
BENEFICIARIES
BENEFICIARIES AND ADDRESSES'RELATIONSHIP SURVIVED(If step-children or DATE INTEREST OFStatefullnamesandaddressesofallwhoillegitimatechildrenDECEDENTOFBENEFICIARY
ave an interest,vested,contingent or other-are involved,set STATE YES IN ESTATE
wise,in estate)>forth this fact.)OR NO BIRTH
Iris M.Friedsam Wife Yes 11-25-25 Joint Property plus Life
101 Robinhood Lane 0 :Estate in Insurance
McMurray.Pennsylvania 15317 T.,.."_.L
Patricia Friedsam DauRhter "11-11-52 1/4 Remainder Interest
101 Ro binhood Lane in Tnsurance Trust
McMurray.Pennsylvania 15317
Jacki Lynn Friedsam ""6-21-54 "
301 Robinhood Lane
McMurrav.Pennsylvania 15317
Scott Friedsam Son "12-8-59 "
101 Robinhood Lane
,r PAnnsvlvaniR 1&)117
R.Christonher Friedsam ""5-25-64 "
301 Robinhood Lane
McMurray.Pennsylvania 15317
--
(
h
Deponent further says that all the above-named beneficiaries are liVing at this time except below:
NAME DATE OF DEATH RESIDENCE
----_._~._-..
,
L -----------
OF THE
ESTATE OF
~IATTER OF THE APPRAISEMENT
..AIvin..A.,.Friedsam.,
w
•<,(Executor-Administrator
must complete "As
Reported"column #1.)
Cl ~...,"'ti ~........(b (b0Il:l ....e:..til 1-"::l til
til l::l til 0
:c+....,::l "'ti...,r'(b e:.........0Il:l ~til><"'ti"OIl:l §...9lc::r'~.g ~
(b~:(1)...
til P.........'<Il:l ..,....(b H,0'tl:(1)
~~
Year .
:P.-<THE
(No.Will
Administration
..,
Deceased
Late of Mc:MurrliY
~~
enc:~~:>~~,-..C;;C;;~
tr.l W n n:0 ::r ::r'::r;:J'"• •
:"co)tJ ~t>d ~~~--
~~*~~~
;1-':1--'....
0 :0 :>:l\.):l\.):til
:--J 0 ;~Q o~,.•:e..,..;,;~:-(l).--.:l\.)8 :l\.)0 ;0'0 ....4:"--~0 :0 0 -........C'tc.........
"
-,
';
,Washington,'.
--tc).,--~
'-.-'
REPORT"';AND APPRAISAL•. I
.:...)
o
County of
CommoO\\'ealtn:oL·Pennsvlvania....j~r -,:..,~
(/~'~.;(-
-~---.-f 1:.:=::.J
f'-.--a ---'!>~?Q
Charles C.Arensberg,E§qUire
Tucker,Burke,Campbell &Arensberg
600 One Oliver Plaza
Pittsburgh,Pennsylvania 15230
261-5720
~~w~_~
:>;r.
.:
o~~
~l'-:)...........3
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~C...
Form RC ColO
OFFICE OF THE
REGISTER OF WILLS
OF _---JWwif!,l:lJS~Hu..I.l.JNIij;Gu;.ToIo'O>LNLlL___COUNTY
AND AGENT OF THE COMMONWEALTH
STATEMENT OF DEBTS
AND DEDUCTIONS
'"''OM o:,."ono",.'C:Oj';}I:t:J
o VJr:..,:~.~7~~~~~:;tLJ!lABIN
~
ESTATE OF fum A.Friedsam L.ATE OF McMnrray,Pennsylvania
DATE OF FIL.ING APPRAISEMENT DAT5 OF DEATH _-=S~e'".lp~t;;.:e:::;:m=b:::.e;;.:r::....;1=9~,_=1:..:;9..:.7=1~_
The CitizensI Water Company of W~shington,Pat -Service
DATE NO.OF
VOUCH~"NAME.OF PAYEE
Wilson Funeral Home
O1lAAn of HeR.veri·Gemeterv
Mt.Lebanon Flower Shop
West Penn Power Comoanv
EnuitHb1e GHS Companv
Pittsburgh Coal Company
Bell Telephone Company
Joseph Horne Company
fA.MRmRUX &Son
REMARKS
funeral services
Grave opening.interment
Funeral flowers
Service
Service
Coal support
Service
Merchandise
Awning removal and storage
AMOUNT
1.462 00
300 00
85 00
17 57
25 84
5 09
271 16
26 59
50 63 I
22 88
First Federal Savings &Loan Asscc.
nf'Pi .one-half of unpaid mortgage
principal balance &accrued inte est
8.621 85
The Union National Bank of
Pittsburgh
Qlleen of Heaven Cemetery
Fee for preparation of Federal
Estate Tax Return
Grave marker
250 00
175 00
---+----t----+------------------+------------------+-----+--.-
COMMONWEALTH OF PENNSYLVANIA
TOTAL 11,313 61
COUNTY OF ALLEGHENY
I,Irj s M.F'riedsam,surviving spouse HEREBY CERTIFY,THAT.TO THE BEn OF
MY KNOWL.EDGE AND BEL.IEF,THE FOREGOING IS A JUST AND TRU E SfATEMENT OF DEBTS,FUNERAL.EXPENSES AND EXPENse OF
AOMINISTRATION SUBMITTED TO THE ESTATE OF Alvin A.Friedsam DECEASED,AS DEDUCTIONli FOR
INHERITANCE TAX PURPOSES.L'~~V ~_~~,..~e '-.----'---~-:/(L..S.l
....§JVORN AND SUBSCRIBED BEFORE ME THIS::J DAY 01'Ir s •Friedsam~O'{l X;}ll;;fu;:;;,.Ji;;tary Public
LOWELL R.SNYDER,NOTARY PUBUC
PITTSBURGH.AllEGHENY (;olJN;~
MY COMMISSION EXPIRES JAN.6.1975
'Member,PennsylvaniaAssociation ofNotaries
0-.
,~.~;~~C::)
c_.....
,.....
..."...2;-~
~---------~
I ,,
L I"-
I i
RCC-81 (6-71)
COMMONWEALTH OF PENNSYLVANIA
DE~ARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
NOTICE OF FILING OF APPRAISEMENT
IRIS M.FRIEDSAM
(Executor or Administrator)
IN YOUR REPLY PLEASE
REFER TO
Inheritance Tax Division
-]
In Re:Estate of _~AL~:ITIN=-~A~.~FR=JE~D~S~AM~_
WASHINGTON County -Fi Ie No.1':;:]:;'-'63-71-7128
Dear Mrs.Friedsam.:
You are hereby noti fi ed th at the ffi::..'..:.,:I:::G:.=I::::N:=-AL=.,.'__-----"..,-----"..,_
appraisement in the estate of AL:ITIN A.FRIEDSAM
has been filed in the office of the Re.9ister of Wills of_--'W:.::,AS=H=I::::lOCi=TO.::::.:N:.:..-_
County on JUNE 13,,19~,Said appraisement reflects the following
valuations:
Real Estate _
Personal Property ~=~=~_
Transfers 1-=-,_O_2..:c7.::-24--:.._
Jointly Owned _
Total ~1"_l!!,~,O~27L'.~,24t~_
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 apprais~ment may appeal therefrom
as provided by law.
Date __JU_NE_13~,_1_9--,7_2 _
DA'IE OF DEA'IH:September 19,1971
Note:This is not a bill.
Signed __FRED_---=.T_OS_I~'_
APPRAISER 1Title _
ESTATE INSOLVENT
,"\
v 1
I
RCC-39 (5-611)
COMMONWEAL TH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
03-7 1-Il.a~
Estate of FRIEDSAM,ALVIN A.
(Last Name)(First Name)
DATE OF DEATH 9-19-71
(Initial)
FILE NO.&3 71 me -
,I'"
REPORT OF INHERITANCE TAX APPRAISER
WASHINGTONI,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of ,.--_
Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foreg"oing return at
the values set forth opposite each itern in the last column to the right in Schedules "A","B","C",and "§.:.'-.
Dated:JUNE 13,1971 FRED TOSI au
INHERITANCE TAX APPRAISER
REPORT OF THE REGISTER OF WILLS
/Dated:JUL 1 3 197.1 RUSSHl MA INO
I,the undersigned duly elected Register of Wills in and for WAffiINGTON 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 Schedul ",which g ter or lesser amount represents the sum
allowed as a deduction.
VALUE AS REAPPRAISED
$-------+--
1,027 ~
1,027.24-
11.313 61.
VENT
$
1.027.2/4,
1,027:2Ul,
il,313.61
ESTATE ]NSOL
VALUE AS REPORTED VALUE AS APPRAISED
$
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
(*)_As evidenced by Charitable
·Exemption Certificates issued
by the Secretary of Revenue.
L
L-
b=
/1 ,J
$
t=
$
$
C'$
COMPUTATION OF TAX
$-------+--
$--------+---
$--------+---
$-------+--
$-------+--
$------1
TOTAL TAX BALANCE $-----~
PAID $....J
BALANCE OF INHERITANCE TAX DUE
Add interest at rate of 6%from_____to _
AMOUNT OF ESTATE TAX ASSESSED $---------<
Estate tax paid $.....J
BALANCE DUE
Add interest at rate of 6%from
------(to-----
Less tax previously paid $======
BALANCE $_
Less 5%of tax if paid within
3 months after death $=====::=:==
TOTAL TAX
FOR USE OF REGISTER ONLY
Tax on $--1__~%_
Tax on $---------+--
Tax on $%
Tax on $10%
Tax on $15%
Exemptions *
Total Estate -I-__
FOR USE OF REGISTER ONLY ADJUSTMENTS..'/
NOTE:Where subsequent adjustments are made to the above computation of tax by the Reg~ter of Wills,for proper reason,
same should be noted below,with short explanation./I'
Will (...No.AdmInIstration
IN THE
Year ..
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
ALVIN A.FRIEDSAM
Deceased I t:--
Late of .
County of
WASHINGTON
Wi\$I.NqTO~.
"i''II
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
I·
~
(,
1__.J'~·-_
. .~
RCC-72 (9-68)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
APPLICAT10N FOR AND CONSENT
TO TRANSFER SECURITIES
REGISTERED IN THE NAME
OF A RESIDENT DECEDENT
DATE November 4,1911
APPLICA T10N (MUST BE FILED IN TRIPLICATE)
TO THE PENNSYLVANIA DEPARTMENT OF REVENUE:
Application is hereby made for c Q1sent to the transfer of the following securities of a Pennsylvania
Corporation or a National Banking Association located in Pennsylvania:,0
(a)(b)Deoorator Industries,Inc.(c)_c_o_mm._on _
(NOTE:Iii describing securities enter in (a),ab (Ne,either the number of shares of stock or the face amount of
registered bonds,in (b),the name of the issuing company and in (c)the class of stock or the stated interest rate
and maturity date of registered bonds.)
,on _September 19,1971
ISSUED ON 4/8171 ,and having a TOTAL MARKET VAilUE OF $_5_1_8_.1_'_
(Date)
as of the date of death of the decedent,Alvin A.FriedsBm
(Name of Decedent)(Date of death)
who was late of__3_0_!lR~Ob_i_nh_o_o_d_L_an_e C_an_o_n_s_b_ur_g \i_a_s_hing__t_o_n R_e_nna__• _
(Street and Number)(Post Office)(County)(State)
Iris M.Fr1edsam
Survivor
The securities are registered as follows:Alvin A.Friedsam &Iris H.Friedsam
(Name or names in which certificates are registered)
301 Robinhood Lane Canonsburg,Penna.~1t'W)~)-----------------=~~-------~E:irl:'__Un:Jt<:~(Name)~iB 11.(Ai'li'lieas81ll
NAME OF APPLICANT --=
301 Robinhood Lane,Canonsburgf Pa.
COUNTY FILE NUMBER63-71-1128 ADDRESS OF APPLICANT A
BUREAU FILE NUMBER Same SIGNATURE OF APPLICANT ,:,,[,,_,-),.lp~~----'--I,"--NOTICE:IF YOU FAIL TO PROPERLY FILL IN ANY PORTION OF THIS APPLICATION,IT WILL NOT BE
CONSIDERED COMPLETE AND WILL BE RETURNED TO YOU FOR COMPLETION.
COMMONWEALTH OF PENNSYLVANIA -DEPARTMENT OF REVENUE
CONSENT TO TRANSFER SECURITIES DATE Nov.11th.1971
I hereby consent to the transfer of the above securities now registered in the name of the aforesaid
Decedent and waive the filing of a certificate certifying to the payment of the transfer inheritance tax to which
the property of said Decedent is made subject pursuant to the provisions of the Act of June 20,1919,P.L.521,
as amended and the Act of June 15,1961,P.L.373,as amended.This is also in accordance with the provisions
of the Act of April 9,1929,P.L.343.
This Consent to Transfer the herein described property operates only in reference to the estate of the
above~named Decedent.
~~
(Title)(County)
,«
POST OFFICE SOX No.837
PITTSBURGH,PA.15230
July 7,1972
JOHN R.ECHEMENT
VICB PaBSIDBNT
Mr.Russell Marino
Register of Wills
of Washington County
Court House
Washington,Pennsylvania
In re:Estate of Alvin A.Friedsam,Deceased
Dear Mr.Marino:
Charles C.Arensberg,counsel for this estate,has advised
us of your request to receive two copies of the Statement of Debts and
Deductions signed and notarized.Accordingly,same are enclosed.
Very truly yours,
A~;I/Y
JOHN R.ECHEMENT
.Vice President
JRE:jai
Enclosures
cc:Charles C.Arensberg,Esq.
Estate Tax nPPRQ\S~cl.~Flit'~~I'3/1~
Btl ",""c.:r","ef\,TQ~t,Iq~OFF'e~
Wt(1."t'9LST~~of w,,\~
'L,.<........--..
Form RCC·10 DEDUCTIONS ALLOWED IH
OFFICE OF T><E
REGISTER OF"WILL6
0,.._--"ii...AS.....HUJ_...,G"""IOIUU~OL'~_COU NTY
STATEM E~JT OF DEBTS
AND DEDUCTIONS
THE SUM OF
OATE APPROVED
.......•
AND AGIiNT OP"THE CO"'4MONW.....LTH
ESTATE OF Alvin A..It'riodGM
-_.._..._----------,-----_.
Rogi,t..of Wilh,All<'.
DATE OF FILING ...PPRAISEMENT OArS;OF DEATH Sept<ro:lb~r 19,19'71
DATI!NO.0"NAME OF PAyEE
,
REMARKii AMOUNTVOUCHIOll(
Wllcon Ftmornl Hooo .ri\mOJ·al BI!n"V1C00 1.462.00
iJUoen of HeBven Ca:DotorY Grave 0...,.,...4_..'1n~t.)00 00
m.Leb:mon nevor Shop Funeral tlwora 05 on
Hoat POm1 Pmror ("........n.~_Servioe 17 "."Tha 01til1C1W'Water Co~of oJ 11l~4 .....ton~i~.-dorv1oo 25 04
..
Eau1tablo Qatl '"I Servico ,~
P1ttoburgh Coal CcmpGJl7 Coal support .'271 16
&ll Te1ephono ~8orv1oc ~~
J oo~ph Horne Compo.ny ~ho.n1i1co ~6)
A.l1nm!1ux &Son A~~B!1d otorcgc 22 CJ
Firat F~Savi,ngo &Loan Moe c.
ot P1ttobQrtdl ono-hcl.lt ot ,"'"""'....mo!"trol~c I
prl.noiptll b.:U..anco &ao~:1n~(o::;t I
I 09611 CS;
1'ho tln1c2.l l:bt1ono.l &nIt ot
P1tt-oburgh 'fleo for preparation ot FcdortU
I Ez~to 'trot Return 250 00
I.17,1~Q>.we:n of Heaven Cemetery i Gi'avo l:.Qrlcor
!
I
!
I II
I !\
COMMONWEALTH Or PENNSYLVANIA "')
COUNTY OF ALLEGHENY j8C;
I,Iris M.Friedsam,surviving spouse HERESY CERnFY.THAT.TO THE SEtH OF
f{~~.__:1..6.l
FriedsamIrisM.
INHERITANCO:TAX PURPOSES.
MY KNCJWLe:OGE AND !JELIEF.THe;FOReGOING IS A JUST AND TRU I!STATEMENT OF DEBTS,FUNERAl..O:PENSES AND EXi'::;-,::;~01'
ACMlKISTRATION SUBMITTED TO THE ESTATE OF Alvin A.Friedsam,DEClU.lJEO,AS CEouCTiOt>:,."'Of<
\i~Ate
•SWORN AND SUSSCR/BED !IEFORE ME THlt::i 51::::2.DAY Of'~~~~IQ~~.,.;~,Notary Public
LO'NELL:R~~NYDER.NOTARY PUBUC
..PITTS'!;l0.RG·"L~llfGHENY C(JljrJ;"
MY COMivnS~IO~i EXPIRE'S JA:~.6.1975
Member,Penlrsy'ivaNaAssociatlilnof.(Ma'ie:>
r
''Vd "00 NOlfJNIHSVMSlll~~dO tl.3lS1t)3~
ONlBv,.j '113SSm:1
.'
RCC-49 (B-?\)
«=OMMONWEALTH OF PENNSYLVANIA
IlEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
INHERITANCE TAX DIVISION
HARRISBURG,17127
PENNSYLVAN'IA ESTATE TAX
DETERMINATION IJT ~
"c!.L1l"\"Ge:j F:F L
Date Oc.T ,...,19 71.
Estate of:gLv (Y\F1 FR (~cl Sg ~
Date of Death See r l ~,,q..,I
County WaS H•.-,41 T7Jn DH'r 3Cf..3'1.'
Bureau File No.&3 -]I,.t'~4'
1.Taxable estate per U.S.Estate Tax Return,Form #706,
2.Taxable estate per final change in Federal Return dated-q.1S'·72-
$__----!1IU..!(jw....f1~~'---_
$......'b'-L...lo<o=~....:::c.."'--__
3.Amount of credit for State death taxes.
As shown on return form or final change notice($~)
"...--.-
As verified by computation
4.Penna.Inheritance Tax due and/or paid
5.Normal Inheritance taxes paid to other States
$Xn.St)L(Je~«
AlolI'-
6.Total Inheritance tax credits (4 +5)-P-tSoL Uf'a r
7.Total liability for Penna.Estate Tax (3 -6)
8.Less:Previous payments on a/c of Penna.Estate Tax
Date of payment Amount of Tax paid Amount of Interest paid
$,------$,-------
9.Balance of Penna.Estate Tax due (7 -8)
10.Interest due from to @6%per annum
11.Balance of Penna.Estate Tax and interest due as of ----------$======IV==:(J~=""===
Prepared by
(DATE)(TITLE)(NAME)
Reviewed and approved by _
POST OFFICE BOX No.837
PITTSBURGH,PA.15230
JOHN R.ECHEMENT
VICE PRESIDENT
June 6,1972
Russell Marino,Register of
Wills of 'Washington County
Court House
Washington,Pennsylvania
In re:·Estate of Alvin A.Friedsam,Deceased
Dear :Mr.Marino:
Alvin A.Friedsam died September 19,1971,a resident of Wash-
ington County.No estate proceedings were required for this decedent
as all assets were held in joint name with the surviving spouse or were
paid directly to the surviving spouse.One such item paid to the survi-
ving spouse is subject to Pennsylvania Transfer Inheritance Tax and
accordingly,we enclose Department of Revenue Form RCC-33 executed by
Mrs.Friedsam.Also enclosed is Statement of Debts and Deductions Form
RCC-IO likewise executed by the surviving spouse reflecting deductions
which are substantially in excess of taxable assets.Accordingly,there
will be no tax due the Commonwealth of Pennsylvania.
A Federal Estate Tax Return was filed today and enclosed is
a copy together with a copy of our letter of transmittal~This return
will have no effect on the amount of tax due the Commonwealth.
Very truly yours,
A~/..ty-
.
John R.Echement
Vice President
JRE/kl
Enclosures
cc:Mrs.Iris M.:Friedsam
Charles C.Arensberg,Esq.
Estate Tax
#6116 AlB
Ll~62DG
:3 CO .C'0
85.DO
1757
25.84
5.09
271J6
2659
50.63
22.88
8,621.85
250.00
1 7 5 .00
~111313.61 :
~1 1 '"'\1-1 1':1"[fJ~.1.1)J..l.0].,
·..00 T
.00 T
.0 0 T
La 27 .2 I',
l,O(?7.24~
LO 2 72;1 .
1 L3 :3 .6 i .