HomeMy WebLinkAboutOC1971-1210 - ESTATE OF FIRANSKIRCC-43 (5-65)
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,\''"'"COMMONWEAl.TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
HARRISBURG
NOTE:TO BE SUBMITTED IN TRIPLICATE
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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 submi,t.the following 'report:
NAME OF REPORTING ',, "
FINANCIAL INSTITUTION Mellon National Bank "Trust Co.
ADDRESS 291 s.Washln9tonRd.,McMurray,P8.15317
ACCOUNT NO.OF JOINT,
TRUST OR INVESTMENT DEPOSIT__3..;...84_,-_O_8..;;..65;;;;.;..._-:-._--'-_--,-_
NAMES ON ACCOUNT
OR INVESTMENT Leo ,s.'F1ranski"orR!chard'C.'Ftranskl.
ADDRESS R.D.'6,Seenie Dr.,Wash1n ton"lfa.
DECEASED JOINT DEPOSITOR,,
TRUSTEE OR INVESTOR Leo S.,12:488ki
ADDRESS lOG..S:U.labetir Drive,Brid.qev!11e,l?a.15017
DATE OF DEATH Sept.ember,30,1"1
SURVIVING DEPOSITOR,
'BENEFICIARY OR INVESTOR Ricd:iar4 C.Flranski
RELATIONSHIP TO'DECEDENT__s_'o_n_<~~.:---
DATE DEPOSIT'OR INVESTM~~69WASESTABLISHED...._-_
BALANCE,INCLUDING INTEREST //"
DUE AT DATE OF DEATH $_---::9:-'_2..;....1_5_·__--.,;../....;.J..l=--=_.....:~--:::;.j.:::.C..:..•..::.,tIJ-!./:.--._,J
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RCC-134 (1-69)
COMMO"NWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECtiONS""
•INHERITANCE TAX DIVISION
OFFICIAL NOTICE OF INHERITANCE TAX
APPRAISEMENT AND ASSESSMENT OF
ASSETS NOT SU BJ ECT TO ADMINISTRA TION
TO:__.u.HalolIC.ulJO..!JA~RD~CoLJ.I..-.."I,;,F.:!:IRJ)~\r!!loJS~K..I _
R.D.#6 Scenic Drive
\'fashington"Paw 15301
Date:_~NO~V.~E1~1>i~B}11'-!:.....o11.,,_1ob.CJ7.LJ.:J.1......_
County __\_·JAS H_I_hGT.:..::....:O:.....N _
County File No._
Bureau FiIe No.--"I.o~,-=.3~--,;",~:",,-_,-L/_~.-;'/_d__
We have received notice t~~~~x~
on fJeptenber 30,19-+J.,you came into ownership of certain property t*~~Jm~~h
xx~n~£~:1tEtt-~~tIl'RANSFER ?ROH Leo S.Firansld.,deceased (\'Jashingt01)
Under the Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania such transfers are taxable
and the Iiability for the payment of the inheritance tax due is imposed upon you,as transferee.
The property on which tax is hereby assessed consists of:Jt.Held in the l1ELI.ON NATIONAl.BANK &
TRUST COHPANY w}'fcMurray Office,l-1cMurray..Penns'I1vania.Account No.384-0865..In t he
dJd:3:!l;:;jfjf:i:JZj .~J70/-r c-u "/7Y4J/9$
appraised by the Commonwealth,as of the date of death,at $972.15 .
50 %of this amount is taxable at the rate of 6 %
ORIGINAL ASSESSMENT AMENDED ASSESSMENT
DATE OF ASSESSMENT
TAXABLE AMOUNT
LESS:ALLOWED DEBTS
NET TAXABLE AMOUNT
$4.B6..rn
AMOUNT OF TAX DUE 29.16
D If you pay the above amount within three (3)months
of the date of death of the decedent,or on or
before Dec.30 19 71 you mey deduct a
discount of 5%of the amount of tax due,or - -1..40-- - - ---_____.J_c/cL _
D This tax became delinquent,fifteen (15)months
after the date of death and,in addition to the
tax,statutory interest at the rate of 6%of the
tax per annum is also due as of *_
19__in the amount of
$%·~L==================.G TOTAL A~~NT DUE $29.16
APPRAISED BY:-;;!/1<a~?It.d-KG'I::'ucJc#ASSESSED BY:.
(Inheritance Tax AItP'ra1ser)(Agent for the Commonwealth)
*If the tax is not paid by the above date additional
interest isdue at the rate of 6%per annum unti I
paid
INSTRUCTIONS TO TAXPAYERS
Make checks or money orders payable to:
s tf:;/2-
;;:/77/
~;,!//lll y90()
To insure proper credit to your account
this Official Notice must accompany
your payment.Mail or bring it to:
1?~n~~
AGENT FOR THE COMMONWEALTH
COURT HOUSeWASHINGTON,.PE~~~.15BQ'
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--,.,'-......'-',.If you have already paid this tax to an executor,administrator,attorney or other personal representative of the
decedent for forwarding to the Commonwealth,list below the date paid,name and address ofthe person to \'thom
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 oJ 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.
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THE THREE TESTS WHICHMUST BE MET ARE THAT:
1-You were personally legally responsible for these debts,and..
2 -.You actually paid these debts out of the account or property described above and can furnish proof
of such payment,if required,and
3 -These same debts are not also claimed,for tax purposes;by an executor,administrator or other
personal representative of the decedent handling the administration of the general estate of the
decedent or any other transferee..
SCHEDULE OF DEBTS
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Date Paid Name of Payee Description of Obligation Amount Paid
TOTAL $
(attach separate sheet if requ I red)
COMMONWEALTH OF PENNSYLVANIA)
COUNTY OF:_
SS:
I,hereby certify that the foregoing is a iustand true statemen!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
Si gnature of Taxpayer
I,the undersigned,duly elected Register of Wills in and for the obove county,do respectfully report that I
have allowed deductions listed above in the totol amount of $..
Date of Approval:._
Register of Wills
Ponn RCC-2"".'-
ptPARTME~;T OF REVENUE
BUREAU OF COUNTY COLLECTIONS,
HARRISBURG.PENNA.17127
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE p.~~.~~~~:r;9..L *..9.?!.
WASHINGTONCOUNTY .
FILE NO•.9.1~7~.~~.?~.Q .
Whereas,~~~.!~?::~.~~.~late of ~~.P?Q~y.~~:.
in the County of ~A~~.~.~·~g~.~Commonwealth of Pennsylvania,having died on
30th September 71.'the day of 19 ,selzecJ and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,X~.~.~~.~~~~:,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 l1fe or for years,the Commonwealth hereby expressly reserves the right to appraise and asse.ss transfer
hinheritancetaxesatt e lawful collateral rate on any such future interest.
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Unit Appraisement IDescriptionofAssetValuesMadeforInheritance:
Tax Purposes ,
Jt.HELD IN THE MELLON NATIONAL BANK AND TRUST COMPANY,McMurray Office,$147 73
McMurray,Pennsylvania.Account No.384-0865.In the names of Leo S.
Firanski or Richard C.Firanski.Balance CI3 of date of death $972.15.
1 p.!'l!'l ",,+"'+"-"I;......,.h"",.\r 17P.;n of 9;11)7.11);:md H17l...11Q.11)
Balance a s of date of death 295.45
Bal.147.73
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Having been duly sworn according to law,I do hereby certify that the above appraisement is made in con-
formity with law on this 9~h day of ·.P.~·c:.·~~~es·..·Leo··········......................19 .'1+
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Appraiser..................~.~~~~.~?~r:~~<:>.l.l ~:.':l.~~~1.~~.
W h •t ",Number and Street)as lng on,ra.p.................................................................................................................................,enna.
(Post Office)
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WASHmGTON .County
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RESIDENT INHERITANCE TA~APPRAISEME~T.."
Estate of
lEO S..FIRANSKI
Deceased.
Late of
...................;l3.l.UPG~VJn.L.E ..
Date of Death,..SEPTEMBER 30.,l9·71 ·..
Appraisement Docket ·Vol.,.
63-71-1210Page,No ..
Filed .in Register's Office,:19 ..
Amount of tax due,$..
DEPARTMENT OF REVENUE
Received,
Examined and Approved,..
Wrote abo.ut Appra.isement,
Appeal f1'om Appraisement,,..
Entered and charged,:..
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