HomeMy WebLinkAboutOC1972-0007 - ESTATE OF FOWLER"
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IN THE ORPHANS I COURT OF
WASHINGTON COUNTY,PENNA.
No.of 1971
In Re:Estate of:
Mr:'s.Eda D.Fowler,a/k/a,
Eda Dittmar Fowler,
Deceased
.,
PETITION FOR DISTRIBUTION
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~I .c..~~ADAM L.SANDERS
.ATTORNEY .AT LA.W
";WASHINGTON,PA.
WASHlNGTON TRUST BUILDINO
/2,-6'-~::2....3
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m THE ORPHANS'COURT OF WASHmGTON COUNTY ,PENNSYLVANIA
In Re:Estate of:)
G,J ~7d-.-(:
Mrs.Eda D.Fowler,a/k/a,)
:No.Gf Z9i1
Eda D~ttmar Fowler,)..
Deceased )
PETITION FOR DISTRIBUTION
TO THE HONORABLE,THE JUDGE OF SAID COURT:
The Petition of Harry R.Fowler respectfully represents:
1.He is the husband of Mrs.Eda D.Fowler,who died November 12,1971,
intestate.
2.Decedent resided at the time of her death at 54 West Katherine
Ave.,Washington,Washington County,Pennsylvania.
3.That no Letters of Administration Qr Letters Testamentary have been
taken out in decedent's estate,and no application for Letters has been made.
4.That decedent was survived by one child only,her daughter,Rebecca
D.Fowler,who is single,and will be 21 years old on April 26,1972,and her
husband,Harry R.Fowler,and the two of them are the sole heirs at law of
deceased.
5.That the estate of decedent consists entirely of 131 shares of the
common stock of Columbia Gas and Electric Corporation,now The Columbia Gas
System,certificate numbers CN.424128 (100 Shs.),gn/o 350859 (10 shs.),.e-
cn/o 134189 (11 shs.),and N022004 (10 shs.),valued at $4,093.75,on the date
of death.
6.That your Petitioner has paid the funeral bill of the deceased,in
the amount of $1886.00,to Gordon Funeral Home,Washington,Fa.,and all other
bills of deceased,namely,$618.80,total of all bills paid being $2504.80.
7.That the total value of decedent's estate is less than $5,000.00.
8.That your Petitioner resides at 54 West Katherine Avenue,Washington,
Washington County,Pennsylvania.
9.That your Petitioner is entitled to reimbursement as far as
possible,but desires none,for the funeral billp3.id by him,in the amount of
$1886.00,and with his daughter,are the sole heirs at law of deceased.
WHEREFORE,your Petitioner,Harry R.Fowler,respectfully prays that the
entire estate of the decedent as hereinbefore set forth,be awarded to him and
his daughter,share and share alike,under the Small Estates Act,as amended,
1956,Feb.23,P.L.1084,and set forth in P.S.20-320.202,and that this
Decree shall be sufficient authority for transfer of said 131 shares of Columbia
Gas System,Inc.,stock to him and his daughter,and for him to sign and
transfer said stock into his and his daughter's names as joint tenants.
AND YOUR PETITIONER WTI.L EVER PRAY,etc.,.
k&u A~
I ~Ha:rrYR:Fowler .
Attorney for Petitioner
STATE OF PENNSYLVANIA
COUNTY OF WASHINGTON
)
)
SS:
I-
Personally appeared before me,a notary public,Harry R.Fowler,who"
being duly sworn according to law,deposes and says that the facts set forth
in the foregoing Petition are true and correct.
WITNESS my hand and seal this--i-!!--day of-;2:~~~===~~.'197...z-..
(SEAL)
Sworn to and subscribed before me
./¢.
this r day 0 ,197»·
Washington,Washington County,Penna.
j.
IN THE ORPHANS'COURT OF WASHINGTON COUNTY ,PENNSYLVANIA
In Re:Estate of:
Mrs.Eda D.Fowler,a/kia,
Eda Dittmar Fowler,
Deceased
)
·)··)
·)
(.3-7?-7
No.~1±
the within Petition for
aving been presented and read by the
,<Z'6(
AND NOW,this L L day of--l~~~~~
Distribution under the Small Est
Court,the Prayer of the Petition is granted and it is hereby Ordered and
Decreed that all of the assets of the estate of Mrs.Eda D.Fowler,deceased,
namely,131 shares of the common stock of Columbia Gas and Electric Corporation,
now The Columbia Gas System Inc.,certificate numbers c.N.424128 (100 shares),
cn/o 350859 (10 shs.),cn/o 134189 (11 shs.),and NO 22004 (10 shs.),total
131 shares valued at $4,093.75,as of the date of death.,are hereby awarded to,.
Harry R.Fowler and Rebecca D.Fowler,his daughter,as joint tenants,share:
and share alike,they being the sole heirs at law of the deceased,Mrs.Eda D.
Fowler,under the intestate act,subject to the payment by them of any
inheritance tax due the State of Penna.
It is further Ordered and Decreed that this Order shall be sufficient
authority for the transfer of said stock to said husband and daughter as
aforesaid,and for Harry D.Fowler to endorse said old stock certificates in!
such manner as required by the transfer agent in order to make said transfer.
------~-----'------------------
..
Form No.RCC-62 (12-66)THIS FORM REQUIRED IN ALL ESTATES WITH GROSS ASSETS UNDER $10.000.UNDER SECTION 701 OF ACT OF JUNE 18.1981.EFFECTIV~JANUARY 1.1982.(FILE IN DUPUCATE WITH COPY OF WILL ATTACHED)0 J<,!.J;.3-7;;l -7
I.'RETURN FOR INHERrrANCE TAX ONLYW,__'OFFICE OF THE REGISTER OF WILLS
County of WN3Ji;I':~G.~QI9'.
,.~;r,t:Y..B,.FpY1~e.:r.:,,of 5~.Y1:e.~1:f .~;t:;p.~p.i.n.~.4Y~u.Y1:~s.1l:i.J7.g"t:;9P.".~ac'"
(Name)(Address)
being duly._J3JiO.r.n..according to law,deposes and says that he is the.._.h:!J.~bs:ID~lJ~J}~Lg~~:LQf__};Wg_.1J.~t:i.;r.s •
(Exec.,Adm.,Legatee,Etc.)
of the estate of .Mr13__EwLD_FQwl..~X'..__whose last residence was .5!t_JiE;tl?.t..Ka.t.b..ex_in.e..Av.e.t.,..(No.)(Street)
.W~§h7.:~g~~m~_.~.........deceased,and that the whole of the estate of said decedent,who died J19.Y..!J.a,1.2I.l ,(CitY,Borough or Township)(Date)I
consisted of:
REAL PROPERTY
REAL PROPERTY IN PENNSYLVANIA,WITH STATEMENT OF MORTGAGE ENCUMBRANGES 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 0/1<1 ~1 Rhl'l R+'()~k of'("n1llmhi~("..as @,~L2S $4.09Q.75
dh -I"'-,
-
-..
,
~
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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.
JointIy Held Property Estimated
Valu(!'\
"\.
___~...o"""",,,,,-,:,,,,·_.~---------------------_+---___='"".~:"_-._"r---
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
IN WHICH DECEDENT RENTED A SAFE DEPOSIT BOX
THIS SAFE DEPOSIT BOX RENTED
IN NAME OR NAMES OF
BENEFICIARIES
RELATIONSHIP OF JOINT
HOLDERS TO DECEDENT
BENEFICIARIES AND ADDRESSES
RELATIONSHIP SURVIVED AGE OF LIFE
(If step-children or DECEDENT TENANTS OR INTEREST OF
(State fllll nafties of all and their addresses who have illegitimate children STATE YES ANNUITANTS BENEFICIARY
an interest,vested,contingentor otherwis.e,in estate.)are involved,set OR NO AT DEATH OF IN ESTATE
forth this fact.)DECEDENT
HA."''Y'V 'R 1i'mJ1 P'"husband VPS none onp._hA.lf'
,4 West Katherine Ave.
I ;
Washington.Penna.15301
-
Rebecca D.Fowler dau.c.iliter yes none one-half
54'West Kath",...;.....",Ave.
Washinstonl Penna.15301
,
RESID~NT DECEDEloIT·DEBTS AND DEDUCTIONS CLAIMED
NOTE'List first five items in the spaces so provided observe notations thereon and instructions.,,-,-•"AMOUNTDEBTORCLAIMNATUREOFSAME THIS COLUMN
i-KEGISTER ONLY ,
Gordon .1 "Home Funeral expenses paid $1.886.00 $
I
Rebecca D.Fowler da Family exemption (will not be allowed unless
o1f~eddl~~fii~AifliIlcfu'li~~momori<tlil§~Effdol 'CiOO 00 1
'RPC";At~,..of'Wills -Notarv Administration Expenses •q 7')
Ac'lR.m T:-1 :;>Ci 00Counselfees•
I
Fiduciary commission •0 00
1
I
OTHER DEBTS AND CLAIMS 1
(•)See Note below
Washington Cemetery grave for deceased 424 00 I
small bills Doctor,hospital,miscell.194 80 I
',~
~,
I
I
I
Total cil.h 0':lQ t;t;DYo'!>';.~
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.
Subscribed and sworn to before me this .
My Com.Exp:Marc 26,1975·..·..·otary'pubiic"
Washington.WasWrgton County.Penna.
Husb"J~~~r1Jl~~~~~
5.4.w.•..Kq;\iA~:r;i..I1-~..JWf?~, .
(Street Number)
W.~l?A:i,.ng~9P.~.~~€!-,..J,.53Q:J-I••••
(City or Town and State)
Having been dU~aCcording to laW;?Id h 'eby certify that the above appraisement i:;~e in conformity with law on this
.............../('.......•........dayof ~rl ,19 ~
..............~~.
Appraiser
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'inheri-
tance taxes at the lawful collateral rate on any such future interest.
ILLS
I,the undersigned duly elected Register of Wills in and f County,Pennsylvania,do respectfully
report that I have allowed debts and deductions in the a unts claimed by de nt,exc~thoseitems where a greater or lesser amount
,,s set forth in the last column to the right in said schedu e above,which gre l'l'lesser m unt epresents the sum allowed as a deduction::
Dated:!~~N.~~.1~1~~v~~~kL.M~J:JNO.......... ..~.'.J ,~:~.
- ---__ '---Re~lsterof WIlls
L
Form No.RCC-62 (12-66)
;-
,/
Will
Administration
·5 -}NO·?··-:·l,1·~·....
IN THE
~
•
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
Mrs.Eda D.Fowler,a/kia,
..~p..~.D.tt~;t'.J':Qw]"e:r...............••
Deceased
Late of .City.pt..Waabington .
-I
County of ..Washington .
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
Adam L.Sanders-Attorney at Law
~I
RCC-Sl (6-71)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG
17127
NOTICE OF FILING OF APPRAISEMENT
HARRY R.FOWLER _Informant
IN YOUR REPLY PLEASE
REFER TO
Inheritance Tax Division
j
In Re:Estate of _--=-M=R.:.....S--=-._E_DA-'-D-'-._F_O_WL-=-E_R-'-_
WASHINGTON Co unty - FileNo._----=6-'<3'--..-'7-=2=---'7'----_
Dear Mr.Fowler:
You are he reby noti fied that the -.:o"-r"-=i..r::g~i~n~a:!.:l~_
appraisement in the estate of Mrs.Eda D.Fowl er
has been filed in the office of the Register of Wills of Washington
County on Janury 11 ,19--.L2,Said appraisement reflects the following
valuations:
Real Estate _
PersonaI P roperty 4:...;'L0::...:9::...:3:::....=.....7:....5=--_
Transfers _
Jointly Owned _
TotaI -'4~,Qu.9:::L.l-3....-.7.t-.5J----_
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 __J_a_n_u_a_r-"-y_l_1--','----1_9_7_2__Signed _~F"-"RAaNuC~E~S~L""E~O"'--_
Title CHIEF APPRAISER
DATE OF DEATH:November 12,1971
Note:This is not a bill.
~39 (5-68)
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SUMMARY
Estate of FOWLER,MRS.EDA
(Last Name)(First Name)
D.
(Initial)
DATE OF DEATH 11-12-71 FILE NO.63-72-7
REPORT OF INHERITANCE TAX APPRAISER
L7-fr
TAX APPRAISER
I,the undersigned duly appointed Inheritance Tax Appraiser in and for the County of Washington
Pennsylvania,do respectfully report that I have appraised the real and personal property as reported in the foregoing returnl at
the values set forth opposite each itern in the last column to the right in Schedules "A","B","C",and "E".
Dated:_-->J.JJOau.n..IJ1id,J)aOlLr......Yr1-...l.)...Il~,r-].....9.;;LL7"""2'-
REPORT OF THE REGISTER OF WILLS
ILLS---
I,the undersigned duly elected Register of Wills in and for Wasbi ngton 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 "F",w·grea or lesser amount represents the sum
allowed as a deduction.
VALUE AS REAPPRAISED
$-------+-----'
54 2
VALUE AS REPORTED VALUE AS APPRAISED
$$---r-=-=-~i---"""'--4 093 75
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
FOR USE OF REGISTER ONLY
Tax on $--------..,..-----4--2%Tax on $.,...~~A._4'2~:()1L-_'..6%
Tax on $------------4--%
Tax on $------------4--10%
Tax on $15%
~~ptioos *
Total Estate -I-__
TOTAL TAX
COMPUTATION OF TAX
$-------+--
$-----""""-+':t ...?...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 ::::::::::=:t===
BALANCE OF INHERITANCE TAX DUE $t=
Add interest at rate of 6%from
to ----C$--JAMOUNTOFESTATETAXASSESSED$.
Estate tax paid $I
BALANCE DUE $....JL-
Add interest at rate of 6%from
to $-~t=TOTAL TAX BALANCE $--------1.
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.
Will (No.Administration
IN THE
Year """""..
--------------------~-~'~..~..~'-'---
MATTER OF THE APPRAISEMENT
OF THE
ESTATE OF
MRS.EDA D.F01vLER
Deceased
Late of """'"WASHINGTON.-...
'"
County of NISXNX WASHINGTON................................
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
\··~~.l~"",~,::>'t),...,
~r~...~.......I
•I
Whereas,M;r.s..~~.g.a D.F..Q:w.l..~.r.late of W~.~h.~.~,g,~.~!1 : .
in the County of Wa.sh.ingt..Q.n Commonwealth of Pennsylvania,having died on
the 1.2 t.h day of N9.y.~m1?.~.~19 7..1.,seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;'I
Therefore,I,Fr.anc.e.s.L.e.o ,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:
'-2
UREAU OF COUNTY COLLECTIONS
HARRISBURG.PENNA.17 127
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DATE ...~.~..~.~~.~Y...JJ..,.......!.~7...~...
COUNTY J.~~..~.4J~,g:t...9..~.
it I ...
FILE NO.63-72-7 i......................··r ..
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.I
I
Descrlpllon of Asset
PERSONALTY:
See copy of appraisement filed
Total
Unit
Values
$
Appraisement
Made for Inheritance
Tax Purpoles
4,093 175
4.093 75
"'"""""='....""""'-....
WASHINGTON County
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
MRS.EDAD.FOWLER
Deceased.
Late of
WASHINGTON...........................,.
Date of .Death,Nov.emb.er ..¥,19.71 .
Appraisemel!t Docket Vol.,~.
Page,'.ci?.~Z~6..;No..§.4..~.7.~.~.7 .
Filed in Register's Office,J.'.~.:r:1.~~.;1.J9..7.7.
Amount of tax due,$: .
DEPARTMENT OF REVENUE
Received,
Examined and Approved,.
Wrote abaut Appra.isement,
Appeal f,.om Appraisement,.
'-',,".
1,1
~
'.
Entered and charged,.
I~=~----'--~~"~-'--'-----------'-------~-'-'---'--~'~]
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUENo,8 11989 OFFICIAL RECEIPT 0 PENNSYLVANIA INHERITANCE AND ESTATE TAX
representing Pennsylvania Inheritance or
Estate Tax due from the following estate:
RECEIVED THREE and 2j/lOO.,-'U l't,n-..;U I,J •III Un
From:Am.AtiAlt 1.SANDERS
•M.,..it................".i.,dollars
2%Tax on $$_'--I~I
HASHIUGTOli PENNSYLVAllIA 15301 6%Tax on $on ACCOUNT'$__:3:::...:"'::...;.2=-5 1111
File No.63-72...7 Date of Death 11.....12-71 15%Tax on $$----------IDI
$--------
Date of Payment J:6 lfJl2
Name of Decedent t-ltS EDt!.D.,F01'1mt
%Tax on $$----------llJjl
Estate Tax,Act of
May 7,1927
County \'lA:=:';:::;S::.:::HD.:::,:::::~=TO=-',::;;:t::..I-------'----i
Remarks:
TOTAL TAX CREDIT
Less five percentum of tax if
paid within three months after
date of death
Plus interest at the rate of
__%from _
to _
$__-=3,,-,.::.;;2=5 _
$.11.,;.02><:,'=-----IMI
$--------·1111
$===>=:.2=3=====181SEAL
NOTE:This Triplicate Receipt to be retained for audit purposes.
TOTAL AMOUNT PAID/---........f \
\_/•If)/(1 "
Received bY"-d:'J,.Y~:""/",,,1(..I C,...r;,.,v,.....()
NOTE:In accepting the transfer inheritance tax on future estates,prior to the death of the Ii(e '\.fij'(Signa"Turj','I
tenant or tenant for years,as evidenced ,by this receipt,it is understood that the Commonwealth shall /"!I I,'
not be precluded or prevented hom hereafter assessing additional inheritance tax at the death of the'·~\".,~'V -6,._,lL)v'··~1 f".",.J.,;:Lc.J
life tenant or tenant for years whenever it appears that such additional tax may be legally due and -",(THle)
collectible for any reason whatsoever,:,
.-..~~_.11.._.-.~..__
409375
403955
5 4 2 0 ~:~
1 886 a 0
1 5 a a a a
9 7 5
2 5 a a
4 2 4 0 0
1 9 4 8 a
4 0 3 9 5 5 ~::