HomeMy WebLinkAboutOC1972-0027 - ESTATE OF PASIERBCOMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
HARRISBURG
RCC.43 (5-65)
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NOTE:TO BE SUBMITTED IN TRIPLICATE
Pennsylvania Depar;m~nt of Revenue -.'
Bureau of County Collections
26 S.,4th Street
Harrisburg,Pennsylvania
Dear Sir:
Pursuant.to Section 742,Pennsylvania Inheritance an~Estate Tax Act of 1961,
we herewith sl,lb,mit t,h,e following report:,,,,,'
NAME OF REPORTING '",...."...'..............'...'
'FINANCIAL INST.r~UTloN,tlellCi ltat!_llaDk."tlSte~.n".D••ot."trice
/I ..'~,;','•,'••,••
ADDRESS'.o ••~G4a.SOl J.t_~tl·!VG1lU3;101\01"8,'ta.Don
ACCOUNT NO.,OF JOINT,.'..',,
TRUST OR INVESTMENT DEPOSIT..--_O..;.".eo~.·..:;;.te9~-~:...::;e;:..;":;..;:o:....O:;;.:i::.:l!!·*,=-"·''''''-__'''''''''''_''--_''''''.J-f~pl-~~.1>
NAMES ON ACCOUNT .'.'...'"'."'',',.'".'.'.'.,iLii·Ftrr-
OR INVESTMENT "loh"It.%e1iastt!·.1'$•.Ka,'e"_'ali..//-,)A.~
ltV Ir-jdL .{,
DE~~~~~'~°ci~T-I~-vE""':""s~--~-,k-O--~'''''''''''§-8'';'-..~-w.-a-r':-&l-tu-·-.-pa....,S-iet'-.-,-,--,.,.,--........,~---r:~.~
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ADDRESS.·Y'».1.SOXGf,lIidge!t""'''~ae3.HOl'lOft.hel.~Pa.160L•'J .'-.;,.'.' , '-,i '' ,
DATE OF DEATH .ffewembe,It.·1."1 '
SURVIVING DEPOSITOR,"
BENEFICIARY OR 'INVESTOR __'·J,_o_·bft.....·._1i..;;;..~_'[:.~=liu:;;;;;.;;;;.;..·It=l~_..--__....,....,.---.-,--,_
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ADDRESSa.p,,1).2,'IM:32't.tf~dm1e1iferta.~Um,fUiral1$1.:,,..=,_
RELATIONSHIP TO DECEDENT---:I:..::OQ.=,;.,.....,..-_----
DATE DEPOSIT OR INVESTMENT .i
.WAS ESTABLISHED 'ee.r~;fse OidO
BALANCE,INCLUDING INTEREST
DUE,AT DATE OF DEATH $_---:.=e;,.=,e-=r:,.;::";.:..=I':,.;::se~·8~!r::=r..do...··----/,1-'-.-/'
...p;il..!:'~.'lo:l.;"""'1/.1.:....~£..i.:_.~-:..I."r.....l,..:.;£:=..,~~~~.As...;..;::;.;.i::;:;8~t.nt )tallage..
TITLE
----------------------i-\:..
..
lIosoel
Q!090a
1108088
1108084
.11080815
Mum
Pt'OS012
date eotablishea 1-21.8'
.date estobU.sb;4''t;"21-8'
date.establishe,1-21-69
dato established 1-21-69
cJat~Cts.tnblishe,d 1.21.&9''ate established 7-20-'0
date estDblt8h~8-81.70
$1.000;00$1;OOO~OO
$l;OOO~OO .',
$l;OOO~OO
.$a..OOO~OO.$600.00,
,$500.01'
fheatu:we .eol1 lfelloa Sa,v!ngs Certificates
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Date:---.,;;D;.;;;liX1..;.:E=.;.l.ffi==.:.ER..:..'"-.:2~1.~,".::19:...;.7:.,::1:.,...'_
County __w_a_s_h_ing-=-t_o..;..n_'_
OFFICIAL NOTICE OF INHERITANCE
TAX APPRAISEMENT AND ASSESSMENT
OF ASSETS NOT SUBJECT
TO ADMINISTRATION
Box 6'2/,Ridgevi~Terrace,Monongahela,Pa.
TO:__JO_''_HN_'W_._?.E_L_I_N_SK_I _
County File No._
Bureau File No.~1 ~,'--~,7
We have received notice ~~V&~:x~xxxxxxxxxxxrroxxxxxxxxxxxxxxxxxxxx.xxn,,0~n~DbQembiiii~e~r~2\l9~,~Km1~9~·71ii'~'~yo~u~came into ownership of certain p'roperty ~~,"'~"6£J~.~'l't'ansterfrom }-1rs.Karolina Pasierb,deceased MONONGAHELA
..,"-.
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RCC-\3i1;,19-71),",',
CO'MMONWEAL TH OF PENNSYLVANIAlDEPARTMENTOFREVENUE
BUREAU OF COUNTY COLLECTIONS
_~HERITANCE TAX DIVISION
Under the Inhe~itance and Estate Tax Laws 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:Jr.HELD IN MELLON NATIONAL BANK <Ie
TRUST COMPANY,DONORA OFFICE,DONORA,PENNSYLVANIA.#103081 2-3..-45 $1,;00.00'Savings
Certificates,,#l4l979,#70S012 $500.00 Mellon Certificate..In the names ot John W.
Zelinski or }h's.Karolina Pasierb.Opened 1-2l-69~?U2Q-70 7 S.31...70.Balanceae ot
date of death $6,OOO.oo.'~'(),r~~d~~ecomm_weah~-as-'.=~-t-h-e-d-a-te-'-of-d-e-a-,ili-,-a-t-$-,-f~lnJr,?i~:~~~~:r~~~~,,~~~~~~~~~~~~~
I~)100 %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
AMOUNT OF TAX DUE
3,500.00$--~:....:..:_---
,
1i'
$I:?S-Oo.o C)
If you pay the above amount within three (3)months of the
date of death of the decedent,or on or before,__
Feb.29.1971.-,you may deduct a discount of
5%of the amount of tax due,or J./'--'-_?-_--,
This tax became delinquent nine (9)months after death
(one year if death occurred prior to December 22,1965
and fifteen months if death occurred on or after
December 22,1965 but prior to June 17,1971)and,in
additibn 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
*If the tax is not paid by the above date additional
interest is due at the rate of 6%per annum until paid
APPRAISED BY:
TOTAL A~,6UNT DUE
~~U:Uit;4JVJ"f(J
(Inheritance Tax'App{aiser)
$
ASSESSED BY:
2l00()()
RUSSEll MARINO.
(Agent for the Commonwealth)
INSTRUCTIONS TO TAXPAYERSt
Make checks or money orders paYable~II JU,{'"To "insure proper credit to your account
,1,,Le,,,eA!'I'}..~·l~i~Official Notic.e must.acc.ompany
""Vi""r,;;.......~pa~ment.Mad or bring It to:,
,,.
o
\{J~#~o.(PS
/---10--7 2-
~1l13t-f5yoj
AGENT FOR THE COMMONWEALTH
COURT HOUSE
WASHINGTON.;PENNA.16301
(over)
·'..~
If you have already paid this tax to an executor,administrator,attorney or other personal repr;sentative of The".
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.
\l
..I
!
Date Paid Name and Address of Payee Official Title Amount Paid
Do _
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 affidavrt,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 pers~nally 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 c1(1imed,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 AmQunt Paid
,.
.•t.lI
!
TOTAL $
(attach separate sheet if requ Ired)
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 $11
Date of Approval:_
Register of Wills
(~:"';:d:L;',":~~j~b to an oxocutor,odmini~,~QY~c1;'bC2;~,."""'0,~,\.-e,.~,_~t;1.~cwd;ngto tfto Commonwealth,list bolow tho:4at¢PoI'~.~and ~{",,",..,,...-:~",-',".\~~".4~t th'ff"I t'tl d th t «..,..'",~",.-'¥i""-"'~"v,-,...,-.....••,eIr 0 IC la I e an e amoun ,.,.-":,"~..~"~';'J."';'~':r I!'
\,~.~~S'~"'t:t ~~,:littn PAiIL Name and Address of Payee Official Title k:::;wat.er~~,.w~""..',
.:~"~~1 ."t,•".~
.-,,..,..4,.-----.,:.......,~j=:~.:~,/
...;..~~~:~.......;..
,\'.;~"(~....:;,
.•""1r''f··:~'·-·:J·-·····
Undor co.rtain circumstances,if,after.the date of ~eath of the decedent,you ~ersona"y paid funo,ap~::~·.~"."@':,.
en othor ,ust dob!s of the dec~dent,w~th funds derived from the property h.erem taxed,su~h amountdO;~-,""',,,<;~~'"•
by you may qualify as deductions against the gross value of the property In the computation of ton 8 "...--J ~.
,nuch exponditures meet all of the three follo\1ing tests,it is recommended that you itomizo tb ~~~J[~-:-:i,
oxocute tho affidavit,and return this notice.The Rogister of Wills will oxamine the debts clai~',-,~;;:Jt}),/.
thono which ho determines to be proper.The tax will then be recomputed and you will rocoi\fO 0 ~'1 : .
OOOossmont of tool .'.(\,1'
THE THREE TESTS WHICH MUST BE MET ARE THAT:
,
:}~~.~~~~.~~f I;;:.~;·WJ~~'~_.....~~~..
\1•You wero personally,legally responsible for these debts,and '.,.}-\f~£:.
"k,·...,~.i;'~'..":,'~-t,71+.,+~'~":•
.j ..,.,•-:4 ,.;,."~~\.t,.-'!''2·You actually paid these debts out ofthe account or property.described abovG ~nd can furnisb ~-...·l··~'r'·'.
of such payment,if requ'ired,and •"'..(..1'-f1~?"
\'..
;..'.'t'.·..J.'J.",;)~,,~.,•
3 .',Those same debts are not a Iso c1Qimed,for tax purposes,by an executor,administmor or other '...~...,--'-
personal representative of the deocdenl handling the administration of tho geMr,,1 06tato of tho..,
decedent or any other transferee,v'{.}.",.t,'':/,1.~J
SCHEDLJL E OF DEBT~
Dato Paid Name of Payee •Description of Obligation Amo~ftt PoidA~
fA /,I i MAcik rv"Y£of...'11</1'11-r v "",,£1111 (.,[Jr/'DVS E S 4~~
IKe..:.t /971 :ft1tJA"c ¥(./I,I.(£~A cC'/'UN~'"lA/TeAK/'1FN'"T Ii -t"/""coIYS F S .l/)/Jo.t)tJ
,,.
~~A "-/V"R,Ill"!U.l:f.KAt',~h1t.1r tU.l/J ~lJ n ~rtl-{,sot'f'JU 1/1 ~('"V~......, I A '..,'\.\'~;
IDe!'l 3·1;11 KtJu..A-<-.4d.~/;'Y.ol!n 0(~(Cill'"P,.~R'JL"':'-'-,...-~-J-~)
r .',,.;''J .
10«.d~'11 11)fJ A'}JJ,sS'/I'A.-L·L..l "/~,~1Jt..fld/J"/1.//Jf 6fb->.
'_fttLZ.
-,t".•.•\~-'
IlJ '-1».:l.'7J..IrQ~tt...IJJo P f//1Il :U,IGRAuE Ii7A~rE ~/~!:,,\O()-~
,
....
TOTAL S .-·9~'JI.~i Uo
(-attach separate sheet .f required)
COMMOWWEALTH OF PENNSYLV~NIA)
SS:
COUNTY.Of Washington ),
I,John \.1,Zeliask1:._horoby cortify that the forojJOing is a just and true ntatemoAtet
funeral oxponsos and othor de bts of the decedent,Caroline Fa s1erb ,for \1hich ,
\7GS legall,re6ponsible and which I did payout of the property herein taxed.I further certify,that to tho
t»ot of "'1 knowledge and belief,these same debts will not be claimed by any other person,for inhoritaftCo
to_ptJrposos ...,.J
Mlrl I,I~,)Ii-,Ii,1'1(l,GI)r"'J.lI,l REPORT OF REGISTER OF WILLS
t['OW BorOUllh wa~"inj,~q~Count"Pa.., e undor~16V~~s~,4fI,~Regis~er of Wills in and for the above county,do respectfully report that I"1:ffiI§~W8 'd'f~ultrons "iUe~above In the total amount of $•
Date of Approval:---
Register of Wills
Punn :-1CC-2 -.
DEPARTME1"~T OF REVENUE
BUREAU OF COUNTY COLLECTIONS
'fIARRISBURG.PENNA.17 127
iM
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
II
DATE ~~y.A~!l~.~.~.???.
COUNTY ~~.~~.~~~.~~.~.
FILE NO...§.'?:.7.?.=?.7...
Whereas,~.$..!~.ARQ~;mA.p.A.~~~late of ~~~~.~~~~~~.~.
in the County of WAS.H.I.NG.TO'N Commonwealth of Pennsylvania,having died on
29th .NOVEMBER ,.the day of 19...,.,seIzed and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore,I,··FRANeES IEO :,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.
Unit AppraisementDescriptionofAssetValuesMadeforInheritance
Tax Purposes
JT.HELD IN MELLON NATIONAL BANK &TRUST COMPANY DONORA OFFICE,$3,500 00
DONORA PENNSYLVANIA #103081 2-3-45 $1,000.00 Savings Certificates
-IJ.1 11 (1'70 I..,et.t:;()()("1("1 Mo11,",,,,('&>"t.i f'i t".<l+.A Tn t.hp.of John
"w.Zelinski or Mrs •.Karolina Pasierb.Opened 1-21-69,7-20-70
8-31-70.Balance as of date of death $6,000.00
--
:
Having been duly sworn accordini.to law,I do hereby certifK that the above appraisement is made in con-
formity with law on this .................................~..~.~..............day of ................~.~.~....~~.......................................................................................19...72 ....
.........................F.rance.s...L.eo ....................................
...........?44...\Il.<l:.~.~.~~.g;~?~...~:r..~~~....~~~~.~...Appraiser
...................................
WASHINGTON,p1\.umbcr and Street)
Penna.....................................................................................................'.......................--....,
(Post O!llee)
iii.••
WA.,SteJ:NG.T.ON .County
t,
RESIDENT INHERITANCE TAX APPRAISEMENT .'
Estate of
:···MRS·.····KAROillNA···PASIERB·······················Deceased.
Late of
MONONGAHEIA
Date of Death,
Appraisement Docket Vol..,.
Page,No.??-:?.~~.~7.
Filed in Register's Office,J9 .
Amount of tax due,$.
DEPARTMENT OF REVENUE
Received,
Examined and"Approved,,~..:.
Wrote abo.ut Appra.isement,
Appeal j,.om Appraisement,.
Entered and charged,.
1
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RCC·4 (8-68)
NO·B
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE45806OFFICIALRECEIPT0PENNSYLVANIAINHERITANCE AND ESfATE TAX
RECEIVED --ieT.1'1llezmeJ~v~-Il'AI.d--6.~I:i1/'i~:OOiC.Iii!iiiiiiiiiiiiiiiiiiiiiiiiiO...iiii!ii!..iiiii;iiij;iiiiiiiiiiiliiill...........~~~~~~~~~~~~~~~dollarsu~&;.UN i"... ... .~'"p"rep~esJnit~gPPJn'~sylv(j'hia'nhe*;na·~4c·e,or lit...
From:--V16HN-\'hM~tdlteia:-7~!'iI:ie--oN-"DIiT.~:.tMlTI-----_E_s_ta_te-T-a_x _d_u_e_f_ro_m_t_h_e_f_o_lI_o_w_in....:g:......e_st_a_te_:I~1...~
County ----+~*"'i+.l1~Mtt!f------------_l
AddressH-:-H-:+-fIl~-9-R'j~------------_l 2%Tax on $$
6%Tax on $1,064.00 $63.84
15%Tax on $$
%Tax on $$
Estate Tax,Act of
May 7,1927 $
TOTAL TAX CREDIT $63.84Lessfivepercentumoftaxif
paid within three months after
date of death $;).19Plusinterestattherateof
__%from
to $
TOTAL AMOUNT PAID $60,6'SEA L
Date of Death_1l;506b·~.(3~;'fl--j
JMO
Date of Paym ent --.f,l!:Q'run%"$';f:T,~~r.t------1
No me of Decedent ---;m:t;---xtmOI.nftr~rtShm:r--l"I\.I
Remarks:
NOTE:This TripliclIte Receipt to be retoined for oudit p.urposes.C---"")\
I ~-~~•.R .d'.-'I,ecelve ¥.')".~:t;.-'~.---0
NOTE:In accepting the transfer inheritance t~x an future estates,prior to the death of thej;r.(':;~.,....,.\Sig~r~r .;
tenant or tenant for years,as evidenced by this receipt,it is understood that the Commonwealth snail I I •
not be precluded or prevented from hereafter assessing additional inheritance tax at the death 0l"0e---<,
life tenant or tenant for years whenever it appears that such additional tax may be legally due arid-:::"'·'-_~~~~':;":-bi"""'~~r-f.;;::;.,......,..,*_::H:~~I'd_------1U
collectible for any reason whatsoever.