HomeMy WebLinkAbout10-23-78
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I'lCC.U 14.73)
COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
CT 2 3 1978
RESIDENT DECEDENT
COUNTY OF
CUMBERLAND
IMPORT ANT:
This return must be completed in detail and filed in duplicate, with all attached, with the Register of Wills of the
County where decedent resided; Return is due within nine months after date of death, unless an extension is granted
by the Secretary of Re'tenue. (Section 703 of the Inheritance and Estate Tax Act of 1961.)
Cumberland
c..J
EXECUTOR
IN THE MATTER OF THE ESTATE OF
Nicola Scarchello, a/k/a Nick
~~~r~h~"n a~~/~ N;rk ~~~rh~"n
(STA'rE F LL.' NAME OF DECEDENT)
AFFIDAVIT OF
Late of
~jt~Rf{
County of
Pennsylvania
Cumberland
J so:
State of
A1dDIlXlXCClKoX of tho ..tat. of tho abave-nam.d decedent being duly .warn, d.pa.. and .ay
Decedent died July 19 , 19~{te.tate leevlng a la.t will, copy of which I. hereto attached.,}
(MONTH) IDAY) (YEAR) ~~~
Name and oddr... of attorney or} Thomas I. Myers, Esquire
other authorized repres.entative to whom 1 .
Post Office Box 125, Lemoyne, pennsy van~a
all corres.pondence should be mailed.
Dominick J. Scarchello
Executor
17043
That as such Executor deponent is familiar with the affairs of said estate and the property constituting
(EXECUTOR-ADMINIST RA TO Rl
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 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 S.-\.FE DEPOSIT BOX IN NAME OR NAMES OF HOLDERS TO DECEDENT
^} In.},',;;;
,
That the contents of said safe deposit box or boxes are itemized under Schedules
wi th the exception' of the following, for the reasons hereinafter set forth:
of this return,
That Schedule A attached hereto and made part hereof sets forth fully and in detail all the real property
in the Commonwealth 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; all 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, whether 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 prim 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 indebtedness of the United States to the de-
cedent; all obligations, whether by statute or agreement they are designated as tax free, of the United States,
or anv state, or political subdivision thereof, or of any foreign conntry, which are o.wned at the ti~e of death;
all wearing apparel, jewelry, silverware, pictures, books, works of art, housl1hw.d.!urniture, horses, carriages,
automobiles, boats, and any and all other personal chattels of whatsoever.,kind pr nature, left,. by decedent,
together with the fairly estimated market value thereof; all bonds and mortgage; h~ld by deced~~t' ;nd of all
claims due and owing decedent at the time of death, and all promissory notes or otherinstruments 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 item; all moneys
payable to the estate from life insurance policies carried by decedent; all annuity and endowment contracts
the proceeds of which were payable upon the death of the decedent; all and the corporate stocks and dividends
due thereon and unpaid as of the date of death, bonds and accrued interest thereon to the date of decedent's
death and other investment securities owned by the decedent at the time of death, with the market value there-
of at such time.
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 the value of such interest there is annexed to
said schedule, financial statements showing the assets and liabilities of said co-partnership or Qusiness.
A copy of the co-partnership agreement, (if oral, a statement setting forth the nature of tne agreement)
together with a statement setting forth the character of the business, 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 in 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 of property, real or personal, within two years of decedent's
death, in contemplation of decedent's death, or intended to take effect in possession or enjoyment 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 case of transfers intended to
take effect in possession or enjoyment at or after death, there is also attached to the schedule a CORY
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, either individually or jointly, by the will, deed, or other instrument of' another,
with a copy of the instrument creating such power attached to the schedule.
That Schedule 0 attached hereto and made part hereof sets forth the names and addresses of all
persons beneficially interested in this estate at the time of decedent's death, the 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 beneficiaries for life under 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, andthe relationship of such issue to the beneficiary.
That S,hedule E attached hereto and made a part hereof sets forth all property, real and per-
sonal, owned by the decedent jointly with another or others, including intangible, standing in the name
of the decedent and others, plus the date and place of record of instruments effecting the vestiture of
real estate and the date of acquisition of personalty, plus the name, address and relationship, if any,
of 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 administration 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 unpaid 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 claimed 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", "CO, "E", and "F" as directed therein,
have been carried forward and properly registered in the Summary.
Subscribed and sworn to before me this ..,..............................
.............,.,....................l..'l'lJJ\.. day ofu(Q~................ 19,..,1..8,
., ... ... .......................................--...
(E:J:ecut01'- miniBtrator)
.}.+..,?,.....I?,~9..Q,P.:g..... ..:!;;,*-.~g.t,...........,.......................,..................,.
(Street Number)
..~E:!.::;.~."X,~,~E,y.,~,~,~.!.......?~..,.,..,.E9..?,?...,...,...."..,..',......
(Cif7J or Town and Sto.te)
..,.....,....,...."...,.~~..............~..
NOTARY puBtrO ~
My Com>PlplQIIlzplre. Dec. 21, 1981
LeIllO"', l'a, C~aJId CoP.,
NOTE: Before signing affidavit make sure all blank spaces in the affidavit and schedules annexed are
filled in with details or the word "None", and in case the assets include rare and unlisted securities,
securities 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 "Summary" has been properly completed as above-directed.
a~ 0... 14.71)
COMMONWeALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
TRANSFER INHERITANCE TAX
RESIDENT DECI!DENT
SCHEDULE "A"
REAL PROPERTY
*
Real property in Pennsylvania, with statement of mortgage encumbrances upon each parcel at death of dece-
dent. Property held by the decedent as tenant in common with another or other, should be identified
as to quantum of interest and the estimated value should be that of the decedent's interest only. (Property
held as joint tenants with right of surviorship or tenancy by entireties should be reported on Schedule "E,")
The real property located In the Cornmollwealth of Pennsylvania ahould be (1) (2) (31
described by lot ond block number, atreet and atreet number, together with DEPARTMENT
o general description of the property, with a reference to the record of the ASSESSED VALUE VALUATION
conveyance by which the decedent took title; If 0 form atate number of a. FOR YEAR Of' ESTIMATED CAUTION
ern; also statement of mortgage encumbrances upon each parcel at death DECEDENT'S MARKET VALUE (Do not write
of decedent. Tax.., a.....m.nt., accrued Inter..t on mortgag.., .tc.,ar. DEATH In thla apoce)
to be lIated on Schedule "F" and muat not be deducted from thla achedule.
None. ~---L-
i
/ /}'l-r-J..-.
,
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.
Rec -:J5
RESIDEKT DECEDENT
SCHEDULE "B"
PERSONAL PROPERTY
*'
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
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, titled 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.
Tangibl;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 full y VALUE MARKET VALUE (Do not write in
this space)
1 Dauphin Deposit Ba~Trust Company ~OQ,.o(J
Tr U/A 14 769251 $20,000.00 "....,--. J. r'l~ fY
Accrued Income on above 294.58
..
)D/:;-9'1,jcf
Insert this total opposite "Personal Property", Schedule "B" in X X $20,294.58
the "As Reported" column on the last page of this return. I
Rcc-,b
CUMMO'\WEALTH OF PE:-,'N~YLVA",IA
TRA:-,'~FFH, INHF!UTANCE TAX
SCHEDULE "c"
T H.AN "WEns
}1ES IDE:\T DECEDENT
(1) Dirl rlecedent, 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 rlecedent, wi thin two years of' death, transfer property from himself to himself and another or
others (including a spouse) in joint ownership? (Answer yes or no) no
(3) If the answer t.o (1) or (2) above is in t.he affirmative st.ate:
(a) Age of decedent at time of transfer
(b) State of decedent's health at time of makinl!; the transfer. (Note 1).
(c) Cause of decedent's death. (Note 1).
(4) Dirl rlecedent, in his lifet.ime, make any transfer of property without receiving a valuable or adequate
considerat.ion therefor which was to take effect in possession or enjoyment at or after his deat.h?
(Answer yes or no) no
(a) Was there any possibility that t.he propert.y transferrerl might return t.o transferer or his
estate or be subject to his power of disposition? (Answer yes or no)
(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
no t in fact end before his death:
(a) The possession or enjoyment of or the right to income from th., property transferred?
(Answer yes or no) no
(b) The right to designate t.he persons who shall possess cr enjoy the property transferrerl or
income therefrom? (Answer yes or no) no
(G) If t.he answer to (5) (b) above is in the affirmative, state whether t.he right was reserved in decedent
alone or others
(7) Did decedent in his lifetime make a transfer, the consideration for whtch was transferee's promise to
pay income to or for the benefit of care of transferor? (Answer yes or no) no
(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 t.o rlecedent. under terms
of transfer or by operat.ion of law? (Answer yes or no) no
(9) If the anSwer to (8) above L; in the affirmat.ive, was the power to alter, amend, or revoke the int.er-
est of t.he bet'eficiary reserved in t.he decerlent alone or t.he decedent and others?
(Answer yes or no)
NOTE 1: The anSwers to these questions should be supported by affidavit by the attenrling ph)'sician as
well as a copy of the rleath 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 anrl to whom transferred, with
relationship of transferees to decedent, if any. Submit copy of any trust deed or instrument., if t.rans-
fers are claimed to be non-taxable, also sublnit 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
DESCRIPTION
MARKET VALUE
(Es tima ted)
DEPT. VALUATION
(Dept. Only)
None.
--7--'~
Insert this total opposite "Transfers", Schedule "C" in the
"As Reported" column on the last page of this return..
/~~
RCC-3~ (12-63)
COMlIIONWEALTH OF PENNSYYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "D"
BENEFICIARIES
BENEFICIARIES AND ADDRESSES RELATIONSHIP SURVIVED DATE
(If step-children or INTEREST OF
state full names and addresses of all who illegitimate children DECEDENT OF BENEFICIARY
ave an interest, vested, contingent or other are involved. set STATE YES IN ESTATE
wise, in estate) . forth this fact,) OR NO BIRTH
Dominick J. Scarchello son yes 2/9
312 Second Street
West Fairview, Pa. 17025
Nellie C. Cappelli dauahter 2/9
158 W. Areba Avenue
Hprl"nou p", 17n':l':l
Mary J. pugliese daughter 2/9
600 Mendoza Avenue
C'nrrl1 /':'.",hlo!,: 1"lrl 10134 .
-
Maria Grace ~/"'archello widow 1/3 (elective share
526 Second Street
West Fairview Pa. 1702~
Deponent fUrther says that all the above-named beneficiaries are living at this time except below:
NAME
DATE OF DEATH
RESIDENCE
WiII
Administration
~ No,
Year
P.J THE
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~IATIER OF THE APPRAISEMENT
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OF THE
ESTATE OF
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Nicola Scarchello, a/k/a
Nick Scarchello, a/k/a
NickScachello
Deceased
Late of :Borough of West Fair view
County of
Cumberland
Commonwealth of Pennsylvania
REPORT AND APPRAISAL
(Executor-Administrator
must complete "As
Reported" column #1.)
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R C C-38
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
SCHEDULE" E"
JOINTL Y OWNED PROPERTY
RESIDENT DECEDENT
INSTRUCTIONS: This schedule must disclose all property, real and personal, owned by the decedent jointly
with 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 under Schedule
"A", plus the date and place of record of' instrument effecting vestiture, but do not include entireties
or out of' state real estate value in estate valuation column. Personal property should be listed as in
Schedule "B", plus date of acquisition, and the name, address and relationship (if any) of' co-owners to
the decedent.
Description of' Property, Date of' Acquisition, Name
Address and Relationship of' Co-Owners, and Place
of' Record of Instrument, where Real Estate.
;xx X X...., v ^ ~XX:.> ()<J< ><" ^
)()()...., ^ ^ ^ 'V' 1<., ><9~
. .
unit percentage Estate
Value Share Valuation
~ 'V'>IV"> vvv<JV)O
~ ~
V<..
'V'
None.
Insert this total opposite "Jointly Owned Property", Schedule "E"
in the "As Reported" column on the last page of' this return.
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value of' Value of'
Entire Decedent's
Property Interest
.~
~
REv-el8 18'781
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF FIELD OPERATIONS
P.O. BOX 2970
HARRISBURG
17105
IN YOUR REPLY PLEASE
REFER TO
..
Inheritance Tax Division
NOTICE OF FILING OF APPRAISEMENT
Dominick J. Scarche110
312 SEcond Street
Weat JairviLw, FA 17025
(Executor or Adm inistrator)
In Re: Estate of
Nicola Scarche110
Cumberland
County - File No. 21,..78-0579
Dear
You are hereby notified that the Oridna1
appraisement in the estate of Nicola Scarche110
has been filed in the office of the Register of Wills of Cllmherland
County on 111 ,Tl'Inm'TY , 19..1.9.., Said appraisement reflects the following
valuations:
Real Estate
Personal Property
Transfers
Jointly Owned
Total
N'nn~
?O,1Ql1 'if!
None
None
$20,294.58
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 this notice may object thereto within
sixty days after receipt of said notice as provided by Section 1001 of the Inheritance and
Estate Tax Act of 1961, 72 P. S. 2485-1001, P. L. 373.
Date 26 Januarv 79 Signed L-e.-.c, F ~.~
Title Administrative Officer
L
Note: This is not a bill.
RC C-2 (2-64)
DEPA~TMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
HARRISBURG, PENNA, 17127
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
DA.TE ?f... Tonno....y 79
COUNTyCumberland
FILE No.2l-78-0579
Whereas, Nicola Scarchello late of Borough of West Fairview
in the County of r.l1mhprhritf Commonwealth of Pennsylvania, having died on
the 19th day of July 19~, seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore, T, Leo Fu12init& . 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 deeedent 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.
Unll Appraisement
Description of Asset Values Made for Inherltence
Tax 'Purpo"l
~al $ ~T__ _
P
., ..... 20,294 ~8
Transfers "T~~~
T.,~ ,., ~ , \ None
,
Total ~?O ?Q6. ~R
.
Having been duly sworn according to law, I do hereby certify that the above appraisement is made in con-
formity with law on this 26 day of Japua~ 19--1L.
~_ F~.---3t-"
AppralHr
Harrisburg
(II\lmber and StrNt)
(Pelot 0lIIe01
, Penna.
~l-'7r- yo~
~.L/Yn..AnllJH1.1') COlmty
RESIDENT INHERITANCE TAX APPRAISEMENT
Estate of
N./:"A-Ih./ ~d~ OptJ/J
. Deceased,
Late of
~JoAh FaUtA~""P
Date of Death, 1-11-11'
Appraisement Docket Vol., I"
Page, _*' / '/ ~ No.?
.
~~
-
Filed in Register's Office,
Amount of tax dlle, $
/ -.u. 19.11-
DEPARTMENT OF REVENUE
b
Received,
Examined and Approved,
Wrote abo.llt Appraisement,
Appeal f1'OItl Appraisement,
Entered and charged,