HomeMy WebLinkAbout02-09-79
RC.C-33 14-73)
I'
COMMONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COUNTY COLLECTIONS
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RESIDENT DECEDENT
COUNTY OF
CUMBERLAND
IMPORT ANT
This return must be completed in detail and filed in duplicate, with aU attached, with the Register of WiUs 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.)
Late of
Cumberland
} AFFIDAVIT OF
EXECUTOR
~
County
IN THE MATTER OF THE ESTATE OF
_.___. ESTHER B_ LAVERTY
I'T.~TE FULL NAME OF DECEDENT)
Statp 0:
Pennsyl van i a
County of __C_umberl and
J ",
___._.___._ Charles E _ La verty, Jr.
~O(iXl)(iK of the estate of the above-named decedent being duly sworn, depose S
Executor
and soy S
(DAY)
, 19~{testate leaving 0 last will, copy of which is hereto attached.}
( YEA R) I)(~ )(')(1)(
Decedent died _----August
IMONTHl
Nome nod oddres g of attorney or }
other authorized reprp'sentGtive "0 whom
all correspondence shel.:!,' ,~~,
13.
Jon F. LaFaver
317 Third St.. New Cumberland, Pa. 17070
fhat as sueIL_..E.xe...cJJIDL__deponent is familiar with the affairs of said estate and the property constituting
i f:XECUTOR-ADMINISTRATOR)
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 agen, or deputy of another, or in decedent's individual name, with right of access by another as agent or deputy, with the
I.:xception 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
That the contents of said safe deposit box or boxes are itemized under Schedules
with 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
whelescver 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 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 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 any state, or political subdivision thereof, or of any foreign country, which are owned at the time of death;
,,:: """';11<; app,ucL jcwchy, silverware, pictures, books, works of art, househ'oi<rft\rl1ittre,'tior'S~rriages,
automobiles, boats, and any and all other personal chattels of whatsoever:.kiQ4 'Q,r .riat~r~,'ler,.b~itedent,
together with the fairly estimated market value thereof; all bonds and mortgages 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 item; all moneys
payable to the estate from life insurance policies carried by decedent; all annuity and endowment contracts
the proceeds of which 'xe'ryayable upon the death of the decedent; all and the corporate stocks and dividends
due thereon and unpaid as 'Ii' t1" date of death, bonds and accrued interest thereon to the date of decedent's
death and other invt' slmcnt S~(" "ics 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 husiness.
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 business 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 copy
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 pa8ses 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 D 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 Schedule 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'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 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", "en, "E", and "F" as directed therein,
have been carried forward and properly registered in the Summary.
Subscribed and s~orn to b~fore me this .................................
, /J /71otJ 78
............/t1.~!~i};"Z~~......19m__
.. ~I_ till.... s.,t. 20, ",1 0-
... Wniet-, Pi (uMef1elM1 ell
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"........ ,.. "., ,. ....:.~...~.....~ ................:. ...:. .....;..::;~.1..\.......~. ..............~ ......:.. ..~.. ......~..........._...
(ExeC'ILtor-AdministratoT) ,
. .........?~.?....?.~.~.9.~~.h.~D.D..g.....?..t..~..............m..................._.............
(Street Number)
..~~.<J..l..~..,.....~~.......}.?9.?..~................... ....... ......... ................. .......
(City or Town and State)
NOTE: Before signing aff'idavi t make sure all blank spaces in the affidavit a.nd 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.
RC C-34 (4-7,.:3)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF 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. Property held by the decedent as tenant in common with another or other, should be identified
as to quontum of interest ond the estimated value should be that of the decedent's interest only. (Property
held os joint tenants with right of surviorship or tenancy by entireties should be reported on Schedule "E.")
The real property located In the Commonwealth of Pennsylvania should be
described by lot and black number, street and street number, together with
a general description of the property, with a reference to the record of the
conveyance by which the decedent took title; If a farm state number of a-
cres; also statement of mortgage encumbrances upon each parcel at death
of decedent. Taxes, assessments, accrued Interest on mortgages, etc.,are
to be listed on Schedule" F" and must not be deducted from this schedule.
(1)
(2)
(3)
DEPARTMENT
VALUATION
CAUTION
(Do not write
In this space)
ASSESSED VALUE
FOR YEAR OF
DECEDENT'S
DEATH
ESTIMA TED
MARKET VALUE
1. Real Estate situate at 262 Susquehanna St.
Eno1a, Cumberland County, Pennsylvania
See attached appraisal
/
22,000.00 v J.,) 000.00
,
k (fI" H:I uS F
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Insert this total opposite "reol property", Schedule "A" in the X X X X X
"As Reported" column on the lost page of this return.
22,000.00 ~~\()OO.()O
,
'"
... ".'-
INSPECTION ~~ APPRAISAL REPORT
..
PROPERTY OWNED BY
Estate of Ester B. Laverty
ADDRESS
262 Susquehanna Street, Enola, Penna.
I personally have made an inspection of both the interior and exterior (including base-
ment, if one) of this property. By reason of my inspection and investigation and by
virtue of my appraisal experience, it is my reasoned opinion that the present "Fair
Market Value" of this property in its existing condition)O;: as of August 13, 1978 was:
IMPROVEMENTS
$
$
6,000
16,000
22,000
(not cost approach)
LAND
I BELIEVE THE TOTAL "F.M.V." TO BE
$
lIFair Market Value" for the purpose of this appraisal is defined as:
"The price in dollars that an informed purchaser is justified in payiI1g
and an informed seller warranted in accepting, assuming that one partY
- wishes to buy and the other party des ires to sell."
(This appraisal includes wall-to-wall carpeting, built-in appliances and attached fix-
tures. Personal property is not included.)
I hereby certify, based o~ my inspection, that to the best of my knowledge and belief
the statements and opinions contained in this appraisal are correct. I'have no interest,
present or prospective, in the property described and appraised.
ATTACH PHOTOS F~DNT AND
REAR - SUBJECT PROPERTY
~~~\
. . Signature .
11/9/78
Date
3310 Market St.
Address
Camp Hill, Penna. 17011
City and State
C. M. Detweiler, Inc.
Company Represented Professional Affiliations, Etc.
********************
(Please Check All Appropriate Blocks)
1. NEIGHBORHOOD DATA
NEIGHBORHOOD REPUTATION is favorable X , unfavorable
UP_, dowo_, static~.
NEIGHBORHOOD TREND is
EDUCATION, RELIGIOUS AND RECREATION FACILITIES are adequate~, not adequate____,
nearby~, distant____
BUSINESS, SHOPPING AND TRANSPORTATION FACILITIES are adequate~, not adequate____,
nearby~, distant____.
STREET:
X Paved
-Gravel
==Unpaved
PUBLIC SIDEWALKS:
X Yes
No
ZONING REGULATIONS:
____Single Family
____Two Family
-X..-Apartrnents
____Business & Comm.
_None
R-3 Residential-Professional
UTILITIES:
X Gas
~City Water
---X..-City Sewer
_Septic Taro
Well
Cistern
CURBS:
~Yes
No
IMPROVEMENrS:
-1L-Residential only
____Mixed Res. & Comm.
UNPAID OR PENDING ASSESSMENTS:
None known
2 . SIZE OF Lar
50 x 140
(Attach sketch if irregular)
1 r;sPr,=CTlON AND APPRAISAL REPORT
PAGE 2
3.
DESCRIPTION OF DWELLING
YEAR BUILT~prox. 1910
(AND GARAGE).
-LLiving Room
-XDining Room
_Dining Alcove
. X Ki tchen
ROOF:
LComposition
Other .
SQUARE FEET 1045
FLOORS:
Hardwood
Softwood
I"\a-'-___
"
I!})
Dauphin Deposit Banl<
and Trust Company
MAIN OF"F"ICE: 213 MARKET STREET, HARRISBURG, PENNSYLVANIA 17105
nwxx**xiXiX
Membe~ Feder'tJ' Deposit Insur'tJnce Co~po~stion
Lemoyne Office
301 Market street
Lemoyne, Penna. 17043
717/255-2307
November 6, 197~
Jon F. LaFaver
317 Third Street
New Cumberland, Penna. 17070
Re: Esther B. Laverty
Declaration of Trust No. 927
November 15, 1951
Dear Mr. LaFaver:
Per your letter of October 20, 1978, the only
account in Dauphin Deposit Bank and Trust Company
is the above Declaration of Trust with a face value
or $5,000.00 and a market value as or the above date
or $4,798.58 and income accrued to August 13, 1978
or $90.82.' Mr. Charles B. Laverty, Jr., son, is the
beneficiary of this Trust.
Very truly yours,
\t1&:/?f::/1
Trust Officer
r'lSS/mab
"
stuffed chair
Rocking chair
filetal wardrobe
Bureau
Trunk
Sdwing machine
Clothes chest
Sc al e
Straight chair
Wooden wardrobe
Night stand
r~ld table
st rsJ E~ht chair
Bec'room suite
Jewelry boxJ costmne jewelry
Al arm clock
Small diamond ring
Set s il verware (s ilverplat e)
\'lindow fan
l"loor rug
Color TV
Reclining chair
Sofa
Floor lamp
Table lamp
'!looden cabinet
Grandfather clook
Hollaway bed
Viall clocks
8 place dinner setting
Lot dishes, cupsJ plates
Card table
Buffet
Umbrella stand/umbrellas
China closet
Met al utility cart
Hetal kitchen cabinet
Kitchen table/chairs
',lashing machine
Hefrigerator
step stool
}j'ood mixer
Clothes dl"'yer
Iron/Ironing board
C roc lcp ot
SVleeper
Can Opener
Pot 3 , pans et c
Hadio
Lot knick knacks
Ul rrors (3)
Has sock
Library table
Pictures
Port able B&W ~V
Lugsage
Thr ow rug s
Folding walker
Books
Hair Dryer
25.00
25.00
15000
25000
5.00
5.00
25.00
2.00
4.00
20 .00
5.00
10.00
5.00
50.00
10.00
5.00
50 0 Q)
30000
5.00
15.00
300000
30000
30.00
10000
5. Q)
20.00
200 .00
15.00
ro .00
25. 00
25. OJ
3.00
20.00
8. CO
75.00
3.00
10. 00
500 00
50000
100.00
4.00
10.00
50. 00
6.00
10.00
10000
5.00
25.00
5.00
15.00
15.00
5000
5000
100 00
15.00
15.00
10.00
20.00
10 . 00
5.00
-~
...
"
Extens ion 1 add 0;1:'
st epladders
Table/4 chalrs
Bowl
Lot gard <31 to ols
Chairs (4)
Lot hand too Is
Vlood box
Grocks
Oil lamp
'11001 box
Wiht
';'/11 eel barroVl
Trash c a1
Wastebaskets
LavnJ. chai.rs (2)
Set TV trays
Bird b:ath
Desk
Curt ains
15.00
10.00
25.00
3.00
10000
16.00
10. 00
5.00
5000
10. 00
5000
2.00
5000
2.00
3.00
5.00
5000
5.00
15. OJ
15.00
.~I
RCC-3b
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
SCHEDULE "c"
TRANSF'RnS
RESIDENT DECEDENT
(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)
(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 y~s or no)
(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 heal th 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)__
(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)
(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)
(b) The right to designate the persons who shall possess or enjoy the property transferred or
income therefrom? (Answer yes or no)
(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)
(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 decedent under terms
of transfer or by operation of law? (Answer yes or no)
(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 reserverl 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
DESCRIPTION
MARKET VALUE
(Es tima ted)
DEPT. VALUATION
(Dept. Only)
NONE
Mo f"IL.
00.00
Insert this total opposite "Transfers", Schedule "e" in the
"As Reported" column on the last page of this return.
00.00
N. 0 1"\(.
RCC-37 .- (12-63)
CO~fl\tON\\"EALTII OF PENNSYYLANIA
TRANSFER INHERITANCE TAX
RESIDENT DECEDENT
SCHEDULE "0"
BEl'\EFICIARIES
BENEFICIARIES AND ADDRESSES
,State full names and addresses of all who
have an interest, vested, contingent or other-
wise, in estate)
RELATIONSHIP
(If step-children or I
illegitimate children I
are involved, set
forth this fact.)
SURVIVED
DECEDENT
STATE YES
OR NO
DATE
OF
BIRTH
INTEREST OF
BENEFICIARY
IN ESTATE
Charles E. Lavert Jr.
262 Sus uehanna St.
Enola Penns lvania
son
yes
adult
Enti re Resi due
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Deponent fUrther says that all the above-named bene~iciaries are living at this time except below:
NAME
DATE OF DEATH
RESIDENCE
....
o .
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~ ~
Real Property
Personal Property ......
Transfers
Joi~tly~h~Jc1
Gross Taxable Estate .
SUMMARY
. .. ... (Sch. UA")
.......(Sch. UB")
" (Sch. "C")
(Sch. liP)
( 1 )
(As Reported)
$?2)009~OO
$. ..P.)]2.q~~5
$..
$. 16) 7~)~ 84
$..
$.. 45 ~ .487...69
(2)
(As Determined)
$
$
$
$
$
$
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RCC-38.'
RESIDENT DECEDENT
SCHEDULE" E"
JOINTL Y OWNED PROPERTY
COMMONWEALTH OF PENNSYLVANIA
TRANSFER INHERITANCE TAX
INSTRUCTIONS: This schenule must disclose all property, real ann personal, owned by the decenent jointly
wi th another or others, including intangibles, standing in the name of' the decedent and others. List
real estate f'irst, as entireties, or joint tenants, giving brief' description, as indicated tmder Schedule
"A", plus the date and place of record of' instrument ef'f'ecting vestiture, but do not include entireties
or out of state real estate value in estate valuation column. Personal property shouln be listed as in
Schedule "B", l'lus date of' acquisi tlon, and the name, address and relationship (if' any) of' co-owners to
the deceden t.
Description of' Property, Date of Acquisi tion, Name uni t percentage Estate
Address and Relationship of' Co-Owners, and Place Value Share Valuation
of' Record of Instrument, where Real Estate.
DEPARTMENT VALUATION
CAUTION-Do not Write
In This Space.
Value or Value of
Entire Decedent's
Property Interest
2.
1. Checking Account No. 18 01311 0 at
CCNB Bank, N. A. in the joint names
of Charles E. Laverty, Jr. or Esther
Laverty, opened March 16~ 1945.
Total value $4,772.75~1/2 included
Checking Account No. 18 01300 3 at
CCNB Bank, N. A. in the joint names
of Charles E. Laverty, Jr. and Esther
Laverty, opened August 15,1951.
Total value $8,593.24 1/2 included
2,386.37/ ,<;. "
~,3!(..,. ~l
4,296.62 r'
/
&.tjd. ~~. l..~
3. Certificate of Deposit No. 6685713
in Cumberland Valley Savings and Loan
Association in the joint names of
Esther B. or Charles E. Laverty
opened 7/2/74 Balance $9,000/~lus
accrued interest of $70.79v1/2
included herein
4,535.39.'
't 535.39
4.
Cert i fi ca te of Depos it No. 6690190 '
at Cumberland Valley Savings and Loan
Association in the joint names of
Esther B. or Charles E. Laverty
opened 8/6/76 Balance $11,000 plus
accrued i nteres t of $86.52 . 1/2
included herein
5,543.46'
')/
S\5~'3,Y~
Insert this total opposite "Jointly Ownen Property", Schedule "E"
in the "As Reported" column on the last page of this return. 16,761.84
\~11~\. ~'t
.-
UV CUM~~R~ND
3216 Trindle Road, Camp Hill, Pennsylvania 17011 737-3479 ~llE\f ~~~~N~
AND LOAN ASSOCI~TION
October 24, 1978
Jon F. LaFaver, Atty-at-law
317 3rd St.
New Cumberland, Pa. 17070
RE: Esther B. Laverty, Deceased
Date of Death - August 13, 1978
Savings Certificate #6685713 & 6690190
Dear Atty LaFaver:
You requested the following information on the above referenced
certificates of Deposit by your letter of October 20, 1978:
6685713-Joint account -
Esther B or Charles E. Laverty
opened 7/2/74
Balance--$9,000.OO!~
Interest- $70.79! (Int. from July 1, 1978 thru
August 13, 1978)
I
669Q190-Joint account -
Esther B or Charles E. Laverty
opened 8/6/76
Balance--$11,OOO.ooL
Interest- $ 86.52 I (Int. from July 1, 1978 thru
August 13, 1978)
If you should have any questions concerning this matter, please feel
free to contact this office at any time.
Sincerely yours,
&"'1 l2 flIed.,,,}?
Barr7 L. Lucken~
Branch Manager
Camp Hill Office
-I
(
;
"
.. ~ " w
CCC~IB
MAIN OFFICE 331 BRIDGE STREET NEW CUMBERLAND, PENNSYLVANIA 17070 (717) 774-7000
CCNB BANK. N.A.
October 27, 1978
Jon II'. LaFaver
Law Offices
317 Third Street
New Cumberland, PA.
17070
Dear Atty. LaFaver:
Reference to your letter of October 20, 1978, our records
indicate we have two active checking accounts for Esther B.
Laverty, Deceased.
Checking account number 18-01311-0, in the names of Charles
E. Laverty, Jr. or Esther Laverty, opened March 16, 1945. The
balance as of August 13, 1978 was $4,772.75.
Checking account number 18-01300-3, in the names of Charles
E. Laverty, Jr. and Esther Laverty, opened August 15, 1951. The
balance as of August 13, 1978 was $8,593.24~
If you have any further questions, please contact us.
f
Very truly yours,
IJ IJ P _ I (j /),
(Ct0t"'l.'0~~, If;.ltttt'r.-
\.
D.E. Machemer, Manager
Bookkeeping Department
DEM: sd
-__-I
'..
R E V-518 (8-78)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF FIELD OPERATIONS
P.O. BOX 2970
HARRISBURG
17105
IN YOUR REPLY PLEASE
REFER TO
Inheritance Tax Division
NOTICE OF FILING OF APPRAISEMENT
Cll.U1U ,t. La"ert,. Je.
262 S..q,ueba.... It.
(Exe~t~~ A~inistrator)
In Re: Estate of
C.vTtt..hllil'
htb~ I. IAtd tJ
County - Fi Ie No. 1.i.-"-~QU'
Dear
You are hereby notified that the C:l'1stul
appraisement in the estate of lataal' I.. 1...l'tr
has been filed in the office of the Register of Wills 0 CuMluarlaw
County on 13 "....1"f1...' ,19-19, Said appraisement reflects the following
valuations:
Real Estate_._
Personal Property
Transfers
Jointly Owned
Total
12,000.00
6.72$.85
JWu..
16.761.14
$4S,487.6'
As to such tax that is puid 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.
Date
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.
L~ lC'--(j-A:J
AIM!nt.trati.. Officer
13 '.~r'.urry 19n
Signed
Title
/'
-~--~.....
Note:
This is not a bill.
REV-457 (8-78)
"DEPARTMENT OF REVENUE
BUREAU OF FIELD OPERATIONS
P.O. BOX 2970
HARRISBURG, PENNA. 17105
COMMONWEALTH OF PENNSYLVANIA
RESIDENT INHERITANCE TAX
APPRAISEMENT
1
DATE _13 February 1979
COUNTY Cumberland
FILE NO. .2l:1R-O'i7fi
Whereas, Esther B. Laverty late of Eno1a
in the County of Cumberland Commonwealth of Pennsylvania, having died on
the 13th day of A "g" " 1'" 19 -ZB.., seized and possessed of an estate
subject to Inheritance Tax under the laws of the Commonwealth of Pennsylvania;
Therefore, I, Leo Fulginiti ,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.
DESCRIPTION OF ASSET UNIT Appraisement
VALUES Made for Inheritance
Tax Purposes
$
n. ,1 T:'. ?? nnn ,nn
Personal Prooertv 6. 725 85
Transfers None
Jointlv Owned 16.761 84
'T'~.. ~ 1 ~/,<:; /,Q7 ,Q
Have been duly sworn according to law, I do hereby certify that the above appraisement is made in conformity
with the law on this , 11'"n day of 1<''''L~~ _ _ 19 79-- .
-~~~
Appraiser
(Number and Street)
Harrisburg
(Post Office)
, Penna.
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-
lie. C\llUerland,Pa. 17070
15% Tax on $
$
dollars
:~ cc .J '.
~f!No.H06a6ij_~ COMMOND~~;J~TOo': :E~~N~~YLVANIA
;=, ~i \,OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX
iH
~
:=, RECEIVED
~1
;
~,
~I: l'
;= From:
~.
1
_..._____-~~_~-_~~-ORE
HUJmRED
DOLLAR8~--~-~~~~-~----....
Jon P. x..1'aver" Esq...
representing Pennsylvania Inheritance or
Estote Tax due from the following estate:
(ChaI. E. Laverty. Jr..)
311 fl:aUd Street
2% Tax on
$
$
6% Tox on
$
$
e No.
21-18-516
Dote of Death
8-13-1918
0/(> Tax On $
Estote Tax, Act of
May 7, 1927
$
ate of Payment
November 13,1918
ISl'BBR B. LAV'ER'n'
$
i County
C'1IIIb.rla.nd
TOTAL TAX CREDIT
less five percentum of tox if
paid within three months after
dote of death
Plus interest at the rote of
_ % from
to
$
2.110..
Nome of Decedent
$
UO.,J
Remarks:
PAID .. ACCOUlfJ.'
uOO~[P[L~@mu~
SEA l
OTE: Thi8 Triplicate Receipt to be retained for audit purpo"8.
Received by
NOTE: In accepting the transfer inheritance tax on future estates, prior to the death of the life
tenant or tenant for years, as evidenced by this receipt, it is understood that the Commonwealth shall
not be precluded or prevented from hereafter assessing additional inheritance tox at the death of the
life tenant or tenant for yeors whenever it appeor. that such odditional tax may be legally due and
collectible for any reason whatsoever.
l."~""~ =..:.:.;. _~ ~, ~ m:l:IIL
i~! RCC 4 (2/77)
1111 COMMONWEALTH OF PENNSYLVANIA
ift: NO. H 063476 DEPARTMENT OF REVENUE
::: OFFICIAL RECEIPT · PENNSYLVANIA INHERITANCE AND ESTATE TAX
iU
~
=: RECEIVED ---...--.....------ONE HUNDRED 'l'WEN'1'l' &:
~I
'='
~,
H
1= FJ:--'ChUl.. E. Laverty,Jr.)
~ A ss 317 Third Street
e.1'!;
~1 New Cumberland,Pa. 11070
I: File No.
...JIII:ZI:Ia..
..".. ---- ~..~.,~
--- ~ -= ~ ~'--.:J:!>Ii~,V
~..
---."
51/100...., ...............--..-- ..-.....- - ........... "do II a rs
representing Pennsylvania Inheritance or
Estate Tax due from the following estate:
2 '7~ Tax on
$
$
6 % Tax on
$
$
15% Tax on
$
$
21-18-576 Dote of Death
8-18-197
% Tax 0{1 $
Estate Tax, Act of
May 7, 1927
$
~
~
Dote of Payment
ESTHER B. LAVERTY
March 8,1979
CUIlber1and
Cumberland
$
Nome of Decedent
TOTAL TAX CREDIT
Less five percentum of tax if
paid within three months after
dote of death
Plus interest at the rote of
_ % from
to
$
120.51
County
f'"
$
.~
$
1:
I
IJw ~ [P~~@ill vm
TOTAL AMOUNT PAID $ \ 120.51
~ \
NOTE, Tho T..,,,,,.. A....,.... ......O".lf...," .....-.. . /'~ . 0. 'e _
Received by. ^ (. 1>, / .
NOTE: In accepting the transfer Inhentance tax on future estates, prior to the death of the Ide ig tur
".... " ...... ." ''''', .. ",d.~od b, <h" """'. ,. " ".doc"..d <h.. <h, Commo.'.."" ,.,;- ~ Me f. lind.r.on
not be precluded or prevented from hereafter assessing additional inheritance tax at the death of the Repa'ter Or V:i11s
lile tenant or tenant lor years whenever It appears that such additional tax may be iegally due and (Title)
collectible for any reason whatsoever.
5 E A L
~,