HomeMy WebLinkAbout03-2979Ronald M. Katzman, Esquire
I.D. #07198
GOLDBERG, KATZMAN & SHIPMAN, P.C.
320 Market Street
P. O. Box 1268
Harrisburg, PA 17108-1268
(717) 2344161; (717) 234-6808 (facsimile)
Attorney for Plaintiffs
MARIE K. MAGARO, administatrix c.t.a.
of the Estate of David W. Magaro,
deceased
Plaintiff,
LOWELL GATES and GATES,
HALBRUNER & HATCH, P.C.
Defendants.
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS COURT DIVISION
(NO. 21-95-844)
CIVIL ACTION - EQUITY
No.
NOTICE
YOU HAVE BEEN SUED IN COURT. If you wish to defend against the claims set.
forth in the following pages, you must take action within twenty (20) days after this Complaint
and Notice are served, by entering a written appearance personally or by attorney and filing in
writing with the Court your defenses or objections to the claims set forth against you. You are
warned that if you fail to do so the case may proceed without you and a judgment may be entered
against you by the Court without further notice for any money claimed in the Complaint/Answer,
New Matter and Counterclaim or for any other claim or relief requested by the Plaintiff. You
may lose money or property or other rights important to you.
YOU SHOULD TAKE THIS PAPER TO YOUR LAWYER AT ONCE. IF YOU DO
NOT HAVE A LAWYER OR CANNOT AFFORD ONE, GO TO OR TELEPHONE THE
OFFICE SET FORTH BELOW TO FIND OUT WHERE YOU CAN GET LEGAL HELP.
CUMBERLAND COUNTY LAWYER REFERRAL SERVICE
2 Liberty Avenue
Carlisle, Pa 17013
Telephone: (717) 249-3166
NOTICIA
Le hah demandado a usted en la corte. Si usted quiere defenderse de estas demandas
expuestas en las paginas siguientes, usted tiene viente (20) dias de plazo al partir de la fecha de la
demanda y la notificacion. Usted debe presentar una apariencia escrita o en persona o pot
abogado y archivar en la cort¢ en forma escrita sus defensas o sus objectiones a las demandas en
contra de su persona. Sea adisado que si usted no se defiende, la sin previo aviso o notificacion y
pot cualquier quja o puede perder dinero o sus propiedades o otros derechos importantes para
usted.
LLEVE ESTA DEMANDA A UN ABOGADO LMMEDIATAMENTE. SI NO TIENE
ABOGADO O SI NO TIENE EL DINERO SUFICIENTE DE PAGAR TAL SERVICIO, VAYA
EN PERSONA O LLAME POR TELEFONO A LA OFICINA CUYA DIRECCION SE
ENCUENTRA ESCRITA ABAJO PARA AVERIGUAR DONDE SE PUEDE CONSEGUIR
ASISTENCIA LEGAL.
CUMBERLAND COUNTY LAWYER REFERRAL SERVICE
2 Liberty Avenue
Carlisle, Pa 17013
Telephone: (717) 249-316
Ronald M. Katzman, Esquire
I.D. #07198
GOLDBERG, KATZMAN & SHIPMAN, P.C.
320 Market Street
P. O. Box 1268
Harrisburg, PA 17108-1268
(717) 234-4161; (717) 234-6808 (facsimil.e)
Attorney for Plaintiffs
MARIE K. MAGARO, administatrix c.t.a.
of the Estate of David W. Magaro,
deceased
Plaintiff,
LOWELL GATES and GATES,
HALBRUNER & HATCH, P.C.
Defendants.
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS COURT DIVISION
(NO. 21-95-844)
CIVIL ACTION - EQUITY
NO.
COMPLAINT
AND NOW, comes Plaintiff, Marie Magaro, administratrix c.tia, of the Estate of David
W. Magaro, deceased, by and through her attorneys, Goldberg, Katzman & Shipman, P.C., who
alleges the following in support of this Complaint:
1. Plaintiff, Marie Magaro (Magaro), is an adult individual residing at 712 Hamilton
Avenue, Mechanicsburg, Cumberland County, Pennsylvania.
2. David W. Magaro (Decedent) died on October 10, 1995.
3. Magaro, the widow of Decedent, was appointed administratrix c.t.a, of the Estate
of David W. Magaro (the Estate) on November 9, 1995, by the Register of Wills of Cumberland
County. See File No. 21-1995-0844, Orphans Court of Cumberland County.
4. Defendant, Lowell Gates (Gates), is an attorney licensed to practice law in
Pennsylvania and Massachusetts, with a business address at 1013 Mumma Road, Suite 100,
Lemoyne, Cumberland County, Pennsylvania.
5. Defendant, Gates, Halbmner & Hatch, P.C., is a professional corporation of
licensed attorneys, with a business address at 1013 Mumma Road, Suite 100, Lemoyne,
Cumberland County, Pennsylvania.
6. On or about December 1, 1995, Magaro retained the legal services of Defendant
Gates, who subsequently continued the practice of law as a shareholder of Gates, Halbruner &
Hatch, P.C., to assist in the administration of the estate.
7. Magaro, through Gates, filed a First and Partial Account and Proposed
Distribution with the Register of Wills on September 12, 1997.
8. As of the present time, more than seven and one-half (7 ½) years after Magaro's
appointment as administratrix c.t.a., the administration of the Estate is still incomplete.
9. Magaro is a layperson with regard to legal, estate, and tax matters and relied
heavily on Gates and his fellow shareholders and associates to prepare and file all appropriate
financial reports and tax returns, and also to advise on all administrative questions and problems
incident to her administration.
10. The relationship between Magaro and Defendants has become increasingly
strained during the past few years.
11. In January, 2003, Magaro personally initiated legal action against Defendants for
professional malpractice, breach of contract, and other related claims involving matters unrelated
to the Estate. Said action is docketed at No. 03-408 Civil Term, Court of Common Pleas of
Cumberland County.
12. Magaro has had little communication with Defendants concerning the Estate for
more than six (6) months.
13. In a letter to Gates dated March 10, 2003, Magaro, by and through her current
attorneys, Goldberg, Katzman & Shipman, P.C., requested that defendant "forward to [Goldberg,
Katzman & Shipman, P.C.] a copy of the federal estate tax return, and a copy of the Pennsylvania
inheritance tax return, as filed." Subsequent letters were sent to Gates on April 2, 2003, May 7,
2003, and June 3, 2003, reminding Defendants that Magaro and her attorneys were still awaiting
information regarding the tax returns as referenced in the March 10, 2003 letter. Copies of said
letters are attached hereto as Exhibits A-l, A-2, A-3, A-4.
To date, neither Magaro nor her current attorneys have received the requested
14.
inform~ion.
15.
Magaro is concerned that she cannot fulfill her obligations as administratrix c.t.a.
because of the strained relationship existing between her and Defendants.
16. Magaro's concern was heightened by the fact that Defendants did not file a timely
Status Report with the Resister of Wills in 2001 and failed to file any Status Report, as is
required annually, in 2002.
3
! 7. In a letter to Gates dated May 28, 2003, Magaro personally terminated the services
of Defendants and requested any and all documents relating to the Estate be delivered to her
current attorneys so that administration could finally be completed. A copy of said letter is
attached hereto and marked Exhibit B.
! 8. In the letter to Defendants dated June 3, 2003 (Exhibit A-4), Magaro's current
attorneys reiterated the request that all documents be transferred to them.
19. In a letter from Gates dated June 10, 2003, Defendants asserted that they would
only turn over all requested documents "upon receiving payment in full of [their] legal fees for
the estate administration and the transfer costs." A copy o£said letter is attached hereto and
marked Exhibit C.
20. To date, Defendants have not provided Magaro or her attorneys with a
comprehensive detailed list of services and legal fees, or an amount of fees already received, or a
written agreement setting forth fee arrangements for the representation. Gates' letter of June 10,
2003 (Exhibit C) gave only vague descriptions of project names and accounts due.
21. A letter to Defendants dated June 12, 2003 from the current attorneys for Magaro,
requesting detailed information for the claimed legal fees, and information with regard to scope
of representation, has gone unanswered. A copy of said letter is attached hereto and marked
Exhibit D.
22. Defendants are attempting to coerce Magaro to pay unsubstantiated bills now,
rather than awaiting the filing ora final account where their claim can be reviewed and, to the
extent proper, paid.
4
23. Without the estate documents, Magaro cannot fulfill her obligations as
administratrix c.t.a. She is unable to file the proper accounting documents with the court,
distribute the undistributed assets as required, or wind up the estate administration so that all
taxes are paid, and creditors and beneficiaries receive their proper share.
24. Accordingly, Magaro, as well as all of decedent's creditors and beneficiaries
affected bythe administration of the estate, will suffer immediate and irreparable harm as the
Estate cannot be appropriately administered and concluded without the information and
documentation that is being withheld by Defendants.
WHEREFORE, Marie Magaro, administratrix c.t.a., prays that the Court grant the
following relief:
a. Order the Defendants to produce and turn over any and all documents relating to
the Estate of David W. Magaro; and
b. Issue a preliminary and final injunction restraining Defendants from exerting a
retaining lien on all documents and data relating to the Estate of David W. Magaro until
Defendants produce a detailed list of services and fees and until a final account is filed and
approved; and
c. Order the Defendants to prepare a Second and Partial Account and Proposed
Distribution of the Estate of David W. Magaro within thirty (30) days for Magaro to review and
file with the Court; and
5
d. Order Defendants to reimburse to Magaro all cost and fees, including reasonable
attorneys' fees, associated with enfoming her rights as administratrix c.t.a.; and
e. Order such other relief as this Court deems just and proper under the
circumstances.
Dated: June 24, 2003
By:
Respectfully submitted:
GOLDBERG, KATZMAN & SHIPMAN, P.C.
Rona M. Katzm~",~uire
Attorney I.D. # 07198
320 Market Street, Strawberry Square
P.O. Box 1268
Harrisburg, PA 17108-1268
(717) 234-4161
Attorneys for Plaintiff
6
Exhibit A
320 MARKET STREET · STRAWBERRY SQUARE
P.O. BOX 1268 · HARRISBURG, PENNSYLVANIA 17108-1268
717.234.4161 * 717,234.6808 (FAX)
GOLDBERG, KATZMAN
ATTORNEYS AT LAW
SHIPMAN, P.C.
March 10, 2003
COUNSEL
JOSHUA D. LOCK
ARNOLD B. KOGAN
ARTHUR L. GOLDBERG
(1951-2000)
HARRY B. GOLDBERG
(1961-1998)
RONALD M. KATZMAN
PAUL J. ESPOS[TO
NElL HENDERSHOT
J. JAY COOPER
THOMAS E. BRENNER
JOHN A, STATLER
APRIL L. STRANG-KUTAY
GUY H. BROOKS
JEFFERSON J. SHIPMAN
JERRY J. RUSSO
MICHAEL J. CROGENZI
THOMAS J, WEBER
STEVEN E. ORUBB
JOHN DELORENZO
JOHN R. NINOSKY
ROYCE L, MORRIS
DAVID M, STECKEL
HEATHER L. PATERNO
Lowell Gates, Esquire
1013 Mumma Road
Suite 100
Lemoyne, PA 17043
Re: Estate of David Magaro
Dear Mr. Gates:
Ms. Magaro has asked us to look into matters concerning the Estate of her
deceased husband, for which she has been serving as Executrix. She has
requested that you forward to us a copy of the federal estate tax return, and of the
Pennsylvania inheritance tax return, as filed. Please also furnish us information
concerning said returns or their preparation, as well as the status of acceptance of
said returns.
Very truly yours,
Ronald M. Katzman
R_/Mm/sam
cc: Marie Magaro
320 MARKET STREET · STRAWBERRY SQUARE
P.O. Box 1268 · HARRISBURG, PENNSYLVANIA 17108-1268
717.234.4161 · 717.234.6808 (FAX)
GOLDBERG, KATZMAN
ATTORNEYS AT LAW
SHIPMAN, P.C.
April 2, 2003
OF COUNSEL
F. LEE SHIPMAN
COUNSEL
JOSHUA D. LOCK
ARNOLD B. KOGAN
ARTHUR L. GOLDBERG
(1951-2000)
HARRY B. GOLDBERG
(1961-1998)
RONALD M. KATZMAN
PAUL J. ESPOSITO
NElL HENDERSHOT
J. JAY COOPER
THOMAS E. BRENNER
JOHN A. STATLER
APRIL L. STRANG-KUTAY
GUY H. BROOKS
JEFFERSON J. SHIPMAN
JERRY J. Russo
MICHAEL J. CROCENZI
THOMAS J. WEBER
STEVEN E. GRUBB
JOHN DELORENZO
JOHN R. NINOSKY
ROYCE [~. MOREIS
DAVID M. STECKEL
HEATHER g. PATERNO
Cory J. Snook, Esquire
1013 Mumma Road
Suite 100
Lemoyne, PA 17043
Re: Estate of David Magaro
Dear Mr. Snook:
i received your letter of March 28, 2003, with enclosures. I had written to
Mr. Gates asking him for informatioB with respect to finalization of estate tax and
inheritance tax matters for the Estate of David Magaro. Please supply rne with
the information I requested at your earliest convenience.
Very truly yours,
Ronald M. Katzm~
P~vlmfsam
cc: Marie Magaro
320 ~IARKET STREET * STRAWBERRY SQUARE
P.O. Box 1268 * HARRiSSURO, PENNSYLVANIA 17108-1268
717.234.4161 · 717.234.6808 (FAX)
GOLDBERG, KATZMAN
SHIPMAN, P.C.
May 7, 2003
OF COUNSEL
F, LEE SHIPMAN
COUNSEL
JOSUUA D. LOCR
ARNOLD B. KOGAN
ARTHUR L. GOLDBERG
(1951-2000)
HARRY B, GOLDBERG
(1961-1098)
RONALD M, KATZMAN
PAUL J. ESPOSITO
NEIL HENOERS.O'r
J. JAY COOPER
THOMAS E. BRENNER
JOHN A. STATLER
APRIL L. STRANG-KUTAY
GuY H. BROOKS
JEFFERSON J. SHIPMAN
JERRY J. Russo
MICHAEL J. CROCENZI
THOMAS J. WEBER
STEVEN E. GEUBB
JOHN DELORENZO
JOI~N R. NINOSKY
ROYCE L. MORRIS
DAVID M. STECKEL
HEATHER L. PATEENO
Lowell Gates, Esquire
1013 Mumma Road
Suite 100
Lemoyne, PA 17043
Re: Estate of David Ma~aro
Dear Mr. Gates:
We note that you have not responded to our letter of March 10, 2003. We
expect that you would respond immediately, and look fbrward to hearing from
you.
Very truly yours,
Ronald M. Katzman
RMIOsam
cc: Marie Magaro
320 MARKET STREET · STRAWBERRY SQUARE
P.O. BOX 1268 * HARRISBURG, PENNSYLVANIA 17108-1268
717.234.4161 * 717.234.6808 (FAX)
OF COUNSEL
F. L~EE SHIPMAN
COUNSEL
JOSHUA D. LOCE
ARNOLD B. KOGAN
ARTHUR L. GOLDBERG
(1951-2000)
HARRY B~ GOLDBERG
(1961-1998)
RONALD M. KATZMAN
PAUL J. EsPosrro
NEIL HENDERSHOT
J. JAy COOPER
THOMAS E. BRENNER
JOHN A. ST~rLER
APRIL L. BTRANG-KUTAY
GUY H. BROOKS
JEFFERSGN J, SHIPMAN
JERRY J. Russo
MICHAEL J, CROCENZI
THOMAS J. WEBER
JOHN DELORENZO
JOHN R, NINOSKY
GOLDBERG, KATZMAN ~ SHIPMAN, P.C.
ATTORNEYS AT LAW
June 3, 2003
Lowell Gates, Esquire
1013 Mumma Road
Suite 100
Lemoyne, PA 17043
Re: Estate of David Magaro
Dear Mr. Gates:
At the request of Marie Magaro, we wrote to you in March requesting certain
information concerning the above Estate. This was answered by letter of March 28,
2003, written by Mr. Snook providing information concerning Applications for
Appointment of Custodians filed by PNC Bank. The information requested in my letter
was, however, ignored.
On April 2, 2003, I wrote to Mr. Snook, acknowledging receipt of his letter, and
requesting again the information that had previously been requested. No answer was
received to that letter, and another letter was sent on May 7, 2003, to which we have
received no reply.
All of these requests were made pursuant to instructions from Marie Magaro,
personal representative of the Estate. We understand that now Ms. Magaro has sent a
letter to you requesting that you mm over all records with respect to the Estate to us. We
expect that you will do this as quickly as possible, and in any event, if it cannot be done
within the next ten (10) days, that you will contact me to explain why, and also give a
date when you expect it to be accomplished.
If you fail to respond appropriately, we shall file an action with the court on
behalf of Ms. Magaro compelling you to turn over all files and information regarding the
above Estate. We will, of course, request costs and expenses that otherwise would not
have to have been incurred.
Rm~sanl
cc: Marie Magaro
Very_truly yours,
Ronald M. Katzman,
...'ODMAIPCDOCS1DOCSI8983014
Exhibit C
D-Z00] 11:28 GATES,H~LBRNR,HATCH ?~? 73I 96~? P,OJ
Ronald M. K~l:rman, Esq.
June I0, 2003
Page
However, we will release and transfer the file only upon receiving payment in full of our
legal fees for the estate administration and the mmsfer costs, To date, the following legal fees
remain outstanding and unpaid by the Estate of David W. Magaro. These legal fees are
categorized by biHhag matter, and are listed as follows:
2.
3.
4.
5.
6.
7.
Estate Administration $ 7,374.60
David W, Magaro, Jr. $ 517.50
Loan to Variety Investments $ 216.00
Greenray Industries, Inc. $ 3,124.63
Refinance of Allen Street $ 414.61
VarietyMadfines, Inc. $ 1,177.32
Variety Investments Dissolution $ 5,837.11
Tina Mestlln Lit/~atlon $10,034~49
Total Unpaid Legal Fees $28,6~96_.26
In addition, the Magaro file is voluminous and will require numerous hours to prepare it
for transfer. It would also be prudent for us to be available for questions given the outstanding
issues. As a result, there will be a $2,$00.00 fee to cover attorney and parategal time to process
the file transfer.
Finally, our law fn'm has been holding an escrow balance of $16,898.95 on behalf of the
David W. Magaro Estate. This escrow balance could be applied against the outstanding legal
fees, along with payment of the remaining balance, or the escrow balance could be released to
your custody after payment in full of the legal fees and transfer costs.
Please let me know how you wish to pT~in this matter.
~"' Lowell ]~: O~~~~-~
LRG:vrm-
enclosures [
Exhibit
717.234.4161 ~' 717.234.6808 (FAx)
GOLDBERG, KATZMAN
SHIPMAN, P.C.
June 12, 2003
OF COUNSEL
F. LEE SHIPMAN
Jos}4u.~ D. Locx
ARNOLD ~3. ~(OGAIW
~RTItUR L. ~OLDBERG
(t951-2000)
HARRY B, ~OLDBERG
(1961-1998)
RONALD M. KATZMAN
PAUL j. ESPOSITO
NEIL HENDERSHOT
j. JAY COOPER
j~;~a¥ J. Russo
Lowell R. Gates, Esquire
1013 Mumma Road
Suite I00
Lemoyne, PA 17043
Re: Estate of'David Maaaro
Dear Mr. Gates:
Thank you for your letter of June 10, 2003. With respect to the hearing
for July 24, please understand that the intent of Ms. Magaro was to ternqinate your
status as attorneys "of record" on this Estate. Therefore, you should Hot prepare
for or attend the hearing. See, Rule of Professional Conduct 1.16(a)(3). As a
matter of fact, in reviewing the situation witb respect to that issue, I do not
perceive that the hearing directly involves the Estate, and that there is sufficient
reason to expend funds for that purpose.
You refer to my previous requests regarding information about the David
W. Magaro Estate. I would appreciate your supplying the information which I
requested HOW that you are no longer "unclear" as to my authority for making tile
request.
With respect to your statement that you will not release the files until
payment of certain enumerated legal fees are received, I would appreciate your
sending bills with respect to each of those. Please also send me a copy of any
engagement letter or other itflbrmation that would indicate the basis of your
representation of the David Magaro Estate. and any case law that would supp0n
your demand fbr payment. Consider Rude I 10(d) of the Rules of Professional
Conduct.
We will evaluate tile situation as to whether or 1]ut fou are entitled to
coerce Ms. Magaro into paying these bills at this time in order to obtain the files
necessary to proceed with finalization of the Estate Administration. Additional/y,
because of the many years that have passed, and because of Ms. Magaro's total
Lowell R. Gates, Esquire
Page 2
June ']_, 2003
dependence on your advice for Administration of the :Estate, we would expect you
to file a First and Partial Account as cfa currer~t date.
Finally, I would appreciate your advising as to the nature and origin of the
escrow balance that you are referring to,
Once I receive this additional information as requested, I can be more
precise in advising you how we plan to proceed in this matter.
cc: Marie Magaro
::O DMA\PCDOCS\ DO CS\89830~5
VERIFICATION
I, MARIE K. MAGARO, hereby acknowledge that ! am a Plaintiffin this action; that I
have read the foregoing Complaint and that the facts stated therein are true and correct to the best
of my knowledge, information and belief.
I understand that any false statements herein are made subject to penalties of 18 Pa. C. S.
Section 4904, relating to unswom falsification to authorities.
Date: June 24, 2003
Ronald M. Katzman, Esquire
I.D. #07198
GOLDBERG, KATZMAN & SHIPMAN,
320 Market Street
P. O. Box 1268
Harrisburg, PA 17108-1268
(717) 234-4161; (717) 234-4161 (facsimile)
Attorney for Plaintiffs
MARIE K. MAGARO, administatrix c.t.a.
of the Estate of David W. Magaro,
deceased
Plaintiff,
LOWELL GATES and GATES,
HALBRUNER & HATCH, P.C.
Defendants.
: 1N THE COURT OF COMMON PLEAS
: CUMBERLAND COUNTY, PENNSYLVANIA
: ORPHANS COURT DiVISION
: (NO. 21-95-844)
CiVIL ACTION - EQUITY
MOTION FOR PRELIMINARY INJUNCTION
Plaintiff, by its undersigned counsel, hereby moves the Court, pursuant to Pa. R.C.P. 1531,
for a preliminary injunction, as set forth in the attached proposed order. In support of its motion,
Plaintiffincorporates herein by reference its Verified Complaint in Equity as the factual basis for its
requested injunction, as well as a statement of the relief requested.
Plaintiffwill suffer immediate, substantial and irreparable harm for the wrongful conduct of
the Defendants. Greater harm will be caused by the denial of relief requested by Plaintiffthen the
granting thereof· Further, the Plaintiff has no adequate remedy of law.
Date: ,..~t.
By:
Respectfully submitted,
GOLDBERG, KATZMAN & SHIPMAN, P.C.
Ronald M. Katzman, Esquire
I.D. #07198
GOLDBERG, KATZMAN & SHIPMAN, P.C.
320 Market Street
P. O. Box 1268
Harrisburg, PA 17108-1268
(717) 234-4161; (717) 234-4161 (facsimile)
Attorney for Plaintiffs
CERTIFICATE OF SERVICE
I HEREBY CERTIFY that I served a tree and correct copy of the foregoing document
upon all parties or counsel of record by depositing a copy of same in the United States Mail at
Harrisburg, Pennsylvania, with first-class postage prepaid, addressed to the following:
Lowell Gates, Esquire
Gates, Halbmner & Hatch, P.C.
1013 Mumma Road
Lemoyne, PA 17043
By:
Ronald M. Katz~e
I.D. #07198
GOLDBERG, KATZMAN & SHIPMAN, P.C.
320 Market Street
P. O. Box 1268
Harrisburg, PA 17108-1268
(717) 234-4161; (717) 234-4161 (facsimile)
Attorney for Plaintiffs
Date:
3
JUN 2/, 2Q03
MARIE K. MAGARO, administatrix c.t.a.
of the Estate of David W. Magaro,
deceased
Plaintiff,
LOWELL GATES and GATES,
HALBRUNER & HATCH, P.C.
Defendants.
: IN THE COURT OF COMMON PLEAS
: CUMBERLAND COUNTY, PENNSYLVANIA
: ORPHANS COURT D1VISION
: (NO. 21-95-844)
: CiVIL ACTION - EQUITY
:NO. 43',0 7q
ORDER
Upon consideration of Plaintiff's Motion for Preliminary Injunction, it is HEREBY
ORDERED this~[Ak day c~_~,_, 2003 that:
1. A role is issued upon Defendants to show cause why Plaintiff is not entitled to the
reliefrequested~..~k,O~,~~e~~k~O~?J~-~ ~C]Ak"~.?'I~'"IOI~ ~f~"~?
· ' Defendmats sh?p appear at ~t hoaring on the day of ___, ~,aa'~
a~/p ~ C,,,~, ~ .... in C~licle, l%_Asg~l. ~2a at w~';~'- ti,~e D-~fond,m/~ a,,~ ~, .~t ~ _ t~,,and ~
s~6w eaase<:-.-h).z ~: o~: :"?~ injunction or.der ~,,,1~t nat ho i~e, lOlt;
3. Notice of the entry of this Order shall be provided to all parties by Plaintiff.
BY TH~ CO~
MARIE K. MAGARO, administatrix c.t.a.
of the Estate of David W. Magaro,
deceased
Plaintiff,
LOWELL GATES and GATES,
HALBRUNER & HATCH, P.C.
Defendants.
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS COURT DIVISION
(NO. 21-95-844)
CIVIL ACTION - EQUITY
ORDER
Having considered Plaintiff s Motion for Preliminary Injunction, and Reply thereto, and
having heard a hearing pertaining to the issue, it is HEREBY ORDERED this day
of ,2003 that the Preliminary Injunction is GRANTED and Defendants are HEREBY
ORDERED:
1. To turn over the complete file regarding the Estate of David W. Magaro to the law
firm of Goldberg, Katzman & Shipman, P.C. within five (5) days of the court's Order;
2. Defendants are hereby enjoined from asserting any sort of retaining lien over the
file, without prejudice to Defendants' right to make a claim for legal fees at the appropriate time;
3. To prepare a second partial account and proposed distribution of the Estate of
David W. Magaro within thirty (30) days of the Court's Order for Plaintiffto review and, if
appropriate, file with the Court;
4. Reimburse Plaintiff all costs and fees, including reasonable attorneys fees,
associated with enforcing Plaintiff's rights to obtain the David W. Magaro Estate file.
BY THE COURT:
[,
VERIFICATION
I, MARIE K. MAGARO, hereby acknowledge that I am a Plaintiff in this action; that I
have read the foregoing Complaint and that the facts stated therein are true and correct to the best
of my knowledge, information and belief.
I understand that any false statements herein are made subject to penalties of 18 Pa. C. S.
Section 4904, relating to unsworn falsification to authorities.
MARIE K.
Date: June 24, 2003
SHERIFF' S RETURN - REGULAR
CASE NO: 2003-02979 P
COMMONWEALTH OF PENNSYLVANIA:
COUNTY OF CUMBERLAND
MAGARO MARIE K ADMIN ESTATE OF
VS
GATES LOWELL AND GATES HALBRUN
RONALD HOOVER ,
Cumberland County, Pennsylvania,
says, the within COMPLAINT
LOWELL GATES
DEFENDAiqT , at 1420:00
at 1013 MUMMA ROAD
LEMOYNE, PA 17043
MARK HALBRUNER, CO-WORKER
Sheriff or Deputy Sheriff of
who being duly sworn according to
- EQUITY was served upon
HOURS, on the 26th day of June
SUITE 100
by handing to
ADULT IN CHARGE
a true and attested copy of COMPLAINT - EQUITY
the
, 2003
together with
and at the same time directing His attention to the contents thereof.
Sheriff's Costs:
Docketing 18.00
Service 10.35
Affidavit .00
Surcharge 10.00
.00
38.35
Sworn and Subscribed to before
me this ~~L~ day of
,.A~ ~&%/% A.D.
~z4othonotary ~ / '
So Answers:
R. Thomas Kline
06/30/2003
GOLDBERG KATZMAN SHIPMAN
SHERIFF'S RETURN -
CASE NO: 2003-02979 P
COMMONWEALTH OF PENNSYLVANIA:
COUNTY OF CUMBERLAND
MAGARO MARIE K ADMIN ESTATE OF
VS
GATES LOWELL AND GATES HALBRUN
REGULAR
RONALD HOOVER ,
Cumberland County, Pennsylvania,
says, the within COMPLAINT - EQUITY
GATES HALBRUNER & HATCH PC
DEFENDANT , at 1420:00 HOURS, on the
at 1013 MUMMA ROAD SUITE
LEMOYNE, PA 17043
MARK HALBRUNER, ATTORiqEY FOR BUSINESS,
a true and attested copy of COMPLAINT
Sheriff or Deputy Sheriff of
who being duly sworn according to law,
was served upon
the
26th day of June , 2003
100
by handing to
ADULT IN CHARGE
- EQUITY together with
and at the same time directing His attention to the contents thereof.
Sheriff's Costs:
Docketing 6.00
Service .00
Affidavit .00
Surcharge 10.00
.00
16.00
Sworn and Subscribed to before
me this g~ day of
~2 &733 A.D.
' P~othonotary /
So Answers:
R. Thomas Kline
06/30/2003
GOLDBERG KATZMAN SHIPMAN
By: ~
Deputy~iff
MARIE K. MAGARO, Administratrix,
c.t.a, of the Estate of David W. Magaro,
Deceased,
Plaintiff
VS.
LOWELL GATES and GATES,
HALBRUNER & HATCH, P.C.,
Defendants
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY,
PENNSYLVANIA
ORPHANS COURT DIVISION
(No. 21-95-844)
CIVIL ACTION - EQUITY
NO. 03-2979 EQUITY
RESPONSE TO MOTION FOR PRELIMINARY INJUNCTION
AND NOW, come Defendants, Lowell R. Gates, Esq. and Gates, Halbruner & Hatch, P.C.,
by and through their undersigned counsel, and respectfully set forth this response to Plaintiff's
Motion for Preliminary Injunction, as directed by a rule to show canse issued by the Court on June
24, 2003. In lieu of reciting supporting facts, the Motion for Preliminary injunction incorporates by
reference the Complaint in Equity filed by Plaintiffunder the above caption. Therefore, Defendants'
response addresses the averments set forth in the Complaint in Equity. However, Defendants reserve
the fight to file a separate response, including Prelimin~ Objections, New Matter and
Counterclaims, to the Complaint in Equity as permitted generally by the Pennsylvania Rules of Civil
Procedure.
1.
After reasonable investigation, Defendants are without knowledge or information
sufficient to form abeliefas to the troth of the matter averred, and strict proof thereof
is demanded.
Admitted.
Admitted.
Admitted.
11.
12.
Admitted.
Denied as stated. Plaintiffretained the legal services of Lowell R. Gates, P.C. on or
about December 1, 1995. Lowell R. Gates, P.C. was subsequently renamed Gates &
Associates, P.C. Gates, Halbmner & Hatch, P.C. was formed as a new professional
corporation on December 21, 2001.
Admitted.
Admitted in part, and denied in part. It is admitted that the estate administration is
not yet completed. Defendants deny the implicaSon that the status of the estate is
their fault. This estate is inextricably intertwined with the estate of David W.
Magaro's father, William G. Magaro, which was opened in 1990, and which remains
the subject of litigation and is still incomplete after thirteen (13) years. By way of
further answer, the Estate of David W. Magaro ihas been the subject of numerous
litigation matters which have been resolved by Defendants in favor of Plaintiff.
Admitted.
Denied. From Defendants' perspective, the relationship between Magaro and
Defendants was not strained until Magaro initiated his lawsuit against Defendants in
January 2003.
Admitted.
Admitted in part, and denied in part. It is admitted that Plaintiffand Defendants have
had little communication for the time period stated. Defendants deny the implication
that the absence of communication is their fault. The absence of communication is
due to the litigation referenced by Plaintiff in Paragraph 11.
13. Denied as stated. The letters referenced by Plaintiff are documents which speak for
themselves.
14. Denied as stated. Plaintiff was previously provided with copies of the requested
documents and information when they were filed..
15. After reasonable investigation, Defendants are without knowledge or information
sufficient to form a belief as to the truth of the maeler averred, and strict proof thereof
is demanded.
16. After reasonable investigation, Defendants are without knowledge or information
sufficient to form a belief as to the troth of the matter averred, and strict proof thereof
is demanded. To the extent that any Status Report was not timely filed, the rights of
Plaintiff and other parties interested in the estate were not prejudiced.
17. Denied as stated. The letter referenced by Plaintiff is a document which speaks for
itself.
18. Denied as stated. The letter referenced by Plaintiff is a document which speaks for
itself.
19. Denied as stated. The letter referenced by Plaintiff is a document which speaks for
itself. By way of further answer, Defendants hereby assert their right to an attorneys'
retaining lien against the files currently in Defendants' possession.
20. Denied. Throughout the course of the attorney-client relationship between Plaintiff
and Defendants, Plaintiff was provided with timely, itemized and periodic billing
statements describing the services provided and expenses incurred. In addition,
Plaintiffreceived a copy of the written fee agreement at the inception of the attorney-
21.
22.
client relationship. However, a tree and correct copy of the fee letter and agreement
between Plaintiff and Lowell R. Gates, P.C. is altached hereto and incorporated by
reference as Exhibit A. In addition, a comp][ete and itemized list of services
provided and the fees charged therefore, plus expenses incurred by Defendants, is
attached hereto and incorporated by reference as Exhibit B. In addition to the
outstanding legal fees and expenses related to the Estate of David W. Magaro,
Plaintiff owes an outstanding total of $14,191.26, to date, for services rendered and
expenses incurred by Defendants in Plaintiff's personal matters.
Denied as stated. The letter referenced by PlaintJiffis a document which speaks for
itself.
Denied. The bills are not unsubstantiated because throughout the course of the
attorney-client relationship between Plaintiff and ]Defendants, Plaintiff was provided
with timely, itemized and periodic billing statements evidencing the services
provided and expenses incurred by Defendants. Defendants are entitled to payment
for legal services rendered, and Defendants are entitled to enforce a retaining lien
against the estate file until their outstanding invoices have been paid. Defendants
should not be compelled to wait for a final account since it will not be filed on this
estate for quite some time due to pending litigation with the William Magaro estate
and other third parties. Further, Defendants are unable to prepare a Second and
Partial Account and Proposed Distribution of the estate due to the breakdown in
communication between Plaintiff and Defendants and because Plaintiff has sole
possession of the checking account, investment account and other information
needed to prepare such an account.
23. Paragraph 23 is a conclusion of law to which no :response is required. To the extent
a response is required, Plaintiffhas received from Defendants, throughout the course
of the attorney-client relationship, copies of estate correspondence, tax returns and
other documents, which should enable her to continue with the estate administration.
24. Paragraph 24 is a conclusion of law to which no response is required. To the extent
a response is required, Plaintiff has received from Defendants, throughout the course
of the attorney-client relationship, copies of estate correspondence, tax returns and
other documents, which should enable her to continue with the estate administration.
WHEREFORE, Defendants respectfully request that the Court deny Plaintiff's Motion for
Preliminary Injunction.
Respectfully submitted,
Coryt~. Sn~k, Esqu'
Supremel2ourt I.D. #85734
1013 Mumma Road, Suite 100
Lemoyne, PA 17043
(717) 731-9600
(Attorney fi>r Defendants)
Date: Jul)' 7, 2003
EXHIBIT "A"
LAW OFFICES OF
L-ow . .t R -GATES, P.C.
LOWELL R, GATES
MARK E, HALBRUNER
6QO N. 12TH STREET, SUITE 2
LEMOYNE, PA 17043
(717) 731-~00
FAX (7~7) 731-9627
November 29, 1995
Marie K. Magaro
354 Stumpstown Road
Mechanicsburg, PA 17055
RE: Estate of David W. Magaro
Estate Administration
Dear Marie:
In accordance with our meeting on November 29, 1995, I am
writing to confirm your agreement to r~tain the services of Lowell
R. Gates, P.C. in order to administer the estate of David W.
Magaro.
The following is a general listing of the various tasks and
responsibilities involved in the estate a~ninistration process:
1. As Administratrix, C.T.A. of the estate, it is
your responsibility to gather the assets and pay all
debts, liabilities, and taxes of the estate. Assets
include those which the decedent owned individually or in
joint names with another individual. Assets also include
items such as life insurance, annuities, pension fund
accounts and IRA's. Debts include mortgages, personal
loans, credit cards, and utility bills. Pennsylvania
inheritance and/or Federal estate taxes are due within
nine (9) months of the date of death. We anticipate that
this timetable will be met.
2. We will prepare the necessa~{ advertisement of
your appointment as Administratrix, C.T.A. of the estate
in accordance with the law in the Patriot News and the
Cumberland Law Journal.
3. Within three (3) months after grant of letters,
the personal representative or the estate's attorney must
send a written notice to all beneficiaries and intestate
heirs notifying them of the probate of the estate and
giving a description of the beneficiary,s interest in the
estate. Within ten (10) days after giving the notice,
the personal representative or the estate's attorney must
Marie Magaro
Page 2
November 29, 1995
file with the Register of Wills Office a Certification
verifying compliance with the notice requirements of Rule
5.6.
4. An Inventory of assets is required to be filed
within nine (9) months of the date of death, or sooner if
requested by an interested party of the estate. Also, a
report of the status of the estate administration is
required to be filed with the Register of Wills within
nine (9) months of the date of death, and annually
thereafter if the estate administration continues beyond
nine (9) months and a final status report at the
conclusion of the estate.
5. You should open an estate checking and/or
savings account(s). This will enable the estate to keep
track of income and expenses, and will simplify the
process of preparing the tax returns and court
accountings. As Administratrix, C.T.A., you are
accountable for the assets, income and expenses of the
estate. Separate estate checking and/or savings accounts
will assist in yours and our record keeping. You will
manage the estate accounts and will receive the
statements of account. You should be the only person
authorized to sign and issue checks.
6. We will apply for the Federal
Identification Number required for the estate.
Tax
7. You will receive the personal representative's
commission to which you are entitled and which will be
approximately five (5%) percent of the gross probate
value of the estate, or a minimum flat fee to be
determined, unless you decide in advance to waive the
commission.
8. The Pennsylvania Department of Revenue allows
a five (5%) percent discount toward the estate's
Pennsylvania inheritance tax liability on any amount paid
within three (3) months of death. We will decide closer
to that time whether it is appropriate to take the
discount. However, assuming funds are available, it is
usually prudent to pre-pay the Pennsylvania inheritance
tax and obtain the discount.
Marie Magaro
Page 3
November 29, 1995
9. As soon as the values for the estate assets and
the amount of all deductions, expenses and claims against
the estate are obtained (but no longer than nine (9)
months), the Pennsylvania Inheritance Tax Return and the
Federal Estate Tax Return can be prepared and filed with
the Pennsylvania Department of Revenue and the Internal
Revenue Service, respectively. Once the returns are
filed, the review process by the Department and the IRS
usually takes ninety (90) days.
10. In determining our fee, we consider a variety
of factors. These include the difficulty of the
administration, the amount of time involved, the
character of services rendered, the value of decedent's
real and personal property, and the responsibility
incurred. The Pennsylvania Code of Professional
Responsibility requires that we discuss our fees at the
commencement of representation. All consultation is on
a totally confidential basis. You wilL1 receive from our
firm periodic statements, usually monthly, detailing
services rendered since the last billing period, plus
costs and fees which are advanced on your behalf, such as
filing fees, extensive copying, long distance telephone
calls, express mail fees, and FAX costs. Daily time
records are prepared by each professional for each
client. My current hourly rate is $125.00, Mark E.
Halbruner's hourly rate is $100.00, and paralegal
services are billed at $60.00 per hour. It is impossible
to determine in advance the exact amount of time that we
will incur on behalf of the estate. We will keep you
informed of time we spend and will provide descriptions
on our statements of activities undertaken. Hourly rates
are usually reviewed annually on or about January 1st of
each year. If a formal accounting of the estate is
required or requested, necessarily ()ur fees would be
subject to approval by the Orphans' Court.
11. We will keep you informed as to the status of
the estate administration. We will also send you copies
of important correspondence and other documents.
We appreciate the opportunity to serve as the legal
representative of the estate. I enjoyed talking with you on
November 29th and look forward to working with you on the
Marie Magaro
Page 4
November 29, 1995
administration of your late husband's estate. If the fee
arrangement and other duties ~nd responsibilities that we have
outlined in this letter are acceptable to you, we would ask that
you date and countersign the second enclosed copy of this letter
and return it to us to evidence your ap.prova~,.,thereof. In the
meantime, if there are any questions, ple~se/fe~el free to contact
us. / /
~ Since~y:
LRG: sln ' /
Enclosure
I hereby agree to the duties, responsibilities,
representation set forth in the foreg0~ng letter.
and
, 1995
Marie Magaro, ' /
Administratrix, C.T.A.
EXHIBIT "B"
GATES & ASSOCIATES, P.C.
1013 Mumma Road
Suite #100
Lemoyne, PA 17043-1218
(717) 731-9600
Federal I.D. #25-1673750
STATEMENT
Magaro, David W., Estate of
c/o Marie K. McAndrew,
Administratrix
P.O. Box 188
Gaines, PA 16921
Estate Administration
Statement Date November 2, 2000
Period Ending October 31, 2000
Statement No. 13243
PAYMENT DUE UPON RECEIPT OF STATEM~:NT.
Ail overdue accounts will be assessed finance charges of i 1/2% per month.
We now accept the following credit cards for payment: American Express,
Discover, Mastercard & Visa.
Professional Fees
05/16/00
SWP Telephone
conference
with Marie for
closing.
Telephone
conference
with Tony
regarding EIN.
Pr=paration
of note and
amortization
schedules.
Preparation of
Praecipe to
discontinue.
Calculation of
accurate
interest
payment
schedule and
worksheet.
Telephone call
to Mike
Postupack -
left message.
2.80 @ 135.00/hr 378.00
Page 2
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Estate Administration
05/16/00 MEH
Inter-office
conference
with SWP
regarding
settlement
agreement and
reimbursement
for
Inheritance
Tax. Reviewed
stock
certificate.
05/17/00 SWP
05/17/00 SWP
Inter-office
conference
with LRG and
MEH regarding
tax payments
for Magaro
closing.
Preparation of
stock
certificates
for execution.
05/17/00 MEH
05/17/00 LRG
05/18/00 MEH
Inter-office
conference
with LRG and
SWP regarding
settlement
issues.
Drafted
receipt and
release
agreeement.
Calculated
Pennsylvania
Inheritance
Tax to be
reimbursed to
the Estate by
David and Tony
Magaro.
Reviewed HUD-1
with SWP.
Inter-office
conference
with LRG
0.50 @ 155.00/hr 77.50
0.70 @ 135.00/hr 94.50
1.00 @ 135.00/hr 135.00
2.50 @ 155.00/hr 387.50
1.00 @ 160.00/h:c 160.00
1.50 @ 155.00/hr 232.50
Page 3
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Estate Administration
05/18/00 LRG
regarding
breakdown of
legal fees for
Variety
Machines.
Prepared
praecipe to
discontinue.
Correspondence
to Corky
Goldstein.
Brief
conference
with Magaro
family.
Prepared for
settlement.
Prepared lists
for completion
of estate
issues.
05/18/00 LRG
05/18/00 LRG
Prepared
memorandum to
Marie Magaro
regarding loan
payable from
Variety
Machines, Inc.
to estate.
Reviewed
working papers
from Bob
Walkenstein
regarding loan
payment.
Discussions
regarding same
with Marie
Magaro.
Reviewed
Pennsylvania
inheritance
tax
calculations
and reviewed
reimbursement
calculations.
Reviewed
1.50 @ 160.00/hr 240.00
1.80 @ 160.00/hr 288.00
2.20 @ 160.00/hr 352.00
Page 4
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Estate Administration
05/18/00 LRG
reimbursement
calculations
for Tony and
Dave Magaro.
R~viewed SWP's
memorandum.
Discussion
with Marie
Magaro.
Reviewed prior
legal fee
invoices
relating to
work done for
Variety
Machines, Inc.
and/or Variety
Investments.
Reviewed Judge
Oler' s order
regarding
reimbur sment
from Variety
Investments.
Prepared
calculations
on legal fee
reimbursement
by Variety
Machines, Inc.
to estate of
Magaro.
Prepared
memorandum
regarding
Discussions
with Marie
Magaro
regarding
05/18/00 LRG
Office
conference
with Marie
Mag&ro, Tony
Magaro and
Dave Magaro to
review estate
issues and
2.50 @ 160.00/hr 400.00
1.50 @ 160.00/hr 240.00
Page 5
GATES & ASSOCIATES~ P.C.
Magaro, David W., Estate of
Estate Administration
assist with
transfer of
stock issues
to Tony and
Dave.
05/19/00
LnG
Inter-office
conference
with SLN and
MEH regarding
various estate
issues and
details
following
settlement.
05/22/00
LnG
Telephone
conference
with Marie
Magaro
regarding
various
issues.
Inter-office
with SWP
regarding
closing
issues.
09/13/00
10/19/00
10/19/00
MEH
LnG
LnG
Reviewed memos
from SWP re:
various
outstanding
estate issues.
Reviewed
correspondence
from the
Register of
Wills
regarding
Status Report.
Reviewed
correspondence
from
Pennsylvania
Department of
Revenue
regarding
extension of
0.90 @ 160.00/hr 144.00
0.40 @ 160.00/hr 64.00
0.20 @ 155.00/hr 31.00
0.30 @ 160.00/hr 48.00
0.30 @ 160.00/hr 48.00
Page 6
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Estate Administration
time to audit
Pennsylvania
inheritance
tax.
10/20/00 SLN
Prepared
Status Report
for filing
with
Cumberland
County
Register of
Wills Office.
10/20/00 LnG
10/20/00 LnG
10/21/00 LnG
10/23/00 LnG
Reviewed and
signed the
October, 2000
Status Report;
prepared
letter to
Marie Magaro.
Reviewed and
revised letter
to client
regarding
status report.
Office
conference
with Marie
Magaro to
review estate
administration
issues, status
report, etc.
Telephone
conference
with Marie
McAndrew
regarding
various estate
issues.
10/23/00 TLS
Traveled to
Cumberland
County
Register of
Wills Office
and filed
0.40 @ 95.00/hr 38.00
0.30 @ 160.00/hr 48.00
0.20 @ 160.00/hr 32.00
0.50 @ 160.00/hr 80.00
0.40 @ 160.00/h:= 64.00
0.30 @ 75.00/hr 22.50
Page 7
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Estate Administration
Status Report
Under Rule
6.12.
Subtotal professional fees:
$ 3,604.50
Total current billing:
3,604.50
Previous balance:
0.00
$ 0.00
Total now due:
3,604.50
Current Over 30 Over 60 Over 90
3604.50 O. 00 0.00 0 ..00
GATES & ASSOCIATES, P.C.
1013 Mumma Road, Suite #100
Lemoyne, PA 17043-1218
(717} 731-9600
Federal I.D. #25-1873750
STATEMENT
Magaro, David W., Estate of
c/o Marie K. McAndrew,
Administratrix
P.O: Box 666
Wellsboro, PA 16901
Estate Administration
Statement Date July 31, 2001
Period Ending July 31, 2001
Statement No. 16779
PAYMENT DUE UPON RECEIPT OF STATEMENT.
Ail overdue accounts will be assessed finance charges of 1 1/2% per month.
We now accept the following credit cards for payment: American Express,
Discover, Mastercard & Visa.
Professional Fees:
02/06/01
02/06/01
02/07/01
06/08/01
CJS Discussion
with LRG
regarding
letter for
Marie Magaro.
CJS Reviewed LRG's
notes of
telephone call
with Marie
Magaro.
CJS Drafted letter
for Marie
McAndrew.
LRG Reviewed
correspondence
and Petition
to Orphans'
Court from
Thomas Gohsler
=~ PA
Department of
Revenue
0.30 @ lO0.00/hr 30.00
0.30 @ 100. O0/hr 30.00
0.80 @ 100.O0/hr 80.00
1.30 @ 160.00/hr 208.00
Page 2
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Estate Administration
regarding
extension of
time to file
Notice of
Appraisement
for
inheritance
tax.
06/08/01 MEH
Reviewed
correspondence
from Atty.
Thomas
Gohsler,
application
for additional
time to
appraise and
inheritance
rule to show
cause; legal
research;
with LRG.
06/25/01 MEH
Conference
with LRG re:
response to
Dept. of
Revenue's
petition for
additional
time to review
inheritance
tax return.
07/20/01 ANp
Researched
Bankruptcy
filing of
Phelan.
Obtained
copies of
Voluntary
Petition,
Schedules and
Chapter 13
Plan.
2.00 @ 155.00/kr 310.00
0.20 @ 155.00/hr 31.00
1.00 @ 100.00/hr 100.00
07/20/01 MEH Reviewed 1.00 @ 155.00/hr 155.00
Page 3
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Estate Administration
documents from
Richard Phelan
Ch. 13
bankruptcy;
conference
with ANP re:
07/20/01
ANP
Researched
Bankruptcy
issues
regarding
Phelan and
liability for
partnership
debts and
dischargeabili
ty of debts
not included
in schedules.
07/20/01
CJS
Inter-office
conferences
with MEH, LRG,
and ANP
regarding
bankruptcy of
Richard
Phelan.
Reviewed
bankruptcy
materials
obtained from
Middle
District.
07/23/01
ANp
Researched
Bankruptcy
issue
regarding
creditors
ability to
collect on
debt not
listed in
debtor's
bankruptcy
petition.
1.00 @ lO0.00/hr 100.00
0.80 @ 100.00/hr 80.00
1.00 @ 100.00/hr 100.00
07/25/01 CJS Inter-office 0.60 @ llO.O0/hr 66.00
conference
Page 4
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Estate Administration
with ANp
regarding
Phelaro
bankruptcy.
Research
regarding
07/26/01
ANP
Meeting with
Sarah Smith
regarding
research of
Bankruptcy
Title 11
U.S.C. section
523 issue.
Subtotal Professional Fees:
0.20 @ lO0.00/hr 20.00
$ 1,310.00
Disbursements:
02/07/01
04/04/01
07/20/01
07/31/01
Postage.
Postage.
Photocopying.
Postage.
Subtotal disbursements:
0.34
2.46
5.00
0.34
$ 8.14
Total current billing:
$ 1,318.14
11/02/00
No. 13243
Prior payments/credits
Previous balance:
3,604.50
( 0.00) 3,604.50
$ 3,604.50
3,604.50
TOTAL NOW DUE:
Page 5
GATES& ASSOCIATES, P.C.
Magaro, David W., Estate of
Estate Administration
Current Over 30 Over 60 Over 90
1318.14 0.00 0.00 3604.50
GATES & ASSOCIATES, P.C.
1013 Mumma Road, Suite #100
Lemoyne, PA 17043-1218
(717) 731-9600
Federal I.D. #25-1673750
STATEMENT
Magaro, David W., Estate of
c/o Marie K. McAndrew,
Administratrix
P.O. Box 666
Wellsboro, PA 16901
Estate Administration
Statement Date September 10, 2001
Period Ending August 31, 2001
Statement No. 16944
PAYMENT DUE UPON RECEIPT OF STATEMENT.
Ail overdue accounts will be assessed finance charges of 1 1/2% per month.
We now accept the following credit cards for payment: American Express,
Discover, Mastercard & Visa.
Professional Fees:
08/21/01
CJS Office
conference
with ANp
regarding
bankruptcy of
Richard
Phelan.
Office
conference
with MEH
regarding
research.
0.40 @ llO.00/hr 44.00
Subtotal Professional Fees: $ 44.00
Total current billing:
$ 44.00
11/02/00
07/31/01
No. 13243 3,604.50
Prior payments/credits ( 0.00)
No. 16779 1,318.14
3,604.50
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Estate Administration
Prior payments/credits (
Previous balance:
0.00) 1,318.14
$ 4,922.64
Page 2
4,922.64
TOTAL NOW DUE:
4,966.64
Current Over 30 Over 60 Over 90
44.00 1318.14 0.00 3604.50
PLEASE VISIT OUR WEBSITE AT WWW.GATESLAWFII~M.COM
GATES & ASSOCIATES, P.C.
1013 Mumma Road, Suite #100
Lemoyne, PA 17043-1218
(717) 731-9600
Federal I.D. #25-1673750
INVOICE
Magaro, David W., Estate of
c/o Marie K. McAndrew,
Administratrix
P~O~ Box 666
Wellsboro, PA 16901
Estate Administration
Invoice Date December 4, 2001
Period Ending November 30, 2001
Invoice No. 17282
PAYMENT DUE UPON RECEIPT OF STATEMENT.
All overdue accounts will be assessed finance charges of 1 1/2% per month.
We now accept the following credit cards for payment.: American Express,
Discover, Mastercard & Visa.
Professional Fees:
11/14/01 LRG
Reviewed and
revised Status
Report.
0.30 @ 160.00/hr 48.00
Subtotal Professional Fees:
$ 48.00
Total current billing:
$ 48.00
11/02/00
07/31/01
09/10/01
No. 13243
Prior payments/credits
No. 16779
Prior payments/credits
No. 16944
Prior payments/credits
Previous balance:
3,604.50
( 0.00) 3,604.50
1,318.14
( 0.00) 1,318.14
44.00
( 0.00) 44.00
$ 4,966.64
4,966.64
GATES & ASSOCIATES, P.C.
Page 2
Magaro, David W., Estate of
Estate Administration
TOTAL NOW DUE:
Current Over 30 Over 60 Over 90
48.00 0.00 0.00 4966.64
PLEASE VISIT OUR WEBSITE AT WWW.GATESLAWFIRH.COM
GATES, HALBRUNER & HATCH, P.C.
1013 Mumma Road
Suite #100
Lemoyne, PA 17043-1218
(717) 731-9600
Federal I.D. #30-0000518
INVOICE
Magaro, David W., Estate of
c/o Marie K. McAndrew,
Administratrix
P.O. Box 666
Wellsboro, PA 16901
Estate Administration
Invoice Date December 31, 2001
Period Ending December 31, 2001
Invoice No. 17927
PAYMENT DUE UPON RECEIPT OF STATEMENT.
Ail overdue accounts will be assessed finance charges of 1 1/2% per month.
We now accept the following credit cards for payment: American Express,
Discover, Mastercard & Visa.
Professional Fees:
12/15/01
LRG Telephone
conference
with Marie
Magaro
regarding
administration
issues.
0.50 @ 160.00/hr 80.00
Subtotal Professional Fees: $ 80.00
Total current billing:
$ 80.00
11/02/00
07/31/01
09/10/01
12/04/01
NO. 13243 3,604.50
Prior payments/credits ( 0.00) 3,604.50
No. 16779 1,318.14
Prior payments/credits ( 0.00) 1,318.14
No. 16944 44.00
Prior payments/credits ( 0.00) 44.00
No. 17282 48.00
Page 2
GATES, HALERUNER & HATCH, P.C.
Magaro, David W., Estate of
Estate Administration
Prior payments/credits
Previous balance:
0.00) 48.00
$ 5,014.64
$ 5,014.64
TOTi~L NOW DUE:
5,094.64
Current Over 30 Over 60 Over 90
80.00 48.00 0.00 4966.64
PLEASE VISIT OUR WEBSITE AT WWW.GATESLAWFIRM.COM
GATES, HALBRUNER & HATCH, P.C.
1013 Mumma Road
Suite #100
Lemoyne, PA 17043-1218
(717) 731-9600
Federal I.D. #30-0000518
INVOICE
Magaro, David W., Estate of
c/o Marie K. McAndrew,
Administratrix
P.O. Box 666
Wellsboro, PA 16901
Estate Administration
Invoice Date February 11, 2002
Period Ending January 31, 2002
Invoice No. 18226
PAYMENT DUE UPON RECEIPT OF STATEMENT.
Ail overdue accounts will be assessed finance charges of 1 1/2% per month.
We now accept the following credit cards for payment: American Express,
Discover, Mastercard & Visa.
Professional Fees:
01/22/02
LRG Preparation of
correspondence
to Attorney
Getz regarding
Federal Estate
Tax return;
reviewed Form
706, related
schedules and
IRS Estate Tax
Closing
Letter.
1.30 @ 160.O0/hr 208.00
01/23/02
LRG Preparation of
Pennsylvania
Inheritance
tax documents
for attorney
Getz.
0.50 @ 160.00/hr 80.00
01/24/02
LRG Preparation of
correspondence
to Attorney
David Getz
1.10 @ 160.00/hr 176.00
GATES, HALBRUNER & HATCH, P.C.
Page 2
Magaro, David W., Estate of
Estate Administration
01/25/02 LRG
01/25/02 LRG
enclosing
various PA
inheritance
tax documents
and explaining
payment by
David Magaro
Estate of
inheritance
tax on
Stumpstown
Road property.
Tax research
IRS Estate Tax
closing letter
and IRS's
ability to
open estate
audit after
re-adjustment
on objections
to partial
accounting.
Preparation of
recalculations
for
Pennsylvania
Inheritance
tax and
Federal Estate
Tax; telephone
conference
with Attorney
Dave Getz;
office
conference
with Marie
McAndrew and
Tony Magaro
regarding
settlement
issues.
01/28/02
LRG Preparation of
correspondence
to David Getz
regarding
Marie Magaro's
authority to
0.70 @ 160.00/hr 112.00
1.00 @ 160.00/hr 160.00
2.00 @ 160.00/hr 320.00
GATES, HALBRUNER & HATCH, P.C.
Page 3
Magaro, David W., Estate of
Estate Administration
Deed
Stumpstown
Road property
from Estate to
herself.
01/28/02
LRG
Legal research
regarding PEF
Code section
3235 and
administratrix
's authority
to deed
specifically
devised
property to
devisee.
01/28/02
LRG Tax research
regarding IRS
Estate Tax
Closing
letters.
01/29/02 ANP Researched Rev
Proc 94-68.
1.00 @ 160.00/hr 160.00
1.00 @ 160.00/hr 160.00
0.40 @ 100.00/hr 40.00
Subtotal Professional Fees:
$ 1,416.00
Total current billing:
$ 1,416.00
11/02/00
07/31/01
09/10/01
12/04/01
12/31/01
No. 13243
Prior payments/credits
No. 16779
Prior payments/credits
No. 16944
Prior payments/credits
No. 17282
Prior payments/credits
No. 17927
Prior payments/credits
Previous balance:
3,604.50
( 0.00) 3,604.50
1,318.14
( 0.00) 1,318.14
44.00
( 0.00) 44.00
48.00
( 0.00) 48.00
80.00
( 0.00) 80.00
$ 5,094.64
$ 5,094.64
GATES, HALBRUNER & HATCH, P.C.
Magaro, David W., Estate of
Estate Administration
TOTAL NOW DUE:
Page 4
6,510.64
Current Over 30
1416.00 80.00
Over 60 Over 90
48.00 4966.64
PLEASE VISIT OUR WEBSITE AT WWW.GATESLAWFIRM.COM
Magaro, David W., Estate of
¢/o Marie K. McAndrew, Adrrmistratfix
P.O. Box666
Wellsbom, PA 16901
Estate Administration
Gates, Halbruner & Hatch, P.C.
1013 Mm Road
Suite # 100
Lerroyne, PA 17043
(717) 731-9600
Federal I.D. #03-0379998
INVOICE
Invoice Date May 31, 2002
Period Ending May 31, 2002
Invoice No. 20232
PA~ DUEUPON RECEIPT OF STATEIvI~NT
All overdue accounts will be assessed finance charges of 1.5% per n'onth.
We now accept the following credit cards for payrrent: American Fo~mss, Discover, Mastercard & Visa.
Professional Fees
2/13/2002 LRG
TIll,FIr>HONE CONHc;I~NCE WITH MARIE MCANDREW
REGARDING NUMI~OUS ESTATE ADMINISTRATION
ISSUES.
1.20 ~ 160.00/hr 192.00
Sub-total Fees: 192.00
Total Cuneat l~flling: 192.00
P~evious Enlanee Due: 6,510.64
Total NowDue: 6,702.64
Curt'em Over 30 Over 60 Over 90
192.00 0.05 0.00 6,510.64
PLEASE S I~ND ALL PAY1VH~rI'S AND CORRESPONDI~ICETO OUR LI~IDYNEADDRESS. VISIT OIli WI~SITEAT
WWW.GATI~ LAWFIR1Vt COM
David W. I~g~o, Estate of
c/o Marie K. Magaro, Administmtrix
Apt. 605
Chesterbrook Court
~v Hill PA 17(111
Gates, Halbruner & Hatch, P.C.
1013 M~ Road
Suite #100
(717) 248-6909
Federal I.D. #03-0379998
INVOICE
Invoice Date April 30, 2003
Period Ending March 3 I, 2003
Invoice No. 24873
PAYMENT DUE UPON RECEIPT OF STATEMENT
All overdue accounts will be assessed finance charges of 1.5% per momh.
We now accept the following credit cards for payment: Disc:over, Mastercard & Visa.
Professional Fees
3/10/2003 CJS
3/11/2003 CJS
3/11/2003 CJS
3/26/2003 CJS
3/28/2003 CJS
OFFICE CONFERENCE WITH LRG REGARDING
APPLICATION FOR APPOINTMENT OF CUSTODIAN BY
PNC BANK. REVIEWED APPLICATIONS AND LEGAL
RESEARCH INVOLVING SAME.
OFFICE CONFERENCE WITH LRG. REVIEWED
CORRESPONDENCE RECEIVED FROM AITI ORNEY
KATZMAN. LEGAL RESEARCH REGARDING PETITION TO
WITHDRAW AS COUNSEL FOR ESTATE.
OFFICE CONFERENCE WITH LRG. BEGAN DRAFTING
PETITION TO WITHDRAW AS COUNSEL FOR ESTATE.
LEGAL RESEARCH REGARDING WITHDRAWING AS
COUNSEL FOR ESTATE.
OFFICE CONFERENCE WITH TLS. BEGAN DP, A~TING
CORRESPONDENCE TO ATTORNEY KATZMAN.
DIL~qED AND MAILED CORRESPONDENCE TO
ATTORNEY KATZMAN REGARDING APPLICATIONS FOR
APPOINTMENT OF CUSTODIANS FILED BY PNC BAlqK.
2.50~l10.00/hr
1.O0~llO.O0/hr
1.60~l10.00/M'
0.50~ll0.00/hr
0.50~ll0.00/hr
Sub-total Fees:
275.00
110.00
176.00
55.00
55.00
671.00
E~xpenses
12/27/2002 LONG DISTANCE CHARGES. 0.13
GATES & ASSOCIATES, P.C.
1013 Mumma Road
Suite #100
Lemoyne, PA 17043-1218
(717) 731-9600
Federal I.D. #25-1673750
STATEMENT
Antonio W. Magaro
Variety Machines, Inc.
116 East Allen St.
Mechanicsburg, PA 17055
David w: Magaroi Jr. Matter
Statement Date November 2, 2000
Period Ending October 31, 2000
Statement No. 13242
PAYMENT DUE UPON RECEIPT OF STATEMENT.
Ail overdue accounts will be assessed finance charges of 1 1/2% per month.
We now accept the following credit cards for payment: American Express,
Discover, Mastercard & Visa.
Professional Fees
08/03/00 MEH Inter-office 0.50 @ 155.00/hr 77.50
conference
with LRG
regarding
David Magaro
solicitation
of Variety
Machines, Inc.
customer in
breach of
agreement with
Tony Magaro.
08/03/O0
SWP Conference
with LRG to
discuss and
debate the
implication of
David Magaro
soliciting
clients who
have been
identified on
the covenant
included in
0.50 @ 135.00/hr 67.50
Page 2
GATES & ASSOCIATES, P.C.
David W. Magaro, Jr. Matter
08/04/00 SWP
the revised
sales
agreement.
Telephone
conference
with Attorney
Corky
Goldstein to
confirm his
representation
of David
Magaro and his
client's
solicitation
of clients.
08/04/00 SWP
08/07/00 swP
08/07/00 MEH
O8/09/0O SWP
Drafted letter
to David
Magaro
reminding him
of the
consequences
of his actions
and the
ramifications
of default
under the
revised sales
agreement
between the
two parties.
Reviewed
correspondence
to David
Magaro
reminding him
of the
non-compete
provisions.
Reviewed
correspondence
to David
Magaro, Jr.
Telephone call
from David
Magaro to
discuss the
reminder
0.60 @ 135.00/hr 81.00
0.80 @ 135.00/hr 108.00
0.40 @ 135.00/hr 54.00
0.40 @ 155.00/hr 62.00
0.50 @ 135.00/hr 67.50
Page 3
GATES & ASSOCIATES, P.C.
David W. Magaro, Jr. Matter
letter which
was sent to
him regarding
violations of
the covenant
not to
compete.
Subtotal professional fees:
$ 517.50
Total current billing:
$ 517.50
Previous balance:
$ 0.00
$ 0.00
Total now due:
517.50
Current Over 30 Over 60 Over 90
517.50 0.00 0.00 0.00
GATES & ASSOCIATES, P.C.
1013 Mumma Road
Suite %100
Lemoyne, PA 17043-1218
(717} 731-9600
Federal I.D. #25-1673750
STATEMENT
Antonio W. Magaro
Variety Machines, Inc.
116 East Allen Street
Mechanicsburg, PA 17055
Loan to Variety Machines, Inc.
Statement Date November 2, 2000
Period Ending October 31, 2000
Statement No. 12141
PAYMENT DUE UPON RECEIPT OF STATEM~:NT.
Ail overdue accounts will be assessed finance charges of i 1/2% per month.
We now accept the following credit cards for payment: American Express,
Discover, Mastercard & Visa.
Professional Fees
06/23/00
SWP Preparation of
UCC-3 to
terminate
Community
Trust Co.
security
interest.
1.00 @ 135.00/hr 135.00
08/01/00
SWP Conference
with MEH to
discuss a
strategy to
recover the
funds due and
owing to
Variety
Machines from
Variety
Investments.
0.60 @ 135.00/hr 81.00
Subtotal professional fees: $ 216.00
GATES & ASSOCIATES, P.C.
Page 2
Loan to Variety Machines, Inc.
Total current billing:
$ 216.00
Previous balance:
0.00
$ o.oo
Total now due:
216.00
Current Over 30 Over 60 Over 90
216.00 0.00 0.00 0.00
GATES & ASSOCIATES, P.C.
1013 Mumma Road
Suite #100
Lemoyne, PA 17043-1218
(717) 731-9600
Federal I.D. #25-1673750
STATEMENT
Magaro, David W., Estate of
c/o Marie K. McAndrew,
Administratrix
P.O. Box 188
Gaines, PA 16921
Greenray Industries, Inc. Stock Liquidation
Statement Date November 2, 2000
Period Ending October 31, 2000
Statement No. 14470
PAYMENT DUE UPON P~ECEIPT OF STATEMENT.
Ail overdue accounts will be assessed finance charges of 1 1/2% per month.
We now accept the following credit cards for payment: American Express,
Discover, Mastercard & Visa.
Professional Fees
06/07/00
SWP Inter-office
conference
with LRG
regarding
Greenray and
C-MAC.
Telephone
conference
with C-MAC
shareholder
exchange
company.
Strategy
meeting - file
and evidence
search.
1.80 @ 135.00/hr 243.00
06/07/00
MEH Inter-office
conference
with LRG and
SWP regarding
ownership of
Greenray stock
and
distribution
from sale of
0.60 @ 155.00/hr 93.00
Page 2
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Greenray Industries, Inc. Stock Liquidation
same.
06/07/00
LRG Reviewed stock
certificate
for Greenray
Industries,
Inc.
07/06/00
SWP Preparation of
Beard of
Director
resolutions
for Variety
Machines, Inc.
to execute
Greenray
Industries,
Inc. cash
redemption
document.
Completion of
letter to GSLC
to cash
shares.
07/06/00
07/07/00
LRG Reviewed file
and stock
certificate to
resolve issue
of true
ownership.
SWP Meeting with
Tony to
execute
shareholder
documentation
for GreenRay
industries.
Telephone
conference
with GSCC.
Letter to
GSCC.
07/17/00
LRG Reviewed
memorandum
regarding
conversation
with Robert
Walkenstein
1.10 @ 160.00/hr 176.00
2.00 @ 135.00/hr 270.00
0.50 @ 160.00/hr 80.00
0.80 @ 135.00/hr 10B.00
0.40 @ 160.00/h:c 64.00
Page 3
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Greenray Industries, Inc. Stock Liquidation
and Greenray
Industries,
Inc. stock.
Prepared notes
to the fi!c.
0s/02/00
SWP Reviewed file
for status of
Greenray
stock.
08/16/00 SWP
Drafted reply
fax to
opposing
regarding
Greenray
stock.
Internal
correspondence
to LRG
regarding the
role of Bob
Walkenstein.
09/13/00 SWP
09/14/00 SWP
Telephone
calls to
Georgeson
Shareholder
(the company
distributing
the funds for
the Greenray
Shares stock).
Internal
e-mail update
and fax update
to Tony Magaro
regarding the
proceeds.
Telephone call
from Marie
Magaro
regarding the
status of the
Greenray
stock.
0.30 @ 135.00/hr 40.50
0.40 @ 135.00/hr 54.00
0.70 @ 135.00/hr 94.50
0.30 @ 135.00/hr 40.50
09/25/00 SWP Telephone call 0.30 @ 135.00/hr 40.50
from Tony
Page 4
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Greenray Industries, Inc. Stock Liquidation
regarding the
proceeds from
the Greenray
Stock.
09/27/00 CJS
09/27/00 CJS
09/27/00 CJS
09/27/00 CJS
09/27/00 CJS
Telephone call
to Tony
Magaro.
Discussion
with SWP
regarding
stock and
escrow
agreement.
Telephone call
from Tony
Magaro.
E-mail to SWP
outlining
telephone call
from Tony
Magaro.
Reviewed file
on Greenray
Industries
stock.
09/27/00 CJS
09/27/00 CJS
09/27/00 SWP
Began drafting
escrow
agreement.
Finished
drafting
escrow
agreement.
Telephone call
from Tony
regarding the
deposit of the
proceeds from
the Sale of
the Greenray
Stock.
Preparation of
the escrow
agreement.
0.20 @ lO0.O0/hr 20.00
0.20 @ lO0.O0/hr 20.00
0.20 @ lO0.O0/h:r 20.00
0.20 @ 100.00/hr 20.00
0.50 @ lO0.00/hr 50.00
0.80 @ 100.00/hr 80.00
0.40 @ 100.00/hr 40.00
0.50 @ 135.00/hr 67.50
Page 5
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Greenray Industries, Inc. Stock Liquidation
09/28/00 CJS Revised escrow
agreement.
09/28/00 SWP Telephone call
from Tony
regarding
placing the
proceeds in
his own escrow
account.
10/04/00 SWP
Telephone call
from Tony
regarding the
establishment
of account to
hold the funds
from the
Greenray
Stock.
10/06/00 CJS
Discussion
with SWP
regarding
bylaws of
Variety
Machines.
10/26/00
LRG Reviewed file;
telephone call
to Antonio
Magaro
regarding
receipt of
Greenray
Industries,
Inc. stock
sale proceeds;
prepared
letter to
Antonio Magaro
regarding
10/27/00
LRG
Reviewed and
revised letter
to Tony Magaro
regarding
escrow
account.
0.40 @ 100.00/hr 40.00
0.30 @ 135.00/hr 40.50
0.30 @ 135.00/hr 40.50
0.20 @ 100.O0/hr 20.00
0.70 @ 160.O0/hr 112.00
0.30 @ 160.00/hr 48.00
Page 6
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Greenray Industries, Inc. Stock Liquidation
Subtotal professional fees: $ 1,922.50
Disbursements
05/09/00 Long distance charges. 0.26
05/10/00 Long distance charges. 0.78
05/10/00 Long distance charges. 0.26
05/10/00 Long distance charges. 0.39
05/17/00 Long distance charges. 1.56
05/19/00 Long distance charges. 0.13
05/19/00 Long distance charges. 0.13
06/22/00 Long distance charges. 0.26
07/12/00 Federal Express charge to Georgeson 22.76
Shareholder Co. - Canada.
07/18/00 Postage. 0.99
09/05/00 Long distance charges. 0.13
09/05/00 Long distance charges. 0.13
09/13/00 Postage. 0.44
09/13/00 Postage. 0.55
10/26/00 Long distance charges. 2.47
10/26/00 Long distance charges. 0.39
Subtotal disbursements: $ 31.63
Total current billing:
$ 1,954.13
Previous balance:
$ 0.00
$ 0.00
Total now due:
1,954.13
Current Over 30 Over 60 Over 90
1954.13 0.00 0.00 0.00
GATES & ASSOCIATES, P.C.
1013 Mumma Road
Suite #100
Lemoyne, PA 17043-1218
(717) 731-9600
Federal I.D. #25-1673750
STATEMENT
Magaro, David W., Estate of
c/o Marie K. McAndrew,
Administratrix
P.O. Box 188
Gaines, PA 15921
Greenray Industries, Inc. Stock Liquidation
Statement Date December 22, 2000
Period Ending November 30, 2000
Statement NO. 15011
PAYMENT DUE UPON RECEIPT OF STATEMENT.
Ail overdue accounts will be assessed finance charges of 1 1/2% per month.
We now accept the following credit cards for payment:: American Express,
Discover, Mastercard & Visa.
Professional Fees
11/09/00
LRG Reviewed file;
telephone call
to Tony Magaro
to obtain copy
of "Variety
Amusements"
fictitious
name filing at
corporation
bureau;
reviewed
Variety
Machines, Inc.
corporate
minute book.
0.40 @ 160.00/hr 64.00
11/09/00
MEN Conference
with CJS re:
history of
Variety
Machines and
Variety
Investments,
ownership of
stock and use
of tradename
0.50 @ 155.00/hr 77.50
Page 2
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Greenray Industries, Inc. Stock Liquidation
"Variety
11/09/00 CJS
Discussion
with Attorney
Halbruner
regarding
background of
Variety
Investments
and Greenray
Industries
stock.
11/09/00
CJS Researched
corporate
minute book
regarding
various
purchases and
transactions.
11/09/0o
CJS Reviewed files
on Greenray
Industries
stock, sales
agreement, and
Variety
Investments.
11/09/00
CJS Reviewed
previous
correspondence
regarding
Greenray
Industries
stock.
11/17/00
CJS
Reviewed
Greenray
Industries
file and
Variety
Investments
file.
11/17/o0
CJS Drafted letter
to Attorney
Rogers
regarding
Greenray
0.30 @ 100.00/hr 30.00
0.80 @ 100.00/hr 80.00
1.20 @ 100.00/hr 120.00
0.40 @ 100.00/hr 40.00
0.80 @ 100.00/hr 80.00
1.00 @ 100.00/hr 100.00
Page 3
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Greenray Industries, Inc. Stock Liquidation
Industries
stock.
11/21/oo
11/21/00
CJS Reviewed and
revised letter
to Attorney
Rogers for
Estate of
William G.
Magaro.
LRG Reviewed file
and numerous
documents
relating
Variety
Machines, Inc.
and Variety
Investments;
prepared
letter to
opposing
counsel.
11/21/00
11/21/00
CJS Discussions
with Attorneys
Halbruner and
Gates
regarding
background and
the estates of
William Magaro
and David
Magaro.
CJS Researched
files and
corporate
minutes
regarding
stocks, dates
of acquisition
and sale,
dates of
signatures,
etc.
11/21/00
CJS Revised letter
to Attorney
Rogers
regarding
0.80 @ 100.00/hr 80.00
0.80 @ 160.00/hr 128.00
0.80 @ 100.00/hr 80.00
1.00 @ 100.00/hr 100.00
0.40 @ 100.00/hr 40.00
Page 4
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Greenray Industries, Inc. Stock Liquidation
Greenray
Industries
stock.
11/21/00
MEH Inter-office
conference
with CJS
regarding
draft letter
to Atty.
Rogers on
ownership of
Greenray
Industries
stock.
11/27/00
CJS Reviewed and
revised letter
to Attorney
Rogers
regarding
Greenray
Industries
stock.
Subtotal professional fees:
0.20 @ 155.00/hr 31.00
1.20 @ 100.00/hr 120.00
$ 1,170.50
Total current billing:
$ 1,170.50
11/02/00
No. 14470
Prior payments/credits
Previous balance:
1,954.13
( 0.00) 1,954.13
$ 1,954.13
$ 1,954.13
Total now due: $ 3,124.63
GATES & ASSOCIATES, P.C.
1013 Mumma Road
Suite %100
Lemoyne, PA 17043-1218
(717) 731-9600
Federal I.D. #25-1673750
STATEMENT
Antonio W. Magaro
Variety Machines, Inc.
116 East Allen Street
Mechanicsburg, PA 17055
Refinance of Allen Street Properties
Statement Date November 2, 2000
Period Ending October 31, 2000
Statement No. 13244
PAYMENT DUE UPON RECEIPT OF STATEMENT.
Ail overdue accounts will be assessed finance charges of 1 1/2% per month.
We now accept the following credit cards for payment: American Express,
Discover, Mastercard & Visa.
Professional Fees
05/14/00 SWP Inter-office 1.20 @ N/C 0.00
conference
with LnG and
SLN.
Telephone
conference
with Jim
McAndrew.
05/14/00 SWP Finalized 5.50 @ N/C 0.00
closing
related
matters.
05/16/00 SWP Investigated 1.50 @ N/C
outstanding
stock
certificates.
Recalculated
interest
payments.
Telephone
conference
with Banker.
0.00
05/16/00 SWP Telephone 1.50 @ N/C 0.00
conferences
Page 2
GATES & ASSOCIATES, P.C.
Refinance of Allen Street Properties
with Corky
Goldstein.
Telephone
conferences
with Tony.
05/16/00
SLN Inter-office
conference
with SWP and
telephone
conference
with Mike
Postupak at
AllFirst Bank
regarding
title binder
requirements.
Travel to
Ionni Abstract
to pick up
title binder.
05/17/00
SWP Telephone
conference
with Corky
Goldstein
regarding
client lists.
Telephone
conference
with Tony
regarding
clients.
Preparation of
revised client
lists.
05/17/00
05/17/00
SWP Preparation of
interest
payment
summaries and
escrow
agreement.
Telephone call
from Corky.
SWP Inter-office
conference
with SLN
regarding
settlement
sheets to
0.60
1.50
1.70
1.00
@ N/C
@ N/C
@ N/C
@ N/C
0.00
0.00
0.00
0.00
Page 3
GATES & ASSOCIATES, P.C.
Refinance of Allen
05/17/00 LRG
05/17/00 LRG
05/17/00 SLN
05/18/00 SLN
05/19/00 SLN
Street Properties
represent all
transactions.
Inter-office
conference
with LRG
regarding
terms.
Telephone
conference
with Tony
Magaro
regarding
purchase of
David Magaro.
Telephone call
from Tony
Magaro
regarding
details.
Prepared title
insurance
documents.
Reviewed
abstract of
title and
title search.
Marked-up
title binder.
Attended to
various
miscellaneous
settlement
matters.
Attended to
various
miscellaneous
settlement
matters.
Photocopied
closing
documents for
distribution
to all
parties.
Attended to
miscellaneous
matters to
0.50 @ N/C 0.00
3.50 @ N/C 0.00
6.50 @ N/C 0.00
3.50 @ N/C 0.00
2.20 @ N/C 0.00
Page 4
GATES & ASSOCIATES, P.C.
Refinance of Allen
05/22/00 SLN
06/30/00 SLN
07/01/00 LRG
08/28/00 SWP
Street Properties
close out
settlement
file. Filed
documents with
Recorder of
Deeds and
Department of
State.
Organized
file.
Preparation of
closing
correspondence
to Ionni
Abstract
regarding
title
insurance.
Completed
Attorney's
Final Report
and
correspondence
to Ionni
Abstract.
Reviewed and
signed final
attorney's
certificate
and letter to
Ionni
Abstract,
regarding
title
insurance.
Calculated
Tony's basis
in 114 & 116
East Allen
Street
Properties
based upon
research of
the files.
0.60 @ N/C 0.00
0.60 @ 95.00/hr 57.00
0.60 @ 160.O0/hr 96.00
1.50 @ 135.00/hr 202.50
Subtotal professional fees: $ 355.50
Page 5
GATES & ASSOCIATES, P.C.
Refinance of Allen Street Properties
Disbursements
04/12/00
04/15/00
04/18/00
04/21/00
04/25/00
05/03/O0
O5/O4/0O
05/09/00
05/16/oo
05/17/00
05/19/00
o5/19/o0
05/22/00
05/22/00
05/22/00
05/22/00
05/22/00
06/09/00
06/13/00
06/15/00
06/20/00
06/21/00
06/28/00
06/29/00
07/18/00
Long distance charges.
Long distance charges.
Long distance charges.
Long distance charges.
Long distance charges.
Long distance charges.
Federal Express charge.
Federal Express charge.
Long distance - fax.
Long distance charges.
Mileage - travel to Cumberland Co.
Courthouse to file documents.
Parking.
Postage.
Postage.
Mileage - travel to Cumberland Co.
Courthouse to file documents.
Parking.
Filing fees - additional fee -
Cumberland Co. Recorder of Deeds,
Statement of Value.
Long distance - fax.
Long distance - fax.
Long distance charges.
Long distance - fax.
Long distance - fax.
Long distance - fax.
Long distance charges.
Long distance - fax.
Subtotal disbursements:
0.21
0.35
0.26
1.92
0.10
0.26
18.46
11.44
0.18
0.21
7.15
0.25
1.43
4.18
7.15
0.25
1.00
1.89
0.75
0.26
0.26
0.59
0.12
0.26
0.18
59.11
Total current billing:
414.61
Previous balance:
0.00
$
0.00
Total now due: $ 414.61
Page 6
GATES & ASSOCIATES, P.C.
Refinance of Allen Street Properties
Current Over 30 Over 60 Over 90
414.61 0.00 0.00 0.00
GATES & ASSOCIATES, P.C.
1013 Mumma Road, Suite #100
Lemoyne, PA 17043-1218
(717) 731-9600
Federal I.D. #25-1673750
STATEMENT
Antonio W. Magaro
Magaro, David W., Estate of
Variety Machines, Inc.
!16 E. Allen Street
Mechanicsburg, PA 17055
Variety Machines - General Business Matters
Statement Date September 30, 2001
Period Ending September 30, 2001
Statement No. 13247
PAYMENT DUE UPON RECEIPT OF STATE~:NT.
Ail overdue accounts will be assessed finance charges of 1 1/2% per month.
We now accept the following credit cards for payment: American Express,
Discover, Mastercard & Visa.
Professional Fees:
09/21/01
09/25/01
09/27/01
MEH Reviewed file;
memo to LRG
re: collection
of debt owed
to Variety
Machines, Inc.
by
Magaro-Phelan
partnership.
MEH Conference
with ANP re:
research for
collection of
debt owed to
Variety
Machines, Inc.
by
Magaro-Phelan
partnership.
ANP Researched
liquidation
file of
Magaro-Phelan.
0.30 @ 155.00/hr 46.50
0.20 @ 155.00/hr 31.00
2.00 @ 100.00/hr 200.00
GATES & ASSOCIATES, P.C.
Page 2
Magaro, David W., Estate of
Variety Machines - General Business Matters
09/28/01
ANP Reviewed file.
Travel to and
from
Cumberland
County
Courthouse and
meeting with
Judge Oler
regarding
File.
Subtotal Professional Fees:
2.50 @ lO0.00/hr 250.00
$ 527.50
Total current billing:
527.50
Previous balance:
$ 0.00
$ 0.00
TOTAL NOW DUE:
527.50
Current Over 30 Over 60 Over 90
527.50 0.00 0.00 0.00
PLEASE VISIT OUR WEBSITE AT WW-W.GATESLAWFIRM.COM
GATES & ASSOCIATES, P.C.
1013 Mumma Road, Suite #100
Lemoyne, PA 17043-1218
(717) 731-9600
Federal I.D. #25-1673750
INVOICE
Antonio W. Magaro
Magaro, David W., Estate of
Variety Machines, Inc.
116 E. Allen Street
Mechanicsburg, PA 17055
Variety Machines - General Business Matters
Invoice Date November 9, 2001
Period Ending October 31, 2001
Invoice No. 17483
PAYMENT DUE UPON RECEIPT OF STATEMENT.
Ail overdue accounts will be assessed finance charges of 1 1/2% per month.
We now accept the following credit cards for payment: American Express,
Discover, Mastercard & Visa.
Professional Fees:
10/02/01 MEH Telephone call 2.50 @ 155.00/hr 387.50
from ANP re:
research at
Cumberland
County
Courthouse on
loan owed by
Magaro-Phelan
partnership;
office
conference
with ANP;
reviewed
research
results from
ANp; online
search for
real estate
owned by
Magaro-Phelan
partnership;
telephone call
to A~y. John
Eakin;
correspondence
GATES & ASSOCIATES, P.C.
Page 2
Magaro, David W., Estate of
Variety Machines - General Business Matters
10/02/01 ANp
to Antonio
Magaro.
Researched PNC
suit versus
Phelan and
partnership
for evidence
of loan.
10/11/01 MEH
Reviewed
Superior Court
decision in
Wm. Magaro
Estate v.
Phelaro, Inc.
(denying that
statute of
limitations
barred
collection of
debt).
Subtotal Professional Fees:
2.00 @ 100.00/hr 200.00
0.30 @ 155.00/hr 46.50
$ 634.00
Miscellaneous
10/31/01
Finance Charge.
Subtotal miscellaneous:
7.91
7.91
Total current billing:
641.91
09/30/01
No. 13247
Prior payments/credits
Previous balance:
527.50
( 0.00) 527.50
$ 527.50
$ 527.50
TOTAL NOW DUE: $ 1,169.41
GATES & ASSOCIATES, P.C.
Page 3
Magaro, David W., Estate of
Variety Machines - General Business Matters
Current Over 30 Over 60 Over 90
641.91 527.50 0.00 0.00
PLEASE VISIT OUR WEBSITE AT WWW.GATESLAWFIRM.COM
GATES & ASSOCIATES, P.C.
1013 Mumma Road, Suite #100
Lemoyne, PA 17043-1218
(717) 731-9600
Federal I.D. #25-1673750
INVOICE
Antonio W. Magaro
Magaro, David W., Estate of
Variety Machines, Inc.
116 E. Allen Street
Mechanicsburg, PA 17055
Variety Machines - General Business Matters
Invoice Date December 4, 2001
Period Ending November 30, 2001
Invoice No. 17728
PAYMENT DUE UPON RECEIPT OF STATEMENT.
Ail overdue accounts will be assessed finance charges of 1 1/2% per month.
We now accept the following credit cards for payment: American Express,
Discover, Mastercard & Visa.
Miscellaneous
11/30/01
Finance Charge.
Subtotal miscellaneous:
7.91
7.91
Total current billing:
7.91
09/30/01 No. 13247 527.50
Prior payments/credits ( 0.00) 527.50
11/09/01 No. 17483 641.91
Prior payments/credits ( 0.00) 641.91
Previous balance: $ 1,169.41
$ 1,169.41
TOTAL NOW DUE: $ 1,177.32
GATES & ASSOCIATES, P.C.
Page 2
Magaro, David W., Estate of
Variety Machines - General Business Matters
Current Over 30 Over 60 Over 90
7.91 641.91 527.50 0.00
PLEASE VISIT OUR WEESITE AT WWW.GATESLAWFIRM.COM
GATES & ASSOCIATES, P.C.
1013 Mumma Road
Suite #100
Lemoyne, PA 17043-1218
(717) 731-9600
Magaro, David W., Estate of
c/o Marie K. McAndrew,
Administratrix
P.O. Box 188
Gaines, PA 16921
STATEMENT
Variety Investments Litigation
Statement Date May 2, 2000
Period Ending May 2, 2000
Reference No. 12754
Professional Fees
03/17/00 LRG
03/17/00 LRG
03/17/00 LRG
03/20/00 LRG
04/13/00 LRG
PAYMENT DUE UPON I~ECEIPT OF STATEMENT
Office conference
with Richard
Phelan regarding
possible in-kind
distribution of
Phelaro, Inc.
common stock to
Magaro estates.
Prepared letter
to Atty. Richard
Grubb regarding
in-kind
distribution of
Phelaro, Inc.
stock to Magaro
estates.
Reviewed and
revised letter to
Atty. Grubb.
Reviewed letter
to Atty. Grubb
regarding Phelaro
Inc. stock
distribution.
Prepared and
collected
information for
partnership
0.50 @ 160/hr
1.00 @ 160/hr
0.30 @ 160/hr
0.20 @ 160/hr
1.00 @ 160/hr
80.00
160.00
48.00
32.00
160.00
Page 2
GATES & ASSOCIATESt P.C.
Magaro, David W., Estate of
Variety Investments Litigation
income tax
returns.
04/14/00 LRG
04/14/00 LRG
04/15/00 LRG
Prepared
info~--mation,
organized
accounting data,
and prepared
memorandum to
Leon Waiters,
CPA, for 1999 tax
return
preparation.
Office conference
with Leon
Walters, CPA, to
review 1999
income tax
information and
tax return
preparation.
Telephone
conference with
Leon Walter
regarding 1999
tax returns.
Reviewed and
revised informal
accounting for
1999 calendar
year. Brief
office conference
with Leon Walter.
Prepared fax to
Marie McAndrew
regarding 1999
accounting and
tax returns.
Prepared fax and
memorandum to
Leon Walter.
Prepared fax to
Atty. Christopher
Conner regarding
1999 tax returns
and accounting.
2.30
0.50
3.00
@ 160/hr
@ 160/hr
@ 160/hr
368.00
80.00
480.00
04/18/00 LRG Telephone 0.40 @ 160/hr 64.00
conference with
Page 3
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Variety Investments Litigation
Marie McAndrew
regarding 1999
accounting and
tax returns.
Subtotal professional fees:
1,472.00
Disbursements
03/03/00 CD Long distance charges.
03/03/00 CD Long distance charges.
03/13/00 CD Long distance charges.
03/17/00 CD Long distance charges.
04/12/00 CD Long distance charges.
04/12/00 CD Long distance charges.
04/12/00 CD Long distance charges.
04/12/00 CD Long distance charges.
04/14/00 CD Long distance charges.
04/21/00 CD Long distance charges.
04/21/00 CD Long distance charges.
04/21/00 CD Long distance charges.
Subtotal disbursements:
2.00 0.26
30.00 3.90
2.00 0.26
2.00 0.26
1.00 0.13
2.00 0.26
3.00 0.39
3.00 0.39
3.00 0.39
5.09 0.65
10.00 1.30
1.00 0.13
8.32
Total current billing:
Payments Received
05101/oo
05/02/0o
Retainer application - (#3536)
Check to Leon R. Walter,
accountant. (#3535)
( 1,000.00)
500.00
( 1,000.00)
1,480.32
Previous balance:
0.00
-1,000 · O0
Total now due: 480.32
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Variety Investments Litigation
Hold Account C:
Page 4
16,375.60
Current
480.32
Over 30 Qve~60 Over 90
0.00 0.00 0.00
Ail overdue accounts will be assessed finance charges of 1 1/2% per month.
WE NOW ACCEPT THE FOLLOWING CREDIT CARDS FOR PAYMENT: AMERICAN EXPRESS,
DISCOVER, VISA & MASTERCARD. PLEASE CALL THE OFFICE FOR DETAILS.
GATES & ASSOCIATES, P.C.
1013 Mumma Road
Suite #100
Lemoyne, PA 17043-1218
(717} 731-9600
Magaro, David W., Estate of
c/o Marie K. McAndrew,
Administratrix
P.O. Box 188
Gaines, PA 16921
STATEMENT
Variety Investments Litigation
Statement Date May 18, 2000
Period Ending May 15, 2000
Reference No. 13022
Professional Fees
04/13/00 LRG
04/17/00 LRG
04/17/00 LRG
05/03/00 LRG
05/04/00 LRG
PAYMENT DUE UPON RECEIPT OF STATEMENT
Prepared
partnership
income tax
returns.
Office conference
with Leon Walter,
CPA, to review
1999 partnership
tax returns.
Paid invoice for
tax return
preparation.
Filed IRS Form
8736, extension
to file
partnership tax
return.
Reviewed letters
from Atty. Kit
Conner regarding
informal
accounting.
Reviewed letter
from Atty. Kit
Conner. Prepared
letter to Leon
Walter enclosing
check for 1999
1.00 @ 160/hr
0.50 @ 160/hr
0.20 @ 160/hr
0.30 @ 160/hr
1.00 @ 160/hr
160.00
80.00
32.00
48.00
160.00
Page 2
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Variety Investments Litigation
payment, prepared
letters to Atty.
Conner with
response to
Conner's letter.
05/04/00
LRG Reviewed working
papers from Bob
Walkenstein, CPA.
o5/08/oo
05/o9/00
05/09/00
05/09/0o
LRG
LRG
LRG
LRG
Reviewed and
revised letter to
Leon Walter.
Reviewed and
revised letter to
Atty. Conner.
Reviewed and
filed 1999
Partnership Tax
Returns.
Prepared letters
to Atty. Connor
and Marie Magaro.
Reviewed and
revised letters
to Leon Walters
and Christopher
Conner regarding
partnership
liquidation.
Reviewed and
revised letters
to Atty. Conner
and Marie
McAndrew
regarding 1999
tax returns.
Telephone
conference with
Leon Walters
regarding meeting
to discuss final
accounting.
0.50 @ 160/hr 80.00
0.40 @ 160/h2~ 64.00
0.50 @ 160/hr 80.00
0.60 @ 160/hr 96.00
0.70 @ 160/hr 112.00
Subtotal professional fees: 912.00
Page 3
GATES & ASSOCIATES, P.C.
Magaro, David w., Estate of
Variety Investments Litigation
Disbursements
05/08/00 CD
05/09/00 CD
05/09/00 CD
05/11/00 CD
05/11/00 CD
05/11/00 CD
05/12/00 CD
Long distance charges.
Postage.
Postage.
Long distance charges.
Long distance charges.
Long distance charges.
Long distance charges.
Subtotal disbursements:
1.00 0.13
1.00 0.77
!.0~ 0.99
ll.0D 1.43
1.00 0.13
7.00 0.91
1.00 0.13
4.49
Total current billing:
916.49
05/02/00
No. 12754
Prior payments/credits
Previous balance:
1,480.32
( 1,000.00) 480.32
480.32
480.32
Total now due:
1,396.81
Hold Account C:
16,540.70
Current Over 30 Over 60 Over 90
1396.81 0.00 0.00 0.00
Page 4
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Variety Investments Litigation
Ail overdue accounts will be assessed finance charges of 1 1/2% per month.
NOW ACCEPT THE FOLLOWING CREDIT CA~DS FOR PAYI,~NT= AMERICAN EXPRESS,
DISCOVER, VISA & MASTERCARD. PLEASE CALL THE OFFICE FOR DETAILS.
GATES & ASSOCIATES, P.C.
1013 Mumma Road
Suite #100
Lemoyne, PA 17043-1218
(717) 731-9600
Federal I.D. #25-1673750
STATEMENT
Magaro, David W., Estate of
c/o Marie K. McAndrew,
Administratrix
P.O. Box 188
G~ine~, PA 16921
Variety Investments Dissolution
Statement Date November 2, 2000
Period Ending October 31, 2000
Statement No. 13246
PAYMENT DUE UPON RECEIPT OF STATEMENT.
Ail overdue accounts will be assessed finance charges of 1 1/2% per month.
We now accept the following credit cards for payment: American Express,
Discover, Mastercard & Visa.
Professional Fees
05/19/00 LnG Prepared 0.80 @ 160.O0/hr 128.00
letter to
Atty. Richard
Grubb
regarding
in-kind
distribution
of Phelaro,
Inc. stock.
05/25/00
05/25/00
LnG Meeting with
Leon Walters,
CPA, to review
and discuss
final
accounting and
dissolution of
partnership.
MEH Inter-office
conference
with LRO and
Leon Walter.
2.00 @ 160.00/hr 320.00
1.60 @ 155.00/hr 248.00
06/07/00 SWP Inter-office 1.00 @ 135.00/hr 135.00
conference
Page 2
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Variety Investments Dissolution
with LRG
regarding
Phelaro, Inc.
history,
status, and
strategy.
Telephone call
to Rich Grubb
and Chris
Cicconni.
06/07/00
06/12/00
LRG Telephone call
from Chris
Cicconni
regarding
transfer of
Phelaro, Inc.
stock in-kind.
Reviewed file
regarding same
and prior
letters to
Atty. Richard
Grubb.
Inter-office
conference
with SWP
regarding
potential
agreement.
SWP Telephone
conference
with Chris
Cicconni of
Eckert Seamans
regarding
in-kind
distribution
of shares.
07/05/00
07/06/00
SWP Preparation of
Liquidation
Agreement.
SWP Completed
draft of
Liquidation
Agreement for
Variety
Investment to
1.10 @ 160.00/hr 176.00
3.20 @ 136.00/hr 432.00
0.50 @ 135.00/hr 67.50
0.30 @ 135.00/hr 40.50
Page 3
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Variety Investments Dissolution
distribute
Phelaro Inc.
shares.
07/11/00
SWP Reviewed
in-kind
Liquidation
Agreement for
Phelaro Inc.
07/13/00
07/14/00
07/17/00
SWP
SWP
LnG
Revised the
Liquidation
Agreement.
Inter-office
conference
with LnG
regarding
Phelaro Inc.
in-kind
distribution
agreement.
Reviewed file
and tax
returns.
Prepared
letter to
Robert
Walkenstein,
CPA regarding
tax returns.
07/17/00
LnG Reviewed and
revised letter
to Bob
Walkenstein.
07/18/00 SWP
Revised
distribution
agreement for
Phelaro, Inc.
stock.
Distribute
agreement to
Atty. Conner,
Atty. Cicconi
and Marie
McAndrew.
0.40 @ 135.00/hr 54.00
0.40 @ 135.00/hr 54.00
0.40 @ 135.00/hr 54.00
0.40 @ 160.00/hr 64.00
0.20 @ 160.O0/hr 32.00
0.90 @ 135.00/hr 121.50
07/18/00 LRG Reviewed and 0.90 @ 160.O0/h:= 144.00
Page 4
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Variety Investments Dissolution
revised
Liquidation
Agreement for
Phelaro, Inc.
stock.
08/02/00
SWP
Preparation of
correspondence
to opposing
counsel
regarding
in-kind
distributions.
o8/o3/oo
LRG
Reviewed
correspondence
to Attorney
Cicconi, and
correspondence
to Attorney
Conner.
08/04/00
LRG
Reviewed
correspondence
to (from) Mark
Bradshaw
regarding
Phelaro, Inc.
stock
distribution.
08/o4/00
SWP
Correspondence
with Mark
Bradshaw at
Eckert Seamans
regarding the
in-kind
distribution
agreement for
Phelaro Inc.
Stock.
08/09/00
SWP
Reviewed
correspondence
from opposing
counsel Rogers
and sent a fax
regarding
completing the
issue.
0.50 @ 135.00/hr 67.50
0.40 @ 160.00/hr 64.00
0.20 @ 160.00/hr 32.00
0.30 @ 135.00/hr 40.50
0.40 @ 135.00/hr 54.00
Page 5
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Variety Investments Dissolution
08/15/00 SWP
08/22/00 SWP
09/05/00 SWP
Reviewed
correspondence
from PNC Bank
counsel
regarding
changes to the
Phelaro Inc.
in kind
distribution
agreement.
Faxed letter
to opposing
counsel
Cicconi
regarding
acceptance of
the in-kind
distribution
agreement.
Telephone
message for
opposing
counsel
Rogers.
Reviewed the
stock release
received from
counsel for
the estate of
William
Magaro.
Telephone call
to opposing
counsel.
09/06/00 SWP
Drafted letter
to opposing
counsel
regarding
stock
certificate
affidavit.
Review of
affidavit and
release.
Telephone
messages to
counsel for
Phelaro Inc.
0.30 @ 135.00/hr 40.50
0.30 @ 135.00/hr 40.50
0.40 @ 135.00/hr 54.00
0.60 @ 135.00/hr 81.00
Page 7
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Variety Investments Dissolution
09/28/00 CJS
09/28/00 SWP
09/28/00 SWP
Began
preparing
Phelaro stock
liquidation
agreement.
Telephone call
from opposing
counsel Elyse
Rogers
regarding the
request from
Phelaro, Inc.
for a
partnership
document
consenting to
the
distribution
of shares to
the individual
partners.
Conference
with CJS
regarding the
document to be
prepared.
Attempted
phone calls to
Attorney Mark
Bradshaw.
09/29/00 CJS
09/29/00 CJS
09/29/00 CJS
Finished
drafting stock
distibution
agreement.
Discussions
with SWP
regarding
stock
distribution
agreement.
Reviewed and
revised stock
distribution
agreement
(several
times).
0.80 @ lO0.00/hr 80.00
0.30 @ 135.00/hr 40.50
0.30 @ 135.00/hr 40.50
1.20 @ lO0.O0/hr 120.00
0.30 @ lO0.O0/hr 30.00
1.30 @ 100.00/hr 130.00
Page 8
GATES& ASSOCIATES, P.C.
Magaro, David W.,
Variety Investments
09/29/00 SW~p
09/29/00 SWP
10/03/00 CJS
10/03/00 SWP
10/21/00
Estate of
Dissolution
Reviewed
proposed
partnership
consent
document.
Reviewed
proposed
partnership
consent
document,
telephone
conference
with Attorney
Mark Bradshaw
for Phelaro,
Inc. E-mailed
agreement to
Mr. Bradshaw
for his
review.
Discussions
with SWP and
LRG regarding
Phelaro, Inc.
agreement.
Telephone call
from Mark
Bradshaw.
Edited
agreement.
Telephone call
to attorney
Rogers and fax
of agreement
to attorney
Rogers.
LRG Office
conference
with Marie
Magaro to
review and
sign Variety
Investments
stock
distribution
agreement for
Phelaro, Inc.
0.40 @ 135.00/hr 54.00
0.50 @ 135.00/hr 67.50
0.30 @ 100.00/hr 30.00
0.50 @ 135.00/hr 67.50
0.70 @ 160.00/hr 112.00
Page 9
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Variety Investments Dissolution
common stock.
10/26/00 LRG
Reviewed file
regarding
Phelaro, Inc.
stock
distribution,
and
correspondence
to opposing
counsel.
0.40
Subtotal professional fees:
@ 160.00/hr
64.00
$ 3,730.50
Total current billing:
$ 3,730.50
05/02/00
05/18/00
No. 12754
Prior payments/credits
No. 13022
Prior payments/credits
Previous balance:
1,480.32
( 1,007.74) 472.58
916.49
( 0.00) 916.49
$ 1,389.07
1,389.07
Total now due:
5,119.57
Hold Account C:
16,733.17
Current Over 30 Over 60 Over 90
3730.50 0.00 0.00 1389.07
GATES & ASSOCIATES, P.C.
1013 Mumma Road
Suite #100
Lemoyne, PA 17043-1218
(717) 731-9600
Federal I.D. #25-1673750
STATEMENT
Magaro, David W., Estate of
c/o Marie K. McAndrew,
Administratrix
P.O. Box 188
Gaines, PA 16921
Variety Investments Dissolution
Statement Date December 22, 2000
Period Ending November 30, 2000
Statement No. 14524
PAYMENT DUE UPON RECEIPT OF STATEMENT.
Ail overdue accounts will be assessed finance charges of i 1/2% per month.
We now accept the following credit cards for payment: American Express,
Discover, Mastercard & Visa.
Professional Fees
11/21/00 LRG Telephone call 0.30 @ 160.00/hr 48.00
from Attorney
Mark Bradshaw
regarding
Richard Phelan
lawsuit and
preacipe to
discontinue.
11/21/00 MEH Conference 0.50 @ 155.00/hr 77.50
with LRG re:
discontinuance
of litigation
against
Richard Phelan
and related
companies.
11/27/00
MEH Reviewed files
and drafted
praecipe to
discontinue
litigation
against
Phelaro
companies;
1.00 @ 155.00/hr 155.00
Page 2
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Variety Investments Dissolution
to Atty. Kit
11/27/00 LRG
11/28/00 MEH
Telephone
conference
with Attorney
Mark Bradshaw
regarding
discontinuance
of Phelan
litigation.
Correspondence
to Atty. Kit
Conner and
Atty. Mark
Bradshaw; memo
to LRG.
Subtotal professional fees:
0.20 @ !60.00/hr 32.00
0.30 @ 155.00/hr 46.50
$ 359.00
Disbursements
11/09/00
11/09/00
Long distance charges.
Long distance charges.
Subtotal disbursements:
0.13
0.26
$ 0.39
Total current billing:
Payments Received
12/01/00
Transfer to CTC Trust
Account: interest
earned thru 11/30/00.
$ 359.39
35.73
$ ( 0.00)
05/02/00
05/18/00
11/02/00
NO. 12754 1,480.32
Prior payments/credits ( 1,007.74)
No. 13022 916.49
Prior payments/credits ( 0.00)
NO. 13246 3,730.50
472.58
916.49
Page 3
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Variety Investments Dissolution
Prior payments/credits
Previous balance:
0.00) 3,730.50
$ 5,119.57
5,119.57
Total now due:
5,478.96
Hold Account C:
16,806.35
Current Over 30 Over 60 Over 90
359.39 3730.50 0.00 1389.07
GATES & ASSOCIATES, P.C.
1013 Mumma Road, Suite %100
Lemoyne, PA 17043-1218
(717} 731-9600
Federal I.D. #25-1673750
STATEMENT
Magaro, David W., Estate of
o/o Marie K. McAndrew,
Administratrix
P.O. Bo× 666
Wellsboro, PA 16901
Variety Investments Dissolution
Statement Date July 31, 2001
Period Ending July 31, 2001
Invoice No. 15065
MAGDAV-VARINV
PAYMENT DUE UPON RECEIPT OF STATEMENT.
Ail overdue accounts will be assessed finance charges of i 1/2% per
month.
We now accept the following credit cards for payment: American Express,
Discover, Mastercard & Visa.
Professional Fees:
07/26/01 LRG Telephone call from Doug Smith
regarding promissory note.
Subtotal Professional Fees: $
48.00
Total Current Billing:
$ 48.00
Previous Balance:
5,478.96
$
5,478.96
TOTAL NOW DUE: $ 5,526.96
Page 2
Magaro, David W., Estate of
Variety Investments Dissolution
Hold Account C:
16,957.68
Current Over 30
48.00 0.00
Over 60 Over 90 Over 120
0.00 0.00 5478.96
GATES & ASSOCIATES, P.C.
1013 Mumma Road, Suite #100
Lemoyne, PA 17043-1218
(717) 731-9600
Federal I.D. #25-1673750
INVOICE
Magaro, David W., Estate of
c/o Marie K. McAndrew,
Administratrix
~.O. Box 666
Wellsboro, PA 16901
Variety Investments Dissolution
Invoice Date November 9, 2001
Period Ending October 31, 2001
Invoice No. 16946
PAYMENT DUE UPON RECEIPT OF STATEMENT.
Ail overdue accounts will be assessed finance charges of 1 1/2% per month.
We now accept the following credit cards for payment: A~erican Express,
Discover, Mastercard & Visa.
Professional Fees:
10/03/01
10/09/01
ANP Telephone call
from Doug
Smith
regarding
satisfaction
piece.
ANp Prepared
Mortgage
Satisfaction
for filing
regarding Doug
Smith.
0.20 @ 100.O0/hr 20.00
1.00 @ 100.00/hr 100.00
10/09/01
LRG Telephone call
from Doug
Smith
regarding
satisfaction;
inter-office
conference
with Attorney
Peterlin
regarding
satisfaction
0.50 @ 160.00/hr 80.00
GATES & ASSOCIATES, P.C.
Page 2
Magaro, David W., Estate of
Variety Investments Dissolution
of the Douglas
Smith
Promissory
Note.
10/15/01 ANP
Received copy
of
satisfaction
piece filed
for Doug
Smith.
0.20 @ 100.00/hr 20.00
Subtotal Professional Fees:
$ 220.00
Disbursements:
10/09/01
10/09/01
10/10/01
10/10/01
Long distance charges.
Long distance charges.
Postage.
Recording fees - / Cumberland
County Recorder of Deeds
Subtotal disbursements:
0.13
0.13
2.28
17.50
20.04
Total current billing:
$ 240.04
05/02/00
05/18/00
11/02/00
12/22/00
07/31/01
No. 12754 1,480.32
Prior payments/credits ( 1,007.74) 472.58
No. 13022 916.49
Prior payments/credits ( 0.00) 916.49
No. 13246 3,730.50
Prior payments/credits ( 0.00) 3,730.50
No. 14524 359.39
Prior payments/credits ( 0.00) 359.39
No. 15065 48.00
Prior payments/credits ( 0.00) 48.00
Previous balance: $ 5,526.96
5,526.96
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Variety Investments Dissolution
TOTAL NOW DUE..
Page 3
$ 5,767.00
Hold Account C:
16,965.30
Current Over 30 Over 60 Over 90
240.04 0.00 0.00 5526.96
PLEASE VISIT OUR WEBSITE AT WWW.GATESLAWFIRM.COM
GATES, HALBRUNER & HATCH, P.C.
1013 Mumma Road
Suite #100
Lemoyne, PA 17043-1218
(717) 731-9600
Federal I.D. #30-0000518
INVOICE
Magaro, David W., Estate of
c/o Marie K. McAndrew,
Administratrix
P.O. Box 666
Wellsboro, PA 16901
Variety Investments Dissolution
Invoice Date February 11, 2002
Period Ending January 31, 2002
Invoice No. 17727
PAYMENT DUE UPON RECEIPT OF STATEMENT.
Ail overdue accounts will be assessed finance charges of 1 1/2% per month.
We now accept the following credit cards for payment:: American Express,
Discover, Mastercard & Visa.
Professional Fees:
01/23/02 LRG
Reviewed
correspondence
from IRS
regarding
partnership
income taxes
due for
calendar year
1998.
0.40 @ 160.00/hr 64.00
Disbursements:
01/02/02
01/16/02
01/23/02
01/23/02
01/30/02
01/30/02
Subtotal Professional Fees:
Long distance charges.
Long distance charges.
Long distance charges.
Long distance charges.
Long distance charges.
Long distance charges.
$ 64.00
2.21
2.73
0.39
0.13
0.13
0.52
GATES, HALBRUNER & HATCH, P.C.
Page 2
Magaro, David W., Estate of
Variety Investments Dissolution
Subtotal disbursements:
6.11
Total current billing:
$ 70.11
05/02/00
05/18/00
11/02/00
12/22/00
07/31/01
11/09/01
No. 12754
Prior payments/credits
No. 13022
Prior payments/credits
No. 13246
Prior payments/credits
No. 14524
Prior payments/credits
No. 15065
Prior payments/credits
No. 16946
Prior payments/credits
Previous balance:
1,480.32
1,007.74 472.58
916.49
0.00 916.49
3,730.50
0.00 3,730.50
359.39
0.00 359.39
48.00
0.00 48.00
240.04
0.00' 240.04
$ 5,767.00
$ 5,767.00
TOTAL NOW DUE:
5,837.11
Trust account balance
16,898.95
Current
70.11
Over 30 Over 60 Over 90
0.00 0.00 5767.00
PLEASE VISIT OUR WEBSITE AT WWW.GATESLAWFIRM.COM
GATES & ASSOCIATES, P.C.
1013 Mumma Road
Suite #100
Lemoyne, PA 17043-1218
(717) 731-9600
Magaro, David W., Estate of
c/o Marie K. McAndrew,
Administratrix
P.O. Box 188
Gaines, PA 16921
STATEMENT
Tina M. Mestlin Litigation
Statement Date June 12, 2000
Period Ending May 31, 2000
Reference No. 13245
Professional Fees
05/17/00 MEH
05/18/00 MEH
05/19/00 MEH
05/22/00 M~H
05/23/00 MEH
PAYMENT DUE UPON RECEIPT OF STATEMENT
Telephone call to
Atty. Wineka.
Memo to file.
Telephone call
from Jill Wineka.
Drafted brief in
support of
objections.
Drafted brief in
support of
exceptions.
Correspondence to
court
administrator.
Inter-office
conference with
TLS.
Correspondence to
Atty. Lisa Coyne.
Drafted brief in
opposition to
Mestlin's
exceptions.
Reviewed brief
from Atty.
Wineka. Drafted
reply brief.
0.20 @ 155/hr
2.50 @ 155/hr
2.50 @ 155/hr
1.50 @ 155/hr
2.50 @ 155/hr
31.00
387.50
387.50
232.50
387.50
Page 2
GATES& ASSOCIATES, P.C.
Magaro, David W., Estate of
Tina M. Mestlin Litigation
05/24/00
MEH Drafted brief
opposing
Mestlin's
exceptions.
05/25/00 MEH
Correspondence to
Cumberland County
Court
Administration.
Inter-office
conference with
TLS.
05/30/00 MEH
05/31/00 MEH
Inter-office
conference with
TLS regarding
argument on
exceptions.
Reviewed reply
brief from Atty.
Wineka.
1.00
0.30
0.20
0.40
@ 155/hr 155.00
@ 155/hr 46.50
@ 155/hr 31.00
@ 155/hr 62.00
Subtotal professional fees:
1,720.50
Disbursements
05/25/99
05/18/00
05/19/00
05/19/00
o5/19/oo
05/19/00
05/22/00
05/25/00
05/30/00
CD Mileage - travel to
Cumberland Co. Courthouse
to file documents.
CD Long distance charges.
CD Postage.
CD Postage.
CD Postage.
CD Postage.
CD Postage.
CD Postage.
CD Long distance charges.
Subtotal disbursements:
22.00 7.15
1.00 0.13
3.00 1.65
1.00 0.77
2.00 1.10
3.00 2.31
4.00 1.32
4.00 3.08
1.00 0.13
17.64
Total current billing: 1,738.14
Page 3
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Tina M. Mestlin Litigation
Payments Received
05/25/00 Payment Received -
(#242)
Thank You.
( 2,215.81)
( 2,215.81)
05/18/00
No. 12486
Prior payments/credits
Previous balance:
2,215.81
( 0.00) 2,215.81
2,215.81
0.00
Total now due:
1,738.14
Current
1738.14
Over 30 Over 60 Over 90
0.00 0.00 0..00
Ail overdue accounts will be assessed finance charges of 1 1/2% per month.
WE NOW ACCEPT THE FOLLOWING CREDIT CARDS FOR PAYMENT: AMERICAN EXPRESS,
DISCOVER, VISA & MASTERCARD. PLEASE CALL THE OFFICE FOR DETAILS.
GATES & ASSOCIATES, P.C.
1013 Mumma Road
Suite #100
Lemoyne, PA 17043-1218
(717) 731-9600
Federal I.D. #25-1673750
Magaro, David W., Estate of
c/o Marie K. McAndrew,
Administratrix
P.O~ Box 188
Gaines, PA 16921
STATEMENT
Tina M. Mestlin Litigation
Statement Date February 16, 2001
Period Ending January 31, 2001
MAGDAV-TINMME
Invoice No. 13493
PAYMENT DUE UPON RECEIPT OF STATEMENT.
All overdue accounts will be assessed finance charges of 1 1/2% per
month.
We now accept the following credit cards for payment: ~erican Express,
Discover, Mastercard & Visa.
Professional Fees
01/02/01 MEH
01/02/01 LRG
01/02/01 LRG
01/08/01 MEH
Reviewed order and opinion from
Judges Hoffer and Hess re:
exceptions to initial decision on
First and Partial Account.
Reviewed Order from Orphans'
Court Judges Hoffer and Hess
regarding decision on partial
accounting.
Inter-office conference with
Attorney Halbruner to review and
discuss Orphans' Court Order.
Legal research regarding
appealability of order on partial
account; drafted notice of appeal
and reviewed court rules re:
appeal procedure; correspondence
to Marie McAndrew.
01/09/01 MEH Telephone call from Marie
Magaro, David W., Estate of
Tina M. Mestlin Litigation
McAndrew; reviewed correspondence
from Atty. Jill Wineka; reviewed
recent amendments to appellate
rules.
Ol/lO/01
01/12/01
MEH
MEH
Correspondence to Atty. Jill
Wineka; conference with TLS re:
obtaining docket entry printout
for notice of appeal.
Reviewed docket entry printout
from Orphans' Court Clerk;
prepared Notice of Appeal;
correspondence to Orphans' Court
Clerk.
01/12/01
01/25/01
01/31/01
TLS
Traveled to Cunfoerland County
Register of Wills Office and
obtained certified copy of Estate
docket for Notice of Appeal.
Reviewed correspondence from
Superior Court re: appeal.
MEH Drafted statement of issues
presented on appeal.
Page 2
Subtotal professional fees: $
90.3.00
Costs/Disbursements
01/08/01
01/10/01
01/11/01
01/12/01
01/12/01
01/12/01
01/12/01
01/12/01
01/12/01
01/19/01
Postage.
Postage.
Court Costs - Cumberland Co.
Register of Wills.
Mileage - travel to Cumberland
Co. Courthouse to pick up
certified copy of docket.
Parking.
Postage.
Postage.
Long distance charges.
Court Costs - Cumberland Co.
Register of Wills.
Court Costs - Superior Court of
PA.
0.76
1.02
8.00
7.24
0 · 10
3.85
0.97
0.39
7!5.00
5 !5. O0
Subtotal costs/disbursements $ 152.33
Page 3
Magaro, David W., Estate of
Tina M. Mestlin Litigation
Total Current Billing:
$ 1,055.33
Previous Balance:
1,738.14
1,738.14
TOTAL NOW DUE:
2,793.47
Current Over 30 ,Over 60 Over 90
1055.33 0.00 0.00 1738.14
GATES & ASSOCIATES, P.C.
1013 Mumma Road
Suite #100
Lemoyne, PA 17043-1218
(717) 731-9600
Federal I.D. #25-1673750
STATEMENT
Magaro, David W., Estate of
c/o Marie K. McAndrew,
Administratrix
P.O. Box 188
Gaines, PA 16921
Tina M. Mestlin Litigation
Statement Date April 5, 2001
Period Ending March 31, 2001
Invoice No. 15355
MAGDAV-TINMME
PAYMENT DUE UPON RECEIPT OF STATEMENT.
Ail overdue accounts will be assessed finance charges of 1 1/2% per
month.
We now accept the following credit cards for payment: American Express,
Discover, Mastercard & Visa.
Professional Fees
02/01/01 MEH
02/02/01 MEH
02/07/01 MEH
02/27/01 MEH
03/01/01 MEH
03/09/01 MEH
Telephone call to Superior Court
Prothonotary; correspondence to
Reviewed correspondence from
Superior Court; prepared civil
docketing statement for appeal.
Prepared Superior Court docketing
statement and proof of service;
correspondence to Superior Court.
Drafted Designation of Contents
of Reproduced Record and
Statement of Issues Presented on
Appeal; began preparing
Reproduced Record and began
araz=~ng Superior Cour~ Brief.
Correspondence to Superior Court.
Reviewed correspondence and
Magaro, David W., Estate of
Tina M. Mestlin Litigation
counter-designation of reproduced
record contents from Atty. Jill
Wineka; drafted reproduced
record.
03/26/01 MEH
Prepared Reproduced Record; legal
research; drafted Superior Court
Brief.
03/27/01 MEH
03/28/01
03/29/01
Prepared Reproduced Record and
instructed JMA re: duplication
and binding.
~fEH Drafted Superior Court brief.
M~H
Drafted, reviewed and revised
brief; conference with JMA re:
duplication and binding of brief.
Page 2
Subtotal professional fees: $ 3,053.50
Costs/Disbursements
02/01/01 Postage.
Subtotal costs/disbursements
L.36
$ :1.36
Total Current Billing:
$ 3,054.86
Previous Balance:
2,792).47
$ 2,793.47
TOTAL NOW DUE:
5,848.33
Current
3054.86
Over 30
1055.33
Over 60 Over 90
0.00 1738.14
GATES & ASSOCIATES, P.C.
1013 Mumma Road, Suite #100
Lemoyne, PA 17043-1218
(717) 731-9600
Federal I.D. #25-1673750
STATEMENT
Magaro, David W., Estate of
c/o Marie K. McAndrew,
Administratrix
D.O~ Box 666
Wellsboro, PA 16901
Tina M. Mestlin Litigation
Statement Date May 4, 2001
Period Ending April 30, 2001
Invoice No. 15993
MAGDAV-TINFAHE
PAYMENT DUE UPON RECEIPT OF STATEMENT.
Ail overdue accounts will be assessed finance charges of 1 1/2% per
month.
We now accept the following credit cards for payment: American Express,
Discover, Mastercard & Visa.
Professional Fees:
04/02/01 MEH
Filed brief and reproduced record
at Superior Court Prothonotary;
correspondence to Atty. Jill
Wineka.
04/04/01 MEM
04/12/01
04/25/01
Reviewed notice from Superior
Court re: argument on appeal;
correspondence to Superior Court
Prothonotary.
MEH Telephone call from Marie Magaro.
MEH Reviewed correspondence from
Atty. Michael Bangs and Atty.
Lisa Coyne.
Subtotal Professional Fees: $ 186.00
Page 2
Magaro, David W., Estate of
Tina M. Mestlin Litigation
Costs/Disbursements:
04/02/01
04/06/01
Postage - brief. / U.S. Postal 21.01
Service
Photocopying brief. / Gancom 419.22
Subtotal Costs/Disbursements: $ 440.23
Total Current Billing:
$ 626.23
Previous Balance:
5,848.33
$ 5,848.33
TOTAL NOW DUE: $
6,474.56
Current Over 30 Over 60 Over 90 Over 120
3681.09 0.00 1055.33 0.00 1738.14
GATES & ASSOCIATES, P.C.
1013 Mumma Road, Suite #100
Lemoyne, PA 17043-1218
(717) 731-9600
Federal I.D. #25-1673750
STATEMENT
Magaro, David W., Estate of
c/o Marie K. McAndrew,
Administratrix
P.O. Box 666
Wellsboro, PA 16901
Tina M. Mestlin Litigation
Statement Date June 8, 2001
Period Ending May 31, 2001
Invoice No. 16217
MAGDAV-TINMME
PAYMENT DUE UPON RECEIPT OF STATEMENT.
All overdue accounts will be assessed finance charges of 1 1/2% per
month.
We now accept the following credit cards for payment: American Express,
Discover, Mastercard & Visa.
Professional Fees:
05/09/01 MEH
Reviewed correspondence and brief
from Atty. Jill Wineka;
correspondence to Marie Magaro.
Subtotal Professional Fees: $
201.50
Costs/Disbursements:
05/09/01 Postage.
Subtotal Costs/Disbursements: $
1.60
1.60
Total Current Billing:
203.10
Previous Balance:
6,474.56
$
6,474.56
Page 2
Magaro, David W., Estate of
Tina M. Mestlin Litigation
TOTAL NOW DUE: $ 6,677.66
Current Over 30 Over 60 Over 90 Over 120
203.10 626.23 3054.86 1055.33 1738.14
GATES & ASSOCIATES, P.C.
1013 Mumma Road, Suite #100
Lemoyne, PA 17043-1218
(717) 731-9600
Federal I.D. #25-1673750
STATEMENT
Magaro, David W., Estate of
c/o Marie K. McAndrew,
Administratrix
P=O. Box 666
Wellsboro, PA 16901
Tina M. Mestlin Litigation
Statement Date July 31, 2001
Period Ending July 31, 2001
Invoice No. 16469
MAGDAV-TINMME
PAYMENT DUE UPON RECEIPT OF STATEMENT.
All overdue accounts will be assessed finance charges of 1 1/2% per
month.
We now accept the following credit cards for payment: American Express,
Discover, Mastercard & Visa.
Professional Fees:
07/31/01 MEH
Reviewed notice from Superior
Court re: argument date; memo to
file re: same; correspondence to
Marie Magaro.
Subtotal Professional Fees: $
46.50
Total Current Billing:
$ 46.50
Previous Balance:
6,677.66
$
6,677.66
TOTAL NOW DUE: $ 6,724.16
Page 2
Magaro, David W., Estate of
Tina M. Mestlin Litigation
Current Over 30 Over 60 ¢~er 90 Over 120
46.50 203.10 626.23 3054.86 2793.47
GATES & ASSOCIATES, P.C.
1013 Mumma Road, Suite %100
Lemoyne, PA 17043-1218
(717) 731-9600
Federal I.D. #25-1673750
INVOICE
Magaro, David W., Estate of
c/o Marie K. McAndrew,
Administratrix
P~O~ Box 666
Wellsboro, PA 16901
Tina M. Mestlin Litigation
Invoice Date November 8, 2001
Period Ending October 31, 2001
Invoice No. 16945
PAYMENT DUE UPON RECEIPT OF STATEMENT.
Ail overdue accounts will be assessed finance charges of 1 1/2% per month.
We now accept the following credit cards for payment: American Express,
Discover, Mastercard & Visa.
Professional Fees:
10/16/01 MEN Reviewed 4.50 @ 155.00/hr 697.50
briefs,
updated legal
research and
prepared for
oral argument
on appeal to
Superior
Court;
telephone call
from Marie
Magaro.
10/17/01 MEN Prepared for 2.00 @ 155.00/hr 310.00
and presented
oral argument
at Superior
Court.
Subtotal Professional Fees: $ 1,007.50
GATES & ASSOCIATES, P.C.
Page 2
Magaro, David W., Estate of
Tina M. Mestlin Litigation
Disbursements:
10/05/01
Court Costs - / Supeme Court of 10.00
Pennsylvania
Subtotal disbursements: $ 10.00
Total current billing:
$ 1,017.50
06/12/00
02/16/01
04/05/01
05/04/01
06/08/01
07/31/01
No. 13245
Prior payments/credits
No. 13493
Prior payments/credits
No. 15355
Prior payments/credits
No. 15993
Prior payments/credits
No. 16217
Prior payments/credits
No. 16469
Prior payments/credits
Previous balance:
1,738.14
0.00) 1,738.14
1,055.33
0.00) 1,055.33
3,054.86
0.00) 3,054.86
626.23
0.00) 626.23
203.10
0.00) 203.10
46.50
0.00) 46.50
$ 6,724.16
6,724.16
TOTAL NOW DUE:
7,741.66
Current Over 30 Over 60 Over 90
1017.50 0.00 0.00 6724.16
PLEASE VISIT OUR WEBSITE AT WWW.GATESLAWFIRM.COM
GATES, HALBRUNER & HATCH, P.C.
1013 Mumma Road
Suite %100
Lemoyne, PA 17043-1218
(717) 731-9600
Federal I.D. %30-0000518
INVOICE
Magaro, David W., Estate of
c/o Marie K. McAndrew,
Administratrix
P.O. Box 666
Wellsboro, PA 16901
Tina M. Mestlin Litigation
Invoice Date December 31, 2001
Period Ending December 31, 2001
Invoice No. 17542
PAYMENT DUE UPON RECEIPT OF STATEMENT.
Ail overdue accounts will be assessed finance charges of 1 1/2% per month.
We now accept the following credit cards for payment:: American Express,
Discover, Mastercard & Visa.
Professional Fees:
12/12/01 MEH Reviewed 0.20 @ 155.00/hr 31.00
opinion and
order from
Superior
Court.
12/14/01 MEH Legal research 0.80 @ 155.00/hr 124.00
regarding
motion for
reconsideratio
n; conference
with LRG;
correspondence
to Marie
Magaro.
12/17/01
MEH Telephone call
from Marie
Magaro.
0.30 @ 155.00/hr 46.50
Subtotal Professional Fees: $ 201.50
Page 2
GATES, HALBRUNER & HATCH, P.C.
Magaro, David W., Estate of
Tina M. Mestlin Litigation
Disbursements:
12/14/01
12/17/01
Postage.
Long distance charges.
Subtotal disbursements:
0.57
0.26
$ 0.83
Total current billing:
$ 202.33
06/12/00
02/16/01
04/05/01
05/04/01
06/08/01
07/31/01
11/08/01
No. 13245
Prior payments/credits
No. 13493
Prior payments/credits
No. 15355
Prior payments/credits
No. 15993
Prior payments/credits
No. 16217
Prior payments/credits
No. 16469
Prior payments/credits
No. 16945
Prior payments/credits
Previous balance:
1,738.14
0.00 1,738.14
1,055.33
0.00 1,055.33
3,054.86
0.00 3,054.86
626.23
0.00 626.23
203.10
0.00 203.10
46.50
0.00 46.50
1,017.50
0.00' 1,017.50
$ 7,741.66
$ 7,741.66
TOTAL NOW DUE:
7,943.99
Current Over 30 Over 60 Over 90
202.33 1017.50 0.00 6724.16
PLEASE VISIT OUR WEBSITE AT WWW.GATESLAWFIRM.COM
GATES, HALBRUNER & HATCH, P.C.
1013 Mumma Road
Suite %100
Lemoyne, PA 17043-1218
(717) 731-9600
Federal I.D. #30-0000518
INVOICE
Magaro, David W., Estate of
c/o Marie K. McAndrew,
Adminis~t~i×
P.O. Box 666
Wellsboro, PA 16901
Tina M. Mestlin Litigation
Invoice Date February 11, 2002
Period Ending January 31, 2002
Invoice No. 18227
PAYMENT DUE UPON RECEIPT OF STATEMENT.
Ail overdue accounts will be assessed finance charges of 1 1/2% per month.
We now accept the following credit cards for payment: American Express,
Discover, Mastercard & Visa.
Professional Fees:
01/19/02 MEN Reviewed file 0.70 @ 155.00/hr 108.50
re: First and
Partial
Accounting in
order to
respond to
title
objection.
01/21/02 LRG Reviewed file; 1.50 @ 160.00/hr 240.00
reviewed
Orphans' Court
documents
related to
Stumpstown
Road
distribution
and partial
accounting;
inter-office
conference
with Attorney
Halbruner
regarding
GATES, HALBRUNER & HATCH, P.C.
Page 2
Magaro, David W., Estate of
Tina M. Mestlin Litigation
accounting;
telephone
conference
with Attorney
David Getz
regarding his
title
objections
involving the
estate
distribution.
01/21/02
01/21/02
MEH Conference
with LRG to
review title
objection re:
objections to
First and
Partial
Account;
telephone call
to Atty. David
Getz re: same;
prepared
documents for
review by
Atty. Getz;
correspondence
to Atty. Getz.
LRG Reviewed
correspondence
and related
documents by
Attorney
Halbruner to
Attorney David
Getz.
01/21/02
LRG Reviewed
correspondence
to Attorney
Getz; reviewed
numerous court
documents
related to the
distribution
and sale of
Stumpstown
Road property.
2.60 @ 155.00/hr 403.00
0.50 @ 160.00/hr 80.00
0.50 @ 160.00/hr 80.00
GATES, HALBRUNER & HATCH, P.C.
Page 3
Magaro, David W., Estate of
Tina M. Mestlin Litigation
01/25/02 MEH
Conference
with LRG re:
resolving
title
objections to
pending
litigation
over First and
Partial
Account;
reviewed file;
correspondence
to Atty. David
Getz itemizing
sums which are
to be
reimbursed to
estate;
conference
with LnG after
return from
settlement;
telephone call
to Atty. Jill
Wineka.
01/25/02
01/28/02
LnG Preparation of
calculations
for various
reimbursements
due to Tina
Mestlin's
objections to
Partial
Account which
impair
distribution
of Stumpstown
Road property.
MEH Reviewed
interim
Orphans' Court
opinion;
conference
with LnG re:
resolving
title
objections
concerning
account
2.50 @ 155.00/hr 387.50
0.80 @ 160.00/hr 128.00
1.50 @ 155.00/hr 232.50
GATES, HALBRUNER & HATCH, P.C.
Page 4
Magaro, David W., Estate of
Tina M. Mestlin Litigation
litigation;
legal research
re:
administrator'
~ power to
distribute
real property
prior to
account
confirmation;
reviewed
correspondence
to Atty. David
Getz.
01/28/02
LRG Preparation of
revised
Federal Estate
Tax
calculations
based on Tina
Mestlin's
possible
claims under
her
Objections;
revised
calculations
on
Pennsylvania
inheritance
tax;
preparation of
corresondence
to David Getz
explaining
possible tax
increases and
escrow of
funds.
01/29/02
LRG Tax research
regarding IRS
Estate Tax
Closing
letters and
re-opening
federal estate
tax audits by
IRS after
issuance of
2.00 @ 160.00/hr 320.00
0.50 @ 160.00/hr 80.00
GATES, HALBRUNER & HATCH, P.C.
Page 5
Magaro, David W., Estate of
Tina M. Mestlin Litigation
Closing
letter.
Subtotal Professional Fees:
$ 2,059.50
Total current billing:
$ 2,059.50
06/12/00
02/16/01
04/05/01
05/04/01
06/08/01
07/31/01
11/08/01
12/31/01
No. 13245
Prior payments/credits
No. 13493
Prior payments/credits
No. 15355
Prior payments/credits
No. 15993
Prior payments/credits
No. 16217
Prior payments/credits
No. 16469
Prior payments/credits
No. 16945
Prior payments/credits
No. 17542
Prior payments/credits
Previous balance:
1,738.14
0.00 1,738.14
1,055.33
0.00 1,055.33
3,054.86
0.00 3,054.86
626.23
0.00 626.23
203.10
0.00 203.10
46.50
0.00 48.50
1,017.50
0.00 1,017.50
202.33
0.00 202.33
$ 7,943.99
$ 7,943.99
TOTAL NOW DUE:
10,003.49
Current Over 30 Over 60 Over 90
2059.50 202.33 0.00 7741.66
PLEASE VISIT OUR WEBSITE AT WWW.GATESLAWFIRM.COM
Gates, Halbruner & Hatch, P.C.
1013 Murara Road
Suke # 100
Lermyne, PA 17043
(717) 731-9600
Federal I.D. #03-0379998
INVOICE
Magam, David W., Estate of
o/o Marie K. MeAndrew, Administratrkx
P.O. Box666
Weilst~oro, PA 16901
Tina M. Mestlin Litigation
Invoice Date May 6, 2002
Period Ending April 30, 2002
Invoice No. 20101
PAYMENT DUE UPON RECEIPT OF STATEMElxlT
All overdue accounts will be assessed finance charges of 1.5% per rvonth.
We now accept the follow~g credit cards for payn-ent: An~rican Express, Discover, Mastercard & Visa.
Professional Fees
4/15/2002 MEH
REVIEWED RECENT SUPERIOR COURT DECISION RE:
APPEALABILITY OF ESTATE ADMINISTRATION AND
ACCOUNTING ISSUES.
0.20 ~ 155.00/hr 31.00
Sub-totalFees: 31.00
Total Current l~fllJng: 31.00
t~vious Balance Due: 10,003.49
Total NowDue: 10,034.49
Current Over 30 Over 60 Over 90
31.00 0.00 2,059.50 7,943.99
PLEASESEND ALLPAYIVgI~ITS ANDCORRE~PONDI/qCETOOURLI1VIOYNEADDRI~$. V~ITOL~WI~$1TEAT
WWW. GATES LAWFIRIVICOM
CERTIFICATE OF SERVICE
I, Cory J. Snook, Esquire, of the law finn of Gates, Haibnmer & Hatch, P.C., hereby certify
that I served a true and correct copy of the foregoing document on this date by first-class U.S. mail,
postage prepaid, to the following:
Ronald M. Katzman, Esquire
Goldberg, Katzman & Shipman, P.C.
320 Market Street, Strawberry Square
P.O. Box 1268
Harrisburg, PA 17108-1268
(Attorney for Plaintiff)
Col~. S~l~5~)k, Esqul~"re
Supreme Court I.D. #85734
1013 Mumma Road, Suite 100
Lemoyne, PA 17043
(717) 731-9600
(Attorney fi~r Defendants)
Date: July 7, 2003
MARIE K. MAGARO, administatrix c.t.a.: IN THE COURT OF COMMON PLEAS OF
of the Estate of David W. Magaro, : CUMBERLAND COUNTY, PENNSYLVANIA
deceased,
PLAINTIFF
LOWELL GATES and GATES,
HALBRUNER & HATCH, P.C.,
DEFENDANTS
: 03-2979 EQUITY TERM
AND NOW, this
ORDER OF COURT
~ .day of July, 2003, after review of the petition
for a preliminary injunction and the answer filed in response to the Rule to show cause
issued against defendants, a hearing shall be conducted in Courtroom Number 2,
Cumberland County Courthouse, Carlisle, Pennsylvania at 1:30 p.m., Wednesday, July
23,2003.
Ronald M. Katzman, Esquire
For Plaintiff
Cory J. Snook, Esquire
For Defendants
Edgar B. Bayley,'-J'~. /
:sal
03 JUL ~.~ ~,i~ '¥ ~
MARIE IC MAGARO, Administratrix,
c.t.a, of the Estate of David W. Magaro,
Deceased,
Plaintiff
VS.
LOWELL GATES and GATES,
HALBRUNER & HATCH, P.C.,
Defendants
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY,
PENNSYLVANIA
ORPHANS COURT DIVISION
(No. 21-95-844)
CIVIL ACTION - EQUITY
NO. 03-2979 EQUITY
NOTICE TO PLEAD
TO: Marie lC Magaro, Administratrix, c.t.a, of the Estate of David W. Magaro, Deceased
You are hereby notified to file a written response to the enclosed Answer with New
Matter and Counterclaim within twenty (20) days from service hereof or a judgment may be
entered against you.
GATES, HALBRUNER & HATCH, P.C.
Respectfully submitted,
Supreme Court I.D. #85734
1013 Mumma Road, Suite 100
Lemoyne, PA 17043
(717) 731-9600
(Attorney for Defendants)
Date: July 16, 2003
MARIE K. MAGARO, Administratrlx,
c.t.a, of the Estate of David W. Magaro,
Deceased,
Plaintiff
VS.
LOWELL GATES and GATES,
HALBRUNER & HATCH, P.C.,
Defendants
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY,
PENNSYLVANIA
ORPHANS COURT DIVISION
(No. 21-95-844)
CIVIL ACTION - EQUITY
NO. 03-2979 EQUITY
ANSWER WITH NEW MATTER AND COUNTERCLAIM
AND NOW, come Defendants, Lowell R. Gates, Esq. and Gates, Halbruner & Hatch, P.C.,
by and through their undersigned counsel, and respectfully set forth this Answer to Plaintiff's
Complaint:
ANSWER
1. After reasonable investigation, Defendants are without knowledge or information
sufficient to form a belief as to the truth of the matter averred, and strict proof thereof
is demanded.
2. Admitted.
3. Admitted.
4. Admitted.
5. Admitted.
6. Denied as stated. Plaintiffretained the legal services of Lowell R. Gates, P.C. on or
about December 1, 1995. Lowell R. Gates, P.C. was subsequently renamed Gates &
11.
12.
13.
Associates, P.C. Gates, Halbruner & Hatch, P.C. was formed as a new professional
corporation on December 21, 2001.
Admitted.
Admitted in part, and denied in part. It is admitted that the estate administration is
not yet completed. Defendants deny the implication that the status of the estate is
their fault. This estate is inextricably intertwined with the estate of David W.
Magaro's father, William G. Magaro, which was opened in 1990, and which remains
the subject of litigation and is still incomplete after thirteen (13) years. By way of
further answer, the Estate of David W. Magaro has been the subject of numerous
litigation matters which have been resolved by Defendants in favor of Plaintiff.
Admitted.
Denied. From Defendants' perspective, the relationship between Magaro and
Defendants was not strained until Magaro initiated her lawsuit against Defendants
in January 2003.
Admitted.
Admitted in part, and denied in part. It is admitted that Plaintiff and Defendants have
had little communication for the time period stated. Defendants deny the implication
that the absence of communication is their fault. The absence of communication is
due to the litigation by Plaintiff referenced in Paragraph 11 of Plaintiff's Complaint.
Denied as stated. The letters referenced by Plaintiff are documents which speak for
-2-
themselves. Furthermore, Plaintiff was previously provided with copies of the
requested documents and information when the tax returns were filed.
14. Denied as stated. Plaintiff was previously provided with copies of the requested
documents and information when they were filed.
15. After reasonable investigation, Defendants are without knowledge or information
sufficient to form a belief as to the troth of the matter averred, and strict proof thereof
is demanded.
16. After reasonable investigation, Defendants are without knowledge or information
sufficient to form a belief as to the troth of the matter averred, and strict proof thereof
is demanded. To the extent that any Stares Report was not timely filed, the fights of
Plaintiff and other parties interested in the estate were not prejudiced.
17. Denied as stated. The letter referenced by Plaintiff is a document which speaks for
itself.
18. Denied as stated. The letter referenced by Plaintiff is a document which speaks for
itself.
19. Denied as stated. The letter referenced by Plaintiff is a document which speaks for
itself. By way of further answer, Defendants hereby assert their right to an attorneys'
retaining lien against the files currently in Defendants' possession.
20. Denied. Throughout the course of the attorney-client relationship between Plaintiff
and Defendants, Plaintiff was provided with timely, itemized and periodic billing
-3-
21.
22.
statements describing the services provided and expenses incurred. In addition,
Plaintiffreceived a copy of the written fee agreement at the inception of the attorney-
client relationship. However, a true and correct copy of the fee letter and agreement
between Plaintiff and Lowell R. Gates, P.C. is attached hereto and incorporated by
reference as Exhibit A. In addition, a complete and itemized list of outstanding and
unpaid legal services provided and the fees charged therefore, plus expenses incurred
by Defendants, is attached hereto and incorporated by reference as Exhibit B. In
addition to the outstanding legal fees and expenses related to the Estate of David W.
Magaro, Plaintiff personally owes an outstanding total of $14,191.26, to date, for
services rendered and expenses incurred by Defendants in Plaintiffs personal
matters.
Denied as stated. The letter referenced by Plaiutiffis a document which speaks for
itself.
Denied. The bills are not unsubstantiated because throughout the course of the
attorney-client relationship between Plaintiffand Defendants, Plaintiffwas provided
with timely, itemized and periodic billing statements evidencing the services
provided and expenses incurred by Defendants. Defendants are entitled to payment
for legal services rendered, and Defendants are entitled to enforce a retaining lien
against the estate file until their outstanding invoices have been paid. Defendants
should not be compelled to walt for a final account since it will not be filed on this
estate for quite some time due to pending litigation with the William Magaro estate
and other third parties. Further, Defendants are unable to prepare a Second and
Partial Account and Proposed Distribution of the estate due to the breakdown in
communication between Plaintiff and Defendants and because Plaintiff has sole
possession of the checking account, investment account and other information
needed to prepare such an account.
23. Paragraph 23 is a conclusion of law to which no response is required. To the extent
a response is required, Plaintiffhas received from Defendants, throughout the course
of the attorney-client relationship, copies of estate correspondence, tax returns and
other documents, which should enable her to continue with the estate administration.
24. Paragraph 24 is a conclusion of law to which no response is required. To the extent
a response is required, Plaintiff has received from Defendants, throughout the course
of the attorney-client relationship, copies of estate correspondence, tax returns and
other documents, which should enable her to continue with the estate administration.
WItEREFORE Defendants respectfully request that the Court deny Plaintiff's Motion for
Preliminary Injunction, along with all other relief requested by Plaintiff.
NEW MATTER
25. Paragraphs 1 through 24 are hereby incorporated by reference as though more fully
set forth herein.
26. Plaintiff consented to the legal fees charged in that she signed the fee agreement
-5-
referenced above and attached hereto as Exhibit A, and made periodic payments
throughout the course of the attorney-client relationship between Plaintiff and
Defendants.
27. Plaintiff established a pattern of making lump sum payments on her legal fees every
few months.
28. Plaintiff last made substantial payments on her legal fee bills in May of 2000.
29. Because of the nature of Plaintiffs payment history, Defendants did not become
concerned about Plaintiff's non-payment of legal fees until late in the year 2000 and
early 2001.
30. Nevertheless, and in reliance on Plaintiff's prior course of conduct, Defendants
continued to perform legal work for the Plaintiff until early in the year 2003.
31. In Defendants opinion, the relationship between Plaintiff and Defendants did not
break down until Plaintiff filed a lawsuit against Defendants in January, 2003.
32. Defendants had regular contact with Plaintiffup until the time Plaintiff initiated her
lawsuit.
33. By letter dated June 10, 2003, Defendants notified Plaintiff's new counsel of the
various matters involving the estate and the outstanding fees owed on each matter.
A tree and correct copy of that letter is attached hereto and incorporated by reference
as Exhibit C.
34. Plaintiff was provided with periodic statements of legal services performed for each
-6-
matter involving the Estate of David W. Magaro throughout the course of the
representation.
35. Plaintiff was provided with copies of all relevant filings, documents and
correspondence for the Estate of David W. Magaro when same were produced.
36. Defendants are justified in retaining the file and documents requested by Plaintiff
until she pays her legal fees in full.
37. The Estate of David W. Magaro is extremely complex, and is the subject of much
litigation and controversy.
38. The Estate of David W. Magaro will not be completed for quite some time, no matter
who the attorney of record is for the estate.
39. Defendants would be unavoidable harmed if forced to wait for a final acoounting
before receiving payment for their attorneys' fees.
40. Defendants would be unavoidably harmed if forced to relinquish the documents and
file requested by Plaintiff without first obtaining payment for the legal services
performed by Defendants.
WHEREFORE Defendants respectfully request that the Court deny Plaintiff's Motion for
Preliminary Injunction, along with all other relief requested by Plaintiff.
-7-
COUNTERCLAIM
COUNT I.
ATTORNEYS' RETAINING LIEN
41. Paragraphs 1 through 40 are hereby incorporated by reference as though more fully
set forth herein.
42. Plaintiff, as administratrix, c.t.a., engaged Defendants to perform numerous and
various legal services as evidenced by the fee letter hereby incorporated by reference
as Exhibit A.
43. Plaintiff paid her legal fees through numerous probate and estate litigation matters
for approximately the first five (5) years of the attorney - client relationship.
44. Defendants continued to perform legal services for Plaintiff in reliance on Plaintiff's
prior course of conduct, as evidenced by the billing statements attached hereto and
incorporated by reference as Exhibit B.
45. Plaintiff has not paid for the legal services in the amount of $28,696.26, as outlined
in Exhibit B.
46. Plaintiff discharged Defendants as attorneys for the Estate of David W. Magaro by
letter dated May 28, 2003.
47. Plaintiff, by and through her new counsel, Goldberg, Katzman and Shipman,
requested certain documents concerning the Estate of David W. Magaro.
48. Defendants hereby assert their right to retain the documents requested, through an
attorney's retaining lien, until their legal fees are paid in full as evidenced by the
statements in Exhibit B.
49. Due to the numerous litigation matters and other controversies and outstanding issues
involved in the administration of the estate of David W. Magaro, the file in the
possession of Defendants is quite voluminous.
50. Defendants will have to spend numerous hours and incur substantial costs in
preparing the file for transfer to Plaintiff's new counsel.
WHEREFORE, Defendants respectfully request that the Court order Plaintiff to tender
payment for the legal services performed by Defendants, along with the costs and fees required to
transfer the file, as well as any and all other relief which the Court deems appropriate.
COUNT II.
BREACH OF CONTRACT
51. Paragraphs 1 through 50 are hereby incorporated by reference as though more fully
set forth herein.
52. Plaintiff signed a fee contract with Defendant on or about December 1, 1995, wherein
Plaintiff agreed to terms and conditions set forth therein. A tree and correct copy of
the fee agreement, dated November 29, 1995, is attached hereto and incorporated by
reference as Exhibit A.
53. Plaintiff fulfilled her obligations under the contract for approximately four and one-
half (4 ½) years.
-9-
54. Plaintiff has a duty to continue fulfilling her obligations under the contract.
55. Plalntiffhas a duty to pay for the legal services performed on behalf of the Estate of
David W. Magaro.
56. Plaintiffhas not paid for legal services provided to the estate since the estate's last
payment in May, 2000.
57. Plaintiff, as administratrix, c.t.a, of the Estate of David W. Magaro, has incurred
substantial and unpaid legal fees in the amount of $28,696.26 on behalf of the estate.
Said outstanding fees are set forth in Exhibit B, incorporated herein and made an
integral part hereof.
58. Based on the Federal Estate Tax Return, the Estate of David W. Magaro was valued
at approximately $3.0 Million.
59. In addition, based on the successful outcome of several litigation matters prosecuted
by Defendants, the Estate's value was increased to an amount in excess of $3.5
Million.
60. Plaintiff has breached the fee agreement by refusing to pay for the legal fees incurred
on behalf of the estate.
61. Defendants would be irreparably harmed if payment is not made.
WltEREFORE, Defendants respectfully request that the Court order Plaintiff to tender
payment for the legal services performed by Defendants, along with the costs and fees required to
transfer the file, as well as any and all other relief which the Court deems appropriate.
-10-
WHEREFORE, Defendants respectfully request that the Court order Plaintiff to tender
payment for the legal services performed by Defendants, along with the costs and fees required to
transfer the file, as well as any and all other relief which the Court deems appropriate.
COUNT IV.
OUANTUM MERUIT
70. Paragraphs 1 through 69 are hereby incorporated by reference as though more fully
set forth herein.
71. Defendants performed legal services for Plaintiff as more fully set forth herein and
as evidenced by the itemized statements attached hereto as Exhibit B.
72. Plaintiff wrongfully secured or passively received a benefit from the services
performed by Defendants.
73. Based on the Federal Estate Tax Return, the Estate of David W. Magaro was valued
at approximately $3.0 Million.
74. In addition, based on the successful outcome of several litigation matters prosecuted
by Defendants, the Estate's value was increased to an amount in excess of $3.5
Million.
75. Plaintiff paid her legal fees through numerous probate and estate litigation matters
for approximately the first five (5) years of the attorney - client relationship.
76. Plaintiff has not paid for the services provided by Defendants since approximately
May, 2000.
-12-
R -GATES, v.c.
LOWELL R. GATES
MARK E. HALBRUNER
~ N. 12TH STREET, SUITE
LEMOYNE. PA 17043
{717) 731-9600
FAX (717) 731-9627
November 29, 1995
Marie K. Magaro
354 stumpstown Road
Mechanicsburg, PA 17055
RE: Estate of David W. Magaro
Estate Administration
Dear Marie:
In accordance with our meeting on November 29, 1995, I am
writing to confirm your agreement to retain the services of Lowell
R. Gates, P.C. in order to administer the estate of David W.
Magaro.
The following is a general listing of the various tasks and
responsibilities involved in the estate administration process:
1. As Administratrix, C.T.A. of the estate, it is
your responsibility to gather the assets and pay all
debts, liabilities, and taxes of the estate. Assets
include those which the decedent owned individually or in
joint names with another individual. Assets also include
items such as life insurance, annuities, pension fund
accounts and IRA's. Debts include mortgages, personal
loans, credit cards, and utility bills. Pennsylvania
inheritance and/or Federal estate taxes are due within
nine (9) months of the date of death. We anticipate that
this timetable will be met.
2. We will prepare the necessary advertisement of
your appointment as Administratrix, C.T.A. of the estate
in accordance with the law in the Patriot News and the
Cumberland Law Journal.
3. Within three (3) months after grant of letters,
the personal representative or the estate's attorney must
send a written notice to all beneficiaries and intestate
heirs notifying them of the probate of the estate and
giving a description of the beneficiary's interest in the
estate, within ten (10) days after giving the notice,
the personal representative or the estate's attorney must
Marie Magaro
Page 2
November 29, 1995
file with the Register of Wills office a Certification
verifying compliance with the notice recf,~ir~-aents of Rule
5.6.
4. An Inventory of assets is required to be filed
within nine (9) months of the date of death, or sooner if
requested by an interested party of the estate. Also, a
report of the status of the estate administration is
required to be filed with the Register of Wills within
nine (9) months of the date of death, and annually
thereafter if the estate administration continues beyOnd
nine (9) months and a final status report at the
conclusion of the estate.
5. You should open an estate checking and/or
savings account(s). This will enable the estate to keep
track of income and expenses, and will simplify the
process of preparing the tax returns and court
accountings. As Administratrix, C.T.A., you are
accountable for the assets, income and expenses of the
estate. Separate estate checking and/or savings accounts
will assist in yours and our record keeping. You will
manage the estate accounts and will receive the
statements of account. You should be the only person
authorized to sign and issue checks.
6. We will apply for the Federal Tax
Identification Number required for the estate.
7. You will reCeive the personal representative's
commission to which you are entitled and which will be
approximately five (5%) percent of the gross probate
value of the estate, or a minimum flat fee to be
determined, unless you decide in advance to waive the
commi s s ion.
8. The Pennsylvania Department of Revenue allows
a five (5%) percent discount toward the estate's
Pennsylvania inheritance tax liability on any amount paid
within three (3) months of death. We will decide closer
to that time whether it is appropriate to take the
discount. However, assuming funds are available, it is
usually prudent to pre-pay the Pennsylvania inheritance
tax and obtain the discount.
Marie Magaro
Page 3
November 29, 1995
9. As soon as the values for the estate assets and
the amount of all deductions, expenses and claims against
the estate are obtained (but no longer than nine (9)
months), the Pennsylvania Inheritance Tax Return and the
Federal Estate Tax Return can be prepared and filed with
the Pennsylvania Department of Revenue and the Internal
Revenue Service, respectively. Once the returns are
filed, the review process by the Department and the IRS
usually takes ninety (90) days.
10. In determining our fee, we consider a variety
of factors. These include the difficulty of the
administration, the amount of time involved, the
character of services rendered, the value of decedent's
real and personal property, and the responsibility
incurred. The Pennsylvania Code of Professional
Responsibility requires that we discuss our fees at the
commencement of representation. All consultation is on
a totally confidential basis. You will receive from our
firm periodic statements, usually monthly, detailing
services rendered since the last billing period, plus
costs and fees which are advanced on your behalf, such as
filing fees, extensive copying, long distance telephone
calls, express mail fees, and FAX costs. Daily time
records are prepared by each professional for each
client. My current hourly rate is $125.00, Mark E.
Halbruner's hourly rate is $100.00, and paralegal
services are billed at $60.00 per hour. It is impossible
to determine in advance the exact amount of time that we
will incur on behalf of the estate. We will keep you
informed of time we spend and will provide descriptions
on our statements of activities undertaken. Hourly rates
are usually reviewed annually on or about January 1st of
each year. If a formal accounting of the estate is
required or requested, necessarily our fees would be
subject to approval by the Orphans' Court.
11. We will keep you informed as to the status of
the estate administration. We will also send you copies
of important correspondence and other documents.
We appreciate the opportunity to serve as the legal
_ = ~ ~. enjoyed talking with y~u ~
representative of the _s_at_ I ....
November 29th and look forward to working with you on the
Marie Magaro
Page 4
November 29, 1995
administration of your late husband' s estate. If the fee
z~pu~bl~lu~== that we have
arrangement and other duties a~-~d ...... ~' '" ' =: --
outlined in this letter are acceptable to you, we would ask that
you date and countersign the second enclosed copy of this letter
and return it to us to evidence your approva~.-thereof. In the
meantime, if there are any questions, please/e~el free to contact
~ Since~ly~'
///L/well R. Gates
/
LRG: sln
Enclosure
I hereby agree to
representation set forth in
, 1995
the duties, responsibilities,
the foregoing letter.
and
Marie Magaro, '
Administratrix, C.T.A.
EXHIBIT "B"
Magaro, David W., Estate of
c/c Marie K. McAndrsw,
AdminLstratrix
P.O. Box 188
Gaines, PA 16921
Estate Administration
GATES & ASSOCIATES, P.C.
1013 Mumma Road
Suite #100
Lemoyne, PA 17043-1218
(717) 731-9600
Federal I.D. #25-1673750
STATEMENT
Statement Date November 2, 2000
Period Ending October 31, 2000
Statement No. 13243
PAYMENT DUE UPON RECEIPT OF STATEMENT.
Ail overdue accounts will be assessed finance charges of 1 1/2% per month.
We now accept the following credit cards for payment: American Express,
Discover, Mastercard & Visa.
Professional Fees
o~/16/oo
SWP Telephone
conference
with Marie for
closing.
Telephone
conference
with Tony
regarding EIN.
Pr=paration
of note and
amortization
schedules.
Preparation of
Prascipe to
discontinue.
Calculation of
accurate
interest
payment
schedule and
worksheet.
Telephone call
to Mike
Postupack -
left message.
2.80 @ 135.00/hr 378.00
Page 2
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Estate Administration
05/16/00 MEH
Inter-office
conference
with SWP
regarding
settlement
agreement and
reimbursement
for
Inheritance
Tax. Reviewed
stock
certificate.
05/17/00 SWP
05/17/00 SWP
05/17/00 MEH
05/17/00 LRG
05/iS/00 MER
Inter-office
conference
with LRG and
MEH regarding
tax payments
for Magaro
closing.
Preparation of
stock
certificates
for execution.
Inter-office
conference
with LRG and
SWP regarding
settlement
issues.
Drafted
receipt and
release
agreeement.
Calculated
Pennsylvania
Inheritance
Tax to be
reirabursed to
the Estate by
David and Tony
Magaro.
Reviewed HUD-1
with SWP.
Enter
conference
with LRG
0.50 @ 155.00/hr 77.50
0.70 @ 135.00/hr 94.50
1.00 @ 135.00/hr 135.00
2.50 @ 155.00/hr 387.50
1.00 @ 160.00/hr 160.00
1.50 @ 155.00/hr 232.50
Page 3
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Estate Administration
05/18/00 LRG
regarding
breakdown of
legal fees for
Variety
Machines.
Prepared
praecipe to
discontinue.
Correspondence
to Corky
Goldstein.
Brief
conference
with Magaro
family.
Prepared for
settlement.
Prepared lists
for completion
of estate
issues.
05/18/00 LRG
05/18/00 LRG
Prepared
memorandum to
Marie Magaro
regarding loan
payable from
Variety
Machines, Inc.
to estate.
Reviewed
working papers
from Bob
Walkenstein
regarding loan
payment.
Discussions
regarding same
with Marie
Magaro.
Reviewed
Pennsylvania
inheritance
tax
and reviewed
calculations.
Reviewed
1.50 @ 160.00/hr 240.00
1.80 @ 160.00/hr 288.00
2.20 @ 160.00/hr 352.00
Page 4
GATES& ASSOCIATES, P.C.
Magaro, David W., Estate of
Estate Administration
reimbursement
calculations
for Tony and
Dave Magaro.
Reviewed SWP's
memorandum.
Discussion
with Marie
Magaro.
05/18/o0
LRG
Reviewed prior
legal fee
invoices
relating to
work done for
Variety
Machines, Inc.
and/or Variety
Investments.
Reviewed Judge
Oler's order
regarding
reimbursment
from Variety
Investments.
Prepared
calculations
on legal fee
reimbursement
by Variety
Machines, Inc.
to estate of
Magaro.
Prepared
memorandum
regarding
same.
Discussions
with Marie
Magaro
regarding
05/18/00
LRG Office
conference
with Marie
Magaro, Tony
Magaro and
Dave Magaro to
review estate
issues and
2.50 @ 160.00/hr 400.00
1.50 @ 160.O0/hr 240.00
Page 5
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Estate Administration
assist with
transfer of
stock issues
to Tony and
Dave.
o5/19/0o
LnG
Inter-office
conference
with SLN and
MEH regarding
various estate
issues and
details
following
settlement.
05/22/00
LRG
Telephone
conference
with Marie
Magaro
regarding
various
issues.
Inter-office
with SWP
regarding
closing
issues.
o9/13/oo
10/19/00
10/19/00
MEH
LnG
LnG
Reviewed memos
from SWP re:
various
outstanding
estate issues.
Reviewed
correspondence
from the
Register of
Wills
regarding
Status Report.
Reviewed
correspondence
Pennsylvania
Department of
Revenue
regarding
extension of
0.90 @ 160.00/hr 144.00
0.40 @ 160.00/hr 64.00
0.30 @ 160.00/hr 48.00
0.30 @ 160.00/hr 48.00
0.20 @ 155.00/hr 31.00
Page 6
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Estate Administration
time to audit
Pennsylvania
inheritance
tax.
10/20/00 SLN
10/20/00 LRG
10/20/00 LRG
10/21/00 LRG
10/23/00 LRG
10/23/00 TLS
Prepared
Status Report
for filing
with
Cumberland
County
Register of
Wills Office.
Reviewed and
signed the
October, 2000
Status Report;
prepared
letter to
Marie Magaro.
Reviewed and
revised letter
to client
regarding
status report.
Office
conference
with Marie
Magaro to
review estate
administration
issues, status
report, etc.
Telephone
conference
with Marie
McAndrew
regarding
various estate
issues.
Cumberland
County
2ag£sL=~ of
Wills Office
and filed
0.40 @ 95.00/hr 38.00
0.30 @ 160.O0/hr 48.00
0.20 @ 160.00/hr 32.00
0.50 @ 160.00/hr 80.00
0.40 @ 160.O0/hr 64.00
.... ~ ..... ,,~ 22.50
Page 7
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Estate Administration
Status Report
Under Rule
6.12.
Subtotal professional fees:
$ 3,504.50
Total current billing:
$ 3,604.50
Previous balance:
0.00
$ o.oo
Total now due:
3,604.50
Current Over 30 Over 60 Over 90
3604.50 0.00 0.00 O. 00
GATES & ASSOCIATES, P.C.
1013 Mumma Road, Suite #100
Lemoyne, PA 17043-1218
(717) 731-9600
Federal I.D. #25-1673750
STATEMENT
Magaro, David W., Estate of
c/o Marie K. McAndrew,
Administratrix
D,O: Box 666
Wellsboro, PA 16901
Estate Administration
Statement Date July 31, 2001
Period Ending July 31, 2001
Statement No. 16779
PAYMENT DUE UPON RECEIPT OF STATEMENT.
Ail overdue accounts will be assessed finance charges of 1 1/2% per month.
We now accept the following credit cards for payment: American Express,
Discover, Mastercard & Visa.
Professional Fees:
02/06/01 CJS
02/06/01 CJS
02/07/01 CJS
06/08/01 LRG
Discussion
with LRG
regarding
letter for
Marie Magaro.
Reviewed LRG's
notes of
telephone call
with Marie
Magaro.
Drafted letter
for Marie
McAndrew.
Reviewed
correspondence
and Petition
to Orphans'
Court from
Thomas Gohsler
at PA
Department of
0.30 @ 100.00/hr 30.00
0.30 @ lO0.O0/hr 30.00
0.80 @ 100.00/hr 80.00
1.30 @ 160.O0/hr 208.00
Page 2
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Estase Administration
regarding
extension of
time to file
Notice of
Appraisement
for
inheritance
tax.
06/05/01 MEH
Reviewed
correspondence
from Atty.
Thomas
Gohsler,
application
for additional
time to
appraise and
assess
inheritance
tax, order and
rule to show
cause; legal
research;
conference
with LRG.
06/25/01 MEH
Conference
with LRG re:
response to
Dept. of
Revenue's
petition for
additional
time to review
inheritance
tax return.
07/20/01 ANP
Researched
Bankruptcy
filing of
Phelan.
Obtained
copies of
Voluntary
Petition.
Schedules and
Chapter 13
2.00 @ 155.00/hr 310.00
0.20 @ 155.00/hr 31.00
1.00 @ 100.00/hr 100.00
07/20/01 MEH Reviewed 1.00 @ 155.00/hr 155.00
Page 3
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Estate Administration
documents from
Richard Phelan
Ch. 13
bankruptcy;
conference
with ANP re:
07/20/01
ANP
Researched
Bankruptcy
issues
regarding
Phelan and
liability for
partnership
debts and
dischargeabili
ty of debts
not included
in schedules.
07/20/01
CJS
Inter-office
conferences
with MEH, LRG,
and ANP
regarding
bankruptcy of
Richard
Phelan.
Reviewed
bankruptcy
materials
obtained from
Middle
District.
07/23/01
ANp
Researched
Bankruptcy
issue
regarding
creditors
ability to
collect on
debt not
listed in
debtor's
bankruptcy
petition.
1.00 @ 100.00/hr 100.00
0.80 @ 100.00/hr 80.00
1.00 @ lO0.O0/hr 100.00
07/25/01 CJS Inter-office 0.60 @ 110.00/hr 66.00
conference
Page 4
GATES & ASSOCIATES, P.C.
Magarc, David W., Estate of
Estate Administration
with ANP
regarding
Phelaro
bankruptcy.
Research
regarding
07/26/01
ANP
Meeting with
Sarah Smith
regarding
research of
Bankruptcy
Title 11
U.$.C. section
523 issue.
Subtotal Professional Fees:
0.20 @ lO0.00/hr 20.00
$ 1,310.00
Disbursements:
02/07/01
04/04/01
07/20/01
07/31/01
Postage.
Postage.
Photocopying.
Postage.
Subtotal disbursements:
0.34
2.46
5.0O
0.34
$ s.14
Total current billing:
$ 1,318.14
11/02/00
NO. 13243
Prior payments/credits
Previous balance:
3,604.50
( 0.00) 3,604.50
$ 3,604.50
$ 3,604.50
Page 5
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Estate Administration
Current Over 30 Over 60 Over 90
1318.14 0.00 0.00 3604.50
GATES & ASSOCIATES, P.C.
1013 Mumma Read, Suite #100
Lemoyne, PA 17043-1218
(717) 731-9600
Federal I.D. #25-1673750
STATEMENT
Marie K. McAndrew,
Adminis--ratrix
Wellsbcro, PA 16901
Estate Administration
Statement Date September 10, 2001
Period Ending August 31, 2001
Statement No. 16944
PAYMENT DUE UPON P~ECEIPT OF STATE~NT.
Ail overdue accounts will be assessed finance charges of 1 1/2% per month.
We ncw accept the following credit cards for payment: American Express,
Discover, Mastercard & Visa.
Professional Fees:
08/21/01 CJS
Office
conference
with ANP
regarding
bankruptcy of
Richard
Phelan.
Office
conference
with M~H
regarding
research.
0.40 @ ll0.00/hr 44.00
Subtotal Professional Fees: $ 44.00
Total current billing:
$ 44.00
11.02/00
5731/01
No. 13243 3,604.50
Prior paymenns/credits ( 0.00)
No. 16779 1,318.14
3,604.50
GATES & ASSOCIATES, P.C.
Page 2
Esuau~ Administration
Prior payments/credits
Previous balance:
0.00) 1,318.14
$ 4,922.64
4,922.64
TOTAL NOW DUE:
4,966.64
Current Over 30 Over 60 Over 90
44.00 1318.14 O. 00 3604.50
PLEASE VISIT OUR W~BSITE AT WWW-GATESLAWFIRM.COM
GATES ~ ASSOCIATES, P.C.
1013 Mur.~a Road, Suite #100
Lemoyne, PA 17043-1218
(717) 731-9600
Federal I.D. #25-1673750
INVOICE
Magaro, David W., Estate of
c/o Marie K. McAndrew,
Aoministratrix
Weilsboro, PA 16901
Esuate Administration
Invoice Daue December 4, 2001
Period Ending November 30, 2001
Invoice No. 17282
PAYMENT DUE UPON RECEIPT OF STATEMENT.
Ail overuue accounts will be assessed finance charges of 1 1/2% per month.
We now accept the following credit cards for payment: American Express,
Discover, Mastercard & Visa.
Professional Fees:
11/14/01 LRG
Reviewed and
revised Status
Report.
0.30 @ 160.00/hr 48.00
Subtotal Professional Fees:
$ 48.0O
Total current billing:
48.00
11/02/00
07/31/01
09/10/01
No. 13243
Prior payments/credits
No. 16779
Prior payments/credits
No. 16944
Prior payments/credits
Previous balance:
3,604.50
( 0.00) 3,604.50
1,318.14
( 0.00) 1,318.14
44.00
( 0.00) 44.00
$ 4,966.64
$ 4,966.64
GATES & ASSOCIATES, P.C.
Page 2
Maqaru, David W., Estate of
TOTA/~ NOW DUE:
5,014.64
Current
48.00
Over 30 Over 60 Over 90
0.00 0.00 4966.64
PLEASE VISIT OUR WEBSITE AT WWW.GATESLAWFIRM. COM
GATES, H~LBRUNER & HATCH, P.C.
1013 Mumma Road
Suite #100
Lemoyne, PA 17043-1218
(717) 731-9600
Federal I.D. #30-0000518
INVOICE
Magarc, David W., Estate of
c/c ]4erie K. McAndrew,
Administra~rix
P.O. Box 666
We!lshcrs, PA 16901
Es~aue Administration
Invoice Date December 31, 2001
Period Ending December 31, 2001
Invoice No. 17927
PAYMENT DUE UPON RECEIPT OF STATEMENT.
Ail overdue accounts will be assessed finance charges of 1 1/2% per month.
We now accept the following credit cards for payment: American Express,
Discover, Mastercard & Visa.
Professional Fees:
12/15/01 LRG
Telephone
conference
with Marie
Magaro
regarding
administration
issues.
0.50 @ 160.00/hr 80.00
Subtotal Profeesional Fees:
$ 80.00
Total current billing:
$ 80.00
11/02/00
07/31/01
C9/!0/01
12/04/~I
No. 13243
No. 16779
Prior payments/credits
Ne. 16944
Prior payments/credits
Nc. 17282
3,604.50
1,318.14
0.00)
44.00
0.00)
48.00
1,318.14
44.00
GATES, HALBRUNER & HATCH, P.C.
Magaro, David W., Estate of
Estaue Administration
Prior payments/credits (
Previous balance:
0.00) 48.00
$ 5,014.64
Page 2
$ 5,014.64
TOTAL NOW DUE:
5,094.64
Current Over 30 Over 60 Over 90
80.00 48.00 0.00 4966.64
PLEASE VISIT OUR WEBSITE AT WWW.GATESLAWFIRM.COM
GATES, HALBRUNER & HATCH, P.C.
1013 Mumma Road
Suite #100
Lemoyne, PA 17043-t218
(717) 731-9600
Federal I.D. #30-0000518
INVOICE
~4a~arc, David W., Estate of
c/c MarLe K. McAndrew,
Admzni~ra~rix
P.O. BC~ 666
Wel!sbcro, PA 16901
Essase Administration
Invoice Date February ll, 2002
Period Ending January 31, 2002
Invoice No. 18226
PAY~MENT DUE UPON RECEIPT OF STATEMENT.
~- ~,-=rmue accounts will be assessed finance charges of t 1/2% per month.
We nc~ accept the following credit cards for payment: American Express,
Discover, Mastercard & Visa.
Prcfessional Fees:
0i/22/02 LRG
0!/23/02 LRG
Preparation of
correspondence
to Attorney
Getz regarding
Federal Estate
Tax return;
reviewed Form
706, related
schedules and
IRS Estate Tax
Closing
Letter.
Preparation of
Pennsylvania
Inheritance
tax documents
for attorney
Getz.
1.30 @ 160.00/hr 208.00
0.50 @ 160.00/hr 80.00
01/2~/02
LRG Preparation of
correspondence
to Attorney
David Genz
1.10 @ 160.00/hr 176.00
GATES, HALERUNER & HATCH, P.C.
Page 2
Ma~aro, David W., EsTate of
Es~aue Administration
01/25/02 LRG
01/25/02 LRG
enclosing
various PA
inheritance
tax documents
and explaining
payment by
David Magaro
Estate of
inheritance
tax on
Stumpstown
Road property.
Tax research
IRS Estate Tax
closing letter
and IR$'s
ability to
open estate
audit after
re-adjustment
on objections
to partial
accounting.
Preparation of
recalculations
for
Pennsylvania
Inheritance
tax and
Federal Estate
Tax; telephone
conference
with Attorney
Dave Getz;
office
conference
with Marie
McAndrew and
Tony Magaro
regarding
settlement
issues.
correspondence
to David Getz
regarding
Marie Magaro's
authority to
0.70 @ 160.00/hr 112.00
1.00 @ 160.00/hr 160.00
2.00 G 160. &0/hr ~20. O0
GATES, HALBRUNER & HATCH, P.C.
Page 3
Magars, David W., Es=ate of
Esuate Administration
Deed
Stumpstown
Road property
from Estate to
herself.
01/28/02
LRG
Legal research
regarding PEF
Code section
3235 and
administratrix
's authority
to deed
specifically
devised
property to
devisee.
01/28/02
01/29/02
LRG
regarding iRS
Estate Tax
Closing
letters.
ANP Researched Rev
Proc 94-68.
1.00 @ 160.00/hr 160.00
1.00 @ 160.00/hr 160.00
0.40 @ 100.00/hr 40.00
Subtotal Professional Fees:
$ 1,416.00
Total current billing:
$ 1,416.00
11/02/00
07/31/01
09/10/01
12/04/01
12/31/01
No. 13243 3,604.50
Prior payments/credits ( 0.00) 3,604.50
No. 16779 1,318.14
Prior payments/credits ( 0.00) 1,318.14
No. 16944 44.00
Prior payments/credits ( 0.00) 44.00
No. 17282 48.00
Prior payments/credits ( 0.00) 48.00
No. 17927 80.00
Prior Payments/credits ( 0.00) 80.00
Previous balance: $ 5,094.64
5,094.54
GATES, HALBRUNER & HATCH, P.C.
Page 4
M=~==_, David W., Estate of
Essaue AdministraTion
TOTAL NOW DUE:
6,510.64
Current Over 30 Over 60 Over 90
1416.00 80.00 48~00 4966.64
PLEASE VISIT OUR WEBSITE AT WWW.GATESLAWFIRM.COM
Ma~aro David W. Estate of
c/o Mane K. McAndrew. Adranistratrix
P 0 Box 666
Weilsboro. p?. 16901
Estate Administration
Gates, Halbruner & Hatch, P.C.
1013 Murrain Road
Suite # I00
Lermyne, PA 17043
(717) 731-9600
Federal I.D. #03-0379998
INVOICE
Invoice Date May 3 I, 2002
Period Ending May 31, 2002
Invoice No. 20232
PAYMENT DUE UPON RECEIPT OF STA~
All overdue accounts will be as sessed finance charges of 1.5% per month.
~ e no~ accept the tollo~mg credit cards for payment: Ameman E~press, Discover, Mastercard & Visa.
Profess nM Fees
2/13/'2L¥)2 LRG
TH ,FPHONE CONk k.I~NCE WITH MARIE MCANDREW
REGARDING NUMEROUS ESTATE ADM]2qlSTRATION
ISSUES,
1.20 ~ 160.00/hr 192.00
Sub-total Fees: 192.00
Total Cun'ent Billing: 192.00
Previous Balance Due: 6,510.64
Total Now Due: 6,702.64
Current Over 30 Over 60 Over 90
192.00 0.00 0.00 " 6,510.64
PLEAS E S END ALL PAYM~'FS AND CORRESPONDECqCETO OUR LI~VIOYNEADDRI~s. VISIT OUR WEBS IrE AT
WWW. GATES LAW F/R/VI CO M
David W Magaro. Estate of
c/o Marie K. Magaro. Administratrix
Apt. 605
Chesterbrook Court
~alnD Hill PA I7011
slam Aammistratmn
Gates, Halbruner & Hatch, P.C.
1013 Mumma Road
Suite #I00
Lemoyne. PA 1704-3
(717) 248-6909
Federal I.D. #03-0379998
INVOICE
Invoice Date April 30, 2003
Period Ending March 31, 2003
Invoice No. 24873
PAYMENT DUE LrPON RECEIPT OF STATEMENT
All overdue accounts will be assessed finance charges of 1.5% per month.
We nmv accept the following credit cards for payment: Discm'er. Mastercard & Visa.
Professional Fees
3/lo/2003 CJS
3/1112002 CJS
3/11/2003 CJS
3/26/2003 CJS
3/28/2(/03 CJS
OFFICE CONFERENCE WITH LRG REGARDING
APPLICATION FOR APPOINTMENT OF CUSTODIAN BY
PNC BANK. REVIEWED APPLICATIONS AND LEGAL
RESEARCH INVOLVING SAME.
OFFICE CONFERENCE WITH LRG. REVIEWED
CORRESPONDENCE RECEIVED FROM Al 1 iORNEY
KATZMAN. LEGAL RESEARCH REGARDING PETITION TO
WITHDRAW AS COUNSEL FOR ESTATE.
OFFICE CONFERENCE WITH LRG. BEGAN DRAFTING
PETITION TO WITHDRAW AS COUNSEL FOR ESTATE.
LEGAL RESEARCH REGARDING WITHDRAWING AS
COUNSEL FOR ESTATE.
OFFICE CONFERENCE WITH TLS. BEGAN DRAF I lNG
CORRESPONDENCE TO ATTORNEY KATZMAN.
DRA? FED AND MAILED CORRESPONDENCE TO
ATTORNEY KATZMAN REGARDING APPLICATIONS FOR
APPO1NTNflENT OF CUSTODIANS FrfED BY PNC BANK.
2.50 ~ ll0.00/hr
1.00 ~ ll0.00/hr
1.60 ,.~ llO.O0/hr
0.50 ~ 1 lO.O0/hr
0.50 ~ I lO.O0/lu'
Sub-total Fees:
275.00
110.00
176.00
55,00
55.00
671.00
E~x~enses
1 ......()( ~ LONG DISTANCE CHARGES. 0.13
POSTAGE.
Gates, Halbmner & Hatch, P.C.
Sub-total Expenses:
Total Currem Bil/ing: -
Previous Balanc~ Due:
Total Now Due:
Ctaxent Over 30 Over 60
671.96 0.00 0.00
0.$?
0.36
6,7~.~
6,
PLEASE VISIT OUR WEBSITE AT WWW. GATESLAWFIthM. COM
GATES & ASSOCIATES, P.C.
1013 Mumma Road
Suite #100
Lemoyne, PA 17043-1218
(717) 731-9600
Federal I.D. #25-1673750
Varisuy Machines, Inc.
116 Easu Allen St.
Mechanicsburg, PA 17055
STATEMENT
Statement Date Nove~0er 2, 2000
Period Ending October 31, 2000
Sta=sment No. 13242
PAYMENT DUE UPON RECEIPT OF STATEMENT.
Ali ..... ~-
...... e accounts will be assessed finance charges of 1 1/2% per month.
We ncw accept the following credit cards for payment: American Express,
Discover, Mastercard & Visa.
Professional Fees
0S/03/00 MEH
08/03/00 SWP
Inter-office
conference
with LRG
regarding
David Magaro
solicitation
of Variety
Machines, Inc.
customer in
breach of
agreement with
Tony Magaro.
with LRG to
discuss and
debate the
implication of
David Magaro
soliciting
clients who
have been
identified on
the covenant
included in
0.50 @ 155.00/hr 77.50
0.50 @ 135.00/hr 67.50
GATES & ASSOCIATES, P.C.
Page 2
David W. Magare,
OS/04/O0
OS/04/O0
Jr. Matter
the revised
sales
agreement.
SWP Telephone
conference
with Attorney
Corky
Goldstein to
confirm his
representation
of David
Magaro and his
client's
solicitation
of clients.
SWP Drafted letter
to David
Magaro
reminding him
of the
of his actions
and the
ramifications
of default
under the
agreement
between the
two parties.
0S/07/00 SWP
08/07/00 ~fEH
OS/09/O0 SWp
Reviewed
correspondence
to David
Magaro
reminding him
of the
non-compete
provisions.
Reviewed
correspondence
to David
Magaro, Jr.
Telephone call
from David
Magaro to
discuss the
reminder
0.80 @ 135.00/hr 81.00
0.80 @ 135.00/hr 108.00
0.40 @ 135.00/hr 54.00
0.40 @ 155.00/hr 62.00
0.50 @ 135.00/hr 67.50
GATES & ASSOCIATES, P.C.
Page 3
David W. Magaro, Jr. Matter
letter which
was sent to
him regarding
viola=ions of
the covenant
compete.
Subtotal professional fees:
$ 517.50
Total current billing:
$ 517.50
Previous balance:
0.00
$ 0.00
Total now due:
517.50
Current Over 30 Over 60 Over 90
517.50 0.00 0.00 0.00
GATES & ASSOCIATES, P.C.
1013 Mumma Road
Suite #100
Lemoyne, PA 17043-1218
(717) 731-9600
Federal I.D. #25-1673750
Anucnio W. Magaro
Variety Machines, Inc.
115 East Allen Street
Mechanicsburg, PA 17055
STATEMENT
Loan to Variety Machines, Inc.
Statement Date November 2, 2000
Period Ending October 31, 2000
Statement No. 12141
PAYMENT DUE UPON RECEIPT OF STATEMENT.
All overdue accounts will be assessed finance charges of 1 1/2% per month.
We ncw accept the following credit cards for payment: American Express,
Discover, Mastercard & Visa.
Professional Fees
06/23/00 SWp
0S/01/00 SWp
Preparation of
UCC-3 to
terminate
Community
Trust Co.
security
interest.
with MEH to
discuss a
strategy to
recover the
funds due and
owing to
Variety
Machines from
Variety
1.00 @ 135.00/hr 135.00
0.60 @ 135.00/hr 81.00
Subtotal professional fees: $ 216.00
GATES & ASSOCIATES, P.C.
Page 2
Lcan to Variety Machines, Inc.
Total current billing:
$ 216.00
Previous balance:
0.00
$ 0.00
Total now due:
216.00
Current Over 30 Over 60 Over 90
216.00 0.00 0.00 0.00
GATES & ASSOCIATES, P.C.
1013 Mumma Road
Suite #100
Lemoyne, PA 17043-1218
(717) 731-9600
Fedsral I.D. #25-1673750
Maqaro, David W., Estate of
c/o Marie K. McAndrew,
Administratrix
P.O. Box 188
Gaines, PA 16921
STATEMENT
Greenray Industries, Inc. Stock Liquidation
Statement Date November 2, 2000
Period Ending October 31, 2000
Statement No. 14470
PAYMENT DUE UPON RECEIPT OF STATEMENT.
A~_ overdue accounts will be assessed finance charges of 1 1/2% per month.
We now accept the following credit cards for payment: American Express,
Discover, Mastercard & Visa.
Professional Fees
06/07/00
06/07/00
SWP Inter-office
conference
with LRG
regarding
Greenray and
C-MAC.
Telephone
conference
with C-MAC
shareholder
exchange
company.
Strategy
meeting - file
and evidence
search.
Inter-office
conference
with LRG and
SWP regarding
ownership of
Greenray stock
and
distribution
from sale of
1.80 @ 135.00/hr 243.00
0.60 @ 155.00/hr 93.00
Page 2
GATES& ASSOCIATES, P.C.
Magarc, David W., Estate of
Greenray Industries, Inc. Stock Liquidation
06/07/00 LRG
Reviewed stock
certificate
for Greenray
Industries,
Inc.
1.10 @ 160.00/hr 178.00
07/06/00 SWP
07/06/00 LRG
07/07/00 SWP
07/17/00 LRG
Preparation of
Board of
Director
resolutions
for Variety
Machines, Inc.
to execute
Greenray
Industries,
Inc. cash
redemption
document.
Completion of
letter to GSLC
to cash
shares.
Reviewed file
and stock
certificate to
resolve issue
of true
ownership.
Meeting with
Tony to
execute
shareholder
documentation
for GreenRay
industries.
Telephone
conference
with GSCC.
Letter to
GSCC.
Reviewed
memorandum
regarding
conversation
with Robert
2.00 @ 135.00/hr 270.00
0.50 @ 160.00/hr 80.00
0.80 @ 135.00/hr 108.00
0.40 @ 160.00/hr 64.00
Page 3
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Greenray Industries, Inc. Stock Liquidation
0S/02/00 SWP
08/16/00 SWP
09/13/00 SWP
09/14/00 SWP
09/25/00 SWP
and Greenray
Industries,
Inc. stock.
Prepared notes
tc thc file.
Reviewed file
for status of
Greenray
stock.
Drafted reply
fax to
opposing
Counsel
regarding
Greenray
stock.
Internal
correspondence
to LRG
regarding the
role of Bob
Walkenstein.
Telephone
calls to
Georgeson
Shareholder
(the company
distributing
the funds for
the Greenray
Shares stock).
Internal
e-mail update
and fax update
to Tony Magaro
regarding the
proceeds.
Telephone call
from Marie
Magaro
regarding the
status of the
Greenray
stock.
0.30 @ 135.00/hr 40.50
0.40 @ 135.00/hr 54.00
0.70 @ 135.00/hr 94.50
0.30 @ 135.00/hr 40.50
Telephone call 0.30 @ 135.00/hr 40.50
from Tony
GATES & ASSOCIATES, P.C.
Page 4
Magaro, David W., Estate of
Greenray Industries, Inc. Stock Liquidation
regarding the
proceeds from
the Greenray
Stock.
09/27/00 CJS
09/27/00 CJS
09/27/00 CJS
09/27/00 CJS
09/27/00 CJS
09/27/00 CJS
09/27/00 CJS
09/27/00 SWP
Telephone call
to Tony
Magaro.
with SWP
regarding
stock and
Telephone call
from Tony
Magaro.
E-mail to SWP
outlining
telephone call
from Tony
Magaro.
Reviewed file
on Greenray
Industries
stock.
Began drafting
agreement.
Finished
drafting
escrow
agreement.
Telephone call
from Tony
regarding the
deposit of the
proceeds from
the Sale of
the Greenray
Stock.
Preparation of
the escrow
0.20 @ lO0.O0/hr 20.00
0.20 @ lO0.00/hr 20.00
0.20 @ lO0.00/hr 20.00
0.20 @ lO0.00/hr 20.00
0.50 @ lO0.00/hr 50.00
0.80 @ lO0.00/hr 80.00
0.40 @ 100.00/hr 40.00
0.50 @ 135.00/hr 67.50
Page 5
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Greenray Industries, Inc.
09/28/00 CJS
09/28/00 SWP
10/04/00 SWP
10/06/00 CJS
10/26/00 LRG
10/27/00 LRG
Stock Liquidation
Revised escrow 0.40
agreement.
Telephone call
regarding
placing the
proceeds in
his own escrow
account.
0.30
Telephone call
from Tony
regarding the
establishment
of account to
hold the funds
from the
Greenray
Stock.
Discussion
with SWP
regarding
bylaws of
Variety
Machines.
Reviewed file;
telephone call
to Antonio
Magaro
regarding
receipt of
Greenray
Industries,
Inc. stock
sale proceeds;
prepared
letter to
Antonio Magaro
regarding
same.
Reviewed and
revised letter
to Tony Magaro
regarding
escrow
@ 100.00/hr 40.00
@ 135.00/hr 40.50
0.30 @ 135.00/hr 40.50
0.20 @ 100.00/hr 20.00
0.70 @ 160.00/hr 112.00
0.30 @ 160.00/hr 48.00
Page 2
GATES& ASSOCIATES, P.C.
Magaro, David W., Estate of
Greenray Industries, Inc. Stock Liquidation
"Variety
Amusements',.
1!/09/00 CJS
11/09/00 CJS
11/09/00 CJS
11/09/00 CJS
11/17/00 CJS
1!/17/00 CJS
Discussion
with Attorney
Halbruner
regarding
background of
Variety
Investments
and Greenray
Industries
stock.
Researched
corporate
minute book
regarding
various
purchases and
transactions.
Reviewed files
on Greenray
Industries
stock, sales
agreement, and
Variety
Investments.
Reviewed
previous
correspondence
regarding
Greenray
Industries
stock.
Reviewed
Greenray
Industries
file and
Variety
Investments
file.
Drafted letter
to Attorney
Rogers
regarding
Greenray
0.30 @ 100.00/hr 30.00
0.80 @ 100.00/hr 80.00
1.20 @ 100.00/hr 120.00
0.40 @ 100.00/hr 40.00
0.80 @ 100.00/hr 80.00
1.00 @ 100.00/hr 100.00
GATES & ASSOCIATES, P.C.
Magaro, David W., Es=ate of
Gr~enray Industries, Inc. Stock Liquidation
Industries
stock.
11/21/00 CJS
11/21/00 LRG
11/21/00 CJS
11/21/00 CJS
11/21/00 CJS
Reviewed and
revised letter
to Attorney
Rogers for
Estate of
William G.
Magaro.
Reviewed file
and numerous
documents
relating
Variety
Machines, Inc.
and Variety
Investments;
prepared
letter to
opposing
counsel.
Discussions
with Attorneys
Halbruner and
Gates
regarding
background and
the estates of
William Magaro
and David
Magaro.
Researched
files and
corporate
minutes
regarding
stocks, dates
of acquisition
and sale,
dates of
signatures,
Revised letter
to Attorney
Rogers
0.80 @ 100.00/hr 80.00
0.80 @ 160.00/hr 128.00
0.80 @ 100.00/hr 80.00
1.00 @ 100.00/hr 100.00
0.40 @ 100.00/hr 40.00
Page 3
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Greenray Industries, Inc. Stock Liquidation
Greenray
Industriee
stock.
11/21/00 MEH
Inter-office
conference
with CJS
regarding
draft letter
to Atty.
Rogers on
ownership of
Greenray
Industries
stock.
0.20 @ 155.00/hr 31.00
11/27/00 CJS
Reviewed and
revised letter
to Attorney
Rogers
regarding
Greenray
Industries
stock.
1.20 @ 100.00/hr 120.00
Page 4
Subtotal professional fees:
$ 1,170.50
Total current billing:
$ 1,170.50
11/02/00
No. 14470
Prior payments/credits
Previous balance:
1,954.13
( 0.00) 1,954.13
$ 1,954.13
1,954.13
Total now due:
GATES & ASSOCIATES, P.C.
1013 Mumma Road
Suite #100
Lemoyne, PA 17043-1218
(717) 731-9600
Federal I.D. #25-1673750
STATEMENT
Antonio W. Magaro
Variety Machines, Inc.
116 East Allen Street
Mechanicsburg, PA 17055
Refinance of Allen Street Properties
Statement Date November 2, 2000
Period Ending October 31, 2000
Statement No. 13244
PAYMENT DUE UPON RECEIPT OF STATEMENT.
All overdue accounts will be assessed finance charges of 1 1/2% per month.
We now accept the following credit cards for payment: American Express,
Discover, Mastercard & Visa.
Professional Fees
05/14/00 SWP
05, ~-., 00 SWP
05/16/00 SWP
Inter-office
conference
with LRG and
SLN.
Telephone
conference
with Jim
McAndrew.
Finalized
closing
related
matters.
Investigated
outstanding
stock
certificates.
Recalculated
interest
payments.
Telephone
conference
with Banker.
1.20 @ N/C 0.00
5.50 @ N/C 0.00
1.50 @ N/C 0.00
05/16/00 SWP Telephone 1.50 @ N/C 0.00
conferences
GATES & ASSOCIATES, P.e.
Page 2
Refinance of Allen
05/16/00 SLN
05/17/00 SwP
05/17/00 SWP
05/17/00 SWP
Street Properties
with Corky
Goldstein.
Telephone
conferences
with Tony.
Inter-office
conference
with SWP and
telephone
conference
with Mike
Postupak at
AllFirst Bank
regarding
title binder
requirements.
Travel to
Ionni Abstract
to pick up
title binder.
Telephone
conference
with Corky
Goldstein
regarding
client lists.
Telephone
conference
with Tony
regarding
clients.
Preparation of
revised client
lists.
Preparation of
interest
payment
summaries and
escrow
agreement.
Telephone call
from Corky.
Inter-office
conference
with SLN
regarding
settlement
sheets to
0.60 @ N/C 0.00
1.70 @ N/C 0.00
1.00 @ N/C 0.00
1.50 @ N/c 0.00
GATES & ASSOCIATES, P.C.
Page 3
Refinancs of Allen
05/17/00 LRG
05/17/00 LRG
05/17/00 SLN
05/18/00 SLN
05/19/00 SLN
Street Properties
represent all
transactions.
Inter-office
conference
with LRG
terms.
Telephone
conference
with Tony
Magaro
regarding
purchase of
David Magaro.
Telephone call
from Tony
Magaro
regarding
details.
Prepared title
insurance
documents.
Reviewed
abstract of
title and
title search.
Marked-up
title binder.
Attended to
various
miscellaneous
settlement
matters.
Attended to
various
miscellaneous
settlement
matters.
Photocopied
closing
documents for
distribution
to all
parties.
Attended to
miscellaneous
matters to
0.50 @ N/C 0.00
3.50 @ N/C 0.00
6.50 @ N/C 0.00
3.5O @ N/C 0.00
2.20 @ N/C 0.00
GATES & ASSOCIATES, P.C.
Page 4
Refinance of Allen
05/22/00 SLN
06/30/00 SLN
07/01/00 LRG
08/28/00 SWP
Street Properties
close out
settlement
file. Filed
documents with
Recorder of
Deeds and
Department of
State.
Organized
file.
Preparation of
closing
correspondence
to Ionni
Abstract
regarding
title
insurance.
Completed
Attorney's
Final Report
and
correspondence
to Ionni
Abstract.
Reviewed and
signed final
attorney's
certificate
and letter to
Ionni
Abstract,
regarding
title
insurance.
Calculated
Tony's basis
in 114 & 116
East Allen
Street
Properties
based upon
research of
the files.
0.60 @ N/C 0.00
0.60
@ 95.00/hr 57.00
0.60 @ 160.00/hr 96.00
1.50 @ 135.00/hr 202.50
Subtotal professional fees: $ 355.50
GATES & ASSOCIATES, P.C.
Page 5
Refinance of Allen Street Properties
Disbursements
04/12/00
04/15/00
04/18/00
04/21/00
04/25/00
05/03/00
05/04/00
05/09/00
05/16/00
05/17/00
05/19/00
05/19/0o
05/22/00
05/22/00
05/22/00
05/22/00
05/22/00
06/09/00
06/13/00
06/15/00
06/20/00
06/21/00
06/28/00
06/29/00
07/18/00
Long distance charges.
Long distance charges.
Long distance charges.
Long distance charges.
Long distance charges.
Long distance charges.
Federal Express charge.
Federal Express charge.
Long distance - fax.
Long distance charges.
Mileage - travel to Cumberland Co.
Courthouse to file documents.
Parking.
Postage.
Postage.
Mileage - travel to Cumberland Co.
Courthouse to file documents.
Parking.
Filing fees - additional fee -
Cumberland Co. Recorder of Deeds,
Statement of Value.
Long distance - fax.
Long distance - fax.
Long distance charges.
Long distance - fax.
Long distance - fax.
Long distance - fax.
Long distance charges.
Long distance - fax.
Subtotal disbursements:
0.21
0.35
0.26
1.92
0.10
0.26
18.46
11.44
0.18
0.21
7.15
0.25
1.43
4.18
7.15
0.25
1.00
1.89
0.75
0.26
0.26
0.59
0.12
0.26
0.18
59.11
Total current billing:
$ 414.61
Previous balance:
0.00
$
0.00
Total now due: $ 414.61
GATES & ASSOCIATES, P.C.
Page
Refinance of Allen Street Properties
Current Over 30 Over 60 Over 90
414.61 0.00 0.00 0.00
GATES & ASSOCIATES, P.C.
1013 Mumma Road, Suite #100
Lemoyne, PA 17043-1218
(717) 731-9600
Federal I.D. #25-1673750
STATEMENT
Antonio W. Magaro
Magaro, David W., Estate of
Variety Machines, Inc.
116 E. Allen Street
Mechanicsburg, PA 17055
Variety Machines - General Business Matters
Statement Date September 30, 2001
Period Ending September 30, 2001
Statement No. 13247
PAYMENT DUE UPON RECEIPT OF STATEMENT.
Ail overdue accounts will be assessed finance charges of 1 1/2% per month.
~e now accept the following credit cards for payment: American Express,
Discover, Mastercard & Visa.
Professional Fees:
09/21/01 MEH
09/25/01 MEH
09/27/01 ANP
Reviewed file;
memo to LRG
re: collection
of debt owed
to Variety
Machines, Inc.
by
Magaro-Phelan
partnership.
with ANp re:
research for
collection of
debt owed to
Variety
Machines, Inc.
by
Magaro-Phelan
partnership.
Researched
liquidation
file of
Magaro-Phelan.
0.30 @ 155.00/hr 46.50
0.20 @ 155.00/hr 31.00
2.00 @ 100.00/hr 200.00
GATES & ASSOCIATES, P.C.
Page 2
Magaro, David W., Estate of
Varie=y Machines - General Business Matters
09/28/01 ANP
Reviewed file.
Travel to and
from
Cumberland
County
Courthouse and
meeting with
Judge Oler
regarding
File.
Subtotal Professional Fees:
2.50 @ 100.00/hr 250.00
$ 527.50
Total current billing:
$ 527.50
Previous balance:
0.00
$ 0.00
TOTAL NOW DUE:
527.50
Current Over 30 Over 60 Over 90
527.50 0.00 0.00 0.00
PLEASE VISIT OUR WEBSITE AT WWW.GATESLAWFIRM.COM
GATES & ASSOCIATES, P.C.
1013 Mumma Road, Suite ~100
Lemoyne, PA 17043-1218
(717) 731-9600
Federal I.D. #25-1673750
INVOICE
Antonio W. Magaro
Magaro, David W., Estats of
Variety Machines, Icc.
116 E. Allen Street
Mechanicsburg, PA 17055
Variety Machines - General Business Matters
Invoice Date November 9, 2001
Period Ending October 31, 2001
Invoice No. 17483
PAYMENT DUE UPON RECEIPT OF STATEMENT.
Ail overdue accounts will be assessed finance charges of 1 1/2% per month.
We now accept the following credit cards for payment: American Express,
Discover, Mastercard & Visa.
?rcfessional Fees:
10/02/01 MEH Telephone call 2.50 @ 155.00/hr 387.50
from ANP re:
research at
Cumberland
County
Courthouse on
loan owed by
Magaro-Phelan
partnership;
office
conference
with ANP;
reviewed
research
results from
ANP; online
search for
real estate
owned by
Magaro-Phelan
partnership;
telephone call
Eakin;
correspondence
GATES & ASSOCIATES, P.C.
Page 2
Magaro, David W., Estate of
Variety Machines - General Business Matters
10/02/01 ANp
to Antonio
Magaro.
Researched PNC
~uit versus
Phelan and
partnership
for evidence
of loan.
10/11/01 MEH
Reviewed
Superior Court
decision in
Wm. Magaro
Estate v.
Phelaro, Inc.
(denying that
statute of
limitations
barred
collection of
debt).
Subtotal Professional Fees:
2.00 @ 100.O0/hr 200.00
0.30 @ 155.00/hr 46.50
$ 634.00
Miscellaneous
10/31/01
Finance Charge.
Subtotal miscellaneous:
7.91 '
7.91
Total current billing:
$ 641.91
09/30/01
No. 13247
Prior payments/credits
Previous balance:
527.50
( 0.00) S27.50
$ 527.50
$ 527.50
TOTAL NOW DUE: $ 1,169.41
GATES & ASSOCIATES, P.C.
Page 3
Magaro, David W., Estate of
Variety Machines - General Business Matters
Current Over 30 Over 60 Over 90
641.91 527.50 0.00 0.00
PLEASE VISIT OUR WEBSITE AT W-WW.GATESLAWFIP. M.COM
GATES & ASSOCIATES, P.C.
1013 Mumma Road, Suite #100
Lemoyne, PA 17043-1218
(717) 731-9600
Federal I.D. #25-1673750
INVOICE
Antonio W. Magaro
Magaro, David W., Estate of
Variety Machines, Inc.
116 E. Allen Street
Mechanicsburg, PA 17055
Variety Machines - General Business Matters
Invoice Date December 4, 2001
Period Ending November 30, 2001
Invoice No. 17728
PAYMENT DUE UPON RECEIPT OF STATEMENT.
Ail overdue accounts will be assessed finance charges of 1 1/2% per month.
We now accept the following credit cards for payment: American Express,
Discover, Mastercard & Visa.
~-scellaneous
11/30/01
Finance Charge.
Subtotal miscellaneous:
7.91
7.91
Total current billing:
$ 7.91
09/30/01 No. 13247 527.50
Prior payments/credits ( 0.00) 527.$0
11/09/01 No. 17483 641.91
Prior payments/credits ( 0.00) 641.91
Previous balance: $ 1,169.41
1,169.41
TOTAL NOW DUE: $ 1,177.32
GATES & ASSOCIATES, P.C.
Page 2
Magaro, David W., Estate of
Variety Machines - General Business Matters
Current Over 30 Over 60 Over 90
7.91 641.91 527.50 0.00
PLEASE VISIT OUR WEBSITE AT WWW.GATESLAWFIPd4. COM
GATES & ASSOCIATES, P.C.
1013 Mumma Road
Suite #100
Lemoyne, PA 17043-1218
(717) 731-9600
M&garo, David W., Estate of
c/o Marie K. McAndrew,
Administratrix
P.O. Box 188
Gaines, PA 16921
STATEMENT
Variety Investments Litigation
Statement Date May 2, 2000
Period Ending May 2, 2000
Reference No. 12754
Professional Fees
03/17/00 LRG
03/17/00 LRG
03/17/00 LRG
03/20/00 LRG
04/13/00 LRG
PAYPIENT DUE UPON RECEIPT OF STATEMENT
Office conference
with Richard
Phelan regarding
possible in-kind
distribution of
Phelaro, Inc.
common stock to
Magaro estates.
Prepared letter
to Atty. Richard
Grubb regarding
in-kind
distribution of
Phelaro, Inc.
stock to Magaro
estates.
Reviewed and
revised letter to
Atty. Grubb.
Reviewed letter
to Atty. Grubb
regarding Phelaro
Inc. stock
distribution.
Prepared and
collected
information for
partnership
0.50 @ 160/hr
1.00 @ 160/hr
0.30 @ 160/hr
0.20 @ 160/hr
1.00 @ 160/hr
80.00
160.00
48.00
32.00
160.00
Page 2
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Variety Investments Litigation
04/14/00 LRG
04/14/00 LRG
04/15/00 LRG
Prepared
information,
organized
accounting data,
and prepared
memorandum to
Leon Walters,
CPA, for 1999 tax
return
preparation.
Office conference
with Leon
Walters, CPA, to
review 1999
income tax
information and
tax return
preparation.
Telephone
conference with
Leon Walter
regarding 1999
tax returns.
Reviewed and
revised informal
accounting for
1999 calendar
year. Brief
office conference
with Leon Walter.
Prepared fax to
Marie McAndrew
regarding 1999
accounting and
tax returns.
Prepared fax and
memorandum to
Leon Walter.
Prepared fax to
Atty. Christopher
Conner regarding
1999 tax returns
and accounting.
2.30
0.50
3.00
@ 160/hr
@ 160/hr
@ 160/hr
368.00
80.00
480.00
04/iS/00 LRG Telephone 0.40 @ 160/hr 64.00
conference with
Page 3
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Variety Investments Litigation
Marie McAndrew
regarding 1999
accounting and
tax returns.
Disbursements
Subtotal professional fees:
03/03/00 CD Long distance charges.
03/03/00 CD Long distance charges.
03/13/00 CD Long distance charges.
03/17/00 CD Long distance charges.
04/12/00 CD Long distance charges.
04/12/00 CD Long distance charges.
04/12/00 CD Long distance charges.
04/12/00 CD Long distance charges.
04/14/00 CD Long distance charges.
04/21/00 CD Long distance charges.
04/21/00 CD Long distance charges.
04/21/00 CD Long distance charges.
Subtotal disbursements:
1,472.00
2.00 0.26
30.00 3.90
2.00 0.26
2.00 0.26
1.00 0.13
2.00 0.26
3.00 0.39
3.00 0.39
3.00 0.39
5.00 0.65
10.00 1.30
1.00 0.13
8.32
Total current billing:
Payments Received
05/01/00
05/02/00
Retainer application - (#3536)
Check to Leon R. Walter,-
accountant. (#3535)
( 1,000.00)
500.00
( 1,000.00)
1,480.32
Previous balance:
0.00
-1,000.00
Total now due:
480.32
Page 4
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Variety Investments Litigation
Hold Account C:
16,375.60
Current Over 30 -- Over-~0 Over 90
480.32 0.00 0.00 0.00
Ail overdue accounts will be assessed finance charges of 1 1/2% per month.
WE NOW ACCEPT THE FOLLOWING CREDIT CARDS FOR PAYMENT: AMERICAN EXPRESS,
DISCOVER, VISA & MASTERCARD. PLEASE CALL THE OFFICE FOR DETAILS.
GATES & ASSOCIATES, P.C.
1013 Mumma Road
Suite #100
Lemoyne, PA 17043-1218
(717) 731-9600
Magaro, David W., Estate of
c/o Marie K. McAndrew,
Administratrix
P.O. Box 188
Gaines, PA 16921
STATEMENT
Varieny Investments Litigation
Statement Date May 18, 2000
Period Ending May 15, 2000
Reference No. 13022
Professional Fees
04/13/00 LRG
04/17/00 LRG
04/17/00 LRG
05/03/00 LRG
05/04/00 LRG
PAYMENT DUE UPON RECEIPT OF STATEMENT
Prepared
partnership
income tax
returns.
Office conference
with Leon Walter,
CPA, to review
1999 partnership
tax returns.
Paid invoice for
tax return
preparation.
Filed IRS Form
8736, extension
to file
partnership tax
return.
Reviewed letters
from Atty. Kit
Conner regarding
informal
accounting.
Reviewed letter
from Atty. Kit
Conner. Prepared
letter to Leon
check for 1999
1.00 @ 160/hr
0.50 @ 160/hr
0.20 @ 160/hr
0.30 @ 160/hr
1.00 @ 160/hr
160.00
80.00
32.00
48.00
160.00
Page 2
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Variety Investments Litigation
05/04/00 LRG
05/08/00 LRG
05/09/00 LRG
05/09/00 LRG
05/09/00 LRG
payment, prepared
letters to Atty.
Conner with
response to
Cenner'e letter.
Reviewed working
papers from Bob
Walkenstein, CPA.
Reviewed and
revised letter to
Leon Walter.
Reviewed and
revised letter to
Atty. Conner.
Reviewed and
filed 1999
Partnership Tax
Returns.
Prepared letters
to Atty. Conner
and Marie Magaro.
Reviewed and
revised letters
to Leon Walters
and Christopher
Conner regarding
partnership
liquidation.
Reviewed and
revised letters
to Atty. Conner
and Marie
McAndrew
regarding 1999
tax returns.
Telephone
conference with
Leon Walters
regarding meeting
to discuss final
accounting.
0.50 @ 160/hr 80.00
0.40 @ 160/hr 64.00
0.50 @ 160/hr 80.00
0.60 @ 160/hr 96.00
0.70 @ 160/hr 112.00
Subtotal professional fees: 912.00
Page 3
GATES & ASSOCIATES,
Magaro, David W., Estate of
Variety Investments Litigation
Disbursements
05/08/00 CD Long distance charges.
05/09/00 CD Postage.
~5/09/00 CD Postage.
05/11/00 CD Long distance charges.
05/11/00 CD Long distance charges.
05/11/00 CD Long distance charges.
05/12/00 CD Long distance charges.
Subtotal disbursements:
1.00 0.13
1.00 0.77
1.00 0.99
11.00 1.43
1.00 0.13
7.00 0.91
1.00 0.13
4.49
Total current billing:
916.49
05/02/00
No. 12754 1,480.32
Prior payments/credits ( 1,000.00)
Previous balance:
480.32
480.32
480.32
Total now due:
1,396.81
Hold Account C:
16,540.70
Current Over 30 Over 60 Over 90
1396.81 0.00 0.00 0.00
Page 4
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Variety Investments Litigation
All overdue accounts will be assessed finance charges of 1 1/2% per month.
NOW ACCEPT THE FOLLOWING CREDIT CARDS FOR PAY~.~NT: ~-~RIC~N EXPRESS,
DISCOVER, VISA & MASTERCARD. PLEASE CALL THE OFFICE FOR DETAILS.
GATES & ASSOCIATES, P.C.
1013 Mumma Road
Suite #100
Lemoyne, PA 17043-1218
(717) 731-9600
Federal I.D. #25-1673750
Magaro, David W., Estate of
c/o Marie K. McAndrew,
Administratrix
P.O. Box 188
Gainesl PA 16921
STATEMENT
Variety Investments Dissolution
Statement Date November 2, 2000
Period Ending October 31, 2000
Statement No. 13246
PAYMENT DUE UPON RECEIPT OF STATEMENT.
Ail overdue accounts will be assessed finance charges of i 1/2% per month.
We now accept the following credit cards for payment: American Express,
Discover, Mastercard & Visa.
Professional Fees
05/19/00 LRG
05/25/00 LRG
05/25/00 MEH
Prepared
letter to
Atty. Richard
Grubb
regarding
in-kind
distribution
of Phelaro,
Inc. stock.
Meeting with
Leon Walters,
CPA, to review
and discuss
final
accounting and
dissolution of
partnership.
Inter-office
conference
with LRG and
Leon Walter.
0.80 @ 160.O0/hr 128.00
2.00 @ 160.O0/hr 320.00
1.60 @ 155.00/hr 248.00
06/07/00 SWP Inter-office 1.00 @ 135.00/hr 135.00
conference
Page 2
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Variety Investments Dissolution
with LRG
regarding
Phelaro, Inc.
history,
status, and
strategy.
Telephone call
to Rich Grubb
and Chris
Cicconni.
06/07/00
06/12/00
07/05/00
07/06/00
LRG
SWP
SWP
SWP
Telephone call
from Chris
Cicconni
regarding
transfer of
Phelaro, Inc.
stock in-kind.
Reviewed file
regarding same
and prior
letters to
Atty. Richard
Grubb.
Inter-office
conference
with SWP
regarding
potential
agreement.
Telephone
conference
with Chris
Cicconni of
Eckert Seamans
regarding
in-kind
distribution
of shares.
Preparation of
Liquidation
Agreement.
Completed
draft of
Liquidation
Agraement for
Variety
Investment to
1.10 @ 160.00/hr 176.00
0.30 @ 135.00/hr 40.50
3.20 @ 135.00/hr 432.00
0.50 @ 135.00/hr 67.50
GATES & ASSOCIATES, P.C.
Page 3
Magaro, David W., Estate of
Variety Investments Dissolution
distribute
Phelaro Inc.
shares.
07/11/00 SWP
07/13/00 SWP
07/14/00 SWP
07/17/00 LRG
07/17/00 LRG
07/18/00 SWP
Reviewed
in-kind
Liquidation
Agreement for
Phelaro Inc.
Revised the
Liquidation
Agreement.
Inter-office
conference
with LRG
regarding
Phelaro Inc.
in-kind
distribution
agreement.
Reviewed file
and tax
returns.
Prepared
letter to
Robert
Walkenstein,
CPA regarding
tax returns.
Reviewed and
revised letter
to Bob
Walkenstein.
Revised
distribution
agreement for
Phelaro, Inc.
stock.
Distribute
agreement to
Atty. Conner,
Atty. Cicconi
McAndrew.
0.40 @ 135.00/hr 54.00
0.40 @ 135.00/hr 54.00
0.40 @ 135.00/hr 54.00
0.40 @ 160.00/hr 64.00
0.20 ~ 160.00/hr 32.00
0.90 @ 135.00/hr 121.50
07/18/00 LRG Reviewed and 0.90 @ 160.00/hr 144.00
Page 4
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Variety Investments Dissolution
revised
Liquidation
Agreement for
Phelaro, Inc.
stock.
08/02/00
SWP
Preparation of
correspondence
to opposing
counsel
regarding
in-kind
distributions.
o8/o3/oo
LRG
Reviewed
correspondence
to Attorney
Cicconi, and
correspondence
to Attorney
Conner.
08/04/00
LRG
Reviewed
correspondence
to (from) Mark
Bradshaw
regarding
Phelaro, Inc.
stock
distribution.
08/04/00
SWP
Correspondence
with Mark
Bradshaw at
Eckert Seamans
regarding the
in-kind
distribution
agreement for
Phelaro Inc.
Stock.
O8/O9/OO
SWP
Reviewed
correspondence
from opposing
counsel Rogers
and sent a fax
regarding
completing the
issue.
0.50 @ 135.00/hr 67.50
0.40 @ 160.00/hr 64.00
0.20 @ 160.00/hr 32.00
0.30 @ 135.00/hr 40.50
0.40 @ 135.00/hr 54.00
Page 5
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Variety Investments Dissolution
08/15/00 SWP
08/22/00 SWP
O9/O5/O0 SWP
09/06/00 SWP
Reviewed
correspondence
from PNC Bank
counsel
regarding
changes to the
Phelaro Inc.
in kind
distribution
agreement.
Faxed letter
to opposing
counsel
Cicconi
regarding
acceptance of
the in-kind
distribution
agreement.
Telephone
message for
opposing
counsel
Rogers.
Reviewed the
stock release
received from
counsel for
the estate of
William
Magaro.
Telephone call
to opposing
counsel.
Drafted letter
to opposing
counsel
regarding
stock
certificate
affidavit.
Review of
affidavit and
release.
Telephone
messages to
counsel for
Phelaro Inc.
0.30 @ 135.00/hr 40.50
0.30 @ 135.00/hr 40.50
0.40 @ 135.00/hr 54.00
0.60 @ 135.00/hr 81.00
Page 6
GATES& ASSOCIATES, P.C.
Magaro, David W., Estate of
Variety Investments
09/08/00 SWP
09/12/00 LRG
09/12/00 SWP
09/13/00 SWP
09/28/00
09/28/00
09/28/00
Dissolution
Edited stock
affidavit.
Reviewed and
revised
in-kind stock
transfer
agreement;
inter-office
conference
with Attorney
Pohlman.
Reviewed
release for
Marie's
signature
regarding the
in-kind
distribution
of shares from
Phelaro, Inc.
Sent letter to
counsel for
PNCBank.
Telephone call
from Atty.
Cicconi's
office. Cover
letter and fax
of information
for his
review.
CJS Researched
forms to use
for
partnership
consent.
CJS Reviewed
Phelaro, Inc.
stock file.
CJS Discussion
with SWP
regarding
stock
liquidation
agreement.
0.30 @ 135.00/hr 40.50
0.30 @ 160.00/hr 48.00
0.40 @ 135.00/hr 54.00
0.50 @ 135.00/hr 67.50
0.60 @ 100.00/hr 60.00
0.60 @ 100.00/hr 60.00
0.20 @ 100.00/hr 20.00
Page 7
GATES& ASSOCIATES, P.C.
Magaro, David W., Estate of
Variety Investments Dissolution
09/28/00
09/28/00
09/28/00
09/29/00
09/29/00
09/29/00
CJS Began
preparing
Phelaro stock
liquidation
agreement.
SWP Telephone call
from opposing
counsel Elyse
Rogers
regarding the
request from
Phelaro, Inc.
for a
partnership
document
consenting to
the
distribution
of shares to
the individual
partners.
SWP Conference
with CJS
regarding the
document to be
prepared.
Attempted
phone calls to
Attorney Mark
Bradshaw.
CJS Finished
drafting stock
distibution
agreement.
CJS Discussions
with SWP
regarding
stock
distribution
agreement.
CJS Reviewed and
revised stock
distribution
agreement
(several
times).
0.80 @ lO0.O0/hr 80.00
0.30 @ 135.00/hr 40.50
0.30 @ 135.00/hr 40.50
1.20 ~ lO0.O0/hr 120.00
0.30 @ 100.00/hr 30.00
1.30 @ lO0.O0/hr 130.00
Page 8
GATES& ASSOCIATES, P.C.
Magaro, David W., Estate of
Variety Investments Dissolution
09/29/00
SWP Reviewed
proposed
partnership
document.
09/29/00
SWP
Reviewed
proposed
partnership
consent
document,
telephone
conference
with Attorney
Mark Bradshaw
for Phelaro,
Inc. E-mailed
agreement to
Mr. Bradshaw
for his
review.
10/03/00
10/03/00
10/21/00
CJS
SWP
LRG
Discussions
with SWP and
LRG regarding
Phelaro, Inc.
agreement.
Telephone call
from Mark
Bradshaw.
Edited
agreement.
Telephone call
to attorney
Rogers and fax
of agreement
to attorney
Rogers.
Office
conference
with Marie
Magaro to
review and
sign Variety
Investments
stock
distribution
agreement for
Phelaro, Inc.
0.40 @ 135.00/hr 54.00
0.50 @ 135.00/hr 67.50
0.30 @ lO0.00/hr 30.00
0.50 @ 135.00/hr 67.50
0.70 @ 160.00/hr 112.00
Page 9
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Variety Investments Dissolution
10/26/00 LRG
common stock.
Reviewed file
regarding
Phelaro, Inc.
stock
distribution,
and
correspondence
to opposing
counsel.
0.40
Subtotal professional fees:
@ 160.00/hr
64.00
$ 3,730.50
Total current billing:
$ 3,730.50
05/02/00
05/18/00
No. 12754
Prior payments/credits
No. 13022
Prior payments/credits
Previous balance:
1,480.32
( 1,007.74) 472.58
916.49
( 0.00) 916.49
$ 1,389.07
$ 1,389.07
Total now due:
5,119.57
Hold Account C:
16,733.17
Current Over 30 Over 60 Over 90
3730.50 0.00 0.00 1389.07
GATES & ASSOCIATES, P.C.
1013 Mumma Road
Suite ~100
Lemoyne, PA 17043-1218
(717) 731-9600
Federal I.D. #25-1673750
STATEMENT
Magaro, David W., Estate of
c/o Marie K. McAndrew,
Administratrix
P.O. Box 188
Gaines, PA 16921
Variety Investments Dissolution
Statement Date December 22, 2000
Period Ending November 30, 2000
Statement No. 14524
PAYMENT DUE UPON RECEIPT OF STATEMENT.
Ail overdue accounts will be assessed finance charges of 1 1/2% per month.
We now accept the following credit cards for payment: American Express,
Discover, Mastercard & Visa.
Professional Fees
11/21/00 LRG
Telephone call
from Attorney
Mark Bradshaw
regarding
Richard Phelan
lawsuit and
preacipe to
discontinue.
0.30 @ 160.00/hr 48.00
11/21/00 MEH
11/27/00 MEH
with LRG re:
discontinuance
of litigation
against
Richard Phelan
and related
companies.
Reviewed files
and drafted
praecipe to
discontinue
litigation
against
Phelaro
companies;
0.50 @ 155.00/hr 77.50
1.00 @ 155.00/hr 155.00
Page 2
GATES& ASSOCIATES, P.C.
Magaro, David W., Estate of
Variety Investments Dissolution
correspondence
to Atty. Kit
Conner.
11/27/00 LRG
Telephone
conference
with Attorney
Mark Bradshaw
regarding
discontinuance
of Phelan
litigation.
11/28/00 }{EH
Correspondence
to Atty. Kit
Conner and
Atty. Mark
Bradshaw; memo
to LRG.
0.20 @ 160.00/hr 32.00
0.30 @ 155.00/hr 46.50
Disbursements
11/09/00
11/09/00
Subtotal professional fees: $ 359.00
Long distance charges. 0.13
Long distance charges. 0.26
$ 0.39
Subtotal disbursements:
Total current billing:
Payments Received
12/01/00
Transfer to CTC Trust
Account: interest
earned thru 11/30/00.
05/02/00 NO. 12754 1,480.32
Prior payments/credits ( 1,007.74)
05/18/00 No. 13022 916.49
Prior Payments/credits ( 0.00)
11/02/00 No. 13246 3,730.50
$ 359.39
35.73
o.oo)
472.58
916.49
Page 3
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Variety Investments Dissolution
Prior payments/credits
Previous balance:
0.00) 3,730.50
$ 5,119.57
S,119.S7
Total now due:
5,478.96
Hold Account C:
16,806.35
Current Over 30 Over 60 Over 90
359.39 3730.50 0.00 1389.07
GATES & ASSOCIATES, P.C.
1013 Mumma Road, Suite #100
Lemoyne, PA 17043-1218
(717) 731-9600
Federal I.D. #25-1673750
STATEMENT
Magaro, David W., Estate of
c/o Marie K. McAndrew,
Administratrix
P.O. Box 666
Wellsboro, PA 16901
Variety Investments Dissolution
Statement Date July 31, 2001
Period Ending July 31, 2001
Invoice No. 15065
MAGDAV-VARINV
PAYMENT DUE UPON RECEIPT OF STATEMENT.
Ail overdue accounts will be assessed finance charges of 1 1/2% per
month.
We now accept the following credit cards for payment: American Express,
Discover, Mastercard & Visa.
Professional Fees:
07/26/01 LRG Telephone call from Doug Smith
regarding promissory note.
Subtotal Professional Fees:
48.00
Total Current Billing:
$ 48.00
Previous Balance:
5,478.96
5,478.96
TOTAL NOW DUE:
Magaro, David W., Estate of Page 2
Variety Investments Dissolution
Hold Account C:
16,957.68
Current Over 30 Over 60
48.00 0.00 0.00
Over 90 Over 120
0.00 5478.96
GATES & ASSOCIATES,
1013 Mumma Road, Suite #100
Lemoyne, PA 17043-1218
(717) 731-9600
Federal I.D. #25-1673750
INVOICE
Magaro, David W., Estate of
c/o Marie K. McAndrew,
Administratrix
P.O. Box 666
Wellsboro, PA 16901
Variety Investments Dissolution
Invoice Date November 9, 2001
Period Ending October 31, 2001
Invoice No. 16946
PAYMENT DUE UPON RECEIPT OF STATEMENT.
Ail overdue accounts will be assessed finance charges of i 1/2% per month.
We now accept the following credit cards for payment~ American Express,
Discover, Mastercard & Visa.
Professional Fees:
10/03/01
10/09/01
10/09/01
ANP Telephone call
from Doug
Smith
regarding
satisfaction
piece.
ANP Prepared
Mortgage
Satisfaction
for filing
regarding Doug
Smith.
LRG Telephone call
from Doug -
Smith
regarding
satisfaction;
inter-office
conference
with Attorney
Petarlin
regarding
satisfaction
0.20 @ 100.00/hr 20.00
1.00 @ 100.00/hr 100.00
0.50 @ 160.O0/hr 80.00
GATES & ASSOCIATES, P.C.
Pege 3
Magaro, David W., Estate of
Variety Investments Dissolution
TOTAL NOW DUE:
5,767.00
Hold Account C:
16,965.30
Current Over 30 Over 60 Over 90
240.04 0.00 0.00 5526.96
PLEASE VISIT OUR WEBSITE AT WWW.GATESLAWFIRM.COM
GATES, HALBRUNER & HATCH, P.C.
1013 Mumma Road
Suite #100
Lemoyne, PA 17043-1218
(717) 731-9600
Federal I.D. #30-0000518
INVOICE
Magaro, David W., Estate of
c/o Marie K. McAndrew,
Administratrix
P.O. Box 666
Wellsboro, PA 16901
Variety Investments Dissolution
Invoice Date February 11, 2002
Period Ending January 31, 2002
Invoice No. 17727
PAYMENT DUE UPON RECEIPT OF STATEMENT.
All overdue accounts will be assessed finance charges of 1 1/2% per month.
We now accept the following credit cards for payment: American Express,
Discover, Mastercard & Visa.
Professional Fees:
01/23/02 LRG
Reviewed
correspondence
from IRS
regarding
partnership
income taxes
due for
calendar year
1998.
0.40 @ 160.00/hr 64.00
Disbursements:
01/02/02
01/16/02
01/23/02
01/23/02
01/30/02
01/30/02
Subtotal Professional Fees:
Long distance charges.
Long distance charges.
Long distance charges.
Long distance charges.
Long distance charges.
Long distance charges.
$ 64.00
2.21
2.73
0.39
0.13
0.13
0.52
GATES, HALBRUNER & HATCH, P.C.
Page 2
Magaro, David W., Estate of
Variety Investments Dissolution
Subtotal disbursements:
6.11
Total current billing:
$ 70.11
05/02/00
05/18/00
11/02/00
12/22/00
07/31/01
11/09/01
No. 12754
Prior payments/credits
No. 13022
Prior payments/credits
No. 13246
Prior payments/credits
No. 14524
Prior payments/credits
No. 15065
Prior payments/credits
No. 16946
Prior payments/credits
Previous balance:
1,480.32
1,007.74 472.58
916.49
0.00 916.49
3,730.50
0.00' 3,730.50
359.39
0.00 359.39
48.00
0.00 48.00
240.04
0.00 240.04
$ 5,767.00
$ 5,767.00
TOTAL NOW DUE:
5,837.11
Trust account balance B:
16,898.95
Current Over 30
70.11 0.00
Over 60 Over 90
0.00 5767.00
PLEASE VISIT OUR WEBSITE AT WWW.GATESLAWFIRM.COM
GATES & ASSOCIATES, P.C.
1013 Mumma Road
Suite #100
Lemoyne, PA 17043-1218
(717) 731-9600
Magaro, David W., Estate of
c/o Marie K. McAndrew,
Administratrix
P.O. Box 188
Gaines, PA 16921
STATEMENT
Tina M. Mestlin Litigation
Statement Date June 12, 2000
Period Ending May 31, 2000
Reference No. 13245
Professional Fees
05/17/00 MEH
05/18/00 MEH
05/19/00 MEH
05/22/00 MEH
PAYMENT DUE UPON RECEIPT OF STATEMENT
Telephone call to
Atty. Wineka.
Memo to file.
Telephone call
from Jill Wineka.
Drafted brief in
support of
objections.
Drafted brief in
support of
exceptions.
Correspondence to
court
administrator.
Inter-office
conference with
TLS.
Correspondence to
Atty. Lisa Coyne.
Drafted brief in
opposition to
Mestlin's
exceptions.
Reviewed brief
from Atty.
Wineka. Drafted
reply brief.
0.20 @ 155/hr
2.50 @ 155/hr
2.50 @ 155/hr
1.50 @ 155/hr
2.50 @ 155/hr
31.00
387.50
387.50
232.50
387.50
Page 2
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Tina M. Mestlin Litigation
05/24/00
MEH Drafted brief
opposing
Mestlin's
exceptions.
05/25/00
Correspondence to
Cumberland County
Court
Administration.
Inter-office
conference with
TLS.
05/30/00 }{EH
o5/31/o0 MEH
Inter-office
conference with
TLS regarding
argument on
exceptions.
Reviewed reply
brief from Atty.
Wineka.
1.00
0.30
0.20
0.40
@ 155/hr 155.00
@ 155/hr 46.50
@ 155/hr S1.00
@ 155/hr 62.00
Subtotal professional fees:
1,720.50
Disbursements
05/25/99
05/18/00
05/19/00
05/19/00
05/19/00
05/19/00
05/22/00
05/25/00
05/30/00
CD Mileage - travel to
Cumberland Co. Courthouse
to file documents.
CD Long distance charges.
CD Postage.
CD Postage.
CD Postage.
CD Postage.
CD Postage.
CD Postage.
CD Long distance charges.
Subtotal disbur~ements:
22.00 7.15
1.00 0.13
3.00 1.65
1.00 0.77
2.00 1.10
3.00 2.31
4.00 1.32
4.00 3.08
1.00 0.13
17.64
Total current billing: 1,738.14
Page 3
GATES & ASSOCIATES, P.C.
Magaro, David W., Estate of
Tina M. Mestlin Litigation
Payments Received
05/25/00 Payment Received
(#242)
Thank You.
( 2,215.81)
( 2,215.81)
05/18/00
No. 12486
Prior payments/credits
Previous balance:
2,215.81
0.00) 2,215.81
2,215.81
0.00
Total now due:
1,738.14
Current Over 30 Over 60 Over 90
1738.14 0.00 0.00 0.00
Ail overdue accounts will be assessed finance charges of I 1/2% per month.
WE NOW ACCEPT THE FOLLOWING CREDIT CARDS FOR PAYMENT: AMERICAN EXPRESS,
DISCOVER, VISA & MASTERCARD. PLEASE CALL THE OFFICE FOR DETAILS.
GATES & ASSOCIATES, P.C.
1013 Mumma Road
Suite #100
Lemoyne, PA 17043-1218
(717) 731-9600
Federal I.D. #25-1673750
Magaro, David W., Estate of
c/o Marie K. McAndrew,
Administratrix
P.O. Box 188
Gaines, PA 16921
STATEMENT
Tina M. Mestlin Litigation
Statement Date February 16, 2001
Period Ending January 31, 2001
MAGDAV-TINMME
Invoice No. 13493
PAYMENT DUE UPON RECEIPT OF STATEMENT.
Ail overdue accounts will be assessed finance charges of i 1/2% per
month.
,4e now accept the following credit cards for payment: American Express,
Discover, Mastercard & Visa.
Professional Fees
01/02/01 MEH
01/02/01 LRG
01/02/01 LRG
01/08/01 MEH
Reviewed order and opinion from
Judges Hoffer and Hess re:
exceptions to initial decision on
First and Partial Account.
Reviewed Order from Orphans'
Court Judges Hoffer and Hess
regarding decision on partial
accounting.
Inter-office conference with
Attorney Halbruner to review and
discuss Orphans' Court Order.
Legal research regarding
appealability of order on partial
account; drafted notice of appeal
and reviewed court rules re:
appeal procedure; correspondence
to Marie McAndrew.
01/09/01 MEH Telephone call from Marie
Magaro, David W., Estate of
Tina M. Mestlin Litigation
McAndrew; reviewed correspondence
from Atty. Jill Wineka; reviewed
recent amendments to appellate
rules.
Ol/lO/Ol
MEH
Correspondence to Atty. Jill
Wineka; conference with TLS re:
obtaining docket entry printout
for notice of appeal.
oi/i2/oi
MEH
Reviewed docket entry printout
from Orphans' Court Clerk;
prepared Notice of Appeal;
correspondence to Orphans' Court
Clerk.
01/12/01
01/25/01
0i/31/01
TLS
MEH
MEH
Traveled to Cumberland County
Register of Wills Office and
obtained certified copy of Estate
docket for Notice of Appeal.
Reviewed correspondence from
Superior Court re: appeal.
Drafted statement of issues
presented on appeal.
Page 2
Subtotal professional fees: $
903.00
Costs/Disbursements
0i/08/0i
01/10/01
0i/ii/0i
01/12/01
0i/i2/0i
0i/i2/0i
0i/i2/0i
0i/i2/0i
01/12/01
0i/19/0i
Postage. 0.76
Postage. 1.02
Court Costs - Cumberland Co. 8.00
Register of Wills.
Mileage - travel to Cumberland 7.24
Co. Courthouse to pick up
certified copy of docket.
Parking. 0.10
Postage. 3.85
Postage. 0.97
Long distance charges. 0.39
Court Costs - Cumberland Co. 75.00
Register of Wills.
Court Costs - Superior Court of 55.00
PA.
Subtotal costs/disbursements $ 152.33
Magaro, David W., Estate of
Tina M. Mestlin Litigation
Total Current Billing:
Page 3
1,055.33
Previous Balance:
1,738.14
$ 1,738.14
TOTAL NOW DUE:
2,793.47
Current Over 30 Over 60 Over 90
1055.33 0.00 0.00 1738.14
GATES & ASSOCIATES, P.C.
1013 Mumma Road
Suite #100
Lemoyne, PA 17043-1218
(717) 731-9600
Federal I.D. #25-1673750
Magaro, David W., Estate of
c/o Marie K. McAndrew,
Administratrix
P.O. Box 188
Gaines, PA 16921
STATEMENT
Tina M. Mestlin Litigation
Statement Date April 5, 2001
Period Ending March 31, 2001
MAGDAV-TINMPfE
Invoice No. 15355
PAYMENT DUE UPON RECEIPT OF STATEMENT.
All overdue accounts will be assessed finance charges of 1 1/2% per
month.
We now accept the following credit cards for payment: American Express,
Discover, Mastercard & Visa.
Professional Fees
02/01/01 M-EH
02/02/01 MEH
02/07/01 MEH
02/27/01 MEH
03/01/01 MEH
03/09/0t MEH
Telephone call to Superior Court
Prothonotary; correspondence to
Reviewed correspondence from
Superior Court; prepared civil
docketing statement for appeal.
Prepared Superior Court docketing
statement and proof of service;
correspondence to Superior Court.
Drafted Designation of Contents
of Reproduced Record and
Statement of Issues Presented on
Appeal; began preparing
Reproduced Record and began
drafting Superior Court Brief.
Correspondence to Superior Court.
Reviewed correspondence and
Magaro, David W., Estate of
Tina M. Mestlin Litigation
counter-designation of reproduced
record contents from Atty. Jill
Wineka; drafted reproduced
record.
03/26/01 MEH
Prepared Reproduced Record; legal
research; drafted Superior Court
Brief.
03/27/01 MEH
Prepared Reproduced Record and
instructed JMA re: duplication
and binding.
03/28/01 }{EH Drafted Superior Court brief.
03/29/01 MEH
Drafted, reviewed and revised
brief; conference with JMA re:
duplication and binding of brief.
Page 2
Subtotal professional fees: $ 3,053.50
Costs/Disbursements
02/01/01 Postage.
Subtotal costs/disbursements
1.36
$ 1.36
Total Current Billing:
$ 3,054.86
Previous Balance:
$ 2,793.47
$ 2,793.47
TOTAL NOW DUE:
5,848.33
Current
3054.86
Over 30 Over 60 Over 90
1055.33 0.00 1738.14
GATES & ASSOCIATES, P.C.
1013 Mumma Road, Suite #100
Lemoyne, PA 17043-1218
(717) 731-9600
Federal I.D. #25-1673750
STATEMENT
Magaro, David W., Estate of
c/o Marie K. McAndrew,
Administratrix
P.O. Box 666
Wellsboro, PA 16901
Tina M. Mestlin Litigation
Statement Date May 4, 2001
Period Ending April 30, 2001
Invoice No. 15993
MAGDAV-TINMME
PAYMENT DUE UPON RECEIPT OF STATEMENT.
Ail cverdue accounts will be assessed finance charges of 1 1/2% per
month.
We now accept the following credit cards for payment: American Express,
Discover, Mastercard & Visa.
Professional Fees:
04/02/01 MEH
Filed brief and reproduced record
at Superior Court Prothonotary;
correspondence to Atty. Jill
Wineka.
04/04/01 MEH
Reviewed notice from Superior
Court re: argument on appeal;
correspondence to Superior Court
Prothonotary.
04/12/01 MEM Telephone call from Marie Magaro.
04/25/01 MEH
Reviewed correspondence from
Atty. Michael Bangs and Atty.
Lisa Coyne.
Subtotal Professional Fees: $ 186.00
Magaro, David W., Estate of
Tina M. Mestlin Litigation
Costs/Disbursements:
04/02/01
04/06/01
Postage - brief. U.S. Postal 21.01
Service
Photocopying brief. / Gancom 419.22
Subtotal Costs/Disbursements: $ 440.23
Page 2
Total Current Billing:
$ 626.23
Previous Balance:
$ 5,848.33
$ 5,848.33
TOTAL NOW DUE:
6,474.56
Current Over 30 Over 60 Over 90 Over 120
3681.09 0.00 1055.33 0.00 1738.14
GATES & ASSOCIATES, P.C.
1013 Mumma Road, Suite #100
Lemoyne, PA 17043-1218
{717) 731-9600
Federal I.D. #25-1673750
STATEMENT
Magaro, David W., Estate of
c/o Marie K. McAndrew,
Administratrix
P.O. Box 666
Wellsboro, PA 16901
Tina M. Mestlin Litigation
Statement Date June 8, 2001
Period Ending May 31, 2001
Invoice No. 16217
MAGDAV-TINMME
PAYMENT DUE UPON RECEIPT OF STATEMENT.
Ail overdue accounts will be assessed finance charges of 1 1/2% per
month.
We now accept the following credit cards for payment: American Express,
Discover, Mastercard & Visa.
Professional Fees:
05/09/01 ~EH Reviewed correspondence and brief
from Atty. Jill Wineka;
correspondence to Marie Magaro.
Subtotal Professional Fees: $
201.50
Costs/Disbursements:
05/09/01 Postage.
Subtotal Costs/Disbursements:
1.60
$ 1.60
Total Current Billing:
203.10
Previous Balance:
6,474.56
$
6,474.56
Magaro, David W., Estate of
Tina M. Mestlin Litigation
Page 2
TOTAL NOW DUE:
6,677.66
Current
203.10
Over 30
626.23
Over 60
3054.86
Over 90
1055.33
Over 120
1738.14
GATES & ASSOCIATES, P.C.
1013 Mumma Road, Suite #100
Lemoyne, PA 17043-1218
(717) 731-9600
Federal I.D. #25-1673750
STATEMENT
Magaro, David W., Estate of
c/o Marie K. McAndrew,
Administratrix
P.O. Box 666
Wellsboro, PA 16901
Tina M. Mestlin Litigation
Statement Date July 31, 2001
Period Ending July 31, 2001
Invoice No. 16469
MAGDAV-TINMME
PAYMENT DUE UPON RECEIPT OF STATEMENT.
All overdue accounts will be assessed finance charges of t 1/2% per
month.
We now accept the following credit cards for payment: American Express,
Discover, Mastercard & Visa.
Professional Fees:
07/31/01 MEH
Reviewed notice from Superior
Court re: argument date; memo to
file re: same; correspondence to
Marie Magaro.
Subtotal Professional Fees: $
46.50
Total Current Billing:
$ 46.50
Previous Balance:
6,677.66
$
6,677.66
TOTAL NOW DUE: $ 6,724.16
Magaro, David W., Estate of
Tina M. Mestlin Litigation
Page 2
Current Over 30 Over 60 Over 90 Over 120
46.50 203.10 626.23 3054.86 2793.47
GATES & ASSOCIATES, P.C.
1013 Mumma Road, Suite #100
Lemoyne, PA 17043-1218
(717) 731-9600
Federal I.D. #25-1673750
INVOICE
Magaro, David W., Estate of
c/o Marie K. McAndrew,
Administratrix
P.O. Box 666
Wellsboro, PA 16901
Tina M. Mestlin Litigation
Invoice Date November 8, 2001
Period Ending October 31, 2001
Invoice No. 16945
PAY~NT DUE UPON RECEIPT OF STATE~-ENT.
Ail overdue accounts will be assessed finance charges or 1 1/2% per month.
We now accept the following credit cards for payment: American Express,
Discover, Mastercard & Visa.
Professional Fees:
10/16/01
10/17/01
MEH Reviewed
briefs,
updated legal
research and
prepared for
oral argument
on appeal to
Superior
Court;
telephone call
from Marie
Magaro.
MEH Prepared for
and presented
oral argument
at Superior
Court.
4.50 @ 155.00/hr 697.50
2.00 @ 155.00/hr 310.00
Subtotal Professional Fees: $ 1,007.50
GATES & ASSOCIATES, P.C.
Page 2
Magaro, David W., Estate of
Tina M. Mestlin Litigation
Disbursements:
10/05/01
Court Costs - / Supeme Court of 10.00
Pennsylvania
Subtotal disbursements: $ 10.00
Total current billing:
1,017.50
06/12/00
02/16/01
04/05/01
05/04/01
06/08/01
07/31/01
No. 13245
Prior payments/credits
No. 13493
Prior payments/credits
No. 15355
Prior payments/credits
No. 15993
Prior payments/credits
No. 16217
Prior payments/credits
No. 16469
Prior payments/credits
Previous balance:
1,738.14
0.00) 1,738.14
1,055.33
0.00) 1,055.33
3,054.86
0.00) 3,054.86
626.23
0.00) 626.23
203.10
0.00) 203.10
46.50
0.00) 46.50
$ 6,724.16
6,724.16
TOTAL NOW DUE:
7,741.66
Current Over 30 Over 60 Over 90
1017.50 0.00 0.00 6724.16
PLEASE VISIT OUR WEBSITE AT WWW.GATESLAWFIRM.COM
GATES, HALBRUNEE & HATCH, P.C.
Page 2
Magaro, David W., Estate of
Tina M. Mestlin Litigation
Disbursements:
12/14/01
12/17/01
Postage.
Long distance charges.
Subtotal disbursements:
0.57
0.26
$ 0.83
Total current billing:
$ 202.33
06/12/00
02/16/01
04/05/01
05/04/01
06/08/01
07/31/01
11/08/01
No. 13245
Prior payments/credits
No. 13493
Prior payments/credits
No. 15355
Prior payments/credits
No. 15993
Prior payments/credits
No. 16217
Prior payments/credits
No. 16469
Prior payments/credits
No. 16945
Prior payments/credits
Previous balance:
1,738.14
0.00 1,738.14
1,055.33
0.00 1,055.33
3,054.86
0.00 3,054.86
626.23
0.00 626.23
203.10
· 0.00 203.10
46.50
0.00 46.50
1,017.50
0.00 1,017.50
$ 7,741.66
7,741.66
TOTAL NOW DUE:
7,943.99
Current Over 30
202.33 1017.50
Over 60 Over 90
0.00 6724.16
PLEASE VISIT OUR WEBSITE AT WWW.GATESLAWFIRM.~OM
GATES, HALBRUNER & HATCM, P.C.
1013 Mumma Road
Suite #100
Lemoyne, PA 17043-1218
(717) 731-9600
Federal I.D. #30-0000518
INVOICE
Magaro, David W., Estate of
c/o Marie K. McAndrew,
Administratrix
P.O. Box 666
Wellsboro, PA 16901
Tina M. Mestlin Litigation
Invoice Date February 11, 2002
Period Ending January 31, 2002
Invoice No. 18227
PAYMENT DUE UPON RECEIPT OF STATEMENT.
Ail overdue accounts will be assessed finance charges of 1 1/2% per month.
We now accept the following credit cards for payment: American Express,
Discover, Mastercard & Visa.
Professional Fees:
01/19/02
01/21/02
MEH Reviewed file
re: First and
Partial
Accounting in
order to
respond to
title
objection.
LRG Reviewed file;
reviewed
Orphans' Court
documents
related to
Stumpstewn
Road
distribution
and partial
accounting;
inter-office
conference
with Attorney
Halbruner
regarding
0.70 @ 155.00/hr 108.50
1.50 @ 160.00/hr 240.00
GATES, HALBRUNER & HATCH, P.C.
Page 2
Magaro, David W., Estate of
Tina M. Mestlin Litigation
accounting;
telephone
conference
with Attorney
David Getz
regarding his
title
objections
involving the
estate
distribution.
01/21/02
0i/2i/02
MEH
LRG
Conference
with LRG to
review title
objection re:
objections to
First and
Partial
Account;
telephone call
to Atty. David
Getz re: same;
prepared
documents for
review by
Atty. Getz;
correspondence
to Atty. Getz.
Reviewed
correspondence
and related
documents by
Attorney
Halbruner to
Attorney David
Getz.
oi/2i/o2
LRG
Reviewed
correspondence
to Attorney
Getz; reviewed
numerous court
documents
related to the
distribution
and sale of
Stumpstown
Road property.
2.60 @ 155.00/hr 403.00
0.50 @ 160.00/hr 80.00
0.50 @ 160.00/hr 80.00
GATES, HALBRUNER & HATCH, P.C.
Page 3
Magaro, David W., Estate of
Tina M. Mestlin Litigation
01/25/02 MEH Conference
with LRG re:
resolving
~itle
objections to
pending
litigation
over First and
Partial
Account;
reviewed file;
correspondence
to Atty. David
Getz itemizing
sums which are
to be
reimbursed to
estate;
conference
with LRG after
return from
settlement;
telephone call
to Atty. Jill
Wineka.
01/25/02 LRG
01/28/02 MEH
Preparation of
calculations
for various
reimbursements
due to Tina
Mestlin's
objections to
Partial
Account which
impair
distribution
of Stumpstown
Road property.
Reviewed
interim
Orphans' Court
opinion;
conference
with LRG re:
resolving
title
objections
concerning
account
2.50 @ 155.00/hr 387.50
0.80 @ 160.00/hr 128.00
1.50 @ 155.00/hr 232.50
GATES, HALBRUNER & HATCH, P.C.
Page 4
Magaro, David W., Estate of
Tina M. Mestlin Litigation
litigation;
legal research
re:
administrator'
s power to
distribute
real property
prior to
account
confirmation;
reviewed
correspondence
to Atty. David
Getz.
01/28/02
LRG
Preparation of
revised
Federal Estate
Tax
calculations
based on Tina
Mestlin's
possible
claims under
her
Objections;
revised
calculations
on
Pennsylvania
inheritance
tax;
preparation of
corresondence
to David Getz
explaining
possible tax
increases and
escrow of
funds.
01/29/02
LRG
Tax research
regarding IRS
Estate Tax
Closing
letters and
re-opening
federal estate
tax audits by
IRS after
issuance of
2.00 @ 160.00/hr 320.00
0.50 @ 160.00/hr 80.00
GATES, FL%LBRUNER & HATCH, P.C.
Page 5
Magaro, David W., Estate of
Tina M. Mestlin Litigation
Closing
letter.
Subtotal Professional Fees:
$ 2,059.50
Total current billing:
$ 2,059.50
06/12/00
02/16/01
04/05/01
05/04/01
06/08/01
07/31/01
11/08/01
12/31/01
No. 13245
Prior payments/credits
No. 13493
Prior payments/credits
No. 15355
Prior payments/credits
No. 15993
Prior payments/credits
No. 16217
Prior payments/credits
No. 16469
Prior payments/credits
No. 16945
Prior payments/credits
No. 17542
Prior payments/credits
Previous balance:
1,738.14
0.00 1,738.14
1,055.33
0.00 1,055.33
3,054.86
0.00 3,054.86
626.23
0.00 626.23
203.10
0.00 203.10
46.50
0.00 46.50
1,017.50
0.00 1,017.50
202.33
0.00) 202.33
$ 7,943.99
$ 7,943.99
TOTAL NOW DUE:
10,003.49
Current Over 30 Over 60 Over 90
2059.50 202.33 0.00 7741.66
Gates, Halbruner & Hatch, P.C.
1013 Munara Road
Suite # 100
Lermyne, PA 17043
(717) 731-9600
Federal I.D. #03-0379998
INVOICE
Magaro. David W, Estate of
e/o Marie K. MeAndrew, Adnmistratrix
P.O. Box 666
Weiis bore, PA 16901
Tina M. Mestlin I~tigation
Invoice Date May 6, 2002
Period End/rig April 30, 2002
Invoke No. 20101
PA~ DUE UPON RECEIFr OF STATEMENT
All overdue accounts will be assessed finance charges of 1.5% per month.
We now accept the following credit cants for payrmnt: American Fa~pmss, Discover, Mastercard
Professional Fees
4/15/2002 IvlEH
REVIEWED RFL'ENT SUPERIOR COURT DECISION RE:
APPEALABILITY OF ESTATE ADMINISTRATION AND
ACCOUNTING ISSUES.
Current Over 30
31.00 0.00
0.20 ~ 155.00/hr 31.00
Sub-total Fees: 31.00
Total L-hmant Billing: 31.00
Previous Balance Due: 10,003.49
Total NowDue: 10,034.49
Over 60 Over 90
2,0~9.~0 7,943.99
PLEAS E S END ALL PAYMI~TS AND CORRES PONDI~CE TO OL~ LI1HOY~i-E ADDRESS. V~IT OI~ WI~SITE AT
WWW. GATES LAWI~RlVICOM
CERTIFICATE OF SERVICE
I, Cory J. Snook, Esquire, of the law firm of Gates, Halbruner & Hatch, P.C., hereby certify
that I served a tree and correct copy of the foregoing document on this date by first-class U.S. mail,
postage prepaid, to the following:
Ronald M. Katzman, Esquire
Goldberg, Katzman & Shipman, P.C.
320 Market Street, Strawberry Square
P.O. Box 1268
Harrisburg, PA 17108-1268
(Attorney for Plaintiff)
Supreme Court I.D. #85734
1013 Mumma Road, Suite 100
Lemoyne, PA 17043
(717) 731-9600
(Attomey for Defendants)
Date: July 7, 2003
EXHIBIT "C"
LOWELL R GATES
ALBERT N PETERLIN
STACEY L NACE
TRACl L SEPKOVlC
LAW OFFICES OF
GATES, HALBRUNER &-HATCH,
1013 MUMMA ROAD · SUITE 100 · LEMOYNE, PENNSYLVANIA 17043
(717) 731-9600 · FAX: (717) 731-9627
BRANCH OFF(CE.
3 WEST MONUMENT SQUARE SUITE
WEB SITE:
www, Ga~esLawFi~m corn
CORRESPONDENCE ADDRESS
Lemoyne Office
ounu lu,
VIA FAX: (717} 234-6808
and Re lar U.S. Mail
Ronald M. Katzman, Esquire
Goldberg, Katzman & Shipman, P.C.
320 Market Street, Strawberry Square
P.O. Box 1268
Harrisburg, PA 17108-1268
RE:
Estate of David W. Magaro
In Re: Phelaro, Inc., No. 03-0928
In Re: Phelaro of Derry Township, Inc., No. 03-0929
Dear Mr. Katzrnan:
Enclosed please find copies of Orders of Court for the above-referenced cases scheduling
a hearing for July 24, 2003, at 9:30 am, in Courtroom No. 1, Cumberland County Courthouse,
Carlisle, Pennsylvania. As we are the attorneys of record on this estate, we will plan on
preparing for and attending the hearing, unless we are able to make arrangements for and to
actually transfer the estate administration file for the Estate of David W. Magaro to your law firm
in time for the hearing.
You previously requested information regarding the Estate of David W. Magaro. Based
on your initial request, we were unclear as to your authority for making the request and assumed
that we would continue to represent the Estate, especially in light of your prior letter to me
stating that our law firm should continue to represent Marie K. Magaro, as Administratrix.
Previously, you stated that in our representation of the Estate of David Magaro, we should limit
our communications with Marie Magaro to issues related to the Estate, and/or to make all direct
communications to you on behalf of Marie.
I received Marie Magaro's letter to me dated May 28, 2003 requesting that our law firm
"release all files relating to the David W. Magaro estate..." to your law firm. This estate
administration has been, and will continue to be, complicated and litigious, and has a number of
Ronaid M. Kat2man, Esq.
June 10, 2003
Page -2-
However, we will release and transfer the file only upon receiving payment in full of our
legal fees for the estate administration and the transfer costs. To date, the following legal fees
remain outstanding and unpaid bythe Estate of David W. Magaro. These legal fees are
catcgofized by billing matter, and are listed as follows:
2.
3.
4.
5.
6.
7.
8.
Estate Administration $ 7,374.60
David W. Magaro, Jr. $ 517.50
Loan to Variety investments $ 216.00
Greenray Industries, Inc. $ 3,124.63
Refinance of Allen Street $ 414.61
Variety Machines, Inc. $ 1,177.32
Variety Investments Dissolution $ 5,837.11
Tina Mestlin Liti ation $10.034.49
Total Unpaid Legal Fees ~
In addition, the Magaro file is voluminous and will require numerous hours to prepare it
for transfer. It would also be prudent for us to be available for questions given the outstanding
issues. As a result, there will be a $2,500.00 fee to cover attorney and paralegal time to process
the file transfer.
Finally, our law firm has been holding an escrow balance of $16,898.95 on behalf of the
David W. Magaro Estate. This escrow balance could be applied against the outstanding legal
fees, along with payment of the remaining balance, or the escrow balance could be released to
your custody after payment in full of the legal fees and transfer costs.
Please let me know how you wish to proeT~in thi~ ~matter.
L~well R. Gates
LRG:vmr
enclosures
'bcc: Jeffi'ey B. Albert, Esq. (with copies of enelosm'~)
McKissock & Hoffman, PC
IN RE: PHELAR0, INC.,:
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
CIVIL ACTION - LAW
NO. 03-0928 CIVIL TERM
O RDER OF
AND NOW, this 29'~ day of Apt/I, 2003, upon consideration of Applicam's
application for the appointment ora custodian pursuant to 15 Pa. C.S. § 1767(a), a hearing
is scheduled for Thursday, July 24, 2003, at 9:30 a.m., 'in Courtroom No. 1, Cumberland
County Courthouse, Carlisle, Pennsylvania.
BY THE COURT,
Charles W. Rubendall, II, Esq.
Elyse E. Rogers, Esq.
John A. Feichtel, Esq.
210 Walnut Street
P.O. Box 11963
Harrisburg, PA 17108-1963
Attorneys for Applicant
J.~, esle50le_,--., j.
Mark D. Bradshaw, Esq.
P.O. Box 11670
Harrisburg, PA 17108
Lo}yell R. Gates, Esq.
· Suite 1 oo
O;'l 013 Mumma Road
Lemoyne, PA 17043-I 144
/N RE: PHELARO OF
DERRY TOWNSHIP,
INC.
IN TI-IE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
CIVIL ACTION- LAW
NO. 03-929 CIVIL TERM
O~RDER OF COURT_
AND NOW, this 29th day of April, 2003, uppn_ consid~eratio_n of Applicant's
application for the appointment ora custodian pursuant to 15 Pa. C.S. §1767(a), a hearing
is scheduled for Thursday, July 24, 2003, at 9:30 a.m., in Courtroom No. 1, Cumberland
County Courthouse, Carlisle, Pennsylvania.
BY THE COURT,
Charles W. Rubendall, II, Esq.
Elyse E. Rogers, Esq.
John A. Feichtel, Esq.
210 Walnut Street
P.O. Box 11963
Harrisburg, PA 17108-1963
Attorneys for Applicant
Mark D. Bradshaw, Esq.
P.O. Box 11670
Harrisburg, PA 17108
~Lo./fell R. Gates, Esq.
,/~ite 100
1013 Mumma Road
Lemoyne, PA 17043-1144
:rc
VERIFICATION
Dated:
The undersigned hereby verifies that the facts averred in the foregoing document are true and
correct to the best of his knowledge, information, and belief. This verification is made subject to the
penalties of 18 Pa. C.S.A. § 4904 relating to unswom falsification to authorities.
CERTIFICATE OF SERVICE
I, Cory J. Snook, Esquire, of the law firm of Gates, Halbruner & Hatch, P.C., hereby certify
that I served a true and correct copy of the foregoing document on this date by first-class U.S. mail,
postage prepaid, to the following:
Ronald M. Katzman, Esquire
Goldberg, Katzman & Shipman, P.C.
320 Market Street, Strawberry Square
P.O. Box 1268
Harrisburg, PA 17108-1268
(Attorney for Plaintiff)
1013 Mumma Road, Suite 100
Lemoyne, PA 17043
(717) 731-9600
(Attorney for Defendants)
Date: July 16, 2003
MARIE K. MAGARO, administratrix,:
c.t.a, of the Estate of :
David W. Magaro, deceased, :
plaintiff
LOWELL GATES AND GATES,
HALBRUNER & HATCH, P.C.,
Defendants
IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
: 03-2979 EQUITY TERM
ORDER OF COURT
AND NOW, this 23rd day of 3uly, 2003, this matter
having been called on a petition for a preliminary injunction,
and the parties having made a resolution, IT IS ORDERED:
1. Estate counsel will forthwith withdraw their
appearance for the estate.
2. New counsel will forthwith enter an appearance.
3. There being a claim by current counsel for
attorney fees of approximately $28,000.00 for services rendered,
and there being held by counsel in escrow $16,898.95, counsel
shall keep those funds in escrow until the claim for attorney
fees is either resolved by agreement or by the Court.
4. Counsel shall forthwith turn over the estate file
to new counsel.
5. New counsel
~K~nald M. Katzman, Esquire
For Plaintiff
~ry 3. Snook, Esquire ~
For Defendants
prs
shall mark this docket satisfied.
By the/~o~,~
Edgar B. ~ayl~ 3.
£q :11 ti¥
Ronald M. Katzman, Esquire
I.D. # 07198
Guy H. Brooks, Esquire
I.D. #49672
GOLDBERG, KATZMAN & SHIPMAN, P.C.
320 Market Street
P. O. [lox 1268
Harrisburg, PA 17108-1268
(717) 234-4161
Counsel for Plaintiff
MARIE K. MAGARO, JAMES P.
MCANDREW, and MARIE K.
MCANDREW AND JAMES P.
MCANDREW PARTNERSHIP,
Plaintiffs
LOWELL R. GATES, GATES,
HALBRUNER & HATCH, P.C., and
COMMUNITY TRUST COMPANY,
Defendants
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
:No. a2 lTq
: CIVIL ACTION - LAW
JURY TRIAL DEMANDED
PRAECIPE
TO: PROTHONOTARY:
Please mark the above-captioned matter settled and discontinued.
Date: S/~5/O.~
Ron&ld M. Katzman, EsqUire
Goldberg, Katzman & Shipman, P.C.
320 Market Street
Strawberry Square
P. O. Box 1268
Harrisburg, PA 17108-1268
99550.1