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F:IFILES1Clients\12690 Diznn\12690.1.objections.revtrust.revised.wpd ' ~7 _! % C ~ cl ;
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~ ~; : IN THE COURT OF COMMON PLEA OF ~?
ESTATE OF LOTTIE IVY DIXON, :CUMBERLAND COUNTY, PENN''-LVANI~~
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Deceased,
ORPHANS' COURT DIVISION
NO.21-07-0686
OBJECTIONS OF M&T BANK, RICHARD E. DIXON AND GEORGE F. DIXON III
TO THE FIRST INTERMEDIATE ACCOUNTING OF
MARSHALL L. DIXON, EXECUTOR
AND NOW, comes M&T Bank, Richard E. Dixon and George F. Dixon III, by and through
their attorneys, MARTSON LAW OFFICES, and set forth the following objections to the First
Intermediate Accounting of Marshall L. Dixon, Executor:
1. Objectors, M&T Bank, Richard E. Dixon and George F. Dixon III ("Objectors"), are
c:o-trustees of the Lottie Ivy Dixon Revocable Trust ("Trust"), the residuary beneficiary of the
Decedent's Estate.
2. Obj ectors obj ect to the Account and the proposed Schedule of Distribution as follows:
a. Amounts paid for electric service at real estate for periods following the death
of the Decedent, as title to those properties vested in Marshall L. Dixon and Charlotte I.
Dixon by operation of law.
b. Amounts paid for property maintenance after the Decedent's death, as title
to those properties vested in Marshall L. Dixon and Charlotte I. Dixon by operation of law.
c. Amounts paid for real estate taxes for periods following the Decedent's
death, as title to those properties vested to Marshall L. Dixon and Charlotte I. Dixon by
operation of law.
d. Real estate taxes for periods after the death of the Decedent paid by the Estate
should be reimbursed to the Estate.
e. The loss in value of marketable securities held in the Estate caused by
the delay in the liquidation thereof.
f. Upon reasonable information and belief, substantial assets includable in the
Estate for both administrative and Federal Estate Tax purposes are not accounted for.
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g. The appraisals for the Decedent's personal property and jewelry grossly
understate the value thereof.
h. The Federal Estate Tax Refund received by the Estate was improperly allocated
or distributed among the beneficiaries.
i. The attorney's fees disbursed are excessive relative to the size of the Estate,
the character of the work performed and other factors applied to determine the reasonableness
of attorney's fees charged to an estate under Pennsylvania Supreme Court precedent.
j. The Executor's commissions claimed are excessive relative to the size of the
Estate, the character of the work performed, and other factors applied to determine the
reasonableness of an executor's commission charged to an estate under Pennsylvania Supreme
Court precedent.
k. The Obj ectors reserve the right to further obj ect to such account for such other
irregularities which might become evident during the course of their ongoing discovery and
mvestigarion.
WHEREFORE, Objectors, M&T Bank, Richard E. Dixon and George F. Dixon III,
respectfully request that:
1. Marshall L. Dixon be required to fully account for his actions as Executor of
the Estate.
2. Marshall L. Dixon be surcharged for the amounts paid by the Estate for
maintenance, electric service, and real estate taxes on properties owned by
Marshall L. Dixon and Charlotte I. Dixon.
3. Marshall L. Dixon be surcharged for the amounts lost by his failure to timely
liquidate the Estate's securities portfolio.
4. The Objectors be permitted to conclude their investigation into the financial
affairs of the Decedent and the Executor to determine the nature and extent of
assets improperly excluded or omitted from the administration of the Estate.
5. The Estate be required to cooperate with the Objectors' discovery requests so
that discovery can be concluded in a reasonable amount of time.
6. The Decedent's personalty and jewelry be preserved and maintained so as to
allow further appraisal of the value thereof.
7. Marshall L. Dixon be surcharged to the extent that the Court finds that the
attorney's fees and Executor's commission paid from the Estate exceed
reasonable fees and commissions as determined by the Court.
8. Marshall L. Dixon be removed as Executor of the Estate of Lottie Ivy Dixon.
MARTSON LAW OFFICES
By:
No V. Otto, I ,Esquire
I.D. No. 27763
Hubert X. Gilroy, Esquire
I.D. No. 29943
10 East High Street
Carlisle, PA 17013
(717) 243-3341
Date: ~~~2~~~ Attorneys for Objectors
CERTIFICATE OF SERVICE
I, Mary M. Price, an authorized agent for Martson Deardorff Williams Otto Gilroy & Faller,
hereby certify that a copy of the foregoing Objections was served this date by depositing same in the
Post Office at Carlisle, PA, first class mail, postage prepaid, addressed as follows:
Elizabeth P. Mullaugh, Esquire
McNEES, WALLACE & NURICK
100 Pine Street
P.O. Box 1166
Harrisburg, PA 17108-1166
MARTSON LAW OFFICES
By
Ma .Price
Ten st High Street
Carlisle, PA 17013
(717) 243-3341
Dated: ~''0202~ D(~'