HomeMy WebLinkAbout08-22-08 (4)F:IFILESICIients112690 Dixon112690.1.objections.Qtip.G.R.wpd
IN RE: : IN THE COURT OF COMMON PLEAS OF
ESTATE OF LOTTIE NY DIXON, :CUMBERLAND COUNTY, PENNSYLVAl~A
Deceased, ==,7 '
ORPHANS' COURT DIVISION ; ~ "; ~-~ ~,
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NO.21-07-0686 r,v~
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OBJECTION TO THE FIRST INTERMEDIATE ACCOUNTIhI~`{ _.
OF THE ESTATE OF LOTTIE IVY DIXON `' _..~
AND NOW, comes Richard E. Dixon, George F. Dixon, III, co-Trustees of the QTIP Trust
under the George F. Dixon, Jr. Revocable Trust under Agreement dated May 16, 1985 (the "QT1P
'Crust"), by and through their attorneys, MARTSON DEARDORFF WILLIAMS OTTO GII.ROY
& FALLER, and file the following Objection to the First and Intermediate Accounting of Marshall
I,. Dixon, Executor of the Estate of Lottie Ivy Dixon, and aver as follows:
1. The Decedent's husband, George F. Dixon, Jr., died before the Decedent and through
his amended and restated Agreement of Trust he created a QTIP Trust for the lifetime benefit of the
Decedent.
2. Objectors, Richard E. Dixon and George F. Dixon IlI ("Objectors"), are co-trustees
o:f the QTIP Trust, along with Manufacturers and Traders Trust Company.
3. The Unified Credit for Federal Estate Tax was improperly allocated among assets
includable in the Estate for federal estate tax purposes.
WHEREFORE, Objectors respectfully request that The Executor be surcharged for the
Q'TIP Trust's increased tax liability resulting from the improper allocation of the unified credit.
Respectfully submitted,
Date: August 2008
MARTSON LAW OFFICES
By:
No V. Otto, III, Esquire
I.D. No. 27763
Hubert X. Gilroy
I.D. No. 29943
10 East High Street
Carlisle, PA 17013
(717) 243-3341
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 ,
M. Price
n East High Street
Carlisle, PA 17013
(717) 243-3341
Dated: ~/~