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HomeMy WebLinkAbout02-22-10 ZQIO FEB 22 QM I~~ 26 IN RE: ESTATE OF : IN THE COURT OF COMMON PLEAS OF LOTTIE IVY DIXON, CLERK Oc CUMBERLAND COUNTY, PENNSYLVANIA Deceased ORPHAN'S C'0.!)I~RPHANS' COURT DIVISION CAA-`'BER'1't;C' ~`~!~. 21-07-0686 1N RE: ESTATE OF : IN THE COURT OF COMMON PLEAS OF GEORGE F. DIXON, JR., :CUMBERLAND COUNTY, PENNSYLVANIA Deceased :ORPHANS' COURT DIVISION QTIP -Trust : N0.21-1994-0754 DIRECTIVE AND NOW, this 22nd day of February, 2010, after apre-hearing conference on February 12, 2010, the Auditor directs, as follows: 1. The objections of Richazd E. Dixon and George F. Dixon, III (hereinafter "the brothers") to the allocation of the unified credit are withdrawn. 2. The objections of the brothers to the estate's retention of a portion of the federal estate tax refund are withdrawn. 3. The objections of the brothers to the estate's valuation of jewelry and other property are withdrawn. 4. The objection of the brothers that the estate failed to include a stock brokerage account with an approximate value of $500,000 is withdrawn. 5. The estate acknowledges, and Charlotte Dixon and Marshall L. Dixon (hereinafter "Mazshall") do not dispute, that Charlotte must reimburse the estate for WAYNE F. SHADE Attorney at law disbursements in the amount of $5,402.26 for her Florida condominium and that Marshall 53 West Pomfret Street Carlisle, Pennsylvania 17013 must reimburse the estate for disbursements in the amount of $5,402.27 for his Florida condominium. 6. The brothers' objection to the estate's payment of $8,553.52 for the maintenance of Rose Balcony after Lottie's death is withdrawn on the basis of the estate's explanation that that sum was offset by funds that Marshall advanced to the estate for administration. 7. The executor will withdraw the claim for unpaid expense of interest for funds loaned to the estate as stated on page 26 of the first and intermediate account. 8. Marshall will reimburse the estate in the amount of $9,933.96 for loss of value of marketable securities during administration of the estate. 9. After review of the brothers' petition for appointment of an administrator pro tem and the response of the estate thereto and after argument at the pre-hearing conference, the auditor recommends to the court that the petition be dismissed on the basis that the delay of the brothers in advancing this request would prejudice the other parties in terms of delay and expense where the auditor sees nothing in the petition that the brothers could not have raised at the time of the filing of their objections to the first intermediate accounting in the estate. 10. After review of the brothers' petition for a continuance filed at 3:37 P.M. on WAYNE F. SHADE Attorney at Law 53 West Pomfret Street Carlisle, Pennsylvania 17013 February 19, 2010, and after consideration of opposition to the petition by the estate and -2- by Marshall, individually, the auditor recommends to the court that the petition be dismissed for the same reasons as dismissal of the petition for appointment of an administrator pro tem is recommended. 11. After review of the brothers' addendum to their supplemental pre-hearing memorandum and the response of the estate thereto, the auditor directs that, at the hearing, the brothers will need to establish the relevance of the evidence of checks drawn against the joint checking account where Marshall was a joint owner of the account, where there is no suggestion that the brothers will be able to prove that Lottie was subject to incapacity or undue influence during her lifetime, and where the brothers have withdrawn their objection to the allocation of death taxes among the beneficiaries. 12. Any contentions that the estate did not have adequate notice of the brothers' witnesses and exhibits, and any contentions that the estate did not have adequate notice of the factual and legal bases of the brothers' objection that assets were improperly not included in the estate will be addressed at the hearing. 13. All objections to the proposed schedule of distribution of the QTIP trust are withdrawn, and all parties are in agreement with termination of the trust and distribution in accordance with the provisions of the trust agreement. 14. Manufacturers and Traders Trust Company (hereinafter "the bank") will file a WAYNE F. SHADE Attorney at Law 53 West Pomfret Street Carlisle, Pem~sylvania 17013 revised schedule of distribution, including distribution of the real estate in kind. -3- 15. Marshall's objections to the fees of the corporate and individual trustees of the QTIP trust are withdrawn. 16. With the exception of contentions with respect to counsel fees and the fees of the auditor, the bank will not be pursuing any objections or introducing any testimonial or documentary evidence. 17. The brothers will then proceed with their evidence as to the allegations in their addendum to their supplemental pre-hearing memorandum, followed by any response thereto. 18. After the brothers' presentation of their evidence as to the allegations in their addendum to their supplemental pre-hearing memorandum, the estate may request a continuance of the hearing as to the evidence offered pursuant to the allegations in the brothers' addendum to their supplemental pre-hearing memorandum, only, on the basis that the failure of the brothers to comply with pre-hearing directives denied the estate a reasonable opportunity to prepare a defense to the allegations in the brothers' addendum to their supplemental pre-hearing memorandum. 19. All evidence and all authorities regarding liability for the fees and expenses of WAYNE F. SHADE Attomry at Law 53 West Pomfret Street Carlisle, Peru~cylvania 17013 the auditor will be addressed at this time. Any parties offering evidence on this issue will proceed in the order of the brothers, the bank, the estate, and Marshall, individually. -4- 20. All issues and all evidence regarding liability for attorney fees incurred by the parties in addressing the various objections will be deferred and preserved for later disposition. 21. The bank will advance the expenses for the court stenographer from the corpus of the QTIP trust, subject to recommendations of the auditor for reimbursement. 22. Formal notice of the hearings is waived. Wayne )~. Shade, Esquire Auditor WAYNE F. SHADE Attorney at Law 53 West Pomfret Street Carlisle, Pem~sylvania 17013 Nina B. Stryker, Esquire Erin E. McQuiggan, Esquire Kevin J. Kehner, Esquire Obermayer Rebmann Maxwell & Hippel, LLP Attorneys for Objectors in the Estate of Lottie Ivy Dixon Elizabeth P. Mullaugh, Esquire Kimberly M. Colonna, Esquire McNees, Wallace & Nurick, LLC Attorneys for Executor of the Estate of Lottie Ivy Dixon Daniel L. Sullivan, Esquire Saidis, Flower & Lindsay Attorneys for Marshall L. Dixon, individually Mark D. Bradshaw, Esquire Stevens & Lee Attorneys for M&T Bank -5-