HomeMy WebLinkAbout03-07-11Neil W. Yahn, Esquire
Attorney I.D. No. 82278
James Smith Dietterick & Connelly, LLP
P.O. Box 650
Hershey, PA 17033
(717) 533-3280
Attorneys for Respondent
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
IN RE:
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ESTATE OF WILMA J. SCHEER
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LOYAL FREDERIC OSTERLUND , 'z - ; -,
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EUGENE B. SCHEER
Respondent
MOTION TO ENFORCE SETTLEMENT AGREEMENT
AND NOW comes, the Respondent, EUGENE B. SCHEER (herein "Respondent"), as
Co-Executor and Beneficiary of the Estate of Wilma J. Scheer, by and through his attorneys,
JAMES SMITH DIETTERICK & CONNELLY, LLP, and hereby respectfully sets forth the
following Motion to Enforce Settlement Agreement against Petitioners, JAN ANDREW
OSTERLUND, GARY CASSELL OSTERLUND, and LOYAL FREDERIC OSTERLUND
(herein "Petitioners" collectively) as follows:
1. The Decedent, Wilma J. Scheer (herein the "Decedent"), died on November 22,
2009, a resident of Cumberland County, Pennsylvania leaving a Will dated April 11, 2006 and a
Codicil dated November 21, 2006 (herein the "Will" collectively), which was admitted to
probate before the Cumberland County Register of Wills.
2. Decedent is survived by her spouse, your Respondent herewith, and her five (5)
adult children from a previous marriage, namely Linda Jane Malinak (herein "Linda"), Gail
Victoria McMillen (herein "Gail"), and your Petitioners herewith.
3. Pursuant to Item Four (4) of the Will, Letters Testamentary were granted to
Respondent, Linda, and Gail by the Register of Wills of Cumberland County, Pennsylvania on
December 29, 2009 to administer the Decedent's estate (herein the "Estate").
4. Pursuant to Item Three (3) of the Will, Respondent is a Thirty Five Percent (35%)
beneficiary of the Estate and the remaining Sixty Five Percent (65%) is to be split amongst
Linda, Gail, and the Petitioners, namely Thirteen Percent (13%) for each child.
5. Among the assets in dispute is Decedent's collection of approximately One
Hundred Seventy Nine (179) Maple Leaf Gold Coins (herein the "Coins") valued at
approximately One Thousand Dollars ($1,000.00) a piece.
6. On or about November 30, 2009, Petitioners, Linda, and Gail went to
Respondent's residence to distribute the Coins allegedly under the terms of the Will.
7. As such, Thirty Five Percent (35%) of the Coins, namely Sixty Two (62), were
distributed to Respondent and Sixty Five Percent (65%), namely One Hundred Seventeen (117)
Coins, were distributed to Linda, Gail, and Petitioners.
8. Respondent previously owned Sixty Seven (67) Maple Leaf Gold Coins (aside
and separate from the above Coins accrued by Decedent), thereby bringing his own personal
collection to a total of One Hundred Twenty Nine (129).
9. Following the above distribution of the Coins, Petitioners alleged that "some of
the Coins", approximately Thirty Five (35), were not intended to be distributed to Respondent
and suggested that ownership had passed to them in some form of a gift.
10. Pursuant to which, on or about July 20, 2010, all parties herein entered into an
Escrow Agreement in which Respondent placed all of his Coins (129 in sum) in escrow, pending
adjudication of the Coins in dispute and the Estate in general.
11. On or about February 17, 2011, all parties herein entered into a Family Settlement
Agreement concerning the Estate which has been attached hereto and marked as Exhibit "A".
12. Pursuant to Paragraph Three (3) of the Family Settlement Agreement, all parties
herein agreed that of the 129 Coins being held in escrow, the Respondent shall receive 89 Coins
and the Children (Gail, Linda, and the Petitioners collectively) shall receive 40 Coins, to be
distributed equally among them (emphasis added).
13. Paragraph Three (3) of the Family Settlement Agreement further states that all
Coins received by the Children represent completed gifts made by the Decedent to the Children
during her lifetime and thus are not assets of the Decedent at the time of her death.
14. On or about February 24, 2011, the Respondent received correspondence from the
Children expressing their desire to change the language of Paragraph Three (3) to alter the
distribution of the Coins to the Children "to be divided among them as they shall determine"
(emphasis added).
15. Respondent does not agree to the change of terms in Paragraph Three (3) as the
language "to be divided among them as they shall determine" is contrary to the definition of a
completed gift and inconsistent with the spirit of the Family Settlement Agreement.
16. The basic rules for a gift are well established in Pennsylvania: (1) the intention of
the donor to make an immediate gift; (2) the completed delivery of the gift (where the donor
releases dominion and control over the property in question) and (3) acceptance by the donee.
Sipe's Estate, 492 Pa. 125, 422 A.2d 826 (1980) (emphasis added).
17. By altering the language of Paragraph Three (3) of the Family Settlement
Agreement and affording the Children discretion in distributing the Coins, the elements of a
completed gift made by the Decedent to the Children during her lifetime have not be established
as delivery and acceptance by the donees has not occurred.
18. Respondent believes and therefore avers that the reason behind the Children's
desire to change Paragraph Three (3) is to circumvent a claim filed by the ex-wife of Petitioner
Jan Osterlund, whose share of the Estate is being retained until adjudication of the claim for
unpaid alimony (prior distributions have been seized by Sandra H. Osterlund pursuant to the
attached Writ of Execution marked as Exhibit "B").
19. Respondent, as an Executor of the Estate, does not desire to participate in any
action which may bring a claim against the Estate by a creditor for distributing Estate property to
Petitioner Jan Osterlund when the Estate has been put on notice to retain such assets and wink at
the discretion being afforded to the Children.
20. Respondent avers a fully completed and integrated Settlement Agreement was
agreed to by all parties on or about February 17, 2011.
21. Respondent further avers that the proposed changes by the Children, namely to
Paragraph Three (3) of the Agreement, are not only inconsistent with the Agreement made by all
parties, but are designed to circumvent a creditor.
22. Respondent avers the Family Settlement Agreement should be enforced according
to the terms as presented in the attached Exhibit "A" which was agreed to by all parties on or
about February 17, 2011.
WHEREFORE, Respondent respectfully requests that this Honorable Court enter an
Order compelling the Estate to be administered according to the terms of the attached Family
Settlement Agreement.
Respectfully submitted,
JAMES.,. SM TH, DIETTERICK & CONNELLY, LLP
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Date: x t~ ~ ~ u ~_ ;~•'"`".~
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Nei1.JdG. Yahn
Arney I.D. .82278
~ 4 Sipe Avenu
,~Iummelstown, A 17036
717) 533-32
At or Respondent
VERIFICATION
I, EUGENE B. SCHEER, verify that the statements made in the foregoing Motion are
true and correct to the best of my knowledge. I understand that false statements herein are made
subject to the penalties of 18 Pa.C.S. §4904 relating to unsworn falsification to authorities.
Date: ~"~//' 7i 20 ~/
E NE B. CH R
Neil W. Yahn, Esquire
Attorney I.D. No. 82278
James Smith Dietterick & Connelly, LLP
P.O. Box 650
Hershey, PA 17033
(717)533-3280
Attorneys for Respondent
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
IN RE:
ESTATE OF WILMA J. SCHEER, Deceased
JAN ANDREW OSTERLUND
GARY CASSELL OSTERLUND
LOYAL FREDERIC OSTERLUND
Petitioners
EUGENE B. SCHEER
Respondent
CERTIFICATE OF NON-CONCURRENCE
Pursuant to the Cumberland County local rules, the undersigned hereby certifies that counsel
for the Petitioners and counsel for the Estate have been provided a true and correct copy of the
Motion contained herein, as well as a copy of the Proposed Order, and said counsel does not concur
No. 21-09-1202
in Respondent's Motion to Enforce Settlement Agreement.
Date: ~ f~ ~~
Respectfully submitted,
JAMES SMITH DIETTERICK & CONNELLY, LLP
By:
~~ Neil Warne Yahn, Esquire
Attorney I. . #. 82278
P.O. Box 0
Hershey, PA 17033-0650
(717) 533-3280
Attorney for Respondent
EXHIBIT A
FAMILY SETTLEMENT AGREEMENT
This Family Settlement Agreement (the "Agreement") is made this day of
February, 2011, by, between, and among EUGENE B. SCHEER, LINDA J. MALINAK,
and GAIL V. MCMILLEN, as Co-Executors of the Estate of Wilma Jane Scheer (the
"Executors"); and LINDA J. MALINAK, GAIL V. MCMILLEN, JAN A. OSTERLUND,
GARY C. OSTERLUND, and LOYAL F. OSTERLUND (the "Children") and Eugene B.
Scheer ("Dr. Scheer" and, collectively with the Children, the "Beneficiaries").
The background to this Agreement is as follows:
RECITALS
R-1. Wilma Jane Scheer, a resident of Cumberland County, Pennsylvania
(the "Decedent"), died testate on November 22, 2009, having made her Last Will and
Testament dated April 11, 2006, and a Codicil thereto dated November 21, 2006
(collectively, the "Will"), which Will was duly recorded in the Cumberland County
Register of Wills' Office, Carlisle, Pennsylvania, to Estate No. 21-09-1202 (the
"Estate").
R-2. The Decedent, by her Will, appointed her husband, Dr. Scheer, and
her daughters, Linda J. Malinak and Gail V. McMillen, as Executors.
R-3. Letters Testamentary for the Estate were duly issued by the Register of
Wills to the Executors on December 29, 2009.
R-4. Prior to the appointment of the Executors, on or about November 30,
2009, all parties hereto participated in a meeting at which certain coins found in the
residence of the Decedent were distributed to the parties in various amounts, of which Dr.
Scheer received 62 Maple Leaf gold coins and the Children received 117 Maple Leaf gold
coins, the precise ownership of which has since been disputed among the Beneficiaries.
R-5. In April 2010, the Executors opened and reviewed the contents of a
safe located at the residence of the Decedent, noting the existence of 129 Maple Leaf gold
coins, a portion of which Dr. Scheer claims were his sole property.
R-6. Dr. Scheer agreed to voluntarily escrow the 129 gold coins with the law
firm of Wix, Wenger & Weidner (the "Escrow Agent") until such time as a determination is
made as to the proper ownership of the said coins.
R-7. The Executors have sold and auctioned off both real and personal
property of the Decedent, including the following: (1) personal property as identified on the
on-site and catalog auction reports provided by Cordier Auctions (copies of which are
attached hereto); and (2) real property consisting of three parcels of land located on or
near Slate Hill Road, Lower Allen Township, Cumberland County, Pennsylvania, owned
individually by the Decedent (the "Estate Property"), together with one parcel of land
located on or near Slate Hill Road, Lower Allen Township, Cumberland County,
Pennsylvania, owned jointly between the Decedent and Dr. Scheer (the "Scheer
Property"). The four properties were sold together for a total Sales Price of $1,120,000.00
(the "Sales Price"). The parties have disputed the proper allocation of the Sales Price
between the Estate Property and the Scheer Property.
R-8. The Sales Price was placed into escrow with the Escrow Agent pending
resolution of the allocation of the Sales Price.
R-9. On or about November 24, 2010, the Executors and the Beneficiaries
agreed to a partial distribution to the Beneficiaries in the total amount of $192,307.69 from
the Sales Price proceeds ($67,307.69 payable to Dr. Scheer and $25,000.00 payable to
each of the Children).
R-10. The Executors and the Beneficiaries have agreed to resolution of the
allocation of the Sales Price, ownership of the disputed portion of the coins, and to a
distribution of the assets which is acceptable to all of them, as well as to a liquidation
plan regarding the remaining assets in connection with the administration of the Estate.
NOW, THEREFORE, the parties hereto, INTENDING TO BE LEGALLY
BOUND, promise, covenant and agree as follows:
1. Recitals. The Recitals set forth above are incorporated herein by
reference as if set forth in full.
2. Real Estate Proceeds. Dr. Scheer has provided an appraisal acceptable
to all parties noting that the value of the Scheer Property is $100,000.00 (the
"Appraised Value") z The parties agree that the Appraised Value shall be paid directly
to Dr. Scheer from the Sales Price received for the real property after deducting
$4,501.89, which represents a proportionate share of the commission and closing costs
on the sale of the Estate Property and the Scheer Property. The remaining funds from
the Sales Price shall be added to the remainder of the Estate assets and shall be
distributed according to the terms of the Will (35% to Dr. Scheer and 65% to the
Children, pro rata), subject to the costs and fees incurred in the administration of the
Estate.
3. Gold Coins. The parties agree that of the 129 gold coins held by the
Escrow Agent, Dr. Scheer shall receive 89 coins and the Children shall receive 40
coins, to be distributed equally among them. The parties further agree that all gold
coins received by the Children represent completed gifts made by the Decedent to the
Children during her lifetime and thus are not assets of the Decedent at the time of her
death. Furthermore, the gold coins received by Dr. Scheer represent property solely
' The $25,000 partial distribution payable to Jan Osterlund has been retained by the Executors until satisfactory
resolution of pending claims against such distributable share, or until a deternunation is made to interplead such
funds with the Court.
a As reflected in Schedule "A" (the Accounting).
owned by Dr. Scheer obtained by him during Decedent's lifetime and thus are not
assets of the Estate. Further, it is ~erstood that the 40 coins received by the Children shall
all be from the mint year 1997.1"'
4. Grave Site. Dr. Scheer shall receive all right, title and interest in and to
the grave site adjacent to and abutting that in which the Decedent has been interred.
The parties agree that the distribution of such grave site to Dr. Scheer shall be outright
and distribution thereof shall not be deducted from Dr. Scheer's remaining interest in the
estate. In consideration thereof, Dr. Scheer hereby waives any and all interests in and
to the Decedent's other three (3) grave sites, which shall be distributed to the other
beneficiaries as they shall deem appropriate separate from this Agreement. All parties
agree that they will not take any action to disinter Dr. Scheer from said grave site.
Furthermore, all parties agree that they shall not desecrate either burial site.
5. Reimbursement to Dr. Scheer. Dr. Scheer shall be reimbursed the costs
of the Decedent's funeral and related administration expenses incurred by him, totaling
$13,651.80. Such funeral and related administration expenses shall be properly
reported as Estate expenses on the Inheritance Tax Return filed by the Executors.
6. Distribution of Additional Assets. The balance of the Estate's assets shall
be distributed pursuant to the terms of the Will (35% to Dr. Scheer and 65% to the
Children), subject to the costs and fees incurred in the administration of the Estate. The
Executors have attached to this Agreement a proposed Account and Schedule of
Distribution (the "Accounting") ,and the Beneficiaries do hereby acknowledge that they
have examined the Accounting and found it to be complete, accurate and satisfactory,
and upon distribution of the property and sums of money as set forth in the Accounting,
such distribution will be in full settlement, satisfaction and discharge of all liability of the
Executors to the Beneficiaries in connection with the Estate.
7. Waiver of Formal Accountina. In order to avoid the time, expense
and attendant publicity of filing an account with the Court of Common Pleas of
Cumberland County, Pennsylvania -- Orphan's Court Division, all of the parties are
satisfied to accept the Accounting as submitted by the Executors and examined by the
Beneficiaries without the necessity of an Account being filed by the Executors for audit
by that court or by any other court. Accordingly, the Beneficiaries do hereby
acknowledge that they have examined the contents of this Agreement and found it to be
complete, accurate and satisfactory, and upon distribution being made as set forth in
the Accounting, such distribution will be in full settlement, satisfaction and discharge of
all liability of the Executors to the Beneficiaries in connection with this Estate.
8. Release. In consideration of the Accounting and the distribution to be
made in accordance thereto, the Beneficiaries do hereby remise, release, quitclaim and
forever discharge the Executors, as well as their heirs, executors, successors and
assigns, and counsel for the Estate, of and from all actions, causes of action, payments,
accounts, negligence, error, liabilities, claims and demands, whatsoever, both at law
and in equity, relating to this Estate and the administration of the Estate which the
undersigned have had, now have, or might in the future have. This release is intended
by the parties to have the same force and effect as though an account has been filed
with the court and the account adjudicated by the court and distribution made in
accordance with an order of court.
9. Claims Against Estate. The parties understand that any like-kind or
pecuniary distributions made under this Agreement are subject to the risk that a
claimant may file a claim against the Estate pursuant to the provisions of Section 3532
of the Pennsylvania Probate, Estates and Fiduciaries Code. In the event such a claim
or claims are filed, the Beneficiaries will refund to the Executors a proportionate amount
of money or property to pay to the Executors the cost of litigating the claim and the
amount of the claim if the Executors are forced to pay the claim, or, in the Executors'
sole and absolute discretion, negotiate what is a reasonable settlement of the claims. In
the event that the Executors are forced to resort to litigation against any Beneficiary to
enforce this provision, the Beneficiaries shall pay to the Executors the expenses of such
litigation including a reasonable attorney's fee. This refunding agreement is of the
essence of the Executors making any like-kind or partial distribution and distribution is
made by the Executors in reliance upon this assurance of the Beneficiaries. The
Executors and Beneficiaries acknowledge that an estate administration attorney fee
remains outstanding, to which the Executors and Beneficiaries acknowledge joint and
several liability.
10. Invalidity of Provisions. In the event any one or more of the provisions
contained in this Agreement shall for any reason be held to be invalid, illegal or
unenforceable in any respect, such invalidity, illegality or unenforceability shall not affect
any other provisions of this Agreement, but this Agreement shall be construed as if such
invalid, illegal or unenforceable provisions had never been contained herein.
11. Gender/Number. Whenever the context herein so requires, the singular
number shall include the plural, the plural shall include the singular, and the use of any
gender shall be applicable to all genders.
12. Heirs, Successors and Assigns. This Agreement shall be binding upon and
shall inure to the benefit of the parties hereto and their respective heirs, successors and
assigns.
13. Entire Agreement. This Agreement contains the entire agreement between
the parties hereto with respect to the subject matter hereof. All prior negotiations,
agreements and understandings, whether written or oral, are either merged into this
Agreement or are hereby superseded.
14. Headings. The headings or captions preceding the paragraphs in this
Agreement are inserted for convenience of reference only and shall not be construed in
interpreting this Agreement.
15. Pennsylvania Law. This Agreement shall be governed by and construed in
accordance with the laws of the Commonwealth of Pennsylvania.
16. Waiver, Modification or Amendment. Failure of any party to exercise any of
their respective rights under this Agreement upon the default, nonperformance or
defective performance by any other party of any condition, promise or provision
contained in this Agreement shall not be construed as a waiver of that or any
subsequent default, nonperformance or defective performance. No waiver, release,
modification or amendment of any of the terms, conditions or provisions of this
Agreement shall be valid or relied upon by any party or offered at any judicial
proceeding or otherwise, unless in writing and duly executed by all parties hereto.
17. Confidentiality. The parties agree that all terms of this Agreement will be
kept strictly confidential and that they will not reveal or cause to be revealed any of
these terms to any persons, other than the representatives of the individual parties,
regulatory authorities, auditors and accountants, who need to know the terms as a part
of their duties and responsibilities, and then only upon proper and non-objectionable
requests from the same and, in such event, disclosure shall include only such terms as
are necessary to assist such agency or persons in the fulfillment of their duties or
responsibilities and in strict response to such proper requests. The parties
acknowledge that unauthorized disclosure may cause irreparable harm to the other
parties, entitling the harmed party(ies) to seek action at equity or law to enjoy such
disclosure and/or for damages.
18. Counterparts. This Agreement may be executed in one or more
counterparts, each of which shall be considered an original instrument and all of which
together shall be considered one and the same agreement, and shall become effective
when counterparts, which together contain the signatures of each party, shall have been
delivered to the Executors. Delivery of executed signature pages by facsimile
transmission shall constitute effective and binding execution and delivery of this
Agreement.
[THE REMAINDER OF THIS PAGE INTENTIONALLY LEFT BLANK]
IN WITNESS WHEREOF, the beneficiaries have executed this Family
Settlement Agreement.
ESTATE 0~,,,~fF- IL ANE C ~EER
~;
By: ~~ ~,~;~,-
Eugene- .Scheer, Co-Executor
By:
Linda J. Malinak, Co-Executor
By:
Gail V. McMillen, Co-Executor
BENEFICIARIES:
~' , ~-
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Eugene-B'. Scheer
Linda J. Malinak
Gail V. McMillen
Jan A. Osterlund
Gary C. Osterlund
Loyal F. Osterlund
F:\dbw\Estates\8293 -Scheer\Family Settlement Agreement.doc
EXHIBIT B
WRIT OF EXECUTION and/or ATTACHMENT
COMMONWEALTH OF PENNSYLVANIA)
COUNTY OF CUMBERLAND)
N048 EQ 92 Civil
CIVIL ACTION -LAW
TO THE SHERIFF OF CUMBERLAND COUNTY:
To satisfy the debt, interest and costs due Sandra H. Osterlnnd Plaintiff (s)
From Jan A. Osterlund
3545 West Warren Lane
Anthem, AZ 85086
(1} You are directed to levy upon the property of the defendant (s)and to sell any and all interest of Jan
A. Osterlund in the Estate of Wilma Jane Scheer, deceased (Cumberland County Register of
Wills; File No. 2120091202) .
(2) You are also directed to attach the property of the defendant(s) not levied upon in the possession
of see attachment
GARNISHEE(S) as follows:
and to notify the garnishee(s) that: (a) an attachment has been issued; (b) the garnishee(s) is enjoined from
paying any debt to or for the account of the defendant (s) and from delivering any property of the defendant
(s) or otherwise disposing thereof;
(3) If properly of the defendant(s) not levied upon an subject to attachment is found in the possession
of anyone other than a named garnishee, you are directed to notify him/her that he,~she has been added as a
garnishee and is enjoined as above stated.
Amount DueS79,917.67
Interest
Attv's Comm
Atry Paid $367.85
Plaintiff Paid
Date: August 12, 2010
(Seal)
L.L.
Due Prothy $2.00
Other Costs
~4! ~Q.t LLe`~ - ~~ ~.'~ ~~~
David D. cell, Prothon tary _~ ,
By:
Deputy
REQUESTING PARTY:
Name Philip H. Spare, Esq.
Address: Stock & Leader, Suite 600
221 W. Philadelphia St., York, PA 17401
Attorney for: PLAINTIFF
Telephone: 717-846-9800
Supreme Court ID No. 65200
TRUE COPY FROM RECORD
to Testlrtwny when3of,1 bete unto set my hand
and the seal of said ~ at Carlis120
Thb daY of --~---'
Prothonotary
IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
CIVIL ACTION -LAW
SANDRA H. OSTERLUND,
Plaintiff
v.
No.: 48 EQ 92
IN EQUITY
PACSES# 231000038
JAN A. OSTERLUND,
Defendant
ATTACHMENT TO PRAECIPE FOR ATTACHMENT EXECUTION
Any and all interest of Jan A. Osterlund in the Estate of Wilma Jane Scheer, deceased
(Cumberland County Register of Wills; File No. 2120091202); c/o
1. Eugene Scheer, Co-Executor, 1525 Slate Hill Road, Camp Hill, PA 17011
2. Linda Malinak, Co-Executor, 2812 W. Rosegarden Boulevard, Mechanisburg, PA 17055
Neil W. Yahn, Esquire
Attorney I.D. No. 82278
James Smith Dietterick & Connelly, LLP
P.O. Box 650
Hershey, PA 17033
(717)533-3280
Attorneys for Respondent
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
IN RE:
ESTATE OF WILMA J. SCHEER, Deceased
JAN ANDREW OSTERLUND
GARY CASSELL OSTERLUND .
LOYAL FREDERIC OSTERLUND
Petitioners
EUGENE B. SCHEER
Respondent .
No. 21-09-1202
CERTIFICATE OF SERVICE
The undersigned hereby certifies that I served a true and correct copy of the foregoing,
Motion to Enforce Settlement Agreement, upon the following below-named individual(s) by
depositing same in the U.S. Mail, postage pre-paid at Hershey, Dauphin County, Pennsylvania
~--
this 7 day of March, 2011.
Steven C. Wilds, Esquire
Stephen J. Dzuranin, Esquire
Wix, Wenger & Weidner
508 North Second Street
P.O. Box 845
Harrisburg, PA 17108-0845
Counsel for the Estate
Peter M. Good, Esquire
Smigel, Anderson & Sacks, LLP
4431 North Front Street
Harrisburg, PA 17110
Counsel for Petitioners
Nei1,,Warner ahn, Esquire
Att~irnev LD. o. 82278