HomeMy WebLinkAbout05-02-11WIX, WENGER & WEIDNER
Stephen J. Dzuranin, I.D. # 52653
sdzuranin(c~wwwpalaw.com
Robert C. Spitzer, I.D. #6264
rspitzer(c~wwwpalaw. com
508 North Second Street
P.O. Box 845
Harrisburg, PA 17108-0845
(717) 234-4182
IN RE: ESTATE OF
WENDELL B. STOCKDALE, JR.,
Deceased
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COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHAN'S COURT DIVISION
File No. 2009-01040
CO-EXECUTORS' ANSWER TO PETITION FOR CITATION TO SHOW CAUSE
WHY CO-EXECUTORS SHOULD NOT BE COMPELLED TO PARTIALLY FUND
TESTAMENTARY TRUSTS PRIOR TO SETTLEMENT OF FINAL ACCOUNT
Respondents, the Co-Executors of the Estate of Wendell B. Stockdale, Jr., by and
through their attorneys, Wix Wenger & Weidner, submit the following Answer to The
Petition of Mid Penn Bank, as follows:
1. Admitted.
2. Admitted.
3. Admitted.
4. Admitted.
5. Admitted
6. Admitted.
7. Admitted in part and denied in part. tt is admitted that the currently held
net assets approximate $370,000; but it is specifically denied that the assets are not
being preserved properly and prudently. To the contrary, the bulk of the assets are held
in interest bearing accounts that pose little or no risk to the Estate, pursuant to the Co-
Executors' duty to preserve the assets, not engage in investments with risks of loss.
8. Admitted with clarification. It is admitted that such fees have been paid to
date, as an approximation. However, it is further averred that the legal fees have been
pursuant to an agreed-upon written fee agreement with the Co-Executors, which was
approved by the beneficiaries of the trusts; that the fees were reasonable, based upon
the amount of work, and time involved, difficulty of the issues faced, amounts of money
involved, and the degree of responsibility involved, as documented by billing statements
describing on a daily basis the activities, the time involved, the person performing the
services, the nature of services, and supplemented at the request of Petitioner, with
greater detail than the original statements contained; and which legal services
generated among other results, the addition of approximately $484,000 of assets the
Estate pursued and obtained for the benefit of the Trusts and their beneficiaries and
which may not have been obtained but for the efforts of the Co-Executors and their
counsel.
9. Denied. After reasonable investigation Respondents are without sufficient
knowledge or information to form an opinion as to the truth of the averments in
Petitioner's paragraph 9, and, accordingly, these averments are denied. It is further
averred that Respondents have made available to the beneficiaries of the Trusts funds,
by way of loans from the Estate (note: the beneficiaries of the Trusts are not
beneficiaries of the Estate), funds for the purpose of their pursuing their education, and
for living expenses, when requested, and allowed the said beneficiaries to live rent free
and expense free in the decedent's home until it was sold to raise funds for the Estate,
and took back notes in exchange for assets of the Estate the beneficiaries did not want
sold, providing them with vehicles. It is further averred that, when requested for
additional funds in about September of 2010, the Co-Executors were ready, willing and
able to make some such funds available, in one form or another, and if the beneficiaries
would provide a receipt and release and refunding agreement to the Co-Executors.
This was in light of the claims they had made against the Co-Executors, who have
served without compensation, and undertook extraordinary efforts in connection with the
Estate to collect hard to value assets, and to preserve and enhance the value and
salability of the decedent's home, as to "excessive" legal fees claimed through the
beneficiaries' separate counsel (whom they engaged at a rate significantly higher than
the rate of the primary counsel of the Co-Executors, and who represented them since
January of 2010, but remained silent as to any resolution or clarification of issues the
Co-Executors faced), and indemnifying the Co-Executors from claims of the Internal
Revenue Service and the named payee of the life insurance and employee benefits, to
whom a 1099 had been rendered by the payor (such indemnification by the Estate was
required to obtain the cooperation of the named beneficiary to pay over the funds to the
Estate). Co-Executors are without knowledge or information sufficient to form a belief
as to the truth of the averment that James Stockdale dropped out of college for the
reason alleged, and strict proof thereof is demanded.
10. Denied. The Will is a writing that speaks for itself. Any averments to the
contrary are specifically denied.
11. Admitted in part and denied in part. It is admitted that the letter was sent.
The characterization of the fees is strictly denied. To the contrary, the fees incurred are
reasonable and earned, and contributed to the Estate being as substantial as it is by
virtue of the Go-Executors, with their counsel, having pursued claims for employee
benefits and life insurance, despite not being the named beneficiary thereof, and not
clearly entitled to such funds, and by reason of having administered the Estate
prudently and efficiently for the benefit of the Estate. By way of further answer, the
letter is a writing that speaks for itself and any averments to the contrary are specifically
denied.
12. Denied. Petitioner's letter is a writing which speaks for itself and any
averments to the contrary are specifically denied. Moreover, the "request" for partial
funding ignores the Co-Executors' discretionary authority as specified in the Will and
under Pennsylvania law, to manage the Estate, and preserve assets required to meet
the potential obligations of the Estate (such as IRS claims and indemnification
obligations) as well as to defend the claims of Petitioner. The Co-Executors' conclusion
that the Estate fund must remain intact until risks of income tax and related
indemnification and other potential claims are fully resolved, to their satisfaction, should
not be thwarted. The Will provides in paragraph FIRST: "I direct that all of my legally
binding debts, expenses of my last illness and funeral expenses shall be paid by my
Executrix hereinafter named, from my Estate as soon after my decease as shall be
found convenient." (emphasis added). Such a "risk" distribution should not be made
because of the risks of such income tax claims and other claims including those under
an indemnification agreement the Co-Executors entered into to facilitate the collection of
the benefits that comprise the bulk of the Estate and the risk of still further claims by
Petitioner for surcharge of the Co-Executors for their administration of the Estate, such
as the claim, referenced above and below concerning improper investment of Estate
funds.
13. Denied. The letter is a writing that speaks for itself and any averments to
the contract are specifically denied.
14. Denied. It is specifically denied that the financial needs of one or more of
the Trusts beneficiaries mandate the funding requested, and on the contrary, it is
averred that such funding should and must await the resolution of the income tax
claims, the indemnification claims, and the Court's approval of a final accounting,
foreclosing further claims of Petitioner.
15. Denied. To the contrary, the Co-Executors recognize the unique and
unsettling state of markets, and believe that their investment of funds preserves such
funds for the ultimate administration by the trustee, rather than speculating and
assuming risks of market losses.
16. Denied. To the contrary, the funds should not be subject to a risk
distribution, without final resolution of the potential claims recited above; when funded,
the trustee can exercise its powers and authorities to invest for the beneficiaries, but the
Co-Executors' duty is to preserve the fund.
WHEREFORE, Respondents, Co-Executors, respectfully request that the
Petition be dismissed, and that the Co-Executors continue to exercise their discretionary
authority in the administration of the Estate and that this Honorable Court grant such
further relief as it deems just and appropriate.
Respectfully submitted,
Wix,
r.~
¢r & Wgidner, P.C.
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J. Dz ' ariin, D. # 52653
Robept C. Spit er, I.D. #6264
508 North Sec nd Street
P.O. Box 845
Harrisburg, PA 17108-0845
Telephone No.: (717) 234-4182
Attorneys for Respondents
VERIFICATION
Wu, Wendell B. Stockdale, and Jane Stockdale, co-executors, of the Estate of Wendell B. Stockdale, Jr.,
have read the foregoing Rep1J~/Answer to the Petition of Mid Penn Bank, and verii}- that the facts set forth
therein are true and concct to the best of m}~/our knowledge, information and belief.
To the extent that the foregoing document and/or its language are that of counsel, Ihve have relied upon
counsel in making this Verification.
I understand that an~ false statements made herein are subject to the provisions of 18 Pa. C.S.A. §49904
relating to unsworn falsification to authorities.
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Wendell .~~tockdale, and
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Jane Stockdale
Dated: April; ~ 2011
IN RE: ESTATE OF
WENDELL B. STOCKDALE, JR.,
Deceased
ORPHAN'S COURT DIVISION
COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PENNSYLVANIA
File No. 2009-01040
CERTIFICATE OF SERVICE
I, Stephen J. Dzuranin, Esquire, hereby certify that I am serving a copy of the
foregoing document upon the person and in the manner indicated below, which service
satisfies the requirements of the Pennsylvania Civil Rules of Procedure, by depositing a
copy of the same in the United States Mail with first class postage, prepaid to the
following:
Matthew E. Hamlin, Esquire
Persun & Heim, P.C.
P.O. Box 659
1700 Bent Creek Boulevard, Suite 160
Mechanicsburg, PA. 17055-0659
Wix, We jer & Weidner
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Step n J. Dz rarnn, I.D. # 52653
508 North Second Street
P.O. Box 845
Harrisburg, PA 17108-0845
Telephone No.: (717) 234-4182
Attorneys for Respondents
Date: May 2, 2011