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CLERK CF
ORPHAN`S COURT
CUt~'8~~~ ,.r.i~~,~r~ r;~7 PA
IN RE:
ESTATE OF LOTTIE IVY DIXON
Deceased
IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY,
PENNSYLVANIA
ORPHANS' COURT DIVISION
/: N0.21-07-0686
IN RE:
ESTATE OF GEORGE F. DD~ON, JR
Deceased
IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY,
PENNSYLVANIA
ORPHANS' COURT DIVISION
N0.21-1994-0754
STATEMENT IN SUPPORT OF OBJECTIONS TO AUDITOR'S REPORT OF
GEORGE F. DIXON, III AND RICHARD E. DIXON
AND NOW come George F. Dixon, III and Richard E. Dixon to file this statement in
support of their objections to the Auditor's Report and Recommendation in this case:
In this Orphan's Court matter, on October 20, 2011, George F. Dixon, III and Richard E.
Dixon filed "Objections to Auditor's Report of George F. Dixon, III and Richard E. Dixon." On
the same date, "Objection of Marshall Dixon, Executor of the Estate of Lottie Ivy Dixon, to the
Auditor's Report and Recommendation" was filed. On or about November 24, 2011, counsel for
a6o~a~
Marshall Dixon, Executor of the Estate, filed Praecipes to List Objection for Argument related to
both sets of objections for Argument Court on December 16, 2011.
The Local Rules of Orphans' Court, specifically Rule 8.7-2, provide for the filing of
objections to an auditor's report and require that objections "be specific as to the basis of the
Objection whether as to the findings of fact or conclusions of law, or both." C.C.O.C.R 8.7-2.
Any party in interest may list the matter for azgument. C.C.O.C.R 8.7-3. However, there is no
mention of a requirement for a brief or a briefing schedule. Further, the Cumberland County
Rules of Procedure, specifically Local Rules 1028(c), 1034(a) and 1035.2(a), do not address a
procedure for handling objections to an auditor's report.
Nevertheless, to the extent that a brief is deemed to be required here, Objectors George F.
Dixon, III and Richard E. Dixon stand upon and incorporate by reference their Objections to the
Auditor's Report filed on October 20, 2011 which state specific objections to both findings of
fact and conclusions of law as contemplated by C.C.O.C.R. 8.7-2.Objectors also rely upon and
incorporate by reference their "Proposed Findings of Fact and Conclusions of Law Submitted by
George F. Dixon, III and Richard E. Dixon" filed on Apri19, 2010 (Docket Entry No. 64) and
their Reply Findings of Fact and Conclusions of Law filed on May 14, 2010 (Docket Entry No.
68).
Based on the above filings, the Court should reject the Recommendation (Number 1) of
the Auditor's Report that the account objections to the First Intermediate Accounting and
Proposed Schedule of Distribution of the Executor in the Estate of Lottie Ivy Dixon be
dismissed. Rather, the account objection as well as the Objections to the Auditor's Report of
George F. Dixon, III and Richazd E. Dixon should be sustained. In addition, the Objection of
Marshall Dixon to the Auditor's Report should be dismissed.
4601499
2
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Respectfully submitted,
OBERMAYER REBMANN MAXWELL
& HIPPEL LLP
Date: December 5, 2011 BY:
a6o~a~
Walter W. ohen, Esquire
Attorney ID # 12097
Kevin J. Kehner, Esquire
Attorney ID # 33539
200 Locust Street, Suite 400
Harrisburg, PA 17101
717-234-9730
717-234-9734 (fax)
Counsel for George F. Dixon, III
and Richard E. Dixon
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CERTIFICATE OF SERVICE
I, KEVIN J. KEHNER, certify that on this date, I have served a true and correct copy of
the foregoing Statement in Support of Objections to Auditor's Report of George F. Dixon, III and
Richard E. Dixon upon the following, by first-class mail, addressed as follows:
Elizabeth P. Mullaugh, Esquire
Kimberly M. Colonna, Esquire
McNEES, WALLACE & NURICK
100 Pine Street
P.O. Box 1166
Harrisburg, Pennsylvania 17108-1166
Daniel L. Sullivan, Esquire
SAIDIS, SULLIVAN & ROGERS
26 West High Street
Carlisle, Pennsylvania 17013
Mark D. Bradshaw, Esquire
STEVENS & LEE
Harrisburg Market Square
17 North Second Street, 16a' Floor
Harrisburg, Pennsylvania 17101
Chazlotte Dixon
323 Bayview Street
Camden, ME 04843
Date: December 5, 2011
Wayne F. Shade, Esquire
53 West Pomfret Street
Carlisle, Pennsylvania 17013
Kevin : Kehner, Esquire
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