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Keith O. Brenneman, Esquire
Snelbaker & Brenneman, P.C.
44 West Main Street
Mechanicsburg, PA 17055
(717) 697-8528
Attorneys for Petitioners
IN RE:
ESTATE OF BETTY J. SIPOS
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IN THE COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
ESTATE NO. 21-10-1134
PETITION FOR CITATION TO SHOW CAUSE WHY
EXECUTOR SHOULD NOT FILE AN
INVENTORY AND ACCOUNT OF ADMINISTRATION
Petitioners Barry L. Heckard and David S. Heckard, Jr., by their attorneys, Snelbaker &
Brenneman, P. C., submit this Petition and in support thereof state the following:
Background
1. Petitioner Barry L. Heckard is an adult individual residing at 605 Somerset Drive,
Mechanicsburg, Pennsylvania.
2. Petitioner David S. Heckard, Jr. is an adult individual residing at 1 Connie Drive,
Mechanicsburg, Pennsylvania.
3. Petitioners are the natural sons of Betty J. Sipos, who died on October 7, 2010.
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SNELBAKER & 4. Betty J. Sipos ("Decedent") died testate leaving a Last Will and Testament dated
BRENNEMAN, P.C.
November 15, 2007 (the "Will")
5. On November 15, 2010, Arpad K. Sipos ("Executor"), Decedent's surviving spouse,
was appointed Executor of the Estate of Betty J. Sipos (the "Estate") in accordance with his
nomination under Decedent's Will.
6. Petitioners are both residuary beneficiaries under Decedent's Will and beneficiaries of
certain proceeds upon sale with respect to two (2) parcels of Decedent's real estate.
7. The first complete advertisement of the original grant of letters testamentary with
respect to Decedent's Estate was on December 17, 2010.
8. Although two (2) years have elapsed from the time of the appointment of the
Executor, no inheritance tax return has been filed with the Office of the Register of Wills.
9. Although two (2) years have elapsed from the time of the appointment of the
Executor, no inventory has been filed with the Office of the Register of Wills.
10. Although two (2) years have elapsed from the time of the appointment of the
Executor, no accounting of administration has been filed with the Office of the Register of Wills.
11. Petitioners through counsel have made repeated requests for information concerning
financial matters of the Estate's administration.
12. Although the Executor through his counsel has provided some information in
summary form, the Executor has failed and/or refused to provide specific requested information
concerning maintenance of certain real property in which Petitioners have interests as
beneficiaries.
13. The summary information provided reveals various alleged maintenance costs that
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SNELBAKER EC
BRENNEMAN. F.C.
are excessive or inflated in amount and are believed to have been paid, in whole or in part, to the
Executor to the detriment of the residuary beneficiaries of the Estate.
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I. Petition For Citation Directing Filing of an Inventory.
14. The averments of Paragraphs 1 through 13, above, are incorporated by reference
herein.
15. On April 6, 2011, counsel for Petitioners pursuant to 20 Pa.C.S.A. §3301(c) through
writing delivered to the Executor's then attorney, requested that an inventory be provided within
30 days.
16. In spite of the request made in accordance with the requirements of 20 Pa.C.S.A.
§3301(c), no inventory was filed and provided by the Executor or his attorney.
17. On October 12, 2012 counsel for Petitioners made a further request for the filing of
an inventory in accordance with the requirements of 20 Pa.C.S.A. §3301(c), directed to the
Executor's second (subsequent) attorney.
18. In spite of this second request for an inventory, no inventory was filed or provided.
19. For the reasons set forth in this Petition, cause exists for the filing of an inventory in
accordance with 20 Pa.C.S.A. §3301(c).
WHEREFORE, Petitioners request this Court to issue a Citation upon the Executor to
show cause, if any he should have, why a verified inventory of the real and personal Estate of the
Decedent should not be filed with the Register of Wills.
II. Petition For Citation Directing Filing of a Formal Interim Accounting
20. The averments of Paragraphs 1 through 19, above, are incorporated by reference
herein.
21. More than 23 months from the first complete advertisement of the original grant of
letters to the Executor have elapsed.
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SNELBAKER SC
BRENNEMAN, P.C.
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22. For the reasons noted above, including, but not limited to, the Executor's failure to
provide information and invoices in support of facially excessive maintenance fees and the
concurrent depletion of Estate assets in payment of those fees, among others, the Executor
should be directed by the Court to file an interim, verified account of his administration.
23. Pursuant to 20 Pa.C.S.A. §3501.1, a personal representative may be directed at any
time to file an account of his administration.
24. Pursuant to C.C.R.P. 208.2(d) consent in filing of the Petition was sought and such
consent was not given.
25. No judge has ruled on any matter with respect to the Estate.
WHEREFORE, Petitioners request this Court to issue a Citation upon the Executor to
show cause, if any he should have, why a verified interim accounting of his administration of the
Estate should not be filed with the Register of Wills
SNELBAKER & BRENNEMAN, P. C.
By:
Keith O. Brenneman, Esquire
44 W. Main Street
Mechanicsburg, PA 17055
(717) 697-8528
Attorneys for Petitioners Barry L. Heckard
and David S. Heckard, Jr.
Date: December 28, 2012
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SNELBAKER SC
BRENNEMAN, P.C.
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VERIFICATION
I verify that the statements made in the foregoing Petition are true and correct. I
understand that false statements herein are made subject to the penalties of 18 Pa.C.S. Section
4904 relating to unsworn falsification to authorities.
David S. Heckard, Jr.
Date: / a, a g` ~~,.(7~~-
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SNELBAKER 8C
BRENNEMAN, F.C.
VERIFICATION
I verify that the statements made in the foregoing Petition are true and correct. I
understand that false statements herein are made subject to the penalties of 18 Pa.C.S. Section
4904 relating to unsworn falsification to authorities.
arrv L. ec and
Date: January 2 , 2013
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SNELBAKER 8L
BRENNEMAN. F.C.
ii
CERTIFICATE OF SERVICE
I, KEITH O. BRENNEMAN, ESQUIRE, hereby certify that I have, on the below date,
caused a true and correct copy of the foregoing Petition to be served upon the person and in the
manner indicated below:
FIRST CLASS MAIL, POSTAGE PREPAID, ADDRESSED AS FOLLOWS:
Ryan R. Gager, Esquire
Saul Ewing, LLP
1500 Market Street, 15th Floor
Philadelphia, PA 19102-2186
SNELBAKER & BRENNEMAN, P.C.
By:
Keith O. Brenneman, Esquire
44 W. Main Street
P. O. Box 318
Mechanicsburg, PA 17055
(717)697-8528
Date: January 4, 2013 Attorneys for Petitioners Barry L. Heckard and
David S. Heckard, Jr.
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SNELBAKER 8C
BRENNEMAN. P.C.