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HomeMy WebLinkAbout06-11-13 IN RE: IN THE COURT OF COMMON PLEAS OF ESTATE OF ROBERT J. LAPORTE CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS COURT DIVISION NO. 2011-00026 w x C_ Vi m � � z cn PETITION TO SECURE ORDER DIRECTING EXECS TO DISCLOSE ITEMIZATION OF PERSONAL PR09E4'I?Y ~ c� a AND REASONS FOR UNTIMELY FILING ° n c� C-3 - " Cj C CJ r I i O D N AND NOW, comes Petitioner, Susan M. LaPorte, by and through the undersigned counsel, petitioning the Court as follows: 1. Petitioner, Susan M. LaPorte, is an adult individual residing at 9540 Lagersfield Circle, Vienna, Virginia 22181. 2. Respondent, Ann E. LaPorte, is an adult individual residing at 102 Forge Road, Boiling Springs, Pennsylvania 17007. 3. Petitioner is a named heir in the Last Will and Testament of decedent, Robert J. LaPorte. 4. Respondent is the personal representative of the Estate, having been appointed as Executrix through a Certificate of Grant of Letters dated January 6, 2011. 5. Respondent filed a Pennsylvania Inheritance Tax Return and subsequent thereto, filed on or about May 10, 2013, a Supplemental Inheritance Tax Return. 6. Disclosed on Schedule E of the Supplemental Return were two (2) assets, Cash equaling Twenty-Eight Thousand Seven Hundred Dollars ($28,700.00) and Personal Property totaling Twenty-Six Thousand Two Hundred Twenty-One Dollars ($26,221.00). 7. Petitioner avers that the original tax filing filed by Respondent, under penalty of perjury, was done in an attempt to conceal cash and property in the home and to deceive Petitioner as to the true value of decedent's estate. 8. The Supplemental Return provides no detail for cash and the estate was comprised of both U.S. and foreign currencies. 9. The Supplemental Return provides no detail of the personal property and listing a single line item of"personal property" merely obfuscates the issue and brings further concern to Petitioner as to the accuracy and genuineness of this valuation. 10. PEF Code Section 3303 requires a supplemental inventory to be filed within thirty (30) days of the discovery of the additional property. 11. Despite having unfettered access to decedent's real property from the date of his death, Respondent has now apparently decided to try and remedy her malfeasance and perjured representations by filing a Supplemental Return which only continues the pattern of deception toward Petitioner. 12. Despite having knowledge of the cash in decedent's home and full access to the home and its contents since December, 2010, Respondent filed a Supplemental Return in May, 2013, with knowledge of these assets prior to the original inheritance tax filing. 13. Petitioner cannot determine what is accounted for and what is not by Respondent listing a single line item of personal property on the Supplemental Return. 14. Petitioner has requested this information on several instances, but Respondent has failed to provide an itemized accounting for all property in the estate. 15. Petitioner further believes that additional cash and property is unaccounted for by Respondent. 16. The administration of the estate, which is now at thirty (30) months, is unreasonable for an estate which only had a single parcel of real property, personal property, stocks, and bank accounts. Despite inquiries by Petitioner as to the untimeliness of bringing this estate administration to its conclusion, Respondent has provided no sincere response. WHEREFORE, Petitioner requests this Honorable Court to issue an Order of Court requiring Respondent, Ann E. LaPorte, to provide an itemized accounting of the personal property of the estate, reasons why the filings were untimely, and imposing a deadline to complete the administration of this estate. Respectfully submitted, LAW OFFICES OF CRAIG A. DIEHL Date:�,f(AJ 1:3 By: gr1 Craig A. Viehl, Esquire Attorney I.D. No. 52801 3464 Trindle Road Camp Hill,PA 17011 Tel: (717) 763-7613 Fax: (717) 763-8293 VERIFICATION I, Susan M. LaPorte, Petitioner above-named, being duly sworn according to law, deposes that the facts set forth in the foregoing Petition to Secure Order Directing Executrix to Disclose Itemization of Personal Property and Reasons for Untimely Filing are true and correct to the best of my knowledge, information, and belief. The undersigned understands that the statements made therein are made subject to the penalties of 18 Pa. C.S. §4904 relating to unworn falsification to authorities. Date: W1 01 f,3 sec t� �� Awe__ Susan M. LaPorte CERTIFICATE OF SERVICE AND NOW, the /0 day of June, 2013, the undersigned hereby certifies that a true and correct copy of the foregoing Petition to Secure Order Directing Executrix to Disclose Itemization of Personal Property and Reasons for Untimely Filing was served upon the following parties by way of United States first class mail, postage prepaid, addressed as follows: Bradley L. Griffie, Esquire 200 North Hanover Street Carlisle,PA 17013 d 0 �Q D _ OJ bra A. Fike, Legal Secretary