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Home My WebLink About07-12-13 . _ IN RE: ESTATE OF ROBERT J. : COMMONWEALTH OF PENNSYLVANIA LAPORTE : IN THE COURT OF COMMON PLEAS : OF THE NINTH JUDICIAL DISTRICT : ORPHANS' COURT DIVISION : NO. 2011-00026 : PRIOR NDGE: Thomas A. Placey ANSWER TO PETITION TO SECURE ORDER DIRECTING EXECUTRIX TO DISCLOSE ITEMIZATION OF PERSONAL PROPERTY AND REASONS FOR UNTIMELY FILING AND NEW MATTER �. l. Admitted. � � � � c ,o rn � � � � � c-a 2. Admitted. � � � , u;� �;� _ � � � r' a.-, y;., �-f-� 3. Admitted. � �' '�; n� :�=': �=`y � E'I-' �. G -- 4. Admitted. .,� � `�' � "::� -:, -- t-_. ..:. -- : . r,`, _ r: 5. Admitted. - ' C n c�� .-� c� 6. Admitted. 7. Admitted in part and denied in part. It is admitted that Petitioner avers what she says she is averring. It is denied that her averments are accurate in any respect whatsoever. It is denied that Respondent took any action in an attempt to conceal cash or property in the home of the Decedent. It is denied that Respondent took any action to deceive Petitioner of anything. It is denied that Respondent took any action to deceive Petitioner as to the true value of the Decedent's estate. 8. Admitted. 9. Admitted in part and denied in part. It is admitted that the Supplemental Return provides no detail of personal property and provides a listing of a single line item of"personal property". It is denied that this "merely obfuscates" any issues. It is denied that this brings any further concern to Petitioner as to the accuracy or genuineness of the evaluation. 10. Admitted. 11. Denied. It is denied that Respondent has committed any malfeasance. It is denied that Respondent has committed any perjured representations. It is denied that any conduct on the part of the Respondent shows a pattern of deception toward Petitioner. It is denied that Respondent has "apparently decided" to do anything other than file an appropriate Supplemental Return and Supplemental Inventory. 12. Admitted in part and denied in part. It is admitted that Respondent had knowledge of cash in Decedent's home and access to Decedent's home since approximately December 2010, as did Petitioner. It is admitted that Respondent filed a Supplemental Return in May 2013. It is admitted that Respondent had knowledge of the cash in Decedent's home prior to the filing of the original Inheritance Tax Return. It is further averred that it was Respondent's position, as the personal representative of the estate, the cash was clearly set aside in decedent's safe in his home for purposes of safeguarding for Petitioner and Respondent, while allowing access to and use by Respondent and Petitioner, and was done in a manner and with the knowledge of both Respondent and Petitioner. It is further averred the Respondent made this position known to Petitioner and, further, that Respondent believed these funds were theirs to use when they wanted and as they wanted, and with the knowledge in both Petitioner and Respondent that the funds were a completed gift to them made well in advance of 12 months prior to Decedent's death. It is further averred that Respondent had made the _ _ _ _ determination that the funds did not need to be claimed on the Inventory or the Inheritance Tax Return. It is further averred that at the demand of Petitioner, and the unequivocal and unwavering position of the Petitioner that these funds were gifted within 12 months of Decedent's death, Respondent modified her position and conceded to the demands of Petitioner, filing a Supplemental Inheritance TaY Return claiming the cash assets as part of the estate, thereby paying inheritance tax on the funds held in Decedent's safe. 13. Denied. It is denied that Petitioner could not determine what is accounted for and what is not by Respondent listing a single item of personal property on the Supplemental Return. It is averred, rather, that Respondent had previously filed a Petition with the Court seeking the assistance of the Court to force an appraisal of the personal property items that Petitioner had removed from the decedent's home after the decedent's death. It is further averred that the Petitioner refused to have the personal property items in her possession appraised by a professional appraiser. It is further avened that the Petitioner took the position, under oath, that since the instructions for preparing the Inheritance Tax Return only require an appraisal "if any article is worth more than $3,000.00, or if any collection of articles in one category is valued at more than $10,000.00", the items she removed did not require a professional appraisal. It is further averred that the position taken by the Petitioner that the personal property she removed from the Decedent's home did not require an appraisal caused Respondent herein to withdraw her prior Petition, rather than waste additional time and proceeds of the estate fighting against Petitioner's position therein. Rather, it is averred Respondent set a value for the personal property items in Petitioner's possession based upon her knowledge of those items, which values formed the basis for the Supplemental Return and the Supplemental Inventory. It is further averred that the items of personal property that form the basis for the listing of personal property on the Supplemental Inventory and Supplemental Return are attached hereto and incorporated herein as Exhibit "A", all such property being property removed from the Decedent's home by Petitioner and retained by Petitioner, and for which Petitioner refused to permit a professional appraisal. 14. Denied. It is denied that Petitioner has made such requests on several instances. It is denied that Respondent failed to provide an itemized accounting for all property in the estate. It is averred, rather, that Respondent has been completely forthcoming and that this latest request through Petition by Petitioner is the first request made by Petitioner for the listing of the personal property items for the Supplemental Inheritance Tax Return and the Supplemental Inventory, of which items Petitioner already is fully aware as she has them in her possession. 15. Denied as stated. While it is admitted that Petitioner may believe something, her belief that additional cash and property is unaccounted for by Respondent is without basis and denied in the strongest terms. 16. Denied. It is denied that the administration of the estate and the time period consumed by the administration of the estate is unreasonable. It is averred that the efforts of Petitioner in refusing to cooperate with Respondent relative to the appraisal of the personal property items Petitioner removed from Decedent's home following his death, created tremendous delay in concluding this estate. It is further averred that the position taken by Petitioner that the cash in the home that was set aside for each of the parties hereto by the Decedent well in advance of 12 months of his death, was actually placed there within 12 months of his death, created additional complications necessitating the filing of a Supplemental Return and Supplemental Inventory. It is further averred that Petitioner is fully aware that the Supplemental Return was filed on May 10, 2012 and that proceeding to finalize the estate through the filing of a First and Final Accounting cannot be done until the Return has been approved and all final payments have been made to the Department of Revenue, such that the timeframe for the finalization of the estate is dependent upon the actions of the Department of Revenue. It is further averred that Petitioner is aware that when the Inheritance T� Return was originally filed in this matter on February 21, 2012, it took nearly five months to secure approval from the Department of Revenue (an additional reason for the delay in the finalization of the estate). NEW MATTER 17. Respondent's Answers and averments set forth in paragraphs 1 through 16 above are incorporated herein by reference as if set forth in their full text. 18. Subsequent to Decedent's death, Petitioner, Decedent's other daughter, made various trips to Decedent's former residence, removing a wide array of personal property from Decedent's home. 19. Respondent understood her service as Executrix for the estate would allow for the removal of sentimental personal property items from the home, or similar items of no value or inconsequential value. 20. Petitioner removed substantial items from the Decedent's former residence, but Respondent avoided making claim for an appraisal of those items or inclusion of those items in the prior Inventory and the prior Inheritance Tax Return in order to avoid what Respondent felt, undoubtedly, would be confrontation with and objections from Petitioner relative to Respondent's desire to identify and include those items in the estate. 21. Upon the processing of the estate, claims were made by Petitioner, which claims caused Respondent to discuss in detail with legal counsel the removal of the personal property items by Petitioner from decedent's former marital residence. 22. Upon advice of counsel, Respondent secured an appraisal of the limited items of personal property that Respondent removed from the home, which had not previously been appraised, with the professional appraiser setting the value of those items at$245.00. 23. Upon advice of legal counsel, Respondent made demand, through counsel, to Petitioner, that the personal property items Petitioner removed from the home must be appraised and identified, both for inheritance tax purposes and for distribution purposes. 24. Counsel for Respondent secured the services of a certified appraisal in Virginia, close to Petitioner's home, to appraise the personal property then in Petitioner's possession. 25. Despite repeated requests upon Petitioner, by Respondent, through counsel, to cooperate in having the personal property items in her possession appraised, Petitioner failed and refused to cooperate in the appraisal of the personal property in her possession. 26. Due to Petitioner's failure and refusal to allow the professional appraisal of substantial personal property items in her possession, Respondent filed a Petition with the Court attempting to force Petitioner to have the personal property items appraised. 27. Petitioner's response to the request for an appraisal, as previously set forth herein, was to object to the professional appraisal of the personal property and claim that there was no need for a personal property appraisal of the items in her possession based upon the statement set forth in the instruction portion of the Pennsylvania Inheritance Tax Return. 28. Now that Respondent has filed a Supplemental Inheritance Tax Return and a Supplemental Inventory, including the value of the personal property removed from the Decedent's home by the Petitioner, Petitioner files additional objections through the within referenced Petition. 29. Petitioner's actions throughout these proceedings have been an effort to avoid valuation of the personal property items in her possession that she removed from the home and an effort to secure an advantage relative to the final distribution of the assets of the estate. 30. Some of Petitioner's actions have been intentional efforts on her behalf to delay the finalization of the estate, create confrontation and add additional burdens and costs for the Executrix in the estate, in an effort to avoid the final distribution of the estate pursuant to the decedent's Last Will and Testament. 31. The claims made by Petitioner in her instant Petition are premature and amount to claims that most appropriately would be objections to a First and Final Accounting that has yet to be filed in this estate. 32. Additional costs incurred by the estate to answer the instant Petition and otherwise respond to Petitioner's claims and to defend Respondent's actions are totally unnecessary and create expense that should be borne solely by the Petitioner herein. WHEREFORE, Petitioner requests your Honorable Court to: 1. Dismiss the instant Petition filed by Petitioner; 2. Order and Direct that the final distribution of the estate shall include all fees and costs incurred in the preparation and processing of the prior Petition filed in this matter for an appraisal, and in defense of the estate in the instant Petition to be borne solely by Petitioner, Susan M. LaPorte, at the time of distribution of the net proceeds of the estate; 3. Order such other relief as the Court deems just and proper. Respectfully submitted, a . riffie, Esquire ey for Respondent upreme Court ID No. 34349 200 North Hanover Street Carlisle, PA 17013 (717) 243-5551 (800) 347-5552 I verify that the statements made in the foregoing document 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. DATE: � � 1' � `�W�.� � � �v Ann E. LaPorte ' � � Personal Pronertv in Possession of Susan LaPorte Computer $1,000.00 Cellphone 50.00 External hard disk 150.00 (S) iGo Juice 150.00 Jewelry Box (leather) 20.00 (Mary Ann's) 3 rings from James F. Toben 1,000.00 Panasonic phone set 50.00 1 GB Thumb Drive 20.00 John LaPorte's Christening 20.00 Gown Jerusalem Bible 20.00 Wedding Ring set 1,000.00 (John&Fidelis LaPorte) Wedding Ring Set 150.00 (S) (Bob &Mary Ann LaPorte) Medal of Service-presented 20.00 to Bob upon retirement John LaPorte's watch 100.00 Gram's Bible 20.00 Yearbooks 20.00 LaPorte dictionary 20.00 Cross used in Mimmi's 20.00 Casket Bag of jewelry 1,000.00 Lizzie Dupuis' pocket watch 200.00 (S) Ethiopian gold pin 500.00 2 loose pearls 100.00 Cash 500.00 Sandstone arch 25.00 Misc. cables 50.00 (S) Crosses (2) 100.00 Tea towels 5.00 Cookie cutters 5.00 1 Pair of black shoes 5.00 Sweaters 5.00 Green bath towels 25.00 Afghan 25.00 Mom's Santa collection 500.00 PowerPod 250.00 Mom&Dad's yearbooks 5.00 Old music books 5.00 Printer paper(2 reams) 15.00 Belt grandpa made 5.00 � J Q W� J Q �J J Q Santa plates, green&red plates 50.00 Mom's animal knickknacks 50.00 Christmas ornaments 15.00 Dad's popcarn container 5.00 Mimmi's fur stole 50.00 OId slide projector 10.00 Empty accordion folders 10.00 Mom and I3ad's travei maps 5.00 Flannel jeans �•40 Bax of dolls mistakenly taken 25.Q0 1954 Bay City CC Schaol ring l Oq.00 Theta Kappa Phi Fraternity pin 25.00 Ceramic Jack-O-Lantern 5.0� Signal Lamp $•�� Toy Train I,OQQ.OQ (3 boxes and tunnel} Small Rockin� Chair 25.00 Baseball Glove (Ieft handed) 5.00 Oval Decorative container S.OQ wlhandle Smail bench $•�Q Srnall chair $•a4 Orange extension cord 10.Q0 Bag of raller skates 15.00 Dad's old wooden highchair 15Q.OQ Baby clathes (3 baxes) 50.00 Ceramic mushroom for 1 Q.00 Garden Mom's blue coat 25.40 "I'm the Queen"tea towel 2.00 Maroon sweater coat 10.04 One of Dad's old uniforrns 5.00 Refrigerator Magnets {3} 2.40 Photo paper(1 box 8x10, 20.q0 1 bax 4x6) 8xI0 Frame used for Dad's 5.00 memarial service Lenox china �$4•�� Silverware 250.OQ Fostoria crystal 250.q0 Blue&�Jhite pottery 250.OQ Ceramic mantle clock 250.00 Glass salad bowl with tongs 1 S.QO Misc. glass vases, serving SO.QO Pieces Misc. nick-nacks SO.QO Wicker trash can,tp holder 25.00 Soap dispenser fram power room 3 boxes of tissues �•�� White ceramic 9x13 serving 25.00 dish with metai stand Rug—medium from family 1,OOOAO raam Rug—medium fram foyer 250A0 Rug—srnall from fayer 100.00 Baok case for 12" laptop 24.OQ (S) Misc. case used for laptop 20.00 {S) Battery backup for computer 150.OQ (S) Creature speakers 50.00 USB hub SO.qO Printer parts 2$�� Surge trips (2) 25,00 Slide halders ��•�� Disc cases (2)w(various 25.00 disks Misc. cables 25.OQ Canon printer Sd.�� Unframed picture callage 10.00 Afghan 1�� Quilts (2} 50•QQ Sage green candlestick lamps 75.00 Electric blanket 15.Q4 Tiffany style lamp $d��0 WOflt��Tl Satl� 15.00 Red& green reindeer antlers 5.00 Chair pads (6) 35.Q0 Lamp shades (7) 35.40 Light bulbs �� Wire racks (4) ld•�d Brass &ceramic lamps fram 204.4Q living room Figurine lamps from mom's 200.Q4 raom LaPorte baby bracelet 10.04 Aizport base station 100.00 Misc. cables from TV area 25.00 Disc cases (2)wlvarious 25.00 disks (fram TV area} Misc. boxes of electronics 25.00 Printer paper(1 ream} 6,00 QuickGrip clamps (2) 20.00 Combination square 20.Q0 Carpenter's square 20•00 L square 20.00 3 hole punch �.�� Timex clock 5.00 Canon A70 camera 150.00 w/assorted cards ' Memorabilia from Michael 100.00 Toner Loose leaf dividers 5.00 Aluminum extension ladder 50.00 Square end tables (2} 100.00 Blue &white dishes 104.00 I�.itchen table 1,d�d�4d Kitchen chairs (2 w/arms, 75Q.00 4 annless} Wicker loveseats fram 1,500.04 Sunroam(2j Wicker chairs frorn 500.00 Sunroom{2) Wicker end tables from SOO.OQ Sunraam(2} Wicker ottomans from 25Q.04 Sunroom (2) Misc. pictures and paintings 100.00 Crreen trapezaidal cabinet 50.00 Cabinet from fayer w/mirrar Bench from foyer lOQ.00 Pie safe 3Q0.04 I�itchen Aid mixer 150,00 Tissue bax cover S.OQ Susan's old hat 2.00 Susan's old ernbroidered shirt 2.Q4 Detroit University stein 5.00 Scottish coffee cup S,OQ iPad and misc. accessories 100.00 Night stand from mom's 154A0 Bedroom Bed from mom's bedroam 754.OQ Dresser w/mirror from 750.00 Mom's bedroam Chest of drawers fram mom's 750.00 Bedroom Bench from mom's bedroom i 50.00 Wingback chair from mom's 175A0 Bedraam Wicker outdoor sofa(porch) 400.Q0 Wicker chair(porch} 250.00 Wicker rocker(porch) 250.00 Wicker table (porch} 100.00 Concrete and stone rnosaic SO.QO Tabte (porch} Chest of drawers from pink 100.00 Bedroam Desk from pink bedroom 250.00 Chair fram pink bedroom 75.00 Rocker from pink bedroarn 50.00 �Jhite vanityldressing table 75.00 Kitchen island 500.00 Wingback chair from family 250.00 Raom Gained wooden chair fram 25�.t�0 Living room Family room rug 1,000.00 Tobacco stand 250.0� Sewing machine 100.00 Suitcase 25.00 Brass lamp from family room 10�.04 Black binders{3} 5.00 Ceramic bathroom set 20.00 Dad's popcorn pan 1.04 Padded hangers (3) 3.04 Napkin basket 2•04 Napkins 2.00 Christmas tree arnaments 25.00 Stuffed cloth Santa S.Ofl Raggedy Ann wlsnowman S.OQ Two tiered tabie 50.00 Plant stand 25.00 Vanity rnirror(white vanity) 20.00 Flip top table 24•QQ Keyboard and misc. cables 50.00 and parts Walking sticks(2) 10.00 Jade plant 5.00 7 slide carousels 10.00 T4TAL $25,976.00 LINDEN HALL ANTIQUES 211 N. OLD STONE HOUSE ROAD CARUSLE, PA 17015 717-249-1978 To: Bradley L Griffie, Esquire Griffie&Associates, P.C. 200 North Hanover Street Carlisle, PA 17013 From: William G. Rowe,Appraiser Linden Hall Antiques 211 N. Old Stone House Road Carlisle, PA 17015 Re: Personal Appraisal-Robert J. LaPorte Estate Date of Death: December 13,2010 Personal property located at: Ann E. LaPorte 102 Forge Road Boiling Springs, PA 17007 Date: August 2, 2012 Mantle clock $25.00 Television $125.00 Box of miscellaneous tools $15.00 Bird house $5.00 Rubbermaid containers $10.00 Gas grill $20.00 Freezer-old-no value $0.00 Porch chairs(2) $30.00 Kenmore sweeper-old-no value $0.00 Army uniform $10.00 Family photos/paintings,family value only $0.00 Housewares-dishes, paper products,napkins $5.00 TOTAL $245.00 Adjustments to the following 1wo(2)items on the original appraisal dated March 9, 2011, in non-working condition: Honda power washer-not workinq (Appraisal$275) As is value $35.00 Husqvarna lawn tractor-not workina (Appraisal$450) Needs major repairs,value should be$150. $150.00 ,�'�� William G. Rowe LaPorte Appraisal 1 08/02/2012 IN RE: ESTATE OF ROBERT J. : COMMONWEALTH OF PENNSYLVANIA LAPORTE : 1N THE COURT OF COMMON PLEAS : OF THE NINTH JUDICIAL DISTRICT : ORPHANS' COURT DIVISION : NO. 20 1 1-00026 CERTIFICATE OF SERVICE I, Bradley L. Griffie, Esquire hereby certify that I did, the �day of July, 2013, cause a copy of Respondent's Answer to Petition to Secure Order Directing Executrix to Disclose Itemization of Personal Property and Reasons for Untimely Filing and New Matter to be served upon the Petitioner, by serving her attorney of record by first class mail,postage prepaid, at the following address: Craig A. Diehl, Esquire 3464 Trindle Road Camp Hill, PA 17011 DATE: �- 13 r iffie, Esquire or Respondent