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Home My WebLink About02-14-14 IN RE: : IN THE COURT OF COMMON PLEAS OF ESTATE OF ROBERT J. LAPORTE, : CUMBERLAND COUNTY, PENNSYLVANIA Deceased : ORPHANS COURT DIVISION : NO. 21-11-0026 OBJECTANT'S RESPONSE TO THE MOTION FOR DISTRIBUTION OF AUDITOR'S FEES AND COSTS AND ATTORNEY'S FEES OF ANN E. LAPORTE, EXECUTRIX AND NOW COMES, Objectant, Susan M. LaPorte, a beneficiary of the Robert J. LaPorte Estate, by and through her attorneys, Law Offices of Craig A. Diehl, and respectfully objects to the Motion for Distribution of Auditor's Fees and Costs and Attorney's Fees filed by n ':,.> -z-� Ann E. LaPorte, Executrix, as follows: �C� �, '��; � �-:i:� ��..� - m—T. e� �j f� —'i 1. Admitted. � = ' `-` '' .-!-i`; .�"` J a_�.-. . C_1� ; 2. Admitted. �,?r-_' �7 ; �� j _.. � .. ... �. , ,.. �_ �..�_.� 3. Admitted. ? �-ri `"� --��, ,�..: 4. Admitted. 5. Admitted in part, denied in remainder. It is admitted that Objectant raises an objection as to the exclusion of an IRA account. It is denied that this asset is not subject to the First and Final Accounting. Movant cites no provision suggesting that Objectant is prohibited from raising such an objection to the account. Pursuant to 20 Pa. C.S. § 3305, Objectant is permitted to raise an objection to the First and Final Accounting regarding the exclusion of the decedent's IRA account because it was omitted from the inventory. Although the IRA does not pass under the Will and technically does not need to be listed, it is good estate administration practice to list it as a short entry on the inventory for the information of the interested parties. 6. Admitted in part, denied in remainder. It is admitted that Objectant raises an objection as to the exclusion of life insurance proceeds. It is denied that this asset is not subject to the First and Final Accounting. Movant cites no provision suggesting that Objectant is prohibited from raising such an objection to the account. Pursuant to 20 Pa. C.S. § 3305, Objectant is permitted to raise an objection to the First and Final Accounting regarding the exclusion of the proceeds from the decedent's life insurance policy because it was omitted from the inventary. Although the life insurance policy does not pass under the Will and technically does not need to be listed, it is good estate administration practice to list it as a short entry in the inventory for the information of the interested parties. 7. Denied. Movant clearly does not understand the implications of the federal tax withheld. Objectant, as a fifty percent (50.0%) beneficiary, is entitled to a tax deduction of one-half of these withheld taxes through a fiduciary tax return. 8. Denied. Objectant has not received K-1 s from the estate which would have been derived from federal form 1041 and state form PA-41. Obj ectant has yet to see proof that these tax returns for years 2011 and 2012 have been filed and, until such time that adequate proof of filing is provided to Objectant, the objection remains. 2 9. Denied. The First and Final Accounting does not reflect the receipt of any inheritance tax discount and the receipt provided further fails to substantiate any discount. 10. Denied. The First and Final Accounting addresses the distribution of the estate. Any modifications, objections, requests for surcharge, or any other matter affecting the distribution of the estate is a reasonable and valid objection. ll. Denied. The First and Final Accounting addresses the distribution of the estate. Any modifications, objections, requests for forfeiture of executrix fees affect the final distribution. 12. Admitted in part, denied in remainder. It is admitted that Objectant objected to the appointment of an appraiser for the personal property retained by Objectant. It is denied that Objectant is deliberately attempting to undermine her position at an earlier stage of this proceeding. Objectant's objection centers around the arbitrary and egregious value the Executrix placed on these items, which Objectant argues was done specifically to inflate the value of Objectant's share of the estate so that the Executrix would receive a larger distribution. 13. Denied. Objectant denies that the only Canadian money present in the decedent's safe was three $5.00 Canadian bills. Objectant maintains that the total amount of Canadian money known to exist in decedent's safe totaled $1,500.00. 14. Denied. Objectant maintains that the decedent intended for the $37,000.00 in Certificates of Deposit in his name to be given to Objectant, and Objectant will be 3 able to provide proof of decedent's intention through oral testimony and miscellaneous documents. 15. Denied. Objectant's claims are substantiated and will be supported by evidence produced at trial. Further, various documents have been provided to Movant's counsel. 16. Denied. Objectant's objections are valid, have a basis in law and fact, and can be substantiated. It is the executrix's malfeasance and breach of her fiduciary duties that has caused the necessity of an auditor. WHEREFORE, Objectant, Susan M. LaPorte, respectfully requests this Court to deny the Motion far Distribution of Auditor's Fees and Costs and Attorney's Fees filed by the Executrix, Ann E. LaPorte, and to award such further relief as this Court deems just and reasonable. Respectfully submitted, LAW OFFICES OF CRAIG A. DIEHL , Date: �! By: � ` Craig � Diehl, squire Attorney I.D. No. 52801 3464 Trindle Road Camp Hill, PA 17011 Tel: (717) 763-7613 Fax: (717) 763-8293 Attorney for Objectant, Susan M. LaPorte 4 CERTIFICATE OF SERVICE AND NOW, the /O � day of February, 2014, the undersigned hereby certifies that a true and correct copy of the foregoing Objections of Susan M. LaPorte to the Motion for Distribution of Auditor's Fees and Costs and Attorney's Fees was served upon the opposing party by personal hand delivery: Bradley L. Griffie, Esquire 200 North Hanover Street Carlisle, PA 17013 De ra A. Fike, Legal Secretary