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Home My WebLink About04-01-14 ru PETERS&WASILEFSKI { a By: Charles E.Wasilefski,Esquire try M Attorney ID#21027 m V ca o 0 Alex M.Hvizda a r Vj o Attorney ID#306565 rn rn 2931 North Front Street Harrisburg,PA 17110 ° C� p Zt ° o 717-238-7555,Ext. 110 p C n rn Attorney for Objectors, y 1 rorl George F.Dixon,III and r o Richard E.Dixon Cn ' 1 IN RE: IN THE COURT OF ESTATE OF LOTTIE IVY DIXON COMMON PLEAS FOR CUMBERLAND COUNTY, PENNSYLVANIA 21-07-0686 ORPHAN'S COURT NOTICE OF APPEAL Notice is hereby given that Objectors, George F. Dixon, III and Richard E. Dixon, hereby appeal to the Superior Court of Pennsylvania from the Order entered in this matter on the 10`"day of March 2014. This order has been entered in the docket as evidenced by the attached copy of the docket entry. PETERS &WAS EFSKI By: Charles as efski Attorney ID #21027 Alex M.Hvizda Attorney ID #306565 2931 North Front Street Harrisburg, PA 17110-1250 [717] 238-7555, Ext. 110 Attorney for Objectors, George F. Dixon, III and Date: March.31, 2014 Richard E. Dixon IN RE: IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, , ESTATE OF LOTTIE IVY DIXON PENNSYLVANIA Deceased ORPHANS' COURT DIVISION NO: 21-07-0686 CERTIFICATE OF SERVICE I hereby certify that a true and correct copy of the foregoing NOTICE OF APPEAL,has been served on all parties of interest by placing the same in the United States mail, first-class postage pre-paid, at Harrisburg, Pennsylvania on this ST day of 2014, and addressed as follows: Mark D. Bradshaw, Esquire STEVENS & LEE Harrisburg Market Square 17 North Second Street, 16`x' Floor Harrisburg, PA 17101 Charlotte Dixon 323 Bayview Street Camden, ME 04843 Kimberly M. Colonna, Esquire 100 Pine Street P. O. Box 1166 Harrisburg, PA 17108-1166 Kevin J. Kehner, Esquire OBERMAYER REBMANN MAXWELL & HIPPEL LLP 200 Locust Street Suite 400 Harrisburg, PA 17101 Daniel L. Sullivan, Esquire 26 W. High Street Carlisle, PA 17013 The Honorable Albert H. Masland Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013-3387 J 1CVVVLLVL LUllUJCl 1c111U l,v LL114y — 1CCyl S'(.Cl V1 W111J Docket Entries File No. 21 2007 - 00686 ACTIVE Decedent DIXON LOTTIE IVY Page 41 of 41 HMW --- ---------- ----------------------------------------------- ------- 10/21/13 STATUS REPORT 6. 12 COMPLETE DMB ------ - ------------ --- - -------------------------------------------- _ 10125113 PLEASE ENTER THE APPEARANCE OF CHARLES E WASILEFSKI AS COUNSEL FOR OBJECTORS GEORGE F DIXON III AND RICHARD E DIXON CAJ ------- ------------------------------------------------------------ _ 3110114 ORDER OF COURT DATED 0310712014 IN RE OBJECTIONS FILED TO THE FIRST AND PARTIAL ACCOUNT OF THE TRUST WE FIND THAT THE OBJECTORS HAVE STANDING WITH RESPECT TO TWO DISTRIBUTIONS LISTED AS LOTIE I DIXON DISTRIBUTION IN THE AMOUNTS OF $1, 504, 230. 00 AND THE COURT SUSTAINES THE OBJECTIONS TO THESE TWO ENTRIES IN THE ACCOUNTING AND REFERS THE MATTER BACK TO THE ACCOUNTANT MANUFACTURERS AND TRADERS TRUST COMPANY TO PROVIDE AN EXPLANATION FOR THE PURPOSE 0 + Change/Delete: Position "X" And Press The "ENTER" Key. F2=Done F9=Add F12=Cancel F13=Reseq F17=Top F18=Bottom tcvwtavu Lujaverlano uouncy - Kegascer UT W11is Docket Entries File No. 21 2007 - 00686 ACTIVE Decedent DIXON LOTTIE IVY Page 41 of 41 THOSE TWO DISTRIBUTIONS IN ALL OTHER RESPECTS THE OBJECTIONS ARE OVERRULED BY THE COURT ALBERT H MASLAND JUDGE OPINION AND ORDER OF COURT ATTACHED COPIES MAILED 0311012014 WSZ - -------- -- ---------------- LAST ENTRY ---------------------------- Change/Delete: Position "X" And Press The "ENTER" Key. F2=Done F9=Add F12=Cancel F13=Reseq F17=Top F18=Bottom IN RE: IN THE COURT OF COMMON PLEAS OF ESTATE OF LOTTIE IVY DIXON CUMBERLAND COUNTY, PENNSYLVANIA 21-07-0686 ORPHANS' COURT ORDER OF COURT AND NOW, this f day of March, 2014 after review of the objections filed by George F. Dixon III and Richard E. Dixon to the First and Partial Account of the Trust Under Revocable Agreement with Lottie Ivy Dixon, we find that the objectors have standing with respect to two distributions listed as "Lottie I. Dixon - Distribution" in the amounts of $1,504,230.00 and $167,700.00 and, in accordance with the Rules, the court SUSTAINS the objections to these two entries in the accounting and refers the matter back to the Accountant, Manufacturers and Traders Trust Company to provide an explanation for the purpose of those two distributions. In all other respects, the objections are OVERRULED. By the Court, i Albert H. Masland, Kimberly M. Colonna, Esquire 100 Pine Street P.O. Box 1166 Harrisburg, PA 17108-1166 Kevin J. Kehner, Esquire ,. , Obermayer Rebmann Maxwell & Hippel LLP 2 200 Locust Street, Suite 400 &:- xr . Harrisburg, PA 17101T= A t Mark D. Bradshaw, Esquire Stevens & Lee, P.C. �v 17 North Second Street 16th Floor _ Harrisburg; PA 17101 21-07-0686 ORPHANS' COURT Daniel L. Sullivan, Esquire 26 W. High Street Carlisle, PA 17013 Charlotte Ivy Dixon 323 Bayview Street ! Camden, ME 04843 i i -2- IN RE: IN THE COURT OF COMMON PLEAS OF ESTATE OF LOTTIE IVY DIXON CUMBERLAND COUNTY, PENNSYLVANIA 21-07-0686 ORPHANS' COURT IN RE: OPINION AND ORDER OF COURT Masland, J., March 7, 2014:-- Background The Lottie Ivy Dixon Revocable Trust (the Trust) was established in 1985. From 1985 to 2007, George F. Dixon III and Richard E. Dixon (the Brothers) were remainder beneficiaries and M&T (or its predecessor) was the sole trustee. The Brothers became co-trustees in 2007 when their mother, Lottie Dixon, died. On June 26, 2013, M&T filed a first and partial account of the Trust without the signature of either of the Brothers. Before the court are multiple objections raised by the Brothers to M&T's account. The objections can be divided into two categories: objections relating to the management of the trust and objections relating to the format of the account. M&T filed a motion to strike the objections. Following briefing and argument thereon, we address not only the threshold issue of whether the Brothers have standing to object to the first and partial account, but also we address the merits of the majority of the objections. Discussion The only part of the Uniform Trust Code adopted in Pennsylvania that explicitly mentions standing is the Uniform Law Comment to the section dealing with remedies for breach of trust. See 20 PA. CONS. STAT. ANN. § 7781. A breach of trust is defined as "a violation by a trustee of a duty the trustee owes to a beneficiary." Id. § 7781(a). Simply 21-07-0686 ORPHANS' COURT put, "[b]eneficiaries and cotrustees have standing to bring a petition to remedy a breach of trust." Id. at Uniform Law Comment. It is irrelevant if there are multiple trustees; one trustee can maintain a suit against another trustee, even if the suing trustee participated in the breach. See RESTATEMENT(SECOND)OF TRUSTS§ 200 Comment (e) (1959) (explaining that "the suit is on behalf of the beneficiary"). The Brothers' objections are primarily based on how M&T allegedly mismanaged the trust in violation of their duty as trustee over the course of 22 years prior to Lottie Dixon's death. Therefore, the bulk of the objections relate to a breach of trust claim. Based on the express language of the Uniform Law Comment, as contingent remainder beneficiaries and cotrustees of the Trust, the Brothers have standing to bring a petition to remedy a breach of trust. See 20 PA. CONS. STAT. ANN. § 7781(a) (Uniform Law i 4 Comment). I Although the Brothers have standing, their claims challenging M&T's actions while their mother was alive are without merit. In Pennsylvania, the law is clear that "[r]egardless of the legal capacity of the settlor, the rights of the beneficiaries are subject to the control of, and the duties of the trustee are owed exclusively to, the settlor while a trust is revocable." Id. § 7753(a). As interpreted by the Joint State Government Commission of the Pennsylvania General Assembly in 2005, "[s]ubsection (a) places a revocable trust on the same footing as a will, under which no beneficial interest is effective until the testator's death." Id. at JT. ST. GOVT. COMM. COMMENT-2005. The Trust was revocable until Lottie Dixon died in 2007. Therefore, as long as Lottie Dixon was alive, M&T only owed a duty as trustee to her and no other beneficial interest was effective until she died. Arguably, the Brothers were not true "beneficiaries" -2- I 21-07-0686 ORPHANS' COURT until 2007. Furthermore, until 2007, the rights of the beneficiaries, including their right to file a breach of trust action, were subject to the control of Lottie. As such, Brothers' claims regarding the alleged mismanagement of the Trust while their mother was alive must fail.' Similarly, the Brothers' objection to M&T not requiring Lottie Dixon to request distributions in writing is irrelevant. "A trustee is not liable to a beneficiary for breach of trust if the beneficiary consented to the conduct constituting the breach." Id. § 7789. Additionally, "[a]n approval by the settlor of a revocable trust . . . binds all the beneficiaries." Id. at Uniform Law Comment. M&T claims that Lottie telephoned them requesting distributions from the Trust. This affirmative action is enough to show that she consented to M&T not requiring her to submit a written request. Furthermore, as settlor of a revocable trust, Lottie's consent binds all beneficiaries. Therefore, the Brothers' claims regarding M&T's failure to require Lottie to submit a written request for distributions are immaterial, because she clearly consented to M&T's behavior. It is possible that the Brothers also lack standing to raise this objection altogether. The Uniform Law Comment further explains that: [f]ollowing the death . . . of the settlor, the beneficiaries would have a right to maintain an action against a trustee for breach of trust. However, with respect to actions occurring prior to the settlor's death or incapacity, an action by the beneficiaries could be The following example illustrates the logic of this argument. Assume Mom writes a will in 1985 containing provisions for her two kids including a gift of a checking account containing $5 million. Mom dies in 2007. Even if the checking account only has $5 remaining in 2007, the kids cannot challenge what their mother did with the money from 1985 through 2007. Similarly, the kids cannot challenge changes made to the will from 1985 to 2007(other than claims of undue influence, fraud, duress, etc.). The reason is because the kids' beneficial interest was not effective until their Mom died. Their Mom was free to spend her money and change her will while she was alive. The same logic applies in this case. Lottie Dixon was free to spend her money in any way she wanted while she was alive and M&T had no duty to preserve her money for her children. 3 21-07-0686 ORPHANS' COURT Postscript The court believed that this matter had been resolved with our order of December 28, 2012, and assumed (after no appeals were filed) that the parties had reached an armistice with respect to their war to end all wars. Although we are compelled at present to permit the Brothers to proceed, we do so with the admonition that we will not permit this engagement to rise to the level of a second world war— a battle over the same borders is not legally tenable. Thus,we cite the introduction of the preeminent World War I novel, wherein the r author, observed that his story "will try simply to tell of a generation of men who, even though they may have escaped shells, were destroyed by the war. ,2 Although the i parties are standing, they have not escaped the shells. Before they are utterly decimated, we enter the following: .� ORDER OF COURT AND NOW, this day of March, 2014 after review of the objections filed by George F. Dixon III and Richard E. Dixon to the First and Partial Account of the Trust Under Revocable Agreement with Lottie Ivy Dixon, we find that the objectors have standing with respect to two distributions listed as "Lottie I: Dixon — Distribution" in the amounts of $1,504,230.00 and $167,700.00 and, in accordance with the Rules, the court SUSTAINS the objections to these two entries in the accounting and refers the matter back to the Accountant, Manufacturers and Traders Trust Company to provide x Erich Maria Remarque, All Quiet on the Western Front(1 ed. 1929). -5- 21-07-0686 ORPHANS' COURT an explanation for the purpose of those two distributions. In all other respects, the objections are OVERRULED. By the Court, qbe Mas I nand, J. Kimberly M. Colonna, Esquire 100 Pine Street P.O. Box 1166 Harrisburg, PA 17108-1166 Kevin J. Kehner, Esquire Obermayer Rebmann Maxwell & Hippel LLP 200 Locust Street, Suite 400 Harrisburg, PA 17101 Mark D. Bradshaw, Esquire Stevens & Lee, P.C. 17 North Second Street 16th Floor Harrisburg, PA 17101 Daniel L. Sullivan, Esquire 26 W. High Street Carlisle, PA 17013 i Charlotte Ivy Dixon 323 Bayview Street Camden, ME 04843 -6- ;' 11;B DOPY Hotal RECORD in Testimony wherof, 1 hereunto set my hand and the seal of said Court a Carlisle,PIA'' I This_�dayOf Oyu. l 1 CJ — ci tc of the Orphans Court 160715040120.14 Cumberland County - Orphans Court J Cumberfande 1 ORC621 /C1/2014 Case No 2007-00686 Case Name : DIXON LOTTIE T Age Docket Entries Filed 7/19/07 1 PETITION FOR PROBATE AND GRANT OF LETTERS TESTAMENTARY OATH OF PERSONAL REPRESENTATIVE WILL DEATH CERTIFICATE DM 7/19/07 2 DECREE OF PROBATE AND GRANT OF LETTERS TESTAMENTARY DM 7/23/07 3 PRAECIPE FOR ENTRY OF APPEARANCE OF ELIZABETH P MULLAUGH ESQ JAA 8/17/07 4 CERTIFICATION OF NOTICE UNDER RULE 5 . 6 (A) JAA 9/27/07 5 INHERITANCE TAX PYMT PAID - 35 , 000 . 00 ACN - 101 RECEIPT - CDO08746 POSTMARK DATED - 09/27/2007 DIXON MARSHALL L 10/10/07 6 WAIVER OF ACCOUNTING RECEIPT RELEASE AND INDEMNIFICATION AGREEMENT JAA 3/28/08 7 INHERITANCE TAX PYMT PAID - 422 . 72 ACN - 101 RECEIPT - CDO09477 POSTMARK DATED - 03/28/2008 DIXON MARSHALL L 3/28/08 8 INHERITANCE TAX PYMT PAID - 6, 438 . 43 ACN - 101 RECEIPT - CDO09478 POSTMARK DATED - 03/28/2008 DIXON MARSHALL L 3/28/08 9 INHERITANCE TAX PYMT PAID - 211 . 36 ACN - 101 RECEIPT - CDO09479 POSTMARK DATED - 03/28/2008 DIXON CHARLOTTE 3/28/08 10 INHERITANCE TAX PYMT PAID - 2 , 014 . 96 ACN - 101 RECEIPT - CDO09480 POSTMARK DATED - 03/28/2008 DIXON MARSHALL L 4/11/08 11 CORRESPONDENCE DATED 4/7/08 FROM DEPT OF REV TO MCNEES WALLACE NURICK IN RESPONSE TO YOUR REQUEST FOR AN EXTENSION OF TIME TO FILE 16071504012014 Cumberland County - Orphans Court Ne 2 ORC621 4/01/2014 Case No 2007-00686 THE CAE INH TAX RETURN THE RETURN MUST BE FILED ON OR BEFORE 9/28/08 5/16/08 12 INHERITANCE TAX RETURN CAJ 5/16/08 13 INVENTORY MAW 5/28/08 14 FEDERAL TAX RETURN #706 WSZ 6/20/08 15 REV 1547 NOTICE INH TAX APPRAISEMENT 907 . 68 CREDIT AJW 7/25/08 16 PETITION D FOR NADJUD/STATEMENT OFHPROPOSED DIS TRIBUTION-DECEDENT D TRIBUTION-DECCEDENT AKK 8/08/08 17 REV 1607 INH TAX STATEMENT OF ACCT ACN 101 PAID IN FULL CAJ 8/22/08 18 OBJECTIONS OF M&T BANK RICHARD E DIXON AND GEORGE F DIXON III TO THE FIRST INTERMEDIATE ACCOUNTING OF MARSHALL L DIXON EXECUTOR AJW 8/22/08 19 OBJECTIONS TO THE FIRST INTERMEDIATE ACCOUNTING OF THE ESTATE OF LOTTIE IVY DIXON AJW 8/22/08 20 OBJECTIONS OF RICHARD E DIXON AND GEORGE F DIXON III TO THE FIRST INTERMEDIATE ACCOUNTING OF MARSHALL L DIXON EXECUTOR AJW 8/22/08 21 OBJECTIONS TO THE FIRST INTERMEDIATE ACCOUNTING OF THE ESTATE OF LOTTIE IVY DIXON AJW 8/29/08 22 ORDER OF COURT DATED 08/26/08 IN RE APPOINTMENT OF AUDITOR UPON CONSIDERATION OF THE OBJECTION TO THE FIRST INTERMEDIATE ACCOUNTING OF THE ESTATE OF LOTTIE IVY DIXON FILED IN THE ABOVE CAPTIONED MATTER WAYNE F SHADE ESQ IS APPOINTED AUDITOR BY THE COURT J WESLEY OLER JR J COPIES MAILED VIA USPS ON 08/29/08 AJW 8/29/08 23 ORDER OF COURT DATED 08/26/08 IN RE APPOINTMENT OF AUDITOR UPON CONSIDERATION OF THE OBJECTION TO THE FIRST INTERMEDIATE 16071504012014 Cumberland County - Orphans Court Page 3 ORC621 4/01/2014 Case No 2007-00686 ACCOUNTING OF THE ESTATE OF LOTTIE IVY DIXON FILED INTHE ABOVE CAPTION MATTER WAYNE F SHADE ESQ IS APPOINTED AUDITOR BY THE COURT J WESLEY OLER JR J COPIES MAILED VIA USPS ON 08/29/08 AJW 11/25/08 24 PETITION OF WAYNE F SHADE ESQ FOR EXTENSION OF APPOINTMENT OF AUDITOR AJW 12/03/08 25 ORDER OF COURT DATED 12 01/08 IN RE PETITION OF WAYNE F SHADE ESQUIRE FOR EXTENSION O� APPOINTMENT AS AUDITOR IS HEREBY CONFIRMED AND EXTENDED THROUGH JUNE 1 2009 BY THE COURT J WESLEY OLER JR JUDGE COPIES MAILED 12/03/08 JAN 4/14/09 26 MOTION FOR ORDER SETTING SCHEDULE FOR DISCOVERY AND HEARING OBJECTIONS WSZ 4/17/09 27 ORDER OF COURT DATED 04/16/09 IN RE MOTION FOR ORDER SETTING SCHEDULE FOR DISCOVERY AND HEARING ON OBJECTIONS UPON CONSIDERATION OF THE ATTACHED MOTION A RULE IS HEREBY ISSUED UPON ALL INTERESTED PARTIES TO SHOW CAUSE WHY THE RELIEF REQUESTED SHOULD NOT BE GRANTED RULE RETURNABLE WITHIN 20 DAYS OF THE DATE OF THIS ORDER THE MOVING PARTY SHALL BE RESPONSIBLE FOR SERVICE TO ALL PARTIES BY THE COURT J WESLEY OLER JR J COPIES MAILED VIA USPS ON 04/17/09 AJW 5/06/09 28 CO TRUSTEES ' RESPONSE TO RULE TO SHOW CAUSE WHY THE MOTION FOR AJWER SETTING SCHEDULE SHOULD NOT BE GRANTED 5106109 29 PETITION OF WAYNE F SHADE ESQUIRE FOR EXTENSION OF APPOINTMENT AS AUDITOR JAN 5/11/09 30 ORDER OF COURT DATED 05/10/09 IN RE PETITION OF WAYNE F SHADE ESQ FOR EXTENSION OF APPOINTMENT AS AUDITOR UPON CONSIDERATION THE PETITION IS HEREBY CONFIRMED AND EXTENDED THOUGH 02/01/2010 BY THE COURT J WESLEY OLER JR JUDGE COPIES MAILED 05/11/09 JAN 5/20/09 31 ORDER OF COURT DATED 05/18/09 IN RE MOTION FOR ORDER SETTING SCHEDULE FOR DISCOVERY AND HEARING ON OBJECTIONS THIS MATTER IS REFERRED TO THE AUDITOR WAYNE F SHADE ESQ FOR REVIEW A BRIEF INTERIM REPORT AND RECOMMENDED ORDER BY THE COURT J WESLEY OLER JR JUDGE COPIES MAILED 05/21/09 JAN 5/27/09 32 RULE 6 . 12 REMINDER LETTER MAILED TO ATTY & PERSONAL REPRESENTATIVE 16071504012014 Cumberland County - Orphans Court Pav 4 ORC621 §/01/2014 Case No 2007-00686 AJW 5/29/09 33 STATUS REPORT 6 . 12 INCOMPLETE FILED LATE JAN 6/12/09 34 DIRECTIVE AJW 6/18/09 35 ORDER OF COURT DATED 06/17/09 IN RE DIRECTIVE UPON AGREEMENT OF THE PARTIES IT IS HEREBY ORDERED AND DECREED AS FOLLOWS 1 THE ABOVE CAPTIONED PROCEEDINGS ON THE OBJECTIONS TO THE ESTATE ACCOUNT AND THE OBJECTIONS TO THE TRUST ACCOUNT WILL BE CONSOLIDATED FOR THE PURPOSES OF DISCOVERY HEARING AND DISPOSITION 2 ALL DISCOVERY WILL BE CONCLUDED BY 08/31/09 3 THE AUDITOR MAY RESOLVE DISCOVERY DISPUTES SUBJECT TO DE NOVO REVIEW BY THE COURT 4 FUTHER PROCEEDINGS WILL BE IN ACCORDANCE WITH THE ATTACHED DIRECTIVE OF THE AUDITOR SUBJECT TO MODIFICATION BY UNANIMOUSE AGREEMENT OF THE PARTIES OR BY ORDER OF COURT BASED (CONTINUED) 6/18/09 36 CONTINUED-UPON GOOD CAUSE SHOWN AND 5 THE AUDITOR SHALL SCHEDULE THE HEARING DATES AND GIVE NOTICE TO THE PARTIES AS REQUIRED BY CUMBERLAND COUNTY ORPHANS COURT RULE 2 . 1-1 BY THE COURT J WESLEY OLER JR JUDGE COPIES MAILED 06/19/09 JAN 8/25/09 37 PRAECIPE FOR WITHDRAWAL OF APPEANCE OF THOMAS A FRENCH JILL E NEARY AND THE LAW FIRM OF RHOADS & SINON LLP AS COUNSEL TO MANUFACTURERS & TRADERS TRUST CO RICHARD DIXON AND GEORGE F DIXON III CO TRUSTEES CAJ 8/27/09 38 PRAECIPE FOR ENTRY OF APPEARANCE OF MARK D BRADSHAW ESQ OF THE FIRM OF STEVENS AND LEE ON BEHALF OF M&T TRUST COMPANY IN THE PLACE OF STANLEY A SMITH ESQ THOMAS A FRENCH ESQ AND JILL E NEARY ESQ OF THE LAW FIRM OF RHOADS AND SINON LLP JAN 10/09/09 39 MOTION TO EXTEND DISCOVERY DEADLINE JAN 10/16/09 40 ORDER OF COURT DATED 10/15/09 IN RE MOTION TO EXTEND DISCOVERY DEADLINE A RULE IS HEREBY ISSUED UPON ALL INTERESTED PARTIES TO SHOW CAUSE WHY THE RELIEF REQUESTED SHOULD NOT BE GRANTED RULE RETURNABLE WITHIN 10 DAYS OF SERVICE THIS MATTER IS REFERRED TO THE AUDITOR FOR A BRIEF INTERIM REPORT AND RECOMMENDED ORDER BY THE COURT J WESLEY OLER JR JUDGE COPIES MAILED 10/16/09 JAN 10/21/09 41 ANSWER IN OPPOSITION TO MOTION TO EXTEND DISCOVERY DEADLINE FILED BY MARSHALL DIXON INDIVIDUALLY AND AS EXECUTOR OF THE ESTATE OF LOTTIE IVY DIXON 16071504012014 Cumberland County - Orphans Court Paq%O1/2014 ORC621 4 Case No 2007-00686 JAN 10/23/09 42 INSTITUTIONAL TRUSTEE M&T BANKS RESPONSE TO RULE TO SHOW CAUSE WHY DISCOVERY DEADLINE SHOULD NOT BE EXTENDED JAN 11/20/09 43 AUDITOR' S REPORT ON DISCOVERY ISSUES CAJ 11/20/09 44 STIPULATION TO AMEND SCHEDULING DIRECTIVE CAJ 12/01/09 45 ORDER OF COURT DATED 11/25/09 IN RE AUDITORS REPORT ON DISCOVERY ISSUES AFTER ARGUMENT OF THE PARTIES BEFORE THE AUDITOR AND UPON THE RECOMMENDATION OF THE AUDITOR IN THE ATTACHED REPORT IT IS HEREBY ORDERED AND DECREED THAT THE MOTION OF COUNSEL OF GEORGE F DIXON III AND RICHARD E DIXON TO EXTEND THE DISCOVERY DEADLINE OF 09/30/09 IS DENIED WITHOUT PREJUDICE TO THE RENEWAL OF THE MOTION TO THE AUDITOR AT THE PRE HEARING CONFERENCE SCHEDULED FOR 12/09/09 IN THE EVENT THAT MARSHALL L DIXON SHOULD FAIL TO DISCLOSE TO COUNSEL FOR GEORGE F DIXON III AND RICHARD E DIXON ALL OF HIS BROKERAGE STATEMENTS FOR ALL OF HIS BROKERAGE (CONTINUED) 12/01/09 46 CONTINUED-ACCOUNTS BY 5PM PREVAILING TIME ON 12/03/09 BY THE COURT J WESLEY OLER JR JUDGE COPIES MAILED 1202/ 09 JAN 12/10/09 47 PETITION FOR GENERAL CONTINUANCE OF HEARING AND TO ALLOW MARTSON LAW OFFICES TO WITHDRAW AS COUNSEL FOR GEORGE F DIXON III AND RICHARD E DIXON JAN 12/14/09 48 PRAECIPE TO WITHDRAW THE APPEARANCE OF THE LAW FIRM OF MARTSON DEARDORFF WILLIAMS OTTO GILROY & FALLER CAJ 12/29/09 49 ORDER DATED 12/11/09 IN RE PETITION FOR GENERAL CONTINUANCE OF HEARING AND TO ALLOW MARTSON LAW OFFICES TO WITHDRAW AS COUNSEL GEORGE F DIXON III AND RICHARD E DIXON HEARINGS SCHEDULED FOR 12/16, 17, AND 18 , 2009 ARE CONTINUED THEY SHALL RETAIN NEW LEGAL COUNSEL WITHIN 30 DAYS AND THEIR NEW ATTORNEY SHALL CONTACT THE AUDITOR AND OTHER LEGAL COUNSEL MARTSON LAW OFFICES IS UTHORIZED TO WITHDRAW AS LEGAL COUNSEL A PRE HEARING CONFERENCE IS 2/12/10 AT 1 : 30 PM THE HEARING IS SET FOR 2/24 , 25, AND 26, 2009 T 9 AM JWESLE AUDITORS APPOINTMENT EXTENDED T 5 WESLEY JR JCOPIESMAILEDVIAUSPSON12/15/09 BY THE COURT CAJ 1/25/10 50 PRAECIPE FOR ENTRY OF APPEARANCE FILED BY PAUL C HEINTZ WSZ 2/12/10 51 RESPONSE IN OPPOSITION TO PETITION TO APPOINT ADMINISTRATOR PRO 16071504012014 Cumberland County - Orphans Court Pa4/O1/2014 ORC621 44 Case No 2007-00686 TEM FILED BY MARSHALL DIXON AS EXECUTOR OF THE ESTATE OF LOTTIE IVY DIXON (WITH ORDER ORDER IS IN 21-94-754 CAJ 2/12/10 52 PETITION FOR APPOINTMENT OF ADMINISTRATOR PRO TEM MAW 2/16/10 53 ORDER OF COURT DATED 02/16/10 IN RE PETITION FOR APPOINTMENT OF ADMINISTRATOR PRO TEM FILED ON BEHALF OF GEORGE F DIXON III AND RICHARD E DIXON AND OF THE RESPONSE IN OPPOSITION TO PETITION TO APPOINT ADMINISTRATOR PRO TEM FILED BY MARSHALL DIXON AS EXECUTOR OF THE ESTATE OF LOTTIE IVY DIXON THE MATTER IS REFERRED TO THE AUDITOR WAYNE F SHADE ESQ FOR A BRIEF INTERIM REPORT AND RECOMMENDED ORDER PETITOINERS REQUEST FOR A STAY OF THE AUDITORS PROCEEDINGS IN THE INTERIM IS DENIED BY THE COURT J WESLEY OLER JR JUDE COPIES MAILED 02/16/10 JAN 2/19/10 54 PETITION FOR SIXTY DAY CONTINUANCE OF AUDITORS HEARING CAJ 2/22/10 55 DIRECTIVE FILED BY COURT APPOINTED AUDITOR WSZ 2/23/10 56 ORDER OF COURT DATED 02/23/10 IN RE DIRECTIVE UPON THE RECOMMENDATION OF THE AUDITOR IN THE ATTACHED DIRECTIVE IS HEREBY ENDORSED AS AN ORDER OF COURT THE PETITION FOR APPOINTMENT OF AN ADMINISTRATOR PRO TEM IS DENIED AND THE PETITION FOR A CONTINUANCE OF THE HEARINGS IS DENIED BY THE COURT J WESLEY OLER JR JUDGE COPIES MAILED 02/23/10 JAN 3/15/10 57 EXCEPTIONS TO ORDER OF COURT DATED 2/23/10 DENYING PETITIONERS PETITION FOR APPOINTMENT OF A ADMINISTRATOR PRO TEM CAJ 3/19/10 58 PETITION OF WAYNE F SHADE ESQUIRE FOR EXTENSION OF APPOINTMENT OF AUDITOR JAN 3/23/10 59 ORDER OF COURT DATED 03/22/10 IN RE PETITION OF WAYNE F SHADE ESQ FOR EXTENSION OF APPOINTMENT AS AUDITOR THE APPOINTMENT OF WAYNE F SHAD15/ESQ AS AUDITOR IS HEREBY CONFIRMED AND EXTENDED THROUGH COPIES MAILED 03/23/10 JAN 3/26/10 60 RESPONSE OF MARSHALL DIXON EXECUTOR OF THE ESTATE OF LOTTIE IVY DIXON TO EXCEPTIONS TO ORDER OF COURT DATED 02/23/10 DENYING PETITOINERS PETITION FOR APPOINTMENT OF AN ADMINISTRATOR PRO TEM JAN 16071504012014 Cumberland County - Orphans Court Pav 7 ORC621 §/01/2014 Case No 2007-00686 3/30/10 61 ORDER OF COURT DATED 2/29/10 IN RE PETITION FOR APPOINTMENT OF ADMINISTRATOR PRO TEM WHICH APPEAR TO BE IN THE NATURE OF A MOTION FOR RECONSIDERATION AND WILL BE REGARDED AS SUCH THE MATTER IS REFERRED TO THE AUDITOR WAYNE F SHADE ESQ FOR A BRIEF INTERIM REPORT AND RECOMMENDED ORDER -BY THE COURT J WESLEY OLER JR J COPIES MAILED VIA 3/30/10 CAJ 4/01/10 62 AMENDED ORDER OF COURT DATED 03/31/10 IN RE THE PRIOR ORDER OF COURT IN THIS MATTER DATED 02/29/10 IS HEREBY AMENDED TO REFLECT THE CORRECT DATE OF THE ORDER AS MARCH 29 2010 IN ALL OTHER RESPECTS THE PRIOR ORDER OF COURT SHALL REMAIN IN FULL FORCE AND EFFECT BY THE COURT J WESLEY OLER JR JUDGE COPIES MAILED 04/01/10 JAN 4/06/10 63 SECOND INTERIM REPORT AND RECOMMENDATIONS CAJ 4/09/10 64 PROPOSED FINDINGS OF FACT AND CONCLUSIONS OF LAW SUBMITTED BY GEORGE F DIXON III AND RICHARD E DIXON CAJ 4/12/10 65 ORDER OF COURT DATED 4/7/10 IN RE SECOND INTERIM REPORT AND RECOMMENDATIONS THE RECOMMENDATIONS ARE HEREBY ENDORSED AS AN ORDER OF COURT AND THE EXCEPTIONS TO THE ORDER OF COURT DATED 2/23/10 DENYING THE PETITION FOR APPOINTMENT OF AN ADMINISTRATOR PRO TEM IN THE NATURE OF A MOTION FOR RECONSIDERATION AND TREATED AS SUCH ARE DISMISSED -BY THE COURT J WESLEY OLER JR J COPIES MAILED VIA USPS ON 4/12/10 CAJ 4/30/10 66 PROPOSED FINDINGS OF FACT AN CONCLUSIONS OF LAW OF MARSHALL DIXON EXECUTOR OF THE ESTATE OF LITTIE IVY DIXON WSz 5/13/10 67 NOTICE OF APPEAL REQUEST FOR TRANSCRIPTS CERTIFICATE OF SERVICE CERTIFIED COPY OF DOCKET ENTRIES SAP NOTICE OF APPEAL SENT UPS TO SUPERIOR COURT ON 5/13/2010 5/14/10 68 REPLY OF GEORGE F DIXON III AND RICHARD E DIXON TO PROPOSED FINDINGS OF FACT AND CONCLUSIONS OF LAW CAJ 5/17/10 69 RETURN RECEIPT FROM SUPERIOR COURT RECEIVED ON 5/17/2010 SAP 16071504012014 Cumberland County - Orphans Court Pa e 8 ORC621 /01/2014 Case No 2007-00686 5/17/10 70 SUPERIOR COURT APPEAL DOCKET SHEET DOCKET NO 818 MDA 2010 RECORD DUE 7/12/2010 SAP 5/18/10 71 ORDER OF COURT DATED 05/17/10 IN RE NOTICE OF APPEAL APPELLANT IS DIRECTED PURSUANT TO PA RAP 1925B TO FILE OF RECORD IN THIS COURT AND TO SERVE UPON THE UNDERSIGNED JUDGE A CONCISE STATEMENT OF ERRORS COMPLAINED OF ON APPEAL NO LATER THAN 21 DAYS AFTER ENTRY OF THIS ORDER ANY ISSUES NOT PROPERLY INCLUDED IN THE STATEMENT TIMELY FILED AND SERVED PURSUANT TO THIS ORDER SHALL BE DEEMED WAIVED BY THE COURT J WESLEY OLER JR JUDGE COPIES MAILED 05/18/10 JAN 6/01/10 72 TRANSCRIPT OF PROCEEDINGS AUDITORS HEARING BEFORE WAYNE F SHADE AUDITOR 6/08/10 73 CONCISE STATEMENT OF MATTERS COMPLAINED OF ON APPEAL WSZ 6111110 74 RULE 6 . 12 REMINDER LETTER MAILED TO ATTY & PERSONAL REPRESENTATIVE SAP 6116110 75 STATUS REPORT 6 . 12 INCOMPLETE FILED LATE SAP 8/19/10 76 OPINION PURSUANT TO 08/19/10925 BY THE COURT J WESLEY OLER JR WSZ 8/26/10 77 MAILED VIA US TRANSMITTAL OF RECORD AND SERVICE OF LIST OF RECORDS 8/30/10 78 CERTIFICATE AND TRANSMITTAL OF RECORD RECEIVED FROM SUPERIOR COURT CAJ 5/27/11 79 RULE 6 . 12 REMINDER LETTER MAILED TO ATTY & PERSONAL REPRESENTATIVE DB 6/02/11 80 STATUS REPORT 6 . 12 INCOMPLETE FILED DR 7/06/11 81 NON PRECEDENTIAL DECISION SEE SUPERIOR COURT I 0 P 65 37 WSZ 7/06/11 82 CERTIFICATE OF REMITTAL/REMAND OF RECORD 16071504012014 Cumberland County - Orphans Court Par 9 ORC621 4/01/2014 Case No 2007-00686 WSZ 9/19/11 83 AUDITOR' S REPORT AND RECOMMENDATIONS STATEMENT OF QUESTIONS INVOLVED MAW 9/19/11 84 PETITION OF WAYNE F SHADE ESQ NUNC PRO TUNC FOR CONFIRMATION AND EXTENSION OF APPOINTMENT AS AUDITOR MAW 9/22/11 85 ORDER OF COURT DATED 9/21/2011 IN RE PETITION OF WAYNE F SHADE ESQUIRE NUNC PRO TUNC FOR CONFIRMATION AND EXTENSION OF APPOINTMENT AS AUDITOR UPON CONSIDERATION THE APPOINTMENT OF WAYNE F SHADE ESQUIRE IS AS AUDITOR IS HERBY CONFIRMEND AND EXTENDED TTHHROUGH9/22/201011 BY THE COURT J WESLEY OLER JR JUDGE COPIES ILED DB 10/10/11 86 STIPULATION CAJ 10/19/11 87 M & T BANKS SUPPLEMENTAL FILING REGARDING ATTORNEY' S FEES CAJ 10/20/11 88 OBJECTIONS TO AUDITORS REPORT OF GEORGE F DIXON III AND RICHARD E DIXON CAJ 10/20/11 89 OBJECTIONS OF MARSHALL DIXON EXECUTOR OF THE ESTATE OF LOTTIE IVY DIXON TO THE AUDITORS REPORT AND RECOMMENDATIONS WSZ 10/20/11 90 MOTION FOR ATTORNEYS FEES OF MARSHALL DIXON EXECUTOR OF THE ESTATE OF LOTTIE IVY DIXON WSZ 11/16/11 91 ORDER OF COURT DATED 11/15/11 IN RE MOTION FOR ATTORNEYS FEES OF MARSHALL DIXON EXECUTOR OF THE ESTATE OF LOTTIE IVY DIXON THE MOTION IS HEREBY REFERRED TO WAYNE F SHADE ESQUIRE IN HIS CAPACITY AS AUDITOR FOR A SUPPLEMENTAL REPORT AND RECOMMENDATION AND HIS COMMISSION IS EXTENDED FOR A PERIOD OF 90 DAYS FROM THE DATE OF THIS ORDER FOR THIS PURPOSE -BY THE COURT J WESLEY OLER JR J COPIES MAILED 11/16/11 CAJ 11/28/11 92 PRAECIPE TO LIST OBJECTIONS FOR ARGUMENT WSZ 11/28/11 93 PRAECIPE TO LIST OBJECTION FOR ARGUMENT WSZ 16071504012014 Cumberland County - Orphans Court Pav 10 ORC621 4/01/2014 Case No 2007-00686 12/06/11 94 STATEMENT IN SUPPORT OF OBJECTIONS TO AUDITORS REPORT OF GEORGE F DIXON III AND RICHARD E DIXON WSz 12/07/11 95 ANSWER AND MOTIONS TO STRIKE AND DISMISS OF GEORGE F DIXON III AND RICHARD E DIXON IN RESPONSE TO MOTION FOR ATTORNEYS FEES OF MARSHALL DIXON EXECUTOR OF THE ESTATE OF LOTTIE IVY DIXON DMB 12/16/11 96 ORDER OF COURT DATED 12 16 11 IN RE OBJECTIONS TO AUDITORS REPORT OF GEORGE F DIXON III D D RICHARD E DIXON THE OBJECTIONS ARE REFERRED TO THE COURT ADMINISTRATORS OFFICE FOR THE PURPOSE OF ASSIGNING THE MATTER TO ANOTHER JUDGE WHO WILL BE ABLE TO ESTABLISH A BRIEFING SCHEDULE AND SCHEDULE ARGUMENT ON THE OBJECTIONS AS WELL AS ON ANY OBJECTIONS THAT MAY BE FILED TO AN ANTICIPATED SUPPLEMENTAL REPORT OF THE AUDITOR ON THE ISSUE OF ATTORNEY' S FEES -BY THE COURT J WESLEY OLER JR. J COPIES MAILED 12/16/11 CAJ 12/21/11 97 RESPONSE OF MARSHALL DIXON EXECUTOR TO THE BROTHERS MOTION TO STRIKE AND DISMISS THE EXECUTORS MOTION FOR ATTYS FEES CAJ 12/28/11 98 ORDER OF COURT DATED 12/22/11 IN RE OBJECTIONS FILED TO THE AUDITORS REPORT AND NEW ISSUE REGARDING COUNSEL FEES FURTHER ACTION BY THE COURT IS DEFERRED PENDING ITS RECEIPT OF AN AUDITORS REPORT AND RECOMMENDATION ON ISSUE OF ATTYS FEES TO THE SAME SO THAT CONTESTED RECOMMENDATIONS OF THE AUDITOR ON MATTERS REFERRED TO HIM CAN BE DEALT WITH BY THE COURT ON A CONSOLIDATED BASIS AT SUCH TIME AS IS CONSISTENT WITH THIS ORDER COUNSEL ARE REQUESTED TO MOTION THE HONORABLE ALBERT H MASLAND FOR AN AGRUMENT AND BRIEFING SCHEDULE ON ISSUES FOR COURTS DISPOSITION -BY THE COURT J WESLEY OLER JR COPIES MAILED 12/28/11 CAJ 1/18/12 99 PETITION OF WAYNE F SHADE ESQUIRE FOR EXTENSION OF APPOINTMENT AS AUDITOR CAJ 1/20/12 100 ORDER OF COURT DATED 01/19/12 IN RE PETITION OF WAYNE F SHADE ESQUIRE FOR EXTENSION OF APPOINTMENT AS AUDITOR THE PETITION IS MAS CONFIRMED ANDJUDGE THROUGH BY THE COURT ALBERT H WSZ 2/23/12 101 PRAECIPE FOR ENTRY OF APPEARANCE OF HELEN L GEMMILL OF MCNEES WALLACE & NURICK AS ADDITIONAL COUNSEL ON BEHALF OF MARSHALL DIXON WSz 4/13/12 102 EXECUTORS REPLY IN SUPPORT OF MOTION FOR ATTORNEYS FEES CAJ 16071504012014 Cumberland County - Orphans Court Page 11 ORC621 4/01/2014 Case No 2007-00686 4/20/12 103 PETITION OF WAYNE F SHADE ESQ FOR EXTENSION OF APPOINTMENT AS AUDITOR DMB 4/25/12 , 104 ORDER OF COURT DATED 04 24//12 IN RE PETITION OF WAYNE F SHADE ESQUIRE FOR EXTENSION AI�POINTMENT AS AUDITOR THE APPOINTMENT OF WAYNE F SHADE THROUGH 05/225/12QBYR THE SCOURT TALBERT HHRMASLANDFJUDGE OPIESTMADILED 04/25/12 WSZ 5/24/12 105 AUDITOR' S REPORT AND RECOMMENDATIONS STATEMENT OF QUESTIONS INVOLVED TRASCRIPTS OF AUDITORS HEARING HELD 2/23/12 AND EXHIBITS HMW 6/06/12 106 STATUS REPORT 6 . 12 INCOMPLETE FILED DMB 6/12/12 107 OBJECTIONS OF MARSHALL DIXON EXECUTOR OF THE ESTATE OF LOTTIE IVY DIXON TO THE AUDITORS REPORT AND RECOMMENDATIONS HMW 6/12/12 108 OBJECTIONS OF GEORGE F DIXON III AND RICHARD E DIXON TO AUDITORS REPORT AND RECOMMENDATIONS DMB 7/06/12 109 STATUS REPORT 6 . 12 INCOMPLETE FILED LATE MAW 9/07/12 110 ORDER OF COURT DATED 09/07/12 IN RE TELEPHONE CONFERENCE WITH COUNSEL THE FOLLOWING SCHEDULE FOR BRIEFING AND ARGUMENT IS ESTABLISHED WITH RESPECT TO ALL CONTESTED ISSUES 1 THE EXECUTORS BRIEF IN RE MERITS AND THE REQUEST FOR ATTORNEY FEES SHALL BE SUBMITTED TO THE COURT AND OPPOSING COUNSEL BY 10/05/12 2 RESPONSIVE BRIEFS BY 11/15/12 3 IF EXECUTOR CHOOSES TO FILE A GUMENT REPLY BRIEF SHALL BE BY CONSOLODATION ISSUES SHALL TBEDHELD1AT19/00 AMA12 07/120INTHE COURTROOM 1 BY THE COURT ALBERT H MASLAND JUDGE COPIES MAILED 09/07/12 WSZ 12/28/12 111 ORDER OF COURT DATED 12/28/2012 IN RE FOLLOEING BRIEFING AND ARGUMENT WE ORDER AND DIRECT AS FOLLOWS 1) THE OBJECTIOND OF THE EXCECUTOR TO THE AUDITORS REPORT AND RECOMMENDATIONS REGARDING THE EXECUTORS MOTION FOR AWARD OF ATTORNEYS FEES ARE DENIED 2) THE OBJECTIONS OF GEORGE F DIXON III AND GEORGE E DIXON TO THE AUDITORS REPORT AND RECOMMENDATIONS ON ATTORNEYS FEES ARE DENIED 3) THE ONJECTIONS OF THE EXECUTOR TO THE AUDITORS REPORT AND RECOMMENDATIONS ON THE MERITS ARE DENIED 4) THE OBJECTIONS OF GEORGE F DIXON III AND GEORGE E DIXON TO THE AUDITORS REPORT ON THE MERITS ARE DENIED CONT 16071504012014 Cumberland County - Orphans Court Page 12 ORC621 §/01/2014 Case No 2007-00686 12/28/12 112 CONTINUED FROM ABOVE WHEREFORE THE AUDITORS REPORT AND RECOMMENDATIONS ON THE MERITS FILED RESPECT/TO/ATTORNEYYSTFEEStFILEDS5/23/2012NAREADOPTED RECOMMENDATIONS AND ENDORSED AS ORDERS OF COURT BY THE COURY ALBERT H MASLAND JUDGE COPEES MAILED 12/31/2012 MEMORANDUM OPINION AND ORDER OF COURTH ATTACHED DMB 5/08/13 113 EXECUTORS REQUEST FOR STATUS CONFERENCE HMW 5/13/13 114 ORDER DATED 05/10/13 IN AM N COURTROOM 1 OF THE CUMBERLAND COUNTY COURTHOUSE BY THE COURT ALBERT H MASLAND JUDGE COPIES MAILED 05/13/13 WSZ 6/06/13 115 STATUS REPORT 6 . 12 INCOMPLETE FILED DMB 6/18/13 116 ORDER OF COURT DATED 6/17/13 IN RE FOLLOWING A STATUS CONFERENCE WE ORDER AND DIRECT AS FOLLOWS 1 M&T BANK SHALL FILE ACCOUNTS FOR THE QTIP TRUST AND REVOCABLE TRUST NO LATER THAN 6/28/13 2 ANY OBJECTIONS TO THE AFORESAID ACCOUNTS SHALL BE FILED BY 7/26/13 3 IF OBJECTIONS ARE FILED A SCHEDULING CONFERENCE SHALL BE HELD ON 8/16/13 AT 9 : 30 AM IN CRTRM 1 OF THE CUMBERLAND COUNTY COURTHOUSE 4 IF OBJECTIONS ARE NOT FILED DISTRIBUTION SHALL PROCEED WITH ALL DUE SPEED -BY THE COURT ALBERT H MASLAND J COPIES MAILED 6/18/13 CAJ 6/26/13 117 FIRST AND PARTIAL ACCOUNT REQUESTED BY COURT ORDER DATED 6/17/13 CAJ 7/26/13 118 OBJECTIONS OF GEORGE F DIXON III AND RICHARD E DIXON TO THE FIRST AND PARTIAL ACCOUNT OF THE TRUST UNDER REVOCABLE AGREEMENT WITH LOTTIE IVY DIXON HMW 8/19/13 119 ORDER OF COURT DATED 8/16/13 IN RE FOLLOWING SCHEDULING CONFERENCE WE ORDER AND DIRECT AS FOLLOWS 1 M&T BANK IS AFFORDED 30 DAYS TO FILE MOTION TO STRIKE THE AFORESAID OBJECTIONS 2 FOLLOWING RECEIPT OF MOTION COURT WILL DETERMINE IF TO APPOINT AUDITOR SCHEDULE A HEARING AND OR DECIDE THE MATTER ON BASIS OF BRIEFS AND ARGUMENT 3 BECAUSE CO SEL FOR OBJECTORS HAVE INDICATED THAT CONFLICT WILL NECESSITATE THE RETAINING OF REPLACEMENT COUNSEL POSSIBILITY FIRST RAISED IN THE STATUS CONFERENCE ON 6/17/13 OBJECTORS ARE ADVISED THAT COURT INTENDS TO PROCEED WITH OR WITHOUT COUNSEL -BY THE COURT ALBERT H MASLAND J COPIES MAILED 8/19/13 CAJ 9/13/13 120 MOTION TO STRIKE OBJECTIONS OF GEORGE F DIXON III AND RICHARD E DIXON TO M&T FIRST AND PARTIAL ACCOUNT 16071504012014 Cumberland County - Orphans Court Page 13 ORC621 4/01/2014 Case No 2007-00686 WSZ 9/25/13 121 HEARING ORDER DAED 09/24/2013 IN RE M&TS MOTION TO STRIKE OBJECTIONS OF GEORGE F D XON III AND RICHARD E DIXON TO M&TS FIRST AND PARTIAL ACCOUNT THE OBJECTORS ARE DIRECTED TO FILE A RESPONSE WITHING 21 DAYS OF THIS ORDER THEREAFTER THE PARTIES SHALL APPEAR FOR ARGUMENT ON FRIDAY 10/25/2013 AT 2 : 00 PM BRIEFS SHALL BE SUBMITTED TOO THE COU0T BY 10131 /2013 BY THE COURT ALBERT H MASLAND WSZ 10/15/13 122 RESPONSE OF OBJECTIONS GEORGE F DIXON III AND RICHARD E DIXON TO ME&TS MOTION TO STRIKE OBJECTIONS TO M&TS FIRST AND PARTIAL ACCOUNT HMW 10/21/13 123 STATUS REPORT 6 . 12 COMPLETE DMB 10/25/13 124 PLEASE ENTER THE APPEARANCE OF CHARLES E WASILEFSKI AS COUNSEL FOR OBJECTORS GEORGE F DIXON III AND RICHARD E DIXON CAJ 3/10/14 125 ORDER OF COURT DATED 03/07/2014 IN RE OBJECTIONS FILED TO THE FIRST AND PARTIAL ACCOUNT OF THE TRUST WE FIND THAT THE OBJECTORS HAVE STANDING WITH RESPECT TO TWO DISTRIBUTIONS LISTED AS LOTIE I DIXON DISTRIBUTION IN THE AMOUNTS OF $1, 504 , 230 . 00 AND THE COURT SUSTAINES THE OBJECTIONS TO THESE TWO ENTRIES IN THE ACCOUNTING AND REFERS THE MATTER BACK TO THE ACCOUNTANT MANUFACTURERS AND TRADERS TRUST COMPANY TO PROVIDE AN EXPLANATION FOR THE PURPOSE OF THOSE TWO DISTRIBUTIONS IN ALL OTHER RESPECTS THE OBJECTIONS ARE OVERRULED BY THE COURT ALBERT H MASLAND JUDGE OPINION AND ORDER OF COURT ATTACHED COPIES MAILED 03/10/2014 WSZ