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HomeMy WebLinkAbout09-23-14 r N t-� IN RE: : IN THE COURT OF COMNI�N PLEA�F ,..�T.� rn ESTATE OF ROBERT J. LAPORTE, : CUMBERLAND COUNTY,�NSYIt�AN��� Deceased : ORPHANS COURT DIVISI(�1� c� -" `�'� r;; :,J ;,,„ �"_ N , r�� : NO. 21-ll-0026 3�� �:�:� ���1 w ,.; ��, > �-� , � Ii - , `1 i � -Yt OBJECTIONS TO AUDITOR'S REPORT � �� m - � c,� tn o ' N AND NOW, comes Susan M. LaPorte ("Objectant"), pursuant to Cumberland County Orphans' Court Rule 8.7-2, by and through her undersigned counsel, hereby objecting to the Auditor's Report as follows: 1. The Auditor's Report failed to address the untimeliness of the estate administration by the Executrix, Anne LaPorte. Despite the decedent's death occurring on December 13, 2010, the Executrix has not made any distributions of money in over 3'/2 years depriving Objectant of her inheritance proceeds which exceed Three Hundred Fifty Thousand Dollars ($350,000.00). Objectant could have paid off her mortgage or earned a reasonable rate of return of 3.0% per annum over this time period. This fact supports the imposition of a surcharge. In re McCrea's Estate, 475 Pa. 383, 380 A.2d 773 (Pa. 1977); 20 Pa. C.S.A. §3316, 3544. 2. The Auditor's Report is erroneous in awarding the Executrix, Anne LaPorte, with an executrix fee of Twelve Thousand Dollars ($12,000.00) when errors occurred, consistent pattern of misrepresentations occurred, assets of the estate were not properly inventoried, filings were late, dividends are unaccounted for, and the estate not timely administered. Although the Executrix fee originally taken was Ten Thousand Dollars ($10,000.00), Executrix took an additional Two Thousand Dollars($2,000.00)reflected on the Suppleinental Return when she was fully aware of the supplemental assets from the very first day she was appointed Executrix. Further,the administration of this estate was not complex. Since patent errors occurred,the burden shifts to the Executrix to demonstrate that her fees were reasonable. Executrix did not provide proof to support her original fee and the additional $2,000.00 fee. In re Estate of Sonovick, 373 Pa. Super. 396, 541 A.2d 374 (1988); In re LaRocca's Trust Estate, 431 Pa. 542, 226 A.2d 337 (1968); In re Estate ofGeniviva, 450 Pa. Super. 54, 675 A.2d 306 (1996). 3. The Auditor's Report is erroneous because the Auditor sustained an objection by opposing counsel to certain written evidence being placed on the record based on the Dead Man's Statute. Rauenzahn v. Si�man, 376 Pa. 26, 31, 101 A.2d 688, 690 (1954); In re Estate of Rider, 487 Pa. 373, 409 A.2d 397 (1979). 4. The Auditor's Report failed to address that the Executrix held significant estate assets in a low yielding account for years and did not invest any of these funds as a prudent, reasonable Executrix should. In re Dodson's Estate, 490 Pa. 476, 417 A.2d 138 (Pa. 1980); In re Estate ofPitone, 489 Pa. 60, 413 A.2d 1012 (1980);Horner v. FirstPa. Bankin�& Trust Co., 412 Pa. 72, 194 A.2d 335 (1963). Respectfully submitted, LAW OFFICES OF CRAIG A. DIEHL Date: By� Craig Diehl, squire Attorney LD. No. 52801 3464 Trindle Road Camp Hill, PA 17011 Tel: (717) 763-7613 Fax: (717) 763-8293 Attorney for Objectant, Susan M. LaPorte 2 CERTIFICATE OF SERVICE AND NOW, the � day of September, 2014, the undersigned hereby certifies that a true and correct copy of the foregoing Objections to Auditor's Report was served upon the opposing 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 Robert P. Kline, Esquire 714 Bridge Street P.O. Box 461 New Cumberland, PA 17070 � � � �reii Q- 4/i��9(` ��'�Nff'G