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Home My WebLink About04-06-15 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA IN RE: ORPHANS' COURT DIVISION ESTATE OF CARRYL L. WALTER, NO. 21-2611-00593 DECEASED h C=Z) C> `^ , m RESPONSE OF LYNN M. WALTER, EXECUTRIX OF TI) ' c� cn C ESTATE OF CARRYL L. WALTER, DECEASED TO.,-, � rn r AMENDED PETITION FOR CITATION ~ AND NOW comes Lynn M. Walter, Executrix of the Estate of Carryl L.--Walter,,-.. = deceased (hereinafter"Respondent"),by and through her attorneys, Pecht& associatesC, Jjd , makes the following response to Amended Petition for Citation: 1. Admitted. - 2. Admitted. 3. Admitted. 4. Admitted. However,the Will speaks for itself. 5. Admitted. 6. Denied. Respondent Walters is without knowledge or information as to whether the Attorney General was provided with notice under Pa. O.C.R.No. 5.6, as she would have relied on Mr. Rominger to provide such notice. Nevertheless,the Attorney General has actual knowledge of the administration, since her representative has repeatedly filed documents in the Estate. 7. Admitted. 8. Admitted. 9. Admitted. 10. Admitted with clarification. A duty to "promptly and efficiently" administer the estate is fact specific and the actual time required to accomplish such duty varies from estate to estate. 11. Denied. A representative of the Attorney General's office was provided with an informal accounting in August 2014. If the Attorney General is requesting that the Executrix file a First and Partial Accounting with the Court, she is willing to do so. However, items 1 �v r� IT - 4�s 1. . -t contained in the draft accounting have not been resolved because of the circumstances surrounding this case, in particular Mr. Rominger's involvement. 12. Denied. The representative of the Attorney General's office was provided with an informal accounting in August 2014. If the Attorney General is requesting that the Executrix file a First and Partial Accounting with the Court, she is willing to do so. However, items contained in the draft accounting have not been resolved because of the circumstances surrounding this case, in particular Mr. Rominger's involvement. 13. Paragraphs 1-12 of Respondent's Response are incorporated herein as if fully set forth. 14. Denied. On the contrary, Respondent's counsel has had several conversations, email exchanges, and document exchanges with Mr. Foerster of the Attorney General's Office. There are no assets to be administered that are in the care, custody, or control of the Executrix. Moreover, Executrix has sought the Attorney General's approval to file an amended Pennsylvania Inheritance Tax Return, which approval has not yet been given. 15. The Executrix cannot comment on whether her draft accounting is acceptable or unacceptable to the Commonwealth. The draft accounting was prepared in an effort to provide as much information as possible, and all information in the control of Executrix, to the Commonwealth and other interested parties. 16. Admitted. 17. Admitted. 18. Denied. To the contrary,the Executrix has filed a claim with the Pennsylvania Client Security Fund. It is not credible to allege that she should be prosecuting claims against Mr. Rominger individually or against herself. 19. Admitted. 20. Denied. On the contrary, Executrix did not distribute any estate funds to herself inappropriately, nor are there any claims to be prosecuted against her. 21. Denied. On the contrary, Executrix did not distribute any estate funds to herself inappropriately, nor are there any claims to be prosecuted against her. WHEREFORE, Executrix respectfully requests this Honorable Court to dismiss the Commonwealth's Amended request to remove Executrix. 2 i 22. Paragraphs 1-21 of Respondent's Response are incorporated herein as if fully set forth. 23. Admitted. 24. Executrix's commission was duly payable to her, and was paid in accordance with advice received from her attorney at the time; she had no reason to question when the commission was paid. She continues to perform her duties and is entitled to her commission. 25. Denied. On the contrary, certain bank accounts of the Decedent listed Executrix as a pay-on-death beneficiary and recipient of those funds. Those funds were properly paid to her by the bank under the pay-on-death provision. Those funds are not estate assets, and neither the estate nor any of the beneficiaries have any claims to those funds. 26. Admitted subject to reconciliation. 27. Admitted. 28. Denied. On the contrary, Executrix has at all times performed the duties required of her by law. She relied upon the advice of a licensed practicing attorney in the Commonwealth of Pennsylvania. She has no legal training herself, and certainly cannot be held to a standard of second guessing her attorney's advice. WHEREFORE, Executrix respectfully requests this Honorable Court to dismiss Count III of the Commonwealth's Citation Petition. 29.Paragraphs 1-28 of Respondent's Response are incorporated herein as if fully set forth. 30. Admitted. 31. Denied. Executrix did not assume her duties until decedent's death. Accordingly, she could not have a close confidential relationship with decedent. At no time prior to decedent's death did Executrix serve in a fiduciary capacity or as a close confidential relation. 32. Denied. Commonwealth is well aware that the entry on the tax return Form 1500 referenced in Paragraph 32 of its Petition was in error. Executrix is unsure why Mr. Rominger completed the return in this way. It is not credible for the Commowealth to be asserting such a claim on information it knows was wrongly reported. This allegation amounts to bad faith on the part of the Commonwealth. 3 4 33. Denied. On the contrary, Executrix was not a close confidential relation and did not receive inter vivos gifts from decedent. Executrix also points out that it is typically not appropriate to cite case law in a pleading. 34. Denied. Again,the bank accounts payable on death to Executrix were not inter vivos gifts. The logical and reasoning used by the Commonwealth, and the arguments advanced in this portion of its Petition are not applicable, and border on the frivolous and on harassment. WHEREFORE, Executrix respectfully requests this Honorable Court to dismiss Count IV of Commonwealth's Citation Petition. 35. Paragraphs 1-34 of Respondent's Response are incorporated herein as though fully set forth. 36. This paragraph is directed at a Respondent other than Executrix, and accordingly she makes no response thereto. 37. This paragraph is directed at a Respondent other than Executrix, and accordingly she makes no response thereto. 38. This paragraph is directed at a Respondent other than Executrix, and accordingly she makes no response thereto. WHEREFORE, Executrix respectfully requests this Honorable Court to dismiss Commonwealth's Petition for Citation as to the allegations against her. Respectfully submitted, PECHT&ASSOCIATES, P. . A�� Dated: March 31, 2015 BY: a Wayne M. Pecht, Esquire PA ID# 38904 650 North Twelfth Street, Suite 100 Lemoyne, PA 17043 (717) 691-9808 (717) 695-6550 (Fax) Attorneys for Executrix 4 , . 'c: t <� 4 �h �-b4.TynM �� y y%rcak .i, "!4 Vii. y� f t �l VFRf f.'IC'A,.-,!'ION 1. Lynn M. Nkfaltm the FxecutriN ofthe Estate of*Carryl I- Walter. deceased. and Respondent herein, state that the avernients contained in this document are true and correct to the best arny knowledge. infbri-nation. and belief. Further, I arca aware that any false statements made herein are made sub,feet to the penalties of 18 Pa, C.S- Section 4904.relating to unsworn falsitication to authorities. 2015 Dated: 14 Wa ter 5 CERTIFICATE OF SERVICE This shall certify that on this 31 st day of March 2015, the undersigned caused to be sent via U.S. Mail to the following persons the attached Executrix's Response to Petition for Citation: Michael T. Foerster Maj. Carl E. Avery Senior Deputy Attorney General Divisional Financial Secretary Office of Attorney General The Salvation Army Charitable Trusts & Organizations Section 701 North Broad Street 10'Floor-Strawberry Square Philadelphia PA 19123 Harrisburg, PA 17120 Ronald M. Katzman,Esquire National Military Family Association Goldberg Katzman of Alexandria Virginia 4250 Crums Mill Road, Suite 301 2500 North Van Dorn Street P.O. Box 6991 Alexandria, VA 22302 Harrisburg, PA 17112 Attorney for Bethesda Mission PECHT&ASSOCIATES, P.C. BY: Wayne M. Pecht, Esquire 6 �, � �, �, �, � .�, � ,, � � 4